Professional Audit Support Services Supply Arrangement terms and conditions

A Supply arrangement

A.1 Arrangement

The Supply Arrangement (SA) encompasses only those Services described in Annex A, Statement of Requirements, which are further identified in the case of each specific SA holder in Annex C—Qualified Categories, at issuance of the SA.

In addition to the Clauses and Conditions enumerated in Section C below, contracts resulting from this SA can, at the discretion of Identified Users, incorporate: Task Authorizations, various security requirements, options to extend the contract and Limitations of Expenditure & Liability.

A.2 Security requirement

The Supplier must, at all times during the performance of the SA, hold a valid Designated Organization Screening (DOS), issued by the Canadian Industrial Security Directorate (CISD), Public Works and Government Services Canada (PWGSC). The SA Authority may verify the Supplier’s security clearance with the CISD of PWGSC at any time during the life of the SA.

The requirements to be procured under this SA are subject to the requirements in the Security Requirement Check Lists (SRCL's) identified in each individual bid solicitation. Each bid solicitation will identify the SRCL that will apply to any resulting contract.

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

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

Additional security checks may be conducted by the Identified User.

A.3 Standard clauses and conditions

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

A.3.1 General conditions

2020 (2017-09-21) General Conditions—Supply Arrangement—Goods or Services, apply to and form part of the SA.

A.3.2 Resulting contract clauses

The conditions of any contract awarded under this SA will be in accordance with Part C—Resulting Contract Clauses.

A.3.3 Supply arrangement reporting

The Supplier must compile and maintain records on its provision of goods, services or both to the federal government under contracts resulting from the SA.

The Supplier must provide this data in accordance with the reporting requirements detailed in Quarterly Usage Report Instructions. If no goods or services are provided during a given period, the Supplier must still provide a "nil" report. Canada reserves the right to change the "nil" reporting procedure at any time.

Failure to provide fully completed quarterly reports in accordance with the above instructions may result in the setting aside of the SA and the application of a vendor performance corrective measure.

A.4 Term of supply arrangement

A.4.1 Period of the supply arrangement

The period of the SA is from award date until such time as Canada chooses to re-compete the SA, no longer deems the SAs necessary, or proceeds with a different procurement vehicle.

Canada may, by notice in writing to all SA suppliers and by posting on the Government Electronic Tendering System (GETS), cancel this SA or individual categories or stream(s) by giving all SA suppliers at least 30 calendar days’ notice of the cancellation.

A.5 Ongoing opportunity to qualify

Opportunities for additional qualification may be made available by Canada through quarterly Request for Supply Arrangement (RFSA) Refresh solicitations. These Refreshes allow:

  1. New suppliers to submit an arrangement in order to qualify for an SA
  2. Existing suppliers to submit an arrangement in order to qualify for new Streams or add Regions/Metropolitan Areas for which it has not already been awarded an SA

Participation in the Refresh solicitations is entirely optional and not required to maintain any Professional Audit Support Services Supply Arrangement (PASS SA).

The schedule for the Refresh solicitations is anticipated to align with the Government of Canada fiscal year quarters, as demonstrated in the table below; therefore, for every fiscal year that these SAs remain valid, it is anticipated that there will be 4 Refresh Periods. This schedule may require a revision due to operational requirements, in which case suppliers will be advised.

Fiscal year schedule
Refresh Period Opening Date
(first business day of the month)		 Closing Date
(last business day of the month)		 Estimated Date of Award
Q1 April June End of September
Q2 July September End of December
Q3 October December End of March
Q4 January March End of June

Each Refresh Period is assigned a period number which is reflected on the Solicitation Dashboard of the Centralized Professional Services System (CPSS) ePortal. Each Refresh Period will automatically close in the Data Collection Component (DCC) of the CPSS ePortal as per the date and time indicated on the Solicitation Dashboard of the CPSS ePortal. Data cannot be submitted against a “closed” Refresh Period. Only those suppliers who have submitted an arrangement by the closing date and time of a Refresh Period will be evaluated.

