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Food Civil Supplies and Consumer Affairs Department, Mumbai, Maharashtra
June, 18th 2019
              REQUEST FOR PROPOSAL
                                 For
Selection of Chartered Accountant firm for Accounts
 Management Related Services (AMRS) at Office of
           FA&DS, FCS&CP Department,
            Government of Maharashtra




          Tender Notification No.: FADS-18/01/2018/Budget/374131
                            Dated: 11/06/2019




                               Issued by:
      Food, Civil Supplies and Consumer Protection Department
                    Government of Maharashtra
         2nd Floor, Annex Building, Mantralaya, Madam Cama Road,
              Nariman Point, Mumbai, Maharashtra - 400032
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra



Contents
Contents.................................................................................................................................... 0
Invitation to Proposal ............................................................................................................... 3
Disclaimer ................................................................................................................................ 4
Proprietary & Confidential Notice ............................................................................................ 5
1. Introduction ........................................................................................................................ 6
     1.1.     Project brief ............................................................................................................................................. 6
     1.2.     Fact sheet ................................................................................................................................................. 6
     1.3.     List of Abbreviations ............................................................................................................................... 8
     1.4.     Definitions ............................................................................................................................................. 10
2. Instruction to Bidders ........................................................................................................12
     2.1.     General ....................................................................................................................................................12
     2.2.     Eligible Bidders ......................................................................................................................................12
     2.3.     Bidder to inform .....................................................................................................................................12
     2.4.     Compliant Proposals / Completeness of Response ..............................................................................12
     2.5.     Proposal Preparation Costs ....................................................................................................................12
     2.6.     Clarifications to Pre-Bid Queries ...........................................................................................................13
     2.7.     RFP Document fee ..................................................................................................................................13
     2.8.     Earnest Money Deposit (EMD) .............................................................................................................13
     2.9.     Contents of Bid .......................................................................................................................................14
     2.10. Language .................................................................................................................................................14
     2.11. Authentication of Bids ............................................................................................................................14
     2.12. Amendment of Request for Proposal ....................................................................................................14
     2.13. Bid Price .................................................................................................................................................. 15
     2.14. Right to Terminate the Process ............................................................................................................. 15
     2.15. Non-Conforming proposals ................................................................................................................... 15
     2.16. Acceptance / Rejection of Bids .............................................................................................................. 15
     2.17. Confidentiality ........................................................................................................................................16
     2.18. Disqualification ......................................................................................................................................16
3. Selection Process for Bidder .............................................................................................. 17
     3.1.     General Terms and Conditions .............................................................................................................. 17
     3.2.     Termination of Contract ........................................................................................................................ 17
     3.3.     Consequences of Termination .............................................................................................................. 18
     3.4.     Financial Matters................................................................................................................................... 18
     3.5.     Liquidated Damages .............................................................................................................................. 20
     3.6.     Confidentiality and Security ................................................................................................................. 20
     3.7.     Limitation on access to locations.......................................................................................................... 20
     3.8.     Indemnity................................................................................................................................................21
     3.9.     Force Majeure .........................................................................................................................................21
     3.10. Dispute Resolution .................................................................................................................................21

                                                                                                                                                               Page 0 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra


    3.11. Opening of bids ...................................................................................................................................... 22
    3.12. Preliminary Examination of Bids ......................................................................................................... 22
    3.13. Clarification on Bids .............................................................................................................................. 23
    3.14. Evaluation Process ................................................................................................................................ 23
    3.15. Pre-Qualification Criteria...................................................................................................................... 25
    3.16. Technical Evaluation Criteria ............................................................................................................... 26
    3.17. Commercial Evaluation Criteria ........................................................................................................... 27
    3.18. Miscellaneous ........................................................................................................................................ 27
4. Award of Contract ............................................................................................................. 29
    4.1.     Notification of Award ............................................................................................................................ 29
    4.2.     Signing of Contract ................................................................................................................................ 29
    4.3.     Failure to agree with the Terms & Conditions of the RFP .................................................................. 29
5. Overview and Objective of Project ..................................................................................... 30
    5.1.     Overview of FCS&CP ............................................................................................................................. 30
    5.2.     Project Overview .................................................................................................................................... 30
    5.3.     Objective of the project ......................................................................................................................... 30
    5.4.     Standards (as per Manual of Food Accounts) .......................................................................................31
6. Current Account Framework ............................................................................................ 33
7. Maintenance of Registers and Reports .............................................................................. 34
    7.1.     At the Godown ....................................................................................................................................... 34
    7.2.     By Purchase officer ................................................................................................................................ 35
    7.3.     At the Government Grain shops ........................................................................................................... 35
    7.4.     At the Taluka office ................................................................................................................................ 35
    7.5.     At the District Office .............................................................................................................................. 36
    7.6.     Reports submit to FADS office by District office ................................................................................. 38
8. Scope & Coverage of AMRS ............................................................................................... 40
    8.1.     Representation by Management ........................................................................................................... 44
    8.2.     Project Rollout Methodology ................................................................................................................ 44
9. Project Milestone and Payment Schedule ......................................................................... 45
10. Service Level Agreements (SLA) ....................................................................................... 46
11. Annexure 1: Pre-qualification Bid Formats ....................................................................... 48
    11.1. Bid covering letter format ..................................................................................................................... 48
    11.2. Pre-Qualification Compliance .............................................................................................................. 49
    11.3. Bidder's General Information format ................................................................................................... 51
    11.4. No deviations format ............................................................................................................................. 52
    11.5. Average annual turnover of last 3 financial years (2015-16, 2016-17, 2017-18) ................................ 53
    11.6. Declaration of Net worth of last 2 financial years (FY 16-17, FY 17-18) ............................................. 54
    11.7. Self-Declaration ­ No Blacklisting ....................................................................................................... 55
    11.8. Undertaking for the number of qualified employees in the firm ........................................................ 56
    11.9. Details of Experience of Responding Firm .......................................................................................... 57


                                                                                                                                                         Page 1 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra


    11.10. Power of Attorney .................................................................................................................................. 58
12. Annexure 2: Technical Bid formats ................................................................................... 59
    12.1. Covering Letter format .......................................................................................................................... 59
    12.2. Average annual turnover of last 3 financial years (2015-16, 2016-17, 2017-18) ................................ 60
    12.3. Details of Experience of Responding Firm ...........................................................................................61
    12.4. Curriculum Vitae (CV) format of proposed key staff ........................................................................... 62
13. Annexure 3: Commercial Bid Format ................................................................................ 64
14. Annexure 4: Department Operations ................................................................................ 66
    14.1. FADS Office ........................................................................................................................................... 66
    14.2. Minimum Support Price Scheme (MSP) .............................................................................................. 67
    14.3. Minimum Support Price Process Flow ................................................................................................. 68
    14.4. Reimbursement Process Flow ............................................................................................................... 71
    14.5. Audit Statement ..................................................................................................................................... 72
    14.6. Public Distribution System (PDS) ........................................................................................................ 72
    14.7. Public Distribution System Process Flow ............................................................................................ 73
    14.8. Desk 11 and 12: MRA / TRA .................................................................................................................. 75
    14.9. DSO office - Pro-forma (Trading, P&L and BS) Section - Desk 7/1: Mofussil pro-forma ................. 76
    14.10. Desk 7/2: MRATRA pro-forma ............................................................................................................ 78
    14.11. Key Challenges in FADS ........................................................................................................................ 79
15. Annexure 5: Pre-Bid Queries format ................................................................................. 80
16. Annexure 6: DSO office locations..........................................................................................801




                                                                                                                                                        Page 2 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra


Invitation to Proposal
Date: 11-06-2019
The Office of Financial Advisor and Deputy Secretary, Food, Civil Supplies and Consumer Protection
Department, Government of Maharashtra, seeks to invite Proposal from CAG empaneled Chartered Accountant
firms for conducting Accounts Management Related Services (AMRS) of all 42 district offices' financial
statements of Food, Civil Supplies and Consumer Protection Department in Maharashtra State for the current
year (FY 2018-19). Verification of all documents which are part of the submission towards CAG needs to be
conducted for FY 2018-19.
Interested bidders are advised to study this RFP document carefully before submitting their proposals in
response to the RFP Document. Submission of a proposal in response to this RFP shall be deemed to have been
done after careful study and examination of this document with full understanding of its terms, conditions and
implications.
Interested bidders to download the RFP document from the website URL mentioned in the fact sheet.
Any subsequent corrigenda / clarifications will be made available on the website URL mentioned in the fact
sheet.
Proposals must be received not later than time, date and venue mentioned in the Fact Sheet. Proposals that are
received after the deadline WILL NOT be considered in this procurement process.
A firm will be selected under Quality and Cost Based Selection System and procedures are described in this
RFP. To obtain first-hand information on the assignment, Bidders are encouraged to attend the pre-bid
meeting. (Attending the pre-bid meeting is optional)




Yours Sincerely
Financial Advisor and Deputy Secretary,
Food, Civil Supplies and Consumer Protection Department,
Government of Maharashtra,
8th Floor, New Mantralaya Building, G T Hospital Premises,
Lokmanya Tilak Road, Mumbai ­ 400001




                                                                                                    Page 3 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra


Disclaimer
The information contained in this Request for Proposal document (t he "RFP") or subsequently provided to
Bidder(s), whether verbally or in documentary or any other form by or on behalf of the Authority or any of its
employees or advisors, is provided to Bidder(s) on the terms and conditions set out in this RFP and such other
terms and conditions subject to which such information is provided.
This RFP is not an agreement and is neither an offer nor invitation by the Authority to the prospective Bidders
or any other person. The purpose of this RFP is to provide interested parties with information that may be
useful to them in making their financial bids pursuant to this RFP. This RFP includes statements, which reflect
various assumptions and assessments arrived at by the Authority in relation to the project. Such assumptions,
assessments and statements do not purport to contain all the information that each Bidder may require. This
RFP may not be appropriate for all persons, and it is not possible for the Authority, its employees or advisors to
consider the investment objectives, financial situation and particular needs of each party who reads or uses this
RFP. The assumptions, assessments, statements and information contained in the bidding documents, may not
be complete, accurate, adequate or correct. Each Bidder should, therefore, conduct its own investigations and
analysis and should check the accuracy, adequacy, correctness, reliability and completeness of the assumptions,
assessments, statements and information contained in this RFP and obtain independent advice from
appropriate sources.
Information provided in this RFP to the Bidder(s) is on a wide range of matters, some of which may depend
upon interpretation of law. The information given is not intended to be an exhaustive account of statutory
requirements and should not be regarded as a complete or authoritative statement of law.
The Authority accepts no responsibility for the accuracy or otherwise for any interpretation or opinion on law
expressed herein.
The Authority, its employees and advisors make no representation or warranty and shall have no liability to any
person, including any Applicant or Bidder under any law, statute, rules or regulations or tort, principles of
restitution or unjust enrichment or otherwise for any loss, damages, cost or expense which may arise from or be
incurred or suffered on account of anything contained in this RFP or otherwise, including the accuracy,
adequacy, correctness, completeness or reliability of the RFP and any assessment, assumption, statement or
information contained therein or deemed to form part of this RFP or arising in any way for participation in this
Bid Stage.
The Authority also accepts no liability of any nature whether resulting from negligence or otherwise howsoever
caused arising from reliance of any Bidder upon the statements contained in this RFP. The Authority may in its
absolute discretion, but without being under any obligation to do so, update, amend or supplement the
information, assessment or assumptions contained in this RFP.
The issue of this RFP does not imply that the Authority is bound to select a Bidder or to appoint the Selected
Bidder, as the case may be, for the project and the Authority reserves the right to reject all or any of the Bidders
or Bids without assigning any reason whatsoever.
The Bidder shall bear all its costs associated with or relating to the preparation and submission of its bid
including but not limited to preparation, copying, postage, delivery fees, expenses associated with any
demonstrations or presentations which may be required by the Authority or any other costs incurred in
connection with or relating to its bid. All such costs and expenses will remain with the Bidder and the Authority
shall not be liable in any manner whatsoever for the same or for any other costs or other expenses incurred by a
Bidder in preparation or submission of the bid, regardless of the conduct or outcome of the bidding process.




                                                                                                         Page 4 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra


Proprietary & Confidential Notice
No part of this document can be reproduced in any form or by any means, disclosed or distributed to any
person without the prior consent of Financial Advisor & Deputy Secretary (FA&DS) except to the extent
required for submitting bid and no more.
The information contained in this document is only disclosed for the purposes of enabling you to submit a
proposal to FA&DS in accordance with the requirements of this document. This document should not,
therefore, be used for any other purpose under any circumstances.
This document contains proprietary information furnished for evaluation purposes only; except with the
written permission of FA&DS, such information may not be published, disclosed, or used for any other purpose.
You acknowledge and agree that this document and all portions thereof, including, but not limited to, any
copyright, trade secret and other intellectual property rights relating thereto, are and at all times shall remain
the sole property of FA&DS and that title and full ownership rights in the information contained herein and all
portions thereof are reserved to and at all times shall remain with FA&DS. You agree to take utmost care in
protecting the proprietary and confidential nature of the information contained herein.




                                                                                                       Page 5 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra


1. Introduction
1.1. Project brief
Office of FA&DS, FCS&CP Department, Government of Maharashtra intends to hire experienced and eligible
Chartered Accountant firm for conducting AMRS of all 42 district offices' financial statements of Food, Civil
Supplies and Consumer Protection Department in Maharashtra State for the current year (FY 2018-19) and
verification of all documents which are part of the submission towards CAG needs to be conducted for FY 2018-
19.
The objective of the AMRS is to ensure that the Proforma (i.e. Financial Statements) are prepared correctly and
necessary rectification is done in Accounts to ensure correct closing balances (based on available documents,
records and information) and to suggest improvement in Accounting Systems, Process, Forms, Formats, and
Annexures etc.

1.2. Fact sheet

                 Item                                                  Description

Method of Selection                        The method of selection is Quality and Cost Based Selection (QCBS).
                                           The weightage given to the Technical and Commercial Bids are:
                                           Technical = 60% and
                                           Commercial = 40%

Last date & time of availability of        Download from e-tendering website: https://mahatenders.gov.in
RFP document for downloading
                                           10/07/2019 at 12:00 noon

Date of RFP issuance                       11/06/2019

Tender Document fee (Non-                  INR 10,000 (INR Ten Thousand only). Payment to be done online
                                           through e-tendering portal
Refundable and Not Exempted)

Bid Security Fee /             Earnest     INR 1,00,000 (INR One Lakh only). Payment to be done online
Money Deposit (EMD)                        through e-tendering portal

Last date for Submission of Pre-           19/06/2019 till 07:00 pm
Bid Queries
                                           All the queries should be received on or before the above date & time,
                                           through email only with subject line as follows:
                                           "<bidder's name=""> - Pre-Bid queries"
                                           The queries should be submitted as per the format prescribed in
                                           Annexure 5 of this RFP
                                           The Pre-Bid queries to           be    sent   to   the    Email    Id:
                                           fadsmumbai.mhpds@gov.in

Pre-Bid Meeting                            24/06/2019 at 03:00 am
                                           Venue: Food, Civil Supplies and Consumer Protection Department,
                                           213, Conference Room, Annex Building, Mantralaya, Madam Cama
                                           Road, Mumbai 400 032

Last    date  and   time   for             10/07/2019 at 03:00 pm
Bid/Proposal submission (on or
before)



                                                                                                      Page 6 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra



                 Item                                                   Description

Date and time for Opening of               11/07/2019 at 03:00 pm
Pre-qualification Bid

Date and time for Opening of               To be communicated at a later date to the qualified bidders
Technical and Commercial Bids

Language                                   Proposals should be submitted in English only

Bid Validity                               Proposals must remain valid up to 120 (One Hundred & Twenty) days
                                           from the date of opening of the Bid. The Department may further
                                           extend the bid up to 180 days, if required.
                                           On completion of the validity period, unless the Bidder withdraws his
                                           bid in writing, it will be deemed to be valid until such time that the
                                           Bidder formally (in writing) withdraws his bid

Currency                                   Currency in which the Bidders may quote the price and will receive
                                           payment is Indian Rupees (INR) only

Address of FA&DS, FCS&CP,                  Office of Financial Advisor & Deputy Secretary,
Government of Maharashtra
                                           Food, Civil Supplies and Consumer Protection Department,
                                           Government of Maharashtra
                                           8th Floor, New Mantralaya Building, G T Hospital Premises,
                                           Lokmanya Tilak Road, Mumbai ­ 400001

Appointment Period                         The bidder is to be appointed for a period of 1 year




                                                                                                         Page 7 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra


1.3. List of Abbreviations

S.          Term                                           Interpretation
No.

1      AMRS            Account Management Related Services

2      CA/C.A          Chartered Accountant

3      CAG             Comptroller and Auditor General of India

4      CD              Compact Disk

5      CV              Curriculum Vitae

6      EMD             Earnest Money Deposit

7      FA&DS           Financial Advisor & Deputy Secretary

8      FCA             Fellow Chartered Accountant

9      FCS&CP          Food, Civil Supplies and Consumer Protection

10     FY              Financial Year

11     GFR             General Financial Rules

12     GoI             Government of India

13     GoM             Government of Maharashtra

14     GST             Goods & Services Tax

15     HTS             Highest Technical Score amongst the bidders

16     ICAI/ICWAI      Institute of Chartered Accountants of India

17     ITS             Individual Technical Score of the bidder qualified in Stage 1

18     L1              Lowest Cost Bidder

19     LoI             Letter of Intent

20     MSA             Master Service Agreement

21     MTRA            Mumbai Thane Rationing Authority

22     NDA             Non-Disclosure Agreement

23     PAN             Permanent Account Number

24     PBC             Pre-Bid Conference

25     PoA             Power of Attorney

26     PQ              Pre-Qualification



                                                                                       Page 8 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra



27     PSU             Public Sector Undertaking/ Public Sector Enterprise

28     QCBS            Quality and Cost Base Selection

29     RFP             Request for Proposal

30     SLA             Service Level Agreement

31     SOW             Scope of Work

32     TCV             Total Contract Value

33     URL             Uniform Resource Locator

34     FCI             Food Corporation Authority of India




                                                                             Page 9 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra


1.4. Definitions

S.              Term                                               Definition
No.

 1     Agreement               Contract, Service Level Agreement and No deviations certificate together with all
                               Articles, Annexure, Schedules and the contents and specifications of the RFP

 2     Applicable Law          Any statute, law, ordinance, notification, rule, regulation, judgment, order,
                               decree, bye-law, approval, directive, guideline, policy, requirement or other
                               governmental restriction or any similar form of decision applicable to the
                               relevant party and as may be in effect on the date of the execution of this
                               Agreement and during the subsistence thereof, applicable to the Project

 3     Bidder                  The use of the term "Bidder" in the RFP means the Single Service Provider

 4     Bid / Proposal          Offer by the Bidder to fulfil the requirement of Financial Advisor & Deputy
                               Secretary, FCS&CP Department, and Government of Maharashtra for an agreed
                               price. It shall be a comprehensive technical and commercial response to the RFP

