Auditing services for Øksnes municipality and underlying municipal owned companies in accordance with the tender documentation

Antall eller omfang

1. Auditing of the annual accounts (municipal accounts) in Øksnes municipality, including auditing the accounts for Øksnes havnevesen KF and the RKK-office for Vesterålen and Lødingen.The annual accounts shall be audited in accordance with the regulations on auditing, chapters 1 and 2.The auditor shall assess whether the annual accounts have been submitted in accordance with the law and regulations, including whether the financial activitiy in the financial year is expressed and whether the position at the turn of the year is in accordance with good municipal accounting practice (GKRS). The assignment shall always be carried out in accordance with the current auditing standards.Furthermore, the auditor shall:A: Check that the amount in the accounts corresponds with the regulated budget as it appears after valid decisions/changes made at the correct decision level, and that significant deviations are accounted for in the administration's annual report.B. Assess whether the information in the annual report is consistent with the annual accounts.C. Assess whether the administration (chief officer) has fulfilled his duty to ensure proper and clear registration of documentation of accounting information in accordance with the laws and regulations.d. Check that the administration (chief officer) has arranged the financial internal management in a secure way and with proper checks.e. Contribute to preventing and uncovering breaches and errors.The auditor shall submit an audit report without undue delay after the annual accounts have been submitted, but not before the auditor can have verified that the administration's annual report is consistent with the annual accounts. The audit report shall be submitted to the municipal council (and the control committee) at the latest 15 April, even if the annual accounts are not available or are incomplete.The municipality shall submit the annual accounts in accordance with the regulations on annual accounts and annual reports by 15 February and the annual report by 31 March.Reporting the audit of the annual accounts to the control committee/municipal council§ 4 in the regulations on auditing set which conditions require a written point from the auditor. The municipal council and the control committee are the auditor's contracting authority. All reporting, except the audit report, shall be sent to the control committee with a copy to the chief officer. The audit report shall be submitted to the municipal council with a copy to the control committee.The responsible auditor shall present the main features of the general audit strategy for next year's audit assignment to the control committee every autumn.The responsible auditor shall continually report to the control committee on the follow-up of the conditions that were pointed out in the number letter, cf. the regulations § 4 and in the audit report, and shall submit a status report to the control committee every quarter.2. Other auditing assignments2.1 Consultancy servicesThe auditor can guide the municipality in questions about accounting and finances. All guidance shall be given cautiously, and in a way that does not bind the auditor's later audit and control assessments, cf. the audit regulations § 14.2.2 Attendance at the control committee's/municipal council's meetingsThe auditor is, when summoned, to attend the control committee's meetings and meetings in the municipal council when matters connected to the auditor's assignment are being discussed. The auditor has the right to attend and speak in the control committee's meetings (6-8 times per annum). The auditor has the right to attend the municipal council's meetings and has a duty to attend the municipal council's meetings when the auditor's assignments are being discussed.2.3 Attestation/audit of term assignments for VAT compensationThe responsible auditor shall check and attest electronic term assignments for VAT compensation six times per annum. A copy of the audit statement is to be sent to the administration c/o the chief officer.2.4 Other audit statements/special attestationsAll other confirmations that the government, county, other municipalities, or others demand from the auditor in order to pay out grants, refunds etc. to the municipality shall be carried out unasked by the responsible auditor. A copy of the statements is to be sent to the administration c/o the chief officer.2.5 Audit of resident/patient accountsThere is a audit obligation for all resident and patient accounts, where the resident has given power of attorney, or has had power of attorney taken from them for their resources and where the person in question is in 24 hour care. The responsible auditor shall in addition confirm the accounts of those who move from the municipality and for deceased residents. The audit report shall be sent to the manager of the institution with a copy to the adminstration c/o the chief officer.2.6 Audit/attestation of lottery accountsThere is an audit obligation for accounts that have approved use of lottery funds. The audit statement is to be sent to who paid the grant with a copy to the administration c/o the chief officer.2.7 Audit of the accounts for Øksnes menighetsråd, as well as attestation/audit of term assignments for VAT compensation.The tender shall apply for the entire audit process from planning the assignment to when the audit report is submitted, including reporting. The tender shall be given as a fixed price split per company and travel and overnight/diet expenses shall be included in the price offer.

Økonomisk og finansiell stilling

The company's annual accounts and the annual report for 2012 and 2013, as well as the auditor's report. The company's last three most important contracts in the last 3 years within the municipal sector, including their value, date and recipient. A named contact person at the customer must be given.