REQUEST FOR PROPOSAL
For
Selection of Chartered Accountant firm for Accounts
Management Related Services (AMRS) at Office of
FA&DS, FCS&CP Department,
Government of Maharashtra
Tender Notification No.: FADS-18/01/2018/Budget/374131
Dated: 11/06/2019
Issued by:
Food, Civil Supplies and Consumer Protection Department
Government of Maharashtra
2nd Floor, Annex Building, Mantralaya, Madam Cama Road,
Nariman Point, Mumbai, Maharashtra - 400032
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
Contents
Contents.................................................................................................................................... 0
Invitation to Proposal ............................................................................................................... 3
Disclaimer ................................................................................................................................ 4
Proprietary & Confidential Notice ............................................................................................ 5
1. Introduction ........................................................................................................................ 6
1.1. Project brief ............................................................................................................................................. 6
1.2. Fact sheet ................................................................................................................................................. 6
1.3. List of Abbreviations ............................................................................................................................... 8
1.4. Definitions ............................................................................................................................................. 10
2. Instruction to Bidders ........................................................................................................12
2.1. General ....................................................................................................................................................12
2.2. Eligible Bidders ......................................................................................................................................12
2.3. Bidder to inform .....................................................................................................................................12
2.4. Compliant Proposals / Completeness of Response ..............................................................................12
2.5. Proposal Preparation Costs ....................................................................................................................12
2.6. Clarifications to Pre-Bid Queries ...........................................................................................................13
2.7. RFP Document fee ..................................................................................................................................13
2.8. Earnest Money Deposit (EMD) .............................................................................................................13
2.9. Contents of Bid .......................................................................................................................................14
2.10. Language .................................................................................................................................................14
2.11. Authentication of Bids ............................................................................................................................14
2.12. Amendment of Request for Proposal ....................................................................................................14
2.13. Bid Price .................................................................................................................................................. 15
2.14. Right to Terminate the Process ............................................................................................................. 15
2.15. Non-Conforming proposals ................................................................................................................... 15
2.16. Acceptance / Rejection of Bids .............................................................................................................. 15
2.17. Confidentiality ........................................................................................................................................16
2.18. Disqualification ......................................................................................................................................16
3. Selection Process for Bidder .............................................................................................. 17
3.1. General Terms and Conditions .............................................................................................................. 17
3.2. Termination of Contract ........................................................................................................................ 17
3.3. Consequences of Termination .............................................................................................................. 18
3.4. Financial Matters................................................................................................................................... 18
3.5. Liquidated Damages .............................................................................................................................. 20
3.6. Confidentiality and Security ................................................................................................................. 20
3.7. Limitation on access to locations.......................................................................................................... 20
3.8. Indemnity................................................................................................................................................21
3.9. Force Majeure .........................................................................................................................................21
3.10. Dispute Resolution .................................................................................................................................21
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RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
3.11. Opening of bids ...................................................................................................................................... 22
3.12. Preliminary Examination of Bids ......................................................................................................... 22
3.13. Clarification on Bids .............................................................................................................................. 23
3.14. Evaluation Process ................................................................................................................................ 23
3.15. Pre-Qualification Criteria...................................................................................................................... 25
3.16. Technical Evaluation Criteria ............................................................................................................... 26
3.17. Commercial Evaluation Criteria ........................................................................................................... 27
3.18. Miscellaneous ........................................................................................................................................ 27
4. Award of Contract ............................................................................................................. 29
4.1. Notification of Award ............................................................................................................................ 29
4.2. Signing of Contract ................................................................................................................................ 29
4.3. Failure to agree with the Terms & Conditions of the RFP .................................................................. 29
5. Overview and Objective of Project ..................................................................................... 30
5.1. Overview of FCS&CP ............................................................................................................................. 30
5.2. Project Overview .................................................................................................................................... 30
5.3. Objective of the project ......................................................................................................................... 30
5.4. Standards (as per Manual of Food Accounts) .......................................................................................31
6. Current Account Framework ............................................................................................ 33
7. Maintenance of Registers and Reports .............................................................................. 34
7.1. At the Godown ....................................................................................................................................... 34
7.2. By Purchase officer ................................................................................................................................ 35
7.3. At the Government Grain shops ........................................................................................................... 35
7.4. At the Taluka office ................................................................................................................................ 35
7.5. At the District Office .............................................................................................................................. 36
7.6. Reports submit to FADS office by District office ................................................................................. 38
8. Scope & Coverage of AMRS ............................................................................................... 40
8.1. Representation by Management ........................................................................................................... 44
8.2. Project Rollout Methodology ................................................................................................................ 44
9. Project Milestone and Payment Schedule ......................................................................... 45
10. Service Level Agreements (SLA) ....................................................................................... 46
11. Annexure 1: Pre-qualification Bid Formats ....................................................................... 48
11.1. Bid covering letter format ..................................................................................................................... 48
11.2. Pre-Qualification Compliance .............................................................................................................. 49
11.3. Bidder's General Information format ................................................................................................... 51
11.4. No deviations format ............................................................................................................................. 52
11.5. Average annual turnover of last 3 financial years (2015-16, 2016-17, 2017-18) ................................ 53
11.6. Declaration of Net worth of last 2 financial years (FY 16-17, FY 17-18) ............................................. 54
11.7. Self-Declaration No Blacklisting ....................................................................................................... 55
11.8. Undertaking for the number of qualified employees in the firm ........................................................ 56
11.9. Details of Experience of Responding Firm .......................................................................................... 57
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RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
11.10. Power of Attorney .................................................................................................................................. 58
12. Annexure 2: Technical Bid formats ................................................................................... 59
12.1. Covering Letter format .......................................................................................................................... 59
12.2. Average annual turnover of last 3 financial years (2015-16, 2016-17, 2017-18) ................................ 60
12.3. Details of Experience of Responding Firm ...........................................................................................61
12.4. Curriculum Vitae (CV) format of proposed key staff ........................................................................... 62
13. Annexure 3: Commercial Bid Format ................................................................................ 64
14. Annexure 4: Department Operations ................................................................................ 66
14.1. FADS Office ........................................................................................................................................... 66
14.2. Minimum Support Price Scheme (MSP) .............................................................................................. 67
14.3. Minimum Support Price Process Flow ................................................................................................. 68
14.4. Reimbursement Process Flow ............................................................................................................... 71
14.5. Audit Statement ..................................................................................................................................... 72
14.6. Public Distribution System (PDS) ........................................................................................................ 72
14.7. Public Distribution System Process Flow ............................................................................................ 73
14.8. Desk 11 and 12: MRA / TRA .................................................................................................................. 75
14.9. DSO office - Pro-forma (Trading, P&L and BS) Section - Desk 7/1: Mofussil pro-forma ................. 76
14.10. Desk 7/2: MRATRA pro-forma ............................................................................................................ 78
14.11. Key Challenges in FADS ........................................................................................................................ 79
15. Annexure 5: Pre-Bid Queries format ................................................................................. 80
16. Annexure 6: DSO office locations..........................................................................................801
Page 2 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
Invitation to Proposal
Date: 11-06-2019
The Office of Financial Advisor and Deputy Secretary, Food, Civil Supplies and Consumer Protection
Department, Government of Maharashtra, seeks to invite Proposal from CAG empaneled Chartered Accountant
firms for conducting Accounts Management Related Services (AMRS) of all 42 district offices' financial
statements of Food, Civil Supplies and Consumer Protection Department in Maharashtra State for the current
year (FY 2018-19). Verification of all documents which are part of the submission towards CAG needs to be
conducted for FY 2018-19.
Interested bidders are advised to study this RFP document carefully before submitting their proposals in
response to the RFP Document. Submission of a proposal in response to this RFP shall be deemed to have been
done after careful study and examination of this document with full understanding of its terms, conditions and
implications.
Interested bidders to download the RFP document from the website URL mentioned in the fact sheet.
Any subsequent corrigenda / clarifications will be made available on the website URL mentioned in the fact
sheet.
Proposals must be received not later than time, date and venue mentioned in the Fact Sheet. Proposals that are
received after the deadline WILL NOT be considered in this procurement process.
A firm will be selected under Quality and Cost Based Selection System and procedures are described in this
RFP. To obtain first-hand information on the assignment, Bidders are encouraged to attend the pre-bid
meeting. (Attending the pre-bid meeting is optional)
Yours Sincerely
Financial Advisor and Deputy Secretary,
Food, Civil Supplies and Consumer Protection Department,
Government of Maharashtra,
8th Floor, New Mantralaya Building, G T Hospital Premises,
Lokmanya Tilak Road, Mumbai 400001
Page 3 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
Disclaimer
The information contained in this Request for Proposal document (t he "RFP") or subsequently provided to
Bidder(s), whether verbally or in documentary or any other form by or on behalf of the Authority or any of its
employees or advisors, is provided to Bidder(s) on the terms and conditions set out in this RFP and such other
terms and conditions subject to which such information is provided.
This RFP is not an agreement and is neither an offer nor invitation by the Authority to the prospective Bidders
or any other person. The purpose of this RFP is to provide interested parties with information that may be
useful to them in making their financial bids pursuant to this RFP. This RFP includes statements, which reflect
various assumptions and assessments arrived at by the Authority in relation to the project. Such assumptions,
assessments and statements do not purport to contain all the information that each Bidder may require. This
RFP may not be appropriate for all persons, and it is not possible for the Authority, its employees or advisors to
consider the investment objectives, financial situation and particular needs of each party who reads or uses this
RFP. The assumptions, assessments, statements and information contained in the bidding documents, may not
be complete, accurate, adequate or correct. Each Bidder should, therefore, conduct its own investigations and
analysis and should check the accuracy, adequacy, correctness, reliability and completeness of the assumptions,
assessments, statements and information contained in this RFP and obtain independent advice from
appropriate sources.
Information provided in this RFP to the Bidder(s) is on a wide range of matters, some of which may depend
upon interpretation of law. The information given is not intended to be an exhaustive account of statutory
requirements and should not be regarded as a complete or authoritative statement of law.
The Authority accepts no responsibility for the accuracy or otherwise for any interpretation or opinion on law
expressed herein.
The Authority, its employees and advisors make no representation or warranty and shall have no liability to any
person, including any Applicant or Bidder under any law, statute, rules or regulations or tort, principles of
restitution or unjust enrichment or otherwise for any loss, damages, cost or expense which may arise from or be
incurred or suffered on account of anything contained in this RFP or otherwise, including the accuracy,
adequacy, correctness, completeness or reliability of the RFP and any assessment, assumption, statement or
information contained therein or deemed to form part of this RFP or arising in any way for participation in this
Bid Stage.
The Authority also accepts no liability of any nature whether resulting from negligence or otherwise howsoever
caused arising from reliance of any Bidder upon the statements contained in this RFP. The Authority may in its
absolute discretion, but without being under any obligation to do so, update, amend or supplement the
information, assessment or assumptions contained in this RFP.
The issue of this RFP does not imply that the Authority is bound to select a Bidder or to appoint the Selected
Bidder, as the case may be, for the project and the Authority reserves the right to reject all or any of the Bidders
or Bids without assigning any reason whatsoever.
The Bidder shall bear all its costs associated with or relating to the preparation and submission of its bid
including but not limited to preparation, copying, postage, delivery fees, expenses associated with any
demonstrations or presentations which may be required by the Authority or any other costs incurred in
connection with or relating to its bid. All such costs and expenses will remain with the Bidder and the Authority
shall not be liable in any manner whatsoever for the same or for any other costs or other expenses incurred by a
Bidder in preparation or submission of the bid, regardless of the conduct or outcome of the bidding process.
Page 4 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
Proprietary & Confidential Notice
No part of this document can be reproduced in any form or by any means, disclosed or distributed to any
person without the prior consent of Financial Advisor & Deputy Secretary (FA&DS) except to the extent
required for submitting bid and no more.
The information contained in this document is only disclosed for the purposes of enabling you to submit a
proposal to FA&DS in accordance with the requirements of this document. This document should not,
therefore, be used for any other purpose under any circumstances.
This document contains proprietary information furnished for evaluation purposes only; except with the
written permission of FA&DS, such information may not be published, disclosed, or used for any other purpose.
You acknowledge and agree that this document and all portions thereof, including, but not limited to, any
copyright, trade secret and other intellectual property rights relating thereto, are and at all times shall remain
the sole property of FA&DS and that title and full ownership rights in the information contained herein and all
portions thereof are reserved to and at all times shall remain with FA&DS. You agree to take utmost care in
protecting the proprietary and confidential nature of the information contained herein.
Page 5 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
1. Introduction
1.1. Project brief
Office of FA&DS, FCS&CP Department, Government of Maharashtra intends to hire experienced and eligible
Chartered Accountant firm for conducting AMRS of all 42 district offices' financial statements of Food, Civil
Supplies and Consumer Protection Department in Maharashtra State for the current year (FY 2018-19) and
verification of all documents which are part of the submission towards CAG needs to be conducted for FY 2018-
19.
The objective of the AMRS is to ensure that the Proforma (i.e. Financial Statements) are prepared correctly and
necessary rectification is done in Accounts to ensure correct closing balances (based on available documents,
records and information) and to suggest improvement in Accounting Systems, Process, Forms, Formats, and
Annexures etc.
1.2. Fact sheet
Item Description
Method of Selection The method of selection is Quality and Cost Based Selection (QCBS).
The weightage given to the Technical and Commercial Bids are:
Technical = 60% and
Commercial = 40%
Last date & time of availability of Download from e-tendering website: https://mahatenders.gov.in
RFP document for downloading
10/07/2019 at 12:00 noon
Date of RFP issuance 11/06/2019
Tender Document fee (Non- INR 10,000 (INR Ten Thousand only). Payment to be done online
through e-tendering portal
Refundable and Not Exempted)
Bid Security Fee / Earnest INR 1,00,000 (INR One Lakh only). Payment to be done online
Money Deposit (EMD) through e-tendering portal
Last date for Submission of Pre- 19/06/2019 till 07:00 pm
Bid Queries
All the queries should be received on or before the above date & time,
through email only with subject line as follows:
" - Pre-Bid queries"
The queries should be submitted as per the format prescribed in
Annexure 5 of this RFP
The Pre-Bid queries to be sent to the Email Id:
fadsmumbai.mhpds@gov.in
Pre-Bid Meeting 24/06/2019 at 03:00 am
Venue: Food, Civil Supplies and Consumer Protection Department,
213, Conference Room, Annex Building, Mantralaya, Madam Cama
Road, Mumbai 400 032
Last date and time for 10/07/2019 at 03:00 pm
Bid/Proposal submission (on or
before)
Page 6 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
Item Description
Date and time for Opening of 11/07/2019 at 03:00 pm
Pre-qualification Bid
Date and time for Opening of To be communicated at a later date to the qualified bidders
Technical and Commercial Bids
Language Proposals should be submitted in English only
Bid Validity Proposals must remain valid up to 120 (One Hundred & Twenty) days
from the date of opening of the Bid. The Department may further
extend the bid up to 180 days, if required.
On completion of the validity period, unless the Bidder withdraws his
bid in writing, it will be deemed to be valid until such time that the
Bidder formally (in writing) withdraws his bid
Currency Currency in which the Bidders may quote the price and will receive
payment is Indian Rupees (INR) only
Address of FA&DS, FCS&CP, Office of Financial Advisor & Deputy Secretary,
Government of Maharashtra
Food, Civil Supplies and Consumer Protection Department,
Government of Maharashtra
8th Floor, New Mantralaya Building, G T Hospital Premises,
Lokmanya Tilak Road, Mumbai 400001
Appointment Period The bidder is to be appointed for a period of 1 year
Page 7 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
1.3. List of Abbreviations
S. Term Interpretation
No.
1 AMRS Account Management Related Services
2 CA/C.A Chartered Accountant
3 CAG Comptroller and Auditor General of India
4 CD Compact Disk
5 CV Curriculum Vitae
6 EMD Earnest Money Deposit
7 FA&DS Financial Advisor & Deputy Secretary
8 FCA Fellow Chartered Accountant
9 FCS&CP Food, Civil Supplies and Consumer Protection
10 FY Financial Year
11 GFR General Financial Rules
12 GoI Government of India
13 GoM Government of Maharashtra
14 GST Goods & Services Tax
15 HTS Highest Technical Score amongst the bidders
16 ICAI/ICWAI Institute of Chartered Accountants of India
17 ITS Individual Technical Score of the bidder qualified in Stage 1
18 L1 Lowest Cost Bidder
19 LoI Letter of Intent
20 MSA Master Service Agreement
21 MTRA Mumbai Thane Rationing Authority
22 NDA Non-Disclosure Agreement
23 PAN Permanent Account Number
24 PBC Pre-Bid Conference
25 PoA Power of Attorney
26 PQ Pre-Qualification
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RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
27 PSU Public Sector Undertaking/ Public Sector Enterprise
28 QCBS Quality and Cost Base Selection
29 RFP Request for Proposal
30 SLA Service Level Agreement
31 SOW Scope of Work
32 TCV Total Contract Value
33 URL Uniform Resource Locator
34 FCI Food Corporation Authority of India
Page 9 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
1.4. Definitions
S. Term Definition
No.
