Planning and Development Agency – PDA, Partner of the “GREENLAND” project (co-financed under the ENI-CBC MED 2014-2020 Program) is looking for an External Auditor who will be appointed as part of the “GREENLAND” project.

The project’s total budget is  3.8 million € and it is financed for an amount of  3.4 million € (90%) by the European Union (ENI CBC MED 2014-2020 Programme) through the European Neighborhood and Partnership Instrument.

General Objective

To increase the employability of NEETs (up to 30 years old) and women (all ages) by providing them with marketable skills and qualifications to prepare them for skill-based occupations within Green and Circular Economy sectors and reduce skill mismatches in rural areas particularly affected by the climate change 

What will be improved?

On the environmental side, the project will increase skills for a resource-efficient and inclusive Green Economy that ultimately contributes to combating climate change, reducing the mismatch between the labor market and skills. On the economic side, GREENLAND will support the engagement of NEETs and women to set up enterprises in the Green and Circular Economy sectors.

Who will benefit?

• NEETs and women
• Local SMEs in the Green and Blue Economy sectors
• Regional and local authorities
• Technical and Vocational Education and Training institutions (TVET)

Expected achievements

• 1 e-Learning project platform involving 2,900 NEETs and women
• 1 entrepreneurial green network
• 7 long-term action plans
• 210 national/cross-border traineeships in SMEs operating in the Green and Circular Economy sectors
• 18 job-shadowing for key staff of policy-making institutions
• 150 part-time and 150 full-time contracts
• 20 social employment initiatives by public institutions and civil society organizations

Contribution to policy-making

GREENLAND has set itself the goal of supporting policy-makers in the development of action plans that strengthen the creation of new green jobs for young people. The inclusion of national and local authorities, as well as associated partners, in the development of training activities and profiling tools, will contribute to the development of strategies that will be implemented at the local level. The key action with a potential high-impact at the policy-making level is the job-shadowing experience for key staff of concerned institutions. The project uses European, national and local policies based on youth, employment, agriculture, and reduction of poverty as a springboard to increase the efficiency of existing relevant policies.

The project implementation period is 36 months (starting date 16/10/2020 – ending date 15/04/2023).

1. SCOPE

This invitation to tender to reputable firms or individuals, hereon referred to as the tenderers, to apply for the external auditor in charge of expenditure verification. 

2. TASKS/RESPONSABILITIES/DUTIES

The tasks of the auditor appointed by PDA, PP1 of the GREENLAND project, are detailed below:

a) to verify that goods and services have been delivered and the works have been performed

b) to verify that the expenditure declared by PDA relates to the eligible period or previous ones and it has been paid

c) to verify the compliance with applicable rules (including eligibility rules), also including procurement and visibility requirements

d) to verify the compliance of the expenditures with the approved project and the signed Grant Contract (GC)

e) to check the related documents and accounting on avoidance of possible double funding

f) to verify the adequacy of supporting documents

g) to check the registration of the expenditure in the accounting records of the beneficiary and that the expenditure is determined according to the accounting standards and the usual cost accounting practices applicable to PDA

h) to check the record-keeping and archiving rules for the documentary evidence related to the implementation of the project

i) to notify irregularities and suspicion of fraud or corruption, as the case may be. If an Auditoridentifies potential fraud or corruption, it will inform directly to MA via a specific report, which is not delivered to the concerned beneficiary.

The Auditor will check the documents through the ENI Monitoring System of the Program. However, it must ensure to carry out in site verification at least once in the lifetime of the project and most preferably during the verification of the final report, in order to verify the original supporting documents, the procurement procedures, the outputs of the project, the evidence of services, works, equipment, goods co-financed through the project, the adequacy of the accounting system. A list of project outputs will be produced and signed by the Auditor as attachment to the EVR. The expenditure verifications will be carried out in accordance with the format (template) and the checklist agreed with the GA and their result will be the expenditure verification report (EVR) which will be attached to each payment request after the initial pre-financing.

It is compulsory for the Auditor to use the Model Report for the expenditure and revenue verification which will be distributed by the Lead Beneficiary to the Auditor after the signature of the Contract between the two parties.

A copy of the project reports and the EVRs shall be also submitted to the concerned Control Contact Point (CCP), in order to allow it to carry out checks, if necessary.

