Contract

国际计划(中国)

美卓赠款项目审计

公开招标书

国际计划(中国)拟通过公开招标，寻找可以承担此项审计工作的相关机构（签署机构协议）。

招标相关背景见招标任务书以及审计工作要求，在此不在重复说明。

1．招标名称：

国际计划(中国)美卓赠款项目审计公开招标书

2．投标资格：

2.1投标机构有国家认可的资质。

2.2熟悉国际会计准则；

2.3能够提供有进行此项审计任务的能力证据（简历）。

2.4了解NGO运作方式，对英语有一定要求。

3. 投标文件：

3.1机构介绍。

3.2承担各项工作所需的时间和费用。

4.截止时间： 2010年4月25日。

5. 其他：中标者需与国际计划签订附件1所示的服务协议（但不限于此）

6. 投标方式：将投标文件电邮至投标指定邮箱

7. 联系方式：

地址：xxxxxxxxxxx000xxxxxxxxx

xxx：xxx 029-32778423 xxxxxx.xxxx@xxxx-xxxxxxxxxxxxx.xxx

xxx029-88102399转7002  xxxxx.xxx@xxxx-xxxxxxxxxxxxx.xxx

投标指定邮箱：xxxxxxxxx.xx@xxxx-xxxxxxxxxxxxx.xxx;  xxxx@xxxx-xxxxxxxxxxxxx.xxx; xxxxx.xxx@xxxx-xxxxxxxxxxxxx.xxx

Web: xxx.xxxx-xxxxxxxxxxxxx.xxx.xx

附件1

SERVICE AGREEMENT

服务协议

Plan International Inc. (China) (hereinafter referred to as “Party A”) hereby retains Company/ Organization (hereinafter referred to as “Party B”) to provide the services for Party A. Party B accepts the retainment. The Parties hereby enter into this Agreement (hereinafter referred to as “Agreement”) as follows:

美国国际计划中国总部（以下简称“甲方”）特此正式聘请 公司/ 组织（以下简称“乙方”）为其提供服务。xx同意接受聘请。为严格履行各自的承诺，甲、乙双方兹订立本协议如下。

1． Article 1. Parties to the Agreement

协议双方

Party A: Plan International Inc. (China)

Legal Representative: Xxxx. Leighton

Residence: 7/F, Xxx Xxxx International Building,396, East Nan Er Huan, Xi'an, 710061, Shaanxi, P.R.China

Telephone: 000-00000000 Facsimile: 029-88102400

Email:xxxxx.xx@xxxx-xxxxxxxxxxxxx.xxx

甲 方：美国国际计划中国总部

法定代表人：xx.xx 职 务：首席代表

住 所 地：xx xxx xxxxxxxx000xxxxxxxxx

x x：000000

电 话：029-88102399 传 真： 029-88102400

电子邮件：xxxxx.xx@xxxx-xxxxxxxxxxxxx.xxx

Party B:

Legal Representative:

Residence:

Telephone: Facsimile:

Email:

乙 方：

法定代表人： 职务：

住 所 地：

邮 编：

电 话： 传 真：

电子邮件：

2．Term and Services

时间期限及服务内容

1. Party B shall provide the services for Party A described in Attachment on the conditions of this Agreement.

乙方应在本协议规定的条件下，按照附件的内容为甲方提供工作服务。

2. Subject to clause 12, Party B shall provide the services for a period commencing

on and ending on satisfactory completion of the services.

乙方自 年 月 日起为甲方提供工作服务，并于 年 月 日前完成甲方满意的工作服务，否则按第12款处理。

3． Obligations of Party A

甲方的义务

(1) Providing Party B with necessary working conditions for providing the services under the Agreement.

为乙方提供必要的工作便利，积极配合乙方的工作。

(2) Paying service fee to Party B in accordance with Article 5 of the Agreement.