1 Agreement Contract, Service Level Agreement and No deviations certificate together with all
Articles, Annexure, Schedules and the contents and specifications of the RFP
2 Applicable Law Any statute, law, ordinance, notification, rule, regulation, judgment, order,
decree, bye-law, approval, directive, guideline, policy, requirement or other
governmental restriction or any similar form of decision applicable to the
relevant party and as may be in effect on the date of the execution of this
Agreement and during the subsistence thereof, applicable to the Project
3 Bidder The use of the term "Bidder" in the RFP means the Single Service Provider
4 Bid / Proposal Offer by the Bidder to fulfil the requirement of Financial Advisor & Deputy
Secretary, FCS&CP Department, and Government of Maharashtra for an agreed
price. It shall be a comprehensive technical and commercial response to the RFP
5 Confidential All information including Financial Advisor & Deputy Secretary, FCS&CP
Department, Government of Maharashtra data (whether in writing, oral,
Information
electronic or other format) which relates to the financial and business affairs,
dealers, suppliers, products, developments, operations, processes, data, trade
secrets, design rights, know-how, plans, budgets and personnel of each party and
its affiliates which is disclosed to or otherwise learned by the other Party in the
course of or in connection with this Agreement (including without limitation
such information received during negotiations, location visits and meetings in
connection with this Agreement). The following information shall fall outside the
purview of the meaning of Confidential Information:
i. If the information is or becomes publicly known and available other than
as a result of prior unauthorized disclosure by the Bidder
ii. If the information is disclosed by the Bidder with the Financial Advisor
& Deputy Secretary, FCS&CP Department, Government of Maharashtra's
prior written permission and approval
iii. If the Bidder is legally compelled by applicable law, by any court,
government agency, or regulatory authority or subpoena or discovery
request in pending litigation, but only if, to the extent lawful, the Bidder
gives prompt written notice of that fact to the Financial Advisor &
Deputy Secretary, FCS&CP Department, Government of Maharashtra
may request a protective order or other remedy
6 Conflict of Interest Situation arises if the Bidder is part of more than one bid with FCS&CP
department in the procurement of services/materials; or if the bidding firm or
their personnel have relationships or financial or business transactions with any
official of Financial Advisor & Deputy Secretary, FCS&CP Department,
Government of Maharashtra who are directly or indirectly related to tender or
execution process of contract; or improper use of information obtained by the
(prospective) bidder from the Financial Advisor & Deputy Secretary, FCS&CP
Department, Government of Maharashtra with an intent to gain unfair
advantage in the procurement of services/materials or for personal gain
if the bidding firm or their personnel are related to, or have financial or
business interest with any official of FCS&CP Department, Government of
Maharashtra or who are directly or indirectly related to tender or execution
process of contract." In this context related to '', with reference to any person,
means anyone who is related to another, if--
(i) they are members of a Hindu Undivided Family;
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RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
(ii) they are husband and wife; or
(iii) Parents, Siblings
(iv) one person is related to the other in such manner as may be prescribed by
FCS&CP;
7 Deliverables Services agreed to be delivered by the Bidder in pursuance of the agreement as
defined more elaborately in the RFP
8 Effective Date The date on which the Agreement for this RFP comes into effect
9 Intellectual All rights in written designs and copyrights, moral rights, rights in databases and
Bespoke Software / Pre-existing work including its upgradation systems and
Property Rights
compilation rights (whether or not any of these are registered and including
(IPR)
application for registration)
10 Request for Written solicitation that conveys to the Bidder, requirements for
services/materials that the FA&DS, FCS&CP Dept., Government of Maharashtra
Proposal (RFP) /
intends to buy
Tender Document
11 SLA Performance Service Level Agreement executed as part of this contract
12 Successful Bidder The bidder who will qualify the evaluation process will be awarded the contract
13 Client or Authority `Client' or `Authority' or `Purchaser' or `Department' means Food, Civil Supplies
or Purchaser or and Consumer Protection Department, Government of Maharashtra
Department
Page 11 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
2. Instruction to Bidders
2.1. General
a) While every effort has been made to provide comprehensive and accurate background information and
requirements and specifications, Bidders must form their own conclusions about the requirements. Bidders
and recipients of this RFP may wish to consult their own legal advisers in relation to this RFP.
b) All information supplied by Bidders may be treated as contractually binding on the Bidders, on successful
award of the assignment by the FA&DS, FCS&CP Department, Government of Maharashtra on the basis of
this RFP.
c) No commitment of any kind, contractual or otherwise shall exist unless and until a formal written contract
has been executed by or on behalf of FA&DS, FCS&CP Department, Government of Maharashtra. Any
notification of preferred bidder status by FA&DS, FCS&CP Department, Government of Maharashtra shall
not give rise to any enforceable rights by the Bidder. FA&DS, FCS&CP Department, Government of
Maharashtra may cancel this public procurement of services/materials at any time prior to a formal written
contract being executed by or on behalf of FA&DS, FCS&CP Department, Government of Maharashtra.
d) This RFP supersedes and replaces any previous public documentation & communications, and Bidders
should place no reliance on such communications.
e) The Bidders must familiarize themselves with local conditions and take them into account in preparing
their Proposals. To obtain first-hand information on the Assignment and on the local conditions, Bidders
may visit department before submitting a Proposal.
f) Please note that (i) the cost of preparing the proposal including visits to the department, is not
reimbursable irrespective of the outcome of the evaluation process; and (ii) the department is not bound to
accept any of the proposal submitted and reserves the right to reject any or all proposals without assigning
any reason.
2.2. Eligible Bidders
Bids may be submitted by only Sole Bidders. The sole bidder must be a Firm/organization having capabilities to
deliver the entire scope as mentioned in the RFP. Bidder must have its Head Office in India and its operations
should be within India.
2.3. Bidder to inform
The Bidder shall be deemed to have carefully examined the Terms & Conditions, Scope, Service Levels,
Specifications, and Schedules of this RFP. If bidder shall have any doubt as to the meaning of any portion of
these conditions or of the specifications bidder shall, before the last date for submission of Pre-Bid Queries, set
forth the particulars thereof, and submit them to FA&DS, FCS&CP Department, Government of Maharashtra in
writing in order that such doubt may be removed.
2.4. Compliant Proposals / Completeness of Response
a) Bidders are advised to study all instructions, forms, terms, requirements and other information in the RFP
document carefully. Submission of the bid shall be deemed to have been done after careful study and
examination of the RFP document with full understanding of its implications.
b) Failure to comply with the requirements of this paragraph may render the Proposal non-compliant and the
Proposal may be rejected. Bidders must:
Include all documentation specified in this RFP.
Follow the format of this RFP wherever applicable and respond to each element in the order as set out in
this RFP.
Comply with all requirements as set out within this RFP.
2.5. Proposal Preparation Costs
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RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
The Bidder shall be responsible for all costs incurred in connection with participation in the RFP process,
including, but not limited to, costs incurred in conduct of informative and other diligence activities,
participation in meetings/discussions/presentations, preparation of proposal, in providing any additional
information required by FA&DS, FCS&CP Department, Government of Maharashtra to facilitate the evaluation
process, and in negotiating a definitive contract or all such activities related to the bid process.
FA&DS, FCS&CP Department, Government of Maharashtra will, in no case be responsible or liable for those
costs, regardless of the conduct or outcome of the bidding process.
2.6. Clarifications to Pre-Bid Queries
Any clarification regarding the RFP document and any other item related to this project can be submitted to
FA&DS, FCS&CP Department, Government of Maharashtra as per the submission mode and timelines
mentioned in the Fact Sheet. It is necessary that the pre-bid queries must be submitted in excel sheet format,
provided in Annexure 5 of the RFP, along with name and details of the organization submitting the queries.
FA&DS, FCS&CP Department, Government of Maharashtra shall not be responsible for ensuring that the
bidder's queries have been received by them. Any requests for clarifications post the indicated date and time
shall not be entertained by FA&DS, FCS&CP Department, Government of Maharashtra. Further FA&DS,
FCS&CP Department, Government of Maharashtra will reserve the right to issue clarifications.
FA&DS, FCS&CP Department, Government of Maharashtra will endeavor to provide timely response to all
queries. However, FA&DS, FCS&CP Department, Government of Maharashtra makes no representation or
warranty as to the completeness or accuracy of any response made in good faith, nor does FA&DS, FCS&CP
Department, Government of Maharashtra undertake to answer all the queries that have been posed by the
bidders.
Any modifications of the Bidding Documents, which may become necessary as a result of the replies to the Pre-
Bid queries, shall be made by FA&DS, FCS&CP Department, Government of Maharashtra exclusively through a
corrigendum. Any such corrigendum shall be deemed to be incorporated into this RFP. However, in case of any
such amendment, the bid submission date may be extended at the discretion of FA&DS, FCS&CP Department,
Government of Maharashtra.
Any corrigendum / notification issued by FA&DS, FCS&CP Department, Government of Maharashtra,
subsequent to issue of RFP, shall only be available / hosted on the website URL mentioned in the Fact Sheet.
Any such corrigendum shall be deemed to be incorporated into this RFP.
2.7. RFP Document fee
Bidders are required to submit the RFP Document Fee (Non-Refundable and Not Exempted) as per the details
mentioned in the Fact Sheet, along with the Proposal.
Proposals received without RFP Document Fee or with inadequate RFP Document fees shall be rejected.
2.8. Earnest Money Deposit (EMD)
Bidders shall submit, along with their Bids, Bid Security (EMD) as per the details mentioned in the Fact Sheet.
Bid security in any other form will not be entertained.
In case bid is submitted without the bid security then FA&DS, FCS&CP Department, Government of
Maharashtra reserves the right to reject the bid without providing opportunity for any further correspondence
to the bidder concerned.
The EMD may be forfeited:
a) If a bidder withdraws its bid during the period of bid validity or extension agreed by the Chartered
Accountant thereof.
b) If the Proposal is varied or modified in a manner not acceptable to FA&DS, FCS&CP Department,
Government of Maharashtra after opening of Proposal during the validity period or any extension thereof.
c) Bidder does not respond to requests for clarification of its Proposal.
d) If the Chartered Accountant tries to influence the evaluation process.
e) Bidder fails to provide required information during the evaluation process or is found to be nonresponsive.
f) In case of a successful bidder, if the bidder fails to sign the contract in accordance with this RFP.
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g) The Bidder being found to have indulged in any suppression of facts, furnishing of fraudulent statement,
misconduct, or other dishonest or other ethically improper activity, in relation to this RFP.
2.9. Contents of Bid
The bidder shall submit the following.
Bid Content
Pre-qualification Pre-Qualification bid along with the required supporting documents and completed
forms as specified in Annexure 1 of this RFP
Technical Bid Technical Proposal/ bid along with the required supporting documents and completed
forms as specified in Annexure 2 of this RFP
Commercial bid Commercial Bid/ Proposal along with completed forms as specified in Annexure 3 of
this RFP
Please Note that prices should not be indicated in the Pre-qualification and Technical Bid but should only be
indicated in the Commercial Bid.
All the pages of the bid must be sequentially numbered and must contain the list of contents with page
numbers. Any deficiency in the documentation may result in the rejection of the Bid.
The original proposal/bid shall be prepared in indelible ink. It shall contain no interlineations or overwriting,
except as necessary to correct errors made by the bidder itself. Any such corrections must be initialed by the
person (or persons) who sign(s) the proposals along with stamp.
All pages of the bid shall be initialed and stamped by the person or persons who sign the bid.
In case of any discrepancy observed by FA&DS, FCS&CP Department, Government of Maharashtra, in the
contents of the submitted original paper bid documents with respective copies, the information furnished on
original paper bid document will prevail over others.
Failure to submit bid on time could cause a proposal to be rejected.
FA&DS, FCS&CP Department, Government of Maharashtra will not accept delivery of bid by fax or e-mail.
2.10. Language
The Proposal should be filled by the bidders in English language only. If any supporting documents submitted
are in any language other than English, translation of the same in English language is to be duly attested by the
Bidders. For purposes of interpretation of the documents, the English translation shall govern.
2.11. Authentication of Bids
An authorized representative of the Bidder shall initial and sign all pages of the Pre-Qualification, Technical
and Commercial Bids.
Bid should be accompanied by an authorization in the name of the signatory of the bid. The authorization shall
be in the form of a written power of attorney accompanying the bid or in any other form demonstrating that the
representative has been duly authorized to sign. The Proposal shall be signed in blue ball point pen. It shall
contain no inter-lineation or overwriting, except as necessary to correct errors made by the bidder itself. Any
such corrections must be authenticated by the person or persons who sign(s) the Proposals.
2.12. Amendment of Request for Proposal
At any time prior to the deadline for submission of proposals, FA&DS, FCS&CP Department, Government of
Maharashtra, for any reason, may modify the RFP by issuing an amendment. FA&DS, FCS&CP Department,
Government of Maharashtra, at its discretion, may extend the deadline for the submission of proposals.
FA&DS, FCS&CP Department, Government of Maharashtra may change the scope after the submission of Pre-
Qualification bids by the Bidders. In this case, FA&DS, FCS&CP Department, Government of Maharashtra will
release a corrigendum/ clarification and ask the Bidders to resubmit their commercial bids.
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The bidder may modify or withdraw his bid after bid submission, provided that written notice of the
modification or withdrawal is received by the department prior to the deadline for submission of bids. Any
MODIFICATIONS in respect of TECHNICAL BID and COMMERCIAL BID shall be submitted in separate
sealed envelope duly marked so.
No bid shall be modified by the bidder after the deadline for submission of bids
Withdrawal of a bid during the interval between the deadline for submission of bids and the expiration of the
period of bid validity specified shall not be considered.
2.13. Bid Price
Bidders shall give the required details of all applicable taxes, duties, other levies and charges etc. in respect of
direct transaction between FA&DS, FCS&CP Department, Government of Maharashtra and the Bidder.
Bidders shall quote for the entire scope of contract on an "overall responsibility" basis such that the total bid
price covers all the Bidder's obligations mentioned in or to be reasonably inferred from the bidding documents
in respect of providing the product / services.
Prices quoted by the Bidder shall remain firm during the entire contract period and not subject to variation on
any account. A bid submitted with an adjustable price quotation will be treated as non-responsive and rejected.
2.14. Right to Terminate the Process
Principal Secretary, FCS&CP Department, Government of Maharashtra may terminate the RFP process at any
time and without assigning any reason. Principal Secretary, FCS&CP Department, Government of Maharashtra
makes no commitments, express or implied, that this process will result in a business transaction with anyone.
This RFP does not constitute an offer by Principal Secretary, FCS&CP Department and Government of
Maharashtra.
2.15. Non-Conforming proposals
A proposal may be construed as a non-conforming proposal and ineligible for consideration:
a) If it does not comply with the requirements of this RFP.
b) If a proposal appears to be "canned" presentations of promotional materials that do not follow the format
requested in this RFP or do not appear to address the particular requirements of the solution, any such
bidders may also be disqualified.
2.16. Acceptance / Rejection of Bids
a) Principal Secretary, FCS&CP Department, Government of Maharashtra reserves the right to reject in full or
part, any or all bids without assigning any reason thereof.
b) Principal Secretary, FCS&CP Department, Government of Maharashtra reserves the right to assess the
Bidder's capabilities and capacity. The decision of Principal Secretary, FCS&CP Department and
Government of Maharashtra shall be final and binding.
c) Bid should be free of over writing. All erasures, correction or addition must be clearly written both in words
and figures and attested (sign and stamp).
d) Bids not submitted in prescribed manner or submitted after due date and time are liable for rejection.
e) Both delayed as well as late bids are liable for rejection. Hence, offers reaching within the due date & time
in the bid box only will be accepted. In the event of any assumptions, presumptions, key points of
discussion, recommendation or any points of similar nature are submitted along with the Bid, Principal
Secretary, FCS&CP Department, Government of Maharashtra reserves the right to reject the Bid and forfeit
the EMD. If there is any discrepancy in the commercial bid, it will be dealt as per the following:
If there is an error in a total corresponding to the addition or subtraction of subtotals, the subtotals shall
prevail and the total shall be corrected.
If there is a discrepancy between words and figures, the amount in words shall prevail.
If there is such discrepancy in an offer, the same shall be conveyed to the bidder with target date up to
which the bidder has to send his acceptance on the above lines and if the bidder does not agree to the
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decision of Principal Secretary, FCS&CP Department, Government of Maharashtra, the bid is liable to be
ignored.
f) If the Bidder does not meet even one of the Pre-Qualification criteria, the Bidder shall be disqualified & the
entire Bid shall be rejected.
2.17. Confidentiality
All the material / information sent to the Bidder shall be treated as confidential and should not be disclosed in
any manner to any unauthorized person under any circumstances.
2.18. Disqualification
The proposal is liable to be disqualified in the following cases or in case bidder fails to meet the bidding
requirements as indicated in this RFP:
a) Proposal not submitted in accordance with the procedure and formats prescribed in this document or
treated as non-conforming proposal.
b) During validity of the proposal, or its extended period, if any, the bidder increases its quoted prices.
c) The bidder's proposal is conditional and has deviations from the terms and conditions of RFP.
d) Proposal is received in incomplete form.
e) Proposal is received after due date and time.
f) Proposal is not accompanied by all the requisite documents.
g) Information submitted in pre-qualification and technical bid are found to be misrepresented, incorrect or
false, accidentally, unwittingly or otherwise, at any time during the processing of the contract (no matter at
what stage) or during the tenure of the contract including the extension period, if any.
h) Financial bid is enclosed with the pre-qualification or technical bid.
i) Bidder tries to influence the proposal evaluation process by unlawful/corrupt/fraudulent means at any
point of time during the bid process.
j) In case, any one party submits multiple proposals or if common interests are found in two or more bidders,
the bidders are likely to be disqualified, unless additional proposals/bidders are withdrawn upon notice
immediately.
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3. Selection Process for Bidder
3.1. General Terms and Conditions
1. FA&DS, FCS&CP Department, Government of Maharashtra, without assigning any reason can reject any
tender(s), in which any prescribed condition(s) is/are found incomplete in any respect and at any
processing stage.
2. The decision of FA&DS, FCS&CP Department, Government of Maharashtra arrived during the various
stages of the evaluation of the bids is final & binding on all bidders.
