Tenders Are Invited For Financial Audit Of The Project Supporting The Transition Of Agricultural And Food Systems In Rural Territories (Tersaa 2)

Tenders are invited for Financial Audit of the Project Supporting the Transition of Agricultural and Food Systems in Rural Territories (Tersaa 2) III. Objective of the Audit The project requires an external financial audit (interim and final) for project expenditures. This financial audit refers specifically to agreed-upon procedures in accordance with the ISRS 400 standard of IFAC, not a full statutory audit under ISA standards. The selected auditor must: Follow the verification checklist (Annex XI.2) Ensure compliance of the financial report with AFD requirements Verify eligibility of expenditures Confirm compliance with procedures in the financing agreement and AFD methodological guide Certify the financial report submitted to AFD IV. Organization of the Audit IV.1 Methodology The consultant must submit a methodological note, including sampling methods ensuring representativeness of expenditures across all budget categories. IV.2 Locations Audit activities will take place: At AFL headquarters: 6 rue de la Haye, 93290 Tremblay-en-France (possible remote audit) At partner offices: GIC Dassa-Zoumé, Benin ETD Lomé, Togo GEVAPAF Dapaong, Togo IMCA Guadalajara de Buga, Colombia CCAIJO Andahuaylillas, Cusco, Peru There will be: 1 audit location each in Benin, Colombia, and Peru 2 audit locations in Togo Audits will generally take place on-site, unless security conditions require adjustments. V. Audit Process and Scope V.1 Kick-off Meeting Held within one month of contract signature to clarify audit scope and procedures and strengthen internal systems. V.2 Audit Execution Main tasks include: Verifying compliance with financing agreement and AFD procedures Checking eligibility of expenditures Ensuring correct allocation of funds Reviewing accounting records Eligibility criteria include: Expenses incurred within project period Budget alignment Necessity for project implementation Proper accounting recording The auditor must also verify compliance with procedural frameworks validated by AFD. VI. Reports to be Delivered Inception report after kick-off meeting Interim audit report (Tranche 1: 01/06/2025 30/11/2026) Audit period: Dec 15, 2026 Feb 15, 2027 Submission to AFL: Feb 15, 2027 Submission to AFD: Feb 28, 2027 Final audit report (Tranche 2: 01/12/2026 31/05/2028) Audit period: Jun 15, 2028 Aug 15, 2028 Submission to AFL: Aug 15, 2028 Submission to AFD: Aug 31, 2028 Each partner audit will include a summary note. Reports must: Justify expenditure verification Identify ineligible expenses Evaluate procurement, transfers, and valuations Include verification checklist (Annex XI.2) Include a management letter with recommendations VIII. Technical and Financial Proposal Technical Proposal Must Include: Methodology References and experience (max 3 pages) CVs and responsibilities Work plan and estimated workload Financial Proposal Must Include: Total cost in EUR (including taxes) Alternative cost scenarios (remote vs on-site audits) Payment schedule Consultant Profile: Lead auditor must be a certified chartered accountant Experience in donor-funded project audits Compliance with professional standards (IFAC, IDEAS, etc.) Additional Information Funded by: AFD, Acting for Life, Fondation BEL, Roissy Pays de France Audit periods: Tranche 1: June 1, 2025 Nov 30, 2026 Tranche 2: Dec 1, 2026 May 31, 2028 Submission Deadline: May 15, 2026 at 23:59 (UTC+1) Estimated Start: Kick-off: within one month after contract award First audit: Dec 2026 Jan 2027 Audit Locations: Benin, Togo (2 locations), Colombia, Peru, and France [Disclaimer: The above text is machine translated. For accurate information kindly refer the original document.] Tender Link : https://www.coordinationsud.org/appels-doffres/?_localisations=afrique%2Casie%2Cmoyen-orient

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