UTTAR PRADESH STATE RURAL LIVELIHOODS MISSION

First Floor, Eldeco Corporate Tower, Vibhuti Khand, Gomti Nagar, Lucknow-226010
Rural Development Department, U.P.
Phone: +91 88873 53270
email: mdsrlmup9@gmail.com website: www.rd.up.nic.in
Tender No.: 15/1703/Internal Auditor Selection/2020-2021, Lucknow Dated: 01 June, 2020
E-Procurement
Notice inviting e-tender from Selection of CHARTERED ACCOUNTANT FIRM FOR
INTERNAL AUDIT FOR FY 2020-21
Uttar Pradesh State Rural Livelihoods Mission, Lucknow invites e-tender from “CHARTERED
ACCOUNTANT (C.A.) FIRM” registered with the ICAI for carrying out audit of UPSRLM in 4
different Packages covering entire U.P. for the Financial Year 2020-21. The interested C.A. Firm may
go through the mandatory qualification criteria and general information as follows:
The Mandatory criteria for submitting the Bids are as follows:
 Firm must be registered with the ICAI and should be in existence for more than 10
years as on 01.01.2020. (Attach copy of the latest constitution certificate of the ICAI)
 Firm must have at least 03 Partners.
 Firm must be empanelled with CAG. (Attach copy of the empanelment)
 Firm must have PAN and GST. (Attach Copy of self-attested PAN Card and GST
Registration Certificate)
 C.A. Firm must have minimum average annual turnover of Rs. 10 lakhs in the last three
financial years (FY 2016-17, FY 2017-18 and FY 2018-19).
 C.A. Firm has experience of handling at least 03 Internal Audit assignment of
Central/State Government Funded projects/ PSUs, excluding Banks Audit.
 Firm must have a Head Office or branch office in existence in the division/district of the
respective packages they are applying for.
 The Tender Price is Rs. 1,000/- (Rupees One thousand) only to be submitted in the form
of A/c. Payee Demand Draft/ Banker’s Cheque has to be submitted in a separate
envelope before the last date of submission of Bids by post/hand to Accounts Section,
Uttar Pradesh State Rural Livelihood Mission (UPSRLM) office.
 The Earnest Money Deposit (EMD) is Rs. 10,500/- (Rs. Ten Thousand and Five
Hundred) only to be submitted in the form of A/c Payee Demand Draft/ Banker’s
Cheque or Fixed Deposit Receipt pledge in favour of Mission Director, Uttar Pradesh
State Rural Livelihood Mission or Bank Guarantee addressed to Mission Director,
Uttar Pradesh State Rural Livelihood Mission. The EMD to be submitted in a separate
envelope before the last date of submission of Bids by post/hand to Accounts Section,
Uttar Pradesh State Rural Livelihood Mission (UPSRLM), Lucknow office.
 C.A. Firm should enclose affidavit of attaining the qualifications and not blacklisted or
debarred by any Department of the State/Central Government/The World Bank due to non-
performance and corrupt/ fraudulent practices. The C.A. Firm must not have any litigation
pending in any Hon’ble Court of Law or its partner/s has never been convicted by any
Hon’ble Court of Law.
 Complete Income tax return along with all annexure for financial years (FY 2016-17, FY
2017-18 and FY 2018-19)
General Information to the Bidders:
 The last date and time of submission of Proposal is 6 July, 2020 by 03:00 P.M.
 The date and time of opening of Proposal is 6 July, 2020 by 03:30 P.M.
 Only online proposal will be accepted in the standard format- Mandatory, Technical Marking and
Financial Marking as per FIN-1 (BOQ).
 The Tender Price and Earnest Money Deposit (EMD) will be submitted in HARD COPY in
separate envelop before the last date of submission of bid. TECHNICAL AND FINANCIAL
BID must not be given in HARD COPY, otherwise the concerned bid shall be treated as
cancelled.
 In case last date for submission of proposal falls as weekend (Saturday/Sunday) or Gazetted
Government holiday, the last date for submission of proposal shall be next working day till the
originally mentioned time.
 The proposal submitted by C.A. Firm in the prescribed format shall be the basis for determining
the mandatory qualification.
 First of all the technical bid would be open and evaluated by the Committee and approval of the
competent authority, the details of technically qualified C.A. Firm would be published on e-
tendering portal and afterwards financial proposal would open.
 The C.A. Firm must submit appropriate document, as deemed fit as evidence of the information
provided in proposal.
 The interested C.A. Firm must submit proposal for ONLY 1 PACKAGE.
 The UPSRLM is not bound to accept any or one of the bids submitted.
 The period of contract is 1 year, which can be further extended for 1 year for 2 times on
satisfactory performance and mutual consent.
 C.A. Firm may request clarification, if any latest by 15 (Fifteen) days before the last date of
proposal submission. Any such request shall be addressed to Mission Director, UPSRLM, First
Floor, Eldeco Corporate Tower, Vibhuti Khand, Gomti Nagar, Lucknow-226010, Rural
Development Department, U.P., Phone: +91 8887353270 email: mdsrlmup9@gmail.com
 The proposal shall be prepared in indelible ink. It shall contain no overwriting, except as
necessary to correct errors made by the C.A. Firm itself. Any such corrections must be initialled
by the persons or person who sign(s) the proposals. All the annexure to be signed by the person,
who is submitting the proposal.
 The C.A. Firm would be selected by Quality and Cost Based Selection (QCBS) method in
which the weightage of technical evaluation is 80% and financial evaluation is 20% and the
C.A. Firm get maximum combined score would be considered for selection. The C.A. Firm
did not meet the minimum qualifying technical score shall not be considered for financial
evaluation. For final selection of C.A. Firm, in case two or more C.A. Firm got combined
score, the decision to select a C.A. Firm would be taken on the basis of experience of firm
and average annual turnover.
 The finally selected C.A. Firm would Performance Security as per rule in the form of A/c
Payee Demand Draft/ Banker’s Cheque or Fixed Deposit Receipt pledge in favour of
Mission Director, Uttar Pradesh State Rural Livelihood Mission or Bank Guarantee
addressed to Mission Director, Uttar Pradesh State Rural Livelihood Mission.
 Any proposal received after the closing date/ time will not be accepted.
 The selection of C.A. Firm will be made as per the procurement rules of UP Govt. following
QCBS method. The information related to the qualifying criteria must be furnished by the C.A.
Firm on the prescribed format. Interested C.A. Firm may access additional information about the
Uttar Pradesh state Rural Livelihood Mission at www.rd.up.nic.in
Based on the information provided above, the interested C.A. Firm are advised to submit Tender Price
and EMD before last date 6 July, 2020 at following address by 03:00 P.M. Please note that the
proposal will be accepted only online in the prescribed format only.
Please submit your proposal on e-tendering portal of Government of UP https://etender.up.nic.in
and submit Tender Price and EMD on the following address:
Mission Director,
Uttar Pardesh State Rural Livelihood Mission,
First Floor, Eldeco Corporate Tower, Vibhuti Khand,
Gomti Nagar, Lucknow-226010, Uttar Pradesh.

