Procurement Guidelines

Transcription

1 Procurement Guidelines Help Hilfe zur Selbsthilfe e.v. Version: 18 February 2011

2 2 1 Principles Purpose Coverage General Standards Ethical Social Environmental Economical Guidelines for Procurement Procedures Preparing the Procurement Tender Committee Procurement Analysis & Plan Overview of Procedures Purchase Request Publication Invitation to Reception Opening Selection Awarding Contracts Receipts During the Procurement Activity Oversight Delays & penalty regulations After the Procurement Vendor List Special Rules Single Quotes in Primary Emergency & other exclusions Framework Contracts Humanitarian Procurement Centres Food Aid Medical Aid Use of procured Supplies, Works & Services Appendices Help Conflict of Interest Declaration Help Code of Conduct (Anti-Fraud and Whistle Blowing Standard Declaration Checklists Templates... 17

3 1. Principles 1.1 Purpose The procurement policy and guidebook aims to ensure that proper standards of integrity, accountability and transparency are being practiced by Help and all implementing partners. These standards are intended to ensure adequate internal controls and compliance with all donor requirements. All procurement activities should be conducted in a manner that ensures, to the greatest extent possible, open and free competition. Donors are entitled to know that the projects they are supporting are not and will not be compromised in any way, and to ensure compliance with donor and the requirements of the relevant regulatory framework, Help abides by the following principles in all procurement activities: - Integrity of all personnel working with procurement. - Transparency within the whole procurement process. - Proportionality is applied between the procedures followed for awarding contracts and the value of contracts. - Impartiality towards candidates and tenderers. - Ethical behaviour in all undertakings. - Humanitarian Principle of Neutrality - Ethical Transport and Cargo - Equal treatment and non discrimination of potential contractors and donors. 1.2 Coverage The procurement policy and associated guidebook applies to both Help projects and to those of implementing partners. Implementing partners may use their local procurement policies as long as the thresholds for procedures (like open tendering...) are stricter than the ones described in this document but national policies shall never overrule them. If there is any doubt or conflict between different financial, procurement or other regulations relating to project activities, as a general principle the requirements of the donor will always take precedence unless there is a compelling reason to act otherwise, e.g. a specific law on the issue in the jurisdiction which covers the programmatic activity. The donor as well as Help reserves the right to access the records and financial documentation of implementing partners and (sub)-contractors in order to verify reported costs and conformity with donor procedures and requirements. 1.3 General Standards Ethical All those individuals, groups, donor agencies and governments supporting Help through funding are entitled to know that Help is conducting its business in an ethical and honest manner. Help staff involved in procurement shall be alert to individual or organizational Conflicts of Interest and/or non-competitive practices among suppliers/providers and/or procurement activities of any kind. No procurement of supplies/works/services of any kind will be conducted if the 3