 5     Confidential            All information including Financial Advisor & Deputy Secretary, FCS&CP
                               Department, Government of Maharashtra data (whether in writing, oral,
       Information
                               electronic or other format) which relates to the financial and business affairs,
                               dealers, suppliers, products, developments, operations, processes, data, trade
                               secrets, design rights, know-how, plans, budgets and personnel of each party and
                               its affiliates which is disclosed to or otherwise learned by the other Party in the
                               course of or in connection with this Agreement (including without limitation
                               such information received during negotiations, location visits and meetings in
                               connection with this Agreement). The following information shall fall outside the
                               purview of the meaning of Confidential Information:
                                   i.   If the information is or becomes publicly known and available other than
                                        as a result of prior unauthorized disclosure by the Bidder
                                  ii.   If the information is disclosed by the Bidder with the Financial Advisor
                                        & Deputy Secretary, FCS&CP Department, Government of Maharashtra's
                                        prior written permission and approval
                                 iii.   If the Bidder is legally compelled by applicable law, by any court,
                                        government agency, or regulatory authority or subpoena or discovery
                                        request in pending litigation, but only if, to the extent lawful, the Bidder
                                        gives prompt written notice of that fact to the Financial Advisor &
                                        Deputy Secretary, FCS&CP Department, Government of Maharashtra
                                        may request a protective order or other remedy

 6     Conflict of Interest    Situation arises if the Bidder is part of more than one bid with FCS&CP
                               department in the procurement of services/materials; or if the bidding firm or
                               their personnel have relationships or financial or business transactions with any
                               official of Financial Advisor & Deputy Secretary, FCS&CP Department,
                               Government of Maharashtra who are directly or indirectly related to tender or
                               execution process of contract; or improper use of information obtained by the
                               (prospective) bidder from the Financial Advisor & Deputy Secretary, FCS&CP
                               Department, Government of Maharashtra with an intent to gain unfair
                               advantage in the procurement of services/materials or for personal gain
                               if the bidding firm or their personnel are related to, or have financial or
                               business interest with any official of FCS&CP Department, Government of
                               Maharashtra or who are directly or indirectly related to tender or execution
                               process of contract." In this context related to '', with reference to any person,
                               means anyone who is related to another, if--

                               (i) they are members of a Hindu Undivided Family;

                                                                                                         Page 10 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra


                               (ii) they are husband and wife; or
                               (iii) Parents, Siblings
                               (iv) one person is related to the other in such manner as may be prescribed by
                               FCS&CP;
 7     Deliverables            Services agreed to be delivered by the Bidder in pursuance of the agreement as
                               defined more elaborately in the RFP

 8     Effective Date          The date on which the Agreement for this RFP comes into effect

 9     Intellectual            All rights in written designs and copyrights, moral rights, rights in databases and
                               Bespoke Software / Pre-existing work including its upgradation systems and
       Property Rights
                               compilation rights (whether or not any of these are registered and including
       (IPR)
                               application for registration)

 10    Request for             Written solicitation that conveys to the Bidder, requirements for
                               services/materials that the FA&DS, FCS&CP Dept., Government of Maharashtra
       Proposal (RFP) /
                               intends to buy
       Tender Document

 11    SLA                     Performance Service Level Agreement executed as part of this contract

 12    Successful Bidder       The bidder who will qualify the evaluation process will be awarded the contract

 13    Client or Authority     `Client' or `Authority' or `Purchaser' or `Department' means Food, Civil Supplies
       or Purchaser or         and Consumer Protection Department, Government of Maharashtra
       Department




                                                                                                       Page 11 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra


2. Instruction to Bidders
2.1. General
a) While every effort has been made to provide comprehensive and accurate background information and
   requirements and specifications, Bidders must form their own conclusions about the requirements. Bidders
   and recipients of this RFP may wish to consult their own legal advisers in relation to this RFP.
b) All information supplied by Bidders may be treated as contractually binding on the Bidders, on successful
   award of the assignment by the FA&DS, FCS&CP Department, Government of Maharashtra on the basis of
   this RFP.
c) No commitment of any kind, contractual or otherwise shall exist unless and until a formal written contract
   has been executed by or on behalf of FA&DS, FCS&CP Department, Government of Maharashtra. Any
   notification of preferred bidder status by FA&DS, FCS&CP Department, Government of Maharashtra shall
   not give rise to any enforceable rights by the Bidder. FA&DS, FCS&CP Department, Government of
   Maharashtra may cancel this public procurement of services/materials at any time prior to a formal written
   contract being executed by or on behalf of FA&DS, FCS&CP Department, Government of Maharashtra.

d) This RFP supersedes and replaces any previous public documentation & communications, and Bidders
   should place no reliance on such communications.

e) The Bidders must familiarize themselves with local conditions and take them into account in preparing
   their Proposals. To obtain first-hand information on the Assignment and on the local conditions, Bidders
   may visit department before submitting a Proposal.

f)   Please note that (i) the cost of preparing the proposal including visits to the department, is not
     reimbursable irrespective of the outcome of the evaluation process; and (ii) the department is not bound to
     accept any of the proposal submitted and reserves the right to reject any or all proposals without assigning
     any reason.

2.2.      Eligible Bidders
Bids may be submitted by only Sole Bidders. The sole bidder must be a Firm/organization having capabilities to
deliver the entire scope as mentioned in the RFP. Bidder must have its Head Office in India and its operations
should be within India.

2.3.     Bidder to inform
The Bidder shall be deemed to have carefully examined the Terms & Conditions, Scope, Service Levels,
Specifications, and Schedules of this RFP. If bidder shall have any doubt as to the meaning of any portion of
these conditions or of the specifications bidder shall, before the last date for submission of Pre-Bid Queries, set
forth the particulars thereof, and submit them to FA&DS, FCS&CP Department, Government of Maharashtra in
writing in order that such doubt may be removed.

2.4.      Compliant Proposals / Completeness of Response
a) Bidders are advised to study all instructions, forms, terms, requirements and other information in the RFP
   document carefully. Submission of the bid shall be deemed to have been done after careful study and
   examination of the RFP document with full understanding of its implications.
b) Failure to comply with the requirements of this paragraph may render the Proposal non-compliant and the
   Proposal may be rejected. Bidders must:
      Include all documentation specified in this RFP.
      Follow the format of this RFP wherever applicable and respond to each element in the order as set out in
      this RFP.
      Comply with all requirements as set out within this RFP.

2.5.      Proposal Preparation Costs


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The Bidder shall be responsible for all costs incurred in connection with participation in the RFP process,
including, but not limited to, costs incurred in conduct of informative and other diligence activities,
participation in meetings/discussions/presentations, preparation of proposal, in providing any additional
information required by FA&DS, FCS&CP Department, Government of Maharashtra to facilitate the evaluation
process, and in negotiating a definitive contract or all such activities related to the bid process.
FA&DS, FCS&CP Department, Government of Maharashtra will, in no case be responsible or liable for those
costs, regardless of the conduct or outcome of the bidding process.

2.6.      Clarifications to Pre-Bid Queries
Any clarification regarding the RFP document and any other item related to this project can be submitted to
FA&DS, FCS&CP Department, Government of Maharashtra as per the submission mode and timelines
mentioned in the Fact Sheet. It is necessary that the pre-bid queries must be submitted in excel sheet format,
provided in Annexure 5 of the RFP, along with name and details of the organization submitting the queries.
FA&DS, FCS&CP Department, Government of Maharashtra shall not be responsible for ensuring that the
bidder's queries have been received by them. Any requests for clarifications post the indicated date and time
shall not be entertained by FA&DS, FCS&CP Department, Government of Maharashtra. Further FA&DS,
FCS&CP Department, Government of Maharashtra will reserve the right to issue clarifications.
FA&DS, FCS&CP Department, Government of Maharashtra will endeavor to provide timely response to all
queries. However, FA&DS, FCS&CP Department, Government of Maharashtra makes no representation or
warranty as to the completeness or accuracy of any response made in good faith, nor does FA&DS, FCS&CP
Department, Government of Maharashtra undertake to answer all the queries that have been posed by the
bidders.
Any modifications of the Bidding Documents, which may become necessary as a result of the replies to the Pre-
Bid queries, shall be made by FA&DS, FCS&CP Department, Government of Maharashtra exclusively through a
corrigendum. Any such corrigendum shall be deemed to be incorporated into this RFP. However, in case of any
such amendment, the bid submission date may be extended at the discretion of FA&DS, FCS&CP Department,
Government of Maharashtra.
Any corrigendum / notification issued by FA&DS, FCS&CP Department, Government of Maharashtra,
subsequent to issue of RFP, shall only be available / hosted on the website URL mentioned in the Fact Sheet.
Any such corrigendum shall be deemed to be incorporated into this RFP.

2.7. RFP Document fee
Bidders are required to submit the RFP Document Fee (Non-Refundable and Not Exempted) as per the details
mentioned in the Fact Sheet, along with the Proposal.
Proposals received without RFP Document Fee or with inadequate RFP Document fees shall be rejected.

2.8.      Earnest Money Deposit (EMD)
Bidders shall submit, along with their Bids, Bid Security (EMD) as per the details mentioned in the Fact Sheet.
Bid security in any other form will not be entertained.
In case bid is submitted without the bid security then FA&DS, FCS&CP Department, Government of
Maharashtra reserves the right to reject the bid without providing opportunity for any further correspondence
to the bidder concerned.
The EMD may be forfeited:
a) If a bidder withdraws its bid during the period of bid validity or extension agreed by the Chartered
   Accountant thereof.
b) If the Proposal is varied or modified in a manner not acceptable to FA&DS, FCS&CP Department,
   Government of Maharashtra after opening of Proposal during the validity period or any extension thereof.
c) Bidder does not respond to requests for clarification of its Proposal.
d) If the Chartered Accountant tries to influence the evaluation process.
e) Bidder fails to provide required information during the evaluation process or is found to be nonresponsive.
f) In case of a successful bidder, if the bidder fails to sign the contract in accordance with this RFP.
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g) The Bidder being found to have indulged in any suppression of facts, furnishing of fraudulent statement,
   misconduct, or other dishonest or other ethically improper activity, in relation to this RFP.

2.9.      Contents of Bid
The bidder shall submit the following.

        Bid                                                   Content

Pre-qualification      Pre-Qualification bid along with the required supporting documents and completed
                       forms as specified in Annexure 1 of this RFP

Technical Bid          Technical Proposal/ bid along with the required supporting documents and completed
                       forms as specified in Annexure 2 of this RFP

Commercial bid         Commercial Bid/ Proposal along with completed forms as specified in Annexure 3 of
                       this RFP

Please Note that prices should not be indicated in the Pre-qualification and Technical Bid but should only be
indicated in the Commercial Bid.
All the pages of the bid must be sequentially numbered and must contain the list of contents with page
numbers. Any deficiency in the documentation may result in the rejection of the Bid.
The original proposal/bid shall be prepared in indelible ink. It shall contain no interlineations or overwriting,
except as necessary to correct errors made by the bidder itself. Any such corrections must be initialed by the
person (or persons) who sign(s) the proposals along with stamp.
All pages of the bid shall be initialed and stamped by the person or persons who sign the bid.
In case of any discrepancy observed by FA&DS, FCS&CP Department, Government of Maharashtra, in the
contents of the submitted original paper bid documents with respective copies, the information furnished on
original paper bid document will prevail over others.
Failure to submit bid on time could cause a proposal to be rejected.
FA&DS, FCS&CP Department, Government of Maharashtra will not accept delivery of bid by fax or e-mail.

2.10. Language
The Proposal should be filled by the bidders in English language only. If any supporting documents submitted
are in any language other than English, translation of the same in English language is to be duly attested by the
Bidders. For purposes of interpretation of the documents, the English translation shall govern.

2.11.    Authentication of Bids
An authorized representative of the Bidder shall initial and sign all pages of the Pre-Qualification, Technical
and Commercial Bids.
Bid should be accompanied by an authorization in the name of the signatory of the bid. The authorization shall
be in the form of a written power of attorney accompanying the bid or in any other form demonstrating that the
representative has been duly authorized to sign. The Proposal shall be signed in blue ball point pen. It shall
contain no inter-lineation or overwriting, except as necessary to correct errors made by the bidder itself. Any
such corrections must be authenticated by the person or persons who sign(s) the Proposals.

2.12. Amendment of Request for Proposal
At any time prior to the deadline for submission of proposals, FA&DS, FCS&CP Department, Government of
Maharashtra, for any reason, may modify the RFP by issuing an amendment. FA&DS, FCS&CP Department,
Government of Maharashtra, at its discretion, may extend the deadline for the submission of proposals.
FA&DS, FCS&CP Department, Government of Maharashtra may change the scope after the submission of Pre-
Qualification bids by the Bidders. In this case, FA&DS, FCS&CP Department, Government of Maharashtra will
release a corrigendum/ clarification and ask the Bidders to resubmit their commercial bids.

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for FA&DS, FCS&CP Department, Government of Maharashtra


The bidder may modify or withdraw his bid after bid submission, provided that written notice of the
modification or withdrawal is received by the department prior to the deadline for submission of bids. Any
MODIFICATIONS in respect of TECHNICAL BID and COMMERCIAL BID shall be submitted in separate
sealed envelope duly marked so.
No bid shall be modified by the bidder after the deadline for submission of bids
Withdrawal of a bid during the interval between the deadline for submission of bids and the expiration of the
period of bid validity specified shall not be considered.

2.13. Bid Price
Bidders shall give the required details of all applicable taxes, duties, other levies and charges etc. in respect of
direct transaction between FA&DS, FCS&CP Department, Government of Maharashtra and the Bidder.
Bidders shall quote for the entire scope of contract on an "overall responsibility" basis such that the total bid
price covers all the Bidder's obligations mentioned in or to be reasonably inferred from the bidding documents
in respect of providing the product / services.
Prices quoted by the Bidder shall remain firm during the entire contract period and not subject to variation on
any account. A bid submitted with an adjustable price quotation will be treated as non-responsive and rejected.

2.14. Right to Terminate the Process
Principal Secretary, FCS&CP Department, Government of Maharashtra may terminate the RFP process at any
time and without assigning any reason. Principal Secretary, FCS&CP Department, Government of Maharashtra
makes no commitments, express or implied, that this process will result in a business transaction with anyone.
This RFP does not constitute an offer by Principal Secretary, FCS&CP Department and Government of
Maharashtra.

2.15. Non-Conforming proposals
A proposal may be construed as a non-conforming proposal and ineligible for consideration:
a) If it does not comply with the requirements of this RFP.
b) If a proposal appears to be "canned" presentations of promotional materials that do not follow the format
   requested in this RFP or do not appear to address the particular requirements of the solution, any such
   bidders may also be disqualified.

2.16. Acceptance / Rejection of Bids
a) Principal Secretary, FCS&CP Department, Government of Maharashtra reserves the right to reject in full or
   part, any or all bids without assigning any reason thereof.
b) Principal Secretary, FCS&CP Department, Government of Maharashtra reserves the right to assess the
   Bidder's capabilities and capacity. The decision of Principal Secretary, FCS&CP Department and
   Government of Maharashtra shall be final and binding.
c) Bid should be free of over writing. All erasures, correction or addition must be clearly written both in words
   and figures and attested (sign and stamp).
d) Bids not submitted in prescribed manner or submitted after due date and time are liable for rejection.
e) Both delayed as well as late bids are liable for rejection. Hence, offers reaching within the due date & time
   in the bid box only will be accepted. In the event of any assumptions, presumptions, key points of
   discussion, recommendation or any points of similar nature are submitted along with the Bid, Principal
   Secretary, FCS&CP Department, Government of Maharashtra reserves the right to reject the Bid and forfeit
   the EMD. If there is any discrepancy in the commercial bid, it will be dealt as per the following:
     If there is an error in a total corresponding to the addition or subtraction of subtotals, the subtotals shall
     prevail and the total shall be corrected.
     If there is a discrepancy between words and figures, the amount in words shall prevail.
     If there is such discrepancy in an offer, the same shall be conveyed to the bidder with target date up to
     which the bidder has to send his acceptance on the above lines and if the bidder does not agree to the

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       decision of Principal Secretary, FCS&CP Department, Government of Maharashtra, the bid is liable to be
       ignored.
f)   If the Bidder does not meet even one of the Pre-Qualification criteria, the Bidder shall be disqualified & the
     entire Bid shall be rejected.

2.17. Confidentiality
All the material / information sent to the Bidder shall be treated as confidential and should not be disclosed in
any manner to any unauthorized person under any circumstances.

2.18. Disqualification
The proposal is liable to be disqualified in the following cases or in case bidder fails to meet the bidding
requirements as indicated in this RFP:
a) Proposal not submitted in accordance with the procedure and formats prescribed in this document or
   treated as non-conforming proposal.
b) During validity of the proposal, or its extended period, if any, the bidder increases its quoted prices.
c) The bidder's proposal is conditional and has deviations from the terms and conditions of RFP.
d) Proposal is received in incomplete form.
e) Proposal is received after due date and time.
f)   Proposal is not accompanied by all the requisite documents.
g) Information submitted in pre-qualification and technical bid are found to be misrepresented, incorrect or
   false, accidentally, unwittingly or otherwise, at any time during the processing of the contract (no matter at
   what stage) or during the tenure of the contract including the extension period, if any.
h) Financial bid is enclosed with the pre-qualification or technical bid.
i)   Bidder tries to influence the proposal evaluation process by unlawful/corrupt/fraudulent means at any
     point of time during the bid process.
j)   In case, any one party submits multiple proposals or if common interests are found in two or more bidders,
     the bidders are likely to be disqualified, unless additional proposals/bidders are withdrawn upon notice
     immediately.




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for FA&DS, FCS&CP Department, Government of Maharashtra


3. Selection Process for Bidder
3.1. General Terms and Conditions
1.   FA&DS, FCS&CP Department, Government of Maharashtra, without assigning any reason can reject any
     tender(s), in which any prescribed condition(s) is/are found incomplete in any respect and at any
     processing stage.
2. The decision of FA&DS, FCS&CP Department, Government of Maharashtra arrived during the various
   stages of the evaluation of the bids is final & binding on all bidders.
3. Upon verification, evaluation / assessment, if in case any information furnished by the bidder is found to be
   false/incorrect, their total bid shall be summarily rejected.
4. FA&DS, FCS&CP Department, Government of Maharashtra will not be responsible for any
   misinterpretation or wrong assumption by the bidder, while responding to this tender.
5.   FA&DS, FCS&CP Department, Government of Maharashtra may by written notice sent to the selected
     Bidder; terminate the Contract, in whole or in part at any time for its convenience. The notice of
     termination will specify that termination is for FA&DS, FCS&CP Department, Government of
     Maharashtra's convenience, the extent to which performance of work under the Contract is terminated, and
     the date upon which such termination becomes effective. FA&DS, FCS&CP Department, Government of
     Maharashtra reserves the right to cancel the remaining part and pay to the selected Bidder the amount for
     partially completed Services.
6. All bidders agree with FA&DS, FCS&CP Department, Government of Maharashtra for honoring all aspects
   of fair trade practices in executing the work orders placed by FA&DS, FCS&CP Department, Government of
   Maharashtra.
7.   In the event of the selected Bidder being taken over /bought over by another company, all the obligations
     and execution responsibilities under the agreement with FA&DS, FCS&CP Department, Government of
     Maharashtra, should be passed on for compliance by the new company in the negotiation for their transfer.
8. In case selected bidder is found in breach of any condition(s) of RFP or the resulting Contract, at any stage
   during the course of service, appropriate legal action as per rules/laws, may be initiated against the bidder
   and Security Deposit shall be forfeited, besides debarring and blacklisting the bidder concerned for at least
   three years, for further dealings with Government of Maharashtra.

