DanChurchAid
REQUEST FOR PROPOSAL FOR DCA VARIOUS AUDITS FOR THE KENYA COUNTRY PROGRAM & PROJECTS IMPLEMENTED BY PARTNERS 2023
(FRAMEWORK SERVICES-AUDIT)
Date of issue:
11th August 2023
RFP no.:
DCA/17/08/2023
Contract title:
DCA Various Audits for the DCA Kenya Country Office DCA Kenya Country Program & DCA funded Projects Implemented by Partners 2023
Closing date:
25th August 2023 AT 5.00PM
Contracting Authority:
DanChurchAid Kenya (DCA)
Contact person: Procurement Department
Tel: 0758726199
Technical proposal should be sent via email: [email protected]; on or before 25th August 2023 at 05:00pm
DANCHURCHAID KENYA INVITES you to submit a proposal for DCA VARIOUS AUDITS FOR THE KENYA COUNTRY PROGRAM & projects implemented by partners 2023.
Sir/Madam,
The Service is required for the DCA Various Audits for the Kenya Country Program & Projects Implemented by DanChurchAid and Partners year 2023.
The successful firm/candidate will be issued with a 1-year framework agreement which may be renewed for maximum period of three years subject to delivery of quality and satisfactory services.
Only expressions of interests from internationally recognized audit firms will be accepted.
Please find enclosed the following documents, which constitute the Request for Proposal:
A – Instructions
B – Draft Contract including annexes
Annex 1: Draft Terms of Reference. Detailed Terms of Reference will be shared to candidates/firms who will be successful/shortlisted upon review of the technical proposals.
Annex 2: Organisation and Methodology Form (to be completed by the Candidate)
Annex 3: General Terms and Conditions for Service Contracts – Ver3 2020
Annex 4: Code of Conduct for Contractors
If this document is a PDF format, upon request, a complete copy of the above documents can be forwarded in a WORD format for electronic completion. It is forbidden to make alterations to the text.
We should be grateful if you would inform us by email of your intention to submit or not to submit a proposal through [email protected]
- Instructions
In submitting a proposal, the Candidate accepts in full and without restriction the special and general conditions including annexes governing this Contract as the sole basis of this procedure, whatever his own conditions of services may be, which the Candidate hereby waives. The Candidates are expected to examine carefully and comply with all instructions, forms, contract provisions and specifications contained in this Request for Proposal.
- Scope of services
The Services required by the Contracting Authority are described in the Draft Terms of Reference in Annex 1. The Candidate shall offer the totality of the Services described in the Terms of Reference. Candidates offering only part of the required Services will be rejected.
- Cost of proposal
The Candidate/firm shall bear all costs associated with the preparation and submission of his proposal and the Contracting Authority is not responsible or liable for these costs, regardless of the conduct or outcome of the process.
- Eligibility and qualification requirements
Candidates/firms are not eligible to participate in this procedure if they are in one of the situations listed in article 33 of the General Terms and Conditions for Service Contracts – Ver3 2020.
Candidates/firms shall in the Proposal Submission Form attest that they meet the above eligibility criteria. If required by the Contracting Authority, the Candidate whose proposal is accepted shall further provide evidence satisfactory to the Contracting Authority of its eligibility.
As a rule, the arrival of a proposal in due time is always the candidate’s responsibility. Late proposals refer to any proposal arriving after the Closing date for submitting proposals, and any proposals arriving late due to a delay, for instance, in the delivery of mail or due to a technical problem related to electronic data transmission.
Candidates/firms are also requested to certify that they comply with the Code of Conduct for Contractors.
- Exclusion from award of contracts
Contracts may not be awarded to Candidates/firms who, during this procedure:
- are subject to conflict of interest.
- are guilty of misrepresentation in supplying the information required by the Contracting Authority as a condition of participation in the Contract procedure or fail to supply this information.