4 supplier/provider is, to the knowledge of Help personnel, a member of any of Help s employees immediate family or has any financial interest with the employee. > Help Conflict of Interest Declaration Help s Code of Conduct requires all staff to act honestly and with integrity. The prevention and detection of fraud is the contractual responsibility of all employees. Help will inform any donor if there are suspicions of any practices or conduct that may have adverse effect on that donor s financial interests. >Help Code of Conduct and Whistle Blowing Policy Equal treatment will be a core value working with suppliers or work/service providers as well as donors. All suppliers/providers have to be treated equally, especially in invitations to tenders and the selection process. Financial regulations and reporting has to be applied equally to all donors. Transparency has to be one of the key characteristics of procurement. Therefore information on procurement procedures, opportunities and processes are clearly defined and made widely known including: - Official advertisement and public opening of Tenders. - Explanation of Conditions of Contract, Selection and Exclusion Criteria. - Respect of confidentiality. - Right of access for the purpose of verification and audits. Help will reject any proposal put forward by participants or terminate their contract, if it is determined that they have engaged in corrupt, fraudulent, collusive or coercive practices. To this end, Help is responsible for introducing the necessary provisions in the tender/contract documents. Administrative or financial penalties imposed shall be in proportion to the importance of the contract and the seriousness of the misconduct Social Help requires that suppliers and work/service providers observe basic social standards. If possible, preference should be given to a supplier or provider who verifiably integrates (either self-initiated or by obligation) a Corporate Social Responsibility (CSR) approach into his business culture. Help should take care that there is no exploitation of child labour involved in the production and delivery of required supplies, works or services. Any potential supplier/provider should respect basic social and employment rights for their employees and should provide safe and secure working conditions (based on the respective national legislation). Procurement decisions should always reflect local customs and cultural particularities of the communities Help is working with Environmental Help requires that contracting authorities, chosen suppliers and service providers adhere to basic environmental standards. If possible, preference should be given to a supplier or provider who verifiably applies environmental friendly technologies in the process of production, transportation and recycling or the supply of a service. Decisions made regarding a specific supply, work or service should consider the whole life cycle of the product: - Design: economical use of materials, practical usage, easy recyclable. - Production: efficient use of resources (raw materials, energy, water ). 4

5 - Packaging: reducing waste to a minimum or multiple-shift usage. - Logistics: from producer to supplier to beneficiaries promoting short ways of transportation and adequate storage. - Usability: no harm should be caused to humans or nature (i.e. by poisonous ingredients) using the product in daily life. - Recycling: the product can easily be divided into its basic components which can be refined/refurbished or reprocessed for further use. A similar approach should be applied when considering environmental aspects of works and services Economical The principle of proportionality shall be applied. The method for procurement may vary according to the nature of the purchase order itself, varying according to size of the expenditure, the technical requirements of the purchase, and the circumstances of procurement (there is no need for elaborated or complicated procurement procedures when purchasing low value products or services). Efficiency and effectiveness shall guide the achievement of procurement objectives. Priority should be given to support the regional market by purchasing locally when competitive prices are available. The selection of the supplier/provider or service does not rely exclusively on the most inexpensive quotation or bid. Help will apply the principle of best price-quality ratio taking into account the following criteria: - Quality and / or technical specifications of the item proposed. - Social and environmental standards. - Ongoing variable costs of the item proposed. - Reliability or capacity of the supplier/provider to deliver in a timely manner. - Past performance of the supplier/provider. Business ethics require certain ineligibility criteria and exclusion clauses for participation in procurement listed in the Standard Declaration. Participants in any tender or procurement exercise must certify if required by Help by any relevant means that they are not in one of the situations listed there. Potential supplier/providers will also be declared ineligible for participation in any procurement process if the potential supplier/provider has submitted false or contradictory information or has failed to submit relevant information, or if their participation in the procurement process creates a conflict of interest with Help. No funds may be used for purposes other than those specifically agreed in the relevant agreement / contract between Help and the relevant donor, and should costs be disallowed, they must be returned to the agreed budget or if necessary to the donor in a manner that does not disadvantage in any way the activities for which the funds were provided. 2 Guidelines for Procurement Procedures 2.1 Preparing the Procurement The following chapters describe the procurement cycle from the beginning to the end. Not every step (each marked by a chapter) is needed for every purchase. The attached checklists will summarize each procedure at a glance and the templates may serve as models for country offices to create locally adjusted documents. 5

