Professional Audit Support Services Supply Arrangement (PASS-SA)

Table of Contents

• A. Supply arrangement
  • A.1 Arrangementt
  • A.2 Security Requirement
  • A.3 Standard Clauses and Conditions
  • A.4 Term of Supply Arrangement
  • A.5 Authorities
  • A.6 Proactive Disclosure of Contracts with Former Public Servants (if applicable)
  • A.7 Identified Users
  • A.8 On-going Opportunity for Qualification
  • A.9 Priority of Documents
  • A.10 Certifications
  • A.11 Applicable Laws
  • A.12 Suspension or Cancellation by Canada
  • A.13 Aboriginal Business Certification (if applicable)
  • A.14 Delivery Requirements Outside a Comprehensive Land Claims Settlement Area
  • A.15 Environmental Considerations
  • A.16 Insurance Requirement
  • A.17 Travel and Living
  • A.18 Regions and Metropolitan Areas
• B. Bid solicitation
  • B.1 Bid Solicitation Documents
  • B.2 Bid Solicitation Process
• C. Resulting contract clauses
  • C.1 General
• D. Streams and minimum mandatory requirements

A. Supply arrangement

A.1 Arrangement

The Supply Arrangement covers the work described in the Statement of Requirements at Annex A, and in Annex E – Qualified Categories.

A.2 Security Requirement

The Supply Arrangement Authority may verify the Supplier’s security clearance with the Canadian Industrial Security Directorate (CISD), PWGSC at any time during the life of the Supply Arrangement.

Security requirement for Canadian supplier:
PWGSC file # Common PS SRCL #6

A.2.1 The Supplier must, at all times during the performance of the Supply Arrangement hold a valid Designated Organization Screening (DOS), issued by the Canadian Industrial Security Directorate (CISD), Public Works and Government Services Canada (PWGSC).

A.2.2 The Supplier personnel requiring access to PROTECTED information, assets or sensitive work site(s) must each hold a valid Reliability Status, granted or approved by CISD/PWGSC.

A.2.3 The Supplier MUST NOT remove any PROTECTED information or assets from the identified work site(s), and the Supplier must ensure that its personnel are made aware of and comply with this restriction.

A.2.4 Subcontracts which contain security requirements are not to be awarded without the prior written permission of CISD/PWGSC.

A.2.5 The Supplier must comply with the provisions of the:

1. Security Requirements Check List and security guide (if applicable), available on the CPSS website;
2. Industrial Security Manual (Latest Edition).

A.2.6 The requirements to be procured under this Supply Arrangement are subject to the requirements in the Security Requirement Check Lists (SRCL's) identified in each individual bid solicitation. Samples of possible SRCL's are accessible on the Common Centralized Professional Services, but other SRCL's may be used. Each bid solicitation will identify the SRCL that will apply to any resulting contract.

A.2.7 In the case of Joint Ventures or Amalgamations, the highest level of corporate security attainable through CISD of PWGSC is the lowest level held by any single member of the Journal Voucher (JV) or amalgamation. For example: a Joint Venture with five (5) members is comprised of four members holding a valid Facility Security Clearance (FSC) at the Secret level and one member holding a valid Designated Organization Screening (DOS). The highest corporate security level for which the Joint Venture would be considered under this SA framework would be DOS, until such time as the member holding a valid DOS clearance has requested sponsorship via the Supply Arrangement Authority and obtained a valid FSC at the secret level issued by CISD.

A.3 Standard Clauses and Conditions

All clauses and conditions identified in the Supply Arrangement and resulting contract(s) by number, date and title are set out in the Standard Acquisition Clauses and Conditions Manual issued by Public Works and Government Services Canada.

A.3.1 General Conditions

2020 (September 25, 2014) General Conditions - Supply Arrangement - Goods or Services, apply to and form part of the Supply Arrangement.

A.3.2 Supply Arrangement Reporting

1. The Supplier must provide a Quarterly Usage Report (QUR) to the Supply Arrangement Authority on a quarterly basis. These submissions must be made by completing and forwarding an electronic copy of the QUR (in Excel format) to the Supply Arrangement Authority.
2. Each QUR should be submitted using the electronic template entitled "<Supplier Name> Quarterly Usage Report" (see Annex C for a sample QUR) and should include a list of all Contracts issued to it under each Supply Arrangement, including Category, Level of Expertise, Client department and contact name, Contract number, start and end dates, number of days billed all-inclusive firm per diem rate and dollar value (both including and excluding applicable taxes).
3. The reports must be submitted to the SA Authority according to the following schedule:

   Quarter	Time to cover	Deadline
   1st Quarter	April 1 to June 30	Due on or before July 15
   2nd Quarter	July 1 to September 30	Due on or before October 15
   3rd Quarter	October 1 to December 31	Due on or before January 15
   4th Quarter	January 1 to March 31	Due on or before April 15

4. If a Supplier does not receive any Contracts during the period, the Supplier must confirm this by submitting a NIL QUR report. The Supplier understands that failure to comply may result in the suspension of the Supply Arrangement.
5. The Supplier understands that failure to comply with this requirement may result in the suspension of authority to utilize the Supply Arrangement. PWGSC reserves the right to suspend the Supplier’s Supply Arrangement without notice, if reports are not submitted on time or are inaccurate or incomplete.

