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Kerala State Electricity Board, Thiruvananthapuram, Kerala
December, 25th 2018
  

                          Gujarat Knowledge Society (GKS)
 C/o Directorate of Technical Education, 3rd Floor, Block No.2, Karmyogibhavan, Sec-
 10A Gandhinagar

 SUBJECT: TERMS OF REFERENCE AND PROCEDURE FOR SELECTION OF AN
 ACCOUNTING FIRM TO ACT AS Internal Auditor cum Financial Advisor

 INDRODUCTION

         Gujarat Knowledge Society (GKS) is an organization established under the Education
 Department of the Government of Gujarat. Commissioner / Director of Technical Education
 has been appointed as the CEO of this organization.
         Using ICT in Technical Education, it is aimed to impart knowledge of emerging
 trends and knowhow of Technical Education through GKS. Partnering with Universities,
 Academia and Industries to develop IT Experts in the state and to do Seminars, Workshops
 and Training etc.
         To impart the quality education, GKS has implemented rigorous measures and checks
 to sieve out its training partners. This elite league of partners includes some of the best
 educational institutes in the state and some of the finest institutions in the country. These
 training partners are responsible for inception of training centers according to the strict
 guidelines created by GKS with the help of various educational institutions. This includes
 both government as well as private institutions. In order to impart the education, some of the
 best trainers in the respective field have been commissioned, to make it a comprehensive
 learning progress. The trainers of training partners are also evaluated by GKS.

 The broad terms and range of activities expected under this assignment will be as follows-
    1. BRIEF DESCRIPTION OF THE ASSIGNMENTS:
 The Internal Audit will be carried out in accordance with the Generally Accepted
 Auditing Principles and will include tests and controls, as the auditors feel necessary
 under the circumstances. The major areas to be covered are as under: -

 Internal Auditor has to audit / compile SSIP Funds or any other schemes' / activities' funds
 which will be managed by GKS.

 Sr. No.                                           Item
1.0        CASH BOOK
1.1        Certificate regarding Cashbook folio.
1.2        Verify Carry forward of opening balance.
1.3        Vouching of all receipt and payments with supporting documents.
1.4        Verify amount of all voucher tallies with cashbook.
           Verify correct heads of accounts have been shown for all entries made in the
1.5
           cashbook.
1.6        Checking of cash book totals.
1.7        Verify cashbook is closed day to day.
1.8        Verify cashbook is checked and signed by person other than cashier of cashbook.
1.9        Verify surprise checking of cash has been made by the concerned officer at least once
                                                                                              1 
  
  

       in a month and recorded result of checking in the cash book.
1.10   Cash on hand on a day of verification by the Auditor.
1.11   Verify required security is taken from the person handling the cash.
1.12   Verify required arrangement for safe custody of cash is made.
       Verify all payments of contractor/ supplier have been directly credited into their bank
1.13
       account.
       Verify all staff payments have been directly credited into their bank account/ cheque
1.14
       payment.
2.0    BANK RECONCILIATION
2.1    List out the bank accounts of office with number and name of bank.
2.2    Verify reconciliation of all bank accounts have been made at the end of each month.
2.3    Verify any discrepancies found in reconciliation made.
2.4    Verify all awaiting adjustment has been accounted.
3.0    ACCOUNTING REGISTERS
       List out register maintained for the details of outstanding balances under assets and
3.1    liabilities heads of balance sheet. (Registers for all accounting heads under Assets &
       liabilities are to be maintained) like:
       1. Work/Scheme Register
       2. Cheque Issue register
       3. Statutory Deduction Register
       4. Cash Book
       5. Security Register
       6. FD/BG register
       7. Contract Bill/ Register/ Tender Register
       8. Register for Sanctioned Estimates
       9. Grant Register
3.2    Verify that all register has been prepared correctly and tally with the accounts.

3.3     Verify that all register have been signed by the concerned officer.

3.4    Verify that concerned officer has reviewed the deposits lying with him.
3.5    Verify that register of FDR/BG/Govt. Securities is maintained properly.
3.6    Verify that such securities are kept in safe custody.
3.7    Verify that timely action is taken for renewal of such securities.
3.8    List out cases where timely action for renewal has not been taken.
       List out cases where the securities are lapsed on account of non-renewal of securities
3.9
       timely.
3.10   Verify that fixed assets register (Dead Stock) is maintained as per requirement.
3.11   Verify that all receipts and issues are correctly posted.
3.12   Verify that required check has been exercised by the officer in-charge of office.
       Verify that register of advances to the contractor/ suppliers is correctly maintained
3.13
       and tally with form 80.
3.14   Verify that proper attention is given for clearance of such advance.

