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EUROPEAN COMMISSION DIRECTORATE-GENERAL REGIONAL AND URBAN POLICY Audit
The Director
CALL FOR TENDERS
N° CCI 2016CE16BGT002
Provision of external audit services to Directorate-General for Regional
and Urban Policy, Directorate-General for Employment, Social Affairs
and Inclusion, Directorate-General for Maritime Affairs and Fisheries
and Directorate-General for Agriculture and Rural Development
TENDER SPECIFICATIONS
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TABLE OF CONTENTS
1. INFORMATION ON TENDERING .......................................................................... 4
1.1. Participation ....................................................................................................... 4
1.2. Contractual conditions ....................................................................................... 4
1.3. Compliance with applicable law ........................................................................ 4
1.4. Joint tenders ....................................................................................................... 4
1.5. Subcontracting ................................................................................................... 5
1.6. Content of the tender ......................................................................................... 5
1.7. Identification of the tenderer ............................................................................. 5
1.8. Presentation of bids ........................................................................................... 6
2. TECHNICAL SPECIFICATIONS .............................................................................. 6
2.1. Title of the contract ............................................................................................ 6
2.2. Introduction ....................................................................................................... 6
2.3. Background ........................................................................................................ 7
2.4. Subject of the contract ....................................................................................... 8
2.5. Tasks .................................................................................................................. 9
2.6. Standards ......................................................................................................... 12
3. IMPLEMENTATION OF THE CONTRACT .......................................................... 12
3.1. Nature of the Contract ..................................................................................... 12
3.2. Duration and maximum volume of the Contract ............................................. 12
3.3. Possible use of е-request and e-invoicing ........................................................ 13
3.4. Location for performance of services .............................................................. 13
3.5. Organisation of the work of the Framework contract ...................................... 13
3.6. Specific contracts ............................................................................................. 16
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4. EVALUATION AND AWARD ............................................................................... 19
4.1. Verification of non-exclusion .......................................................................... 19
4.2. Selection criteria .............................................................................................. 20
4.3. Award criteria .................................................................................................. 24
4.4. Technical offer ................................................................................................. 25
4.5. Financial offer .................................................................................................. 25
5. ANNEXES ................................................................................................................ 27
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1. INFORMATION ON TENDERING
1.1. Participation
Participation in this procurement procedure is open on equal terms to all natural and legal
persons coming within the scope of the Treaties, as well as to international organisations.
It is also open to all natural and legal persons established in a third country which has a
special agreement with the Union in the field of public procurement on the conditions laid
down in that agreement. Where the plurilateral Agreement on Government Procurement1
concluded within the World Trade Organisation applies, the participation to this procedure
is also open to all natural and legal persons established in the countries that have ratified
this Agreement, on the conditions it lays down.
1.2. Contractual conditions
The tenderer should bear in mind the provisions of the draft contract which specifies the
rights and obligations of the contractor, particularly those on payments, performance of the
contract, confidentiality, and checks and audits.
1.3. Compliance with applicable law
The tender must comply with applicable environmental, social and labour law obligations
established by Union law, national legislation, collective agreements or the international
environmental, social and labour conventions listed in Annex X to Directive 2014/24/EU2.
1.4. Joint tenders
A joint tender is a situation where a tender is submitted by a group of economic operators
(natural or legal persons). Joint tenders may include subcontractors in addition to the
members of the group.
In case of joint tender, all members of the group assume joint and several liability towards
the Contracting Authority for the performance of the contract as a whole, i.e. both financial
and operational liability. Nevertheless, tenderers must designate one of the economic
operators as a single point of contact (the leader) for the Contracting Authority for
administrative and financial aspects as well as operational management of the contract.
1 See http://www.wto.org/english/tratop_E/gproc_e/gp_gpa_e.htm
2 Directive 2014/24/EU of the European Parliament and of the Council of 26 February 2014 on public
procurement and repealing Directive 2004/18/EC (OJ L 94, 28.3.2014, p. 65).
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After the award, the Contracting Authority will sign the contract either with all members of
the group, or with the leader on behalf of all members of the group, authorised by the other
members via powers of attorney.
1.5. Subcontracting
Subcontracting is permitted in the tender but the contractor will retain full liability towards
the Contracting Authority for performance of the contract as a whole.
Tenderers must give an indication of the proportion of the contract that they intend to
subcontract.
Tenderers are required to identify subcontractors whose share of the contract is above 10%.
During contract execution, the change of any subcontractor identified in the tender or
additional subcontracting will be subject to prior written approval of the Contracting
Authority.
1.6. Structure and content of the tender
The tenders must be presented as follows:
Part A: Identification of the tenderer (see section 1.7)
Part B: Evidence for exclusion criteria (see section 4.1)
Part C: Evidence for selection criteria (see section 4.2)
Part D: Technical offer (see section 4.4)
Part E: Financial offer including Price Table (see section 4.5)
1.7. Identification of the tenderer
The tender must include a cover letter signed by an authorised representative presenting
the name of the tenderer (including all entities in case of joint tender) and identified
subcontractors if applicable, and the name of the single contact point (leader) in relation to
this procedure.
In case of joint tender, the cover letter must be signed either by an authorised
representative for each member, or by the leader authorised by the other members with
powers of attorney. The signed powers of attorney must be included in the tender as well.
Subcontractors that are identified in the tender must provide a letter of intent signed by an
authorised representative stating their willingness to provide the services presented in the
tender and in line with the present tender specifications.
All tenderers (including all members of the group in case of joint tender) must provide a
signed Legal Entity Form with its supporting evidence. The form is available on:
http://ec.europa.eu/budget/contracts_grants/info_contracts/legal_entities/legal_entities_en.
cfm
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Tenderers that are already registered in the Contracting Authority’s accounting system (i.e.
they have already been direct contractors) must provide the form but are not obliged to
provide the supporting evidence.
The tenderer (or the leader in case of joint tender) must provide a Financial Identification
Form with its supporting documents. Only one form per tender should be submitted. No
form is needed for subcontractors and other members of the group in case of joint tender.
The form is available on:
http://ec.europa.eu/budget/contracts_grants/info_contracts/index_en.cfm
The tenderer (and each member of the group in case of joint tender) must declare whether
it is a Small or Medium Size Enterprise in accordance with Commission Recommendation
2003/361/EC. This information is used for statistical purposes only.
1.8. Presentation of bids
Bids must be submitted in duplicate (i.e. one original and one copy) and an electronic copy
contained on a USB stick for each of the technical and financial offers.