It is important to note that suppliers will not be eligible to submit an arrangement in a Refresh Period directly following another. For example, if a Supplier submits an arrangement at Refresh Period 1, the Supplier will not be eligible to submit an arrangement at Refresh Period 2 as the Supplier’s profile will be disabled in the DCC while the arrangement is evaluated. This will in no way impact the search results for an Existing Supplier’s current SA.

All SAs whether issued during a refresh solicitation period or a re-competition will be replaced when a re-competition solicitation occurs. Therefore, all suppliers must submit an arrangement before the closing date of a re-competition solicitation in order to provide services under their resulting SA.

A.6 Authorities

A.6.1 Supply arrangement authority

The SA Authority is:

Philip de Leon
Supply Team Leader
Public Works and Government Services Canada
Acquisitions Branch, Professional Services Procurement Directorate
10 Wellington Street, Gatineau, Québec,  K1A 0S5

Telephone:
613‑302‑0769
E-mail:
spsvaaautorite.passsaauthority@tpsgc-pwgsc.gc.ca

The SA Authority (or its authorized representative) is responsible for the issuance of the SA, its administration and its revision, if applicable. The SA Authority is the main delegated authority on behalf of Canada and the Minister for the administration and management of this SA. The SA Authority will act as the overall maintainer of the SA pre-qualified Supplier's list and will be responsible for ensuring the administration of all SAs. Any changes to the SA must be authorized in writing by the SA Authority.

Note

Upon the issuance of a solicitation under the SA by an Identified User, that Identified User’s Contracting Authority is responsible for any contractual issues relating to the contract solicited.

A.6.2 Supplier's representative

This individual is the central point of contact within the Supplier for all matters pertaining to this SA. The Supplier confirms that this individual has the authority to bind the Supplier. It is the Supplier’s sole responsibility to ensure that the information related to the Supplier Representative is correct. If a replacement or a new Supplier Representative is required, the Supplier will inform:

  1. CPSS by e-mail at sspc.cpss@tpsgc-pwgsc.gc.ca
  2. the SA Authority by e-mail

And provide the following information:

  • Name:
  • Telephone:
  • Email:

The Supplier may designate another individual to represent the Supplier for administrative and technical purposes under any contract resulting from this SA.

A.6.3 Supplier's information

Suppliers are responsible for the maintenance of their tombstone data in CPSS. suppliers must also safeguard the credentials released to the Main Supplier Contact (MSC) and Supplier's Contacts that enable access to the Supplier Module of CPSS.

Canada will not delay or cancel any solicitation or contract process due to a supplier's inability to access, modify or validate such credentials, or because of any claim that such credentials were used without proper authorization.

A.7 Identified users

Subject to signing a Master Level User Agreement, the Identified Users (also called Clients) include any government department, agency or Crown Corporation listed in Schedules I, I.1, II, III, of the Financial Administration Act, R.S., 1985, c. F-11 and any other party for which the Department of Public Works and Government Services has been authorized to act from time to time under section 16 of the Department of Public Works and Government Services Act.

Canada may, at any time, withdraw authority from any of the Identified Users to use the SA.

A.8 Priority of documents

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

  1. the articles of the SA
  2. the general conditions 2020 (2017-09-21), General Conditions—Supply Arrangement—Goods or Services
  3. Annex C, Qualified Streams
  4. Annex A, Statement of Requirements
  5. Annex B, Generic Security Requirements Check Lists
  6. the Supplier's arrangement submitted in response to the RFSA

A.9 Certifications

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

A.10 Applicable laws

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

A.11 Suspension or cancellation by Canada

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

A.12 Aboriginal business certification (if applicable)

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

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

Nothing in this clause may be interpreted as limiting the rights and remedies, which Canada may otherwise have pursuant to the SA.

