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Office Of the Collector, District-Bastar,Jagdalpur(C.G.)

(zila panchayat) ---------------------

Expression of Interest (EOI) is invited from eligible Chartered Accountant Firms

for conducting Audit of following schemes implimented by the District Collector.

1- MGNREGS

2- IAY (NORMAL & FRA)

3- IAP

4- SBM (Swachha Bharat Mission)

5- BRGF (Devlopment Grant and Capacity Building)

6- Watershed Mission(IWMP,IWDP&DPAP)

7- DRDA Admin

8- CSR

The Selection of auditors will be as per detailed EOI and Terms of Reference (TOR)

which may be downloaded from the website zpbastar.cgpanchayat.gov.in. Short listing will be

done strictly based on the criteria listed therein. The agency has to provide supporting

documents for credentials claimed with the EOI. Firms are requested to submit technical and

financial proposal separately. The technical bid and financial bid envelope should be kept inside

the envelope in separate sealed envelope. The EOI should be delivered at the following address

by April 30 , 2015 till 5:00pm in a sealed envelope. The envelope should bear the name of the

assignment for which EOI is being submitted.

Address: collector

Chief Executive Officer District-Bastar

Zila Panchayat,Jagdalpur

District - Bastar (C.G.)

Pin-494001

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Office Of the Collector, District-Bastar,Jagdalpur(C.G.)

(zila panchayat) ---------------------

Expression of Interest (EOI) for appointment of Chartered Accounts Firm for

Audit of entire Central and State Government sponsored schemes implemented

by the districts and its executing agencies (Janpad Panchyats and Gram

Panchayats)

District invites EOI from firms of Chartered Accountant for conducing Audit

of different schemes implemented by the Zila Panchyat for the Assessment Year

2014-15

To be eligible, the firm should have its Registered Office in Chhattisgarh and

possess minimum 05 year experience in carrying out Statituary Audit Internal. Audit

of Government/PSU/Autonomous body. etc. The firm should empanelled by the CAG

for the financial year 2014-15 and 2015-16. Interested and eligible firms may submit

their data details documents latest by 30th April 2015.

The interested Chartered Accountant Firms are required to enclose photocopies of the

following documents (self-attested).

1. Membership Certificate of practice.

2. PAN Card.

3. Latest IT return filed by firm:

4. Latest IT return of Partners:

5. Service Tax registration certificate.

6. Document in support of financial turnover of the firm.

7. Undertaking to be furnished by the Firm that there are no legal suit,

criminal cases pending against the firm and its partner's of having not

been earlier convieted on grounds of moral turpitude or for violation of

laws in force.

All entries in the Application form should be legible and filled clearly. If the

space for furnishing information is insufficient, a separate sheet duly signed by the

authorized signatory may be attached.

The competent authority of MGNREGA reserves the right to annul any of all

application without assigning any reason.

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APPLICATION FORM

Details of Chartered Accountant firm for the Audit of Zila Panchayat jagdalpur district Bastar for the financial year 2014-15:

S. No.

Particulars Details

1 Name of the firm

2 Address of the Registered Office

3 Telephone no. and e-mail address

4 ICAI Registration No. with Region Name and Code No.

5 Date of constitution of the firm

6 PAN No. of the firm

7 Date since when the firm has a full time FCA

8 Number of Full-Time Partners as on 1-4-

2015 (Details to be provided in “Annex-A”)

9 Number of Part time Partners if any, as on 1- 4-2015

10 Number of Full Time Chartered Accountant Employees as on 1-4-2015

11 Number of Branches in Chhattisgarh (Details

to be provided in “Annex-B”)

12 Whether the firm is engaged in any Statutory/Internal/Concurrent Audit and other accounting work of any Government Departments (incl.Schemes/Programmes), PSU etc. (If yes, details may be given

“Annex-C”).

13 Turnover of the Firm (last 3 years)

Technical Proposal

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(On Firm’s Letter Head)

Annex –A Details of Full Time Partners of the firm:

Sl. No.

Name of the Partner

Membership No.

Whether FCA / ACA

Date of joining the firm

full /part time Partner

Station & Region where residing at present

(Signature of Authorized Person with Seal of the Firm)

Place:

Date:

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(On firm’s Letter Head)

Annex–B Particulars of Branches :

Sl. No.

