Empanelment for CA Firms for Statutory Audit of Commissionerate of Rural Development
Online Bids are invited from Chartered Accountant Firms registered in Gujarat for the work of Pre-audit of 33 District Rural Development Agencies (Including their subordinate offices) working under the Commissionerate of Rural Development office for a period of One Year from the date of the work order. The details of the tender are available at www.nprocure.com. A copy of tender is also available at https://ift.tt/31p47z2. Bids are to be submitted online at www.nprocure.com and physical submission of technical bid is compulsory at the office of Commissionerate of Rural Development before 18:00 hours of 15-12-2021 by registered post.
Tender for Pre-Audit work
The appointment for the pre-audit assignment will be made for a period of one year from the December 2021 as per below mentioned details.
Scope of Work
1. Various schemes of Rural Development of Central and State Governments are being carried out through the District Rural Development Agencies (DRDA) and District Watershed Management Unit. There are 33 DRDAs and 33 DWDU. (Likely to 33 Districts and 251 Talukas). All 33 districts divided in to five (5) Zones as per Annexure-IV. Normally the fund of CSS (Centrally Sponsored Scheme) is received through PFMS by Commissioner of Rural Development (CRD) and credited to SNA (Single nodal account). While the State scheme fund is received by Commissioner of Rural Development by drawing bills from the Treasury office, Gandhinagar and then routed to respective DRDAs electronically and through RTGS.
2. In order to ensure proper utilization of funds and for better control a uniform and efficient system of pre-audit by chartered accountant firm was introduced in DRDAs since 2017.
3. The C.A. firm engaged for pre-audit (pre-auditor) will ensure that all the expenditure excluding pay & allowances, telephone bill, electricity bill (these bills will be audited after payment) is transacted only after the process of pre-audit. Accounts officer of respective DRDA will ensure that said aspect.
4. The pre-auditor shall ensure that all the payment bills of pay allowance, telephone bill, electricity bill should be post audited. Orders are made, bills are cleared and cheques are issued and FTOs are generated only after the pre-auditor certifies that the payment is in accordance with the scheme guidelines of Central/State Govt., instructions, G.Rs., Circulars, orders of Rural Development Department or the Commissionerate. Wherever the powers are delegated to Governing Body or Chairman of DRDA, the pre-auditor shall ensure that the payment is in accordance with these orders.
5. The pre-auditor shall also ensure that the resolution of Governing Body of DRDA, the decision of the chairman/ Director DRDA having financial implications do not violate or contravene any of the instructions of Central/ State Govt. or Commissionerate of Rural Development. If the pre-auditor comes across any such resolution/decision which is in violation of a rule or guideline etc., the same shall be immediately brought to the notice of the CRD.
6. The pre-auditor should be well conversant with all the schemes/ guidelines/G.R.s/ circulars, standing instructions, orders issued from time to time by Central /State Government as well as Commissioner, RDD.
7. The nature of work of pre-auditor and the checks applied, while pre-auditing any expenditure voucher or bills will be similar to that of District Treasury officer/ Pay & Accounts Officer, while passing any bills/vouchers of expenditure from other offices.
8. Each District will be treated as a unit and District will not be divided between two or more C.A. firms for this assignment.
9. The pre-auditor shall place at least one qualified CA as audit team leader (being an authorized representative of the firm) along with team members having qualification of M. Com (with advance account and auditing), or B Com (with minimum 55% of marks with accounts and auditing as a main subject) with minimum experience of one year of audit and with working knowledge of computer. The CA firm will depute other personnel (Technical or non-technical) considering the volume and nature of work. The Audit team leader will coordinate and organize the activities of pre-audit at each district and block level. further, Authorized chartered accountant will sign with rubber stamp of the firm on each bill as a mark of pre-audit done.
10. The audit team shall visit DRDA office and Block office (IRD branch) on a regular basis throughout the year in such a manner that each office is covered at least twice a week depending upon the requirement of the district including the block level activities. Records of the particular office cannot be taken away outside the office for pre-audit work by the pre-auditor.