3.2.      Termination of Contract
1.   FA&DS, FCS&CP Department, Government of Maharashtra may, terminate the Contract by giving the
     selected Bidder a 30 (Thirty) days prior and written notice indicating its intention to terminate the Contract
     under the following circumstances.
2. FA&DS, FCS&CP Department, Government of Maharashtra is of the opinion that there has been such event
   of default on the part of the selected Bidder which would make it proper and necessary to terminate the
   Contract and may include failure on part of the selected Bidder to respect any of its commitments
   with regard to any part of its obligations under the Contract.
3. The selected Bidder has failed to commence the provision of Services upon execution of the Contract, or has
   without any lawful excuse under these conditions suspended the work for 30 consecutive days.
4. Where it comes to FA&DS, FCS&CP Department, Government of Maharashtra 's attention that the selected
   Bidder is in a position of actual conflict of interest with the interests of the FA&DS, FCS&CP Department,
   Government of Maharashtra in relation to any of Terms and Conditions of the Contract or as without
   authority committed breach of Terms of the Contract in best judgment of FA&DS, FCS&CP Department,
   Government of Maharashtra.
5.   The selected Bidder has neglected or failed to observe and perform all or any of the terms, acts, matters or
     things under the Contract to be observed and performed by it.
6. The selected Bidder has acted in any manner to the detrimental interest, reputation, dignity, name or
   prestige of FA&DS, FCS&CP Department, Government of Maharashtra.




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7.    The Department may terminate the contract with selected bidder if it comes to knowledge of the
      Department that the bidder or any of the bidder's personnel have been involved in any fraudulent or
      corrupt practices or any other practice of similar nature.
8. The selected Bidder has been declared insolvent/bankrupt.

3.3.       Consequences of Termination
1.    FA&DS, FCS&CP Department, Government of Maharashtra shall have the right to carry out the unexecuted
      portion of work either by itself or through selecting another vendor
2. In the event of termination of the Contract, FA&DS, FCS&CP Department, Government of Maharashtra
   shall be entitled to impose any such obligations and conditions and issue any clarifications as maybe
   necessary to ensure an efficient transition and effective business continuity which the selected Bidder shall
   be obliged to comply with
3. In the event of termination of the Contract due to expiry of the term of this Contract, a decision not to grant
   any (further) extension by FA&DS, FCS&CP Department, Government of Maharashtra or where the
   termination is prior to the expiry of the stipulated term due to the occurrence of any event of default on the
   part of the selected Bidder, the selected Bidder herein shall be obliged to provide all such assistance to the
   successor or any other person as may be required by FA&DS, FCS&CP Department, Government of
   Maharashtra
4. Where the termination of the Contract is prior to its stipulated term on account of a default on the part of
   the selected Bidder or due to the fact that the survival of the selected Bidder as an independent corporate
   entity is threatened/has ceased, FA&DS, FCS&CP Department, Government of Maharashtra shall pay the
   selected Bidder for that part of the Services which have been authorized by FA&DS, FCS&CP Department,
   Government of Maharashtra and satisfactorily performed by the selected Bidder up to the date of
   termination. Without prejudice any other rights, FA&DS, FCS&CP Department, Government of
   Maharashtra may retain such amounts from the payment due and payable by FA&DS, FCS&CP
   Department, Government of Maharashtra to the selected Bidder as it may be required to offset any losses
   caused to FA&DS, FCS&CP Department, Government of Maharashtra as a result of any act/omissions of the
   selected Bidder.
5.    FA&DS, FCS&CP Department, Government of Maharashtra may take possession of the work and all
      deliverables of the selected Bidder and use or employ the same for completion of the work or employ any
      other vendor to complete the work.

3.4.       Financial Matters
1.    Terms of Payment
      i. The department shall make payments only to the successful bidder at the time and in the manner set out in
         clauses of this RFP subject always to the fulfillment by the bidder of its obligations herein.
     ii. All payments agreed to be made by the department to the bidder in accordance with the Bid shall be
         inclusive of all statutory levies, duties, taxes and other charges whenever levied/applicable including costs
         of maintenance, if any and the Department shall not be liable to pay any such levies/other charges under or
         in relation to this RFP and/or the Goods and Services.
     iii. In case of change in taxes under change in law, appropriate parties shall pass the benefit of the same over
          and above the Total Contract Value. In case of such change, the bidder shall submit a formal request with
          necessary supporting documents to the Department. The Department shall verify these documents and if
          applicable and approved in writing by the Department, the bidder shall incorporate such changes into
          subsequent regular invoice for payment.
     iv. No invoice for extra work/charge order on account of change order will be submitted by the bidder unless
         the said extra work /change order has been authorized/approved by the Department in writing in
         accordance with the clause on Change Order.
     v. In the event of the Department noticing at any time that any amount has been disbursed wrongly to the
        Bidder or any other amount is due from the Bidder to the Department, the Department may without
        prejudice to its rights to recover such amounts by other means, after notifying the bidder deduct such

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      amount from any payment falling due to the bidder. The details of such recovery, if any, may be intimated
      to the bidder. The bidder shall receive the payment of undisputed amount under subsequent invoice for any
      amount that has been omitted in the previous invoice by mistake on the part of the Department or the
      bidder.
  vi. All payments are subject to deductions of applicable liquidated damages as provided for in the SLA section
      of the RFP. For the avoidance of doubt, it is expressly clarified that the Department will calculate a financial
      sum and debit the same against the terms of payment as set out in this RFP as a result of failure of the
      bidder to meet the Timelines and/or Service Level scope.
  vii. For the avoidance of doubt, it is expressly clarified that the payments shall be deemed to include all
       ancillary and incidental costs and charges arising in the course of performance of obligations under the RFP
       including costs of infrastructure which is to be borne by the bidder as per RFP, project costs,
       implementation and management charges and all other related costs including taxes.
2. Invoicing and Settlement
   i. The Bidder shall submit its invoices in accordance with the following principles:
      a) Generally and unless otherwise agreed in writing between the Parties, the Bidder shall raise an
         invoice as per clauses of this RFP; and
      b) Any invoice presented in accordance with Clauses shall be in a form agreed with the Department.
  ii. The bidder shall raise invoice for all the payments after receiving due approval/acceptance of the
      deliverables or services from the Department.
 iii. Subject to accomplishment of obligations of the bidder and delivery of the Deliverables and the Services to
      the satisfaction of the Department, payment shall be made by the Department within 90 days from receipt
      of due, valid, correct and undisputed invoice along with supporting documents provided the invoice is
      submitted in timely manner. Payments will be subject to deduction as agreed herein.
 iv. Notwithstanding anything contained in clause (iii) above, the Department shall be entitled to delay or
     withhold payment of any invoice or part of it where the Department disputes such invoice or part of it
     provided that such dispute is bonafide. The withheld amount shall be limited to that which is in
     dispute. A notice of such withholding shall be provided within reasonable time of receipt of the applicable
     invoice. The disputed / withheld amount shall be settled in accordance with the clauses in this RFP.
     However, the Department shall release the disputed amounts within as soon as reasonably possible, upon
     resolution of dispute. Any exercise by the Department under this clause shall not entitle the bidder to delay
     or withhold performance of its obligations or delivery of Deliverables/Services under this RFP.
3. Tax and Deductions
   i. All payments to the bidder shall be subject to the deductions of tax at source under Income Tax Act, and
      other applicable taxes, and deductions as provided for under any law, rule or regulation. The Department
      shall provide the bidder with the original tax receipt of any withholding taxes paid by the Department on
      payments under this RFP within reasonable time after payment. All costs, damages or expenses which the
      Department may have paid or incurred, for which under the provisions of the RFP, the Bidder is liable, the
      same shall be deducted by the Department from any dues to the Bidder. All payments to the Bidder shall be
      made after making necessary deductions as per terms of the RFP, including recovery of mobilization
      advance, if any, and recoveries towards facilities, if any, provided by the Department to the Bidder on
      chargeable basis.
  ii. The Bidder shall bear all personnel taxes levied or imposed on its personnel on account of payment
      received under this RFP. The Bidder shall bear all corporate taxes, levied or imposed on the Bidder on
      account of payments received by it from the Department for the work done under this RFP. The Bidder
      shall bear all taxes and duties etc. levied or imposed on the Bidder under the RFP including but not limited
      to Customs duty, Excise duty and all Income Tax levied under Indian Income Tax Act ­ 1961 or any
      amendment thereof up to the date for submission of final price bid, i.e., on account of payments received by

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         him from the Department for work done under the RFP. It shall be the responsibility of the Bidder to
         submit to the concerned Indian authorities the returns and all other connected documents required for this
         purpose. The Bidder shall also provide the Department such information, as it may be required with regard
         to the Bidder's details of payment made by the Department under the RFP for proper assessment of taxes
         and duties. The amount of tax withheld by the Department shall at all times be in accordance with Indian
         Tax Law and the Department shall promptly furnish to the Bidder original certificates (Challans) for tax
         deduction at source and paid to the Tax Authorities.
 iii. The Bidder agrees to reimburse and hold the Department harmless from and against any claims, losses,
      expenses (including attorney fees, court fees) etc. arising out of deficiency (including penalties and interest)
      in payment of taxes that are the Bidder's responsibility.
     iv. Payment agreed to be made by the Department to the Bidder in accordance with the Proposal shall be
         inclusive of all statutory levies, duties, taxes and other charges whenever levied/applicable and the
         Department shall not be liable to pay any such levies/other charges under or in relation to this RFP and/or
         Services. In case of change in taxes due to change in law, appropriate Parties shall pass the benefit of the
         same over and above the Total Contract Value. In case of such change, the Bidder shall submit a formal
         request with necessary supporting documents to the Department. The Department shall verify these
         documents and if applicable and approved in writing by the Department, the Bidder shall incorporate such
         changes into subsequent regular invoice for payment.
     v. Should the Bidder fail to submit returns/pay taxes in times as stipulated under the Indian Income Tax Act
        and consequently any interest or penalty is imposed by the Indian Income Tax authority, the bidder shall
        pay the same. Bidder shall jointly and severally indemnify Department against any and all liabilities or
        claims arising out of this RFP for such taxes including interest and penalty any such Tax Authority may
        assess or levy against the Department/Bidder.

3.5.        Liquidated Damages
In cases where the selected bidder breaches the terms and conditions of the contract at any point of time such
as, but not limited to, any monetary loss for any negligence, FA&DS, FCS&CP Department, Government of
Maharashtra shall realize equivalent amount from the selected bidder from its pending bills or from security
deposit or by raising claims. In case of damages, the loss shall be made good by the selected bidder. Liquidated
damages to the extent of loss FCS&CP has incurred and/ or will incur in future due to such variation; as per
the discretion of FA&DS, FCS&CP Department, Government of Maharashtra

3.6.        Confidentiality and Security
1.     The selected Bidder, their personnel will not, either during the term or after expiration of the Contract,
       disclose any proprietary or confidential information relating to the services, contract or business or
       operations of FA&DS, FCS&CP Department, Government of Maharashtra or its clients without the
       prior written consent of FA&DS, FCS&CP Department, Government of Maharashtra or the concerned
       User Department.
2. The selected Bidder will no t, without FA&DS, FCS&CP Department, Government of Maharashtra's
   prior written consent, disclose the contract, or any provision thereof, or any specification, plan, sample
   of information furnished by or on behalf of FA&DS, FCS&CP Department, Government of
   Maharashtra, to any person other than a person employed by the firm in the performance of the
   contract.
3. The selected Bidder firm will ensure that no information about any software, hardware and database,
   the policies of FA&DS, FCS&CP Department, Government of Maharashtra is taken out in any form
   including electronic form or otherwise, from the client site by the manpower posted by them.

3.7. Limitation on access to locations
Access to locations, office equipment and services shall be made available to the succe ssful bidder on an "as is,
where is" basis by the Department as the case may be. The bidder agrees to ensure that its employees shall not
use the location, services and equipment referred to in the RFP for the following purposes:


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for FA&DS, FCS&CP Department, Government of Maharashtra


 For the transmission of any material which is defamatory, offensive or abusive or of an obscene or menacing
 character; or

 In a manner which constitutes violation of any law or a violation or infringement of the rights of any official
 or Department (including but not limited to rights of copyright or confidentiality); or

 For their own purpose or for conducting their own business or for providing services to any third party.

3.8.      Indemnity
1.   The selected Bidder shall indemnify FA&DS, FCS&CP Department, Government of Maharashtra from and
     against any costs, loss, damages, expense, claims including those from third parties or liabilities of any kind
     howsoever suffered, arising or incurred inter alia during and after the Contract period out of:
     a. Any negligence or wrongful act or omission by the selected Bidder or any third party associated with
        selected Bidder firm in connection with or incidental to this Contract or
     b. Any infringement of patent, trademark/copyright arising from the use of related services or any part
        thereof.
2. The selected Bidder shall also indemnify the Department against any privilege, claim or assertion made by a
   third party with respect to right or interest in, service provided as mentioned in any Intellectual Property
   Rights and licenses.
3. FA&DS, FCS&CP Department, Government of Maharashtra stand indemnified from any employment
   claims that the hired manpower / selected Bidder manpower may opt to have towards the discharge of their
   duties in the fulfilment of the work rendered under the agreement.
4. FA&DS, FCS&CP Department, Government of Maharashtra shall stand indemnified from any
   compensation arising out of accidental loss of life or injury sustained by the selected Bidder's manpower
   while discharging their duty towards fulfilment of its obligations under the RFP and the Contract caused by
   the negligence or willful misconduct of the selected Bidder or its agents and representatives.

3.9.      Force Majeure
If at any time, during the continuance of the engagement, the performance in whole or in part by either party of
any obligation under the Contract is prevented or delayed by reasons beyond the control of a party such as war,
hostility, acts of public enemy, civil commotion, sabotage, fires, floods, explosions, epidemics quarantine
restrictions, strikes, natural calamities, lockouts, acts of state or acts of God (hereinafter referred to as
"events"), provided notice of happenings of any such event is duly endorsed by the appropriate
authorities/chamber of commerce in the country of the party giving notice, is given by party seeking concession
to the other as soon as practicable, but within 21 days from the date of occurrence and termination thereof,
neither party shall, by reason of such event, be entitled to terminate the Contract, nor shall either party have
any claim for damages against the other in respect of such nonperformance or delay in performance, and
deliveries under the Contract shall be resumed as soon as practicable after such event has come to an end or
ceased to exist, provided further, that if the performance in whole or in part or any obligation under the RFP
and the contract is prevented or delayed by reason of any such event for a period exceeding 60 days, FA&DS,
FCS&CP Department, Government of Maharashtra may at its option, terminate the Contract. Neither Party
shall be liable for any failure or delay in the performance of its obligations under the contract or Work Orders
hereunder to the extent such failure or delay or both is caused, directly, without fault by such Party, by reason
of such event. FA&DS, FCS&CP Department, Government of Maharashtra shall however, be responsible to pay
the selected Bidder for the services successfully rendered to the satisfaction of FA&DS, FCS&CP Department,
Government of Maharashtra under the work orders/ purchase orders issued pursuant to the contract.

3.10. Dispute Resolution
1.   The Bidder and FA&DS, FCS&CP Department, Government of Maharashtra shall endeavor their best to
     amicably settle, by direct negotiation, all disputes arising out of or in connection with the Contract.
2. Any dispute or difference whatsoever arising between the parties to the Contract out of or relating to the
   construction, meaning, scope, operation or effect of the Agreement or the validity of the breach thereof,
   which cannot be resolved through mutual negotiations, shall be referred to Financial Advisor and Deputy
   Secretary of the Department. In case the dispute or difference is not resolved then it will be taken to
   Principal Secretary, Food, Civil Supplies and Consumer Protection Department, Maharashtra.

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3. In case any dispute does not settle through above process then the same may be resolved exclusively by
   arbitration and such dispute may be submitted by either party for arbitration. Arbitration shall be held in
   Mumbai and conducted in accordance with the provisions of Arbitration and Conciliation Act, 1996 or any
   statutory modification or re-enactment thereof. Each Party to the dispute shall appoint one arbitrator each
   and the third to be appointed by the two arbitrators.
4. The "Arbitration Notice" should accurately set out the dispu tes between the parties, the intention of the
   aggrieved party to refer such disputes to arbitration as provided herein, the name of the person it seeks to
   appoint as an arbitrator with a request to the other party to appoint its arbitrator within 45 days from
   receipt of the notice. All notices by one party to the other in connection with the arbitration shall be in
   writing and be made as provided in this tender document.
5.   Each party shall bear the cost of preparing and presenting its case, and the cost of arbitration, including
     fees and expenses of the arbitrators, shall be shared equally by the parties unless the award otherwise
     provides. The selected bidder shall not be entitled to suspend the service/s or the completion of the job,
     pending resolution of any dispute between the parties and shall continue to render the service/s in
     accordance with the provisions of the Contract notwithstanding the existence of any dispute between the
     parties or the subsistence of any arbitration or other proceedings.

3.11.    Opening of bids
1.   The bids that are submitted online successfully shall be opened as per date and time given in key events and
     dates, through e-Tendering procedure only in the presence of bidders.
2. Bids shall be opened either in the presence of bidders or their duly authorized representatives. The bidder
   representatives who are present shall sign a register evidencing their attendance. One representative per
   applicant shall be permitted to be present at the time of opening the tender.
3. Total transparency will be observed and ensured while opening the Proposals/Bids.
4. FA&DS, FCS&CP Department, Government of Maharashtra reserves the rights at all times to postpone or
   cancel a scheduled bid opening.
5.   In the event of the specified date of bid opening being declared a holiday for FA&DS, FCS&CP Department,
     Government of Maharashtra, the bids shall be opened at the same time and location on the next working
     day. In addition to that, if there representative of the bidder remains absent, FA&DS, FCS&CP Department,
     Government of Maharashtra will continue process and open the bids of the all bidders.
6. During bid opening, preliminary scrutiny of the bid documents will be made to determine whether they are
   complete, whether the documents have been properly signed, and whether the bids are generally in order.
   Bids not conforming to such preliminary requirements will be prima facie rejected. FA&DS, FCS&CP
   Department, Government of Maharashtra has the right to reject the bid after due diligence is done.

3.12. Preliminary Examination of Bids
FA&DS, FCS&CP Department, Government of Maharashtra will examine the bids to determine whether they
are complete, whether the documents have been properly signed and whether the bids are generally in order.
Any bid found to be non-responsive for any reason or not meeting any criteria specified in the RFP, will be
rejected by FA&DS, FCS&CP Department and Government of Maharashtra and shall not be included for further
consideration.
Initial bid scrutiny will be held and bids will be treated as non-responsive, if bids are:
  Not submitted in format as specified in the RFP document
  Received without the Letter of Authorization (Power of Attorney)
  Found with suppression of details
  With incomplete information, subjective, conditional offers and partial offers submitted
  Submitted without the documents requested
  Non-compliant to any of the clauses mentioned in the RFP
  Not conforming to the requested formats
  With lesser validity period

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  Nonpayment of Tender Fee or Earnest Money Deposit

3.13. Clarification on Bids
During the bid evaluation, FA&DS, FCS&CP Department, Government of Maharashtra may, at its discretion,
ask the bidder for a clarification of its bid. The request for clarification and the response shall be in writing, and
no change in the price or substance of the bid shall be sought, offered, or permitted.