Complete address (with PIN Code) & Telephone No. (with STD Code)

Name of the partner in charge of the branch

Mobile no. of the Partner

Date of opening of the branch


Place:

Date:

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Annex–C

Details of Statutory/ Internal Audit Work Any Other Accounting Work of Government

Departments/ Schemes in hand with the firm undertaken in the last five year as on

31-3-2015

Name of client

Type of audit (tick appropriate Box)

Sl. No.

Central/State Government (Departments/Schemes)

Statutory Tax Internal/Other


Place:

Date:

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Annex–D

UNDERTAKING I/ we the Following Partner's of M/s…………………………….,.Chartered Accountant's do hereby individually jointly and severely verify and declare. 1) that the particulars given, are compete and correct and that if any of the statements

made or the information so furnished in the application form is later found not correct or false or there has been suppression of material information. the firm would not only stand disqualified from allotment but would be liable for disciplinary action under the Chartered Accountants Act, 1949 and the regulations framed there under.

2) that the firm, or partners has not been debarred or cautioned by ICAI during the last five years, (if debarred, give details);

3) that individually we are not engaged in practice otherwise or in any other activity which would be deemed to be in practice under section 2 (2) of the Chartered Accountant Act, 1949.

4) that the constitution of the firm as on 1st April of the relevant year shown is same as that in the constitution certificate issued by the ICAI.

S.No. Name of the partner Membership Registration No.

PAN No. Signature of Partner


Place :

Date:

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Note: - 1. Any CA Firm not qualifying the minimum criteria need not apply as their proposal shall be summarily rejected. 2. Supporting documents for eligibility criteria: -The firm must submitted required

supporting documents to establish minimum eligibility criteria. 3. The Firm, any Partners of the firm should not be black listed by any PSU or Government departments/schemes/programmes/PSU in respect of any assignments or behaviour. Any Partner/Qualified employee of the firm whose name is included in the First or Second Schedule of the Chartered Accountants Act 1949 will not be considered in evaluation and the firm will provided an undertaking that such Partner/Qualified employee will not be involved in the audit work, directly or indirectly. 8. Each application in sealed envelope (seperate envelope for Technical and Financial Proposal) must reach C.E.O.Zila Panchayat Bastar,jagdalpur (C.G.) within 30th April 2015 (before 5-00 PM) positively. Applications reaching the above address after the stipulated date and time will not be considered for selection. “EOI for the audit of zila panchayat.Bastar" should be written on the envelope containing the filled in application form. 9. Scanned application may also be sent to the e-mail id 10. Selection will be done on competitive basis. Canvassing in any manner shall lead to disqualification of the Firm

Selection of Audit Fee: The interested CA Firms will be required to submit Technical and Financial proposals. The Financial Proposals of CA Firms that qualify in Technical Evaluation (at least 75 marks) will be considered. The CA Firm having the least quote (L1) in its financial proposal will be awarded the contract

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Terms of References

Background :- The District Council or Zila Panchayat (ZP) is the three tier of the Panchayati Raj

System. The Chief Executive Officer(CEO) heads the administrative machinery of the Zila

Panchayat. The CEO-ZP is responsible for supervision and execution of its development

schemes under the guidance of the District Collector. Funds received from Central

Government, State Government and miscellaneous receipts are transferred across

administrative and functional units viz. Gram panchayat(GP), Janpad Panchayat(JP) and the

other Implementing Agencies(OIAs) in all the seven Blocks of the District Bastar.

The District intends to appoint a Chartered Accounant Firm for conducting Audit of

Central and State Government sponsored schemes implemented by the ZP for the financial

year 2014-15

Objectives:- The objective of the Audit by an external independent agency is to ensure through

the auditor's professional opinion on the financial position of the Zila Panchayat and its

various implementing agencies, its receipts, disbursements and expenses down the line

pertaining to the entire Central and State Government sponsored schemes under audit.

Scope of Work:- The Audit will be carried out in accordance with the Generally Accepted Auditing Principles

and will include tests and controls, as the auditors feel necessary under the circumstances.

The major areas to be covered are as under :-

1) Verify all amounts received in different Schemes with in the financial year 2014-15

from Central Government, State Government and other Miscellaneous receipts.

2) Verify all funds transferred to Blocks and OIAs by transactions through

RTGS/NEFT/Others and prepare Statement JP, GP and OIA wise.

3) Verify what are the processes being followed for release of funds.

