The Embassy of Sweden in Ukraine

Date: 20 November 2017

Reference number: Contribution ID 10416

invites tenders regarding the organizational and financial audit of the National Public Broadcasting Company of Ukraine

You are hereby invited to submit tenders regarding the organizational and financial audit of the National Public Broadcasting Company of Ukraine in accordance with this tender documentation. We look forward to receiving your tender.

Olga Sedova Programme Officer, Reform Cooperation Section Embassy of Sweden in Ukraine

Appendixes Appendix 1.1 Contact information Appendix 1.2 Key ratios Appendix 2 Terms of Reference (ToR) Appendix 3 Draft contract Appendix 3.1 Sida’s General Terms and Conditions for Consulting Services, 2015 Appendix 4 Declaration Appendix 5 Sida’s Language Level Definition Sida 2 (25)

Table of Contents Sida 3 (25)

Administrative conditions

Contracting authority Embassy of Sweden in Ukraine

Postal address Embassy of Sweden in Ukraine Ivana Franka Street 34/33, 3rd Floor 01901 Kyiv, Ukraine

Contact person Olga Sedova Telephone: +38 (044) 494 4270 Mobile: +38 (067) 472 6476 E-mail: [email protected]

Last date to tender 2017-12-22

Address and marking The tender must be sent by e-mail to [email protected]. The subject line of the e-mail must be clearly marked as indicated below: TENDER- do not open until 2017-12- 22 Contribution ID 10416

Procurement procedure: Open

CPV Code Auditing services, CPV 79212000 The tender shall be valid until Term of Contract The goal is to have the contract enter into force no later than 2018-01-01 and that the contract shall continue in force until 2018-06-30 Contracts will be signed with one tenderer. The Contract’s estimated value: SEK 4 500 000 Sida 4 (25) Procurement regulations

2.1 Questions and answers regarding the contract documents

During the procurement process, the contracting authority (the Embassy of Sweden in Ukraine) is not permitted to discuss documentation, tenders, evaluation or other such matters with tenderers in a manner which favours or disfavours one or more tenderers. Questions regarding contract documents must be directed to the Embassy of Sweden in Ukraine via e- mail (see e-mail address above) no later than 05 December 2017. A compilation of relevant questions and answers will be published on the Embassy’s website http://www.swedenabroad.com/en- GB/Embassies/Kyiv/ under the heading “Development Cooperation/ Updates”. Each tenderer must ensure that it reads the answer to the questions, together with any other information, which may be published on the above mentioned website during the period of the tender. Each tenderer must ensure that it reads the answer to the questions, together with any other information, which may be published on the above mentioned website during the period of the tender.

2.2 Obligatory requirements

The contract documents with the Appendixes contains a number of compulsory requirements, which are so designated by the word must and are underlined. In order for a tender to be examined, evaluated and adopted these must requirements have to be satisfied.

2.3 Evaluation of the tenders submitted

The proposals will be assessed according to the following procedure.

Initially, a verification will be made of the administrative must requirements (see sections 3, 4 and 5). Tenders that fulfil all must-requirements will proceed to evaluation, whereas tenders that do not fulfil the must- requirements will be rejected.

The remaining tenders will be evaluated according to the evaluation criteria stated in sections 6 (see Terms of reference for the organizational and financial audit of the National Public Broadcasting Company of Ukraine), 7 and 8, where also the evaluation criteria are set out and the evaluation method is described.

The short-listed tenderer(s) will be additionally examined to determine whether it meets the qualification requirements for tenderers outlined in section 4.

2.4 Correction of errors and clarifications and supplementation of tenders

Responses by tenderers to requests by the Embassy of Sweden in Ukraine for corrections of errors, clarifications or supplementation of Sida 5 (25) tenders must be submitted in writing via e-mail to the contact person indicated above.

2.5 Notice of award

All tenderers will be notified by e-mail of the winning tender as soon as possible after a decision has been made to award the contract.

A notice of award does not mean that a binding contract has been entered into between the Embassy of Sweden in Ukraine and the winning tenderer. A contract is not legally binding until it has been signed by both parties.