按照本协议第5条的规定，及时向乙方支付服务费用。

4．Obligations of Party B

乙方的义务

(1) Providing Party A with services under Article 2 of the Agreement in adherence to the principle of due diligence, and supervising the undertaking consultant of Party B to comply with professional ethics and disciplines;

本着勤勉审慎的原则，向甲方提供本协议第二条所规定的服务。

(2) Party B shall ensure that its employees, agents and sub-contractors shall, while at offices of Party A, cause as little interference with, and inconvenience to, Party A’s business as reasonably possible. Party B undertakes to observe and comply with, and to ensure that its employees observe and w comply with, all statutory and other reasonable rules and regulations relating to health, safety and security, applicable at Party A ’s offices.

乙方承诺并应确保其雇员遵守法律法规和甲方的规章制度，以避免给甲方办公场所的秩序和人员的健康、安全造成不利影响。

（3）Appointing other expert agreed by Party A to continue to provide the services in accordance with the Agreement in case the undertaking employees appointed by Party B under the Agreement are not available.

当乙方指派的雇员因故不能及时提供本协议项下的服务时，乙方应当立即另行指派经甲方认可的专家继续依本协议的有关规定向甲方提供服务。

(4) Party B should send the legal and official invoice to Party A.

乙方应当向甲方出具合法有效的发票。

5．Payment

酬金

Party A agrees to pay the Party B as following way（ here write in English）：

甲方同意按以下方式支付给乙方费用(此处用中文填写)：

6．Non disclosure of information

信息保密

(1) Party B acknowledges that, in the course of its operations, Party A has developed, gathered and generated extensive data, information, procedures, processes, methods and systems of a confidential and proprietary nature including, without limitation, information or evaluations regarding grant applications and distributions, contact persons and customers, Party A programs, research data, planning data, development data, experience data, business processes, methods, know-how and other confidential information, knowledge and data used or useful in conducting the operations of Party A and its associated companies and foundations ( together, “ Confidential Information”).

乙方承认，对接触到的甲方的机密及公司信息和数据等工作内容均应保守秘密，其中包括甲方的赠款申请及分配、所涉及的人员及客户、甲方工作计划、研究资料、规划资料、发展状况、经验资料、工作程序、方法、诀窍以及与甲方相关的其他公司和基金组织的机密（亦称“机密信息”）。

(2) Party B acknowledges that the disclosure of Confidential Information is being made by Party A to Party B only because of the position of trust and confidence which Party B will occupy and because of the agreement of Party B to the restrictions contained in this Agreement.

乙方承认，甲方之所以让乙方接触机密信息，是基于对乙方工作职位的信任以及乙方应遵守本协议有关保守机密的要求。

3. Party B acknowledges that all Confidential Information is the sole property of Party A, that strict protection of the Confidential Information is necessary to the successful continuation of the operations of Party A and its associated companies and foundations, and that unauthorized use or disclosure of the Confidential Information would irreparably harm Party A and its associated companies and foundations.

乙方承认，所有机密信息都是甲方的独有财产，严格保守机密是甲方和与其有关的公司和基金组织成功运作的保证，未经授权使用或泄露机密会对甲方及其有关公司和基金组织造成无可挽回的伤害。

4. Party B agrees not to divulge, disclose or use (either directly or indirectly) at any time, either during the term of this Agreement or at any time thereafter, any Confidential Information, unless:

乙方同意，无论在本协议期限内还是在以后的任何时间，不得（直接或间接地）泄露或使用甲方的任何机密，除非：

1. Party B obtains Party A’s prior written consent; or

乙方得到甲方的书面同意；

2. Such disclosure or use is both necessary in the performance of the Services and specifically authorized pursuant to Party A’s written Publication Policy, as many be revised from time to time; or

乙方为甲方服务时的工作需要并得到甲方的明确政策授权；

3. Disclosure is required by Law and Party B gives Party A prompt notice of the disclosure.

法律规定要求涉及甲方机密时，乙方须及时通知甲方。

5. This clause shall remain in full force and effect notwithstanding the termination or expiry of this Agreement.

本条款在协议终止后仍然有效。

7．Return of proprietary information

资料归还

(1) Upon termination or expiry of this Agreement, Party B shall promptly hand over to Party A or it authorized agent all documents of any nature (and all copies) made, compiled by, or delivered to Party B by Party A or by other persons relating to the Services, and all documents of any nature (and all copies) made or compiled by Party B in the course of performing the Services, including, without limitation, any notes, memoranda, notebooks drawings, Party As, financial information, research data, valuations methods or any other written information pertaining to Party A or its associated companies or foundations.

