NOTICE INVITING TENDER FOR INTERNAL AUDITOR & TAX … · 2019-09-24 · Rethish Kumar T.K., In...

NATIONAL INSTITUTE OF MENTAL HEALTH & NEURO SCIENCES

(Institute of National Importance), P.B. No. 2900, Hosur Road, Bengaluru – 560 029

Ph: 26995023 to 25 / 5780 E-mail: [email protected]

Fax: 080-26571563/26564830/2121/6811 Website: www.nimhans.ac.in/tender

STR-1A/IA/TN-01/2017-18 Date: 16.05.2017

NOTICE INVITING TENDER FOR INTERNAL AUDITOR & TAX CONSULTANT

NIMHANS invites proposal from eligible Chartered Accountants Firm for appointment

as Internal Auditor for the Institute for the financial year 2017-18.

Detailed tender document along with Scope of work can be downloaded from the Government

website: http://www.tenders.gov.in OR the Institute website www.nimhans.ac.in/tender.

Demand Draft’s has to be drawn in favour of “The Director, NIMHANS, Hosur Road,

Bengaluru – 560 029” for ` 528/- (Inclusive of VAT @ 5.5 %) towards the cost of tender

application and for ` 10,000/- towards EMD should be enclosed separately with the respective

technical bid. The eligible firms as per terms should submit the completed tender bid on or

before 10.30 AM, 07.06.2017 (Due date). The Technical bids will be opened on 07.06.2017

at 11.00 AM in the presence of tenderers or their representatives in the Committee Room, adj.

to Registrar Chamber, Administrative block, NIMHANS, Bengaluru.

Sd/-, Director

mailto:[email protected]

http://www.tenders.gov.in/

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NATIONAL INSTITUTE OF MENTAL HEALTH AND NEURO SCIENCES

(Institute of National Importance)

P.B. No. 2900, Hosur Road, Bengaluru – 560 029

TENDER DOCUMENT

FOR INTERNAL AUDITOR & TAX CONSULTANT

OPENING DATE FOR SUBMISSION OF TENDER : 16.05.2017

CLOSING DATE FOR SUBMISSION OF TENDER : 07.06.2017 UPTO 10.30 AM

TECHNICAL BID OPENING : 07.06.2017 @ 11 AM

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NOTICE INVITING TENDER FOR INTERNAL AUDITOR & TAX CONSULTANT

APPOINTMENT OF INTERNAL AUDITOR & TAX CONSULTANT IN NATIONAL

INSTITUTE OF MENTAL HEALTH AND NEURO SCIENCES (NIMHANS) FOR

THE FINANCIAL YEAR 2017-18

Tenders are invited from Chartered Accountants Firms (CA Firms) for appointment as

NIMHANS Internal Auditors and Tax Consultant for the Financial Year 2017-18.

The NIMHANS Internal Auditor will be required to conduct the internal audit in on monthly

basis. Transactions from 01-04-2017 to 31-03-2018 are to be audited and Audit Reports should

be submitted on monthly basis. The Internal Auditor should also advice on matters related to

Income Tax, Service Tax, VAT and GST. Internal auditor should assist filing of tax returns

pertains to 2016-17 and 2017-18.

The interested CA firms may submit their tender in the prescribed proforma provided

herein, which includes Notice Inviting Tender, Eligibility Criteria, Scope of Work,

General Terms and Conditions, Technical Bid (Experience and Capability Criteria) as per

Annexure - I and the Financial Bid (Professional Fee) as per Annexure - II.

The sealed tender may be submitted in one big envelope superscribing “Internal Auditor and

Tax Consultant for NIMHANS” containing two separately sealed small envelopes, (one for

"Technical Bid" and another for "Financial Bid") superscribing as such and addressed to “The

Registrar, National Institute of Mental Health & Neuro Sciences, Post Box No. 2900, Hosur

Road, Bengaluru–560 029, Karnataka, India” and has to be dropped in the box at the

Purchase section, NIMHANS Administrative block on or before 10.30 AM, 31.05.2017 (Due

date). The Technical bids will be opened on 31.05.2017 at 11.00 AM in the presence of

tenderers or their representatives in the Committee Room, adj. to Registrar Chamber,

Administrative block, NIMHANS, Bengaluru.