- Documents comprising the Request for Proposal
The Candidate/firm shall complete and submit the following documents with his technical proposal:
- Organisation and Methodology using the structure in Annex 2
- CV. highlighting the Candidate’s/firm’s experience in the specific field of the Services and his/her specific experience in the country/region where the Services are to be performed;
- Evidence of undertaking similar audit (INGOs audit services)
The proposal and all correspondence and documents related to the Request for Proposal exchanged by the Candidate/firm and the Contracting Authority must be written in the language of the procedure, which is English.
- Financial proposal
The Financial Proposal shall be presented as an amount in KES.
NOTE: This will only be required at stage 2 of the evaluation process. DCA will reach out to those successful in stage 1 (Technical Evaluation) and share a detailed TOR which will enable them to compute their financial proposal.
The remuneration of the Candidate/firm under the Contract shall be determined as follows:
Fee/time-based price: In consideration for his/her services, the Contractor shall receive a remuneration to be determined based on proposed fee rate. This remuneration shall be determined based on time actually spent by the Contractor in the performance of the services fees for the audit a period of days constitute a ceiling amount, above which the Contractor’s extra work shall be deemed covered by his/her remuneration.
The fee rate is deemed to remunerate all the activities of the Contractor in the performance of the services and to cover all expenses and costs incurred by the Contractor who is not included in the agreed reimbursable costs. The fee rate covers the Contractor’s overhead, profit, sick leave, overtime and holiday pay, taxes and social charges.
VAT and/or any sales tax applicable to the purchase of services shall be indicated separately in the proposal.
- Candidate’s proposed personnel
In the Organisation and Methodology Form, Annex 2, the Candidate/firm shall include a detailed description of the role and duties of each of the key experts or other non-key experts, which the Candidate/firm proposes to use for the performance of the Services. The key experts are those whose involvement is considered instrumental in the achievement of the contract objectives. The CV of each key expert shall be provided highlighting his/her experience in the specific field of the Services and his/her specific experience in the country/region where the Services are to be performed. The Candidate/firm whose proposal is accepted shall provide, if so requested by the Contracting Authority, copies of education certificates and employers’ certificates or references proving the key experts’ education, professional experience and language proficiency.
In the technical proposal, the Candidate/firm shall provide detailed information about key experts’ actual availability for the performance of the Contract.
If, before the signing of the Contract, a key expert proposed in the proposal is no longer available the Candidate shall inform the Contracting Authority immediately and the proposal will in such case be considered invalid.
- Validity
Proposals shall remain valid for 90 days after the closing date.
- Submission of proposals and closing date
Proposals must be received via the email address mentioned on the front-page not later than the closing date and time specified on the front page.
- Evaluation of Proposals
The evaluation method will be the quality and cost-based selection. A two-stage procedure shall be used in evaluating the Proposals; technical evaluation stage and a financial evaluation.
Proposals will be ranked according to their combined technical (St) and financial (Sf) scores using the weights of 75% for the Technical Proposal; and 25% for the offered price. Each proposal’s overall score shall therefore be: St X 75% + Sf X 25%. Technical Evaluation will be the first round of the competitive stage. Audit firms successful on the first stage, will receive a detailed TOR which will enable them to share their financial proposal.
Technical evaluation
For the evaluation of the technical proposals, the Contracting Authority shall take the following criteria into consideration, with the indicated weights.
Technical evaluation
Maximum Points
Candidate/Firm
Expertise of the Candidate submitting proposal
1. Internationally recognized audit firm- Yes/No
2. Proposed timeline- Timeframe to be indicated
3. The auditor shall be a member of ICPAK or an equivalent national body with international auditing standards (15 pts)
4. Candidate’s documented experience with conducting INGO/Donor audits (15pts)
5. Candidate’s documented experience with conducting audits of e-voucher programmes or similar types of cash-transfer humanitarian projects (15pts)
6. Candidate’s experience in the region/country e.g. knowledge of local language, culture, administrative system, government etc.(15pts)
7. Candidate’s understanding of DCA Audit Instructions, guidelines and templates and commitment to follow them (25pts)
8. Statutory documents of the firm/candidate: Certificate of registration/incorporation, KRA PIN Certificate and brief company profile where applicable. (15 pts)
Total Technical Score- 100
Interviews
The Contracting Authority reserves the right to request for financial proposals and call to interview the Candidates having submitted proposals determined to be substantially responsive.