A.13 Comprehensive land claims area

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

A.14 Environmental considerations

A.14.1 As part of Canada's policy directing federal departments and agencies to take the necessary steps to acquire products and services that have a lower impact on the environment than those traditionally acquired, suppliers should:

  1. Regarding paper consumption:
    1. Provide and transmit draft reports, final reports and bids in electronic format. Should printed material be required, double sided printing in black and white format is the default unless otherwise specified by the Project Authority
    2. Printed material is requested on minimum recycled content of 30% and/or certified as originating from a sustainable managed forest
    3. Recycle unneeded printed documents (in accordance with Security Requirements)
  2. Regarding travel requirements:
    1. Supplier is encouraged to use video and/or teleconferencing where possible to cut down unnecessary travel
    2. Use of properties with environmental ratings: suppliers to the government of Canada may access the Public Services and Procurement Canada’s Accommodation and Car Rental Directory, which includes eco-rated properties. When searching for accommodation, search for properties with environmental ratings, identified by green keys or green leafs that will honor the pricing for contractors
    3. Use of public/green transit where feasible

A.15 Insurance requirement

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

A.16 Travel and living

The Travel and Living expenses are calculated differently between the Regions and Metropolitan areas and this may affect the total cost of a professional services contract as a result of an arrangement solicitation under the SA. Accordingly, if any contract resulting from a solicitation under this SA permits payment to a Contractor in its Basis of Payment for Travel and Living expenses, such expense will only be reimbursed in accordance with the information provided at Supply Arrangement Travel and Living Information.

A.17 Regions and metropolitan areas

Definitions of the Remote/Virtual Access, Regions and Metropolitan Areas are incorporated by reference into this SA. For the purposes of this SA, the Remote/Virtual Access is to be considered as another Region.

The following Regions and Metropolitan areas may receive Services under this SA, where a Supplier is qualified to do so:

  1. Regions:
    • National Capital Region
    • Atlantic
    • Quebec
    • Ontario
    • Western
    • Pacific
    • Remote/Virtual Access: This is a separate Region and does not include any of the other Regions or Metropolitan Areas. It is a zone that is used when a Client has no preference in terms of where the work is performed
  2. Metropolitan Areas:
    • National Capital
    • Halifax
    • Moncton
    • Montreal
    • Quebec City
    • Toronto
    • Calgary
    • Edmonton
    • Saskatoon
    • Winnipeg
    • Vancouver
    • Victoria

A.18 Transition to an e-Procurement Solution

During the period of the SA, Canada may transition to an Electronic Performance Support (EPS) for more efficient processing and management of individual contracts for any or all of the SA’s applicable goods and services. Canada reserves the right, at its sole discretion, to make the use of the new e-procurement solution mandatory.

Canada agrees to provide the supplier with at least a three-month notice to allow for any measures necessary for the integration of the SA into the EPS. The notice will include a detailed information package indicating the requirements, as well as any applicable guidance and support.

If the Supplier chooses not to provide the SA of their goods or services through the e-procurement solution, the SA may be set aside by Canada.

B. Bid solicitation

B.1 Bid solicitation documents

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

The bid solicitation will contain as a minimum the following:

  1. security requirements
  2. a complete description of the Work to be performed
  3. 2003, Standard Instructions—Goods or Services—Competitive Requirements
    2004, Standard Instructions—Goods or Services—Non-competitive Requirements
  4. bid preparation instructions
  5. instructions for the submission of bids (address for submission of bids, bid closing date and time)
  6. evaluation procedures and basis of selection
  7. financial capability (if applicable)
  8. certifications
  9. resulting contract clauses

B.2 Bid solicitation process

B.2.1 General

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

B.2.2 Security requirement for resulting contracts

Contracts issued under this SA are subject to the requirements in the SRCL's identified in each individual Request for Proposals (RFP) issued by Clients. Standardized SRCLs are accessible through the CPSS web site as Common Security Requirement Checklists, but other SRCLs may be used. Each RFP will identify the SRCL that will apply to any resulting contract.

B.2.3 Identification of contract authorities

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

B.2.4 Limitations of needs

Clients may award contracts to qualified suppliers in the applicable component(s) only if they meet the following criteria:

Requirement estimated value less than or equal to $40,000 (applicable taxes included)

Competitive procurement strategy is the standard for most requirements under this SA. However, Clients may direct a contract to a Supplier, without soliciting competitive bids, providing that the Contract, including any subsequent amendment(s), is valued at less than or equal to $40,000 (applicable taxes included), with the exception of Stream 4, Forensic Audit, which must be competed amongst all Suppliers identified in the results of the search performed within the CPSS Client Module.

