Government of West Bengal Department of Panchayats & Rural Development Joint Administrative Building (6th to 10th Floors), Block HC-7, Sector III Salt Lake City, Kolkata – 700 106 No. 2243-RD/O/MGNREGA/18A/01/16

Dated: 24.04.2017

Expression of Interest and Request for Proposal for Audit of Mahatma Gandhi NREGA accounts in the State of West Bengal for 2016-17 Financial Year Introduction Mahatma Gandhi NREGA is implemented in the State through the Gram Panchayats and different line departments as Project Implementing Agencies. Statutory audit of accounts is conducted every year by the CA Farms in each of the districts as well as for the State level unit at the West Bengal State Rural Development Agency (WBSRDA). While the state level audit is a minor part of the auditing requirement, the district level audits are required to be facilitated by following some kind of a standard operating procedure. To develop such standard protocols and formats, to orient district level auditors, to coordinate the audit at the district level and finally to incorporate the district reports into one consolidated state report, the following activities are required to be performed by a central audit agency to be engaged at the state level. Accordingly, rates are invited from auditing farms/individuals for the following works in connection with Audit of Accounts of Mahatma Gandhi NREGA for 2016-17 financial year in the State of West Bengal. Following are the required activities and deliverables as contemplated by the Department: 1. Auditing of all transactions at the State level out of the State Employment Guarantee Fund in relation to all the accounts maintained at the State level. 2. Development of a standard auditing format for constituent districts of the state in conformity with the auditing format for the State level transactions. 3. Development of a set of guidelines in relation to auditing of the accounts maintained by the Gram Panchayats, other programme implementing agencies, the office of the Programme Officer (Block) and the district. In the said guidelines, an indicative checklist has be prepared as to the documents to be verified in the course of audit and reconciliation of the accounts with bank may also be included. 4. Keeping in mind that the State proposes to complete the entire audit process and send to the Ministry of Rural Development, Government of India, the audited statement of accounts, auditor’s statements, and bank reconciliation statement by 31 July 2017, the agency should set a time line for the districts to follow. 5. The auditor engaged at the state level will also be responsible for preparation of the consolidated audit report of the state after incorporating the accounts received from all the districts. This may require interaction with the auditors engaged by the districts at several stages of audit process. 6. The agency will also be responsible for orientation of the district level auditors at the state headquarters before the commencement of audit, at a time when auditing is in an advance stage in the districts and finally on completion of audit in the districts. Logistics for such consultations (3 rounds) will be provided by the Department. For all the activities mentioned above the department proposes to pay auditing and consulting charges to the individual/agency at a consolidated fee of Rs.1.5 lakh. However, the individual/agencies should quote their rates at per/below/above the rate indicated hereinabove.

The agency should submit it’s proposal to the Additional CEO WBSRDA (Commissioner in the Department) with credentials, authorization, IT, ST clearance and all other documents usually required for submission of such proposals. The proposal must be submitted at the Office of the Commissioner, MGNREGA on the 9th floor of the Joint Administrative Building, HC-7, Sector-III, Salt Lake, Kolkata-700106 by 12 May 2017, 3 PM. The proposals will be opened on 15 May 2017 at 3 PM at the same location. If 12th is declared a holiday, the last date for submission will be automatically extended to 15 May 2017 (2 PM). _________________