RASHTRIYA MADHYAMIK SIKSHA ABHIJAN, ASSAM

EXPRESSION OF INTEREST FOR EMPANELMENT OF STATUTORY

AUDITOR

NIT No: RMSA/Accounts/Stat Audit/36/2013/Pt-1/49

Rashtriya Madhyamik Siksha Abhijan (RMSA), Assam invites Expression of Interest from

reputed CA firms empanelled with C&AG, GOI for empanelment as Statutory Auditor.

Details and prescribed formats for applying are available in the website

www.rmsaassam.in. The last date of submission is 11.04.2014 at 1400 hrs.

Sd/-

Mission Director

Rashtriya Madhyamik Siksha Abhijan,

SEIMAT Building (SSA Campus)

Kahilipara, Guwahati-19

Assam

RMSA Assam invites Expression of Interest for empanelment

as Statutory Auditors

NIT No. RMSA/Accounts/Stat Audit/36/2013/Pt-1/49

Date of Advertisement on RMSA Assam Website : 28.03.2014

Date of Issue of start of EOI Documents : 28.03.2014

Last date and time of submission of EOI : 11.04.2014, 1400 hrs

Date and time of opening of EOI : 11.04.2014, 1500 hrs

Note: The envelope should be marked with “Expression of interest for empanelment

as Statutory Auditor”

RMSA Assam

Rashtriya Madhyamik Siksha Abhijan (RMSA), Assam is a comprehensive and

integrated programme of the Government of India (GOI), implemented in the state of

Assam for providing quality and meaningful education to all children in the age group

14-16 years of age for Secondary Schools and 16-18 years of age for Higher Secondary

Schools in Assam .RMSA has a vision to make secondary education available, accessible

and affordable to all young persons.

RMSA Assam maintains its accounts in Tally.

Applications are invited from reputed audit firms of Chartered Accountants with

experience of conducting Statutory audit of accounts of Government Institutions, agencies,

Central Universities, State Universities etc and well conversant with direct and indirect

tax law of India, up to for empanelment as Statutory Auditor . Interested parties may view

and download the tender document containing the detailed terms and conditions from our

website www.rmsaassam.in The Statutory Audit of the accounts of the RMSA is required

to be carried for the year 2010-11 onwards on quarterly basis. The reports of the Statutory

Auditors are submitted to the Executive Committee Board of Governors with replies of the

management.

The tender documents are in single bid system. Please fill in all the relevant information in

Annexure I which is the prescribed format.

Eligibility Criteria of intending bidders for vendor empanelment:

(Proof/supporting documents to be enclosed for the points mentioned below):

1.

a. The firm must be registered with the Institute of Chartered Accountants of India.

b. The annual turnover of the firm for the last three financial years must be more than 60

lakhs per annum.

c. The firm and/or partner must not be guilty of professional misconduct.

2

d. The vendor firm must have audited National level Government Institutions/ agencies

e. The firm must be CAG empanelled and having Head Office at Guwahati.

2. The firm/Agency should be regular member of the Institute of Chartered Accountants.

3. The firms shall provide a list of agencies (Government/Statutory bodies/Professional,

educational institutions/State /Central universities) along with annual sales turnover for the

last three years.

4. The period of contract would be for one year from the date of award of contract and it

may be further extended on the satisfactory performance of supplier.

5. Tender document will be rejected if it is i) incomplete ii) not properly filled and, iii)

received after the due date

6. The Mission Director reserves the right to approve or reject any or all the vendors. His

decision will be final in all cases in respect of acceptance/rejection/arbitration.

Scope of the Statutory Audit of RMSA Assam

1. Statutory audit of books of accounts and ancillary records and submission of report.

2. Report risk management issue and control deficiencies identified and provide

recommendations for improving operation.

3. Review of the compliance programme with RMSA financial norms as laid down in

the manual for financial management and Procurement as well as State Govt Norms

and give recommendations on further improvements that may be required

4. Recommendation for more effective and efficient use of resources.

5. Engage in continuous education, training and staff development

6. Preparation of schedules, receipt and Payment a/c, income and expenditure statement

and balance sheet as per prescribed format.