NOTE:
1. The Mission Director on his sole discretion can cancel any or all of the bids that would be
submitted at UPSRLM.
2. In case of any dispute, the legal jurisdiction shall be at Lucknow.

Mission Director
Uttar Pradesh State Rural Livelihoods Mission
 RFP DOCUMENTS
FOR
HIRING OF SERVICES OF C.A. FIRM
by Quality & Cost Based Selection (QCBS) Method
BY
Uttar Pradesh State Rural Livelihood Mission,
Rural Development Department, U.P.
First Floor, Eldeco Corporate Tower, Vibhuti Khand, Gomti Nagar, Lucknow-226010

Phone: +91 88873 53270

E-mail: mdsrlmup9@gmail.com, website: www.rd.up.nic.in

Letter No.:15/1703/Internal Auditor Selection/2020-21, Lucknow Dated: 01 June, 2020

CONTENTS
SECTION 01 : DETAILS OF ASSIGNMENT & SELECTION
PROCESS

SECTION 02 : FORMATS FOR SUBMISSION OF PROPOSAL

SECTION - 01
DETAILS OF ASSIGNMENT AND SELECTION PROCESS
1. TERMS OF REFERENCE
2. PERIOD OF THE ASSIGNMENT
3. MODE OF SELECTION and CONTRACT
MANAGEMENT
4. EVALUATION OF PROPOSALS
5. INFORMATION TO BIDDERS ON GENERAL
CONDITIONS
SECTION - 02
FORMATS FOR SUBMISSION OF PROPOSAL
1. TERMS OF REFERENCE:

Background:
The Uttar Pradesh State Rural Livelihood Mission (UPSRLM), under the aegis of Rural
Development Department, Government of Uttar Pradesh is an autonomous society registered
under the Societies Registration Act, 1860 which was formed in November 2011. UPSRLM’s
mandate is to implement the Deendayal Upadhaya National Rural Livelihood Mission/Project
(NRLM/P) and National Rural Economic Transformation Project (NRETP) in Uttar Pradesh,
which 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 services. To carry out Internal Audit for FY-2020-21, the
UPSRLM intends to hire the service of C.A. Firm for 4 different Packages. In the
background of above interested C.A. Firm meeting the qualifications criteria as given in RFP
may submit their responses.
Objectives of the Project
 Universal social mobilization
 Formation of people's institutions
 Universal financial inclusion
 Training and capacity building
 Enhanced package of economic assistance for setting-up of micro enterprises and
larger role for Self Help Groups (SHGs).
Implementation Arrangements
At present there are 75 intensive districts, 1 SMMU. In districts 75 DMMU and 592 BMMU
office have been established and Mission staff is deployed in respective districts. Internal
auditor will also cover at least 10% of V.O./C.L.F. on half yearly basis. Selection of
V.O./C.L.F. would be done on mutual basis.
Following schemes are being implemented under UPSRLM:
1. NRLM 75 Districts
2. NRETP 17 Districts
3. MKSP 22 Districts
4. SVEP
5. Aajevika Gramin Express Yojana
6. RSETI
7. Non Farm Livelihood
8. Convergence
9. FNHW
10. Value Chain Enterprises
11. Producer Enterprises
12. Other projects may also be included during the year.
The audit will also cover all contract that may be entered by the implementing agency
(NROs):
1. JEEVIKA, Bihar
2. SERP, Andra Pradesh
3. SERP, Telengana
4. KUDUMSHREE, Kerala.
5. NDDB, New Delhi
6. EDII, Ahmedabad
Requirement of the Head Office or Branch Office of the auditors:
The auditors must have their Head Office or Branch Office established any of divisions
of the package they are applying for:
 Package wise details of Districts for Internal Audit 2020-21
S.NO. PACKAGE NAME MANDAL DISTRCT NAME
1 BANDA
2 CHITRAKOOT
CHITRAKOOT
3 HAMIRPUR
4 MAHOBA
5 KANPUR NAGAR
6 KANPUR DEHAT
7 AURAIYA
KANPUR
8 ETAWAH
9 FARRUKHABAD
10 KANNAUJ
11 PACKAGE -A JHANSHI
12 JHANSI JALAUN
13 LALITPUR
14 AGRA
15 FIROZABAD
AGRA
16 MATHURA
17 MAINPURI
18 ALIGARH
19 KASHGANJ
ALIGARH
20 ETAH
21 HATHRAS
22 GONDA
23 BAHRAICH
DEVIPATAN
24 SHRAWASTI
25 BALRAMPUR
26 AYODHYA
27 AMBEDKAR NAGAR
28 AYODHYA BARABANKI
29 AMETHI
30 SULTANPUR
31 LUCKNOW
PACKAGE -B
32 UNNAO
33 RAEBARELI
LUCKNOW
34 SITAPUR
35 HARDOI
36 LAKHIMPUR KHERI
37 BASTI
38 BASTI SATKABIR NAGAR
39 SIDDARTH NAGAR
40 Head Office LUCKNOW
41 NRO NRO
42 SAHARANPUR
43 PACKAGE -C SAHARANPUR MUZAFFARNAGAR
44 SHAMLI
 45 MEERUT
46 GHAZIABAD
47 GAUTAMBUDH NAGAR
MEERUT
48 BULANDSHAHAR
49 BAGPAT
50 HAPUR
51 MORADABAD
52 RAMPUR
53 MURADABAD BIJNAUR
54 AMROHA
55 SAMBHAL
56 BAREILLY
57 BADAUN
BAREILLY
58 PILIBHIT
59 SHAHJAHANPUR
60 AZAMGARH
61 AZAMGARH BALIA
62 MAU
63 GORAKHPUR
64 KUSHINAGAR
GORAKHPUR
65 DEORIA
66 MAHRAJGANJ
67 VARANASI
68 JAUNPUR
PACKAGE -D VANARASI
69 GHAZIPUR
70 CHANDULI
71 MIRZAPUR
72 VINDHYACHAL SANTRAVIDAS NAGAR
73 SONBHADRA
74 PRAYAGRAJ
75 KAUSHAMBI
PRAYAGRAJ
76 FATEHPUR
77 PRAPATGARH

