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We advise both regional administrative bodies (federal, state, districts, municipalities) as well as companies and facilities in which regional administrative bodies are involved. These include utility providers, waste-disposal operations, business promotion companies, property companies, housing associations, building management, builder’s yards, baths, local radio stations, municipal cleaning facilities, but also transport companies, adult education centres, zoos or youth centres. The range of activities is diverse and extends thereby from the conduct of audits of annual accounts especially to audits in accordance with § 53 Budget Principles Law, audits of concession fee invoicing and audits according to the EnWG, the EEG and the KWKG.
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In addition to our auditing activities, the area of counseling on tax and business management in the public sector plays a leading role for us. The facilities and companies in the public sector are facing new challenges, because changed framework conditions and increasing budget problems require future-oriented strategies. They include, for example, the introduction
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of double-entry bookkeeping budgeting and accountancy in the municipal regional administrative bodies or Public Private Partnership models (PPP). |
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While the first regional administrative bodies have already prepared opening balances and product budgets, others are already preparing for the preparation of annual accounts and perhaps also the preparation of the first municipal overall annual accounts. We support our clients with the introduction of the new accounting principles, with the preparation of the opening balance, annual accounts or overall annual accounts or handle the final audit.
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The wide range of PPP arrangements extends from operator and operational management models right through to mixed economic enterprises. The fields of application thereby extend from infrastructure projects via public civil engineering to projects in the area of the sewage/ waste disposal. We support our clients in the design of PPP solutions and advise with respect to the economic efficiency of possible solutions and on the tax, corporate and commissioning law questions associated with them.
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