3. Upon verification, evaluation / assessment, if in case any information furnished by the bidder is found to be
false/incorrect, their total bid shall be summarily rejected.
4. FA&DS, FCS&CP Department, Government of Maharashtra will not be responsible for any
misinterpretation or wrong assumption by the bidder, while responding to this tender.
5. FA&DS, FCS&CP Department, Government of Maharashtra may by written notice sent to the selected
Bidder; terminate the Contract, in whole or in part at any time for its convenience. The notice of
termination will specify that termination is for FA&DS, FCS&CP Department, Government of
Maharashtra's convenience, the extent to which performance of work under the Contract is terminated, and
the date upon which such termination becomes effective. FA&DS, FCS&CP Department, Government of
Maharashtra reserves the right to cancel the remaining part and pay to the selected Bidder the amount for
partially completed Services.
6. All bidders agree with FA&DS, FCS&CP Department, Government of Maharashtra for honoring all aspects
of fair trade practices in executing the work orders placed by FA&DS, FCS&CP Department, Government of
Maharashtra.
7. In the event of the selected Bidder being taken over /bought over by another company, all the obligations
and execution responsibilities under the agreement with FA&DS, FCS&CP Department, Government of
Maharashtra, should be passed on for compliance by the new company in the negotiation for their transfer.
8. In case selected bidder is found in breach of any condition(s) of RFP or the resulting Contract, at any stage
during the course of service, appropriate legal action as per rules/laws, may be initiated against the bidder
and Security Deposit shall be forfeited, besides debarring and blacklisting the bidder concerned for at least
three years, for further dealings with Government of Maharashtra.
3.2. Termination of Contract
1. FA&DS, FCS&CP Department, Government of Maharashtra may, terminate the Contract by giving the
selected Bidder a 30 (Thirty) days prior and written notice indicating its intention to terminate the Contract
under the following circumstances.
2. FA&DS, FCS&CP Department, Government of Maharashtra is of the opinion that there has been such event
of default on the part of the selected Bidder which would make it proper and necessary to terminate the
Contract and may include failure on part of the selected Bidder to respect any of its commitments
with regard to any part of its obligations under the Contract.
3. The selected Bidder has failed to commence the provision of Services upon execution of the Contract, or has
without any lawful excuse under these conditions suspended the work for 30 consecutive days.
4. Where it comes to FA&DS, FCS&CP Department, Government of Maharashtra 's attention that the selected
Bidder is in a position of actual conflict of interest with the interests of the FA&DS, FCS&CP Department,
Government of Maharashtra in relation to any of Terms and Conditions of the Contract or as without
authority committed breach of Terms of the Contract in best judgment of FA&DS, FCS&CP Department,
Government of Maharashtra.
5. The selected Bidder has neglected or failed to observe and perform all or any of the terms, acts, matters or
things under the Contract to be observed and performed by it.
6. The selected Bidder has acted in any manner to the detrimental interest, reputation, dignity, name or
prestige of FA&DS, FCS&CP Department, Government of Maharashtra.
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7. The Department may terminate the contract with selected bidder if it comes to knowledge of the
Department that the bidder or any of the bidder's personnel have been involved in any fraudulent or
corrupt practices or any other practice of similar nature.
8. The selected Bidder has been declared insolvent/bankrupt.
3.3. Consequences of Termination
1. FA&DS, FCS&CP Department, Government of Maharashtra shall have the right to carry out the unexecuted
portion of work either by itself or through selecting another vendor
2. In the event of termination of the Contract, FA&DS, FCS&CP Department, Government of Maharashtra
shall be entitled to impose any such obligations and conditions and issue any clarifications as maybe
necessary to ensure an efficient transition and effective business continuity which the selected Bidder shall
be obliged to comply with
3. In the event of termination of the Contract due to expiry of the term of this Contract, a decision not to grant
any (further) extension by FA&DS, FCS&CP Department, Government of Maharashtra or where the
termination is prior to the expiry of the stipulated term due to the occurrence of any event of default on the
part of the selected Bidder, the selected Bidder herein shall be obliged to provide all such assistance to the
successor or any other person as may be required by FA&DS, FCS&CP Department, Government of
Maharashtra
4. Where the termination of the Contract is prior to its stipulated term on account of a default on the part of
the selected Bidder or due to the fact that the survival of the selected Bidder as an independent corporate
entity is threatened/has ceased, FA&DS, FCS&CP Department, Government of Maharashtra shall pay the
selected Bidder for that part of the Services which have been authorized by FA&DS, FCS&CP Department,
Government of Maharashtra and satisfactorily performed by the selected Bidder up to the date of
termination. Without prejudice any other rights, FA&DS, FCS&CP Department, Government of
Maharashtra may retain such amounts from the payment due and payable by FA&DS, FCS&CP
Department, Government of Maharashtra to the selected Bidder as it may be required to offset any losses
caused to FA&DS, FCS&CP Department, Government of Maharashtra as a result of any act/omissions of the
selected Bidder.
5. FA&DS, FCS&CP Department, Government of Maharashtra may take possession of the work and all
deliverables of the selected Bidder and use or employ the same for completion of the work or employ any
other vendor to complete the work.
3.4. Financial Matters
1. Terms of Payment
i. The department shall make payments only to the successful bidder at the time and in the manner set out in
clauses of this RFP subject always to the fulfillment by the bidder of its obligations herein.
ii. All payments agreed to be made by the department to the bidder in accordance with the Bid shall be
inclusive of all statutory levies, duties, taxes and other charges whenever levied/applicable including costs
of maintenance, if any and the Department shall not be liable to pay any such levies/other charges under or
in relation to this RFP and/or the Goods and Services.
iii. In case of change in taxes under change in law, appropriate parties shall pass the benefit of the same over
and above the Total Contract Value. In case of such change, the bidder shall submit a formal request with
necessary supporting documents to the Department. The Department shall verify these documents and if
applicable and approved in writing by the Department, the bidder shall incorporate such changes into
subsequent regular invoice for payment.
iv. No invoice for extra work/charge order on account of change order will be submitted by the bidder unless
the said extra work /change order has been authorized/approved by the Department in writing in
accordance with the clause on Change Order.
v. In the event of the Department noticing at any time that any amount has been disbursed wrongly to the
Bidder or any other amount is due from the Bidder to the Department, the Department may without
prejudice to its rights to recover such amounts by other means, after notifying the bidder deduct such
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amount from any payment falling due to the bidder. The details of such recovery, if any, may be intimated
to the bidder. The bidder shall receive the payment of undisputed amount under subsequent invoice for any
amount that has been omitted in the previous invoice by mistake on the part of the Department or the
bidder.
vi. All payments are subject to deductions of applicable liquidated damages as provided for in the SLA section
of the RFP. For the avoidance of doubt, it is expressly clarified that the Department will calculate a financial
sum and debit the same against the terms of payment as set out in this RFP as a result of failure of the
bidder to meet the Timelines and/or Service Level scope.
vii. For the avoidance of doubt, it is expressly clarified that the payments shall be deemed to include all
ancillary and incidental costs and charges arising in the course of performance of obligations under the RFP
including costs of infrastructure which is to be borne by the bidder as per RFP, project costs,
implementation and management charges and all other related costs including taxes.
2. Invoicing and Settlement
i. The Bidder shall submit its invoices in accordance with the following principles:
a) Generally and unless otherwise agreed in writing between the Parties, the Bidder shall raise an
invoice as per clauses of this RFP; and
b) Any invoice presented in accordance with Clauses shall be in a form agreed with the Department.
ii. The bidder shall raise invoice for all the payments after receiving due approval/acceptance of the
deliverables or services from the Department.
iii. Subject to accomplishment of obligations of the bidder and delivery of the Deliverables and the Services to
the satisfaction of the Department, payment shall be made by the Department within 90 days from receipt
of due, valid, correct and undisputed invoice along with supporting documents provided the invoice is
submitted in timely manner. Payments will be subject to deduction as agreed herein.
iv. Notwithstanding anything contained in clause (iii) above, the Department shall be entitled to delay or
withhold payment of any invoice or part of it where the Department disputes such invoice or part of it
provided that such dispute is bonafide. The withheld amount shall be limited to that which is in
dispute. A notice of such withholding shall be provided within reasonable time of receipt of the applicable
invoice. The disputed / withheld amount shall be settled in accordance with the clauses in this RFP.
However, the Department shall release the disputed amounts within as soon as reasonably possible, upon
resolution of dispute. Any exercise by the Department under this clause shall not entitle the bidder to delay
or withhold performance of its obligations or delivery of Deliverables/Services under this RFP.
3. Tax and Deductions
i. All payments to the bidder shall be subject to the deductions of tax at source under Income Tax Act, and
other applicable taxes, and deductions as provided for under any law, rule or regulation. The Department
shall provide the bidder with the original tax receipt of any withholding taxes paid by the Department on
payments under this RFP within reasonable time after payment. All costs, damages or expenses which the
Department may have paid or incurred, for which under the provisions of the RFP, the Bidder is liable, the
same shall be deducted by the Department from any dues to the Bidder. All payments to the Bidder shall be
made after making necessary deductions as per terms of the RFP, including recovery of mobilization
advance, if any, and recoveries towards facilities, if any, provided by the Department to the Bidder on
chargeable basis.
ii. The Bidder shall bear all personnel taxes levied or imposed on its personnel on account of payment
received under this RFP. The Bidder shall bear all corporate taxes, levied or imposed on the Bidder on
account of payments received by it from the Department for the work done under this RFP. The Bidder
shall bear all taxes and duties etc. levied or imposed on the Bidder under the RFP including but not limited
to Customs duty, Excise duty and all Income Tax levied under Indian Income Tax Act 1961 or any
amendment thereof up to the date for submission of final price bid, i.e., on account of payments received by
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him from the Department for work done under the RFP. It shall be the responsibility of the Bidder to
submit to the concerned Indian authorities the returns and all other connected documents required for this
purpose. The Bidder shall also provide the Department such information, as it may be required with regard
to the Bidder's details of payment made by the Department under the RFP for proper assessment of taxes
and duties. The amount of tax withheld by the Department shall at all times be in accordance with Indian
Tax Law and the Department shall promptly furnish to the Bidder original certificates (Challans) for tax
deduction at source and paid to the Tax Authorities.
iii. The Bidder agrees to reimburse and hold the Department harmless from and against any claims, losses,
expenses (including attorney fees, court fees) etc. arising out of deficiency (including penalties and interest)
in payment of taxes that are the Bidder's responsibility.
iv. Payment agreed to be made by the Department to the Bidder in accordance with the Proposal shall be
inclusive of all statutory levies, duties, taxes and other charges whenever levied/applicable and the
Department shall not be liable to pay any such levies/other charges under or in relation to this RFP and/or
Services. In case of change in taxes due to change in law, appropriate Parties shall pass the benefit of the
same over and above the Total Contract Value. In case of such change, the Bidder shall submit a formal
request with necessary supporting documents to the Department. The Department shall verify these
documents and if applicable and approved in writing by the Department, the Bidder shall incorporate such
changes into subsequent regular invoice for payment.
v. Should the Bidder fail to submit returns/pay taxes in times as stipulated under the Indian Income Tax Act
and consequently any interest or penalty is imposed by the Indian Income Tax authority, the bidder shall
pay the same. Bidder shall jointly and severally indemnify Department against any and all liabilities or
claims arising out of this RFP for such taxes including interest and penalty any such Tax Authority may
assess or levy against the Department/Bidder.
3.5. Liquidated Damages
In cases where the selected bidder breaches the terms and conditions of the contract at any point of time such
as, but not limited to, any monetary loss for any negligence, FA&DS, FCS&CP Department, Government of
Maharashtra shall realize equivalent amount from the selected bidder from its pending bills or from security
deposit or by raising claims. In case of damages, the loss shall be made good by the selected bidder. Liquidated
damages to the extent of loss FCS&CP has incurred and/ or will incur in future due to such variation; as per
the discretion of FA&DS, FCS&CP Department, Government of Maharashtra
3.6. Confidentiality and Security
1. The selected Bidder, their personnel will not, either during the term or after expiration of the Contract,
disclose any proprietary or confidential information relating to the services, contract or business or
operations of FA&DS, FCS&CP Department, Government of Maharashtra or its clients without the
prior written consent of FA&DS, FCS&CP Department, Government of Maharashtra or the concerned
User Department.
2. The selected Bidder will no t, without FA&DS, FCS&CP Department, Government of Maharashtra's
prior written consent, disclose the contract, or any provision thereof, or any specification, plan, sample
of information furnished by or on behalf of FA&DS, FCS&CP Department, Government of
Maharashtra, to any person other than a person employed by the firm in the performance of the
contract.
3. The selected Bidder firm will ensure that no information about any software, hardware and database,
the policies of FA&DS, FCS&CP Department, Government of Maharashtra is taken out in any form
including electronic form or otherwise, from the client site by the manpower posted by them.
3.7. Limitation on access to locations
Access to locations, office equipment and services shall be made available to the succe ssful bidder on an "as is,
where is" basis by the Department as the case may be. The bidder agrees to ensure that its employees shall not
use the location, services and equipment referred to in the RFP for the following purposes:
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For the transmission of any material which is defamatory, offensive or abusive or of an obscene or menacing
character; or
In a manner which constitutes violation of any law or a violation or infringement of the rights of any official
or Department (including but not limited to rights of copyright or confidentiality); or
For their own purpose or for conducting their own business or for providing services to any third party.
3.8. Indemnity
1. The selected Bidder shall indemnify FA&DS, FCS&CP Department, Government of Maharashtra from and
against any costs, loss, damages, expense, claims including those from third parties or liabilities of any kind
howsoever suffered, arising or incurred inter alia during and after the Contract period out of:
a. Any negligence or wrongful act or omission by the selected Bidder or any third party associated with
selected Bidder firm in connection with or incidental to this Contract or
b. Any infringement of patent, trademark/copyright arising from the use of related services or any part
thereof.
2. The selected Bidder shall also indemnify the Department against any privilege, claim or assertion made by a
third party with respect to right or interest in, service provided as mentioned in any Intellectual Property
Rights and licenses.
3. FA&DS, FCS&CP Department, Government of Maharashtra stand indemnified from any employment
claims that the hired manpower / selected Bidder manpower may opt to have towards the discharge of their
duties in the fulfilment of the work rendered under the agreement.
4. FA&DS, FCS&CP Department, Government of Maharashtra shall stand indemnified from any
compensation arising out of accidental loss of life or injury sustained by the selected Bidder's manpower
while discharging their duty towards fulfilment of its obligations under the RFP and the Contract caused by
the negligence or willful misconduct of the selected Bidder or its agents and representatives.
3.9. Force Majeure
If at any time, during the continuance of the engagement, the performance in whole or in part by either party of
any obligation under the Contract is prevented or delayed by reasons beyond the control of a party such as war,
hostility, acts of public enemy, civil commotion, sabotage, fires, floods, explosions, epidemics quarantine
restrictions, strikes, natural calamities, lockouts, acts of state or acts of God (hereinafter referred to as
"events"), provided notice of happenings of any such event is duly endorsed by the appropriate
authorities/chamber of commerce in the country of the party giving notice, is given by party seeking concession
to the other as soon as practicable, but within 21 days from the date of occurrence and termination thereof,
neither party shall, by reason of such event, be entitled to terminate the Contract, nor shall either party have
any claim for damages against the other in respect of such nonperformance or delay in performance, and
deliveries under the Contract shall be resumed as soon as practicable after such event has come to an end or
ceased to exist, provided further, that if the performance in whole or in part or any obligation under the RFP
and the contract is prevented or delayed by reason of any such event for a period exceeding 60 days, FA&DS,
FCS&CP Department, Government of Maharashtra may at its option, terminate the Contract. Neither Party
shall be liable for any failure or delay in the performance of its obligations under the contract or Work Orders
hereunder to the extent such failure or delay or both is caused, directly, without fault by such Party, by reason
of such event. FA&DS, FCS&CP Department, Government of Maharashtra shall however, be responsible to pay
the selected Bidder for the services successfully rendered to the satisfaction of FA&DS, FCS&CP Department,
Government of Maharashtra under the work orders/ purchase orders issued pursuant to the contract.
3.10. Dispute Resolution
1. The Bidder and FA&DS, FCS&CP Department, Government of Maharashtra shall endeavor their best to
amicably settle, by direct negotiation, all disputes arising out of or in connection with the Contract.
2. Any dispute or difference whatsoever arising between the parties to the Contract out of or relating to the
construction, meaning, scope, operation or effect of the Agreement or the validity of the breach thereof,
which cannot be resolved through mutual negotiations, shall be referred to Financial Advisor and Deputy
Secretary of the Department. In case the dispute or difference is not resolved then it will be taken to
Principal Secretary, Food, Civil Supplies and Consumer Protection Department, Maharashtra.
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3. In case any dispute does not settle through above process then the same may be resolved exclusively by
arbitration and such dispute may be submitted by either party for arbitration. Arbitration shall be held in
Mumbai and conducted in accordance with the provisions of Arbitration and Conciliation Act, 1996 or any
statutory modification or re-enactment thereof. Each Party to the dispute shall appoint one arbitrator each
and the third to be appointed by the two arbitrators.
4. The "Arbitration Notice" should accurately set out the dispu tes between the parties, the intention of the
aggrieved party to refer such disputes to arbitration as provided herein, the name of the person it seeks to
appoint as an arbitrator with a request to the other party to appoint its arbitrator within 45 days from
receipt of the notice. All notices by one party to the other in connection with the arbitration shall be in
writing and be made as provided in this tender document.
