Terms of Reference (ToR)

For

Hiring of Auditing Firms for Conducting External Audit of Gram Panchayatlevel Federations (GPLFs) in TRIPTI Project

TRIPTI

Odisha Livelihoods MissionKHORDHA

Terms of Reference (ToR)

For Hiring of Ten Auditing Firms for Conducting External Audit of GramPanchayat Level Federations (GPLFs) in TRIPTI Project

IntroductionOdisha Livelihoods Mission (OLM) is a registered society working under the Panchayati

Raj Dept. of Govt. of Odisha for enhancing the socio-economic condition of the rural

poor through promotion of sustainable livelihoods. The society is implementing the

centrally sponsored scheme of Govt. of India called “National Rural Livelihoods Mission”

(NRLM) and The World Bank assisted project TRIPTI. The TRIPTI project aim at

enhancing social and economic status of the rural poor of all the blocks of Odisha

through development of self-sustained and community managed institutions. The main

focus of project activities will be on strengthening SHGs and promoting sustainable and

inclusive federation at the GP level who. The project will also invest in building the

capacity of public and private agencies for the promotion of a range of social and

economic service delivery for these institutions of the poor.

The key components of the project are:

(1) Community institution building, which improves the capacity of the community based

organizations of the poor and vulnerable in management of their own institutions and

livelihood activities;

(2) Community Investment Fund, which helps households plan and meet their credit

demands for household and investment plans;

(3) Livelihood Fund, which increase the share of the poor in the value chain leading to

enhanced incomes; and

(4) Implementation support and monitoring, which supports effective project and

knowledge management.

The State Mission Management Unit (SMMU) is responsible for overall management,

coordination and implementation of the project. The District Mission Management Unit

(DMMU) based at the district head quarter shall be the nodal agency for project

execution. At the block level, Block Mission Management Unit (BMMU) shall provide

necessary techno managerial support services to SHG and its Federations for effective

implementation of the project. The federation of the SHGs at the Panchayat Level

Federation (GPLF) is a single unit and cluster level forum (CLF) at village level

consisting of 5-15 SHGs are the key stake holders of the project who will be responsible

for planning, implementation & evaluation of the project activity from time to time with

due support of Block Level Facilitation Team (BLFT).

The project presence is in ten districts such as Angul, Balasore, Bhadrak, Cuttack,

Jajpur, jagatsinghpur, Kendrapara, Khurda, Nayagarh and Puri. The project is

strengthening financially and non-financially to 1020 GPLFs in TRIPTI project area

since 2010-11. GPLFs are enabled to manage and govern their institutions and its need

of the hour to streamline their financial management system at institutional level. The

project is planning to support GPLFs by hiring auditing firm for conducting statutory

external audit of GPLFs.

A. Objectives of the Audit of GPLFs

The project has substantial number of SHG-federation promoted at GP level in the

project area and delegated them for substantial amount of resource management and

responsibility relating to decision making and management of funds i,e appraisal,

lending, loan recovery, fund provisioning etc. As GPLF is community managed

institution and managing both financial and non-financial resources, taking up of audit is

necessary for ensuring financial discipline, accountability and good governance.

The objectives of the GPLF audit are to:

(i) Enable the auditor to express a professional opinion on the annual financialstatements of GPLF ; these would include receipt and payment , income and

expenditure , balance sheet , bank reconciliation statement , statement of

expenditure and utilization certificate of concern GPLF etc

(ii) Comment on the effectiveness of the overall financial managementarrangements including the system of internal controls as documented in the

fund management guideline, MOU’s and various guidelines for specific funds.

(iii) Specific assertion that the grants from the project have been used forintended purpose and bring to project’s attention any fraud-related issues and

activities including the diversion of funds from intended purpose or mis-use of

funds.

B. Audit Standards

The audit will be carried out in accordance with the Auditing Standards promulgated by

the Institute of Chartered Accountants of India.

