za usluge revizije za projekat ''Podrška EU u upravljanju migracijama u Srbiji – pristup zdravstvenim uslugama III’’ IPA 2022/435-817.

MoH_435-817_Annex VII_expenditure_verification1.pdf 2021.1 MoH 2022/435-817 EU Support to Migration Management - Access to Health III TERMS OF REFERENCE FOR AN EXPENDITURE VERIFICATION OF A GRANT CONTRACT EXTERNAL ACTION OF THE EUROPEAN UNION  How to use this terms of reference MODEL  (also applies to Annex 1)  insert the information requested between the <…>  choose the optional text between […] highlighted in grey when applicable or delete  delete all yellow instructions and the present text box The present terms of reference apply to the verification of expenditure declared in financial reports under the following contracts: 1) Grant Contract1 number and title of the action: <…> [2) Grant Contract2 number and title of the action: <…>] <Repeat contracts/reports as applicable> Detailed information is provided at the cover page of Annex 1 1 Contract in relation to which t he financial report subject to verification is issued. The contract established with the expenditure verifier will be identified as "Verification Contract". 2 Contract in relation to which t he financial report subject to verification is issued. The contract established with the expenditure verifier will be identified as "Verification Contract". 2021.1 MoH 2022/435-817 EU Support to Migration Management - Access to Health III Table of Contents 1 INTRODUCTION ......................................................................................................................... 3 2 OBJECTIVES AND CONTEXT ................................................................................................. 3 3 STANDARDS AND ETHICS....................................................................................................... 3 4 REQUIREMENTS FOR THE EXPENDITURE VERIFIER ................................................... 3 5 SCOPE ........................................................................................................................................... 6 5.1 CONTRACTS AND FINANCIAL REPORTS COVERED BY THESE TOR ............................................... 6 5.2 CONDITIONS FOR ELIGIBILITY OF EXPENDITURE ......................................................................... 6 6 VERIFICATION PROCESS AND METHODOLOGY ............................................................ 6 6.1 PREPARATION OF THE VERIFICATION .......................................................................................... 6 6.2 PREPARATORY MEETING, FIELDWORK, DESK REVIEW ............................................................... 6 6.2.1 Engagement Context, Materiality, Risk Analysis, Sampling .................................................. 6 6.2.2 Fieldwork / Desk Review ....................................................................................................... 7 6.2.3 Debriefing Memo and Closing Meeting ................................................................................. 7 6.2.4 Documentation and Verification Evidence ............................................................................ 8 6.3 REPORTING ................................................................................................................................. 8 6.3.1 Structure and Content of the Report ...................................................................................... 8 6.3.2 Expenditure Verification Findings and Recommendations .................................................... 9 7 OTHER MATTERS ..................................................................................................................... 9 7.1 SUBCONTRACTING ...................................................................................................................... 9 8 ANNEXES ................................................................................................................................... 10 2021.1 MoH 2022/435-817 EU Support to Migration Management - Access to Health III 1 Introduction The present document and the Annexes listed in Section 8 are the terms of reference (‘ToR’) on which the Coordinator (The term “Coordinator” refers to the Beneficiary identified as the Coordinator in the Special Conditions) agrees to engage ‘the Expenditure Verifier’ to perform a verification of reported expenditure. Where in these ToR the ‘Contracting Authority’ is mentioned, this refers to the < European Commission or name of another contracting authority>, which has signed the Grant Contract with the Beneficiary and is providing the grant funding. The Contracting Authority is not party to this agreement. These ToR will be come an integral part of the contract concluded between the Coordinator and the Expenditure Verifier. They apply to expenditure verifications contracted by the Coordinator and cover the verification of expenditure incurred under the EU financed contracts on the cover sheet. 2 Objectives and context The Expenditure Verifier is expected - to carry out the agreed-upon procedures listed in Annex 2, and - to issue reports based on the template in Annex 3 which will support the Contracting Authority's conclusions on the eligibility of the reported expenditure and the related follow-up. The expenditure verification will be performed as [<Choose either one o r both> a desk review or/and fieldwork at the location indicated in Annex 1.] The Expenditure Verifier is not expected to provide an audit opinion. 