Chhattisgarh Gramin Aajeevika Samvardhan Samiti (CGSRLM- Bihan) (Under the Rural Development Department, Govt. Of Chhattisgarh) Block –IV, 1st Floor, Indrawati Bhawan, Naya Raipur-492001 Phone No. 0771-2420220, 221 [email protected], Website- www.bihan.gov.in

No. –CGSRLM/Proc./EOI-17/003

Dated: 10th March 2017

REQUEST FOR EXPRESSIONS OF INTEREST

(CONSULTING SERVICES– FIRMS SELECTION) INDIA CHHATTISGARH STATE RURAL LIVELIHOODS MISSION (CGSRLM) NATIONAL RURAL LIVELIHODS PROJECT (NRLP) Loan No./Credit No./Grant No.: 4978 IN Assignment Title: “Hiring of Audit Agency for conducting Statutory Audit of Chhattisgarh State

1.

The Government of India has launched the National Rural Livelihoods Mission (NRLM) under the Ministry of Rural Development (MoRD). The mission aims at creating efficient and effective institutional platforms of the rural poor enabling them to increase household income through sustainable livelihood enhancements and improved access to financial and selected public services. NRLM has set out with an agenda to reach out, and mobilize 7 crore BPL households, across 600 districts, 6000 blocks, 2.5 lakhs Gram Panchayats, 6 lakhs villages in the country, into self-managed SHGs and federated institutions and support them for livelihoods enhancement and income augmentation.

2.

The Government of India has availed a credit from International Development Association (IDA), towards the National Rural Livelihoods Project which aims to support the National Rural Livelihoods Mission under the Ministry of Rural Development, Government of India; and intends to apply part of the loan proceeds to make payments under the contract for the following services: The consulting services:

“Hiring of Audit Agency for conducting Statutory Audit of

Chhattisgarh State Rural Livelihoods Mission under National Rural Livelihoods Project (NRLP)” include following;

1

CGSRLM/Proc./EOI for Statutory Auditor/ Mar. 2017

3.

Chhattisgarh Gramin Aajeevika Samvardhan Samiti (CGSRLM- Bihan) an autonomous body of Chhattisgarh wishes to undertake the work of External audit (Statutory Audit) of Program Implementing Units called as Block Mission Management Units (BMMU), District Mission Management Units (DMMU) and State Mission Management Unit located in the State of Chhattisgarh. The main tasks to be performed under statutory audit are:Statutory Auditing for FY 2016-17 which comprises the auditing work of the following: a. State Mission Management Unit (SMMU) comprising NRLP & NRLM activities, b. 15 NRLP Districts comprising NRLP & NRLM activities, c. Remaining 12 Districts comprising the NRLM activities only and d. Consolidation of all statutory audit reports clearly indicating all types of financial reports for NRLP & NRLM activities at State and Districts level.

Details of the tasks to be performed may be seen in the draft TOR. 4.

Invitation: Chhattisgarh Gramin Aajeevika Samvardhan Samiti (CGSRLM- Bihan) now invites reputed Chartered Accountants firms to indicate their interest in providing the Services.

5.

Minimum Eligibility Criteria: For any Private Audit Firm to be considered for appointment as external auditors, it should meet the Minimum Eligibility Criteria specified below. Failure to satisfy any of the Minimum Eligibility Criteria as listed in the Annexure -1 & 2 renders the firm not eligible for the assignment. For further details of the eligibility criteria, structured questionnaire and other required documentation, please contact the SMMU office or download from our website www.bihan.gov.in

6.

