Procurement of auditing services

Lindås Kommune

The contracting authority would like tenders for auditing services for the municipality, including financial audits with year-end audit, performance audits and company control. The auditing obligation is mainly anchored in municipal law with the accompanying regulations, cf. the Municipalities Act, regulations on audits in municipalities and counties etc.’
In addition the control committee in the municipality's role in audits is regulated in separate regulations, cf. ‘the regulations on control committees in municipalities and counties’.
The audits shall fulfil the requirements in the law, regulations or other relevant government rules/instructions. Furthermore, the auditing shall be carried out in accordance with good municipal auditing criticism and established known standards.

Frist

Fristen for mottak av tilbud var 2015-03-20. Anskaffelsen ble publisert 2015-01-28.

Hvem? Hva? Hvor?
Anskaffelseshistorikk
Dato Dokument
2015-01-28 Kunngjøring av konkurranse
Kunngjøring av konkurranse (2015-01-28)
Gjenstand
Anskaffelsens omfang
Tittel: Auditing services
Antall eller omfang:
The auditing shall revise the municipality's annual accounts. The list is not exhaustive, but the service provider shall:— Assess whether the annual accounts are presented in accordance with the laws and regulations.— Assess whether the annual accounts provide a correct picture of the economic activities and what the position is at the turn of the year in accordance with good municipal accounting practice. (GKRS). Whilst doing this the auditor shall quality assure that the accounts include all the economic resources that have been used during the year, that all known expenses and income are included, whether they are paid or not when the accounts were completed.— Check that the figures in the accounts correspond with the regulated budget as it appears after decisions/amendments, and that significant deviations are accounted for in the report.— Assess whether the information in the annual report on the annual accounts corresponds with the annual accounts, and that the administration's proposals for using the accounting profit is in accordance with the laws and regulations.— Check that the municipality has fulfilled its obligations as regards proper and clear registration and documentation of accounting information in accordance with the laws and regulations.— Check that asset management is carried out in a safe way with proper controls.— Help to prevent and uncover errors and breaches.— Check and assess post calculations that document that the full-cost accounts are prepared and correctly handled, for important/legally required full-cost areas.The service provider shall review and confirm the accounting figures in connection with the municipal refund demands and reports to public authorities.The service provider shall submit audit statements.The list of the audit statements is not exhaustive, but the following shall be submitted:— Refunds for expenses for labour market measures.— Refund demands for special language teaching for foreign pupils in primary and secondary schools.— Conversion of data — KOSTRA.— VAT compensation.— Mentally disabled persons.— Users requiring a lot of resources.— Project accounts investments.— Investments in schools and health institutions.— Lottery accounts.— ‘The cultural school rucksack’.— Settlements for teacher training in primary and secondary schools.— Grants for training within criminal welfare.— Finance administration rules.— Refunds for governmental reception centre services.— Refunds for child protection services.— Government refund for municipal child protection expenses for single underage asylum seekers and refugees.— Other refund demands.— User controlled personal assistant.— Social housing work.— Audit of inter-municipal accounts that are included in Lindås municipality's annual accounts.— Audit of client resources (70 client accounts).— Audit of patient resources (patient accounts for 3 nursing homes).— Audit of endowments (2 endowments).— Grants that require auditor approved accounts (for example, minor extraordinary grants).2 000 0004 000 000
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Metadata for kunngjøring
Originalspråk: engelsk 🗣️
Dokumenttype: Kunngjøring av konkurranse
Kontraktens art: Tjenester
Forskrift: Det europeiske økonomiske samarbeidsområdet (EØS), med deltakelse av GPA-land
Felles innkjøpsordliste (CPV)
Kode: Revisjonsvirksomhet 📦

Prosedyre
Prosedyretype: Åpen anbudskonkurranse
Tilbudstype: Innlevering for alle delkontrakter
Tildelingskriterier
Det mest økonomisk fordelaktige tilbudet

Oppdragsgiver
Identitet
Land: Norge 🇳🇴
Type tildelende myndighet: Regional eller lokal myndighet
Navn på tildelende myndighet: Lindås kommune
Postadresse: Rådhuset
Postnummer: 5914
Poststed: Isdalstø
Kontakt
Internettadresse: https://www.lindas.kommune.no 🌏
E-post: postmottak@lindas.kommune.no 📧
Telefon: +47 56375000 📞
Faks: +47 56375001 📠

Referanse
Datoer
Sendt dato: 2015-01-28 📅
Innleveringsfrist: 2015-03-20 📅
Publiseringsdato: 2015-01-31 📅
Identifikatorer
Kunngjøringsnummer: 2015/S 022-037029
OJ-S-utgave: 22

