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REQUEST FOR PROPOSAL FOR SELECTION / EMPANELMENT HFSTATUTORY / UDITORS FOR THE STATE MISSION OFFCE AND 38DISTRICT lJ1VIT", OF BIHAR MAHADALIT VIKAS MISSION {<'OR THEFIi\'ANCIA.L YEAR 2015-16, 2016-17 AND 2017-18

Bihar Mahadalit Vikas Mission, Patna is registered under Societies Registration Act.1860, and working for the upliftment of Mahadalits. The Mission gets grants fromSC/ST welfare Department, Govt, of Bihar, Patna. Bihar Mahadalil Vikas Mission(BMVM) is operating on two levels:

State Mission Office -District Mission Office

Bihar Mahadalit Vikas Mission is implementing various schemes for the \V,,:i1i~!e ofMahadalits in the State of Bihar. Some of the major Schemes are as under-

1. Mahadalit toilet construction scheme2. Special school/hostel for mahadalits3. Mukhyamantri mahadalit poshak yojna4. Dashrathmanjhi kaushal vikas yojna:'i. Dhanvamari mobile ayurvedic chikitsha(). Mobile public distribution system7. Eradication of scavenging system8. Construction of community hall cum work-shade9. Establishment of district & block resource center for training and research10,Vikas Mitra11. Community radio

State Govt. Provides funds to the state mission office for implementation ; ,t ,:':-':I:tschemes. Stale ['VI;C;SlOfl Office transfers funds to the district office which in turnt; ansler funds to tl.. block office and submit utilization to Stale Mission Office.

The society is interested to empanel Chartered Accountants firms for statuto!", r.uditpurpose who are technically qualified in this proposal document .

Assignment can be awarded to three Chartered Accountant Firms for three /Olll'Sconsisting of the districts as mentioned in the table hereunder (along with the period of,Iulhl). The CA firms are expected to quote the fees for a particular zone inclusive all,'\:'~'Il'l':'(Including T/VDA and other expenses). The firm applying for a particularzone wif be responsible for conducting audit of all the units covered there under Thelinn shall quote the fees to be charged for the audit of three financial years mentionedabove.

."• I. TABLE SHOWING ZONE WISE OIVISION OF THE OISTRICTS

Districts (Including.... - .-...---~ ~---.--~.-.----.-.-- _--_ .•.__ ..-_--_-_-

r. Zone 2015-16 2016-17 2017-18.- -.1 Kaimur • • •

Rohtas • • •Patna

I State Mission • .. •Unit,PatnaBuxar • • •Bhojpur • • •Nalanda • • •OneGava • • •Jehanabad • • •Arwal • • •Nawada • • •Auranqabad • • •

I Banka • • •II -.

Bhaqalpur • • •Saran • • •Siwan • • •Gopalqani • • •Muzaffarpur • • •Vaishali • • •

Two Sitamarhi • • •! §hivhar • • •,I Motihari • • •

Bettiah---

• • •Darbhanga

--• • •

Madhubani • • •Samastipur • • •--. Saharsa • • •)

Supaul..-

I • • •Madhepura • • • _.Purnia • • •Katihar • • •

Three Kishanganj • • •Araria • • •Munqer • • •Jamui • • •

i Lakhisarai.-

• • •! Shekhpura • • •

IBequsarai • • •- ._-Khagaria • • •

IS1'-

• - Symbol lndlcates, the audit of the financial year to be conducted.

• I- inns submitting proposal for the zone one will also be liable to audit the State Level Mission Officealong with the Patna District Office. The firm so selected for the zone one will also be responsible forthe overall consolidation at the state level report. For other zones audit report will be submitted district\\ ise. The Statutory Auditor of the zone one shall carry out the state level consolidation work based onthe district wise consolidated audit report submitted by the zonal auditors.

2. Objective of audit services:

The objective of the audit is to ensure that fund received by BMVM receives adequate, independent.professional audit assurance that the grant proceeds provided by the different authorities are used forpurposes intended in line with approved guidelines of the individual programs and that the annualfinancial statements are free from material miss-statements.

