Request for Proposal For External Audit Of Afs-Funded Projects

Tenders are invited for External Audit of AFS-Funded Projects. Closing Date: 31 Oct 2025 Type: Consultancy Organization : Adam Smith International (Adam Smith Intl.) Location: Syrian Arab Republic (Syria) Date: Closing Date: 31st October 2025 Job description: AFS seeks to engage a qualified and reputable audit firm with demonstrable experience in the humanitarian or development sector, preferably including work in complex or conflict-affected contexts such as Syria to conduct independent audits of its grant-funded projects. Your firm is hereby invited to submit a proposal to provide external audit services for AFS-funded projects. If your firm is interested in participating in this opportunity, you are requested to submit a proposal in accordance with the requirements outlined in this RFP. SECTION 1: ACRONYMS AND DEFINITIONS ACRONYMS AFS Aid Fund for Syria AAP Accountability to Affected Populations CBPF Country-based Pooled Fund CHS Core Humanitarian Standards DDCA Due Diligence and Capacity Assessment FMA Fund Management Agent GMS Grant Management System HNO Humanitarian Needs Overview HPC Humanitarian Planning Cycle HRP Humanitarian Response Plan IASC Inter-Agency Standing Committee IP Implementing Partner NGO Non-Governmental Organisation OCHA UN Office for Coordination of Humanitarian Affairs PSEAH Prevention of Sexual Abuse and Harassment RCMO Red Cross/Red Crescent Movement Organisation RFP Request for Proposal SB Steering Board SCHF Syrian Cross-Border Humanitarian Fund STRC Strategic and Technical Review Committee TOR Terms of Reference TPM Third Party Monitoring UNO UN Organisation VaR Value at Risk WGS Washington Group Short set (for collecting data on disability) DEFINITIONS Audit Firm: An audit firm, also known as an auditing firm or audit practice, is a professional services firm that specialises in conducting independent audits of financial statements, systems, and controls of organisations and/or projects. These firms employ qualified auditors who are trained and experienced in assessing and providing assurance on the accuracy, reliability, and fairness of financial information. Audit Evidence: The information and supporting documentation obtained by the auditor during the audit process to form the basis for their findings and conclusions. Audit Findings: The results of the audit procedures performed by the external auditor. External Audit: An independent examination of an organisation or project financial records, systems, and controls conducted by a qualified external auditor or auditing firm. Data Sheet: The section of the RFP that contains specific data and information on the selection process and the assignment. Grant Funds: Monetary resources received by IP through grants from AFS. Financial Statements: Formal records that present the financial position, results of operations, and cash flows of an AFS grant-funded project. Field Work: Audit Firms work at an assignment location. Compliance: Adherence to laws, regulations, policies, and contractual obligations applicable to the use and reporting of grant funds. Internal Controls: Policies, procedures, and practices implemented by IP to safeguard grant-funded assets, ensure the accuracy and reliability of financial information, promote operational efficiency, and comply with applicable laws and regulations. Materiality: The magnitude or significance of an error, misstatement, or omission that could influence the decisions and judgments of users of the financial statements. Management Letter: A communication from the external auditor to the management of the audited organisation, highlighting significant issues, recommendations for improvements, and suggestions for enhancing internal controls and financial reporting processes. Proposal: A technical proposal or a financial proposal, or both. SECTION 2: INSTRUCTION TO AUDIT FIRMS Selection Method - AFS may select more than one qualified audit firm through a quality and cost-based selection process in accordance with the information provided in this RFP. Contract - Audit Firms are invited to submit proposals for the services. The proposal will be the basis for contract negotiations. Proposal Costs - Audit Firms shall bear all costs associated with the preparation and submission of their proposals and contract negotiation, if selected. AFS is not bound to accept any proposal and reserves the right to postpone the selection process at any time prior to contract award, without thereby incurring any liability to the audit firm. Conflict of Interest - In this assignment, AFS considers a conflict of interest to be a situation in which an Audit Firm has interests that could improperly influence their performance, objectivity, professional judgment, or compliance with relevant standards and policies. Conflicting Activities - Without limitation on the generality of the foregoing, the Audit Firm (including