                                                                                           2 
  
  

       Verify that register of works (Scheme expenditure) has been maintained by the
3.15
       drawing officer based on work abstracts sent by the disbursing officer.
       Verify that it gives correct picture of component wise total expenditure of the
3.16
       scheme.
4.0    DEDUCTION/ REMITTANCE
4.1    Verify that due deductions have been made against advance given to employees.
       Verify that interest has been correctly calculated and deducted for interest bearing






4.2 advances to the employees. Verify that all statutory deductions & TDS etc. have been made correctly from 4.3 payments made to contractors/suppliers/others. Verify that amount deducted towards statutory deductions has been remitted to the 4.4 respective authority in time. Verify that amount deducted towards GPF/CPF/Insurance/ Other deductions from the 4.5 employees has been remitted to the respective authority in time. Verify that concerned officer is having proper TAN Number for deduction of income 4.6 tax at source. 4.7 Verify that concerned officer has filed the returns of income tax in time. 4.8 Verify that concerned officer has issued TDS certificate in time. Verify that proper security deposits, testing charges &labourcess have been deducted 4.9 or not. 5.0 FUND DEMAND AND UTILIZATION Verify that fund demand of each month submitted was based on actual i.e. on the 5.1 basis of passed bills. 5.2 Verify that fund received is properly utilized against the demand made. 6.0. FUNDS/GRANT INVESTED IN TERM DEPOSIT Verify that any grant/fund is invested in term deposit with any bank/GSFS. Give 6.1 details. 6.2 Check whether justification for investment properly available. 7.0 TENDERS 7.1 Nos. of tender invited by the organization. Works for which tenders invited are administratively approved & Technically 7.2 sanctioned. 7.3 Verify that financial allocation is available for such works. 7.4 Verify that the competent officer has approved DTPs before inviting tender. Verify that public tender notice has been published in daily newspapers as required 7.5 under rules or E-tender procedure 7.6 Verify that the competent officer has approved excess over estimate. 7.7 Is there any case of tender not finalized within the validity period? 7.8 If so, is there any excess amount in acceptance of other than lowest or re-invitation? 8.0 CHECKING OF ALL PAYMENT VOUCHERS 8.1 Verify Whether authorized officer has checked rates and contract before passing of 3 the bill. 8.2 Verify Whether rates adopted in the bill are as per contract agreement. Verify whether in case of part rate/ reduced rate, whether competent officer has 8.3 approved the same. Verify Whether any excess extra item has been executed. If so, then verify the 8.4 approval of excess/ extra item. Verify Whether for excess quantity/extra item, whether rate has been adopted as per 8.5 condition of contract. 8.6 Verify Whether bill is passed correctly. Verify Whether passing authority has maintained monthly paid vouchers file 8.7 properly. 9.0 STOCK/MATERIALS SITE ACCOUNTS 9.1 Check Whether periodical physical verification has been made by authorized officer. 9.2 Once in year Physical verification of Stock. Short/surplus material found during the physical verification Should be reported by 9.3 auditor. 10.0 LEGAL/ARBITRATION CASES Verify that division has initiated legal action against defaulting contractor/ suppliers/ 10.1 NGO's Review ongoing legal/ arbitration cases and report, if any special attention is required 10.2 to given to H.O. Verify that Districts/ Divisions has maintained & up-dated registers as per account 10.3 Manual. Please attach list of register not maintained. 11.0 STATUTORY COMPLIANCE Verify that statutory deductions i.e. Income Tax, professional Tax etc. made 11.1 according to rules. Verify that the same is deposited in the prescribed time with the concerned authorities to rules. If not give details as under: 1) Due date of deposit of Prof Tax. 2) Amount to be deposited (Rs.) 11.2 3) Actual date of deposit. 4) Delay in deposit. 5) Interest payable as per law. 6) Reason of such delay 11.3 Verify that the same accounted properly. If not, get it corrected. Verify that Statutoryreturns like Income tax, (e ­ TDS), Professional Tax etc filed in 11.4 time. If not, give details. 12.0 COMPLIANCE WITH THE POINTS RAISED IN THE EARLIER/QUARTERLY INTERNAL AUDIT 12.1 Verify that the previous IAR report have been complied by the corporation. 