7. Filing of quarterly and annual return with statutory authority.

8. Review and verify the provisions of accrued expenditure and income as at the end of

the year.

9. Verification and checking of financial transactions from cash book/bank book and

other ancillary records maintained by the Office.

10. Review of bank reconciliation statements.

11. Reporting of losses, if any.

12. Review and checking of the Grants received and its utilization as per the terms and

3

conditions.

13. Review of additions to fixed assets, fixed assets register and system of physical

verification.

14. Review the accounting and physical verification of stationery items and other

inventories.

15. Review the system of purchase of fixed assets, consumables and stationary items of

RMSA and verify the transactions of purchase with supporting records, quotations

etc.

16. To verify the applicability of TDS, Service Tax, Income Tax and other statutory

returns.

17. Review and reporting of compliances regarding registration of society

18. Review the record system of attendance, preparation of payroll, terms and condition of

appointment letter.

19. Review the record/system of bill payment to various contractors and also to review the

compliance on them with the terms of contract with RMSA .

20. Suggestion of improvement of the existing system of accounting/internal control and

management information system from time to time.

21. Assist RMSA in preparation of accounting manual pro-forma for the monthly

expenditure Statement submitted by the districts indicating the approved budget provision

and expenditure during the month, cumulative expenditure against the activity / sub-

activity during the year.

23. The procurement procedure adopted for civil works, goods and consultancy services

should be reviewed by the statutory auditors and it should be ensured that correct

procedure has been followed for each procurement.

24. The utilization of the Interest Funds.

Preparation of Balance sheet, preparation of Income & Expenditure accounts, preparation

of Receipts & Payments accounts, preparation of Bank Reconciliation Statement.

25. The offices that would be covered within the scope of the work is the State Programme

Office in Guwahati and District Project Coordinator Offices at the 27 districts of

Assam, School Management Development Committee (SMDC), RMSA funds placed at

the disposal of the the State Level Monitoring Committee( SLMC), RMSA funds

4

placed at the disposal of the Board of SecondaryEducation ( SEBA), Assam to check

for implementation of Schemes within stipulated guidelines. Additionally some

schools may be required to be audited on an annual basis.

5

Annexure-I

Expression of Interest (EOI) for short listing Chartered Accountant

Firms for the audit of the accounts of RMSA Assam

1. Status of Firm

Partnership Sole Proprietorship

a) Name of the firm (in capital letters) :.…………………………….…

b) Address of the Head office :………………………………...

(Please also give telephone no.

and email address)

c) PAN No. of the firm :………………………………...

d) Date of C&AG empanelled : ………………………………

2. ICAI Registration No. _____ Region Name ________ Region Code No. _______

3.

(a) Date of constitution of the firm:

(b) Date since when the firms has a full time FCA

4. Full-Time Partners / Sole Proprietor of the firm as on 1-1-2014 (Please fill up Annex

A-1)

S. No. Years of continuous association in the firm Number of

FCA

Number of ACA

a. Less than one year

b. 1 year or more but less than 5 years

c. 5 years or more but less than 10 years

d. 10 years or more but less than 15 years

e. 15 years or more

5. Number of Part Time Partners if any, as on 1-1-2014 _______________________

(Please fill up Annex A-2)

6. Number of Full Time Chartered Accountant Employees ____________________

as on 01-01-2014 (Please fill up Annex A-3)

6

7. Number of audit staff employed full-time with the firm

(a) Articles / Audit Clerk :___________________________________.

(b) Other Audit Staff ( with knowledge

of book keeping and accountancy) :___________________________________.

(c) Other Professional Staff

(Please specify) :___________________________________.

8. Number of Branches (Please fill up Annex-B):____________________________.

9. Fees earned by the firm from April 2008 to March 2013 in respect of:

i. Statutory / Branch Audit / 6 monthly Audit Review

ii. Statutory / Concurrent Audit

PSU / Companies autonomo in Private us body sector

Banks

(i) Total of (i) and (ii) above

10. Whether the firm is engaged in any Statutory / concurrent audit or any other services of any Govt. Companies / Corporations etc. (If yes, details may be given Annex ‘C’.)