General Tendering Conditions

1. This procurement is governed by the provisions of the Public Procurement Act (2016:1145) (LOU). 2. Tenders must be prepared based on the conditions indicated, and satisfy the listed requirements. 3. Tenders must be in writing and signed by the tenderer. 4. Tenders must contain information about the tenderer pursuant to Appendix 1.1 Contact information, which is appended hereto. 5. The tender and all documentation appended must be drawn up in English and contain the information and documents indicated in this tender documentation. If the tenderer submits some original documents (e.g. tax declaration) in another language than English the tenderer must, upon request, provide a translation of the original declaration in English. 6. The tender must be submitted via mail in a sealed envelope addressed to the Embassy of Sweden in Ukraine and must be clearly marked with the name of the company and the Embassy’s case number (see above). Certificates from the Swedish Companies Registration Office and/or Tax Authority, or their equivalents can be submitted in digital form. 7. The formation of consortiums is allowed. In such cases the tenderer must submit either:

a tender signed by all partners of the consortium and a draft of a consortium agreement providing for joint and several liability with reference to the contract including the nomination of the lead firm of the consortium,

a tender signed by the lead firm and a copy of a consortium, signed by all participating parties, providing for joint and several liability with Sida 6 (25) reference to the contract including the nomination of the lead firm of the consortium. 8. The scope of the project can include producing a draft of the terms of reference or project description, the implementation of a pilot study for the submission of tenders for a later implementation phase. This means that tenderers who participate in this procurement will not be permitted to participate in the subsequent procurement phase of the implementation. 9. The Embassy reserves the right to accept parts of the tender: a) The tenderer might choose to apply only for the financial audit of the National Public Broadcasting company of Ukraine (see Terms of reference, page 19 for more details). This should be clearly indicated in the title of the Tender Proposal; b) The tenderer might also opt to apply only for the organisational audit of the National Public Broadcasting Company of Ukraine, covering governance, process management and human resources analysis (see Terms of reference, pages 13-19 for more details). This should be clearly indicated in the title of the Tender Proposal. 10. Tenderers may submit tenders for parts of the project. 11. Tenderers may suggest alternative solutions or designs, provided that these satisfy the set requirements. Alternative solutions must be described separately, with an accounting of their cost. 12. Tenderers, in their tender, must confirm their acceptance of the annexed draft contract, including the General Terms and Conditions. Requirements regarding the tenderer (qualification)

4.1 Information about ESPD

European Single Procurement Document (ESPD) is a self-declaration of the businesses' financial status, abilities and suitability for a public procurement procedure. It is available in all EU languages and used as a preliminary evidence of fulfilment of the conditions required in public procurement procedures across the EU. Thanks to the ESPD, the tenderers no longer have to provide full documentary evidence and different forms previously used in the EU procurement, which means a significant simplification of access to cross-border tendering opportunities.

The European Commission provides a free web service for the buyers, bidders and other parties interested in filling in the ESPD electronically. The online form can be filled in, printed and then sent to the buyer together with the rest of the bid. If the procedure is run electronically, the ESPD can be exported, stored and submitted electronically. The ESPD provided in a previous public procurement procedure can be reused as long as the information remains correct. Bidders may be excluded from the procedure or be subject to prosecution if the information in the ESPD is seriously misrepresented, withheld or cannot be complemented with supporting documents. Sida 7 (25) For more information about the ESPD, see http://ec.europa.eu/growth/single-market/public-procurement/e- procurement/espd/.

4.2 Tenderers' self-declaration

The tenderer shall either prove fulfilment of all the requirements by completing section 4 in this document or by filling in, or reuse previously completed ESPD document, on European Commission's website. If the supplier chooses to use the ESPD-document on the European Commission website, it shall be downloaded and submitted with the tender as an XML or pdf file.

Note however that, the tenderer is still obliged to check that all the requirements regarding exclusion and qualification of tenderers in section 4 has been answered in the attached ESPD document. If this is not the case, the remaining requirements shall be answered in this document.

4.3 Self-declaration of subcontractors on which the tenderer relies and members of consortium

If the tenderer relies on the capacity of other suppliers according to the Swedish Public Procurement Act (LOU) chapter 14.6, the tenderer's declaration shall be accompanied by a special declaration concerning the exclusion grounds as mentioned in para 4.1 for each of the companies whose capacity is relied upon.

