Tender Request For Conducting and Reporting on an Internal Audit ...

<strong>Tender</strong> <strong>Request</strong> <strong>For</strong>
<strong>Conducting</strong> <strong>and</strong> <strong>Reporting</strong> on an Internal Audit Review
of The Health Insurance Authority.
Important Notice
Completed tenders must be received no later
than 12 p.m. on 14 September 2012
Any queries concerning this document should be addressed to:
Mr. Eamonn Horgan,
Corporate Affairs Manager,
The Health Insurance Authority,
3 rd Floor,
Canal House,
Canal Road,
Dublin 6.
Tel: (01) 406 0080
Fax: (01) 406 0081
E-mail: procurement@hia.ie
Website: www.hia.ie
Please note any queries regarding this tender must be made no later than
5 p.m. on Friday, 7 September 2012. Any queries submitted after this date will
not be entertained.
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Contents
1 Introduction......................................................................................................................................... 3
1.1 Summary ...................................................................................................................................... 3
1.2 History <strong>and</strong> Background to the Authority .............................................................................. 3
2. Nature of Services Required ............................................................................................................. 4
2.1 Service Required ........................................................................................................................ 4
2.2 Contract Timeframe ..................................................................................................................... 5
3. Required <strong>For</strong>mat of <strong>Tender</strong> .............................................................................................................. 5
3.1 General Information .................................................................................................................. 5
3.2 Firm Profile ................................................................................................................................. 6
3.3 Personnel <strong>and</strong> Administrative Structure ................................................................................ 6
3.4 Management Structure .............................................................................................................. 6
3.5 Delivery of Service ..................................................................................................................... 6
3.6 Costs ............................................................................................................................................. 7
3.7 References ................................................................................................................................... 7
3.8 Other Information ...................................................................................................................... 7
4. Evaluation of <strong>Tender</strong>s <strong>and</strong> Award Criteria ..................................................................................... 7
4.1 Pre-Screening Qualification ...................................................................................................... 7
4.2 Evaluation of <strong>Tender</strong>s <strong>and</strong> Award Criteria ............................................................................. 8
4.2.1 Quality of Service Offered .................................................................................................... 8
4.2.2 Cost ........................................................................................................................................... 9
5. General Conditions of <strong>Tender</strong> .......................................................................................................... 9
5.1 Article 45 of EU Council Directive 2004/18/EC .................................................................... 9
5.2 Conflict of Interest .................................................................................................................... 9
5.3 Tax Clearance ........................................................................................................................... 10
5.4 Health <strong>and</strong> Safety Compliance ............................................................................................... 10
5.5 Other National <strong>and</strong> EU Legislation ........................................................................................ 11
5.6 Requirements ............................................................................................................................ 11
5.7 Contract Award ......................................................................................................................... 11
5.8 Non-collusion <strong>and</strong> Canvassing ................................................................................................ 11
5.9 Costs ........................................................................................................................................... 12
5.10 Confidentiality ...................................................................................................................... 12
5.11 Intellectual Property ........................................................................................................... 13
5.12 Submission of <strong>Tender</strong>s ......................................................................................................... 13
Appendix A - <strong>Tender</strong> Declaration <strong>For</strong>m................................................................. 14
Appendix B – Table of Fees .............................................................................. 15
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1 Introduction
1.1 Summary
The Health Insurance Authority (The Authority) invites tenders for the provision
of the following service:
To conduct <strong>and</strong> report on an internal audit review of The Health Insurance
Authority.
The Authority intends to obtain quotations in accordance with open public
procurement guidelines, EU Procurement Directive 2004/18/EC as transposed
into Irish law by S.I. No. 329 of 2006 European Communities (Award of Public
Authorities’ Contracts) Regulations, 2006.
1.2 History <strong>and</strong> Background to the Authority
The Authority is a statutory regulatory body that was established by ministerial
order under the Health Insurance Act, 1994, as amended.