Requirement estimated value less than Canada – Korea Free Trade Agreement Threshold (applicable taxes included)

Clients may, if deemed cost effective and efficient, invite a minimum of two (2) suppliers in the applicable Stream(s) to bid, with the exception of Stream 4, Forensic Audit, which must be competed amongst all Suppliers identified in the results of the search performed within the CPSS Client Module, with the Client:

  1. selecting by name two suppliers from the CPSS Client Module
  2. selecting by name one Supplier from the CPSS Client Module with the second Supplier randomly selected by the CPSS Client Module
  3. not selecting any Supplier by name in which case, the CPSS Client Module will randomly select two suppliers
Requirement estimated value greater than or equal to Canada – Korea Free Trade Agreement Threshold but less than or equal to $3,750,000 (applicable taxes included)

Clients must invite a minimum of fifteen (15) suppliers in the applicable Stream(s) to bid, with the exception of Stream 4, Forensic Audit, which must be competed amongst all Suppliers identified in the results of the search performed within the CPSS Client Module, and an Notice of Proposed Procurement (NPP) identifying the requirements will be posted on GETS, with the Client:

  1. selecting by name ten suppliers from the CPSS Client Module, with the following five randomly selected by the CPSS Client Module
  2. selecting more than ten suppliers from the Client Module, in which case five additional suppliers will be randomly selected by the CPSS Client Module
  3. selecting less than ten suppliers from the Client Module, in which case the CPSS Client Module will randomly select a number of suppliers that, in addition to the suppliers selected by the Client, will total fifteen
  4. If the number of suppliers identified in the results of the search performed within the CPSS Client Module is less than fifteen, all suppliers will be automatically selected
Requirement estimated valued greater than $3,750,000 (applicable taxes included)

Clients must invite all Suppliers identified in the results of the search performed within the CPSS Client Module to bid and an NPP identifying the requirements will be posted on GETS.

No Limit to Invitation Process

There is no limit to the maximum number of suppliers that may be invited to submit a proposal. However, suppliers may not submit a proposal in response to a solicitation unless they have been invited to do so. Should an uninvited SA Holder wish to be invited, it may contact the Contracting Authority to request an invitation at any time prior to five days before the published bid closing date, and an invitation will be made to that SA Holder, unless it would not be consistent with the efficient operation of the procurement system. In no circumstance will such an invitation require Canada to extend a bid closing date. Where additional invitations are made during the solicitation process, they may not be reflected in a bid solicitation amendment.

Minimum Period to Submit Proposal

At a minimum, each bid solicitation issued will provide suppliers with the following minimum number of calendar days to submit their proposal, which time may be extended based upon a requirement's complexity:

  1. Requirements estimated value less than the Canada Korea Free Trade Agreement (CKFTA) threshold (applicable taxes included) = five calendar days
  2. Requirements estimated value greater than or equal to the CKFTA threshold but less than or equal to $3,750,000 (applicable taxes included) = fifteen calendar days
  3. Requirements estimated value greater than $3,750,000 (applicable taxes included) = twenty calendar days; and
  4. A Client may reduce the above minimum bidding periods for Forensic Audit requirements and other urgent requirements to meet the operational needs of the Identified User with the approval of the SA Authority and validated by the Comptroller General's Office at Treasury Board

PWGSC reserves the right to decrease the minimum bidding period for specific requirements.

C. Resulting contract clauses

C.1 General

All clauses and conditions identified by number, date and title are set out in the Standard Acquisition Clauses and Conditions Manual issued by PWGSC.

A model RFP and resulting contract clauses document is available for use for Identified Users of the PASS SA. Individual resulting contract clauses may be modified to suit individual Client requirements, however the conditions of any contract awarded under the PASS SA will be in accordance with the clauses contained in this Part.