State Level: At the state level, the State Mission Management Unit (SMMU) has been
formed and staffed with a team of dedicated development professionals. The project and the
UPSRLM is headed by a Post of State Mission Director.
District level: District Mission Management Unit (DMMU) is established in 75 intensive
districts. The Deputy Commissioner/Project Director/DDO, NRLM headed the DMMU with
primary responsibility of Coordinating with their Blocks for effective implementation and
convergence with ongoing programs in the district.
Block Level: At 592 intensive Blocks, Block Mission Management Unit (BMMU) has been
established. The Block Mission Manager heads the BMMU and is responsible for project
implementation.
Flow of Funds
60% Project fund is received from NMMU, GoI and 40% state share received from State
government through State Treasury directly in Account under various scheme. Amount
transferred to Districts in separate bank account through PFMS by SMMU.

Objectives of the Audit

The key objectives of internal audit are to (a) obtain an independent professional opinion on
the continuing implementation and effectiveness of the internal control procedures and the
financial management & procurement systems prescribed under the Project and adequacy
thereof; and (b) internal audit of Project accounts. Based on this the auditor will give
suggestions for improvement. The report of the internal auditors will form the basis for
Management action. Other objectives of internal audit are as follows:
 The auditor shall review the financial documents/records and identify the errors in
accounting/reporting causing financial damages/loss, by bookings, non adherence of
financial rules in purchases, unsystematic inventory managements, fraudulent stock
entries (receipt and issue), double bookings of the expenditures with vested interest,
cases of embezzlements and ensure compliances of such irregularities by the
concerned district unit;
 enable the auditor to express a professional opinion on the effectiveness of the overall
financial management and procurement arrangements and compliance of statutory
provisions as per prevailing Act from time to time;
 whether the overall financial management and arrangements including the system of
internal controls as documented in the Project Financial Management Manual (FMM),
Community Operations Manual (COM), the Project Implementation Plan (PIP) are in
practice, effective and adequate, commensurate to the nature of the operations; and
 provide project management with timely information on financial management
aspects of the project, including internal controls and compliance to enable follow-up
action particularly the utilization of fund for the purpose it was earmarked.
 In addition, it is expected that internal audit should play key role in addressing the
fraud-related issues, including the prevention, detection and investigation of fraud as
part of “bringing a systematic, disciplined approach to evaluate and improve the
effectiveness of risk management, control and governance processes.

Scope
The Internal Audit includes audit of all payments, and independent appraisal of the financial,
operational and control activities of the UPSRLM. The Internal Audit also includes reporting
on the adequacy and effectiveness of internal checks and controls, adherence to the financial
management manual and other orders issued/applicable, the accuracy and propriety of
transactions, reliability of various interim and financial accounting and financial reports, and
the extent to which assets are accounted for, safeguarded, and prevented from misuse. The
scope includes all units of UPSRLM, and all consultancies or other contracts entered into by
UPSRLM and community institutions. The internal audit shall be carried out in accordance
with the Auditing and Assurance Standards prescribed by the Institute of Chartered
Accountants of India and shall include such tests and controls, as the auditor considers
necessary under the circumstances. There would be a regular system of review of internal
audit process, including quality of audit (at State level, District level, Block and Community
level), audit observations and monitoring compliance of the observations by the
implementing units.

Specific areas of coverage of the audit will include the following:

Project level (SMMU):
In conducting the audit, special attention should be paid to assessing whether adequate
controls have been established and complied with to ensure:
(a) All funds have been used in accordance with the conditions of the relevant guidelines,
rules and only for the purposes for which the financing was provided;
(b) All necessary supporting documents, records, and accounts have been kept in respect of
all project transactions including expenditures reported via Interim Unaudited Financial
Reports (IUFR). It is also to ascertain that IUFRs are properly filled up and submitted on time
to SMMU by DMMU.
(c ) The monthly expenditure statement submitted by the districts indicating the approved
budget provision and expenditure during the month, cumulative expenditure against the
activity/sub-activity during the year. Such expenditure statement shall be review for the
internal audit.
(d) Counterpart funds have been provided and used in accordance with the relevant legal
agreements and only for the purposes for which they were provided;
(e) Project assets are adequately safeguarded and used solely for their intended purposes; and

