Request For Expression Of Audit Firm To Provide External Auditing Services For The Auditor GeneralS Department Procurement Method Least Cost SelectionNotice No Op00073994 Request For Expressions Of Interest Consulting Service Firmsselection JamaicaStrategic Public Sector TransformationprojectLoan No Credit No Grant No 8406JmAssignment Title Auditfirm To Provide External Aud Iting Services FortheAuditor GeneralS DepartmentProject Reference No Jm Mofps 80191 Cs Lcs TheThe Objective Of The Consultancy Is To Audit The Backlog Of Financialstatements Of Statutorybodies Executive Agencies And Municipal Authorities The Consultancy Will Have Duration Of Twelve 12 Months Nb Sp The Ministry Of Finance And The Public Service Now Invites Eligible Firms To Indicatetheir Interest In Providing The Services Interested Firms Should Provide Information Demonstrating That They Have The Requiredqualifications And Relevant Experien Ce To Perform The Services The Shortlisting Criteriaare A Minimum Of Five 5 Years Exp Erience Undertaking Audits Of Ministries Departments And Agencies Of The Government Of Jamaica A Minimum Of Three 3 Auditassignments Of Mdas In The Last Five 5 Years Key Experts Will Not Beevaluated At The Shortlisting Stage The Attention Of Interested Firms Is Dr Awn To Section Iii Paragraphs 3 14 3 16 And 3 17 Of The World BankS Procurement Regulations For Ipf Borrowers Rdqu O July 2016 Revised November 2017 Procurement Regulations Setting Forth The World BankS Policy On Conflictofinterest Consultants May Associate With Other Firms To Enhance Their Qualifications But Should Indicate Clearly Whether The Association Is In The Form Of A Joint Venture And Or A Sub Consultancy In The Case Of A Jointventure All The Partners In The Joint Venture Shall Be Jointly And Severally Liable For The Entire Contract If Selected A Co Ventursultancy Firm Will Be Selected In Accordance With The Least Cost Selection Lcs Method As Set Out In The Procurementregulati P The Detailed Terms Of Reference Tor For The Assignment Can Be Found At The Following Website Ministry Offinance And Thepublic Service Www Mof Gov Jm Or Can Be Obtained At The Address Givenbelow Expressions Of Interest Mu St Be Delivered In A Written Form To The Address Below In Person Or By Mail Fax Ore Mail By Wednesday June 19 2019 At 4 00 Pm The Lead ProcurementspecialistStrategic Public Sect Or Transformation ProjectMinistry Offinance And The Public Service30 Nation Al Heroes CircleKingston 4 Jamaica WiTel 1 876 932 5474Fax 1 876 932 5977E Mail Spstp Mof Gov Jm Nb P Ministry Of Finance The Publicservice Nbs P Nb Sp Terms Of Reference N Bsp Nbsp For A Firm To Undertake External AuditservicesApril 2019Strategic Public Sector TransformationprojectIbrd Loan No 8406 JmStra Tegic Public Sector Transformationproject Ibrd Loan No 8406 Jm Nbs P Theauditor GeneralS Department Augd Of Jamaica Represented By The Ministry Finance And The Public Service Mofps Isseeking An Audit Consultancy Firm To Execute External Audit Services For Various Executive Agencies Stat Utory Bodies Andmunicipal Authorities Across Jamaica The Periods To Be Audited Range Between The Financial Years Ended March 31 2 005 And March31 2018 The Audits Executed By The Consultancy Firm Should Be Conducted In Accordance With International Standards O F Supremeaudit Institutions Issai The Audit Work Of The Consultancy Firm Will Allow The Auditor General To Express An Opinion On The Financial Statements And State Whether These Entities Have Prepared Financial Statementsin Accordance With The International Public Sector Accounting Standards Ipsas And Have Complied With The Relevant Regulatory Requui Inements That Govern Them Identify Assess And Examine Risks To Regularity Propriety And Financial Control Andreport O Significant Weaknesses Provide Constructive Advice That Will Help These Agencies Improve Governance Includingfinancialmanagement Control And Reporting AndAssess The Level Of Compliance With GovernmentS ProcurementguidelinesBackgroundTheaggregate Unaudited Financial Statements For Ministries Departments And Agencies Are Four Hundred And Thirty Three 433 Of This Aamount Aggregatpproximately One Hundred And Sixty Three 