Tenders Are Invited For Accounting And Auditing Services – Annual Audit 2025 - 2029

Accounting And Auditing Services – Annual Audit 2025 - 2029. The Service To Be Awarded Includes The Audit Of The Annual Financial Statements, Including The Accounting Of The Following Companies: (1) Verkehrsbetriebe Hamburg-Holstein Gmbh (Hereinafter Vhh), (2) Abg Ahrensburger Busbetriebsgesellschaft Mbh (Hereinafter Abg), (3) Orthmanns Reisedienst Ord Gmbh (Hereinafter Ord), (4) Reisering Hamburg Rrh Gmbh (Hereinafter Rrh), (5) Ratzeburg-Möllner Verkehrsbetriebe Gmbh (Hereinafter Rmvb) Of The 2025 Financial Year And Any Subsequent Financial Years (2026-2029) In Accordance With The Regulations For Large Corporations In Accordance With Section 316 Ff. Hgb And The Management Report. The Order Includes Extended Auditing And Reporting For All Companies In Accordance With Section 53 (1) Of The Budget Principles Act (Hgrg). The Review Of The Correctness Of The Management (Section 53 Paragraph 1No. 1 Hgrg) Also Includes The Audit Of The Risk Management System In Accordance With Section 91 Paragraph 2 Aktg. For All Companies (With The Exception Of Rmvb, Changes Possible), Checking The Supplies For The Consolidated Financial Statements (Hgv) And Issuing A Confirmation, Which In Particular Confirms That The Reporting Data In The Recording Tool Corresponds To The Audited Data In The Annual Financial Statements, Is Part Of The Service. The Order Also Includes The Examination Of A Remuneration Report That Contains The Total Remuneration Of The Management Of The Vhh Group. For The Vhh As A Recipient Of Funding, It Must Also Be Checked Whether The Funds Made Available By The Free And Hanseatic City Of Hamburg (Fhh) And Other Donors Are Used Appropriately, Economically And Economically. For The Vhh To Pass On To The Respective Authority Or The Hamburger Verkehrsverbund Gmbh (Hereinafter Hvv), It Must Also Be Certified That The Following Requirements In Accordance With Regulation (Ec) 1370/2007 (Separation Invoice) Have Been Met: (1) The Requirements The Appropriate Allocation Of Costs According To Objective Standards To The Sub-Networks Of The Vhh Are Met; Point 5 Of The Appendix To Regulation (Ec) No. 1370/2007 Has Been Observed (Note: Currently Nine Sub-Networks); (2) The Operator Has Applied The Allocation Standards For All Activities Appropriately And Comprehensibly; (3) For The Sections Of The Sub-Networks That Exceed The Area Of ​​Responsibility Of The Competent Authority And For Which No Lead Authority Has Been Agreed, The Distribution Of The Costs Is Appropriate, Comprehensible And Uniform According To The Same Objective Standards Among The Sections Of The Sub-Networks In The Areas Of Respective Competent Authorities; (4) There Is No Overcompensation Within The Meaning Of Article 4 Of Regulation (Ec) 1370/2007 For The Respective Sub-Networks For Which There Is A Corresponding Contractual Obligation To Monitor (Note: Currently 2 Sub-Networks).