Coverage of audit
 An assessment of the adequacy of the project financial management systems,
including internal controls. This would include aspects such as adequacy and
effectiveness of accounting, financial and operational controls, and any needs for
revision; level of compliance with established policies, plan and procedures;
reliability of accounting systems, data and financial reports; methods of remedying
weak controls or creating controls in areas where they are lacking; and verification of
assets and liabilities.
 Efficiency and timeliness of the funds flow mechanism at the DMMUs and BMMUs
and to the Community Institutions. The auditors are required to verify and comment
upon the flow of fund from UPSRLM to SHG Federations and SHGs.
 Reconciliation between IUFR and reimbursement of fund.
 Verification & certification of IUFR submitted by DMMU to SMMU and further to
the MoRD. The verification process must be carried out from the information of cash
book, bank statement to the PFMS balances, if any variance happens then ensure
rectification of that by reporting to the concerned DMMU and also SMMU.
 Method of remedying weak controls or creating them where the controls do not exist.
 Whether the fund/ tranche released to the Community Institutions are properly
approved by the officer in DMMU/BMMU having the necessary authority, and the
conditions (triggers/ graduation criteria) for tranche release (as provided in the COM
for various funds) have been complied and are in line with the project documents,
directives, rules, and financing agreement with the World Bank.
 Whether the DMMU is accounting for the tranche release properly in the subsidiary
records and is monitoring the receipt of periodic reports and utilization certificates
from the SHGs/ VOs/ BLF & systems to follow up on overdue reports are adequate.
Quantify (number and amount) of the funds transferred to the Community Institutions
for which the reports and/or UCs are overdue.
 Whether the accounts of the project are compiled in a timely manner and the
expenditures consolidated on a monthly basis at the DMMU level and submitted to
SMMU.
 An assessment of compliance with provisions of financing agreements, especially
those relating to procurement, accounting and financial matters.
  Goods, works and services financed have been procured in accordance with the UP
Government procurement guidelines, financial & procurement manual of the project
and financing agreements;
 Whether the computerized accounting system and PFMS are in place and regular
entries are being made in the system and reports are generated through the
computerized accounting system. In case PFMS is not found working at any place, the
auditor shall immediately report such cases to SMMU.
 Verify payments made to the consultants/partners as per agreement.
 All necessary supporting documents, records, and accounts of all project activities
have been kept in respect of all project activities and that clear synchronizations exists
between accounting records, accounts books and the periodic financial reports i.e.
Interim unaudited Financial Reports)
 Adequate records are maintained regarding the assets created and assets acquired by
the project, including details of cost, identification and location of assets and
verification of assets created out of the project and comment on its utilization;
 All funds received under the project have been used in accordance with the
guidelines, rules and financing agreements, with due attention to economy, efficiency
and effectiveness, and only for the purposes for which the financing was provided;
 The auditor is expected to obtain and satisfactorily document sufficient audit evidence
to support audit conclusions.
 Inter unit fund transfers and Bank reconciliations have been carried out on a monthly
basis.
 Internal auditors to summarize key issues and risks for review of a sample of
CLF/SHG audit reports and comment on actions taken by DMMU.
 The auditor is expected to obtain and satisfactorily document sufficient audit evidence
to support audit conclusions.
 Internal auditor selected for package B will be responsible for an annual audit of
NROs working with UPSRLM and Bi- monthly audit of SMMU ( Head quarter )
of UPSRM

Data, services and facilities to be provided by the Client:

 All the project documents, copy of agreement and relevant papers needed for Audit
will be provided by the UPSRLM.
 The auditor should be given access to any information relevant for the purposes of
conducting the audit. This would normally include all legal documents,
correspondence, and any other information associated with the project and deemed
necessary by the auditor. The information made available to the auditor should
include, but not be limited to, copies of the MoU between MoRD and the state, State
Financial Management Manual, Financial Rules and Procurement Manual and
approved Annual Action Plan of UPSRLM. The project will provide relevant
documents, if any, required by the auditor.
 A one day workshop will be organized by the UPSRLM for providing information
about the NRLM/NRETP and it should be attended by all the members of audit team.
 Active support from the officials at SMMU/DMMU/BMMU levels.

Period, Timing and coverage of Internal Audit

All 75 Districts of Uttar Pradesh is divided into 4 Zones called Package A, B, C and D ,
SMMU Head Office and NROs are included in Package B. The Internal Audit of SMMU on
Bi- monthly basis. Internal audit of the all 75 districts on quarterly basis and Internal audit of
NROs on yearly basis for the period from 01.04.2020 to 31.03.2021.
Specifically the number of districts covered in different packages are as follows:
 In Package A there are total 21 districts.
 In Package B there are total 18 districts with SMMU and NRO.
 In Package C there are total 18 districts.
 In Package D there are total 18 districts.

The auditor report must be submitted to respective district and UPSRLM up to next month of
quarter.
The selected firm(s) will submit in advance and agree with the DMMU and SMMU a
‘schedule of audit’.
The auditor should become familiar with the Project, and with the relevant policies and
guidelines of the NRETP and NRLM (including those relating to disbursements, procurement
and financial management and reporting) including all others schemes mentioned above.

Reporting
District quarterly and SMMU bi monthly 10%CLF/ SHG
Bi – Monthly , Quarterly Annual reporting: The Auditors will provide a Bi- Monthly
/quarterly / yearly report for the units audited (a summary of the key findings, implications
and recommendations by each Block – including the SHG Federations & SHGs covered,
must be prepared and will be prepared and discussed with the Block Mission Manager to
enable the Project Management to take timely action. The report should be discussed and
agreed with the auditable units and should be structured in a manner giving the observations,
the implications of the observations, the suggested recommendation and the management
comments/ agreed actions. The audit observations should be supported by instances and
quantified, as far as practicable. Four quarterly audits reports and one annual report will be
provided each year.

The audit reports should be submitted within 30 days of the completion of the quarter. The
reports will be directed as under –
 The Project Management Letter to the Mission Director.
 The individual audit reports to each of the auditable unit to the head of the unit. In
case of audit report of the SHG Federation, a copy will also be submitted to the
concerned BMMU.
In addition the internal auditor should provide an Executive Summary highlighting the
critical issues which require the attention of the SMD and the Executive Committee of the
UPSRLM and the status of actions on the previous recommendations.

