2_-_J.1__Financial_Audit_RFTOP.docx

Sample RFTOP 1 Request for Task order Proposal Financial Audit for Gabon MOH

Background and Need:

CDC works with several executive agencies in support of the President’s Emergency Plan for AIDS Relief (PEPFAR). These efforts include interaction via acquisition and assistance funding mechanisms with international government agencies, small local recipients, academic institutions and private businesses at CDC field offices and various international locations. CDC must exercise proper oversight in the business services areas of acquisition, assistance, and financial management. Additional resources are required to facilitate internal controls over grants and cooperative agreements in the international arena.

Foreign grant recipients are subject to the same audit requirements as for-profit organizations, which are specified in the Code of Federal Regulations (CFR) at 45 CFR 74.26(d). 45 CFR 74.26(d) requires an audit if the recipient expended a total of $500,000 or more under one or more HHS awards (either as a direct recipient or as a sub-recipient) during their fiscal year. 45 CFR 74.26(d) requires a financial audit as defined in the Government Auditing Standards, at http://www.gao.gov/yellowbook, where the recipient receives awards under only one HHS program, or a financial audit of all HHS awards if awards are received under multiple HHS programs. The terms and conditions of the official Notice of Award (NoA) contain this requirement. These audits should assure that CDC-awarded funds are spent in accordance with the terms and conditions of the grant and that all charges made to the grant conform to US Government standards for cost allowability and allocability.

Scope and Requirements:

The contractor shall provide necessary supplies, expertise and staff to fulfill the requirements of an A-133 program specific audit for each of the grantees listed below Tasks:

The Office of the Global AIDS Coordinator (OGAC) and CDC’s Center for Global Health, Division of Global HIV/AIDS (CDC/CGH/DGHA) management has requested financial audits to be conducted on Gabon University School of Public Health with PEPFAR-funded cooperative agreements in the CDC/ Gabon portfolio. This grantee has previously been audited.

Most foreign entities have adhered to the terms and conditions of the grant, have obtained audits, and have subsequently agreed to corrective action if audit findings demanded corrective action. Certain ministries and other entities and organizations, however, are delinquent in obtaining audits. Even if a foreign entity has not fulfilled its audit requirement, the CDC still requires an audit. The purpose of this contract is to obtain audits for the Federal Ministry of Health in Gabon and the Ministry of Health in Gabon. This contract will also assess the cooperative agreement management practices of these two entities. The following grantees were awarded a cooperative agreement which is to be reviewed as part of this acquisition for work in Gabon under PEPFAR.

Gabon Ministry of Health District Health Office of Gabon Gabon University School of Public Health In light of these concerns, the purpose of this contract is to obtain financial audits (per guidance found in 45 CFR 74.21) for these entities and their respective CDC Cooperative Agreement for the three budget periods: 2011, 2012 and 2013.

The resulting financial audit for each grantee should:

1. Conform to Generally Accepted Government Auditing Standards (GAGAS).

2. Supply information to provide assurances that PEPFAR funding is being used exclusively to support the purposes of the grant and is not being misapplied, misused, or unaccounted for.

3. Report on the grantees’:

Financial audit conclusions and recommendations shall logically flow from all of these elements and provide an assessment of the audit findings and their implications, including recommendations for corrective actions.

The entire scope of work would be completed within a twelve month period. This would include preparation days, in-country work in the selected countries and regions, and report writing and finalization. The timeline being anticipated is October 1, 2014 through September 30, 2015.

Deliverables:

Draft and final reports shall be submitted to the Contracting Officer Representative (COR) upon completion, according to the schedule below.

Audit reports shall be submitted to the Contracting Officer’s Representative (COR) upon completion, according to the schedule below.

The items specified for delivery are subject to the inspection and approval by the COR before final acceptance. The Contractor shall be required to make revisions deemed necessary by the COR.

Delivery or Performance-period Requirements:

The period of performance is twelve (12) months from the date of award.

Place of Performance:

Libreville, Gabon Performance-Based Matrix:

Negative: Performance evaluations will include any services that failed to meet acceptable standards and will be used in determining awards for future task orders for similar services.

FAR 52.246-4 – Inspection of Services – Fixed Price