协议终止或期满后，乙方应随即将所有相关文件（包括复印件）移交给甲方或其授权代理人，移交内容包括：乙方工作期间的笔记，备忘录、图纸、计划书、财务信息、研究资料、评估报告以及一切与甲方或与其相关公司或基金组织的文字资料。

(2) Party B agrees that these documents and all information and materials contained in or relating to them are and will at all times remain the exclusive property of Party A.

乙方同意，与其相关的所有文件和信息资料的所有权永远独归甲方所有。

8．Intellectual property Right

知识产权

If, in the course of providing the Services, Party B (whether alone or with any other person or persons) makes or discovers any invention, development, improvement or process or creates any work the subject of copyright or design rights, the invention, development, improvement, or process and / or copyright or design rights (together the “Intellectual Property Rights”) shall be handled according to the principles laid down in the Law of Copyright of the People’s Republic of China, the Technology Contract Law of the People’s Republic of China, the Patent Law of the People’s Republic of China.

乙方在为甲方工作期间，若有（无论是单独还是与他人合作）做出的任何发明、发现、发展、改进、出版权、设计权和知识产权等，其处理方式应按中华人民共和国版权法、中华人民共和国技术合同法、中华人民共和国专利权法等有关规定执行。

9．Child protection policy

儿童保护政策

As an international child-centred development organisation, committed to the wellbeing of children and to supporting the Convention of the Rights of the Child, Party A does not tolerate child abuse.

作为一个全球性的、致力于儿童福利事业和支持《儿童权利公约》的以儿童为中心的发展组织，国际计划不容许任何虐待儿童的行为。

10．Enforcement

强制服从

（1）Party B agrees and acknowledges that Party A will suffer irreparable injury and damage and cannot be reasonably or adequately compensated in monetary damages for the loss it may suffer as a result of a breach by Party B of any of the obligations contained in clauses6，7，8 or 9.

乙方同意并承认，违背第6，7，8，9条款将对国际计划造成不可挽回的损失和伤害，并且是金钱所不能给予补偿的。

（2）Accordingly and in addition to any other remedies, Party A shall be entitled to apply to a court of competent jurisdiction for both a preliminary and permanent injunction or similar court order enjoining Party B from violating any of the provisions of clauses 6，7，8 or 9 Party B consents to submit for this purpose to the jurisdiction of the People’s Republic of China.

当乙方违背第6，7，8，9条款时，除了其他救济方式外，甲方有权向法院提出短期或长期的申请，阻止乙方对甲方的侵害。为此乙方同意服从中华人民共和国的司法管辖。

11．Warranties

承诺保证

Party B represents warrants and undertakes to Party A that:

乙方对甲方的保证和承诺如下：

1. The undertaking expert appointed by Party B has the necessary skill and expertise and it appropriately trained and qualified to provide the services; and

乙方所派专家具有甲方所需要的技能 和专门技术，经过专业培训并有资格为甲方工作。

2. The services will be provided in a timely and professional manner and shall conform to the standards generally observed in the industry for similar services.

乙方所提供的服务将是及时的和具有专业水准的，将符合同类服务的专业标准。

12．Termination

协议的终止

（1）Each party shall have the right to terminate this Agreement immediately on written notice if the other party：

一方如有下列情况发生，另一方则有权书面通知对方终止协议：

1. Is in material or persistent breach of any of its obligations under this Agreement and either that breach is incapable of remedy or the other party shall have failed to remedy that breach with 30 days after receiving written notice requiring it to do so; or

一方已实质性地或不断地违背其在协议中应承担的义务并造成无法挽回的损失，或是在接到另一方书面要求后30天内仍不改变。

2. Is unable to pay its debts or becomes insolvent or an order is made for its liquidation or winding-up or a receiver is appointed over its assets or it proposes any composition or arrangement with its creditors or anything analogous occurs.

一方无力偿还其债务或已破产，或已被要求清算，或其债务已超过其固定资产及其他类似的事情发生。

（2）This Agreement may be terminated by either party on not less than 10 days written notice.