3. REQUIREMENTS

 Integrity

The appointment of a Private External Auditor cannot be entrusted to those candidates who:

a) have been subjected to preventive measures ordered by the judicial authority provided for in articles 6 and 67 of Legislative Decree September 6, 2011, n. 159 and subsequent modifications, without prejudice to the effects of rehabilitation

b) have a state of legal interdiction or temporary interdiction from the executive offices of legal persons and companies or perpetual interdiction from public offices or for a duration of more than three years, without prejudice to the effects of rehabilitation

c) have been sentenced, with an irrevocable sentence, without prejudice to the effects of rehabilitation, or with an irrevocable sentence applying the penalty referred to in article 444, paragraph 2, of the criminal procedure code, without prejudice to the effects of rehabilitation:

under penalty of imprisonment for one of the crimes provided for by the rules governing insurance, banking, financial activities, as well as the rules relating to payment instruments

• to imprisonment for a period of not less than one year for a crime against the public administration, against the administration of justice, against public faith, against property, against public order, against the public economy, industry and commerce or for a tax offense
• to imprisonment for one of the crimes provided for in title XI, book V of the civil code and in the Royal Decree of 16 March 1942, no. 267
• imprisonment for a period of not less than two years for any other culpable crime

d) have been declared bankrupt, without prejudice to the cessation of the effects of the bankruptcy pursuant to Royal Decree of 16 March 1942, no. 267, or has held the position of chairman, director with delegation of powers, general manager, Auditor of companies or entities that have been subject to bankruptcy procedures, arrangement with creditors or compulsory administrative liquidation, at least for the three years preceding the adoption of the related provisions, it being understood that the impediment lasts up to five years following the adoption of the measures themselves.

In order to allow verification of the possession of these requirements, upon acceptance of the assignment, the Auditor must present to the Beneficiary who assigns the assignment a substitutive declaration of notarial deed, pursuant to national legislation, according to which he/she certifies that is not in one of the situations listed above, as well as obviously producing the required documentation required by the parties entrusted with works and services on the basis of current legislation on public procurement.

Professionalism

The appointed Auditor must:

a) be registered, for no less than three years, in the Lebanese Association of Certified Public Accountants.

b) has not been revoked for serious defaults, in the last three years, by the position of Auditor/Auditor of companies and entities governed by public and/or private law.

Independence

The appointed Auditor must not be involved with the Beneficiary who confers the assignment in any of the following situations:

a) direct participation or of its family members, current or referred to the previous three-year period, to the administrative, control and general management bodies: 1) of the beneficiary/company that confers the mandate or its parent company; 2) companies that directly or indirectly hold more than 20% of the voting rights in the beneficiary/ transferring company or its parent company

b) existence, current or referring to the previous three-year period, of other business relationships, or of commitments to establish such relationships, with the beneficiary/ company that confers the assignment or with its parent company, with the exception of control activities; in particular, to have carried out any activity of execution of works or supply of goods and services in favor of the Beneficiary of the operation in the three years preceding the assignment of the control activity of said operation nor of having been a customer of such Beneficiary within of said three-year period

c) recurrence of any other situation, different from those represented in letters a) and b), suitable to compromise or in any case to condition the independence of the controller

4. KNOWLEDGE OF THE PROGRAMME LANGUAGES

The forms and some of the evidentiary documents that the Auditor is required to verify are expressed in the language adopted by the Programme as the official language. In view of the fact that English is the working language of the Programme ENI CBC MED and thus of GREENLAND project, the Auditor must guarantee good knowledge of the English language.

 5.DURATION

The assignment has a duration of 30 months, starting from the date of stipulation.

6. PAYMENT:

The Maximum possible gross fee, including social security and welfare charges, is Euro 6.000,00.

7. DUTY STATION:

Lebanon, Baalbeck-Hermel.

8. PRESENTATION OF APPLICATIONS AND SELECTION PROCEDURES

The application form (AF) must be drawn up according to the model attached (Attachment A), dated and signed by the candidate (original, scanned and/or digital signatures are allowed), with attached Curriculum vitae duly signed, auditor registration certificate and LACPA membership duly signed, together with a photocopy of a valid identity document.

The AF must be sent by email to the following addresses:

      Ms. Hawraa Mahfouz (Project manager):  hawraa.mahfouz@pdalebanon.org

      Ms. Rita.srour (communication officer): rita.srour@pdalebanon.org

 The e-mail subject must include “candidate for private external auditor post – GREENLAND Project”

9. DEADLINE

 The deadline for submitting applications is January 5^th 2021 at 1pm (Beirut Local time). Only candidates with the profile deemed most interesting and meeting the indicated requirements will be invited to take a cognitive interview at PDA.

10. TREATMENT OF PERSONAL DATA

The data that will come into the possession of PDA, will be processed pursuant to and for the purposes of Legislative Decree 196/2003 and in compliance with article 13 and article 14 of Regulation (EU) no. 2016/679 of the European Parliament and of the Council of 27 April 2016 relating to the protection of individuals with regard to the processing of personal data, as well as to the free movement of such data (general data protection regulation, hereinafter also referred to as “regulation” or “GDPR”) and which repeals Directive 95/46 / EC.

Attachment A-Application Form