11. Whether the firm is implementing quality control Policies and procedures designed to ensure that all audits are conducted in accordance with Standard on quality control (SQC 1) and Standard on Auditing (SA 220) (If yes, a brief note on the procedure adopted is to be given)

12. Whether there are any court /arbitration / any other legal case against the firm (If yes, give a brief note of the case indicating its present status)

Yes/No

Yes / No

Yes / No

Yes / No

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Undertaking

I/We the sole proprietor / following partners of M/s. ____________________, Chartered Accountant do hereby jointly and severely verify and declare-

(i) that the particulars given are complete and correct and that if any of the

statements made or the information so furnished in the application from

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 thereunder;

(ii) that the firm, proprietor or partners has not been debarred or cautioned by ICAI during

the last three years, (if debarred, give details):

(i) 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 Accountants Act, 1949;

(ii) that the constitution of the firm as on Ist January of the relevant year shown in the Expression of Interest is same as that in the constitution certificate issued by the ICAI.

Sl no

Name of the partner/ Sole

Proprietor

The Membership Registration

Number

PAN No.

Date of payment of the fees for the

relevant year ___A/B*

Signature of Partner/ sole

proprietor

(Seal of the firm )

*A For Membership

B For issue of certificate of practice

Place

Date

Enclosures:______________pages

Yes / No

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Annexure A Firm’s name _____________________________________

1 Details of Full Time Partners / Sole Proprietor of the firm (Please refer to Sl.No. 5 of the Expression of Interest format)

Sl no Name of

Partner/

proprietor

The sole

Membersh

ip No

Whether

FCA/ACA

Date

of

Joining

of the

firm

(full

time)

Date of

Becoming

FCA

Station

Region

where

residing

present

Whether

acknowled-

gement of

Income

Tax Return

for the

relevant

year

_________

attached

Yes / No

Whether has

ISA

(Information

systems Audit

/

CISA or any

other

equivalent

qualification

(specify the

qualification)*

*If yes, please attach a copy of the certificate

9

Annexure A 2 Details of Part-Time Partners of the firm (Please refer to Sl.No. 6 of the Expression of Interest

format)

Name

of

partners

Member

ship No.

Whether

FCA/

ACA

Date of

becoming

FCA

Date

Joining

of

partnership

No. of

other

firm in

which

he is

partner

Whether

practicing

in his own

name also

(Y/N)

Whether

employed

elsewhere

(Y/N)

Whether has

ISA

(Information

systems Audit

/ CISA or any

other

equivalent

qualification

(specify the

qualification)*

*If yes, please attach a copy of the certificate.

10

Annexure A 3 Details of full time Chartered Accountant Employees (Please refer to Sl. No. 7 of the

Expression of Interest format)

Sl no Name Membership

No.

Whether

FCA /

ACA

Date of

joining

the

firm as

full

time

employee

Whether has ISA

(Information systems

Audit

/ CISA or any

other

equivalent

qualification*

(specify the

qualification)

Signature of

the employee

*If yes, please attach a copy of the certificate

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Details of partners and full time Chartered Accountant Employees of the firm included

this year in Annex A-1, A-2 & A-3 above.

S.No Name Membership

No.

Whether Full Time Partner / Part

Time Partner /Full Time CA

Employee

.

*If yes, please attach a copy of the certificate

12

Annexure B Particulars of Branches (including foreign branches, if any)

S.

no

Station

at

which

located

Complete

address with

PIN Code &

Telephone

No.

Name of

the

partner

in

charge

of the

branch

Date of

opening of

the branch

Region Whether include

in last year

application

(Yes/No)

Details of Statutory audit work / any other accounting work of Public Sector

Undertaking in hand with the firm (please refer to Sl. No. 11 of the Expression of

Interest format)

S. Name of the Nature of assignment Year for which

No. PSU/Unit appointed