The Authority is independent in the exercise of its functions. The principal
functions of the Authority as provided for in the Health Insurance Acts include
the following:
a) To monitor the health insurance market <strong>and</strong> to advise the Minister
(either at his or her request or on its own initiative) on matters relating
to health insurance, including advice in relation to legislation;
b) To monitor the operation of the Health Insurance Acts <strong>and</strong>, where
appropriate, to issue enforcement notices to enforce compliance with
the Acts;
c) To carry out certain functions in relation to health insurance stamp duty
<strong>and</strong> age related tax credits 1 <strong>and</strong> in relation to any other risk equalisation
system introduced;
d) To take such action as it considers appropriate to increase the
awareness of members of the public of their rights as consumers of
health insurance <strong>and</strong> of health insurance services available to them; <strong>and</strong>
1 Details of these functions are set out in the Health Insurance (Miscellaneous Provisions) Act, 2009
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e) To maintain “The Register of Health Benefits Undertakings” <strong>and</strong> “The
Register of Health Insurance Contracts”.
The Government has decided to introduce a new risk equalisation system from
2013. It is envisaged that the Authority will have a central role in relation to
this system, to potentially include functions such as evaluating <strong>and</strong> analysing
information returns received from insurers; advising the Minister in relation to
the system <strong>and</strong> the parameters used in it; managing <strong>and</strong> administering the risk
equalisation fund <strong>and</strong> disbursing payments to insurers as provided for in the
system.
The Authority is audited by the Comptroller <strong>and</strong> Auditor General <strong>and</strong> subject to
the requirements thereof. The Authority is also subject to the corporate
governance procedures of the “Code of Practice for the Governance of State
Bodies” issued by the Department of Finance. The Authority is a public body to
which the provisions of the Freedom of Information Acts, 1997 as amended <strong>and</strong>
the Data Protection Act, 1988 apply.
More details on the Authority <strong>and</strong> its functions are available on the Authority’s
website www.hia.ie . Copies of Irish legislation are available from the
Government Publications Office in Dublin, or on the internet website,
www.irishstatutebook.ie.
2. Nature of Services Required
The Code of Practice for the Governance of State Bodies (the Code) issued by
the Department of Finance in June 2009, sets out a corporate governance best
practice framework which State Bodies are required to adopt. Section 10.2 of
the Code requires “each State Body to have a properly constituted internal
audit function or to engage appropriate external expertise” which should
operate in accordance with the requirements of the Code. External expertise
will be engaged to undertake this function.
2.1 Service Required
The successful service provider is required to conduct <strong>and</strong> report on a
systematic review <strong>and</strong> evaluation of the policies, procedures <strong>and</strong> operations in
place <strong>and</strong> to:
• Review <strong>and</strong> advise on the economical, effective <strong>and</strong> efficient use of the
Authority’s resources;
• Review <strong>and</strong> advise on the Authority’s compliance with established
policies (including behavioural <strong>and</strong> ethical expectations), procedures,
laws <strong>and</strong> regulations;
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• Review <strong>and</strong> advise on the safeguarding of the Authority’s assets <strong>and</strong> any
assets held in trust or otherwise under a risk equalisation system <strong>and</strong>
interests from losses of all kinds, including those arising from fraud,
irregularity or corruption;
• Review <strong>and</strong> advise on the integrity <strong>and</strong> reliability of information,
accounts <strong>and</strong> data, including internal <strong>and</strong> external reporting <strong>and</strong>
accountability processes;
• Review the adequacy <strong>and</strong> effectiveness of the internal control <strong>and</strong>
governance within the Authority; <strong>and</strong>
• To conduct such other audit work or provide such advice as may be
required during the term of the contract.
The internal audit work will be completed by the end of 2012 year <strong>and</strong>
reported to the Audit Committee early in 2013.
The successful service provider will be required to attend meetings of the Audit
Committee in advance of commencing the reviews <strong>and</strong> when reporting on the
reviews.
2.2 Contract Timeframe
Without prejudice, the Authority will endeavour to award a contract to a
suitable tenderer by 31 October 2012. The selected service provider must be in
a position to complete the audit work before the end of the year <strong>and</strong> report
early in 2013. The contract is initially for a twelve month period however, at
the discretion of the Authority it may be extended for a further twelve months
<strong>and</strong> subsequently extended for a further twelve months up to a maximum of
three years. However, the Authority reserves the right to terminate any
agreement with the successful service provider(s) <strong>and</strong> / or to retender for the
services at any time.
3. Required <strong>For</strong>mat of <strong>Tender</strong>
<strong>Tender</strong>s must include the following information <strong>and</strong> be presented in the
following format <strong>and</strong> order as set out in sections 3.1 to 3.9 below:
3.1 General Information
(a) The name, address, telephone <strong>and</strong> fax number <strong>and</strong> email address of
tenderer.
