.:;

Request for Proposal (RFP) For Appointment of Concurrent Audito-r District Health Society Chittorgarh, Rajasthan, Financial Year 2017-18 Bid No. 05

N

I .

Disslg-iper The information contained in this Request for Proposal {RFP) document

subsequently provided to Applicant (s) whether verbally or in documentary form by or on behalf of the Nationa I Health Mission, or any of their^employees or advisors, is provided to Applicant(s) on the terms and conditions set out in this RFP document and anv other terms and conditions subject to which such information or provided. "

or

This RFP document is not an agreement and is not an offer or invitation bV the NHM or its representatives to any other party. The purpose of this RFP document is to provide interested parties with information to assist the formulation of their Application and detailed Proposal. This RFP document does not purport to contain all the information each Applicant may require. This RFP document may not be appropriate for all persons, and it is not possible for the NHM, their employees or advisors to consider the investment objectives, financial situation and particulars needs of each paity who reads or uses this RFP document. Certain applicants may have a better knowledge of the proposed project than others. Each applicant should conduct its own investigations and analysis and should check the accuracy, reliability and completeness of the information in this RFP document and obtain independent advice from appropriate sources, NHM, its employees and advisors make no representation or warranty and shall incur no liability under any law, the accuracy, reliability or regulations as statute, rules completeness of the RFP document. NHM may in its absolute discretion, but without being under any obligation to do so, update, amend or suDolement the information in this RFP document.

or

4.

to

Disglaincr for Proposal (RFP) document Applicant {s) whether verbally or in

The information contained in this Request

subsequently provided to documentary form by or on behalf of the National Health Mission, or any of their e-mployees or advisors, is provided to Applicant(s) on the terms and conditions set out in this RFP document and anV other terms and conditions subject to which such information or provided. ,

or

This RFP document is not an agreement and is not an offer or invitation by the NHM or its representatives to any other party. The purpose of this RFP document is to provide interested parties with information to assist the formulation of their Application and detailed Proposal. This RFP document does not purport to contain all the information each Applicant may require. This RFP document may not be appropriate for all persons, and it is not possible for the NHM, their employees or advisors to consider the investment objectives, financial situation and particulars needs of each party who reads or uses this RFP document. Certain applicants may have a better knowledge of the proposed pro.ject than others. Each applicant should conduct its own investigations and analysis and should check the accuracy, reliability and completeness of the information in this RFP document and obtain indeoendent advice fronr appropriate sources. NHM, its employees and advisors make no representation or warranty and shall incur no liability under any law, statute, rules regulations as the accuracy, reliability or completeness of the RFP document. NHM may in its absolute discretion, but without being under any obligation to do so, update, amend or supplement the information in this RFP document.

or

to

REQUEST FOR PROPOSAL (RFP) FOR CONCURRENT AUDIT OF DISTruCT SOCIETY. RAJASTHAN. The District Health Society, Chittorgarh seeks to invite Proposals from interested CA fimls €mpanelled with ICAI meeting the minimum eligibilily criteria for providing theif services lor the concunent audit of District Health Societies/ District Rural Health Socielies jncluding NationalDisease Conhol Programmes underNHM fbr rhe financial year 2017-18. The details about the background of the audit, the units to be covered in thl}audil scopc of work, tenns ofreferonce, ard the eligibiliry c teria for selection oftheC. A. firms are given n] lhe following paragaphs.

Terms of Reference (ToR Section

I - Background

.

National Health Mission CNHM) earlier National Rurai Health Mission of the Ministry of Health & Family Welfare was launched on 12'n April, 2005 by the Goventmeni ofindia to improve medical facilities in rural area in the country.'Ihe NI_M seeks to provide acressiblq affordable and quality health care to the rutal population, espccially the wlnemble sections. It also seeks to reduce the Matcmal Mortality Ratio (N'{MR) in lhc country ftom 407 to 100 per 1,00,000live births, 1nfanl Mortality rate (lMR) liom 60 to 30 per 1000 live births and the Totai Fertility Rate (TFR) from 3-0 to 2.1 wilhin the 7 year pedod ofthe Mission.

2.

One ofthe visions ofthe Mission is to increase public spending on heahh l'ron 0.9% to 2-

I

3% of GDP, with the improved arangement aor community linancing and risk pooling. The NHM has provided an umbrella under which the exisling Reproductive and Child Heatth Progarnme (RCH) and various National Diseas€ Conlml ProgEmmes CNDCPS) have been repositioned.

3.

At pr€sent the following Schemes come under the National Health Mission:

A. NHM-RCII Flexible Pool: Reproductive and Child HealthFlexible Pool. Mission Flexible Pool. Routine In tmunisation. Pulse Polio Immunisation National IDD Control Programme.

B. National Urban Ilealth Mission (NLTIIM):

. .

operating Cost for Pulse Polio Immunisation. Others like: IEC, NGOS etc.