一方需终止协议时，应提前10天书面通知另一方。

（3）Party A shall be entitled to terminate this Agreement on 10 days written notice if, in the opinion of Party A, the Services are not being performed to an agreed standard.

如甲方认为乙方提供的服务达不到所约定的的标准时，甲方将有权提前10天书面通知乙方终止协议。

(4)The termination of this Agreement shall not affect any accrued rights or liabilities of either party nor shall it affect the coming into force or the continuance in force of any provision of this Agreement which is intended to come into force or continue in force on or after termination.

本协议的终止不影响协议中规定的具有持续效力的有关条款的执行。

13. Indemnification

赔偿

Party A shall in no way be liable for the acts or defaults of Party B. All liabilities arising from or in connection with the services shall be the responsibility of Party B and no liability of any nature shall be passed to Party A. Party B shall indemnify Party A against all losses and expenses that Party A may incur (including reasonable legal costs) due to any breach of this Agreement by Party B and / or any action or default by Party B or its employees. This clause shall remain in full force and effect notwithstanding any termination or expiry of this Agreement.

甲方对乙方的行为和过失不承担责任。由于乙方违背本协议和/或乙方的雇员的行为或过失，使得甲方可能发生的一切费用和损失（包括合理的法律费用） ，将由乙方对甲方赔偿。本协议期满或终止，本条款仍将有效。

14．No Assignment

未与授权

Party B may not assign, sub-license, sub-contract, delegate or otherwise transfer or dispose of any of his rights or obligations under this Agreement.

乙方无权让渡、转许、转包、委托或转让其在本协议中的权利和义务。

15. Nothing in this Agreement shall create an agency or partnership relationship between Plan China and the Consultant. The Consultant is not authorized to incur any liabilities or obligations on behalf of or in the name of Plan China.

甲乙双方之间不存在合作伙伴或代理人关系，乙方无权代表甲方。

16. Force Majeure

不可抗力

Neither party shall be liable by reason of any failure in the performance of its obligations under this Agreement if such failure arises out of a cause beyond the control of, and without fault or negligence by, that party. Provided that, if the cause continues to prevent performance of the obligations being fully resumed within 28 days, the other party shall be entitled to terminate the Agreement.

任何一方由于人力无法控制的原因而非该方的疏忽或过失导致无法履行协议规定的义务，都将免除责任，假如28天内仍未完全恢复履行协议，另一方则有权终止本协议。

17．Notices

通知

Any notice under this Agreement shall be in writing and sent by hand, mail ，fax or Email to the addresses of the Parties listed in Article 1 of this Agreement.

任何本协议下的通知应以书面方式进行，并应以专递、邮寄、传真或电子邮件的形式送达至本协议第1条所列出的各方的地址。

18． Governing Law

法律管辖

This Agreement shall be governed by and construed in accordance with the laws of the People’s Republic of China.

本协议的管理和解释适用中华人民共和国的法律。

19． Dispute Resolution

争议的解决

All disputes arising in connection with this agreement or in the execution thereof should be settled amicably through negotiation. In case no settlement can be reached, the case in dispute shall then be submitted for arbitration in Xi’an Arbitration Committee . The arbitration award shall be accepted as final and binding upon both parties.

有关或执行本协议 的一切争议应友好协商解决。协商不成时，有关争议则提交 西安仲裁委员会 仲裁。仲裁裁决应为终局的，并对双方具有约束力。

20. General

综述

（1）This Agreement constitutes the entire agreement between the parties. Any amendment or modification to this Agreement shall only be binding if it is in writing, is expressed to amend this Agreement and is signed by both parties.

本协议由双方共同制定。任何对本协议的更改，都应以文字方式出现并经双方签字同意。

（2）A waiver by one of the parties of any of the provisions of the Agreement (or of any default by the other party in performing any of those provisions) shall not constitute a continuing waiver and shall not prevent the waiving party from subsequently enforcing any of the other provisions of this Agreement or from acting on any subsequent default.