6 All relevant documents described below are supposed to be filed in a Project Procurement Folder. Help country coordinators will review the Project Procurement Folder ensuring that all necessary documentation is available, filed accordingly and ready for audit Tender Committee Help offices will install a Tender Committee to serve as an unbiased working group selecting all tenders according to the criteria described in 1.3. The Tender Committee consists of the chairman, secretary and several evaluators, depending on the scope of procurement activities. The number of members should be odd to ease decision making in a democratic process. Every member has to sign the Declaration of Impartiality and Confidentiality which obliges her/him to act honestly and keep confidentiality. Besides, all Help personnel involved in either the physical procurement or the related approval and oversight of activities will sign and submit their Conflict of Interest Statement recognizing their specific responsibilities in ensuring there are no conflicts of interest in procurement activities of any kind. > 4.1 Conflict of Interest Declaration > Tender Committee Declaration Procurement Analysis & Plan Good planning of procurement is necessary and needs to answer basic questions: - What supplies, works and services are required to carry out the project? - When must they be delivered? - What standards are needed? - Which procurement procedure is most suitable? The Procurement Needs Analysis is closely linked to the results of the needs assessment and the relevant Logical Framework. The following questions are crucial: - What are the overall and specific objectives that the procurement aims to achieve? - How will the identified supplies/works/services be delivered? - What will be the time frame for the procurement, receipt and delivery? - What indicators will be used to assess the performance of the delivering? In the case of a primary emergency project, security or other constraints such as getting food and water supplies to large populations may require variations in the application of the above procurement policy. The Analysis may be restricted to an estimation of the quantities and qualities of supplies/works/ services only. 2.2 Overview of Procedures The table below shows the different tender procedures according to the size of the expenditure and the associated publication and authorization criteria: A threshold refers not only to the costs of one item but combines different items of the same domain (i.e. cement + sand for construction, windows + doors for wood works ). This applies to contracts where great quantities are planned to purchase. Splitting a contract into lots is only advisable if: 6

7 - Only a few suppliers/providers could provide the entire quantity (because of the combined value or technical specifications. - To make it easier for small and medium-sized companies to participate. - Fresh food contract (see 3.4). In case of Urgent Actions, supplies, works and services can be purchased with a Single Quote. But this decision needs to be justified and the Single Quote negotiated (see 3.1). If the procurement policy limits of the implementing partner are stricter, than those procedures are to be used. 7

8 Contract Value of all units in EUR* Procedure Invitation Authorisation Checklist up to Single Quote 1 supplier of your choice HM* G Quotes 3 suppliers of your choice using their quotation form HM G 2 Supplies (Goods, Materials) Negotiated Tender 3 suppliers of your choice using the Tender Format HM +DO G Open Tender (local) Invitation to Tender using local media HM + TC + DO G 4 above Open Tender (international) Invitation to Tender using international media HM + TC + DO + MD G 5 up to Single Quote 1 provider of your choice HM* W 1 Works (Subcontractors for construction...) Quotes 3 providers of your choice using their quotation form HM + DO W Negotiated Tender 3 providers of your choice using the Tender Format HM + DO W Open Tender (local) Invitation to Tender using local media HM + TC + DO +MD W 4 above Open Tender (international) Invitation to Tender using internat. media HM + TC + DO +MD W 5 up to Single Quote 1 provider of your choice HM* S 1 Services (Studies, Audits, Car rental...) Quotes 3 providers of your choice using their quotation form HM + DO S Negotiated Tender 3 providers of your choice using the Tender Format HM + DO S Open Tender (local) Invitation to Tender using local media HM + TC + DO S 4 above Open Tender (international) Invitation to Tender using international media HM + TC + DO + MD S 5 Abbreviations: HM: Head of Mission; DO: Desk Officer ; TC: Tender Committee ; MD: Managing Director *Head of Mission (HM) can transfer authorization for purchases below to certain qualified members of staff 8