C. Scope of Work

a) Geographical Area:District:KhordhaBlocks: 1)Balianta

2)Begunia3)Tangi4)Chilika

Total Number of GPLFs :-70

b) In conducting the audit, compliance and adherence to the following aspects needto be assessed to ensure that:

(i) All funds (grants) received from the project have been used in accordance with

the conditions of the relevant guidelines (CIF, Start up and IBF, livelihoods Fund,

Community procurement guidelines) and only for the purposes for which the

financing was provided.

(ii) all the required books of accounts as prescribed by the project and necessary

supporting documents (vouchers, bills, receipt and distribution registers for food

grains ), minute books, have been kept in respect of all project transactions & that

clear synchronizations exists between accounting records, accounts books and

the financial reports.

(iii) Decisions taken are supported by adequate recording of the decisions in the

minute books of the GPLF.

(iv) The financial reports and Utilization certificates (UCs) submitted by the GPLF to

the BMMU are in agreement with the books of accounts.

(v) Whether procurement has been carried out as per the community procurement

guidelines as provided by project ,

(vi) adequate records (stock/ asset registers) are maintained to properly reflect the

assets of the GPLF including details of cost, identification and location of assets

and physical verifications of assets and whether these include farm implements

procured under the Livelihood Grant (SRI/Seed Village/ producer groups).

(vii) Whether there are any delays in timeliness of the funds flow to SHGs

(viii) GPLF is monitoring the receipt of periodic reports and utilization certificates from

the SHGs

(ix) Balance in Bank accounts and with third parties (loans to SHGs etc) and fund

transfers from the BLF/ Project are duly \reconciled.

(x) The preparation of audit report will be GPLF wise and in both Odiya and English

language.

(xi) The auditor may prepare a management letter (GPLF wise and Zone wise)

containing recommendations for improvements in internal control and other

matters coming to the attention of the auditor during the audit examination.

(a checklist (see Annexure VI) has been provided to the auditors to facilitatereview of the above aspects which needs to be completed for each GPLF)

D. Reporting & Deliverables:

The following reports need to be provided:

a) Individual audit report of each GPLF (in soft and hard copy) shall be

submitted to the DMMU office within 7 days of the completion of audit. The report

should be submitted in Odia and English as per the standardized format provided

in the TOR. These must include (i) audit opinion (ii) audited financial statements

duly signed by the office bearers of the GPLF, MBK and the auditors (iii)

management letter and (iv) completed checklist. The audit observations should

be supported by instances and quantified, as far as practicable. Formats of the

audit opinion, financial statements and checklists are provided in Annexure.

b) Block wise broad sheet shall be submitted in (soft and hard copy). The broad

sheet shall contain summary of financial statements and key observations and

findings.

c) Summary of the key findings, implications and recommendations based on

transactions , controls, fund management , governance, transparency and

decision making process by each Block– including the GPLF covered.

The report(s) and audit findings should be discussed and agreed with the auditable

units including the President & Secretary of the GPLF and their views are obtained and

discussions recorded in the minutes of the institutions. The report 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.

During the course of GPLF audit, if the auditor notices any defalcation or

misappropriation of fund, the audit firm shall immediately bring the fact to the notice of

the Block and District office for necessary action.

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

(i) GPLF shall provide access to all vouchers, supporting documents, books of

accounts, previous audit statements and all relevant documents.

(ii) The auditor should be given access to all legal documents, correspondence,

Books of Accounts, Financial Rules, Community Operations Manual,

community procurement guidelines, Government Orders and Office Orders and

any other information associated with the Project and as deemed necessary by

the MBK by block / district office . Confirmation should also be obtained

wherever required and appended to the report. The auditor would be provided

copies of the Project Implementation Plan the Community Operations Manual,

and community procurement guidelines by project.

(iii) DMMU, TRIPTI should give details of project and important inputs to the Audit

team, as per the requirement of the Audit work.

(iv) Active support from the officials at DMMU/BMMU/GPLF/CLF/SHGs levels.

F. Period & Timing Audit

The Audit of GPLF will be for the period from the date of funding start up fund from

project of GPLF to 31st March 2015 i. e. the financial year wise till 2014-15 and

subsequently will be carried out on a annual basis. The contract for audit may be

renewed after assessing the pace of implementation.