3.14. Evaluation Process
FA&DS, FCS&CP Department, Government of Maharashtra will constitute a Proposal Evaluation Committee to
evaluate the responses of the bidders. The Proposal Evaluation Committee constituted by FA&DS, FCS&CP
Department, Government of Maharashtra shall evaluate the responses to the RFP and all supporting
documents / documentary evidence. Inability to submit requisite supporting documents / documentary
evidence, may lead to rejection.
The decision of the Proposal Evaluation Committee in the evaluation of proposals shall be final. No
correspondence will be entertained outside the process of evaluation with the Committee. The Proposal
Evaluation Committee may ask for meetings with the Bidders to seek clarifications or confirmations on their
proposals.
The Proposal Evaluation Committee reserves the right to reject any or all proposals. Each of the responses shall
be evaluated as per the criteria and requirements specified in this RFP.
The steps for evaluation are as follows:
Stage 1: Pre-Qualification
  a) FA&DS, FCS&CP Department, Government of Maharashtra shall open "Pre -Qualification Bid" on the day
     of Pre-Qualification Bid opening.
  b) Pre-Qualification bid must comprise of pre-qualification proposal only, as per the criteria mentioned in
     "Pre-Qualification Criteria" of the RFP.
  c) Each of the Pre-Qualification condition mentioned in the relevant section is MANDATORY. In case the
     Bidder does not meet any one of the conditions, the bidder will be disqualified.
  d) Any request for change in the pre-qualification criteria during the bid evaluation and management
     process should be notified to FA&DS, FCS&CP Department, Government of Maharashtra. The decision
     regarding continuation of the contract will be as per the discretion FA&DS, FCS&CP Department,
     Government of Maharashtra
Stage 2: Technical Qualification
  a) FA&DS, FCS&CP Department, Government of Maharashtra shall open "Technical Bid" on the day of
     Technical Bid opening.
  b) Technical bid must comprise of Technical proposal only.
  c) FA&DS, FCS&CP Department, Government of Maharashtra will review the technical bids to determine
     whether the technical bids are substantially responsive. Bids that are not substantially responsive are
     liable to be disqualified at FA&DS, FCS&CP Department and Government of Maharashtra discretion.
  d) The bidders' technical solutions proposed in the bid document will be evaluated as per the requirements
     specified in the RFP and technical evaluation criteria.
  e) Each technical proposal will be assigned a technical score out of a maximum of 100 marks. Only the
     bidders who get a technical score of 70 marks or more will qualify for commercial evaluation stage.
     Failing to secure minimum marks shall lead to technical rejection of the bid and bidder.
Stage 3: Commercial Evaluation
  a) All the technically qualified bidders (i.e. with Technical score of 70 marks or more) will be notified to
     participate in Commercial Bid opening process.
  b) The commercial bids for the technically qualified bidders will then be opened on the notified date and
     time and reviewed to determine whether the commercial bids are substantially responsive. Bids that are
     not substantially responsive are liable to be disqualified at FA&DS, FCS&CP department, Government of
     Maharashtra discretion.

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  c) The bid security amount and the unopened commercial bids will be returned to the respective
     disqualified bidders after selecting the successful bidder. The Proposers would be returned back.
Stage 4: Final score calculation
  a) The final score will be calculated through QCBS selection method.
  b) The formula used to determine the final score of each bidder would be:
      Final Score: (60% x 100 x ITS/HTS) + (40% x 100 x L1/C)
      Where:
      ITS: Individual Technical Score of the bidder qualified in Stage 2
      HTS: Highest Technical Score amongst the bidders
      C: Cost mentioned in the commercial bid of the bidder
      L1: Lowest Cost amongst the bidders
      Example: If in response to this RFP, three Bids from Bidders A, B & C are received and the technical
      scores of them are 75, 80 and 90 marks respectively, all the three bids would be technically suitable (i.e.
      qualify the Technical Evaluation stage as their technical score are more than 70). Further, if the final
      quoted price of bidders A, B & C are Rs.120, 100 & 110 respectively. In the combined evaluation, the
      process would be as follows to calculate the final score of each bidder:
      Bidder A: 100 x 0.6 x (75/90) + 100 x 0.4 x (100/120) = 83.33
      Bidder B: 100 x 0.6 x (80/90) + 100 x 0.4 x (100/100) = 93.33
      Bidder C: 100 x 0.6 x (90/90) + 100 x 0.4 x (100/110) = 96.36 (Highest Score)
      Bidder C would be considered the successful bidder because of obtaining the highest score and would be
      awarded the contract.




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3.15. Pre-Qualification Criteria
C.A. firms who are fulfilling the following conditions will be eligible for submission of proposal:-

 S.     Parameter                Pre-qualification criteria                    Evidence Required          PDF file
 No.                                                                                                     name to
                                                                                                             be
                                                                                                         uploaded
                                                                                                           by the
                                                                                                          Bidder

 1.    Legal Entity     Bidder should:                                     -    Copy      of    firm's   PQ_1
                                                                                registration
                        -   Be registered with Institute of Chartered
                                                                                Certificate
                            Accountants of India (ICAI)
                                                                                (Certificate        of
                        -   Have been operating for the last 15 years           Practice) with ICAI
                            from the date of publication of this RFP            with mention of
                                                                                years      of   firm's
                        -   Have valid GST Registration                         existence as per ICAI
                        -   Have valid PAN Number                               certificate
                        -   Be empaneled with CAG for audits               -    Copy        of   GST
                                                                                registration
                                                                                certificate
                                                                           -    Copy of PAN card
                                                                           -    Proof         of
                                                                                empanelment with
                                                                                CAG for the year
                                                                                2018-19



 2.    Average          Average   annual     turnover     from    audit    -    Obtain turn over         PQ_2
       annual           engagements of last 3 financial years (2015-16,         certificate from CA
       turnover         2016-17, 2017-18) should be at least INR 40
                        Lacs

 3.    Positive   Net   Bidder must have positive net worth in the last    -    Financial Statement      PQ_3
       Worth            two audited financial years (FY 16-17, FY 17-           of the company and
                        18)                                                     a certificate to this
                                                                                effect     from     a
                                                                                Chartered
                                                                                Accountant

 4.    Manpower         -   The CA firm must have minimum 5 full           -    Partnership deed         PQ_4
                            time partners, out of which 3 full time
                                                                           -    Certificate         of
                            partner should be FCA and have experience
                                                                                Practice of partners
                            for more than 15 years with any CA firm.
                                                                           -    Membership number
                        -   The minimum capacity should be more
                            than 20 employees in the firm.

 5.    Experience       -   Experience of having undertaken at least 5     -    Firm must submit a       PQ_5
                            assignments (Internal audit Assignments)            copy      of     the
                            with central/state government/externally            appointment letters/
                            aided project in India, in last 10 years.           work order received
                                                                                from the auditee
                        -   Experience of having undertaken at least 3
                                                                                organization.
                            assignment (Preparation of books of
                            accounts    assignments)     with     any


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 S.     Parameter                Pre-qualification criteria                  Evidence Required            PDF file
 No.                                                                                                     name to
                                                                                                             be
                                                                                                         uploaded
                                                                                                           by the
                                                                                                          Bidder
                            organization in India, in last 10 years.

 6.    Non-            Bidder should not have been blacklisted by any    -    The bidder must            PQ_6
       Blacklisting    Govt. authority/Govt. body/Central PSU/State           submit       a     self-
                       PSU/Govt. institution, since its inception             certificate that it has
                                                                              not been blacklisted
                                                                              by      any       Govt.
                                                                              authority/Govt.
                                                                              body/Central
                                                                              PSU/State
                                                                              PSU/Govt.
                                                                              institution since its
                                                                              inception- as per
                                                                              format provided in
                                                                              Annexure 1 ("Self
                                                                              Declaration ­ No
                                                                              Blacklisting"

During bid preparation, the bidder is required to strictly adhere to the bid format provided in this document.
The format for the same has been detailed in the Annexure 1 to Annexure 5. The Bid should contain the
mandatory list of documents during the pre-qualification stage as defined in Annexures attached.

3.16. Technical Evaluation Criteria
S.      Parameter                        Criteria Description                     Maximum            PDF file
No.                                                                                 Marks          name to be
                                                                                   Allotted         uploaded
                                                                                                      by the
                                                                                                     Bidder

1.     Average          Average annual turnover of last 3 financial years (FY          10          TQ_1
       annual           2017-18, 2016-17, 2015-16) of at least 40 Lacs
       turnover
                        >= INR 75 lakhs & < INR 1 crores: 10 marks
                        >= INR 50 lakhs & < INR 75lakhs: 8 marks
                        >= INR 40 Lakhs & < INR 50 lakhs: 6 marks

2.     Experience       The firm should have experience in following projects:         70          TQ_2
                        Statutory audit of small government organization (less
                        than 500 crore capital account) ­ 5 marks per
                        assignment subject to maximum 20 marks
                        Statutory audit of big government organization (more
                        than 500 crore capital account) 10 marks per
                        assignment subject to maximum 20 marks
                        Concurrent/internal audit in government organization
                        ­ 5 marks per assignment subject to maximum 10
                        marks
                        Experience of government in AMRS assignment ­ 10
                        marks per assignment subject to maximum 20 marks


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S.      Parameter                        Criteria Description                      Maximum       PDF file
No.                                                                                  Marks     name to be
                                                                                    Allotted    uploaded
                                                                                                  by the
                                                                                                 Bidder

3.      Teaming         At least 50% of the team should have proficiency in           10       TQ_3
                        speaking, reading and writing Marathi - Curriculum
                        Vitae format of proposed key staff in attached
                        Annexure 1.
                        Relevant Experience of the Key personnel as per
                        format provided in Annexure 1.
                             Position          Minimum Criteria        Points
                                               -   Qualified CA
                          Partner/Team         -   Minimum 15          1 marks
                          Lead (will act as        years of relevant   per
                          Manager)       (3        experience          person
                          persons)

                                               -   Minimum 2
                                                   years of relevant   0.5 marks
                          Audit    Assistant
                                                   experience          per
                          (14 persons)
                                                                       person


4.      Approach &      Approach/Rollout methodology and work plan for the            10       TQ_4
        Methodology,    required services have to be performed as detailed in
        Work Plan       scope of work in the RFP.
        &               Presentation on how the firm proposes to conduct the
                        AMRS shall be conducted before target audience.
        Presentation
                        During the presentation, the bidder is required to
                        present the plan and illustrate the approach to carry
                        out the scope of AMRS. Presentation tools such as flow
                        charts, diagrams etc. should be used, wherever
                        necessary to demonstrate the presentation in a precise
                        manner.
                        Proposed team members shall present the presentation
                        before target audience.

                                 Total Marks:                                        100


3.17.       Commercial Evaluation Criteria
As detailed out in section 3.14.3.

3.18. Miscellaneous
1. The personnel assigned by the Bidder to perform the Services shall be employees of the Bidder, and under
   no circumstances shall such personnel be considered employees of the Department. The Bidder shall have
   the sole responsibility for the supervision and control of the personnel deployed in the Project and for
   payment of such personnel's compensation, provident fund, including sal ary, withholding of income taxes
   and social security taxes, worker's compensation, employee and disability benefits and the like and shall be
   responsible for all obligations of an employer subject to the Applicable Law.
2. The Bidder shall ensure that the Bid der's team is competent and professional and possesses the requisite
   qualifications and experience appropriate to the task they are required to perform under this RFP. The
   Bidder shall ensure that the Services are performed through the efforts of the Bidde r's team, in accordance

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     with the terms hereof and to the satisfaction of the Department. Nothing in this Agreement relieves the
     Bidder from its liabilities or obligations under this RFP to provide the Services in accordance with the
     Department's directions and requirements and as stated in this RFP and the Proposal to the extent accepted
     by the Department, the Bidder shall be liable for any non-performance, non-compliance, breach or other loss
     and damage resulting either directly or only in case of gross negligence or willful misconduct, indirectly by or
     on account of its team.
3.   The Bidder shall appoint any individual as its authorized representative through a written notice to the
     Department. The Bidder's Representative shall have the authority to exercise all of the powers and functions
     of the Bidder under this RFP other than the power to amend Agreement and ensure proper administration
     and performance of the terms hereof and to bind the Bidder in relation to any matter arising out of or in
     connection with this Agreement. The Bidder shall be bound by all undertakings and representations made by
     the authorized representative of the Bidder and any covenants stipulated hereunder, with respect to this
     RFP, for and on their behalf. The Bidder's representative sh all have all the power requisite for the
     performance of the work. The Bidder's Representative shall liaise with the Department's representative for
     the proper coordination and timely completion of the works and on any other matters pertaining to the
     works. The Bidder's Representative will extend full co-operation to the Department's representative for
     supervision/inspection/observation of the equipment/material procedures, performance, reports and
     records pertaining to the works. The Bidder shall comply with any instructions that are given by the
     Department's representative during the course in relation to the performance of its obligations under the
     terms of this RFP. Bidder's Representative shall also have complete charge of the Bidder's personnel
     engaged in the performance of the works and to ensure compliance of rules, regulations and safety practice.
     Bidder's Representative shall also cooperate with the other service providers/contractors of the Department.
     Such Bidder's representative shall be available to the Department's Representative during the execution of
     Services.
4.   The Bidder shall, to the best of its efforts, avoid any change in the organizational structure proposed for
     execution or replacement of any manpower/ resource appointed. If the same is however unavoidable, due to
     circumstances such as resource leaving the Bidder's organization, the same shall require approval of the
     Department. The Bidder shall promptly inform the Department in writing if any such revision or change is
     necessary. In case of replacement of any manpower resources, the Bidder shall ensure efficient knowledge
     transfer from the outgoing resource to the incoming resource and adequate hand holding period and
     training for the incoming resource. The change or revision of resources shall be subject to levy of Liquidated
     damages as provided in the RFP.
5.   The Bidder shall be fully responsible for the deployment, transportation, accommodation and catering of all
     its employees required for execution of the work and for all costs/charges in connection thereof.
6.   The Department's Representative may at any time request the Bidder to remove from the Services any
     employee of the Bidder or any person(s) deployed by the Bidder for professional incompetence or negligence
     or for being deployed for work for which he is not suited or for unethical, corrupt, fraudulent behavior. The
     Bidder shall consider Department's Representative request and may accede to or disregard it except that in
     case of unethical, corrupt, fraudulent behavior the Bidder shall remove the person immediately. The
     Department's Representative, having made a request, as aforesaid in the case of any person, which the
     Bidder has disregarded, may in the case of the same person at any time but on a different occasion, and for a
     different instance of one of the reasons referred to above in this Clause object to and require the Bidder to
     remove that person from deployment on the work, which the Bidder shall then forthwith do and shall not
     again deploy any person so objected to on the work or on the sort of work in question (as the case may be)
     without the written consent of the Department's Representative. The Department's Representative shall
     state to the Bidder in writing his reasons for any request or requirement pursuant to this clause. The Bidder
     shall promptly replace every person removed, pursuant to this section, with a competent substitute. The
     change or revision of resources shall be subject to levy of Liquidated damages as provided in the RFP.




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for FA&DS, FCS&CP Department, Government of Maharashtra


4. Award of Contract
4.1. Notification of Award
FA&DS, FCS&CP Department, Government of Maharashtra shall notify the results of the bid evaluation
through the e-tendering portal of Maharashtra (as provided in the fact sheet).

4.2.     Signing of Contract
The successful bidder shall be required to fulfil the Conditions before signing MSA, which are as follows:
a) An unconditional, irrevocable and continuing EMD in a form and manner acceptable to the Department
   which would remain valid from the date of issuance till 6 months after expiry of the Term of the Agreement;
b) Obtaining of all statutory and other approvals required for the performance of the Services under this
   Agreement.

4.3.     Failure to agree with the Terms & Conditions of the RFP
Failure of the successful bidder to agree with the Terms & Conditions of the RFP shall constitute sufficient
grounds for the annulment of the award, in which event FA&DS, FCS&CP Department, Government of
Maharashtra may award the contract to the next best value bidder or call for new proposals. In such a case,
FA&DS, FCS&CP Department, Government of Maharashtra shall forfeit the EMD.




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for FA&DS, FCS&CP Department, Government of Maharashtra


5. Overview and Objective of Project
5.1. Overview of FCS&CP
The department of Food, Civil Supplies and Consumer Protection came into existence as a separate unit in the
State from March, 1965. It was a part of Agriculture, Food and Cooperation Department prior to this
arrangement. The organization of Weights and Measures was separated from Industry, Energy and Labor
Department and merged with the department from December, 1977. The department mainly deals with the
demand and supply of various essential commodities in the open market as well as Public Distribution System.
The basic responsibility of the department is to enforce various control orders passed in respect of the Essential
Commodities Act, 1955 for price stabilization and matters pertaining to weights and measures.
Financial Advisor and Deputy Secretary (FA&DS) is one of the critical unit of Food, Civil Supplies &
Consumer Protection Department (FCS&CP), Government of Maharashtra. It plays a pivotal role in
maintaining and monitoring the books of accounts of the department and ensuring discipline in all the financial
matters of the department. FADS is headed by the Financial Advisor who is responsible for executing the
Budgetary and Accounting objectives of the department.
Main Objectives of the Department
 To strengthen the Targeted Public Distribution System.
 To ensure an easy availability of Essential Commodities at reasonable rates.
 To create storage facility for public distribution system.
 To promote and protect the rights of consumers by way of implementation of Consumer Protection Act,
 1986.

5.2.     Project Overview
Office of FA&DS, FCS&CP Department, Government of Maharashtra intend to hire an experienced and eligible
Chartered Accountant firm for conducting AMRS of all 42 district offices' financial statements of Food, Civil
Supplies and Consumer Protection Department in Maharashtra State for the current year (FY 2018-19).

5.3.     Objective of the project
The Objective of the project is to review and verify all account balances with the supporting documents of the
FA&DS office of Food, Civil Supplies and Consumer Protection department, and reflect true and fair picture in
proforma account for the FY 2018-2019.
True and fair view means that the financial statements are free from material misstatements and faithfully
represent the financial performance and position of the entity.
The project is envisaged to be undertaken considering the interests of all the stakeholders associated with
FA&DS. Considering the gamut of services that fall under the purview of the department, FA&DS, District level
and Taluka level are the key stakeholders who would get benefitted upon accomplishment of the objectives of
the project. The following are the major objective of the project:
1.   Prepare proforma accounts for all Districts/Talukas
2. Prepare consolidated proforma accounts of the department.
3. Correction of all errors in proforma accounts; these corrections should be duly bought to the notice of
   government
4. Suggestion for improvement in system, processes, forms, formats, annexures, record keeping, accounting.
5.   Review of Food Manual and suggestions for preparation of revised draft of Food Manual.
6. Suggestion for computerization and customization of software.
7.   All formats used will be updated and should be uniform at all Taluka and DSO level.
8. Suggest method for timely submission of proforma account in future.
9. Ensure double entry accounting at all Districts/ Talukas.


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Components-wise financial statements of schemes as well as the consolidated financial statements of the
concerned District office (DSO/FDO) and department as a whole i.e. (Balance Sheet, Income & Expenditure,
Receipt & Payment, together with relevant accounting policies, notes to accounts and schedules, Bank
Reconciliation Statements, Statement of Funds Position, Reconciliation of Expenditures as per audited
financial statements with the expenditure reported as per the Financial Monitoring Report (FMR) and a
statement of expense (reimbursable from the development partners in a separate format), is to enable the
auditor to express a professional opinion as to whether
a.   The financial statements give a true and fair view of FA&DS's financial position of district offices & MTRA
     at the end of the year and funds received and expenditure incurred for the accounting period ended 31 st
     March 2019.
b. The funds were utilized for the purposes for which they were provided.
c.   All grants and expenses are properly and accurately recorded and accounted.

