Finland – Financial auditing services – Savukosken kunnan tilintarkastuspalvelut vuosille 2027-2028 sekä optiovuodet 2029 ja 2030

The Audit Committee of Savukoski Municipality invites tenders for the audit of administration and finances for the financial years 2027–2028, including optional years 2029 and 2030, in accordance with Section 122 of the Municipal Act. The tender also includes the following audit services: •Audit Committee secretarial duties (approximately 15 hours) •Support for the preparation of the evaluation report (approximately 30 hours) The Municipal Council of Savukoski decides on the selection of the audit firm. The procurement is a below-threshold small procurement according to the national threshold of the Public Procurement Act. The procurement will be implemented as an open tender by publishing the tender on the municipality's website and the hankintailmoitukset.fi service.

General Description

Savukoski Municipality provides services in accordance with the Municipal Act for its approximately 1,000 residents. The municipality's operations include administrative and cultural services as well as technical operations. In 2025, the municipality had 58 employees, of which 36 were permanent. The majority of the staff are in the municipality's cultural operations. The municipality's corporate structure includes subsidiaries under the municipality's control, as well as shares in municipal federations and other joint ventures. The municipality's operating result for the 2025 financial statements was approximately -4,664,000 euros. State shares and tax revenues were approximately 4,968,000 euros. The result for the financial period was a surplus of 31,417 euros. The municipality's balance sheet includes a cumulative deficit of 2,218,363 euros from previous years. More information about the municipality's operations is available on the municipality's website: https://www.savukoski.fi/

Scope and Content of Audit Tasks

The duration of an audit day is assumed to be 7.5 hours. The scope of the audit in accordance with the Municipal Act is 8 audit days per year. Of these, at least four (4) audit days must be audited by a JHT auditor and at least three (3) audit days by a responsible JHT auditor. The Audit Committee meets annually approximately 2–3 times. The auditor acts as the secretary of the Audit Committee when necessary. Secretarial duties may include, for example: - preparation of meeting matters - supporting the drafting of agendas - drafting and maintaining minutes - other preparatory and secretarial duties related to the operation of the Audit Committee

Tenders are invited for the following services: - Mandatory audit (estimate 8 audit days/year) - Audit Committee secretarial duties (estimate approximately 15 hours/year) - Support for the preparation of the evaluation report (estimate approximately 30 hours/year) The estimated quantities are estimates given for the purpose of tender comparison and do not bind the procuring entity. The auditor must report to the Audit Committee on the audit plan, the progress of the audit, and the observations made during the audit in the manner required by the Committee. The auditor must also participate in the meetings of the Audit Committee when the Committee discusses the auditor's reports or otherwise considers attendance necessary.

Content of the Tender

The tender is submitted using the form attached to the tender (Attachment 1). The tender must be submitted for the services mentioned in section 3 of the request, in the scope presented. The tender must be submitted in Finnish. The tender must indicate: •the annual price for the mandatory audit •the price per audit day •the hourly price for secretarial duties •the annual price for supporting the preparation of the evaluation report •information, qualifications, and experience of the responsible auditor •information and experience of other auditors •email address for contact purposes Prices must be indicated exclusive of VAT and must include all travel and other costs.

Tender Attachments

The following must be attached to the tender: •the latest financial statements of the audit firm •description of the quality assurance system •description of the audit process •certificates of the auditors' qualifications •CV and references of the responsible auditor •CVs and references of other auditors

Submission of the Tender

Tenders must be submitted by no later than 12:00 p.m. on 04.08.2026 via the hankintailmoitukset.fi service. The tenderer is responsible for having reviewed and understood the requirements and background presented in the tender when submitting the tender. The tenderer may not later refer to lack of knowledge. The tenderer is responsible, under the principles of contract law, for being able to act in accordance with the tender. The tender is binding on the tenderer. The tenderer may not withdraw from the tender competition after the deadline for submitting tenders. The tender must be valid for at least three months from the end of the tender period. Further information is available in the attachments.