Tenders Are Invited For Accounting, Auditing And Fiscal Services - Audit Of The Annual Financial Statements 2026 To 2030 Of The Mhh And The Georg-August University Göttingen Foundation

Accounting, Auditing And Fiscal Services - Audit Of The Annual Financial Statements 2026 To 2030 Of The Mhh And The Georg-August University Göttingen Foundation. The Annual Audit, Including The Bookkeeping And The Management Reports, Must Be Carried Out In Accordance With The Provisions Of Sections 316 Ff. Of The German Commercial Code (Hgb) And The German Principles Of Proper Auditing Established By The Institute Of Public Accountants (Idw). The Lower Saxony Higher Education Act (Nhg), The Mwk Accounting Guidelines, The Applicable Provisions Of The Hgb And The Khbv, The Lower Saxony State Budget Code (Lho) And Administrative Regulations Must Be Taken Into Account. An Attestation And A Test Report Must Be Issued On The Result Of The Test In Accordance With The Principles Of Idw Testing Standard 450. In Addition To The Printed Copies, Pdf Files Must Also Be Created. In Accordance With Section 53 Of The Hgrg, The Audit Also Covers The Correctness Of The Management And The Economic Circumstances. The Results Of The Audit In Accordance With Section 53 Hgrg Must Be Presented In The Audit Reports Of The Parent And Affiliated Companies. An Exception To This Is The Corporate Assets Of Mhh. In Addition, The Order Includes The Preparation Of A Separate Explanatory Section Of The Significant Items Of The Annual Financial Statements In A Separate Reporting Section. Additional Positions Required By The Mwk May Need To Be Added To This. Furthermore, The Separation Invoices (For The Mhh Landesbetrieb And Göttingen University Medicine) Must Be Checked In Accordance With Section 63A Paragraph 3 Nhg And In Accordance With The Union Framework For State Aid To Promote Research, Development And Innovation (In The Current Version). A Separate Audit Report Should Be Prepared For The Mhh And The Göttingen University Medical Center On The Results Of The Audit Of The Separation Invoices. For The Mhh (State Company), Multi-Year Planning Must Also Be Included In The Audit Report. A Management Letter Must Also Be Drawn Up For The Mhh, Which Includes Not Only The Mhh (State Operations And Corporate Assets) But Also All Associated Companies. If Necessary, Changing Focus Tests Must Be Carried Out Annually, Which Are Specified By Decree Or Order Of The Mwk. Details Required By The Mwk Must Be Included In The Review Process. The Results Of The Key Audits Should Be Presented In The Audit Report. In Addition, The Following Checks Must Be Carried Out For The Mhh (State Operation) And The University Medical Center Göttingen: - The Statement Of The Revenues In Accordance With Section 7 Sentence 1 Nos. 1, 2 And 5 Khentgg, - The Statement Of The Updated Revenues In Accordance With Section 7 Sentence 1 Nos. 1 And 2 Khentgg, - The Statement Of The Care Budget In Accordance With Section 6A Paragraph 3 Sentence 4 Khentgg, - The Confirmation In Accordance With Section 7 Paragraph 3 Ppbv (Nursing Personnel Assessment Ordinance), - Proof Of The Annual Degree Of Compliance With The Minimum Nursing Staff Limits In Accordance With Section 137I Paragraph 4 Sgb V, - Proof Of Compliance With The Requirements Of The Psychiatry Personnel Ordinance In Accordance With Section 18 Paragraph 2 Bpflv, - The List In Accordance With Section 17A Paragraph 7 Sentence 2 Khg, - Proof Of Job Specification