Format of the Management Letter: The Management Letter will inter alia have the following
sections
 Objectives of the audit;
 Methodology of the audit;
 Status of implementation of the financial management system;
 Status of compliance of previous audit reports, including major audit observations
pending compliance;
 Key areas of weaknesses that need improvement; and
 Recommendations for improvements

Procedure of Conducting Audit at DMMU and BMMU

 The auditor should give detailed work plan for conducting audit at BMMU and
DMMU to SMMU and the concerned Office.
  The auditor should inform DMMU And BMMU before the start of audit.
 The auditor should give detailed work plan for conducting the audit.
 The audit questionnaire and audit work sheet shall be signed by the audit team
member and officials of BMMU/DMMU.
 Feedback as necessary can be given to the management on the outcome of the Audit
from time to time. Information about any discrepancies can be shared with the
management for rectification/clarification.
 During the audit, the internal Audit team shall interact with management staff for any
clarification.
 Internal auditor to summarize key issues and risks from a review of
DMMUs/SMMU/NROs.
 Compliance report of key issues of 1st quarter report in 2nd quarter.
 For Package-B, the compliance report on issues and risks to submitted on monthly
basis.
 The auditor shall interact with the SMMU management before furnishing of any
report.
 The auditor should inform SMMU and the concerned office before start of the audit at
DMMU/BMMU and furnish the detailed plan of the audit. The plan shall be finalized
in consultation with the management at SMMU level.
 After the teams of auditors complete their respective audit of the DMMU & BMMU,
the head office auditor will consolidate the observations.

Payment Arrangements: The Audit fee shall be paid to the auditor as follows:-
1st instalment - 25% of annual audit fee shall be paid after submission of report, presentation
of 1st quarter and acceptance of the report.
2nd instalment - 25% of annual audit fee shall be paid after submission of report of 2nd quarter
3rd instalment - 25% of annual audit fee shall be paid after submission of report of 3rd quarter
4th instalment - 25% of annual audit fee shall be paid after submission of report of 4th quarter.
Package B complete payment (fourth instalment) will be paid after submission of NRO audit
report.

Composition of review committee and review procedure to monitor consultants work

The proposed assignment will be reviewed and monitored by a Review Committee
constituted by SRLM. This committee will be constituted to interact with the Auditor, review
and monitor the progress of the assignment on a quarterly basis and take further remedial
measures on the discrepancies pointed out in internal audit. The auditor shall also check the
compliance status previous CAG audit reports and departmental audit reports.
There would be two committees for review of draft audit report, A) SMMU Review
Committee and B) DMMU Review Committee. The auditor to present draft audit report and
observations before the review committee after completing the internal audit and on the
response of the DMMU, the auditor will finalize the district report. The district audit report
and the compliance status of the DMMU audit shall be presented by the auditor before the
SMMU and audit report to be finalized by the auditor. The auditor shall also review the
compliance status of previous quarterly audit reports.
 KEY PERSONNEL: For Package A/ B/ C/D
The list of key personnel and whose CVs and experience would be evaluated is as follows:
S. Key Description of Services to No. of Total Expected
No. Professionals be provided Experience persons Man months
1 Partner/ Audit Overall coordination, & Qualified Chartered 1 1
Manager planning, team leadership, Accountant with at
reporting, liaison with client least 7 years
experience as a partner
with expertise in the
area of internal audit
planning, execution
and reporting.
2 Audit Team Responsibility to lead the Qualified Chartered 1 2
Leader audit teams in the field, Accountants with at
planning and execution of least 3 years
the audits, discussion with experience in internal
heads of offices at audit with ability to
BMMU/DMMU & state lead and team and
units and reporting writing interact with senior
and finalization. level govt officials
3 Team member Audit of DMMU & BMMU CA (Inter) with 2 6(2X3
experience in months each)
Accounting, audit and
report writing

At least 1 partner of C.A. Firm must directly involve in carrying out the internal audit
at SMMU/DMMU/BMMU/NRO.
 Annexure to Main Audit Report

Part A: Executive Summary to the project and Suggestions/Recommendations (based on

summary of various SHG Federations)
Provide an Executive Summary of the observations in Part A and B along with
suggestions/recommendations. Only those observations that are dealt with in either Part A or Part B
should be included in this section Provide specific recommendations on internal control and systemic
weaknesses.

Part B: Serious Observations

In this part, give details of serious audit observations such as ineligible expenses, major/minor lapses
in internal controls, systemic weaknesses, procurement procedures, fraud & embezzlements, double
entry in cash book with vested interest, rules not followed etc.

Part C: Other Observations

Observations that are not serious in nature, but nonetheless require the attention of the Project should
be detailed in this part, like advances not settled in time, statutory compliances, GST TDS, IT TDS,
differences between cash book, bank book and PFMS, Store entries, etc.

Part D: Flash Report

In case of any matter which required immediate action, the Auditor has to submit Flash Report for
immediately addressing the issue.

2. PERIOD OF ASSIGNMENT:
a. The selected C.A. Firms to be contracted for the duration of FY 2020-21 by UPSRLM and
based on annual performance review, the contract of C.A. Firms may be extended for 1 more
FY for 2 times based on requirements of UPSRLM, performance of C.A. Firms and mutual
consent.
b. Not with standing above, the contract under this RFP may be terminated at any point of time
by UPSRLM owing to deficiency of service, breach of contract, reduction or cessation of the
requirements of work with no liability to the client and the consultant cannot make any claim
for the same.

