West Bengal State Beverages Corporation Ltd, incorporated under the Companies Act, 2013 and under the Administrative control of Finance Department, Government of West Bengal, Invites eTenders, for engagement of experienced practicing Chartered Accountant Firm/Cost Firm for a term of one year to conduct the Internal Audit of stocks and other financial/Administrative activities of the Corporations for the Financial year 2022-23 of Field Centres (Warehouses) scattered all over the state of West Bengal as detailed below :-
Item No & Covering District :-
1. Zone -1 – Darjeeling, Jalpaiguri, Alipurduar, Coochbehar, Maldah, Uttar & Dakhin Dijajpur
2. Zone-2 – Murshidabad, Nadia, Birbhum, Barddhaman East & West
3. Zone-3 – Purulia, Bankura, West and East Medinipur, Hooghly
4. Zone-4 – Kolkata, Howrah, North & South 24 Parganas
The practicing CA/Cost firms situated in West Bengal fulfilling the conditions may submit their bids together with requisite documents online using the e-Tender portal of the Government of West Bengal https://wbtenders.gov.in.
Scheduled Dates and Times
(i) Calendars dates time publication of e-Tender in the web-portal of the Excise Directorate https://wbexcise.gov.in 01.06.2022.
(ii) Publication of e-Tender in the web-portal https:/wbtenders.gov.in 01.06.2022 at 11.00hrs.
(iii) Document download start date 01.06.2022 at 11.00 hrs.
(iv) Bid submission start date & time 10.06.2022 at 11.00 hrs.
(v) Document dowmnload end date 15.06.2022 at 11.00 hrs.
(vi) Bid submission end date & time 15.06.2022 at 15.00 hrs
(vii) Bid opening date 17.06.2022 at 15.00 hrs
Mandatory Conditions:
1. The partners/proprietors shall possess a certificate of practice from the Institute of Chartered Accountants of India/registered with the Cost Accountants of India.
2. The partners/Proprietors should not be convicted of any offence or debarred or imposed punishment on by any court/statutory authority/ICAI, for which a separate declaration is required from the partners/Proprietors.
3. An individual or a firm should not be associated with the company other than on the ground of professional assignment or any of its directors/key managerial personnel/senior management in any manner during a period of two years immediately preceding the date of appointment, for which a separate declaration is required from the Partners/Proprietors.
4. Minimum Average Annual Turnover of the firm in the last 3 years: ₹ 10 lakh per year
5. Following criteria will be adhered :-
(a) Minimum standing of firm/Partners/Proprietors should be at least 5 years.
(b) Experience of auditing by the Firm/Partners/Proprietors at least 2 PSU/Govt Organisation in last 3 (three) years.
(c) Key profession staff must be at least two i.e. full time CA/Cost Accountant employee.
(d) Skilled staffs qualify in group-II of IPCC/Inter Examination should be at least 4.
6. The applicant / firm should have Headquarter/Branch office in Kolkata.
7. Empanelment with C&AG (preferable).
8. One of the partners/Proprietors must be DISA/CISA qualified.
Note : If any firm does not possess above mentioned criteria will not qualify for bidding.
Objective of Audit
The audit will be carried out in accordance with Audit & Assurance Standards of Auditing issued by the Institute of Chartered Accountants of India/Institute of Cost Accountants of India and will include such tests and controls as the auditor considers necessary under the circumstances, As the project is being implemented by a registered Govt. Company, it is pre-requisite that the key personnel should be familiar with the Government accounting as well and financial procedures.
Scope of Internal Audit (Warehouses)
1. Physical verification of stocks including damaged stocks, of all the warehouses with reference to book balances on daily, monthly and quarterly basis and to detech whether there is any discrepancy. Whether stock balances shown in stock register have been duly authenticated by the Office-in-charge daily at the end of day’s transactions.
2. Checking both the entry and exist system of the bottles into the warehouse and from the warehouse.
3. Checking of Transport Pass system.
4. Checking of strict observance of First-in-First out system of the stock.
5. Checking of fixed assets kept in the warehouses matched with stock register.
6. To check whether the Books of Accounts and Records have been maintained as per instructions and guidelines issued by the H.O.
7. To check whether the official-in-charge of the warehouse have verified the stocks physically.
8. Any other works as may be allotted by the Management from time to time.
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