The technical bid envelope must contain the technical bid format in prescribed Performa as per

Annexure - I along with a demand draft of ` 528/- (non-refundable) towards cost of tender

document and Earnest Money Deposit (EMD) of ` 10,000/- (non-interest bearing) favoring

“The Director, NIMHANS, Hosur Road, Bengaluru – 560 029” and payable at Bengaluru

with all relevant documents in support of eligibility and experience criteria. The financial bid

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envelope must contain only the financial bid format as per Annexure - II. The financial bid

shall include professional fee / charges for all services including expenses for boarding /

lodging of staff to be incurred in carrying out the internal audit services. NIMHANS will not

accept any claim other than professional fee / charges etc. specified in financial bid.

The technical bid will be opened at NIMHANS, on 31.05.2017 in the presence of the bidders

who wish to be present. The Financial bid will be opened on the date which will be

communicated to only those bidders who are found technically qualified after evaluation of

eligible technical bid as per selection criteria provided.

The interested CA firms are advised to read carefully the entire tender document before

submitting their tender and the tender documents not received in prescribed format and/or are

found incomplete in any respect will be summarily rejected.

Any further clarifications can be sought from Shri. Rethish Kumar T.K., In charge DFA &

CAO, NIMHANS, Hosur Road, Bengaluru (Telephone No. 080-2699 5018)

A. ELIGIBILITY CRITERIA:-

In order maintain independence and objectivity of audit, the CA firm doing

internal audit of NIMHANS for the period of 2016-17 is not eligible for

reappointment.

The interested CA firms are advised to read and understand the eligibility criteria

mentioned herewith before submitting their tender:-

1. The CA firm should have at least an experience of 10 years from the date of

registration of the firm. (Copy of self attested registration certificate is required be

submitted)

2. The CA firm should have at least four ACA/FCA on the date of tender submission.

(Copy of self attested relevant documents from ICAI is required to be submitted)

3. The CA firm should have at least twenty Articles /Audit Clerks. (Copy of self Attested

relevant documents from ICAI is required to be submitted).

4. The CA firm should have conducted either statutory audits and /or internal audits of the

following organizations on or after financial year 2007-2008.

a. Two Autonomous Bodies / Statutory Bodies / Govt. Educational Institutions.

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Or

b. Three Central or State PSUs.

5. The Annual turn-over of the interested CA firm shall not be less than ` 100 lakh in each

of last three financial years i.e. 2014-15, 2015-16 and 2016-17.

B. SCOPE OF WORK:-

The NIMHANS internal auditor has to cover all issues relating to the internal audit

including the issues as specified below:-

1. The checking and verification of the cash book and to ensure that the cash in hand is

reconciled with cash book records.

2. 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.

3. The checking and verification of payment transactions on test check basis to ensure that

they are made as per the generally accepted accounting principles and the NIMHANS

rules.

4. 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.

5. Checking and verification of Government Grants (Central / State) received and utilized

and their quarterly reconciliation.

6. The scrutiny of all assets and liabilities accounts to ensure their correctness.

7. The review of fixed assets register / records and their reconciliation with accounting

records.

8. The review of liability registers and their reconciliation with accounting records.

9. To ensure that the required monthly / quarterly reports on various matters are submitted to

authorities properly and in due time.

10. To ensure the compliance with applicable statutory requirements like Income Tax,

Service tax, PF and NHS etc.

11. To ensure that the salary to staff is being paid as per their terms and condition and to

ensure the Correctness of pay fixation.

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12. 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.

13. Ensure that outstanding staff loans and advances are recovered as per the stipulated

terms / NIMHANS rules.

14. Review of inter-campus transactions by way of debit notes and /or credit notes and their

quarterly reconciliation i.e. the inter- campus- reconciliation. We have three campus, main

at Hosur Road and two Centres at BTM Layout and Sakalwara.

15. Ensure reconciliation of earnest money deposits (EMD) register and security Deposit

(SD) register with the Accounting records.

16. Checking and verification of procurements of capital items to ensure that prescribed

procedure mentioned in NIMHANS purchase policies have been followed.

17. Ensure that payment for AMC and service contracts were made as per the Agreement

terms and conditions.

18. Ensure that the NIMHANS policies, rules, regulation and procedures are adhered to is all

accounting matters and transactions.

19. Review of accounting and internal control systems for particulars type of Financial

transactions and suggestions for improvements where weak lacunae is accounting and

internal control systems are observed.