The subcontractor, on whose capacity the tenderer relies shall fill in the self-declaration on the EU commission's website https://ec.europa.eu/tools/espd/filter?lang=sv . The declaration shall be submitted with the tender either as an xml or pdf file.

If the tenderer submit a tender in formation of consortium, the tenderer's declaration shall be accompanied by a special declaration concerning the exclusion grounds as mentioned in para 4.1 for each member of the consortium.

4.4 Supplementary documentation

The definition of an economic operator in this procurement is a tenderer, subcontractor on whose capacity the tenderer intends to rely or a member of a consortium.

The economic operator must, upon request, submit evidence/data that certifies that the economic operator itself or any person who is a member of its administrative, management or supervisory body or has powers of representation, decision or control therein has not been convicted of any Sida 8 (25) of the crimes stated in para 4.5 “A: Grounds relating to criminal convictions” in the Invitation to Tender. Also, the economic operator must upon request submit evidence/data that certifies that the exclusion grounds stated in para 4.5 “B: Grounds relating to the payment of taxes or social security contributions” and “C: Grounds relating to insolvency, conflicts of interest or professional misconduct” do not apply to the economic operator.

The economic operator may submit the evidence/data in form of either official document(s) issued by a competent judicial or administrative authority in the country where the economic operator is established or, where the country in question does not issue such documents or certificates, or where these do not cover all the cases specified in paragraphs 4.5, they may be replaced by a declaration on oath or, in countries where there is no provision for declarations on oath, by a solemn declaration made by the person concerned before a competent judicial or administrative authority, a notary or a competent professional or trade body, in the country where the economic operator is established. For an example of such a declaration, see Appendix 4 –Declaration.

The economic operator is advised to obtain the evidence/data above since the evidence/data must be submitted upon request without undue delay.

If the economic operator submits evidence/data in another language than English the economic operator must, upon request, provide a translation of the original declaration in English. A tenderer is not required to submit supplementary documentation, if the Embassy already has access to the material or has the opportunity to access the information through electronic means without any cost.

If the economic operator cannot submit evidence/data or declaration of truth, an explanation must be submitted instead. If the contracting authority deems the explanation unsatisfactory, then the economic operator may be excluded from the procurement.

4.5 Exclusion grounds

A: GROUNDS RELATING TO CRIMINAL CONVICTIONS

Article 57(1) of Directive 2014/24/EU sets out the following reasons for exclusion

Participation in a criminal organisation Has the economic operator itself or any person who is a member of its administrative, management or supervisory body or has powers of representation, decision or control therein been the subject of a conviction by final judgment for participation in a criminal organisation, by a conviction rendered at the most five years ago or in which an exclusion period set out directly in the conviction continues to be applicable? As defined in Article 2 of Council Framework Decision 2008/841/JHA of 24 October 2008 on the fight against organised crime (OJ L 300, 11.11.2008, p. 42). Sida 9 (25) Only if your answer is not "No (Fulfilled)" the tenderer shall complete the comment field with the following information: a) Date for conviction b) Reason c) Who has been convicted? d) Length of the period of exclusion e) Have you taken measures to demonstrate your reliability ("Self- Cleaning") (Yes/No)? If "Yes" Please describe them f) Is this information available electronically? If "Yes" provide URL, Reference/Code and Issuer

Answer:

YES NO

Corruption Has the economic operator itself or any person who is a member of its administrative, management or supervisory body or has powers of representation, decision or control therein been the subject of a conviction by final judgment for corruption, by a conviction rendered at the most five years ago or in which an exclusion period set out directly in the conviction continues to be applicable? As defined in Article 3 of the Convention on the fight against corruption involving officials of the European Communities or officials of Member States of the European Union, OJ C 195, 25.6.1997, p. 1, and in Article 2(1) of Council Framework Decision 2003/568/JHA of 22 July 2003 on combating corruption in the private sector (OJ L 192, 31.7.2003, p. 54). This exclusion ground also includes corruption as defined in the national law of the contracting authority (contracting entity) or the economic operator.

