за услуге ревизије за пројекат ''Подршка ЕУ у управљању миграцијама у Србији – приступ здравственим услугама ИИИ’’ ИПА 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 ЈАВНА НАБАВКА Услуге ревизије ради спровођења верификације трошкова (Expenditure Verification) у оквиру пројекта „EU Support to Migration Management – Access to Health III“, Grant Contract No. 2022/435-817. Број јавне набавке: 33/2026 ОБРАЗАЦ СТРУКТУРЕ ЦЕНЕ Услуга ревизије ради спровођења верификације трошкова (Expenditure Verification) у оквиру пројекта „EU Support to Migration Management – Access to Health III“, Grant Contract No. 2022/435-817. . Опис услуге Укупна цена без ПДВ-а (РСД) 1 2 Услуге ревизије ради спровођења верификације трошкова (Expenditure Verification) у оквиру пројекта „EU Support to Migration Management – Access to Health III“, Grant Contract No. 2022/435-817. УПУТСТВО ЗА ПОПУЊАВАЊЕ ОБРАСЦА СТРУКТУРЕ ПОНУЂЕНЕ ЦЕНЕ: Понуђач треба да попуни Образац структуре цене на следећи начин: у колони 2 - „укупнна цена без ПДВ-а“ уписати колико износи цена без ПДВ-а, , за услугеу ревизије за 2024.годину и 2025.годину посебно за сваку годину На крају Обрасца структуре понуђене цене, у ред ,,УКУПНО“, уписује се укупна цена услуга за обе позиције која представља збир цена без ПДВ-а за обе године из колона 2 ПРУЖАЛАЦ УСЛУГА Kriterijumi za dodelu ugovora.pdf КРИТЕРИЈУМИ ЗА ДОДЕЛУ УГОВОРА И ОСТАЛИ ЗАХТЕВИ НАБАВКЕ 1 Наручилац: МИНИСТАРСТВО ЗДРАВЉА 102199551 Назив поступка: за услуге ревизије за пројекат ''Подршка ЕУ у управљању миграцијама у Србији – приступ здравственим услугама ИИИ’’ ИПА 2022/435-817. Референтни број: 33/2026 КРИТЕРИЈУМИ ЗА ДОДЕЛУ УГОВОРА И ОСТАЛИ ЗАХТЕВИ НАБАВКЕ Део конкурсне документације који је генерисан путем Портала у случају када је наручилац означио опцију аутоматског рангирања понуда на Порталу јавних набавки Назив предмета / партије: за услуге ревизије за пројекат ''Подршка ЕУ у управљању миграцијама у Србији – приступ здравственим услугама ИИИ’’ ИПА 2022/435-817. Наручилац је дефинисао критеријуме за доделу уговора на основу: Цене Изабран начин рангирања прихватљивих понуда: Аутоматско рангирање Остали захтеви набавке (који нису наведени изнад као критеријуми) Назив: рок за достављање извештаја о ревизији Јединица мере: дан Ограничења: Ограничена је минимална вредност коју понуђач може да понуди Ограничена је максимална вредност коју понуђач може да понуди Максимална дозвољена вредност: 8,00 Напомена: У овом делу наведени су остали захтеви набавке који нису претходно наведени као критеријуми за доделу уговора, а понуђач мора на њих да одговори приликом попуњавања електронског обрасца понуде. Ти захтеви могу да се односе на захтеве набавке, које наручилац сматра релевантним за закључење уговора и који се могу нумерички исказати- Резервни критеријуми У случају да два или више понуђача понуде исту најнижу цену, најповољнија понуда биће понуда понуђача који понуди дужи рок плаћања. Примена жреба Уколико након рангирања на основу критеријума за доделу и резервних критеријума (ако су дефинисани) није могуће донети одлуку о додели уговора, наручилац ће уговор доделити понуђачу који буде извучен путем жреба. Наручилац ће обавестити све понуђаче који су поднели понуде о датуму када ће се одржати извлачење путем жреба. Жребом ће бити обухваћене само оне понуде које су најповољније након рангирања на основу критеријума за доделу и резервних критеријума (ако су дефинисани). Извлачење путем жреба наручилац ће извршити јавно, у присуству понуђача, и то тако што ће називе понуђача исписати на одвојеним папирима, који су исте величине и боје, те ће све те папире ставити у провидну кутију одакле ће прво извући само један папир. Понуђачу чији назив буде на извученом папиру ће бити додељен уговор. Након извлачења првог папира наручилац извлачи преостале папире један по један те сходно редоследу којим су извучени рангира преостале понуђаче. Понуђачима који не присуствују овом поступку, наручилац ће доставити записник извлачења путем жреба. model ugovora (12) (1).docx МОДЕЛ У Г О В О Р А За набавку услуге ревизије ради спровођења верификације трошкова (Expenditure Verification) у оквиру пројекта „EU Support to Migration Management – Access to Health III“, Grant Contract No. 2022/435-817. Н-33/2026 Закључен између: Министарства здравља Републике Србије, Адреса: 11000 Београд, Немањина 22-26 Интернет страница: www.zdravlje.gov.rs Матични број: 07000723 ПИБ: 102199551, Телефон:011 /26-56-384 кога заступа министар др Златибор Лончар и пружаоца услуга _______________________________ са адресом ___________________________ Матични број: ______________, ПИБ: __________________, Ког заступа: ________________________ ПРЕДМЕТ УГОВОРА Члан 1 Уговорне стране сагласно констатују да је Наручилац спровео набавку у отвореном поступку јавне набавке, а чији је предмет Услугa ревизије ради спровођења верификације трошкова (Expenditure Verification) у оквиру пројекта „EU Support to Migration