They must include all the information required by the Contracting Authority (see points
under 1.6 above).
They must be clear and concise.
They must be signed by the legal representative.
They must be submitted in accordance with the specific requirements of the invitation to
tender, within the deadlines laid down.
2. TECHNICAL SPECIFICATIONS
2.1. Title of the contract
Framework contract for assistance to Commission services with the execution of audits,
controls and related audit activities in the fields of the European Union's Regional and
Urban Policy, Employment, Social Affairs and Inclusion, Maritime Affairs and Fisheries
and Agriculture and Rural Development.
2.2. Introduction
The European Commission, referred to as "the Commission", and the following
contracting authorities, the Directorate-Generals for Regional and Urban Policy (REGIO),
Employment, Social Affairs and Inclusion (EMPL), Agriculture and Rural Development
(AGRI) and Maritime Affairs and Fisheries (MARE) collectively "the Contracting
Authority", are launching an invitation to tender for audit services on programmes and
projects financed from the Union Budget either under direct, indirect or under shared
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management mode3 with a view to concluding a multiple framework contract in cascade
with a maximum of three companies, valid for an initial period of one year from the
starting date of the contract, with a possibility of renewal for a further three years.
The aim of the framework contract is to provide audit services to the Contracting Authority
for the audit of programmes and projects co-financed under the programming periods
2014-2020, 2007-2013 and to a lesser extent 2000-2006 and 1994-1999. The possible
funds for co-financing these projects are the European Regional Development Fund
(ERDF), the Cohesion Fund (CF), the European Social Fund (ESF), the European
Agricultural Fund for Rural Development (EAFRD), the European Maritime & Fisheries
Fund (EMFF), the EU Solidarity Fund (EUSF), the Fund for European Aid to the Most
Deprived (FEAD), the Youth Employment Initiative (YEI), the European Agricultural
Guarantee and Guidance Fund (EAGGF), the European Fisheries Fund (EFF), the
Financial Instrument for Fisheries Guidance (FIFG), the Instrument for Pre-accession
Assistance (IPA) and the technical assistance budget of the Contracting Authority.
2.3. Background
The Directorates-General (DGs) making up the Contracting Authority implement their part
of the budget of the European Union using the management methods set out for each
policy in the corresponding basic instrument.
For the funds in REGIO, EMPL and MARE, the policies are delivered through the shared
management method of implementation with agreement on multi-annual development and
investment programmes between the Commission, Member States and regions. These
programmes are implemented by Member State authorities who report annually on
progress. These multi-annual programmes ensure consistency and continuity over a seven-
year period. In addition to the work on the current programming period (2014-2020), the
DGs continue to cooperate with Member States audit authorities to ensure that the funds
still available for the 2007-2013 periods are effectively and soundly spent and used to the
best possible effect. Preparations for closing 2007-2013 will also be starting in 2016. Work
could also be needed on the financial follow-up of irregularities that have been reported by
the Member States to OLAF for earlier programming periods (1994-1999 and 2000-2006).
For details on the programmes managed by the concerned DGs, please refer to their
respective websites4.
For the current programming period 2014-2020, Cohesion Policy is delivered through three
main funds: the European Regional Development Fund (ERDF), the Cohesion Fund (CF)
and the European Social Fund (ESF). Together with the European Agricultural Fund for
Rural Development (EAFRD) and the European Maritime and Fisheries Fund (EMFF),
they make up the European Structural and Investment (ESI) Funds. The ESI Funds are the
main EU funds for the 2014-2020 period for supporting jobs and growth across the EU.
3 Art. 58 of Regulation No 966/2012 of the European Parliament and the Council of 25 October 2012. 4 Directorate-General for Regional and Urban Policy:
http://ec.europa.eu/dgs/regional_policy/index_en.htm
Directorate-General for Employment, Social Affairs and Inclusion:
http://ec.europa.eu/social/home.jsp?langId=en
Directorate-General for Maritime Affairs and Fisheries:
http://ec.europa.eu/dgs/maritimeaffairs_fisheries/index_en.htm
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Under the shared management method of implementation the Member State designates an
audit authority for each operational programme (along with a managing authority and
certifying authority). The audit authority is a national, regional or local public authority or
body responsible for verifying the effective functioning of the management and control
system. It also monitors project compliance with national and European regulations.
The audit authority's tasks include checking whether the management and control systems
are working efficiently through system audits and controls focusing specifically on
declared expenditure (audits on operations). To provide assurance to the Commission the
audit authority has to deliver documents including annual control reports, annual audit
opinions, and system audit reports.
For the funds EAGGF and EAFRD in AGRI5, the Union finances, either in the context of
shared management or in a centralised manner, agricultural expenditure.
In order to protect the financial interests of the Union, it is essential that the expenditure
referred to above is properly controlled. Under shared management, the national authorities
are responsible for the necessary controls related to the payments. These tasks have been
attributed to accredited Paying Agencies of the EU Member States.
The Contracting Authority also provides grants and contracts under direct management
from its technical assistance budget mainly for studies and conferences, which additionally
need to be audited and controlled.
2.4. Subject of the contract
In order to gain assurance on the effective functioning of the management and control
systems and the legality and regularity of the expenditure for the programming periods
(2014-2020 and 2007-2013), on the financial follow-up of irregularities for the 2000-2006
and 1994-1999 programming periods and on direct management expenditure by the
contracting DGs, the Contracting Authority will require support for its audit activities and
will contract out services by concluding multiple framework contracts with up to three
companies for the supply of audit services. These outsourced services will be carried out
under the direct control and supervision of Commission officials and are not intended as a
means of securing staff to perform public-authority duties.
The Commission needs to be able to perform several types of audits of programmes,
projects, grants and contracts financed from the Union Budget and in particular within the
framework of the programmes managed by Directorates-General for Regional and Urban
Policy, Employment, Social Affairs and Inclusion, Agriculture and Rural Development and
Maritime Affairs and Fisheries in their policy areas.
The audits and controls can take place at any time during the performance of the
programme or the project with respect to the beneficiaries, projects, transactions or
systems, using methodologies ranging from audit opinions to agreed-upon procedures and
including different types of audit (system audits, financial audits, audits of operations, IT
audits, etc. as defined in 2.5 Tasks), as well as audits before delegating to other bodies the
5 Directorate-General for Agriculture and Rural Development:
http://ec.europa.eu/dgs/agriculture/index_en.htm
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budget-implementation tasks. The audits and controls will be made up of desk and on-the-
spot audit work in all Member States or candidate countries and shall be performed by
auditors mastering English, French or German and the language of the Member State for
which the audits or controls are being performed. Several audits could be executed
simultaneously and a homogenous network of audit offices in each Member State should
be available to allow the audit work to take place in all Member States.