Audit should start in the month of May 2015 and should be completed by the month

June 2015 .

G. Procedure of conducting audit at GPLF

1. The auditor should give detailed work plan for conducting of audit.

2. The auditor should give detailed work plan for conducting of audit at GPLF to

concerned DMMU/BMMU Office. The auditor should inform to BMMU and

concerned office before start of audit at GPLF and furnish the detail plan of the

audit. The plan shall be finalized in consultation with management at

BMMU/DMMU level so that audit team shall reach the GPLF and SHGs at the

time of meeting.

3. The auditor should inform to BMMU and DMMU before start of audit,

4. The audited financial statement shall be signed by the president/secretary of the

community institutions.

5. Audit of accounts will be taken up preferably in the presence of executive

committee of GPLF and their MBK.

6. The detail profile of the GPLF, financial statement, statement of loan, receipt and

payment shall be signed by the audit team member, MBK or CC accompanying

the auditor, and president /secretary/ treasurer of the concerned GPLF.

H. Eligibility:A. The auditing firm must be: -

(a) A chartered accountant firm based at Odisha and on the approved panel ofComptroller Auditor General of India (CAG of India) for the year 2013-2014.

(b) The firm should have a team comprising of :i. one team leader/audit partner with at least 5 years of post qualification of

chartered accountant experience in external auditingii. At least 2 Auditors (inter CA) qualified in auditing,iii. at least 2 audit support staff to assist auditors and field work and carry out

the GPLF audit.(c) Last 3 years average annual turnover of the firm should not be less than Rs.20.00

lacs. as on 31.03.2014(d) The firm or any partners of the firm should not have been black listed by

any Government or any other organization in respect of any assignment orbehaviour. Authorized signatory(s) of the firm to submit an undertaking to thiseffect.

(e) The firm should submit relevant documents duly attested by the authorizedsignatory, in support of the eligibility criteria given above.

I Contract period

The contract period will be for a period of 45 days from date of agreement.

J Expected Outputs/ Key Deliverables

The auditing firms shall deliver with the following outputs

Deliveries Key deliverables Time line (fromdate of signingthe agreement )

Deliverable 1 Preparation of action plan along with the time

schedule in consultation with DPMs and

By 1st week

BPFTLs and organizing a consultative

workshop with them on audit preparation and

plan of action. (Finalization of standardization

of reporting formats )

Deliverable 2 Conducting of audit of GPLFs (cut off by 2014-

15)

FY 2011-12 ,FY 2012-13 ,FY 2013-14, FY

2014-2015 and Submission of Block and

District wise broadsheet on summary of

financial statement and audit opinion

By 2st -5th week

Deliverable 3 Submission of GPLF wise audit reports

(bilingual) both signed hard copy and scanned

copies of the signed audit reports.

By 6th week

K. Coordination and Review of the Audit Work

Odisha Livelihoods Mission (OLM) will provide necessary support to the agency to carry

out the assignment. The review of the work will be done by DMMU at regular interval.

The contract will be for a period of 45 days conducting audit for till FY 2014-15.

Odisha Livelihoods Mission (OLM) will designate a team of Specialists and Officers to

liaise with and provide the consultant with necessary support to carry out the

assignment. A designated committee shall be responsible for effective support for the

assignment. The committee will also review the performance of the agency by referring

to the delivery of assignment.

L. Terms and Conditions

The agency needs to follow the timeline and quality standard as per the agreed

ToR.

The agency has to submit the audit plan. Schedule, draft reporting formats, any

other material in both soft and hard copy (in both language English and Odia )

The auditing firm has to make visit to blocks and GPLFs as per requirement. The

cost on TA & DA, accommodation, reporting etc will be borne by the concerned

audit firm.

The Project Director reserves the right to cancel the assignment at any time

during the process for any reason, if the agency does don’t deliver as per the

ToR or if found indulged in any unfair practices that bring bad names for the

Project, its staff or Clients.