9 2.2.1 Purchase Request The Purchase Request lists supplies, works or services required in order to get purchase approval. It certifies that the request does not duplicate the existing stock of supplies or equipment. Where supplies or spare parts are required, they are expected to be used within the lifetime of the grant under which they are being funded. The purchase request should be approved by the respective head of mission, desk officer or managing director depending on the threshold (see 2.2).> Purchase Request Publication The publication and advertising of a Tender Notice is required for local and international open tenders and must be done in a manner that ensures open and genuine competition. Help must issue a Tender Notice that advises the business community about the nature of the project. This notice should include the volume and purpose of the contract, the donor details, and the overall procurement plan, including (but not necessarily limited to) the following: - The supplies, works or services to be procured. - The expected timing of such procurement and required delivery times. - A name and address to contact to express interest and obtain additional information. The tender notice shall be published depending on the category - in local / international newspapers with wide circulation, in official gazettes, trade publications and in technical magazines as appropriate. International open tenders require a publication on Help Germany s website as well. > Tender Notice Invitation to Single Quote For Single Quotes (supplies up to EUR, works up to EUR, services up to EUR) no publication is necessary. Help personnel can purchase the item, work or service after getting the approval from the respective country coordinators(see 2.2) using the receipt of the supplier/provider Quotes 3 Quotes (supplies up to e, works up to , services up to ) do not require any publication as well but a minimum of 3 suppliers/providers have to be invited. Help personnel can choose the suppliers/providers they want to get an offer from, using his/her quotation form. Prior to purchase the approval from the respective head of mission (see 2.2) is obligatory Negotiated Tender Help invites simultaneously and in writing 3 or more suppliers/providers of their choice to negotiate the terms of the contract. The written communication shall be the means by which Help makes known their intention to launch procurement procedures. To ensure genuine competition the number of candidates invited to negotiate shall not be less than three. 9

10 This Invitation to Tender includes instructions (preferably in local language!) about the deadline set for receipt of tenders (date and time) and the address of the office to which they are to be delivered. It also explains how the tender format has to be filled out, signed and stamped. The criteria for tender evaluation and selection are described there as well. The invitation includes all information necessary for a prospective supplier/provider to prepare a tender for the supplies, works and services to be provided. While the detail and complexity of these documents may vary with the size and nature of the proposed tender, the following items are generally included. - Basic information related to the project, the implementing organization and the donor. - List of supplies/works/services required (as detailed as possible). - The currency of the procurement. - Delivery time or schedule of completion. - Specifications and drawings. - Evaluation factors, (independent) inspection and acceptance requirements. - Necessary appendices, such as formats for financial guarantee or other security requirements. The Tender Format provides a standard template for the tenderer to fill in his technical and financial offer in order to make it possible for the Tender Committee to compare the various tenders without difficulties. It should be designed to allow the tenderer to give all information about above mentioned items including necessary contact details as well as his previous experiences. The tenderer has to sign the Conditions of Contract and Standard Declaration (which will become part of a contract) to show his compliance with the principles and standards mentioned in Chapter 1. A tender should be submitted in English. If a fee is charged for the tender format it shall be reasonable and reflect only the cost of their printing and delivery to tenderers and shall not be so high as to discourage qualified tenders. Donor Visibility: In case of a reference to a specific donor in the tender documents is made, the following clause shall be included in the tender documentation: (Name of the humanitarian organisation) has received a grant from [Donor] (or in other cases, has presented a request for funding to [Donor]) for the implementation of the humanitarian aid project entitled (name of the project) and intends to apply a portion of the grant to payments under this contract. The [Donor] will establish the final amount of the grant and will liquidate it to (name of the humanitarian organisation) on completion of the project on the basis of the expenses presented and declared eligible. No party other than (name of the humanitarian organisation) shall derive any rights from the grant or have any claim to its proceeds. Under no circumstances or for no reason whatsoever will the [Donor] entertain any request for indemnity or payment directly submitted by the humanitarian organisation s contractors. > Invitation to Tender & Tender Format Local Open Tender Tender procedures are open whenever all interested economic sources may submit a tender after publication of a tender notice, which has to be advertised locally (within the country of implementation). 10