5.4.     Standards (as per Manual of Food Accounts)
The following sub-sections provide high level overview of the Manual of Food Accounts

1. Budget classification of receipts and expenditure
a) All payments made, other than those for establishment charges including contingencies and travel expenses,
   will be debited to (85-A- Capital outlay on state schemes of government trading ­ A ­ Grain supply scheme
   ­ (C) price support and fair price shops ­ Mofussil ­ (1) Cost of purchase and the receipts realized will be
   credited to the receipt head ­ (4) ­ deduct ­ Receipts and recoveries on capital account ­ (b) ­ Other
   receipts) Under the same head
b) Establishment charges including contingencies and travel expenses, will be debited to (47 ­ Miscellaneous
   departments ­ H ­ Miscellaneous ­ H ­ 26 fair price shops scheme (ii) Mofussil).
c) In the case of the dangs districts, however, all payments made other than those for establishment charges
   will be debited to "33 ­ A ­ Dangs district ­ Dangs expenditure ­ P ­ capital outlay on schemes of
   government trading ­ (a) price support and fair price shops schemes (1) cost of purchase" and the receipts
   realized will be credited to the receipt head "(4) deduct ­ receipts and recoveries on capital account (b) other
   receipts" under the same head. Establishment charges will be debited to "33 ­ A ­ Dangs district - Dangs
   expenditure ­ O-2 ­ Fair Price Shops Scheme."
d) The payment should be met from the provisions places at the disposal of the (Collectors/Deputy
   commissioners) under the above expenditure heads.
e) Reference to the collectors in these rules include references to the deputy commissioners of the Vidarbha
   district also. Similarly, references to godown-keeper include godown manager where the latter have been
   appointed. Reference to mamlatdar includes reference to mahalkari or tahsildar. References to the
   accountant ­ General include reference to the deputy Accountant ­ General Also.
2. Allotments of food grains
Generally, allotment of food grains will be made by the government in the (agriculture and forest department)
to each district. A register in Form A (3) should be kept in the district office to watch arrivals. One or more
pages in the register should be reserved under each allotment.

3. General outline of the scheme of accounts
a) A broad outline of the arrangements for initial accounts at the godown, co-ordination at the (Taluka) and
   district offices and the methods to be adopted for final preparation of pro-forma accounts is indicated in this
   section. Further details are given in the subsequent sections.
b) The Godown-Keeper at the storage center will note down arrivals as they come in as follow:
    Arrivals from outside, whether from government of India stocks, or from another district, or from another
     supplier, should be noted in a register in form E (1).
    Arrivals from local purchases should be noted in a register in Form W.
    Arrivals by transfer from another godown should be noted in Form H (B).
He will note down the stack no. where the grains are stacked in one or the other of the above registers as may be
appropriate. He will also note down sales in form F, as they are made, and exports to other districts or other
godown in form H (3). Stack nos. will also be noted in theses registers. From this information, he will then post
the stack register, Form E. Arrivals will be posted in columns (3) to (6) of the Register in Form E. The R or the


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transport pass no., in case of road transport should be shown in column (2). It will be seen that separate
columns are prescribed for "standard" and "unstandard" bags. Sales should be noted in columns (8) and (9)
indicating the permit no. in column (7). Exports and transfers to other godowns will be noted in columns (11) to
(14). Further details for positing the form E are given in paragraphs 9 to 16 below.
Intimation of arrivals in case of item (i) will be given by the godown-keeper to the taluka and district offices on
the date of receipts in Form B. Weekly extracts of the stock account form J, which will be a weekly summary of
the stock register, will be forwarded to the Taluka office. A monthly extract from registers E (1) and H (3) will be
supplied to the taluka and District offices. Similarly, a weekly extract from register W will be forwarded to the
Taluka office. The Taluka office will prepare a summary of payments and forward it to the District office. The
extracts will be required for building up of value accounts and for checking imports due to be received in case of
items (i), and for checking payments for local purchases in case of item (ii) above.

4. Consolidation of district pro-forma accounts
As early as possible after the close of each quarter and not later than one month after that, the pro-forma
accounts of each district should be submitted to the FA&DS office. They will be further consolidated in the
office of FA&DS, for the whole state, and the final consolidated account will be submitted to government
indicating the financial results of the scheme and whether any adjustments regarding overheads, selling prices,
etc., are called for.




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6. Current Account Framework

       Godown                    Taluka Office                 District Office             FADS Office



 Office              Transaction / Process                            Document                  Frequency

 Godown     Receipt of goods at godown                    Form E(1) ­ Outside Purchases       As and When
                                                          Form W - Local Purchases
                                                          Form H(B) ­ Another godown
                                                          transfer

            Sales of goods from godown                    Form H                              As and When

            Exports to other districts / godowns          Form H(3)                           As and When

            Stack Register                                Form E                              As and When

            Intimation of arrival of outside goods        Form B                              As and When

            Weekly summary of stack register              Form J                              Weekly

            Godown Shortage                               Form F                              Weekly

            Cleaning shortage                             Form F(1)                           Weekly

 Taluka     Cash Account - receipt and expenditure        PLA 7                               Monthly

            Sales proceeds from FPS                       H2                                  Monthly

            Stock Statement                               R Account                           Monthly

            List of payment made into treasury            PLA 2                               Daily

            Summary of Permits                            Form Z                              As and When

            Recoveries and payable amount from            Form G                              Monthly
            and to FPS

 DSO        Consolidated Stock Statement                  R Account                           Monthly

            Consolidated Cash Account - receipt and       PLA 7                               Monthly
            expenditure

            Consolidated Sales proceeds from FPS          H2                                  Monthly

            Proforma Accounts                             BS, P&L, Trading and Store A/c      Quarterly

 FADS       Consolidated Proforma Accounts                BS, P&L, Trading and Store A/c      Quarterly




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for FA&DS, FCS&CP Department, Government of Maharashtra


7. Maintenance of Registers and Reports
7.1. At the Godown

              Particulars                                 Summary                             Register No.

 Register of receipts by imports            For record of transaction in their        E (1)
                                            chronological order

 Register of local purchases                For record of transaction in their        W
                                            chronological order

 Register of exports outside                For record of transaction in their        H (3)
 district and transfers to and              chronological order
 from another godown in the
 same district

 Register of permits                        For record of transaction in their        H
                                            chronological order.

 Bin card                                   To show up to date position in terms      E (2)
                                            of bags

 Stack Register                             To show all operations connected with     E
                                            each stack

 Register of godown shortages               Register of godown to keep recorded       F
                                            of all storage losses

 Register of cleaning losses                Register of godown to keep recorded       F (1)
                                            of all storage losses

 Stock account ­ For Imports                Summary of stock register, extract of     J
                                            which is forwarded every week to
                                            Taluka office for further consolidation

 Stock account ­ for local                  Summary of stock register, extract of     N
 purchases ­ register of                    which is forwarded every week to
 gunniestwine                              Taluka office for further consolidation

 Stock account of sweepings and             Summary of stock register, extract of     Z (2)
 by products                                which is forwarded every week to
                                            Taluka office for further consolidation

 Register of Labour charges                 Godown charges                            L

 Register of transport charges              Godown charges                            M

 Register of bills                          Godown charges                            L (1)

 Godown cash book for                       Godown charges                            FR form No. 2
 permanent advances
 transactions

 Register of dead stock, Note               Miscellaneous                             K
 book, Weighment book, Visit
 book


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7.2. By Purchase officer

              Particulars                                   Summary                             Register No.

 Cash account of the purchase               Registers for records                       U
 officer, Local purchases

 Acquittance Rolls of purchases             Register for records                        V
 officer


7.3. At the Government Grain shops

             Particulars                                  Summary                           Register No.

 Quantity stock book                        Records                                     G.G.S.2

 Sales register                             Records                                     G.G.S.6

 Account of Gunhies                         Records                                     G.G.S.5

 Cash account                               Records                                     G.G.S.7


7.4.At the Taluka office

              Particulars                                   Summary                             Register No.

 Register of imports due to be              To be posted from reports in form B         A
 received                                   received from the godown

 Register of permits to be kept at          To record permits for sales as they are     H (1)
 the Taluka office                          issued
                                            To be completed from godown
                                            extracts of H

 Register of challans/cash                  To record refunds due on challans at        H (2)
 received in payment for food               the time of issue of permits
 grains.
                                            To record refunds made
 Register of refunds on short
 deliveries

 Register of new Gunnies/twine              To which distribution of gunnies and        O (1)
 at the Taluka.                             twine allotted by district office to each
                                            Taluka

 Register for watching recoveries           Recoveries from FPS shops                   G
 from godown staff

 Register of Dead stock                     Dead stock accounting                       K

 Register of Bills                          Bills records                               L (1)

 Register of issues                         Issues records                              G.G.S.1

 Consolidation of issues made to            -                                           G.G.S.11
 grain shops and deliveries taken

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 Consolidation of stock account.            Stock record                             G.G.S.12

 Adjustments for                            Adjustments                              G.G.S.13
 increase/decrease on account of
 price change in the cost value of
 the closing balances on the day
 preceding the date of change in
 price.

 Consolidation of cash account              Cash account                             G.G.S.14

 Reconciliation with the credits            Reconciliation                           G.G.S.15
 accounted by treasuries and sub-
 treasuries

 Register of remittances                    Remittances                              G.G.S.16


7.5. At the District Office

              Particulars                                  Summary                           Register No.

 Register of imports due to be              To be posted from R. Rs., etc., and      A
 received                                   reports from godowns in form B

 Register of local purchases from           To record local purchases from           A ( modified )
 Apex marketing federation                  extract of W(modified)

 Register of debit schedules of the         To record payments made to the           A (1)
 government of India.                       government of India and to provide
                                            for linking with register A

 Register of difference between             To provide for corrections in accounts   A (2)
 estimated and actual cost of
 purchases to be accounted

 Allotment Register                         To watch fulfilment of quotas, etc.      A(3)

 Register of adjustments                    To watch clearance of incorrect          A (4)
 accounted in treasury accounts             adjustments made by accounts officer
 but not accepted finally

 Register of adjustments by A.G.            To record items of adjustments           A (5)
 Awaiting acceptance                        awaiting acceptance from register
                                            A(1)

 Exports and transfers ­                    To be posted from godown reports         S
 Transfers within districts                 and authorizing orders for watching
                                            arrival in case of transfers and for
                                            billing correctly in case of exports

 Export outside the district                To be posted from godown reports         T
                                            and authorizing orders for watching
                                            arrival in case of transfers and for
                                            billing correctly in case of exports

 Stock Account ­ Purchase and               -                                        O
 distribution of new gunnies and

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 twine.

 Cash book ­ Register if cheques,           Payment Records                          P (6)
 drafts, etc. for payment of food-
 grains.

 Cash book for cash, drafts for             Cash payment records                     P (7)
 payment of food grains

 Schedules of receipts and                  This will form list of challans and      P (5)
 expenditure as accounted at the            vouchers with classification against
 treasury.                                  each items

 Classification lists of receipts           This provides for grouping of challans   P
 and payments as accounted at               and bills from P (5)
 treasury including adjustments
 made through the accountant -
 general

 Summary of receipts and                    To be summarized from form P             P (1)
 payments

 Register of abstract contingent            For watching submissions of detailed     P (2)
 bills                                      bills

 Classified lists of receipts and           -                                        G.G.S.9
 payments accounted for at the
 Treasury including adjustments
 through the accountant - general

 Summary of receipts and                    -                                        G.G.S.10
 payments in government grain
 shops scheme.

 Valuation of receipts at the               Consolidation and compilation of         Working sheet 1
 godowns, stock in transit, and             accounts
 transit loss.

 Reconciliation of receipts ­               Consolidation and compilation of         Working sheet 2
 Imports                                    accounts

 Reconciliation of sales                    Consolidation and compilation of         Working sheet 3
                                            accounts

 New gunnies reconciliation                 Consolidation and compilation of         Working sheet 4
                                            accounts

 Register of transfer entries               Consolidation and compilation of         Working sheet 5
                                            accounts

 Claims register Railways                   Railways records                         C

 Register for demurrage and                 Records                                  C (1)
 wharf age charges

 Claims register ­ Road                     Road records                             D
 Transport



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for FA&DS, FCS&CP Department, Government of Maharashtra



 Register of godown shortages               Records                    F

 Register of cleaning losses                Records                    F (1)

 Register for watching recoveries           Records                    G
 from godown staff, etc.

 Godown rent register                       Rent records               I

 Register of dead stock                     Dead stock record          K

 Bill register                              Records                    L (1)

 Register of railway credit notes           Credit note records        Z (3)

 Bill register for railway credit           -                          Z (4)
 notes

 Register of unreconciled items             Suspense account           Y
 shown under suspense -
 Misclassifications


7.6.Reports submit to FADS office by District office

              Particulars                                  Frequency           Register No.

 Pro-forma accounts with                    Quarterly                  Q
 working sheets

 Details of assets and liabilities          Quarterly                  Q (1)

 List of outstanding payments not                                      Q (2)
 included in the balance sheet

 List of outstanding receipts and           Quarterly                  Q (3)
 recoveries not included in the
 balance sheet

 Summary of receipts and                    Monthly                    P (1)
 expenditure

 Schedule of receipts and                   Monthly                    P (5)
 expenditure

 Statement of expenditure                   Monthly                    P (8)

 Statement of receipts                      Monthly                    P (9)

 Consolidated stock account                 Monthly                    R

 Summary of receipts and                    Monthly                    G.G.S.10
 expenditure




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for FA&DS, FCS&CP Department, Government of Maharashtra


Detail of numbers of Godowns, Taluka offices and DSO offices:

    S. No              Particulars                              Total count

      1         Godown                                             946

      2         Taluka Office                                      422

      3         DSO office                                          42




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 for FA&DS, FCS&CP Department, Government of Maharashtra


 8. Scope & Coverage of AMRS
 Review and verify all account balances with supporting documents relating to financial statement line items for
 FY 2018-2019 and reflect true and fair picture in proforma accounts. FADS intends to carry out thorough review
 of its books of accounts to address key anomalies and incorrect account balances identified by it through a
 diagnostic review by a chartered accountant.

                                                · Balances and account correction - Reviewing and verifying
    Review and correction of accounts             account balances with the supporting documents for
                                                  operational accounts


                                                · Review and prepare the Profit and loss account, Trading
    Preparation of Proforma Accounts              account, balance sheet for the financial year 2018-2019



On a broader level, following is the scope and coverage of work to be carried out:
              1. Account Management Related Services (AMRS) - It includes review, verification, preparation
                 and rectification of accounts as described in the relevant section of the table below. Accounts
                 shall be signed by the partner.
              2. Support Services ­ Support services to be carried out to help resolve any issues/problems arise
                 out of the scope of work as described in the relevant section of the table below.
 Note 1­ The below scope of work should be carried out as per the accounting standards issued by ICAI. If there is
 any material misstatement or any deviation from accounting standard found then government may discontinue
 the contract with selected bidder. Furthermore, government will impose penalty to the extent of loss incurred
 and/ or will incur in future due to such variation. Moreover, government may blacklist or take legal action
 against selected bidder.
 Note 2- In case of any dispute regarding the interpretation/ coverage of the scope during the execution of the
 contract, the matter will be jointly discussed by the bidder and the FA&DS, FCS&CP Department, Government of
 Maharashtra. The decision of the FA&DS, FCS&CP Department, Government of Maharashtra will be final a
 binding on the bidder.
 The scope of work, applicable to the selected entity is described herein below:
 Review of accounts

   S. No.                                   Particulars                                           Area

                                      AMRS Scope of work

      1      Verification and rectification of opening and closing stock balances      Stock
             needs to be verified with supporting documents - R account with
             records maintained in godown premise

      2      Review and correction of godown shortage form F with supporting           Shortage
             documents

      3      Review and correction of sale of goods from godown ­ Form H with          Sales of goods       from
             supporting documents maintained in godown premises                        Godown(G)

      4      Review and correction pending delivery data as shown in average sheet     Stock pending     to    be
             for stock valuation with supporting documents maintained in               delivered
             Taluka/DSO office

      5      Physical Verification of stock in hand in all godowns and cross check     Physical Verification
             with records maintained in godown premises. Review and correction of

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            carry forward of non-existing stock in Proforma account with
            supporting documents and physical verification conducted by chartered
            accountant

    6       Review and correction of summary of permit account with supporting         Permit summary
            documents maintained at Taluka level for checking the accuracy of data

     7      Review and correction of sales proceeds with supporting documents          Sales
            such as H2 accounts, summary of permits, etc.

    8       Review and correction of FPS recoverable and payable amount shown          Register G
            in proforma account with supporting documents such as G register, etc.
            and need to be showing true and fair balance in proforma account

    9       Review and correction of Register for receipts by imports                  Register E (1)

    10      Review and correction of Register for local purchases                      Register W

    11      Review and correction of Register for exports outside district and         Register H (3)
            transfers to and from another godown in the same district

    12      Review and correction of Register for Labour charges                       Register L

    13      Review and correction of Register for transport charges                    Register M

    14      Review and correction of Cash account of the purchase officer, Local       Register U
            purchases

    15      Acquittance Rolls of purchases officer                                     Register V

    16      Review and correction of Register for watching recoveries from godown      Register G
            staff

    17      Review and correction of Register for Dead stock in godowns                Register K

    18      Review and correction of Register for Bills, if any                        Register L (1)

    19      Review and correction of Register for issues                               Register G.G.S.1

    20      Review and correction of consolidation for issues made to grain shops      Register G.G.S.11
            and deliveries taken

    21      Review and correction of all registers maintained at Taluka and District   All registers and forms
            level and cross check with the supporting documents

    22      Review and correction of purchases made during the year with               Advances
            advances made to parties for purchases ­ Advances other than FCI

    23      Review and correction advances made to FCI for purchases of food           FCI   Purchases          and
            grains with supporting documents and need to be figured out the            advances
            correct advance in the name of FCI in FADS books DSO wise

    24      Review and correction of opening and closing capital account balances      Capital account
            by referring record of earlier years

    25      Review and correction of cash account ­ receipt and expenditure            Receipt & expenditure
            account ­ PLA 7 of all Taluka with supporting documents                    account


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    26      Review and correction of consolidated Stock statement, Consolidated      Consolidated statements
            Cash account and consolidated sales proceeds from FPS with all the
            records submitted by Taluka to DSO office for the purpose of
            preparation of proforma account

    27      Incorrect Cash in hand need thorough and in-depth scrutiny by            Cash in hand
            chartered accountant

    28      Review and correction of Recoverable and payables in proforma            Debtors & creditors
            account with supporting documents

    29      Review and correction of Suspense account entries                        Suspense account

    30      Preparation of elaborative Schedules/ Annexures along with proforma      Annexure/working sheet

    31      Objections relating to Accounts must be cleared by selected bidder       CAG report

    33      Review and correction of errors in financial position                    Balance sheet

    34      Review and correction of classification of assets and current assets     Fixed and current asset

    35      True & Fair view of financial position of organization through           Supporting documents
            maintenance of correct, reliable and complete accounts                   to proforma account

    36      MRA / TRA­ Review of remittance register, voucher register and other     Others
            statements and registers (SO2, SO3 & SO4)

    37      MOFUSSIL ­ Review of R, H2, PLA7 statements                              R, H2, PLA7 statements

    38      Review and correction of Trading A/c, P&L A/c and Balance sheet          Trading,    P&L         and
                                                                                     Balance sheet

    39      To examine and report on whether the books of accounts and other         Books of accounts
            records have been maintained in accordance with the statutory
            provisions and they are adequate enough and whether the financial
            reports are reliable & provide the results of the actual operations
            correctly.
            To examine and report on whether the policies/guidelines/norms
            prescribed, delegation of powers granted by the Authority or financial
            procedures laid down by the management and the provisions of various
            applicable laws are being followed strictly/complied with.