4) Verify all payments done through cash cheque/ electronic transfer.

5) Verify and validate all the accounts in which the funds were transferred and utilized.

6) Prepare reconciliation of the fund transfer transactions vis-a-vis the

Accounts/Records of every scheme separately.

Besides these, the auditor shall also perform the following tasks :-

1) Preparation and Verification of District Audit Report :-

a) Prepare statement Block, GP and OIA wise.

b) Verify the utilization of amount transferred and balance (opening/closing).

c) Verify the surrender/deposit of balances into the District account by concerned

Blocks/OIAs.

d) Prepare a consolidated statement accordingly, separate report for each scheme

from the audit reports of the JPs, GPs and OIAs.

2) District Administrative Cell:-

(a)Transactions are recorded as per principles of Generally Accepted Accounting

Principles and are booked to proper accounting heads.

(b)Utilization of administrative fund is in accordance with specific scheme guideline.

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(c)Goods and services have been procured in compliance with the procurement

guideline of Government of Chhattisgarh.

(d)Verify all transactions have passed through normal approval process.

(e)Transactions are duly supported by proper supporting documents.

(f)Checking the Maintenance of books of account and records.

(g)Checking the Bank Reconciliation Statements.

(h)Checking up scheme wise, category-wise and account head wise expenditures.

(i)Checking of various taxes/statutory compliances.

(j)Check all statutory records, registers including Minute Books.

(k)Financial Books :

1) Verification of Cashbook, Vouching of Imprest cash.

2) Scrutiny of Pay Bill, Staff Advance Registers, Commenting on outstanding

entries, etc.

3) Verification of cash, cheques on hand etc.

4) Verification of all manual computer vouchers and sheets ensure correct

coding and accounting head.

5) Verification of Salary/ vendor payments, P.F, I.T,TDS, etc., and

verification of submission of various return to the competent authority in

time.

6) Verification of all financial information completely, promptly and after the

necessary authorisation was recorded.

3) System Improvement :-

The Selected Auditor will report any lacuna noticed in the existing procedures and

suggest improvement. Any duplication of work noticed or work or unnecessary data

noticed will be highlighted and reported.

4) The Chartered Accountant firm so appointed would be required to give :-

a) Audit Certificates and issue any other Certificate(s) as may be required by the

district administration without any additional fee to be paid by the ZP.

b) The responsiblities of the audit also include reporting on the adequacy of

statements.

5) Liaison:-

The selected Auditor will liaise with the District, Block Administration and OIA

Auditors to review the progress of the accounting audit works and to ensure

requirement be fully met.

6) The Chartered Accountant firm so appointed would be required to look into the

compliance of previous audit objections raised(if any) and have to verify or comment

on the supporting documents vouchers submitted at latter stage, to settle the audit

qualifications in the audit report of this assignment.

7) Audit Report :-

After completion of the assignment, the Auditor will submit the Audit Report. The

various Reconcilation Statements will form part of the Audit Report along with

Certificate regarding the verification of all the transactions through

NEFT/RTGS/Others and validation of the accounts, in which the funds were

transferred and utilized.

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Prior to submission of Final Report, the Auditor will share and didcuss the

Draft Report with the District Administration.

Minimun Key Professional/Personnel required for the assignment :-

S.No. Key

Professional/number(s)

Description of services

Required

Experience Period

1. Chartered Accountant-1 Overall coordination,

planning team

leadership, reporting,

planning and execution

of the assignment

Qualified CA

with at least 5

Years

experience

Over the

assignment

period

2. Semi-qualified Team

Members- 6

Must work in close

coordination with their

team leader and ZP/JP

administration

Semi-qualified

CA with at

least 3 years

experience

Over the

assignment

period

Reporting and Timeliness :- The final Audit Report should be submitted within 30 days of award of the

assignment. The Audit report along with all the annexure, statement and certificates must be

submitted in 3 hard copies and soft copy to Zila Panchayat.

Mahatma Gandhi National Rural Employment Guarantee Scheme

Chhattisgarh The Objective of this check list is to guide the Auditors to conduct the Audit in a systematic

manner so that all the significant points in finance & accounts, procurement, contract &

tenders, payment of bills of contractors, planning process, flow of funds and staffing etc. are

checked before finalization of Audit Report.