3 Standards and Ethics The Expenditure Verifier shall undertake this engagement in accordance with:  the International Standard on Related Services (‘ISRS’) 4400 (Revised) Engagements to perform Agreed-upon Procedures regarding Financial Information as promulgated by the IFAC;  the IFAC Code of Ethics for Professional Accountants, developed and issued by IFAC’s International Ethics Standards Board for Accountants (IESBA), which establishes fundamental ethical principles for Auditors with regard to integrity, objectivity, independ ence, professional competence and due care, confidentiality, professional behaviour and technical standards. Although ISRS 4400 (Revised) provides that independence is not a requirement for agreed-upon procedures engagements, the Coordinator requires that the Expenditure Verifier is independent from the Coordinator and complies with the independence requirements of the IFAC Code of Ethics for Professional Accountants. 4 Requirements for the Expenditure Verifier By agreeing these ToR , the Expenditure Verifier confirms meeting at least one of the following conditions: 2021.1 MoH 2022/435-817 EU Support to Migration Management - Access to Health III  The Expenditure Verifier is a member of a national accounting or auditing body or institution which in turn is a member of the International Federation of Accountants (IFAC).  The Expenditure Verifier is a member of a national accounting or auditing body or institution. Although this organisation is not member of the IFAC, the Expenditure Verifier commits to undertake this expenditure verification in accordance with the IFAC standards and ethics set out in these ToR.  The Expenditure Verifier is registered as a statutory auditor in the public register of a public oversight body in an EU member state in accordance with the principles of public oversight set out in Directive 2006/43/EC of the European Parliament and of the Council (this applies to auditors and audit firms based in an EU member state)3.  The Expenditure Verifier is registered as a statutory auditor in the public register of a public oversight body in a third country and this register is subject to principles of public oversight as set out in the legislation of the country concerned (this applies to auditors and audit firms based in a third country). 5 Scope 5.1 Contracts and Financial Reports covered by these ToR The Contract(s) and Financial R eports subject to this expenditure verification are indicated on the cover sheet and in Annex 1. 5.2 Conditions for Eligibility of Expenditure The conditions for eligibility are stipulated in the Contracts which are provided in Annex 1 (including riders). 6 Verification Process and Methodology 6.1 Preparation of the Verification The Expenditure Verifier shall prepare the verification and to agree on the timing for carrying out the expenditure verification, notably with regard to fieldwork (if any) (see Section 6.2. for applicable maximum time lags). The Expenditure Verifier will then also confirm with the Coordinator the location(s) indicated in Annex 1 and ensure that relevant supporting documents as well as key staff will be available during the verification. 6.2 Preparatory Meeting, Fieldwork, Desk Review [The Coordinator foresees a preparatory meeting with the Expenditure Verifier which will be held [<Choose either one or both> by conference call or at <name and address of the meeting place should be clearly stated>]. The fieldwork or desk review shall commence as soon as possible and not later than <number > calendar days after the signature of the verification contract or the date of 3 Directive 2006/43 of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts , ame nding Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253 EEC. 2021.1 MoH 2022/435-817 EU Support to Migration Management - Access to Health III availability of the Financial Report (i.e. financial report, supporting documents and other relevant information). 6.2.1 Engagement Context, Materiality, Risk Analysis, Sampling The Expenditure Verifier's procedures should include:  obtaining a sufficient understanding of the en gagement context including the contractual conditions , the Coordinator and the applicable EC laws and regulations which are set out in Section 5 above (Scope). The Expenditure Verifier should pay specific attention to the contractual provisions relevant for the following aspects: o documentation, filing and record keeping for expenditure and income; o eligibility of expenditure and income; o procurement and origin rules insofar as these conditions are relevant to determine the eligibility of expenditure; o asset management (management and control of fixed assets; e.g. equipment). o cash and bank management (treasury); o payroll and time management; o accounting (including the use of exchange rates) and financial reporting of expenditure and income; and o internal controls and notably financial internal controls. The understanding should be sufficient to identify and assess the risks of material errors or misstatements in the expenditure and revenue stated in the Financial Report in order to determine the size and structure of the expenditure sample to be tested , whether caused by error or fraud, and sufficient to design and perform further verification procedures.  performing a risk analysis (Annex 2). The outcome of the risk analysis has to be clearly described i n the Verification Report (Annex 3, Section 2.1);  determining the sample size; For the purpose of determining what the overall material misstatement or error is, the Expenditure Verifier will apply a materiality threshold of 2% of the total amount of the gross reported expenditure with a confidence level of 95%.  establishing the sample and selecting the individual items for testing (Annex 2). The link between the risk assessment and the size and composition of the sample, as well as the sampling method (st atistical/non-statistical) must be clearly described in the Verification Report (Annex 3, Section 2.2); 6.2.2 Fieldwork / Desk Review The main task d uring the fieldwork or desk review will be to perform the substantive tests (Annex 2, Section 2) . Key information about the testing process must be provided in the Verification Report (Annex 3, Section 4). 