The contract also covers desk audit work as described under heading 2.5.2.
2.5. Tasks
2.5.1. Assistance to the Contracting Authority's services with execution of
audits and controls - On-the-spot audit work:
The contractor may be required to perform and assist with the performance of on-the-spot
audit work that could include fact finding missions, risk-based compliance audits on the
legality and regularity of expenditure included in programme accounts, audits on the
quality and reliability of established systems for reporting performance data, other targeted
thematic audits on specific risky areas such as verification of public procurement
procedures, State aid and IT systems, as described in more detail below. In addition the
contractor may be requested to carry out "on the spot checks" of expenditure under direct
or indirect management.
The Contracting Authority's staff may also accompany the contractor on audit missions.
The following list of audits is a non-exhaustive list explaining the different types of audits
that could be requested. The first group in the list would not require an opinion by the
contractor. The second group of audits would require an opinion by the contractor unless
otherwise stated in the specific contract.
Group 1 – audits for which an opinion will generally not be required
System audit - intended to verify the capacity of the management and control system to
provide reasonable assurance that legal requirements have been complied with and
that the audited systems function effectively, this may include re-performance of the
work carried out by programme auditors.
Re-performance audit - intended to verify the work of the audit authority, reviewing
the capacity of the management and control system to provide reasonable assurance
that legal requirements have been complied with and that the audited systems function
effectively. Can cover system audits/audits of operations performed by the audit
authorities.
Audits of operations - the report to be produced is intended to provide assurance that
the operations have been carried out in line with the applicable laws and regulations,
(inter alia Cohesion Policy regulations for different programming periods, financial
regulations, public procurement and State aid regulations, national and programme
eligibility rules etc.).
Audit of recoveries and financial corrections - to verify that statements on the amounts
withdrawn and recovered during the accounting year are accurate, true, complete and
reliable and that they correspond to effective and accurate corrections of irregularities.
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Closure audits (2007-2013) - audits in order to establish that requests for final
payments are accurate and based on reliable documentation and to verify the legality
and regularity of the expenditure declared under the winding-up declaration.
Specific audit assignments or ad-hoc audits - to verify particular gaps in the
management and control systems of the auditee (e.g. respect of public procurement
procedures, fact finding missions, fraud assessment etc.) or audits meeting very
specific needs not listed above, e.g. the ex-ante verification of Simplified Cost Options
or Joint Action Plans (JAPs).
Agreed upon procedures - procedures of an audit nature giving rise to reporting of
factual findings established on the basis of criteria and tests set by the Commission
services.
Group 2 – audits for which an opinion will generally be required
Information technology (IT) audits – to examine the reliability of systems for reporting
performance data. These audits will also cover the compliance with the IT
requirements and standards for the IT system used.
IT audits could also be audits of the IT systems of Member States in relation to the
implementation of Agricultural and Rural development measures under shared
management.
Audits on the reliability of data on performance indicators – audit to ensure that the
data relating to progress of the operational programme in achieving its objectives and
relating to its indicators and milestones is reliable and of high quality and to verify the
systems and procedures in place for the storage of this data.
Performance audit - to examine to what extent the audited entity has used the funds
received for performing its activity or action in accordance with the principles of
economy, efficiency and effectiveness.
Audit on the operability of the project – intended to provide an opinion on the physical
implementation of the project, requiring for example engineering or other scientific or
technical expertise.
Audit of accounts/financial statements - intended to provide an assurance regarding the
completeness, accuracy and veracity of the programme annual accounts to be
submitted to the Commission by 15 February each year and includes the audit of the
accounts provided annually by the beneficiary countries.
On-the-spot checks of expenditure under direct management - ex-post controls relating
to grant agreements directly concluded between the Contracting Authority and the
beneficiaries.
Financial audits/expenditure verifications – to confirm that all payments were made
on the basis of eligible expenditure, to verify the reliability of the financial statements,
to assess the accounting system procedures and that the accounting records are
properly kept.
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2.5.2. Assistance to the Contracting Authority's services with associated desk
audit work
The Contracting Authority would request assistance from the external auditor for the
development of audit and control strategies and methodological tools, to provide advice
and guidance for the Contracting Authority and for support with desk reviews and
analysis. In addition there may be some tasks relating to desk based checks of expenditure
under direct or indirect management. Typically the assignments will involve the drafting
of reports prepared following desk research; the following non-exhaustive types of audit
related tasks are possible:
Support for desk reviews and analysis: including reviews or analysis for REGIO, EMPL
and MARE of the annual audit opinion, annual control reports, national system audit
reports, the acceptance of accounts and closure declarations submitted by national
authorities and the analysis of other audit related documents such as system descriptions
for antifraud measures and eligibility rules. These desk reviews could also include
accounting activities and analysis of the certification bodies reports related to the annual
financial clearance for AGRI.
Support for development of methods, tools and techniques: review and validation of the
methods, tools and techniques developed or planned (such as the types of audit to be
defined, auditing standards to be respected, methods for sampling of audit populations,
analysis of audit risks, planning, and monitoring, especially via databases and evaluating
audits and checks, design of specific audit checklists) within the framework of the
development of strategies for audit and control.
Support for implementation and adaptation of audit tools: external support for the
implementation and improvement of audit methodologies, tools and techniques or their
adaptation to the specific environment.
Support for ex-ante control of simplified cost options: external support for ex-ante desk
based reviews of methodologies and data proposed by Member States to underpin
simplified cost options devised in accordance with Article 67 of the Common Provisions
Regulation, JAPs or proposed Delegated Acts under Article 14.1 of the ESF Regulation.
Support for the financial follow-up of irregularities: Article 5§2 requests6: including
consulting the latest data in the Irregularity Management System (IMS) database managed
by OLAF, checking the amounts with the Member States, reviewing and updating OLAF's
opinions and preparing relevant consultations, correspondence and draft decisions.