C.

Flexible Pool for Communicable Disease: National Vector Borne Disease Control Programme 0\VBDCP) Revised National Tuberculosis Control Progranne (RNTCP) National Leprosy Eradication Programme CNLEP) IntegBted Djsease Surveillance Project (IDSP)

D. Flexible Pool for Non-Commuicable Discase.Iniun & Trautna: National Programme for Control ofBlindness CNPCB) National Mental Health Programnle (NMHP) National Progamme for Health Care ofthe Elderly (NPLICE) Natioral Progmmme for Prevention and Control of Deafness CNPPCD) National Tobacco Control Programme (NTCP) National Oral Health Programme (NOHP) National Progamme for Prevention and Control ofCanccr, Diabetes, Cardiovascular Diseases and Strok€ (NPCDCS) Other New lnitiative under Non-Conmunicable Disease Iniuries and ]'rauma E. Olher trerv itritiative undcrNHM Iunded bv CoI/GoR ifanY.

4.

Institutioral and Futrding Arransements.' |or the

inplementeliorr of the ahove progmmmes State Health Society has required lhe creittion of an lrtegrated l)istrict Health SocietiesDistrict Rural Health Societies(DHS/DRHS) at each dislrici (except two at Jaipur) at State. (Registercd as a legal entity at the State under Rajasthan lnstitutions Registration Act 1958). The DHS,DRHS work in close coordination with the Directorale of Health & Family Welfare, Rajastharl Progam implementation is done through its District Chief Medical & Health Officer's oJTice, Block CMOS, Community Healih Cenhes (CHCS), Primary Health Centres (PHCS), Sub- Centres (SCs) and Village llealth Sanitation Committees. Some activities may be nlana8ed at thc State level such as drug procuement, IEC, civil works, training using specialized entilies such as SIHI"W, IEC Bureau. PWD. the Directomte olHealth etc. In addition funds are also released lo NCOS and private entities under public private participation arrangemenls.

Funding & Accounting Arrangements: Funds for the var;ous ptogmms are transferied to the State from the Govemment oflndia in the fonn ofCranls-in-Aid lo RSHS on lhe basis of State Progmnrme Implementation Plan (SPlPs) aDd approved AIrnu-al work Plan which is prcpared on the basis ofDistricl Heaith Action Plans (DHAP) ol each of the district in the State. Under the umbrclla ofthe inte$ated RSHS,4)HS, each pfogram lrxs separate bank accounts, maintains separate books of accorlnts and other financial rccortls' as required under each ptogmm and also submit separate {inancial activity reports at prescribed frequencies to the respective monitoring unit in MOIIFW (GOI).

5.

Financing by DevelopmeDt Partners/ Donors: Some ofthe programs afe supporled by develoDment partners such as the World Bank, DFID, UNFPA, European Uni(,n, GFATM etc for which grant/ credit agreements have been entered into by Gol lvith thlr respective development partners. Compliance with specific fiduciary requirements ofthe

deveiopment partners will additionally need to be rcported by the auditors. Copies ol'Lhc relevant documents will be provided io the audllor.

Section

II

i.

In the initial years ofthe launch of National tlealth N4issioo (NFIM), the Missiorl has consolidated a discemible amount of financial and accounting processes. lt has built into the ftameworks put in place by pmgrammes likc RCH-ll & RN'ICP and has provided a dependable struclfe for these processes to operate upon. lhe main reason ofthis development can be athibuted to the fact lhat the Mission rather than being just prescriptive was alive to the gaping requirement of management professionals in the health sysiem. The lateral infusion ofprofessionals in the State & District Programme Management Suppo{ Units (PMSUS) has helped to a large extent in streamlining the inancial and accounting processes.

2.

The Mission is gaining momeitum wilh ever spiraling activiiics under a hi911y decentralized fmmework ofimplementation, the processes, especially lhe qualilalive part ofit, are coming under increased pressure. with more and morc funds going to the Sub-District level entities like blocks, PItCs, Sub-Centers, ASHA & VHSC, the rcporting aspects fiom these levels have acquired gargantuan propo ions. Not only the quantum of reporting has increased, the number of financial ifansactions at lhe grassroots levels has gone up significantly due to progfammes like Janani Su€ksha Yojan4 Compensation for Steflization, untied funds, Medical relief societies, elc. The problem of quality of account keeping and accuracy of financial repofting is rrot only confmed to Distdct level bul manifests itselfeven at the Stalc Flealth Society level. Even ifthe books ofaccounts are maintained, advances remain unadlusted fbf a long time. The concunent audit by Chartered Accountant firms can hiShlighl these issues and suggest corective measures. The finance and accolrnts personnel appointed in DPMU are primanly responsible fbf these aspects. Bul il is iell $a1 they may be provided with technical support in putling the house in order-

3.