Only if your answer is not "No (Fulfilled)" the tenderer shall complete the comment field with the following information: a) Date for conviction b) Reason c) Who has been convicted? d) Length of the period of exclusion e) Have you taken measures to demonstrate your reliability ("Self- Cleaning") (Yes/No)? If "Yes" Please describe them f) Is this information available electronically? If "Yes" provide URL, Reference/Code and Issuer

Answer:

YES NO

Fraud Has the economic operator itself or any person who is a member of its administrative, management or supervisory body or has powers of representation, decision or control therein been the subject of a conviction by final judgment for fraud, by a conviction rendered at the most five years ago or in which an exclusion period set out directly in the conviction continues to be applicable? Within the meaning of Article 1 of the Sida 10 (25) Convention on the protection of the European Communities' financial interests (OJ C 316, 27.11.1995, p. 48).

Answer:

YES NO

Terrorist offences or offences linked to terrorist activities

Has the economic operator itself or any person who is a member of its administrative, management or supervisory body or has powers of representation, decision or control therein been the subject of a conviction by final judgment for terrorist offences or offences linked to terrorist activities, by a conviction rendered at the most five years ago or in which an exclusion period set out directly in the conviction continues to be applicable? As defined in Articles 1 and 3 of Council Framework Decision of 13 June 2002 on combating terrorism (OJ L 164, 22.6.2002, p. 3). This exclusion ground also includes inciting or aiding or abetting or attempting to commit an offence, as referred to in Article 4 of that Framework Decision. Only if your answer is not "No (Fulfilled)" the tenderer shall complete the comment field with the following information: a) Date for conviction b) Reason c) Who has been convicted? d) Length of the period of exclusion e) Have you taken measures to demonstrate your reliability ("Self- Cleaning") (Yes/No)? If "Yes" Please describe them f) Is this information available electronically? If "Yes" provide URL, Reference/Code and Issuer

Answer:

YES NO

Money laundering or terrorist financing Has the economic operator itself or any person who is a member of its administrative, management or supervisory body or has powers of representation, decision or control therein been the subject of a conviction by final judgment for money laundering or terrorist financing, by a conviction rendered at the most five years ago or in which an exclusion Sida 11 (25) period set out directly in the conviction continues to be applicable? As defined in Article 1 of Directive 2005/60/EC of the European Parliament and of the Council of 26 October 2005 on the prevention of the use of the financial system for the purpose of money laundering and terrorist financing (OJ L 309, 25.11.2005, p. 15).

Answer:

YES NO

Child labour and other forms of trafficking in human beings Has the economic operator itself or any person who is a member of its administrative, management or supervisory body or has powers of representation, decision or control therein been the subject of a conviction by final judgment for child labour and other forms of trafficking in human beings, by a conviction rendered at the most five years ago or in which an exclusion period set out directly in the conviction continues to be applicable? As defined in Article 2 of Directive 2011/36/EU of the European Parliament and of the Council of 5 April 2011 on preventing and combating trafficking in human beings and protecting its victims, and replacing Council Framework Decision 2002/629/JHA (OJ L 101, 15.4.2011, p. 1).

Answer:

YES NO

B: GROUNDS RELATING TO THE PAYMENT OF TAXES OR SOCIAL SECURITY CONTRIBUTIONS Sida 12 (25) Article 57(2) of Directive 2014/24/EU sets out the following reasons for exclusion

Payment of taxes Has the economic operator breached its obligations relating to the payment of taxes, both in the country in which it is established and in Member State of the contracting authority or contracting entity if other than the country of establishment?

Only if your answer is not "No (Fulfilled)" the tenderer shall complete the comment field with the following information: a) Country or Member State concerned b) Amount concerned and currency c) Has this breach of obligations been established by means other than a judicial or administrative decision? (Yes/No). If "Yes" Om "Ja", Please describe which means were used d) Has the economic operator fulfilled its obligations by paying or entering into a binding arrangement with a view to paying the taxes or social security contributions due, including, where applicable, any interest accrued or fines?(Yes/No)). If "Yes", Please describe them e) Is this information available electronically? If "Yes" provide URL, Reference/Code and Issuer

Answer:

YES NO

Payment of social security Has the economic operator breached its obligations relating to the payment social security contributions, both in the country in which it is established and in Member State of the contracting authority or contracting entity if other than the country of establishment?