2021.1 MoH 2022/435-817 EU Support to Migration Management - Access to Health III 6.2.3 Debriefing Memo and Closing Meeting At the end of the fieldwork or desk review , the Expenditure Verifier should prepare a debriefing memo, organize a closing meeting with the Coordinator in order to discuss the findings, obtain its initial comments and agree on additional information to be provided at a later date. 6.2.4 Documentation and Verification Evidence The evidence to be used for performing the procedures in Annex 2 is all financial and non-financial information which makes it possible to examine the expenditure declared in the Financial Report. The Expenditure Verifier documents matters which are impor tant in providing evidence to support the report of factual findings, and evidence that the work was carried out in accordance with ISRS 4400 (Revised) and these ToR. 6.3 Reporting 6.3.1 Structure and Content of the Report The use of the Expenditure Verification Report template in Annex 3 of these ToR, including the annexed tables, is compulsory. If the verification scope covers Financial Reports related to different Contracts, a separate and specific report should be issued for each Contract. The report should provide basic information about the Contract and should describe the outcome of the risk analysis and its implications on the sampling. The report should also give an overview of the substantive testing and fully disclose the information regarding the items included in the expenditu re population and in the sample. The report should finally detail the findings identified through the performance of the agreed-upon procedures. The report should be presented in <language>. The Expenditure Verifier will submit within < number of working days to be indicated by the Coordinator> working days of the conclusion of the field work a draft report to the Coordinator for comm ents to be received within < number of working days to be indicated by the Coordinator> working days. This delay expired, the Expenditure Verifier will provide the final report to the Coordinator within < number of working days to be indicated by the Coordinator>working days from the receipt of the comments (if any). 6.3.2 Expenditure Verification Findings and Recommendations The factual findings shall be reported in accordance with the formats and criteria specified in the Expenditure Verification Report te mplate (Annex 3). The description of findings will include the standard applied (e.g. art. xx of the General Conditions of the Contract), the facts and the analysis of the Expenditure Verifier. The verification report should include all financial findings made by the Expenditure Verifier, regardless of the amount involved. Changes in the financial findings occurring between the draft and final report as a result of the consultation procedure should be clearly and sequentially reported. 2021.1 MoH 2022/435-817 EU Support to Migration Management - Access to Health III 7 Other Matters 7.1 Subcontracting The Expenditure Verifier will not subcontract without prior written authorisation from the Coordinator. 8 Annexes Annex 1 - Engagement Context / Key Information Annex 2 – Guidelines for Risk Analysis and Verification Procedures Annex 3 - Model for Expenditure Verification Report 2021.1 MoH 2022/435-817 EU Support to Migration Management - Access to Health III Annex 1: Engagement Context / Key Information Contract4 and report summary [Annex to be completed by the Coordinator] Information about the Grant Contract Reference number and date of the Grant Contract < Contracting Authority’s reference for the Grant Contract> Grant contract title Country Coordinator < full name and address of the Coordinator as per the Grant Contract> Beneficiary(ies) and affiliated entity(ies) < full name and address of the Beneficiary(ies) and related affiliated entity(ies) as per the Grant Contract> Start date of the implementation period of the Action End date of the implementation period of the Action Financial Report(s) subject to verification: <DD/MM/YYYY-DD/MM/YYYY> <DD/MM/YYYY-DD/MM/YYYY> <DD/MM/YYYY-DD/MM/YYYY> Total amount received to date by the Coordinator from Contracting Authority < Total amount received as per dd.mm.yyyy> Total amount of the payment request < provide the total amount requested for payment as per Annex V to the Special Conditions for Grant Contracts (Payment Request for a grant contract for European Union external actions) > Contracting Authority [<Provide the name, position/title, phone and E-mail of the contact person at the Contracting Authority>. (To be completed only if the Contracting Authority is not the Commission.)] European Commission < provide the name, position/title, phone and E-mail of the contact person in the Delegation of the European Union in th e country concerned, or if applicable at Headquarters> Auditor < Name and address of the audit firm and names/positions of the auditors> 4 Contract in relation to which t he f inancial report subject to verification is issued. The contract established with the expenditure verifier will be identified as "Verification Contract" 2021.1 MoH 2022/435-817 EU Support to Migration Management - Access to Health III C Financial Report (enclosed as Annex 1.1) Financial report 12. Approximately how many expense transactions have been reported / are expected to be reported in the Financial Report? 13. What is the distribution of these transactions (e.g. capital expenditure, operating expenditure, fees, simplified costs, per diem, etc.), Are the transactions few/many of large/small value? 14. To what extent have Project transactions been carried out in cash? [high, medium, low] 15. In which currencies has expenditure been incurred? 16. What is the reporting currency? A Logistics Issue Question Reply Locations 1. Where do the Coordinator and other Beneficiary(ies) and affiliated entity(ies) retain the accounting records? 