This contract, i.e. Contract No K-5 ‘Services for carrying out audits of the project ‘Biebrzański SystemGospodarki Waste – Phase II’ is part of the project in question for which a feasibility study has been drawn up.
1. General considerations
The subject of the contract is to carry out 8 external audits on the implementation of public contracts specified in contracts, i.e.: K-2, K-3, K-4, K-6, K-7, K-8: part I and Part II, K-9, K-10.
Contract K-5 is one of the activities implemented under the ‘Biebrzański System Economy’ project.
Waste – Stage II", defined by the Ministry of Regional Development and the Ministry of the Environment for investments co-financed by the European Union through the Cohesion Fund under the Programme.
Operational Infrastructure and Environment for the following public procurements:
a. Contract K-2 for services covering the selection and provision of services by the Contract Engineer.
b. Contract K-3 for services covering the selection and provision of technical assistance services.
C. Contract K-4 for services involving the preparation and operation of information and promotional activities.
D. K-6 Contract for a service and construction work carried out in accordance with the FIDIC yellow procedure covering the design and construction works for the rehabilitation of landfills in the municipalities of: Augustów, Dąbrowa Białostocka and Mońki.
e. The K-7 contract for a service and construction work carried out in accordance with the FIDIC yellow procedure involving the project and construction works for the retrofitting of the Dąbrowa Białystok landfill and the Recycling Plant in Dolistów Stary.
F. Contract K-8 for construction works carried out in accordance with the ‘red FIDIC’ procedure covering construction works for the construction of the Waste Management Plant in Koszarówka. Grajewo (to the extent consistent with the building permit held).
g. The K-9 contract for a service and construction work carried out in accordance with the FIDIC yellow procedure covering the project and construction works for the construction of the Waste Management Plant in Koszarówka, Grajewo.
H. Contract K-10 for a service and construction work carried out in accordance with the ‘FIDIC yellow’ procedure covering the design and construction works for the construction of transhipment stations in Augustów, Dąbrowie Białostockiej and Świerzbieniach, Municipal Municipality.
For the proper performance of the contract, the Contractor shall be required to consult the programming documents relating to the Infrastructure and Environment Operational Programme and the relevant legal acts. Details of the action can be found at: http://www.pois.gov.pl/.
2. Scope of the Contractor’s tasks
The subject of the contract is to carry out 8 audits of external contracts carried out by.
The beneficiary is based on co-financing agreement No POIS.02.01.00-00-012/09-00 concluded on 11 December 2009 between the Provincial Fund for Environmental Protection and Water Management in Białystok, as implementing body, and biom Sp. z o.o., established in Dolistów Starym as the beneficiary.
Audits will be carried out after the Beneficiary has submitted the final report on the implementation of the project.
Their purpose is to obtain reasonable assurance as to whether contracts are performed correctly, in accordance with the signed grant agreement and the relevant Community and national legislation, and to issue an opinion thereon.
The audits will be carried out at the premises of the Beneficiary, in accordance with international auditing standards.
In addition, the contract shall include:
(1) preparing an audit report for each of the 8 contracts audited,
(2) preparing a summary report summarising the results of all audits carried out under the contract and transferring to the Contracting Authority the copyright in the reports prepared by the Contractor under the contract, in accordance with the conditions laid down in the model contract.
The list of contracts in which audits will be carried out is Annex 1 to the ToR.
3. The main control areas of the audits will be carried out by the Contractor under each of the audits:
1. Verification of the correctness of the actions implemented in accordance with the provisions of the grant agreement (including any amendments thereto and the grant application annexed to the grant agreement), and in particular:
a. Verification of the regularity of eligible expenditure incurred and how eligible expenditure is documented;
b. Verification of the correct documentation of the grant awarded;
C. Verification of the correctness of modifications made during the implementation of the project, including an analysis to verify that no changes have been made within the meaning of Article 30(1). 4 of Regulation (EC) No 1260/1999 of 21.6.1999 laying down general provisions on the Structural Funds;
D. checking that separate accounting records of funds under the project are kept, in a generic way, with an analytical breakdown, allowing the funds spent on individual project implementation tasks to be identified in accordance with the co-financing agreement.