163 Represent The Financial Statements Of Statutory Bodies Executiveagencies An Pal Authorities In Backlog The Remaining Two Hundred And Seventy 270 Backlog Statements Represent Appropriationaccounts The Aud Itor GeneralS Department Augd Strategic Audit Plan For The Period 2018 2021 Indicates That Thetotal Number Of Audi Ts To Be Undertaken Over The Three Year Period Is Five Hundred And Twenty 520 This Amount Does Not Includethe Backlog Mentioned Previously Therefore In Order To Facilitate Compliance With The Law For All Stakeholders And To Improve Thepublic Financial Manag Ement Landscape All The Backlog Of Unaudited Financial Statements Must Be Cleared To Achieve This Theaugd Will Utilize The Provi Sion Of The Law To Outsource The External Audit Function Outsourcing Will Enable The Augd To Directits Audit Resources To Maintainthe Current Stock Of Audits And Prevent A Situation Emerging Where The Backlog Increases Becausecurrent Audits Could Not Be Undert Aken Additionally Augd Staff Will Also Be Able To Focus Effort On Clearing The Backlog Ofappropriation Accounts Section 31 Of The Financial Administration And Audit Act And Section 13B 1 Ofthe Public Bodies Management And Accounta Bility Act Authorises The Auditor General To Engage The Services Of Any Person Whois A Registered Public Accountant Under Th E Public Accountancy Act To Inspect Examine Or Audit The Books And Accounts Of Anypublic Body Which The Auditor General May Requi Re To Be Examined Or Audited And That Person Shall Report His Findings To Theauditor General Section 13B 2 Furtherstates That In Exercise Of His Duties In Relation To Public Bodies The Auditor General Or Any Auditor Appointed By The Au Ditor General Shall Have Like Powers As Are Vested In The Auditor Generalfor The Purpose Of Examining Accounts Under Sections 25 An D 28 Of The Financial Administration And Auditact Sections 25 28 Of The Financial Administ Ration And Audit Act States 25 Duties Of Auditor General 7 The Auditor Gene Ral May Authorizeany Officer Of His Department To Perform On His Behalf Any Of His Functions Under This Act Or Any Other Enactment Other Than Theadministration Of Oaths And Certifying And Reporting Of Accounts For The House Of Representatives 28 Certification Of Accounts The Auditor General Shall Examine And Certify In Accordancewith The Outcome Of His Examinations The Statements And Accounts Which Are Required To Be Submitted To Him In Accordance With Thisact Strategic Public Sector TransformationStrategic Public Sector Transformation Project Spstp N Sp The Project Development Objective Pdo Of The Strategic Public Sector Transformationproject Spstp Is To Strengthenpublic Resource Management And Support Selected Public Sector Institutions In Facilitating A Moreenabling Environment For Private Sector Growth The Project Has Six Components This Consultancy Falls Under Component Iii Adaptive Public Sector Approaches To Prom Ote Fiscal Sustainability The Components Of The Spstpare Component I Strengthening The Publicinvestment Management SystemComponentii Strengthening The Budget Preparation Process Results Based BudgetingComponent Iii Adaptive Public Sectorapproaches To Promote Fiscal SustainabilityComponent Iv Strengthening Pr Operty Tax Compliance Andadministration Component V Fostering Industrial Growth And Trade FacilitationComp Onent Vi ProjectmanagementComponent IiiThe Outsou Rcing Of Theaudits Will Provide Support To The Public Financial Management Systems Under Component Iii Of The Strategic Public Sect Ortransformation Project This Component Will Support Activities That Will Contribute To The Sustainability Of Gojs Reform Process In Public Administration Fiscal Sustainability And Growth The Objective Of This Component Is Asfollows To Support Measures To Institutionalize The Process Of Behavioral Change To Support New P Folicy Processes Provide Just In Time Technical Assistance To Take Into Account Ad Hoc Needs Of The Government AndTo E Ectively Take Advantage Of Opportunities When They Arise To Bridge Policy And Implementation Gaps Revealed Inthe Course Of Projectimplementation Audit Outsourcingproject Aop The Auditor GeneralS Department Is Currently Seeking