任何一方的某一次弃权或对对方执行情况的默认并不构成永久的弃权，也不影响弃权方行使协议中的其他规定或随后对默认的情况采取行动。

（3）The invalidity, illegality or unenforceability of any of the provisions of this Agreement shall not affect the validity, legality or enforceability of the remaining provisions.

本协议中任何违法、无效或无法执行的条款均不影响那些合法有效可执行条款的执行。

（4） Each Party is fully liable for the payment of all taxes related to this Agreement.

与本协议有关的税费由双方各自依法缴纳.

（5）This agreement is made in both Chinese and English, and both texts shall have same affect.

本协议由中英文同时书就，两种文本具有相同的法律效力。

（6）The Schedules hereto shall constitute integral parts hereof and shall be as valid and effective as this Agreement.

本协议的附件构成本协议不可分割的组成部分，与本协议具有同等效力。

Attachment I: TOR 附件1: 工作任务书

Attachment II: Breakdown budget 附件2: 明细预算表

Attachment III: 附件3 (如有)

（7）The Agreement is entered into on the day of by duly authorized representatives of the Parties in .

本协议于 年 月 日由甲、乙双方授权代表在 市签署。

____________________________ ________________________

Party A Representative Party B Representative

甲方代表 (签章) 乙方代表 (签章)

_______________________________ ________________________

Date: Date

日期 日期

附件2

国际计划中国美卓赠款项目审计工作任务书

服务时间：2010年6月22至2010年6月30日

审计期间：2009年7月1日至2010年6月30日

审计地点：国际计划中国总部（西安）(涉及到财务信息和部分文件)及淳化办公室及相关项目区，包括石桥乡高家河行政村，胡家庙乡xxxxxxxxxx，xxxxxx，xxxxx，xxxxx（xx抽查3个村以上）。

审计背景：

在芬兰美卓公司的资助下，国际计划中国于2008年7月启动国际计划与美卓公司共同合作为期两周年的水与环境卫生项目（2008.7-2010.6），项目实施范围为淳化项目区的六个农村社区，项目涉及水系统，卫生厕所以及沼气绿化等援助项目。现根据与美卓公司的协议，现需要对第二个项目年度进行外部审计。

审计目的：

• 为了保证美卓赠款项目质量，确保项目按照原计划实施并符合捐赠人意愿，国际计划决定对由国际计划与美卓公司共同合作为期两周年的水与环境卫生项项目进行全面审计。

审计要求：

• 按照国际标准审计，提供专业的赠款和风险审核。

• 确定和鉴别欺骗性材料和文件在财务报表中的风险。根据项目设计、规划、实施、完工的文件，以确定项目活动是否按照既定程序执行。

• 帮助合作伙伴规避潜在的风险。

• 依据国际计划中国和赠款方签订的合作协议（GAD）（以及其它与该赠款相关的协议）

• 审计报告要求：审计报告的格式应参照国际通用的标准审计报告格式，内容应包括但不限于审计内容的要求。

审计的主要内容：

（一）项目管理

• 工程的勘探、设计、监理、施工工等单位的选定是否符合相关的规定和程序，费用的确定和支付是否符合标准及市场行情。

• 审查工程各阶段的招标、议标工作是否符合规定和程序，手续是否完备。

• 审查合同的责、权、利、质量、工期、付款办法等内容是否全面合规合法。

• 对设计变更和工程签证以及隐蔽工程量的计量进行审查。

• 到现场了解工程施工情况，审查其是否与设计和建设要求相符。

• 审查进度工程量和付款是否一致。

• 审查结算的资料是否齐全。

• 审核购买的物品质量和建议书是否一致。

• 项目档案管理是否完善。

（二）财务管理

• 审核被审各方是否使用履行合同条款。

• 审核被审核方从项目开始到审查期间有关账目及凭据、财务报告，并对财务报告的真实有效性做出判断。

• 审核当地自筹、政府配套是否按时足额到位，同时了解被审核方在确保当地自筹资金、政府配套按时足额到位所承担的角色，从而对项目合作方式提出改进建议。

• 审核被审核方之间的结算方式是否满足资金管理的要求。

• 项目中所涉及的采购是否与项目建议书一致；购买程序是否符合规定。

（三）文档管理

• 审核所有与项目执行、管理有关的项目文档、财务文档和其它与有关文档，是否按文档管理的要求记录、保存。

审计时间安排及报告分享安排由双方讨论确定合适时间。

其他更具体要求见附件3Audit Guidelines（英文）

产出

• 2010年7月8号前完成中英文审计报告一式三份。报告应基于ISA800和 GAAP。

• 为期半天的报告分享。

附件3 Audit guidelines

SCOPE
We ask you to conduct a Special Purpose Audit concerning the Development Co-operation Project Metso