12.2 How many comments are outstanding? What decision has been taken by the Corporation for compliance at outstanding 12.3 comments? 4 13.0 ACCOUNTING STANDARDS Verify that Accounting Standards issued by the Institute of Chartered Accountants of 13.1 India are followed by the company appropriately. 13.2 Applicability of accounting standards in final accounts and Cash Flows Statements. 14.0 DEPRECIATION 14.1 Verification Of Depreciation At The End Of Six Months And Of The Year. 15.0 ESTABLISHMENT AND ADMINISTRATION 15.1 Verification of Salary, Provident fund, Prof. Tax, TDS etc. & to verify whether returns are filed before competent authority in time. 15.2 To verify in case of new employees about their inclusion of names in salary sheet. 15.3 To check the records with respect to purchase and other stationery items. 15.4 Adjustment / Reconciliation of Advances to staff within next month. 16.0 OTHERS To check all statutory records registers, including minutes books and to see that 16.1 accounting effects and all decisions taken a Board Meeting/ General Meeting are given in the books of accounts. To review and help the management in implementing proper accounting procedures 16.2 and internal check control and computerized system. 16.3 To advise on the matter of taxation ( including advance tax) 16.4 To review the implementation of system and procedure laid down in manuals. 16.5 Compliance and coordination with Statutory auditor and CAG Commercial Audit. 16.6 Verification of Regrouping of Accounts. 16.7 To ensure that internal system of the organization is working smoothly and properly. 17.0 REPORT 17.1 Report Should Be Submitted On Quarterly Basis. 17.2 Audit Should Be Carried Out At The Admin Office Of The Organization. To Give Quarterly Report And Suggestions For Improvement In The System And 17.3 Report The management. To Give Executive Summary Incorporating All Point Matters, Which Are Of Very 17.4 Important Nature And Require The Important Consideration By Any Committee. To Give Certificate Regarding Proper Grant Utilization Certificate As And When 17.5 Required As Per The Format Demanded By The Authority. Any Other Certificate Regarding Proper Records of Ledger of books of accounts as 17.6 and when required. 17.7 To carry out pre audit of all payments Apart from above, The selected Auditor(s) will report any lacuna noticed in the existing procedures and suggest improvement. Any duplication of noticed work or data will be highlighted and reported. 5 The Chartered Accountant firm so appointed would be required to give Audit Certificates and issue any other certificate as may be required by the GKS from time to time without any additional fee to be paid by the GKS. The responsibilities of the auditor also include reporting on the adequacy of statements. The selected Auditor(s) will liaise with the Management for the periodical meetings to review the progress of the work and to ensure requirement be fully met. To suggest the measures for cost control and increase the revenue of the Institute. The Chartered Accountant firm so appointed would be required to look into the compliance of previous audit objections raised (if any) and have to verify or comment on the supporting documents/ vouchers submitted at latter stage, to settle the in the Internal Audit report of this assignment. After finalization of Audit, the Internal Auditors shall submit Audit Report on the Accounts Audited. The auditor will express a professional opinion on the financial position of Institute of Infrastructure, Technology, Research and Management for the funds received and expenditure. The auditor will prepare statements and give necessary certificates as per guideline issued by the Institute of Chartered Accountants of India (ICAI). The auditor will do any other task which may be assigned by the CEO- GKS or the authority of GKS related to auditing work of the GKS. A. Pre Audit: (a) Pre-audit will have to follow the instructions given in Fund Release Frame Work Manual of GKS. (b) Requirements of the Documents for fund release of first & subsequent Instalment should be verified as mentioned in Fund Release Frame Work Manual. (c) Unnecessary delay and uncertainty in release of funds for implementing projects should not occur except any major deficiency of documents. (d) Pre-audit of files submitted for all payment to ensure that the procedures followed and approvals obtained stand the scrutiny of the audit in future, including the audit by the Comptroller and Auditor General of India. (e) Account of implementing agencies should be audited by month of Sept. of the next financial year. No further funds can be released without permission of Head of Department if the audited accounts are not submitted timely by implementing organization. 