(b) The name of the person within the company dealing with the tender.
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(c) Confirmation of acceptance by the tenderer <strong>and</strong> any third parties of the
conditions of tender described in Section 5 of this document.
3.2 Firm Profile
The following information must be supplied:
(a)
(b)
(c)
A brief history of the tendering firm.
A list of the principal contracts (in particular similar work)
undertaken in the last 3 years, with dates <strong>and</strong> recipients, public or
private, of the service provided.
Any other relevant information.
3.3 Personnel <strong>and</strong> Administrative Structure
The following information is required:
(a)
(b)
The names of the proposed personnel who would be responsible for
delivery of the service.
Specific details of the seniority, practical experience <strong>and</strong> proven
expertise of the personnel in question, which would be relevant to the
work outlined in this document.
3.4 Management Structure
The following information is required:
(a)
(b)
Details of the proposed arrangements that the service provider would
put in place to manage this contract with the Authority.
The name <strong>and</strong> position within the company of the management person
nominated to be responsible for the contract.
3.5 Delivery of Service
The tender must specify the arrangements envisaged for the organisation <strong>and</strong>
delivery of the service.
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3.6 Costs
The tender must specify a cost for the delivery of the services specified in
section 2.1 In this regard please complete Appendix B as appropriate. Details
of any costs that would be incurred in taking on the role should be separately
specified.
Any restrictions or qualifications in respect of the quoted prices must be
specified in the tender.
The quotation/quoted fee must be in Euros (€) <strong>and</strong> should be exclusive of VAT.
VAT <strong>and</strong> other appropriate taxes shall be quoted separately where appropriate
<strong>and</strong> at the appropriate rate. Where VAT is not applicable this should be
explicitly stated.
Details of how the costs would vary over the duration of the contract must be
specified. The cost of the tender must be your best <strong>and</strong> final offer. Fees
quoted in this tender cannot be increased during the currency of the contract.
Service Providers are requested to confirm their agreement to this condition in
writing.
The Contracting Authority reserves the right to withhold payment where a
Service Provider has failed to meet his/her contractual obligations in relation
to the delivery of goods/services to an acceptable level of quality.
3.7 References
The tenderer must provide details of two current clients willing to provide
references in support of the undertaking’s relevant experience <strong>and</strong> expertise.
3.8 Other Information
The tenderer may provide details of any options proposed, beyond the
minimum requirements described in this document, <strong>and</strong> any other information
that may be of relevance to this tender.
4. Evaluation of <strong>Tender</strong>s <strong>and</strong> Award Criteria
4.1 Pre-Screening Qualification
<strong>Tender</strong>ers to whom any of the circumstances listed in Article 45 of EU Council
Directive 2004/18/EC, (Coordinating procedures for the award of public works
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contracts, public supply contracts <strong>and</strong> public service contracts) apply, will be
excluded from this competition. <strong>Tender</strong>ers not so excluded will then be initially
evaluated by reference to the following qualification criteria:
(a)
(b)
(c)
(d)
(e)
Completeness of tender documentation as specified in this
document;
Completed tender declaration form;
Demonstrated ability of tenderer(s) to meet the requirements
specified in this document;
Technical capacity as evidenced by the information requested in the
tender documents; <strong>and</strong>
Possible conflicts of interest.
4.2 Evaluation of <strong>Tender</strong>s <strong>and</strong> Award Criteria
The selected service provider will be selected on the basis of the most
economically advantageous tender when measured against the following award
criteria:
4.2.1 Quality of Service Offered
(Weighting 66 marks split equally between the three parts)
This will include an appraisal of:
(a) The tenderer’s overall approach to the delivery <strong>and</strong> management of
the services requested in this document;
(b) The level of experience <strong>and</strong> expertise of the proposed team
members relevant to the contract; <strong>and</strong>
(c)
Quality assurance procedures used by the tenderer(s).
During the evaluation period clarification may be sought in writing from
<strong>Tender</strong>ers. Responses to requests for clarification may not materially change
any of the elements of the tenders submitted. No unsolicited communication
from <strong>Tender</strong>ers will be entertained during the evaluation period. A number of
the most competitive <strong>Tender</strong>ers may be invited to make presentations on their
proposals for the purpose of elaboration, clarification <strong>and</strong>/or aiding mutual
underst<strong>and</strong>ing. Any proposed subcontractors may be required to participate in
the presentation.
