Asociația Swiss Red Cross anunță extinderea termenului pentru selectarea unei companii de audit

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Asociația Swiss Red Cross anunță EXTINDEREA concursului pentru selectarea unei companii care să efectueze auditarea raportului financiar pentru perioada ianuarie – decembrie 2020 pentru implementarea proiectelor finantate de organizatie:

Project Nr.

Project Name

Period

Average nr. of transactions per year

Buget  2020
MDL

Project staff

415925

SRC Coordination Office in Moldova

01.01.2020 31.12.2020

400

1,200,000.00

2

415932

 Moldova: Towards health equity through social accountability - Phase 1

01.01.2020

31.12.2020

500

4,000,000.00

6

415933

Ageing & Health 2020-2022

01.01.2020 31.12.2020

50

7,100,000.00

30

415934

NBTC / Blood Safety 2020-2022

01.01.2020 31.12.2020

50 

5,200,000.00 

6

411006

Winter assistance for the most vulnerable people in the Republic of Moldova

01.12.2019 30.06.2020

300

835,000.00

34

450011

COVID-19 Outbreak response

30.04.2020 31.07.2020

10

430,000.00

0

Gasiti Caietul de sarcini (Terms of references) la finele anuntului. Orice alta informatie sau documente aditionale se pot oferi la solicitare prin e-mail. 

Pentru participare la concurs, ofertantul urmează să trimită următoarele documente:

  • CV-ul organizației din care să reiasă activitățile de audit relevante precum şi valoarea proiectelor auditate (in limba Engleza);
  • Oferta financiară.

Cerințe minime înaintate companiilor participante:

  • Limba de lucru este Engleza (oferta, raportul etc.)
  • Scrisoare de intentie (in limba Engleza)
  • 5 ani de activitate in domeniul de audit financiar;
  • Experiență cu auditarea proiectelor implementate de Asociații Obștești și proiecte finanțate de finantatori externi.
  • 3 Scrisori de recomandare de la clientii precedenti (din ultimii 5 ani de activitate)

Grila de evaluare :

Nr.

Criterii și subcriterii de evaluare

Punctaj

maxim

Punctaj acumulat

Observații

1

Experiența relevantă a Ofertantului pentru sarcina propusă

10

   

2

Corespunderea calificarii ofertantului cu Caietul de sarcini (Terms of references)

certificate (de exemplu de către Consiliul de supraveghere publică a auditului, apartenența la Federația Internațională a Contabililor) și în conformitate cu Standardele internaționale de audit (ISA).

30

   

3

Calificările personalului-cheie propus

Experiență demonstrată a echipei propuse în audit pentru proiecte de dezvoltare si societate civila

20

   

4

Suma ofertei financiare

40

   
 

TOTAL

100

   

 „Costul” va fi exprimat in valuta nationala si va include toate taxele și impozitele, inclusiv contribuțiile angajatorului, plătite pentru prestări servicii în Republica Moldova, inclusiv TVA, în conformitate cu legislaţia în vigoare.

Termenul limită de depunere a ofertelor este: 31 august 2020, ora 17:00

Perioada de desfășurare a auditului (colectarea datelor): orice perioadă cuprinsă între  30 noiembrie 2020 - 28 februarie, 2021

Termenul limită de prezentare a versiunii draft a raportului de audit: 15 martie 2020

Termenul limită de prezentare a versiunii finale a raportului de audit: 31 martie 2021

Ofertele urmează a fi depuse până la 31 august 2020, orele 17:00 la adresa electronica srcmoldova@redcross.ch sau în plicuri sigilate la adresa: Str. V. Alecsandri 2, MD-2009, Chisinau, Moldova, Swiss Red Cross, Alexeev Daniela

In contextul situatiei epidemiologige recomandam aplicarea prin email. Va rugan sa indicati subiectul mesajului “Audit 2020”. La aplicarea prin email ofertantul va primi un mesaj confirmare de receptie.

Pentru informații suplimentare, Vă rugăm să ne contactați la:

Numărul de tel: +373 795 44 793

Adresa de e-mail: srcmoldova@redcross.ch.

Persoana de contact: Alexeev Daniela, Manager Financiar.

TERMS OF REFERENCE  FOR FINANCIAL AUDIT OF SWISS RED CROSS (SRC) FUNDED PROJECT/S IN REPUBLIC OF MOLDOVA

Financial Audit in accordance with International Standards on Auditing (ISA 805) “Special Considerations Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement”

 1.Fundamental Principles

1.1The financial audit of a project is to be carried out by an independent auditor (“the auditor”) having the required professional competence and experience (e.g. Certification by National Audit Oversight Authority, membership of the International Federation of Accountants, credible references of having conducted financial audits of similar International Non-Governmental Organizations etc.), and in accordance with International Standards on Auditing (ISA).

2.Audit Standards

2.1 The financial audit shall be conducted in accordance with International Standards on Auditing (ISA 805) “Special Considerations Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement”.

2.2 In planning and performing audit of a single financial statement or of a specific element of a financial statement, the auditor however, shall adapt all ISAs relevant to the audit as necessary in the circumstances of the engagement.

2.3 In addition, the relevant standards of the local accounting as well as the local legislations on accounting and financial reporting in force in the country in which the financial audit is carried out, need to be taken into consideration by the auditor.