The Auditors should familiarize themselves with the procedural Guideline of

MGNREGA, state Govt. Financial & Procurement management Systems and General Financial Rules (GFR) of GoI thoroughly before conducting Internal Audit.

Scope and coverage of Audit and Report - Audit of Zila Panchayat (ZP), Janpad

Panchayat (JPs),Gram Panchayats(GPs) and Implementing Agencies(IAs) should be

conducted thoroughly to cover all Blocks and GPs within stipulated time, The Audit report

should indicate name of unit covered, date of Audit, review of execution process to ascertain

whether the activities under MGNREGA have been executed as per prescribed norms, review

of establishment matters and staffing, review of Procurement and status of Local Fund Audit

& C&AG Audit.

This checklist for financial compliance audit by the State MGNREGA Cell(or its

representatives) should be treated as complementary to the existing arrangements for

Financial audit

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District/Block/GP/OIA Audit Checklist 1) Finance and Accounting :-

a) Books of Accounts/Registers/Record-

Examine following books/registers records are maintaining a District Janpad GP. IA

level-

1) Cashbook

2) Receipt and Payment Statement

3) Musterroll Receipt Register

4) Jobcard Issue Register

5) Employment Register

6) Works Register

7) Asset Register

8) Periodic Allotment and Utilisation Monitoring Register

9) Monthwise Bank/Post office Reconcilation Statement.

10) Reconcilation Statement with Implementing agencies.

11) Maintenance of serial numbered vouchers and challans

12) Utilisation Certificate submitted

13) Cheque Issue Register

14) FTO Register

b) Receipt of Funds- i) What are the processes being followed for release of Funds (instalments)

ii) Are there any delays in receipt of Funds -

a) From State to the District:

b) at the Block Level;

c) at the GP Level; and

d) at the IA level? If so, why? Did such delays affect provision of employment in

any case?

iii) Whether the district releases 2ND tranche (onwards) of Funds ensuring compliance of

requisite norms viz-

a) Verification actual performance (Physical and Financial);

b) 60% Utilisation of Total Available Funds(TAF)

c) Utilisation Certificate of Previous instalment;

d) Non-Diversion and Non-Embezzlement Certificate :

e) Audit Report of Previous Year:

iv) Does the District receive reports and returns regarding timely and correct Payment

of Wages, unemployment allowance and grievance redressal ?

c) Flow of Funds - i) The Fund received from the State MGNREGA Cell is to be transferred to JPs, GPs. IAs as

per norms. Any undue delay in flow of funds should be reported in the Audit Report.

d) Payments & Maintenance of Accounts - a) Check with the PO/Accounts Officer/Accountant whether -

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i) Payments made are tallying with the Bills/Vouchers.

ii) Payments made in support of proper Bills/vouchers.

iii) Expenditures have been incurred for the purposes intended for.

iv) Bank/Post office passbook balance reconciled with the ZP/JP/GP cash book balance on

Monthly Basis.

v) Expenditure incurred by the GP has been correctly classified and are admissible in

accordance with Operational Guidelines and Instructions.

vi) Has necessary action been taken on the wrong or lost cheques issued, if any?

vii)Whether all vouchers and receipts are authorized by the CEO-JP/GP Sarpanch and Sachiv

or authorized person of IA.

viii)Whether the assets created find place in the asset register of the GP/JP/ZP/IA.

xi)Verify about the number of Savings Bank Accounts maintained for MGNREGA Funds at

ZP/JP/GP/IA Levels. The matters should be reported if more than one savings bank

accounts are maintained at any levels. The reasons for Maintenance of Multiple Bank

Accounts should also be mentioned in the Audit Report.

Note: As perper the new guide line ZP/JP should maintain two seperate bank

accounts(s) for programme cost & (b) for administrative cost. IA has be maintained

seperate Bank account for NREGA Fund.

x) Cashbook - check cashbook for ascertaining whether cash book is written daily basis. The

Auditor must also conduct physical verification of cash and report heavy cash balance, if any,

Also take a copy of the approval letter for the cash retention limit.

Note:- Cash Retention Limit : Approval should obtain from Office of the Accountant

General.