5. Each party shall bear the cost of preparing and presenting its case, and the cost of arbitration, including
fees and expenses of the arbitrators, shall be shared equally by the parties unless the award otherwise
provides. The selected bidder shall not be entitled to suspend the service/s or the completion of the job,
pending resolution of any dispute between the parties and shall continue to render the service/s in
accordance with the provisions of the Contract notwithstanding the existence of any dispute between the
parties or the subsistence of any arbitration or other proceedings.
3.11. Opening of bids
1. The bids that are submitted online successfully shall be opened as per date and time given in key events and
dates, through e-Tendering procedure only in the presence of bidders.
2. Bids shall be opened either in the presence of bidders or their duly authorized representatives. The bidder
representatives who are present shall sign a register evidencing their attendance. One representative per
applicant shall be permitted to be present at the time of opening the tender.
3. Total transparency will be observed and ensured while opening the Proposals/Bids.
4. FA&DS, FCS&CP Department, Government of Maharashtra reserves the rights at all times to postpone or
cancel a scheduled bid opening.
5. In the event of the specified date of bid opening being declared a holiday for FA&DS, FCS&CP Department,
Government of Maharashtra, the bids shall be opened at the same time and location on the next working
day. In addition to that, if there representative of the bidder remains absent, FA&DS, FCS&CP Department,
Government of Maharashtra will continue process and open the bids of the all bidders.
6. During bid opening, preliminary scrutiny of the bid documents will be made to determine whether they are
complete, whether the documents have been properly signed, and whether the bids are generally in order.
Bids not conforming to such preliminary requirements will be prima facie rejected. FA&DS, FCS&CP
Department, Government of Maharashtra has the right to reject the bid after due diligence is done.
3.12. Preliminary Examination of Bids
FA&DS, FCS&CP Department, Government of Maharashtra will examine the bids to determine whether they
are complete, whether the documents have been properly signed and whether the bids are generally in order.
Any bid found to be non-responsive for any reason or not meeting any criteria specified in the RFP, will be
rejected by FA&DS, FCS&CP Department and Government of Maharashtra and shall not be included for further
consideration.
Initial bid scrutiny will be held and bids will be treated as non-responsive, if bids are:
Not submitted in format as specified in the RFP document
Received without the Letter of Authorization (Power of Attorney)
Found with suppression of details
With incomplete information, subjective, conditional offers and partial offers submitted
Submitted without the documents requested
Non-compliant to any of the clauses mentioned in the RFP
Not conforming to the requested formats
With lesser validity period
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RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
Nonpayment of Tender Fee or Earnest Money Deposit
3.13. Clarification on Bids
During the bid evaluation, FA&DS, FCS&CP Department, Government of Maharashtra may, at its discretion,
ask the bidder for a clarification of its bid. The request for clarification and the response shall be in writing, and
no change in the price or substance of the bid shall be sought, offered, or permitted.
3.14. Evaluation Process
FA&DS, FCS&CP Department, Government of Maharashtra will constitute a Proposal Evaluation Committee to
evaluate the responses of the bidders. The Proposal Evaluation Committee constituted by FA&DS, FCS&CP
Department, Government of Maharashtra shall evaluate the responses to the RFP and all supporting
documents / documentary evidence. Inability to submit requisite supporting documents / documentary
evidence, may lead to rejection.
The decision of the Proposal Evaluation Committee in the evaluation of proposals shall be final. No
correspondence will be entertained outside the process of evaluation with the Committee. The Proposal
Evaluation Committee may ask for meetings with the Bidders to seek clarifications or confirmations on their
proposals.
The Proposal Evaluation Committee reserves the right to reject any or all proposals. Each of the responses shall
be evaluated as per the criteria and requirements specified in this RFP.
The steps for evaluation are as follows:
Stage 1: Pre-Qualification
a) FA&DS, FCS&CP Department, Government of Maharashtra shall open "Pre -Qualification Bid" on the day
of Pre-Qualification Bid opening.
b) Pre-Qualification bid must comprise of pre-qualification proposal only, as per the criteria mentioned in
"Pre-Qualification Criteria" of the RFP.
c) Each of the Pre-Qualification condition mentioned in the relevant section is MANDATORY. In case the
Bidder does not meet any one of the conditions, the bidder will be disqualified.
d) Any request for change in the pre-qualification criteria during the bid evaluation and management
process should be notified to FA&DS, FCS&CP Department, Government of Maharashtra. The decision
regarding continuation of the contract will be as per the discretion FA&DS, FCS&CP Department,
Government of Maharashtra
Stage 2: Technical Qualification
a) FA&DS, FCS&CP Department, Government of Maharashtra shall open "Technical Bid" on the day of
Technical Bid opening.
b) Technical bid must comprise of Technical proposal only.
c) FA&DS, FCS&CP Department, Government of Maharashtra will review the technical bids to determine
whether the technical bids are substantially responsive. Bids that are not substantially responsive are
liable to be disqualified at FA&DS, FCS&CP Department and Government of Maharashtra discretion.
d) The bidders' technical solutions proposed in the bid document will be evaluated as per the requirements
specified in the RFP and technical evaluation criteria.
e) Each technical proposal will be assigned a technical score out of a maximum of 100 marks. Only the
bidders who get a technical score of 70 marks or more will qualify for commercial evaluation stage.
Failing to secure minimum marks shall lead to technical rejection of the bid and bidder.
Stage 3: Commercial Evaluation
a) All the technically qualified bidders (i.e. with Technical score of 70 marks or more) will be notified to
participate in Commercial Bid opening process.
b) The commercial bids for the technically qualified bidders will then be opened on the notified date and
time and reviewed to determine whether the commercial bids are substantially responsive. Bids that are
not substantially responsive are liable to be disqualified at FA&DS, FCS&CP department, Government of
Maharashtra discretion.
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RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
c) The bid security amount and the unopened commercial bids will be returned to the respective
disqualified bidders after selecting the successful bidder. The Proposers would be returned back.
Stage 4: Final score calculation
a) The final score will be calculated through QCBS selection method.
b) The formula used to determine the final score of each bidder would be:
Final Score: (60% x 100 x ITS/HTS) + (40% x 100 x L1/C)
Where:
ITS: Individual Technical Score of the bidder qualified in Stage 2
HTS: Highest Technical Score amongst the bidders
C: Cost mentioned in the commercial bid of the bidder
L1: Lowest Cost amongst the bidders
Example: If in response to this RFP, three Bids from Bidders A, B & C are received and the technical
scores of them are 75, 80 and 90 marks respectively, all the three bids would be technically suitable (i.e.
qualify the Technical Evaluation stage as their technical score are more than 70). Further, if the final
quoted price of bidders A, B & C are Rs.120, 100 & 110 respectively. In the combined evaluation, the
process would be as follows to calculate the final score of each bidder:
Bidder A: 100 x 0.6 x (75/90) + 100 x 0.4 x (100/120) = 83.33
Bidder B: 100 x 0.6 x (80/90) + 100 x 0.4 x (100/100) = 93.33
Bidder C: 100 x 0.6 x (90/90) + 100 x 0.4 x (100/110) = 96.36 (Highest Score)
Bidder C would be considered the successful bidder because of obtaining the highest score and would be
awarded the contract.
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RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
3.15. Pre-Qualification Criteria
C.A. firms who are fulfilling the following conditions will be eligible for submission of proposal:-
S. Parameter Pre-qualification criteria Evidence Required PDF file
No. name to
be
uploaded
by the
Bidder
1. Legal Entity Bidder should: - Copy of firm's PQ_1
registration
- Be registered with Institute of Chartered
Certificate
Accountants of India (ICAI)
(Certificate of
- Have been operating for the last 15 years Practice) with ICAI
from the date of publication of this RFP with mention of
years of firm's
- Have valid GST Registration existence as per ICAI
- Have valid PAN Number certificate
- Be empaneled with CAG for audits - Copy of GST
registration
certificate
- Copy of PAN card
- Proof of
empanelment with
CAG for the year
2018-19
2. Average Average annual turnover from audit - Obtain turn over PQ_2
annual engagements of last 3 financial years (2015-16, certificate from CA
turnover 2016-17, 2017-18) should be at least INR 40
Lacs
3. Positive Net Bidder must have positive net worth in the last - Financial Statement PQ_3
Worth two audited financial years (FY 16-17, FY 17- of the company and
18) a certificate to this
effect from a
Chartered
Accountant
4. Manpower - The CA firm must have minimum 5 full - Partnership deed PQ_4
time partners, out of which 3 full time
- Certificate of
partner should be FCA and have experience
Practice of partners
for more than 15 years with any CA firm.
- Membership number
- The minimum capacity should be more
than 20 employees in the firm.
5. Experience - Experience of having undertaken at least 5 - Firm must submit a PQ_5
assignments (Internal audit Assignments) copy of the
with central/state government/externally appointment letters/
aided project in India, in last 10 years. work order received
from the auditee
- Experience of having undertaken at least 3
organization.
assignment (Preparation of books of
accounts assignments) with any
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RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
S. Parameter Pre-qualification criteria Evidence Required PDF file
No. name to
be
uploaded
by the
Bidder
organization in India, in last 10 years.
6. Non- Bidder should not have been blacklisted by any - The bidder must PQ_6
Blacklisting Govt. authority/Govt. body/Central PSU/State submit a self-
PSU/Govt. institution, since its inception certificate that it has
not been blacklisted
by any Govt.
authority/Govt.
body/Central
PSU/State
PSU/Govt.
institution since its
inception- as per
format provided in
Annexure 1 ("Self
Declaration No
Blacklisting"
During bid preparation, the bidder is required to strictly adhere to the bid format provided in this document.
The format for the same has been detailed in the Annexure 1 to Annexure 5. The Bid should contain the
mandatory list of documents during the pre-qualification stage as defined in Annexures attached.
3.16. Technical Evaluation Criteria
S. Parameter Criteria Description Maximum PDF file
No. Marks name to be
Allotted uploaded
by the
Bidder
1. Average Average annual turnover of last 3 financial years (FY 10 TQ_1
annual 2017-18, 2016-17, 2015-16) of at least 40 Lacs
turnover
>= INR 75 lakhs & < INR 1 crores: 10 marks
>= INR 50 lakhs & < INR 75lakhs: 8 marks
>= INR 40 Lakhs & < INR 50 lakhs: 6 marks
2. Experience The firm should have experience in following projects: 70 TQ_2
Statutory audit of small government organization (less
than 500 crore capital account) 5 marks per
assignment subject to maximum 20 marks
Statutory audit of big government organization (more
than 500 crore capital account) 10 marks per
assignment subject to maximum 20 marks
Concurrent/internal audit in government organization
5 marks per assignment subject to maximum 10
marks
Experience of government in AMRS assignment 10
marks per assignment subject to maximum 20 marks
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RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
S. Parameter Criteria Description Maximum PDF file
No. Marks name to be
Allotted uploaded
by the
Bidder
3. Teaming At least 50% of the team should have proficiency in 10 TQ_3
speaking, reading and writing Marathi - Curriculum
Vitae format of proposed key staff in attached
Annexure 1.
Relevant Experience of the Key personnel as per
format provided in Annexure 1.
Position Minimum Criteria Points
- Qualified CA
Partner/Team - Minimum 15 1 marks
Lead (will act as years of relevant per
Manager) (3 experience person
persons)
- Minimum 2
years of relevant 0.5 marks
Audit Assistant
experience per
(14 persons)
person
4. Approach & Approach/Rollout methodology and work plan for the 10 TQ_4
Methodology, required services have to be performed as detailed in
Work Plan scope of work in the RFP.
& Presentation on how the firm proposes to conduct the
AMRS shall be conducted before target audience.
Presentation
During the presentation, the bidder is required to
present the plan and illustrate the approach to carry
out the scope of AMRS. Presentation tools such as flow
charts, diagrams etc. should be used, wherever
necessary to demonstrate the presentation in a precise
manner.
Proposed team members shall present the presentation
before target audience.
Total Marks: 100
3.17. Commercial Evaluation Criteria
As detailed out in section 3.14.3.
3.18. Miscellaneous
1. The personnel assigned by the Bidder to perform the Services shall be employees of the Bidder, and under
no circumstances shall such personnel be considered employees of the Department. The Bidder shall have
the sole responsibility for the supervision and control of the personnel deployed in the Project and for
payment of such personnel's compensation, provident fund, including sal ary, withholding of income taxes
and social security taxes, worker's compensation, employee and disability benefits and the like and shall be
responsible for all obligations of an employer subject to the Applicable Law.
2. The Bidder shall ensure that the Bid der's team is competent and professional and possesses the requisite
qualifications and experience appropriate to the task they are required to perform under this RFP. The
Bidder shall ensure that the Services are performed through the efforts of the Bidde r's team, in accordance
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RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
with the terms hereof and to the satisfaction of the Department. Nothing in this Agreement relieves the
Bidder from its liabilities or obligations under this RFP to provide the Services in accordance with the
Department's directions and requirements and as stated in this RFP and the Proposal to the extent accepted
by the Department, the Bidder shall be liable for any non-performance, non-compliance, breach or other loss
and damage resulting either directly or only in case of gross negligence or willful misconduct, indirectly by or
on account of its team.
3. The Bidder shall appoint any individual as its authorized representative through a written notice to the
Department. The Bidder's Representative shall have the authority to exercise all of the powers and functions
of the Bidder under this RFP other than the power to amend Agreement and ensure proper administration
and performance of the terms hereof and to bind the Bidder in relation to any matter arising out of or in
connection with this Agreement. The Bidder shall be bound by all undertakings and representations made by
the authorized representative of the Bidder and any covenants stipulated hereunder, with respect to this
RFP, for and on their behalf. The Bidder's representative sh all have all the power requisite for the
performance of the work. The Bidder's Representative shall liaise with the Department's representative for
the proper coordination and timely completion of the works and on any other matters pertaining to the
works. The Bidder's Representative will extend full co-operation to the Department's representative for
supervision/inspection/observation of the equipment/material procedures, performance, reports and
records pertaining to the works. The Bidder shall comply with any instructions that are given by the
Department's representative during the course in relation to the performance of its obligations under the
terms of this RFP. Bidder's Representative shall also have complete charge of the Bidder's personnel
engaged in the performance of the works and to ensure compliance of rules, regulations and safety practice.
Bidder's Representative shall also cooperate with the other service providers/contractors of the Department.
Such Bidder's representative shall be available to the Department's Representative during the execution of
Services.
4. The Bidder shall, to the best of its efforts, avoid any change in the organizational structure proposed for
execution or replacement of any manpower/ resource appointed. If the same is however unavoidable, due to
circumstances such as resource leaving the Bidder's organization, the same shall require approval of the
Department. The Bidder shall promptly inform the Department in writing if any such revision or change is
necessary. In case of replacement of any manpower resources, the Bidder shall ensure efficient knowledge
transfer from the outgoing resource to the incoming resource and adequate hand holding period and
training for the incoming resource. The change or revision of resources shall be subject to levy of Liquidated
damages as provided in the RFP.
5. The Bidder shall be fully responsible for the deployment, transportation, accommodation and catering of all
its employees required for execution of the work and for all costs/charges in connection thereof.
6. The Department's Representative may at any time request the Bidder to remove from the Services any
employee of the Bidder or any person(s) deployed by the Bidder for professional incompetence or negligence
or for being deployed for work for which he is not suited or for unethical, corrupt, fraudulent behavior. The
Bidder shall consider Department's Representative request and may accede to or disregard it except that in
case of unethical, corrupt, fraudulent behavior the Bidder shall remove the person immediately. The
Department's Representative, having made a request, as aforesaid in the case of any person, which the
Bidder has disregarded, may in the case of the same person at any time but on a different occasion, and for a
different instance of one of the reasons referred to above in this Clause object to and require the Bidder to
remove that person from deployment on the work, which the Bidder shall then forthwith do and shall not
again deploy any person so objected to on the work or on the sort of work in question (as the case may be)
without the written consent of the Department's Representative. The Department's Representative shall
state to the Bidder in writing his reasons for any request or requirement pursuant to this clause. The Bidder
shall promptly replace every person removed, pursuant to this section, with a competent substitute. The
change or revision of resources shall be subject to levy of Liquidated damages as provided in the RFP.
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RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
4. Award of Contract
4.1. Notification of Award
FA&DS, FCS&CP Department, Government of Maharashtra shall notify the results of the bid evaluation
through the e-tendering portal of Maharashtra (as provided in the fact sheet).
4.2. Signing of Contract
The successful bidder shall be required to fulfil the Conditions before signing MSA, which are as follows:
a) An unconditional, irrevocable and continuing EMD in a form and manner acceptable to the Department
which would remain valid from the date of issuance till 6 months after expiry of the Term of the Agreement;
b) Obtaining of all statutory and other approvals required for the performance of the Services under this
Agreement.
4.3. Failure to agree with the Terms & Conditions of the RFP
Failure of the successful bidder to agree with the Terms & Conditions of the RFP shall constitute sufficient
grounds for the annulment of the award, in which event FA&DS, FCS&CP Department, Government of
Maharashtra may award the contract to the next best value bidder or call for new proposals. In such a case,
FA&DS, FCS&CP Department, Government of Maharashtra shall forfeit the EMD.
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RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
5. Overview and Objective of Project
5.1. Overview of FCS&CP
The department of Food, Civil Supplies and Consumer Protection came into existence as a separate unit in the
State from March, 1965. It was a part of Agriculture, Food and Cooperation Department prior to this
arrangement. The organization of Weights and Measures was separated from Industry, Energy and Labor
Department and merged with the department from December, 1977. The department mainly deals with the
demand and supply of various essential commodities in the open market as well as Public Distribution System.
The basic responsibility of the department is to enforce various control orders passed in respect of the Essential
Commodities Act, 1955 for price stabilization and matters pertaining to weights and measures.