According to the Finnish Ministry for Foreign Affairs general conditions regarding support to non-governmental organisations, the recipient organisation must observe principles related to good governance and anti-corruption activities. State support shall be used only to cover expenses considered necessary and reasonable in carrying out project activities. The recipient organisation shall in its accounting follow generally accepted national accounting principles (GAAP). The audit should be carried out in accordance with generally accepted auditing standards (ISA 800) and relevant national legislation and standards.

The nature of a Development Co-operation Project is as follows:

• A project is not a legal entity but an accounting subject

• It can include transactions in more than one legal entity (e.g. Partner or Subsidiary)

• It does not prepare statutory Financial Statements

• The statements under audit are the Financial Project Report and the List of Fixed Assets

• The accounting is mainly on a Cash Basis – although, there may be a few Accruals

• Fixed Assets are not capitalized but expensed when purchased

• The Materiality Level in each audit finding is the equivalent of 200 euros.

REPORTING
We ask you to forward the Auditor's Report to the co-operation partner in Finland via both email and regular mail. The report should be in English and include the following items:

• Project number and name

• Implementing organisation

• Date of co-operation agreement

• Reporting period and currency

• Exchange rate used in the Financial Project Report

• Total amount of budgeted income and expenditures (including balance from previous year)

• Total amount of actual income and expenditures (including balance from previous year)

• Description of bidding and procurement processes

• Closing balance (including cash, bank and other assets, e.g. advance payments and outstanding checks)

• Auditor's name, position, address, phone, fax and e-mail

• Date, auditor's signature and authorization

• Opinion on the issues listed below

OPINION
The Auditor's Report should offer an opinion on the following areas:

• Does the Financial Project Report match the Bookkeeping?

• Does the Financial Project Report correspond with the co-operation agreement?

• Do the received funds match the Bookkeeping?

• Does the Bookkeeping match the Vouchers?

• Are there proper Vouchers for all transactions?

• Is there adequate Bookkeeping, including General Journal and General Xxxxxx?

• Do the changes in the List of Fixed Assets match the Vouchers?

• Does the Bookkeeping match the Official Bank Account Statements and Cash Book?

• Does the opening balance of funds correspond with the audit report of last year?

• Is the approved Financial Project Report free of material misstatement?

• Are the received, unused funds properly recorded as a liability in the balance sheet and included in the ending balance of the Financial Project Report?

• Are the recorded expenses in the Financial Project Report in line with the approved original budget and activity plan? The report should contain explanations of deviations larger than 15 percent and 1 000 euros.

• Is the internal control system of the organisation in place? Are there any material weaknesses that the organisation should improve?

• Do the salaries of the project personnel match existing properly signed employment contracts?

• Have social security expenses including pensions and taxes, been recorded and paid to relevant authorities in accordance with the national legislation?

• Are the bidding and procurement processes transparent and in accordance with good accounting practises

• Does the organisation have copies of all valid essential contracts (government, trading, rental, lease, service agreement)?

SPECIFIC PLAN RELATED REQUIREMENTS

• The currency used in audit report summaries must be USD, because the annual budgets are also defined in the same currency. Lists of annual exchange rates used in the GL for currency conversions should be attached to the report. How are exchange rate differences treated in the accounting system?

• Both summaries of expenditure and funding by different sources must be included

• Comparison between the annual accounting in the GL and the GTS and reconcialition of differences must be made to ensure that the annual financial information in the GL matches with the annual information in GTS

• Description and assessment of the internal financial controls at the country office must be included

• The reliability of the accounting and reporting of partners must be tested on a sample basis.

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