I he objective or the audit of the financial statements - individual financial statements of State Mission(lfiicc and District Mission Office as well as the Consolidated Financial Statements of the State andDistrict as a whole i.e. (Balance Sheet, Income & Expenditure, Receipt & Payment, together withrelevant accounting policies, notes to accounts and schedules (Bank Reconciliation Statements,Statement of Funds Position, Reconciliation of Expenditures as per audited financial statements is toenable the auditor to express a professional opinion as to whether:-

1. The financial statements should give a true and fair view of the Financial Position of the StateMission Office, District Mission Office, and consolidated Statement at the end of each fiscal\ car and of the funds received and expenditure incurred for the accounting period underconsideration.

2. The funds were utilzed for the purposes for which they were provided,

3. The books of accounts 1S maintained by the State and District Mission Offices shall form thehasis for preparation of the individual State Mission Office & District Mission Office, financialstatements as well as the consolidated financial statements for the state as a whole.

nook" or accounts maintained by the District Project Officer are in accordance to set accountingdouble entry normsand retlect true and fair view of all Receipt and Payment.

5. All reports, Receipt & Payment Accounts and Utilization repolts must be authenticated by the DistrictProject Officer unless which reports will not be accepted.

J. Standards

I ilL' alldll wi ll be carried out in accordance with Engagement & Quality Control Standards (Audit &v-.surancc Standards) issued by the Institute of Chartered Accountants of India in this regard. Theauditor should accordingly consider materiality when planning and performing (except where a certainminimum coverage of implementing units is specified) the audit to reduce the risk to an acceptablelevel that is consistent with the objective of the audit. In addition the auditor should specificallyconsider the risk of material misstatements in the financial statements resulting from fraud.

-to Audit Fees:

! r.u-, 1)J,hC are interested to be selected will have to quote consolidated audit fees including expenses';'j i .'\ I)A ere. ill the format annexed to this document. The firm quoting the minimum consolidatedIces including expenses can be considered to award the work depending upon fulfillment of othercond itions.

•5. Scope & Coverage of audit:-

In conducting the audit special attention must be given to the following points:

a. An assessment report of adequacy of the financial systems, including financial controls. Thisshould include aspects such as adequacy and effectiveness of accounting, financial andoperational controls, level of compliance with established policies, plans and procedures,reIiabi Iity of accounting systems, data and financial reports, methods of remedying weakcontrols, verificati 111 of assets and liabilities and a specific report on this aspect would beprovided by the auditor as part of the management letter.

h. Funds have been utilized in accordance with the condition laid down by the concerneddisbursing authority time to time and utilized with due attention to the economy and efficiencyonly for the purpose for which the financing has been provided,

c. Goods and services have been procured in accordance with the relevant procurement guidelines(Bihar Finance Rule 2005) issued by the GOI IState government.

d. All necessary supporting documents, records and accounts have been kept in accordance to setaccounting rules and special instruction of the project ifany issued by the sanctioning authority.

e. The Statutory Auditor may also need to comment on the accounting process maintained atblock& district levels to ensure the completion of the statutory audit.I he auditor shall submit a report as required under the Companies Act 1956 for audit ofcompanies. The copies of financial statement certified by the auditor to be true and fair alongwith audit report to be submitted the President and the Member Secretary and place it before thevarious bodies as provided in the rules.