Financial Advisor and Deputy Secretary (FA&DS) is one of the critical unit of Food, Civil Supplies &
Consumer Protection Department (FCS&CP), Government of Maharashtra. It plays a pivotal role in
maintaining and monitoring the books of accounts of the department and ensuring discipline in all the financial
matters of the department. FADS is headed by the Financial Advisor who is responsible for executing the
Budgetary and Accounting objectives of the department.
Main Objectives of the Department
To strengthen the Targeted Public Distribution System.
To ensure an easy availability of Essential Commodities at reasonable rates.
To create storage facility for public distribution system.
To promote and protect the rights of consumers by way of implementation of Consumer Protection Act,
1986.
5.2. Project Overview
Office of FA&DS, FCS&CP Department, Government of Maharashtra intend to hire an experienced and eligible
Chartered Accountant firm for conducting AMRS of all 42 district offices' financial statements of Food, Civil
Supplies and Consumer Protection Department in Maharashtra State for the current year (FY 2018-19).
5.3. Objective of the project
The Objective of the project is to review and verify all account balances with the supporting documents of the
FA&DS office of Food, Civil Supplies and Consumer Protection department, and reflect true and fair picture in
proforma account for the FY 2018-2019.
True and fair view means that the financial statements are free from material misstatements and faithfully
represent the financial performance and position of the entity.
The project is envisaged to be undertaken considering the interests of all the stakeholders associated with
FA&DS. Considering the gamut of services that fall under the purview of the department, FA&DS, District level
and Taluka level are the key stakeholders who would get benefitted upon accomplishment of the objectives of
the project. The following are the major objective of the project:
1. Prepare proforma accounts for all Districts/Talukas
2. Prepare consolidated proforma accounts of the department.
3. Correction of all errors in proforma accounts; these corrections should be duly bought to the notice of
government
4. Suggestion for improvement in system, processes, forms, formats, annexures, record keeping, accounting.
5. Review of Food Manual and suggestions for preparation of revised draft of Food Manual.
6. Suggestion for computerization and customization of software.
7. All formats used will be updated and should be uniform at all Taluka and DSO level.
8. Suggest method for timely submission of proforma account in future.
9. Ensure double entry accounting at all Districts/ Talukas.
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RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
Components-wise financial statements of schemes as well as the consolidated financial statements of the
concerned District office (DSO/FDO) and department as a whole i.e. (Balance Sheet, Income & Expenditure,
Receipt & Payment, together with relevant accounting policies, notes to accounts and schedules, Bank
Reconciliation Statements, Statement of Funds Position, Reconciliation of Expenditures as per audited
financial statements with the expenditure reported as per the Financial Monitoring Report (FMR) and a
statement of expense (reimbursable from the development partners in a separate format), is to enable the
auditor to express a professional opinion as to whether
a. The financial statements give a true and fair view of FA&DS's financial position of district offices & MTRA
at the end of the year and funds received and expenditure incurred for the accounting period ended 31 st
March 2019.
b. The funds were utilized for the purposes for which they were provided.
c. All grants and expenses are properly and accurately recorded and accounted.
5.4. Standards (as per Manual of Food Accounts)
The following sub-sections provide high level overview of the Manual of Food Accounts
1. Budget classification of receipts and expenditure
a) All payments made, other than those for establishment charges including contingencies and travel expenses,
will be debited to (85-A- Capital outlay on state schemes of government trading A Grain supply scheme
(C) price support and fair price shops Mofussil (1) Cost of purchase and the receipts realized will be
credited to the receipt head (4) deduct Receipts and recoveries on capital account (b) Other
receipts) Under the same head
b) Establishment charges including contingencies and travel expenses, will be debited to (47 Miscellaneous
departments H Miscellaneous H 26 fair price shops scheme (ii) Mofussil).
c) In the case of the dangs districts, however, all payments made other than those for establishment charges
will be debited to "33 A Dangs district Dangs expenditure P capital outlay on schemes of
government trading (a) price support and fair price shops schemes (1) cost of purchase" and the receipts
realized will be credited to the receipt head "(4) deduct receipts and recoveries on capital account (b) other
receipts" under the same head. Establishment charges will be debited to "33 A Dangs district - Dangs
expenditure O-2 Fair Price Shops Scheme."
d) The payment should be met from the provisions places at the disposal of the (Collectors/Deputy
commissioners) under the above expenditure heads.
e) Reference to the collectors in these rules include references to the deputy commissioners of the Vidarbha
district also. Similarly, references to godown-keeper include godown manager where the latter have been
appointed. Reference to mamlatdar includes reference to mahalkari or tahsildar. References to the
accountant General include reference to the deputy Accountant General Also.
2. Allotments of food grains
Generally, allotment of food grains will be made by the government in the (agriculture and forest department)
to each district. A register in Form A (3) should be kept in the district office to watch arrivals. One or more
pages in the register should be reserved under each allotment.
3. General outline of the scheme of accounts
a) A broad outline of the arrangements for initial accounts at the godown, co-ordination at the (Taluka) and
district offices and the methods to be adopted for final preparation of pro-forma accounts is indicated in this
section. Further details are given in the subsequent sections.
b) The Godown-Keeper at the storage center will note down arrivals as they come in as follow:
Arrivals from outside, whether from government of India stocks, or from another district, or from another
supplier, should be noted in a register in form E (1).
Arrivals from local purchases should be noted in a register in Form W.
Arrivals by transfer from another godown should be noted in Form H (B).
He will note down the stack no. where the grains are stacked in one or the other of the above registers as may be
appropriate. He will also note down sales in form F, as they are made, and exports to other districts or other
godown in form H (3). Stack nos. will also be noted in theses registers. From this information, he will then post
the stack register, Form E. Arrivals will be posted in columns (3) to (6) of the Register in Form E. The R or the
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RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
transport pass no., in case of road transport should be shown in column (2). It will be seen that separate
columns are prescribed for "standard" and "unstandard" bags. Sales should be noted in columns (8) and (9)
indicating the permit no. in column (7). Exports and transfers to other godowns will be noted in columns (11) to
(14). Further details for positing the form E are given in paragraphs 9 to 16 below.
Intimation of arrivals in case of item (i) will be given by the godown-keeper to the taluka and district offices on
the date of receipts in Form B. Weekly extracts of the stock account form J, which will be a weekly summary of
the stock register, will be forwarded to the Taluka office. A monthly extract from registers E (1) and H (3) will be
supplied to the taluka and District offices. Similarly, a weekly extract from register W will be forwarded to the
Taluka office. The Taluka office will prepare a summary of payments and forward it to the District office. The
extracts will be required for building up of value accounts and for checking imports due to be received in case of
items (i), and for checking payments for local purchases in case of item (ii) above.
4. Consolidation of district pro-forma accounts
As early as possible after the close of each quarter and not later than one month after that, the pro-forma
accounts of each district should be submitted to the FA&DS office. They will be further consolidated in the
office of FA&DS, for the whole state, and the final consolidated account will be submitted to government
indicating the financial results of the scheme and whether any adjustments regarding overheads, selling prices,
etc., are called for.
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RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
6. Current Account Framework
Godown Taluka Office District Office FADS Office
Office Transaction / Process Document Frequency
Godown Receipt of goods at godown Form E(1) Outside Purchases As and When
Form W - Local Purchases
Form H(B) Another godown
transfer
Sales of goods from godown Form H As and When
Exports to other districts / godowns Form H(3) As and When
Stack Register Form E As and When
Intimation of arrival of outside goods Form B As and When
Weekly summary of stack register Form J Weekly
Godown Shortage Form F Weekly
Cleaning shortage Form F(1) Weekly
Taluka Cash Account - receipt and expenditure PLA 7 Monthly
Sales proceeds from FPS H2 Monthly
Stock Statement R Account Monthly
List of payment made into treasury PLA 2 Daily
Summary of Permits Form Z As and When
Recoveries and payable amount from Form G Monthly
and to FPS
DSO Consolidated Stock Statement R Account Monthly
Consolidated Cash Account - receipt and PLA 7 Monthly
expenditure
Consolidated Sales proceeds from FPS H2 Monthly
Proforma Accounts BS, P&L, Trading and Store A/c Quarterly
FADS Consolidated Proforma Accounts BS, P&L, Trading and Store A/c Quarterly
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RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
7. Maintenance of Registers and Reports
7.1. At the Godown
Particulars Summary Register No.
Register of receipts by imports For record of transaction in their E (1)
chronological order
Register of local purchases For record of transaction in their W
chronological order
Register of exports outside For record of transaction in their H (3)
district and transfers to and chronological order
from another godown in the
same district
Register of permits For record of transaction in their H
chronological order.
Bin card To show up to date position in terms E (2)
of bags
Stack Register To show all operations connected with E
each stack
Register of godown shortages Register of godown to keep recorded F
of all storage losses
Register of cleaning losses Register of godown to keep recorded F (1)
of all storage losses
Stock account For Imports Summary of stock register, extract of J
which is forwarded every week to
Taluka office for further consolidation
Stock account for local Summary of stock register, extract of N
purchases register of which is forwarded every week to
gunniestwine Taluka office for further consolidation
Stock account of sweepings and Summary of stock register, extract of Z (2)
by products which is forwarded every week to
Taluka office for further consolidation
Register of Labour charges Godown charges L
Register of transport charges Godown charges M
Register of bills Godown charges L (1)
Godown cash book for Godown charges FR form No. 2
permanent advances
transactions
Register of dead stock, Note Miscellaneous K
book, Weighment book, Visit
book
Page 34 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
7.2. By Purchase officer
Particulars Summary Register No.
Cash account of the purchase Registers for records U
officer, Local purchases
Acquittance Rolls of purchases Register for records V
officer
7.3. At the Government Grain shops
Particulars Summary Register No.
Quantity stock book Records G.G.S.2
Sales register Records G.G.S.6
Account of Gunhies Records G.G.S.5
Cash account Records G.G.S.7
7.4.At the Taluka office
Particulars Summary Register No.
Register of imports due to be To be posted from reports in form B A
received received from the godown
Register of permits to be kept at To record permits for sales as they are H (1)
the Taluka office issued
To be completed from godown
extracts of H
Register of challans/cash To record refunds due on challans at H (2)
received in payment for food the time of issue of permits
grains.
To record refunds made
Register of refunds on short
deliveries
Register of new Gunnies/twine To which distribution of gunnies and O (1)
at the Taluka. twine allotted by district office to each
Taluka
Register for watching recoveries Recoveries from FPS shops G
from godown staff
Register of Dead stock Dead stock accounting K
Register of Bills Bills records L (1)
Register of issues Issues records G.G.S.1
Consolidation of issues made to - G.G.S.11
grain shops and deliveries taken
Page 35 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
Consolidation of stock account. Stock record G.G.S.12
Adjustments for Adjustments G.G.S.13
increase/decrease on account of
price change in the cost value of
the closing balances on the day
preceding the date of change in
price.
Consolidation of cash account Cash account G.G.S.14
Reconciliation with the credits Reconciliation G.G.S.15
accounted by treasuries and sub-
treasuries
Register of remittances Remittances G.G.S.16
7.5. At the District Office
Particulars Summary Register No.
Register of imports due to be To be posted from R. Rs., etc., and A
received reports from godowns in form B
Register of local purchases from To record local purchases from A ( modified )
Apex marketing federation extract of W(modified)
Register of debit schedules of the To record payments made to the A (1)
government of India. government of India and to provide
for linking with register A
Register of difference between To provide for corrections in accounts A (2)
estimated and actual cost of
purchases to be accounted
Allotment Register To watch fulfilment of quotas, etc. A(3)
Register of adjustments To watch clearance of incorrect A (4)
accounted in treasury accounts adjustments made by accounts officer
but not accepted finally
Register of adjustments by A.G. To record items of adjustments A (5)
Awaiting acceptance awaiting acceptance from register
A(1)
Exports and transfers To be posted from godown reports S
Transfers within districts and authorizing orders for watching
arrival in case of transfers and for
billing correctly in case of exports
Export outside the district To be posted from godown reports T
and authorizing orders for watching
arrival in case of transfers and for
billing correctly in case of exports
Stock Account Purchase and - O
distribution of new gunnies and
Page 36 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
twine.
Cash book Register if cheques, Payment Records P (6)
drafts, etc. for payment of food-
grains.
Cash book for cash, drafts for Cash payment records P (7)
payment of food grains
Schedules of receipts and This will form list of challans and P (5)
expenditure as accounted at the vouchers with classification against
treasury. each items
Classification lists of receipts This provides for grouping of challans P
and payments as accounted at and bills from P (5)
treasury including adjustments
made through the accountant -
general
Summary of receipts and To be summarized from form P P (1)
payments
Register of abstract contingent For watching submissions of detailed P (2)
bills bills
Classified lists of receipts and - G.G.S.9
payments accounted for at the
Treasury including adjustments
through the accountant - general
Summary of receipts and - G.G.S.10
payments in government grain
shops scheme.
Valuation of receipts at the Consolidation and compilation of Working sheet 1
godowns, stock in transit, and accounts
transit loss.
Reconciliation of receipts Consolidation and compilation of Working sheet 2
Imports accounts
Reconciliation of sales Consolidation and compilation of Working sheet 3
accounts
New gunnies reconciliation Consolidation and compilation of Working sheet 4
accounts
Register of transfer entries Consolidation and compilation of Working sheet 5
accounts
Claims register Railways Railways records C
Register for demurrage and Records C (1)
wharf age charges
Claims register Road Road records D
Transport
Page 37 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
Register of godown shortages Records F
Register of cleaning losses Records F (1)
Register for watching recoveries Records G
from godown staff, etc.
Godown rent register Rent records I
Register of dead stock Dead stock record K
Bill register Records L (1)
Register of railway credit notes Credit note records Z (3)
Bill register for railway credit - Z (4)
notes
Register of unreconciled items Suspense account Y
shown under suspense -
Misclassifications
7.6.Reports submit to FADS office by District office
Particulars Frequency Register No.
Pro-forma accounts with Quarterly Q
working sheets
Details of assets and liabilities Quarterly Q (1)
List of outstanding payments not Q (2)
included in the balance sheet
List of outstanding receipts and Quarterly Q (3)
recoveries not included in the
balance sheet
Summary of receipts and Monthly P (1)
expenditure
Schedule of receipts and Monthly P (5)
expenditure
Statement of expenditure Monthly P (8)
Statement of receipts Monthly P (9)
Consolidated stock account Monthly R
Summary of receipts and Monthly G.G.S.10
expenditure
Page 38 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
Detail of numbers of Godowns, Taluka offices and DSO offices:
S. No Particulars Total count
1 Godown 946
2 Taluka Office 422
3 DSO office 42
Page 39 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
8. Scope & Coverage of AMRS
Review and verify all account balances with supporting documents relating to financial statement line items for
FY 2018-2019 and reflect true and fair picture in proforma accounts. FADS intends to carry out thorough review
of its books of accounts to address key anomalies and incorrect account balances identified by it through a
diagnostic review by a chartered accountant.
· Balances and account correction - Reviewing and verifying
Review and correction of accounts account balances with the supporting documents for
operational accounts
· Review and prepare the Profit and loss account, Trading
Preparation of Proforma Accounts account, balance sheet for the financial year 2018-2019
On a broader level, following is the scope and coverage of work to be carried out:
1. Account Management Related Services (AMRS) - It includes review, verification, preparation
and rectification of accounts as described in the relevant section of the table below. Accounts
shall be signed by the partner.
2. Support Services Support services to be carried out to help resolve any issues/problems arise
out of the scope of work as described in the relevant section of the table below.
Note 1 The below scope of work should be carried out as per the accounting standards issued by ICAI. If there is
any material misstatement or any deviation from accounting standard found then government may discontinue
the contract with selected bidder. Furthermore, government will impose penalty to the extent of loss incurred
and/ or will incur in future due to such variation. Moreover, government may blacklist or take legal action
against selected bidder.
Note 2- In case of any dispute regarding the interpretation/ coverage of the scope during the execution of the
contract, the matter will be jointly discussed by the bidder and the FA&DS, FCS&CP Department, Government of
Maharashtra. The decision of the FA&DS, FCS&CP Department, Government of Maharashtra will be final a
binding on the bidder.
The scope of work, applicable to the selected entity is described herein below:
Review of accounts
S. No. Particulars Area
AMRS Scope of work
1 Verification and rectification of opening and closing stock balances Stock
needs to be verified with supporting documents - R account with
records maintained in godown premise
2 Review and correction of godown shortage form F with supporting Shortage
documents
3 Review and correction of sale of goods from godown Form H with Sales of goods from
supporting documents maintained in godown premises Godown(G)
4 Review and correction pending delivery data as shown in average sheet Stock pending to be
for stock valuation with supporting documents maintained in delivered
Taluka/DSO office
5 Physical Verification of stock in hand in all godowns and cross check Physical Verification
with records maintained in godown premises. Review and correction of
Page 40 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
carry forward of non-existing stock in Proforma account with
supporting documents and physical verification conducted by chartered
accountant
6 Review and correction of summary of permit account with supporting Permit summary
documents maintained at Taluka level for checking the accuracy of data
7 Review and correction of sales proceeds with supporting documents Sales
such as H2 accounts, summary of permits, etc.
