Tender Document
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1 Tender Notice No.TD/EMRS/2020-21/ 2 3 4 5 6 7 TENDER DOCUMENT 8 9 10 For 11 12 FOR SELECTION OF AN CHARTERED ACCOUNTANT FIRM TO ACT AS 13 INTERNAL AUDITOR 14 15 16 17 18 19 20 21 22 GUJARAT STATE TRIBAL EDUCATIONAL SOCIETY 23 3rd Floor, BirsaMundaBhavan, Sector 10-A, 24 Gandhinagar-382010, Gujarat 25 Phone: (079) 232-43748 ; Fax : (079) 43748 26 E-mail: [email protected] 27 28 29 YEAR 2020-21 30 31 Tender Fee: 1500/- (Rupees One Thousand Five Hundred only) 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 1 Applications are invited from C.A. Firm (Proprietorship/Partnership) having head office in Gujarat for Internal Audit of Gujarat State Tribal Education Society (Head office) & schools run by GSTES for the F.Y. 2020-21. The Interested firm can download the tender document from GSTES website http://eklavya-education.gujarat.gov.in To, Name of CA Firm & Address : Issue of Tender From __________ to __________ upto 16:00 hrs. Bid due Date & Time: ____________ upto 16:00 hrs. Bid Submission due Date & ____________ upto 16:00 hrs. Time: Bid Submission Address: Executive Director, Gujarat State Tribal Educational Society, Gandhinagar 3rd Floor, Birsa Munda Bhavan, Sector-10-A, Gandhinagar- 382010. 2 GUJARAT STATE TRIBAL EDUCATION SOCIETY (An Autonomous Society created by Tribal Development Department Government of Gujarat) 3rd Floor,Birsamunda Bhavan Sector 10-A Sachivalaya, Gandhinagar, Gujarat SUBJECT: TERMS OF REFERENCE AND PROCEDURE FOR SELECTION OF A CHARTERED ACCOUNTANT FIRM TO ACT AS INTERNAL AUDITOR 1. Introduction Gujarat State Tribal Educational Society (GSTES) was set up on 3rd January‟ 2000 as an autonomous society by Tribal Development Department, Government of Gujarat for establishing, maintaining, controlling and managing good quality schools for talented and meritorious ST students. The society is currently running three types of schools called Eklavya Model Residential School (EMRS), Girls Literacy Residential School (GLRS) and Model Schools (MS) across the state. Presently altogether 91 schools are being managed by the society out of which 35 are EMRS, 43 are GLRS and 12 are MS & 1 EMDBS. GSTES invites proposal from C& AG empanelled Chartered Accountant (CA) firms for financial years F.Y. 2020-21 for conducting internal audit. The detailed information of aforesaid work has been given in the Tender document. 2. Brief Description of the Assignment to be carried out: Terms of reference for the Internal Audit: The Internal audit shall commence immediately after intimation by GSTES. The internal auditor has to cover all issues relating to the internal audit Including the issues as specified below:- a. The Internal Auditor shall carry out the audit of 91 schools under GSTES at respective schools which includes of 35 are EMRS, 43 are GLRS and 12 are MS & 1 EMDBS for the F.Y 2020-21. b. The Audit of the Society is to be carried out at Gandhinagar hence audit of H.O is to be carried out at Gandhinagar while audit of the schools shall be carried out at respective schools. List of schools run by GSTES are given at Annexure -A of this document c. The checking and verification of the cash book and to ensure that the cash in hand is reconciled with cash book records. d. The checking and verification of all bank books and to ensure that the bank books are reconciled on monthly basis and necessary actions are taken for unmatched transactions. e. The checking and verification of payment transactions on test check basis to ensure that they are made as per the generally accepted accounting principles. f. The checking and verification of fees / incomes / receipts on test check basis and the review of the reconciliation of fees / income /receipts to ensure that no revenue leakage exists. g. Checking and verification of Government Grants (Central / State) received and utilized and their quarterly reconciliation. h. The scrutiny of all assets and liabilities accounts to ensure their correctness. i. The review of fixed assets register / records and their reconciliation with accounting records. j. The review of liability registers and their reconciliation with accounting records. k. To ensure that the required monthly / quarterly reports on various matters are submitted to HO properly and in due time. 3 l. Verification of Statutory compliances to all applicable Acts viz. Societies Act, EPF Act, Service Tax Act, Income-tax Act, Professional Tax Act, etc. Verification of TDS return (24 & 26Q) filed by the Society m. To ensure that the salary to staff is being paid as per their terms and condition and to ensure the Correctness of pay fixation. n. Carrying out the physical verification of fixed assets and inventories at least once in a financial year and their comparison with the accounting records and reporting of the variations, if any. o. Ensure that outstanding staff loans and advances are recovered as per the stipulated terms / as per government norms/GSTES Rules. p. Preparation of MIS Reports if any. 3. Other Terms Internal Audit: a) To ensure that the team deputed to carry out the internal audit should consist of at least one CA and two articles / audit clerks. b) The CA Partner / Employee shall visit the Gandhinagar Office at least once in a Month. 