3. MODE OF SELECTION and CONTRACT MANAGEMENT:

i. The Tender Price is Rs. 1,000/- (Rupees One thousand) only to be submitted in the form
of Demand Draft/Bank Guarantee/Banker’s Cheque has to be submitted in a separate
envelope before the last date of submission of Bids by post/hand to Accounts Section
Uttar Pradesh State Rural Livelihood Mission (UPSRLM) office.
ii. The Estimated Tender Value is Rs. 12,00,000/- (Rs. Twelve Lakh only) per package.
iii. The Earnest Money Deposit (EMD) is Rs. 10,500/- (Rs. Ten Thousand and Five
Hundred) only to be submitted in the form of A/c Payee Demand Draft/ Banker’s Cheque
or Fixed Deposit Receipt pledge in favour of Mission Director, Uttar Pradesh State Rural
Livelihood Mission or Bank Guarantee addressed to Mission Director, Uttar Pradesh
State Rural Livelihood Mission. The EMD to be submitted in a separate envelope before
the last date of submission of Bids by post/hand to Accounts Section, Uttar Pradesh State
Rural Livelihood Mission (UPSRLM) office.
iv. Selection of C.A. Firm will be done in three stages A) Mandatory Qualification Criteria), B)
Technical Marking Criteria and C) Financial Marking Criteria as per QCBS Method.
v. Those qualifying all the criteria of (A), will be eligible for technical evaluation (B), where
minimum qualifying mark is 80 marks out of total 100 marks.
vi. Those qualifying in (A) and (B) will be eligible for financial evaluation as per FIN-1.
vii. The C.A. Firm would be selected by Quality and Cost Based Selection (QCBS) method in
which the weightage of technical evaluation is 80% and financial evaluation is 20% and
the C.A. Firm got combined maximum score would be considered for selection. The
13
 formula for determining the financial scores (Sf) of all other Proposals is calculated as
following:
Sf = 100 x Fm/ F, in which “Sf” is the financial score, “Fm” is the lowest price, and “F”
the price of the proposal under consideration.
The weights given to the Technical (T) and Financial (P) Proposals are:
T = 80%
P = 20%
Proposals are ranked according to their combined technical (St) and financial (Sf) scores
using the weights (T = the weight given to the Technical Proposal; P = the weight given
to the Financial Proposal; T + P = 1) as following: S = St x T% + Sf x P%.
The C.A. Firm get maximum combined score of (Technical Weighatge + Financial
Weightage) shall be considered for selection.
As per this RFP, the C.A. Firm did not meet the minimum qualifying technical score
shall not be considered for financial evaluation. For final selection of C.A. Firm, in case
two or more C.A. Firm get combined score, the decision for select an C.A. Firm would be
taken on the basis of experience of firm and average annual turnover.
viii. The finally selected C.A. Firm would submit Performance Security as per rule in the
form of A/c Payee Demand Draft/ Banker’s Cheque or Fixed Deposit Receipt pledge in
favour of Mission Director, Uttar Pradesh State Rural Livelihood Mission or Bank
Guarantee addressed to Mission Director, Uttar Pradesh State Rural Livelihood Mission
within 15 (Fifteen) days of Award of Contract.

4. EVALUATION OF PROPOSALS
The proposal submitted by C.A. Firm and their suitability for the proposed task shall be evaluated
in following two steps & FIN-1 as per QCBS method.

4(A) - Mandatory Qualification Criteria

S. No. Criteria Supporting Documents
1 Firm must be registered with the ICAI Attach self attested copy of the latest
and should be in existence for more constitution certificate of the ICAI.
than 10 years.
2 Firm must have at least 03 Partners. Attach self-attested Copy of Empanelment.
Firm must be empanelled with CAG.
3 Firm must have PAN and GST. Attach self-attested Copy of PAN Card
and GST Registration Certificate.
4 Affidavit of the C.A. Firm Annexure- 01

5 C.A. Firm must have minimum C.A. Firm shall provide Audited Balance
average annual turnover of Rs. 10 Sheet, Profit & Loss A/c. and Complete
lakhs in the last three financial years Income tax return along with all annexure of
(FY 2016-17, FY 2017-18 and FY financial years (FY 2016-17, FY 2017-18 and
2018-19). FY 2018-19). Annexure- 02
6 C.A. Firm has overall experience of Give details of assignments and attach copy
handling at least 03 Internal Audit of experience certificates/work
assignment of Central/ State orders/Agreement. Annexure-03
Government Funded projects,
including PSUs excluding Banks
Audit.
7 Experience of C.A. Firm on handling Give details of assignments and attach copy
similar Assignment of experience certificates/work
orders/Agreement. Annexure-04
14
 8 Profile of Key Persons Annexure-5

9 Firm must have a Head Office or Attach self attested copy of rent
branch office in existence in the agreement/lease deed/sale-purchase deed.
division/district of the respective Annexure- 06
packages they are applying for.

Important Note:-C.A. Firm qualifying all criteria in above Mandatory Qualification Criteria of
section 6(A) will only be eligible for marking criteria 6(B) & FIN-1 and further process.

4(B):-Technical Marking Criteria

S. Particulars Details Over all Weightage
No. Weightage in Criteria
number
1 Average Annual Turnover (enclose last Year Amount 10 – 15
3 years audited financial statements)  FY 2016-17 lakhs= 07
 FY 2017-18 marks ,
 FY 2018-19 20
16 -20 lakhs
(Attach copy of Balance Sheets = 14 marks ,
and Income Tax Returns of the Above 20
Respective years) lakhs = 20
marks
2 Audit experience of C.A. Firm in the field of audit (at least 3 in last 3 years) 3 – 4 audit =
of central, state government department including PSU’s excluding Bank 07 marks
Audit (Add rows as per requirements). (Attach copy of appointment letters
and completion certificate for each assignment)
S. Name of the Name of Assignment Period of Completio 5 – 8 audits =
No. assignment the value assignment n date of 20 14 marks
Client assignment
9 and above =
20 marks

3 Similar experience of conducting at least 3 assignments of Internal Audit of 3-6

GOI funded/State Govt. funded project (Attach copy of appointment letters assignments
and completion reports for each assignment = 10 marks
S. Name of the Name of Assignment Period of Completio 7-10
No. assignment the value assignment n date of 30 assignments
Client assignment = 20 marks
11 and above
= 30 marks
C.V. of Partner – 1 General Qualifications 30% 10 Marks for
4 C.V. of Partner – 2 Weightage (Total Marks 3) each Partner
C.V. of Partner – 3 ACA – 1 Mark, = Total 30
FCA- 2 Marks, Marks
ACA with DISA – 2 Marks,
FCA with DISA- 3 Marks,
30
Adequacy for the assignments
70%Weightage(Total Marks7)
Experience :3-6 years – 2 Marks,
7-10 years : 4 Marks,
Above 11 years: 7 Marks
Important Note:-
 The selection of C.A. Firm would be done under the QCBS Method of procurement, in which
weightage of technical score would be 80% and financial score would be 20%. The C.A. Firm
15
 get highest score in overall weighatge would be considered for selection. The financial bids of
the C.A. Firm get less than 80% marks in technical evaluation shall not be open for further
actions.