M. Audit Review Committee

The Audit Review Committee (ARC) at SMMU level would comprise of the

following members

o Project Director, DRDA ( Chairperson)

o APD (Admin) (Member)

o APD (Finance) (Member)

o DPM (TRIPTI) (Convener)

At District and Block level, the audit exercise will be monitored periodically by

concerned DPM-TRIPTI and BPFTL.

Before release of audit fee the approval of audit review committee to be ensured.

Key indicators Payment structure

On preparation of action plan along with the

time schedule

5% payment will be made

On submission of Final Audit Report to

GPLF, Block and District.

95% payment will be made

Annexure ISuggested format of the Audit Report for GPLF

Part A: Brief details of the Auditee and audit

a. Period covered in the current audit: From ............... to........................b. Date: of audit:c. Name and address of the GPLF :d. Date of Formation/ restructure of GPLF:e. Name of Office Bearers of GPLF :f. Name of Master Book-keeper (MBK):g. Total number of Cluster level Forum (CLF):h. Total Number of member Self Help Group (SHG):i. Total Number of Households covered:j. Number of Bank account operated by GPLF:

o General A/c : A/c name and Name of the Banko CIF A/c : A/c name and Name of the Banko If,any other A/c : A/c name and Name of the Bank

k. Total fund received (in Rs) from the Project Start up fund: Rs. Institution Building (IB) Fund :

o IB-I: Rs.o IB-II: Rs.o IB-III: Rs.o Centre of excellence : Rs.

Community Investment fund (CIF): Rs.o CIF-I: Rs.o CIF-II: Rs.o CIF-III: Rs.o Livelihoods Fund

Livelihoods Fundo Seed Village : Rs.o SRI : Rs.

l. Total Fund received from Member SHGsoMembership fee: Rs.oMonthly subscription Fee: Rs.o Any donation: Rs.o Any other fund : Rs.

m. Total fund received from other sources ( other than project and SHGs)o Rs.

n. Activities of the GPLF:

oo. Rate of interest charged from SHG on CIF loansp. Are decisions properly recorded in the minutes; are these taken collectively and are

members aware of the decision takenq. Any other :r. Name/s of the Audit Team Members: i)

ii)

Signature . Signature .

GPLF President and Secretary

Annexure : IICode : RPS (GPLF Receipt and Payment Statement) from the date ……………….to date……………….

GPLF Name:.................................................

Receipts PaymentsCode Particulars Amount Code Particulars AmountROB01 Opening Balance PSV01 Saving withdrawalROB011 Cash in Hand PSV011 Regular Savings withdrawal by SHGsROB012 Cash at Bank (General A/c) PSV012 Special Savings from SHGROB013 Cash at Bank (CIF A/c) PLN01 LOAN disbursement (Payments)ROB014 Cash at Bank (Other a/c)* PLN011 Loans to SHGs (General A/c)RSV01 Savings PLN012 Loans to SHGs(CIF A/c)RSV011 Regular Savings from SHGs PLN013 Loans to Vulnerable Members (CIF

A/c)RSV012 Special Savings from SHGs(if any) PLN014 Loans to Producer Group (CIFA/c)RLN01 Loan Repayments PLN015 Grant to Vulnerable members(CIF

A/c)RLN011 Loan repayments from SHGs (General

Account)PLN016 Others

RL0111 Principal PSF01 Start up FundRL0112 interest PSF011 Office RentRLN012 Loan repayments from SHGs (CIF

Account)PSF012 Furniture & Fixture

RLN0121 Principal PSF013 Electricity duesRLN0122 interest PSF014 Printings & StationaryRLN013 loan repayment from Vulnerable

membersPSF015 Miscellaneous

RLNO131 Principal PSF016 Others ( if any)

RLNO132 Interest PSF017RLN014 Loan Repayment from Producer Group

(CIF a/c)PIF01 Institution Building Fund

RLN0141 Principal PIF011 SHG Training & ExposureRLN0142 Interest PIF012 CLF Training & ExposureRLN015 other loan repayment PIF013 GPLF Training & Exposure