To tackle the above issues, it has accordingly been decided that the mechanism of concurent audit may be implemented at state level as well as District level Lrndcr NHM covering all existing and future progl3mnles under the Mission. I he Di:;!ist level Auditors, so appointed shall perform d1c concurrent Audil of Districls Helrlth Societies (DHSS)/ Districts Rural Health Societies (DRHSS) The kev obiectives ofthe concuffent Audit include:_

ii.

To ensurd voucher/ evidence based pa),rn€nts to improve transpafency. To ensue accuracy and timeliness in maintenance ofbooks of accounts. To ensure timeliness and accuracy ofperiodical financial stalemcnls.

iv. To improve accuracy and timelirtess of finnncial rcporting especially al subdistrict levels. To ensure compliance with taid down systems, procedures and pol;cies vi. To regularly tack, follow up and seltle advances on apriorily bas;s. vii. To assess & improve overall intemal oonlrol sysiems.

The concurrent Audit of DHS inclusive of all existing and filture progl?mme coDrponents is hereby ofiered through this TOR Thefocus of the itritiativewill be to see-thst:

{I)' (2) (3) (4)

Accuacv is ensured in mainlenance o[books ofaccounL and lhese are maintain;d on a limety basisl Advances are nacked. lollpwed up and seltles on a pfiorily basis: Exclude advances being shown as expenditure in the !'MRs;

Bring accuracy to the monthly/quarterly Financial MoniloringReports based on books ofaccounls:

(5) Ensure voucher/evidence based palmenls lo improve transparenc). (6) Enable timely and accurate submission offinancial MIS to the mallagemenl: (?) Improve the accuacy and timeliness oifrDamcial reporting. (8) ImFove the internal control systems in the society (9) Ersure the bank rcconciliation statement are prepared timely, at leasl

on

monthly basis.

(10) Outstanding advances less than six months & s;x months & more & special stress on advances more than one year.

(11) Abnormal and irregular expenditure reported should be shown in thc repotl sepamtely.

(12) Auditor should hav€ make a field visit to at leiisl one or two blocks io a montb ' (depending upon no. of block in the DHS/DRHS) and incorporate obsefvalion in itte;r Motittrty Audit Report. It must be ensure ihat all blocks must be covered in a year,

'

r

I

l)

Fioancial Stalemeots:

The Auditor shall submit the monthly linancial Statements.

A flrmat of

such

of report of all the withio the same be rectified AII errors should progmmme is given at appendix-A. financial statements and relevant schedules sbowing the delails monln.

Criteria:

l.

The firm must be registered with ICAI as practising firm. The par{iculars olthe Firm Head Office., Bmnch Office and Partners and paid Chartcrcd Accounranrs

shouldmatch\ilhlhecerlificareissuedbyICAIaso 0I.04.r0l4uirhourslrichrl,e application ofthe firm would not be consjdered.

2.

The {irm must be either partnership firrn or proprietor lirm. ln case. where both firms have applied and eligible then prcference lvould be givcn to the pa(neruhip firm having their oflice located in thc concerned Distr;ct. 3. The firm should not be blacklisted by Central/State Covernn€n1(s)/Psljs or any other organization in respect of any assignment orbehaviour. 4. The firms should have head ofrice/branch ofJice in Rajasthan. 5. The firm must be in existence for minimum of3 comDleted financial vear as Der

"

lCAl Cenificale

as on 01.04.2014.

Point for Technical Evaluation criteria:

l)

For S. No. | & ) above. lhe hrm musr subm;l celfahestcd copy.lr_edificare ,J ICAI as on 01.04.2014. 2) For S. No.1, 3 & 4 the fim is required to submit an affidav;t on non Judicial stamp paper ofRs 100/- (duly notarized and signed by the authofizcd person) speciryingthatt a) The firm is registered with ICAI as practising firm .

b) c)

fim has not been blacklistcd by Central/State covcmment(s)/Psus or any other organization in rcspect ofany assignment or behaviour. The firm's Head o{fice/Branch oflice is situated at.. {conpt.rcposh a,i!r€$,rciephonc The

no.Emailid.).

3)

Bid Security amounted to Rs. 1,000/-is to be deposited il) ihe fonn of Demand drafLfBanker Cheque in favor of DIIS CHITTORGARI{ (RCll FLEXIPOOL) payable at Chittorsarh, without which the proposal oi'1he fi|m shall

be

summarily rejected.

4) Bid document may be collected from CMHO office Chiltorgarh on paynent of Rs. 200 or alternatively, the form can be downloaded liotn the websitc http://sooo.raiasthan.eov.in and can be deposited along with Rs-200/- as Bid fb|m p ce, in addition to the eamest money.

will be given preference. flrm having office in 1he

The partnership firm having oldce in concerned District

In

case no partnership firm theo Sole Proprietary

concerned District will be given preference.