Answer:

YES NO Sida 13 (25) C: GROUNDS RELATING TO INSOLVENCY, CONFLICTS OF INTERESTS OR PROFESSIONAL MISCONDUCT

Article 57(4) of Directive 2014/24/EU sets out the following reasons for exclusion

Breaching of obligations in the field of environmental law Has the economic operator, to its knowledge, breached its obligations in the field of environmental law? As referred to for the purposes of this procurement in national law, in the relevant notice or the procurement documents or in Article 18(2) of Directive 2014/24/EU.

Only if your answer is not "No (Fulfilled)" the tenderer shall complete the comment field with the following information: a) Please describe them b) Have you taken measures to demonstrate your reliability ("Self- Cleaning")? If "Yes", Please describe them

Answer:

YES NO

Breaching of obligations in the field of social law Has the economic operator, to its knowledge, breached its obligations in the field of social law? As referred to for the purposes of this procurement in national law, in the relevant notice or the procurement documents or in Article 18(2) of Directive 2014/24/EU.

5.7.3.3 Breaching of obligations in the fields of labour law

Has the economic operator, to its knowledge, breached its obligations in the field of labour law? As referred to for the purposes of this procurement in national law, in the relevant notice or the procurement documents or in Article 18(2) of Directive 2014/24/EU. Only if your answer is not "No (Fulfilled)" the tenderer shall complete the comment field with the following information: a) Please describe them b) Have you taken measures to demonstrate your reliability ("Self- Cleaning")? If "Yes", Please describe them

Answer:

YES NO

Bankruptcy Is the economic operator bankrupt? This information needs not be given if exclusion of economic operators in this case has been made mandatory Sida 14 (25) under the applicable national law without any possibility of derogation where the economic operator is nevertheless able to perform the contract.

Only if your answer is not "No (Fulfilled)" the tenderer shall complete the comment field with the following information: a) Please describe them b) Indicate reasons for being able nevertheless to perform the contract c) Is this information available electronically? If "Yes" provide URL, Reference/Code and Issuer

Answer:

YES NO

Insolvency Is the economic operator the subject of insolvency or winding-up? This information needs not be given if exclusion of economic operators in this case has been made mandatory under the applicable national law without any possibility of derogation where the economic operator is nevertheless able to perform the contract.

Answer:

YES NO

Arrangement with creditors Is the economic operator in arrangement with creditors? This information needs not be given if exclusion of economic operators in this case has been made mandatory under the applicable national law without any possibility of derogation where the economic operator is nevertheless able to perform the contract.

Answer:

YES NO

Analogous situation like bankruptcy under national law Is the economic operator in in any analogous situation like bankruptcy Sida 15 (25) arising from a similar procedure under national laws and regulations? This information needs not be given if exclusion of economic operators in this case has been made mandatory under the applicable national law without any possibility of derogation where the economic operator is nevertheless able to perform the contract.

Answer:

YES NO

Assets being administered by liquidator Are the assets of the economic operator being administered by a liquidator or by the court? This information needs not be given if exclusion of economic operators in this case has been made mandatory under the applicable national law without any possibility of derogation where the economic operator is nevertheless able to perform the contract.

Answer:

YES NO

Business activities are suspended Are the business activities of the economic operator suspended? This information needs not be given if exclusion of economic operators in this case has been made mandatory under the applicable national law without any possibility of derogation where the economic operator is nevertheless able to perform the contract.

Answer:

YES NO Sida 16 (25) Agreements with other economic operators aimed at distorting competition Has the economic operator entered into agreements with other economic operators aimed at distorting competition?

Answer:

YES NO

Guilty of grave professional misconduct Is the economic operator guilty of grave professional misconduct? Where applicable, see definitions in national law, the relevant notice or the procurement documents.

Answer:

YES NO

Conflict of interest due to its participation in the procurement procedure Is the economic operator aware of any conflict of interest, as indicated in national law, the relevant notice or the procurement documents due to its participation in the procurement procedure?

Only if your answer is not "No (Fulfilled)" the tenderer shall complete the comment field with the following information: a) Please describe them

Answer:

YES NO

Direct or indirect involvement in the preparation of this procurement procedure Has the economic operator or an undertaking related to it advised the contracting authority or contracting entity or otherwise been involved in the preparation of the procurement procedure?