6 Regulation (EC) N° 1681/94, as amended, lays down the provisions on the reporting of irregularities
and the recovery of sums wrongly paid in the area of structural policies. Article 5§2 of this regulation
establishes under which conditions a Member State may ask the Commission to decide about the
liability in relation to irrecoverable amounts. Regulation (EC) N° 2035/2005 amending Regulation (EC)
N° 1681/94 raised the threshold for communication from € 4.000 to € 10.000 ("de minimis policy") and
removed the obligation to report cases of simple bankruptcies, with the exception of cases of suspected
fraud.
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2.6. Standards
The audit firm (or the audit firms of a consortium) undertakes to comply with generally
and internationally accepted standards for auditing and accounting (in public and in private
sector). Audit work is carried out in accordance with ISSAI standards of the International
Organisation of Supreme Audit Institutions (INTOSAI); The Commission service will
request the contractor to perform the audit work in line with the relevant ISSAI standard.
3. IMPLEMENTATION OF THE CONTRACT
3.1. Nature of the Contract
A multiple framework contract is a procedure whereby identical contracts are concluded
separately between the Commission and a number of contractors to ensure that the contract
can be performed successively by one or other of the contractors, in the event of a conflict
of interests or the unavailability of the first one of the list. The model framework contract
applicable in this instance is reproduced in Annex I. Tenderers must declare that they
accept this model contract, and take it into account when preparing their bids.
The services under the framework contract will be requested by the Contracting Authority,
as and when necessary, by way of subsequent specific contracts through its Orders for
Services system as described in point 3.6.1 below. The Contracting Authority will also
provide, via these specific contracts, the contractor with the audit methodology to be
followed and will define the tasks to be performed.
Tenderers' attention is drawn to the fact that the framework contract does not constitute
placement of an order but is merely designed to set the legal, financial, technical and
administrative terms governing relations between the contracting parties during the
contract term. Orders may be placed solely on the basis of specific contracts in accordance
with the provisions of Annex III to the framework contract in Annex I of these
specifications.
Signature of the framework contract does not commit the Contracting Authority to placing
orders and does not give the contractor any exclusive rights regarding the services covered
by the framework contract. In any case, the Contracting Authority reserves the right, at any
time during the framework contract, to cease placing orders, without the contractor having
the right to any compensation.
3.2. Duration and maximum volume of the Contract
The duration of the framework contract will be one year from the date of signature by the
last contracting party. The framework contract shall be renewed automatically up to 3
times under the same conditions, unless written notification to the contrary is sent by one
of the contracting parties and received by the other, in accordance with the provisions set
out in the model framework contract in Annex 1.
The maximum amount of this framework contract is estimated at EUR 18 600 000, over
the four year period. It will comprise the remuneration and all expenses to be paid to the
contractor in return for services rendered in accordance with the framework contract. The
expected split of the work between the Contracting Authority's Directorate Generals is
three quarters REGIO, EMPL and MARE (to a lesser extent) with one quarter AGRI.
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The Contracting Authority reserves the right to use a negotiated procedure for increasing the
ceiling of the framework contract based on Article 134(1)(e), of the Rules of application of
Financial Regulation7.
No price revisions to the contract shall be allowed except the ones foreseen in Article I.5.2
of the draft framework contract.
3.3. Possible use of е-request and e-invoicing
In the future the intention is that the ordering procedure between the Commission and the
contractors will be automated by use of the е-request application. By the same token, the
invoicing procedure between the Commission and the contractor will be automated by the
use of the е-invoicing application.
Tenderers are informed that, at the request of the Commission, the use of both e-request
and e-invoicing may become mandatory for contractors during the lifetime of the contract.
Tenderers should be aware of the fact that other applications related to logistics aspects
that are currently under development by the European Commission may be implemented
on a voluntary basis during the execution of the contract.
3.4. Location for performance of services
Audits and controls may at the Contracting Authority's request, be carried out on
documents and/or on the spot in any place where the Union funds in question are managed
or used (almost exclusively in the 28 Member States or the candidate countries) or on the
contractor's premises and on the Contracting Authority's premises in Brussels (Belgium).
3.5. Organisation of the work of the Framework contract
3.5.1. Overall management of the Framework contract
REGIO will be the overall manager for the framework contract defined in these tender
specifications, which includes the role of contact point for the contractors, general
coordination and keeping an overview on the use of the framework contract.
The management of the specific contracts will rest with the tendering Contracting
Authority service. The tendering Contracting Authority service will hence have the sole
responsibility for the budget and financial management of each specific contract.
The Contracting Authority will issue service requests for specific audit tasks to the
contractor under the system described in point 3.6.1 below and in the draft framework
contract. The language for communication with the contractor will be either English or
French. The contractor shall respect the confidentiality of all information obtained in the
course of the ordered audit work.
7 COMMISSION DELEGATED REGULATION (EU) No 1268/2012 of 29 October 2012 on the rules of
application of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council on
the financial rules applicable to the general budget of the Union (OJ L 362, 31.12.2012, p. 1).
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The selected contractor will work closely with the Contracting Authority so that the latter
is able to guide and monitor the implementation of tasks within the specified timeframe.
When necessary, the relevant services of the Contracting Authority will meet the
contractor in Brussels, in particular:
- at the start of the requested service, when instructions will be given,
- at the end of the work when the company submits its final report and operational
conclusions are drawn,
- if requested by REGIO at least once a year, at the framework contract level, to
assess the progress of its implementation.
3.5.2. Progress reports in the context of managing the Framework contract
The following reports must be produced on all the work carried out by the contractor in
performance of the framework contract. Contractors who have signed a specific contract
must supply REGIO, at the address indicated in Art. I.8 of the framework contract in
Annex I, by electronic mail as follows:
Interim activity reports
Every three months, the contractor must submit an interim activity report.
This report must summarise the work performed and the results obtained for the previous
three months. It will indicate in particular:
- the quantity and the price of the work performed during the reference period;
- a cumulative summary table of the work containing the contract number attributed
by the user department and contact person, the date of signature of the contract, a
high level summary of the deliverables, the number of audits carried out, the
contractor's contact person, the maximum amount of the contract, the end date of
the contract, a statement of payments, the state of play of the contract and any
comments to clarify a problem or the reasons for a delay;
- the work programme scheduled for the following period.
The reports must be sent to REGIO within 30 days of the end of the reference period.
Final activity report
One month before the end of the framework contract at the latest, the contractor must also
submit a final cumulative activity report containing, in consolidated form, all the elements
that must be included in each interim activity report.
The cost of producing the above reports must be borne exclusively by the contractor; the
Contracting Authority will not participate in any way in the expenditure incurred, whether
it relates to the drafting, production or distribution of the reports required.
