AwardedServicesEuropeanOpen
Audit services for the 2026 annual accounts ev
Gemeente Berkelland · Open · 1 lots · 392242
3
3 of 6 core insights found
Measures presence, not accuracy · documents remain authoritative
ScopeAdvicePoints of attentionSuitability requirementsAward criteriaTimeline
Type
Services
79210000
Estimated value
Not published
To deadline
Ongoing
Knock-outs
n/a
exclusion grounds
Award basis
Best price-quality ratio
Assess manuallyconfidence moderate
The management letter discusses the findings of the interim audit regarding the 2024 annual accounts of the Municipality of Berkelland. Important themes are legality, information security, and the financial resilience of the organization.
Services · Open · European procedure
European
CharacteristicsCPV 79ServicesEU tenderaudit servicesannual accountsmunicipality
01What is being requested
The assignment concerns the audit for the purpose of the annual accounts. The focus lies on the interim audit and the assessment of legality and information security.
Audit services for the annual accounts of the Municipality of Berkelland for the years 2026 and beyond
1Audit services for the 2025 annual accounts ev—
02Outcome
Awarded
Stolwijk Kelderman Accountants Fiscalisten
Bidders
2
03Strategic insight
Strategic insight · AI analysis
The bidder must take into account the focus on legality accountability and the implementation of the NIS2 directive. Attention is required for the internal control of processes such as procurement and subsidies. It is essential to understand the information security and the division of roles of the CISO, FG, and PO.
04Points of attention
Important · 7
Extra attention is required for the audit of subsidy grants and the legality of tenders.Important
There is a need for a periodic review of authorizations in software applications.Important
The continuity plan must be reviewed and updated.Important
It is advisable to develop an internal audit plan with explicit process owners.Important
The fraud risk analysis requires an update.Important
There is a need for a resilience memorandum including a standard for the minimum ratio.Important
The land policy memorandum from 2007 must be updated.Important
05Exclusion grounds
Exclusion grounds — consult the ESPD
- No specific exclusion grounds were extracted. In a European tender, the mandatory and discretionary grounds of art. 2.86/2.87 of the Dutch Procurement Act almost always apply — check the European Single Procurement Document (ESPD).
06Value in context
Estimate not published
The contracting authority did not publish an estimated value — common for a large share of contracts. The EU threshold for diensten is € 221.000, for reference.
07Bidders in this segment
#Likely bidderFitWins
1Pricewaterhousecoopers Accountants N.V.SME10054×
2BDO Audit & Assurance B.V.SME10057×
3Deloitte Accountants B.V.SME10044×
4Baker Tilly (Netherlands) N.V.SME10038×
5Flynth Audit B.V.SME9927×
6Publieke Sector Accountants B.V.SME9826×
08Tender documents
TN508931 - EF29 Aankondiging gegunde opdracht - algemene richtlijn, standaardregeling 20260218215315pdfFeb 20, 2026 · 141 KB
Bij vraag 32 intern controleplan 2023pdfOct 2, 2025 · 1808 KB
Nota van inlichtingen 2025-10-02-4pdfOct 2, 2025 · 41 KB
Bij vraag 33 rapportage VIC 2024pdfOct 2, 2025 · 593 KB
Bij vraag 30 Accountantsverslag 2024 (w.g.) - BerkellandpdfOct 2, 2025 · 1914 KB
Bijlage 1 - UEA Accountantsdiensten gemeente BerkellandpdfSep 12, 2025 · 454 KB
Bijlage 6 - Concept overeenkomst AccountantscontrolepdfSep 12, 2025 · 123 KB
TN508931 - EF16 Aankondiging van een opdracht - algemene richtlijn, standaardregeling 20250910170401pdfSep 12, 2025 · 7 KB
Bijlage 4 - Klachtenprocedure Achterhoekse gemeenten 2017pdfSep 12, 2025 · 956 KB
Bijlage 3 - Algemene Inkoopvoorwaarden Achterhoekse Gemeenten 2017pdfSep 12, 2025 · 857 KB
Offerteaanvraag Aanbestedingsdocument Accountantsdiensten gemeente Berkelland 2026 evpdfSep 12, 2025 · 175 KB
Bijlage 2 - PrijzenbladxlsxSep 12, 2025 · 26 KB
09Legal themes that may be relevant here
Advies 53> Europese openbare procedure voor een overheidsopdracht tot het verrichten van diensten bestaande uit (dagelijks en periodiek) scAdvies 59> Meervoudig onderhandse aanbestedingsprocedure met betrekking tot een opdracht voor de levering van postdiensten en bezorging. InAdvies 98> Europese openbare aanbestedingsprocedure voor een raamovereenkomst met één ondernemer voor het vervangen van armaturen (straatveAdvies 48> Europese niet-openbare procedure voor werktuigkundige en elektrotechnische installaties van de nieuwbouw van een multifunctionelAdvies 82> Europese openbare aanbestedingsprocedure. De aanbestedende dienst bepaalt twee wijzen van indiening van de inschrijving. Is het
10Frequently asked questions
What is the size of the organization for which the audit is being performed?
The audit concerns the annual accounts of the Municipality of Berkelland, a municipality with approximately 45,000 inhabitants and 400 employees.
What agreements apply to the invoicing of the work?
The municipality adheres to the invoicing conditions as included in the draft agreement; changes to 50% at commencement and 50% at the start of the year-end audit are not permitted.
What are the most important control risks that emerged during the audit?
The main points of attention for process control are the audit of subsidy grants and the legality of tenders.
What is the financial situation regarding the budgets for the coming years?
Deficits are foreseen in the 2024 and 2025 budgets for the years 2026-2028. To achieve a balanced budget for 2026, austerity measures have been proposed.
Automatically compiled from the official tender data and documents.
11Estimated value versus the market
p25
€ 200K
€ 200K
median
€ 640K
€ 640K
p75
€ 3,0 mln
€ 3,0 mln
deze opdracht
Gegunde waarden in CPV 79 · diensten n=4949