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Meghalaya Basin Management Agency, Shillong, Meghalaya
November, 07th 2019
                               NEWS PAPER ADVERTISEMENT


 Meghalaya State Housing Financing & Cooperative Society Ltd. Campus, Upper Nongrim Hills,
                                     Shillong- 793003

                                       Expression of Interest

Meghalaya Basin Management Agency (MBMA) invites Expression of Interest for the following

Engagement of an Internal Auditor for Meghalaya Community Led Landscape Management
Project under MBMA

Last date for Submission of the EoI: on or before 25th November, 2019 by 5:00 PM.

Detailed EoI and draft Terms of Reference is available at www.cllmp.com and www.mbda.gov.in

The EoI responses must be submitted in a sealed envelope to The Project Director ­ Office of Meghalaya
Basin Development Authority, Meghalaya Basin Management Agency, C/o Meghalaya State Housing
Financing & Cooperative Society Ltd., Upper Nongrim Hills, Shillong- 793003.Phone: 0364-
2522043/2522921. For details please visit http://www.cllmp.com and http://www.mbda.gov.in

 Project # 157836

Assignment Title: Engagement of an Internal Auditor for Meghalaya Community Led
Landscape Management Project under MBMA

Reference No: CS - 12

   1. The Government of Meghalaya, with financing and technical support from the World
      Bank, is implementing a project titled "Community Led Landscapes Management
      Project". The objective of CLLMP is:
           Preparation and implementation of village based Community NRM Plans with
               landscape approach in 400 villages
           Strengthening capacity building of communities, traditional institutions and other
               stakeholders for landscape management
           Knowledge management and communication services for landscape management.
           The Meghalaya Community Led Landscape Management Project (MCLLMP)
               will work with the communities broadly in the area of forest and water and will
               help in identifying activities for degraded forest, soil and water conservation,
               restoration of springs and water bodies, nature based tourism, agro-forestry and
               homestead forestry. The project will enhance skill and technical capacity of
               communities along with strengthening support to social system.

   2. Objective of this assignment is:
         a. express an independent professional opinion with regard to efficiency,
             effectiveness and economy of the program operation;
          b. evaluate the adequacy and effectiveness of the financial management and internal
             control system;
          c. ensure compliance of the laid down Project Implementation guidelines and
          d. provide timely information and recommendation to the Management on
             improvement of systems.

   3. Period of Consultancy: The time period for the said consultancy shall be two years from
      the date of award of contract. The duration may be extended if required with mutual
      agreement of the parties. The draft Terms of Reference for the assignment is available at

  4. The Meghalaya Basin Management Agency invites eligible consulting firms
     ("Consultants") to indicate their interest in providing the Services. Interested Consultants
     should provide information demonstrating that they have the required qualifications and
     relevant experience to perform the Services. The short-listing criteria are:

     SL.                                                               SUPPORTING
     NO                                                                DOCUMENTS
     1      The firm should be registered with the ICAI since       Incorporation /
            last (8) years as on April 01, 2019.                    registration certificate
                                                                    of ICAI
     2      The firm should be empaneled with the office of         C&AG letter for
            C&AG. Firms empaneled with C&AG for major               empanelment for FY
            audits will have an added advantage.                    2017-18 and onwards
     3      The firm should have at least two partners and two      ICAI firm card
            full time qualified Chartered Accountant/ Cost
     4      The firm should have average turnover of Rs 30          Audited Financial
            lakhs during the last three financial years (FY 2018-   Statements for the
            19, FY2017-18, and FY2016-17) from audit fees           said years. GST and
                                                                    Registration copies.
     5      The firm should have completed at least three           Self-certification
            similar assignments of conducting Internal Audit in
            Government Departments / PSUs during the last (5)
NOTE: A mandatory submission of Self declaration by Consultant that "The
firm or its members are not presently debarred by ICAI for any professional
misconduct" is required to be submitted along with the above requirements.
  5. The consultant will be selected in accordance with the Quality & Cost Based Selection
     (QCBS) method set out in the World Bank's "Procurement Regul ations for IPF
     Borrowers; Procurement of Goods, Works, Non-Consulting & Consulting Services, July
     2016", available at www.worldbank.org. Attention of the interested agencies is drawn to
     paragraph 3.14 of the said Regulations relating to the Conflict of Interest.

  6. Consulting firm may associate with other firms in the form of a joint venture or a sub-
     consultancy to enhance their qualifications. The "Association" may take the form of a joint
     venture (with joint and several liability) or of a sub-consultancy, and this should be stated
     clearly in the submission.