To Employthe Services Of An Audit Service Provider To Complete The Audits Of Financial Statements For Entities That Are In Arrears And Havesubmitted Those Statements And Sup Porting Schedules The Profile Of Entities With Arrears Of Financial Statements Comprisesstatutory Bodies Executive Agencies And M Unicipal Authorities The Engagement Of The Audit Service Provider Will Be For Twelve 12 Months Following This The Audit Of The Accounts Will Revert To The Auditor GeneralS Department The Responsibilityfor Issuing The Audit Opinion On The Financial St Atements Will Reside With The Auditor General Additionally The AuditorgeneralS Department Will Conduct A High Level Reviewof The Contracted AuditorS Working Papers And Audit Process Inorder To Ensure Conformance With The Departments Policies Andinternational Standards Of Supreme Audit Institutions Issais Theaudit Service Provider Will Provide Access To And Copies Of Allworking Papers Documentation Information Relating To The Audit Ofany Entity Undertaken Under The Aop Requests ForproposalsWe Will Invite Suitably Qualified Audit Ser Vices Providers To Respond To Arequest For Proposal Rfp For The Provision Of Services To Conduct Audits Of The Financial Statemen Ts Of Executive Agencies Statutory Bodies And Municipal Authorities As Listed In The Appendix The Selec Tion Of The Firm Will Bebased On The Criteria Outlined In The Request For Proposal Document The Audits Must Be Completed Within A Period Of One Year Afterthe Award Of The Contract PurposeThe Augd Has Embarked On Implementing The Aop To This End The Augd Is Seeking To Secure Theservices Of An Audit Services Provider To Undertake The Total Number Of Backlog Audits The Objective Of Each Assignment Is ServicTo Carry Out Audit Work To Allow The Auditor General To Express An Opinion On Thefinancial Statem Or Executive Agencies Statutory Bodies And Municipal Authorities And To State Whether These Entities Havecomplied With The Relevan T Regulatory Requirements That Govern Them Identify Assessand Examine Risks To Irregul Arity Propriety And Financial Control And Report On Significantweaknesses Provide Cons Tructive Advice That Will Help The Entities Improve Governance Including Financial Management Control And Reporting AndAssess The Level Ofcompliance With GovernmentS Procurement Guidelines Nbsp Use OfexpertsThe Need For The Use Of An AuditorS Expert May Notbe Necessary For Allagencies Entities Under The Aop The Audit Services Provider Should Make That Determination P Issai 1620Defines An AuditorS Expert As An Individual Or Organization Possessing Expertise In A Field Otherthan Accounting Orauditing Whose Work In That Field Is Used By The Auditor To Assist The Auditor In Obtaining Sufficient And Appr Opriate Auditevidence An AuditorS Expert May Be Either An AuditorS Internal Expert Who Is A Partner Or Staff Inclu Dingtemporary Staff Of The AuditorS Firm Or A Network Firm Or An AuditorS External Expert The Audit Services Providers In Determining Whether There Is A Need To Utilise An Expert In Obtaining Sufficient Andappropriate Audit Evidence Must Evaluate The ExpertS Objectivity And Shall Include Inquiries Regarding Interests And Relationnshi Apprs That May Create A Threat To That ExpertS Objectivity The Audit Services Providers Must Take All Reasonable Stepsto Enthat The Expert Is Held Accountable For Work Done In Connection With Providing The Consultant With Sufficient Andappropriate Auditevidence To Base The Audit Opinion On The Cost Of Expert Advice Will Be Borne By The Audit ServicesprovidersAuditscopeScope Of WorkThe Auditservices Provider Will Be Expected To Li The Financial Reporting Framework For Public Sectorentities Consist Of A Fair Presentation Framework International Public Sect Or Accounting Standards Ipsas And The Requirementsof The Enabling Legislation For The Entity The Audit Services Provider Should Audit The Accounting Records For The Fiscal Periodsending March 31St Of Each Year In Conducting The Audit Of The Financial Statem Ents The Auditor Should Determine Whether Thefinancial Statements Were Prepared In Keeping With The Requirements Of The Applicablefinancial Reportingframework Adopt Auditing