6. Submission of Proposal:-

CA firm has to submit one Technical Proposal consisting of Annexure A , Annexure B ,and\1111l'\III'(' C& C -I dully supported with valid copy of documents in support of claim of thelinn and Three Financial Proposal for Three different Zones Separately. The FinancialProposal will be open as per the serial given in para 2 of Annexure B"

7. Eligibility Criteria:-

The Preliminary eligibility criteria required for technical qualification, and other terms &conditions are as follows:-

l . CA 1'1rI11 must have its registered Head Office I Branch office in Bihar.The CA firm must be registered and empanelled with Comptroller and Auditor General of Indiafor the year 17-181 ICAI! Income Tax Department & under GST (provide copy of allregistration certificates),

3. The CA firm should have been in practice in India for at least five years after registration of theIi I'In'vl inimum live assi-rnment as statutory auditor in last five years' in the Social/Rural Sector.An average annual turnover ofthe CA firm for last three years ending 31 March 20 loofthe finnshould be more than P ~.SO (Fifty) lakhs (To provide copies of audited financial statements forall three years).

6. The firm will have to score a minimum of750 marks in the technical evaluation.

7. CA firm must havenot been debarred and lor blacklisted by any Government Organization. Aself-declaration is to be given along with technical proposal.

8 Other Conditions

1. The proposal documents to be submitted in a big envelope containing two separateenvelopes-Technical, and Financial proposals. The. big envelop must be marked as"Proposal for Statutory Audit for the FY2015-16,2016-17& 2017-18". The inner envelopsshall be marked as "Technical Proposal for Statutory Audit of FY2015-16 ,2016-17& 2017-18" and "Financial Proposal for Statutory Audit of FY2015-16 ,2016-17& 2017-18".

2. Mission reserves the right to cancel/extend RFPwithout assigningany reason.3. The Mission has the authority to assignthe work to eligible different CAfirms for different

Districts.4. The financial quotation of each zone must be submitted separately for all three zoneor

forthe zone (s) for which CAfirm iswilling to do the audit work.5. The society reserves the right to award tender of more than one zone to any single firm

and no sublettingof contract is allowed.6. Technical Evaluation of The CAfirm fulfilling the eligibility criteria will be made as detailed

in annexure A to this document.7. The financial evaluation will be based on the criteria as detailed in annexure D to this

document.8. The format for technical quote is annexed asannexure C& C-l to this document.9. All the Necessary documents as required to substantiate the details mentioned in the

proposal are to be submitted along with proposal.10. The management may consider to lower the minimum required technical score if sufficient

number of technically qualified CAfirms are not available.11. Statutory auditor shall be responsible to audit of State Missi-onOffice &Districtslevel Office

(including block level offices) and consolidation of reports for that particular zone asshown in the list above.

9 Assignment and audit completion period:-

Audit Period (Financial Year) Last date for submission of auditreport.

2015-16 31st May,2018

2016-17 29th June,2018

2017-18 31st July,2018

10 Audit Report and Financial Statement has to be submitted in the prescribed format to beprovided by the Mission to selected CA firms.

11 The applicant firm may visit to the nearby State Mission Office/ District Mission Offices toaccess the volume of work before submission of proposal.

12 Audit fee will be released zone wise on yearly basis by account payee cheque or RTGSdeducting all statutory applicable taxes.

13 In case any selected CA firm refused to conduct the audit or delay the audit work, may beblacklisted without any notice and no further audit work shall be given to that CA firm.

The prescribed proposal forms may be downloaded from the websitehttp.//mahadalitmission.org. Proposal forms must be submitted to Mission Director. BiharMahadalit Vikas Mission.Patna at the address given above by 05.00 PM, 5th March,2018, inthe sealed cover super scribed as "Proposal for Statutory Audit for the FY 2015-16, 2016-17& 2017-18". BMVM reserves the right of any addendum to this entire selection process or toextend the deadline for the submission of applications. However, no request from the applicant,shall be binding on BMVM for the same. BMVM will notify the changes if required in RFPthrough its website.

•TABLE A: - CRITERIA FOR TECHNICAL EVALUATION.