11. Payment of Bills, to verify whether -

a) Original Bill duly signed by contractors suppliers is submitted.

b) Contractor/Supplier has put his initials in all cuttings and corrections in the

bill.

c) All Supporting documents are attached with the bills.

d) The rates, security deposit, and deductions are as per terms and conditions

specified in the agreement.

e) The variations in the quantities and completion period etc. have been authorized

by the competent authority.

f) Job completion Certificate has been processed by the dealing assistant.

g) Bills passed for payment are as per rules of the State Govt.

h) All terms and conditions of the contract are fulfilled before passing the bills.

i) Every final bill is checked in detail with challans/stockregisters/measurement

books.

j) Cash/Bank Vouchers to be checked for authorization etc.

k) Overall review of the book of accounts.

l) Position of outstanding advances paid to Suppliers/contractors.

m) Position of outstanding advances paid to employees.

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12) Salary Bill- check whether salary bill is prepared in such a manner that it gives breakup

of the amount of bill and all adjustments such as deduction of TDS and other advances

etc.

e) Diversion/Re-appropriation of Funds - ii) Any diversion/re-appropriation of funds not covered under the MGNREGA

guidelines should be pointed out for remedial action.

f) Utilisation Certificates and Accounts - Obtain the UCs for The Previous Year -

i) Verify arithmetical accuracy: i.e. Opening Balance (OB) - Receipts (including other

receipts) + Borrowed Fund (from other Schemes Programmes) - Disbursement (including

repayment of borrowed Fund) = Closing Balance (CB) and also CB of previous financial

year = OB of current year.

ii) Is there a bank reconciliation statement (between the CB as per UC/Accounts and as per

bank Statement) ? Verify Correctness of bank reconciliation Statement.

iii) Are there periodic reconciliation Statements for FTOs (between FTO register and FTO

status report of MIS) ? Verify Correctness.

iv)Verify receipts from GoI as indicated in the UC/CB with receipts as per NREGASoft (for

NREGA State Cell only).

v) From the disbursements indicated in the UC ( for the district), obtain the Block/IA-wise

details of disbursement. Take a sample of Blocks/IAs, and verify the disbursements made

from the District level with the receipts at the Blocks/IA level and entered correctly in

NREGASoft.

vi) Likewise, at the Block level, obtain GP-wise details of disbursement. Take a sample of

GPs, and verify the disbursements made from the Block Level with the receipts at the GP

level and entered correctly in NREGASoft.

vii) Verify final payments (as distinct from transfers) with individual payment vouchers (e.g,

purchase invoices/payments/MRs etc.)

viii) Is monthly squaring of Accounts under the three heads (money held in bank accounts,

advances to implementing payment agencies and vouchers of actual expenses) conducted

at District, Block and GP levels?

xi) Are there instances of release of further instalments at Block/GP/IA levels without the

submission of the required UCs.

x) Verify whether MGNREGA funds have been deployed on admissible activities works or

otherwise,

xi) Conduct a sample check of final payment vouchers to identify cases of expenditure for

irregular purpose (e.g. vehicle hiring charges, fuel, stationery, payment of salaries to

staff, office equipment - outside Administrative Expenses).

xii) Utilization Certificate - check whether utilization certificate is for actual utilization of

funds received. It should also be checked that utilization certificate is issued as per

prescribed time frame given State/District and Issue of UCs is not delayed by JPs, GPs &

IAs. Auditor should also check whether expenditure incurred on each activity does not

exceed the approved budget heads.

g) Administrative Expenses - GoI provides an allocation of 6 percent for administrative expenses of the total expenditure

incurred during the FY.

i) Verify details of administrative expenses with actual payment vouchers for a sample to

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assess -

a)arithmetical correctness; and also

b)whether the amount was spent for the appropriate and admissible purposes and not

diverted.

ii) This verification should be conducted at different levels where administrative expenses are

incurred (generally District, Block Levels and GPs, and where necessary at the IA level).

Also find out the percentage at different level.

Note:- MoRD has earmarked the administrative expenditure at different level of

implementation; State Office - 0.25%, ZP - 1.0%, JP - 2.0%, GP - 2.0%, SAU - 0.25%

and Strenthening of Staffs - 0.5%.

h) Financial Audit - i) Obtain a copy of last years Audit Report (by Local Fund Auditors Chartered Accountants)

for the selected Districts/Blocks/GPs/IAs.

ii) Verify that the figures of opening and closing Balance indicated in the Audit Report tally

with those indicated in the Utilisation Certificates. Also examine that the CB of the district

tallied with the combined CB of JPs & IAs and CB of JP tallied with the combined CB of

GPs and correctly entered in NREGASoft.

iii)Verify corrective action taken on the findings of the Audit Reports/Inspection Reports.

iv)Verify Audit Compliance Report submission date (e.g. district/JP/GP submitted their

reports on time).

v) Obtain a copy that accounts of GPs are certified by the empanelled CA within given time

frame.

i) Audit of Implementing Agencies -

i) Are accounts of Line departments (other Implementing Agencies) implementing

MGNREGA, being audited regularly ?