A.4 Term of Supply Arrangement

A.4.1 The period for awarding contracts under the Supply Arrangement ends July 31, 2018.

A.5 Authorities

A.5.1 Supply Arrangement Authority

The Supply Arrangement Authority is:

Philip de Leon
PASS-SA Authority
Supply Team Leader
Public Works and Government Services Canada
Acquisitions Branch, Professional Services Procurement Directorate
Place du Portage, Phase 3, 11C1-22
11 Laurier Street
Gatineau QC K1A 0S5
Telephone: 873‑469‑4467
Facsimile: 819‑997‑2229
E-mail address: spsvaaautorite.passsaauthority@tpsgc-pwgsc.gc.ca

The Supply Arrangement Authority is responsible for the issuance of the Supply Arrangement, its administration and its revision, if applicable.

A.5.2 Supplier's Representative

(Fill in or delete, as applicable).

A.6 Proactive Disclosure of Contracts with Former Public Servants (if applicable)

By providing information on its status, with respect to being a former public servant in receipt of a Public Service Superannuation Act (PSSA) pension, the Contractor has agreed that this information will be reported on departmental websites as part of the published proactive disclosure reports, in accordance with Contracting Policy Notice: 2012-2 of the Treasury Board Secretariat of Canada.

A.7 Identified Users

The Identified Users include any government department, agency or Crown Corporation listed in Schedules I, I.1, II, III, of the Financial Administration Act, R.S., 1985, c. F-11 and any other party for which the Department of Public Works and Government Services has been authorized to act from time to time under section 16 of the Department of Public Works and Government Services Act.

A.8 On-going Opportunity for Qualification

A.8.1 A Notice will be posted on the Government Electronic Tendering Service (GETS) to allow new suppliers to become qualified after the supply arrangements have been issued as a result of the renewal. Existing qualified suppliers, who have been issued a supply arrangement, will not be required to submit a new arrangement. This process enables the pre-qualification of new suppliers and/or further pre-qualification to add Streams for existing Suppliers already included in the ePortal of the Centralized Professional Services System (CPSS).

A.8.2 Suppliers may submit an arrangement for a Supply Arrangement at any time by responding to the most recent refresh terms and conditions posted on GETS. Canada reserves the right to issue supply arrangements to suppliers who qualify throughout the entire period of the Supply Arrangement, as long as the arrangement is valid. Evaluations of such arrangements will be processed on a quarterly basis as identified below.

A.8.3 This schedule may require a revision due to operational requirements and in which case all suppliers will be advised.

A.8.4 It is important to note that suppliers will not be eligible to bid each quarter. For example, if a supplier submits an arrangement in quarter 1, the supplier will not be eligible to bid in quarter 2 as their profile will be disabled in the data collection component while the bid is under evaluation. This will in no way impact the search results for an existing supplier’s current arrangement.

	Submission Due Date	Evaluation Start Date	Estimated Award Date
Supply Arrangement Year 1
Refresh 1	September 30, 2015	October 1, 2015	December 15, 2015
Refresh 2	December 31, 2015	January 1, 2016	March 15, 2016
Refresh 3	March 31, 2016	April 1, 2016	June 15, 2016
Refresh 4	June 30, 2016	July 2, 2016	September 15, 2016
Supply Arrangement Year 2
Refresh 5	September 30, 2016	October 1, 2016	December 15, 2016
Refresh 6	December 31, 2016	January 1, 2017	March 15, 2017
Refresh 7	March 31, 2017	April 1, 2017	June 15, 2017
Refresh 8	June 30, 2017	July 2, 2017	September 15, 2017
Supply Arrangement Year 3
Refresh 9	September 30, 2017	October 1, 2017	December 15, 2017
Refresh 10	December 31, 2017	January 1, 2018	March 15, 2018

A.9  Priority of Documents

If there is a discrepancy between the wording of any documents that appear on the list, the wording of the document that first appears on the list has priority over the wording of any document that subsequently appears on the list.

1. the articles of the Supply Arrangement;
2. the general conditions 2020 (September 25, 2014), General Conditions - Supply Arrangement - Goods or Services
3. Annex E, Qualified Streams;
4. Annex A, Statement of Requirements;
5. Annex B, Generic Security Requirements Check Lists (SCRLs);
6. Annex C, Quarterly Usage Report Sample;
7. Annex D, Client Satisfaction Form; and
8. the Supplier's arrangement.

A.10 Certifications

 The continuous compliance with the certifications provided by the Supplier in its arrangement and the ongoing cooperation in providing associated information are conditions of issuance of the Supply Arrangement (SA). Certifications are subject to verification by Canada during the entire period of the SA and of any resulting contract that would continue beyond the period of the SA. If the Supplier does not comply with any certification, fails to provide the associated information, or if it is determined that any certification made by the Supplier in the arrangement is untrue, whether made knowingly or unknowingly, Canada has the right to terminate any resulting contract for default and suspend or cancel the Supply Arrangement.

