REQUEST FOR TENDER
FOR
PROVISION OF SERVICES FOR THE AUDIT OF THE
FINANCIAL STATEMENTS OF
AUSTRALIAN GOVERNMENT SUPERANNUATION
ENTITIES
AND
COAL MINING INDUSTRY (LONG SERVICE LEAVE
FUNDING) CORPORATION
FOR THE
AUSTRALIAN NATIONAL AUDIT OFFICE
TENDER NO:
2012/1529
CLOSING TIME (LOCAL): 2 pm (AEST), 19 November 2012
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REQUEST FOR TENDER OUTLINE
Part 1
- Summary of Requirement
Part 2
- Conditions of Tender
Part 3
- Statement of Requirements
Part 4
- Draft Conditions of Contract
Part 5
- Tender Response
Part 6
- Background Information on the Client
10998447-5
TABLE OF CONTENTS
PART 1 - SUMMARY OF THE REQUIREMENT
1.1
1.2
1.3
Scope of the Requirement
Background to the Requirement
Disclaimer
PART 2 - CONDITIONS OF TENDERING
2.1
2.2
2.3
2.4
2.5
2.6
2.7
2.8
2.9
2.10
2.11
2.12
2.13
2.14
2.15
2.16
2.17
2.18
2.19
2.20
2.21
2.22
2.23
2.24
2.25
2.26
2.27
2.28
2.29
2.30
2.31
2.32
2.33
2.34
2.35
2.36
2.37
2.38
2.39
2.40
2.41
2.42
2.43
2.44
2.45
2.46
2.47
2.48
2.49
2.50
Structure of the Request for Tender
Contract Authority
Inquiry by Prospective Tenderers
Place for Lodgement of Tenders
Closing Date and Time for Lodgement of Tenders
Extension of Deadline
Late Tender Policy
Packaging and Identification of Tenders
Copies of Tenders
Addenda to the Request for Tender
Requests for Additional Information by ANAO
Correction of Errors
Alterations, Erasures or Illegibility
Clarification
Supporting Material
Tender Validity Period
Proposed Contract Period
Acceptance and Proposed Contractual Arrangement
Evaluation Criteria
Evaluation Process
Tender Response
No Contract
Tenderer Profile
Insurance
Tender Interviews
Language
Public Statement by Tenderers
Freedom of Information
Tenderers to Inform Themselves
Tenderer’s Obligations of Confidentiality
Inconsistency
Costs and Expenses
Termination of Request for Tender
Request for Tender Information Disclaimer
Applicable Law
Collusive Tendering and false and misleading claims
Conflict of Interest
Unlawful Inducements
Improper Assistance
Privacy
Equal Employment Opportunity for Women in the Workplace Act 1999
ANAO’s Rights
Auditor-General Act
Security, financial and probity checks
Subcontractors
Expressions of price and measurement
Tenderer confidential information
Anti-terrorism measures
Fair Work Principles
Ombudsman Act 1976
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2.51
2.52
Accountability and Transparency
Compliance with laws and Commonwealth policies
PART 3 - STATEMENT OF REQUIREMENT
3.1
3.2
3.3
3.4
3.5
3.6
3.7
Introduction
Outcomes and Reporting
Background to the Requirement
Contract Authority and Project Manager
Required Standards of Performance
Conditions Applying to the Delivery of the Services
Conflict with Agreement
PART 4 - DRAFT CONDITIONS OF CONTRACT
PART 5 – TENDER RESPONSE
PART 6 - BACKGROUND INFORMATION ON THE CLIENT
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PART 1
SUMMARY OF THE
REQUIREMENT
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PART 1 - SUMMARY OF THE REQUIREMENT
1.1
Scope of the Requirement
1.1.1
The Australian National Audit Office (ANAO) is seeking the services of organisations for
provision of audit services of following entities on behalf of the ANAO:
ENTITY
Commonwealth Superannuation Corporation
REQUIREMENT
A
Commonwealth Superannuation Scheme (CSS)
Public Sector Superannuation Scheme (PSS)
Public Sector Superannuation Accumulation Plan (PSSap)
Military Superannuation and Benefits Scheme (MSBS)
ARIA Investments Trust
B
B
B
B
C*
PSS/CSS A Property Trust
PSS/CSS B Property Trust
ARIA Property Fund
ARIA Co Pty Ltd
ARIA Alternative Assets Trust
PSS/CSS Investments Trust
Property Management Trust
CSC Treasury Trust
CFM Australian Equities Fund
CSS/PSS Pty Ltd
F
F
F
F
F*
F*
G*
F*
D
E
Commonwealth Superannuation Administration (Comsuper)
F
Coal Mining Industry (Long Service Leave Funding) Corporation
F
Key
* Denotes a special purpose financial report.
Services Required
The audit work required in each area includes:
A
financial statement opinion AFSL – FS71 opinion and a Risk Management Strategy
review opinion.
B
financial statement audit opinion for each entity, an APRA return forms audit opinion
(including compliance opinion, risk management plan and risk management strategy
audit opinion (for CSC)) and the Risk Management Plan review opinion.
C
financial statement audit opinion, an APRA return forms audit opinion (including
compliance opinion, risk management plan and risk management strategy (for CSC)
audit opinion) and the Risk Management Plan review opinion. The entity does not
present consolidated financial statements.
D
financial statement opinion, an APRA return forms audit opinion (including
compliance opinion, risk management plan and risk management strategy (for
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CSS/PSS Pty Ltd) audit opinion and RSE Licensee conditions C1 and C5 opinion)
and a Risk Management Plan review opinion.
E
financial statement audit opinions and Risk Management Strategy review opinion.
F
financial statement audit opinion.
G
financial statement audit opinion for the consolidated group.
Background to the CSC Group of entities:
With effect from 1 July 2011 the Governance of Australian Government Superannuation Schemes Act
2011 created the Commonwealth Superannuation Corporation (the CSC). The CSC acts as the
sole Trustee body following the merger of Australian Reward Investment Alliance (ARIA), the
Military Superannuation and Benefits Board and the Defence Force Retirement and Death Benefits
Authority (DFRDB). CSC is subject to the Commonwealth Authorities and Companies Act 1997
(CAC) Act and essentially exists to govern the Schemes’ operations. The financial statements are
prepared in accordance with Australian Accounting Standards (which include the Australian
equivalent of International Financial Reporting Standards) and Interpretations and the Finance
Minister’s Orders.
The Commonwealth Superannuation Scheme (CSS) and Public Sector Superannuation Scheme
(PSS) are defined benefit schemes which provide benefits to employees of the Commonwealth. The
Public Sector Superannuation Accumulation Plan (PSSap) is a defined contribution fund. The
Military Superannuation and Benefits Scheme (MSBS) is a hybrid accumulation-defined benefit
Scheme which provides benefits to its members under the Military Superannuation and Benefits Act
1991. ARIA Investments Trust (AIT) is a pooled superannuation trust which is an investment
vehicle for CSS, PSS, MSBS and PSSap. The Trustee of CSS, PSS, PSSap, MSBS and AIT is
Commonwealth Superannuation Corporation (CSC).
The Schemes are operated for the purpose of providing for employees (and their dependents or
beneficiaries) of the Commonwealth, lump sum and pension benefits upon retirement, termination of
service, death or disablement.
Primary business and accounting processes operating with the Schemes are:


Meeting performance standards agreed with relevant stakeholders and complying with the
superannuation regulatory framework, schemes legislation, trust deeds as well as Government
policy;
Administration of the Schemes is primarily conducted by Comsuper (CSS, PSS and MSBS)
and, through a Comsuper Commonwealth contract, Pillar (PSSap). Custody of investments is
conducted by Northern Trust. The financial statements of the funds are prepared in
accordance with Australian Accounting Standards for Superannuation funds (AAS25).
PSS/CSS A Property Trust (PCA), PSS/CSS B Property Trust (PCB) and ARIA Property Fund
(APF) (collectively “the Property Funds”) have been set up by CSC to invest in real estate in
Australia.
The Trustee of all the Property Funds is CSC. The PCA and APF have four property investments –
50% of Indooroopilly Shopping Centre, Brisbane, 50% of 101 Collins Street, Melbourne, 100% of 55
Clarence Street, Sydney and 50% of QV1 250 St Georges Terrace, Perth. The PCS and APF are
managed for CSC by Eureka Funds Management Limited. The audit of Eureka Funds Management
Limited is not part of the audit services.
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The PCB holds ownership or a share of five property investments including 1 Chifley Square, Sydney,
City Close Industrial Estate, Alexandria, Grosvenor Place, Sydney, Eaglegate Industrial Park,
Pinkenba, QLD and Riverside Centre Industrial Estate, Rosehill, Sydney. The PCB is managed for
CSC by Arcadia Funds Management Limited. The audit of Arcadia Funds Management Limited is not
part of the audit services.
The Property Management Trust (PMT) acts as property manager for direct property held by PCA
and APF. Consolidated financial statements are prepared for the entity. Subsidiaries are
Indooroopilly Property Management Pty Ltd, 101 Collins Street Pty Ltd, Eureka Asset Management
Pty Ltd and Car Park QV1 Pty Ltd. The entity is 50% owned by both APF and PCA.
CSC Treasury Trust was established on 17 May 2012 for the purpose of providing debt funding (via
a facility with ANZ) to both APF and PCA.
The Trustee for PMT and CTT is Eureka Funds Management Limited. As noted above, the audit of
the financial report of Eureka Funds Management Limited is not part of the audit services.
ARIA Co Pty Ltd is Trustee of ARIA Alternative Assets Trust (AAAT) and PSS/CSS Investments
Trust (PCIT) and does not have any employees. The net profit of the entity is nil as the entity does
not earn any revenue from acting as trustee. All costs relating ARIA Co Pty Ltd are borne by CSC.
The sole shareholder is CSC.
The principal activities of the AAAT and PCIT are to invest funds in accordance with their objectives
as set out in the Trust deeds. The sole unitholder is CSC as trustee for ARIA Investments Trust.
ARIA Alternative Assets Trust is an unregistered Trust created by Trust deed dated 3 May 2007 and is
domiciled in Australia. The Trust has been set up by the CSC to invest in private equity/alternative
investments in Australia.
PSS/CSS Investment Trust is an unregistered Trust created by Trust deed dated 20 December 2001
and is domiciled in Australia. The Trust has been set up by CSC to invest in private equity/alternative
investments overseas.
CSS/PSS Pty Ltd is Trustee of CFM Australian Equities Fund and does not have any employees.
The net profit of the entity is nil as the entity does not earn any revenue from acting as trustee. All
other costs relating to CSS/PSS Pty Ltd are borne by CSC. The sole shareholder is CSC.
CFM Australian Equities Fund is a pooled superannuation trust. The sole unitholder is CSC as trustee
for ARIA Investments Trust.
As noted above, the administration of the Schemes is primarily conducted by Comsuper. Comsuper is
a Commonwealth agency required to produce financial statements pursuant to the Financial
Management Act 1997.
Background for Coal Mining Industry (Long Service Leave Funding) Corporation can be found
at Section 6 of this Tender.
Attachment A to this part identifies the relevant legislation for each entity.
1.1.2
A detailed statement of the services (Services) is contained in the Statement of Requirement
(SOR) at Part 3 of this Request for Tender (RFT).
1.1.3
Tenderers are reminded of the requirements relating to auditor appointment, independence and
rotation in Part 2M.4 of the Corporations Act 2001, where the audit is of a Corporations Act
body.
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1.2
Background to the Requirement
1.2.1
Roles and Responsibilities of the ANAO.
1.2.2
The Auditor-General and the staff of the ANAO play an important role in the process of public
accountability by providing the Parliament, the Executive and Management with an independent
assessment of the operations of public sector organisations. The ANAO’s Executive and the
majority of staff are located in Canberra.
1.2.3
The ANAO provides its principal client, the Parliament, with approximately 50 published
operational audit reports annually. These reports cover the full range of audit services offered,
ie performance audits, financial statement audits and information services. The ANAO also has
a close working relationship with the Joint Committee of Public Accounts and Audit (JCPAA)
which reviews the audit reports on a quarterly basis.
1.2.4
In addition, the ANAO provides audit services to about 260 audit client entities, including a
number of commercially oriented entities. The majority of these clients prepare financial
statements under either the Financial Management and Accountability Act 1997 (FMA Act) or
the Commonwealth Authorities and Companies Act 1997 (CAC Act). The audit reports on the
financial statements of these clients are published in the clients' annual reports, which are tabled
in Parliament.
Financial Statement Audits are generally undertaken under the provisions of the AuditorGeneral Act 1997 and the FMA Act or the CAC Act.
1.2.5
These audits are undertaken in accordance with the ANAO Auditing Standards set by the
Auditor-General in accordance with section 24 of the Auditor-General Act 1997 (as amended
from time to time).
1.2.6
The key outcome for each financial statement audit is to provide independent assurance on the
financial statements adopted by each entity. The achievement of this outcome requires the
meeting of clients’ needs (in particular each individual entity, the Minister and Parliament)
through the delivery of quality products (in particular, the opinion on the financial statements,
the report to Ministers and Parliament) on time, within budget and at a contestable price.
1.3
Disclaimer
1.3.1
The ANAO is not legally or in any other way obligated to those organisations that respond to
this RFT. The issue of this RFT does not commit or otherwise oblige the ANAO to proceed
with the proposed Services or functions. This RFT shall not be construed, interpreted or relied
upon, whether expressly or implied, as an offer capable of acceptance by any person, or as
creating any rights, liability or obligations, whether on contractual, quasi-contractual or
restitutionary grounds. No binding contract or other understanding (including, without
limitation, quasi-contractual rights, or rights based upon similar legal theories) will exist
between the ANAO and a tenderer unless and until a formal written contract is signed by the
ANAO and the successful tenderer.
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ATTACHMENT A
Authority for Financial
Other Obligations
Statement Audit
Commonwealth Superannuation Commonwealth Authorities and
Corporation (CSC)
Companies Act 1997
Commonwealth Superannuation Superannuation Act 1976
Superannuation
Industry
Scheme (CSS)
(Supervision) Act 1993 &
Regulations
Financial Sector (Collection of
Data) Act 2001
Corporations Act 2001 &
Regulations
Public Sector Superannuation Superannuation Act 1990
Superannuation
Industry
Scheme (PSS)
Trust deed
(Supervision) Act 1993 &
Regulations
Financial Sector (Collection of
Data) Act 2001
Corporations Act 2001 &
Regulations
PSS
Accumulation
Plan Superannuation Act 2005
Superannuation
Industry
(PSSap)
Trust deed
(Supervision) Act 1993 &
Regulations
Financial Sector (Collection of
Data) Act 2001
Corporations Act 2001 &
Regulations
Military Superannuation and Military Superannuation and Superannuation
Industry
Benefits Scheme (MSBS)
Benefits Act 1991
(Supervision) Act 1993 &
Trust deed
Regulations
Financial Sector (Collection of
Data) Act 2001
Corporations Act 2001 &
Regulations
ARIA Investments Trust
Trust deed
Superannuation
Industry
(Supervision) Act 1993 &
Regulations
Financial Sector (Collection of
Data) Act 2001
Corporations Act 2001 &
Regulations
PSS/CSS A Property Trust
Trust deed
PSS/CSS B Property Trust
Trust deed
ARIA Property Fund
Trust deed
ARIA Co Pty Ltd
Corporations Act 2001
Financial Services Reform Act
2001 - AFS licence obligations
Superannuation
Industry
(Supervision) Act 1993 &
Regulations – RSE licence
obligations
including Risk
Management
Strategy (for
trustee) and Risk Management
Plan (for each scheme)
ARIA Alternative Assets Trust
Trust deed
PSS/CSS Investments Trust
Trust deed
Reporting Entity
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Property Management Trust
CSC Treasury Trust
CFM Australian Equities Fund
Trust deed
Trust deed
Trust deed
CSS/PSS Pty Ltd
Corporations Act 2001
Commonwealth Superannuation
Administration (ComSuper)
Coal Mining Industry (Long
Service
Leave
Funding)
Corporation
Financial Management and
Accountability Act 1997
Commonwealth Authorities and
Companies Act 1997
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Superannuation
Industry
(Supervision) Act 1993 &
Regulations
Financial Sector (Collection of
Data) Act 2001
Corporations Act 2001 &
Regulations
Financial Services Reform Act
2001 - AFS licence obligations
Superannuation
Industry
(Supervision) Act 1993 &
Regulations – RSE licence
obligations
including Risk
Management
Strategy (for
trustee) and Risk Management
Plan (for each scheme)
PART 2
CONDITIONS OF TENDERING
10998447-5
PART 2 - CONDITIONS OF TENDERING
2.1
Structure of the Request for Tender
2.1.1
This Request for Tender (RFT) invites tenders for the provision of the requirement specified
in the Statement of Requirement at Part 3, as part of an open tender. The specified
requirements are to be provided in accordance with the terms and subject to the conditions
contained in this RFT.
2.1.2
The RFT comprises the following documents:
(a)
(b)
(c)
(d)
(e)
(f)
Part 1 - Summary of the Requirement;
Part 2 - Conditions of Tendering;
Part 3 - Statement of Requirement (SOR);
Part 4 – Draft Conditions of Contract (Contract);
Part 5 - Tender Response; and
Part 6 - Background Information on the Client.
2.1.3
In this RFT, unless the context otherwise requires, reference to a Part is a reference to a Part
of the RFT identified in clause 2.1.2.
2.2
Contract Authority
2.2.1
The Contract Authority for this RFT is:
Warren Cochrane
Australian National Audit Office
GPO Box 707
CANBERRA ACT 2601
2.3
Inquiry by Prospective Tenderers
2.3.1
Tenderers should direct any questions arising during the preparation of a tender response to this
RFT to:
For Australian Government Superannuation Entities:
Warren Cochrane
Assurance Audit Services Group
Australian National Audit Office
Phone: 02 6203 7594
Fax: 02 6203 7491
Email warren.cochrane@anao.gov.au
For Coal Mining Industry (Long Service Leave Funding) Corporation:
John Jones
Assurance Audit Services Group
Australian National Audit Office
Phone: 02 6203 7636
Fax: 02 6203 7491
Email john.jones@anao.gov.au
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2.3.2
If considered necessary, an interview may be arranged to discuss the inquiry and a written
reply may be furnished to the inquirer at the discretion of the ANAO.
2.3.3
Where appropriate questions and requests from tenderers along with the ANAO's responses
to those questions and requests will be provided to all prospective tenderers, without
revealing the source of the original inquiry.
2.3.4
Without limitation, tenderers should expect that answers to queries that provide additional
substantive information will be provided to all other tenderers.
2.4
Place for Lodgement of Tenders
2.4.1
Tenders may be lodged by post or hand delivered to the specified place of lodgement at the
address set out below:
Tender Box
RFT 2012/1529
Australian National Audit Office
19 National Circuit
BARTON ACT 2600
2.4.2
Tenders submitted orally or by fax or email will not be accepted.
2.5
Closing Date and Closing Time for Lodgement of Tenders
2.5.1
The deadline set for lodgement of tenders at the tender box is precisely 2.00 pm (AEST) on
19 November 2012, unless extended in accordance with clause 2.6.1 (Closing Time). The
Closing Time will be as determined by Telstra’s recorded time service on the Closing Date.
2.6
Extension of Deadline
2.6.1
The Closing Date and/or Closing Time may be extended only by written notice from the
Contract Authority. Any extension notice will be given the same distribution as the original
RFT.
2.7
Late Tender Policy
2.7.1
Tenderers should be aware that, consistent with Commonwealth procurement policy, the
Closing Time is a strict deadline. A tender received after the Closing Time will not be
admitted to the evaluation process, unless the tender is late solely as a consequence of
mishandling by the Commonwealth. Mishandling by a courier or mail service provider
engaged by a Tenderer to deliver a tender will not constitute mishandling by the
Commonwealth. Accordingly, it is the responsibility of the Tenderer to ensure that a tender
is dispatched in sufficient time for it to be received by the Commonwealth by the Closing
Time.
2.8
Packaging and Identification of Tenders
2.8.1
Tenders must be enclosed in a sealed envelope or other sealed container endorsed with the
relevant RFT number and lodged in accordance with these Conditions.
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2.9
Copies of Tenders
2.9.1
An original plus four (4) copies (one unbound) of tenders and supporting material must be
submitted. The original should be marked as such and where there are discrepancies
between the original and copies, the original version shall prevail.
2.9.2
The tender documents will become the property of the ANAO at the time of lodgement and
the documents will be retained. The ANAO is not obliged to return any copies of the tender
documents.
2.9.3
Such intellectual property rights as may exist in a tender will remain the property of the
tenderer. The tenderer licences ANAO and the entities included in this tender, their officers,
employees, agents and advisers to copy, adapt, modify, disclose or do anything else
necessary to all material (including that which contains intellectual property rights of the
tenderer or any other person) contained in the tender for the purposes of:
(a)
evaluating/clarifying the tender or any subsequent offer;
(b)
negotiating any resultant contract with the tenderer;
(c)
managing any resultant contract (if any); and
(d)
anything else related to the above purposes, including audit and complying with
governmental and parliamentary reporting requirements.
2.9.4
The ANAO may make such copies of each tender, as it requires for these purposes.
2.9.5
The ANAO reserves the right, in its absolute discretion, and without the need to notify any
tenderer, to disclose or to allow the disclosure of, at any time, any information contained in
or relating to any tender, to any Commonwealth department, agency, authority, the Minister,
the Parliament or any Parliamentary committee for the proper performance of their statutory
or governmental responsibilities.
2.9.6
The intellectual property in this RFT is at all times owned by the ANAO or applicable third
parties. It is provided to tenderers only for the purpose of preparing their tender response,
may only be used for this purpose and should be treated as commercial information provided
in confidence by the ANAO.
2.10
Addenda to the Request for Tender
2.10.1
The ANAO reserves the right to issue addenda to this RFT to all potential suppliers
participating in the tender process (if known) and published in the same manner as this RFT
at any time. Where appropriate, the ANAO will allow additional time for potential suppliers
to address an addendum. Tenderers must submit their tenders in accordance with this RFT
as amended by any such addenda.
2.11
Requests for Additional Information by ANAO
2.11.1
Should additional information to that contained in a tender be required by the ANAO, it will
be requested in writing. Such additional information will not be accepted if it serves to
materially alter the original tender.
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2.12
Correction of Errors or Omissions
2.12.1
Amendments or correction of omissions to tender documents may be permitted by the
ANAO, but only if it can be clearly shown to the satisfaction of the ANAO no more than 7
calendar days after the Closing Date that the amendment or correction is proposed to rectify
an unintentional error which is clerical or administrative, or an unintentional error of form.
2.13
Alterations, Erasures or Illegibility
2.13.1
Tenders which contain alterations or erasures and tenders which are illegible at the time of
lodgement, may, at the discretion of the ANAO, be excluded from further consideration.
2.14
Clarification
2.14.1
Where the intention of tender documents is unclear the ANAO may seek written clarification
from the tenderer.
2.14.2
Tenderers must nominate in their tender a person to answer requests by the ANAO for
further information or to provide clarification. The name, title, address, email address,
telephone and facsimile numbers of that person must be set out in the tender.
2.15
Supporting Material
2.15.1
Supporting material is material additional to the tender which elaborates or clarifies the
tender but which does not alter it in any material respect. Supporting material may be
provided on the initiative of the tenderer or at the request of the ANAO. Supporting material
should be dispatched on or before the Closing Time unless specifically requested by the
ANAO after that time. The ANAO reserves the right to exclude from consideration any
unsolicited supporting material received by the ANAO after the Closing Time.
2.15.2
Packages containing such information must be clearly labelled ‘Supplementary
Information - RFT No 2012/1529’. The intention to submit information in this manner
must be clearly stated in the tender.
2.15.3
Material presented as supporting material which, in the opinion of the ANAO, materially
alters the tender, will not be considered.
2.16
Tender Validity Period
2.16.1
It is a condition of tender that the tendered offer remains valid for acceptance for a period of
at least three (3) months from the Closing Time. The tenderer shall state any longer period
for which its offer remains valid.
2.17
Proposed Contract Period
2.17.1
It is intended that the Contract will be for a period of 3 years with an option for renewal for a
further 2 year period.
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2.18
Acceptance and Proposed Contractual Arrangement
2.18.1
Tenderers are required to tender for:
(a)
(b)
the entire requirement as described in the SOR; or
if the SOR indicates that parts of the Services may be tendered for, one or more of
those parts of the Services (“Eligible Tender Parts”).
Tenders for only part of the requirement will not be accepted unless Eligible Tender Parts
have been set out in the SOR. If Eligible Tender Parts have been set out in the SOR, a tender
for part of the requirement that does not correspond to an Eligible Tender Part will not be
accepted.
2.18.2
The terms and conditions on which the ANAO intends to do business with the successful
tenderer are set out in Part 4 (Conditions of Contract). If any tenderer wishes to propose a
change to these terms, this must be specified in Item 12 of Section 2 of Part 5.
2.18.3
The lowest priced tender will not necessarily be accepted and no tender shall be deemed to
have been accepted unless and until the fact of such acceptance has been notified to the
tenderer in writing for and on behalf of the ANAO.
2.18.4
Unsuccessful Tenderers may request a statement of reasons why their tender was
unsuccessful and an opportunity to be debriefed.
2.19
Evaluation Criteria
2.19.1
Tenders will be assessed to identify the tendered offer that represents overall best value for
money. For this purpose the tender evaluation process will consider the evaluation criteria
specified in the approach to the market and requested documentation and each tenderer’s
relative ability to satisfy the overall project requirements while achieving a high standard of
service at a competitive price and at an acceptable risk. Tenderers are required to provide
access to any information ANAO considers reasonably necessary in order to evaluate the
reasonableness of their tendered prices. This information will not be disclosed to other
tenderers, or other persons with whom ANAO negotiates with a view to meeting ANAO’s
requirements.
2.19.2
In order to satisfy the general principles set out in clause 2.19.1, tenders will be assessed by
reference to the evaluation criteria stated below. The evaluation criteria is divided into
conditions for participation (ie mandatory criteria) and weighted criteria.
2.19.3
Tenderers will be assessed against the conditions for participation on a pass/fail basis. If a
tender fails to meet any of the conditions for participation it will be rejected and will not be
further assessed against the weighted criteria.
Conditions for Participation (mandatory criteria)
The conditions for participation are set out as follows:
Condition 1: Identity and financial situation of tenderer
The tenderer must be a registered company auditor (as defined in the Corporations Act) and
must not be bankrupt or insolvent.
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Required Information: Complete Item 1.2, Section 2 of Part 5. Complete the
Commonwealth of Australia Statutory Declaration contained in Section 5 of Part 5, executed
by an authorised officer of the tenderer.
Condition 1A: Security clearance
The tenderer must ensure that the specified personnel nominated to undertake the
requirements specified in the SOR:

have a security clearance to at least Baseline level; or

are eligible for and commit to achieving Baseline level of security clearance before
being authorised to perform any work in relation to the requirements specified in the
SOR.
For each specified personnel the tenderer must provide details of their security clearance or
an undertaking that the person is eligible for, and will acquire, the required level of security
clearance.
Required Information: Complete Attachment A of Section 2 of Part 5.
Condition 2: Acceptable insurance coverage
Required Information: Complete Item 9, Section 2 of Part 5.
Condition 3: Compliance with equal opportunity policy
Required Information: Complete Item 7 of Section 2 of Part 5.
Condition 4: Compliance with Commonwealth requirements
Required Information: Complete the Commonwealth of Australia Statutory Declaration
contained in Section 5 of Part 5, executed by an authorised officer of the tenderer, declaring,
amongst other things, that the tenderer and any proposed subcontractors:

do not have any judicial decisions against it relating to employee entitlements (other than
decisions under appeal) that have not been met in full by the Tenderer; and

are not currently named on the list of persons and entities designated as terrorists under
the Charter of United Nations (Terrorism and Dealing with Assets) Regulations 2008.
Condition 5: Completed Compliance Statement
Required Information: Complete Item 12 of Section 2 of Part 5 of this RFT.
Condition 6: Indication of confidential Contract Provisions
Required Information: Complete Item 3 of Section 2 of Part 5 of this RFT.
Condition 7: Provision of Fair Work Principles statutory declaration
Required Information: Complete the Statutory Declaration substantially in the form set out in
Section 7 of Part 5 executed by an authorised officer of the tenderer.
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Tenderers should note that they will not be eligible for further consideration for this
procurement if they have not fully complied with, or are not fully complying with, any Court or
Tribunal decision relating to employee entitlements (unless the decision is under appeal).
Condition 8: Completed Deed of Confidentiality
Required Information: Complete the Deed of Confidentiality in substantially the same form
as set out at Section 6 of Part 5, executed by an authorised officer of the tenderer.
Completing the Deed of Confidentiality will allow tenderers to gain access to ANAO/Client
information during tender preparation and contract negotiation (if applicable).
Weighted criteria
Weighted criteria will be weighted according to the relative percentages stated below:
Criterion 1: The extent to which the audit methodology, approach and management
processes proposed to be used to perform the Services meets the needs of the ANAO
(30%)
Minimum Required Information:
-
an understanding of the Commonwealth Public Sector, its operating environment and
the Auditor-General’s role;
-
the measures proposed to establish and maintain an effective and professional
relationship with the ANAO and the audit client over the life of the Contract;
-
an outline of the proposed audit approach, which must enable the tenderer to comply
with the requirements of the Contract, including, without limitation, the performance
standards listed in clause 2.4 of the Contract;
- an outline of the proposed reports to be delivered;
- advice as to whether or not the tenderer performs inter office reviews;
-
the quality control policies and assurance procedures to be employed by the tenderer
throughout the audit assignment;
-
the ability to provide an organisation and management structure consistent with
implementing and managing the Services to the required standard;
-
the on-going availability of sufficient skilled personnel resources capable of
performing the Services to the required standards;
-
details of the capacity if necessary to consult internally and/or internationally with
employees/affiliates in relation to technical issues relating to the operations of the
client or on accounting/audit matters affecting the operational aspects of the client;
-
any other matters that the tenderer believes the ANAO should consider in assessing its
ability to perform the audit Services; and
-
complete the information security checklist set out in Attachment B to Section 2 of
Part 5.
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Details of the proposed audit methodology, approach and management processes should be
provided in Item 14 of Section 2 of Part 5 to enable the ANAO to assess the tenderer against
the above criteria.
Criterion 2: Demonstrated qualifications and relative degree of experience of the
tenderer's nominated professional staff in providing the Services (25%)
Minimum Required Information:
-
details of professional staff to be employed on the audit including:

number and names of partners, managers and senior auditors;

number of years experience;

citizenship and security clearance status;

details of relevant audit experience;

proposed hours of involvement across staff levels;

percentage of time partners and managers will devote to the tendered audit;

number of intermediate and junior staff, and

confirmation of being registered company auditors.
Details should be summarised in Item 10 and Attachments A and B of Section 2 of Part 5.
Criterion 3: The relative degree of client industry and audit experience possessed by the
tenderer (25%)
Minimum Required Information:
A description of the tenderer’s relevant industry audit experience including such experience of
the senior members of the engagement team. Details should be provided in Item 14 and
Attachment A of Section 2 of Part 5.
Criterion 4: Price (20%)
Minimum Required Information: Complete Section 4 (Price Schedule) of Part 5, providing the
information required in that section.
2.20
Evaluation Process
2.20.1 The ANAO proposes to use the following evaluation methodology:
(a)
each tender will be assessed against the conditions for participation - tenderers which
fail to meet all conditions for participation will be eliminated at this stage;
(b)
of the tenders that remain, each tenderer’s claims will then be examined against the
weighted evaluation criteria - tenders which fail to meet a minimum acceptable level
of performance will be eliminated at this stage;
(c)
the claims of the remaining tenders will then be examined in detail;
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2.20.2
2.21
2.21.1
(d)
tenderers may be offered an opportunity to make a presentation to address the Tender
Evaluation Team (TET) on the merits of their proposal. The TET may use this
opportunity to seek clarifications of the tenders;
(e)
the TET may involve the clients as part of the evaluation process and the presentations
referred to at clause 2.20.1(d) may involve client representatives; and
(f)
taking into account all the above, the TET will rank each tender in a final order of
merit.
Where a tender does not contain a response to a question or a request for information
contained in this RFT the tender shall be deemed, for evaluation purposes, to have not
complied with such question or request.
Tender Response
Tenders should be structured as follows:

Part 5 - Section 1
Summary of Tender

Part 5 - Section 2
Response to Conditions of Tender and Draft contract

Attachment A:
Personnel

Attachment B:
Information Security Checklist

Part 5 - Section 3
Compliance with Statement of Requirement

Part 5 - Section 4
Price schedule

Part 5 - Section 5
Commonwealth
(mandatory condition of participation)

Part 5 - Section 6:

Part 5 - Section 7:
Fair Work Principles Statutory Declaration (mandatory
condition of participation)
of
Australia
Statutory
Declaration
Deed of Confidentiality
2.21.2
Tenderers should provide sufficiently detailed information on any matters identified in Part
5, Sections 1-4.
2.21.3
Information on how to respond to each part of Part 5 is set out in the introduction to that
Part.
2.22
No contract
2.22.1
Nothing in this RFT should be construed to give rise to any contractual obligations or rights,
express or implied, by the issue of this RFT or the submission of a tender in response to it.
No contract will be created until a formal written Contract is executed between the
Commonwealth and a successful tenderer, if any.
2.22.2
In the event a court finds there to be a contract between the ANAO and a tenderer regarding
the conduct of this RFT process, contrary to clause 2.22.1, the tenderer acknowledges that the
ANAO’s liability for any breach of the terms of such contract is limited to the tenderer’s
costs of participation in the RFT process, and does not include liability for any lost profit, lost
opportunity or other losses of the tenderer.
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2.23
Tenderer Profile
2.23.1 Tenderers are to provide sufficient information to enable the ANAO to clearly identify the
entity with which the Contract may be entered.
2.24
Insurance
2.24.1
The successful tenderer will be required to have in place insurance arrangements appropriate
to provision of the specified requirement, including professional indemnity insurance, public
liability insurance and workers compensation insurance to at least at the minimum levels
required by the Contract.
2.25
Tenderer Interviews
2.25.1 Tenderers may be interviewed by the ANAO as part of the evaluation process. The conditions
under which the interviews would be conducted are:
(a)
tenderers may be required to provide an oral presentation of their tender, and to
answer questions of clarification immediately following the presentation;
(b)
tenderers are not to use the presentation to provide new information and
documentation additional to the contents of the tender that has the effect of materially
altering the tender;
(c)
at the presentation, tenderers will be required to provide a copy of the written text of
their oral presentation, including copies of all presentation aids;
(d)
tenderers will be required to provide, within two (2) business days, written
confirmation of answers given to questions put by the ANAO during the interview;
(e)
the oral and written information and documents provided during the presentation and
interview will be considered by the ANAO as supporting material;
(f)
details of the timing and location of any tenderer presentations will be provided by the
ANAO after the Closing Time; and
(g)
client representatives may be present and participate at these interviews.
2.25.2 The ANAO is not obliged to conduct interviews or arrange for presentations with any or all
tenderers.
2.25.3 The tenderer shall nominate a person to answer queries that may arise during the examination
of tenders. The name, address and telephone number of that person should be included.
2.26
Language
2.26.1 All tenders and supporting material shall be in the English language.
2.27
Public Statements by Tenderers
2.27.1 No tenderer shall furnish any information, make any statement or issue any document or other
written or printed material concerning the acceptance of any tender in response to this RFT for
publication in any media without the prior written approval of the ANAO. The ANAO will
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not withhold its approval to the extent the tenderer is required to disclose information by the
rules of a stock exchange.
2.28
Freedom of Information
2.28.1 The attention of tenderers is drawn to the Freedom of Information Act 1982 (FOI Act) which
gives members of the public rights of access to certain official documents of the
Commonwealth Government and its agencies. The FOI Act extends as far as possible the right
of the Australian community to access information (generally documents) in the possession of
the Commonwealth Government limited only by exceptions and exemptions necessary for the
protection of essential public interests and the private and business affairs of persons in
respect of whom information is collected and held by departments and public authorities.
2.28.2 Tenderers are responsible for obtaining their own advice and assessing the application of the
FOI Act to any information and documentation contained in their tenders.
2.28.3 While the Auditor-General is legally exempt from the FOI Act, the ANAO complies, to the
maximum extent possible, with the intent of the Act.
2.28.4 Tenderers may indicate which information, if any, contained in their tender or supplementary
material they consider should not be disclosed without their consent.
2.29
Tenderers to Inform Themselves
2.29.1 Tenderers shall be deemed to have:
(a)
examined the RFT and any other information made available in writing by the ANAO
to tenderers for the purpose of tendering;
(b)
examined all information necessary or convenient for the preparation of their tenders
including any information relevant to the risks, contingencies, and other circumstances
having an effect on their tender and which is obtainable by the making of reasonable
enquiries; and
(c)
satisfied themselves as to the correctness and sufficiency of their tenders and that their
tendered prices cover the cost of complying with all the conditions of this RFT and of
all matters and things necessary for the due and proper performance and completion of
the specified requirement.
2.29.2 Should a tenderer find any discrepancy, error or omission in this RFT, the tenderer shall
promptly notify the Contract Authority in writing on or before the Closing Time.
2.30
Tenderer’s Obligation of Confidentiality
2.30.1 The tenderer covenants and agrees in consideration for the ANAO agreeing to consider the
tenderer’s tender:
(a)
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that the terms of this RFT, and all information relating to the specified requirement
provided to the tenderer by the ANAO (including without limitation the ANAO’s
agents and servants) or obtained by the tenderer from any person:
i.
shall be kept strictly confidential;
ii.
shall not be copied or reproduced in any way;
(b)
2.31
iii.
shall not be disclosed or divulged to any person in any manner whatsoever;
iv.
shall be used to the extent necessary to enable the tenderer to submit a
tender pursuant to this RFT and for no other purpose;
v.
shall be safely and securely stored when not in use;
vi.
shall remain the absolute and exclusive property of the ANAO; and
vii.
shall be immediately returned to the ANAO upon demand by the ANAO.
that the obligation referred to in clause 2.30.1(a) above:
i.
if the tenderer’s tender is accepted by the ANAO, shall continue upon entry
into the Contract;
ii.
if the tenderer’s tender is unsuccessful, shall continue notwithstanding entry
into an agreement with any third party as to the provision of the specified
requirement;
iii.
shall not apply to the extent that:
(a)
the prior written consent of the Contract Authority (obtained in each
instance) is first obtained;
(b)
the information is required to be disclosed or divulged by law; or
(c)
the information forms or becomes part of the public domain other than
due to a breach of an obligation of confidentiality.
Inconsistency
2.31.1 To the extent that there is any inconsistency between the Contract and this RFT, the provisions
of the Contract shall prevail.
2.32
Costs and Expenses
2.32.1 A tenderer’s participation in any stage of the tender process shall be at the tenderer’s sole risk,
cost and expense. In particular, all costs incurred by or on behalf of the tenderers in relation to
this RFT, including preparing and lodging the tender and providing the ANAO with any
further information, are wholly the responsibility of the tenderer. The ANAO accepts no
responsibility, liability, or obligation whatsoever for costs incurred by or on behalf of any
tenderer in connection with any tender or any participation in the tender process.
2.32.2 Offers submitted by a government owned business, a local government, a State or
Commonwealth agency or authority must be priced to comply with the applicable competitive
neutrality policy of their jurisdiction.
2.33
Termination of RFT
2.33.1 The ANAO reserves to itself the right where it has determined that it is not in the public
interest to award a Contract under this tender, to suspend, terminate or abandon this RFT at
any time prior to the execution, by an authorised officer of the ANAO and by any successful
tenderer, of a formal written agreement acceptable to the ANAO provided that the ANAO
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gives written notice of such a decision to each of the tenderers (if known) and publishes the
decision in the same manner as this RFT.
2.34
RFT Information Disclaimer
2.34.1 The information contained in this RFT and the information upon which it is based has not been
independently verified or audited.
2.34.2 The ANAO, its officers, employees, advisers and agents:
(a) make no express or implied representation or warranty as to the currency, accuracy,
reliability or completeness of the information contained in this RFT; and
(b) make no express or implied representation or warranty that any estimate or forecast will
be achieved or that any statement as to future matters will prove correct.
2.34.3 The ANAO, its officers, its employees advisers and agents:
(a)
to the extent permitted by law, expressly disclaim any and all liability arising from
information (including with limitation, errors or omission) contained in this RFT;
(b)
(except so far as liability under any statute cannot be excluded) accept no responsibility
arising in any way from errors in, or omissions from, this RFT, or in negligence;
(c)
do not represent that they apply any expertise on behalf of any tenderer of any interested
party;
(d)
accept no liability for any loss or damage suffered by any person as a result of that
person or any other person placing any reliance on the contents of the RFT or other
information provided by or on behalf of the ANAO; and
(e) assume no duty of disclosure or fiduciary duty to any interested party.
2.34.4 The provisions of this disclaimer apply in relation to this RFT and also in relation to any other
oral or written communications or disclosures to a tenderer or to any other person by the
ANAO, its officers, employees, advisers and agents.
2.35
Applicable Law
2.35.1 The laws in the Australian Capital Territory apply to this RFT, the project and the tendering
process. Each tender must comply with all relevant legislation.
2.36
Collusive Tendering and false and misleading claims
2.36.1 Tenderers and their officers, employees, agents and advisers must not engage in any collusive
tendering, anti-competitive conduct or any other similar conduct with any other tenderer or
any other person in relation to the preparation or lodgement of tenders or the RFT process. In
addition to any other remedies available under any law or any contract, the ANAO reserves
the right, in its sole and absolute discretion, immediately to reject any tender lodged by a
tenderer which engaged in any collusive tendering, anti-competitive conduct or any other
similar conduct with any other tenderer or any other person in relation to the preparation or
lodgement of tenders.
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2.36.2 If the tenderer is found to have made false or misleading claims or statements in or in relation
to its tender then the ANAO may, in its absolute discretion, exclude the tenderer’s tender from
further consideration. Tenderers should note that it is a serious offence under the Criminal
Code Act 1995 (Cth) to make false or misleading statements to the Commonwealth.
2.37
Conflict of Interest
2.37.1 Tenderers and their respective officers, employees, agents and advisers must not place
themselves in a position which may, or does, give rise to a conflict of interest (or a potential
conflict of interest) between the interests of the ANAO (on the one hand) or any other interests
(on the other hand) during the tender process.
2.37.2 Tenderers should identify any existing or potential conflicts of interest and the manner in
which they may be resolved in Item 4 of Section 2 of Part 5.
2.37.3 If any conflict of interest might arise for a tenderer before entering into a Contract, ANAO
may, in its absolute discretion:
(a)
enter into discussions to seek to resolve such conflict of interest; or
(b)
disregard the tender submitted by such a tenderer; or
(c)
take any other action, as it considers appropriate.
2.37.4 Once the Contract has been entered into, the Contractor must comply with the conflict of
interest provisions and other independence requirements contained in the Contract.
2.37.9 While a response to accounting issues arising from financial statement audits to ensure
compliance with accounting standards and report frameworks is appropriate, it is considered
that provision of accounting policy advice could give rise to a commercial relationship and
therefore may result in a conflict of interest.
2.38
Unlawful Inducements
2.38.1 Tenderers and their respective officers, employees, agents or advisers must not have violated
any applicable laws or Commonwealth policies regarding the offering of unlawful
inducements in connection with the preparation or lodgment of their tender and the RFT
process.
2.39
Improper Assistance and Lobbying Code of Conduct
2.39.1 Tenders which, in the opinion of the ANAO, have been compiled with by the improper
assistance of employees of the ANAO or the Commonwealth, ex-employees of the ANAO or
the Commonwealth, and/or contractors or ex-contractors of the ANAO or the Commonwealth,
or with the utilisation of information unlawfully obtained from the ANAO or Commonwealth,
will be excluded from further consideration. Tenderers must not seek in any way to obtain a
special advantage from an ANAO or Commonwealth officer in connection with the
preparation of their tenders.
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2.39.2 Without limiting any other requirement under this RFT, tenderers must not engage in, or
procure or encourage others to engage in, any activity that would result in a breach of the
Lobbying Code of Conduct and/or the requirements of APSC Circular 2008/4 relating to the
Lobbying Code of Conduct and post-separation contact with the Commonwealth.
2.40
Privacy
2.40.1 Tenderers are advised that it is Commonwealth policy to ensure that there is no loss of privacy
protection when a Commonwealth body contracts for the delivery of Services. Hence, the
preferred tenderer will need to agree in the Contract to comply with the Privacy Act 1988,
including the Information Privacy Principles as if it were an agency for the purposes of that
Act, although there may be no legislative requirement to do so.
2.40.2 Tenderers should note that section 95C of the Privacy Act 1988 requires parties to
Commonwealth contracts to inform, in writing, any person who enquires whether the contract
contains provisions that are inconsistent with the National Privacy Principles or an approved
privacy code.
2.40.3 If the ANAO discloses any personal information to tenderers, they must also comply with the
public-sector obligations under the Privacy Act 1988, to which the ANAO is subject, in
relation to that information.
2.41
Equal Employment Opportunity for Women in the Workplace Act 1999
2.41.1 Tenderers attention is drawn to the obligations of certain employers under the Equal
Opportunity for Women in the Workplace Act 1999 ("the Act"). Enquiries by prospective
bidders for further information about the legislation should be directed to the Equal
Opportunity for Women in the Workplace Agency on (02) 9448 8500.
2.41.2 The Commonwealth Government has directed its staff not to purchase goods or services from
suppliers who do not comply with their obligations, if any, under the Act. It will be a term of
the Contract with the successful tenderer that it complies with it's obligations, if any, under the
Act.
2.41.3 A further term of the Contract will be that the contractor does not enter under a subcontract
with a non-complying supplier.
2.41.4
If a tenderer is currently named as non-compliant under the Act, the tenderer must submit a
compliant report and will subsequently obtain a letter of compliance from the Director. This
letter of compliance must either accompany any offer the tenderer makes to the
Commonwealth or be provided to the Commonwealth prior to the date by which offers are to
be accepted.
2.41.5
Tenderers must state in Item 7 of Section 2 of Part 5 whether or not they are currently named
as not complying with the Equal Employment Opportunity for Women in the Workplace Act
1999. Where subcontractors are specified in the tender, the tenderer should note the
subcontractors compliance or otherwise with the aforementioned Act.
2.42.
ANAO’s Rights
2.42.1 The ANAO reserves the right, in its absolute discretion, at any time:
(a)
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to alter, amend or vary this RFT and the process (including the proposed timetable)
outlined in these Conditions of Tendering in accordance with clause 2.10.1;
(b)
if the ANAO considers that it is in the public interest to do so, suspend or terminate
this tender process at any time (including in the course of negotiations);
(c)
to require clarification of a tender or seek additional information;
(d)
to set priorities and broad weightings for evaluation criteria, or to vary those priorities
or weightings;
(e)
to negotiate or not negotiate with one or more tenderers;
(f)
to amend the Conditions of Contract during negotiations;
(g)
to allow, or not to allow, the successful tenderer to enter into the proposed contract in
the name of a different legal entity from that which provided a response to this RFT;
(h)
to enter into a contract outside this process, in circumstances where direct sourcing is
permitted by the Commonwealth Procurement Guidelines (clause 8.33); and
(i)
to publish the name of the successful tenderer.
2.42.2 Any rights reserved in this RFT is for the sole convenience of the ANAO. The establishment
of a right in this RFT does not create an obligation on the part of the ANAO to take any action
or any right in any tenderer that any action be taken. The ANAO may notify affected
tenderers if it does any of the above but shall not be obliged to provide any reasons for its
actions.
2.42.3 In any contract negotiations, the ANAO may seek variations to an offer or may seek
supplementary offers in respect of any changes to the originally stated requirements. The
ANAO reserves the right to enter into any such discussions and negotiations at its absolute
discretion (which includes dealing with any tenderer as it deems fit without the need to
correspond with other tenderers during this period).
2.43
Auditor-General Act 1997
2.43.1 The attention of tenderers is drawn to the Auditor-General Act 1997, which provides the
Auditor-General or an authorised person with a right to have, at all reasonable times, access to
information, documents and records.
2.43.2 In addition to the Auditor-General's powers under the Auditor-General Act 1997, if the
tenderer is chosen to enter into a Contract, the tenderer will be required to provide the
Auditor-General or an authorised person, access to information, documents, records and
ANAO's assets, including those on the tenderer's premises. This will be required at reasonable
times on giving reasonable notice for the purpose of carrying out the Auditor-General's
functions and will be restricted to information and assets which are in the custody or control of
the tenderer, its employees, agents or subcontractors, and which are related to the Contract.
Such access will apply for the term of the Contract and for a period of ten (10) years from the
date of expiration or termination. Additionally, the ANAO will require the contractor to give
all the associated working papers to the ANAO at the completion of each year’s financial
statement audit and on the expiry or termination of the contract. Note however, that the
contractor may keep a copy for its own records.
2.43.3 Each tenderer should obtain, and will be deemed to have obtained, its own advice on the
impact of this legislation on its participation in the RFT process.
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2.44
Security, financial and probity checks
2.44.1 The ANAO reserves the right to perform such security, probity and/or financial checks and
procedures as the ANAO, at its absolute discretion, may determine are necessary in relation to
the tenderer, its officers, employees, partners, associates or related entities including
consortium members and their officers or employees. The tenderer agrees to provide, at its
cost, all reasonable assistance to the ANAO in this regard.
2.45
Subcontractors
2.45.1 If a Tenderer proposes that any part of the requirement in this RFT is to be performed under
subcontract, the names of the proposed subcontractors and details of the work proposed to be
undertaken by them must be set out in Item 8 of Section 2 of Part 5.
2.45.2 This does not prevent the successful Tenderer subsequently changing its subcontracting
arrangements, subject to the provisions of the Contract entered into by the successful
Tenderer.
2.45.3 Tenderers should be aware that details of the successful Tenderer’s subcontractors and their
role may be publicly disclosed by the ANAO. Each Tenderer warrants that its proposed
subcontractors have agreed to that disclosure.
2.46
Expressions of price and measurement
2.46.1 When providing pricing details, Tenderers should note that unless otherwise specified, prices
tendered must:
(a)
be expressed in Australian dollars, except for any component which the Tenderer
considers will involve foreign currency risk. It is Commonwealth policy not to impose
foreign currency risk on contractors. Accordingly, if a Tenderer considers any element
of their pricing will involve foreign currency risk, they should prepare an adjustment
mechanism for inclusion in the Contract rather than inflating their prices to cover this
risk;
(b)
be inclusive of goods and services tax (GST) and any other taxes and duties, with the
GST and other tax and duty components separately identified;
(c)
remain unalterable for the period of tender validity;
(d)
not vary according to the mode of payment;
(e)
take into account the liability, indemnity and other relevant provisions regarding risk
in the Contract; and
(f)
any measurements must be expressed in Australian legal units of measurement.
2.46.2 Tenderers must provide their proposed mechanism for price increases during the term and for
any option.
2.46.3 The Tenderer must seek their own tax advice (including GST) in relation to this tender.
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2.47
Tenderer confidential information
2.47.1 Subject to this clause, the ANAO will keep all Tenders confidential prior to the award of a
Contract. Unsuccessful Tenders will be kept confidential after award of a Contract, subject to
the exceptions outlined in clauses 2.47.6 to 2.47.8 below.
2.47.2 Once a Contract is awarded, the confidentiality of the successful Tenderer’s information will
be governed by the Contract.
2.47.3 Tenderers should identify any information that they regard as confidential in their Tenders in
Item 3 of Section 2 of this RFT, with a view to that information being identified in the
Contract as confidential if they are successful. Consistent with Commonwealth policy,
information should not be classified as confidential unless there is a sound reason to maintain
the confidentiality of the information. Tenderers should provide the reasons why the
information is regarded as confidential.
2.47.4 Tenderers should have regard to the Commonwealth’s “Guidance on Confidentiality in
Procurement - July 2007”. This policy may be found at the website:
http://www.finance.gov.au/publications/fmg-series/03-guidance-on-confidentiality-inprocurement.html.
2.47.5 The ANAO will make its own assessment of the confidentiality of information.
Exceptions to confidentiality
2.47.6 The obligation of confidentiality in clause 2.47.1 does not apply if the relevant information:
(a)
is disclosed by the ANAO to its advisers or employees solely in order to consider the
tender responses;
(b)
is disclosed by the ANAO to the responsible Minister;
(c)
is disclosed by the ANAO, in response to a request by a House or a Committee of the
Parliament of the Commonwealth of Australia;
(d)
is authorised or required by law to be disclosed; or
(e)
is in the public domain otherwise than due to a breach of clause this clause 2.47.
2.47.7 Tenderers should also be aware that the Commonwealth is subject to a number of specific
requirements, which support internal and external scrutiny of its tendering and contracting
processes. These include:
(a)
the requirement to publish details of agreements, contracts and standing offers with an
estimated liability of $10,000 or more on AusTender;
(b)
the requirement to report a list of contracts valued at $100,000 or more; and
(c)
identifying confidentiality requirements in accordance with the Senate Order on
Department and Agency Contracts.
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2.48
Anti-terrorism measures
2.48.1 The attention of Tenderers is drawn to Part 4 of the Charter of United Nations (Dealing with
Assets) Regulations 2008. This Regulation may be found at the following website:
http://www.dfat.gov.au/un/unsc_sanctions/index.html
2.48.2 This Regulation requires anyone who holds assets or funds belonging to a person or
organisation designated as a terrorist to freeze immediately those assets or funds. It is an
offence to make any assets available to a terrorist. The list of terrorists and more information
is available at http://www.dfat.gov.au/icat/UNSC_financial_sanctions.html.
2.48.3 The ANAO will not enter into a Contract with anyone on the list referred to in 2.48.2.
Tenderers should also note that the ANAO reserves the right to exclude any Tenderer which
has been convicted of, or is being investigated for, a criminal offence (including under the
Cybercrime Act 2001 (Cwlth).
2.49
Fair Work Principles
2.49.1 Tenderers should note that the Australian Government Fair Work Principles apply to this
procurement. More information on the Fair Work Principles and their associated User Guide
can be found at www.deewr.gov.au/fairworkprinciples.
2.49.2
In particular Tenderers should note that in accordance with the Fair Work Principles and the
Commonwealth Procurement Rules, Commonwealth Entities will not enter into a Contract
with a Tenderer who:
(a)
fails, when required by the Commonwealth, to confirm it understands and complies
with all relevant workplace relations law, occupational health and safety law, or
workers’ compensation law;
(b)
is subject to an order from any Court or Tribunal decisions relating to a breach of
workplace relations law, occupational health and safety law, workers’ compensation
law or any other law relating to employee entitlements with which the Tenderer has
not fully complied or is not fully complying, unless the relevant decision is under
appeal;
(c)
has a Fair Work Act 2009 agreement that was made on or after 1 January 2010 that
does not include genuine dispute resolution procedures; and
(d)
fails to provide information when requested by the ANAO relevant to their
compliance with the Fair Work Principles;
2.49.3 For the purposes of clause 2.49.2:
(a)
a genuine dispute resolution procedure is one which provides each of the following
processes to resolve workplace disputes:
–
–
–
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the ability for employees to appoint a representative in relation to the dispute;
in the first instance procedures to resolve the dispute at the workplace level;
if a dispute is not resolved at the workplace level, the capacity for a party to
the dispute to refer the matter to an independent third party for mediation or
conciliation; and
-
(b)
if the dispute is still not resolved, the capacity for an independent third party
to settle the dispute via a decision binding on the parties.
a decision or order with which the Tenderer has not fully complied or is not fully
complying includes any relevant penalty or order of a Court or Tribunal, but it does
not extend to infringement notices issued by workplace inspectors or a provisional
improvement notice issued by an occupational health and safety inspector, or those
instances where a penalty or a requirement has been imposed but the period for
payment/compliance has not expired.
2.49.4 To enable the ANAO to confirm the Tenderer’s compliance with the relevant requirements of
the Fair Work Principles the Tenderer must complete the Statutory Declaration contained in
Section 7 to Part 5 of this RFT, in the form it is provided and include it as part of their tender
response.
2.49.5 Clause 2.49.4 is a minimum content and format requirement for the purposes of the RFT.
Failure to comply with these clauses will result in a tender response being excluded from
further consideration.
2.49.6 Tenderers must disclose if they have not fully complied with, or are not fully complying with,
any Court or Tribunal decision relating to employee entitlements, unless the relevant Court or
Tribunal decision is subject to appeal. Tenderers should note that they will not be eligible for
further consideration for this procurement if they have not fully complied with, or are not fully
complying with, any Court or Tribunal decision (unless the decision is under appeal).
2.50
Ombudsman Act 1976
2.50.1 The attention of tenderers is drawn to the Ombudsman Act 1976 which authorises the
Ombudsman to investigate the administrative actions of Commonwealth departments and
agencies and to investigate the actions of certain Commonwealth contractors.
2.51
Accountability and Transparency
2.51.1 Tenderers acknowledge that the ANAO is subject to the legislative and administrative
accountability and transparency requirements of the Commonwealth, including disclosures to
Ministers and other Government representatives, Parliament and its Committees and the
publication of information in respect of this RFT process on the successful Tenderer and
information on any resultant Contract in the AusTender website. Any Contract resulting from
this RFT process will also be subject to these requirements, including contract terms (and
related matters) which may be disclosed to Ministers, other Government representatives,
Parliament and its Committees
2.52
Compliance with laws and Commonwealth policies
2.52.1 The successful tenderer will be required to comply, and must ensure that its personnel and
subcontractors will comply, with any law applicable to its performance of the Contract,
including:
(a)
the Crimes Act 1914;
(b)
the Racial Discrimination Act 1975;
(c)
the Sex Discrimination Act 1984;
(d)
the Disability Discrimination Act 1992;
(e)
the Equal Opportunity for Women in the Workplace Act 1999;
(f)
the Charter of United Nations Act 1945 and the Charter of United Nations (Terrorism
and Dealing with Assets) Regulations 2002;
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(g)
the Trade Practices Act 1974;
(h)
the Criminal Code Act 1995; and
(i)
any occupational health and safety legislation applicable to the Contractor.
2.52.2 The successful tenderer will be required to comply, and must ensure that its personnel and
subcontractors comply, with any Commonwealth policies notified by the ANAO from time to
time, including, where applicable, the Charter of Public Service in a Culturally Diverse
Society and the Commonwealth Fraud Control Guidelines issued under the Financial
Management and Accountability Regulations 1997 (Cth).
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PART 3
STATEMENT OF REQUIREMENT
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PART 3 - STATEMENT OF REQUIREMENT
3.1
Introduction
3.1.1
The Services to be provided by the successful tenderer shall be the provision of audit services of
the financial statements of the following:


















