Tender Documents
for
Inviting Expression of Interest
of
Chartered Accountants Firm
for
Preparation of final Accounts & MSP
Reconciliation (Purchase, Payment &
Account) of
The Gujarat State Civil Supplies
Corporation Ltd.
2019-2020 & 2020-2021
Page 1
Fax: 079-23222707 Phone: 079-23221037, 23221038, 23220341 email: md-gscsc@gujarat.gov.in
THE GUJARAT STATE CIVIL SUPPLIES CORPORATION LIMITED
(Government of Gujarat UT)
CIN: U65910GJ1980SGC003957
www: gscscl.gujarat.gov.in
Registered Office:
Sector-10-A, 'CH' Road
Near New Sachivalaya
Gandhinagar382043
Ref. No.GSCSC/Compa/311/A/c/2019-20/ Date: 06-03-2020
Expressions of interest invited from reputed firms of Chartered Accountants having
minimum five years of experience of reconciliation and preparation of accounts, MSP
Reconciliation (Purchase, Payment & Account) and have a 7 C.A in a firm & at least five
CAs Partner. Offers may be submitted by CA firms with remuneration for two year
(inclusive of all). Pre Bid Meeting Held on 12-03-2020 at 4.30 P.M, Committee Room,
GSCSC ltd Head Office. The interested firms see the Scope of work, Eligibility
criteria, Terms and conditions etc. from 07-03-2020 and can download the Final
tender documents and other details from www.gscscl.gujarat. gov.in and
https://gscsc.nprocure.com dated 17-03-2020 to 07-04-2020 or contact on phone
No.079-23221037-38, Mobile No.9727712878 to Manager(Compilation).
Quotation to be reached on or before 07-04-2020 by e-tender.
Manager(Compilation)
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The Gujarat State Civil Supplies Corporation Ltd.
Terms of reference for inviting expression of interest of Chartered Accountants
firms for preparation of accounts and MSP Reconciliation (Purchase, Payment &
Account)
(A) BACKGROUND
The Gujarat State Civil Supplies Corporation Ltd. is wholly owned
Government of Gujarat undertaking established in 1980. The core activities is
procurement, storage and distribution of wheat, rice, coarse-grains & pulses,
sugar, edible oil , iodized salt, etc. to implement various Government schemes
like Public Distribution System, N.F.S.A. Mid-Day-Meal, ICDS, etc. through its
godowns/Fair price shops in each taluka and having district offices at each
district.
(Figures in crore)
Year 2014-15 2015-16 2016-17 2017-18
Revenue from 2379.88 2229.26 1861.50 1969.70
operations (Gross)
District offices covered under regions
Region Districts
Ahmedabad Ahmedabad City, Ahmedabad District, Gandhinagar, Mehsana,
Patan, Banaskantha, Sabarkantha, Aravalli.
Baroda Vadodara, Chhotaudepur, Kheda, Anand, Panchmahal,
Mahisagar, Dahod.
Surat Surat, Tapi, Bharuch, Narmada, Navsari, Dang, Valsad.
Rajkot Rajkot, Morbi, Amreli, Bhavnagar, Botad, Jamnagar, Devbhoomi
Dwarka, Junagadh, Gir Somnath, Kutch-Bhuj, Porbandar,
Surendranagar.
(B) ACCOUNTING SYSTEM OF GSCSC at present
1. Maintenance of books of accounts at each godown center, district office and
at Head office as per accrual basis of accounting under double entry system
of accounting following GAAP as well as IFRS requirements (if required)
following the provision of companies Act, 2013 duly amended from time to
time and other applicable provisions, pronouncement, regulations, guidelines,
Accounting Standards etc. issued by Institute of Chartered Accountants of
India and /or any other regulatory body / authority including the Government
departments.
2. Basic and routine accounting of each godown / district office and Head Office.
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3. Obtaining Operative Accounts from District of previous month on or before
15th of next month, Non-operative Accounts on or before 25th of next month.
Corporation has received the operative & non-operative accounts up-to
June 2020 and in the month of July 2020 respectively.
4. Physical Verification Report (P.V ) of various commodity stock available at
each godown duly verified by District Internal Auditor as on 31st March of
financial year same way the details of outstanding liabilities for the financial
year from each district.
5. Compile the accounts received from the district office, preparation of J.V.,
ledger and trial balance at branch level.
6. Quantitative reconciliation of including purchase, sales, valuation of closing
stock etc.
7. Preparation of commodity wise branch trial balance with scrutiny of each
account.
8. Consolidation of trial balances in compilation branch with coding and data
entry.
9. Preparation of fixed assets block including depreciation, profit/loss on sale of
fixed, assets etc.
10. Preparation of cash flow statement and segment accounting.
11. To comply Internal, Statutory & A.G. Audit, Compliance/rectification of queries
of internal, statutory & A.G. auditors at each branch level.