2. An analysis of the correctness of the documentation of expenditure incurred and of the proportion of the funding of activities aimed at implementing the project, including:
a. Check in the accounting records the correctness of the documentation of the expenditure incurred in connection with the implementation of the project. Accounting records should reflect 100 % of the total expenditure on the project, including eligible and ineligible expenditure; (in particular where the beneficiary implements more than one project financed by funds financed from the budget of the European Union);
b. To analyse whether the proportion of the financing of the activities undertaken for the implementation of the project in accordance with the agreement, in particular the contribution of the declared own contribution to the project, has been respected.
4. Phases of audits
1. Prior to the audit, the Contractor shall:
a. fixing the date of the audit with the person representing the Beneficiary,
b. sending written notice of the planned audit to the Beneficiary no later than 7 working days before the planned date of the audit,
c. take note of the Beneficiary’s application for funding, the grant agreement signed on the basis of the application submitted and other documents relating to the implementation of the project (Annexes, correspondence, etc.);
D. preparing the necessary documents to carry out the audit, including a copy of the project grant agreement, together with a copy of the application, any addenda, correspondence,
e. other activities necessary for the proper performance of audits.
2. Audit procedure:
a. opening meeting – at the beginning of each audit, the auditor will present the scope of the audit to a representative of the Beneficiary,
b. Auditing – based on document analysis and interviews. Each test should be carried out by a team of at least two auditors,
C. Audit closing session – the purpose of the closing meeting will be to present all the observations and preliminary conclusions of the audit in order to ensure full understanding and to obtain clarifications or comments from the Beneficiary’s representative,
D. Preparation of the preliminary audit report – after each audit. The initial report should include:
I. the exact description and scope of the activities audited,
ii. the conclusions of the audit carried out,
iii. non-compliances found, relevant to the implementation of the project.
e. the preliminary audit report should be prepared and sent to the Beneficiary within 14 days of the date of completion of the audit. Within 14 days of the date of receipt of the report, the beneficiary shall submit comments on the preliminary report or clarification to the Contractor.
F. Preparation of the audit report – after receiving comments or clarifications from the Beneficiary on the preliminary report.
The Contractor shall draw up a final report.
5. Reporting
The Contractor must submit to the Contracting Authority the following reports:
1. Reports on the implementation of individual audits. Each audit report should include:
a. The names of the audit staff,
b. the time limit for carrying out the audit,
C. the scope of the activities covered by the audit,
D. the audit result for the individual topics covered by the audit referred to in point. 4.3. ‘Main control areas of audits’, including information on non-compliances found,
e. explanations or observations made by the Beneficiary during the audit or in relation to the initial report,
F. Auditors’ opinions on explanations or observations made by the Beneficiary,
g. Recommendations for the Beneficiary,
H. Recommendations to the Contracting Authority.
The audit reports will be submitted to the Contracting Authority within 45 days of the start of the audit.
The reports will be prepared in Polish and presented to the Contracting Authority in written form (original and one copy) and in electronic form (MS WORD programme format at least 7.0).
2. Summary report, summarising the results of all audits carried out as part of the contract.
The summary report should include:
a. The names of the audit staff,
b. time limits for carrying out individual audits,
C. a description of the audit methodology,
D. the scope and conduct of the audits (description of all actions undertaken by the Contractor),
e. Summary of the results of the audits carried out,
F. Conclusions and opinions on the regularity of the implementation of projects, in particular as regards eligible expenditure incurred, together with recommendations.
The summary report should be submitted to the Contracting Authority by 31 May 2013. The report should be prepared in Polish and presented to the Contracting Authority in writing (original and one copy) and in electronic form on a CD medium (in MS WORD format at min. 7.0).
3. The contracting authority will accept the report or make reservations or observations within 14 days of the submission of each report.
4. In the event of a statement of objections or observations, the Contractor shall adapt the report in accordance with the observations made within no more than 14 days.
The services covered by this contract will be performed in accordance with the model contract set out in Annex 7 to the ToR.
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