3.5.3. Organisation of the key expert staff in the Framework contract
The key experts staff are considered to be those of category 1 and category 2 (see also
4.2.2.b). During the audits, the key expert staff of the contractor shall, inter alia, perform
the following tasks and will have the responsibilities described below. The contractor will
designate a co-ordinator, who will be responsible for the management and co-ordination of
the services requested by the Contracting Authority in the specific contracts and team
leaders in charge of the execution of the specific contracts:
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The audit co-ordinator (category 1) shall:
- be an audit and control partner and have the statutory capacity to commit the
company in writing;
- maintain all contacts with the Contracting Authority and the auditing teams;
- he/she will sign each draft and final report sent to the Contracting Authority,
after having ensured their conformity with the corresponding specific contract,
their quality, completeness and consistency and their conformity with
International Standards on Auditing.
- transmit to the relevant Contracting Authority services all required
documentation and reports on behalf of the contractor and as specified in the
framework contract and the specific contract;
- transfer all the documents, related to the audit services to be carried out, from
the Contracting Authority to the contractor's auditing teams;
- plan desk reviews and/or on-the-spot audits according to detailed audit
objectives, scope and methodology (including sample projects to be audited) and
instructions provided by the Contracting Authority (attached to each specific
contract);
- instruct, supervise and monitor the audit teams on the work to be carried out;
- be responsible for the contractor’s travel arrangements and accommodation on-
the spot;
- (if necessary) request a meeting with the Contracting Authority, to clarify any
issues that have not been resolved;
- ensure that the auditing teams made available by the contractor are staffed with
the quality and number of auditors necessary to meet the definition in the
specific contract,
- ensure that the timetable for implementation of the audits is respected and
inform the Contracting Authority without delay of possible issues with the
audited operations/organisations (these problems could include, but are not
limited to, non-cooperation from the auditee, lack of supporting documents for
the costs claimed, in-appropriate book-keeping and elements of suspected
financial irregularity, including possible fraud);
- ensure a coordinated and uniform approach towards the beneficiary countries in
relation to audit findings;
- at any time provide the Contracting Authority with all the elements to support
and defend the conclusions reached in cases of disagreement with the audited
organisation on the conclusions made by the auditors.
The necessity of an audit team leader will be assessed by the Contracting Authority for
each specific contract.
The audit team leader (category 2) will:
- be responsible for the execution of the individual specific contracts;
- ensure that the audit teams are familiar with the financial and operational
provisions of the framework contract, the operation(s) to be audited and any
particular methodologies and standard reporting formats to be used;
- plan the audit tasks in accordance with the specific contract;
- clarify and resolve any problems that the auditing teams may encounter during
an audit;
- manage the audit team;
- analyse evidence gathered, deduce findings and recommendations;
16
- discuss findings and come to agreement on recommendations with the audited
body;
- review the working papers and reports of the audit team;
- ensure that the quality of such report is compliant with the guidelines provided
by the audit coordinator;
- ensure that audit standards are adhered to.
The Contracting Authority will do its utmost to ensure that the contractor’s staff receives
the cooperation of the management of the body to be audited in the execution of the
ordered audit work. If either the contractor or the Contracting Authority establishes that the
ordered audit work cannot be accomplished because of the lack of co-operation of the body
to be audited or the Member State, it shall immediately inform the other party. In this
event, the Contracting Authority may decide to stop the audit engagement, notifying the
contractor forthwith. In this event, the contractor shall be remunerated for work actually
performed and for the expenses incurred up to the date of the cessation of the audit
engagement, in accordance with the provisions of Article II.14.3 of the framework
contract, but shall have no claim for further compensation.
3.6. Specific contracts
3.6.1. Methodology for supply of specialised services under the specific
contracts system
A specific contract is a Commission document sent to the contractor, pursuant to which the
contractor is required to carry out a particular task for the former in accordance with the
terms and conditions laid down in the framework contract. The specific contracts will
define the more specific matters related to each audit mission such as nature and scope of
audit work, starting and ending dates, place of delivery and linguistic skills required.
The three-step procedure is as follows:
Step one: A request for services will be drawn up and sent by the Contracting Authority to
the Contractor. These requests will be accompanied by the Tender Specifications defining
the services to be performed and may include an estimate of the working days and types of
profiles needed for the work.
Step two: The contractor must, within 10 working days, submit an offer detailing the
expert or teams to whom they propose to entrust the carrying out of the services, a planned
methodology and a price. This must then be approved by the Contracting Authority.
Step three: The Contracting Authority will confirm its request for services by means of a
specific contract. The specific contract will be accompanied by precise and detailed
contractual specific Tender Specifications from the above-mentioned Step one about the
services to be performed, with a clear and detailed indication of the methodology, the fixed
duration of the corresponding mission, the fixed deadlines for the delivery of reports and
for services, and the fixed contractual expected inputs in working days of nominated
experts. The contractor's offer including the retained experts' CVs will also be attached to
this specific contract.
The specific contract shall be formally registered on the part of the Contracting Authority
and signed by the authorised Commission official. Each specific contract will be given its
own reference number. This reference number, together with the reference number of the
framework contract, must be quoted by the contractor in all correspondence with the
Contracting Authority relating to this specific contract.
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3.6.2. The replacement of key experts in a specific contract
The Framework contractor shall not make changes to the agreed key experts of a specific
contract without the prior written approval of the Contracting Authority. The Framework
contractor must on its own initiative propose a replacement in the following cases:
- in the event of illness or accident of a member of staff;
- if it is necessary to replace a member of staff for any other reasons beyond the
Framework contractor’s control (e.g. resignation).
(a) Moreover, in the course of performance, and on the basis of a written and justified
request, to which the Framework contractor may provide his own and the staff member's
observations, the Contracting Authority can ask for a replacement if it considers that a
member of staff is inefficient or does not perform his/her duties in accordance with the
contract.
(b) Where a member of staff must be replaced, the replacement must have at least
equivalent qualifications and experience, and his/her remuneration cannot exceed that
received by the member of staff who has been replaced. Where the Framework contractor
is unable to provide a replacement with at least equivalent qualifications and/or experience,
the Contracting Authority may either decide to terminate the contract, if the proper
performance of it is jeopardised, or, if it considers that this is not the case, accept the
replacement, provided that the fees of the latter are renegotiated to reflect the appropriate
remuneration level.