  7. Further information can be obtained at the address below during office hours [10.00 AM ­
     5.00 PM]

  8. Expressions of Interest must be delivered in a written form to the address below through
     registered post/speed post/ courier/ by hand by 25th November, 2019


The Additional Project Director
Community Led Landscapes Management Project (CLLLMP)
Meghalaya Basin Management Agency
C/o Meghalaya State Housing Financing Co operative Society Ltd.
Nongrim Hills, Shillong-793003
Meghalaya, India
Tel. no. +91 364-2522921/2522992
Email ID: mbdaprocurement@gmail.com

                Terms of Reference (TOR) for engagement of Internal Auditor
          for Meghalaya Community Led Landscape Management Project (MCLLMP)

A. Brief Note on the Project

   1. The Government of Meghalaya is in receipt of a loan from the International Bank for
      Reconstruction and Development (IBRD) for a project titled `Meghalaya Community-led
      Landscape Management Project' (MCLLMP). The project cost is $60 million inclusive of the
      loan of $48 million from World Bank and Government of Meghalaya Share of $12 million. The
      Meghalaya Basin Management Agency of the Government of Meghalaya has been notified as the
      Implementing Agency and the project period is from 2018 ­ 2023.
   2. The project objective is to strengthen the community to develop sustainable Natural Resource
      Management (NRM) system in selected landscapes that will lead to restoration of degraded
      landscape of the state and build climate resilience.
   3. Project Components:
      Component 1:      Strengthening knowledge and capacity of communities for NRM.
      Component 2:      Community-led landscape Planning and Implementation.
      Component 3:      Project Management and Governance at the State, District level and Village
   4. Project coverage: The project shall be implemented in 400 very critical and critical (degraded)
      landscape villages spreading across seven districts, namely, East Khasi Hills, South West Khasi
      Hills, East Jaintia Hills, Ri Bhoi District, West Garo Hills, East Garo Hills and South Garo Hills.
   5. Project Implementation: The Meghalaya Basin Management Agency has put in place the State
      Project Management Unit at the State level and the District Project Management Units at the
      districts level for implementation of the project in collaboration with other partners, namely, (a)
      the Village Natural Resources Management Committee (VNRMC) at the Village level in critical
      landscape villages identified and selected for Community Natural Resources
      Management(CNRM) intervention and also (b) the Department of Soil and Water Conservation,
      Water Resource Department, Forest Department, etc., which shall provide technical inputs to
      communities in preparation of CNRM plans and implementation of the CNRM plans.
   6. Project Implementation Guidelines: The project is to be implemented in accordance with the
      Legal Agreement for the Project. Other reference documents are IBRD (World Bank),
      Procurement regulations, Project Implementation Manual and Community Operations Manual.
B. Internal audit:
   1. The Project Implementation guidelines require the need for an Internal Audit to provide the
      Project Management with periodic reports on the efficacy and efficiency of the financial,
      Procurement and Contract management system and internal and financial controls, the degree of
      risk and efficiency of risk management control and governance processes.

2. Objectives of internal audit: It is an independent, objective oriented function to add value and
   improve organization's operations. It should help the project to accomplish its objectives by
   bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk
   management, control and governance processes.
   The Internal auditor shall-
       a. express an independent professional opinion with regard to efficiency, effectiveness and
          economy of the project operation;
       b. evaluate the adequacy and effectiveness of the financial, procurement and contract
          management and internal control system;
       c. ensure compliance of the laid down Project Implementation guidelines and procedures;
       d. provide timely information and recommendation to the Management on improvement of
3. Coverage and Standards for the Internal Audit: The Internal Audit shall cover,
       a. the SPMU at the State level,
       b. the 7 DPMUs in the aforementioned seven districts in the State, and also
       c. the 400 Nos of VNRMCs where CNRM intervention are taken up (for each audit period,
          20% of the VNRMC will be selected on a sample basis in consultation with SPMU). The
          VNRMC will be selected in such a manner that all VNRMCs are covered for the internal
          audit during the lifetime of the project.
   The audit should be carried out in accordance with the Standards on Internal Audit prescribed by
   the Institute of Chartered Accountants of India and will include such tests and controls, as the
   auditors consider necessary for performance of the audit. The specific areas of audit should
   include the following:

       a. Adequacy and quality of the accounting and financial management records maintained at
          SPMU and DPMU. The auditor will verify whether adequate supporting documents such
          as bills, and vouchers and contract records are maintained in respect of project
       b. Assess the adequacy of internal and financial controls exercised by SPMU and DPMU in
          processing of transactions;
       c. Assess the level of compliance as laid down in the project implementation guidelines;
       d. Review the efficiency and timeliness of receipt of funds into the project bank account and
          payment for project activities. The auditor will report delays (if any) on receipt of funds
          from GoM and payments made by SPMU and DPMU to suppliers, vendors and
       e. Review the correctness of the financial transactions recorded in the Project Accounting
          System with underlying accounting records;
       f.   Verify whether expenditures accounted under the project are eligible for financing;

