Auditing services of Kouvola City Group for 2027 - 2030 (+ 2 option years 2031 - 2032)

… of the City of Kouvola. The Audit Board's activity as a tender organiser on behalf of the City Group is based on the Local Government Act (410/2015). In accordance with section 122 of the Local Government Act, the auditors of the municipal subsidiaries are put out to tender so that the subsidiaries have the same audit firm as the city. On the proposal of the Audit Board, the City Council of Kouvola appoints an auditor for the City of Kouvola. Subsidiaries act as contracting entities in the selection of their auditors and make the selection decision at their general meeting. Kouvola is a city of 78,000 inhabitants. The economic volume of the City Group is illustrated by operating expenses of approximately EUR -406 million in the financial statements for 2025. operating margin approx. -168 million and investments approx. -84 million €. The city's man-years in 2025 are approximately 2,400 man-years. City accounting and payroll are currently outsourced. Appendix 1 Financial Statements City of Kouvola 2025 incl. Group Appendix 2 Financial Statements KSS Energia Oy 2025 incl. Group Appendix 3 Financial Statements Kouvola Innovation Oy 2025 incl. Group Appendix 4 Financial Statements Kouvolan Yritystilat Oy 2025 Appendix 5 Financial Statements Kouvolan Vesi Oy 2025 Appendix 6 Financial Statements Kouvolan Asunnot Oy 2025 Appendix 7 Financial Statements Southeast Finland Tieto Oy 2025 Appendix 8 Financial Statements Kouvolan Rautatie- ja Adult Education Oy 2025 Appendix 9 Financial Statements Kouvolan ammattiopisto Oy 2025 incl. Group Appendix 10 Financial Statements Kouvolan Teatteri Oy 2025 Audit scope and scope 1. Auditing and reporting of the administration and finances of the city (statutory auditing of administration and finances in accordance with the Local Government Act) The number of statutory audit hours in the city is estimated to be 485 audit hours per year. 2. EU and other project audits The scope of EU and other project audits is estimated to be approximately 60 hours per year. 3. Audit of subsidiaries Annual estimates by subsidiary based on the financial year 2025 (incl. principal auditor + auxiliary auditors): - KSS Energia Group approx. 400 hours / v - Kouvola Innovation Group approx. 85 hours / v - Kouvolan Yritystilat Oy approx. 55 hours / v - Southeastern Suomen Tieto Oy approx. 95 hours / v - Kouvolan Asunnot Oy approx. 75 hours / v - Kouvolan Vesi approx. 110 hours / v - Kouvolan Rautatie ja Adult Education Oy (KRAO) approx. 55 hours / v - Kouvolan Teatteri Group approx. 55 hours / v - Kouvola Vocational College Group (KSAO) approx. 75 hours / v - Other small real estate and housing companies approx. 50 hours / v The number of final audit days may differ from the estimates in the call for tenders, because the number of actual audit days is based on the auditor's risk assessment and the amount of audit work required. 4. Service Pledge 5. The Subscriber reserves the right to additional purchases in the form of options as follows: - Auditor's opinions - Assisting tasks of the Audit Board - Preparation of the assessment report in cooperation with the Audit Board - Training services for trustees - Other remuneration of the Auditor The tenderer must undertake to carry out the services mentioned as options. Options are taken into account in the price comparison. Additional information During the contract period 2027-2030, the City of Kouvola