(c) Additional costs incurred by the replacement of staff are the responsibility of the
Framework contractor. The Contracting Authority makes no payment for the period when
the expert to be replaced is absent. The replacement of any expert, whose name is listed in
the specific contract, must be proposed by the Framework contractor within 5 working
days from the first day of the expert's absence. If after this period the Framework
contractor fails to propose a replacement in accordance with point (a) above, the
Contracting Authority may apply a penalty up to 10% of the remaining fees of that expert
to be replaced.
3.6.3. Training of experts
The Contracting Authority requires that all the contracted experts become familiar with the
applicable legislation and with all the documents provided in support of the specific
contract that are needed to carry out the audit.
3.6.4. Content, Structure and reporting requirements of the final deliverables
within specific contracts
Interim report
For specific contracts over 80.000€, the contractor may submit an invoice for an interim
payment accompanied by a progress report or any other document, in accordance with the
description of this document provided in the specifications for the relevant specific
contract.
Draft report and final report
Except where the specific contracts contain provisions to the contrary, each of the services
provided by the contractor under a specific contract will be the subject of a draft report
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followed by a final report. The contractor must report on the services rendered in
performing the specific contracts.
The contractor shall assure that the software that they use is compatible with the
Commission's standard software (MS-Word for texts and MS-Excel for tables and figures,
MS-PowerPoint for presentations).
The draft report must arrive at the Contracting Authority not later than 20 working days
counting from the end date of the field work indicated in the specific contract. The
Contracting Authority shall have 20 working days to approve or reject the Draft Report. If
the Draft Report is rejected, then the contractor has another 10 working days to submit a
new Draft Report.
If the Contracting Authority approves the Draft Report, then the contractor may send the
Final Report in the form of an unlocked electronic document within 10 working days after
the approval of the draft report by the Contracting Authority.
Approval of the final report by the Contracting Authority is one of the requirements for
payment to the Contractor (see article I.6 and article II.21.6 of the framework contract).
The Contracting Authority shall have 60 days from receipt to approve or reject the final
report and proceed with the payment of the relevant invoice. A rejection of the final report
interrupts the 60 day deadline for payment.
The cost of producing the above reports must be borne exclusively by the contractor; the
Contracting Authority will not participate in any way in the expenditure incurred, whether
it relates to the drafting, production or distribution of the reports required.
Content of draft and final reports
Each draft report and final report must be submitted in either English or French as
indicated in the related specific contract. In addition, if requested by the specific contract a
translation of the final report into the official language of the country in which the audit
was carried out must be provided in the same format, except for candidate countries. The
reports should be sent in unprotected electronic versions and if specified in the specific
contract also in hard copy.
The report shall describe the work carried out in respect of the specific contract.
The contractor shall maintain sufficient records of the audit work performed to
demonstrate the work done. The Contracting Authority shall have the right to obtain and
review/control the records and to discuss the operational conclusions of the draft report
with the contractor.
The contractor should prepare working papers which are sufficiently complete and detailed
with an adequate audit trail to provide an overall understanding of the audit. Working
papers may be in the form of data stored on paper, electronic or other media.
The contractor should document matters which are important in providing evidence to
support the audit opinion and provide evidence that the audit was carried out in accordance
with the International Standards on Auditing.
The contractor should record in the working papers information on planning the audit
work, the nature, timing and extent of the audit procedures performed, the corresponding
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results and the conclusions drawn from the audit evidence obtained. Working papers
should include the contractor’s reasoning on all significant matters which require the
exercise of judgement, together with the contractor’s conclusion. In areas involving
questions of principle or judgement, working papers will record the relevant facts.
Each finding listed in the final report should be accompanied by a reference to the relevant
working paper justifying what has been found and the relevant conclusion. The working
papers will accompany the final report and all these documents are the property of the
Contracting Authority.
The format of the final report will be described in the specifications of each specific
contract.
4. EVALUATION AND AWARD
The evaluation is based solely on the information provided in the submitted tender. It
involves the following:
Verification of non-exclusion of tenderers on the basis of the exclusion criteria
Selection of tenderers on the basis of selection criteria
Verification of compliance with the minimum requirements set out in these tender
specifications
Evaluation of tenders on the basis of the award criteria
The contracting authority may reject abnormally low tenders, in particular if it established
that the tenderer or a subcontractor does not comply with applicable obligations in the
fields of environmental, social and labour law.
The tenders will be assessed in the order indicated above. Only tenders meeting the
requirements of one step will pass on to the next step.
4.1. Verification of non-exclusion
All tenderers shall provide a declaration on honour (see Annex II), duly signed and dated
by an authorised representative, stating that they are not in one of the situations of
exclusion listed in the Annex II.
In case of joint tender, each member of the group must provide a declaration on honour
signed by an authorised representative.
In case of subcontracting, all subcontractors whose share of the contract is above 10%
must provide a declaration on honour signed by an authorised representative.
The successful tenderer shall provide the documents mentioned as supporting evidence in
the declaration of honour before signature of the contract and within a deadline given by
the Contracting Authority. This requirement applies to each members of the consortium in
case of joint tender and to subcontractors whose intended share of the contract is above
10%.
A tenderer (or a member of the group in case of joint tender, or a subcontractor) is not
required to submit the documentary evidence if it has already been submitted for another
procurement procedure and provided the documents were issued not more than one year
before the date of their request by the contracting authority and are still valid at that date.
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In such cases, the tenderer must declare on its honour that the documentary evidence has
already been provided in a previous procurement procedure, indicate the reference of the
procedure and confirm that that there has been no change in its situation.
A tenderer (or a member of the group in case of joint tender, or a subcontractor) is not
required to submit a specific document if the contracting authority can access the
document in question on a national database free of charge.
4.2. Selection criteria
Tenderers must prove their legal, regulatory, economic, financial, technical and
professional capacity to carry out the work subject to this procurement procedure.
The tenderer may rely on the capacities of other entities, regardless of the legal nature of
the links which it has with them. It must in that case prove to the Contracting Authority
that it will have at its disposal the resources necessary for performance of the contract, for
example by producing an undertaking on the part of those entities to place those resources
at its disposal.
The tender must include the proportion of the contract that the tenderer intends to
subcontract.
4.2.1. Declaration and evidence
The tenderers (and each member of the group in case of joint tender) and subcontractors
whose capacity is necessary to fulfil the selection criteria must provide the declaration on
honour (see Annex II), signed and dated by an authorised representative, stating that they
fulfil the selection criteria applicable to them. In case of joint tender or subcontracting, the
criteria applicable to the tenderer as a whole will be verified by combining the various
declarations for a consolidated assessment.