11 Care should be taken to ensure adequate advance publication and reasonable time for the presentation of tenders by potential suppliers/providers. Invitations to Tender including Tender Formats will be handed over to all persons/companies showing interest to participate in the tendering process. The time limit for receipt of tenders should be between 16 and 20 days. (With exceptions for emergencies.) > Tender Notice > Invitation to Tender & Tender Format International Open Tender For International Open Tenders the same procedure as for Local Open Tenders has to be applied but starting with EUR necessitates international publication and an authorization by Help managing director. The time limit for receipt of tenders should be usually more than 20 days. (With exceptions for emergencies.) Reception The participant in a local or international open tender procedure shall submit through a formally designated representative (normally a director or equivalent position) his / her complete tender format to the location specified in the tender by the date and time specified. Any quote arriving later than the above deadline shall not be considered Opening The tender(s) of a local or international open tender procedure will be opened in the presence of the company representatives that wish to participate or those satisfying the selection criteria and the relevant Help Tender Committee. > Instructions Public Opening Selection Help Tender Committee will award the contract to the chosen supplier/provider according to the selection criteria outlined in the tender documentation. These include General Standards as mentioned in Chapter 1 as well as specific criteria to be defined depending on the supply, work or service. The tenderer that best meets all the mentioned criteria will be selected by Help Tender Committee to be awarded with the relevant contract. Given this comprehensive focus beyond mere financial costs the supplier/provider offering the best value for money in compliance with the principles of transparency and equal treatment will be chosen. > Tender Evaluation The Tender Committee Declaration has to be signed by every member as a sign of commitment to the principles of honesty and integrity. > Tender Committee Declaration 11

12 2.2.7 Awarding All participants of negotiated and open tender procedures will be informed in writing whether they have been successful or not. > Notification Unsuccessful Tenderer Contracts Depending on the category of tender, a supply, work or service contract will be signed between Help and the designated tenderer. In case of a combination the type of contract will be defined by the category with the major amount of funding. For property contracts see 3.1. Employment contracts are to be distinguished from service contracts and do not fall under these guidelines. All contracts signed between Help and suppliers and service/work providers include the following: - Type of contract. - Contact details of both parties. - Standard Declaration including: - Exclusion / ineligibility criteria (see 4.4) - General standards (see 1.3). - General conditions: - Language, delivery and damages, oversight. - Financial conditions: costs included, penalties, guarantee and liability clause. - Final conditions: changes, failure, Force Majeure. - Financial Regulations including number and value of payments, dates and type of transfer. - List of all items/works/services (bill of quantities) with: - Technical specifications. - Quantities. - Delivery date & location. - Price per unit and total. - Signature and stamp of both parties. All delivery costs and transport taxes are usually paid by the supplier/provider like: port charges, customs duties, import duties, unloading costs, internal transport, storage and handling charges until the first point of storage specified by Help. Help will ensure the inclusion of a guarantee and liability clause in the general contract, so that in case of non-respect of the terms of the contract by the supplier/provider, Help can recover financial compensation for the damage done to the project. > Supply Contract Receipts All purchases which do not fall under a contract require an original receipt. If supplies are bought from a supplier/provider who uses no form of receipt Help may use own vouchers, ensuring however that the receipt is both signed by the supplier/provider and stamped. 12

