Administrative and Financial Audit Services for Pyhännän kunta

Audit services for Pyhännän kunta municipality and its subsidiaries for fiscal years 2027–2030: Statutory administrative and financial audit according to Chapter 14 of the Municipal Act, including the audit of five subsidiaries (Kiinteistö Oy Pyhännän Teollisuushallit, Kiinteistö Oy Ukonojankartano, Pyhännän Vesi Oy, Pyhännän Malmitori Oy, As Oy Pyhännän Tavastkenkä). The scope covers an estimated 10 audit days per year for the municipality, an estimated 6 audit days per year combined for the subsidiaries (divided into 1.5 days for Kiinteistö Oy Pyhännän Teollisuushallit, 2 days for Kiinteistö Oy Ukonojankartano, 1.5 days for Pyhännän Vesi Oy, 0.5 days for Pyhännän Malmitori Oy, 0.5 days for As Oy Pyhännän Tavastkenkä), and 1 day (7.5 hours) per year for statements on EU and other projects, to be charged at an hourly rate (0% VAT). Further services include tasks related to the audit committee, expert work of the auditor in the audit committee, other audit services such as funder-required audits for separately funded projects, and training and consulting services. The responsible auditor must be a JHT-certified public accountant, and the audit firm a JHT-certified company. The auditor must submit a work plan and report to the audit committee at least twice a year. Costs for participation in 6–8 audit committee meetings per year are included in the 10 audit days for the municipality. A workstation, IT network access, and copying services are provided. Subcontractors are not permitted. Prices must be stated without VAT, including a price for additional audit days (incl. travel costs) and a breakdown of costs per subsidiary. further items as per the tender documents.

Tender documents

Additional details