A.11 Applicable Laws

The Supply Arrangement (SA) and any contract resulting from the SA must be interpreted and governed, and the relations between the parties determined, by the laws in force in Ontario unless otherwise stipulated in the Supplier’s arrangement or resulting contract.

A.12 Suspension or Cancellation by Canada

In addition to the circumstances identified in 2020 09, Canada may, by sending written notice to the Supplier, suspend or cancel the Supply Arrangement where the Supplier has made public any information that conflicts with the terms, conditions, pricing or availability of systems identified in this Supply Arrangement, or where the Supplier is in default in carrying out any of its obligations under this Supply Arrangement.

A.13 Suspension or Cancellation by Canada

A.13.1 Where an Aboriginal Business Certification has been provided, the Supplier warrants that its certification of compliance is accurate and complete and in accordance with the "Requirements for the Set-aside Program for Aboriginal Business" detailed in Annex 9.4 of the Supply Manual.

A.13.2 If such a Certification has been provided, the Supplier must keep proper records and documentation relating to the accuracy of the certification provided to Canada. The Supplier must obtain the written consent of the Supply Arrangement Authority before disposing of any such records documentation supporting the accuracy of the certification until the expiration of six (6) years after final payment in a contract made under the Supply Arrangement, or until settlement of all outstanding claims and disputes, resulting from a dispute in a contract made under the Supply Arrangement, whichever is later. All such records and documentation must at all times during the retention period be open to audit, inspection and examination by representatives of Canada, who may make copies and take extracts. The Supplier must provide all facilities for such audits.

A.13.3 Nothing in this clause must be interpreted as limiting the rights and remedies, which Canada may otherwise have pursuant to the Contract made under the Supply Arrangement.

A.14 Delivery Requirements Outside a Comprehensive Land Claims Settlement Area

The Supply Arrangement is not to be used for deliveries within a Comprehensive Land Claims Settlement Area (CLCSA). All requirements for delivery within a CLCSA are to be submitted to the Department of Public Works and Government Services for individual processing.

A.15 Environmental Considerations

A.15.1 As part of Canada's policy directing federal departments and agencies to take the necessary steps to acquire products and services that have a lower impact on the environment than those traditionally acquired, Suppliers should:

1. Paper consumption:
   1. Provide and transmit draft reports, final reports and bids in electronic format. Should printed material be required, double sided printing in black and white format is the default unless otherwise specified by the Project Authority.
   2. Printed material is requested on minimum recycled content of 30% and/or certified as originating from a sustainable managed forest.
   3. Recycle unneeded printed documents (in accordance with Security Requirements).
2. Travel requirements:
   1. Supplier is encouraged to use video and/or teleconferencing where possible to cut down unnecessary travel.
   2. Use of Properties with Environmental Ratings: Contractors to the Government of Canada may access the PWGSC Accommodation directory, which includes Eco-Rated properties. When searching for accommodation, contractors can go to the following link and search for properties with Environmental Ratings, identified by Green Keys or Green Leafs that will honour the pricing for contractors: Accommodation and Car Rental Directory.
   3. Use of public/green transit where feasible.

A.16 Insurance Requirement

The Contractor is responsible for deciding if additional insurance coverage is necessary to fulfill its obligation under the Contract and to ensure compliance with any applicable law. Any additional insurance coverage is at the Contractor's expense, and for its own benefit and protection.

A.17 Travel and Living

The Travel and Living expenses are calculated differently between the Regions and Metropolitan areas and this may affect the total cost of a PASS Supply Arrangement requirement. Accordingly, if any contract resulting from a solicitation let under this Supply Arrangement permits payment to a Contractor in its basis of payment for Travel and Living expenses, such expense will only be reimbursed in accordance with the information provided on the CPSS Standing Offer Travel and Living Information web page.

A.18 Regions and Metropolitan Areas

A.18.1 The web page Definitions of the National Zone, Regions and Metropolitan Areas is incorporated by reference into this supply arrangement, with the exception that for the purposes of this supply arrangement, the National Zone is to be considered as another Region.

A.18.2 The following Regions and Metropolitan areas may receive Services under this supply arrangement where a Supplier is qualified to do so:

National Zone
Regions	Metropolitan Areas:
Atlantic	Halifax, Moncton
Quebec	Montreal, Quebec City
Ontario	Toronto
Western	Calgary, Edmonton, Saskatoon, Winnipeg
Pacific	Vancouver, Victoria
National Capital	National Capital Region

B. Bid solicitation

B.1 Bid Solicitation Documents

B.1.1 Canada will use the bid solicitation template High Complexity (HC) for more complex requirements, available in the Standard Acquisition Clauses and Conditions Manual based on the estimated dollar value and complexity of the requirement.