Standards Issued By The International Orga Nization Of Supremeaudit Institutions Intosai The Auditor GeneralS Department Conducts Its Audits In Accordance With Audi Ting Standardsissued By Intosai Auditing Standards Issued By Intosai Are International Standards Of Supreme Audit Institutions Is Sais Whichare Based On International Standards On Auditing Isa The Reporting Responsibilities Under Issais Are Often Broader Th Anexpressing An Opinion On Whether The Financial Statements Have Been Prepared In All Material Respects In Accordance With The Applicable Financial Reporting Framework The Issais Also Require Public Sector Auditors To Report On Instances Of Non Compliancewith Authorities Including Budgets And Accountability Frameworks And Or Reporting On The Effectiveness Of Internal Control Thereforre Withn Conducting The Audit Engagement The Audit Service Provider Should Comply With The Requirements Of The Issais For Theengageme Li Utilize A Risk Based Approach To Auditing And Plan The Audit Of The Financialstatements To Respo Nd To The Risks Of Material 1 Misstatement Of Transactions And Balances And Irregulartransactions 2 File Review And Working PaperaccessThe Augd Expects That The Working Paper Fil Es Will Be Subjected To ThefirmS Normal Review Procedures The Augd Will Then Conduct A High Level Review Of The Working Pap Ers That Form The Basis Ofany Conclusions Arrived At By The Consultancy Firm Further Evidence Of The Augd Review Will Be Placed I N The Auditfiles Provide Access To And Facilitate Obtaining Copies Of All Information Documentation Obtained In Connection With The Audit Of Agencies Under The Aop The AuditreportThe Audit Services Provider Will Provide The Augd With The Draft Audited Copy Ofhe Financial Statements And AuditorS Report Thereon Details Of The Basis For Opinion Must Also Be Provided To The Auditorgeneral The Audit Services Provider Must Also Provide To The Auditor General The Key Audit Matters Kam Identified As These Matteer Ge May Be Included In The Auditor GeneralS Annual Report Therefore Details Of Why The Matters Were Considered To Be Akam Ahow These Matters Were Addressed During The Course Of The Audit Must Beprovided The Au Gd Will Request That The Auditor Provides A Draft Management Letterthat Outlines The Significant Management Issues Discovered Durin G The Audit Availablefacilities And Right Of AccessThe Audit Services Providers Will Have Access To All Therecords And Documents Related To The Engagement The Audit Services Provid Ers Will Have Full And Complete Access At All Reasonabletimes To All Records And Documents Including Books Of Accounts Legal Agre Ements Minutes Of The Board And Committee Meetings Bank Records Invoices And Contracts Etc And All Employees Of The Entity Th E Auditors Also Have A Right Of Access Toconsultants Contractors And Other Persons Or Firms Engaged By The Audited Entity Key Engagement TeammembersEngagement PartnerProfessionalaccounting Designation Such As Association Of Chartered Certified Accountants Acca Certified Public Accountant Cpa Or A Mast ErS Degree Inaccounting Ten Years Experience In Auditing Senior AuditmanagerProfessional Accounting Designation Such As Acca Cpa Or A MasterS Degree Inaccounting Five Years Experience In Auditing Audit ManagerPprofessional Account Accounting Three Five Years Auditing Audit Staff Should Be Assigned To Each Engagement By The Keyteam Members Given Their Experience And Qualifica Tions In Managing The Respective Risks Nature And Timing Of Each Engagement Therefore The Selected Firm Will Have To Assess The N Umber Audit Staff Needed To Be Mobilize To Each Agency In Order To Ensuretimely Completion Of The Assignment DeliverablesThe Audit Services Providers Will Be Required Todeliver Audit Reports For Each Assignment That Has Been Agreed Each Assignment Will Require The Following Set Of Deliverabless Delp Submission Of A Detailed Audit Plan Which Must Include As Aminimum N Documentation And Assessment Of Internal ControlenvironmentComputation Of Materiality And Performan Ce MaterialityPlanning AnalyticsRiskassessment Procedures And ResultsDetails Of How Audit Proce Ss Will Be Managed And How Audit Assurance Will Be