11. No bill or voucher should remain pending for more than three days. The pre-auditor shall devise a system of pre-audit and deployment of manpower including their rotation within the district and its blocks in such a manner that the bills are cleared not later than three days after their presentation.
12. Objections, if any, shall be raised at single point right in the beginning. The bills will be passed only after compliance of all the points raised by the pre-auditor. However, raising fresh queries on the same bill in its subsequent presentation shall be avoided. The preauditor should present a summary of objections raised at the district and block level to the Director, DRDA regularly on a monthly basis.
13. It will be the responsibility of the pre-auditor to carry out fast, prompt, accurate and correct pre-audit.
14. The pre-auditor will submit the audit report in the prescribed format and also will make a power point presentation on quarterly basis before Chairman & DDO of the respective district office mentioning the findings and the work done by them during the particular quarter. The audit report and presentation should mention the no. of bills checked along with individual and total amount of bills, the number of bills and amount of bills in which irregularities are found, details thereof, the person responsible for that, time taken in checking the Bills etc. The audit report and the presentation will be duly submitted along with the bill submitted by C.A. Firm at the end of each quarter. Bill will be paid after completion of presentation and submission of relevant certificates and documents. Further, copy of audit report, presentation, relevant certificates and documents should also be sent to the CRD office, Gandhinagar for each quarter.
15. The pre-audit should be carried out independently without any influence/pressure from any of the DRDAs or other offices. It may be clearly noted that for the purpose of preaudit, the auditors will be appointed directly by C R D office, Gandhinagar and shall be accordingly accountable to CRD office, Gandhinagar. The pre-audit work should be carried out in an objective, impartial and fair manner.
16. The appointment of pre-auditor will be made from the date of awarding the contract and the work of pre-audit will start from the date mentioned in the letter of awarding the contract. If required, pre-auditor has to do post audit as per instructions given by CRD office.
17. The pre-auditor shall raise their bills for fees on quarterly basis at CRD office, Gandhinagar along with pre-audit report, presentation and other necessary enclosures and on getting the approval of the same, necessary intimation of approval and payment will be communicated to the concerned DRDA office.
Terms and Conditions
A. General Conditions
A-1 Bid Procedure
1. The evaluation of the proposals will be made as per the pre decided minimum eligibility criteria as mentioned in the clause A-2 of this Annexure, documents submitted as per Annexure – V and online fees quoted as per format mentioned in Annexure-IV.
2. Any undue influence of any type may disqualify the bidder and the bid will be outright rejected.
3. The C.A. firm will submit the proposal for one or more districts of particular zone mentioning the fees for the district applied under the particular zone. CA firm will be selected on the basis of technical as well as on the basis of financial evaluation. The Commissioner Rural Development will allot maximum six districts falling under maximum two zones to the qualified CA firm.
In case if same CA firm qualifies for more than six districts, work of the remaining districts of the particular zone/zones will be allotted to the L – 2 CA firm of respective district/districts at L – 1 prices. If L2 CA firm denies the allotment, L3 firm will be approached and offered for carrying out the assignment of respective district at L1 prices. This process will be followed on till the allotment of all districts.
CRD office may also change the criteria of allotment of maximum six districts within two zones and make more allotment of districts in more than two zones to L1 CA firm, if it is deemed appropriate and in the interest of organization.
In all such cases, CRD office will also consider the manpower force of the CA firm and other relevant factors while making decision in this regard. The decision of the Commissioner regarding distribution and allotment of work will be final and binding on all the CA firms.
4. Information regarding “TECHNICAL BID FOR DRDA PRE-AUDIT” shall be filled online on the n-procure portal as well as hard copy of the same shall be sent in a cover marked as above and shall contain the details as per format mentioned as Annexure-III and attachment of all the documents mentioned in Annexure V. The Hard copy of technical proposal along with necessary documents must be submitted by RPAD/Speed Post/courier only and same must reach this office on or before Dt. 15/12/2021 upto 18.00 Hr. Proposal received after said date and time will not be considered. Schedule of E tendering and submission of Physical documents is mentioned at Annexure-IX.
