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Services - 550067-2022

07/10/2022    S194

Burkina Faso-Ouagadougou: Accounting and auditing services

2022/S 194-550067

Contract award notice

Results of the procurement procedure

Services

Legal Basis:
Directive 2014/24/EU

Section I: Contracting authority

I.1)Name and addresses
Official name: Ambassade Royale du Danemark, Burkina Faso
National registration number: 43271911
Postal address: 16 avenue PR. Joseph Ki-Zerbo
Town: Ouagadougou
NUTS code: BF Burkina Faso
Postal code: 01 BP 1760
Country: Burkina Faso
Contact person: Lars Kjær Knudsen
E-mail: larskn@um.dk
Internet address(es):
Main address: http://um.dk/en/danida-en/
I.4)Type of the contracting authority
Ministry or any other national or federal authority, including their regional or local subdivisions
I.5)Main activity
Other activity: Development assistance

Section II: Object

II.1)Scope of the procurement
II.1.1)Title:

Services for Audit of the Burkina Faso 2021-2025 Strategic Framework Program

II.1.2)Main CPV code
79210000 Accounting and auditing services
II.1.3)Type of contract
Services
II.1.4)Short description:

The embassy has entered in to a contract regarding services to perform audit of the approximately 705 million DK that are engaged in Burkina Faso in all of its territory where the partners work and their final receivers of funds.

The purpose is to receive the independent auditors’ opinion on the financial statements in regard to the spending of the grant and confirming that Danida funds has been used for the intended purposes in an efficient and economical manner in line with the financing covenants between Danida and Burkina Faso and the financial regulations and guidelines.

The Consultant should review and report on whether the financial statements of the funded activities presents fairly, in all material aspects, revenues received, costs incurred, and commodities and technical assistance directly procured under the programme for the period audited in conformity with the terms of the Agreements and generally accepted accounting principles or other comprehensive basis of accounting.

II.1.6)Information about lots
This contract is divided into lots: no
II.1.7)Total value of the procurement (excluding VAT)
Value excluding VAT: 2 984 300.00 DKK
II.2)Description
II.2.2)Additional CPV code(s)
75211200 Foreign economic-aid-related services
79212000 Auditing services
79212500 Accounting review services
79313000 Performance review services
79211200 Compilation of financial statements services
II.2.3)Place of performance
NUTS code: BF Burkina Faso
Main site or place of performance:

Burkina Faso

II.2.4)Description of the procurement:

The objective of the financial audit and performed procedures related to compliance and performance audits are:

1. To form an opinion on whether the annual financial statements accurately reflect, in all material respects, the operations in relation to the grants provided in the Danida programme,

2. To form an opinion on whether the annual financial statements are prepared, in all material respects, in accordance with established financial guidelines for reporting,

3. To enable the Client to determine whether funds disbursed have been used in compliance, in all material respect, with all applicable laws and the agreements covering the Danida grant programme,

4. To enable the Client to determine whether funds disbursed have been spend in an economic way, in all material respect, and to obtain reasonable assurance whether the systems, processes, or transactions examined support the exercise of sound financial management in the administration of the funds granted by the Client

The scope of the audit includes a financial audit as well as a compliance and performance audit. The financial audit must be carried out in accordance with International Standards on Auditing (ISAs).

- FY 2021 audit

- FY 2022 audit

- FY 2023 audit

- FY 2024 audit

- FY 2025 audit

The Consultant must plan the audit in accordance with their risk assessment. The extent and nature of planned procedures will therefore be subject to the professional judgement of the audit company. It is the Consultant’s responsibility to plan the necessary procedures to obtain sufficient and appropriate audit evidence to form the opinion of the audit.

II.2.5)Award criteria
Price
II.2.11)Information about options
Options: yes
Description of options:

The contract includes three options for Value for money (VfM) audits in relation to the thematic programme and its main interventions.

The contract includes an option for additional services similar to the services and deliveries specified in the scope of services and options for modifications throughout the contract period as a result of the Security situation and unallocated funds.

II.2.13)Information about European Union funds
The procurement is related to a project and/or programme financed by European Union funds: no
II.2.14)Additional information

In relation to option 1, 2 and 3 the contracting authority has a maximum budget of DKK 800,000 net of VAT. Tenders will be rejected if they exceed the contracting authority's maximum budget of these options.

Section IV: Procedure

IV.1)Description
IV.1.1)Type of procedure
Restricted procedure
IV.1.3)Information about a framework agreement or a dynamic purchasing system
IV.1.8)Information about the Government Procurement Agreement (GPA)
The procurement is covered by the Government Procurement Agreement: yes
IV.2)Administrative information
IV.2.1)Previous publication concerning this procedure
Notice number in the OJ S: 2022/S 093-255879
IV.2.8)Information about termination of dynamic purchasing system
IV.2.9)Information about termination of call for competition in the form of a prior information notice

Section V: Award of contract

Title:

Services for Audit of the Burkina Faso 2021-2025 Strategic Framework Program

A contract/lot is awarded: yes
V.2)Award of contract
V.2.1)Date of conclusion of the contract:
29/09/2022
V.2.2)Information about tenders
Number of tenders received: 2
Number of tenders received from SMEs: 1
Number of tenders received from tenderers from other EU Member States: 0
Number of tenders received from tenderers from non-EU Member States: 2
Number of tenders received by electronic means: 2
The contract has been awarded to a group of economic operators: no
V.2.3)Name and address of the contractor
Official name: WorldAudit Corporate SA
Postal address: Building located on the noht side of the Babanguida Food
Town: Ouagdougou
NUTS code: BF Burkina Faso
Postal code: 226
Country: Burkina Faso
E-mail: mondial@worldaudit.bf
The contractor is an SME: yes
V.2.4)Information on value of the contract/lot (excluding VAT)
Total value of the contract/lot: 2 984 300.00 DKK
V.2.5)Information about subcontracting

Section VI: Complementary information

VI.3)Additional information:

The tender procedure is governed by Danish law and the rules applicable hereunder.

An English translation of the Danish Public Procurement Act is available on: https://www.kfst.dk/media/54435/the-public-procurement-act.pdf

As the contracting authority only received irregular tenders – tenders not fulfilling the requirements stated in the procurement documents, the contracting authority has applied a competitive procedure with negotiation in accordance with section 61(1)(2) of the Public Procurement Act.

In accordance with section 61(4) of the Public Procurement Act, the contracting authority has not published a contract notice.

VI.4)Procedures for review
VI.4.1)Review body
Official name: Klagenævnet for Udbud
Postal address: Toldboden 2
Town: Viborg
Postal code: 8800
Country: Denmark
E-mail: klfu@naevneneshus.dk
Telephone: +45 72405600
Internet address: https://naevneneshus.dk/start-din-klage/klagenaevnet-for-udbud/
VI.4.3)Review procedure
Precise information on deadline(s) for review procedures:

Actions regarding the procedure (e.g. decisions regarding award of contract) must be submitted within:

45 calendar days from the day after the publication of a contract award notice in the Official Journal of the EU.

Complaint guidelines (in English) can be found at: https://naevneneshus.dk/media/9802/complaint-guidelines.pdf

VI.4.4)Service from which information about the review procedure may be obtained
Official name: Konkurrence- og Forbrugerstyrelsen
Postal address: Carl Jacobsens Vej 35
Town: Valby
Postal code: 2500
Country: Denmark
E-mail: kfst@kfst.dk
Telephone: +45 41715000
Internet address: www.kfst.dk
VI.5)Date of dispatch of this notice:
03/10/2022