3.Objectives

3.1The objective of the auditor, when applying ISAs in an audit of a single financial statement or of a specific element, account or item of a financial statement, is to address appropriately the special considerations that are relevant to:

The acceptance of the Terms of Reference (ToR) for the audit engagement

The planning and performance of that audit engagement; and

Forming an opinion and reporting on the single financial statement or on the specific element, account or item of a financial statement to validate the existence of financial regularities and orderliness in the accounting and financial reporting.

3.2 Furthermore, the auditor is required to assess whether the organization has a system in place to assess relating to the following matters:

(i)  Existence, adequacy and effectiveness of the Internal Control System (ICS)

(ii)  Existence of the mechanism to validate that the project objectives and contractual conditions have been maintained.

(iii)  Existence of the mechanism to validate that the project’s financial resources have been used economically and effectively.

Where the objective listed under the section 3.1 shall be reflected in the audit report prepared in accordance with ISA 805, to conclude professional opinion on the objectives listed under the section 3.2, the auditor has to analyze the answers obtained from the annexed questionnaire (Annex 2) and express his/her opinion in the Management Letter (Annex 3).

4.Reference Documents

4.1 The following documents and information are to be considered by the auditor as basic references for performing the financial audit:

Legislation: National Law

National Accounting Standards

National Financial Reporting Standards

Project Agreement with Project Implementing Organization

Project Document

Project Budget, Operation Plan

Project Management Plan and Procedures

Any other contractual conditions relevant to the project

Accounting: Accounting documents subject to the financial audit

Financial Reports relating to the project

Policies & procedures on Finance, HR, Procurement and Asset management

Auditor: Prior year internal or external audit report

Prior year Management Letter

Any other information requested by the auditoR

5.Annexes

The annexes attached to the Audit ToRs form integral part of the Audit Report. The audit report shall be considered incomplete when these annexes are not furnished in entirety. These are:

Annex 1: Independent Auditors’ Report in accordance with ISA 805 (supplemented by (i) Project Balance Sheet with notes to clarify each positions in case these positions have been consolidated in the Balance Sheet), (ii) Project Income and Expenditure Statement with SRC expense codes, and (iii) Audit Findings and Recommendations

Annex 2: Questionnaire to conclude auditor’s opinion over the audit objectives presented under the section 3.2 Annex 3: Management Letter (to form auditor’s opinion over the answers obtained through the annexed questionnaire in the Annex 2)

6.Audit Planning

The auditor shall obtain a management representation letter signed by the project management to provide a full and an unrestricted access at any time to all records and documents (including accounting records, contracts, minutes of meetings where financial decisions were made, bank records, invoices, employees involved in processing/approving financial activities wherever feasible etc.), and external service providers (including banks, consultants, contractors and any other persons or firms engaged by the project or its implementing partner organization/s).

The auditor shall adequately plan audit engagement and conduct the audit of highest professional quality in an economical and efficient manner. On the basis of the information received during the planning phase, including the auditor’s risk assessment, the auditor shall determine:

the type of transactions to be audited and the audit methods (full audit or sample selections);

the type of physical counts or examination and the sites to be selected;

the number of site visits to be planned.

location for the audit work to ensure access to relevant supporting documents and key employees during the audit.

7.Audit Procedures

Appropriate audit procedures are to be applied by the auditor in order to form a conclusion on the matters outlined in the audit ToR. These procedures applied, either on a full coverage or a sample selection basis may include: controls, checking, evaluation, inspection, interview, analysis and other audit techniques. When selecting the audit procedures, the auditor shall give consideration to the results of her/his risk assessment (during planning stage and during the course of the audit work).

Accordingly, the auditor must define and carry out suitable audit procedures in order to obtain an overview of the aforementioned aspects before the auditor assesses the individual findings and reaches a final independent opinion on the audit.

The auditor is expected to select and apply any other audit procedures that the auditor may consider necessary in the professional execution of the audit engagement. The auditor however ensures that the continuity in the audit approach is maintained even if there is a change of an auditor or audit team from prior year.

In addition, to conclude auditor’s opinion over the audit objectives mentioned under the section 3.2 above, the auditor has to analyse the answers obtained from the annexed questionnaire (Annex 2). Any answers with “No” have to be taken up in the Management Letter as auditor’s findings and recommendation.

8.Closing Meeting

After the completion of the audit engagement, but before leaving the premises of the organization, the auditor shall hold a closing meeting with the persons responsible for the project management, and the senior staff responsible for accounting and financial reporting. The meeting shall address the results of the audit, discuss major weaknesses in the project, administrative and financial management (including the deficiencies of individual staff members) and propose recommendations to improve the project management, the accounting procedures and the internal control system.

9.Reporting

In forming an opinion, the auditor is required to evaluate whether the financial statements provide adequate disclosures to enable the intended users to understand the effect of material transactions and events on the information conveyed in the Financial Statement.

The report should be clear, short, and constructive. The financial audit report and the Management Letter shall be submitted either in [English, French or Spanish] language, only. The Financial Statement contained in the auditor’s report must be congruent to the Financial Statement reported to the Swiss Red Cross during the December 20XX financial reporting.

The Audit Report is to be signed by the leader of the audit team and the management representative of the Swiss Red Cross or the person with the delegated authority.

The auditor must submit three (3) (signed and dated) paper version and one (1) digital version of the audit reports directly to the SRC Country Coordinator in the project country. If there no SRC Country Coordination Office in the project country, the audit reports shall be sent directly to the respective country Programme Coordinator at the SRC Headquarters in Switzerland.

 




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