4. Sub-contracting will not be allowed: The appointed Auditor shall not assign the work on sub-contract basis to any other person or firm. Any action contrary to this clause shall be liable for termination of the agreement with minimum penalty @ 10% of the Fees decided upon in his case. The EMD shall also be forfeited. Duration of the Assignment:- Above assignments shall for one year i.e. F.Y. 2020-21 and on the basis of the satisfactory performance the work may be extended. 5. Eligibility Criteria: The Chartered Accountant firm must be : a) A practicing CA Firm must have its Head Office/Branch Office in Gujarat state. b) The CA Firm shall be in practice for a period of 10 years or more (as per ICAI Certification as on Dt.31/03/2021.) c) Empanelment with CAG With F.Y.2019-20 & F.Y. 2020-21 (Copy of Empanelment letter issued from C&CAG) d) The Firm (partnership firm / LLP of Chartered Accountant with minimum 3 partners of which at least 2 partners should be CA. e) Turnover of the firm above 30 lakh for FY 2019-20 4 f) Minimum No. of 5 audit assignments of Pre-Audit/Internal Audit/Statutory Audit of Government/PSUs entities except Bank Branch Audit having a turnover of not less than Rs. 1.00 Crore for the years which the audit has been done in the last 3 Financial years (F.Y. 17-18, 18-19, 19-20). g) The firm must have sufficient staff members having experience of Audit & Assurance. h) The firm or any partners of the firm should not have been black listed by any PSUs or Govt. Co. or any other organization in respect of any assignment or behavior. Those Firms / partners against whom the FIR/Complaint is lodged also need not apply. i) The Firm must submit copy of PAN (Permanent Account Number) j) The firm must have paid EMD of Rs. 9,000/- by DD in the name of “EXECUTIVE DIRECTOR, GUJARAT STATE TRIBAL DEVELOPMENT RESIDENTIAL EDUCATIONAL INSTITUTIONS SOCIETY (GSTDREIS)”, payable at Gandhinagar. k) The firm must have paid tender fees of Rs. 1500/- by DD in the name of “EXECUTIVE DIRECTOR, GUJARAT STATE TRIBAL DEVELOPMENT RESIDENTIAL EDUCATIONAL INSTITUTIONS SOCIETY (GSTDREIS)”payable at Gandhinagar. 6. Tender Procedure for Selection of the CA Firm : a) The Bidder firm is required to submit a Technical Proposal and a Financial Proposal separately. The validity of the proposals would be for 60 days. b) A brief description of the outreach of the firm in the Scheduled Areas of Gujarat and past experience of working with the Government and parasternal organizations. c) Any comments or suggestions on the ToR and work plan which the Firm proposes to execute the assignment, illustrated with bar charts of activities. d) A concept note defining the Firm‟s approach and methodology for the assignment along with the team composition for taking up the proposed assignment and details of actual services which will be provided by the Firm in view of the ToR. e) A note detailing the expectations from GSTES autonomous organizations in relation to the proposed assignment; f) The supporting documents for the information mentioned in ANNEXURE-I (Format for Technical Proposal) are to be attached with the Technical Bid for scrutiny of the proposal. g) The technical bid will be opened first and will be evaluated by a committee constituted in the office of the GSTES. h) It is not mandatory for The costs of preparing the proposal and negotiating for the contract, including a visit to site, are not reimbursable (ii) G STES to not accept the proposals received by it and it reserves the right to annul the selection process at any time prior to contract award, without thereby incurring any liability to the firm. i) The whole process of tendering can be cancelled without giving any prior notice or information by the Chairman of GSTES. j) Any undue influence of any type may disqualify the bidder and the bid will be outright rejected. k) Bids shall be submitted in two covers, the first cover shall be mar ked “TECHNICAL PROPOSAL FOR INTERNAL AUDIT „. The same shall contain details as per Annexure I. Proposals without necessary documents shall be rejected. The Financial bid should be in second cover marked “FINANCIAL PROPOSAL FOR INTERNAL AUDIT “.