Commonwealth Superannuation Corporation
Commonwealth Superannuation Scheme (CSS)
Public Sector Superannuation Scheme (PSS)
Public Sector Superannuation Accumulation Plan (PSSap)
Military Superannuation and Benefits Scheme (MSBS)
ARIA Investments Trust
PSS/CSS A Property Trust
PSS/CSS B Property Trust
ARIA Property Fund
ARIA Co Pty Ltd
ARIA Alternative Assets Trust
PSS/CSS Investments Trust
Property Management Trust
CSC Treasury Trust
CFM Australian Equities Fund
CSS/PSS Pty Ltd
Commonwealth Superannuation Administration (Comsuper)
Coal Mining Industry (Long Service Leave Funding) Corporation
for the financial years ending 30 June 2013, 2014 and 2015 with an option for a further two year
period and shall include attest audit coverage and legal compliance as applicable.
3.1.2 In addition to the attest audit coverage the Services provided shall include reasonable services
which a professional auditor would normally supply. These may include the provision of
advice on the effectiveness and efficiency of internal control and accounting systems,
reviewing investment and provisioning procedures, providing interpretation of relevant new or
revised accounting standards, legislation, review of printer’s proofs and annual report etc.
3.1.3
Should a tender response identify any additional services or arrangements that a tenderer may
propose as part of its proposal, the tenderer should indicate whether it considers any aspects of
these to be confidential in terms of disclosure in the contract.
3.2
Deliverables
The deliverables to be provided as part of the Services include:







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an audit plan;
a contractor’s representation letter;
a conflict of interest report;
an independence declaration (if applicable);
other material and working papers;
a draft audit strategy;
a draft auditor’s report on the financial statements;