Only if your answer is not "No (Fulfilled)" the tenderer shall complete the comment field with the following information: a) Please describe them Sida 17 (25) Answer:

YES NO

Early termination, damages or other comparable sanctions Has the economic operator experienced that a prior public contract, a prior contract with a contracting entity or a prior concession contract was terminated early, or that damages or other comparable sanctions were imposed in connection with that prior contract?

Answer:

YES NO

Guilty of misinterpretation, withheld information, unable to provide required documents and obtained confidential information of this procedure Can the economic operator confirm that:

a) It has been guilty of serious misrepresentation in supplying the information required for the verification of the absence of grounds for exclusion or the fulfilment of the selection criteria, b) It has withheld such information, c) It has not been able, without delay, to submit the supporting documents required by a contracting authority or contracting entity, and d) It has undertaken to unduly influence the decision making process of the contracting authority or contracting entity, to obtain confidential information that may confer upon it undue advantages in the procurement procedure or to negligently provide misleading information that may have a material influence on decisions concerning exclusion, selection or award?

Answer:

YES NO

1. Financial Position

Tenderers must have a stable financial basis.

The tenderer’s most recently completed and adopted annual accounts must show key ratios in which liquidity is at least 1 and equity to solvency ratio is at least 15 %. The basis for calculation is the key ratios reported at the end of the last financial year completed.

Tenderers must submit the information described below: Sida 18 (25) In Appendix 1.2, confirm that the above-mentioned key ratio requirement is satisfied, and if this is not the case, submit the requested explanation, as well as showing that there were no objections to the last adopted annual accounts (not older than two years).

In cases where a tenderer fails to show a stable financial basis (e.g. low key ratios, or no key ratios at all, the tenderer must nevertheless be deemed to have satisfied these requirements if the tenderer in its tender includes an explanation that clearly establishes that the tenderer possesses an equivalent level of financial stability (e.g. a guaranty issued by the parent company).

Tenderers must, upon request, submit their most recently adopted (not older than two years) annual accounts.

If a tender is being submitted by a consortium, each party must submit the information or documentation requested.

2. Tenderer’s Technical and Professional Capacity

Tenderers must have documented resources, competence and experience to perform projects in the area(s) of expertise requested.

For the tenderers that choose to apply only for the organisational audit of the National Public Broadcasting Company of Ukraine, covering governance, process management and human resources analysis (see Terms of reference, pages 13-19 for more details), personnel responsible for the implementation of the service must comprise a combination of professionals with the following competences and experience:

• the tenderer (or a network of auditing firms, including outside Ukraine, but belonging to the network) must have experience of at least two audit assignments over the last three years of broadcast media management;

• at least three years’ work or audit experience of governance and risk management;

• at least three years’ work or audit experience of human resources management;

• at least three years’ work or audit experience in process management;

• language skills (English, Ukrainian) at the level of Full Professional Proficiency, as stipulated in Sida’s Language Level Definition (see Annex 5).

• Local expertise should comprise at least 25% of the team. For this part of the assignment local expertise can include experts in such areas as media law, Ukrainian public sphere and/or governmental relations expertise, Ukrainian labour and social law Sida 19 (25) expertise, Ukrainian corporate law expertise (particularly concerning, public entities in Ukraine).

For the tenderers that choose to apply only for the financial audit of the National Public Broadcasting Company of Ukraine (see Terms of reference, page 19 for more details), the tenderer must meet the following criteria:

• the tenderer must have at least 100 full-time employees involved in providing audit services;

• the tenderer (or a network of auditing firms, including outside Ukraine, but belonging to the network) must have experience of at least two audit assignments or other types of audit services in the sphere of broadcast media over the last three years;

• at least 5 employees of the company should be certified to provide qualified audit services on the territory of Ukraine;

• at least 15 employees should have at least one certification issues by IFAC members (ACCA, AICPA, ICAEW);

• annual revenues of the audit company over the last three years must be at least UAH 30 000 000 UAH per year (Ukrainian hryvnia);

• the tenderer should be included on the Register of auditing firms and auditors administered by the Audit Chamber of Ukraine http://www.apu.com.ua/reestr-auditorskikh-firm-ta- auditoriv;

• the tenderer must have a valid third-party liability insurance contract (reimbursing potential losses connected to professional activity of at least UAH 50 000 000 UAH (Ukrainian hryvnia). The insurance policy should be valid for the whole contract period of this assignment (until 30 June 2017).

