Tenders Are Invited For Accounting And Auditing Services – Appointment Of An Auditor/Sworn Auditor To Audit ... in Germany

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Accounting And Auditing Services – Appointment Of An Auditor/Sworn Auditor To Audit The Health Fund’S Annual Accounts. The Client Is The Federal Republic Of Germany, Represented By The Federal Office For Social Security (Bas), An Independent Higher Federal Authority Within The Scope Of The Federal Ministry Of Labor And Social Affairs. The Bass Diverse Tasks Include: The Management Of The Health Fund As Well As The Innovation Fund, Hospital Structural Funds (Structural Funds) And Hospital Future Funds (Future Funds). The Bas Will Also Manage A Transformation Fund From 2026. According To Section 220 Paragraph 3 Sentence 1 Sgb V I. In Accordance With Section 77 Paragraph 1A Sentence 1 Sgb Iv, An Annual Financial Statement Must Be Prepared For The Health Fund After The End Of A Financial Year (January 1St To December 31St). The Accounting Results For The Respective Financial Years Of The Health Fund Are Published On The Bas Homepage (Www.Bundesamtsocialesicherung.De). The Annual Financial Statements Of The Health Fund Are In Accordance With Section 220 Paragraph 3 Sentence 1 Sgb V I. V. M. § 77 Para. 1A Sentence 5 Sgb Iv Must Be Checked And Certified By An Auditor Or Sworn Accountant. The Appointment Of The Auditor Or Sworn Auditor To Audit The Annual Financial Statements Of The Health Fund Is Carried Out In Accordance With Section 220 Paragraph 3 Sentence 5 Sgb V By The Auditing Body (Internal Audit) Set Up At The Bas In Agreement With The Federal Ministry Of Health (Bmg) And The Federal Ministry Of Finance (Bmf). This Document Describes The Services Required In The Procurement Process For Auditing The Health Funds Annual Financial Statements. Within This Service Description, The Bas Is Referred To As The Client And The Service Provider As The Contractor. In Order To Improve Readability, The Masculine Form Of Language Is Generally Used In This Document And Its Appendices Etc. The Subject Of The Contract Is The Execution Of The Audits Of The Health Funds Annual Accounts By An Experienced And Qualified Auditing Company With Auditors And/Or Sworn Auditors. The Contractor Must Carry Out The Respective Annual Financial Statements Audit For The Financial Years 2024 To 2028 With Regard To The Annual Financial Statements Of The Health Fund. The Order Also Includes The Audit Of The Accounting Of The Innovation Fund (§§ 92A And 92B Sgb V), Structural Funds (§§ 12 And 12A Hospital Financing Act - Khg) And Future Funds (§ 14A Khg), Which Are Integrated Into The Accounting Of The Health Fund. In Addition, The Audit Mandate Extends To The Accounting Of A Transformation Fund, Which Is Also Intended To Be Integrated Into The Accounting Of The Health Fund (See Section 2.1.5 Of The Service Description For Details). Since The Transformation Fund Will Only Be Set Up From 2026, These Are The Accounting Statements For The Financial Years 2026 To 2028.

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