Financial evaluation (Stage 2)
Each proposal shall be given a financial score. The lowest Financial Proposal (Fm) will be given a financial score (Sf) of 100 points. The formula for determining the financial scores shall be the following:
Sf = 100 x Fm/F, in which
Sf is the financial score
Fm is the lowest price and
F is the price of the proposal under evaluation
Negotiations
The Contracting Authority reserves the right to contact the Candidates/firms having submitted proposals determined to be substantially and technically responsive, to propose a negotiation of the terms of such proposals. Negotiations will not entail any substantial deviation to the terms and conditions of the Request for Proposal, but shall have the purpose of obtaining from the Candidates better conditions in terms of technical quality, implementation periods, payment conditions, etc.
Negotiations may however have the purpose of reducing the scope of the services or revising other terms of the Contract in order to reduce the proposed remuneration when the proposed remunerations exceed the available budget.
- Award Criteria
The Contracting Authority will award the Contract to the Candidate/firm whose proposal has been determined to be substantially responsive to the documents of the Request for Proposal and which has obtained the highest overall score.
- Signature and entry into force of the Contract
Prior to the expiration of the period of the validity of the proposal, the Contracting Authority will inform the successful Candidate in writing that its proposal has been accepted and inform the unsuccessful Candidates in writing about the result of the evaluation process.
Within 5 days of receipt of the Contract, not yet signed by the Contracting Authority, the successful Candidate must sign and date the Contract and return it to the Contracting Authority. On signing the Contract, the successful Candidate will become the Contractor and the Contract will enter into force once signed by the Contracting Authority.
If the successful Candidate fails to sign and return the Contract within the days stipulated, the Contracting Authority may consider the acceptance of the proposal to be cancelled without prejudice to the Contracting Authority’s right to claim compensation or pursue any other remedy in respect of such failure, and the successful Candidate will have no claim whatsoever on the Contracting Authority.
- Cancellation for convenience
The Contracting Authority may for its own convenience and without charge or liability cancel the procedure at any stage.
B. Draft Contract (Service)
CONTRACT TITLE: DCA VARIOUS AUDITS FOR THE KENYA COUNTRY PROGRAM & PROJECTS IMPLEMENTED BY DCA & PARTNERS 2023
Reference no.:
Instructions to candidates: At this stage of the Request for Proposals this document is for your information and intended to make you aware of the contractual provisions. The information missing in this document will be filled in when a Contractor has been selected, and the “draft” Contract will then become the “final” Contract” between the Contracting Authority and the successful Contractor.
DCA Kenya
DanChurchAid Kenya
12th Floor, West Park Towers,
Mpesi Lane – off Muthithi Road,
Westlands
P.O Box 1878-00606
Nairobi Kenya.
www.noedhjaelp.dk / www.danchurchaid.org
of the one part,
and
(“The Contractor”)
of the other part,
have agreed as stipulated in the attached document:
The Contract is done in English in two originals, being for the Contracting Authority and one original being for the Contractor.
For the Contractor
For the Contracting Authority
Name:
Name:
Title:
Title:
Signature:
Signature:
Date:
Date:
This Contract shall be signed and stamped by the Contractor and returned to the latest within working days from date of receipt.
Special conditions
- Scope of services
The subject of the Contract; DCA Various Audits for the Kenya Country Program & Projects Implemented by DCA and Partners 2023 The “Services” are described in the Terms of Reference and further specified in the Organisation and Methodology.