2. Where do the Coordinator and other Beneficiary(ies) and affiliated entity(ies) retain the original supporting documents? 3. Where were contractual activities carried out? 4. Where are key project staff available to provide information and explanations? Languages 5. Which is the contractual language? 6. Which is the language of the accounting records? 7. Which are the languages of supporting documents? 8. Which languages are spoken by key project staff? B Contractual Conditions Contract amount 9. What is the total amount of the contract? EC contribution 10. What is the amount of the EC contribution? Other contributions 11. Which are the other sources of funding (including the Coordinator)? Source 1 / amount Source 2 / amount Source 3 / amount Source 4 / amount Source 5 / amount 2021.1 MoH 2022/435-817 EU Support to Migration Management - Access to Health III 17. How many other Financial Reports have already been presented by the Coordinator under this contract? D Procurement Procurement 18. How many procurement procedures have been undertaken during the period covered by the Financial Report? 19. Was the EC involved in any of the procurement procedures referred to in question 18 (e.g. ex -ante verifications or derogations to the rule of origin)? 20. Are works done and supplies delivered under the contract located centrally or are they dispersed? E Previous contracts verifications, audits or monitoring Previous verifications, audits or monitoring 21. Which previous experience did the Entity have with EC contracts and associated regulations? 22. How many of the previously presented Financial Reports (if any) have been subject to audit/verification by external consultants contracted by the Coordinator? 23. Have any verification, audit or monitoring exercises other than those referred to under numeral 22 been carried out with regard to the contract or the Coordinator that are relevant for the scope of the current verification? 24. Have any significant findings been raised under the exercises referred to in questions 22 and 23? If so, what are they? 25. Have any instances of fraud or irregularities been previously identified in dealings with the particular Entity? Annex 1/<… >.1: Financial Report(s) to be verified Annex 1/<… >.2: Contract and riders <Other documents to be sent to the Auditor, (e.g. narrative reports, previous audit reports)> F Contact Details Coordinator: <full name of the entity subject to audit> Address Country Phone Fax Website Key contact 2021.1 MoH 2022/435-817 EU Support to Migration Management - Access to Health III Annex 2: Guidelines for risk analysis and Verification procedures Table of Contents 1. RISK ANALYSIS AND DETERMINATION OF THE SAMPLE ................................................ 2 2. EXPENDITURE VERIFICATION PROCEDURES ...................................................................... 2 2.1 THE EXPENDITURE WAS INCURRED BY AND PERTAINS TO THE ENTITY. ....................................... 2 2.2 THE EXPENDITURE IS RECORDED IN THE ACCOUNTING SYSTEM OF COORDINATOR AND OTHER BENEFICIARY(IES) AND AFFILIATED ENTITY(IES) ........................................................................ 2 2.3 EXPENDITURE INCURRED DURING THE CONTRACTUAL ELIGIBILITY PERIOD ................................ 2 2.4 EXPENDITURE INDICATED IN THE CONTRACTUAL ESTIMATED BUDGET ....................................... 3 2.5 EXPENDITURE NECESSARY FOR THE IMPLEMENTATION OF THE CONTRACTUAL ACTIVITIES, REASONABLE AND JUSTIFIED ....................................................................................................... 3 2.6 EXPENDITURE IDENTIFIABLE AND VERIFIABLE ............................................................................ 3 2.7 COMPLIANCE WITH PROCUREMENT PRINCIPLES AND NATIONALITY AND ORIGIN RULES ........... 3 2.8 EXPENDITURE COMPLIES WITH THE REQUIREMENTS OF APPLICABLE TAX AND SOCIAL LEGISLATION 3 2.9 FINANCIAL SUPPORT TO THIRD PARTIES (SUB-GRANTING) ........................................................... 3 2.10 OTHER ELIGIBILITY REQUIREMENTS ............................................................................................ 4 2021.1 MoH 2022/435-817 EU Support to Migration Management - Access to Health III 1. RISK ANALYSIS AND DETERMINATION OF THE SAMPLE The Expenditure Verifier should assess the risks of material errors or misstatements in the expenditure and revenue declared in the Financial Report in order to determine the size and structure of the expenditure sample to be tested according to the procedures described in Section 2. This work involves an assessment of the inherent risks that: • The Financial Report is not reliable, i.e. that it does not present, in all material aspects, the actual expenditure incurred and the revenue received in conformity with applicable conditions. • Expenditure declared in the financial report has not, in all material aspects, been incurred in conformity with applicable contractual conditions. • Revenues generated by the Coordinator in the execution of the contract are not deducted from the declared expenditure in conformity with applicable conditions. • Fraud and irregularities have occurred which could have had an impact on expenditure and/or revenue reported under the contract. The Expenditure Verifier should assess the inherent risk based, inter alia, on the number and complexity of the transactions, the complexity of the activities provided for by the Contract, the number of implementing Entities involved and the environment where the Contract is implemented. In addition , the Expenditure Verifier, based inter alia on the information provided in annex 1 to the Terms of Reference ( Engagement Context / Key Information) will consider the control risk, i.e. whether the design of the Internal Control System sufficiently mitigates the identified inherent risks and whether it is plausible that it is operating effectively. 