C.2 General conditions—higher complexity—services

The conditions of any contract awarded under this SA will be in accordance with: 2035 (Client enters date) General Conditions—Higher Complexity—Services, with the following replacements:

Section 08—Replacement of Specific Individuals, of 2035 (Client enters date) General Conditions—Higher Complexity—Services is deleted and replaced with the following:

  1. if the Contractor is unable to provide the services of any specific individual identified in the Contract to perform the services, the Contractor must within five working days of the individual’s departure or failure to commence Work (or, if Canada has requested the replacement, within ten working days of Canada’s notice of the requirement for a replacement) provide to the Contracting Authority:
    1. the name, qualifications and experience of a proposed replacement immediately available for Work
    2. security information on the proposed replacement as specified by Canada, if applicable
  2. Any assessment of the information provided will occur as per 2 (b) below
    Subject to an Excusable Delay, where Canada becomes aware that a specific individual identified under the Contract to provide services has not been provided or is not performing, the Contracting Authority may elect to:
    1. exercise Canada's rights or remedies under the Contract or at law, including terminating the Contract for default under Article titled “Default of the Contractor”
    2. assess the information provided under 1 (a) and (b) above or, if it has not yet been provided, require the Contractor propose a replacement to be rated by the Technical Authority. The replacement must have qualifications and experience that meet or exceed those obtained for the original resource and be acceptable to Canada. Upon assessment of the replacement, Canada may accept the replacement, exercise the rights in 2 (a) above, or require the Contractor to propose another replacement within five working days’ notice
  3. Where an Excusable Delay applies, Canada may require 2 (b) above instead of terminating under the “Excusable Delay” Article. An Excusable Delay does not include resource unavailability due to allocation of the resource to another Contract or project (including those for the Crown) being performed by the Contractor or any of its affiliates
  4. The Contractor must not, in any event, allow performance of the Work by unauthorized replacement persons. The Contracting Authority may order that a resource stop performing the Work. In such a case, the Contractor must immediately comply with the order. The fact that the Contracting Authority does not order that a resource stop performing the Work does not relieve the Contractor from its responsibility to meet the requirements of the Contract
  5. The obligations in this article apply despite any changes that Canada may have made to the Client's operating environment

Section 17—Interest on Overdue Accounts, of 2035 (Client enters date) General Conditions—Higher Complexity—Services—will not apply to payments made by credit cards.

With respect to Section 30—Termination for Convenience, of 2035 (Client enters date) General Conditions—Higher Complexity—Services, Subsection 04 is deleted and replaced with the following Subsections 04, 05 and 06:

  1. The total of the amounts, to which the Contractor is entitled to be paid under this section, together with any amounts paid, due or becoming due to the Contractor must not exceed the Contract Price
  2. Where the Contracting Authority terminates the entire Contract and the Articles of Agreement include a Minimum Work Guarantee, the total amount to be paid to the Contractor under the Contract will not exceed the greater of:
    1. the total amount the Contractor may be paid under this section, together with any amounts paid, becoming due other than payable under the Minimum Revenue Guarantee, or due to the Contractor as of the date of termination
    2. the amount payable under the Minimum Work Guarantee, less any amounts paid, due or otherwise becoming due to the Contractor as of the date of termination
  3. Contractor will have no claim for damages, compensation, loss of profit, allowance arising out of any termination notice given by Canada under this section except to the extent that this section expressly provides. The Contractor agrees to repay immediately to Canada the portion of any advance payment that is unliquidated at the date of the termination

C.3 Professional services

The Contractor must provide professional services on request as specified in this Contract. All resources provided by the Contractor must meet the qualifications described in the Contract (including those relating to previous experience, professional designation, education, language proficiency and security clearance) and must be competent to provide the required services by any delivery dates described in the Contract.

If the Contractor fails to deliver any deliverable or complete any task described in the Contract on time, in addition to any other rights or remedies available to Canada under the Contract the law, Canada may notify the Contractor of the deficiency, in which case the Contractor must submit a written plan to the Technical Authority within ten working days detailing the actions that the Contractor will undertake to remedy the deficiency. The Contractor must prepare and implement the plan at its own expense.