12. Final accounts as per schedule-VI of Companies Act, 2013.
13. To prepare e-TDS return.
14. To prepare GST return./GST TDS Return.
(C) LIST OF THE REPORTS
A- Non-operative Accounts.
(i) GSCSC Godown centers
Quantitative statements of each commodity (wheat, rice, sugar, oil, iodized
salt, pulses, petroleum products etc.) known as Form No.8.
Financial Statements known as 5D, 5D1, 5C, 5C1, 6-1 & 6-2, Form No.7,
pending delivery statement, less credit statement, excess credit statement,
bank mistakes, and reconciliation statement with bank realization in respect
of quantity issued from the godown centers to the Fair Price Shops and any
other schemes and amount deposited by FPS and other agencies as per the
rate fixed by the Government and guidelines issued by the Corporation duly
reconciled with permit issued by the concerned authorities.
Compliance of Internal Audit, Statutory Audit and AG Audit if any.
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Corporation has its godown centers at almost all Talukas in the State.
Godown wise monthly accounts are prepared and submission at the
respective district offices.
(ii) District office
Compile the accounts received from the godown centers duly matched with
bank realization, MT/TT and any other details.
Reconciliation of Release Order of wheat, rice (i.e. lifting from FCI, receipt,
goods in transit, etc.) and other purchase of sugar, coarse-grains, iodized salt,
edible oil, etc.
Preparation of operative accounts i.e. income and expenditure accounts,
branch wise and trial balance for the same.
Compliance of Internal Audit, Statutory Audit and AG Audit if any.
(iii) Head Office
Compile the accounts received from the district office, preparation of J.V.,
ledger and trial balance at branch level.
Quantitative reconciliation of including purchase, sales, valuation of closing
stock etc.
Preparation of commodity wise branch trial balance with scrutiny of each
account
Consolidation of trial balances in compilation branch with coding and data
entry
Preparation of fixed assets block including depreciation, profit/loss on sale
of fixed, assets etc.
Preparation of cash flow statement and segment accounting
To comply Internal, Statutory & A.G. Audit, Compliance/rectification of
queries of internal, statutory & A.G. Auditors at each branch level.
Final accounts as per schedule-VI of Companies Act, 2013 or
To prepare e-TDS return of contractor payment and employees payment
To prepare GST/service tax return.
(D) SCOPE OF WORK
Preparation of Annual Accounts, half yearly accounts of the Corporation for
financial year 2019-20 & 2020-21 as per revised schedule VI as well as other
applicable provision of companies Act, 2013 .
Head Office
Compile the accounts received from the district office, preparation of J.V.,
ledger and trial balance at branch level.
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Quantitative reconciliation including purchase, sales, valuation of closing
stock etc.
Preparation of commodity wise branch trial balance with scrutiny of each
account
Consolidation of trial balances in compilation branch with coding and data
entry.
Preparation of fixed assets block including depreciation, profit/loss on sale
of fixed assets etc. and Maintenance of Fixed Asset Register.
Preparation of cash flow statement and segment accounting.
To comply Internal, Statutory & A.G. Audit, Compliance/rectification of
queries of internal, statutory & A.G. auditors at each branch level.
Final accounts as per schedule-VI of Companies Act, 2013.
To prepare e-TDS return.
To prepare GST return./GST TDS Return.
MSP Reconciliation (Purchase, Payment & Account)
1. Preparation of Accounts of Godown/District Office in case required by
Corporation. (List of Godown / District Office are as per Annexure-1.)
2. Advising, suggesting, guiding in functioning of Corporation.
( E ) ELIGIBILITY CRITERIA:
The firm must have minimum 10 partners ( Including 7 CA ) out of whom at
least 5 partners must be Fellow Chartered Accountant as on 31.12.2019.
Please enclose Constitution Certificate issued by the Institute as proof of the
same.
The bidder should be a CA firm empanelled with C&AG having Category-I as
on 31.12.2019.
The head office of the Firm should be based in the State of Gujarat and firm of
chartered accountants should be empaneled with the ICAI New Delhi for a min.
period of 20 years and if registered office is not located in Gujarat than at least
2 full time branches should be functional in Gujarat for min. 3 year. Please
submit necessary proof for the same and the Constitution Certificate issued
by the Institute in proof of the same.
The Firm must have a minimum annual professional receipt of Rs.150 lacs in
the preceding financial year i.e. 2018-19. Please enclose copies of Audited
Accounts along with Tax Audit Report for last 3 years.
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The firm must have carried out atleast two Statutory Audits / Internal Audits of
Public Sector during the preceding financial year with turnover of more than
Rs.2,000 Crore in a year.
Minimum Five years of Experience in Statutory Audit / Internal Audit (out of
which atleast 3 years of experience should be in Civil Supplies Sector)
The Firm should not have any pending complaint regarding non-compliance or
non-adherance of the terms of the contract/s awarded in past from GSCSCL as
on 31.12.2019.