• language skills of the personnel (English and Ukrainian) must be at the level of Full Professional Proficiency, as stipulated in Sida’s Language Level Definition (see Annex 5).

The tender must contain: Sida 20 (25) a) A confirmation that the requirements specified above (qualifications and competence of the persons proposed, as stated in para.7.4) are fulfilled, proven by CVs or equivalent; b) A brief description of the tenderer (facts about the company, competence and capacity, as well as the company’s market position);

c) The tenderer should also clearly map out the:

1) Implementation and method intended to be used, with a special description of how this will ensure that the goals are satisfied. (as stipulated in para.7.1);

2) Organisation of the assignment (as stipulated in para.7.2)

3) Detailed work- and time plan for the completion of the project, as well as a staffing plan that specifies the tasks assigned, and the time allocated for every member of the team (see para.7.3 below for more detail).

d) A confirmation that the required resources, i.e. personnel responsible for the implementation of the service (as stipulated in para 7.4) will be at the disposal of the tenderer when the project is to be implemented.

3. Quality assurance system

Tenderers must apply documented quality assurance routines that ensure that projects are done in a manner that will achieve and maintain the agreed upon scope and quality.

The tender must contain:

a) A confirmation that the stated requirements are full filled, b) A description of the routines to which the tender applies (scope and focus), especially in terms of: – policy and goals relating to quality – describing how the tenderer ensures that the implementation will ensure the agreed upon quality. – forms of cooperation with customers. – document management – deviation reporting, and corrective measures – qualification and competence profiles of personnel and continuing training. c) An example of a project of a similar nature and scope, in which quality routines were applied.

4. Sub-consultants

If a tenderer intends to place parts of the procurement contract with subcontractors, this must be reported. Information regarding the corporate ID numbers of all sub-consultants must also be included. Sida 21 (25) Tenderers who use subcontractors to perform projects, must describe in the tender how the tenderer can utilise the resources of the subcontractor that are needed to perform the possible contract.

This means that tenderers, upon request, must be able to submit CVs from subcontractors, as well as other relevant facts that prove that the requirements in this tender documentation can be satisfied. Tender price

Fees and costs

Fees and costs must be given in SEK, excluding VAT, but including any other taxes and fees.

The tender must indicate the total cost of the project, specified as fee/hour1 for personnel. Reimbursable costs must be listed separately. Other costs should be included in the fee.

If a tenderer only submits a tender for one part of the assignment (organisational or financial audit, see para.3.9 above), they should specify the cost for this part only.

The tender must indicate a ceiling amount for the total fee, and the total reimbursable costs.

Costs for travel are compensated according to what is stated in “Sida’s General Terms and Conditions for Consulting Services, 2015”. Terms of reference/Requirements specification

The terms of reference/requirements specification indicate fundamental and specific requirements for the performance of the project, as well as the goals for the project. Acknowledgement of requirements

The tender must contain an acknowledgement that the requirements for performing the project, as stated in the terms of reference, are fulfilled. Evaluation

Tenderers who fulfil the requirements set out in sections 3, 4, 5 and 6 will be evaluated as follows:

The tender(s) which is the economically most advantageous, subject to the evaluation criteria in section 7, will be accepted.

1 For projects performed in Sweden, regardless of time, or for projects performed outside Sweden and lasting no more than one week. Sida 22 (25) Implementation and Method

The tender, based on the requirements in the terms of reference, must describe the method intended to be used, with a special description of how this will ensure that the goals are satisfied.

In evaluation, the following criteria will be assessed:

- Whether an appropriate and workable strategy for performing the project and satisfying the goals has been proposed,

- Whether the tender shows an understanding of the project and the role and function of the tenderer.

- Whether there is an adequate division of labour between the home office and the work in the partner country, as well as a distribution between international and local consultants.

Organisation for the assignment

The tender must describe the organisation that will be used to perform the assignment.

