Public Sector

The public sector and its companies are confronted with unique challenges requiring a very special approach. Serving the public interest by performing services reliably and ensuring the financial stability of public budgets are of daily concern to everyone involved. It is of great importance to find the right approaches to solutions that provide the right scope in public budgets for developing sustainably and that closely involve public bodies in decision-making processes.

Special audit concerns when advising and auditing the public sector

When auditing and consulting the public sector, numerous special concerns must be considered. These encompass both special VAT and income tax regulations as well as the framework of laws regulating municipalities, fees and procurement. In addition, the provisions of the German Budgetary Principles Act (Haushaltsgrundsätzegesetz), municipal legal regulations or for example the laws regulating the energy industry must be complied with when auditing municipal facilities and companies.

We have the necessary expertise in all of these areas and issues at our disposal. Our experts are very knowledgeable in the special requirements of the public sector and can offer customized solutions. We can support you in your serving the public interest by efficiently performing services and ensuring the financial stability of public budgets. Trust in the experience and expertise we have gained in advising the public sector.

Our audit, assurance and consulting services for the public sector

Of course, we can assist you in all tax matters and offer your company comprehensive audit and assurance services as well.
In addition, we are at your disposal for the following services:

• Consulting in all tax issues, in particular for § 2b of the Value Added Tax Act (UStG) and introducing tax compliance management systems
• Advising on outsourcing activities to one’s own public companies, public-law entities, special-purpose associations, etc. or private-law  entities
• Structuring and realising public-private partnership projects
• Auditing and preparing separate, consolidated or combined financial statements in accordance with commercial law and the relevant municipal and state regulations
• Auditing in accordance with § 53 Haushaltsgrundsätzegesetz
• Auditing fee calculations and tracing calculations under municipal fiscal codes, auditing prices under VO PR 30/53 in association with guidelines for determining prices based on own costs  (LSP)
• Auditing business plans and budget accounting