4(C):- FIN-1
S. No. Particulars Amount in Rs.
(Without GST)
1 Service fees in Rs. (Rupees) In Figure.......
In Words.........
Note-
 TDS on payment to agencies will be deducted as per applicable IT Act from time to time. GST
and other taxes as applicable will be paid by the department as per norms to the C.A. Firm. It is
also clarified that GST payment is over and above the bill amount and is not included in the
rate quoted by agencies.

16
Final Recommendation for selection of C.A. Firm:
 Selection of C.A. Firm will be done in three stages 6-A( mandatory criteria),6-B( technical
marking criteria) and 6-C (financial marking criteria) as per QCBS method.
 Those qualifying all the criteria of 6(A), will be eligible for marking qualification section
6(B). Minimum qualifying mark in section 6(B) is 80 marks out of total 100 marks.
 Those qualifying in 6(A) and 6(B) section will be eligible for financial evaluation as per
FIN-1.
 Under Quality and Cost Based Selection (QCBS) method, the weightage of technical
evaluation is 80% and financial evaluation is 20% and the C.A. Firm get combined
maximum score would be considered for selection.
 The C.A. Firm get maximum combined score of (Technical Weighatge + Financial
Weightage) shall be considered for selection.
 As per this RFP, the C.A. Firm did not meet the minimum qualifying technical score
shall not be considered for financial evaluation. For final selection of C.A. Firm, in
case two or more C.A. Firm got combined score, the decision for select a C.A. Firm
would be taken on the basis of experience of firm and average annual turnover.
 Final selection will be done as per QCBS method of selection & decision of Mission
Director, UPSRLM will be final.
 Original document of all claim must be produced whenever asked in given timeline to
proof the claim made in proposal, otherwise proposal shall be treated as rejected
automatically.
The evaluation committee appointed by the Mission Director, UPSRLM, DoRD-GoUP shall evaluate
the proposals on the basis of their responsiveness to the RFP and information provided by C.A. Firm
in the prescribed format enclosed in Section-2. Please note that proposal shall be reviewed on the
basis of evaluation criteria specified above.
5. INFORMATION TO BIDDERS ON GENERAL CONDITIONS:
 The last date of submission of Proposal is 6 July, 2020 by 03:00 P.M.
 The date and time of opening of Proposal is 6 July, 2020 by 03:30 P.M.
 Only online proposal will be accepted only in the standard format- Mandatory, Technical Marking
and Financial Marking as per FIN-1 (BOQ).
 The interested C.A. Firm has to submit proposal for ONLY 1 PACKAGE.
 The Tender Price and Earnest Money Deposit (EMD) will be submitted in HARD COPY in
separate envelop before the last date of submission of bid. TECHNICAL AND FINANCIAL
BID must not be given in HARD COPY, otherwise the concerned bid shall be treated as
cancelled.
 In case last date for submission of proposal falls as weekend (Saturday/Sunday) or Gazetted
Government holiday, the last date for submission of proposal shall be next working day till the
originally mentioned time.
 The proposal submitted by C.A. Firm in the prescribed format shall be the basis for determining
the mandatory qualification.
 The C.A. Firm must submit appropriate document, as deemed fit as evidence of the information
provided in proposal.
 The UPSRLM is not bound to accept any or one of the bids submitted.
 C.A. Firm may request clarification, if any latest by 15 (Fifteen) days before the proposal
submission date. Any such request shall be addressed to Mission Director, UPSRLM, First Floor,
Eldeco Corporate Tower, Vibhuti Khand, Gomti Nagar, Lucknow-226010, Rural Development
Department, U.P., Phone: +91 8887353270 email: mdsrlmup9@gmail.com
 The proposal shall be prepared in indelible ink. It shall contain no overwriting, except as necessary
to correct errors made by the C.A. Firm itself. Any such corrections must be initialled by the
persons or person who sign(s) the proposals. All the annexure to be signed by the person, who is
submitting the proposal.
 The C.A. Firm would be selected by Quality and Cost Based Selection (QCBS) method in
which the weightage of technical evaluation is 80% and financial evaluation is 20% and the
17
 C.A. Firm get combined maximum score would be considered for selection. As described
above, the C.A. Firm did not meet the minimum qualifying technical score shall not be
considered for financial evaluation. For final selection of C.A. Firm, in case two or more C.A.
Firm get combined score, the decision to select a C.A. Firm would be taken on the basis of
experience of firm and average annual turnover.
 The finally selected C.A. Firm would submit Performance Security as per rule in the form of A/c
Payee Demand Draft/ Banker’s Cheque or Fixed Deposit Receipt pledge in favour of Mission
Director, Uttar Pradesh State Rural Livelihood Mission or Bank Guarantee addressed to Mission
Director, Uttar Pradesh State Rural Livelihood Mission within 15 (Fifteen) days of Award of
Contract.
 Any proposal received after the closing date/ time will not be accepted.
 The selection of C.A. Firm will be made as per the procurement guidelines of UP Govt. following
QCBS method. The information related to the qualifying criteria must be furnished by the C.A.
Firm on the prescribed format. Interested C.A. Firm may access additional information about the
Uttar Pradesh state Rural Livelihood Mission at www.rd.up.nic.in
 Interested C.A. Firm must submit Proposal on the prescribed formats given. The Proposal must be
submitted through e-tendering portal of Government of UP https://etender.up.nic.in Last date for
submission of Proposal is 6 July, 2020 by 03:00 P.M.
Please submit your proposal on e-tendering portal of Government of UP https://etender.up.nic.in
and submit Tender Price and EMD on the following address:
Mission Director,
Uttar Pardesh State Rural Livelihood Mission,
First Floor, Eldeco Corporate Tower, Vibhuti Khand,
Gomti Nagar, Lucknow-226010,
Uttar Pradesh
E-mail: mdsrlmup9@gmail.com
NOTE:
1. The Mission Director on his sole discretion can cancel any or all of the bids that would be
submitted at UPSRLM.
2. In case of any dispute, the legal jurisdiction shall be at Lucknow.
Mission Director
Uttar Pradesh State Rural Livelihoods Mission