Obtainedfor Significant Components Of The Financial Statements And Material Clas Ses Of Transactions Account Balances Anddisclosures And An Audit Planning Report Within The Fi Rst 15 Working Days 10 Ofassignment Fee Submission Of Draft ReportsThe Firm Should Submit Draft Independent Auditors Reportdetailing The Suggested Audit Opinion On The Financial Statements Provide A Copy Of The Dra Detat Audited Financial Statements Adjusted Trial Balance Lead Schedules And Other Supporting Workingpapers NDraft Management Letter The Management Letter Should At Aminimum Provide Comments And Observatio Ns On The Accounting Records Systems And Controls That Were Examinedduring The Course Of The Audit Identify Specificdeficiencies And Areas Of Weakness In Systems And Controls And Makerecommendations For Their Improvement Report On I Nstances Of Non Compliance With The Applicable Laws And Guidelinesissued By The Government Of Jamaica Communicate Matt Ers That Have Come To The Auditors Attention During Theaudit Which Might Have A Significant Impact On The Operations Of The En TityBring To The Attention Of The Augd And Themanagement Any Other Matters Considered Relevant By The Auditor 40 Of Assignmentfee Submission Of Final Reports And Fina L FinancialstatementsThe Firm Should Submit The Final Audit Report Management Letter Conta Ining Allcomments Of Management To The Audit Findings And Finalized Audit Working Papers 50 Of Assignment Fee Input Provided By Implementing AgencyTheaugd Will Provide The Audit Services Providers With Access To All Files Including Electronic Media Letters Contracts And Other Rellat Augd Documents The Augd Will Also Provide All Accreditation To Stakeholders Providing The Relevant Approval For Therelease O Ll Files Emails Letters Contracts And Other Related Documents And Electronic Media Locat Ion And Assignment PeriodThe Audit Services Provider Isexpected To Deliver All The Outputs Of The Consu Ltancy Within A Period Of One Year From The Date The Contract Was Signed Agenciesare Dispersed And Within Kingston And St Andrew While There Is A Municipal Authority Parish Council For Each Parish The Addressand Distance To The Various Destinations Under The Project Are Provided In Appendix 1 Reporting Monitoring And CommunicationTh E Audit Services Provider Shall Report Directly To The Auditor Generalfor The Government Of Jamaica And Will Work Closely With The Principal Auditors The Project Management For The Aop Who Willhave Day To Day Oversight Of The Engagement P The Audit Services Provider Will Be Responsible For Allcosts Associated With Visits To Stakeholders To Perform The Activi Ties Accommodation And Logistic Support Includingtransportation Services Required To Carry Out The Assignment Qualificationand Experience Of The Audit Service ProviderA Minimum Of Five 5 YearsExperience Undertaking Audits Of Ministries Departments And Agencies Of The Governmen T Ofjamaica A Minimum Of Three 3 Audit Assignments Of Mdas In The Last Five 5 Years The Composition Of The Audit Team Must Include The Following Keyexperts Key Engagement Team MembersAudit PartnerPprofessional Accounting Design Experts Tion Such As Association Of Chartered Certified Accountants Acca Certified Public Accountant Cpa N Accounting Ten Years Experience In Auditing Senior AuditmanagerProfession Al Accounting Designation Such As Acca Cpa Or A MasterS Degree Inaccounting Five Years Experience In Au Diting Audit ManagerProfessionalaccounting Designation Such As Acca Cpa Or A Master S Degree In Accounting Three Five YearsExperience In Auditing P Type Of StatementsYears Th Executive Agency173 C Onstant Spring Road Kingston 8 Width 105Px D Style Height 20Px Width 160Px 300 M 4 Minutes 3Executive Agency42012 13 2017 18Council Of Community College37 East Street KingstonStatutory BodyJamaica 4 H Clubs95 Old Hope Road Kingston 6Statutory Body79 Duke Street Kingston10Accrual Basis Td Style Height 37Px Width 118Px 80 087 Widd Style Height 20Px Width 118Px 12 P Accrual BasisNoMinistry Statutory Bodies And ExecutiveagenciesType Of AgencyAgency Budget 000 LocationAddressNew Kingston Todestination1Forestry DepartmentAccrualbasis2014 15 2017 18864 227Kingston6 5 Km 17 