2. EXPENDITURE VERIFICATION PROCEDURES The following checks must be performed by the Expenditure Verifier unless they are irrelevant in relation to the eligibility criteria applicable to the contract type. Therefore the Expenditure Verifier is required to gain appropriate understanding of such requirements in order to carry out only the relevant checks and properly apply the relevant eligibility requirements. 2.1 The expenditure was incurred by and pertains to the Entity. 2.2 The expenditure is recorded in the accounting system of the Coordinator and other Beneficiary(ies) and affiliated entity(ies) The expenditure is recorded in the accounting system of the Coordinator and other Beneficiary(ies) and affiliated entity(ies ) in accordance with the applicable accounting standards and the Coordinator’s usual cost accounting practices. 2.3 Expenditure incurred during the contractual eligibility period The expenditure declared in the financial report was incurred during the contr actual implementation period of the Action, except for expenditure relating to final reports, expenditure verification, audit and evaluation. Expenditure paid after the submission of the financial report, is listed in the final report along with the estimated date of payment. 2021.1 MoH 2022/435-817 EU Support to Migration Management - Access to Health III 2.4 Expenditure indicated in the contractual estimated budget The expenditure included in the financial report was indicated in the contractual budget. The applicable budget ceilings were not exceeded. The expenditure has been allocated to the correct heading of the Financial Report. 2.5 Expenditure necessary for the implementation of the contractual activities, reasonable and justified It is plausible that the direct and indirect expenditures included in the financial report were necessary for the implementation of the contractual activities. The amount of the expenditure items included in the financial report is reasonable and justified and respects the principle of sound financial management. 2.6 Expenditure identifiable and verifiable The expenditure is backed up by sufficient supporting documentation (e.g. invoices, contracts, order forms, pay slips, time sheets) and proof of payment. Where expenditure was apportioned, the applied allocation key was based on sufficient, appropriate and verifiable underlying information. The expenditure is backed up by evidence of works done, goods received or services rendered. The existence of assets is verifiable. 2.7 Compliance with Procurement Principles and Nationality and Origin Rules For the expenditure items concerned, the Coordinator has complied with the contractual requirements for procurement. Contractual nationality and origin rules have been applied, including those on derogations to be awarded by the Commission. 2.8 Expenditure complies with the requirements of applicable tax and social legislation For the expenditure items concerned, the Coordinator complies with the requirements of tax and social security legislation (for example: employer’s part of taxes, pension premiums and social security charges). 2.9 Financial support to third parties (sub-granting) Financial support to third parties is provided for by the contractual conditions and its amount does not exceed the contractual limits. The expenditure incurred by the thi rd parties meets the relevant eligibility requirements. In particular it was incurred by and pertains to the third party, during the contractual eligibility period, is necessary for the implementation of the contractual activities and is identifiable and verifiable (see definition at point 2.6). 2021.1 MoH 2022/435-817 EU Support to Migration Management - Access to Health III 2.10 Other eligibility requirements Duties, taxes and charges, (e.g. VAT) included in the financial report cannot be recovered by the Entity unless otherwise provided for in the contractual conditions (accepted cost s system). In the latter case , these expenses are reported separately and relate to eligible direct expenditure. The correct exchange rates are used where applicable. The contingency reserve has been established in accordance to the contractual conditions and its use authorised by the Contracting Authority. The indirect costs do not exceed the maximum contractual percentage of the eligible direct costs and do not include ineligible expenses or expenses already declared as direct ones. Contributions in kind are not included in the financial report, unless otherwise provided for in the contractual conditions. Expenditure specifically considered ineligible by the contractual conditions is not included in the financial report. Expenditure declared under the simp lified cost options respects the contractual requirements. The revenues generated by the Coordinator in the execution of the contract are disclosed in the financial report and deducted from the declared expenditure, unless otherwise provided for in the contractual conditions. 2021.1 MoH 2022/435-817 EU Support to Migration Management - Access to Health III <Annex 3: Model for > Expenditure verification Report (based on agreed-upon procedures) <To be printed on AUDITOR’S letterhead> Report for an Expenditure Verification of a Grant Contract External Actions of the European Union <Title of and number of the grant contract > How this model should be completed by the Expenditure Verifier  insert the information requested between the <…>  choose the optional text between […] highlighted in grey when applicable or delete  delete all yellow instructions and the present text box 2021.1 MoH 2022/435-817 EU Support to Migration Management - Access to Health III In accordance with the ISRS 4400 (Revised) the following specifications apply:  The Expenditure Verifier conducted the expenditure verification in accordance with the International Standards on Related Services (ISRS) 4400 (Revised), Agreed -Upon Procedures