Auditing services

Description

The NIAO, on behalf of the UK Certifying Body (NAO), undertakes an annual audit in Northern Ireland, in accordance with the European Commission Implementing Regulation (EU) No. 908/, of the PA’s operation of European Agricultural Fund for Rural Development (EAFRD) and the European Agricultural Guarantee Fund (EAGF). The NIAO is seeking to appoint a service provider to undertake the re-verification and assessment of the Paying Agency farm and forestry inspections in the area-based aid schemes. The contract will be for a period of 1 year from September 2018 to August 2019, with the option of 2 x 1 year extensions. The NIAO invites proposals for carrying out re-verification inspections on the original “on-the-spot checks” carried out by DAERA. The appointed project team will be required to co-ordinate and direct an independent sample of re-verification testing of farm and forestry inspections, producing a report on their assessment of the original farm/forestry inspection. On completion of their draft report, the appointed team will liaise with the DAERA Legality and Regularity coordinators to confirm the factual accuracy of each report. The reports will then be submitted to the NIAO and form part of the EAF audit evidence. The independent sample will consist of approximately 45 re-verifications of DAERA/forest service on-the-spot checks of claims for scheme eligibility: — 30 re-verifications of Basic Payment Scheme OTSC inspections and — 15 re-verifications drawn from the OTSC inspections of Environmental Farming Scheme, — Agri-environment (NICMS) and — Forestry Grant Schemes claims. The re-verifications will be conducted via control with remote sensing or on-site (at the farm/forest). It is highly unlikely that a selected farm/forest will be selected for more than one re-verification. The project will require the successful tenderer to liaise with key staff in the DAERA Countryside Management Compliance Branch (CMCB), EU Verification Unit and Forest Service to obtain information and documentation relating to the original inspection and the re-verification inspection. We expect that the project team for the project will be led by a director/partner, with day to day responsibility delegated to a manager. At the conclusion of each re-verification inspection, and following the project team’s partner/director review, the project team shall submit an independent report to the NIAO Manager which, as a minimum will detail: — the findings of the original inspection, — the findings and conclusions of the re-verification test, including a specific statement on cross compliance (ideally the findings and conclusions should be agreed with the DAERA/forest service inspector) and — an assessment of the re-verification testing, including any variances. It is expected that the sample re-verifications will be required during the period from October 2018 to April 2019 (the majority taking place by January 2019).