Public Sector

The public sector - with its companies and holding companies - requires a special perspective. To perform tasks concerning the public interest and to maintain the financial strength of public budgets are daily challenges for all involved in such work. What is required is solutions offering flexibility in developing public budgets oriented to the future and closely involving political parties in decision-making processes.

Numerous specific aspects shape consulting and auditing.

When auditing and consulting the public sector, numerous special aspects need to be taken into account. These include special regulations regarding revenues and income tax as well as the general regulations of municipal law, regulated fee scales and public procurement law. When auditing such municipal institutions and companies, the requirements of the Budgetary Principles Act, of municipal regulations or, for example, of laws regulating the energy industry must also be observed. We have the required expertise.

With assurance: based on partnership.

RSM has many years of experience in the public sector and offers public institutions the required reliability. We are familiar with the business, political and legal challenges as well as the complexity of this sector.

Our experts can audit your separate, consolidated, or communal consolidated financial statements and advise you in all tax and accounting matters and other business issues. We can support you in designing public-private partnership projects, advise you on all issues related to such projects while keeping an eye on profitability ─ and also provide you with practical solutions for achieving your objectives.

Our services

  • Consulting in all tax issues, in particular § 2b of the VAT Act and introducing tax compliance management systems
  • Advising on how to spin activities off to private companies, public law institutions, special purpose associations, etc. or to a company with a private legal form
  • Designing and realizing public-private partnership projects
  • Auditing and preparing separate, consolidated and communal consolidated financial statements in accordance with the regulations of commercial law or the respective local and state regulations
  • Audits pursuant to § 53 of the Budgetary Principles Act
  • Reviewing fee calculations and retracing calculations in accordance with requirements for holding companies, checking prices pursuant to VO PR 30/53 in connection with local strategy partnerships
  • Audits of business plans/budget accounts