Management – Access to Health III“, Grant Contract No. 2022/435-817. Члан 2 Уговорне стране су сагласне да ће изабрани привредни субјект у складу са условима из техничке спецификације а уважавајући захтеве донатора везане за ревизију пројекта који финансира , пружити Услуге ревизије у складу са доступном документацијом, а која документација се подноси у оквиру наведеног пројекта које је имплементирало Министарство здравља. Предмет ангажовања мора обухватити анализу ризика, одређивање узорка и проверу трошкова у складу са процедурама из Анекса VII, укључујући проверу прихватљивости трошкова, рачуноводствених евиденција, пратеће документације и доказа о плаћању, примене правила јавних набавки, пореских и социјалних обавеза, примене девизних курсева, као и других релевантних уговорних услова. Приликом одређивања узорка и процене ризика потребно је применити методологију предвиђену Условима ангажовања, укључујући праг материјалности од 2% укупног износа бруто пријављених трошкова, уз ниво поузданости од 95%. Коначни резултат ангажовања мора бити Извештај о верификацији трошкова (Expenditure Verification Report – EVR), израђен у складу са обавезним моделом из Анекса 3 Услова ангажовања, укључујући све припадајуће табеле, налазе и друге обавезне елементе извештаја. Члан 3 Уговорне стране сагласно прихватају цену за извршење услуге предметне јавне набавке коју је привредни субјект навео у својој понуди од ______________. године, a која износи укупно _______________ динара без ПДВ-а и то за услуге ревизије за ______.годину ____________ динара . У цену су урачунати сви трошкови који се односе на пружање предметне услуге. Уговорне стране су сагласне да је цена из прихваћене понуде фиксна и не може се мењати ни по ком основу. Плаћање се врши из донаторских средстава, те сходно томе плаћања су ослобођена ПДВ-а. Члан 4 Изабрани понуђач ће уз извештаје доставити и фактуру за извршену услугу. Фактура треба обавезно да садржи назнаку да је испостављена на основу уговора број: ___________________________ од _________________. године. Члан 5 Наручилац се обавезује да Добављачу исплати накнаду за извршене услуге ревизије у року од ____ (_______________) дана од дана пријема фактуре из члана 4 овог уговора и достављеног извештаја. Члан 6. Испоручилац је дужан да, у року од 7 дана од дана закључења Уговора достави Наручиоцу, преко Крајњег корисника, оригинал сопствену бланко меницу оверену у складу са статусном документацијом, потписану оригиналним потписом, са копијом депо картона банака, овереним ОП обрасцем и листингом са сајта НБС (не захтев за регистрацију) као доказом да је меница регистрована и Овлашћењем за попуњавање и наплату меница, овереним у складу са статусном документацијом и потписаним оригиналним потписом од стране лица које је потписало менице, насловљеним на Наручиоца, за добро извршење посла у укупном износу од 10% од вредности уговора без обрачунатог ПДВ-а, са роком важности минимум 45 дужим од уговореног рока за испоруку предметних добара. У случају да Испоручилац не изврши своје уговорене обавезе у свему у складу са овим уговором, изврши их делимично, касни са извршењем уговорених обавеза или уколико ангажује као подизвођача лице које није наведено у понуди супротно члану 161. Закона о јавним набавкама, Наручилац ће активирати наведено средство финансијског обезбеђења. По извршењу квалитативног пријема предметних добара, средство финансијског обезбеђења за добро извршење посла ће на захтев Испоручиоца бити враћено. Ако се за време трајања уговора промене рокови за извршење уговорних обавеза, важност средстава финансијског обезбеђења за добро извршење посла мора се продужити. Члан 7 Наручилац ће Добављачу ставити на располагање сву потребну документацију, исправе и извештаје потребне за обављање предметне услуге. Наручилац ће одредити контакт особу која ће бити задужена за комуникацију са изабраним привредним субјектом. Изабрани привредни субјект се обавезује да ће услуге које су предмет овог Уговора почети да пружа одмах по закључењу уговора. Изабрани привредни субјект се обавезује да ће сву потребну документацију, исправе и извештаје потребне за обављање ревизије преузимати у просторијама Наручиоца и доставити их у просторије Наручиоца након завршене ревизије. Члан 8. Све активности морају бити завршене, као и коначни извештај ревизије и писмо менаџменту и морају бити достављени најкаснije до ______ 2026. годинe. ЗАВРШНЕ ОДРЕДБЕ Члан 9. Уговорне стране су сагласне да се на све међусобне односе, који нису дефинисани овим уговором, непосредно примењују одредбе Закона о облигационим односима. Члан 10. Уговорне стране су сагласне да све евентуалне спорове решавају споразумно, а у случају да споразум није могућ уговора се надлежност стварно надлежног суда у Београду. Члан 11. Уговор је сачињен у четири истоветна примерка, од којих по два задржава свака уговорна страна. ДИРЕКТОР МИНИСТАР ___________________________ __________________________ др Златибор Лончар