Minutes 2Fair TradingcommissionStatutory BodyAccrual Basis2015 16 2017 18298 659Kingston52 Grenada Crescent Kingston 5National LandagencyAccrual Ba Sis2011 12 2017 18526 673Kingston8 Ardenne Road Kingston101 4 Km 4 Minut Es Passport Immigration And Citizenship AgencyExecutive AgencyAccrual Basis2 449 099 Style Kingston Nstant Spring Road Kingston2 4 Km 8Minutes 5Statutory BodyAccrualbasis2014 15 2017 1865 584Kingston4 9 Km 15 Minutes 6Institute Of JamaicaAccrual Basiss 2014 15 2017 18Kingston P 10 East Street Kingston5 4 Km 17Minutes 7Statutory BodyAccrualbasis2013 14 2017 18251 321Ki Ngston3 Km 7 Minutes 8Jamaica National Heritage TrustAccrual Basiss Stp 2004 05 2017 18Kingston5 2 Km 16 Minutes 9National Council On DrugabuseStatutory Bod YAccrual Basis2012 13 2017 18137 888Kingston13 15 Molynes Road Kingston 102 7 Km 15 Minutes National Gallery Style Hef JamaicaStatutory Body2010 11 2017 18Kingston Td 12 Ocean Blvd Block Ckingston Jamaica Entrance Is On Orange Stre Et 6 2 Km 18 Minutes 11National YouthservicesStatutory BodyAccrual Basis2013 14 2017 18Kingston6 Collins Green Avenue Kingston1 3 Km 5 Minutes ExportdivisionStat Utory BodyAccrual Basis2014 15 2017 18Kingston1 Winchester Road Kingston1 6 Km 6 Minutes 13Jamaica LibStatutory Body2013 14 2017 181 050 816Kingston2 Tom Redcam Drive Kingston5 P 2 4 Km 8Minutes New Kingston To DestinationAccrual BasisKingston152013 14 2017 182011 12 2017 1 8 Tr 17 20Px Width 97Px 32 Hargreaves Avenue Mandeville96 Km 1 Hr 43 Minutes Modified Accrual BasisMunicipal AuthoritySt CatherineSt Ann Parish Counc Il21Modified Accrual BasisParade Square Spanish TownE Height 20Px Width 170Px St Elizabeth ParishcouncilModified Accrual BasisMunicipal AuthorityManchesterSt Mary Parish Council Width 170Px D Style Height 20Px Width 132Px Modified Accrual Basis53 Km 1 Hr 11 Minute S Modified Accrual Basis240 Km 5 Hrs 12 Minutes 92 277National Insurance Scheme2014 15 2017 18Width 97Px Yle Height 20Px Width 123Px No170Px Ministry Statutory Bodies And ExecutiveagenciesType Of AgencyType Of Statemen TsYearsBudgetLocationAddress14Revenue FundFund2005 06 2017 182 086 77885 Hagley Parkroad4 2 Km 17 Minutes Clarendon Parish CouncilMunicipalauthorityModified Accrual BasisClarendon3 Sevens Road Council Street Maypen62 2 Km 1 Hr 3 Minutes 16Kingston Unicipal CouncilMunicipalauthorityModified Accrual BasisKingston24 Church Street Kingston5 4 Km 22 Minutes Manchester Parish CouncilMunicipalauthorityModified Accrual BasisAuthority2012 13 2017 18Mandeville18Portland ParishcouncilMunicipal Authority2010 11 2017 18Portland1 Gideon Avenue Port Antonio92 Km 2 Hrs 13 Minutes Wid9Portmore Municipal CouncilModifiedaccrual Basis2011 12 2017 1882 85Portmore Pines Plaza Portmore19 7 Km 35Minutes 20Municipal AuthorityModified Accrualbasis2009 10 2017 18St AnnMain Street St Annsbay87 Km 1 Hr 25 Minutes St Catherine Parish CouncilMunicipal Authority2009 10 2017 18St Catherine227 5 Km 45 M Style Heightnutes 22Mun Icipal Authority2014 15 2017 18St Elizabeth58 High Street Black River200 Km 4 Hrs 26 Minutes Widt3Manchester Parish CouncilModifiedaccrual B Asis2012 13 2017 1832 Hargreavesavenue Mandeville Td 96 Km 1 Hr 43Minutes 24Municipal AuthorityModified Accrualbasis2013 14 2017 18St Mary2 Hodgson Str Eet Portmaria119 Km 2 Hrs 2 Minutes 25St Thomas Parish CouncilMunicipal AuthoritySt Thomas11 Church Street Morant Bay26Westmoreland ParishcouncilMunicipa L Authority2012 13 2017 18Westmoreland96 Great George Street Savanna La MarAnti Dumpingand Subsidies CommissStatutory BodyAccrua L2016 17 2017 18KingstonJampro Trade Investmentbuilding 18 Trafalgar Road Kingston 10750 Meters 2Minutes 28Statutory BodyAccrual782 125Kingston18 Ripon Road Kingston 101 3 Km 4 Minutes 8 829 141 000 1 A Matter Is Material If Its Omission Ormisstatement Would Reasonably Influence The Decisions Of Users Of The Financial Statements The Assessment Of What Is Material Is A Matter Of T Misstatemente AuditorS Professional Judgement And Includes Consideration Of Both The Amount And The Nature Ofthe Misstatemen 2 Irregular Transactions Are Those Which Are Non Compliant With The Regulations That Govern Them
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