This declaration is part of the declaration used for exclusion criteria (see section 4.1) so
only one declaration covering both aspects should be provided by each concerned entity.
After contract award, the successful tenderer will be required to provide the evidence
mentioned below before signature of the contract and within a deadline given by the
contracting authority. This requirement applies to each member of the group in case of
joint tender and to subcontractors whose capacity is necessary to fulfil the selection
criteria.
A tenderer (or a member of the group in case of joint tender, or a subcontractor) is not
required to submit the documentary evidence if it has already been submitted for another
procurement procedure and provided the documents were issued not more than one year
before the date of their request by the contracting authority and are still valid at that date.
In such cases, the tenderer must declare on its honour that the documentary evidence has
already been provided in a previous procurement procedure, indicate the reference of the
procedure and confirm that that there has been no change in its situation.
A tenderer (or a member of the group in case of joint tender, or a subcontractor) is not
required to submit a specific document if the contracting authority can access the
document in question on a national database free of charge.
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4.2.2. Legal and regulatory capacity
Tenderers must prove that they are allowed to pursue the professional activity necessary to
carry out the work subject to this call for tenders. The tenderer (including each member of
the group in case of joint tender) must provide the following information in its tender if it
has not been provided with the Legal Entity Form:
- For legal persons, a legible copy of the notice of appointment of the persons authorised to
represent the tenderer in dealings with third parties and in legal proceedings, or a copy of
the publication of such appointment if the legislation applicable to the legal person requires
such publication. Any delegation of this authorisation to another representative not
indicated in the official appointment must be evidenced.
- For natural persons, if required under applicable law, a proof of registration on a
professional or trade register or any other official document showing the registration
number.
4.2.3. Economic and financial capacity criteria and evidence
In order to prove their economic and financial capacity, the tenderer (i.e. in case of joint
tender, the combined capacity of all members of the consortium and identified
subcontractors) must comply with the following criteria:
The following economic and financial evidence should be provided:
- Statement of overall turnover and turnover in respect of the services to which the
contract relates for the previous two financial years of at least EUR 15 million per
year (applicable to a consortium as a whole),
- Copy of the profit & loss account and balance sheet for the last two years for
which accounts have been closed (including net income figures),
- Failing that, appropriate statements from banks
- Evidence of professional risk indemnity insurance.
If, for some exceptional reason which the Contracting Authority considers justified, a
tenderer is unable to provide one or other of the above documents, he or she may prove his
or her economic and financial capacity by any other document which the Contracting
Authority considers appropriate. In any case, the Contracting Authority must at least be
notified of the exceptional reason and its justification in the tender. The Contracting
Authority reserves the right to request any other document enabling it to verify the
tenderer's economic and financial capacity.
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4.2.4. Technical and professional capacity criteria and evidence
a. Criteria relating to tenderers
Tenderers (in case of a joint tender the combined capacity of all tenderers and identified
subcontractors) must comply with the following criteria:
- A full description of the tenderer's references in the domain concerned. This should
include examples of work covering at least three years' work directly related to
these services and products, indicating how the tenderer has carried out similar
types of work in the past for public or private sector recipients.
- The availability of a co-ordination office, to ensure close co-operation with the
Contracting Authority. A co-ordinator will be designated by the tenderer and will
be in charge of the co-ordination office.
- The presentation of a homogeneous network of audit offices covering the Member
States. For each audit office, evidence of their technical and professional
competence should be presented. Particular attention should be paid to the
presentation of sufficient information about the presence, staffing levels,
qualifications and the work experience of the tendering parties in the 28 Member
States.
- Evidence of affiliation to a body such as the IFAC (International Federation of
Accountants), the IIA (Institute of Internal Auditors) or equivalent. In the absence
of such an affiliation, the tenderer should demonstrate how they will undertake to
comply with international audit standards.
- The audit firm must ensure that their own standards in relation to all security
matters including, but not limited to, physical security, data security, and virus
protection shall be in accordance at all times with the highest possible standards,
best industry practice, and any relevant legislation or code of practice with which
they are bound to comply.
- The tenderer must prove capacity to mobilise audit teams in all Member States and
to draft reports in all EU languages.
b. Criteria relating to the team delivering the service:
The team delivering the service should include, as a minimum, the following profiles:
The name, CV, evidence of educational and professional qualifications of
Audit partner/co-ordinator - Staff Category 1 (see also 3.5.3)
Be an audit partner who should have:
- at least fifteen years' professional experience carrying out audit and control
missions,
- at least five years' experience managing a department,
- should have an excellent command of English or French (at least CEFR Proficient
user C1),
- status of certified auditor,
- the statutory capacity to commit the company in writing.
Audit team leader - Staff Category 2 (see also 3.5.3)
- at least ten years' professional experience carrying out audit and control missions,
- at least five years' professional experience managing teams of at least 5 people,
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- should have an excellent command of English or French (at least CEFR Proficient
user C1),
- status of certified auditor.
Audit specialist (for example in Fraud/IT/Law) - Staff Category 2
- at least ten years professional experience carrying out audit and control missions,
- at least five years professional experience in the specialised audit field,
- should have an excellent command of English or French (at least CEFR Proficient
user C1),
- status of certified auditor.
Audit senior - Staff Category 3
- at least three years' professional experience carrying out audit and control missions,
- should have an excellent command of English, French or German (at least CEFR
Proficient user C1),
- status of certified auditor.
Audit junior - Staff Category 4
- at least one year professional experience carrying out audit and control missions,
- should have an excellent command of English, French or German (at least CEFR
Proficient user C1),
- sound knowledge of audit and control theory.
The following technical and professional evidence should be provided to fulfil the above
criteria:
- A list of services proving experience in auditing public administrations' expenditure in
various beneficiary countries. The provision of services directly relevant to the tender
submitted must have been provided within the last three years. The list should include
at least ten audits, each one invoiced over €5 000, with at least one audit of each of the
following types:
financial audit,
IT audit,
compliance audit,
system audit,
- The list should also include the amount, date and public or private recipients of the
services.
- The tenderer should prove the linguistic capacity of the team to audit in all Member
State languages.
- If supplied to contracting authorities, evidence must be provided in the form of
certificates issued or countersigned by the competent authority; if supplied to private
purchasers, provision of service is to be certified by the purchaser or, failing this,
simply declared by the tenderer to have been provided.