PIF014 CRP RemunerationRSF 01 Start up Fund PIF015 MBKs Remuneration

PIF016 CC RemunerationRIF02 Institution Building Fund (IBF) PIF017 Bank Mitra RemunerationRIF021 IBF-I (date….) PIF018 Telephone and Internet fees.RIF021 IBF-II (date….) PIF019 Fooding/Guest HospitalityRIF023 IBF-III (date….) PIF020 Seating AllowanceRIF024 IBF-CoE (date….) PIF021 Travelling and CommunicationRCF01 Community Investment Fund PIF022 Donations ( if any )RCF011 CIF-I (date….) PIF023 Subscription fee to BLFRCF012 CIF-II (date…..) PIF024 Service ChargeRCF013 CIF-III (date……) PIF025 other payment (specify)

PIF026 Computer and applicationsRLF01 Livelihood FundROT01 Other Receipts (if any) PLF01 Livelihoods FundROT011 Donation receipt PLF011 Grants to Producer GroupROT012 Bank interest (Gen a/c) PLF012 Payment to third parties (technical

agency/ resource person fee etc)ROT013 Bank interest (CIF a/c) PLF013 Other (Specify)ROT014 Fine or penalty (CIF a/c) POT01 Other (if any Specify)ROT015 Auction Sales POT011 Bank Charges for General

AccountROT016 Service Charges POT012 Bank Charges for CIF Account

ROT017 Yearly Subscription fee from SHG POT013 OthersROT018 Membership fee from SHG POL01 Repayment to Financial

InstitutionsROT019 Product selling POL011 Repayment to Bank (loan A/c)

ROT020 any other POL012 Repayment to MFI (loan A/c)ROT021 POL013 Repayment to other sources

(loan A/c)PAD01 Advance paymentPAD011 Advance payment to SHGs

(purpose….)PAD012 Advance payment to CRPs

(purpose…..)PAD013 Advance payment to MBK

(purpose….)PAD014 Advance payment to third partyPAD015 Advance payment to others

(purpose…)ROL01 Loan from financial Institutions (if any) PCB01 Closing Balance

ROL011 loan from Bank (loan a/c) PCB011 Cash at Bank ( General A/c)ROL012 Loan from MFI (loan a/c) PCB012 Cash at Bank ( CIF Account)ROL013 Loan from others source (specify) (Loan

a/c)PCB013 Cash at Bank (Other if any)*

ROL014 any others PCB014 Cash in Hand

RTO01 TOTAL PTO01 TOTAL

Seal and Signature of GPLFPresident/Secretary

Signature ofMBK

Signature of Auditor (s)

Date:

Annexure: III

Code : IES Income and Expenditure statement(from the date ……………….to date……………….)

GPLF Name:........................................

Expenditure IncomeCode Particulars Amount Code Particulars Amount

Excess over income from last financialyear …….

Excess over Expenditure fromlast year …….

PSF01 Start up FundPSF011 Office RentPSF012 Furniture & FixturePSF013 Electricity duesPSF014 Printings & StationaryPSF015 MiscellaneousPSF016 Others ( if any)

PIF01 Institution Building FundPIF011 SHG Training & ExposurePIF012 CLF Training & ExposurePIF013 GPLF Training & Exposure RL0112 Interest earned from ( Loan

repayment from SHGs -GeneralAccount)

PIF014 CRP Remuneration RLN0122 Interest earned from Loanrepayments from SHGs -CIF

AccountPIF015 MBKs RemunerationPIF016 CC RemunerationPIF017 Bank Mitra Remuneration RLN0132 Interest earned from loan

repayment from Vulnerablemembers

PIF018 Telephone and Internet fees.PIF019 Fooding/Guest HospitalityPIF020 Seating Allowance RLN0142 Interest earned from Loan

Repayment from ProducerGroup (CIF a/c /Gen A/c)