C.4 Reorganization of client

The Contractor’s obligation to perform the Work will not be affected by (and no additional fees will be payable as a result of) the renaming, reorganization, reconfiguration, or restructuring of any Client. The reorganization, reconfiguration and restructuring of the Client includes the privatization of the Client, its merger with another entity, or its dissolution, where that dissolution is followed by the creation of another entity or entities with mandates similar to the original Client. In connection with any form of reorganization, Canada may designate another department or government body as the Contracting Authority or Technical Authority, as required to reflect the new roles and responsibilities associated with the reorganization.

C.5 No responsibility to pay for work not performed due to closure of government offices

Where the Contractor, its employees, subcontractors, or agents are providing services on government premises under the Contract and those premises are inaccessible because of the evacuation or closure of government offices, and as a result no work is performed, Canada is not responsible for paying the Contractor for work that otherwise would have been performed if there had been no evacuation or closure.

If, as a result of any strike or lock-out, the Contractor or its employees, subcontractors or agents cannot obtain access to government premises and, as a result, no work is performed, Canada is not responsible for paying the Contractor for work that otherwise would have been performed if the Contractor had been able to gain access to the premises.

C.6 Time verification

Time charged and the accuracy of the Contractor’s time recording system are subject to verification by Canada, before or after payment is made to the Contractor. If verification is done after payment, the Contractor must repay any overpayment, at Canada’s request.

C.7 Joint venture contractor (if applicable)

The Contractor confirms that the name of the joint venture is (Add name here) and that it is comprised of the following members: (list all the joint venture members named in the Contractor’s bid).

D. Streams and minimum mandatory resource requirements

These requirements cover the following work-stream:

Note

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

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

Stream 1: Internal Audit

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

The range of activities under this Stream could include:

  • Value-for-money audit
  • Compliance audit
  • Assurance audit
  • Management controls audit
  • Operational audit
  • Horizontal or sectoral audits led by the Comptroller General
  • Develop audit or assurance methodologies to meet the requirements of the Treasury Board Policy on Internal Audit
  • Develop methodologies for audit-related activities
  • Conduct research (audit-specific, general services, and best practices)
  • Develop range of reporting approaches, techniques, and formats (narrative, graphical, dashboards, etc.)
  • Provide audit-related awareness and/or training sessions

1.1 Minimum Mandatory Qualifications and Experience for the Resource Categories

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

1.2 Partner/Managing Director

  • Education/Professional Qualifications: Professional designation in any one of the following: Chartered Professional Accountant (CPA), Chartered Accountant (CA), Certified Management Accountant (CMA), Certified General Accountant (CGA), Certified Internal Auditor (CIA) or Certified Government Auditing Professional (CGAP)
  • Experience: within the past ten (10) yearsfootnote *, must have a minimum of eight (8) cumulative years of audit experience, including at least two (2) cumulative years of experience in internal audit

1.3 Project Manager/Leader

  • Education/Professional Qualifications: Professional designation in any one of the following: CPA, CA, CMA, CGA, CIA or CGAP
  • Experience: within the past ten (10) yearsfootnote *, must have a minimum of six (6) cumulative years experience of audit experience, including at least two (2) cumulative years of experience in internal audit and at least two (2) cumulative years of experience in leading projects relevant to the Stream

1.4 Senior Auditor

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

1.5 Auditor

  • Education/Professional Qualifications: Professional designation in any one of the following: CPA, CA, CMA, CGA, CIA or CGAP; or a degree/diploma from a recognized university (see Note above) relevant to the Stream and/or the Statement of Work
  • Experience: within the past ten (10) yearsfootnote *, must have a minimum of two (2) cumulative years of audit experience

1.6 Junior Auditor

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

Stream 2: Internal Audit Quality Assessments

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

2.1 Minimum Mandatory Qualifications and Experience for the Resource Categories

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

It is mandatory that both a Partner/Managing Director resource and a Project Manager/Leader resource of the firm has obtained a certification from the Institute of Internal Auditors (IIA) Certified Internal Auditor (CIA) program and quality assessment training.