Short-Listing Criteria: After the scrutiny of the EoI, Audit firms who meet the minimum eligibility criteria are further evaluated to arrive at the shortlist of maximum six firms. The shortlisting criterion is listed as follows: a) Criterion 1: The applicant audit firm is empanelled with the C&AG1 in the panel of audit firms eligible for major audits for FY 2015-16. b) Criterion 2: The applicant firm is Independent of the entity to be audited. · The audit firm is not the incumbent Internal Auditor of the project or the implementing agencies. · No partner of the audit firm or any qualified employee of the firm is related to any member of the Governing Body/Executive Committee/Board of Directors or the Project Director/Managing Director/any Director or any of the senior management (as

2

CGSRLM/Proc./EOI for Statutory Auditor/ Mar.2017

applicable) of the implementing agencies. Relative would mean husband, wife, brother, or sister or any lineal ascendant or descendant. · Neither the firm nor its Partners or Associates have any interest in the business of the implementing agencies. · From the time of appointment and for one year after (to be counted from the date of issue of final audit report) the Firm ceases to be Auditor, no other assignment of any kind to the implementing agency/project (including consultancy) will be accepted, either by the firm or by its partners or relatives of partners of the firm or by its associates. · The audit will not be done by a person who was either an employee in the project or a partner/employee of the retiring auditor, unless such person is employed with the firm for at least one year. c) Criterion 3: The audit firm is not one against which disciplinary orders have been issued by the Public Companies Accounting Oversight Board and these orders are in force. Also, any partner/senior manager of the audit firm is not associated with the audit in any manner if he/she ·

has been found guilty of professional/other misconduct by the Institute of Chartered Accountants of India under the First or Second Schedule of the Chartered Accountants Act, 1949; or · is one against whom disciplinary sanction orders have been passed by the Public Companies Accounting Oversight Board. d) Criterion 4: · Head office/Branch office of the firm should be situated in Raipur and Firm should have registered with ICAI as on 01.01.2010 (i.e. at least 7 years old firm) & having minimum 6 partners in firm out of which 4 should be FCA. · Branch should be minimum 7 years old (01-01-2010) In case of Branch office in Raipur. · Average Annual Turnover of HO Rs. 100 Lakhs & branch of the firm Rs. 25 Lakhs in last three previous years (i.e. 2013-14 to 2015-16) and list of major client of the firm to whom services provided in Chhattisgarh shall be attached. ( applicable if HO situated Outside Chhattisgarh ) · Average Annual Turnover of the firm Rs. 50 Lakhs in last three previous years (i.e. 2013-14 to 2015-16) and list of major client of the firm to whom services provided shall be attached. (applicable if HO situated Chhattisgarh) · Firm should have minimum 1 Paid assistance as on date 01-01-2017. 7.

"The attention of interested Consultants is drawn to paragraph 1.9 of the World Bank’s Guidelines: Selection and Employment of Consultants [under IBRD Loans and IDA Credits & Grants] by World Bank Borrowers “Consultants Selection Guidelines of the World Bank dated January 2011” (“Consultant Guidelines”), setting forth the World Bank’s policy on conflict of interest. " "The Guidelines are available at www.worldbank.org/procure." 3

CGSRLM/Proc./EOI for Statutory Auditor/ Mar. 2017

8.

A Consultant will be selected in accordance with the Quality and Cost Based Selection (QCBS) method set out in the Consultant Guidelines.

9.

Date of pre-EoI conference is 20th March 2017 from 12:00 am to 01:00 pm.

10. Further information can be obtained at the address below during office hours. 11. The firm should submit the EOI in an envelope duly sealed marked clearly “Expression of Interest

for Statutory Auditor in CGSRLM”. 12. Expressions of interest must be delivered only in a written form to the address below (in person, or

by post/ speed post) by 25th March 2017 before 16.00 Hours (IST) Address: The Mission Director Chhattisgarh Grameen Aajeevika Sanwardhan Samiti (CGSRLM- Bihan) Block - IV, 1st Floor, Indrawati Bhawan, Naya Raipur (CG)- 492001 Phone No. -0771-2420220, 221. Email :- [email protected], website – www.bihan.gov.in

Mission Director, CGSRLM Chhattisgarh, Raipur

4

CGSRLM/Proc./EOI for Statutory Auditor/ Mar.2017