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    40      Preparation of financial statements/proforma of all DSO by chartered        Project         Financial
            accountant                                                                  Statements
            Collate the R account, PLA 7, H2 account, receipt and expenditure
            account, Cash account, stock statement account, etc. from respective
            DSO each month
            Review and prepare the Trading account, Profit and loss account,
            Balance sheet for the year - 2018-2019 on the basis of documents
            available at DSO office
            The chartered accountant is supposed to take all possible efforts to
            correct the opening balances of all ledger accounts. In case, the record
            made available is not sufficient, the chartered accountant needs to
            apply his expertise based on available records, information and need to
            take best possible action to arrive at correct/fair balance. Any
            assumptions/ limitations in this regard need to be discussed with and
            approved, FA&DS, FCS&CP Department, Government of Maharashtra
            Examples
                 The cross confirmation should be obtained in case of
                 debtors/creditors/receivables/payable etc.
                 The physical verification should be done in case of cash balance
                 and stock. The chartered accountant is supposed to suggest and
                 take approval from higher/appropriate authorities for write
                 off/write back of balances to ensure correct/fair closing balances.
            The final Report on Accounts for 2018-19 should be submitted within
            five months of work order to FA&DS, FCS&CP Department and 3 copies
            to the Principal Secretary, Government of Maharashtra. Copies shall be
            Spiral Bound and also soft copy in MS Excel/ MS Word and Scanned
            (both) is also to be submitted in mail or CD of the audited financial
            statements. The final report should be along with the final utilization
            certificates signed by the Auditor with his comments, if any.
                                                 Support Services

   41*      Assist in preparation of revised food manual                                *Support Service
            Help to resolve any issues/problems arise out of the scope of work and
            reports submitted by chartered accountant firm
            Assist to update the outdated formats and make them uniform for
            Talukas and DSO office
            Submission of flow chart of IT system before implementing the IT
            system in place
            Assist in implementation of IT system


*The support service includes the following points:
    1. Two resources are required on full time basis. They should be qualified CA out of the team.
    2. They will take guidance from their firm's senior partners, who worked on the AMRS project, as and
       when required.
    3. Such partners will be available for discussion as and when required by government department.
    4. Place of service will be FADS office. However they will provide services at all levels such as Taluka level,
       Godown level, DSO level and FADS level as and when required.
    5. Duration of support service will start after completion of the AMRS project and will provide services till
       the date of expiry of the contract. Government may continue the support service contract after
       completion of the project for any period, which will depend upon discretion of the government.
    6. Cost of the support service will be calculated on the basis of rate agreed per resource in AMRS project for
       extended support period.


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for FA&DS, FCS&CP Department, Government of Maharashtra


8.1. Representation by Management
The Bidder should sign the financial statements for the preparation and fair presentation of the financial
statements.

8.2.     Project Rollout Methodology
This section provides a detailed description of the various Rollout Methodologies that can be utilized for the
project

                        Activity                                                Action

  Opening and closing balances ­ Stock,                   Physical verification of inventory and review of
  capital account, etc.                                   balances carry forwards in proforma account

  MOFUSSIL ­ Review of R, H2, PLA7                        Review all supporting documents with the given
  statements                                              statements ­ All district except Mumbai and Thane
                                                          urban district

  MRA / TRA ­ Review of remittance                        Review all input data to verify the data in registers
  register, voucher register and other                    and statements ­ Mumbai and Thane urban district
  statement (SO2, SO3 & SO4)

  Review of Trading A/c, P&L A/c and                      Review all the statements/ forms/ registers to verify
  Balance sheet                                           the balances in proforma accounts

  Review of all claims, subsidy, advances to              Verify the same with supporting documents and
  FCI, debtor balances, creditor balances,                check all the pending applications/letters/files for
  suspense account, etc.                                  submission and reasons for the same




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for FA&DS, FCS&CP Department, Government of Maharashtra


9. Project Milestone and Payment Schedule
    Sr. No.                           Phases                           Milestones             Payment

       1.       Team Identification and finalisation of accounts   *T + 7 days                   25%
                program

                Team mobilization                                  T + 14 days

                Phase 1 ­ Submission of Proforma Accounts on 6     T + 44 days
                DSO offices

                Phase 2 ­ Submission of Proforma Accounts on       T + 74 days
                10 DSO offices apart from Phase 1

       2.       Phase 3 ­ Submission of Proforma Accounts on       T + 104 days                  25%
                10 DSO offices apart from Phase 1 & 2

                Phase 4 ­ Submission of Proforma Accounts on       T + 134 days
                10 DSO offices apart from Phase 1, 2 & 3

                Phase 5 ­Submission of Proforma Accounts on 6      T + 150 days
                DSO offices apart from Phase 1,2,3 & 4

                Submission of Consolidated Proforma Accounts       T + 180 days
                of the department

       3.       Submission of suggestion for improvement in        T + 210 days                  10%
                system, processes, forms, formats, annexures,
                record keeping, accounting.

                Submission of suggestions for preparation of       T + 210 days                  20%
                revised draft of Food Manual.

                Submission of suggestions for computerization      T + 210 days                  10%
                and customization of software.

                Submission of suggestions for updation and         T + 210 days                   5%
                uniformity in all formats used at all Taluka and
                DSO level.

                Submission of method for timely submission of      T + 210 days                   5%
                proforma account in future.

                Support service                                    Per month                  As per rate
                                                                                                agreed

*T refers to the date of signing of Master Service Agreement between the successful/selected bidder and FADS,
 FCS&CP Department- Government of Maharashtra. "Days" refer to Calendar Days.
 The submission of Reports to FA&DS would be deemed satisfactory only after receiving official communication
 from FA&DS on the desired outcome. Payment milestones as agreed in above table would be strictly released
 after receiving this official communication. Payment milestones as agreed in above table will be calculated on
 AMRS project cost (excluding support cost).




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for FA&DS, FCS&CP Department, Government of Maharashtra


10. Service Level Agreements (SLA)
This Section indicates the suggested SLA between FA&DS, FCS&CP Department, Government of Maharashtra
and the selected bidder for the project. SLA's are necessary to ensure the su ccessful implementation of the
project. If the performance of the selected bidder falls below the prescribed tolerance limit, a penalty is imposed
for the breach. All the payments to the selected bidder are linked to the compliance with the SLA specified in
this section. This section describes the service levels to be established for the Services offered by the selected
bidder. The selected bidder shall monitor and maintain the stated service levels to provide quality service.
Failure of the selected bidder to agree with the Terms & Conditions of the RFP shall constitute sufficient
grounds for the annulment of the award, in which event FA&DS, FCS&CP Department, Government of
Maharashtra may award the contract to the next best value agency or call for new proposals or invoke the PBG.

                        Phases                                         Timeline                   Penalty

                                                                                              Delay > 30 days

                                            AMRS Scope of work

Team Identification and finalisation of accounts          T + 7 days                                 5%
program

Team mobilization                                         T + 14 days                                5%

Phase 1 ­ Submission of Proforma Accounts on 6            T + 44 days                                5%
DSO offices

Phase 2 ­ Submission of Proforma Accounts on 10           T + 74 days                                5%
DSO offices apart from Phase 1

Phase 3 ­ Submission of Proforma Accounts on 10           T + 104 days                               5%
DSO offices apart from Phase 1 & 2

Phase 4 ­ Submission of Proforma Accounts on 10           T + 134 days                               5%
DSO offices apart from Phase 1, 2 & 3

Phase 5 ­Submission of Proforma Accounts on 6             T + 150 days                               5%
DSO offices apart from Phase 1,2,3 & 4

Submission of Consolidated Proforma Accounts of           T + 180 days                               5%
all DSO office

                                               Support Service

Submission of formal reports of suggestions for           T + 210 days                               5%
improvement in system, processes, forms, formats,
annexures, record keeping, accounting

Submission of formal reports of suggestions for           T + 210 days                               5%
preparation of revised draft of Food Manual

Submission of formal reports of suggestions for           T + 210 days                               5%
computerization and customization of software

Note:
 All the penalties shall be calculated at the time of invoice submission. The period for evaluation of SLA will be
 based on the timelines mentioned in the above table.


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for FA&DS, FCS&CP Department, Government of Maharashtra


 The penalty shall be calculated on contract price and deducted from the Invoice amount due to vendor. All the
 above mentioned penalties are independent of each other.
 The upper cap on the penalty due to non-compliance of individual service levels shall be 10%. If the total
 penalty at any point of time exceeds 15% of contract price, the department reserves the right to terminate the
 MSA and get the work done through a third party at the risk and cost of the vendor.
 Penalty would be waived, if there will be valid reasons with supporting documents for delay in above given
 processes.

      Miscellaneous Penalties
No.                            SLA's                                       Penalty/ Liquidated Damages
1      Inadequate coverage as per scope defined in Section 8      Penalty to the extent of loss FCS&CP has
       of this RFP                                                incurred and/ or will incur in future due to
                                                                  such variation.
2      Quality of work/ deliverables not as per the scope         Re-performance of the part not in conformance
       defined in Section 8 of this RFP or requirements           with the scope/ requirements, including levy of
       communicated by FA&DS, FCS&CP Department,                  penalty to the extent of loss FCS&CP has
       Government of Maharashtra with reference to the            incurred and/ or will incur in future due to
       scope defined in Section 8 of this RFP , from time to      such variation.
       time during the execution of the contract
                                                                  In case of multiple instances of unsatisfactory
                                                                  quality of work/deliverables possibility of
                                                                  termination of contract.

3      Failure to highlight any significant (per the discretion   Penalty to the extent of loss FCS&CP has
       of FA&DS, FCS&CP Department, Government of                 incurred and/ or will incur in future due to
       Maharashtra) assumptions, limitations encountered          such omission.
       while execution of the work as per the defined scope
       including but not limited to the correction of the
       opening balances of all ledger accounts.


4      Failure to highlight any fraud, material mis-statement     Penalty to the extent of loss FCS&CP has
       which the bidder may come across while execution of        incurred and/ or will incur in future due to
       the contract as per the defined scope                      such variation, including but not limited to
                                                                  cancellation of contract.
5      Delay in replacement of resource as per the Section        Penalty to the extent of loss FCS&CP has
       3.18 sub section (iv) of the RFP                           incurred and/or will incur in future due to such
                                                                  event.
6      Delay in replacement of resource as per the Section        Penalty to the extent of loss FCS&CP has
       3.18 sub section (v) of the RFP                            incurred and/ or will incur in future due to
                                                                  such event.
7      Any unprofessional behavior, improper conduct of the       Penalty as per the discretion of the FA&DS,
       bidder's staff towards any staff of Government of          FCS&CP Department, Government of
       Maharashtra                                                Maharashtra including but not limited to
                                                                  cancellation of contract.

Note -     *In determination of the penalty amount the decision of the FA&DS, FCS&CP
          Department, Government of Maharashtra will be final an binding on the bidder.




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for FA&DS, FCS&CP Department, Government of Maharashtra


11. Annexure 1: Pre-qualification Bid Formats
11.1.       Bid covering letter format




To
Financial Advisor & Deputy Secretary,
Food, Civil Supplies and Consumer Protection Department,
Government of Maharashtra
8th Floor, New Mantralaya Building, G T Hospital Premises,
Lokmanya Tilak Road, Mumbai ­ 400001

Subject: Selection of Chartered Accountants firm for AMRS of FA&DS, FCS&CP Department of Maharashtra


Dear Sir,
We, the undersigned, offer to provide services to FA&DS, FCS&CP Department, Government of Maharashtra
with reference to your Request for Proposal No. ___________ dated __/__/____ and our Proposal. We are
hereby submitting our Pre-qualification bid.
We hereby declare that all the information and statements made in this Pre-qualification bid are true and
accept that any misinterpretation contained in it may lead to our disqualification.
We agree to abide by all the terms and conditions of all the volumes of this RFP document. We would hold the
terms of our proposal valid for the number of days as stipulated in the RFP document.




Yours sincerely,
(Authorized Signatory)
Signature:
Name:
Designation:
Address:
Seal:
Date:




                                                                                                 Page 48 of 81
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for FA&DS, FCS&CP Department, Government of Maharashtra


11.2.    Pre-Qualification Compliance
                                                                                             Reference of
                                                                           Compliance   Supporting Documents
#           Eligibility Criteria                 Document Proof
                                                                            (Yes/No)     in the Bid with page
                                                                                               numbers

1   RFP Document fees

2   Earnest Money Deposit

    Bidder should:                       -   Copy of firm's registration
                                             Certificate (Certificate of
    -   Be registered with Institute
                                             Practice) with ICAI with
        of Chartered Accountants of
                                             mention of years of firm's
        India (ICAI)
                                             existence as per ICAI
    -   Have been operating for the          certificate
        last 15 years from the date
                                         -   Copy of GST registration
3       of publication of this RFP
                                             certificate
    -   Have        valid          GST
                                         -   Copy of PAN card
        Registration
                                         -   Proof of empanelment
    -   Have valid PAN Number
                                             with CAG for the year
    -   Be empaneled with CAG for            2018-19
        audits


    Average annual turnover from         Obtain turn over certificate
    audit engagements of last 3          from CA
4   financial years (2015-16, 2016-
    17, 2017-18) should be at least
    INR 40 Lacs

    Bidder must have positive net        Financial Statement of the
    worth in the last two audited        company and a certificate to
5                                        this effect from a Chartered
    financial years (FY 16-17, FY 17-
                                         Accountant
    18)

    -   The CA firm must have            -   Partnership deed
        minimum 5 full time
                                         -   Certificate of Practice of
        partners, out of which 3 full
                                             partners
        time partner should be FCA
        and have experience for          -   Membership number
6       more than 15 years with any
        CA firm.
    -   The minimum capacity
        should be more than 20
        employees in the firm in the
        line of Commerce

    -   Experience    of    having       Firm must submit a copy of the
        undertaken at least 5            appointment letters/ work
        assignments (Internal audit      order received from the
7       Assignments)           with
                                         auditee organization
        central/state
        government/externally
        aided project in India, in


                                                                                                 Page 49 of 81
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for FA&DS, FCS&CP Department, Government of Maharashtra


                                                                                               Reference of
                                                                             Compliance   Supporting Documents
#           Eligibility Criteria                 Document Proof
                                                                              (Yes/No)     in the Bid with page
                                                                                                 numbers
        last 10 years.
    -   Experience     of     having
        undertaken at least 3
        assignment (Preparation of
        books      of      accounts
        assignments)     with     any
        organization in India, in last
        10 years.

    Bidder should not have been           The bidder must submit a self-
    blacklisted     by    any     Govt.   certificate that it has not been
    authority/Govt. body/Central          blacklisted by any Govt.
    PSU/State               PSU/Govt.     authority/Govt. body/Central
8   institution, since its inception      PSU/State             PSU/Govt.
                                          institution since its inception-
                                          as per format provided in
                                          Annexure 1("Self Declaration
                                          ­ No Blacklisting"

9   Power of Attorney
10 No deviation format




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for FA&DS, FCS&CP Department, Government of Maharashtra


11.3.      Bidder's General Information format



S.                         Item                           Bidder's Response
No.

1.      Bidder Name

2.      Year Established

3.      Headquarter/ Head Office Address of
        Bidder along with contact details (e-mail
        and telephone numbers)

4.      Total No. of partners

5.      Total No. of qualified CA with full time
        employment with the bidder

6.      Website

7.      PAN of Bidder

8.      GST Registration No.

9.      ICAI Registration Details

10.     Contact Name of Authorised Signatory

11.     Designation of Authorised Signatory

12.     Contact details of the authorised signatory




Yours sincerely,
(Authorized Signatory)
Signature:
Name:
Designation:
Address:
Seal:
Date:




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for FA&DS, FCS&CP Department, Government of Maharashtra


11.4.       No deviations format



To
Financial Advisor & Deputy Secretary,
Food, Civil Supplies and Consumer Protection Department,
Government of Maharashtra
8th Floor, New Mantralaya Building, G T Hospital Premises,
Lokmanya Tilak Road, Mumbai ­ 400001

Dear Sir,


This is to certify that our offer is exactly in line with your tender enquiry/RFP (including amendments) no.
_________ dated __/___/____. This is to expressly certify that our offer contains no deviation either Pre-
qualification or Commercial in either direct or indirect form.




(Authorized Signatory)
Signature:
Name:
Designation:
Address:
Seal:
Date:




                                                                                                 Page 52 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra


11.5.     Average annual turnover of last 3 financial years (2015-16, 2016-17,
          2017-18)


To
Financial Advisor & Deputy Secretary,
Food, Civil Supplies and Consumer Protection Department,
Government of Maharashtra
8th Floor, New Mantralaya Building, G T Hospital Premises,
Lokmanya Tilak Road, Mumbai ­ 400001

Sir/Madam,
I have carefully gone through the Terms & Conditions contained in the RFP Document for Selection of
Chartered Accountant firm for AMRS at Office of FA&DS, FCS&CP department of Maharashtra.
I hereby declare that below are the details regarding Overall Turnover:

         Year                                             Turnover (Rs. In lakhs)

        2017-18

        2016-17

        2015-16

I further certify that I am competent officer in my company to make this declaration.


Yours Sincerely,




(Authorized Signature)
Name of the Bidder                :
Place                             :
Date                              :
Company Seal                      :




                                                                                         Page 53 of 81
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for FA&DS, FCS&CP Department, Government of Maharashtra







11.6.       Declaration of Net worth of last 2 financial years (FY 16-17, FY 17-18)




To
Financial Advisor & Deputy Secretary,
Food, Civil Supplies and Consumer Protection Department,
Government of Maharashtra
8th Floor, New Mantralaya Building, G T Hospital Premises,
Lokmanya Tilak Road, Mumbai ­ 400001


Dear Sir,
I have carefully gone through the Terms & Conditions contained in the RFP Document for Selection of
Chartered Accountant firm for AMRS at Office of FA&DS, FCS&CP department of Maharashtra.
I hereby declare that the company _____________________ (name of the bidder) has positive net worth as
on __________.
As per the financial statements, the net worth recorded on 31 st March 2018 is ______ Indian Rupees (Crore).
I hereby declare that below are the details regarding Net Worth:

                                  FY 2016-17                              FY 2017-18
Component
                                  (In Crore)                              (In Crore)

Net Worth



Yours Sincerely,




(Authorized Signature)
Name of the Bidder                :
Place                             :
Date                              :
Company Seal                      :
Seal / Signature
(Chartered Accountant)




                                                                                                   Page 54 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra


11.7.       Self-Declaration ­ No Blacklisting


To
Financial Advisor & Deputy Secretary,
Food, Civil Supplies and Consumer Protection Department,
Government of Maharashtra
8th Floor, New Mantralaya Building, G T Hospital Premises,
Lokmanya Tilak Road, Mumbai ­ 400001

Dear Sir,
We   M/s  ___________________   (Name   of   the    Bidder)    having            head    office    at
_______________________________________ undertake the following.
We M/s___________________ (Name of the Bidder) are not blacklisted by the Central Government, State
Governments, Union Territories, PSUs or Government Corporations in India.
Signed on behalf of M/s ________________________ (Name of Bidder)


Yours Sincerely,




(Authorized Signatory)
Signature:
Name:
Designation:
Address:
Seal:
Date:




                                                                                         Page 55 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra


11.8. Undertaking for the number of qualified employees in the firm




To
Financial Advisor & Deputy Secretary,
Food, Civil Supplies and Consumer Protection Department,
Government of Maharashtra
8th Floor, New Mantralaya Building, G T Hospital Premises,
Lokmanya Tilak Road, Mumbai ­ 400001

Dear Sir,
I have carefully gone through the Terms & Conditions contained in the RFP Document for selection of
Chartered Accountant firm for AMRS for FA&DS, Food, Civil Supplies and Consumer Protection Department,
Maharashtra.
I also declare that out of the resources considered in the above table, following are employees who are fluent in
speaking English, Hindi & Marathi (all 3 languages):
Sr          Name of                                                     Total years of         Years with
                             Designation            Qualification
No          Resource                                                     Experience             the firm




I further certify that I am competent officer in my company to make this declaration.