- The educational and professional qualifications of the persons who will provide the
service for this tender (3 CVs for each staff category except 1 CV for category I)
including the management staff. Each CV provided should indicate the intended
function in the delivery of the service.
- The CVs provided should show proof of coverage within the team of at least 5 different
Member State languages in total.
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4.3. Award criteria
The tender will be awarded according to the "best-value-for-money" procedure.
4.3.1. Quality criteria
The quality of the tender will be evaluated based on the following criteria. The maximum
total quality score is 100 points.
Qualitative award criteria - Tenders must score minimum 50% for each criterion and
sub-criterion, and minimum 60% in total
Award criteria
Information to be provided Points
1. Quality and relevance
of the proposed
methodology and work
organisation for
performing the audit
tasks
Sub-criterion 1.1 –
Management, and
coordination of the
contract
Tenderers should show how they will
distribute and coordinate the work. The
communication/coordination between
members of the audit team, between the
contractor and the Contracting Authority and
between the contractor and the auditees must
also be explained.
If the tender involves either sub-contracting or
a consortium they should indicate clearly the
roles played by all the participants in the
delivery of the requested services.
(max 20
points)
Sub-criterion 1.2 –
Organisation of the
future work including
measures to assure
continuity of service
for both on-the-spot
and desk audit work
Detailed description of organisational structure
to be set up to manage the different tasks
required to perform the services covered by the
invitation to tender.
The mechanisms that will be used for ensuring
timely availability of the audit expertise
needed and a continuous service should be
described.
(max 20
points)
Sub-criterion 1.3 –
Methodology,
planning and tools for
the audit tasks
A description should be provided of the
methodologies and tools that will be used to
undertake the different audit tasks defined for
the call, including how they will cover audits
in each of the Member States.
Tendering parties should explain in detail how
they would ensure that a homogeneous
approach would be applied to audit work
carried out in all the beneficiary countries.
(max 20
points)
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2. Measures to achieve
high quality services
Sub-criterion 2.1 –
System of quality
control to guarantee
quality of services and
adherence to deadlines
Presentation of methods and systems intended
to control the quality of the services, and to
ensure that they are provided within agreed
deadlines and budgets
(max 10
points)
Sub-criterion 2.2 –
Measures to ensure
sufficient training and
guidance of auditors
The contractor should describe how adequate
and appropriate training and guidance are
provided to the experts used for the audit
work.
(max 10
points)
3. Balance of profiles
and breakdown of tasks
The tenders must explain how the tasks are
going to be distributed, the roles, profiles,
responsibilities and lines of reporting within
their own hierarchy. Description of the general
composition of audit teams for on-the spot
audit work should also be included.
(max 10
points)
4. Confidentiality The contractor's arrangements to guarantee the
confidentiality of audit elements when
required (documents, checklists, contracts,
records of meetings, audit reports).
(max 10
points)
Tenders that do not reach the minimum quality thresholds will be rejected and will not be
ranked.
4.3.2. Price criteria
After evaluation of the quality of the tender, the tenders are ranked using the formula
below to determine the tender offering " best-value-for-money ".
A weight of 70/30 is given to quality and price.
Score for tender X = (total quality score (out of 100) for all award criteria of
tender X) *70% + (cheapest price / price of tender X) *100*30%
The 3 tenderers obtaining the highest score when applying the above formula will be
proposed for award of the contract in descending order. This will determine the order of
calls for tender when a specific contract is requested.
4.4. Technical offer
The technical offer must cover all aspects and tasks required in the technical specification
and provide all the information needed to apply the quality award criteria under 4.3.1.
Offers deviating from the requirements or not covering all requirements will be rejected on
the basis of non-compliance with the tender specifications and will not be evaluated.
4.5. Financial offer
The price for the tender must be quoted in euro. Tenderers from countries outside the euro
zone have to quote their prices in euro. The price quoted may not be revised in line with
26
exchange rate movements. It is for the tenderer to assume the risks or the benefits deriving
from any variation.
Prices must be quoted free of all duties, taxes and other charges, including VAT, as the
European Union is exempt from such charges under Articles 3 and 4 of the Protocol on the
privileges and immunities of the European Union. The amount of VAT may be shown
separately.
Services will be provided on fixed unit prices, under specific contracts. The unit price
should cover the experts' fees including travel expenses, subsistence expenses of the
contractor and his staff (covering the expenditure incurred by experts on trips outside their
normal place of work), accommodation and administrative expenses. Translation prices of
final reports for on the spot audits should also be included in the unit price.
The price used to determine the tender which offers the best value for money is based on
the following weighted purchase scenario derived from fixed unit prices.
Price table
Daily rate at the contractor's premises in € Days
Daily rate at the Contracting Authority's premises in Brussels in € Days
Daily rate for on-the-spot mission in Europe in € Days
Category 4 – Junior auditor 10 10 10
Category 3 – Senior auditor 20 20 20
Category 2 – Team leader/Manager 5 5 5
Category 1 – Partner/co-ordinator 1 1 1
(a) (b) (c)
(a), (b) and (c) are the sums of the unit costs multiplied by the related number of days.
For example: (a) = unit cost for an Category 4 x 10 + unit cost for a Category 3 x 20 + unit cost for a Category 2 x 5 +
unit cost for a Category 1 x 1
The unit price applicable for Europe is the price of an expert who is on an audit mission and not based at the contractor's
or the Contracting Authority's premises.
The daily rates should include any air fares, living expenses and administrative expenses – see above paragraph.
Europe area is defined as the 47 members of the Council of Europe at the date if the 1st of February 2015;
http://www.coe.int/web/portal/home.
Price = (a) + (b) + (c)
The price table, to be filled in by the Tendering Parties, will constitute the future
contractual basis for the specific contracts pricing by both parties. To this end it will be an
integral part of the Framework Contract. Tendering parties are also reminded that only
prices included within this table will be taken into account for the basis of concluding the
framework contract. All prices for additional cost of co-ordination, general administration
etc, will be ignored – such costs must be included as part of the price offer in the Table of
Unit Prices.
Tendering parties must leave the presentation of this price table unchanged.
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5. ANNEXES
Annex I: Model Framework Contract
Annex II: Declaration on honour on exclusion criteria and selection criteria
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Annex I – Draft Framework Contract
29
Annex II – Declaration on honour on
exclusion criteria and selection criteria