20. Detection of systemic flaws and suggestions for adopting the corrective measures.

21. Advice NIMHANS on risk assessment and risk mitigation mechanism.

22. Reporting of outstanding C&AG audit paras at the end of each reporting period of

internal audit with remarks of NIMHANS Campus for non-compliance / non-settlement.

23. To advice on income tax, service tax, sales tax, excise duty and custom laws etc.

Applicable to NIMHANS Campus time to time. To help in preparation and submission

of necessary compliance with applicable laws.

24. Preparation of income tax return and submission of same to income tax authorities.

25. Preparation and filling of e-TDS quarterly returns within applicable due date.

26. Preparation and filling of service tax returns within applicable due date.

27. To carry out internal audit of each campus of NIMHANS and Head Office on

monthly basis and submit the monthly internal audit report to DFA &CAO.

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28. To ensure that the team deputed to carry out the internal audit should consist of at least

one CA and two articles / audit clerks. The audit should prepare Audit plan and Audit

programme and submit the same to DFA &CAO before commencement audit.

29. The audit for a month to be commenced immediately after the budget review, which will

be conducted usually on first Thursday of next month.

30. To discuss the draft internal audit report, representative of the audit team may attend

monthly budget review meeting.

31. The internal audit report is to be prepared in four parts as given below:-

a. Part – I : Management Summary and Suggestions

b. Part – II : Detailed Internal Audit Report (for Current month)

i. Statutory Matters

ii. Income Related (Grant/Hospital/Academic)

iii. Purchases

iv. Civil Engineering Works

v. Projects related

vi. Cash and Banking

vii. System related

viii. Other matters

c. Part – III : Action Taken Report (Current / Previous)

d. Part - IV : Non-Compliance with Previous Reports

32. For all matters, the NIMHANS internal auditor will co-ordinate with DFA & CAO.

33. Review of monthly accounts of GPF Trust

34. Review of Internal Audit Manual for updation.

C. TERMS AND CONDITIONS:-

1. Each page of tender documents is required to be signed by the Nodal Partner of CA firm.

The documents / certificates in support along with the tender shall also be signed by the

Nodal Partner.

2. Tenders without EMD will be summarily rejected.

3. The earnest money deposit (EMD) of successful bidder will be converted into Security

Deposit (SD) amount for the period of contract and will be refunded on request of the

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bidder after completion of period as well as the obligation of internal audit of

NIMHANS.

4. Tender shall be submitted in prescribed / official tender document only. If submitted

in any other form, the same shall be summarily rejected.

5. The tender documents shall be written legibly and free from erasing, correctionsand

over-writing, otherwise the bid will be rejected.

6. If any date mentioned above happens to be a holiday, then the next working day will be

the relevant date.

7. NIMHANS reserves the right to accept/reject any/all offer(s) without assigning any

reason.

8. NIMHANS reserves the right to cancel this tender process at any time without assigning

any reason before the selection of centralized internal of auditors and the tendered

shall not be entitled to claim any damage or compensation due to such

cancellation.

9. This tender is subject to the jurisdiction of the local courts at Bengaluru only. All

disputes arising out of the tender process shall have the jurisdiction of the local courts at

Bengaluru only.

10. Tenders received in the single-bid system i.e. having the technical bid as well as

financial bid in the same small envelope shall be rejected.

11. NIMHANS will not accept any claim other than professional fee / charges etc. specified

in financial bid.

12. The NIMHANS internal auditor should not have any disputes with any of the client. If

any dispute comes to knowledge of NIMHANS at any point of time, then the services

of internal auditor would be terminated.

13. Any tender received not in conformity the aforesaid terms and conditions may not

be considered and same will be rejected.

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DECLARATION

(TO BE GIVEN BY THE TENDERER)

Tender Notification Number : STR–1A/IA/TN-01/2017-18 Dated 16.05.2017

Name of the Firm : …………………………………………….…..

To

The Director,

NATIONAL INSTITUTE OF MENTAL HEALTH & NEUROSCIENCES

(Institute of National Importance)

Post Box No. 2900,

Hosur Road, Bengaluru – 560 029

Dear Sir,

1. I/We hereby submit my/our tender bid for Appointment of Internal Auditor & Tax

Consultant.

2. I/We have enclosed herewith the DD No…………… Date…………… for ̀ 10,000/- drawn in

favour of “The Director, NIMHANS, Bengaluru” towards EMD/Bid Security.

3. I/We have gone through all terms and conditions of the tender documents before submitting

the same.