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4.2.2 Cost
(Weighting 34 marks)
In issuing this <strong>Request</strong> <strong>For</strong> <strong>Tender</strong> (RFT), there is no obligation, implied or
otherwise, made by the Authority to accept the lowest cost or any proposal
submitted. Prices should be expressed in Euro, exclusive of VAT as outlined in
Appendix B. Additional prices or information should be quoted separately.
5. General Conditions of <strong>Tender</strong>
Detailed contractual arrangements are not within the scope of this document.
However, the following conditions should be noted:
5.1 Article 45 of EU Council Directive 2004/18/EC
<strong>Tender</strong>ers to whom any of the circumstances listed in Article 45 of EU Council
Directive 2004/18/EC apply shall be excluded from this competition.
5.2 Conflict of Interest
Any conflict of interest or potential conflict of interest on the part of a
tenderer or individual employees or corporate or individual service providers of
a tenderer, must be fully disclosed to the Authority. All references hereafter to
conflicts of interest shall include conflicts of interest or potential conflicts of
interest arising either for the tenderer, individual employees or corporate or
individual service providers relating to the tender.
<strong>Tender</strong>ers should confirm in the course of their tender response that, prior to
responding to this <strong>Request</strong> <strong>For</strong> <strong>Tender</strong> (RFT), comprehensive searches to
identify any conflict of interest have been carried out.
<strong>Tender</strong>ers are expected to exercise all reasonable care in ensuring that they
are aware of any conflicts of interest which exist or may arise at any stage of
the process. Should any such association or conflict of interest emerge at any
time subsequent to the submission of a response to this RFT, it should be
immediately disclosed to the Authority <strong>and</strong> confirmed in writing by registered
post.
Notwithst<strong>and</strong>ing any other provisions which may apply in law, the discovery or
emergence of a conflict of interest on the part of a successful tenderer(s) after
the award of the contract, may, at the sole discretion of the Authority, void
the contract. In such an eventuality, the Authority shall not be liable for any
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costs or loss incurred by the successful tenderer(s) or other party up to the
time of the voiding of the contract.
Any registerable interest involving the service provider, Members or staff of the
Authority must be fully disclosed in the response to this RFT, or should be
communicated to the Authority immediately upon such information becoming
known to the service provider, in the event of this information only coming to
their notice after the submission of a bid <strong>and</strong> prior to the award of the
contract.
The terms 'registerable interest' shall be interpreted as per Section 2 of the
Ethics in Public Office Act, 1995.
5.3 Tax Clearance
Before a tenderer is selected for the provision of conducting <strong>and</strong> reporting on
an internal audit review they (<strong>and</strong> their agent(s), where appropriate) will be
required to promptly produce a Tax Clearance Certificate from the Irish
Revenue Commissioners.
Before any contracts are awarded, the selected service provider (<strong>and</strong> agent,
where appropriate) will be required to comply with the prevailing tax
clearance procedures viz:
(a) A selected service provider resident in Irel<strong>and</strong> will be required to
promptly produce a Tax Clearance Certificate from the Irish
Revenue Commissioners.
(b) A non-resident service provider or sub-contractor will be required
to produce a statement (in lieu of a Tax Clearance Certificate) from
the Irish Revenue Commissioners confirming suitability on tax
grounds to be awarded the contract.
Where a certificate or statement expires during the course of the contract, the
Authority will require a renewed certificate or statement. All payments under
the contract will be conditional on service providers being in possession of valid
certificates at all times.
5.4 Health <strong>and</strong> Safety Compliance
In accordance with Section 20(6) of the Safety, Health <strong>and</strong> Welfare at Work
Act, 2005, the selected service provider must be in a position to provide an upto-date
safety statement showing how the safety, health <strong>and</strong> welfare of his/her
employees shall be secured <strong>and</strong> managed.
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5.5 Other National <strong>and</strong> EU Legislation
The selected service provider will be required to comply with all relevant
prevailing National <strong>and</strong> EU legislation. In this regard, the tenderers’ attention
is specifically drawn to the fact that there is a body of national legislation in
such areas as Official Secrets, Data Protection, Freedom of Information, Health
<strong>and</strong> Safety, Employment <strong>and</strong> Equality Law, the relevant provisions of which the
selected service provider will be required to comply with.