6 B. Extra: (a) Check list points to be audited to replied in yes/No manner for pre audit should be introduced so that before submitting file for pre audit it should be fulfilled by concern staff and it would be easier for auditor too. (b) To avoid delay in clearing process of cheque payment, system of RTGS fund transfer by GKS's Account holding Bank should be introduced by obtaining necessary information of Payees Bank in standard format (Name of A/C holder, Branch code, Place, A/C No, Banks IFS Code, MICR No.etc.) before issuing payment order. (c) Payment orders are being prepared by dealing staff in their own way in different style which creates delay in finding required information of payment/grants to be transferred in debit vouchers. Some Standard formats of Payment Orders in case grant release, Payment of Bills (purchase of Items), Payment of Bills (services like telephones, data card usage bills) should be introduced by IA. 2. Time frame for Activities The CA Firm must deploy at least one qualified CA with Assistant (Inter CA) at least 2 days in a week throughout the year as decided by authority. Further in case of any emergency, of pre audit of bill firm must carry out pre audit immediately after telephonic confirmation. 3. Duration of the Assignments Above assignments will be carried out for the F.Y. 2018-19 (Extendable based on performances) The Work of Statutory Auditors will not be awarded to prosperity ownership firm. The Appointment will be for one year i.e. 2018-2019 (Extendable based on performances) 4. Procedure for Selection of the Consulting Agency The CA firm is invited to submit a Technical Proposal and a Financial Proposal separately for the above assignment. These proposals must remain valid for 60 days. GKS will make its best effort to complete negotiations within this period. Please note that (i) the costs of preparing the proposal and negotiating for the contract, including a visit to site, are not reimbursable as a direct cost of assignment, and (ii) GKS is not bound to accept any of the proposals received by it and reserves the right to annul the selection process at any time prior to contract award, without thereby incurring any liability to the firm. 5. Preparation of proposal CAs is requested to submit the proposal in two parts in 2 separate envelopes / packages and put together in one single outer envelope/package. The two parts shall be: Part 1: Technical Proposal, and Part 2: Financial Proposal. 6. Part 1: Technical Proposal (i) A brief description of the outreach of the firm in the Areas of Gujarat and past experience of working with the Government and parasternal organizations. 7 (ii) Any comments or suggestions on the ToR and work plan which the Firm proposes to execute the assignment, illustrated with bar charts of activities. (iii)A concept note defining the Firms approach and methodology for the assignment along with the team composition for taking up the proposed assignment and details of actual services which will be provided by the Firm in view of the ToR. (iv) A note detailing the expectations from GKS autonomous organizations in relation to the proposed assignment; (v) The firm should have H.O/Branch Office at Gandhinagar (vi) The supporting documents for the information mentioned in Format A (Format for Technical Proposal) are to be attached with the Technical Bid for scrutiny of the proposal. (vii)The technical bid will be opened first and will be evaluated by a committee constituted in the office of the GKS. Technical evaluation will be done in accordance with the selection procedure as attached herewith as Annexure-I. The firm who will score 60% or more as per Annexure-I will be eligible for the financial bid opening. (viii) Any other relevant information. (ix) The technical proposal must not include any financial information. (x) Eligibility Criteria: SR. Eligibility Criteria Evidence No. The firm should have H.O/ Branch Officer at Gandhinagar 1. Documentary Proof As Mentioned Age of the firm not less than 15 years and self- below 2. certified profile of the firm Two partners. Both of them should be FCA (As per 3. 