8 Review and correction of FPS recoverable and payable amount shown Register G
in proforma account with supporting documents such as G register, etc.
and need to be showing true and fair balance in proforma account
9 Review and correction of Register for receipts by imports Register E (1)
10 Review and correction of Register for local purchases Register W
11 Review and correction of Register for exports outside district and Register H (3)
transfers to and from another godown in the same district
12 Review and correction of Register for Labour charges Register L
13 Review and correction of Register for transport charges Register M
14 Review and correction of Cash account of the purchase officer, Local Register U
purchases
15 Acquittance Rolls of purchases officer Register V
16 Review and correction of Register for watching recoveries from godown Register G
staff
17 Review and correction of Register for Dead stock in godowns Register K
18 Review and correction of Register for Bills, if any Register L (1)
19 Review and correction of Register for issues Register G.G.S.1
20 Review and correction of consolidation for issues made to grain shops Register G.G.S.11
and deliveries taken
21 Review and correction of all registers maintained at Taluka and District All registers and forms
level and cross check with the supporting documents
22 Review and correction of purchases made during the year with Advances
advances made to parties for purchases Advances other than FCI
23 Review and correction advances made to FCI for purchases of food FCI Purchases and
grains with supporting documents and need to be figured out the advances
correct advance in the name of FCI in FADS books DSO wise
24 Review and correction of opening and closing capital account balances Capital account
by referring record of earlier years
25 Review and correction of cash account receipt and expenditure Receipt & expenditure
account PLA 7 of all Taluka with supporting documents account
Page 41 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
26 Review and correction of consolidated Stock statement, Consolidated Consolidated statements
Cash account and consolidated sales proceeds from FPS with all the
records submitted by Taluka to DSO office for the purpose of
preparation of proforma account
27 Incorrect Cash in hand need thorough and in-depth scrutiny by Cash in hand
chartered accountant
28 Review and correction of Recoverable and payables in proforma Debtors & creditors
account with supporting documents
29 Review and correction of Suspense account entries Suspense account
30 Preparation of elaborative Schedules/ Annexures along with proforma Annexure/working sheet
31 Objections relating to Accounts must be cleared by selected bidder CAG report
33 Review and correction of errors in financial position Balance sheet
34 Review and correction of classification of assets and current assets Fixed and current asset
35 True & Fair view of financial position of organization through Supporting documents
maintenance of correct, reliable and complete accounts to proforma account
36 MRA / TRA Review of remittance register, voucher register and other Others
statements and registers (SO2, SO3 & SO4)
37 MOFUSSIL Review of R, H2, PLA7 statements R, H2, PLA7 statements
38 Review and correction of Trading A/c, P&L A/c and Balance sheet Trading, P&L and
Balance sheet
39 To examine and report on whether the books of accounts and other Books of accounts
records have been maintained in accordance with the statutory
provisions and they are adequate enough and whether the financial
reports are reliable & provide the results of the actual operations
correctly.
To examine and report on whether the policies/guidelines/norms
prescribed, delegation of powers granted by the Authority or financial
procedures laid down by the management and the provisions of various
applicable laws are being followed strictly/complied with.
Page 42 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
40 Preparation of financial statements/proforma of all DSO by chartered Project Financial
accountant Statements
Collate the R account, PLA 7, H2 account, receipt and expenditure
account, Cash account, stock statement account, etc. from respective
DSO each month
Review and prepare the Trading account, Profit and loss account,
Balance sheet for the year - 2018-2019 on the basis of documents
available at DSO office
The chartered accountant is supposed to take all possible efforts to
correct the opening balances of all ledger accounts. In case, the record
made available is not sufficient, the chartered accountant needs to
apply his expertise based on available records, information and need to
take best possible action to arrive at correct/fair balance. Any
assumptions/ limitations in this regard need to be discussed with and
approved, FA&DS, FCS&CP Department, Government of Maharashtra
Examples
The cross confirmation should be obtained in case of
debtors/creditors/receivables/payable etc.
The physical verification should be done in case of cash balance
and stock. The chartered accountant is supposed to suggest and
take approval from higher/appropriate authorities for write
off/write back of balances to ensure correct/fair closing balances.
The final Report on Accounts for 2018-19 should be submitted within
five months of work order to FA&DS, FCS&CP Department and 3 copies
to the Principal Secretary, Government of Maharashtra. Copies shall be
Spiral Bound and also soft copy in MS Excel/ MS Word and Scanned
(both) is also to be submitted in mail or CD of the audited financial
statements. The final report should be along with the final utilization
certificates signed by the Auditor with his comments, if any.
Support Services
41* Assist in preparation of revised food manual *Support Service
Help to resolve any issues/problems arise out of the scope of work and
reports submitted by chartered accountant firm
Assist to update the outdated formats and make them uniform for
Talukas and DSO office
Submission of flow chart of IT system before implementing the IT
system in place
Assist in implementation of IT system
*The support service includes the following points:
1. Two resources are required on full time basis. They should be qualified CA out of the team.
2. They will take guidance from their firm's senior partners, who worked on the AMRS project, as and
when required.
3. Such partners will be available for discussion as and when required by government department.
4. Place of service will be FADS office. However they will provide services at all levels such as Taluka level,
Godown level, DSO level and FADS level as and when required.
5. Duration of support service will start after completion of the AMRS project and will provide services till
the date of expiry of the contract. Government may continue the support service contract after
completion of the project for any period, which will depend upon discretion of the government.
6. Cost of the support service will be calculated on the basis of rate agreed per resource in AMRS project for
extended support period.
Page 43 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
8.1. Representation by Management
The Bidder should sign the financial statements for the preparation and fair presentation of the financial
statements.
8.2. Project Rollout Methodology
This section provides a detailed description of the various Rollout Methodologies that can be utilized for the
project
Activity Action
Opening and closing balances Stock, Physical verification of inventory and review of
capital account, etc. balances carry forwards in proforma account
MOFUSSIL Review of R, H2, PLA7 Review all supporting documents with the given
statements statements All district except Mumbai and Thane
urban district
MRA / TRA Review of remittance Review all input data to verify the data in registers
register, voucher register and other and statements Mumbai and Thane urban district
statement (SO2, SO3 & SO4)
Review of Trading A/c, P&L A/c and Review all the statements/ forms/ registers to verify
Balance sheet the balances in proforma accounts
Review of all claims, subsidy, advances to Verify the same with supporting documents and
FCI, debtor balances, creditor balances, check all the pending applications/letters/files for
suspense account, etc. submission and reasons for the same
Page 44 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
9. Project Milestone and Payment Schedule
Sr. No. Phases Milestones Payment
1. Team Identification and finalisation of accounts *T + 7 days 25%
program
Team mobilization T + 14 days
Phase 1 Submission of Proforma Accounts on 6 T + 44 days
DSO offices
Phase 2 Submission of Proforma Accounts on T + 74 days
10 DSO offices apart from Phase 1
2. Phase 3 Submission of Proforma Accounts on T + 104 days 25%
10 DSO offices apart from Phase 1 & 2
Phase 4 Submission of Proforma Accounts on T + 134 days
10 DSO offices apart from Phase 1, 2 & 3
Phase 5 Submission of Proforma Accounts on 6 T + 150 days
DSO offices apart from Phase 1,2,3 & 4
Submission of Consolidated Proforma Accounts T + 180 days
of the department
3. Submission of suggestion for improvement in T + 210 days 10%
system, processes, forms, formats, annexures,
record keeping, accounting.
Submission of suggestions for preparation of T + 210 days 20%
revised draft of Food Manual.
Submission of suggestions for computerization T + 210 days 10%
and customization of software.
Submission of suggestions for updation and T + 210 days 5%
uniformity in all formats used at all Taluka and
DSO level.
Submission of method for timely submission of T + 210 days 5%
proforma account in future.
Support service Per month As per rate
agreed
*T refers to the date of signing of Master Service Agreement between the successful/selected bidder and FADS,
FCS&CP Department- Government of Maharashtra. "Days" refer to Calendar Days.
The submission of Reports to FA&DS would be deemed satisfactory only after receiving official communication
from FA&DS on the desired outcome. Payment milestones as agreed in above table would be strictly released
after receiving this official communication. Payment milestones as agreed in above table will be calculated on
AMRS project cost (excluding support cost).
Page 45 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
10. Service Level Agreements (SLA)
This Section indicates the suggested SLA between FA&DS, FCS&CP Department, Government of Maharashtra
and the selected bidder for the project. SLA's are necessary to ensure the su ccessful implementation of the
project. If the performance of the selected bidder falls below the prescribed tolerance limit, a penalty is imposed
for the breach. All the payments to the selected bidder are linked to the compliance with the SLA specified in
this section. This section describes the service levels to be established for the Services offered by the selected
bidder. The selected bidder shall monitor and maintain the stated service levels to provide quality service.
Failure of the selected bidder to agree with the Terms & Conditions of the RFP shall constitute sufficient
grounds for the annulment of the award, in which event FA&DS, FCS&CP Department, Government of
Maharashtra may award the contract to the next best value agency or call for new proposals or invoke the PBG.
Phases Timeline Penalty
Delay > 30 days
AMRS Scope of work
Team Identification and finalisation of accounts T + 7 days 5%
program
Team mobilization T + 14 days 5%
Phase 1 Submission of Proforma Accounts on 6 T + 44 days 5%
DSO offices
Phase 2 Submission of Proforma Accounts on 10 T + 74 days 5%
DSO offices apart from Phase 1
Phase 3 Submission of Proforma Accounts on 10 T + 104 days 5%
DSO offices apart from Phase 1 & 2
Phase 4 Submission of Proforma Accounts on 10 T + 134 days 5%
DSO offices apart from Phase 1, 2 & 3
Phase 5 Submission of Proforma Accounts on 6 T + 150 days 5%
DSO offices apart from Phase 1,2,3 & 4
Submission of Consolidated Proforma Accounts of T + 180 days 5%
all DSO office
Support Service
Submission of formal reports of suggestions for T + 210 days 5%
improvement in system, processes, forms, formats,
annexures, record keeping, accounting
Submission of formal reports of suggestions for T + 210 days 5%
preparation of revised draft of Food Manual
Submission of formal reports of suggestions for T + 210 days 5%
computerization and customization of software
Note:
All the penalties shall be calculated at the time of invoice submission. The period for evaluation of SLA will be
based on the timelines mentioned in the above table.
Page 46 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
The penalty shall be calculated on contract price and deducted from the Invoice amount due to vendor. All the
above mentioned penalties are independent of each other.
The upper cap on the penalty due to non-compliance of individual service levels shall be 10%. If the total
penalty at any point of time exceeds 15% of contract price, the department reserves the right to terminate the
MSA and get the work done through a third party at the risk and cost of the vendor.
Penalty would be waived, if there will be valid reasons with supporting documents for delay in above given
processes.
Miscellaneous Penalties
No. SLA's Penalty/ Liquidated Damages
1 Inadequate coverage as per scope defined in Section 8 Penalty to the extent of loss FCS&CP has
of this RFP incurred and/ or will incur in future due to
such variation.
2 Quality of work/ deliverables not as per the scope Re-performance of the part not in conformance
defined in Section 8 of this RFP or requirements with the scope/ requirements, including levy of
communicated by FA&DS, FCS&CP Department, penalty to the extent of loss FCS&CP has
Government of Maharashtra with reference to the incurred and/ or will incur in future due to
scope defined in Section 8 of this RFP , from time to such variation.
time during the execution of the contract
In case of multiple instances of unsatisfactory
quality of work/deliverables possibility of
termination of contract.
3 Failure to highlight any significant (per the discretion Penalty to the extent of loss FCS&CP has
of FA&DS, FCS&CP Department, Government of incurred and/ or will incur in future due to
Maharashtra) assumptions, limitations encountered such omission.
while execution of the work as per the defined scope
including but not limited to the correction of the
opening balances of all ledger accounts.
4 Failure to highlight any fraud, material mis-statement Penalty to the extent of loss FCS&CP has
which the bidder may come across while execution of incurred and/ or will incur in future due to
the contract as per the defined scope such variation, including but not limited to
cancellation of contract.
5 Delay in replacement of resource as per the Section Penalty to the extent of loss FCS&CP has
3.18 sub section (iv) of the RFP incurred and/or will incur in future due to such
event.
6 Delay in replacement of resource as per the Section Penalty to the extent of loss FCS&CP has
3.18 sub section (v) of the RFP incurred and/ or will incur in future due to
such event.
7 Any unprofessional behavior, improper conduct of the Penalty as per the discretion of the FA&DS,
bidder's staff towards any staff of Government of FCS&CP Department, Government of
Maharashtra Maharashtra including but not limited to
cancellation of contract.
Note - *In determination of the penalty amount the decision of the FA&DS, FCS&CP
Department, Government of Maharashtra will be final an binding on the bidder.
Page 47 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
11. Annexure 1: Pre-qualification Bid Formats
11.1. Bid covering letter format
To
Financial Advisor & Deputy Secretary,
Food, Civil Supplies and Consumer Protection Department,
Government of Maharashtra
8th Floor, New Mantralaya Building, G T Hospital Premises,
Lokmanya Tilak Road, Mumbai 400001
Subject: Selection of Chartered Accountants firm for AMRS of FA&DS, FCS&CP Department of Maharashtra
Dear Sir,
We, the undersigned, offer to provide services to FA&DS, FCS&CP Department, Government of Maharashtra
with reference to your Request for Proposal No. ___________ dated __/__/____ and our Proposal. We are
hereby submitting our Pre-qualification bid.
We hereby declare that all the information and statements made in this Pre-qualification bid are true and
accept that any misinterpretation contained in it may lead to our disqualification.
We agree to abide by all the terms and conditions of all the volumes of this RFP document. We would hold the
terms of our proposal valid for the number of days as stipulated in the RFP document.
Yours sincerely,
(Authorized Signatory)
Signature:
Name:
Designation:
Address:
Seal:
Date:
Page 48 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
11.2. Pre-Qualification Compliance
Reference of
Compliance Supporting Documents
# Eligibility Criteria Document Proof
(Yes/No) in the Bid with page
numbers
1 RFP Document fees
2 Earnest Money Deposit
Bidder should: - Copy of firm's registration
Certificate (Certificate of
- Be registered with Institute
Practice) with ICAI with
of Chartered Accountants of
mention of years of firm's
India (ICAI)
existence as per ICAI
- Have been operating for the certificate
last 15 years from the date
- Copy of GST registration
3 of publication of this RFP
certificate
- Have valid GST
- Copy of PAN card
Registration
- Proof of empanelment
- Have valid PAN Number
with CAG for the year
- Be empaneled with CAG for 2018-19
audits
Average annual turnover from Obtain turn over certificate
audit engagements of last 3 from CA
4 financial years (2015-16, 2016-
17, 2017-18) should be at least
INR 40 Lacs
Bidder must have positive net Financial Statement of the
worth in the last two audited company and a certificate to
5 this effect from a Chartered
financial years (FY 16-17, FY 17-
Accountant
18)
- The CA firm must have - Partnership deed
minimum 5 full time
- Certificate of Practice of
partners, out of which 3 full
partners
time partner should be FCA
and have experience for - Membership number
6 more than 15 years with any
CA firm.
- The minimum capacity
should be more than 20
employees in the firm in the
line of Commerce
- Experience of having Firm must submit a copy of the
undertaken at least 5 appointment letters/ work
assignments (Internal audit order received from the
7 Assignments) with
auditee organization
central/state
government/externally
aided project in India, in
Page 49 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
Reference of
Compliance Supporting Documents
# Eligibility Criteria Document Proof
(Yes/No) in the Bid with page
numbers
last 10 years.
- Experience of having
undertaken at least 3
assignment (Preparation of
books of accounts
assignments) with any
organization in India, in last
10 years.
Bidder should not have been The bidder must submit a self-
blacklisted by any Govt. certificate that it has not been
authority/Govt. body/Central blacklisted by any Govt.
PSU/State PSU/Govt. authority/Govt. body/Central
8 institution, since its inception PSU/State PSU/Govt.
institution since its inception-
as per format provided in
Annexure 1("Self Declaration
No Blacklisting"
9 Power of Attorney
10 No deviation format
Page 50 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
11.3. Bidder's General Information format
S. Item Bidder's Response
No.
1. Bidder Name
2. Year Established
3. Headquarter/ Head Office Address of
Bidder along with contact details (e-mail
and telephone numbers)
4. Total No. of partners
5. Total No. of qualified CA with full time
employment with the bidder
6. Website
7. PAN of Bidder
8. GST Registration No.
9. ICAI Registration Details
10. Contact Name of Authorised Signatory
11. Designation of Authorised Signatory
12. Contact details of the authorised signatory
Yours sincerely,
(Authorized Signatory)
Signature:
Name:
Designation:
Address:
Seal:
Date:
Page 51 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
11.4. No deviations format
To
Financial Advisor & Deputy Secretary,
Food, Civil Supplies and Consumer Protection Department,
Government of Maharashtra
8th Floor, New Mantralaya Building, G T Hospital Premises,
Lokmanya Tilak Road, Mumbai 400001
Dear Sir,
This is to certify that our offer is exactly in line with your tender enquiry/RFP (including amendments) no.
_________ dated __/___/____. This is to expressly certify that our offer contains no deviation either Pre-
qualification or Commercial in either direct or indirect form.
(Authorized Signatory)
Signature:
Name:
Designation:
Address:
Seal:
Date:
Page 52 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
11.5. Average annual turnover of last 3 financial years (2015-16, 2016-17,
2017-18)
To
Financial Advisor & Deputy Secretary,
Food, Civil Supplies and Consumer Protection Department,
Government of Maharashtra
8th Floor, New Mantralaya Building, G T Hospital Premises,
Lokmanya Tilak Road, Mumbai 400001
Sir/Madam,
I have carefully gone through the Terms & Conditions contained in the RFP Document for Selection of
Chartered Accountant firm for AMRS at Office of FA&DS, FCS&CP department of Maharashtra.
I hereby declare that below are the details regarding Overall Turnover:
Year Turnover (Rs. In lakhs)
2017-18
2016-17
2015-16
I further certify that I am competent officer in my company to make this declaration.