<strong>Tender</strong>ers must have regard to statutory terms relating to minimum pay <strong>and</strong> to
legally binding industrial <strong>and</strong> or sectoral agreements in preparing tenders.
5.6 Requirements
<strong>Tender</strong>ers should form their own conclusions about the methods <strong>and</strong> resources
needed to meet the requirements of the tender. The Authority will not accept
responsibility for the tenderers' assessment of the requirements.
5.7 Contract Award
Information supplied by tenderers will be treated as contractually binding.
Without prejudice, the Authority will endeavour to award a contract for the
provision of conducting <strong>and</strong> reporting on an internal audit review by 31 October
2012.
5.8 Non-collusion <strong>and</strong> Canvassing
Canvassing by a tenderer may result in automatic disqualification. Where a
tenderer has an existing relationship with the Authority or its employees, the
tenderer is advised that any discussions, correspondence, or other influences
on the tender process may be treated as canvassing <strong>and</strong> dealt with accordingly.
<strong>Tender</strong>ers’ particular attention is drawn to the application of the Competition
Act 2002. The Act makes it a criminal offence for tenderers to collude on prices
or terms in a public tendering procedure. Should the Authority become aware
of direct or indirect communications through trade associations or otherwise
between tenderers relating to the proposals or which might facilitate price
collusion, it shall be the policy of the Authority to disqualify such proposals or
tenderer(s) <strong>and</strong> to notify the matter to the Competition Authority with the
recommendation that action be taken against such tenderer(s).
<strong>Tender</strong>ers are required to complete the declaration attached in Appendix A <strong>and</strong>
include this as part of their proposals.
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5.9 Costs
The Authority will accept no responsibility for any costs incurred in formulating
or presenting proposals.
(a) Prices <strong>and</strong> rates quoted should be expressed in Euro <strong>and</strong> exclusive of VAT.
The VAT rate(s) applicable should be indicated separately.
(b) The cost of the internal audit must be a fixed cost, see Appendix B.
Additional work will be billed at the hourly rates quoted in Appendix B or
through fixed fees agreed at the point of engagement.
(c) The selected service provider shall be responsible for the delivery of all
services provided for within the contract on the basis of costs set at the
beginning of the contract.
(d) Additional costs will be a matter for the service providers themselves.
(e) Prices quoted in the tender cannot be increased during the currency of
the contract. Similarly, terms <strong>and</strong> conditions cannot be altered.
(f)
Payment for all services covered by this invitation to tender will be on
foot of appropriate invoices.
5.10 Confidentiality
The Authority undertakes to use their best endeavours to hold confidential any
information provided in proposals submitted, subject to the Authority’s
obligations under law. This includes the Data Protection Act 1988 <strong>and</strong> the
Freedom of Information Acts, 1997 as amended which place obligations on the
Authority to disclose information in response to queries from the public. If
those making proposals wish that any information supplied in the proposal
should not be disclosed because of its sensitivity, then this should be clearly
stated, with the reasons for its sensitivity. The Authority will then consult with
firms that submit proposals about such sensitive information before making a
decision on any Freedom of Information request received.
Subject to law, all information provided by tenderers will be regarded as
having been submitted on a confidential basis. Similarly, the Authority requires
that all information provided pursuant to this invitation to tender will be
treated in strict confidence by the tenderer(s).
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5.11 Intellectual Property
The Authority will remain the sole owner of all materials, data <strong>and</strong> other
information produced while providing these services.
5.12 Submission of <strong>Tender</strong>s
(a) <strong>Tender</strong>s must be completed in accordance with the format specified in
Section 3.
(b) Applicants to tender are requested to make their own arrangements to
obtain proof of delivery of the tender, at the time <strong>and</strong> date specified
below.
(c)
When submitting the tender by hard copy four copies of the <strong>Tender</strong>
Proposals are required, in a sealed envelope, marked "<strong>Tender</strong> for the
Provision of <strong>Conducting</strong> <strong>and</strong> <strong>Reporting</strong> on an Internal Audit Review of
The Health Insurance Authority” <strong>and</strong> addressed to:
Mr. Eamonn Horgan
Corporate Affairs Manager
The Health Insurance Authority
3 rd Floor
Canal House
Canal Road
Dublin 6
<strong>Tender</strong> proposals should also include the name <strong>and</strong> address of the
tendering company on the outside of the envelope.