Gjenstand
Anskaffelsens omfang
Estimert verdi eksklusive mva: 2 000 000 💰
4 000 000 💰
Kort beskrivelse:
The contracting authority would like tenders for auditing services for the municipality, including financial audits with year-end audit, performance audits and company control. The auditing obligation is mainly anchored in municipal law with the accompanying regulations, cf. the Municipalities Act, regulations on audits in municipalities and counties etc.’
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In addition the control committee in the municipality's role in audits is regulated in separate regulations, cf. ‘the regulations on control committees in municipalities and counties’.
The audits shall fulfil the requirements in the law, regulations or other relevant government rules/instructions. Furthermore, the auditing shall be carried out in accordance with good municipal auditing criticism and established known standards.
Antall eller omfang:
The auditing shall revise the municipality's annual accounts. The list is not exhaustive, but the service provider shall:
— Assess whether the annual accounts are presented in accordance with the laws and regulations.
— Assess whether the annual accounts provide a correct picture of the economic activities and what the position is at the turn of the year in accordance with good municipal accounting practice. (GKRS). Whilst doing this the auditor shall quality assure that the accounts include all the economic resources that have been used during the year, that all known expenses and income are included, whether they are paid or not when the accounts were completed.
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— Check that the figures in the accounts correspond with the regulated budget as it appears after decisions/amendments, and that significant deviations are accounted for in the report.
— Assess whether the information in the annual report on the annual accounts corresponds with the annual accounts, and that the administration's proposals for using the accounting profit is in accordance with the laws and regulations.
— Check that the municipality has fulfilled its obligations as regards proper and clear registration and documentation of accounting information in accordance with the laws and regulations.
— Check that asset management is carried out in a safe way with proper controls.
— Help to prevent and uncover errors and breaches.
— Check and assess post calculations that document that the full-cost accounts are prepared and correctly handled, for important/legally required full-cost areas.
The service provider shall review and confirm the accounting figures in connection with the municipal refund demands and reports to public authorities.
The service provider shall submit audit statements.
The list of the audit statements is not exhaustive, but the following shall be submitted:
— Refunds for expenses for labour market measures.
— Refund demands for special language teaching for foreign pupils in primary and secondary schools.
— Conversion of data — KOSTRA.
— VAT compensation.
— Mentally disabled persons.
— Users requiring a lot of resources.
— Project accounts investments.
— Investments in schools and health institutions.
— Lottery accounts.
— ‘The cultural school rucksack’.
— Settlements for teacher training in primary and secondary schools.
— Grants for training within criminal welfare.
— Finance administration rules.
— Refunds for governmental reception centre services.
— Refunds for child protection services.
— Government refund for municipal child protection expenses for single underage asylum seekers and refugees.
— Other refund demands.
— User controlled personal assistant.
— Social housing work.
— Audit of inter-municipal accounts that are included in Lindås municipality's annual accounts.
— Audit of client resources (70 client accounts).
— Audit of patient resources (patient accounts for 3 nursing homes).
— Audit of endowments (2 endowments).
— Grants that require auditor approved accounts (for example, minor extraordinary grants).
Antall mulige forlengelser: 1
Tidsramme for senere kontrakter: 12 måneder
Referansenummer: LK REV 200115
Utførelsessted
Hovedsted eller utførelsessted: Isdalstø, Norway.

Juridisk, økonomisk, finansiell og teknisk informasjon
Vilkår for deltakelse
Egnethet til å utøve yrkesvirksomheten:
Tenderers shall fulfil the requirements for auditors in the law and regulations.
Tenderers must be available for the contracting authority per telephone, electronic communication and personal appearances.
Tenderers shall enclose a VAT certificate (form RF-1244) issued by the tax office in the county where the service provider has his main office, a tax certificate (form RF-1244) issued by the tax collector where the service provider has his main office and a HSE self-declaration. The certificates must not be older than 6 months calculated from the tender deadline.
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Kontraktutførelse
Hovedfinansieringsvilkår og betalingsordninger og/eller henvisning til relevante bestemmelser som regulerer dem:
The service provider will be remunerated in arrears. Payment terms are 30 days from the date the contracting authority has received an invoice. There shall be no invoice fees, administration fees or other forms of fees. The service provider shall be able to submit electronic invoices in EHF-format if the contracting authority wants this.
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Utførelsen av tjenesten er forbeholdt et bestemt yrke:
Tenderers shall fulfil the requirements for auditors in Norwegian law and regulations.
Personalets navn og faglige kvalifikasjoner ✅

Prosedyre
Varighet av rammeavtalen i år: 4
Tilbudets gyldighetsperiode: 2015-06-30 📅
Dato for åpning av tilbud: 2015-03-23 📅
Åpningssted (organisasjon): Lindås municipality
Åpningssted (by): Isdalstø
Åpningssted: The town hall reception desk
Sted: The town hall reception desk
Tildelingskriterier
Kriterium: 1. Price (fixed price and hourly rate) (50)
2. Expertise (50)
Språk
Andre språk: Norwegian.
Vilkår for åpning av tilbud
Adresse: Kvernhusmyrane 41

Oppdragsgiver
Identitet
Nasjonalt registreringsnummer: 935084733
Kontakt
Kontaktpunkt: Janne Sund
Adresse til kjøperprofilen: https://kgv.doffin.no/ctm/Supplier/CompanyInformation/Index/2347 🌏
URL for dokumenter: https://kgv.doffin.no/ctm/Supplier/Documents/Folder/126351 🌏

Referanse
Datoer
Startdato: 2015-07-01 📅
Sluttdato: 2018-06-30 📅
Identifikatorer
Referansenummer tildelt av oppdragsgiver: LK REV 200115
Kilde: OJS 2015/S 022-037029 (2015-01-28)
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