PIF021 Travelling and CommunicationPIF022 Donations ( if any ) ROT01 Other Receipts (if any)PIF023 Subscription fee to BLF ROT011 Donation receiptPIF024 Service Charge ROT012 Bank interest (Gen a/c)PIF025 other payment (specify) ROT013 Bank interest (CIF a/c)PIF026 Computer and application ROT014 Fine or penalty (CIF a/c)PLN015 Grant to Vulnerable members(CIF A/c) ROT015 Auction SalesPLF01 Livelihoods Fund ROT016 Service ChargesPLF011 Grants to Producer Group ROT017 Yearly Subscription fee from SHGPLF012 Payment to third parties (technical

agency/ resource person fee etc)ROT018 Membership fee from SHG

PLF013 Other (Specify) ROT019 Product sellingROT020 any other

POT01 Other (if any Specify)

POT011 Bank Charges for General Account

POT012 Bank Charges for CIF Account

POT013 OthersPOL01 Repayment to Financial InstitutionsPOL011 Repayment ( interest ) to Bank/MFI

(loan A/c

Excess over Income from Expenditure(transferred to B/S)

Excess over Expenditure fromIncome (transferred from B/S)

TOTAL TOTAL

Certified that

1) The above sources & applications are in conformity with the books of accounts2) The above applications are in accordance with project principles3) The bank balance reconciled with bank account.4) Community contribution have been received and used in accordance with project principles.5) The audit is carried out in accordance with the Auditing Standard prescribed the Institute of Chartered Accountants of India.

Signature of Auditor (s)

Date :

Seal and Signature of GPLF President/Secretary Signature of MBK

Annexure –IV

Code : BS

Balance Sheet

( From date………………… to………..)

Name of the GPLF :

Liabilities AssetsCode Particulars Amount Code Particulars Amount

Excess over Income fromExpenditure (transferredfrom I&E a/c)

SC Share capital PLN01 LOAN O/S

RSV01 Savings PLN011 General A/c SHG-Loans O/s

RSV011 Regular Savings from SHGs PLN012 CIF A/c SHG-Loan O/S

RSV012 Special Savings from SHGs(ifany)

PLN013 CIF a/c Individual (EPVG) –LoanO/s

RSF 01 Start up Fund

RIF02 Institution Building Fund(IBF)

RIF021 IBF-I PLN014 CIF a/c Producer Group LoansO/s

RIF021 IBF-II

RIF023 IBF-III FA Fixed Asset s

RIF024 IBF-CoE

RCF01 Community InvestmentFund

PAD01 Advance payment ( receivables)

RCF011 CIF-I

RCF012 CIF-II

RCF013 CIF-III

RLF01 Livelihood Fund PCB01 Closing Balance

ROL01 Loan from financialInstitutions –Bank/BLF/MFI(if any)

PCB011 Cash at Bank ( General A/c)

PCB012 Cash at Bank ( CIF Account)

OPA Other Payables PCB013 Cash at Bank (Other if any)*

PCB014 Cash in Hand

Excess over expenditurefrom Income ( from I&E a/c)

Total Total

Certified that

1) The above sources & applications are in conformity with the books of accounts2) The above applications are in accordance with project principles3) The bank balance reconciled with bank account.4) Community contribution have been received and used in accordance with project principles.5) The funds are utilized as per GPLF’s Plans & Procedures

6) The audit is carried out in accordance with the Auditing Standard prescribed by the GOI and Institute of Chartered Accountants of

Signature of Auditor (s)

Date :

Seal and Signature of GPLF President/Secretary Signature of MBK

Annexure: V

Statement of SHG-Savings & Loan

Specific remarks on bed debtors :

Sl No Name of

the CLF

Name of

the SHG

Total

Savings

Loan details Remarks

Date of

Loan

Total

Loan

amount

Installment

overdue

Interest

Overdue

Total Loan

Outstanding

1

2

3

4

5

6

7

8

9

10

Certified that

1. The above sources & applications are in conformity with the books of accounts2. The above applications are in accordance with project principles3. Community contribution have been received and used in accordance with project principles.4. The funds are utilized as per GPLF’s Plans & Procedures

5. The audit is carried out in accordance with the Auditing Standard prescribed by the GOI and Institute of Chartered Accountants of

Signature of Auditor (s)

Date :

Seal and Signature of GPLF President/Secretary Signature of MBK

Annexure -VI

Check list for audit of Gram Panchayat Level Federation (GPLF)

SINo.