In evaluation, the following criteria will be assessed:

- Whether the tasks that are needed in order to perform the project will be assigned to persons with adequate education, experience and knowledge.

- Whether the contractor will have as few different interfaces as possible, and whether the organisation has a clear division of responsibility for matters relating to the principal.

- Whether the organisation is clear, transparent and efficient enough to perform the project and reach the goals.

- Whether there is adequate staffing, both regarding resources, and skills and expertise, which contributes to the project reaching its goals.

- Whether the various members of the team have skills and resources that complement each other.

Work- and Time Plan

The tender must contain a proposed detailed work- and time plan for the completion of the project, as well as a staffing plan that specifies the tasks assigned, and the time allocated for every member of the team.

In evaluation, the following criteria will be assessed:

- that the work plan is appropriate in order to contribute to fulfil the goals, and that the time plan is realistic, Sida 23 (25) - that the project can be started as soon as possible after the signing of the contract, or alternatively, that the time it takes to come to the worksite or the time it takes to start the project will be as short as possible.

Qualifications and competence

The tender must contain information regarding the qualifications and competence of the persons proposed. This information will be evaluated based on the following preferences:

In addition to the must criteria, outlined in para. 4.7, personnel responsible for the implementation of the service can comprise a combination of professionals with the following competences and experience that would be a merit:

For the organisational audit only:

• work experience or audit assignments/other audit services provided to public broadcasting companies;

• work experience or audit assignments/other audit services provided to broadcast media in Eastern Europe, the Baltic states or the Balkans;

For the financial audit only:

• work or audit assignment experience in asset valuation/asset pricing;

• experience of assistance to clients with transition from domestic to IFRS standards.

Evaluation of tenders

Evaluation principles

Nr Evaluation criteria Max score 1 Implementation and method

1.1 Method for implementation 25 1.2 Organisation for the project 20 1.3 Suitability of work- and time plan 15

2 Qualifications and competence of the proposed Sida 24 (25) Nr Evaluation criteria Max score staff 2.1 Staff (professional experience, language, 40 experience of conditions in the country)

Total score 100

Method of evaluation

The number of points that can be awarded Poor2 0% under each of the technical evaluation criteria. For example, if a maximum of 20 Not entirely 40 % points can be awarded for a give criteria, satisfactory3 ”Good” will mean 0.8 x 20 = 16 points. 60 Satisfactory4 % (In the evaluation, the levels (in %) will have fixed values, which means that there will be Good5 80 % no intermediate values). Very Good6 100 %

Minimum technical score The technical part of the tender must achieve a minimum of 60 points as a condition for further evaluation

The results of the technical evaluation are used to price quality by allocating tenders a percentage surcharge on the price, where the surcharge is a function of how much lower the tender’s quality score is than the maximum quality score. This method yields a comparison value for every tender. The winning tender is the one with the lowest comparison value.

The following formula is used:

Comparison value = Tendered price x (1 + Percentage surcharge).

2 35 Not addressed or not sufficient Sufficient in some aspects but not as a whole 7 Sufficient but lacks substantial advantages or has uneven quality 8 Adequate and well suited to the purpose 9 Gives added value and shows high quality on the whole

4 5 6 Sida 25 (25) Percentage surcharge = [(maximum quality score – quality score assigned)/maximum quality score] x upward adjustment factor;

The upward adjustment factor reflects the effect the quality offered should have when added to the price in an evaluation. The higher the upward adjustment factor is, the greater the importance accorded to qualitative criteria in relation to the price.

The upward adjustment factor is set at 3 for this procurement.

Example:

The upward adjustment factor is set at 2.5.

Tender A: Price 480,000, quality score assigned 90 of 100.

Tender B: Price 400,000, quality score assigned 75 of 100.

Evaluation Tender A: Percentage surcharge = (100 – 90) / 100 x 2.5; Percentage increase = 0.25; Comparison value = 480 000 x (1 + 0.25); Comparison value = 600,000.

Evaluation Tender B: Percentage surcharge = (100 – 75) / 100 x 2.5; Percentage increase = 0.625; Comparison value = 400 000 x (1 + 0.625); Comparison value = 650,000.

The winning tender is A, since it has the lowest comparison value.