Engagements;  The Expenditure Verifier makes no representation regarding the appropriateness of the agreed upon procedures;  The agreed -upon procedure is not an assurance engagement and accordingly the Expenditure Verifier does not express an opinion or an assurance conclusion;  Had the Expenditure Verifier performed additional procedures, other matters might have come to their attention that would have been reported;  The agreed-upon procedures involved the Expenditure Verifier performing the procedures set out in Annex 2 to t he Terms of Reference that have been agreed with the Contracting Authority, and reporting the findings. Findings are the factual results of the agreed -upon procedures performed; the Contracting Authority acknowledged that the agreed -upon procedures are appropriate for the purpose of the engagement;  The Reporting Entity as identified by the Contracting Authority is responsible for the subject matter on which the agreed-upon procedures are performed;  The expenditure verification report is intended for the pur pose specified in the Terms of Reference on which the Contracting Authority agrees to engage the Expenditure Verifier and may not be suitable for another purpose;  The Expenditure Verifier carried out the engagement in accordance with the IFAC Code of Ethic s for Professional Accountants and the fundamental ethical principles and independence requirements established therein, namely: integrity, objectivity, independence, professional competence and due care, confidentiality, professional behaviour and technical standards.  The Expenditure Verifier applies the International Standard on Quality Control (ISQC) 1, Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements, and accordingly, maintains a comprehensive system of quality control including documented policies and procedures regarding compliance with ethical requirements, professional standards and applicable legal and regulatory requirements.  Detailed specifications have been agr eed between the Contracting Authority and the Expenditure Verifier and they have been stipulated in the ‘Terms of Reference for an Expenditure Verification’. The Terms of Reference are an integral part of the contract concluded between the Contracting Authority and the Expenditure Verifier. 2021.1 MoH 2022/435-817 EU Support to Migration Management - Access to Health III 1. Background information 1.1. Short description of the action subject to verification Contract number and title: Contract type grant contract, Financial Report(s) subject to verification <DD/MM/YYYY-DD/MM/YYYY> <DD/MM/YYYY-DD/MM/YYYY> <DD/MM/YYYY-DD/MM/YYYY> Coordinator and other Beneficiary(ies) and affiliated entity(ies) < Identify the Coordinator and other Beneficiary(ies) and affiliated entity(ies) and provide key information about their legal form, nation ality, size, main field(s) of activity and other elements deemed relevant – max 200 words> Location(s) where the Contract is implemented Contract execution period Contract implementation status < indicate on-going or completed > General and specific objectives of the Contract Synthetic description of the activities, outputs and target group <max 300 words> 2021.1 MoH 2022/435-817 EU Support to Migration Management - Access to Health III 1.2. Basic financial information of the Contract (at the time of the verification) 1.2.1 Expenditure Budget Headings Budgeted Expenditure (amount) Reported Expenditure (amount) Budget Heading "…" … Total 1.2.2 Contributions Source of Contribution Budgeted Contribution (amount) Actual Contribution (amount) EU Coordinator Other Beneficiary(ies) and affiliated entity(ies) … Other Donor 1 … Total 1.2.3 Revenues Revenue Types Budgeted Revenues (amount) Actual Revenues (amount) Type "…" Type "…" … Total 2021.1 MoH 2022/435-817 EU Support to Migration Management - Access to Health III 1.3. Verified Financial Reports See annex 3.1 2. Risk analysis 2.1. Outcome of risk analysis Based on the risk analysis performed according to the Terms of Reference, provide succinct information about the identified risks possibly affecting the verified report, regarding the action, the context in which the latter is implemented, the beneficiaries and the target group. <E.g. action implemented via complex procurement procedures, financial assistance to third parties (sub -grants) or revolving funds, transactions incurred in several currencies, technical complexity, high corruption percep tion index, instances of political interference, predominance of cash payments, number of parties involved, partners lacking administrative capacity, known weaknesses in internal control systems, lack of involvement or cooperation of the target group, history of fraud cases. (max. 300 words)> In addition, please identify possible mitigating factors. < E.g. previous audit or verification work, evidence of close follow up by the contracting authority, good results yielded in the past by the implementing partner, etc. (max. 150 words)> 2.2 Implications on the sampling Explain how the identified risk factors are reflected in the structure and size of the sample. <Based on the identified risk factors, describe how the sample was selected (e.g. statistical/judgemental sampling, stratification, etc.), what type of transactions were prioritised (e.g. amount above xx EUR, expensed declared by co -beneficiary XY, staff expenditure, payments to sub-grantees, etc.) what is the coverage ratio in amount and number of trans action (max. 200 words)> 3. Transaction population and sample Sampling Highlights/Overview The sample size was determined based on a materiality threshold of 2% of the total amount of reported expenditure with a confidence level of 95% and considering the risk analysis presented above. Report/invoice: <indicate the report/invoice number and cut-off dates> Population Verified sample Number of transactions Value of transactions EUR [If more than one financial report/invoice is verified, repeat as applicable] A complete list of the transactions included in the population is to be included in Annex 3.3. 