- Commencement and Completion Date
The Contract shall commence after signature of this Contract by both parties and shall be completed latest on Date
- Period of implementation
The period of implementation of the services is one month from the commencement date.
- Expiry Date
The Contract expires . However, the Contract shall remain in force and effect until the end of the warranty liability period as defined in article 15 in the General Terms and Conditions for Service Contracts – Ver3 2020.
- Terms and Termination
The Contract is valid for a period of months and commences on the commencement date and expires at midnight on the expiry date, unless earlier termination in accordance with the General Terms and Conditions of this contract.
The Contracting Authority shall be entitled to renegotiate the contract for a further period of months on similar terms and conditions, by giving the Contractor written notice of its intention to renegotiate the contract not less than days prior to the expiry date, provided however that in the event of a breach of the Agreement by one of the Parties, the other party may for valid cause terminate the Contract as per General Terms and Conditions article 26 and 27.
- Delivery of Services
The Contractor agrees to deliver Services to the Contracting Authority pursuant to the Contract, which shall conform with the Terms of References, Annex 1, Organisation and Methodology, Annex 2 and the price specified in this Contract.
In the event of the Contracting Authority placing a contract, which the Contractor considers it cannot substantially meet because of unavailability of staff or inability to meet the Terms of References, before proceeding to make a partial delivery of the services, the Contractor shall seek further written instructions from the Contracting Authority.
The Contractor shall cover all costs related to the remedy of an unacceptable Service.
The Contractor shall be responsible for providing all the necessary personnel, equipment, materials and supplies and for making all necessary arrangement for the performance of its obligations under this Contract.
- Remuneration
In consideration for his/her services, the Contractor shall receive a global remuneration of . This global remuneration covers the Contractor’s fee rate, including overhead, profit, all his/her obligations, leave, sick leave, overtime and holiday pay, taxes, social charges, etc. and all expenses (such as transport, accommodation, food, office expenses, etc) to be incurred for the performance of the Contract. The global remuneration covers all obligations of the Contractor under the Contract (without depending on actual time spent on the assignment) and all matters and things necessary for the proper execution and completion of the services and the remedying of any deficiencies therein.
- Reporting
The Contractor shall submit reports as specified in the Terms of Reference, Annex 1. The Contractor shall keep the Contracting Authority updated on contract progress on a regular basis.
- Payment
Payments shall be made in by bank transfer to the following account:
Account Number:
Name of Bank:
Address of Bank:
Account name:
Swift Code:
Payment will be made in completion of the audit consultancy services.
The payment of will be paid within 15 days after approval of the final report and issue of the Completion Certificate by the Contracting Authority in accordance with article 25 of the General Terms and Conditions for Service Contracts – Ver3 2020 and receipt of the Contractors final invoice (one original and 2 copies).
- Tax and social contribution
The Contracting Authority will comply with the national law in connection with taxes or levies payable for this Contract in its country of establishment.
.
- Order of precedence of contract documents
The Contract is made up of the following documents, in order of precedence:
- This Contract
- Terms of Reference (Annex 1)-
- Organisation and Methodology (Annex 2)
- CV. of Contractor and/or key expert(s)
- Proposal Submission Form (Annex 3)
- General Terms and Conditions for Service Contracts – Ver3 2020 (Annex 4)
- Code of Conduct for Contractors (Annex 5)
The various documents making up the Contract shall be deemed to be mutually explanatory; in cases of ambiguity or divergence, they should be read in the order in which they appear above.
- Language
The language of this Contract and of all written communications between the Contractor and the Contracting Authority shall be English.
- Entry into force and duration
The Contract shall enter into force and effect after signature by both parties of this Contract. The Contract shall remain into force and effect until the end of the liability period as defined in the General Terms and Conditions for Service Contracts – Ver3 2020.