2 certificate of ICAI as on 01.01.2018) Copy of acknowledgement letter Empanelment with CAG for F.Y.2018-19 issued from C&AG for F.Y. 2018-19 4. Turnover of the firm(Average annual in last three financial yrs.2015-16, 2016-17 & 2017-18) 5 50 Lakh or more No. of audit assignments of Internal Audit/Pre- Audit/Statutory Audit of Government /PSUs entities 6 except Bank branch audit. 8 7. Not black listed As mention below The firm should have minimum net taxable income of Rs. 2.50 lakhs in each of last three Financial Copy of last three years I.Tax Return 8 years. (F.Y. 2015-16, 2016-17 & 2017-18) file 9. Firms Permanent Account No. Copy Should be attached 10. Details of Firm , Partners , Staff etc. As per given below table (XI) Supporting Documents for Eligibility Criterions: Following supporting documents must be submitted by the firm along with the technical proposal: 8 a) For Sr. No. 1, 2 & 3 above, the firm must submit an attested copy of Certificate of ICAI as on 1.1.2018. b) For Sr. No. 5, the firm must submit, a copy of the balance sheet and profit & loss accounts for the last three financial years or certificate of CA. (F.Y. 2015-16, 2016-17 & 2017-18) c) For Sr. No. 6 copy of appointment letter should be attached d) For Sr. No. 7 the firm or any partners of the firm should not be black listed by any PSUs or Govt. Co. or any other organization in respect of any assignment or behaviour. (Letter on 100 Rs. Stamp Paper should be submitted at the time when assignment is awarded) (xi) Provide following details: Date of Joining Name of Partner ACA/FCA the Date of ACA/ Whether Full Firm FCA Time? 7. Part 2: Financial Proposal (i) Specific cost for providing the services to organization for one year; and (ii) Cost escalation during the second year. 8. Penalty Clause If firm fails to carry out the work as time framed, then GKS will deduct amount for which firm has not provided service. 9. Termination The authority shall terminate the contract by giving one month notice on evidence of persistent non-performance of work as assigned to the firm. 10. Submission, receipt and opening of proposals The original proposal shall be prepared in indelible ink. It shall contain no interlineations or overwriting, except as necessary to correct errors made by the firm itself. Any such corrections must be initialled by the person or persons who sign(s) the Proposals. An authorized representative of the Firm shall initial all pages of the Proposal. The Request for Proposals shall be sent on or before 05th January 2019 (18.00 Hours) to the following address- through RPAD, SPEED POST ONLY CHIEF EXECUTIVE OFFICER, GKS. C/o Directorate of Technical Education, 3rd Floor, Block No.2, Karmyogibhavan, Sec-10A Gandhinagar Any proposal received by the Client after the deadline for submission shall be returned unopened. 9 The original and all copies of the Technical Proposal shall be placed in a sealed envelope clearly marked ,,PART 1 - TECHNICAL PROPOSAL. THE TECHNICAL PROPOSAL envelope must contain the technical bid format in prescribed Performa as per Annexure - A along with a Nationalised/Scheduled bank demand draft of Rs. 1500/- (non-refundable) towards cost of tender and Rs. 10,000/- towards Earnest Money Deposit (EMD) (non-interest bearing) favouring"Gujarat Knowledge Society" and payable at Gandhinagar (Which may consider as Security Deposit in future) with all relevant documents in support of eligibility and experience criteria. Similarly, the original Financial Proposal shall be placed in a sealed envelope clearly marked ,,PART 2 - FINANCIAL PROPOSAL with a warning "Do Not Open With the Technical Proposal." The envelopes containing the Technical and Financial Proposals shall be placed into an outer envelope and sealed. This outer envelope shall bear the submission address, reference number and Project Name, and be clearly marked "Do Not Open, Except IN PRESENCE of the Official Appointed. GKS shall not be responsible for misplacement, losing or premature opening if the outer envelope is not sealed and/or marked as stipulated. This circumstance may be case for Proposal rejection. If the Financial Proposal is not submitted in a separate sealed envelope duly marked as indicated above, this will constitute grounds for declaring the Proposal non- responsive. 10 A. FORMAT FOR TECHNICAL PROPOSAL (PART ­ 1) 1. Outreach of the firm in the Areas of Gujarat and past experience of working with the Government and parastatal organizations. 