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"Muutettu muissa ehdoissa kohtaa, jonka mukaan tarjoaja ei voisi tuottaa tilaajalle muita konsulttipalveluita. Muutoksen j\u00e4lkeen tuottaminen on mahdollista, mutta tarjoajan on annettava selvitys siit\u00e4, miten lakis\u00e4\u00e4teiselt\u00e4 tilintarkastukselta edellytett\u00e4v\u00e4 riippumattomuus ja objektiivisuus s\u00e4ilytet\u00e4\u00e4n t\u00e4llaisessa tilanteessa."
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"legalBasis": "32014L0024",
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"title": "Tilintarkastuspalvelut",
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"contactPerson": "Petra Pantsar",
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"Hankinnan kohteena on kuntalain 122 \u00a7 mukainen J\u00e4rvenp\u00e4\u00e4n kaupungin sek\u00e4 kaupunkikonsernin tyt\u00e4ryhteis\u00f6jen tilintarkastuspalvelujen hankinta tarjouspyynt\u00f6asiakirjojen mukaisesti. Sopimusluonnos hankinnasta on liitteen\u00e4.",
"",
"J\u00e4rvenp\u00e4\u00e4n Kaupungin konserni sek\u00e4 arvio ennakoidun arvon jakautumisesta tarkistettaville yhteis\u00f6ille (arviot per vuosi):",
"",
"- J\u00e4rvenp\u00e4\u00e4n kaupunki n. 560 h",
"",
"OSAKEYHTI\u00d6T:",
"",
"- J\u00e4rvenp\u00e4\u00e4n Mestariasunnot Oy n. 105 h",
"- J\u00e4rvenp\u00e4\u00e4n Pys\u00e4k\u00f6inti Oy n. 20 h",
"- edellisen tyt\u00e4r Kiinteist\u00f6 Oy Terveyskampuksen pys\u00e4k\u00f6inti1",
" n. 20 h",
"- J\u00e4rvenp\u00e4\u00e4n Mestaritoiminta Oy n. 170 h",
"",
"KIINTEIST\u00d6- JA ASUNTOYHTI\u00d6T:",
"",
"- Kiinteist\u00f6 Oy J\u00e4rvenp\u00e4\u00e4n Terveystalo n. 25 h",
"- Kiinteist\u00f6 Oy Ainolan Pys\u00e4k\u00f6inti n. 30 h",
"- Kiinteist\u00f6 Oy J\u00e4rvenp\u00e4\u00e4n Perhel\u00e4 6 n. 20 h",
"- Asunto Oy J\u00e4rvenp\u00e4\u00e4n Perhel\u00e4 1 n. 20 h",
"",
"",
"N\u00e4iden lis\u00e4ksi muutamien hankkeiden tilintarkastuksia vuosittain, joiden tarkastus maksaa keskim\u00e4\u00e4rin 20 h \/hanke.",
"",
"Huom: Perhel\u00e4-yhti\u00f6t ovat j\u00e4\u00e4nteit\u00e4 Kiinteist\u00f6 Oy J\u00e4rvenp\u00e4\u00e4n Liiketalon jakautumisesta vuodelta 2021 eik\u00e4 niiss\u00e4 toistaiseksi ole toimintaa. Toki on mahdollista, ett\u00e4 kaupunki ottaa yhti\u00f6t k\u00e4ytt\u00f6\u00f6n, mutta todenn\u00e4k\u00f6ist\u00e4 on, ett\u00e4 toiminta on sen verran pienimuotoista, ett\u00e4 tilintarkastuskulut ovat pienet (alle 20 h\/yhti\u00f6). ",
"",
"",
"Huom: Yll\u00e4 mainitut tilintarkastuksen kulut ovat arvioita eiv\u00e4tk\u00e4 ilmoitetut m\u00e4\u00e4r\u00e4t sido palvelun tilaajaa. ",
""
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"value": 300000,
"currency": "EUR"
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"",
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"",
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"contactPerson": "Petra Pantsar",
"mainUrl": "http:\/\/www.jarvenpaa.fi",
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