Yours Sincerely,


(Authorized Signatory)
Signature:
Name:
Designation:
Address:
Seal:
Date:




                                                                                                     Page 56 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra


11.9.      Details of Experience of Responding Firm
As per the format below the responding firm should provide information w.r.t. each project on the similar
assignments required for evaluation of pre-qualification criteria

 Sr.
           Items                                          Details
 No.

 General Information
 1     Customer Name
           Name of the contact person
 2         and contact details for the
           client of the assignment
 Project Details
 1      Project Title
 2         Start Date/End Date

 3         Current Status ( work in
           progress/completed)
 4         Number of staff deployed in the
           assignment
 Size of the project
 1         Order Value of the project
           (INR)
 Enclosures Required
 Enclosure A:
 Narrative Description of the Project (attach separate sheet if required)
 Enclosure B:
 Completion Certificate issued & signed by the competent authority of the client entity along with the
 supporting documents such as Work order OR Contract clearly highlighting the scope of work and value of
 the contract/ order


(Authorized Signatory)
Signature:
Name:
Designation:
Address:
Seal:
Date:




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for FA&DS, FCS&CP Department, Government of Maharashtra


11.10. Power of Attorney
Know by all men by these presents, We_________________________ (Name of the Bidder and address of
their registered office) do hereby constitute, appoint and authorize Mr. / Ms._______________________
(name and residential address of Power of attorney holder) who is presently employed with us and holding the
position of _________________________ as our Attorney, to do in our name and on our behalf, all such
acts, deeds and things necessary in connection with or incidental to our Proposal for "Account Management
Related Services to Food, Civil Supplies and Consumer Protection Department, Government of Maharashtra",
including signing and submission of all documents and providing information / responses to the Department,
representing us in all matters before Department, and generally dealing with the Department in all matters in
connection with our Proposal for the said Project.
We hereby agree to ratify all acts, deeds and things lawfully done by our said Attorney pursuant to this Power of
Attorney and that all acts, deeds and things done by our aforesaid Attorney shall and shall always be deemed to
have been done by us.

For ___________________________
Name:
Designation:
Date:
Time:
Seal:
Business Address:

Accepted,

_________________________ (Signature)

(Name, Title and Address of the Attorney)

Note:
1. The mode of execution of the Power of Attorney should be in accordance with the procedure, if any, laid down by the
    applicable law and the charter documents of the executant(s) and when it is so required the same should be under
    common seal affixed in accordance with the required procedure.
2. The Power of Attorney shall be provided on Rs.100/- stamp paper.
3. The Power of Attorney should be supported by a duly authorized resolution of the Board of Directors of the Bidder
    authorizing the person who is issuing this power of attorney on behalf of the Bidder.




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RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra


12. Annexure 2: Technical Bid formats
12.1.       Covering Letter format


To
Financial Advisor & Deputy Secretary,
Food, Civil Supplies and Consumer Protection Department,
Government of Maharashtra
8th Floor, New Mantralaya Building, G T Hospital Premises,
Lokmanya Tilak Road, Mumbai ­ 400001

Subject: Selection of Chartered Accountants firm for AMRS for FA&DS, FCS&CP Department of Maharashtra
Dear Sir,
We, the undersigned, offer to provide services to FA&DS, FCS&CP Department, Government of Maharashtra
with reference to your Request for Proposal No. ________dated __/___/____ and our Proposal. We are
hereby submitting our Technical bid.
We hereby declare that all the information and statements made in this Technical bid are true and accept that
any misinterpretation contained in it may lead to our disqualification.
We agree to be abide by all the terms and conditions of this RFP document. We would hold the terms of our bid
valid for the number of days as stipulated in the RFP document.
We understand that you are not bound to accept any Proposal you receive.




Yours sincerely,
(Authorized Signatory)
Signature:
Name:
Designation:
Address:
Seal:
Date:




                                                                                                  Page 59 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra


12.2. Average annual turnover of last 3 financial years (2015-16, 2016-17,
      2017-18)

To
Financial Advisor & Deputy Secretary,
Food, Civil Supplies and Consumer Protection Department,
Government of Maharashtra
8th Floor, New Mantralaya Building, G T Hospital Premises,
Lokmanya Tilak Road, Mumbai ­ 400001

Sir/Madam,
I have carefully gone through the Terms & Conditions contained in the RFP Document for Selection of
Chartered Accountant firm for AMRS at Office of FA&DS, FCS&CP department of Maharashtra.
I hereby declare that below are the details regarding Overall Turnover:

        Year                                              Turnover (Rs. In lakhs)

       2017-18

       2016-17

       2015-16

I further certify that I am competent officer in my company to make this declaration.
Yours Sincerely,




(Authorized Signature)
Name of the Bidder                :
Place                             :
Date                              :
Company Seal                      :




                                                                                         Page 60 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra


12.3. Details of Experience of Responding Firm
As per the format below the responding firm should provide information w.r.t. each project on the similar
assignments required for evaluation of pre-qualification criteria

 Sr.
           Items                                          Details
 No.

 General Information
 1     Customer Name
           Name of the contact person
 2         and contact details for the
           client of the assignment
 Project Details
 1      Project Title
 2         Start Date/End Date

 3         Current Status ( work in
           progress/completed)
 4         Number of staff deployed in the
           assignment
 Size of the project
 1         Order Value of the project
           (INR)
 Enclosures Required
 Enclosure A:
 Narrative Description of the Project (attach separate sheet if required)
 Enclosure B:
 Completion Certificate issued & signed by the competent authority of the client entity along with the
 supporting documents such as Work order OR Contract clearly highlighting the scope of work and value of
 the contract/ order


(Authorized Signatory)
Signature:
Name:
Designation:
Address:
Seal:
Date:




                                                                                                    Page 61 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra


12.4. Curriculum Vitae (CV) format of proposed key staff
1.
      Proposed Position

2.
      Name of Staff

3.
      Date of Birth

4.
      Nationality



                                                          English                     Hindi             Marathi

                                                                               (Good/ Medium/      (Good/ Medium/
                                    Read       (Good/ Medium/ Poor)
                                                                               Poor)               Poor)
5.
      Language Proficiency                                                     (Good/ Medium/      (Good/ Medium/
                                    Write      (Good/ Medium/ Poor)
                                                                               Poor)               Poor)
                                                                               (Good/ Medium/      (Good/ Medium/
                                    Speak      (Good/ Medium/ Poor)
                                                                               Poor)               Poor)


6.                                 [Indicate college/ university and other specialized education of expert, giving
      Educational Qualifications
                                   names on institutions, degrees obtained, and dates of obtainment]

7.    Membership of
      professional societies

8.
      Publications


                                                                            From (month   To (month &
                                    #      Name of Organization                                          Position Held
                                                                            & year)       year)


9.
      Employment Record




10.                                [Furnish a summary of the above C V. The information in the summary shall be
      Summary of CV                precise and accurate. The information in the summary will have bearing on the
                                   evaluation of the CV]
                                   Experience in Govt. Sector: .............. Years
11.
      Experience
                                   Total Experience: .............. Years

                                   If yes, how many years
12. Permanent Employee with
    the firm (Yes/ No)
                                   If no, what is the employment arrangement with the firm




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for FA&DS, FCS&CP Department, Government of Maharashtra




                                   Name of assignment or
                                   project:

                                   Year:
                                   Location:
                                   Client:

                                   Main project features:
                                   Positions held:

13. Work Undertaken the best       Activities performed:
    illustrate capability to
    handle the tasks
                                   Name of assignment or
                                   project:
                                   Year:
                                   Location:

                                   Client:
                                   Main project features:

                                   Positions held:
                                   Activities performed:



Authorised Signature


Company Seal




                                                            Page 63 of 81
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for FA&DS, FCS&CP Department, Government of Maharashtra


13. Annexure 3: Commercial Bid Format




To
Financial Advisor & Deputy Secretary,
Food, Civil Supplies and Consumer Protection Department,
Government of Maharashtra
8th Floor, New Mantralaya Building, G T Hospital Premises,
Lokmanya Tilak Road, Mumbai ­ 400001

Subject: Selection of Chartered Accountants firm for account management services for FA&DS, FCS&CP
         Department of Maharashtra


Dear Sir,
We, the undersigned, offer to provide our Services for <> in accordance with your
Request for Proposal No. _______ dated __/___/_____ and our Proposal. Our attached Commercial Bid is
for the amount as specified in the below table, column `Total Cost' and is exclusive of all applicable taxes.

  S.           Item             Price without         Price without   Applicable Taxes        Applicable
 No.        Description         Taxes (Final          Taxes (Final    (in Percentage)        Taxes (in INR
                                Quote in INR            Quote in                               figures)
                                   figure)               words)

        Account
 1.     management
        services Fee

        Support service
 2.
        fee

        Cost of
 3.     Travel/Transport
        etc.

        Reports and
 4.
        documents etc.

 5.     Other Charges

        Total Cost

1. PRICE AND VALIDITY
a. All the prices mentioned in our bid are in accordance with the terms as specified in the RFP documents. All
   the prices and other terms and conditions of this Bid are valid for a period of 120 calendar days from the
   date of opening of the Bid.
b. The unit cost/ district and account preparation cost would remain firm and valid for the subsequent year in
   case the contract is extended for the next year.
c. We hereby confirm that our prices are exclusive of all applicable taxes.
d. Total cost is inclusive of all Travel Allowance, Daily Allowance and Out of Pocket Expenses. No other
   expenses would be reimbursed by the department.
e. We understand that the actual payment would be made as per the existing tax rates during the time of
   payment.
f. The total cost should be inclusive of all TA/DA/OPEs, excluding taxes.

                                                                                                  Page 64 of 81
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for FA&DS, FCS&CP Department, Government of Maharashtra



2. BID PRICE
We declare that our Bid Price is for the entire scope of the work as specified in this RFP. Our bid prices
mentioned in the submitted Commercial Bid.
We hereby declare that our bid is made in good faith, without collusion or fraud and the information contained
in the bid is true and correct to the best of our knowledge and belief.




Thanking you,
(Authorized Signatory)
Signature:
Name:
Designation:
Address:
Seal:
Date:




                                                                                                   Page 65 of 81
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for FA&DS, FCS&CP Department, Government of Maharashtra


14. Annexure 4: Department Operations
14.1.       FADS Office
FADS carries out the broad functionalities of addressing the financial matters pertaining to Minimum
Support Price Scheme (MSP) and Public Distribution System (PDS) in the State.
In PDS, the Department is proactively engaged in planning and ensuring the availability and supply of food
grains and essential commodities to the people of the state at an affordable price. FADS is responsible for
allocation and maintenance of budgetary provisions envisaged by the Department for providing subsidized
grains and sugar to the identified group of people of Maharashtra under different schemes of the Government.
The State Government issues Government Resolution (GR) around month of October for Kharif Marketing
Season (KMS) each year. Four types of food items i.e. Paddy, Jowar, Bajara and Maize are procured under these
scheme through two State Government Agencies (SGA's) namely Maharashtra Sta te Co-operative Marketing
Federation in non-tribal (urban) and Tribal Development Co-operation (TDC) in tribal region. The SGA's
procure paddy from the farmers through purchase centers at MSP declared by GoI (Govt. of India).
The financial supply chain operations for below schemes is handled at FADS and DSO (District Supply Office)
level ­
    1. PDS
    2. MSP
    3. Sugar, Tur and Palm Oil
Following are high-level non-exhaustive list of functionalities of each of the following desks:

  Desk                Desk Name                           Key Functionalities (non-exhaustive)
 Number

     1         Unofficial Reference           Responsible for providing views and stand points on all
                                              decision matters related to FCS&CP department

     2         Minimum Support Price           Record MFC/TDC Advance payment details
               Scheme                          Management of bills pertaining to purchase, reimbursement
                                               claims
                                               Audit Statement

     3         Cash Section                   Manage establishments, bills, cash flow and records

     4         Budget                         Managing
                                                      Compile account
                                                      Reconciliation account

     5         Inspection                             Managing audits in district offices
                                                      Go-down reports, expenditure receipts

     6         Audit Para                     Co-ordination between FADS and Comptroller and Auditor
                                              General of India (CAG)

     7         Pro-forma section              It consists of two sub-desks:
                                              Desk 7/1: Mofussil pro-forma
                                              Desk 7/2: MRATRA pro-forma

  8,9,10       Desk 8,9,10                        Deals in managing reimbursements related to un-lifted food
                                                  grains from FCI,
                                                  Transport reimbursements from districts

   11, 12      Mumbai Thane Ration                Managing the transactions in the Public Distribution

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for FA&DS, FCS&CP Department, Government of Maharashtra


               Authority                          System of Mumbai and Thane regions
                                                  Administrative responsibilities Go-down electricity and
                                                  property taxes

     13        Palm Oil                       

     14        Sugar                          Managing the transactions in the Public Distribution System of
                                              sugar across all the districts in Maharashtra

     15        Computer Section               Arranging engineer for resolving issue in computers in section


     16        Records                        Maintaining records at FADS office


14.2. Minimum Support Price Scheme (MSP)
Minimum Support Price is the price at which government purchases crops from the farmers, whatever may be
the price for the crops. The minimum support prices are announced by the Government of India at the
beginning of the sowing season for certain crops on the basis of the recommendations of the Commission for
Agricultural Costs and Prices (CACP).
MSP is price fixed by Government of India to protect the farmers against excessive fall in price during bumper
production years. The minimum support prices are a guarantee price for their produce from the Government.
Following are the key functions of the department:
 1. Purchase
 2. Reimbursement Claim
 3. Audit Statement




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for FA&DS, FCS&CP Department, Government of Maharashtra


14.3. Minimum Support Price Process Flow

                                                     FARMER                           STORAGE
           PURCHASE                                                        6
            PROCESS
                                                 5            4                                 7




          FCI                                         SGA's
                                                                                      MILLER
                               17




                                                 12              3


                                1
      CENTRAL                                        FADS ­PLA       COARSE             CMR
      FOOD MIN                                         (RBI)          GRAIN
                               13




                                                2                          14                  8


        FIN MIN,                                                                      DSO/FDO
          GoM

                                                 16                   15                       9




                                                 E-Tender                               FPS
                                                 Private
                                                 Party

                                                                                10             11


                                                RBI-
                                                Consolidated                         BENEFICIARY
                                                A/C




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for FA&DS, FCS&CP Department, Government of Maharashtra



    Steps                       Description                          Documents                Remarks



  Decentralized Distribution of Paddy ­ MSP

       1       Provision for advance fund allocation from         Proposal   to  be      Fund allocation      in
               Central Food Ministry to FADS for running          submitted by FADS      FADS DDO A/c.
               the scheme in Maharashtra State                    to Central Food
                                                                                         Funds are transferred
                                                                  Ministry
                                                                                         to FADS PLA (RBI)

       2       FADS Budget provision from funds received                                 Funds received are
               through   Finance   Ministry,  Govt.   of                                 maintained in FADS
               Maharashtra.                                                              PLA (RBI)
                                                                           -
               Fund allocation (credit limit) details are
               available in BEAMS application

       3       Based on demand forecast for season, partial       Desk - 2 prepares      NEFT Transfer from
               advance payment towards purchase of food           orders for payment     FADS PLA to SGA
               grains is made to SGA's from FADS                  to SGA                 DDO A/c

      4        SGA's makes payment to farmers towards             Daily   /    Weekly    SGA's        submits
               purchase of food grains at MSP declared by         purchase      report   certificate       of
               GoI.                                               submitted by SGA to    procurement      for
                                                                  FADS (Desk-2)          verification

               Expenditure towards incidental expenses
               (storage, transport, milling, handling, carry      DSO submits weekly
               bags) should be made as per central govt.          purchase report to
               fixed price. State Govt. has to bear any deficit   FADS            for
               based on actual expenses                           reconciliation

       5       SGA's procures food grains from farmers
                                                                           -                       -


      6        SGA's stores food grains in private or hired                              Storage, Handling,
               godown or central warehouse (CWC &                          -
                                                                                         Transportation,
               MSWC)
                                                                                         Commission,
       7       SGA's transports Paddy from warehouse to                                  Milling,   packaging
               Miller for milling                                          -             expenses are paid by
                                                                                         SGA's.
      8        Approximately 67% Custom Milled Rice
               (CMR) is available to DSO's                                               Central govt. has
                                                                           -
                                                                                         fixed cost towards
                                                                                         incidental expenses

      9        DSO's distributes food grains to FPS once FPS      DSO submits weekly     FPS    owner      gets
               owner has deposited advance funds based on         purchase report to     rebate for amount
               the number of registered beneficiary at his        FADS            for    paid to transport
               shop                                               reconciliation         agency for transfer of
                                                                                         food grain from govt.
                                                                                         godown to FPS shop


                                                                                         Transport charges is


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    Steps                       Description                      Documents                  Remarks


                                                                                      fixed by central govt.