- Notices
Any written communication relating to this contract between the Contracting Authority and the Contractor must state the Contract title and Contract number, and must be sent by post, fax, email or by hand to the addresses identified in this Contra
Annex 1:
Terms of reference
DCA VARIOUS AUDITS FOR THE KENYA COUNTRY PROGRAM & PROJECTS IMPLEMENTED BY PARTNERS 2023
N.B THIS IS A DRAFT TERMS OF REFERENCE. DETAILED TERMS OF REFERENCE WILL BE SHARED TO CANDIDATES/FIRMs successful in stage one of the TECHNICAL EVALUATION
Background
The auditor will be granted full access to the records of DanChurchAid and Partners relevant to the audit. All information reviewed is to be treated with in confidence.
The audit shall be performed by an independent certified/chartered auditor. The auditor shall be a member of ICPAK or an equivalent national body with international auditing standards.
Objective of the Audit
The purpose of the audit is to provide a report expressing an opinion in accordance with DCA Audit Instructions, in correspondence to the type of project/audit as follows:
Kenya Country Programme
Must follow the DCA Programme Audit Instructions.
Projects implemented by partners within Kenya Country Programme:
Must follow the DCA Project Audit Instructions
Humanitarian Projects:
Must follow the DCA Project Audit Instructions.
Kenya Country Office Accounts:
Must follow the DCA Country Office Audit Instructions.
Selected projects for Performance Audit
Must follow the DCA Performance Audit
Auditor should certify whether the financial report has been prepared in accordance with the terms of accounting and reporting in the Contract with Donors and Cooperation Agreements signed between DCA and partners.
DCA revises Audit Instructions every year. Normally, changes are not significant from one year to the other, reason why attached to these Terms of Reference, 2022 version is enclosed for illustration purposes. Each’s year instructions will apply respectively.
Methodology
The audit shall be conducted in accordance with the International Standards on Auditing, ISA, as well as the audit instructions listed above and provided as annexes.
Auditor’s Reporting
Paradigm for the auditor’s report has been provided in annexes. Financial Statements and Audit Reports should strictly follow DCA templates provided in the respective Audit Instructions.
The auditor’s report shall clearly state that the audit has been conducted in accordance with International Standards on Auditing and DCA Audit Instructions. The auditor’s report shall express an opinion with reasonable assurance whether the financial project report is correct and gives a true and fair view of the activities of the project and whether the implementation has complied with the rules and conditions governing the use of funds as expressed or referred to in the Contracts with donors and Cooperation Agreements between DCA and partners.
The accounts audited shall be included in the auditor’s report.
The auditor’s report shall be written in English.
The auditor shall provide DanChurchAid with a draft auditor’s opinion prior to signing of the final auditor’s report.
Annexes:
Enclosed the following documents, which constitute part of this Terms of Reference.
Annex 1: Programme Audit Package 2022
Interim Audit Jan-Sep 2023, to be completed by December 1st 2023.
October to December 2023 Audit to be concluded by 15th February 2024
Annex 2: Project Audit Package 2022
Annex 3: Performance Audit Package 2022
Annex 4: Country Office Accounts Package 2022
The below documents are to provide guidance, Danida Audit Package for 2023 will be out in December.
All these annexes including formats for presentation of Financial Statements and reports are to be followed by the auditor.
Key dates:
Please refer to specific Audit Instructions
Annex 2: Organisation and methodology
To be filled in by the candidate/firm, in compliance with the following instructions:
Rationale
- Any comments on the Terms of Reference of importance for the successful execution of activities, in particular its objectives and expected results, thus demonstrating the degree of understanding of the Contract. Detailed list of inputs, activities and outputs. Any comments contradicting the Terms of Reference or falling outside their scope will not form part of the final Contract.
- An opinion on the key issues related to the achievement of the Contract objectives and expected results
- (Option: An explanation of the risks and assumptions affecting the execution of the contract.)
Strategy
- An outline of the approach proposed for contract implementation.
