1. General Information 1.1 name of contract: verification of expenditure of the non-refundable financing contract in Operational programme administrative capacity, "Innovation Centre and excellence in the field of public youth policies", code SIPOCA 351/SMIS2014 + 112332. ", Beneficiary: TIMIS Youth County Foundation 1.2 Conditions of participation: financial auditor natural or legal person, according to specifications:-Independent financial auditor may be any natural person or In the Register of Active financial auditors drawn up by CAFR [1], registered tax in Romania and which holds the active member visa of CAFR during the implementation period of the project and has specialized experience in the field, at least 3 years; The independent financial auditor has not been sanctioned in the last 3 years by the Department of Monitoring and professional competence of CAFR and obtained a rating a.-According to the cooperation Protocol on the organisation and conduct of Financial audit for European funds and other non-refundable funds from other donors, concluded between the Chamber of Financial Auditors in Romania (CAFR) and the Ministry of European funds (MFE) and Council decision CAFR Nr. 10/2015 the financial auditor the natural or legal person must meet the following conditions: for individuals:-to have the status of active member CAFR, having a financial auditor's card with a visa for the year in which registration is requested; -Have the grade obtained at the last quality inspection; -Meet the other conditions specified by the cooperation protocol concluded between CAFR – MFE. For legal persons:-The legal person to have the rating obtained at the last quality inspection; -All natural persons who can carry out the financial audit of projects financed from European funds on behalf of the legal person meet the conditions laid down in point (a). I, lit. a); -Meet the other conditions specified by the cooperation protocol concluded between CAFR – MFE. Selection criteria: Tenderers shall have the obligation to submit the following supporting documents:
- Certificate of Attestation of the quality of financial auditor issued by CAFR certified copy;
- CAFR membership card referred to as "active" for that year – copy;
- Tax certificate issued by the Territorial financial administration to which the premises of the natural or legal person is terminated-original;
- The statement of responsibility of the financial auditor showing that he has not been sanctioned in the last 3 years by the Department of Monitoring and professional competence of the CAFR.
Type and objective of the commitment: the auditor will make the commitment based on the agreed procedures regarding the verification of expenditure of a Narambursabila financing contract financed under the POCA the objective is to verify by the auditor Financial statement that the amounts requested for reimbursement by the beneficiary in the interim and final application of the project "" Innovation Centre and excellence in the field of public youth policies ", cod SIPOCA 351/SMIS2014 + 112332. ", Beneficiary: TIMIS Youth County Foundation, corresponds to:
- Reality: Check whether the expenditure provided for in the refund applications has been paid
- Regularity of expenditure: checks whether the expenditure provided for in the refund applications is correct and has been requested in compliance with the
- Eligibility: Verify that the expenditure provided for in the refund applications has been made in accordance with the provisions of the financing contract, national and Community legislation in force and shall be accompanied by supporting documents
1.4 Purpose of activity: the audit is conducted in accordance with: technical specifications for checking the expenditure of a non-refundable financing contract within POCA International standard for related services 4400 missions based on Agreed procedures on financial information (SSRIs), promulgated by IFAC and adopted by CAFR. The ethical code of the accounting professionals issued by IFAC. Although SSRIs 4400 provides that the auditor's independent status is not compulsory, the contracting authority has adopted the provisions of the Code of Ethics, requiring the auditor to be an independent person. Terms and conditions of financing contract 1.5. Planning the auditor plans his work so that checking the expenses can be accomplished efficiently. For this purpose, the procedures in the technical specification shall be used. The financial auditor obtains adequate and sufficient evidence of these procedures in order to be able to draw up the factual conclusions report. To this end, the auditor may use the guideline provided by the International Audit Standard 500 "audit evidence" and in particular the paragraphs referring to "adequate and sufficient audit samples". The Auditor shall exercise his professional expertise to determine what is adequate and sufficient evidence if he considers ISA 500, the terms and conditions of the financing contract and the technical specifications are not sufficient. 1.6. Sufficient understanding of the action and terms and conditions of the financing contract the auditor shall obtain a sufficient understanding of the terms and conditions of the financing contract by studying the contract, the annexes to the contract and other relevant information, As well as questioning the beneficiary. 2 Procedures for checking the eligibilitatii of expenditure requested by the beneficiary in the financial report 2.1 general Procedures 2.1.1 The auditor shall verify that the application for reimbursement of expenditure (CRC) is in accordance with the conditions of the financing contract. 2.1.2 The auditor verifies that the accounts of the beneficiary are in accordance with the rules for keeping records and accounting rules in the financing contract. The aim is to:-Assess whether an effective and effective verification of expenditure is feasible; Report important exceptions and weaknesses in respect of accounting, keeping records, necessary documents so that the beneficiary can undertake further measures to correct and improve them during the period of Remaining implementation of the action. 2.1.3 The auditor agrees the information in the application for reimbursement (CRC) with the accounting system and the Accounting records (ex: Verification balance, records from analytical and synthetic accounts). 2.1.4 The auditor verifies whether the exchange rates have been applied correctly and in accordance with applicable law. 2.2 Compliance of budget expenditure and analytical review of the auditor performs an analytical check of expenditure on budgetary chapters, included in the application for reimbursement (CRC) and:-Checks whether the CRC budget corresponds to the budget of the contract Financing (authenticity and authorisation of the initial budget) and whether the expenditure incurred has been provided for in the budget. -Verfică If the total amount requested for payment by the beneficiary is not greater than the non-refundable financing provided for in the financing contract. -Checks whether any amendment to the budget of the financing contract is in accordance with the conditions imposed for such amendments. 2.3 Selecting the expenses for verification the auditor will check all categories and types of expenses presented in the refund request (CRC). 2.4 Checking the expenditure of the auditor checks the expenses and reports all the/neconcordantele exceptions found following verification. Inconsistencies are all differences found following the application of the procedures agreed from the technical specifications (ST). The auditor shall assess the financial impact of the exceptions in terms of ineligible expenditure. The auditor will check the transactions that generate the costs declared in CRC by testing the following readings:-Eligibility of direct costs-accuracy and registration-classification-reality-compliance with public procurement rules 2.5 Verification of the income of the action where appropriate, the auditor verifies that the revenue generated by the beneficiary in the context of the project has been duly allocated, in accordance with the subject matter of the financing contract for the project, And if they were detailed correctly in the application for reimbursement. Since this commitment is not an audit, the auditor is not required to assess the totality of the income. The auditor shall verify that the revenues have been correctly recorded in the accounting of the project financed by POCA. 3. Reporting the report on factual findings must describe in detail the purpose and procedures for verifying the eligibilitatii of expenditure, so as to understand the nature and extent to which audit procedures were followed by the auditor. Two audits are provided-an intermediate audit at the end of the first 7 months of the project and a final audit at the end of the project, month 14 project. Using the model contained in the norm "requirements for checking expenditure by a financial auditor Independent ' for a non-refundable financing contract within the POCA. 1 CAFR = The Chamber of Financial Auditors in Romania specification of financial auditing services of the project SIPOCA 351SMIS2014 + 112332 Forms Financial Auditing Services Project SIPOCA 351SMIS2014 + 112332 MODEL Contract Auditing Services Financial solicitation offers financial auditing services of the project SIPOCA 351SMIS2014 + 112332