{
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"title": "Espoon kaupungin sek\u00e4 kaupunkikonserniin kuuluvien tyt\u00e4ryhteis\u00f6jen ja s\u00e4\u00e4ti\u00f6iden tilivuosien 2021 - 2022 sek\u00e4 vuoden 2023 (optio) ja vuosien 2024 - 2026 (optiot) tilintarkastuspalveluiden hankinta",
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"Sopimus on m\u00e4\u00e4r\u00e4aikainen kahden vuoden ajan, sis\u00e4lt\u00e4en tilivuosien 2021 ja 2022 tilintarkastuspalvelut. Espoon kaupungilla on oikeus jatkaa sopimuskautta optiovuodelle 2023 ja optiovuosille 2024 - 2026. P\u00e4\u00e4t\u00f6kset option k\u00e4yt\u00f6st\u00e4 tehd\u00e4\u00e4n erikseen. Option k\u00e4ytt\u00e4misest\u00e4 ilmoitetaan viimeist\u00e4\u00e4n kolme (3) kuukautta ennen sopimuskauden p\u00e4\u00e4ttymist\u00e4.",
"",
"Espoon kaupunki tulee valitsemaan kilpailutuksen perusteella yhden palveluntuottajan ja yhden varatoimittajan. ",
"",
"",
""
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"Espoon kaupunki (my\u00f6hemmin my\u00f6s Tilaaja) pyyt\u00e4\u00e4 tarjousta Espoon kaupungin sek\u00e4 kaupunkikonserniin kuuluvien tyt\u00e4ryhteis\u00f6jen ja s\u00e4\u00e4ti\u00f6iden tilintarkastuspalvelusta tilivuosina 2021 - 2022 sek\u00e4 vuonna 2023 (optio) ja vuosina 2024 - 2026 (optiot).",
"",
"Espoon kaupungin hallinnon ja talouden lakis\u00e4\u00e4teinen tilintarkastus tulee suorittaa kuntalain ja kaupungin hallintos\u00e4\u00e4nn\u00f6n edellytt\u00e4m\u00e4ll\u00e4 tavalla siten, ett\u00e4 tarkastuksessa noudatetaan Suomen Tilintarkastajat ry:n antamia Julkishallinnon hyv\u00e4 tilintarkastustapa -suosituksia. Tarjoajan tulee olla kuntalain 122 \u00a7:ss\u00e4 tarkoitettu tilintarkastusyhteis\u00f6. ",
"Yhteis\u00f6n on m\u00e4\u00e4r\u00e4tt\u00e4v\u00e4 kaupungin vastuunalaiseksi tilintarkastajaksi JHT- ja KHT-auktorisoinnit omaava tilintarkastaja. Tyt\u00e4ryhteis\u00f6jen ja s\u00e4\u00e4ti\u00f6iden p\u00e4\u00e4vastuulliseksi tilintarkastajaksi on m\u00e4\u00e4r\u00e4tt\u00e4v\u00e4 KHT- ja JHT-auktorisoinnit omaava tilintarkastaja.",
"",
"Espoo on Suomen toiseksi suurin kaupunki. Espoon kaupunkiin kuuluu peruskaupungin lis\u00e4ksi kaupungin liikelaitokset, joita ovat L\u00e4nsi-Uudenmaan pelastuslaitos -liikelaitos ja Tilapalvelut \u2013 liikelaitos. Erillisin\u00e4 taseyksik\u00f6in\u00e4 toimivat Suurpelto, Tapiola sek\u00e4 rahastot. Kaupungin erillisin\u00e4 taseyksik\u00f6in\u00e4 toimivat rahastot ovat Espoon kaupungin peruspalvelujen ja maanhankinnan investointirahasto, Elinkeinojen ja ty\u00f6llisyyden kehitt\u00e4misrahasto, Espoon kaupungin vahinkorahasto sek\u00e4 Espoon kaupungin sosiaalisen luototuksen rahasto. ",
"Kaupungin konserniin kuuluu 27 tyt\u00e4ryhti\u00f6t\u00e4, 3 s\u00e4\u00e4ti\u00f6t\u00e4, 9 kuntayhtym\u00e4\u00e4 sek\u00e4 20 osakkuusyhteis\u00f6\u00e4. Espoon kaupungin konserniin kuuluvat kaupungin verkkosivuilla olevan linkin https:\/\/www.espoo.fi\/fi-FI\/Espoon_kaupunki\/Organisaatio_ja_yhteystiedot\/Espookonserni sivulla mainitut tyt\u00e4ryhteis\u00f6t ja s\u00e4\u00e4ti\u00f6t. ",
"",
"",
"Tarkempi kuvaus palvelusta on tarjouspyynn\u00f6n liitteell\u00e4 6. \"Hankinnan kohteen ",
"kuvaus\"."
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