Finland – Bookkeeping services – Taloushallinnon osaulkoistaminen, Savukosken kunta

The municipality of Savukoski has implemented the outsourcing of its financial management as a temporary arrangement until 30.9.2026. Through outsourcing, the municipality's financial management and accounting have been made up-to-date and operationally secure. Based on the benefits achieved, the municipality considers it appropriate to continue the outsourcing model in the next contract period. The municipality retains its own financial management expertise by opening the position of financial management assistant (0.6 htv) for application after the outsourcing agreement is concluded. The municipality's own staff is responsible for the tasks according to the responsibility matrix (Annex 2). The outsourced service supports the operational reliability of financial management and ensures adequate standby arrangements. The key objectives of the procurement are:

- clear and purposeful division of labour between the municipality's own operations and the external service provider

- ensuring the continuity of financial management and standby arrangements.

The subject of the procurement is the outsourcing of financial management services for the period 1.10.2026–30.9.2029. The agreement includes the possibility of two (2) extension options. The final contract period and termination conditions will be defined during the contract negotiations. The estimated total value of the procurement is 300 000 euros (VAT 0%). The value is the buyer's estimate and does not bind the procurement unit. This is a public procurement of services exceeding the EU threshold, to which the Act on Public Procurement and Concessions (1397/2016) and the Directive of the European Parliament and the Council 2014/24/EU apply. The procurement procedure used is open tendering. The tender documents have been prepared in Finnish, and tenders must be submitted in Finnish. The tender submission period is 17.6.–4.8.2026. The tender must meet all the minimum requirements set out in Annex 1. Failure to meet the requirements will result in the rejection of the tender. Partial or alternative tenders are not accepted. The contract will be awarded to the economically most advantageous tenderer. The evaluation criteria are:

- price 60%

- quality 40%

In the event of a tie, the lower-priced tender will be selected. The procurement will not be divided into parts, as dividing it could, according to the procurement unit's assessment, restrict competition or make the implementation of the contract technically too difficult or costly. Coordination of several suppliers could also jeopardise the smooth implementation of the service and increase the risk of incompatibility. More detailed description of the buyer:

- The buyer has approximately 2 100 sales invoices per year, of which approximately 600 are electronic and 1 500 are paper

- The buyer has approximately 6 600 purchase invoices per year, of which approximately 6 500 are electronic and 100 are paper

- The buyer has approximately 200 reminder invoices per year for water billing

- The buyer's fixed asset accounting is managed in the fixed asset module of the Pro Economica system, which has a total of approximately 65 fixed assets

- The buyer prepares approximately 400 reminder notes per year

- The buyer has a waterworks, for which a separate balance sheet is prepared and which is monitored in the accounting as a separate entity as part of the buyer's accounting

- The buyer does not have separate business units, but the water supply unit is handled as a separate operation as part of the buyer's accounting

- The buyer has three (3) bank accounts

- In addition to the buyer, the municipal group includes municipal federations (e.g. Lapland Union and Lapland Waste Management Federation, Lapeco). In addition to these, the group includes the municipality's subsidiaries according to their ownership shares

- The financial management tasks of the Pelkosenniemen-Savukosken Property Federation include, for example, accounting, processing of purchase invoices, sales invoicing, payment transactions, preparation of the financial statements and activity report, and other routine financial management tasks, and this must be included in the monthly price to be quoted

- The Property Federation has approximately 350 purchase invoices and approximately 60 sales invoices per year.