Номер: 24520863
Страна: Кения
Источник: TED
Audit of Primary Health Care Support Program
Royal Danish Embassy is providing funds to around 6,000 Level 2 and Level 3 health facilities in Kenya (in all 47 counties) via government fund flow mechanisms. Funds pass first to a designated account within National Treasury, then to counties: first to County Revenue Funds, then to Special Purpose Accounts; and finally to health facilities in each county.
Royal Danish Embassy is seeking an audit company to conduct an audit of the funds transferred through this project.
Kenya
Denmark has been engaged in the health sector in Kenya for 30-40 years, with 10 years specifically providing ongoing support of Primary Health Care (PHC) at decentralised levels. The upcoming phase of the programme running from January 2021 to December 2025 is anticipated to be the last phase of direct Danida support to the Health Sector. As such, the Royal Danish Embassy (the “Client”) is putting in place systems to ensure sustainability of the engagement, and funding to counties will reduce substantially each year.
The total amount of funding passing to the counties is expected to be around 2,337,500,000 KES (137,500,000 DKK) between July 2020 and June 2024 (note that the July-December 2020 period is part of the previous 2016-20 engagement and will be audited under this contract). In addition, around 30,600,000 KES. (1,800,000 DKK) will be provided to MOH and COG to facilitate their hosting of long-term Danida Advisors.
External audits have been conducted up to and including the FY 2019/2020. This procurement covers audits for the last 6 months of the previous phase (July 2020 – December 2020), as well as audits for the period January 2021 – December 2025 in the new phase of the engagement. This notes that the Kenyan Financial Year runs from July to June.
The objective of the financial audits and performed procedures related to compliance and performance audits are:
1) To form an opinion on whether the annual financial statements accurately reflect, in all material respects, the operations in relation to the Danida PCH programme,
2) To form an opinion on whether the annual financial statements are prepared, in all material respects, in accordance with established financial guidelines for reporting,
3) To enable the Client to determine whether funds disbursed have been used in compliance, in all material respect, with all applicable laws and the agreements covering the Danida PHC programme,
4) To enable the Client to determine whether funds disbursed have been spend in an economic way, in all material respect, and to obtain reasonable assurance whether the systems, processes, or transactions examined support the exercise of sound financial management in the administration of the funds granted by the Client.
The scope of work includes:
1) Verify 100% of transactions related to fund flow from Danish Embassy to National Treasury.
2) Verify 100% of transactions related to fund flow from National Treasury, through the Integrated Financial Management Information System (IFMIS), to County Revenue Funds (CRF) in each county, based on trigger letters and payment vouchers from Ministry of Health.
3) In each county – at county level: Verify 100% of transactions related to fund flow from CRF to Special Purpose Accounts (SPAs), and onwards to respective health facilities (also through IFMIS). Check specifically whether funds reach health facilities within 25 working days from receipt of funds at the CRFs. Check and verify transit times from receipt of funds at CRFs, and obtain IFMIS documentation of the same.
4) In each county – at health facility level: Verify a minimum of 2% of the health facilities which have received support. 100% of supporting documentation and vouchers related to Danish funds should be checked in these selected health facilities. In each health facility, the review should include annual workplans and budgets, authority to incur expenditure documentation, vouchers, cash/bank reports, bank reconciliations etc as per Government of Kenya Public Financial Management (PFM) regulation. Monthly reporting should be traced to County Department of Health for control and consolidation and posting of expenditure in IFMIS. For each county, expenditure for supported health facilities should be compiled.
The contract includes an option for the performance of ad hoc similar tasks for a total budget of DKK 500,000 net of VAT.
The contracting authority has a maximum budget of DKK 500,000 net of VAT in relation to the Ceiling Amount for fees for ad hoc Services. Tenders will be rejected if they exceed this maximum budget.
Actions regarding the procedure (e.g. decisions regarding award of contract) must be submitted within 45 calendar days from the day after the publication of a contract award notice in the Official Journal of the EU.
Complaint guidelines (in English) can be found at: https://naevneneshus.dk/media/9802/complaint-guidelines.pdf
