Technical and financial audit services in the project Migration of IT applications and systems to the cloud (MAS IC) LOT 2 - Financial audit services

Technical and financial audit services in the project Migration of IT applications and systems to the cloud (MAS IC) LOT 2 - Financial audit services
The object of the framework agreement/subsequent contracts to be concluded within Lot 2 consists in the provision of financial audit services, i.e. the auditing of all expenses and activities of the MAS IC project. The contracting authority defines the complexity of the financial audit reports according to their scope. The financial auditor will fulfill this commitment both in accordance with the technical specifications in this specification and in accordance with: - International Standard on Related Services 4400 (ISRS) Commitments to achieve agreed procedures regarding financial information issued by IFAC and adopted by CAFR; - The code of ethics issued by IFAC and adopted by CAFR. Although ISRS 4400 states that independence is not a requirement for agreed procedures engagements, the Reforms and/or Investments Coordinator / Intermediary Body requires the Auditor to also comply with the independence requirements set forth in the Code of Ethics. Financial auditing services represent the activity of collecting and evaluating the evidence necessary and sufficient to determine whether the expenses incurred correspond to the specifications of the approved funding request and the project budget, including: 1. The reality of the expenses, by referring to the original supporting documents. 2. The legality of expenses, by referring to the national and European legislation applicable to the PNRR. 3. The accuracy of the recorded amounts, by reference to the provisions of the approved budget. 4. Eligibility of expenses, by reference to the provisions of the financing contract and any other applicable regulations. The financial auditor will evaluate the quality and completeness of all financial documents produced within the project, including: 1) accounting records (automatic generation in electronic or manual format) from the Beneficiarys accounting system, such as the Journal Register, account sheets and salary records, fixed asset registers and other relevant accounting information; 2) proof of commitments (contracts and order forms); 3) proof of the provision of services (approved reports, time sheets, proof of participation in various actions within the project, etc.); 4) evidence of receipt and commissioning of goods (delivery documents from suppliers/ receipt PV/ commissioning PV); 5) proof of purchase (invoices, receipts, tax receipts); 6) proof of payment (payment orders, bank statements, payment notices, etc.).