Yours Sincerely,
(Authorized Signature)
Name of the Bidder :
Place :
Date :
Company Seal :
Page 53 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
11.6. Declaration of Net worth of last 2 financial years (FY 16-17, FY 17-18)
To
Financial Advisor & Deputy Secretary,
Food, Civil Supplies and Consumer Protection Department,
Government of Maharashtra
8th Floor, New Mantralaya Building, G T Hospital Premises,
Lokmanya Tilak Road, Mumbai 400001
Dear Sir,
I have carefully gone through the Terms & Conditions contained in the RFP Document for Selection of
Chartered Accountant firm for AMRS at Office of FA&DS, FCS&CP department of Maharashtra.
I hereby declare that the company _____________________ (name of the bidder) has positive net worth as
on __________.
As per the financial statements, the net worth recorded on 31 st March 2018 is ______ Indian Rupees (Crore).
I hereby declare that below are the details regarding Net Worth:
FY 2016-17 FY 2017-18
Component
(In Crore) (In Crore)
Net Worth
Yours Sincerely,
(Authorized Signature)
Name of the Bidder :
Place :
Date :
Company Seal :
Seal / Signature
(Chartered Accountant)
Page 54 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
11.7. Self-Declaration No Blacklisting
To
Financial Advisor & Deputy Secretary,
Food, Civil Supplies and Consumer Protection Department,
Government of Maharashtra
8th Floor, New Mantralaya Building, G T Hospital Premises,
Lokmanya Tilak Road, Mumbai 400001
Dear Sir,
We M/s ___________________ (Name of the Bidder) having head office at
_______________________________________ undertake the following.
We M/s___________________ (Name of the Bidder) are not blacklisted by the Central Government, State
Governments, Union Territories, PSUs or Government Corporations in India.
Signed on behalf of M/s ________________________ (Name of Bidder)
Yours Sincerely,
(Authorized Signatory)
Signature:
Name:
Designation:
Address:
Seal:
Date:
Page 55 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
11.8. Undertaking for the number of qualified employees in the firm
To
Financial Advisor & Deputy Secretary,
Food, Civil Supplies and Consumer Protection Department,
Government of Maharashtra
8th Floor, New Mantralaya Building, G T Hospital Premises,
Lokmanya Tilak Road, Mumbai 400001
Dear Sir,
I have carefully gone through the Terms & Conditions contained in the RFP Document for selection of
Chartered Accountant firm for AMRS for FA&DS, Food, Civil Supplies and Consumer Protection Department,
Maharashtra.
I also declare that out of the resources considered in the above table, following are employees who are fluent in
speaking English, Hindi & Marathi (all 3 languages):
Sr Name of Total years of Years with
Designation Qualification
No Resource Experience the firm
I further certify that I am competent officer in my company to make this declaration.
Yours Sincerely,
(Authorized Signatory)
Signature:
Name:
Designation:
Address:
Seal:
Date:
Page 56 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
11.9. Details of Experience of Responding Firm
As per the format below the responding firm should provide information w.r.t. each project on the similar
assignments required for evaluation of pre-qualification criteria
Sr.
Items Details
No.
General Information
1 Customer Name
Name of the contact person
2 and contact details for the
client of the assignment
Project Details
1 Project Title
2 Start Date/End Date
3 Current Status ( work in
progress/completed)
4 Number of staff deployed in the
assignment
Size of the project
1 Order Value of the project
(INR)
Enclosures Required
Enclosure A:
Narrative Description of the Project (attach separate sheet if required)
Enclosure B:
Completion Certificate issued & signed by the competent authority of the client entity along with the
supporting documents such as Work order OR Contract clearly highlighting the scope of work and value of
the contract/ order
(Authorized Signatory)
Signature:
Name:
Designation:
Address:
Seal:
Date:
Page 57 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
11.10. Power of Attorney
Know by all men by these presents, We_________________________ (Name of the Bidder and address of
their registered office) do hereby constitute, appoint and authorize Mr. / Ms._______________________
(name and residential address of Power of attorney holder) who is presently employed with us and holding the
position of _________________________ as our Attorney, to do in our name and on our behalf, all such
acts, deeds and things necessary in connection with or incidental to our Proposal for "Account Management
Related Services to Food, Civil Supplies and Consumer Protection Department, Government of Maharashtra",
including signing and submission of all documents and providing information / responses to the Department,
representing us in all matters before Department, and generally dealing with the Department in all matters in
connection with our Proposal for the said Project.
We hereby agree to ratify all acts, deeds and things lawfully done by our said Attorney pursuant to this Power of
Attorney and that all acts, deeds and things done by our aforesaid Attorney shall and shall always be deemed to
have been done by us.
For ___________________________
Name:
Designation:
Date:
Time:
Seal:
Business Address:
Accepted,
_________________________ (Signature)
(Name, Title and Address of the Attorney)
Note:
1. The mode of execution of the Power of Attorney should be in accordance with the procedure, if any, laid down by the
applicable law and the charter documents of the executant(s) and when it is so required the same should be under
common seal affixed in accordance with the required procedure.
2. The Power of Attorney shall be provided on Rs.100/- stamp paper.
3. The Power of Attorney should be supported by a duly authorized resolution of the Board of Directors of the Bidder
authorizing the person who is issuing this power of attorney on behalf of the Bidder.
Page 58 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
12. Annexure 2: Technical Bid formats
12.1. Covering Letter format
To
Financial Advisor & Deputy Secretary,
Food, Civil Supplies and Consumer Protection Department,
Government of Maharashtra
8th Floor, New Mantralaya Building, G T Hospital Premises,
Lokmanya Tilak Road, Mumbai 400001
Subject: Selection of Chartered Accountants firm for AMRS for FA&DS, FCS&CP Department of Maharashtra
Dear Sir,
We, the undersigned, offer to provide services to FA&DS, FCS&CP Department, Government of Maharashtra
with reference to your Request for Proposal No. ________dated __/___/____ and our Proposal. We are
hereby submitting our Technical bid.
We hereby declare that all the information and statements made in this Technical bid are true and accept that
any misinterpretation contained in it may lead to our disqualification.
We agree to be abide by all the terms and conditions of this RFP document. We would hold the terms of our bid
valid for the number of days as stipulated in the RFP document.
We understand that you are not bound to accept any Proposal you receive.
Yours sincerely,
(Authorized Signatory)
Signature:
Name:
Designation:
Address:
Seal:
Date:
Page 59 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
12.2. Average annual turnover of last 3 financial years (2015-16, 2016-17,
2017-18)
To
Financial Advisor & Deputy Secretary,
Food, Civil Supplies and Consumer Protection Department,
Government of Maharashtra
8th Floor, New Mantralaya Building, G T Hospital Premises,
Lokmanya Tilak Road, Mumbai 400001
Sir/Madam,
I have carefully gone through the Terms & Conditions contained in the RFP Document for Selection of
Chartered Accountant firm for AMRS at Office of FA&DS, FCS&CP department of Maharashtra.
I hereby declare that below are the details regarding Overall Turnover:
Year Turnover (Rs. In lakhs)
2017-18
2016-17
2015-16
I further certify that I am competent officer in my company to make this declaration.
Yours Sincerely,
(Authorized Signature)
Name of the Bidder :
Place :
Date :
Company Seal :
Page 60 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
12.3. Details of Experience of Responding Firm
As per the format below the responding firm should provide information w.r.t. each project on the similar
assignments required for evaluation of pre-qualification criteria
Sr.
Items Details
No.
General Information
1 Customer Name
Name of the contact person
2 and contact details for the
client of the assignment
Project Details
1 Project Title
2 Start Date/End Date
3 Current Status ( work in
progress/completed)
4 Number of staff deployed in the
assignment
Size of the project
1 Order Value of the project
(INR)
Enclosures Required
Enclosure A:
Narrative Description of the Project (attach separate sheet if required)
Enclosure B:
Completion Certificate issued & signed by the competent authority of the client entity along with the
supporting documents such as Work order OR Contract clearly highlighting the scope of work and value of
the contract/ order
(Authorized Signatory)
Signature:
Name:
Designation:
Address:
Seal:
Date:
Page 61 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
12.4. Curriculum Vitae (CV) format of proposed key staff
1.
Proposed Position
2.
Name of Staff
3.
Date of Birth
4.
Nationality
English Hindi Marathi
(Good/ Medium/ (Good/ Medium/
Read (Good/ Medium/ Poor)
Poor) Poor)
5.
Language Proficiency (Good/ Medium/ (Good/ Medium/
Write (Good/ Medium/ Poor)
Poor) Poor)
(Good/ Medium/ (Good/ Medium/
Speak (Good/ Medium/ Poor)
Poor) Poor)
6. [Indicate college/ university and other specialized education of expert, giving
Educational Qualifications
names on institutions, degrees obtained, and dates of obtainment]
7. Membership of
professional societies
8.
Publications
From (month To (month &
# Name of Organization Position Held
& year) year)
9.
Employment Record
10. [Furnish a summary of the above C V. The information in the summary shall be
Summary of CV precise and accurate. The information in the summary will have bearing on the
evaluation of the CV]
Experience in Govt. Sector: .............. Years
11.
Experience
Total Experience: .............. Years
If yes, how many years
12. Permanent Employee with
the firm (Yes/ No)
If no, what is the employment arrangement with the firm
Page 62 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
Name of assignment or
project:
Year:
Location:
Client:
Main project features:
Positions held:
13. Work Undertaken the best Activities performed:
illustrate capability to
handle the tasks
Name of assignment or
project:
Year:
Location:
Client:
Main project features:
Positions held:
Activities performed:
Authorised Signature
Company Seal
Page 63 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
13. Annexure 3: Commercial Bid Format
To
Financial Advisor & Deputy Secretary,
Food, Civil Supplies and Consumer Protection Department,
Government of Maharashtra
8th Floor, New Mantralaya Building, G T Hospital Premises,
Lokmanya Tilak Road, Mumbai 400001
Subject: Selection of Chartered Accountants firm for account management services for FA&DS, FCS&CP
Department of Maharashtra
Dear Sir,
We, the undersigned, offer to provide our Services for <> in accordance with your
Request for Proposal No. _______ dated __/___/_____ and our Proposal. Our attached Commercial Bid is
for the amount as specified in the below table, column `Total Cost' and is exclusive of all applicable taxes.
S. Item Price without Price without Applicable Taxes Applicable
No. Description Taxes (Final Taxes (Final (in Percentage) Taxes (in INR
Quote in INR Quote in figures)
figure) words)
Account
1. management
services Fee
Support service
2.
fee
Cost of
3. Travel/Transport
etc.
Reports and
4.
documents etc.
5. Other Charges
Total Cost
1. PRICE AND VALIDITY
a. All the prices mentioned in our bid are in accordance with the terms as specified in the RFP documents. All
the prices and other terms and conditions of this Bid are valid for a period of 120 calendar days from the
date of opening of the Bid.
b. The unit cost/ district and account preparation cost would remain firm and valid for the subsequent year in
case the contract is extended for the next year.
c. We hereby confirm that our prices are exclusive of all applicable taxes.
d. Total cost is inclusive of all Travel Allowance, Daily Allowance and Out of Pocket Expenses. No other
expenses would be reimbursed by the department.
e. We understand that the actual payment would be made as per the existing tax rates during the time of
payment.
f. The total cost should be inclusive of all TA/DA/OPEs, excluding taxes.
Page 64 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
2. BID PRICE
We declare that our Bid Price is for the entire scope of the work as specified in this RFP. Our bid prices
mentioned in the submitted Commercial Bid.
We hereby declare that our bid is made in good faith, without collusion or fraud and the information contained
in the bid is true and correct to the best of our knowledge and belief.
Thanking you,
(Authorized Signatory)
Signature:
Name:
Designation:
Address:
Seal:
Date:
Page 65 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
14. Annexure 4: Department Operations
14.1. FADS Office
FADS carries out the broad functionalities of addressing the financial matters pertaining to Minimum
Support Price Scheme (MSP) and Public Distribution System (PDS) in the State.
In PDS, the Department is proactively engaged in planning and ensuring the availability and supply of food
grains and essential commodities to the people of the state at an affordable price. FADS is responsible for
allocation and maintenance of budgetary provisions envisaged by the Department for providing subsidized
grains and sugar to the identified group of people of Maharashtra under different schemes of the Government.
The State Government issues Government Resolution (GR) around month of October for Kharif Marketing
Season (KMS) each year. Four types of food items i.e. Paddy, Jowar, Bajara and Maize are procured under these
scheme through two State Government Agencies (SGA's) namely Maharashtra Sta te Co-operative Marketing
Federation in non-tribal (urban) and Tribal Development Co-operation (TDC) in tribal region. The SGA's
procure paddy from the farmers through purchase centers at MSP declared by GoI (Govt. of India).
The financial supply chain operations for below schemes is handled at FADS and DSO (District Supply Office)
level
1. PDS
2. MSP
3. Sugar, Tur and Palm Oil
Following are high-level non-exhaustive list of functionalities of each of the following desks:
Desk Desk Name Key Functionalities (non-exhaustive)
Number
1 Unofficial Reference Responsible for providing views and stand points on all
decision matters related to FCS&CP department
2 Minimum Support Price Record MFC/TDC Advance payment details
Scheme Management of bills pertaining to purchase, reimbursement
claims
Audit Statement
3 Cash Section Manage establishments, bills, cash flow and records
4 Budget Managing
Compile account
Reconciliation account
5 Inspection Managing audits in district offices
Go-down reports, expenditure receipts
6 Audit Para Co-ordination between FADS and Comptroller and Auditor
General of India (CAG)
7 Pro-forma section It consists of two sub-desks:
Desk 7/1: Mofussil pro-forma
Desk 7/2: MRATRA pro-forma
8,9,10 Desk 8,9,10 Deals in managing reimbursements related to un-lifted food
grains from FCI,
Transport reimbursements from districts
11, 12 Mumbai Thane Ration Managing the transactions in the Public Distribution
Page 66 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
Authority System of Mumbai and Thane regions
Administrative responsibilities Go-down electricity and
property taxes
13 Palm Oil
14 Sugar Managing the transactions in the Public Distribution System of
sugar across all the districts in Maharashtra
15 Computer Section Arranging engineer for resolving issue in computers in section
16 Records Maintaining records at FADS office
14.2. Minimum Support Price Scheme (MSP)
Minimum Support Price is the price at which government purchases crops from the farmers, whatever may be
the price for the crops. The minimum support prices are announced by the Government of India at the
beginning of the sowing season for certain crops on the basis of the recommendations of the Commission for
Agricultural Costs and Prices (CACP).
MSP is price fixed by Government of India to protect the farmers against excessive fall in price during bumper
production years. The minimum support prices are a guarantee price for their produce from the Government.
Following are the key functions of the department:
1. Purchase
2. Reimbursement Claim
3. Audit Statement
Page 67 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
14.3. Minimum Support Price Process Flow
FARMER STORAGE
PURCHASE 6
PROCESS
5 4 7
FCI SGA's
MILLER
17
12 3
1
CENTRAL FADS PLA COARSE CMR
FOOD MIN (RBI) GRAIN
13
2 14 8
FIN MIN, DSO/FDO
GoM
16 15 9
E-Tender FPS
Private
Party
10 11
RBI-
Consolidated BENEFICIARY
A/C
Page 68 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
Steps Description Documents Remarks
Decentralized Distribution of Paddy MSP
1 Provision for advance fund allocation from Proposal to be Fund allocation in
Central Food Ministry to FADS for running submitted by FADS FADS DDO A/c.
the scheme in Maharashtra State to Central Food
Funds are transferred
Ministry
to FADS PLA (RBI)
2 FADS Budget provision from funds received Funds received are
through Finance Ministry, Govt. of maintained in FADS
Maharashtra. PLA (RBI)
-
Fund allocation (credit limit) details are
available in BEAMS application
3 Based on demand forecast for season, partial Desk - 2 prepares NEFT Transfer from
advance payment towards purchase of food orders for payment FADS PLA to SGA
grains is made to SGA's from FADS to SGA DDO A/c
4 SGA's makes payment to farmers towards Daily / Weekly SGA's submits
purchase of food grains at MSP declared by purchase report certificate of
GoI. submitted by SGA to procurement for
FADS (Desk-2) verification
Expenditure towards incidental expenses
(storage, transport, milling, handling, carry DSO submits weekly
bags) should be made as per central govt. purchase report to
fixed price. State Govt. has to bear any deficit FADS for
based on actual expenses reconciliation
5 SGA's procures food grains from farmers
- -
6 SGA's stores food grains in private or hired Storage, Handling,
godown or central warehouse (CWC & -
Transportation,
MSWC)
Commission,
7 SGA's transports Paddy from warehouse to Milling, packaging
Miller for milling - expenses are paid by
SGA's.
8 Approximately 67% Custom Milled Rice
(CMR) is available to DSO's Central govt. has
-
fixed cost towards
incidental expenses
9 DSO's distributes food grains to FPS once FPS DSO submits weekly FPS owner gets
owner has deposited advance funds based on purchase report to rebate for amount
the number of registered beneficiary at his FADS for paid to transport
shop reconciliation agency for transfer of
food grain from govt.
godown to FPS shop
Transport charges is
Page 69 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
Steps Description Documents Remarks
fixed by central govt.