2. Methodology & Work Plan a. Comments or suggestions on the ToR b. Description of the methodology c. Work plan d. Bar charts of activities e. Team composition f. Details of actual services which will be provided by the Firm in view of the ToR 3. Note containing expectations from GKS. 4. Any other relevant information. Eligibility Criteria: SR. Eligibility Criteria Evidence No. The firm should have H.O./Branch Office at Gandhinagar 1. Age of the firm not less than 15 years and self- Documentary Proof As Mentioned 2. Below certified profile of the firm Two partners. Both of them should be FCA (As per 3. 2 certificate of ICAI as on 01.01.2018) Empanelment with CAG With F.Y. 2017-18 & 2018-19 Copy of acknowledgement letter issued from C&AG for F.Y. 2018-19 4. 5. Turnover of the firm (Average annual in last three financial yrs. 2015- 16, 2016-17 & 2017-18) Above 50 Lakh No. of audit assignments of Internal Audit/Pre- Audit/Statutory Audit of Government /PSUs entities except Bank Branch Audit having a turnover of not less than Rs 6. 8 1.00 Crore for the years for which the audit has been done in the last 3 Financial years. (F.Y. 2015- 16, 2016-17 & 2017-18) Not black listed 7. As mention below The firm should have minimum net taxable income Copy of last three years I.Tax Return 11 8. of Rs. 2.50 lakhs in each of last three Financial file should be attached years. . (F.Y. 2015-16, 2016-17 & 2017-18) Firms Permanent Account No. Copy Should be attached 9. 10. Details of Firm , Partners , Staff etc. As per given below table (XI) e) Supporting Documents for Eligibility Criterions: Following supporting documents must be submitted by the firm along with the technical proposal: f) For Sr. No. 1, 2 & 3 above, the firm must submit an attested copy of Certificate of ICAI as 1.1.2018 g) For Sr. No. 5, the firm must submit, a copy of the balance sheet and profit & loss accounts for the last three financial years or certificate of CA. (F.Y. 2015-16, 2016-17 & 2017-18) h) For Sr. No. 6 copy of appointment letter should be attached i) For Sr. No. 7 The firm or any partners of the firm should not be black listed by any PSUs or Govt. Co. or any other organization in respect of any assignment or behavior. (Letter on 100 Rs. Stamp Paper should be submitted at the time when assignment is awarded) (IX)Provide following details: Date of Joining Name of Partner ACA/FCA the Date of ACA/ Whether Full firm FCA Time? 12 B. FORMAT FOR FINANCIAL PROPOSAL (PART-2: COST OF ASSIGNMENT) Name of the Assignment: SELECTION OF AN ACCOUNTING FIRM TO ACT AS INTERNAL AUDITOR CUM FINANCIAL ADVISOR FOR THE AUTONOMOUS ORGANIZATIONS UNDER THE ADMINISTRATIVE CONTROL OF EDUCATION DEPARTMENT Name of the Firm: Our terms will be as follows- Organization Cost of assignment 2018-19, 2019-20 & 2020-21 Sr.no. Particulars Cost of assignment (Inclusive of All Taxes) 2018-19 2019-20 2020-21 I For Internal Audit II For Pre Audit We further confirm that- a. Above terms are inclusive of all other charges, taxes and levies; b. The offer will be valid for next 60 days. c. For particular no. (i) & (ii) Rate Will be for whole financial year i.e. for Four Quarters (Q1 to Q4). 13 ANNEXURE-I Selection Procedure Evaluation of Technical Points A. Technical Proposal will be processed on the basis of following criteria Sr. No. Particular Marks 1. Age of the firm not less than 15 years and self- 10 certified profile of the firm as on 01.01.2018 No. of Years Marks 15 to 17 5 Above 17 to 19 7 Above 19 to 20 9 Above 20 10 2. Details of CA Partner and TWO FCA Must. 10 (As per the ICAI Firm Card as on 01.01.2018) No. of Partners/Paid CA(FCA) Marks 2 5 3 7 5 9 Above 5 10 3. Details of Other Staff 10 No. of Staff Marks 1 to 15 2 16 to 30 5 31 to 45 7 Above 46 10 4. Total Average Annual Turnover in last Three year 10 2015-16, 2016-17 & 2017-18 Turnover Rs. in Lacs Marks 50 to 70 5 Above 70 to 90 7 Above 90 to 110 9 Above 110 10 5. The firm should have minimum net taxable income 20 of Rs. 2.50 lakhs in each of last three Financial years. (F.Y. 2015-16, 2016-17 & 2017-18) net taxable income Marks 2.50 lakh 08 Above 2.50 lakh to 3.50 lakh 12 Above 3.50 lakh to 4.50 lakh 16 Above 4.50 lakh 20 Experience of Statutory Audit/ Pre-Audit/Internal Audit in 20 6. government/PSUs entities except Bank Branch for more than 1 crore in last three financial years No. of Assignment Marks 08 to 10 10 11 to 15 13 16 to 20 16 Above 21 20 Power Point Presentation (copy of 20 7. PPT to be present must be attached 14 with technical proposal) About Firm Description of the methodology Work plan Bar charts of activities Team composition Total 100 15
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