Bidder should not have violated / infringement of any Indian or foreign
trademark, patent, registered design or other intellectual property rights.
The firm must not have been debarred from ICAI or RBI or any other statutory
autonomous body for any misconduct.
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Annexure 1
Statement showing the details of Head Office (GSCSC), Sector-10-A,
Nr. CH Road, Near Sachivalaya, Gandhinagar.
S/No. BRANCH
1 Wheat & Rice
2 Edible Oil, MD Cell
3 Coarse Grains
4 Finance
5 District Operative / Non-operative
6 Textile & Other Commodities (Sugar & Iodized Salt)
7 Bill
8 Construction
9 Petroleum Product
10 Material Bank
11 SPEF/CPEF/Cement/D Store/Mobile Van
12 GSLI (PF )
13 Wages & Means
14 MSP
15 Compilation
16 Internal Audit
17 CS
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District wise Godown Center of the GSCSC
Sr. Ahmedabad Ahmedabad Banaskantha Mehsana Patan
No. City District
1 Ahmedabad city Dhandhuka Amirgadh Mehsana Patan
2 Dascroi Dholka Danta Kadi Chansma
3 Sanand Deesa Kheralu Harij
4 Viramgam Deodar Vijapur Radhanpur
5 Dhanera Visnagar Sami
6 Palanpur Unjha Sidhhpur
7 Shihori Varahi
8 Tharad
9 Vadgam
10 Vav
11 Dantiwada
Sabarkantha Gandhinagar Anand Dahod Godhra
1 Himatnagar Gandhinagar Anand Dahod Godhra
2 Idar Dehgam Borsad Devgadhbaria Halol
3 Khedbrahma Kalol Khambhat Limkheda Kaalol
4 Prantij Mansa Petlad Jhalod Lunawada
5 Talod Anklav Fatepura Shahera
6 Vijaynagar Dhanpur Santrampur
7 Garbada Ghoghmba
Aravalli Nadiad Vadodara Chhotaudepur
1 Bayad Nadiad Vadodara city Chhotaudepur
2 Bhiloda Dakor Dabhoi Kwant
3 Malpur Kapadvanj Karjan Naswadi
4 Meghraj Matar Padra Pavijetpur
5 Modasa Mahemdabad Savli Sankheda
6 Kathlal Shinor
7 Waghodia
Amreli Bhavnagar Botad Jamnagar Devbhoomi
Dwarka
1 Amreli Bhavnagar city Botad Jamnagar city Dwarka
2 Babra Chitra Gadhada Jamnagar rural Bhanvad
3 Damnagar Gariyadhar Jamjodhpur Kalyanpur
4 Dhari Mahuva Dhrol Khambhaliya
5 Jafrabad Palitana Jodiya
6 Khambha Shihor Kalavad
7 Liliya Talaja
8 Rajula Vallabhipur
9 Savarkundla
10 Vadiya
Junagadh Gir Somnath Kutch-Bhuj Porbandar Rajkot
1 Junagadh Kodinar Bhuj Porbandar Rajkot city
2 Bhesan Talala Anjar Kutiyana Rajkot rural
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3 Keshod Una Bhachau Ranavav Dhoraji
4 Maliya(Hatina) Veraval Dayapar Gondal
5 Manavadar Khavda Jamkandorna
6 Mangrol Mandvi Jasdan
7 Mendarda Mundra Jetpur
8 Vanthli Nakhtrana Padadhari
9 Visavadar Naliya Kotda-sangani
10 Rapar Upleta
11 Wankaner
Surendranagar Morbi
1 Surendranagar city Morbi
2 Chotila Maliya(M)
3 Dhrangadhra Halvad
4 Lakhtar
5 Limbdi
6 Muli
7 Patdi
8 Sayla
9 Chuda
10 Wadhvan
Bharuch Dang Narmada Navsari Surat
1 Bharuch Ahwa Rajpipla Navsari Bardoli
2 Amod Vaghai Dediyapada Bilimora Kadodara
3 Ankleshwar Sagbara Chikhli Kim
4 Hansot Tilakwada Jalalpor Madhi
5 Zagadia Amalsad Mahuva
6 Jambusar Vansda Mandavi
7 Vagra Mangrol
8 Valiya Navagam
9 Rander
10 Olpad
11 Sajipur
12 Sayan
Tapi Valsad
1 Kukarmunda Valsad city
2 Songadh Dharampur
3 Valod Kaparada
4 Vyara Pardi
5 Uchchhal Sanjan
Petrol pump and Gas agency operated by GSCSC
Sr. Petrol Pump Gas Agency
No.
1 Sector-21 (Gandhinagar) Varachha (Surat)
2 Navrangpur(A'bad)
3
4
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