2021.1 MoH 2022/435-817 EU Support to Migration Management - Access to Health III 4. Substantive testing Short description of the testing process Compliance with the Terms of Reference and with the International Standard on Related Services (ISRS) 4400 (Revised). <Confirm that the testing procedures established in the annex 2 to the Terms of Reference were fully applied or disclose any scope limitation. Also confirm that the testing was executed in accordance with the Interna tional Standard on Related Services (ISRS) 4400 (Revised), “Engagements to Perform Agreed-upon Procedures Regarding Financial Information”.> Provide the key information about the testing process. <E.g. describe if the verification work took place at the im plementing partner's premises, whether qualified representatives of the auditee were present, if they were cooperative, if the supporting documentation was available in full, if additional documents had to be received after the field mission, whether evidence of the equipment transfer is available, if physical inspections were performed, any scope limitations, etc. (max. 300 words)> 5. Summary of findings 5.1 Description of findings detected <Description of the main outcomes of the transaction testing (e.g. type of errors detected, type of transactions, geographic scope, sector, involved implementing partners, etc.) (max. 200 words)> 5.2 Verification team <List names and expert category levels for this report.> <Name and signature of the Verifier> <Verifier's address: office having responsibility for the audit> [for final reports <Date of signature> the date when the final report is signed] Annex 3.1: Financial reports provided by the auditee Annex 3.2: Procedures performed Annex 3.3: Table of transactions - provided as Excel file Annex 3.4: Table of errors - provided as Excel file Obrazac strukture cene Partija 2 (2).docx JAVNA NABAVKA Usluge revizije radi sprovođenja verifikacije troškova (Expenditure Verification) u okviru projekta „EU Support to Migration Management – Access to Health III“, Grant Contract No. 2022/435-817. Broj javne nabavke: 33/2026 OBRAZAC STRUKTURE CENE Usluga revizije radi sprovođenja verifikacije troškova (Expenditure Verification) u okviru projekta „EU Support to Migration Management – Access to Health III“, Grant Contract No. 2022/435-817. . Opis usluge Ukupna cena bez PDV-a (RSD) 1 2 Usluge revizije radi sprovođenja verifikacije troškova (Expenditure Verification) u okviru projekta „EU Support to Migration Management – Access to Health III“, Grant Contract No. 2022/435-817. UPUTSTVO ZA POPUNJAVANJE OBRASCA STRUKTURE PONUĐENE CENE: Ponuđač treba da popuni Obrazac strukture cene na sledeći način: u koloni 2 - „ukupnna cena bez PDV-a“ upisati koliko iznosi cena bez PDV-a, , za uslugeu revizije za 2024.godinu i 2025.godinu posebno za svaku godinu Na kraju Obrasca strukture ponuđene cene, u red ,,UKUPNO“, upisuje se ukupna cena usluga za obe pozicije koja predstavlja zbir cena bez PDV-a za obe godine iz kolona 2 PRUŽALAC USLUGA Kriterijumi za dodelu ugovora.pdf KRITERIJUMI ZA DODELU UGOVORA I OSTALI ZAHTEVI NABAVKE 1 Naručilac: MINISTARSTVO ZDRAVLJA 102199551 Naziv postupka: za usluge revizije za projekat ''Podrška EU u upravljanju migracijama u Srbiji – pristup zdravstvenim uslugama III’’ IPA 2022/435-817. Referentni broj: 33/2026 KRITERIJUMI ZA DODELU UGOVORA I OSTALI ZAHTEVI NABAVKE Deo konkursne dokumentacije koji je generisan putem Portala u slučaju kada je naručilac označio opciju automatskog rangiranja ponuda na Portalu javnih nabavki Naziv predmeta / partije: za usluge revizije za projekat ''Podrška EU u upravljanju migracijama u Srbiji – pristup zdravstvenim uslugama III’’ IPA 2022/435-817. Naručilac je definisao kriterijume za dodelu ugovora na osnovu: Cene Izabran način rangiranja prihvatljivih ponuda: Automatsko rangiranje Ostali zahtevi nabavke (koji nisu navedeni iznad kao kriterijumi) Naziv: rok za dostavljanje izveštaja o reviziji Jedinica mere: dan Ograničenja: Ograničena je minimalna vrednost koju ponuđač može da ponudi Ograničena je maksimalna vrednost koju ponuđač može da ponudi Maksimalna dozvoljena vrednost: 8,00 Napomena: U ovom delu navedeni su ostali zahtevi nabavke koji nisu prethodno navedeni kao kriterijumi za dodelu ugovora, a ponuđač mora na njih da odgovori prilikom popunjavanja elektronskog obrasca ponude. Ti zahtevi mogu da se odnose na zahteve nabavke, koje naručilac smatra relevantnim za zaključenje ugovora i koji se mogu numerički iskazati- Rezervni kriterijumi U slučaju da dva ili više ponuđača ponude istu najnižu cenu, najpovoljnija ponuda biće ponuda ponuđača koji ponudi duži rok plaćanja. Primena žreba Ukoliko nakon rangiranja na osnovu kriterijuma za dodelu i rezervnih kriterijuma (ako su definisani) nije moguće doneti odluku o dodeli ugovora, naručilac će ugovor dodeliti ponuđaču koji bude izvučen putem žreba. Naručilac će obavestiti sve ponuđače koji su podneli ponude o datumu kada će se održati izvlačenje putem žreba. Žrebom će biti obuhvaćene samo one ponude koje su najpovoljnije nakon rangiranja na osnovu kriterijuma za dodelu i rezervnih kriterijuma (ako su definisani). Izvlačenje putem žreba naručilac će izvršiti javno, u prisustvu ponuđača, i to tako što će nazive ponuđača ispisati na odvojenim papirima, koji su iste veličine i boje, te će sve te papire staviti u providnu kutiju odakle će prvo izvući samo jedan papir. Ponuđaču čiji naziv bude na izvučenom papiru će biti dodeljen ugovor. Nakon izvlačenja prvog papira naručilac izvlači preostale papire jedan po jedan te shodno redosledu kojim su izvučeni rangira preostale ponuđače. Ponuđačima koji ne prisustvuju ovom postupku, naručilac će dostaviti zapisnik izvlačenja putem žreba. model ugovora (12) (1).docx