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        "title": "Revision av \u00d6sterbottens v\u00e4lf\u00e4rdsomr\u00e5des f\u00f6rvaltning och ekonomi (1.1.2023-31.12.2024)",
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                "\u00d6sterbottens v\u00e4lf\u00e4rdsomr\u00e5de tillhandah\u00e5ller social- och h\u00e4lsov\u00e5rdstj\u00e4nster samt r\u00e4ddningsv\u00e4sendet",
                "f\u00f6r befolkningen i \u00d6sterbotten som best\u00e5r av tv\u00e5spr\u00e5kiga, svenskspr\u00e5kiga och finskspr\u00e5kiga ",
                "kommuner bel\u00e4gna i \u00d6sterbottens kustregion. Distriktet som str\u00e4cker sig fr\u00e5n Kronoby kommun i norr ",
                "till Kristinestad i s\u00f6der befolkas av ca 176 000 inv\u00e5nare av vilka 51 % har svenska som modersm\u00e5l, 42",
                "% finska som modersm\u00e5l och 7 % har n\u00e5got annat modersm\u00e5l.",
                "\u00d6sterbottens v\u00e4lf\u00e4rdsomr\u00e5de \u00e4r en serviceorganisation f\u00f6r offentliga social- och h\u00e4lsov\u00e5rdstj\u00e4nster",
                "samt r\u00e4ddningsv\u00e4sendet. Verksamhet finns i alla delar av \u00d6sterbotten. V\u00e4lf\u00e4rdsomr\u00e5dets uppgifter ",
                "baserar sig p\u00e5 lagen om v\u00e4lf\u00e4rdsomr\u00e5dens (611\/2021) uppdrag och \u00e5taganden. ",
                "V\u00e4lf\u00e4rdsomr\u00e5det har en nettobudget p\u00e5 740 miljoner euro. ",
                "I koncernen ing\u00e5r f\u00f6r n\u00e4rvarande \u00e4ven fastighetsaktiebolaget Ab Eila i Vasa. Fastighetsbolagets",
                "oms\u00e4ttning var 130 000 \u20ac \u00e5r 2021.",
                "",
                "Bifogat finns en bild \u00f6ver \u00d6sterbottens v\u00e4lf\u00e4rdsomr\u00e5des f\u00f6r\u00e4ndring \u00e5ren 2021-2023.",
                "",
                "1. Verksamhetsmilj\u00f6n",
                "",
                "V\u00e4lf\u00e4rdsomr\u00e5dets externa revisionsorganisation best\u00e5r av v\u00e4lf\u00e4rdsomr\u00e5desfullm\u00e4ktige vald revisionsn\u00e4mnd. Inom organisationen verkar en intern revisor f\u00f6r att \u00f6vervaka, styra och utveckla den interna revisionen och -kontrollen. Revisionsn\u00e4mndens uppgift \u00e4r att som v\u00e4lf\u00e4rdsomr\u00e5desfullm\u00e4ktiges hj\u00e4lporgan organisera granskningen av f\u00f6rvaltning och ekonomi och bed\u00f6ma systematiskt v\u00e4lf\u00e4rdsomr\u00e5dets centrala serviceverksamhet p\u00e5 basen av v\u00e4sentlighet och risk enligt \u00e5rligen i ekonomi- och verksamhetsplanen fastst\u00e4llda verksamhetsm\u00e5l. N\u00e4mnden har nio ledam\u00f6ter. Revisionsarbetet koordineras tillsammans med revisionsn\u00e4mnden och de externa revisorerna. Den ansvarige OFGR-revisorn eller revisonssammanslutningen f\u00e5r ej motta konsult- eller motsvarande uppgifter fr\u00e5n \u00d6sterbottens v\u00e4lf\u00e4rdsomr\u00e5de utan revisionsn\u00e4mndens samtycke.",
                "",
                "2. Revisionsuppgifternas omfattning och inneh\u00e5ll",
                "",
                "2.1 Revision enligt lagen om v\u00e4lf\u00e4rdsomr\u00e5den",
                "",
                "Den revision enligt lagen om v\u00e4lf\u00e4rdsomr\u00e5den f\u00f6r vilken anbud beg\u00e4rs och som utg\u00f6r grund f\u00f6r j\u00e4mf\u00f6relsen av anbuden omfattar 60 +\/- 10 revisionsdagar f\u00f6r \u00e5ren 2023-2024 samt options\u00e5ret 2025. Anbudet ska innefatta \u00e5rligen n\u00e4rvaro vid 4 revisionsn\u00e4mndm\u00f6ten. Antalet revisionsdagar ovan exkluderar dottersamfundets revisionstj\u00e4nster. Om giltiga orsaksgrunder i anbuden framf\u00f6rs, kan uppskattningen om revisionsdagar enligt ovan justeras enligt offererat grunddagpris. Ut\u00f6ver revisionsber\u00e4ttelsen f\u00f6ruts\u00e4tts att revisorn under \u00e5ret tillst\u00e4ller revisionsn\u00e4mnden minst 2 skriftliga mellanrapporter.",
                "",
                "2.2 Revision av s\u00e4rskilt uppdrag\/projekt",
                "",
                "Revisionsn\u00e4mnden reserverar \u00e4ven en m\u00f6jlighet att erh\u00e5lla revisionstj\u00e4nster av den valda tj\u00e4nsteleverant\u00f6ren f\u00f6r specialuppdrag och m\u00f6jliga EU-projektgranskningar enligt behov och beg\u00e4r anbud p\u00e5 dessa tj\u00e4nster (Bilaga B).Med specialuppdrag avses utanf\u00f6r den lagstadgade revisionen tillh\u00f6rande revisions- och sakkunnigservice. Omfattningen av dessa s\u00e4rskilda uppdrag\/projekt \u00e4r uppskattningsvis 5 dagar p\u00e5 \u00e5rsniv\u00e5 och beroende p\u00e5 krav fr\u00e5n externa finansi\u00e4rer.",
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