Note: In absence ofthe submissioi| ofthe abaw -,:199!,a9!6r!ll! !!b!a!194documents not folnd in order. the ol|,LaI !h!ll1Lt!W{!!ryartbt:cj!cl!4

Section IY - Guidelines for Submittins the ProDosals:

A.

General Guidelines:

CA firms are requircd to submit the proposal detailed out in the following paras:

1)

as per the guidelines and lbrmals

Interested firms should submit their Proposals to DHS Chittorgaft in two parlsTechnical and Financial Proposal .The Technical Proposal shall be placed in a sealed envelope clearly marked "TDcuNlc^I, I'RoPosAt' Similarly, the Financiai Proposal shall be placed in a sepamte sealed enveiope clearly marked "FINANCI'\L PRopos.\t' followed by the name ofthe assignment, and with a warning "Do Nor OPEN wl'u{ THlt TECTINICAL PnoPosAl,." The envelopes containing the Technical and Financial Proposals slrall be placed into an outer envelope and sealed. This outer envelope shall bear lhe subnrission addrcss reference number and title ofthe Assiglrmcnt. The Society shall not be responsibic for misplacement, losing or prematLrfc opening ilthe olrter cnvciope is not sealed and/or marked as stipulated. This circumstance may be a case lor rejcction oj'thc proposal. Ifthe Financial Proposal is nol submitted in a separatc sealed envclope duly marked as indicated abovc, tbis will constitute grounds fbr dcclarjng d1e

2)

Proposal non-responsive. The district audit conrmittee would first open the technical bids and emlualc thenr

onthebasisofthecriteriaasprescribedintheSuidelines'Iheauditcotnmitte' should affive at a base minimum figure/ threshold and CA l]rms scoring abovc the base minimum {igure/ thresbold should be deemed to have tecbnioally qualilied t undertake thejob.

3)

4)

5r

6) 7)

Financial bids of only techniually qualified firms should be opened

lhc

The final appointmenl will bedoneonlyrrierobLlininglllccor.rrncnc(ol-sl,l( Audit Committee and Director (financey' \4ic\ion Dircclor' ln case the meeting of SAC gels delayed due Lo an) unforesc(r' cir( rr',srd (c post-concurrence shall be obtaincd in lhe ncxt immcdi.rle meeting Director (Finance) as member-secretarJ of SAC may coofdinale to ensure lhai excessive detays are avoided and consolidaled ;nlim0tiuns irc ret.ived no,t a the districts.

8) The firm must comply with the

9)

bl

commiflee and audit should be a$arded to thc lowesL bidder. lf the lowest financial bidder does not agree to undertake the audit work lvithin the prescribed audit fee or the audit conrnlittee deems it unfit fbr any reason (reasons to be recorded in writing), the job may be awafded lo the next lowesl financial bidder ifthe finn agrees to undefteke the job. llowevcr- the rvork rna) only be awarded to a technicatly qualified bidder (the llffrs whic| are above lhc bare minimum criteria ofthe technical evxlualion)

Technical part, CeneraL Condilions and

Format/Requirements forTechnical and Financial proposal Financial pioposals submitted by the firm shail be valid for 3 months fiom the date ofsubmiision ofthe proposal by the llrm

10)Each page, Form, Annexure and Appendices of the Technical and linancial Prooodalhul be siged by lhe Aulhori,.cd ,ignalor) oflhe firm

11)

AII blank spaces in the financial proposal nrusi be fiiled in cornplctcly where

indicate4 eilher qped or wrinen in ink 12) Respective District Audit CoDmittee reseNcs the right to accept or rejeal any appiication withoul giving any reason/explanaiion aDd change the evalualion criteria as per its rcquirements in the interest ofthe organization. 13) Technical Prcposal:

i. ii. iii. 1

Letter of Transmlftal ( Fon t T-l) Details ofthe Firm along witb Details ofPa|rners (For,,r ?-2), Relevant Experience (Fot f-J),

4) Financial Proposal: The fnancial bid shall be submitted as per

?bz.p1.

Award ofContract: On completion of selection prccess, the firm selecied shall be eLigible for award ot' the contmct'ofconcurent audit ofDHS Chittorgath. . The firm shall execute a Contmct rvith DHS Chittorgarh within 1 week ofthe award as per Form C-1. Selected firm shall have to deposit 5% performance security as per orclered amountPavment will be made on quanerly basrs on suhmission ol lhe reqLred ealerncnr" (Alpendix A & B and Annexure- A Lo E) acueplable & salisfaclory jomplianc( of worL awardea by the concem DHSERHS, however payment of last quniler ol ihe financial year will be cleared after acceptance ofthe reports by SAC.

Perfomance Security will be refunded on delnand oftbe auditor, after one month of final submission of rcports as per Annexure 'A' and their due acccptance by lhe concern DHS/DRHS.

