Empanelment of CA Firm for Concurrent Audit of Delhi State Health Mission 

The State Health Society (Delhi) invites Proposals from firms of Chartered Accountants registered with ICAI / empaneled with C&AG and which meet all the minimum conditions as per the eligibility criteria given in Request for Proposal (RFP), for carrying out Monthly Concurrent Audit of all programs (including NDCPs & NCD) for State Health Society and eleven Integrated District Health Societies under NHM.

Detailed Request for Proposal (RFP) comprising Background, Terms of Reference (TOR) and Guidelines for submitting the proposal can be downloaded from the website www.health.delhigovt.nic.in, and https://dshm.delhi.gov.in/ from 23/03/2022 onwards

Important Dates for the selection process:

i) Date for pre-bid conference : 01/04/2022 at 11:30 AM at O/o SPMU

ii)Last date for submission of Proposal to SHS/DHSs : 12:00 PM 12/04/2022

iii) Date of opening Technical bid at SHS/DHSs : 02:30 PM 12/04/2022

Note:-The Chartered Accounts firms who have already been applied against bid published on 21.02.2022 regarding Tender for Concurrent Audit 2022-23 no need to apply further as the same will be considered in this current tender

Terms of Reference (ToR)

National Rural Health Mission (NRHM) of the Ministry of Health & Family Welfare (MoHFW) was launched on 12th April, 2005 by the Government of India (GOI) to improve medical facilities in the country. From 2013-14 onwards the NRHM programme has been subsumed under the umbrella programme of National Health Mission. NHM is overarching NUHM and also includes Communicable and Non-Communicable Diseases (NCD) as well. The NHM seeks to provide accessible, affordable and quality health care to the population, especially the vulnerable sections. It also seeks to reduce the Maternal Mortality Ratio (MMR) in the country from 167 to 100 per 1,00,000 live births, Infant Mortality Rate (IMR) from 40 to 30 per 1000 live births and the Total Fertility Rate (TFR) from 3.0 to 2.1.

CONCURRENT AUDIT

Concurrent audit is a systematic examination of financial transactions on a regular basis to ensure accuracy, authenticity, compliance with procedures and guidelines. The emphasis under concurrent audit is not on test checking but on substantial checking of transactions. It is an ongoing appraisal of the financial health of an entity to determine whether the financial management arrangements (including Concurrent control mechanisms) are effectively working and identify areas of improvement to enhance efficiency. Independent Chartered Accountant firms are needed to be appointed at State & District Level to undertake periodical audits and report on vital parameters which would depict the true picture of financial and accounting health of the program

Objective

The key objectives of the concurrent Audit include:

• To ensure voucher/ evidence based payments to improve transparency
•  To ensure accuracy and timeliness in maintenance of books of accounts
•  To ensure timeliness and accuracy of periodical financial statements
•  To ensure compliance with laid down systems, procedures and policies
•  To regularly track, follow up and settle advances on a priority basis
• To assess & improve overall Concurrent control systems

Scope of Audit

The responsibilities of the concurrent auditors should include reporting on the adequacy of Concurrent controls, the accuracy and propriety of transactions, the extent to which assets are accounted for and safeguarded, and the level of compliance with financial norms and procedures of the operational guidelines. The concurrent audit should be carried out both at State as well as District level.

The scope of work of “State Concurrent Auditor” is as follows:

1.  Audit of the SHS accounts and expenditure incurred by SHS
2.  Verification of Quarterly FMRs with Books of Accounts
3.  Audit of Advances at the SHS level
4.  Audit of the Provisional Utilization Certificates sent to GoI
5.  Monitoring timely submission of the District concurrent audit reports
6.  Detailed analysis and compilation of the District concurrent audit reports
7.  Detailed analysis and compilation of the District concurrent audit reports
8.  Vetting of the State Action Taken Reports and providing observations thereon
9.  Follow-up & monitoring over the ATRs prepared by districts on the observations made in the audit
10.  Preparation of Quarterly Executive summary to be sent to GoI in the prescribed format
11.  Any other evaluation work, as desired by the State Audit Committee

The scope of work of “District Concurrent Auditor” is as follows:

•  Audit of the SHS accounts and expenditure incurred by SHS
•  Verification of Quarterly FMRs with Books of Accounts
• Audit of Advances at the SHS level
•  Audit of the Provisional Utilization Certificates sent to GoI
• Monitoring timely submission of the District concurrent audit reports
• Detailed analysis and compilation of the District concurrent audit reports
• Vetting of the State Action Taken Reports and providing observations thereon
• Follow-up & monitoring over the ATRs prepared by districts on the observations made in the audit
•  Preparation of Quarterly Executive summary to be sent to GoI in the prescribed format
•  Any other evaluation work, as desired by the State Audit Committee

Eligibility Criteria for State Health Society/Integrated District Health Society (IDHS’s): The firm must be

(a) empaneled with C & AG / registered with ICAI and their Head offices/ Branch Offices should be preferably be located in Delhi;
(b)have at least 1 fellow member of the ICAI;
(c) have an average turnover of Rs.20 lacs p.a in the last three years;
(d)Firm must have an experience of more than ten years.
(e) An EMD of Rs.10,000/- only by Bank Guarantee  or FDR payable to State Health Society/ respective integrated district health society, district name, Delhi

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