B.1.2 The bid solicitation will contain as a minimum the following:

1. security requirements;
2. a complete description of the Work to be performed;
3. 2003, Standard Instructions - Goods or Services - Competitive Requirements OR 2004, Standard Instructions - Goods or Services - Non-competitive Requirements, modified as follows;
   
   1. Subsections 04 and 05 of Section 01, Integrity Provisions - Bid of the Standard Instructions (insert, as applicable: 2003 or 2004) incorporated by reference above are deleted in their entirety and replaced with the following:
   2. Suppliers who are incorporated or who are a sole proprietorship, including those bidding as a joint venture, have already provided a list of names of all individuals who are directors of the Supplier, or the name of the owner, at the time of submitting an arrangement under the Request for Supply Arrangement (RFSA).  These bidders must diligently inform Canada in writing of any changes affecting the list of directors during this procurement process as well as during the contract period.
   3. Canada may, at any time, request that a bidder provide properly completed and Signed Consent Forms (Consent to a Criminal Record Verification form - PWGSC-TPSGC 229) for any or all individuals mentioned above within a specified time frame. Failure to provide such consent forms and associated information within the time frame provided, or failure to cooperate to the verification process, will result in the bid being declared non-responsive.”
4. bid preparation instructions;
5. instructions for the submission of bids (address for submission of bids, bid closing date and time);
6. evaluation procedures and basis of selection;
7. financial capability (if applicable);
8. certifications; and
9. conditions of the resulting contract.

B.2 Bid Solicitation Process

B.2.1 General

1. Bids will be solicited for specific requirements within the scope of the Supply Arrangement (SA) from suppliers who have been issued a SA.
2. The bid solicitation will be posted on the Government Electronic Tendering Service (GETS) (or as applicable with a GoC web-based electronic procurement tool) or will be e-mailed directly to supplier, depending on the selection methodology selected.
3. Canada may consolidate requirements across Clients and award Contracts on a periodic basis to receive best or better pricing.

B.2.2 Identification of Contract Authorities

Provided a Client has the legal authority to contract, it may choose to award contracts under this SA in accordance with the Contract Limitations described below. All contracts for Clients without authority to contract or that surpass the contracting authority delegated to it by Treasury Board will be managed by PWGSC. The Supplier agrees only to perform individual contracts made by an authorized representative of Canada pursuant to this SA that do not exceed the applicable Contract Authority value limitations

B.2.3 Requirement Limitations

Clients may award contracts to Suppliers qualified in the applicable Stream(s) only in accordance with the following:

1. Requirement Valued below $25,000 (applicable taxes included): Competitive procurement strategy is the standard for most requirements under this Supply Arrangement. However, Clients may direct a contract to a Supplier, without soliciting competitive bids, providing that the Contract, including any subsequent amendment(s), is valued at $25,000.00 or less (applicable taxes included), with the exception of Stream 4, Forensic Audits, which must follow a competitive procurement strategy and must go to all Suppliers in the Stream.
2. Requirement Valued at or below North American Free Trade Agreement (NAFTA) Threshold (applicable taxes included): Clients may, if deemed cost effective and efficient, invite a minimum of two (2) Suppliers in the applicable Stream to bid, with the exception of Stream 4, Forensic Audits, which must go to all suppliers in the Stream, with the Client:
   1. selecting by name two Suppliers from the CPSS Client Module, or
   2. selecting by name one Supplier from the CPSS Client Module with the second Supplier randomly selected by the CPSS Client Module, or
   3. not selecting any Supplier by name in which case, the CPSS Client Module will randomly select two Suppliers.
3. Requirement Valued Above NAFTA Threshold but less than $2 million (applicable taxes included): Clients must invite a minimum of fifteen (15) Suppliers in the applicable Stream to bid, with the exception of Stream 4, Forensic Audits, which must go to all Suppliers in the Stream, and a Notice of Proposed Procurement (NPP) identifying the requirements will be posted on GETS, with the Client:
   1. selecting by name ten Suppliers from the CPSS Client Module, with the following five randomly selected by the CPSS Client Module, or
   2. selecting more than ten Suppliers from the Client Module, in which case five additional Suppliers will be randomly selected by the CPSS Client Module, or
   3. selecting less than ten Suppliers from the Client Module, in which case the CPSS Client Module will randomly select a number of Suppliers that, in addition to the Suppliers selected by the Client, will total fifteen.
   Note: If the number of Suppliers that meet the requirement is less than fifteen, all Suppliers will be automatically selected.
4. Requirement Valued Above $2 million (applicable taxes included): Clients must invite all pre-qualified Suppliers in the applicable Stream to bid and a NPP identifying the requirements will be posted on GETS.
5. No Limit to Invitation Process: Once the minimum of Suppliers has been selected as per b) or c) above, at any time during the course of the procurement process the Client may choose to invite additional Suppliers using the CPSS Client Module. There is no limit to the maximum number of Suppliers that may be invited to submit a proposal; However, Suppliers may not submit a proposal in response to a solicitation unless they have been invited to do so. Should an uninvited SA Holder wish to be invited, it may contact the Contracting Authority to request an invitation at any time prior to five days before the published bid closing date, and an invitation will be made to that SA Holder unless it would not be consistent with the efficient operation of the procurement system. In no circumstance will such an invitation require Canada to extend a bid closing date. Where additional invitations are made during the solicitation process, they may not be reflected in a bid solicitation amendment.
6. Minimum Period to submit proposal: At a minimum, each bid solicitation issued will provide Suppliers with the following minimum number of calendar days to submit their proposal, which time may be extended based upon a requirement's complexity:
   1. Requirements less than or equal to the NAFTA threshold (applicable taxes included) = five calendar days;
   2. Requirements greater than the NAFTA threshold up to and including $2M (applicable taxes included) = fifteen calendar days;
   3. Requirements greater than $2M (applicable taxes included) = twenty calendar days; and
   4. Forensic Audits (all values): A Client may, at its sole discretion, reduce the above minimum bidding periods, to as short as one (1) day, for Forensic Audit requirements and other urgent requirements to meet the operational needs of the Authorized User with the approval of the Supply Arrangement Authority and validated by the Comptroller General's Office at Treasury Board.
   PWGSC reserves the right to decrease the minimum bidding period for specific requirements.