a draft closing letter;
an annual report review (unless otherwise notified by the ANAO);
other draft letters required from time to time; and
a draft Signing Officer Review Memorandum,
as further described in Schedule 1 of the draft Contract contained in Part 4 of this RFT.
3.3
Specifications
The specifications for the Services are set out in the draft Contract contained in Part 4.
3.4
Terms and Conditions Applying to the Delivery of the Services
The terms and conditions on which it is proposed the Services will be supplied are set out in
the draft Contract contained in Part 4.
3.5
Access to ANAO Auditing Policies
The draft Contract requires the successful Tenderer to comply with the ANAO Auditing
Policies, which are extracted from the ANAO’s internal policy document (and represent the
parts of the internal policies relevant for contractors). A copy of the ANAO Auditing Policies
is available from the ANAO on request to:
Julie McNamara
Assurance Audit Services Group
Telephone – (02) 6203 7554
Email – julie.mcnamara@anao.gov.au
Please note you will need to complete and return the Deed of Confidentiality at Section 6 of
Part 5 (Tender Response) to obtain a copy of the ANAO Auditing Policies.
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PART 4
CONDITIONS OF CONTRACT
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PART 5
TENDER RESPONSE
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Tender Response - Overview
Introduction
How to respond to this RFT
Section 1
Summary of Tender
Section 2
Response to Part 2 (Conditions of Tender) and Part 4 (Conditions
of Contract)
- Attachment A (Personnel)
- Attachment B (Information Security Checklist)
Section 3
Compliance with Statement of Requirement
Section 4
Price Schedule
Section 5
Commonwealth of Australia Statutory Declaration
Section 6
Deed of Confidentiality
Section 7
Fair Work Principles Statutory Declaration
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Introduction: How to respond to this RFT
1
Tenderers are required to respond to this RFT by submitting a Tender in the format
and including the information required by this Part 5 of the RFT. The key elements of
Part 5 are summarised in this introduction.
2
In Section 1, the tenderer may set out a summary of its Tender.
3
In Section 2, the tenderer is to provide the required information against each reference
to a clause of Part 2.
4
The tenderer will be taken to agree or comply with the Conditions of Tender and
Contract set out in Part 2 and 4 respectively, unless the tenderer specifies in Section 2
each clause with which it does not agree or comply, giving reasons.
5
In Section 3, the tenderer is required to provide information relevant to the Statement
of Requirement.
6
If the tenderer states that it does not comply with a clause of this RFT, it is required to
give reasons.
7
In Section 4, the tenderer is required to set out the Tender Prices and any discounts
offered.
8
In Section 5, the tenderer is required to verify the particulars set out in Part 5 and
submit its Tender confirming that it is made on the terms and conditions of this RFT.
9
In Section 6, the tenderer must complete the Deed of Confidentiality.
10
In Section 7, the tender is required to complete a statutory declaration for compliance
with the Fair Work Principles
11
Where space in Part 5 is not sufficient for the tenderer 's response, the tenderer may set
out additional information on an attachment. Provided that the tenderer identifies the
attachment in Part B, it will be considered to be part of the Tender.
12
Supporting documentation such as illustrations, diagrams, brochures, pamphlets,
descriptive literature, manuals and handbooks lodged with a Tender are also to be
identified by the tenderer in Part 5.
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Section 1: Summary of Tender
You are invited to summarise your Tender in this Section. Please highlight any
special benefits to the ANAO or special features of your Tender.
................................................................................................................................................
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Section 2: Response to Part 2, Conditions of Tender, and
Part 4, Conditions of Contract
Please note that you are taken to agree to or comply with each condition of Part 2 and Part 4
unless you expressly state otherwise at the end of this Section 2. Tenderers must provide
responses, however, to paragraphs 1 to 10 of this Section 2.
Please provide the information requested against each of the following listed clauses:
1
Profile of Tenderer
1.1
Please provide the following information:
(a)
as applicable:
(i)
your full name:
..............................................................................................................
(ii)
any trading or business name:
..............................................................................................................
..............................................................................................................
(iii)
if a company:
the registered office:
..............................................................................................................
the principal place of business:
..............................................................................................................
the date and place of incorporation:
..............................................................................................................
usual manner of execution of formal contracts and desired wording:
..............................................................................................................
..............................................................................................................
..............................................................................................................
(iv)
if an Australian company, the ACN or the ARBN:
..............................................................................................................
(v)
if available, the ABN:
..............................................................................................................
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(vi)
individual shareholders holding 20 percent or more of any issued share
capital:
..............................................................................................................
..............................................................................................................
..............................................................................................................
(vii)
related companies within the meaning of the Corporations Act 2001:
..............................................................................................................
..............................................................................................................
..............................................................................................................
(viii)
for a foreign firm or company, details of the place of business in Australia
and the name of any Australian representative:
..............................................................................................................
..............................................................................................................
..............................................................................................................
(b)
identification of any trust or fiduciary capacity in which you propose to provide the
Services:
..............................................................................................................
..............................................................................................................
(c)
particulars of any petition, claim, action, judgement or decision which is likely to
adversely affect your capacity to provide the Services:
..............................................................................................................
..............................................................................................................
1.2
2
Please provide evidence that your organisation is a registered company auditor.
Contact details (Part 2 - Clause 2.14.2)
Provide the name, title, address, telephone and facsimile numbers of the person the ANAO
may contact about this tender.
....................................................................................................................................................
....................................................................................................................................................
....................................................................................................................................................
....................................................................................................................................................
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3
Confidentiality (Part 2 - Clauses 2.19.3 and 2.47.3)
Tenderers are to identify any provisions of:
(a)
the Conditions of Contract (Part 4); and
(b)
any aspects of the tender response,
that they consider should be kept confidential and the reasons why the information is considered
confidential.
....................................................................................................................................................
....................................................................................................................................................
....................................................................................................................................................
....................................................................................................................................................
....................................................................................................................................................
....................................................................................................................................................
4
Conflict of Interest (Part 2 - Clause 2.37.2)
Tenderers are requested to detail any potential conflicts of interest and the manner in which they may be
resolved:
..............................................................................................................
..............................................................................................................
..............................................................................................................
..............................................................................................................
..............................................................................................................
5
Freedom of information (Part 2 - Clause 2.28.4)
Tenderers are to indicate any information contained in their tender they consider should not be disclosed
without their consent.
.....................................................................................................................................................
.....................................................................................................................................................
.....................................................................................................................................................
.....................................................................................................................................................
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6
Privacy (Part 2 - Clause 2.40)
Tenderers are to detail how they intend to meet their privacy obligations under the Privacy Act 1988.
.....................................................................................................................................................
.....................................................................................................................................................
.....................................................................................................................................................
.....................................................................................................................................................
.....................................................................................................................................................
7
Affirmative Action (Part 2 - Clause 2.19.3 and 2.41.5)
Is the Tenderer or any proposed subcontractor currently named as having failed to comply with the
Equal Employment Opportunity for Women in the Workplace Act 1999?
8
Tenderer:
YES/NO
Proposed subcontractors:
YES/NO
Subcontracts (Part 2 - Clause 2.45)
Provide details of proposed subcontracts:
.....................................................................................................................................................
.................................................................................................................................................... .
.....................................................................................................................................................
.....................................................................................................................................................
.....................................................................................................................................................
.....................................................................................................................................................
9
Insurance (Part 2 - Clause 2.19.3)
Provide confirmation by way of a certificate of currency provided by the tenderer's insurer that the tenderer
holds professional indemnity insurance, public liability insurance and workers compensation insurance to at
least the minimum level required by the Conditions of Contract.
.....................................................................................................................................................
.....................................................................................................................................................
.....................................................................................................................................................
.....................................................................................................................................................
Tenderers should:
(i) indicate whether each insurance policy is a “claims occurring” or “claims made” policy;
(ii) indicate the amount of deductible (excess) for each policy;
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(iii) confirm the tenderer’s agreement to keep the policies in force for the minimum period specified
in Part D of the Details in the Draft Contract; and
(iv) detail any writs issued or lawsuits pending against the tenderer.
.....................................................................................................................................................
.....................................................................................................................................................
.....................................................................................................................................................
.....................................................................................................................................................
10
Specified Personnel (Part 2 - Clause 2.19.3)
List the names and positions of the Specified Personnel nominated to provide the Services:
.....................................................................................................................................................
.....................................................................................................................................................
.....................................................................................................................................................
Please also complete Attachment A to this Section 2 in respect of each member of the team working on
the audit.
11
IT Security (Part 2 - Clause 2.19.3)
Please complete the information security checklist contained in Attachment B to this Section 2.
12
Compliance Statement (Part 2 - Clause 2.19.3)
Tenderers are to indicate their level of compliance with the Conditions of Contract at Part 4 of the RFT by
completing a compliance statement in the form set out below and submitting it with their tender.
Clause Number
Complies, Partially Complies, Does Not
Comply, Understand and Agree
Reasons for non-compliance/partial
compliance and proposed
alternative drafting
…………………...…
………………………..………………….
…………….…………………..……
…………………...…
………………………..………………….
…………….…………………..……
…………………...…
………………………..………………….
…………….…………………..……
To complete the compliance statement, tenderers must identify the relevant provision of the Conditions of
Contract in column one and indicate its degree of non-compliance in column two by stating either:
(a)
"complies", which means:
(i)
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where a condition is imposed, that condition is agreed to;
(ii)
where a clause specifies a characteristic or performance requirement, that
your Tender is to provide the requirement as specified;
(b)
"partially complies”, which means the condition or characteristic or performance
requirement can be met by your Tender, subject to certain qualifications, which are
stated in full;
(c)
"does not comply", which means that the complete condition or characteristic or
performance requirement of the condition or requirement is not met by your Tender;
(d)
"understand and agree", which means in the case of a clause giving information only,
that the condition has been read and understood.
Non-committal terms such as "Noted" are not to be used.
In column three, the tenderer should clearly specify the reasons for the non-compliance and proposed
desired amendments to the relevant provisions.
13
Proposed audit methodology, approach and management
processes (Part 2 - Clause 2.19.3)
Please provide details of the tenderer’s proposed audit methodology, approach and management
processes
.....................................................................................................................................................
.....................................................................................................................................................
.....................................................................................................................................................
.....................................................................................................................................................
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14
Tenderer’s relevant industry audit experience (Part 2 - Clause
2.19.3)
Please provide details of the tenderer’s relevant industry audit experience.
................................................................................................................................................ .....
.....................................................................................................................................................
.....................................................................................................................................................
.....................................................................................................................................................
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Section 2 - Attachment A (Personnel)
NAME OF CLIENT:
Name of auditor:
Role:
(To be completed for each
member of the team working
on the audit)
Qualifications and level of
Security Clearance. Provide
details for each member of the
team working on the audit of their
security clearance or provide an
undertaking that they are eligible
for and will commit to achieving
the level of clearance specified in
the Conditions of Tendering (if
any):
Relevant audit experience:
Relevant client industry and
general experience:
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Section 2 - Attachment B (Information Security Checklist)
1. Introduction
The ANAO is a specialist public sector audit practice providing a full range of audit services to the
Parliament and Commonwealth public sector entities.
The ANAO’s audit clients include some 300 Commonwealth government bodies. In the process of
performing the audit role the ANAO and its contractors collect a range of data and information
concerning government and commercial operations. The ANAO and its contractors have a legal and
professional responsibility for securely handling and managing this data and information as the
reputation and position of trust held by the ANAO and its contractors are, in part, dependent on the
ability to protect the information provided by clients.
Under clause 2.19.3 of the Request for Tender, the ANAO is therefore seeking additional information
from all tenderers in respect of their Security and Quality Assurance and Control Arrangements as
they relate to weighted Criterion 1 (the methodology proposed to be used to complete the audit
including the use of electronic data processing facilities).
The ANAO’s activities comply, where relevant, with the requirements of the Protective Security
Policy Framework (PSPF), the Australian Government Information Security Manual and relevant
Australian standards. The compliance framework for the ANAO’s IT security is the Information
Security Management ISO/IEC 17799:2001 against which the ANAO undertakes regular Threat Risk
Assessments (TRAs).
To assist the ANAO’s assessment of tenderers’ bids under weighted Criterion 1 the following
checklist should be completed to identify the tenderer’s position with respect to their security control
arrangements. It should be noted that if any areas of compliance are unable to be met, this will not
necessarily result in exclusion from the Tender. It may require the ANAO to conduct a risk assessment
and suggest areas for mitigation.
2. Additional Information: Security, Quality Assurance and Control
Arrangements
Tenderers must complete the checklist by circling the applicable indicator: “Yes” or “No” to each
question. If any response is “No”, please provide comment at the end of the section on how the risk(s)
will be addressed.
1. Information Security Organisation
Tenderer has an information security policy.
Y/N
The information security policy clearly defines who is responsible for security
issues.
Y/N
Comments (if applicable).
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2. Asset Classification and Control
Tenderer applies the Commonwealth’s security classification system when
dealing with classified material.
Y/N
Tenderer has a procedure to ensure all its staff who will work on this audit
understand the Commonwealth’s security classification system.
Y/N
Tenderer uses labels according to the highest classification applied to
documents and data obtained and developed during this audit.
Y/N
Comments (if applicable).
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3. Personnel Security
Tenderer has a security clearance process, that includes background checking,
applying to all its staff who will work on this audit.
Y/N
Tenderer conducts security awareness training for its staff.
Y/N
Tenderer has a formal disciplinary procedure to deal with its staff who commit
serious or persistent breaches of security.
Y/N
Tenderer has an incident detection and response policy or plan.
Y/N
Comments (if applicable).
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4. Physical security
Tenderer has a secure area for the processing and handling of classified material.
Y/N
Tenderer uses physical and logical repositories that are at least ‘intruder resistant’ Y/N
to store classified material.
Tenderer has security procedures to protect all equipment and media that contains Y/N
audit information when it is off-premises.
Comments (if applicable).
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5. Cryptography
Tenderer uses encryption to protect classified material held on portable
computers.
Y/N
Tenderer uses encrypted USB drives for the transfer of classified material
between computers.
Y/N
Comments (if applicable).
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6. Remote Access
Tenderer has a policy that prohibits the use of home computers for processing
and/or storing of audit material to be obtained or developed under this Contract.
Y/N
Tenderer has a policy that prohibits the transmission of classified material over
unprotected networks.
Y/N
Comments (if applicable).
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7. Access to Systems
Tenderer has policies and procedures governing access to its systems.
Y/N
Firewall(s) are in place to protect audit material to be obtained and/or
developed under this Contract.
Y/N
Tenderer prohibits the use of unauthorised software on its systems.
Y/N
Tenderer will NOT use wireless technology to transmit or receive audit material
obtained or developed as part of this audit.
Y/N
Comments (if applicable).
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8. Business Continuity Management
Tenderer maintains threat and risk assessments to identify events that can cause
interruptions to business processes.
Y/N
Tenderer has a business continuity management plan.
Y/N
Comments (if applicable).
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Section 3: Compliance with Statement of Requirement
Tenderers are to provide their Tender responses against the evaluation criteria in the following
format:
Conditions for Participation
In order to participate in the procurement, tenderers must demonstrate compliance with each of
the following conditions for participation (including providing the required information
specified), failing which a tenderer will be excluded from further consideration in the assessment
process.
1
Identity and financial situation of
tenderer
Required information: n/a
1A
Security clearance
Required
information:
Complete
Attachment A of Section 2 of Part 5.
2
Acceptable insurance coverage
Required information:
Section 2 of Part 5.
3
Compliance with equal
opportunity policy
Required information: Complete Item 7 of
Section 2 of Part 5 of this RFT
4
Compliance with Commonwealth
requirements
Required information: Complete the
Commonwealth of Australia Statutory
Declaration contained in Section 5 of Part 5
of this RFT, executed by an authorised
officer of the tenderer.
5
Completed Compliance Statement
Required information: Complete Item 12 of
Section 2 of Part 5 of this RFT.
6
Indication of confidential Contract
Provisions
Required information: Complete Item 3 of
Section 2 of Part 5 of this RFT.
7
Provision of Fair Work Principles
statutory declaration
Required information: Complete the
Statutory Declaration substantially in the
form set out in Section 7 of Part 5 of this
RFT executed by an authorised officer of the
tenderer.
8
Completed Deed of Confidentiality
(will allow tenderers to gain access
to ANAO/Client information during
tender preparation and contract
negotiation (if applicable)).
Required information: Complete the Deed
of Confidentiality in substantially the same
form as set out at Section 6 of Part 5 of this
RFT, executed by an authorised officer of
the tenderer.
Complete Item 9,
Weighted criteria