Particulars Yes &No

No. & Amountif applicable

Remarks if any

I GPLF GovernanceWhether GPLF formed or restructure as per TRIPTI-GPLF norms?Whether project has signed MoU with GPLF?Whether each month EC meeting conducted by GPLF?Whether RGB and GB meeting conducted as per bylaw?Whether the minutes of the meeting EC, RGB and GB recorded?Whether sub-committee for GPLF formed as per policy?Whether GPLF leadership role change as per bylaw?Did the GPLF sub-committees are involved and aware about theirrole and responsibility?Whether Cluster level forum formed as per TRIPTI-CLF policy?Whether GPLF conducting regular review for the communitycarder?Capacity BuildingWhether SHGs management training (Module) conducted for allSHGsNo of SHG Trained on SHG Module training

1. Module-I2. Module-II3. Module-III4. Module-IV5. Module-V

Whether CLF received CLF formation and management training?Whether CLF received GPLF orientation training?Whether CLF Office bearer and EC trained on CLF management?Whether GPLF Office bearer trained on Office management?Whether GPLF sub-committee trained on thematic areas?

Whether MBK, Bank Mitras and CRPs are trained and placed?Whether scrutiny committee on selection of CRP, MBK trained?Whether GPLF undertake exposure visit for the members?Start up & Institution Building FundWhether GPLF received Start up & IB fund as per procedures?Whether GPLF availed tranche I of IB fund?Whether GPLF EC and Sub committees are aware of utilization ofStart up and IB fundWhether GPLF availed second tranche IB fundWhether Utilization Certificate submitted for IB submitted to theproject?Whether all the activities undertaken by GPLF as per IB plan?Whether Community carder (CRP and MBK) are paid in time fromthe GPLFWhether Fund for establishing Centre of excellence (CoE) isutilized as per standard or notWhether Transparency Board is displayed or notCommunity Investment FundWhether all eligible SHGs availed PPIF from Project, GPLF ismonitoring or not ?

Whether GPLF is eligible for avail CIF fund as per projectguideline?Whether eligible SHGs members prepared the HH-MIPWhether all the eligible SHGs availed loan from CIF as per policynormWhether GPLF received CIF tranche IWhether GPLF received CIF tranche IIWhether Finance and Utilization verification committee trained onCIF monitoring?Whether poor and EPVG members are benefited from CIF loan inpriority basisAny asset created by members by availing CIF loanWhether all eligible SHG members received MIP and Financial

Literacy trainingHow many individual EPVG availed grant/ interest free loan fromGPLF under CIFLivelihoodsHow many Households are involve inSRIMo BadiSeed VillageFund utilized on livelihoods is as per guideline

ProcurementWhether GPLF purchase Stationary and other Fixed asset likeFurniture & Fixture as per planWhether GPLF sub-committee directly engaged in purchaseWhether GPLF procure Computer under D&GD rate or notWhether GPLF maintaining the stock registerWhether Fix asset register and numbering of asset doneWhether there is proper system of keeping procurement recordslike Quotations, Comparative charts etc.Whether minutes of the procurement committee meeting is properlymaintained and signed by the membersAre the goods and services procured in line with procurementmanual of the project

Financial RecordsWhether GPLF having two Bank account i.e General account andCIF accountWhether separate cash book maintained and updatedWhether separate ledger maintained and updatedWhether loan ledger well maintained and updatedWhether all voucher and receipt are authorized by President andSecretaryWhether all expenditure are made as per EC approvalWhether the loans are being repaid in a timely manner along with

the interest thereonWhether Governance reports like Notice book, letter dispatch andreceive register etc. book of records are maintainedWhether all assets have been physically verified during the year byverification committee.Whether all expenditure having support voucher and receiptWhether GPLF maintaining books of records as per GPLFoperational manualWhether any noticed any defalcation or misappropriation of fundWhether expenditure incurred for the purpose intendedWhether all payment above Rs 500/- are made by chequeWhether all payment under CIF made through chequeWhether cash less transaction for all CIF transaction is happeningor notMBK is skilled enough to maintain records or notMBK is trained on GPLF Books of accounts and computer tomaintain records s