2.2 Partner/Managing Director

  • Education/Professional Qualifications: Professional designation in any one of the following: CPA, CA, CMA, CGA, CIA or CGAP
  • Experience: within the past ten (10) yearsfootnote *, must have a minimum of eight (8) cumulative years of audit experience, including at least two (2) cumulative years of experience in internal audit, and must have led or completed three (3) external assessments of an internal audit function

2.3 Project Manager/Leader

  • Education/Professional Qualifications: Professional designation in any one of the following: CPA, CA, CMA, CGA, CIA or CGAP
  • Experience: within the past ten (10) yearsfootnote *, must have a minimum of six (6) cumulative years of audit experience, including at least two (2) cumulative years of experience in internal audit, and must have led or completed two (2) external assessments of an internal audit function

2.4 Senior Auditor

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

2.5 Auditor

Not required in this stream.

2.6 Junior Auditor

Not required in this stream.

Stream 3: Information Technology and Systems Audits

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

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

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

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

3.1 Minimum Mandatory Qualifications and Experience for the Resource Categories

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

3.2 Partner/Managing Director

  • Education/Professional Qualifications: Professional designation in any one of the following: CPA, CA, CMA, CGA, CIA, CGAP, Certified Information Systems Auditor (CISA), Certified Information Security Manager (CISM) or Certified Information Systems Security Professional (CISSP)
  • Experience: within the past ten (10) yearsfootnote *, must have a minimum of eight (8) cumulative years of information technology and systems audit experience

3.3 Project Manager/Leader

  • Education/Professional Qualifications: Professional designation in any one of the following: CPA, CA, CMA, CGA, CIA, CGAP, CISA, CISM or CISSP
  • Experience: within the past ten (10) yearsfootnote *, must have a minimum of six (6) cumulative years of information technology and systems audit experience, including at least two (2) cumulative years of experience in leading projects relevant to the Stream

3.4 Senior Auditor

  • Education/Profesional Qualifications: Professional desgnation in any one of the following: CPA, CA, CMA, CGA, CIA, CGAP, CISA, CISM or CISSP
  • Experience: within the past ten (10) yearsfootnote *, must have a minimum of three (3) cumulative years of information technology and systems audit experience

3.5 Auditor

  • Education/Professional Qualifications: Degree/Diploma from a recognized university or college (see Note above), relevant to the Stream and/or the Statement of Work
  • Experience: within the past ten (10) yearsfootnote *, must have a minimum of two (2) cumulative years of audit experience at least one (1) cumulative year of information technology and systems audit experience

3.6 Junior Auditor

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

Stream 4: Forensic Audits

The range of activities under this Stream could include:

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

4.1 Minimum Mandatory Qualifications and Experience for the Resource Categories

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

4.2 Partner/Managing Director

  • Education/Professional Qualifications: Professional designation in any one of the following: CPA, CA, CMA, CGA, CIA, CGAP or Certified Fraud Examiner (CFE)
  • Experience: within the past four (4) yearsfootnote *, must have completed a minimum of four (4) forensic audit projects, each valued at more than $50,000; and within the past ten (10) yearsfootnote *, must have a minimum of five (5) cumulative years of forensic audit experience

4.3 Project Manager/Leader

  • Education/Professional Qualifications: Professional designation in any one of the following: CPA, CA, CMA, CGA, CIA, CGAP or CFE accompanied by a degree/diploma from a recognized university or college (see Note above), which is relevant to the Stream and/or the Statement of Work; or 20 years of experience with a police service
  • Experience: within the past four (4) yearsfootnote *, must have completed a minimum of three (3) forensic audit/investigation projects, each valued at more than $50,000; and within the past ten (10) yearsfootnote *, must have a minimum of five (5) cumulative years of experience in forensic audit /investigation experience, including at least two (2) cumulative years of experience in leading projects relevant to the Stream

4.4 Senior Auditor

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

4.5 Auditor

  • Educational/Professional Qualification: Professional designation in any one of the following: CPA, CA, CMA, CGA CGAP, CFE; or 10 years of experience with a police service
  • Experience: within the past four (4) yearsfootnote *, must have participated in a minimum of one (1) forensic audit /investigation project, valued at more than $50,000; and within the past ten (10) yearsfootnote *, must have a minimum of one (1) cumulative year of forensic audit/investigation experience