(d)
(e)
(f)
<strong>Tender</strong>s submitted by e-mail are acceptable, on the proviso that the
tenderer can provide evidence of successfully emailing the full tender
proposal, not later than 12 P.M. on 14 September, 2012. E-mailed
tenders can be forwarded to procurement@hia.ie
<strong>Tender</strong> proposals must be received by the office of the Authority, at the
above address not later than 12 P.M. on 14 September, 2012. <strong>Tender</strong>
proposals delivered after this time will not be accepted.
Please note any queries regarding this tender must be made no later than
5 p.m. on Friday, 7 September 2012. Any queries submitted after this date
will not be entertained.
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Appendix A - <strong>Tender</strong> Declaration <strong>For</strong>m
THIS DECLARATION, DULY COMPLETED, MUST BE RETURNED BY ALL TENDERERS
Name of <strong>Tender</strong>er
Address
Country
Phone/Fax
Please tick Yes or No as appropriate to the following statements relating to the current status of your
organisation.
(1) The <strong>Tender</strong>er is bankrupt or is being wound up, or its affairs are being administered by the Court,
or has entered into an arrangement with creditors or has suspended business activities or is in
any analogous situation arising from a similar procedure under national laws <strong>and</strong> regulations.
Yes [ ] No [ ]
(2) The <strong>Tender</strong>er is subject to the proceedings for a declaration of bankruptcy, for an order for
compulsory winding up or administration by the court or for an arrangement with creditors or any
other similar proceedings under national laws <strong>and</strong> regulations.
Yes [ ] No [ ]
(3) The <strong>Tender</strong>er, a Director or Partner, has been convicted of an offence concerning his
professional conduct by a judgement which has the force of res judicata or been guilty of grave
professional misconduct in the course of their business.
Yes [ ] No [ ]
(4) The <strong>Tender</strong>er has not fulfilled its obligations relating to the payment of taxes or social security
contributions in Irel<strong>and</strong> or any other State in which the tenderer is located.
Yes [ ] No [ ]
(5) The <strong>Tender</strong>er has been guilty of serious misrepresentation in providing information to a public
buying authority.
Yes [ ] No [ ]
(6) The <strong>Tender</strong>er has contrived to misrepresent its Health & Safety information, Quality Assurance
information, or in any other information relevant to this application.
Yes [ ] No [ ]
THIS FORM MUST BE COMPLETED AND SIGNED BY A DULY AUTHORISED OFFICER OF THE
TENDERER’S ORGANISATION
I certify that the information provided above is accurate <strong>and</strong> complete to the best of my
knowledge <strong>and</strong> belief. I underst<strong>and</strong> that the provision of inaccurate or misleading information in
this declaration may lead to my organisation being excluded from the tender process.
SIGNATURE ____________________________ DATE _________________________
NAME ____________________________ POSITION _________________________
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Appendix B – Table of Fees
Year
Year 1 (2012)
Year 2 (2013)
Year 3 (2014)
Internal Audit
Fixed Fee € *
Summary of Basis for Fee
Field work hours
Partner or Equivalent
Director/Senior Manager or Equivalent
Senior Auditor or Equivalent
Auditor or Equivalent
Trainee
Other audit hours
Partner or Equivalent
Director/Senior Manager or Equivalent
Senior Auditor or Equivalent
Auditor or Equivalent
Trainee
Field work hours
Partner or Equivalent
Director/Senior Manager or Equivalent
Senior Auditor or Equivalent
Auditor or Equivalent
Trainee
Other audit hours
Partner or Equivalent
Director/Senior Manager or Equivalent
Senior Auditor or Equivalent
Auditor or Equivalent
Trainee
Field work hours
Partner or Equivalent
Director/Senior Manager or Equivalent
Senior Auditor or Equivalent
Auditor or Equivalent
Trainee
Other audit hours
Partner or Equivalent
Director/Senior Manager or Equivalent
Senior Auditor or Equivalent
Auditor or Equivalent
Trainee
* Fee should be quoted excluding V.A.T.
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Team Member Rates for Non-fixed Fee Items:
Position
Hourly Fee *
€
Daily Fee *
(if applicable)
€
Partner or Equivalent
Director / Senior Manager
or Equivalent
Senior Auditor or
Equivalent
Auditor or Equivalent
Trainee
* Fee should be quoted excluding V.A.T.
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