C. Resulting contract clauses

C.1 General

C.1.1 The conditions of any contract awarded under the Supply Arrangement will be in accordance with the resulting contract clauses of the template used for the bid solicitation.

C.1.2 For any contract to be awarded using the template HC (for higher complexity requirements), General Conditions 2035 – Higher Complexity – Services, will apply to the resulting contract.

C.1.3 The above templates are set out in the Standard Acquisition Clauses and Conditions Manua issued by Public Works and Government Services Canada.

C.1.4 A model Request for Proposal (RFP) and Resulting Contract will be created and available for use for Identified Users.

D. Streams and minimum mandatory requirements

These requirements cover the following work-stream:

1. Internal audit services;
2. Practice inspections;
3. Information technology and systems audits;
4. Forensic audits;
5. External audit;
6. Financial accounting services;
7. Internal control training;
8. Recipient/Contribution agreement audit

Note: When applicable, each individual proposed with a university degree or college diploma, must possess, at a minimum, a certificate from a recognized Canadian university or college, or the equivalent as established by a recognized Canadian academic credentials assessment service, if obtained outside Canada. The list of recognized organizations can be found under the Canadian Information Centre for International Credentials website.

The experience of the proposed resources must be clearly identified by providing a summary/description of the previous projects/work experience and indicating when the work was carried out. In the case where the timelines of two or more projects or experience overlap, the duration of time common to each project/experience will not be counted more than once.

Stream 1: Internal Audit Services

auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.

The range of activities under this Stream could include:

• Value-for-money audit;
• Compliance audit;
• Assurance audit;
• Management controls audit;
• Operational audit;
• Horizontal or sectoral audits led by the Comptroller General; and
• Develop audit or assurance methodologies to meet the requirements of the Treasury Board Policy on Internal Audit

Minimum Mandatory Qualifications and Experience for the Resource Categories:

The following are the minimum mandatory requirements that must be met by the Contractor's personnel identified under each applicable resource category for work to be performed under this Stream. User departments cannot reduce these minimum requirements but, if necessary, user departments may increase these requirements at the Request for Proposal (RFP) stage:

Partner/Managing Director

• Education/Professional Qualifications:
  • Professional Designation in any one of the following:  CPA, CA, CMA, CGA, CIA or CGAP; AND
• Experience:
  • Must have a minimum of eight (8) cumulative years of audit experience within the past ten (10) years, including at least two (2) cumulative years of experience in internal audit.

Project Manager/Leader

• Education/Professional Qualifications
  • Professional Designation in any one of the following:  CPA, CA, CMA, CGA, CIA or CGAP; AND
• Experience
  • Must have a minimum of six (6) cumulative years experience of audit experience within the last ten (10) years including at least two (2) cumulative years experience in internal audit.

Senior Auditor

• Educational/Professional Qualifications
  • Professional Designation in any one of the following: CPA, CA, CMA, CGA, CIA or CGAP; AND
• Experience
  • Must have a minimum of three (3) cumulative years of audit experience within the past ten (10) years.

Auditor

• Education/Professional Qualifications
  • Professional Designation in any one of the following: CPA, CA, CMA, CGA, CIA or CGAP; OR
  • a degree/diploma from a recognized university (see note above) relevant to the Stream and/or the Statement of Work; AND
• Experience

Must have a minimum of two (2) cumulative years experience in the audit within the last ten (10) years

Junior Auditor

• Education/Professional Qualifications
  • Must be in the process of obtaining a degree/diploma from a recognized university or college (see note above)  which is relevant to the Stream and/or the Statement of Work; OR in the process of completing an apprentice program relevant to the Stream and/or the Statement of Work.

Stream 2: Practice Inspections

Among the requirements of the Treasury Board Policy on Internal Audit is the adherence to professional standards and rigorous methodology in the delivery of internal audit services. This Stream will therefore require the services of internal audit professionals who have the expertise and objectivity needed to assist in conducting Practice Inspections of the internal audit function within a department or agency.

Minimum Mandatory Qualifications and Experience for the Resource Categories:

The following are the minimum mandatory requirements that must be met by the Contractor's personnel identified under each applicable resource category for work to be performed under this Stream. User departments cannot reduce these minimum requirements but, if necessary, user departments may increase these requirements at the Request for Proposal (RFP) stage:

Please note that as of April 1, 2009, it is mandatory that firms qualify either a Partner/Managing Director Resource OR a Project Manager/Leader Resources in The Institute of Internal Auditors (IIA) Certified Internal Auditor (CIA) program. Further, it is expected that, this resource qualify in The IIA's quality assessment training course. These required qualifications will be included in Requests for Proposals (RFPs) as the internal audit community moves to a more mature state.

