Performance audits and ownership control

Description

Lier Municipality would like to procure audit services with effect from 1 July 2022. The contest is for the delivery of reports for Lier Municipality after the completed review of the performance audit or ownership control. The aim of the delivery is to ensure proper auditing services for Lier Municipality in accordance with the laws, regulations and good municipal accounting practice. The services must be carried out in accordance with the Local Government Act, the regulations on supervisory boards and audits, good municipal auditing practice, and other applicable industry standards. The framework agreement is for performance management (FR) and ownership control (EK). During the entire contract period the tenderer will be obliged to help minimise the municipality’s total audit costs, so that the relationship between the contracting authority and tenderer is as efficient as possible. This will require good cooperation. Lot 1: The performance audit and ownership control must follow the guidelines pursuant to the Local Government Act and the regulations on supervisory boards and audits, as well as RSK 001 Standard for Performance Audit or RSK 002 Standard for Ownership Control. The content of the performance audit, cf. the Local Government Act, section 23-3 first paragraph, includes making systematic assessments of economy, productivity, rule compliance, goal achievement, and effects based on the municipal councils or county council's decision. Consideration must be given to any changes in the auditor's work assignments due to changes in the Local Government Act, regulations, as well as any changes in good municipal auditing practice. The assignment does not include the formulation of a risk and essentiality assessment as the basis for the plan for performance audit and the plan for ownership control. Orders from the supervisory board are sent to the auditor who is responsible for the assignment, who then prepares a project plan that includes, amongst other things, audit criteria, the choice of methods, implementation, and the date and cost limit. Any costs connected to the use of licences, legal assistance, or other professional competence must be included in the project plan and taken out of the limit. The auditor must provide information and present work documents, documentation of completed work and assessments upon request from the supervisory board. Reports must be submitted at the latest 14 days before the stated meeting in the supervisory board when the report will be discussed. The tenderer will be obliged to provide information on progress and immediately inform the supervisory board if the prerequisites change.