their partners) shall not be recruited under the circumstances set below: a. Conflicting assignments There may be conflict with another assignment of the audit firm. As an example, the firm has been hired to conduct third party monitoring and evaluation of grants projects. b. Relationship with AFS staff If the Audit Firm has a business or family relationship with an AFS or IP staff member who is directly or indirectly involved in any part of this assignment, these relationships must be disclosed within the proposal. AFS will evaluate any potential conflict of interest and communicate any identified risks and mitigation measures. Disclosure of Conflict of Interest Audit Firms have an obligation to disclose any situation of actual or potential conflict of interest. Failure to disclose such situations may lead to the disqualification of the audit firm or the termination of its contract. Anticorruption - AFS policies require that all AFS staff, as well as partners and contractors, observe the highest standard of ethics during the selection process and in execution of this assignment. AFS will reject a proposal if it determines that the submitting audit firm has directly, or through an agent, engaged in corrupt, fraudulent, collusive, or coercive practices in competing for the assignment in question. One Proposal - Audit Firms may only submit one proposal. However, this does not restrict audit firms from partnering with other firms and submitting a separate joint proposal. Validity - Audit Firms proposals must remain valid from the deadline for the submission of proposals as indicated in the Data Sheet until the engagement letter is signed. During this period, audit firms shall maintain the availability of their personnel nominated in the proposal. Eligibility - Proposals that do not meet the following minimum eligibility criteria will be disqualified from further consideration: a. Registration and Professional Standards - The audit firm must be a legally registered entity, duly licensed to perform external audits, and must comply with applicable national laws and internationally accepted auditing standards (e.g., ISA or equivalent). b. Team Qualifications and Language Proficiency - All proposed audit team members must possess relevant professional qualifications and demonstrate fluency in both English and Arabic. c. Financial and Operational Capacity - The firm must maintain an active bank account in a jurisdiction that permits international transfers and must be in good financial and legal standing. Country Preference - Audit Firms should check the Data Sheet that preference is to be given to audit firm from countries for this selection. Clarification of RFP - Audit Firms may request a clarification of any contents of the RFP no later than seven days (7) before the deadline for the submission of proposals. The request for clarification must be sent by email to the authorised representative whose contact details are in the Data Sheet. Amendment of RFP/Extension of Submission Deadline - At any time before the deadline for the submission of proposals, AFS may amend the RFP by issuing an addendum. The addendum will be sent to all shortlisted audit firms by email. Audit firms shall acknowledge receipt of all amendments through an email. Language - The proposal, as well as all related correspondences exchanged between Audit Firms and AFS, shall be in English. Compliance with RFP - In preparing their proposals, Audit Firms are expected to examine in detail the documents comprising the RFP. Audit Firms whose proposals do not meet the requirements of the RFP may fail to meet the minimum qualifying score as indicated in the Evaluation Criteria Section 6. Proof of Status and Due Diligence - Prior to contract negotiations, the selected Audit Firm will be required to submit necessary registration documents, and sign necessary declarations to enable AFS to conduct necessary verifications and background checks. Technical Proposal - Audit Firms are required to submit a Technical Proposal. The Technical Proposal shall provide the information required in the TOR Section 4. No price in Technical Proposal - The Technical Proposal shall not include any financial information. A Technical Proposal containing such information will be declared nonresponsive. Financial Proposals - Audit Firms are required to prepare the Financial Proposal following the proposal structure instructions provided in Section 7. All activities and items described in the Technical Proposal must be priced in the Financial Proposal. Currencies Audit Firms may express the price of their services in USD only, and payment shall be made in USD as per the awarded Contract. Submission of Proposals: a. An authorised representative of the Audit Firms will sign the Technical Proposal Submission Letter and the Financial Proposal Submission Tender Link : https://reliefweb.int/job/4181547/letter-invitation-external-audit-afs-funded-projects