Annexure A

Marks

300 IMarkslof

2

30% Documentat page No

--~.~---~~~---------------------------------~----'_------~~----~------~A "adners (FCA) 150

No FCA Partner 0

Firms Manpower

1 FCA Partner/Proprietor 502 FCA Partners 1003 or more FCA Partners 150

B Partners (ACA) 75No ACA Partner 0I ;\ (' A Partner/Proprietor 35. ~.~.-~---~.--~-:--:=--,'--------------------------t------t-=-=----'--'---'_-----+---------1:2 or more ACA Partners 75

C Paid Staffs (Name, Membership No .and 75Contact No. to be provided as proof)

No FCA as Paid Employee 01535

0102040

30% 300

Not Eligible75200300

20% 200

Not Eligible50125200

20% 200Not Eligible

100200

IFCA as Pajd Employee ~--~---------------+------r---~---+------~----.--2 or More FCA's as Paid Employeer----~--------------~~~------------_+------~~~--_+----~----------ACANo ;\C A Paid LIpemployee-.-~.~.~~--~.---------,:___:__--,,--c..::..c__;:__:_-------------------t------t---:--:~---t------+---------1IACA2 ACA3 or more ACAExp~rienct:l •.()f SimiUa;J;'assignmehts(Societiesunder GOI/GOB)

r-.--~~~~~~~~-----------------------+------~~~~~ +- ~NoS iI1lilar Project:_s------------------------+-----+:..:..:::..:....:::::~=+_----_+_------___iII :2 Assiunment13 -.5 Ass i}2,nmen t...--.-~---~~~~----------------------------r_----,_--~~~r_----~------~.5 or More AssignmentExperience - Number of Assignments Handled inRihar

3

No Similar Projectsr--~~~~----~--------------------------~-----+~~~~+------+---- __-~

I 1-2 Assignment----+~~)-~5~A~s~-s~ig~Jn~m~e~n~t---------------------------+------t-~~---+------~------~,_._-----t-::---:-:----'-'---~----------------------------+--~--_r--_=_:::_::_--_j__----_+--------li 15or More AssignmentI I~ --1 Turnover of the Firmt . 50 TO 100 Lakhs

MORE THAN 1Of) LACS------------------------~-------' ~ _J __

<50 Lakhs

Signature of Partner / Proprietor of the Firm

•Annexure B

Method of Evaluation of Financial Proposal

To maintain the quality of the assignment, management will prefer to allot one zone toone Chartered Accountant firm .. Financial proposal will be opened as per the followingsteps:-

1. The financial proposals of all the participating firms will be stacked on zoneViISl'.

2. The financial proposals will be opened in the serial of the zones.

3. After successful selection, the financial proposals of that particular participating firmwill be removed from all other zones.

In certain situations, the management may assign more than one zone to one CharteredAccountant firm c r the management may cancel the proposal. Some of the situations areillustrated below, though the list is not exhaustive:-

a. In case for a particular zone, during the elimination process, the financial proposalfor a particular zone comes down to one or zero (but originally there were more thanone proposals for that zone), the management may allow to include the financialproposals of other firms which has been removed earlier due to their selection inthe zone.

h. In case if any Zone gets only two proposals, then the two proposals will be open forthat zone for financial evaluation.

c. In case there is only a single proposal or no proposal for a particular zone, themanagemem may cancel the tender of that particular zone and may allow retendering.

•Covering Format for submissionwith Technical Proposal.

Form T-2Particulars/Details of the Firm

Annexure C

PARTICULARS Relevant Documentannexed at page No.

i J. ii)~l~{ilofthe Firm----------~----------------------_1------------------------1_--------------------~Name of the Firm

Supporting Documentsrequired to be submittedalong with this Form

Addresses of the Firm:

2. Head Office Phone No:Fax No:Mobile No. of Head Office 111-charge:

Date of establishment of the finn

~ ...r---~--~--~~~--~~--~----~-----------------------+--------------------~Date since when is office. exist in Bihar

!.~----~~~~~----------------~~--~----------------~~------------------~Branch Office 1.2.3 Phone No:(Pnrticular« of each branch to be given) Fax No:

Mobile of each Branch OfficeIn-charge:

Attach copy of PAN card

Mention the date of each branch officessince when existed at the existing place

..-.....-.----.-:::-:-~_=_==-=---:---~------t_--~----__=_:=__~--~----__+---------------------~I'" Finn Service Tax IGST Registration Attach copy of RegistrationNumber:

Firm Income Tax PAN No .