18
 SECTION – 02
FORMAT FOR SUBMISSION OF PROPOSAL APPLICATION
C.A. Firm's Name and Address:
Person to be contacted:
Designation:
Telephone No.: Mobile Number:
Fax: Email I.D.:
To,
Mission Director,
Uttar Pradesh State Rural Livelihood Mission,
First Floor, Eldeco Corporate Tower, Vibhuti Khand,
Gomti Nagar, Lucknow-226010,
Uttar Pradesh
E-mail: mdsrlmup9@gmail.com

Subject: Submission of Proposal for Selection of Chartered Accountant Firm for Internal
Audit for FY 2020-21
Dear Sir,
1. We, the undersigned applicant, have read the RFP for Selection of Chartered
Accountant Firm for Internal Audit of FY 2020-21 and submitting the Proposal
accordingly.
2. We are submitting the proposal for the Package No. ………………………….
3. Formats for Selection of the C.A. Firm: We are submitting the
Credentials/Information as stipulated in the Formats for Selection of the C.A. Firm.
4. In case you require any additional information in this regard, we are agrees to furnish
the same.
5. We have read and understand that the C.A. Firm would carry out internal audit of
UPSRLM and submit requisite report as per the schedule.
6. Tender Price and EMD: Tender Price and EMD in hard copy are being submitted to
UPSRLM office.
7. Authorization: We hereby submit that, we are authorized/have been authorized on
behalf of our C.A. Firm to sign and submit this application.
8. The proposal is submitted on this ....... day of June 2020.

Thanking you,
Yours faithfully,
Date :
Place :

(Signature with official stamp)

19
 FORMATS FOR SELECTION OF C.A. FIRMS (PACKAGE No. …………)
Dear Sir,
In support of our proposal, we furnish herewith the Format along with other subsequent
information as follows;

Section A: General Particulars of C.A. Firm

Particulars To be filled up by C.A. Firm
Name of the C.A. Firm
Registered Address (with pin code)
Phone No.
Fax No.
E-mail ID
Name of Contact person for this Proposal
Phone No. of the contact person for this
Proposal
E-mail Id of the contact person for this
Proposal
Other 2 key persons of C.A. Firm with
complete contact details
Office/Branch offices as per package in Uttar
Pradesh with complete address (if any)
Other Offices in U.P. (if any)

Section B: Particulars of C.A. Firm

Particulars Details
Date of C.A. Firm’s establishment
ICAI Registration Number
Validity of ICAI Registration
Date of Renewal of ICAI Registration
No. of Partners
GST No.
PAN No.
C.A. Firm to be empanelled with CAG
and overall experience of C.A. Firm as
Statutory Auditor
Overall experience of C.A. Firm as
Internal Auditor

20
 Annexure-1
Affidavit by of the C.A. Firm on Rs. 100/- Non-judicial Stamp Paper

C.A. Firm evincing the interest in assignment, having required eligibility qualifications should enclose an
Affidavit as per the format given below:

Submitted before:
Mission Director,
Uttar Pradesh State Rural Livelihood Mission,
First Floor, Eldeco Corporate Tower, Vibhuti Khand,
Gomti Nagar, Lucknow-226010.
I, ____________________________, working as ______________________ in the organization and is
authorized to sign this affidavit:

(A) I have gone through the contents of advertisement for the essential qualifications, eligibility criteria and
fulfilled all the qualifications, eligibility criteria as per the details given in the Terms of Reference.
(B) All relevant documents related our qualifications are enclosed with our RFP.
(C) The details and contents of our qualifications, eligibility criteria are authenticated and based on actual
work carried out by our C.A. Firm, as per the record.
(D) I have understood that in case it is found that our C.A. Firm is not fulfilling any of the laid down
criteria, or relevant details/supporting documents are not found to be enclosed, we will not given any
opportunity for any clarifications and our eligibility will be evaluated based on the available documents
in the RFP.
(E) I have read the Terms of Reference and submitting the proposal along with Annexure as per the bidding
document.
(F) I hereby declared that our C.A. Firm is not blacklisted or debarred by any Department of the
State/Central Government/The World Bank due to non-performance and corrupt/ fraudulent
practices and no litigation is pending against our C.A. Firm or its partners in any court of India.
(G) I hereby declared that there is no ongoing criminal case/ vigilance enquiry/ labour dispute against the
firm or its partners and he/she has never been convicted by any Hon’ble Court of Law.

Signature of Authorized Signatory

Name: ……………………………………

Date: …………………….………………

Designation: ……………………………

21
 Annexure-2
Financial Particular of the C.A. Firm (Amount in Rs.)

Financial Total Turnover in cr. Average Annual

Year Turnover in cr.
2016-17
2017-18
2018-19

Note: C.A. Firm shall provide Audited Balance Sheet, Profit & Loss A/c. and Complete Income
tax return along with all annexure of financial years (FY 2016-17, FY 2017-18 and FY 2018-19)

Annexure-3
C.A. Firm Overall Experience
Audit experience of C.A. Firm in the field of audit (at least 3 in last 3 years) of central, state government department
including PSU’s, excluding Bank Audit. (Attach copy of appointment letters for each assignment)

S. No. Name of the Name of the Assignment value Period of Completion date of
assignment Client assignment assignment

Annexure-4
Experience of Handling Similar Assignment
Experience of handling at least 3 similar assignments of Internal Audit for GOI funded/State Govt. funded project in last 3
years. (Attach copy of appointment letters for each assignment)
S. No. Name of the Name of the Assignment value Period of Completion date of
assignment Client assignment assignment

22
 Annexure-5
Profile of Key Persons

The C.A. Firm will have a high calibre team. The C.A. Firm shall provide a brief profile of the proposed team
for carrying out internal audit assignment of UPSRLM. The selected C.A. Firm may deploy additional
manpower for more efficient management of the assignment.

S. No. Key Persons Professional Qualification Experience

01 Partner – 1

02 Partner – 2

03 Partner – 3

04 Team member

23
 Check List of documents

S. No. Details of Annexure/Documents Page number

1-

2-

3-

4-

5-

6-

7-

8-

9-

10-

11-

12-

13-

14-

15-

24