Terms of Reference for Concurrent Audit at the State Level

         Scope of Audit
The responsibilities of the concurrent auditors should include reporting on the adequacy
of internal controls, the accuracy and propriety of transactions, the extent to which assets
are accounted for and safeguarded, and the level of compliance with financial norms and
procedures of the operational guidelines.
      The scope of work of "State Concurrent Auditor" is as follows:
          Audit of the SHS accounts and expenditure incurred by SHS including NDCP
         and NCDCP
          Verification of Quarterly FMRs with Books of Accounts
          Audit of Advances at the SHS level
          Audit of the Provisional Utilization Certificates sent to GoI
          Monitoring timely submission of the District concurrent audit reports
          Detailed analysis and compilation of the District concurrent audit reports
          Vetting of the State Action Taken Reports and providing observations thereon
          Follow-up & monitoring over the ATRs prepared by districts on the
         observations made in the audit
          Preparation of Quarterly Executive summary to be sent to GoI in the prescribed
         format
          Any other evaluation work, as desired by the State Audit Committee

         Frequency
       Concurrent Audit will be carried out on a "monthly basis".

         Coverage
       The State Concurrent Auditor should ensure coverage of all the districts and the
       District Concurrent Auditor should ensure that all the blocks are covered over
       the entire year.
         Contents of Audit Report
         Concurrent Audit Report of a "State Health Society" should contain the
         following financial statements and documents:
       Duly filled in Checklist provided in the guidelines
       Financial statements as prescribed
         o   Audited Trial Balance
         o   Audited Receipts & Payments A/c
         o   Income & Expenditure A/c
         o   Balance Sheet
         o   Audited SoE
         o   Bank Reconciliation Statement
         o   List of outstanding advances
       Observations and Recommendations of Auditor ­ particularly covering the
       following aspects:
         o Deficiencies noticed in internal control
         o Suggestions to improve the internal control
         o Extent of non-compliance with Guidelines issued by GOI
       Action Taken by State Health Society on the previous audit observations, along
       with his observations on the same

   Selection Process

Interested firms of Chartered Accountant are required to submit their EOI in two parts:
(A) Technical offer in and (B) Financial offer. Both the bids will be submitted in separate
sealed envelops with markings "Technical offer" and "Financial offer". The two sealed
covers containing Technical Offer and Financial Offer shall be put in another cover. This
cover should be super scribed with the wording "EOI for monthly concurrent audit"
and sent to: State Mission Director, NHM, State Health & Family Welfare Society,
Directorate of Health Services, Trivandrum-35. Last date for receipt of the completed
EOI is: 30.10.2018.





                                                                                                A
Expression of Interest for short listing Chartered Accountant Firms for the monthly
 concurrent Audit of the accounts of the State Health and Family Welfare Society



Status of the Firm        Partnership                      Sole Proprietorship

   1. (a) Name of the firm (in Capital letters) ________________________________

         (b) Address of the Head Office                _________________________________

               (Please also give telephone no.         _________________________________

                and e-mail address)                    _________________________________

         (c) PAN No. of the firm                    __________________________________

   2. ICAI Registration No._______________ Region Name ______________
      Region Code No. ___________________

   3. (a)          Date of constitution of the firm:

         (b)       Date since when the firms has a full time FCA

   3. Full-time Partners/Sole Proprietor of the firm as on 1st January 2018

             Sl.     Years of Continuous association with the         Number of        Number of
             No                         firm                            FCA              ACA
            (a)      Less than one year
            (b)      1 year or more but less than 5 years
            (c)      5 year or more but less than 10 years
            (d)      10 year or more but less than 15 years
            (e)      15 year or more

        (Please attach the copy of Firm's Constitution Certificate issued by ICAI as on 01.01.2018)

   4.     Number of Part time Partners if any, as on 01.01.2018
   5.     Number of Full time Chartered Accountants as on 01.01.2018
   6.     Number of audit staff employed full-time with the firm
      (a) Articles/Audit Clerks                  _______________________________
      (b) Other Audit Staff (with knowledge of book _________________________
           keeping and accountancy)
      (c)    Other Professional Staff (Please specify) __________________________
   7. Number of Branches if any (Please mention        __________________________
      Places & locations):
8. Whether the firm has conducted statutory / internal audit in institutions/societies
        under Kerala Health Services Department and if so provide complete details
        (attach separate sheet if space is insufficient)
9. Whether the firm is implementing quality control
    Policies and procedures designed to ensure                       Yes/No
    That all audit are conducted in accordance with
    Statements on Standard Auditing Practices.
    (If yes, a brief note on the procedure adopted is to be enclosed)
10. Whether there are any court/arbitration/any
    Other legal case against the firm                                Yes/No
    (If yes, give a brief note of the case indicating its percent status)
11. Total Turnover of the firm during the last two years
        (The latest Income Tax Return duly acknowledged by IT department should
        be enclosed)
12. Please indicate below any specific conditions that is essential for you to be
        agreeable to take up the work:
    a.
    b.
    c.

                                 Undertaking

   I/We do hereby declare that the above mentioned informations are true & correct
   and I / We also undertake to abide by the terms & condition of the contract and
   would make compliance of terms laid-down in the contract if executed by us with
   the State Health and Family Welfare Society.






   Date:
   Place:


   Signature of Proprietor/ Sole Partner
                                                                                  B
Expression of Interest for short listing Chartered Accountant Firms for the monthly
concurrent Audit of the accounts of the State Health and Family Welfare Society &
                   District Health and Family Welfare Societies

Financial Bid


   a. I / we are agreeable to concurrent monthly audit of the State Health and Family
      Welfare Society, Trivandrum, at a fees of Rs ...............per month, which is
      inclusive of cost of travel.
   b. I understand that TDS will be deducted at source.
   c. I understand that service tax at applicable rates, will be extra.
   d. Other financial terms are:
      a.
      b.
      c.
      d.


      Date:
      Place:                                Signature of Proprietor/ Sole Partner