At the district level, the concuneni auditor appointed once can be relainod/ reappointed for a ma-\imum total telm of two financial years i.e. cunent financial year and nexl year' However, the contract awarded should be lor one year at a lime and should be renewed next year on the basis olauditor's performancc re\leu

There is no bar on the auditor from applying for the audit ol a diffefent dislricr in lhc same state for the next year, provided it does not exsecd the limit of 100/0 of ilr(- distrilts in the state, or 8 districts, whichever is lowe..

Form T-l Nam€ and FuU Poltal Address ofthe fiffn submitting rhe proposa1.............................

Letter of Transmittal Tq The Secretary & ChiefMedical & Health OIIlcer, National Health Mission Distdct Health Society/ District Rural Health Society

DishictnameDear Sir,

Wq the undersigne4 offer to proviale the concurfent audit services for District Ilealtl Society Chittorga& in acoordance with the term of RFP. We are hereby submitting our Proposal, which includes Technical Proposal, and Financial hoposal sealed under

_ No.

We have enclosed DD. No.

enclosed. DD:

Date Date

a separate envclope.

Rs.1000/-. against Bid Securily

Rs.200/- agajnst Bid ltoposal

& Fess.

We hereby declare that all the infomation and statements made in lhis Pfoposal arc true and accept that any misrepresentation contained in it may lead to our proposal disqualilled.

i

The prices quoted by us in the Financial Proposal (Foa1l I-l) are valid for months lronl the date ofsubmission ofthe proposal. We confirm that rhis proposal will r€nain binding upon us and may be accepted by you at any time before the expily datc. Prices have been quoted independently without corsultaiion, communication. agreemcnl or understanding (for the purpose ofrestricting compelilion) with any competilor. We agee to bear all costs incured by us in connection wiih the preparation and submission the proposal and to bear any further pre-conftact costs.

of

We undersBnd that Disfict Health Society/ Districl Rurdl Health Socicr).,na, r oi I rJ di"ui Uic not bomd to accept the lowest or any proposal or to giv€ any reason ior award, or for thc

rcjection of any proposal.

I

confirm that

I

have legal authodty

of [........./"eu

None

ol rhe c.A. r'r2.............]

to subnit

the

proposal, to negotiate and to execute the contract on behalf of the firm. Yours faithfully, Place:

Date:

() Signature and |lame ofthe authorised signatory l0

Form T-2 Details of the Firm along with Details ofPartners for the concurrcnt lrudit of the accounts ofDistrict Ilealth Society/ District Il[ral Health Society,(nane of the district) on a Monthly Basis Status ofthe Firm : Pa.toership Sole Proprietorship I (a) Name ofthe firm (in Capital letters) (b) Address ofthe Head Office (Please also give telephone no. and e-mail address) (c) PAN No. ofthe firm Region Name ICAI Registration Region Code No. 3. Date of constirution of the firm:................... DD.No. 4. Bid Seourity Amount Rs. Date 5. Number ofFull time Chartered Accountants emDloved ..................-............-... 6. Number of audit staff employed (full-time) '7. Number of Branches if any (Please mention plcces & locations):

Fl

1.

2.

8.

No.

Whether the firm is engaged in any internal or Extemal audit or any other services

Yes,No

Providing to any Go\t. Company/Coporation

9.

or co-operative institution etc. If'yes', details may be given as per form'I-3. Whether the frm is implementing quality control Policies and procedures designed to ensure that all audit are conducted in accordance with

YesA\lo

Stanilard Auditing Practices. ofyes, a briefnote on the procedure adopted is to be enclosed) Statements on

I

0. Whether there are any court/arbitration/any

other legal case against the firm on audit natters (lfyes, give a briefnote ofthe case indicating its percent statud)

"

Ye

s,No

Underfakins

LAVe do hereby declare that the above mentioned informations are true & correct and I /We also undertake to abide the terms & condition oflhe contract and would make compliance of terms laid-down in the contract if executed by us tr'ith the State.

Date:

Sknature and Neme ofthe authorised signatory

1l

Folrn T-3

Brief of Relevant Experiencc: s. No.

Name

oflhe

Auditee Organizalion

Type/l{atur

eof Assignment

Scope

&

Coveragc of tne assrgnmcnt

Duntio of

Proof of fhc lettet'

Completion

ol Assignment

Assignm€nt awarded by the Auditee

O€anizatio (Pl at&rch a copy of the lcttcr)

t2

Form F-l

Total Am0unt (in Rupccs)

Item or ActiYity Concurent Audit Chittorgarh for

of DHS

the year 2017-18 as per provisions RFP ( Including Seflice Ta-{ and cess on Service tax)

N;z: PeMtap. ot tundt inrole.d no!

of

Rupees (in figures) 1br the year 20I7-I8.

i'

for the year 201?'18.

not be

bttir orouotite tte Audit Fez

Note: l.