The Commonwealth intends to assess Tenders which satisfy the conditions for participation
against the following weighted criteria. Weighted criteria will be weighted according to the
relative percentages stated below:
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Criterion 1
The extent to which the audit
methodology, approach and
management processes proposed
to be used to perform the Services
meets the needs of the ANAO
(30%)
Minimum Required Information: Provide
details of the proposed audit methodology,
approach and management processes should
be provided in Item 14 of Section 2 of Part 5
to enable the ANAO to assess the tenderer
against the criteria set out at clause 2.19.3 of
Part 2.
Criterion 2
Demonstrated qualifications and
relative degree of experience of the
tenderer's nominated professional
staff in providing the Services
(25%)
Minimum Required Information: Provide
details of qualifications and experience
referred to in clause 2.19.3 of Part 2 in Item
10 and Attachments A and B of Section 2 of
Part 5.
Criterion 3
The relative degree of client
industry and audit experience
possessed by the tenderer (25%)
Minimum Required Information: Provide a
description of the tenderer’s relevant
industry audit experience including such
experience of the senior members of the
engagement team in Item 14 and Attachment
A of Section 2 of Part 5.
Criterion 4
Price (20%)
Minimum Required Information: Complete
Section 4 (Price Schedule) of Part 5 of this
RFT in accordance with that section.
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Section 4: Price Schedule
1
Tenderers are to provide details of their proposed pricing in the format required.
2
Tenderers should provide information on any other matters which they believe may be
relevant in evaluating the level and types of fees, and consequently the contribution of the
proposed fees to overall value for money.
3
All rates should be inclusive of all taxes, duties and charges, including GST, and should be in
accordance with the provisions set out in clause 2.46 of Part 2.
4
Tendered prices shall include all charges necessary and incidental to the proper delivery of the
specified requirement, less any discounts. Quoted rates should be exclusive of travel and
accommodation, but inclusive of all other costs. Travel and accommodation costs should be
clearly shown as “out of pocket expenses”.
5
Where variable prices are tendered and for the purpose of comparative evaluation of tenders,
account will be taken of changes in the price tendered which are likely to accrue over the
expected period of the Contract as a result of the tendered price variation provisions.
6
Tenderers must provide pricing comprising the hourly and daily rates for each level of
seniority of professionals and support staff which will apply to all matters in these service
areas and the estimated hours to complete the task.
7
Tenderers must also provide a fixed fee for the engagement.
8
While the ANAO is seeking a break down of costs from tenderers (for the purposes of
assessing Tenders), the all inclusive tender price is a fixed fee which will include all
incidentals and costs associated with the performance all of the Services (irrespective of the
number of hours actually taken by the tenderer to perform the Services).
9
Each tenderer may set out any alternative proposals for financial incentives to be offered by it,
including any discounts offered on the fees below.
10
Please provide your proposed mechanism for price increases during the term and for any option,
in accordance with clause 2.46.2 of Part 2:
.....................................................................................................................................................
.....................................................................................................................................................
.....................................................................................................................................................
.....................................................................................................................................................
.....................................................................................................................................................
.....................................................................................................................................................
11
Please complete the following table for all personnel involved in any or all parts of delivering
the Services, (e.g. Senior partner, Partner, Senior, Junior, Administrative Support), and their
relevant hourly/daily rates.
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Hourly and Daily Rates for Provision of the Services
NAME OF CLIENT:
Year 1
for year ending
30 June 2013
Hours to be delivered by:
- Audit Partner
- Audit Manager
- Audit Senior
- Auditors
- Specialist staff (eg IT)
Total hours to be delivered each year:
Hourly rate by:
- Audit Partner
- Audit Manager
- Audit Senior
- Auditors
- Specialist staff
Total staff costs
Any out of pocket expenses Yes/No:
If yes, please provide details:
Any other costs - Yes/No:
If yes, please provide details:
Total cost of audit for each year:
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Year 2
for year ending
30 June 2014
Year 3
For year ending
30 June 2015
Section 5: Commonwealth of Australia Statutory
Declaration
I, (1) ......................................................................................................................... [Name]
of...................................................................................................................... [Address]
a director/partner of ........................................................(ACN.....................) (ABN.............) (the
"Tenderer").
do solemnly and sincerely declare as follows:1.
I am authorised by the Tenderer to make this declaration:
2.
The Tenderer offers to supply the certain audit services at the prices tendered and on the
conditions set out in the Request for Tender dated 30 October 2012 (the "RFT"). This offer
remains open for acceptance until [insert date].
3.
The tender to which this statutory declaration is appended (the "Tender") has not been
prepared with the benefit of:
(a)
information obtained from a current or former officer or employee of the Australian
National Audit Office (ANAO) or the Clients in circumstances that constitute a
breach of confidentiality or fidelity on the part of that person or a breach of
legislation; or
(b)
information otherwise improperly obtained from ANAO or the Clients.
4.
The Tenderer through its officers, employees or agents, has not attempted and shall not
attempt, to influence improperly any officer or employee of ANAO or the Clients in
connection with the assessment of tenders and has not approached any Minister or
Commonwealth officer in connection with the RFT process other than as permitted in the
RFT.
5.
The Tenderer has not:
(a)
made any false or misleading claims or statements in relation to its Tender or the RFT
process;
(b)
engaged in collusive tendering, anti-competitive conduct, or any other unlawful or
unethical conduct with any other Tenderer, or any other person in connection with the
preparation of their Tender or the RFT process;
(c)
violated any applicable laws or Commonwealth policies regarding the offering of
inducements in connection with the RFT process; or
(d)
otherwise acted in an unethical or improper manner or contrary to law in relation to its
Tender or the RFT process.
10998447-5
6.
The Tenderer acknowledges and agrees to all RFT conditions including without limitation,
obligations and acknowledgments included in the RFT documents.
7.
The Tenderer hereby authorises the ANAO and its officers, employees, agents or advisers to:
8.
(a)
undertake confidential reference, probity, financial and credit checks;
(b)
seek any additional financial information required for the purpose of establishing the
financial viability of the Tenderer; and
(c)
agree to provide, at no cost to ANAO, reasonable assistance to ANAO to assist it in
any checking it wishes to have undertaken under the RFT or otherwise.
The Tenderer warrants that, at the time of submitting its Tender, the Tenderer (and each of its
proposed subcontractors:
(a)
does not have any judicial decisions against it, relating to employee entitlements, that
has not been paid in full by the Tenderer or the subcontractor (as applicable) (other
than judicial decisions that are under appeal);
(b)
is not named as not complying with the Equal Opportunity for Women in the
Workplace Act 1999;
(c)
is not named on the list of persons and entities designated as terrorists under the
Charter of United Nations (Terrorism and Dealing with Assets) Regulations 2008; and
(d)
is not bankrupt or insolvent (as defined in the Corporations Act).
9.
The Tenderer warrants that, at the time of submitting its Tender, having made all reasonable
enquiries, other than conflicts notified to the ANAO, no conflict of interest exists, or is likely
to arise, which would affect the performance of its obligations, if the Tenderer were to enter
into the draft Contract. The Tenderer undertakes to advise the ANAO immediately upon
becoming aware of any actual or potential conflicts of interest in respect of the RFT, its
Tender or the provision of the Services.
10.
The Contractor warrants that, other than as set out below, there are no:
(a)
matters relating to the commercial, financial or legal capacity or status of the
Contractor which has or may adversely affect the ability of the Contractor to perform
its obligations under the draft Contract;
(b)
litigation, proceedings, judicial or administrative enquiry, investigation, claim or
allegation, current, actual or threatened involving, or likely to involve, the Contractor
which has or may adversely affect the Contractor’s reputation or its ability to perform
its obligations under the draft Contract;
(c)
proven, admitted or alleged breach, default or non-compliance under any law,
regulation, agreement, order or award binding on the Contractor, which has or may
adversely affect the Contractor’s reputation or its ability to perform its obligations
under the draft Contract; or
(d)
criminal or other act, omission, behaviour, conduct or activity of the Contractor which
may materially and adversely affect the Contractor’s creditworthiness, integrity,
character or reputation.
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11.
No express or implied contract has arisen between the Tenderer and the ANAO in relation to
the RFT or the Tender.
AND I make this solemn declaration by virtue of the Statutory Declaration Act 1959 and subject to the
penalties provided by that Act for the making of false statements in statutory declarations,
conscientiously believing the statements contained in this declaration to be true in every particular.
(2)
Declared at:
The
day of
[
]
Before me (3)
(4)
Notes
(1)
Here insert name, address and occupation of person making the declaration and his or her
position in the subcontractor company.
(2)
Signature of person making declaration.
(3)
Signature of person before whom the declaration is made.
(4)
Here insert the title of person before whom the declaration is made.
10998447-5
Section 6 - Deed Of Confidentiality
[Note to Tenderers: Tenderers will need to enter into this deed to obtain a copy of the ANAO
Auditing Policies. It also protects ANAO or Client information that is released to tenderers on a
confidential basis (if any).]
THIS DEED OF CONFIDENTIALITY made
[insert date]
PARTIES
COMMONWEALTH OF AUSTRALIA represented by the Australian National Audit Office (ANAO)
AND
.................................................................................................................... (the “Recipient”)
RECITALS
A.
The ANAO is conducting a Request for Tender process for the provision of specified audit
services (Services).
B.
The Recipient may be granted access to Commonwealth Confidential Information through
information disseminated at industry briefing sessions and by other means in connection with
the RFT.
C.
The ANAO discloses Commonwealth Confidential Information to the Recipient on the
condition that the Recipient keeps all such Confidential Information strictly confidential.
OPERATIVE PROVISIONS
1.
Interpretation
In this Deed, unless the contrary intention appears:
Client means the Commonwealth entities the subject of the Services.
Commonwealth Confidential Information means the ANAO auditing policies, any Client
information, and any information relating to the ANAO or any other Commonwealth agency
obtained from any source that:
a.
is by its nature confidential;
b.
is designated by the ANAO as confidential; or
c.
the Recipient knows or ought to know is confidential,
and includes to the extent it is confidential:
d.
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information comprised in or relating to any Intellectual Property of the ANAO or
third parties; and
e.
information relating to the internal management and structure of the ANAO or any
other Commonwealth agency;
but does not include information which:
g.
is or becomes public knowledge other than by breach of this Deed or other obligation
of confidence; or
h.
the Recipient can establish has been independently developed or acquired by it
without breach of any obligation of confidence.
Contract means the proposed contract between the ANAO and a successful tenderer in
respect of the provision of audit services the subject of the RFT.
Deed means this deed of confidentiality.
Document includes:
a.
any paper or other material on which there is writing;
b.
any paper or other material on which there are marks, figures, symbols or
perforations having a meaning to persons qualified to interpret them; and
c.
any article, material or media from which sounds, images or writings are capable of
being reproduced with or without the aid of any other article or device.
Intellectual Property means copyright, and all rights in relation to inventions, registered and
unregistered trademarks (including service marks), registered and unregistered designs, and
circuit layouts, and any other rights resulting from intellectual activity in the industrial,
scientific, literary or artistic fields.
Parties means the ANAO and the Recipient.
Request for Tender or RFT means the Request for Tender in relation to the provision of
services for the audit of the financial statements of the Clients for the ANAO, having the
Tender No. reference: 2012/1529.
Tender means any response or tender lodged in connection with the RFT.
2.
Commonwealth Confidential Information
2.1
In consideration of the ANAO disclosing certain Commonwealth Confidential Information to
the Recipient, the Recipient acknowledges and agrees with the ANAO:
a.
that all the Commonwealth Confidential Information is secret and confidential, is the
property of the ANAO, and is of value to it, and that any Commonwealth Confidential
Information disclosed to the Recipient is disclosed to the Recipient only pursuant to
the terms of this Deed;
b.
to keep the Commonwealth Confidential Information secret and confidential at all
times;
c.
that it must not, other than with the prior written approval of the ANAO use, disclose,
divulge or deal with any Commonwealth Confidential Information, nor allow any act,
matter or thing to be done or occur whereby any Commonwealth Confidential
10998447-5
Information may be ascertained or used by, or disclosed or communicated to, any
other person, except in accordance with the terms of this Deed; and
d.
that it must observe and be bound by the provisions of this Deed.
3.
Restriction On Use
3.1
The Recipient agrees to use the Commonwealth Confidential Information only for the purpose
of:
3.2
3.3
a.
preparing a Tender; or
b.
negotiating a Contract with the ANAO in connection with the RFT process.
The Recipient must:
a.
take all reasonable steps and do all reasonable things necessary, and do all things that
may be reasonably required by the ANAO to keep the Commonwealth Confidential
Information, and all Documents, and all other things recording, containing, setting out
or referring to any Commonwealth Confidential Information, under effective control
of the Recipient;
b.
immediately notify the ANAO in the event that the Recipient becomes aware of any
unauthorised access to, or use or disclosure of, any Commonwealth Confidential
Information;
c.
not use, copy or reproduce any Document or any other thing, nor allow any other
person to use or reproduce any such thing, recording, containing, setting out or
referring to any Commonwealth Confidential Information otherwise than for the
purposes specified in clause 3.1;
d.
take all reasonable steps to ensure that the Commonwealth Confidential Information
and all Documents and all other things recording, containing, setting out or referring to
the Commonwealth Confidential Information are protected at all times from any
unauthorised use or access;
e.
subject to clause 3.3, if required at any time by the ANAO to do so, deliver up to the
ANAO, or at the option of the ANAO destroy, all Commonwealth Confidential
Information in all forms and media, including without limitation all Documents
containing, setting out or referring to any Commonwealth Confidential Information in
the possession, custody or control of the Recipient; and
f.
if required by the ANAO:
i.
permit the ANAO or a nominee or nominees of the ANAO reasonable access
to the premises of the Recipient to ensure or check compliance with this Deed;
and/or
ii.
provide to the ANAO a statutory declaration of an officer of the Recipient
stating that clause 3.2.e has been complied with.
The Recipient may retain a copy of any Commonwealth Confidential Information if, and only
to the extent to which, the Recipient is required by law to do so.
10998447-5
4.
Disclosure as Required by Law
4.1
The Recipient may disclose any Commonwealth Confidential Information which the Recipient
is required to disclose by law, but only if:
a.
the extent and manner of the disclosure is strictly limited to what is required by law;
and
b.
the Recipient has:
i.
given the ANAO sufficient notice to enable the ANAO to seek a protective
order or other relief from disclosure; and
ii.
provided all assistance and co-operation which the ANAO reasonably
considers necessary for that purpose.
5.
Commencement
5.1
This Deed shall be taken to have commenced on the date on which the Recipient first received
Commonwealth Confidential Information, whether or not that date was before the date of the
execution of this Deed.
6.
Indemnity
6.1
The Recipient indemnifies the ANAO, its officers, employees, agents and advisers against any
claim, loss, liability, damage or expense (including legal expenses on a solicitor and own
client basis) incurred by them and which is caused or contributed to by the Recipient’s failure
to comply with this Deed.
7.
Applicable Law
7.1
This Deed will be governed by and construed in accordance with the laws of the Australian
Capital Territory.
8.
Notices
8.1
A notice served on a Party under this Deed will be deemed to have been served if it is in
writing, signed by the other Party, is either delivered by hand, posted or sent by facsimile or
email to the Recipient at the address set out in this Deed or such other address as may be
notified in writing to the ANAO from time to time.
8.2
A notice sent by post will be deemed to have been given at the time when, in due course of
transmission, it would have been delivered to the address to which it is sent in accordance with
this Deed.
8.3
A notice sent by facsimile or email transmission will be deemed to have been given when the
machine on which the notice is sent reports in writing that the notice has been transmitted
satisfactorily.
9.
No Exclusion
9.1
This Deed does not exclude the operation of any principle of law or equity intended to protect
and preserve the confidentiality of the Commonwealth Confidential Information.
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9.2
The rights and remedies provided under this Deed are cumulative and not exclusive of any
rights or remedies provided by law.
10.
Waiver
10.1
Failure by the ANAO to enforce a provision of the Deed will not be construed as in any way
affecting the enforceability of that provision or of the Deed as a whole.
11.
Term
11.1
The obligations in this Deed expire when all of the Commonwealth Confidential Information
is in or becomes part of the public domain, otherwise than through breach of this Deed or an
obligation of confidence owed to the ANAO, and shall survive the termination or expiry of the
RFT process.
12.
Governing Law
12.1
This Deed is governed by the law in force in the Australian Capital Territory.
EXECUTED as a deed.
SIGNED, SEALED AND DELIVERED for
and on behalf of the ANAO
)
)
...................................................................
)
)
...................................................................
.................................................................
Witness
Name (printed):
SIGNED, SEALED AND DELIVERED by
the Recipient in the presence of:
.................................................................
Witness
Name (printed):
10998447-5
Section 7 - Statutory Declaration for compliance with the
Fair Work Principles
THIS STATUTORY DECLARATION is made on the______day of __________________
20_________
Name of Tenderer, ABN and ACN:
______________________________________________________
__________________________________________________________________________________
(the Tenderer)
WHEREAS
A.
The Tenderer has submitted, or intends to submit, a Tender Response for
the______________________________procurement (the Procurement)
B.
The Tenderer has read and understood the Fair Work Principles User Guide and understands
that the Fair Work Principles will apply to the Procurement.
NOW THIS STATUTORY DECLARATION WITNESSES as follows:
1.
1.1
Compliance with Fair Work Principles
The Tenderer declares the following:
1.1.1
The Tenderer has had _______ [NIL OR SPECIFY NUMBER] adverse Court or Tribunal
decisions for a breach of workplace relations law, occupational health and safety law,
workers’ compensation law or any other law relating to employee entitlements.
[If response is nil adverse decisions go to 1.1.3 below]
Note to Tenderers: Strike through whichever option does not apply.
1.1.2
The Tenderer has fully complied or is fully complying with all penalties or orders arising from
any Court or Tribunal decisions declared above for a breach of workplace relations law,
occupational health and safety law, workers’ compensation law or any other law relating to
employee entitlements.
OR
The Tenderer has not fully complied with, or is currently not fully complying with
____________ [NUMBER] of the penalties or orders arising from the Court or Tribunal
decisions declared above because the relevant Court or Tribunal decisions are under appeal.
The Tenderer has provided as part of its [Submission] information about each of these
penalties or orders in the form required in Appendix A to the Fair Work Principles User
Guide.
Tenderers must provide additional information about each decision declared above as
specified in Appendix A to the Fair Work Principles User Guide. Tenderers should note that
they will not be eligible for further consideration for this procurement if they have not fully
complied with, or are not fully complying with, any Court or Tribunal decision, or have not
appealed the decision prior to the end of the appeal period.
10998447-5
1.1.3
The Tenderer understands its obligations under all applicable workplace relations,
occupational health and safety, and workers’ compensation laws. The Tenderer undertakes
that it complies with all of these obligations.
1.1.4
The Tenderer confirms that (except where it is an overseas based supplier to which these
requirements do not apply in accordance with the Fair Work Principles User Guide) it:
• has consultation arrangements which encourage cooperation and engagement of employees
and management; and
• understands and respects their employees’ rights in relation to freedom of association and the
right to representation at work, including that the Tenderer allows its employees to be able to
make a free and informed choice about whether to join a union and be represented at work.
1.1.5
Where the Tenderer has a Fair Work Act 2009 enterprise agreement that was approved on or
after 1 January 2010 that enterprise agreement includes a genuine dispute resolution procedure
that includes the following:
• the ability for employees to appoint a representative in relation to the dispute;
• in the first instance procedures to resolve the dispute at the workplace level;
• if a dispute is not resolved at the workplace level, the capacity for a party to the dispute to
refer the matter to an independent third party for mediation or conciliation; and
• if the dispute is still not resolved, the capacity for an independent third party to settle the
dispute via a decision binding on the parties.
1.1.6
If at any time prior to entry into a Contract with the preferred Tenderer, any information
provided in this declaration changes, the Tenderer agrees to advise the ANAO of that change
within 7 calendar days.
1.1.9
the Tenderer agrees the ANAO may provide any information collected, or provided to it by
the Tenderer during the course of this RFT process (including regarding breaches of the Fair
Work Principles) to other Commonwealth agencies or regulatory bodies including the
Department of Education, Employment and Workplace Relations, Australian National Audit
Office, Fair Work Ombudsman and Fair Work Australia.
EXECUTED as a Statutory Declaration for and on behalf of:
________________________________________________ by:
(insert Tenderer legal name)
____________________________________ ______________________________
(Printed Name) (Signature)
____________________________________ ______________________________
(Title) (Date)
In the presence of:
____________________________________ ______________________________
(Printed Name) (Signature)
____________________________________
(Date)
10998447-5
PART 6
BACKGROUND INFORMATION ON
THE CLIENT
10998447-5
Background to the CSC Group of entities:
With effect from 1 July 2011 the Governance of Australian Government Superannuation Schemes Act
2011 created the Commonwealth Superannuation Corporation (the CSC). The CSC acts as the
sole Trustee body following the merger of Australian Reward Investment Alliance (ARIA), the
Military Superannuation and Benefits Board and the Defence Force Retirement and Death Benefits
Authority (DFRDB). CSC is subject to the Commonwealth Authorities and Companies Act 1997
(CAC) Act and essentially exists to govern the Schemes’ operations. The financial statements are
prepared in accordance with Australian Accounting Standards (which include the Australian
equivalent of International Financial Reporting Standards) and Interpretations and the Finance
Minister’s Orders.
The Commonwealth Superannuation Scheme (CSS) and Public Sector Superannuation Scheme
(PSS) are defined benefit schemes which provide benefits to employees of the Commonwealth. The
Public Sector Superannuation Accumulation Plan (PSSap) is a defined contribution fund. The
Military Superannuation and Benefits Scheme (MSBS) is a hybrid accumulation-defined benefit
Scheme which provides benefits to its members under the Military Superannuation and Benefits Act
1991. ARIA Investments Trust (AIT) is a pooled superannuation trust which is an investment
vehicle for CSS, PSS, MSBS and PSSap. The Trustee of CSS, PSS, PSSap, MSBS and AIT is
Commonwealth Superannuation Corporation (CSC).
The Schemes are operated for the purpose of providing for employees (and their dependents or
beneficiaries) of the Commonwealth, lump sum and pension benefits upon retirement, termination of
service, death or disablement.
Primary business and accounting processes operating with the Schemes are:


Meeting performance standards agreed with relevant stakeholders and complying with the
superannuation regulatory framework, schemes legislation, trust deeds as well as Government
policy;
Administration of the Schemes is primarily conducted by Comsuper (CSS, PSS and MSBS)
and, through a Comsuper Commonwealth contract, Pillar (PSSap). Custody of investments is
conducted by Northern Trust. The financial statements of the funds are prepared in
accordance with Australian Accounting Standards for Superannuation funds (AAS25).
PSS/CSS A Property Trust (PCA), PSS/CSS B Property Trust (PCB) and ARIA Property Fund
(APF) (collectively “the Property Funds”) have been set up by CSC to invest in real estate in
Australia.
The Trustee of all the Property Funds is CSC. The PCA and APF have four property investments –
50% of Indooroopilly Shopping Centre, Brisbane, 50% of 101 Collins Street, Melbourne, 100% of 55
Clarence Street, Sydney and 50% of QV1 250 St Georges Terrace, Perth. The PCS and APF are
managed for CSC by Eureka Funds Management Limited. The audit of Eureka Funds Management
Limited is not part of the audit services.
The PCB holds ownership or a share of five property investments including 1 Chifley Square, Sydney,
City Close Industrial Estate, Alexandria, Grosvenor Place, Sydney, Eaglegate Industrial Park,
Pinkenba, QLD and Riverside Centre Industrial Estate, Rosehill, Sydney. The PCB is managed for
CSC by Arcadia Funds Management Limited. The audit of Arcadia Funds Management Limited is not
part of the audit services.
10998447-5
The Property Management Trust (PMT) acts as property manager for direct property held by PCA
and APF. Consolidated financial statements are prepared for the entity. Subsidiaries are
Indooroopilly Property Management Pty Ltd, 101 Collins Street Pty Ltd, Eureka Asset Management
Pty Ltd and Car Park QV1 Pty Ltd. The entity is 50% owned by both APF and PCA.
CSC Treasury Trust was established on 17 May 2012 for the purpose of providing debt funding (via
a facility with ANZ) to both APF and PCA.
The Trustee for PMT and CTT is Eureka Funds Management Limited. As noted above, the audit of
the financial report of Eureka Funds Management Limited is not part of the audit services.
ARIA Co Pty Ltd is Trustee of ARIA Alternative Assets Trust (AAAT) and PSS/CSS Investments
Trust (PCIT) and does not have any employees. The net profit of the entity is nil as the entity does
not earn any revenue from acting as trustee. All costs relating ARIA Co Pty Ltd are borne by CSC.
The sole shareholder is CSC.
The principal activities of the AAAT and PCIT are to invest funds in accordance with their objectives
as set out in the Trust deeds. The sole unitholder is CSC as trustee for ARIA Investments Trust.
ARIA Alternative Assets Trust is an unregistered Trust created by Trust deed dated 3 May 2007 and is
domiciled in Australia. The Trust has been set up by the CSC to invest in private equity/alternative
investments in Australia.
PSS/CSS Investment Trust is an unregistered Trust created by Trust deed dated 20 December 2001
and is domiciled in Australia. The Trust has been set up by CSC to invest in private equity/alternative
investments overseas.
CSS/PSS Pty Ltd is Trustee of CFM Australian Equities Fund and does not have any employees.
The net profit of the entity is nil as the entity does not earn any revenue from acting as trustee. All
other costs relating to CSS/PSS Pty Ltd are borne by CSC. The sole shareholder is CSC.
CFM Australian Equities Fund is a pooled superannuation trust. The sole unitholder is CSC as trustee
for ARIA Investments Trust.
As noted above, the administration of the Schemes is primarily conducted by Comsuper. Comsuper is
a Commonwealth agency required to produce financial statements pursuant to the Financial
Management Act 1997.
Location
Offices for the CSC Group of entities are located in Canberra and Sydney.
Security requirements
Commonwealth Superannuation Corporation and Comsuper requires audit personnel to have Baseline
security clearance.
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Coal Mining Industry (Long Service Leave Funding) Corporation
The Corporation was established by the Coal Mining Industry (Long Service Leave) Administration
Act 1992. The Fund has operated since 1949 to provide reimbursement payments to employers paying
long service leave to persons employed in the black coal industry in New South Wales, Queensland,
Western Australia and Tasmania. The Coal Mining Industry (Long Service Leave) Payroll Act 1992
and the Coal Mining Industry (Long Service Leave) Payroll Levy Collection Act 1992 enable:
1. the raising of levies by the Commonwealth on employers of 'eligible employees' in the black
coal industry, and
2. appropriations to the Fund to form assets from which these reimbursement payments are
made.
This centralised method of funding long service leave payments was created to fund the employer's
liability of long service leave entitlements for eligible employees in the industry, based on 'industry
service' rather than service with any single employer.
The Corporation is subject to accountability and reporting obligations set out in the Commonwealth
Authorities and Companies Act 1997 (CAC Act).
The Corporation's portfolio department is the Department of Employment and Workplace Relations.
Fund administration is undertaken by AusCoal, the BlueDoor system is used to manage and calculate
entitlements. Investment administration is undertaken by a J P Morgan (the Custodian).
Financials
Total assets
Total liabilities
Total Expenses
Investment revenue
Revenue from government
$(000’s)
957,552
923,597
124,478
62,644
147,062
Responsible Minister
Minister for Employment and Workplace Relations.
Location
The Corporation is located in Warner’s Bay NSW (near Newcastle)
Website
Further information, including annual reports can be found at the following website:
www.http://coallslcorp.com.au/
10998447-5