RASHTRIYA MADHYAMIK SIKSHA ABHIJAN, ASSAM

Transcription

1 RASHTRIYA MADHYAMIK SIKSHA ABHIJAN, ASSAM EXPRESSION OF INTEREST FOR EMPANELMENT OF STATUTORY AUDITOR NIT No: RMSA/Accounts/Stat Audit/36/2013/Pt-1/49 Rashtriya Madhyamik Siksha Abhijan (RMSA), Assam invites Expression of Interest from reputed CA firms empanelled with C&AG, GOI for empanelment as Statutory Auditor. Details and prescribed formats for applying are available in the website The last date of submission is at 1400 hrs. Sd/- Mission Director Rashtriya Madhyamik Siksha Abhijan, SEIMAT Building (SSA Campus) Kahilipara, Guwahati-19 Assam

2 RMSA Assam invites Expression of Interest for empanelment as Statutory Auditors NIT No. RMSA/Accounts/Stat Audit/36/2013/Pt-1/49 Date of Advertisement on RMSA Assam Website : Date of Issue of start of EOI Documents : Last date and time of submission of EOI : , 1400 hrs Date and time of opening of EOI : , 1500 hrs Note: The envelope should be marked with Expression of interest for empanelment as Statutory Auditor RMSA Assam Rashtriya Madhyamik Siksha Abhijan (RMSA), Assam is a comprehensive and integrated programme of the Government of India (GOI), implemented in the state of Assam for providing quality and meaningful education to all children in the age group years of age for Secondary Schools and years of age for Higher Secondary Schools in Assam.RMSA has a vision to make secondary education available, accessible and affordable to all young persons. RMSA Assam maintains its accounts in Tally. Applications are invited from reputed audit firms of Chartered Accountants with experience of conducting Statutory audit of accounts of Government Institutions, agencies, Central Universities, State Universities etc and well conversant with direct and indirect tax law of India, up to for empanelment as Statutory Auditor. Interested parties may view and download the tender document containing the detailed terms and conditions from our website The Statutory Audit of the accounts of the RMSA is required to be carried for the year onwards on quarterly basis. The reports of the Statutory Auditors are submitted to the Executive Committee Board of Governors with replies of the management. The tender documents are in single bid system. Please fill in all the relevant information in Annexure I which is the prescribed format. Eligibility Criteria of intending bidders for vendor empanelment: (Proof/supporting documents to be enclosed for the points mentioned below): 1. a. The firm must be registered with the Institute of Chartered Accountants of India. b. The annual turnover of the firm for the last three financial years must be more than 60 lakhs per annum. c. The firm and/or partner must not be guilty of professional misconduct.

3 d. The vendor firm must have audited National level Government Institutions/ agencies e. The firm must be CAG empanelled and having Head Office at Guwahati. 2. The firm/agency should be regular member of the Institute of Chartered Accountants. 3. The firms shall provide a list of agencies (Government/Statutory bodies/professional, educational institutions/state /Central universities) along with annual sales turnover for the last three years. 4. The period of contract would be for one year from the date of award of contract and it may be further extended on the satisfactory performance of supplier. 5. Tender document will be rejected if it is i) incomplete ii) not properly filled and, iii) received after the due date 6. The Mission Director reserves the right to approve or reject any or all the vendors. His decision will be final in all cases in respect of acceptance/rejection/arbitration. Scope of the Statutory Audit of RMSA Assam 1. Statutory audit of books of accounts and ancillary records and submission of report. 2. Report risk management issue and control deficiencies identified and provide recommendations for improving operation. 3. Review of the compliance programme with RMSA financial norms as laid down in the manual for financial management and Procurement as well as State Govt Norms and give recommendations on further improvements that may be required 4. Recommendation for more effective and efficient use of resources. 5. Engage in continuous education, training and staff development 6. Preparation of schedules, receipt and Payment a/c, income and expenditure statement and balance sheet as per prescribed format. 7. Filing of quarterly and annual return with statutory authority. 8. Review and verify the provisions of accrued expenditure and income as at the end of the year. 9. Verification and checking of financial transactions from cash book/bank book and other ancillary records maintained by the Office. 10. Review of bank reconciliation statements. 11. Reporting of losses, if any. 12. Review and checking of the Grants received and its utilization as per the terms and 2

4 conditions. 13. Review of additions to fixed assets, fixed assets register and system of physical verification. 14. Review the accounting and physical verification of stationery items and other inventories. 15. Review the system of purchase of fixed assets, consumables and stationary items of RMSA and verify the transactions of purchase with supporting records, quotations etc. 16. To verify the applicability of TDS, Service Tax, Income Tax and other statutory returns. 17. Review and reporting of compliances regarding registration of society 18. Review the record system of attendance, preparation of payroll, terms and condition of appointment letter. 19. Review the record/system of bill payment to various contractors and also to review the compliance on them with the terms of contract with RMSA. 20. Suggestion of improvement of the existing system of accounting/internal control and management information system from time to time. 21. Assist RMSA in preparation of accounting manual pro-forma for the monthly expenditure Statement submitted by the districts indicating the approved budget provision and expenditure during the month, cumulative expenditure against the activity / subactivity during the year. 23. The procurement procedure adopted for civil works, goods and consultancy services should be reviewed by the statutory auditors and it should be ensured that correct procedure has been followed for each procurement. 24. The utilization of the Interest Funds. Preparation of Balance sheet, preparation of Income & Expenditure accounts, preparation of Receipts & Payments accounts, preparation of Bank Reconciliation Statement. 25. The offices that would be covered within the scope of the work is the State Programme Office in Guwahati and District Project Coordinator Offices at the 27 districts of Assam, School Management Development Committee (SMDC), RMSA funds placed at the disposal of the the State Level Monitoring Committee( SLMC), RMSA funds 3