Annexure -VII

STRUCTURED QUESTIONNAIRE FOR AUDIT FIRMS(TO BE SUBMITTED ALONG WITH EOI)

General Particulars of Firm

Name of the firm

Registered Address

Phone No:

Email id:

Name of the Contact Person for this EoI

Phone no. of the Contact Person for this EoI

Email id of the Contact person for this EoI

Branch offices if any

Date of Firm’s establishment

Registration No. with ICAI

Registration No. with CAG

Is the firm empanelled on the CAG major list

of auditors

Yes/No

Registration No. with RBI (if any)

Number of full time partners

Fellow

Associate

Number of full time qualified audit staff

Number of other audit staff who are semi

qualified/unqualified

Financial Particulars of the firm ( if any)Financial Year Turnover* from audit in

INRTurnover from other

activities in INRTotal Turnover in INR

2011-12

2012-13

2013-14

“Turnover*” would mean the professional fee earned excluding service tax and travelling.

Partners Brief Profile ***Name ofpartner/

M. No.

Age Associate/

Fellow

Years ofpost

qualificationexperience

Qualification/s Years ofexperienceas signing

partner

Name ofclients

handled

Number ofyears

associatedwith the firm

(postqualification)

Full Time Qualified Audit Staff Brief ProfileName of

Staff/M. No.Age Years of

experienceQualification Number of

yearsassociated

with the firm(post

qualification)

Brief nature ofwork done

Other Audit Staff Brief ProfileName of Staff Age Years of

experienceQualifications Number of

yearsassociated

with the firm

Auditassignments

where the staffhas workedwith year

Relevant assignments ***Name ofProject

/AgencyAudited

(1) Funded byMultilateral/Bilateral

funding agency;

(2) Agenciesimplementing

government projects(other than above);

or (3) Public sectorundertakings in thesame sector (Rural

Development).Please specify 1, 2, 3

ClientName

Nature ofAudit

Year ofAudit/

Year ofWorkDone

Partnerwho

signedthe

Auditreport

Clientturnover/project

expenditureaudited

Auditfees

*** Detailed citation of work can be provided separately. Please also attach self-attested copies of the appointmentletters for the above assignments

Declaration

We hereby confirm that:

(a) The audit firm is not the incumbent Internal Auditor of the project or the Project ImplementingAgency (PIA).

(b) No partner of the audit firm or any qualified employee of the firm is related to any member of theGoverning Body/Executive Committee/Board of Directors or the Project Director/ManagingDirector/any Director or any of the senior management (as applicable) of the PIA. Relative wouldmean husband, wife, brother, or sister or any lineal ascendant or descendant.

(c) Neither the firm nor its Partners or Associates have any interest in the business of the PIA.(d) 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 PIA/project(including consultancy) will be accepted, either by the firm or by its partners or relatives of partnersof the firm or by its associates.

(e) The audit will not be done by a person who was either an employee in the project or apartner/employee of the retiring auditor, unless such person is employed with the firm for at least oneyear.

(f) The partners/qualified staff neither face any pending disciplinary action nor is found guilty ofprofessional/other misconduct by the Institute of Chartered Accountants of India under the First orSecond Schedule of the Chartered Accountants Act, 1949

In case of any further changes which affect this declaration at a later date; we would inform the projectappropriately. If any of the above are found to be false, we understand that the OLM can report this to theInstitute of Chartered Accountants of India and/or the Firm will not be eligible to bid for any auditcontracts of projects financed by the World Bank.

(to be signed by an authorized partner of the Firm, on behalf of the Firm)