       g. Verify whether Interim Financial Report (IFR) submitted to the World Bank is prepared
          from the financial statements generated from the accounting system and underlying
          accounting records; verify whether these expenses are classified correctly as per
          disbursement category of Legal Agreement;
       h.    Verify whether clear linkages exist between the accounting records, IFR (submitted to
             World Bank) and Project Financial Statements;
       i.    Assess whether an adequate system is in place to ensure that goods, works and services
             are being procured in accordance with the procurement arrangements, delegations and
             procedures prescribed for the project including any capacity building efforts and
             guidance provided to the District and below in terms procurement procedures/rules
             which they need to adhere to, oversight mechanism to ensure compliance to
             rules/procedures for procurement, maintenance of procurement records as per agreed
             arrangements, process/procedure for addressing and monitoring procurement related
             complaints, contract administration, monitoring performance, and management
             including disclosure and timeliness of payments, red flags, etc. The audit of
             procurement management should be a separate section of the report and shall report by
             exception any such cases found where these are not followed. Verify whether fixed
             assets procured under the Project are appropriately recorded in the books of accounts
             and utilized for the Project purpose only. The auditor will carry out physical verification
             of sample of assets;
       j.    With respect to Funds advanced to VNRMC, the auditor will carry out a detailed review
             of (a) disbursement records maintained by SPMU and DPMU and report delays (if any)
             in release of funds to VNRMC, (b) maintenance of accounting records and supporting
             documents at VNRMC, procurement function carried by VNRMC, validate the
             expenditures reported in the Utilization Certificates. This task will involve field visits to
             20% VNRMC in each audit cycle. The auditor may also be required to provide hands on
             training to VNRMC staff during the visit on good accounting practices.
4. Data, services and facilities to be provided by SPMU: The Internal audit would be given
   access to:
            All the project documents such as Project Appraisal Document, copy of Legal
            Agreements and papers relevant with the audit, including Project Implementation
            Manual, Community Operation Manual, Government Resolutions, minutes of executive
            committee meetings, policies and procedures issued by SPMU, etc.;

            Access to all documents, correspondences and any other information relating to the
            programme and deemed necessary by the auditor;

            A one day briefing meeting will be organized by SPMU for giving details of the
            programme and the implementation arrangements. It should be attended by all the
            members of the audit team.

5. Periodicity of internal audit & Audit Reports

           The internal audit shall be conducted semi-annually at the SPMU, DPMU VNRMCs
           level. The Internal auditor shall be required to prepare an audit plan and audit schedule in
           consultation with SPMU in advance and will commence the audit work after receipt of
           confirmation from SPMU. The auditor will be required to prepare a separate audit
           checklist (each for SPMU, DPMU and VNRMC) in consultation with SPMU to be used
           for internal audit and reporting. The Internal auditor should maintain satisfactorily
           document evidence to support evidence to support their conclusions.

           The auditor will provide separate audit report each for SPMU, DPMU and VNRMC. The
           comments from SPMU, DPMU and VNRMC must be incorporated in the final report, as
           Management Comments. The final audit report shall include the following:

             a. Executive Summary highlighting key audit observations;
             b. Detailed comments and observations on the financial management records, system
                and controls that were examined during the course of internal audit;
             c. Compliance with the provision of legal agreements;
             d. Deficiencies and areas of weakness in FM system and control environment with
                recommendation for improvement;
             e. A separate section on Procurement and Contract Management processes;
             f.   Matters that may have significant impact on the implementation of the project;
             g. Compliance to the previous audit observations;
             h. Any other matter that the internal auditor considers pertinent.
6. Team Composition & Qualification: The audit personnel should have familiarity with
   Government accounting/ financial procedures and local language. The audit team shall also
   include procurement experts in order to facilitate the procurement/contract review function. The
   key personnel in the internal audit team, their qualifications are indicated below:
                            Description of                                         No. of persons
Sl.          Key
                            Services to be                   Experience             and indicative
No       Professional
                              provided                                             staff weeks for
                                                                                   the assignment
 1       Audit Partner   Overall coordination              Qualified Chartered    1 No (Minimum 2
         / (Principal)     & planning, team             Accountant (One) with at    weeks in each
            / Team       leadership, reporting         least 8 years of experience       FY)
          Leader (CV     & liaison. S/He shall          as a partner with expertise
           would be       guide the audit team        in audit planning, execution
         evaluated at       to ensure timely            and reporting. Preference
          RFP stage)      completion of audit,        will be given to person with
                         discuss audit findings        knowledge and experience
                           with Govt officials            in dealing with Govt /
                             and issue audit            Social sector projects and
                                 report.                 Donor funded schemes.
 2       Audit Team         Review of FM                  Qualified CA / Cost 4 Nos. Minimum 1
         (CV of CA /            records and                 Accountant (Two) with week in SPMU, 3