Partner/Managing Director

• Education/Professional Qualifications
  • Professional Designation in any one of the following:  CPA, CA, CMA, CGA, CIA or CGAP; AND
• Experience
  • Must have a minimum of eight (8) cumulative years of audit experience within the past ten (10) years, including at least two (2) cumulative years of experience in internal audit.

Project Manager/Leader

• Education/Professional Qualifications:
  • Professional Designation in any one of the following: CPA, CA, CMA, CGA, CIA or CGAP; AND
• Experience:
  • Must have a minimum of six (6) cumulative years of audit experience within the past ten (10) years, including at least two (2) cumulative years of experience in internal audit.

Senior Auditor

• Education/Professional Qualifications -
  • Professional Designation in any one of the following:  CPA, CA, CMA, CGA, CIA or CGAP; AND
• Experience
  • Must have a minimum of three (3) cumulative years of internal audit experience within the past ten (10) years

Auditor

not required in this stream

Junior Auditor

not required in this stream

Stream 3: Information Technology and Systems Audits

This Stream will require the services of professionals to assess the adequacy of a range of activities that could include the following:

• Information technology security;
• Business continuity planning/preparedness;
• Information management policy compliance;
• Systems under development;
• Service management;
• Information technology strategic plans;
• Governance processes related to information technology;
• Configuration management and change control;
• Electronic data interchange and electronic funds transfer;
• Data Migration and data integrity;
• Internal control on financial systems; and
• System life cycle technical and organizational development.

Also required under this Stream are professional services to provide business and technical information support services to audit organizations and could include anyone of the following:

• Data extraction and basic and advanced data analyses;
• Technical configuration of audit software;
• Business customization of audit software;
• Training and other services for the implementation of audit software;
• Post implementation reviews and evaluations of audit software; and
• Management of information technology consulting services, including technology strategy development, to audit organizations.

Minimum Mandatory Qualifications and Experience for the Resource Categories:

The following are the minimum mandatory requirements that must be met by the Contractor's personnel identified under each applicable resource category for work to be performed under this Stream. User departments cannot reduce these minimum requirements but, if necessary, user departments may increase these requirements at the Request for Proposal (RFP) stage:

Partner/Managing Director

• Education/Professional Qualifications -
  • Professional Designation in any one of the following: CPA, CA, CMA, CGA, CIA or CGAP; AND
• Experience -
  • Must have a minimum of eight (8) cumulative years experience in the audit of information technology and systems within the last ten (10) years.

Project Manager/Leader

• Education/Professional Qualifications
  • Professional designation in any one of the following: CPA, CA, CMA, CGA, CIA, CGAP, CISA, CISM or CISSP; AND
• Experience:
  • Must have a minimum of six (6) cumulative years experience in the audit of information technology and systems within the last ten (10) years.

Senior Auditor

• Education/Professional Qualifications:
  • Professional Designation in any one of the following: CPA, CA, CMA, CGA, CIA, CGAP, CISA, CISM or CISSP; AND
• Experience
  • Must have a minimum of three (3) cumulative years experience in the audit of information technology and systems within the last ten (10) years.

Auditor

• Education/Professional Qualifications -
  • Degree/Diploma from a recognized university or college (see note above), relevant to the Stream and/or the Statement of Work; AND
• Experience -
  • Must have a minimum of two (2) cumulative years experience in the audit of information technology and systems within the last ten (10) years.

Junior Auditor

• Education/Professional Qualifications -
  • Must be in the process of obtaining a degree/diploma from a recognized university or college (see note above), which is relevant to the Stream and/or the Statement of Work; OR in the process of completing an apprentice program relevant to the Stream and/or the Statement of Work.

Stream 4: Forensic Audits

The range of activities under this Stream could include:

• Forensic accounting;
• Establishment of effective continuous auditing for fraud detection;
• Fraud and allegation investigations;
• Attestation of testimony in the courts;
• Business evaluations of damages;
• Anti-Fraud Programs - Fraud Awareness and Prevention Processes;
• Administrative inquiries;
• Evolving fraud related accounting/legal standards; and
• Computer skills related to the various requirements of forensic requirements.

Minimum Mandatory Qualifications and Experience for the Resource Categories:

The following are the minimum mandatory requirements that must be met by the Contractor's personnel identified under each applicable resource category for work to be performed under this Stream. User departments cannot reduce these minimum requirements but, if necessary, user departments may increase these requirements at the Request for Proposal (RFP) stage:

Partner/Managing Director

• Education/Professional Qualifications:
  • Professional Designation in any one of the following: CPA, CA, CMA, CGA, CIA, CGAP or CFE; AND
• Experience -
  • Must have completed a minimum of four (4) forensic audit projects, each valued at more than $50,000, in the past four (4) years, AND must have a minimum of five (5) cumulative years of experience in forensic audit in the past ten (10) years.