MODEL U G O V O R A Za nabavku usluge revizije radi sprovođenja verifikacije troškova (Expenditure Verification) u okviru projekta „EU Support to Migration Management – Access to Health III“, Grant Contract No. 2022/435-817. N-33/2026 Zaključen između: Ministarstva zdravlja Republike Srbije, Adresa: 11000 Beograd, Nemanjina 22-26 Internet stranica: www.zdravlje.gov.rs Matični broj: 07000723 PIB: 102199551, Telefon:011 /26-56-384 koga zastupa ministar dr Zlatibor Lončar i pružaoca usluga _______________________________ sa adresom ___________________________ Matični broj: ______________, PIB: __________________, Kog zastupa: ________________________ PREDMET UGOVORA Član 1 Ugovorne strane saglasno konstatuju da je Naručilac sproveo nabavku u otvorenom postupku javne nabavke, a čiji je predmet Usluga revizije radi sprovođenja verifikacije troškova (Expenditure Verification) u okviru projekta „EU Support to Migration Management – Access to Health III“, Grant Contract No. 2022/435-817. Član 2 Ugovorne strane su saglasne da će izabrani privredni subjekt u skladu sa uslovima iz tehničke specifikacije a uvažavajući zahteve donatora vezane za reviziju projekta koji finansira , pružiti Usluge revizije u skladu sa dostupnom dokumentacijom, a koja dokumentacija se podnosi u okviru navedenog projekta koje je implementiralo Ministarstvo zdravlja. Predmet angažovanja mora obuhvatiti analizu rizika, određivanje uzorka i proveru troškova u skladu sa procedurama iz Aneksa VII, uključujući proveru prihvatljivosti troškova, računovodstvenih evidencija, prateće dokumentacije i dokaza o plaćanju, primene pravila javnih nabavki, poreskih i socijalnih obaveza, primene deviznih kurseva, kao i drugih relevantnih ugovornih uslova. Prilikom određivanja uzorka i procene rizika potrebno je primeniti metodologiju predviđenu Uslovima angažovanja, uključujući prag materijalnosti od 2% ukupnog iznosa bruto prijavljenih troškova, uz nivo pouzdanosti od 95%. Konačni rezultat angažovanja mora biti Izveštaj o verifikaciji troškova (Expenditure Verification Report – EVR), izrađen u skladu sa obaveznim modelom iz Aneksa 3 Uslova angažovanja, uključujući sve pripadajuće tabele, nalaze i druge obavezne elemente izveštaja. Član 3 Ugovorne strane saglasno prihvataju cenu za izvršenje usluge predmetne javne nabavke koju je privredni subjekt naveo u svojoj ponudi od ______________. godine, a koja iznosi ukupno _______________ dinara bez PDV-a i to za usluge revizije za ______.godinu ____________ dinara . U cenu su uračunati svi troškovi koji se odnose na pružanje predmetne usluge. Ugovorne strane su saglasne da je cena iz prihvaćene ponude fiksna i ne može se menjati ni po kom osnovu. Plaćanje se vrši iz donatorskih sredstava, te shodno tome plaćanja su oslobođena PDV-a. Član 4 Izabrani ponuđač će uz izveštaje dostaviti i fakturu za izvršenu uslugu. Faktura treba obavezno da sadrži naznaku da je ispostavljena na osnovu ugovora broj: ___________________________ od _________________. godine. Član 5 Naručilac se obavezuje da Dobavljaču isplati naknadu za izvršene usluge revizije u roku od ____ (_______________) dana od dana prijema fakture iz člana 4 ovog ugovora i dostavljenog izveštaja. Član 6. Isporučilac je dužan da, u roku od 7 dana od dana zaključenja Ugovora dostavi Naručiocu, preko Krajnjeg korisnika, original sopstvenu blanko menicu overenu u skladu sa statusnom dokumentacijom, potpisanu originalnim potpisom, sa kopijom depo kartona banaka, overenim OP obrascem i listingom sa sajta NBS (ne zahtev za registraciju) kao dokazom da je menica registrovana i Ovlašćenjem za popunjavanje i naplatu menica, overenim u skladu sa statusnom dokumentacijom i potpisanim originalnim potpisom od strane lica koje je potpisalo menice, naslovljenim na Naručioca, za dobro izvršenje posla u ukupnom iznosu od 10% od vrednosti ugovora bez obračunatog PDV-a, sa rokom važnosti minimum 45 dužim od ugovorenog roka za isporuku predmetnih dobara. U slučaju da Isporučilac ne izvrši svoje ugovorene obaveze u svemu u skladu sa ovim ugovorom, izvrši ih delimično, kasni sa izvršenjem ugovorenih obaveza ili ukoliko angažuje kao podizvođača lice koje nije navedeno u ponudi suprotno članu 161. Zakona o javnim nabavkama, Naručilac će aktivirati navedeno sredstvo finansijskog obezbeđenja. Po izvršenju kvalitativnog prijema predmetnih dobara, sredstvo finansijskog obezbeđenja za dobro izvršenje posla će na zahtev Isporučioca biti vraćeno. Ako se za vreme trajanja ugovora promene rokovi za izvršenje ugovornih obaveza, važnost sredstava finansijskog obezbeđenja za dobro izvršenje posla mora se produžiti. Član 7 Naručilac će Dobavljaču staviti na raspolaganje svu potrebnu dokumentaciju, isprave i izveštaje potrebne za obavljanje predmetne usluge. Naručilac će odrediti kontakt osobu koja će biti zadužena za komunikaciju sa izabranim privrednim subjektom. Izabrani privredni subjekt se obavezuje da će usluge koje su predmet ovog Ugovora početi da pruža odmah po zaključenju ugovora. Izabrani privredni subjekt se obavezuje da će svu potrebnu dokumentaciju, isprave i izveštaje potrebne za obavljanje revizije preuzimati u prostorijama Naručioca i dostaviti ih u prostorije Naručioca nakon završene revizije. Član 8. Sve aktivnosti moraju biti završene, kao i konačni izveštaj revizije i pismo menadžmentu i moraju biti dostavljeni najkasnije do ______ 2026. godine. ZAVRŠNE ODREDBE Član 9. Ugovorne strane su saglasne da se na sve međusobne odnose, koji nisu definisani ovim ugovorom, neposredno primenjuju odredbe Zakona o obligacionim odnosima. Član 10. Ugovorne strane su saglasne da sve eventualne sporove rešavaju sporazumno, a u slučaju da sporazum nije moguć ugovora se nadležnost stvarno nadležnog suda u Beogradu. Član 11. Ugovor je sačinjen u četiri istovetna primerka, od kojih po dva zadržava svaka ugovorna strana. DIREKTOR MINISTAR ___________________________ __________________________ dr Zlatibor Lončar