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Restricted procedure: A Pillar Assessment of an Entity Requesting to be Entrusted with Implementation of the EU budget under Indirect Management – Denmark 

Deadline for applications: 3 September 2020, at 12:00, Danish time

Description:

Article 154 of the Financial Regulation (FR) applicable to the general budget of the European Union (EU) sets out methods of implementing the budget, including 'indirect management'. Under indirect management, the Commission can entrust the implementation of Union funds or budgetary guarantees to the countries, organisations and bodies ('entities') indicated in Article 62 of the FR. When such entities manage EU funds, they are required to guarantee a level of protection of the EU's financial interests equivalent to that required under the FR. More specifically, they must meet the requirement with regards to nine 'pillars' related to: 1) internal control system; 2) the accounting system; 3) an independent external audit as well as rules and procedures for: 4) providing financing form EU funds through grants; 5) procurement; 6) financial instruments; and also: 7) exclusion from access to funding; 8) publication of information on recipients; 9) protection of personal data.

Entities wishing to work with EU funds under the indirect management mode must therefore undergo a comprehensive pillar assessment. Therefore, the Danish Ministry of Foreign AAffairs wishes to engage an auditor to perform a pillar assessment of the MFA's administration and to report on this assessment.

OBJECTIVE: The auditor is engaged to assess the systems put into place and the controls, rules and procedures applied by the MFA for each pillar against the criteria set by the Commission for each pillar. The objective of this pillar assessment is to: (i) enable the auditor report on whether the MFA fulfills the requirements set out in points (a) to (f) of Article 154(4) of the Financial Regulation applicable to the General Budget of the European Commission and in Article 29(1) of the Financial Regulation applicable to the European Development Fund for each relevant pillar; and (ii) express a conclusion on the MFA’s administration on each of the nine pillars.

TIMEFRAME: The pillar assessment is expected (tentative) to start primo October 2020 and conclude by mid/end of January 2021, with flexibility on either end.

CONSULTANTS: The auditor must be an independent external auditor who is a registered member of a national accounting or auditing body or institution which in turn is a member of the International Federation of Accountants (IFAC) and who is certified to perform audits. The team of auditors must be composed of a category 1 auditor (Audit partner) who has the ultimate responsibility for the assessment, and an engagement team composed of an appropriate mix of category 2-4 auditors (category 2: Audit Manager, category 3: Senior auditor, category 4: Assistant auditor).

BUDGET: The budget maximum is DKK 600.000

FULL PROPOSAL: Shortlisted candidates will be invited to submit a full proposal based on a detailed Terms of Reference. Notification of shortlisted candidates is expected immediately after the deadline for Request to Participate. Shortlisted candidates should be ready to submit a full proposal within 7-9 calendar days (5-7 working days) of notification of shortlisting from the MFA.

Deadline for applications: 3 September 2020, at 12:00, Danish time

Interested Consultants can request the documents for participation by email to the contact person stated below.

Contact point: Financial Management and Support in relation to Development Cooperation (FRU)

Name of Programme Officer: Mille Poulsen Jefsen on behalf of Mette MelsonE-mail address, Programme Officer: miljef@um.dk

Telephone of Programme Officer: +45 33 92 10 81

Criteria for selection: A minimum of three and a maximum of five applicants with references best suited for this assignment will be invited to submit a tender