2) Procurement Activities (execution of programme) - i) Ascertain the procurement policies, procedures and delegation of financial powers for

procurement of materials and services at the District, Block & IA level ( and the GP

level, where appropriate).

ii) Verify whether the procedures have been compiled with. In particular, verify whether

1) The purchase proposal was approved by the competent authority.

2) Indent for purchase indicates the details of quantity required, last purchase rate,

period for which stores are needed and name of consignee.

3) Approval of mode of procurement.

4) The tender documents are prepared properly and description of items to be

procured quantity and estimated value should be indicated (with in specified cost

limits, so as to generate competitive tender) and are widely circulated.

5) Check that the time/date of receipt and opening of tenders was properly

incorporated in the tender documents.

6) The important GoI/state Govt. guidelines relating to earnest money, delivery

Schedule , payment terms, performance warranty guarantee, inspection,

arbitration, liquidated damages/ penalty for delayed supplies, purchase on risk and

cost were incorporated in the tender documents for safeguarding the interest of

MGNREGS.

7) Check whether the provisions of state Govt. procurements Systems were followed

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for notification/advertising and opening of bids at notified date, time and place in

the presence of bidders.

8) Bids were evaluated in terms of the provisions of the bid documents and the

evaluation report was available.

9) Adequate number of bids are received, these are properly analysed, and contracts

awarded with due regard to economy (generally to the L-1 bidder). Where

contracts are awarded to biders other than L-1, verify whether these havebenn pr

operly justified. the justification is prima facie reasonable, and this has been ap

proved by the competent authority.

10) In case of negotiations of prices, it should be checked whether the negotiation

was made with L1 bidder and all the relevant records thereof were available.

11) For a sample of vendors, verify the credentials of the supplier in he local market

(e.g. by visiting the location, checking the Sales Tax Registration details, verifying

truck registration details, checking history of purchase made by other Government

Departments from the same vendor etc).

12)Receipt of goods and services are properly recorded, and payment is made only

against authenticated receipt of goods and services and as per rates and quotes

indicated in the contract/purchase order.

13)Is the procurement of materials more than what is justified?

14)Are the rates of procurement of various materials in supporting vouchers

reasonable and comparable to the same in the area ?

15)A Certificate that the goods/stores received in good condition and are as per

purchase order in terms of quality, quantity, specifications and price and the same

have been entered in the stock/Asset Register at Page No…………..is recorded on

the Bill/Invoice.

16) Stock records are properly maintained, and physical verification of stock is conducted

periodically. For major items, visit the place/warehouse and assess the quantity of

stock(e.g. number of bags of cement) vis-a-vis the stock Inventory records.

17) Award of contract and its execution is as per procedure and guidelines issued by the

State Govt./GoI.

18) Articles were received work was completed in time as per delivery schedule.

19) Whether any complaint was received regarding procurement and payment and

existence of mechanism for redressal of complaints as envisaged in guideline.

20) Payment was released to the supplier contractor as per terms of the contract. The

delay in payment may be indicated with reasons.

21) Any irregularities relating to procurement reported in the previous audit reports have

been complied with.

3) Wage - Material Ratio:-

i) Is the prescribed Wages Material Ratio of at least 60:40 (or higher) adhered to at the

District/Block/GP level ? What is the situation in respect of individual Blocks/GPs ?

Note:- In case the ratio has not been observed at the district level, the state Govt. has

to be contributed an equivalent amount by way of additional State share.

ii) Verify whether payment of Semi-Skilled wages is included correctly under the

Material Component. Also, check whether any irregular items have been included

under the wages component, so as to some how achieve the 60:40 ratio.