5 placed at the disposal of the Board of SecondaryEducation ( SEBA), Assam to check for implementation of Schemes within stipulated guidelines. Additionally some schools may be required to be audited on an annual basis. 4

6 Annexure-I Expression of Interest (EOI) for short listing Chartered Accountant Firms for the audit of the accounts of RMSA Assam 1. Status of Firm Partnership Sole Proprietorship a) Name of the firm (in capital letters) :.. b) Address of the Head office :... (Please also give telephone no. and address) c) PAN No. of the firm :... d) Date of C&AG empanelled : 2. ICAI Registration No. Region Name Region Code No. 3. (a) Date of constitution of the firm: (b) Date since when the firms has a full time FCA 4. Full-Time Partners / Sole Proprietor of the firm as on (Please fill up Annex A-1) S. No. Years of continuous association in the firm Number of FCA a. Less than one year b. 1 year or more but less than 5 years c. 5 years or more but less than 10 years d. 10 years or more but less than 15 years e. 15 years or more umber of ACA 5. Number of Part Time Partners if any, as on (Please fill up Annex A-2) 6. Number of Full Time Chartered Accountant Employees as on (Please fill up Annex A-3) 5

7 7. Number of audit staff employed full-time with the firm (a) Articles / Audit Clerk (b) Other Audit Staff ( with knowledge of book keeping and accountancy) (c) Other Professional Staff (Please specify) :. :. :. 8. Number of Branches (Please fill up Annex-B):. 9. Fees earned by the firm from April 2008 to March 2013 in respect of: i. Statutory / Branch Audit / 6 monthly Audit Review ii. Statutory / Concurrent Audit PSU / Companies autonomo in Private us body sector Banks (i) Total of (i) and (ii) above 10. Whether the firm is engaged in any Statutory / concurrent audit or any other services of any Govt. Companies / Corporations etc. (If yes, details may be given Annex C.) 11. Whether the firm is implementing quality control Policies and procedures designed to ensure that all audits are conducted in accordance with Standard on quality control (SQC 1) and Standard on Auditing (SA 220) (If yes, a brief note on the procedure adopted is to be given) 12. Whether there are any court /arbitration / any other legal case against the firm (If yes, give a brief note of the case indicating its present status) Yes / No Yes / No Yes / No Yes/No 6

8 Undertaking (i) I/We the sole proprietor / following partners of M/s., Chartered Accountant do hereby jointly and severely verify and declare- that the particulars given are complete and correct and that if any of the statements made or the information so furnished in the application from is later found not correct or false or there has been suppression of material information, the firm would not only stand disqualified from allotment but would be liable for disciplinary action under the Chartered Accountants Act, 1949 and the regulations framed thereunder; Yes / No (ii) (i) (ii) that the firm, proprietor or partners has not been debarred or cautioned by ICAI during the last three years, (if debarred, give details): that individually we are not engaged in practice otherwise or in any other activity which would be deemed to be in practice under Section 2 (2) of the Chartered Accountants Act, 1949; that the constitution of the firm as on Ist January of the relevant year shown in the Expression of Interest is same as that in the constitution certificate issued by the ICAI. Sl no Name of the partner/ Sole Proprietor The Membership Registration Number PAN Date of payment of the fees for the relevant year A/B* Signature of Partner/ sole proprietor *A For Membership B For issue of certificate of practice (Seal of the firm ) Place Date Enclosures: pages 7

9 Annexure A Firm s name 1 Details of Full Time Partners / Sole Proprietor of the firm (Please refer to Sl.No. 5 of the Expression of Interest format) Sl no Name of Partner/ proprietor The sole Membersh ip No Whether FCA/ACA Date of Joining of the firm (full time) Date of Becoming FCA Station Region where residing present Whether acknowledgement of Income Tax Return for the relevant year attached Yes / No Whether has ISA (Information systems Audit / CISA or any other equivalent qualification (specify the qualification)* *If yes, please attach a copy of the certificate 8

10 Annexure A 2 Details of Part-Time Partners of the firm (Please refer to Sl.No. 6 of the Expression of Interest format) Name of partners Member ship No. Whether FCA/ ACA Date of becoming FCA Date Joining of partnership No. of other firm in which he is partner Whether practicing in his own name also (Y/N) Whether employed elsewhere (Y/N) Whether has ISA (Information systems Audit / CISA or any other equivalent qualification (specify the qualification)* *If yes, please attach a copy of the certificate. 9

11 Annexure A 3 Details of full time Chartered Accountant Employees (Please refer to Sl. No. 7 of the Expression of Interest format) Sl no Name Membership No. Whether FCA / ACA Date of joining the firm as full time employee Whether has ISA (Information systems Audit / CISA or any other equivalent qualification* (specify the qualification) Signature of the employee *If yes, please attach a copy of the certificate 10

12 Details of partners and full time Chartered Accountant Employees of the firm included this year in Annex A-1, A-2 & A-3 above. S.No Name Membership No. Whether Full Time Partner / Part Time Partner /Full Time CA Employee *If yes, please attach a copy of the certificate 11

13 Annexure B Particulars of Branches (including foreign branches, if any) S. no Station at which located Complete address with PIN Code & Telephone No. Name of the partner in charge of the branch Date of opening of the branch Region Whether include in last year application (Yes/No) Details of Statutory audit work / any other accounting work of Public Sector Undertaking in hand with the firm (please refer to Sl. No. 11 of the Expression of Interest format) S. Name of the Nature of assignment Year for which No. PSU/Unit appointed 12