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Description

Audit of the annual financial statements and the regularity of the management as well as the economic circumstances and the Budgetary Principles Act (HGrG) - years 2021 to 2025 for the Hannover Medical School and the University of Göttingen, including Göttingen University Medical School.
Audit of the annual financial statements and the regularity of the management as well as the economic circumstances and the Budgetary Principles Act (HGrG) - years 2021 to 2025 - for the following companies:- Hannover Medical School - Landesbetrieb pursuant to § 26 LHO, Hannover,- Corporate Assets of Hannover Medical School KdöR, Hannover,- Ambulanzzentrum der MHH GmbH, Hannover,- Hannover Medical School Service GmbH, Hannover,- Deutsche Gesellschaft für Gewebetransplantation gGmbH, Hannover,- HBG Hochschulmedizin Bau- und Gebäudemanagement Hannover GmbH,- Stiftung Georg-August-Universität Göttingen,- Universitätsmedizin Göttingen,- Universität Göttingen,- UMG Gastronomie GmbH,- UMG Klinikservice GmbH,- UMG facilities GmbH,- Universitätsenergie Göttingen GmbH,- Baugesellschaft UMG GmbH.The invitation to tender comprises the audit of the annual financial statements for the financial years 2021 to 2025 inclusive for the Medizinische Hochschule Hannover, Hannover, including the equity investments, for the Stiftung Georg-August-Universität Göttingen, Göttingen, and for the Universitätsmedizin Göttingen, Göttingen, including the equity investments.The audit of the annual financial statements, including the accounting and the management reports, is to be conducted in accordance with the provisions of sections 316 et seq. HGB and German generally accepted standards for the audit of financial statements promulgated by the Institut der Wirtschaftsprüfer (IDW). The Lower Saxony Higher Education Act (NHG), the accounting guideline of the MWK, the applicable provisions of the HGB and the KHBV, the Lower Saxony State Budget Code (LHO) together with administrative regulations are to be taken into account. An audit certificate and an audit report are to be issued on the result of the audit in accordance with the principles of IDW Auditing Standard 450. In addition to the printed copies, PDF files are also to be created in each case. In accordance with § 53 HGrG, the audit also extends to the regularity of the management and the economic circumstances. The results of the audit pursuant to § 53 HGrG are to be presented in the audit reports of the parent and associated companies. In addition, the engagement includes the preparation of a separate explanatory section of the material items of the annual financial statements in a separate report section.Furthermore, the separation accounts (for MHH Landesbetrieb, University of Göttingen as well as University Medical Center Göttingen) are to be audited pursuant to § 63a (3) NHG as well as pursuant to the Union Framework for State Aid for Research, Development and Innovation (2014/C 198/01). A separate audit report is to be prepared on the results of the audit of the separation accounts for each of the MHH, the University Medical Center Göttingen and the University of Göttingen.Furthermore, a multi-year plan is to be included in the audit report for the MHH (state-owned enterprise).In addition, a management letter is to be prepared for the MHH, which, in addition to the MHH (state-owned enterprise and corporate assets), also includes all affiliated companies.If necessary, changing focus audits are to be carried out annually, which are to be specified by decree of the MWK. In addition, the following audits are to be carried out for the MHH (state-owned enterprise) and the University Medical Center Göttingen:- the statement of revenues pursuant to § 7 sentence 1 nos. 1, 2 and 5 KHEntgG,- the statement of updated revenues pursuant to § 7 sentence 1 nos. 1 and 2 KHEntgG,- the evidence of the annual average staffing of full-time nursing staff pursuant to § 6a subsection 3 sentence 3 KHEntgG. 3 sentence 3 KHEntgG,- the proof of the annual degree of compliance with the nursing staff lower limits pursuant to § 137i para. 4 SGB V,- the proof of compliance with the requirements of the Psychiatry Staff Ordinance pursuant to § 18 para. 2 BPflV,- the statement of income from the equalisation fund, the invoiced training supplements and the earmarked use of the training budget in accordance with § 17a Para. 7 Sentence 2 KHG,- proof of staffing and earmarked use of funds in accordance with § 4 Para. 9 KHEntgG.

Opportunity closing date

12 July 2021

Value of contract

to be confirmed