DHS Chittorga.h will not pay anything on any account over and above the rate quoted in this financial bid.

Note:

Pa).rnent

2.

will

be made on quanerly basrs on submissiorr

oflhe rcquircd

statements acceptable to the DHS Chittorgarh. If the

monthly .eports in prcsctibed format arc not submitted by l8th ofenslling month a propomonaLe deducrion for cvery such month $

ill

be cffecled nl

the rate of 5% at the time of Quaderly/Monthly Payme t

No TA/DA will be allo\ ed lbr Dl lS/DR HS audil worl

Place: Date:

Full signature and nanre of the aothorised signatory

li

SAMPLE CONTRACT FOR AUDIT FIRMS THIS CONTRACT ('Conhact'') is entered lnto this [ih:e stattinc date o[.lstisnnent], by an1 between IDISTRICT rlrdLTH socrErv/ DISTRICI RLtRAr, HEALTH soclETry (.the Clienf') having its p ncipal oITice at [i6eft DHS'|/DRHS'I address], and [inseft Fim s/Auditar's nan]el ("the Auditor") having its principal oflice located. at li$ert Fin's/Auditor's ddtuessl WHEREAS, the Client wishes to have the Auditof pe brm the services hereinafter ref'erred lo, and

WHEREAS. the Auditor is rrilling to perform these services,

NOW THEREFORE l.Services

Tm

PARTIES hereby

(i)

agr ee as

fbllows:

The Auditor shall perfom the services as pe. the RFP

&

TOR.

(ii) The Auditor shall prcvide the personnel "Auditor's Personnel," to perform the Services as per the proposdl.

(iiD 2. Term

The Auditor shall submit to the Clienlthe rcports in the form and \ryithin the time periods "Auditoas Repoding ObliBalions.

The Auditor shall complete the audit of DHS/DRI-tS and all financial rcports as per Eol/IoR within 10 days ofcomplelion ofa mondr or such extended time as may be mutually agrced with thc

client. After successful and timely completion ofaudil the contmcl nray be renewed for ne)d financial year on muiually agreed terms. 3.Paymetrt

A.

eg!!c Se ices rendered pursuant to RFP, !h€ Client shall pay the Audjtor an amount not:o exaeed Rs. [insert amolaxt]. This amount has been established based on the understanding that it includes all of thc Auditoas costs and profits inclusive ofservice tax obligations that may be imposed on.the Auditor. For

B.

Schedule ofPayments

Palment will be made on quarterly basis on subnrission the required statements acceptable to the DHS/DRHS.

C

of

Delav Clause

Ifthe monthly rcports in prescribed lbmlal is not sublnitled by l0th of ensuing month ,a penal proportionate deduction for evefy such month will be afl'ected at the rale of 5% at the t;nre of QuarterlyA4onthly Payment

A.

4. Project

Administratio[

Coordinatot. The Client designates Mt.lvs. [inseft nane] as Cl;enl's Coordinator; the Coordinator will be responsiblc for the coordinalion 01'activiti es undef this Conlract.

The Auditor undertakes to parform the Services with the highest standards ofprofessional and ethical competence and integrity in line with the Engagemcrlt & Qual ity Control Slandards issued by ICAL Specific reference is invited 10 standard (5A"600 - AAS l0relying on work ofanother auditor) and SA 230 (AAS 3 Documentation). The Auditor shall promptly replace any employees assigned under this Contract that the Client considers unsatisfactory and any substitution ofstaff, ifnecessary, shall be with a staff ofal least the same level ofqualiications.

5.Performane

Standards'

'

6 . Ownership

of

other

aterial, graphic, soltwa.e ot otherwise, prepared by the Auditor fof the Client rnder the Contract shall belongto and remain rhe prcperty ofthe Client. The Auditor may retain a copy ofsuch documenls and software.

Material

Any studies rcpofs or

?.Assignment

The Auditor shallnot assign this Contracl or sub-contmct any 'portion ofit without the Clicnt's p or wriltcn oonicnl.

8.Law Governing

The Contracl shall be go\ ernrd b\ Ine la$s ol the ldnd .rnci lhc language ofthe Contract shall be English.

Contract and Language g.Dispute R€solution

Any dispute adsing out ofthe Confact which cannot be anicably settled between the parties, shall be refeffed to adjudicatiorl/arbitration. The Arbitrator will be equivalcnt to the Head ofDepartment to be appointed by the Pfincipal Health Secretary, Government of Rajasthan.

IOR TIIE CLIENT

FOR THE AUDITOR

Signed by

Signed by

Title:

Title:

l.

Ev;dence L

Evidence 2.

Evidence 2.