4.6 Junior Auditor

  • Education/Professional Qualifications: Must be in the process of obtaining a degree/diploma from a recognized university or college (see Note above) which is relevant to the Stream and/or the Statement of Work; or in the process of completing an apprentice program relevant to the Stream and/or the Statement of Work; or 5 years of experience with a police service relevant to the Stream

Stream 5: External Audit

The range of activities under this Stream could include:

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

5.1 Minimum Mandatory Qualifications and Experience for the Resource Categories

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

5.2 Partner/Managing Director

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

5.3 Project Manager/Leader

  • Professional Qualifications: Professional designation in any one of the following: CPA, CA, CMA, or CGA
  • Experience: within the past ten (10) yearsfootnote *, must have a minimum of six (6) cumulative years of external audit of financial statements and related services experience, including at least two (2) cumulative years of experience in leading projects relevant to the Stream

5.4 Senior Auditor

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

5.5 Auditor

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

5.6 Junior Auditor

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

Stream 6: Financial and Accounting Services

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

  • Assessment of internal controls over financial management
  • Statement of Management Responsibility Including Internal Control over Financial Reporting
  • Financial statement or report preparation
  • Accounting standards interpretation
  • Accounting standards research
  • Policy monitoring
  • Costing analysis; and
  • Other accounting or financial management services

6.1 Minimum Mandatory Qualifications and Experience for the Resource Categories

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

6.2 Partner/Managing Director

  • Professional Qualifications: Professional designation in any one of the following: CPA, CA, CMA, or CGA
  • Experience: within the past ten (10) yearsfootnote *, must have a minimum of eight (8) cumulative years of financial and accounting and related services experience

6.3 Project Manager/Leader

  • Professional Qualifications: Professional designation in any one of the following: CPA, CA, CMA, or CGA
  • Experience: within the past ten (10) yearsfootnote *, must have a minimum of six (6) cumulative years of financial and accounting and related services experience, including at least two (2) cumulative years of experience in leading projects relevant to the Stream

6.4 Senior Auditor

  • Professional Qualifications: Professional designation in any one of the following: CPA, CA, CMA, or CGA
  • Experience: within the past ten (10) yearsfootnote *, must have a minimum of three (3) cumulative years of financial and accounting and related services experience

6.5 Auditor

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

6.6 Junior Auditor

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

Stream 7: Internal Control Training

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

7.1 Minimum Mandatory Qualifications and Experience for the Resource Categories

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

7.2 Partner/Managing Director

  • Education/Professional Qualifications: Professional designation in any one of the following: CPA, CA, CMA, CGA, CIA or CGAP
  • Experience: within the past ten (10) yearsfootnote *, must have a minimum of eight (8) cumulative years of audit experience, including at least two (2) years of experience in developing or delivering internal control training

7.3 Project Manager/Leader

  • Education/Professional Qualifications: Professional designation in any one of the following: CPA, CA, CMA, CGA, CIA or CGAP
  • Experience: within the past ten (10) yearsfootnote *, must have a minimum of five (5) cumulative years of audits experience, including at least one (1) year of experience in developing or delivering internal control training

7.4 Senior Auditor

  • Education/Professional Qualifications: Professional designation in any one of the following: CPA, CA, CMA, CGA, CIA or CGAP
  • Experience: within the past six (6) yearsfootnote *, must have a minimum of two (2) cumulative years of audit experience, including at least six (6) months of experience in developing or delivering internal control training

7.5 Auditor

Not required in this stream.

7.6 Junior Auditor

Not required in this stream.

Stream 8: Recipient/Contribution Agreement Audit

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

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

8.1 Minimum Mandatory Qualifications and Experience for the Resource Categories

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

8.2 Partner/Managing Director

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

8.3 Project Manager/Leader

  • Education/Professional Qualifications: Professional designation in any one of the following: CPA, CA, CMA, CGA, CIA or CGAP
  • Experience: within the past ten (10) yearsfootnote *, must have a minimum of six (6) cumulative years of audit experience and at least two (2) cumulative years of experience in leading projects relevant to the Stream

8.4 Senior auditor

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

8.5 Auditor

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

8.6 Junior auditor

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