      10       FPS owner makes online payment (Ex                                     Payment       received
               godown rate) after deducting his commission                            from    FPS     owner
                                                                        -
               through GRAS application credited to                                   should be reflected in
               consolidated receipt account (4408)                                    DSO DDO A/c

      11       FPS owner sells food items to beneficiary at                           GR issued by State
               PDS rate fixed by Central Food Ministry                                Govt. based on price
                                                                        -
                                                                                      fixed    by  Central
                                                                                      Ministry

      12       Balance payment settlement from FADS to                                Based on the reports
               SGA's towards procurement and incidental                 -             submitted by SGA's
               expenses

      13       FADS submits claim towards procurement of
               CMR to Central Food Ministry                             -                        -


  Decentralized Distribution of Coarse grain (Jowar, Maize, Bajra) - MSP


      14       SGA's transports Coarse grain to DSO go-           SGA's submits
               down                                            report to FADS on
                                                                                                 -
                                                                   Coarse grain
                                                              distribution to DSO's

      15       DSO allocates the Coarse grain to FPS owners
                                                                        -                        -


      16       DSO transfers the collection from sale of        DSO's submits
               Coarse grain to FADS PLA                         weekly report to                 -
                                                                    FADS

      17       FADS submits claims for reimbursement
               towards Coarse grain lifted by tenderers to              -                        -
               FCI

      18       DSO auctions (e-Tender) the leftover spoilt      DSO's submits
               Coarse grain to private party                    weekly report to                 -
                                                                    FADS

      19       FADS processes refunds to FPS owners for
               any shortage of Coarse grain against the                 -                        -
               auction amount deposited




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for FA&DS, FCS&CP Department, Government of Maharashtra


14.4. Reimbursement Process Flow




   ACQUISITION
   COST (CMR)
                                1


                                        ECONOMIC                NFSA PURCH                   SUBSIDY
                                       COST (CMR)                  PRICE


  DISTRIBUTION
      COST
                                                                                 2
                                                                 CENTRAL                     FADS PLA
                                                                 FOOD MIN


                                                                                                          3
                                                                             4


                                                                                                   FCI




    Steps                           Description                  Documents               Remarks


       1       FADS calculates the economic cost of CMR for
               (Common & Gr A) and deducts the central
                                                                                              -
               issue price (NFSA purchase price) to obtain            -
               subsidy

       2       FADS submits the claim to Central Food                                Claims have to be
               Ministry for reimbursement                                            submitted as per
                                                                      -
                                                                                     central    ministry
                                                                                     guidelines

       3       In case of Coarse grain, FADS submits the                             Claims have to be
               claims to FCI                                                         submitted as per
                                                                      -
                                                                                     central    ministry
                                                                                     guidelines

       4       FCI verifies claims submitted by FADS and
               provides its comments and later forwards it to         -                       -
               Central Food Ministry for reimbursement




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for FA&DS, FCS&CP Department, Government of Maharashtra


14.5. Audit Statement

    Steps                       Description                       Documents                Remarks


       1       Audited statement to be received from          Statement       of
               Marketing Fed & TDC within one and half        Expenditure  from
                                                                                                -
               years from completion of KMS by FADS           Marketing Fed &
                                                              TDC

       2       Consolidated audited statement for Marketing   Consolidated                      -
               Fed & TDC to be prepared by FADS and           Statement       of
               submitted to FCI                               Expenditure (TDC+
                                                              Marketing Fed) for
                                                              MSP

       3       FCI to finalize cost sheet                     Final cost sheet                  -

      4        Final subsidy received from FCI basis the
               difference between final cost sheet rate and             -                       -
               provisional cost sheet rate.


14.6. Public Distribution System (PDS)
a) National Food Security Act (NFSA) PDS is intended for distribution of subsidized wheat and rice and other
   notified commodities to the NFSA Priority House Hold (PHH) and NFSA Antyodaya Anna Yojana (AAY)
   card holders.
b) Based on number of cardholders (Beneficiaries) food grains quantity allotments are made from Desk-22
   (Napu-22), Mantralaya. The indent of allotment for districts, it is sent to DSO and FDO.
c) For districts, the DSO's pays an advance of 100% against this requisition to the Food Corporation of India
   (FCI).
d) Simultaneously, the Fair Price Shopkeeper (FPS) deposits advance money to PLA of FADS after deducting
   their commission. The transport contractor then delivers the quantity from FCI to the FPS which is finally
   given to the beneficiaries i.e. cardholders. For MRA/TRA, the representative from DCS reconciles the
   shortfall of grains.
e) For rural areas other than MRA/TRA, district-wise payments are made to FCI and FCI in return supplies
   the grains to government designated godowns. The FPS in the district deposits the amount to DSO PLA
   using GRAS application and the grains are issued to the FPS. FPS finally distributes the food grains to the
   beneficiaries i.e. the cardholders.
f) In three FDO's i.e. Pune, Solapur and Nagpur and 2 district urban areas i.e. Nasik and Aurangabad food
   grains are directly transported from FCI to FPS. The Fair Price Shopkeeper deposits the advance money in
   the respective PLA accounts of FDO's and DSO's afte r deducting their commission. The deficit in each
   DSO's and FDO's is consolidated along with MRA/TRA at FADS office and the final claim is submitted to
   the Finance Department. The Finance Department approves the subsidy for covering the deficit and
   distributes the same through BEAMS application to each of the account of MRA/TRA, DSO's and FDO'S
   and in turn they credit the amount into their PLA by book adjustment.
g) Since PDS is central scheme under NFSA, 50% of the fixed transport and handling charges are borne by the
   central government and shopkeeper margin. Fixed point of sale expenditure is received by the finance
   department. Remaining expenditure is borne by the State Government.




                                                                                                    Page 72 of 81
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for FA&DS, FCS&CP Department, Government of Maharashtra



14.7. Public Distribution System Process Flow




          FIN MIN,                                 NAPU-22                                   FCI
            GoM



                                                                             5           6           7

                           2              3




                                                                            1
         CENTRAL                                       FADS                              DSO / FDO
         FOOD MIN
                                  13                                         4




                                                  12                           8                   10


                                                       SUPPLY                                FPS
                                                        COMM
                                                                                 9
                                                                                                   11




                                                    Consolidat                           BENEFICIA
                                                      ed A/c                                RY



Schemes under PDS ­
    1.       NFSA ­ PHH & AAY
    2.       APL (14 districts)
    3.       Annapurna
    4.       Kalyan (Societies)
    5.       Sugar

   Steps                  Description (Desk - 4)                     Documents                Remarks


         1        DSO's submits scheme-wise demand for           District-wise report
                  food grain for respective districts and        on     demand     and              -
                  incidental expenses to FADS                    incidental expenses

         2        FADS consolidates demand from all the          Scheme-wise                        -

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   Steps                 Description (Desk - 4)                   Documents                   Remarks

              districts and prepares budget submitted to      consolidated report
              Finance Min, GoM

      3       Finance Min, GoM approves the grants            -
                                                                                                   -
              requested by FADS

      4       FADS disburses grants to DSO / FDO PLA          Disbursement
                                                                                                   -
              through BEAMS                                   through BEAMS

      5       Depending on the number of beneficiary,         Monthly      allocation
              Napu-22 (desk) allocates food grain             report     for    each               -
              quantity to DSO's / FDO's                       district/ MRA/TRA

      6       DSO's makes advance payment to FCI based
              on the allocated quantity at price decided by              -                         -
              GoI for that scheme

      7       DSO's procures food grain from FCI                                        Incidental      Expense
                                                                                        towards transportation
                                                                         -              of food grain is charged
                                                                                        based on rates fixed by
                                                                                        central govt.

              FPS owner makes online payment at price
              fixed by GoI after deducting his commission
      9                                                                  -                         -
              through GRAS application credited to
              consolidated receipt account (4408)

     10       Depending on the number of registered
              beneficiary, DSO allocates food grain to FPS               -                         -
              owner

     11       Director civil supplies provides monthly        Report on monthly
              report to FADS regarding quantity lifted        lifting of food grains               -
              from FCI scheme-wise

     12       FADS submits quarterly claims towards
              incidental expenses to central ministry. 50%
              of total expenditure is reimbursed by central
              ministry and remaining borne by State
              Finance Min.                                               -                         -


              For APL scheme complete expenditure is
              borne by State




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for FA&DS, FCS&CP Department, Government of Maharashtra


14.8. Desk 11 and 12: MRA / TRA
 a) Based on number of cardholders (Beneficiaries) food grain quantity allotments are made from Desk-22
    (Napu-22), Mantralaya. The indent of allotment for MRA/TRA is sent to Controller of Rationing.
 b) For MRA/TRA, the controller of rationing presently for 5 regions sends a copy of allotment to Director of
    Civil Supplies, Parel (DCS). DCS sends the requisition on basis of allocation to the FADS. FADS pays an
    advance of 100% against this requisition to the Food Corporation of India (FCI).

  Steps                      Description                            Documents              Remarks
                    (MRA / TRA ­ Desk 11, 12)

    1        Indent of allotment for MRA/TRA is sent to       GR along with allocation
             Controller of Rationing from Desk-22             annexure for all districts      -
             (Napu-22)

    2        Controller of Rationing sends a copy of
             allotment to Director of Civil Supplies, Parel               -                   -
             (DCS) for 5 regions

    3        DCS sends a letter (with requisition forms)      Intimation letter along
             to FADS requesting payment to FCI along          with requisition forms
                                                                                              -
             with requisition form                            from DCS to FADS for
                                                              payment to FCI

    4        FADS pays 100% advance to FCI for
                                                                          -                   -
             procurement of food grain

    5        FPS makes advance deposit to FADS PLA            Demand Draft from FPS
             procurement of food grain based on               owners
                                                                                              -
             registered beneficiary after deduction of his
             commission

    6        In three FDO's i.e. Pune, Solapur and
             Nagpur and 2 district urban areas i.e. Nasik
                                                                          -                   -
             and Aurangabad food grains are directly
             transported from FCI to FPS

    7        For MRA / TRA, the regions submit letter         Letter from regions to
             for payment of transportation charges along      FADS for payment of
                                                                                              -
             with the transporter bill to FADS                transportation charges
                                                              and transporter bill

    8        FADS vets the bills against the details
             submitted in the letter from the regions,
             prepares a sanction letter and there after                   -                   -
             makes payment to the transporter after
             deducting TDS

    9        DCS submits a report of food grains lifted       Lifting report
             by the regions and the same is entered in                                        -
             the adjustment register maintained at FADS




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for FA&DS, FCS&CP Department, Government of Maharashtra


14.9. DSO office - Pro-forma (Trading, P&L and BS) Section - Desk 7/1:
      Mofussil pro-forma
    a) The operations of this desk pertain to accounting and record keeping for all the schemes under PDS, for
       all the districts of the state except MRA and TRA.
    b) R-Account statement scheme-wise is submitted by the districts to FADS. These statements enlist the
       details of stock movement (physical quantities) monthly.
    c) PLA 7 statement detailing the receipts and expenditure for 4408 (budget head) is submitted by the
       districts monthly.
    d) H2-Account statement providing the details of sale proceeds from food grains is monthly submitted by
       the districts to FADS.
    e) Transfer In and Out statement detailing the inter scheme movement of stocks is submitted by the
       districts annually to FADS.
    f) Average sheet enlisting the details of stock receipts, transfer in and out, direct costs relating to the
       stocks, FPS refund amount (if any), transit loss, stock sold to FPS, shortages, shrinkages, excesses etc.
       is prepared for every variety and scheme, except free schemes and submitted by the districts annually.
    g) Store Account based on the average sheet is prepared and submitted by the districts to FADS annually.
    h) Trading Account is prepared based on the average sheet and store account and submitted annually by
       the districts.
    i) Profit and Loss Account, statement of free scheme (if applicable), incidental calculation for loss
       statement and statement on amount of loss recoverable are submitted by the districts annually.
    j) Balance sheet is prepared based on the Trading Account, Profit and Loss Account and PLA 7 and
       submitted by the districts to FADS annually.

   Steps               Description (Desk - 7/1)                  Documents                  Remarks


      1       DSO's submits scheme-wise R-Account Scheme-wise        R-
              statement monthly for their respective Account statement
                                                                                                 -
              districts to FADS                      monthly from every
                                                     district

      2       FADS inputs the scheme-wise R- District-wise
              Account monthly totals in an excel sheet consolidated             R-
              maintained by FADS and prepares a Account                                          -
              consolidated district wise R-Account for
              the entire year

      3       DSO's submits scheme-wise H2- Scheme-wise H2-
              Account statement monthly for their Account statement
                                                                                                 -
              respective districts to FADS        monthly from every
                                                  district

      4       FADS inputs the scheme-wise H2- District-wise
              Account monthly totals in an excel sheet consolidated            H2-
              maintained by FADS and prepares a Account                                          -
              consolidated district wise H2-Account
              for the entire year

      5       DSO's submits PLA 7 statement PLA 7 statement
              monthly for their respective districts to monthly from every                       -
              FADS                                      district

      6       DSO's submits a consolidated PLA 7 Consolidated PLA 7
              statement annually for their respective yearly from every                          -
              districts to FADS                       district


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for FA&DS, FCS&CP Department, Government of Maharashtra



   Steps               Description (Desk - 7/1)              Documents                Remarks


      7       DSO's submits variety wise scheme-wise Transfer In and Out
              Transfer In and Out statement yearly for statement     yearly               -
              their respective districts to FADS       from every district

      8       DSO's submits variety wise scheme-wise Average        sheet
              Average sheet yearly for their respective yearly from every                 -
              districts to FADS                         district

      9       DSO's submits Store Account yearly for Store      Account
              their respective districts to FADS     yearly from every                    -
                                                     district

     10       DSO's submits Trading Account yearly Trading      Account
              for their respective districts to FADS yearly from every                    -
                                                     district

      11      DSO's submits Profit and Loss Account       Profit and Loss        2408 (budget head)
              yearly for their respective districts to    Account, Statement     and        compiled
              FADS. The Profit and Loss Account is        of Free Scheme (if     accounts submitted
              supported by a Statement of Free            applicable),           by the DSO's are
              Scheme (if applicable), Incidental          Incidental             reconciled with the
              calculation for loss statement and          calculation for loss   budget
              Statement    on    amount     of     loss   statement       and
              recoverable                                 Statement         on
                                                          amount of loss
                                                          recoverable yearly
                                                          from every district

     12       DSO's prepares and submits Balance Balance              sheet
              sheet yearly for their respective districts yearly from every               -
              to FADS                                     district




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14.10. Desk 7/2: MRATRA pro-forma
 a) The operations of this desk pertain to accounting and record keeping for all the schemes under PDS for
    MRA and TRA, MSP for the entire state and sugar (subsidy and capital).
 b) Cash account is prepared by desk 7/2 on the basis of the remittance register and voucher register provided
    by desk 3 (cash section). Desk 3 provides the compiled account and reconciliation statement monthly, the
    total of the compiled account is tallied with the cash account.
 c) Journal Entries (JE) are provided by the respective desks i.e. desk 2, 11, 12, 13 and 14 to desk 7/2 giving the
    details of purchases and reimbursement claims.

        Steps                             Description (Desk - 7/2)                            Documents


                   The voucher details maintained in the manual voucher                  Voucher       register
          1        register are enlisted in an excel sheet                               maintained by Desk 3
                                                                                         monthly

                   The particulars maintained in the manual remittance register          Remittance    register
                   are enlisted in an excel sheet                                        maintained by Desk 3
                                                                                         monthly
                   The details in excel are maintained in three parts
          2                i.        Receipts from sale of food grains, as per
                                     document SO2 provided by controller rationing
                                     to desk 3
                           ii.       Miscellaneous receipts
                           iii.      Other receipts

                   Cash account prepares in an excel sheet. Details enlisted as          Cash account prepared
          3        per voucher register are entered on the credit side and details
                   as per remittance register are entered on the debit side

                   Respective desk's Journal Entry (JE) is verified with the Cash        -
          4        Account (only receipts and payment JE)

                   Posting of entry from Cash account to the respective ledgers          Ledgers     from   Cash
          5        is done (giving second effect of the transactions in Cash             Account
                   account)

          6        The consolidated amounts of all receipts and payments head            Monthly Trial Balance
                   are put in the monthly Trial Balance i.e. nothing but an
                   Income and Expense Statement

                   Purchase quantity and value details are provided by the               Procurement
                   respective desk as follows                                            statements from each of
                                                                                         the desks (2,11,12,13,14)
                      i.          Desk 2 provides details of paddy and coarse grains
                                  purchased by Marketing Federation and TDC
                     ii.          Desk 11 and 12 provide details of purchases made for
                                  PDS
          7         iii.          Desk 14 provides details of purchases made for sugar
                    iv.           Desk 13 provides details of purchases made for toor
                                  dal and palm oil




                   Desk 2 (MSP) provides details of sales i.e. reimbursement             Sale           proceeds
          8        claims given to Desk 7 (2) to be claimed from FCI                     Statement


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         Steps                       Description (Desk - 7/2)                              Documents



                   Under the decentralized distribution of paddy and coarse
                   grains, DSO transfers money from its PLA to FADS PLA for
                   the paddy and food grains procured at PDS rate, prior to
                   transportation of paddy and food grains to DSO godown. The
                   balance difference is claimed by FADS from central
                   government

                   Controller of rationing provides details of sale of food grains,   Form SO3 and SO4
           9       sugar and toor dal for MRA / TRA to FADS in form SO3 and
                   SO4

                   MSP (Desk 2), PDS (Desk 11 and 12), Sugar (Desk 14), Toor
          10       Dal (Desk 13) intimate the amount of abnormal losses to                       -
                   Desk 7 (2) which is accordingly debited and credited

                   There after the monthly purchase account and sales account         Monthly purchase and
           11      are prepared                                                       sales account

                   Afterwards Average Sheet (calculation sheet) - variety wise is     Average           Sheet
                   prepared which includes opening balance, receipts, transfers,      (Calculation Sheet)
          12       issues, incidental charges, transit loss and closing balance to
                   derive the average cost

                   There after a Store account, loss statement scheme wise and        Store account, loss
          13       other pro-forma adjustments are done                               statement scheme wise

                   Balances from the Store account and Ledger accounts are            Trial Balance, Trading
                   transferred to the Trial Balance. There after the Trading          Account, Profit & Loss
          14       Account, Profit & Loss Account and Balance Sheet are               Account and Balance
                   prepared                                                           sheet



14.11. Key Challenges in FADS
Currently FADS is divided into 15 desks, each carrying out specific set of responsibilities pertaining to non-
exhaustive gamut of activities like purchase, payments, receipts, expenditure statements, reconciliation, audit
and inspection. All the spectrum of activities are being managed by 156 employees based out of the head office
in Mumbai with support from officials at districts and taluka level.
The department is facing various operational challenges such as procedural delays in completion of operation
activities, inconsistency of maintaining and monitoring of audit related information, inaccuracy and
incorrectness of income and expenditures statement. This essentially impacts effectiveness and efficiency of
completion of activities in a timely manner.
Following are the non-exhaustive list of challenges faced:
1)   Archaic Manual of Food Accounts and inconsistent reporting templates
2)   Absence of balance confirmation process for payables and receivables
3)   Delay in receiving grants and subsidiaries due to improper records
4)   Manual maintenance of books of accounts in MS Excel and inadequate referencing with source data
5)   Inadequate reconciliation and inventory verification controls
6)   Non availability of technically qualified staff and lack of trainings
7)   Inconsistency in maintenance of records and monitoring of information
8)   Standalone records, absence of interface with other IT systems
9)   Unexplained or negative opening balance in suspense, treasury and cash account



                                                                                                       Page 79 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra


15. Annexure 5: Pre-Bid Queries format
S.                     RFP Clause
        Page No.                            RFP Clause Extract   Query by the bidder
No.                    Reference

1.

2.

3.

4.

...




                                                                                  Page 80 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra


16. Annexure 6: DSO office location
 1   Ahmadnagar             16   G Region Kandivali       31   Pune FDO
 2   Akola                  17   Hingoli                  32   Raigad
 3   Amravati               18   Jalgaon                  33   Ratnagiri
 4   A Region Parel         19   Jalna                    34   Sangli
 5   Aurangabad             20   Kolhapur                 35   Satara
 6   Beed                   21   Latur                    36   Sindhudurg
 7   Bhandara               22   Nagpur DSO               37   Solapur DSO
 8   Buldana                23   Nagpur FDO               38   Solapur FDO
 9   Chandrapur             24   Nanded                   39   Thane
10   Dhule                  25   Nandurbar                40   Wardha
11   D Region Andheri       26   Nashik                   41   Washim
12   E Region Wadala        27   Osmanabad                42   Yavatmal
13   F Region Thane         28   Palghar
14   Gadchiroli             29   Parbhani
15   Gondia                 30   Pune DSO




                                                                        Signature Not Verified
                                                                        Digitally signed by KAUSTUBH S RANE
                                                                                                  IST 81 of 81
                                                                        Date: 2019.06.11 13:23:56Page
                                                                        Location: Maharashtra

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