{
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"title": "Jyv\u00e4skyl\u00e4n kaupungin ja Jyv\u00e4skyl\u00e4-konserniin kuuluvien tyt\u00e4ryhteis\u00f6jen tilintarkastuspalvelut",
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"Hankinnan kohteena on Jyv\u00e4skyl\u00e4n kaupungin ja kaupunkikonsernin tyt\u00e4ryhteis\u00f6jen ja s\u00e4\u00e4ti\u00f6iden tilivuosien 2022-2024 sek\u00e4 vuosien 2025-2026 (optiot) ja vuoden 2027 (optio) hankinta tarjouspyynt\u00f6asiakirjojen mukaisesti.",
"",
"Tilintarkastuspalvelujen hankinta koostuu kuntalain 122 \u00a7:n mukaisesta tilintarkastuksesta sek\u00e4 Jyv\u00e4skyl\u00e4n kaupungin tyt\u00e4ryhteis\u00f6jen tilintarkastuksesta.",
"Hankintaa ei ole jaettu osiin, jotta sopimuskauden aikainen toiminta olisi mahdollisimman tehokasta.",
"",
"Jyv\u00e4skyl\u00e4 on v\u00e4kiluvultaan Suomen seitsem\u00e4nneksi suurin kaupunki. Kaupungissa on noin 143 000 asukasta. Jyv\u00e4skyl\u00e4n kaupungin organisaatiorakenne sek\u00e4 konsernirakenne l\u00f6ytyv\u00e4t Jyv\u00e4skyl\u00e4n kaupungin internet-sivuilta http:\/\/www.jyvaskyla.fi\/organisaatio. Kaupunki koostuu peruskunnasta ja liikelaitoksista. Kaupungilla on kolme liikelaitosta: Tilapalvelu, Kyl\u00e4n Kattaus ja Keski-Suomen pelastuslaitos. Kaupungin vuoden 2020 tilinp\u00e4\u00e4t\u00f6ksen mukaisesti Jyv\u00e4skyl\u00e4n kaupunki yhdess\u00e4 sen m\u00e4\u00e4r\u00e4ysvallassa olevien tyt\u00e4ryhteis\u00f6jen (omistusosuus yli 50 %) kanssa muodostavat kaupunkikonsernin, jossa on 17 osakeyhti\u00f6t\u00e4, viisi s\u00e4\u00e4ti\u00f6t\u00e4 ja kolme kuntayhtym\u00e4\u00e4. Seitsem\u00e4ll\u00e4 tyt\u00e4ryhti\u00f6ll\u00e4 (alakonsernit) on lis\u00e4ksi 26 tyt\u00e4ryhti\u00f6t\u00e4, joten kaupunkikonserniin kuului tilivuoden 2020 lopussa yhteens\u00e4 51 tyt\u00e4ryhteis\u00f6\u00e4.",
"Kaupunki hankkii talous- ja henkil\u00f6st\u00f6hallinnon palveluja Monetra Keski-Suomi Oy:lt\u00e4. "
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"",
"Optiot: kahden (2) + yhden (1) vuoden optiovuoden mahdollisuudet. Lis\u00e4tietoa liitteess\u00e4 X Sopimusluonnos.",
"",
""
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"Jyv\u00e4skyl\u00e4n kaupunki pyyt\u00e4\u00e4 tarjoustanne Jyv\u00e4skyl\u00e4n kaupungin ja Jyv\u00e4skyl\u00e4 konserniin kuuluvien tyt\u00e4ryhti\u00f6iden ja s\u00e4\u00e4ti\u00f6iden tilintarkastuspalveluista (j\u00e4ljemp\u00e4n\u00e4 my\u00f6s \"tilaajat\") t\u00e4m\u00e4n tarjouspyynn\u00f6n ja sen liitteiden mukaisesti."
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