13 All receipts should contain the following information: - Date of purchase. - Detailed description of item or service purchased (including number of items purchased). - Amount of purchase. - Signature and - where available - official stamp and tax number. - Name of the supplier/provider. It is the responsibility of head of mission of the procuring Help office to ensure that the documentation for the procurement is complete and to allocate the purchase correctly to the project and / or account within the relevant Help financial administration system. 2.3 During the Procurement Activity Oversight Help reserves the right to exercise their powers of monitoring and oversight related to all documentation and physical activities, over all contractors and sub-contractors who have received donor funds in order to verify conformity with Help s and donor s policies, procedures and regulations related to procurement. Whenever it is established that the supplier/provider has caused a loss to the project budget, Help shall terminate the contract with immediate effect Delays & penalty regulations Any delay in the delivery of supplies/works/services may be critical for a given humanitarian aid project. During the selection process, the ability of any given supplier/provider to deliver the proposed supplies/works/services according to the time, location and other delivery criteria required in the tender documentation will be evaluated to ensure that as far as it is possible any delays to project implementation through delayed delivery of supplies/works/services are mitigated. If however the chosen supplier/provider fails to deliver the supplies, works or services within the agreed schedule and according to the agreed conditions, the chosen supplier/provider will be liable for late penalties as determined in the contract. 2.4 After the Procurement Vendor List Help encourages its implementing partners to establish a regularly updated list of approved vendors. The purpose of the Vendor List is to collect and maintain a database of current information about potential vendors across a variety of sectors to ensure that future procurement activities are conducted as efficiently and effectively as possible. It includes the following: - Past experience with individual vendors. - Vendors with existing contracts. - Vendors ability to deliver within time, quality and cost constraints. - Contact information of individual vendors. 13

14 - Description of the range of supplies/works/services an individual vendor can deliver. - Feedback from other organizations concerning their timeliness, reliability and financial strength (especially where payment advances are required). > Vendor List 3 Special Rules The following rules should be applied when Help is deviating from its general portfolio of project activities or in case of primary emergencies, where immediate action is required. Precondition of an application of the derogations described below is the identification, documentation and approval by Help Germany. 3.1 Single Quotes in Primary Emergency & other exclusions In the following exceptional circumstances, Help may place an order on the basis of a single quote for supplies, works and services. This should always include a negotiation of the conditions (of contract). - In Urgent Action (also described as primary emergency) if not otherwise specified by the donor. - Whenever no suitable tenders have been submitted in response to a negotiated or open procedure after the initial procedure has been completed, provided that the original terms of the contract are not substantially altered. - Whenever, for technical reasons or for reasons connected with the protection of exclusive rights, the contract can be awarded only to a particular economic operator. - For reasons of security, operational, technical or quality; shortfall or unavailability on the markets of the required supplies; costs or delays due to transport; legislation in the project country or if the fulfilment of the contractual obligation would harm Helps mandate or the safety of its staff. - For subsequent contracts consisting in the repetition of services, works or supplies contracts entrusted to a supplier/provider awarded an earlier contract in a similar project/program in the same region, provided that the terms of the original contract are not substantially altered and that the first contract was awarded under an open procedure. The period elapsed from the award of the first contract shall not be longer than two years. - For additional works and services not included in the initial contract which, due to unforeseen circumstances, have become necessary for the performance of the contract, provided that the aggregated amount of additional works or services does not exceed 50% of the total value of the primary contract. - For property contracts (renting of property for personnel accommodation, office space, warehouse facilities or other project specific requirements only), after an evaluation of the local market. - Whenever orders are placed with a humanitarian procurement centre (see 3.3). - All decisions made for Single Quotes in primary emergency and other exclusions have to be identified and documented in a written form and approved by Help desk officer in Germany In any event, the works, services or supplies supplied on the basis of a single quote must comply with the following requirements: 14