             Cost            transactions of          experience in internal     weeks for seven
         Accountant          SPMU, DPMU              audit of at least 4 years    DPMUs and 6
           would be            & VNRMC.                        and                weeks to cover
         evaluated at                                 Semi-qualified CA/        VNRMC in each
          RFP stage)           Assist                Cost Accountant (Two)             FY
                              Procurement               with experience in             and
                             expert in review        internal audit of at least Minimum 2 weeks
                             of procurement                   3 years            to prepare audit
                                aspects in                                           reports.

                          Prepare draft
                            audit report
    3    Procurement      Review of                   Graduate with at least 5 1 No (Minimum 4
         Expert (CV        Procurement                  years experience in    weeks in each FY)
           would be           records/                Government or public
         evaluated at     transactions of            sector procurement, well
          RFP stage)        SPMU and                 versed with CAG/ CVC
                            DPMU and                guidelines and with World
                             VNRMC                      Bank Procurement
                             section of audit

   (The audit programme should be prepared in consultation with the management and the
  audit team should be led by a qualified Chartered / Cost Accountant (supported by one
  semi-qualified Chartered / Cost Accountant) as per the approved tour programme. The
  team would prepare the audit report that will be finalized by the Principal/Audit Partner
  / Team Leader.)

7. Deliverables and Payment of Audit Fees.
                                                                  report to     Payment of
                                   Coverage          Audit to
                                                                  be shared      audit fees
    Financial                                          be
                    Period                                          with
      Year                                          completed
     Audit Fees for FY2019-20 is 40% of contract value
                                                                                (i) 7.5% of
                                                                               contract value
                                                                               on submission
                April 01, 2019                                                 of audit report
                                   SPMU and         January 31,   February
     2019-20    to September                                                    (ii) 7.5% of
                                    DPMU               2019       28, 2020
                  30, 2019                                                     contract value
                                                                               on acceptance
                                                                               of audit report

                                                                                  (i) 12.5% of
                                                                                 contract value
                                                                                 on submission
                                                                                 of audit report
      2019-20       October 01,      SPMU and        May 31,        June 30,
                                                                                  (ii) 12.5% of
                   2019 to March     DPMU and         2020            2020
                                                                                 contract value
                     31, 2020          20% of
                                                                                 on acceptance
                                                                                 of audit report
       Audit Fees for FY2020-21 is 60% of contract value (as audit volume will increase
                                                                           (i) 12.5% of
                                                                          contract value
                                                                          on submission
                 April 01, 2020     SPMU,      November      December     of audit report
      2020-21 to September        DPMU and      30, 2020      31, 2020     (ii) 12.5% of
                30, 2020            20% of
                                   VNRMC                                  contract value
                                                                          on acceptance
                                                                          of audit report
                                                                                   (i) 15% of
                                                                                 contract value
                                                                                 on submission
                  October 01,
                                                     May 31,        June 30,     of audit report
      2020-21     2020 to March       SPMU,
                                                      2021            2021
                  31, 2021           DPMU and                                     (ii) 20% of
                                       20%                                       contract value
                                      VNRMC                                      on acceptance
                                                                                 of audit report

8. Consultant's obligation: The Internal Auditor would be required to mobilize the audit teams and
   pay for necessary transport and accommodation (to and fro Shillong and field visits to DPMUs
   and VNRMCs) to conduct the internal audit as prescribed in the ToR. The SPMU will assist the
   auditor in arranging transport and accommodation, if required by the auditor. The fees quoted for
   this assignment will include all (i.e. audit consultancy, travel and accommodation).

9. Duration of the Contract for Internal audit: The Meghalaya Basin Management Agency shall
   enter into contract with Service Providers for internal audit of the project implementation initially
   for a period of two years to conduct internal audit for the period from April 2019 to March 2021.
   The contract may be extended further subject to performance and requirement of the project.

10. Composition of Review Committee to Monitor Consultants Work: The consultant will be
    reporting to the Project/Additional Project Director, however routine transactions/operations or
    facilitation will be provided by Manager, Finance.

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