Project Manager/Leader

• Education/Professional Qualifications
  • Professional Designation in any one of the following: CPA, CA, CMA, CGA, CIA, CGAP; OR a CFE accompanied by a degree/diploma from a recognized university or college (see note above), which is relevant to the Stream and/or the Statement of Work; OR a police studies diploma including Royal Canadian Mounted Police (RCMP) College and 20 years experience with a police service; AND
• Experience:
  • Must have completed a minimum of three (3) forensic audit/investigation projects, each valued at more than $50,000, in the past four (4) years, AND must have a minimum of five (5) cumulative years of experience in forensic audit /investigation in the past ten (10) years.

Senior Auditor

• Education/Professional Qualifications:
  • Professional designation in any one of the following: CPA, CA, CMA, CGA, CIA, CGAP; OR a CFE accompanied by a degree/diploma from a recognized university or college (see note above), which is relevant to the Stream and/or the Statement of Work; OR a police studies diploma including RCMP College and 15 years experience with a police service; AND
• Experience -
  • Must have participated in a minimum of two (2) forensic audit /investigation projects, each valued at more than $50,000, in the past four (4) years, AND must have a minimum of three (3) cumulative years of experience in forensic audit /investigation in the past ten (10) years.

Auditor

• Educational/Professional Qualification
  • Professional Designation in any one of the following: CPA, CA, CMA, CGACGAP, CFE; OR a Police studies diploma including RCMP College and 10 years experience with a police service; AND
• Experience:
  • Must have participated in a minimum of one (1) forensic audit /investigation project, valued at more than $50,000, in the past four (4) years, and must have a minimum of one (1) cumulative year of experience in forensic audit/investigation in the past ten (10) years.

Junior Auditor

• Education/Professional Qualifications -
  • Must be in the process of obtaining a degree/diploma from a recognized university or college (see note above) which is relevant to the Stream and/or the Statement of Work, or in the process of completing an apprentice program relevant to the Stream and/or the Statement of Work, OR
  • Must have a police studies diploma including RCMP College and 5 years experience with a police service.

Stream 5: External Audit Services

The range of activities under this Stream could include:

• Financial statement audit readiness assessment;
• Financial statement audit; and
• Other external assurance work as outlined in the Canadian Institute of Chartered Accountants (CICA) Handbook

Minimum Mandatory Qualifications and Experience for the Resource Categories:

The following are the minimum mandatory requirements that must be met by the Contractor's personnel identified under each applicable resource category for work to be performed under this Stream. User departments cannot reduce these minimum requirements but, if necessary, user departments may increase these requirements at the Request for Proposal (RFP) stage:

Partner/Managing Director

• Professional Qualifications:
  • Professional Designation in any one of the following: CPA, CA, CMA, or CGA; AND
• Experience:
  • Must have a minimum of eight (8) cumulative years of experience in external audit of financial statements and related services within the past ten (10) years.

Project Manager/Leader

• Professional Qualifications:
  • Professional Designation in any one of the following: CPA, CA, CMA, or CGA; AND
• Experience:
  • Must have a minimum of six (6) cumulative years of experience in external audit of financial statements and related services within the past ten (10) years.

Senior Auditor

• Professional Qualifications:
  • Professional Designation in any one of the following: CPA, CA, CMA, or CGA; AND
• Experience:
  • Must have a minimum of three (3) cumulative years of experience in external audit of financial statements and related services within the past ten (10) years.

Auditor

• Education/Professional Qualifications:
  • Professional designation in any one of the following: CPA, CA, CMA, or CGA; OR
  • A degree/diploma from a recognized university or college (see note above), with a specialization relevant to the Stream and/or the Statement of Work.
• Experience:
  • Must have a minimum of two (2) cumulative years of experience in external audit of financial statements and related services within the past ten (10) years

Junior Auditor

• Education/Professional Qualifications:
  • Must be in the process of obtaining a degree/diploma from a recognized university or college (see note above) which is relevant to the Stream and/or the Statement of Work, or in the process of completing an apprentice program that is relevant to the Stream and/or the Statement of Work.

Stream 6: Financial and Accounting Services

This Stream will require the services of professionals to provide expert services and advice in support of one or more of the following activities:

• Financial reporting control frameworks;
• Financial statement or report preparation;
• Accounting standards interpretation;
• Policy monitoring;
• Accounting standards research;
• Financial Services, including costing analysis;Accounting Services; and
• Statements of responsibility for stewardship and/or internal control.

Minimum Mandatory Qualifications and Experience for the Resource Categories:

The following are the minimum mandatory requirements that must be met by the Contractor's personnel identified under each applicable resource category for work to be performed under this Stream. User departments cannot reduce these minimum requirements but, if necessary, user departments may increase these requirements at the Request for Proposal (RFP) stage:

Partner/Managing Director

• Professional Qualifications:
  • Professional Designation in any one of the following: CPA, CA, CMA, or CGA; AND
• Experience:
  • Must have a minimum of eight (8) cumulative years experience in financial and accounting and related services within the last ten (10) years.

