Non-profit organisations

One of our specialist areas is providing auditing and consultancy services to non-profit establishments and institutions, as well as organisations working in the healthcare and social sector.

Here we have a wide range of clients in terms of size, structure, legal form and industry, e.g.:

• Non-profit organisations
• Hospitals / specialised hospitals
• In and out-patient rehabilitation facilities
• Facilities to assist elderly and disabled people
• Non-profit foundations and clubs
• Religious orders and church-related organisations
• Bodies and institutions under public law
• Municipal enterprises

Example of services provided:

• Statutory or voluntary audits of annual accounts
• System tests (DRG/patient billing, human resources, investment and financial management, financial accounting)
• Auditing the adequacy of management (par. 53 of the German Law on Budgetary Procedures – HGrG)
• Audit of risk management systems
• Audit of the use of subsidies and grants
• Special operational audits
  • Performance audits
    
  • Credit scoring
    
  • Audits of transfer pricing and cost allocations
• Structuring consultancy for new businesses, joint ventures and mergers (e.g. between hospitals and GPs)
• Advice on questions of non-profit law, e.g.
  • Delineation of conceptual area/economic business/asset management
  • Losses in economic operation
    
  • Use of resource
• Donations and sponsorship rights
• Structuring for sales tax issues, especially for affiliations, avoidance of non-deductible input VAT or sales tax liabilities for services in corporate groups
• Real estate transfer tax in restructuring exercises