15 - Satisfactory quality. - Timely delivery or completion. - The price corresponds to market prices and does not affect adversely the economy and efficiency of the project. 3.2 Framework Contracts Help can sign Framework Contracts with carefully selected suppliers or work/service providers. The purpose is to simplify and hasten the procurement procedures. Framework Contracts for suppliers will have a maximum validity period of two years, for works and service providers five years, both with the possibility of renewal. A signed Framework Contract will ensure the following conditions: best price quality ratio, accessibility and availability at any time. 3.3 Humanitarian Procurement Centres Help offices may consider using Humanitarian Procurement Centre (HPC), especially in Urgent Actions. In establishing contracts with approved HPCs, the tendering process will be simplified and hastened. Nevertheless priority should be given to support the regional market by purchasing locally when competitive prices are available. 3.4 Food Aid Special requirements have to be applied for the procurement of Food Aid for human consumption (fresh and dry food, including the purchase of nutritional value). Whenever possible the priority shall be given to purchases on local beneficiary market, the country of project or neighboring countries. A special focus should be given to the analysis of the local market to avoid distortions that could adversely affect vulnerable population. The food aid products shall as much as possible match the nutritional habits of the beneficiary population. The characteristics of the products and their packaging shall respect quality standards laid down in the domestic legislation of the country of origin and/or the country of destination, whichever legislation has the higher quality standard. Fresh food is normally purchased locally through a number of low or medium value contracts with a variety of suppliers taking into account the seasonal availability of products. The splitting of the fresh food purchase into a number of lots and different contractors with multiple local suppliers is therefore advisable. This may widen the choice and variety of products, limit the risks of price inflation, reduce overall costs (transport) and inject cash into the local economy. When awarding food contracts of value of more than EUR Help shall contract a monitoring agency responsible for verifying and certifying the quantity, quality, packing and marking of food supplies (except of Urgent Actions) Contracts shall include provisions on the accepted tolerance for weight and/or quantities delivered and identify the procedure for establishing reductions of price for quality deviations and deliveries beyond the contracted delivery or period. 15

16 3.5 Medical Aid Special requirements have to be applied for the procurement of pharmaceutical products and medical devices: Help shall abide to international norms for the procurement of pharmaceutical products like the Global Harmonization Task Force (GHTF), ISO or any equivalent standards. Help shall respect patents and national drug regulations in the individual countries. The procurement of pharmaceutical products and medical devices shall ensure the quality of the products purchased by using the pre-qualification scheme implemented by either WHO, Stringent Regulatory Authority, UN organizations, recognized HPCs, or specialized commercial operators or NGO which meets WHO recommended norms and standards for carrying out pre-qualifications. Help shall consult the International Drug Prices Indicator. When comparing the costs of pharmaceutical products, the cost of whole treatment not just the costs per unit- should be taken into consideration. Since the choice may also be influenced by other factors such as transportation charges, storage requirements and shelf-life, the total cost should be considered. Help shall launch a negotiated procedure by inviting simultaneously and in writing only pre-qualified candidates of their choice. Whenever feasible, the number of candidates invited shall be sufficient to ensure genuine competition. 3.6 Use of procured Supplies, Works & Services - Supplies, works and services procured for the implementation of a project are solely to be used for this purpose, unless otherwise negotiated with the donor. - If the commodities or assets are purchased under a public donor grant the ownership lies with the donor, unless otherwise negotiated or specific donor regulations are in place. - All purchased commodities must be accounted for in a stock account with a final stock report at termination of the project. All in and out, loss and deterioration must be documented within the report as well as in the Project Procurement Folder. - All assets exceeding 450 must be inventorized. In case of procured services a valid service contract must be held in the relevant Help office. - The unexpected loss or damage to any project equipment, capital assets or supplies must be reported to the donor immediately to discuss further action. In the case of theft of any project capital assets, equipment, commodities or other supplies a report by the local police authority must be added. - The use of commodities must be documented with a commodity tracking system subject to regular checks. - Risk Management: all implementing partners are strongly encouraged to insure their equipment, assets, commodities and properties against theft, fire and other causes of loss. Supplies and Equipment purchased for any project funded by Help shall be insured as mentioned above. 16

17 4 Appendices 4.1 Help Conflict of Interest Declaration 4.2 Help Code of Conduct 4.3 Standard Declaration 4.4 Checklists Procurement Steps for Supplies Procurement Steps for Works Procurement Steps for Services 4.5 Templates Tender Committee Declaration Procurement Plan Purchase Request Supplies Tender Notice Invitation to Tender-Format Instructions Public Opening Tender Evaluation Notification Unsuccessful Tenderer Supply/Works/Service Contract Vendor List 17