4) Payments of wages and Unemployment Allowance:-

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a) Muster Rolls (MRs)

i) Do all Muster Rolls a unique ID ?

ii) Examine MRs tally with wage paid?

iii) Are proper records of receipt of MRs maintained in the work site?

iv) Are there instances of cuttings, alterations and other irregularities in MRs?

v) For ongoing works, ask a few workers about the number of days worked and

compare with the MR data; also compare the data indicated in the jobcards (if

possible).

vi) For completed MRs, compare the data indicated in the MR and the data uploaded

onto the NREGASoft (MGNREGA MIS).

vii)What percentage of MRs (for the last quarter) has been uploaded onto the

NREGASoft ? Whatare the reasons for non-uploading, if significant ?

viii)For ongoing works, examine whether there is any practise of "Katcha" Muster Roll

and risk inherent in the same.

ix)Examine e-Muster Rolls have put into practise all through the districts (no manual

MR used).

b) Payment of Wages :-

i) What is the process for payment of wages - through Bank Post Office. Banking

Correspondents e-FMS? at what level does wage payment take place - GP or JP ?

ii) Are there delays in payment of wages? Where do these delays take place - in FTO

generation process. Sending Pay orders to the bank/Post Office or in credit to the

beneficiaries by the Bank/Post Offices?

iii)Compare wage payments indicated in the records with that indicated in the jobcard.

iv)Check with a few beneficiaries whether -

- they received the full amount for the correct number of days worked.

- the payment was received timely

- no problems were faced in cash withdrawal and,

- any other complaints regarding wage payments.

v) Are details of wage payments put on the GP notice board ?

c) Unemployment Allowance

i) Obtain the total amount of unemployment allowance paid in the District/Block/GP.

ii) Check a few beneficiaries whether -

- there was a delay of more than days in providing employment; and

- if so, whether unemployment allowance paid for the delays.

- Cross-reference to questions regarding maintenance of records of dated applications

for work.

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Evaluation of Technical Bid : The technical bids will be evaluated as per the following criteria:

S.No. Particular of Weightage Minimum Criteria (Yrs./Numbers)

Sub-Weightage

1

The CA Firms must be empanelled with CAG India for the financial year 2014-15& 2015-16. The particulars of the Firm’s Registered Office,Branch Office/s ,Partners/ Proprietor and paid Chartered Accountants should match with the Certificate issued by ICAI. Status of CA firm as on applies date (to be downloaded from ICAI web-site), without which the application of the CA Firm would not be considered.

(Full Mark –10)

Provide details. Minimum 5 years of Firm existence as per ICAI Certificate.

>10 years = 10 8-10 years = 8 5-7 years = 5 <5 years =Nil

2 Average Annual Turnover of the CA Firm in the last 3 financial years.

(Full Mark –20)

Minimum Rs.10 Lakh (Ten Lakh)

>20 Lakh = 20 10-20 Lakh = 10 <10 Lakh = Nil

3 key personnel/partners – full time associated with the firm since last 3 years.

(Full Marks –15)

-

>4 profiles = 15 3-4 profiles = 10 2 profiles = 5 1 profiles =Nil

4 Minimum no. of Audit assignments of Statutory Audit of fully owned Government Departments/ Schemes

(Full Marks –40)

Minimum 5 (five) assignments

>10 assignments = 40 8-10 assignments = 30 5-7 assignments = 20 <5 assignments = NIL

5 The CA Firm should have their registered office in Chhattisgarh. (The proof of established office. should be provided along with the phone nos. for verifying the same).

(Full Marks –15)

Address and Phone Nos

Head Branch Office is in the proposed district=15(district for which applied for) Yes=5 No=Disqualify

21

(On Firm's letter Head)

(Financial proposal)

Format for Financial Bia For MGNREGA

S.No. Name of Unit No. Of Unit Rate Per Unit

Rs in Word

1 Zila Panchyat 01

2 Janpad Panchyat 07

3 Gram Panchyat 317

4 Other Implementing

Agencies

28

Place :- (Sign of Authorised Person)

Date :- With Seal of the Firm

22

(On Firm's letter Head)

(Financial proposal)

Format for Financial Bia For IAY (NORMAL & FRA)/IAP/SBM (Swachha Bharat Mission)/

BRGF (Devlopment Grant & Capacity Building)/IWMP/DRDA Admin/CSR etc.

(Please Tick the scheme name)

S.No. Name of Unit No. Of Unit Rate Per Unit

Rs. in Words

1 Zila Panchyat 01

Place :- (Sign. of Authorised Person)

Date :- With Seal of the Firm

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