4. I/We have noted that overwritten entries shall be deleted unless duly cut & re-written and

initialed.

5. Tender bids are duly signed (No thumb impression should be affixed).

6. I/We undertake to sign the contract/agreement, if required, within reasonable time from the

date of issue of the letter of acceptance, failing which our/my security money deposited may be

forfeited and our/my name may be removed from the list of suppliers at the NIMHANS,

Bengaluru.

NOTE: ALL TERMS & CONDITIONS SUCH AS TAXES/LEVIES ETC, HAS BEEN

INDICATED IN THE QUOTATIONS FAILING WHICH IT WILL BE PRESUMED

THAT THE RATES ARE INCLUSIVE OF ALL TAXES/LEVIES AND OTHER TERMS

AND CONDITIONS ARE ALSO AS PER YOUR REQUIREMENTS.

Yours faithfully,

Signature of Tenderer & seal

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EMD REFUND VOUCHER

Tender No. STR–1A/IA/TN-01/2017-18 16.05.2017

Name of the Equipment Quoted for: Appointment of Internal Auditor & Tax Consultant

Name and Address of the Depositor:

Nature of Deposit E.M.D

Amount of Deposit ` 10,000/-

DD No. & Date

Date of Deposit

Status (For office use)

Successful

Unsuccessful

Cancelled

Reg. Vol. 09 Pg. No. I. No. 01 Sl. No.

Received the ……………………………………… on …………..day of …………….… 2017 the

sum of ̀ 10,000/- (Rupees Ten Thousand Only) being the amount payable on account of deposit

described above.

Signature & Seal of the Depositor

---------------------------------------------------------------------------------------------------------------------

(FOR OFFICE USE ONLY)

This is to certify that the amount of deposit of ` 10,000/- (Rupees Ten Thousand Only) has

become due for payment on or after ………………… Sanction of the Director has been obtained

for refund of the above amount, on the note sheet Para No. …… of the File No:

………………………………………… and necessary entry of the refund of the deposit has been

recorded in the E.M.D register page No. ……… The above DD sent to Accounts section on

…………….

Administrative Officer (S) Registrar

---------------------------------------------------------------------------------------------------------------------

VOUCHER NO: ……………. DATE ………………… PASSED FOR PAYMENT TO

Shri/Smt/Messrs …………………………….……………………………… ` 10,000/- (Rupees

Ten Thousand Only)

CASE WORKER MANAGER / O.S. DY.F & A.O.

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Annexure – I

TECHNICAL BID

(The details to be provided as on the closing date of this tender notification)

STR-1A/IA/TN-01/2017-18 Date: 16.05.2017

Sl.

No. Particular Details

1 Name of the CA Firm

2 Registered / Main Office Address

3 Name of Nodal Partners

4 Contact No. of Nodal Partner

5 No. of Branches in India

(Attach a list along with address)

Eligibility Criteria

1 Whether the firm meets all the eligibility

Criteria (Yes/ No)

2 No. of years of experience

3 Date of registration of CA firm

4 No. of ACA/FCA in the firm (as on

closing date of tender)

5 No. of Article / Audit Clerks

6

Whether the CA Firm have an experience

of conducting requisite no. of Statutory

and / or internal audit of eligible

clients/organization (Provide list of

eligible clients/organization along with

their turnover financial year wise and

enclose their appointment letters).

7 Experience of audit PSUs

8 Annual turnover of CA firm for (Enclose

proof – IT return/any other)

a. 2014-15

b. 2015-16

c. 2016-17

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Annexure - II

FINANCIAL BID

The interested CA firm may quote their professional fees (all inclusive) in the following format:-

Sl. No. Particulars Amount in `

1. Annual Professional fee for Internal Audit (Fees will be paid on

monthly basis after receipt of Audit Report)

2 Annual Professional fee Tax Consultancy

3. Appearance Fee for attending Tax Office/C&AG (Per Day)*

Total Annual Professional fee (1+2+3)

Service Tax including Education Cess 15%

Grand Total

*This will be paid on actual basis, rate is inclusive Professional fee, Transportation and out of

pocket expenditures

Grand Total Professional fees in words …………………………………………………………….

………………………………………………………………………………………………………

Signature of Nodal Partner

(with Name and Firm Seal)

NOTICE INVITING TENDER FOR INTERNAL AUDITOR & TAX … · 2019-09-24 · Rethish Kumar T.K., In...

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