Evidence

'r5

Appendix A

GUIDELINES CUMCHECK LIST FOR AUDIT OF DISTRICT }IEALTH SOCIETIES/DISTRICT RURAI HEALTH SOCIETIES UNDER NHM Here are brief guidelines cum checklist for the monthly concurrenr audit to be conductcd at District Health Societies/District Rural Health Societies under NIIM-Rajasthan. All rhe audirors are requested to pledse go through these while conducting the audit so that adequate monitofing at state level can be done in a standardized manner. Also your suggestions or queries on this are most welcomed.

t. The Monthly Audit report should comprise ofthe lbllowing;-

a) b)

c) d) e)

D

g) h)

Audited Trial Balance. Audited Receipt & Payment A/c. Income & Expenditure A/c. Balance Sheet.

Audited Statement ofExpenditure (SOE). Bank Reconciliation Statement. List of outstanding Advances with their ageing. Guideline cum Chdck list ofDistrict Fleath Society/District Rural I-tealrh Society,

NHM

i)

Action Taken by DHSS/DRHSS on the previons audit observations, along wirh his observations on the same

j)

Observations and recommendations of Auditors (itcluding observations on ficld visits to selected blocks)- particula.ly covering the following aspects:

* * *

Deficiencies noticed in intemal control Suggestions to improve the intemal conlfol Extent ofnon-compliance with Guidelines issued by

col

2. Also please ensure that the Concurrent Audit Repoft(s) ofthe DHS month should be submitted by l8th ofthe next month positively. 3.

A had copy along with soft copy of the district audit report

Chitlorgarh for each

needs to be subnilled to

Direcbr

fflnance) at lhe sEle Ie,"el. 4.

The Dircctor (Finance) atthe Mission Headquarter-l{ajasthan may call for the concunenl audit report of any distict.

5.

The reports at distdct level

will include consolidated report ofRCH, Additionalities under NHVI, In addition, it should also include instances of nisappropriarion/

Immunization and NDCPS.

unaudrodsed diversion offunds as noticed durins the audit.

I6

Apperrdix- B

GUIDELINES CUM CHECKLIST FOR AUDIT OF DISTRICT HEALTH SOCIETY/ DISTRICT RURAL I{EALI'H SOCIETY, RAJASTHAN UNDER NHM ofthe iten below is adverse (i.e. .No,), piease give detaits on

a s

REQUIRIMENTS AS PER GOI GUIDELINNS Yes/No

Ye s,4"io

Whether monthly Bank Balance Position Repo.G headquarter regularly in the prescribed for.mat?

*e sil,t toMission

Yes/No cs/No

Whether the aoncurrent auditor has audited thc Statement of Fun Ye s,4"io Position? Whether Provisional Utilization Certificates for the last financial yes has been sgnt to Mission headouartel? trynelner are Provtsronal Ultltziltion Ce|rificales seut to have been audited by concurrent auditor? Whether Delegation of Administrative ancl l irraniial powE has y been done as per the GOI Guidelines? Whether the last annual financial statements rvere prepared in the Ye format prescribed by GOI ? Whether the DHS/DRHS has sent thc Aclion Taken Rcport (ATJt)Y(s/No on the last audit ofthc DHS/DRItS to the Sl'l-S ?

__l__

TENANCE OB BOOKS OF ACCOUNTS Whether books of accounts are maintained on computerized yesArlo ftrvare? &J!g: if accounts are maintained on standard accout\tit\F sofhrw.e stlike out the poi ts not applicable irt the relevant rows beiot+,'. Wlredrer cash.book is being maintaioed if the tbnnat p."r"riU"T Yes/No Whether separate Cash Books with Cash anaE-t gulance{,r G;irtr""N; System of accounting are being maintained properly for different prcjects (RCH, NHM etc.) and are up-to-date ? Whether Cash book is closed daity by 4 p.U. ana is uuG.,tcatJtT/N" aury srgned by aurhoflzed signator) olld?jly !q is ?

,__ _

+

l7

&

;;t

I i

Whether the Society is carrying heavy cash balances i.e. exceeding Rs.5000/Ifthe answer to above is in positive, please gi\'e the no. ofcases and the reasons therefore. Whether appropriate insurance cover is there for excess cash held by the DHS/DRHS? Does the physical cash tallies with that enteled in Cash Ilook'? Gjve daies on which verified and the cash balance wirh DllSs/DRIlss on Whether Petty Cash Book is being maintained properi Whether Cheques issued reqister is bciirg rnaintained propcIl1l Whether Reeisters ofBank Drafts received and Bank Dralls issued are being maintained ? ted oass book/bank statcment is available'/ Whether Whether Bank reconciliation is prepated on a monthly basis as per Annexure-F ? Wlether proper explanation has been given by the pelsons responsible retarding un reconciled enties ? Please give detailed list ofun reconciled and unexDlained entnes. beins maintained Are maintained? Whether Joumal Whether Budget Receipt & Control I{egistcl is bcing nainlained in the fomat eiven in Annexure 'B'? Wlether Registers for Advances maintains as Advances given - To Staff - To Contractors/suppliers, and - TA,/DA advances - NGOs/ Other voluntarv aqencies isters for Staff Pal,rnents maintained? Whether Whether Stock Registers are being are being maintained proporl)' for

