Audit Committee December 19, 2025
19. joulukuuta 2025 13:00
Auditor change - procurement process underway
The Municipality of Lempäälä is seeking a new auditor to replace BDO Audiator Oy, whose contract expires with the final audit of the 2025 financial year in spring 2026. The procurement covers auditing for both the municipality and all its subsidiaries.
Six-year contract available
A new audit firm can be selected for auditing a maximum of six financial years at a time. The firm must designate an authorized public accountant (JHT) as the responsible auditor, who will serve with official responsibility.
Decision in February 2026
The audit committee will propose the selection of an audit firm to the first municipal council meeting of the year in February 2026. Finance Manager Kari Auvinen will participate in preparing the procurement.
Interesting detail
Auditor Nina Nieminen left the meeting when the audit firm procurement was being discussed - naturally due to conflict of interest, as her employer's future was being addressed.
Agenda
The Audit Committee has decided to initiate competitive tendering for the municipality's audit services, as the current contract with BDO Audiator Oy expires with the spring 2026 audit. The tendering concerns both the municipality and its subsidiaries, and the objective is to select a new audit firm for a maximum of six financial periods. The committee approved the tendering plan and authorized the finance manager to continue preparing the procurement so that the council can make the selection in February 2026.
Pöytäkirjan tarkastajat
The municipal auditor has submitted an interim report to the audit committee. The report presents the progress of the audit and possible findings from the current year. The committee noted the report for information as part of the normal audit process. The final audit report will be completed later.
Kokouksen laillisuus ja päätösvaltaisuus
The Audit Committee approved the agenda for its meeting with a minor change to the order of proceedings. The auditor's interim reporting was addressed before the competitive tendering of the audit organization. This is a routine procedural decision that has no direct impact on residents.
The committee was informed of the decisions of the municipal board and the education and training committee from their most recent meetings. No other matters were discussed at the meeting.
Finance Manager Kari Auvinen presented to the audit committee the current year 2025 financial situation and the key points of next year's budget. The committee noted the presentation for information without any special remarks. This is part of the audit committee's duties in monitoring the municipality's finances.