Project Manager/Leader

• Professional Qualifications:
  • Professional Designation in any one of the following: CPA, CA, CMA, or CGA; AND
• Experience:
  • Must have a minimum of six (6) cumulative years experience in financial and accounting and related services within the last ten (10) years.

Senior Auditor

• Professional Qualifications:
  • Professional Designation in any one of the following: CPA, CA, CMA, or CGA; AND
• Experience:
  • Must have a minimum of three (3) cumulative years experience in financial and accounting and related services within the last ten (10) years.

Auditor

• Education/Professional Qualifications:
  • Professional designation in any one of the following: CPA, CA, CMA, or CGA; OR
  • A degree/diploma from a recognized university or college (see note above) relevant to the Stream and/or the Statement of Work; AND
• Experience:
  • Must have a minimum of two (2) cumulative years of experience in financial and accounting and related services within the last ten (10) years.

Junior Auditor

• Education/Professional Qualifications:
  • Must be in the process of obtaining a degree/diploma from a recognized university or college (see note above) which is relevant to the Stream and/or the Statement of Work; OR in the process of completing an apprentice program that is relevant to the Stream and/or the Statement of Work.

Stream 7: Internal Control Training

This Stream will require the services of professionals to deliver Internal Control Training. The training services may include, but is not limited to, internal audit; financial management; financial reporting; financial policy and accounting. The training would be required to cover all aspects of internal control in the Canadian Federal government environment.

Minimum Mandatory Qualifications and Experience for the Resource Categories:

The following are the minimum mandatory requirements that must be met by the Contractor's personnel identified under each applicable resource category for work to be performed under this Stream. User departments cannot reduce these minimum requirements but, if necessary, user departments may increase these requirements at the Request for Proposal (RFP) stage:

Partner/Managing Director

• Education/Professional Qualifications -
  • Professional Designation in any one of the following:  CPA, CA, CMA, CGA, CIA or CGAP; AND
• Experience
  • Must have a minimum of eight (8) cumulative years experience in audit within the past ten (10) years ANDmust have a minimum of two (2) years of experience in developing or delivering internal control training.

Project Manager/Leader

• Education/Professional Qualifications
  • Professional Designation in any one of the following: CPA, CA, CMA, CGA, CIA or CGAP; AND
• Experience
  • Must have a minimum of five (5) cumulative years experience in audit within the past ten (10) years AND Must have a minimum of one (1) year of experience in developing or delivering internal control training.

Senior Auditor

• Education/Professional Qualifications
  • Professional Designation in any one of the following: CPA, CA, CMA, CGA, CIA or CGAP; AND
• Experience -
  • Must have a minimum of two (2) cumulative years of experience in audit within the past six (6) years AND Must have a minimum of six (6) months of experience in developing or delivering internal control training.

Auditor

• not required in this stream

Junior Auditor

• not required in this stream

Stream 8: Recipient/Contribution Agreement Audit

This Stream will require the services of professionals to provide expert services and advice in support of recipient/contribution agreement audit.

A Recipient audit is an independent assessment to provide assurance on a recipient's compliance with a funding agreement. The scope of a recipient audit may address any or all financial and non-financial aspects of the funding agreement.

Minimum Mandatory Qualifications and Experience for the Resource Categories:

The following are the minimum mandatory requirements that must be met by the Contractor's personnel identified under each applicable resource category for work to be performed under this Stream. User departments cannot reduce these minimum requirements but, if necessary, user departments may increase these requirements at the Request for Proposal (RFP) stage:

Partner/Managing Director

• Education/Professional Qualifications:
  • Professional designation in any one of the following: CPA, CA, CMA, CGA, CIA or CGAP; AND
• Experience:
  • Must have a minimum of eight (8) cumulative years of audit experience within the past ten (10) years, including at least two (2) cumulative years of experience in recipient/contribution agreement audit.

Project Manager/Leader

• Education/Professional Qualifications:
  • Professional designation in any one of the following: CPA, CA, CMA, CGA, CIA or CGAP; AND
• Experience:
  • Must have a minimum of six (6) cumulative years of audit experience within the past ten (10) years, including at least two (2) cumulative years of experience in recipient/contribution agreement audit.

Senior Auditor

• Education/Professional Qualifications:
  • Professional designation in any one of the following: CPA, CA, CMA, CGA, CIA or CGAP; AND
• Experience:
  • Must have a minimum of three (3) cumulative years of audit experience within the past ten (10) years, OR
  • Must have a minimum of three (3) cumulative years in managing transfer payments within the past ten (10) years

Auditor

• Education/Professional Qualifications:
  • Professional designation in any one of the following: CPA, CA, CMA, CGA, CIA or CGAP; OR
  • A degree/diploma from a recognized university or college* (see note above), relevant to the Stream and/or the Statement of Work; AND
• Experience -
  • Must have a minimum of two (2) cumulative years experience audit experience within the last ten (10) years.

Junior Auditor

• Education/Professional Qualifications:
  • Must be in the process of obtaining a degree/diploma from a recognized university or college (see note above), which is relevant to the Stream and/or the Statement of Work, OR in the process of completing an apprentice program that is relevant to the Stream and/or the Statement of Work.