20.

i n

Ye s,'l.Jo :

CivilWorks

Machinery & Equipment tr Fumiture & Other non-consumable articles Register for drugs & Vcdicincs I Resister for consumable afiicles Is reeister of lnvestmenl beinq mainlaine(l propcr'11 ? ister maintained Whether Dispatch Whelher Omce anendance register is there and maintained proptrly ? Whether al1the files ofthe Society are systematically nunbcrcd and recorded in the File register ?

!

Ycs/r'r"cr

IPTS & INCOME Whether DD received

is bei

mairtained

crlv

Ycs/No

?

es^o Whether all the vouchers are checked for the payments made? yes/N (Check all Vouchers abo\e Rs. 10,000/- and rcst chcci< remainine vouchers). Whether vouchers have been filled ly and complete in all rcs Yesi'No

Whether procedure for obtaining the sanctions has been followed? tt tes/No no, pl specifu the no. ofcases in which jt is not i

followed?

Whether expenditures are classified into Capital and RevenuelyeslNo Wrether expenses are debited 1rl proper activity for which

it

eiven? Whether all the pal,raents have been classified into as- Disbusement out ofGrants-in-aid leceived from a) RCH Flexible Pool b) Mission Flexible Pool c) Routine Immunization d) Pulse Polio lmmunization e) NDCPS Programmers such as'l'8, Malaria, Blindness erc. Any other

Whether the amount has been actually utilized which it was disbuned? If . piYe details.

was] yes/Ncr

Yes/No

lbr the purpose

l

SET SIDE Assets

Whether frxed assets register has been maintained in fhe prescrifred I format? (see Annexure' C' Is the procedure for purchase of Fixed Assets being lbllowed? Repo deviations

if any,

Yes,/l'Jo Ycs.4rlo

Speci! whether an Age analysis ofAdvances has been maintained as y!s,A{o per format siven? Whetlter there are huge unadjusted advances (sa], ntore rhan one Ver,ri'lo 1.ro,,rf,

yi

I

justed advaaces and the reasons for not adiusting the samg_

LIABILTIES SIDE Grants/ Funds Received

!

tr

I

tr tr

E Ca

I

Whether grants-in-aid received have been properly classifieci as rhat received from Mission Headquailer towards-

i I

RCH-II Flexi pool Mission Fleible pool Routinc lmmunization Pulse Polio Individual NDCPs Others (speci

Fund Whether Capital Fund Accounts has been created to the extent ol fixcd assets Durchased and aaDitalized?

STATUTORY REOUIRXMENTS Tax Deducted at SouIce(T.D.S W1tether T.D.S has been deducted

wherever fe uired?

Whether quarterly retums of T.D.S in the fotm prescribed have been filled in time? state reasons. Other requirements

If

i,

-i"""-"

Whether the Society ,"girrcr"a ",itf, relevant ftom oayi ;Incom€ Tax under

f*

A-"rn"rit",

seotiortll_

f".l

I

|

] 20

&

ANNEXURI 'A':- CASH BOOK

ANNEXT'RE 'B'- BUDGET CONTROL R.EGISTER

ANNEXURN 'C'. ASSET REGISTER

t1l

t2l

{3)

{4)

{5)

{6t

l7l

{3)

2l

ANNEXTIRE 'D'- FORMAT OF ADVANCE TRACKING REGISTER Glven To

{

Sr. given

I

ANNEXURE'E'-AGEANALYSIS OFADVANCES Age

Number ofAdvances

Advance outstanding (Rs.)

Advances pendingfor less

than

l

year

Advances pending for than l year but less than years Advances pending more than 2 Years

for

22

Annexure 'F' : Bank Reconciliation Statement as on Date ;Name SB

ofthe Distrid Heahh Society:-

A/C No.

schedule

Particulars

S,No.

(RsJ

Reference Balance As Per cash Book (As On B.

Add;Cheque Issued but

notyet presented for payments into Bank.

-)

Credit entries made in the bank but not Pass Book but not shown in the cash book (Such as bank interest iiit Other reasons Sub- Total (B)

C.

Less

I

tl

Cheque deposited into Bank but notyetcredited into th€ Saving Bank Accounts of the SHS/DHS Bank charges debited in the bank account but not accounted cash book.

forinthe l

Other reasons Sub- Total (c) Balance as per Pass gook/ Bank Statement (A+ B - C)

Prepared By:

Date

Examined By

I

r

23