Firm will mention the amount of fees chargeable on yearly basis (including all charges, but without GST) on line in the format online on the n-procure portal only. No physical quotations are to be submitted. Such physical submission will not be considered in any manner
5. The technical bid will be opened first and will be evaluated by a committee of officers mentioned in annexure-VII. The financial bid will be opened by the committee mentioned in annexure-VII only in respect of those firms who possess minimum eligibility criteria as per Technical Bid evaluation.
6. The documents as per annexure- V are to be attached with the physical copy of technical bid for scrutiny of the proposal. Proposals without necessary documents will be rejected.
Each bidder will be required to submit Demand Draft of Rs. 2000/- as processing fees (for each district applied) in the name of “Accounts Officer, Commissionerate of rural Development Gandhinagar” along with the hard copy of the technical bid. The processing fees are non-refundable. Proposals without submission of DD of processing fees shall not be considered and no representation in this regard shall be considered.
9. The whole process of tendering can be cancelled without giving any prior notice or intimation by Commissioner & Secretary of Rural Development.
10. The Validity of the bid will be of six months.
11. Refer the annexure-VIII for the details of 33 districts and number of blocks thereunder.
A-2 Eligibility Conditions
The C.A. Firm must at least possess the minimum eligibility criteria mentioned below. Further, CA firm having eligibility criteria higher than the minimum eligibility criteria mentioned below may also apply for this bid.
1. The pre-auditor who is executing statutory audit or Accounting works of a particular district will not be qualified for the pre-audit of that particular district.
2. For this assignment, only those C.A. firms will be considered eligible which have their registered office in Gujarat, and if such registered office is not in Gujarat, there must be at least two full time Branch offices working in Gujarat for last 3 Years as evidenced by firm card or any other valid Document issued by Institute of Chartered Accountants of India.
3. Further, the CA firm must have at least 2 (Two) Chartered Accountants either as proprietor/ partners and/ or as paid Chartered Accountants as on Dt.31/3/2021 or before the date of advertisement as duly recorded in the records of the ICAI.
4. The CA firm must have a gross receipt of Audit and attestation fees of more than Rs.7.00 (seven)lakh p.a. in any of the last three years as on 31/03/2021.
5. The C.A. Firms should have at least 3 years’ experience from its date of establishment/registration.
6. The C.A. Firms should have at least 10 working audit staff. Articled and Audit clerks will not be considered as audit staff.
7. The C.A. firm shall give undertaking that they have not been debarred or penalized for any of the Government assignments.
8. Every bidder must send a DD of processing fee for Rs. 2000/- (for each District applied) along with physical copy of technical bid, as part of submission of proposal.
9. The C.A. Firms who were relieved earlier from the pre-Audit works due to non-maintaining the pre-Audit standards are not eligible to compete the bid.
10. The C.A. Firms left /disqualified /removed in the previous year/period, are not eligible to bid for the current proposal.
11. As part of Technical Bid, the bidder firm shall submit all necessary documents. Technical bid will be opened scrutinized and will be signed by committee of officers empowered by the CRD.
12. The CA firm shall give declaration that no FIR has been lodged against their firm or any partner of their firm or any of its employee in connection with professional work assigned by Government and non-Government organizations/entities. No legal action has been taken by any Government Authority/Government entity for negligence in carrying out audit or misconduct while on audit.
13. Those CA firms which are continuously working as pre-auditor of any of DRDA offices for last 5 years will not be considered eligible for assignment of work as per the provisions of Finance department Circular No. JNV-1481-1701-KH dated 15.7.1981.
14. Bidder must be having registered head office or branch office within the respective zone/zones for the district/districts applied under particular zone/zones. same should be duly evidenced by the latest Firm card or any other document (before the date of advertisement of this bid) duly issued by the Institute of Chartered Accountants of India.
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