5 Finn's Registration no. with ICAI.

-.--..-.-.--.-------------- -:--:=__---t-;~_;_----__;::_--;;__----___;_----1r-------------------__l(, Empanelment Number with C & A G Attach proof of empanelment

2017-18 with C&AG.

Attach a copy of certificatedownloaded from ICAIWebsite showing the name&address of H.O., B.O. andpartners etc.

7 No. of Years of Firm Existence & Date of Constitution Certificate from theestablishment of Finn Institute

,.- ....__.__._.__.._-------------------'-------------------------.--'---------------------__j

_"

• :S rI. I

II

I

......-....-.------------,-::c-----:------:::-------r=-:-------,Supporting Documents Relevantrequired to be submitted Documentalong with this Form annexed at page

No.

PARTICLLARS

......-.-....---.-.-.,--.---:,--,---,--------+---------------1--:-------1Audit Experience of the Firm:

I _ _ _lurnov cr of the Firm in last three years.

-.-.---.-- ...------------ --_c-~--_:_+-------------·-·-·Attach a copy of Balance Sheet andP & L Account of the last three yearsof the firm and Copy of Service TaxReturn/GST .

-.-----..------------------+---------------+---------iI. Number of Assignments as

! ----SU;-tlltoryAuditor

I '. N,,,,,be, of Ass;gn'"cnts as! srarutorv auditor 01 SocietiesI

Copy of the Offer Letter eachassignment is to be attached & acovering summary details to be filled111 tabular form as indicated in theAnnexure C -1.

3 Experience of Aided Projects/Social Sector Project

Note - If required documents are not found in proposal form, proposal may be rejected.

Ii__L . J.__ __.J_ __j

• Annexure C-l

Whether the organization has been engaged in any statutory audit of Social/RuralSector/ Central Government/State PSU(s)/State Govemment DepartmentiSemi-Govt.Department /PSl] _If yes -provide the details in the following format (along with proof ofthe work allotment ':

S.L Name & Address ofthe Organization Copy of assignment letter Annexed atpage number.

A Social/Rural Sector( GOIl GOB)~.- -_..- .... " .. _._-

I2.,.)

456

B Central Govemment1-----, I----.~ .._-_ .._--i.,.)

456

C State Government DepartmentI---- .-------.---i--=- -.,_J

456

0 Semi-Govt. Department IPSU.1i-..,-)

456

E Societies under GOVGOB1--:f---

I :2r-~ -------_1

456 --

.".•Format for Financial Bid

:"arne ()r the Zone: - .

Districts Covered: - (*) , , ,

Annexure D

............,· , , , , ,

FY 2016-17· ~ , , ,

FY 2017-18 Total Remarks--~ ----~ .. ----------,----------,------_,------,-----

-1--- ----r---------r-~--~---~--~-

FY 2015-16

Statutoryof all

------t-----------+---------t--------+-----t--~.~--~~-I. Fees for the

Audit inclusiveexpenses

..~-..-....-.~-~--- ~---- -~--~-----t___---~lcc for consol idation ofreport at st~lte levelinclusive of all expenses(only for Patna Zone)

IScn ice ta~TcJS-Yas:q1111 icable rates ( 1 12 )

I oral Rupees

Total Rupees In words

.. --~--- '----.~---_-------- ---~- ----~-------------~.~.~~-- ...

Signature & Seal of Partner/ Proprietor of the firmNotc:-

1. *Indicates- applicable Zone under consideration for audit. The cost to be quoted keepingin mind the number of district/block offices that will be required to be audited.

Service Tax / GST amount will not be considered while calculating the lowest proposal.

lhe sen ice Tax / GST will be paid at the prevailing rate on the date of payment.3.