10 FPS owner makes online payment (Ex Payment received
godown rate) after deducting his commission from FPS owner
-
through GRAS application credited to should be reflected in
consolidated receipt account (4408) DSO DDO A/c
11 FPS owner sells food items to beneficiary at GR issued by State
PDS rate fixed by Central Food Ministry Govt. based on price
-
fixed by Central
Ministry
12 Balance payment settlement from FADS to Based on the reports
SGA's towards procurement and incidental - submitted by SGA's
expenses
13 FADS submits claim towards procurement of
CMR to Central Food Ministry - -
Decentralized Distribution of Coarse grain (Jowar, Maize, Bajra) - MSP
14 SGA's transports Coarse grain to DSO go- SGA's submits
down report to FADS on
-
Coarse grain
distribution to DSO's
15 DSO allocates the Coarse grain to FPS owners
- -
16 DSO transfers the collection from sale of DSO's submits
Coarse grain to FADS PLA weekly report to -
FADS
17 FADS submits claims for reimbursement
towards Coarse grain lifted by tenderers to - -
FCI
18 DSO auctions (e-Tender) the leftover spoilt DSO's submits
Coarse grain to private party weekly report to -
FADS
19 FADS processes refunds to FPS owners for
any shortage of Coarse grain against the - -
auction amount deposited
Page 70 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
14.4. Reimbursement Process Flow
ACQUISITION
COST (CMR)
1
ECONOMIC NFSA PURCH SUBSIDY
COST (CMR) PRICE
DISTRIBUTION
COST
2
CENTRAL FADS PLA
FOOD MIN
3
4
FCI
Steps Description Documents Remarks
1 FADS calculates the economic cost of CMR for
(Common & Gr A) and deducts the central
-
issue price (NFSA purchase price) to obtain -
subsidy
2 FADS submits the claim to Central Food Claims have to be
Ministry for reimbursement submitted as per
-
central ministry
guidelines
3 In case of Coarse grain, FADS submits the Claims have to be
claims to FCI submitted as per
-
central ministry
guidelines
4 FCI verifies claims submitted by FADS and
provides its comments and later forwards it to - -
Central Food Ministry for reimbursement
Page 71 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
14.5. Audit Statement
Steps Description Documents Remarks
1 Audited statement to be received from Statement of
Marketing Fed & TDC within one and half Expenditure from
-
years from completion of KMS by FADS Marketing Fed &
TDC
2 Consolidated audited statement for Marketing Consolidated -
Fed & TDC to be prepared by FADS and Statement of
submitted to FCI Expenditure (TDC+
Marketing Fed) for
MSP
3 FCI to finalize cost sheet Final cost sheet -
4 Final subsidy received from FCI basis the
difference between final cost sheet rate and - -
provisional cost sheet rate.
14.6. Public Distribution System (PDS)
a) National Food Security Act (NFSA) PDS is intended for distribution of subsidized wheat and rice and other
notified commodities to the NFSA Priority House Hold (PHH) and NFSA Antyodaya Anna Yojana (AAY)
card holders.
b) Based on number of cardholders (Beneficiaries) food grains quantity allotments are made from Desk-22
(Napu-22), Mantralaya. The indent of allotment for districts, it is sent to DSO and FDO.
c) For districts, the DSO's pays an advance of 100% against this requisition to the Food Corporation of India
(FCI).
d) Simultaneously, the Fair Price Shopkeeper (FPS) deposits advance money to PLA of FADS after deducting
their commission. The transport contractor then delivers the quantity from FCI to the FPS which is finally
given to the beneficiaries i.e. cardholders. For MRA/TRA, the representative from DCS reconciles the
shortfall of grains.
e) For rural areas other than MRA/TRA, district-wise payments are made to FCI and FCI in return supplies
the grains to government designated godowns. The FPS in the district deposits the amount to DSO PLA
using GRAS application and the grains are issued to the FPS. FPS finally distributes the food grains to the
beneficiaries i.e. the cardholders.
f) In three FDO's i.e. Pune, Solapur and Nagpur and 2 district urban areas i.e. Nasik and Aurangabad food
grains are directly transported from FCI to FPS. The Fair Price Shopkeeper deposits the advance money in
the respective PLA accounts of FDO's and DSO's afte r deducting their commission. The deficit in each
DSO's and FDO's is consolidated along with MRA/TRA at FADS office and the final claim is submitted to
the Finance Department. The Finance Department approves the subsidy for covering the deficit and
distributes the same through BEAMS application to each of the account of MRA/TRA, DSO's and FDO'S
and in turn they credit the amount into their PLA by book adjustment.
g) Since PDS is central scheme under NFSA, 50% of the fixed transport and handling charges are borne by the
central government and shopkeeper margin. Fixed point of sale expenditure is received by the finance
department. Remaining expenditure is borne by the State Government.
Page 72 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
14.7. Public Distribution System Process Flow
FIN MIN, NAPU-22 FCI
GoM
5 6 7
2 3
1
CENTRAL FADS DSO / FDO
FOOD MIN
13 4
12 8 10
SUPPLY FPS
COMM
9
11
Consolidat BENEFICIA
ed A/c RY
Schemes under PDS
1. NFSA PHH & AAY
2. APL (14 districts)
3. Annapurna
4. Kalyan (Societies)
5. Sugar
Steps Description (Desk - 4) Documents Remarks
1 DSO's submits scheme-wise demand for District-wise report
food grain for respective districts and on demand and -
incidental expenses to FADS incidental expenses
2 FADS consolidates demand from all the Scheme-wise -
Page 73 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
Steps Description (Desk - 4) Documents Remarks
districts and prepares budget submitted to consolidated report
Finance Min, GoM
3 Finance Min, GoM approves the grants -
-
requested by FADS
4 FADS disburses grants to DSO / FDO PLA Disbursement
-
through BEAMS through BEAMS
5 Depending on the number of beneficiary, Monthly allocation
Napu-22 (desk) allocates food grain report for each -
quantity to DSO's / FDO's district/ MRA/TRA
6 DSO's makes advance payment to FCI based
on the allocated quantity at price decided by - -
GoI for that scheme
7 DSO's procures food grain from FCI Incidental Expense
towards transportation
- of food grain is charged
based on rates fixed by
central govt.
FPS owner makes online payment at price
fixed by GoI after deducting his commission
9 - -
through GRAS application credited to
consolidated receipt account (4408)
10 Depending on the number of registered
beneficiary, DSO allocates food grain to FPS - -
owner
11 Director civil supplies provides monthly Report on monthly
report to FADS regarding quantity lifted lifting of food grains -
from FCI scheme-wise
12 FADS submits quarterly claims towards
incidental expenses to central ministry. 50%
of total expenditure is reimbursed by central
ministry and remaining borne by State
Finance Min. - -
For APL scheme complete expenditure is
borne by State
Page 74 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
14.8. Desk 11 and 12: MRA / TRA
a) Based on number of cardholders (Beneficiaries) food grain quantity allotments are made from Desk-22
(Napu-22), Mantralaya. The indent of allotment for MRA/TRA is sent to Controller of Rationing.
b) For MRA/TRA, the controller of rationing presently for 5 regions sends a copy of allotment to Director of
Civil Supplies, Parel (DCS). DCS sends the requisition on basis of allocation to the FADS. FADS pays an
advance of 100% against this requisition to the Food Corporation of India (FCI).
Steps Description Documents Remarks
(MRA / TRA Desk 11, 12)
1 Indent of allotment for MRA/TRA is sent to GR along with allocation
Controller of Rationing from Desk-22 annexure for all districts -
(Napu-22)
2 Controller of Rationing sends a copy of
allotment to Director of Civil Supplies, Parel - -
(DCS) for 5 regions
3 DCS sends a letter (with requisition forms) Intimation letter along
to FADS requesting payment to FCI along with requisition forms
-
with requisition form from DCS to FADS for
payment to FCI
4 FADS pays 100% advance to FCI for
- -
procurement of food grain
5 FPS makes advance deposit to FADS PLA Demand Draft from FPS
procurement of food grain based on owners
-
registered beneficiary after deduction of his
commission
6 In three FDO's i.e. Pune, Solapur and
Nagpur and 2 district urban areas i.e. Nasik
- -
and Aurangabad food grains are directly
transported from FCI to FPS
7 For MRA / TRA, the regions submit letter Letter from regions to
for payment of transportation charges along FADS for payment of
-
with the transporter bill to FADS transportation charges
and transporter bill
8 FADS vets the bills against the details
submitted in the letter from the regions,
prepares a sanction letter and there after - -
makes payment to the transporter after
deducting TDS
9 DCS submits a report of food grains lifted Lifting report
by the regions and the same is entered in -
the adjustment register maintained at FADS
Page 75 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
14.9. DSO office - Pro-forma (Trading, P&L and BS) Section - Desk 7/1:
Mofussil pro-forma
a) The operations of this desk pertain to accounting and record keeping for all the schemes under PDS, for
all the districts of the state except MRA and TRA.
b) R-Account statement scheme-wise is submitted by the districts to FADS. These statements enlist the
details of stock movement (physical quantities) monthly.
c) PLA 7 statement detailing the receipts and expenditure for 4408 (budget head) is submitted by the
districts monthly.
d) H2-Account statement providing the details of sale proceeds from food grains is monthly submitted by
the districts to FADS.
e) Transfer In and Out statement detailing the inter scheme movement of stocks is submitted by the
districts annually to FADS.
f) Average sheet enlisting the details of stock receipts, transfer in and out, direct costs relating to the
stocks, FPS refund amount (if any), transit loss, stock sold to FPS, shortages, shrinkages, excesses etc.
is prepared for every variety and scheme, except free schemes and submitted by the districts annually.
g) Store Account based on the average sheet is prepared and submitted by the districts to FADS annually.
h) Trading Account is prepared based on the average sheet and store account and submitted annually by
the districts.
i) Profit and Loss Account, statement of free scheme (if applicable), incidental calculation for loss
statement and statement on amount of loss recoverable are submitted by the districts annually.
j) Balance sheet is prepared based on the Trading Account, Profit and Loss Account and PLA 7 and
submitted by the districts to FADS annually.
Steps Description (Desk - 7/1) Documents Remarks
1 DSO's submits scheme-wise R-Account Scheme-wise R-
statement monthly for their respective Account statement
-
districts to FADS monthly from every
district
2 FADS inputs the scheme-wise R- District-wise
Account monthly totals in an excel sheet consolidated R-
maintained by FADS and prepares a Account -
consolidated district wise R-Account for
the entire year
3 DSO's submits scheme-wise H2- Scheme-wise H2-
Account statement monthly for their Account statement
-
respective districts to FADS monthly from every
district
4 FADS inputs the scheme-wise H2- District-wise
Account monthly totals in an excel sheet consolidated H2-
maintained by FADS and prepares a Account -
consolidated district wise H2-Account
for the entire year
5 DSO's submits PLA 7 statement PLA 7 statement
monthly for their respective districts to monthly from every -
FADS district
6 DSO's submits a consolidated PLA 7 Consolidated PLA 7
statement annually for their respective yearly from every -
districts to FADS district
Page 76 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
Steps Description (Desk - 7/1) Documents Remarks
7 DSO's submits variety wise scheme-wise Transfer In and Out
Transfer In and Out statement yearly for statement yearly -
their respective districts to FADS from every district
8 DSO's submits variety wise scheme-wise Average sheet
Average sheet yearly for their respective yearly from every -
districts to FADS district
9 DSO's submits Store Account yearly for Store Account
their respective districts to FADS yearly from every -
district
10 DSO's submits Trading Account yearly Trading Account
for their respective districts to FADS yearly from every -
district
11 DSO's submits Profit and Loss Account Profit and Loss 2408 (budget head)
yearly for their respective districts to Account, Statement and compiled
FADS. The Profit and Loss Account is of Free Scheme (if accounts submitted
supported by a Statement of Free applicable), by the DSO's are
Scheme (if applicable), Incidental Incidental reconciled with the
calculation for loss statement and calculation for loss budget
Statement on amount of loss statement and
recoverable Statement on
amount of loss
recoverable yearly
from every district
12 DSO's prepares and submits Balance Balance sheet
sheet yearly for their respective districts yearly from every -
to FADS district
Page 77 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
14.10. Desk 7/2: MRATRA pro-forma
a) The operations of this desk pertain to accounting and record keeping for all the schemes under PDS for
MRA and TRA, MSP for the entire state and sugar (subsidy and capital).
b) Cash account is prepared by desk 7/2 on the basis of the remittance register and voucher register provided
by desk 3 (cash section). Desk 3 provides the compiled account and reconciliation statement monthly, the
total of the compiled account is tallied with the cash account.
c) Journal Entries (JE) are provided by the respective desks i.e. desk 2, 11, 12, 13 and 14 to desk 7/2 giving the
details of purchases and reimbursement claims.
Steps Description (Desk - 7/2) Documents
The voucher details maintained in the manual voucher Voucher register
1 register are enlisted in an excel sheet maintained by Desk 3
monthly
The particulars maintained in the manual remittance register Remittance register
are enlisted in an excel sheet maintained by Desk 3
monthly
The details in excel are maintained in three parts
2 i. Receipts from sale of food grains, as per
document SO2 provided by controller rationing
to desk 3
ii. Miscellaneous receipts
iii. Other receipts
Cash account prepares in an excel sheet. Details enlisted as Cash account prepared
3 per voucher register are entered on the credit side and details
as per remittance register are entered on the debit side
Respective desk's Journal Entry (JE) is verified with the Cash -
4 Account (only receipts and payment JE)
Posting of entry from Cash account to the respective ledgers Ledgers from Cash
5 is done (giving second effect of the transactions in Cash Account
account)
6 The consolidated amounts of all receipts and payments head Monthly Trial Balance
are put in the monthly Trial Balance i.e. nothing but an
Income and Expense Statement
Purchase quantity and value details are provided by the Procurement
respective desk as follows statements from each of
the desks (2,11,12,13,14)
i. Desk 2 provides details of paddy and coarse grains
purchased by Marketing Federation and TDC
ii. Desk 11 and 12 provide details of purchases made for
PDS
7 iii. Desk 14 provides details of purchases made for sugar
iv. Desk 13 provides details of purchases made for toor
dal and palm oil
Desk 2 (MSP) provides details of sales i.e. reimbursement Sale proceeds
8 claims given to Desk 7 (2) to be claimed from FCI Statement
Page 78 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
Steps Description (Desk - 7/2) Documents
Under the decentralized distribution of paddy and coarse
grains, DSO transfers money from its PLA to FADS PLA for
the paddy and food grains procured at PDS rate, prior to
transportation of paddy and food grains to DSO godown. The
balance difference is claimed by FADS from central
government
Controller of rationing provides details of sale of food grains, Form SO3 and SO4
9 sugar and toor dal for MRA / TRA to FADS in form SO3 and
SO4
MSP (Desk 2), PDS (Desk 11 and 12), Sugar (Desk 14), Toor
10 Dal (Desk 13) intimate the amount of abnormal losses to -
Desk 7 (2) which is accordingly debited and credited
There after the monthly purchase account and sales account Monthly purchase and
11 are prepared sales account
Afterwards Average Sheet (calculation sheet) - variety wise is Average Sheet
prepared which includes opening balance, receipts, transfers, (Calculation Sheet)
12 issues, incidental charges, transit loss and closing balance to
derive the average cost
There after a Store account, loss statement scheme wise and Store account, loss
13 other pro-forma adjustments are done statement scheme wise
Balances from the Store account and Ledger accounts are Trial Balance, Trading
transferred to the Trial Balance. There after the Trading Account, Profit & Loss
14 Account, Profit & Loss Account and Balance Sheet are Account and Balance
prepared sheet
14.11. Key Challenges in FADS
Currently FADS is divided into 15 desks, each carrying out specific set of responsibilities pertaining to non-
exhaustive gamut of activities like purchase, payments, receipts, expenditure statements, reconciliation, audit
and inspection. All the spectrum of activities are being managed by 156 employees based out of the head office
in Mumbai with support from officials at districts and taluka level.
The department is facing various operational challenges such as procedural delays in completion of operation
activities, inconsistency of maintaining and monitoring of audit related information, inaccuracy and
incorrectness of income and expenditures statement. This essentially impacts effectiveness and efficiency of
completion of activities in a timely manner.
Following are the non-exhaustive list of challenges faced:
1) Archaic Manual of Food Accounts and inconsistent reporting templates
2) Absence of balance confirmation process for payables and receivables
3) Delay in receiving grants and subsidiaries due to improper records
4) Manual maintenance of books of accounts in MS Excel and inadequate referencing with source data
5) Inadequate reconciliation and inventory verification controls
6) Non availability of technically qualified staff and lack of trainings
7) Inconsistency in maintenance of records and monitoring of information
8) Standalone records, absence of interface with other IT systems
9) Unexplained or negative opening balance in suspense, treasury and cash account
Page 79 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
15. Annexure 5: Pre-Bid Queries format
S. RFP Clause
Page No. RFP Clause Extract Query by the bidder
No. Reference
1.
2.
3.
4.
...
Page 80 of 81
RFP for selection of Chartered Accountant firm for AMRS
for FA&DS, FCS&CP Department, Government of Maharashtra
16. Annexure 6: DSO office location
1 Ahmadnagar 16 G Region Kandivali 31 Pune FDO
2 Akola 17 Hingoli 32 Raigad
3 Amravati 18 Jalgaon 33 Ratnagiri
4 A Region Parel 19 Jalna 34 Sangli
5 Aurangabad 20 Kolhapur 35 Satara
6 Beed 21 Latur 36 Sindhudurg
7 Bhandara 22 Nagpur DSO 37 Solapur DSO
8 Buldana 23 Nagpur FDO 38 Solapur FDO
9 Chandrapur 24 Nanded 39 Thane
10 Dhule 25 Nandurbar 40 Wardha
11 D Region Andheri 26 Nashik 41 Washim
12 E Region Wadala 27 Osmanabad 42 Yavatmal
13 F Region Thane 28 Palghar
14 Gadchiroli 29 Parbhani
15 Gondia 30 Pune DSO
Signature Not Verified
Digitally signed by KAUSTUBH S RANE
IST 81 of 81
Date: 2019.06.11 13:23:56Page
Location: Maharashtra
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