DIRECTORATE OF
ELEMENTARY EDUCATION,ODISHA,BHUBANESWAR.
NO. 18854 DATE.02-11-15
3A-01-2015
QUOTATION CALL NOTICE
Sealed quotations are invited from empanelled Chartered
Accountants of Odisha for audit of Saakshar Bharat Accounts of 19 Districts
(Kalahandi, Bolangir, Sundargarh, Angul, Bargarh, Boudh, Deogarh, Gajapati,
Ganjam, Kandhamal, Keonjhar, Koraput, Malkangiri, Mayurbhanj, Nawarangpur,
Nuapada, Rayagada, Sambalpur & Sonepur) with 44 Blocks and 820 Gram
Panchayats of Bolangir,Kalahandi & Sundargarh District by 30.12.2015. Last
date of receiving quotation is 2.30 P.M of 18.11.2015. The sealed quotations
will be received in the office chamber of Dr. Radhamohan Panda, Deputy Director
(Saakshar Bharat) in all working days from 11.00 A.M to 5.00 P.M. The date of
opening of sealed quotation is 18.11.2015 at 4.30 P.M. The bidders or their
representatives will remain present at the time of opening of sealed quotation.
Sd/-
CHUDAMANI SETH
Elementary Education and
Member Secretary, SLMA.
Terms and Conditions for under taking the audit work
1. The firm has to audit the accounts of Saakshar Bharat for
the period from 2014-15 and has to submit audited statements consisting of
income and expenditure and receipt and payments and balance sheet statements
etc for each period.
2. There are 884 accounts being operated pertaining to the
SLMA (1)/ DPLSS (19)/BPLSS (44)/ GPLSS (820) covering in 19 districts of Odisha
State. The cash books are being maintained through Web Based Accounts and as
well as manual books of accounts also at SLMA/DLSS/BPLSS/GPLSS for the year
2014-15 pertaining to Saakshar Bharat Programme for the grants received from
the GOI / Govt. of Odisha.
3. The firm has to audit every voucher of the program as
there was no internal audit conducted for SBP funds.
4. As per the Accounts manual of Saakshar Bharat, the
Executive Authority of SLMA has to submit the UC and Audited Statements to the
G01/ Govt. of Odisha every year by 31st August of each year in respect of the
grants received up to the end of 315t March of that year. Hence, the firm
should complete the audit work for the period from 01.04.14 to 31.03.15 within
02 (two) months from the date of receipt of work assignment.
5. The audit charges will be paid only after the audit
report is submitted and accepted.
6. The Firm is entirely responsible for getting sufficient
manpower and as well as Technical power such as computers/ printers/internet
connections and stationery etc. for completion of audit in time. The
SLMA/DLSS/BLSS/GPLSS are not at all responsible for providing such facilities
to the audit authority.
7. The firm has to bear TA/DA and accommodation etc. The
SLMA/DLSS/BLSS/GPLSS are not at all responsible for providing such facilities
to the audit authority.
8. The firm should not claim any extra amount except the
remuneration mentioned in the appointment letter.
9. The C & A G empanelled Chartered Accountants shall
begin carrying out the services within 10(ten) days after the date the contract
becomes effective, or at such other date as may be specified by the clients.
10. Modification of the terms and conditions of this
contact, including any modification of the scope of the services or of the
contract price, may only be made by written agreement between the parties.
11. To verify the records for the period from 2014-15, the
firm has to visit all the offices of the DLSS/BLSS and in respect of GPLSS
records will be made available at Block Lok Shikshana Samitis of the District
concerned.
12. The firm has to vouch every detail of transactions of
respective offices.
13. The Member Secretary, SLMA, Odisha is not bound in any
way to select the firm offering the lowest price.
14. The firm should complete the assigned work within the
prescribed period i.e. one month from the date of receipt of the entrustment
letter. No extra time will be allowed to the firm. If the firm fails to
complete the audit work within the stipulated time, a penalty of 1% cut on the
total remuneration for fortnight of delay till the completion of assignment
will be imposed and necessary action will be taken as per the terms and
conditions of the contract.
15. The firm should not take up any other audit work of SLMA
to ensure his independence except the work related to tax duties
16. The work
entrusted to the statutory auditors should not be let out on sub-contract.
17. While conducting
the audit, the firm has to pay special attention on the following:-
i. Whether the implementing
agencies have faithfully followed conditions laid down in the Saakshar Bharat
guidelines/ Accounts manual in spending the funds and accounting for it.
ii. That implementing agencies
have used all the funds in accordance with the relevant financing agreements,
with due attention to economy and efficiency, and only for the purposes for
which they were provided.
iii. That the expenditure has the
necessary supporting documents and that it has been incurred in accordance with
the NLMA guidelines and the accounts manual.
iv. Those proper and complete
records have been kept as prescribed in the Accounts Manual.
v. That the SLMA/DLSS/BLSS/GPLSS
have used the funds for the Saakshar Bharat Funds and that the auditor, after
conducting audit is satisfied on this count.
vi. That the accounts have been
prepared in accordance with relevant accounting standards and the accounting
principles laid down in the Accounts Manual, and that these give a true and
fair view of the financial year of income, expenditure, assets and liabilities.
vii. Besides a primary opinion, on
the financial statements the firm should include a separate paragraph
commenting on the accuracy and propriety of expenses shown in income and
expenditure account and balance sheet on the activities financed by NLMA.
• A detail of advances are to be reflected in a separate
report.