- A list of the proposed activities considered to be necessary to achieve the contract objectives.
- The related inputs and outputs.
- In the case of a proposal being submitted by a consortium a description of the input from each of the consortium members and the distribution and interaction of tasks and responsibilities between them.)
- If a team of experts: A description of the support facilities (back-stopping) that the team of experts will have from the Candidate during the execution of the Contract.)
Timetable of activities
- The timing, sequence and duration of the proposed activities considering mobilisation time.
- The identification and timing of major milestones in execution of the Contract, including an indication of how the achievement of these would be reflected in any reports particularly those stipulated in the Terms of Reference.
Key experts)
- The Candidate/firm shall include a detailed description of the role and duties of each of the key experts or other non-key experts, which the Candidate proposes to use for the performance of the services. The key experts are those whose involvement is considered instrumental in the achievement of the Contract objectives. The CV of each key expert shall be included highlighting his/her experience in the specific field of the services and his/her specific experience in the country/region where the services are to be performed. In addition, the Candidate shall include information on current participation of key experts in other contracts and or commitments to participate in future contracts, including detailed description of their tasks and period of engagement.
Candidate or Company information (TO BE COMPLETED BY THE APPLICANT)
Company (legal name)-
Street name and no.-
City-
Postal code-
Country-
Phone no.-
Email-
Website-
Director (name)-
Year of establishment-
Number of full time employees
Licensing authority
Licence number (VAT no./TAX id)
Countries with registered office:
Registration Certificate
Does your company have CSR related policies in place – e.g. Health, Safety, HR, Energy or Climate policy or is a member of Global Compact? Please state which policies.
Is your company e.g. ISO 26000/50001/14000 certified or SA8000 certified? Please state which.
Does your company have a Code of Conduct?
CANDIDATE/FIRM REFERENCES
Name and country of customer
Type of contract
Value
Contact name
Phone/fax and email
Include details of the experience and past performance on contracts of a similar nature within the past five years and information on other contracts in hand and/or future commitments including details of the actual and effective participation in each of such contracts, description of the Candidate’s assignments and periods of engagement. Additional documents can be attached to the above form.
The proposal is valid for a period of days after the closing date in accordance with the
After having read your Request for Proposal no. for dated , and after having examined the Request for Proposal, I/we hereby offer to execute and complete the services in conformity with all conditions in the Request for Proposal.
Further, I/we hereby:
- Accept, without restrictions, all the provisions in the Request for Proposal including the General Terms and Conditions for Service Contracts – Ver3 2020 and the draft Service Contract including all annexes.
- Provided that a contract is issued by the Contracting Authority I/we hereby commit to perform all services described in the Terms of Reference, Annex 1 and within the time frame described in our Organisation and Methodology Form, Annex 2).
- Certify and attest compliance with eligibility criteria of article 33 of the General Terms and Conditions for Service – Ver3 2020
- Certify and attest compliance with the Code of Conduct for Contractors in Annex 5.
The above declarations will become an integrated part of the Contract and misrepresentation will be regarded as grounds for termination.
Signature and stamp:
Signed by:
The Candidate
Name of the company
Address
Telephone no.
Name of contact person
ANNEX 3: General Terms and Conditions for Service contracts – Ver3 2020
DEFINITIONS
In these general terms and conditions:
- “contract” is the agreement entered into by the Contracting Authority and the Contractor for the performance of the services described in the terms of reference, to which these general terms and conditions are made applicable; the contract is constituted of the documents listed in the Service Contract.
- The Contracting Authority’s “partners” are the organisations to which the Contracting Authority is associated or linked;
- “personnel” is any person assigned by the Contractor to the performance of the services or any part hereof, whether through employment, sub-contracting or any other agreement; and “key experts” are those members of the personnel whose involvement is considered instrumental in the achievement of the contract objectives;
- “beneficiary country” is the country where the services are to be performed, or where the project to which the services relate