Tenders Are Invited For External Independent Audit Services

Tenders are invited for External Independent Audit Services. Background ABAAD Resource Center for Gender Equality, in partnership with Terre des Hommes Deutschland e.V. (TDH), is implementing the project entitled: Strengthening GBV Frameworks and Holistic Care for GBV Survivors in the MENA Region and Lebanon. The project is funded by the German Federal Ministry for Economic Cooperation and Development (BMZ) through Engagement Global (bengo) and is implemented during the period from 01 November 2025 to 30 April 2028. In accordance with donor and contractual requirements, an external independent audit is required to verify the proper use of project funds and compliance with the applicable contractual, financial, and regulatory framework. 2. Objective of the Audit The objective of this engagement is to enable the auditor to express an independent opinion on whether the project financial statements present fairly, in all material respects, the income and expenditure incurred under the project, whether project funds have been used in accordance with: The approved project budget; The cooperation agreement signed between TDH and ABAAD; Applicable BMZ / Engagement Global requirements; Relevant financial and regulatory provisions; and The applicable special-purpose financial reporting framework. 3. Scope of the Audit The audit shall cover the entire project implementation period from 01 November 2025 to 30 April 2028, including the annual reporting periods and final project reporting requirements. The scope of work shall include, but not be limited to, the following: 3.1 Financial Verification Examination of accounting records for completeness and accuracy; Reconciliation of financial reports with supporting documentation; Verification that expenditures are properly recorded, classified, and supported by valid documentation; Verification of project income, transfers, exchange differences, and other related financial transactions. 3.2 Compliance Review Assessment of compliance with the approved project budget and cooperation agreement; Verification of adherence to BMZ / Engagement Global funding requirements and TDH procedures; Compliance with applicable Lebanese laws and regulations. 3.3 Budget Analysis Review of variances between budgeted and actual expenditure; Review and assessment of deviations exceeding 30% at budget line level. 3.4 Procurement and Asset Review Review of procurement procedures and supporting documentation; Review of project assets and inventory records; Assessment of the appropriate use of project-funded assets and equipment. 3.5 Personnel Costs Verification of salaries, consultancy fees, social security contributions, and related personnel costs; Assessment of compliance with contractual terms, donor requirements, and applicable legal requirements. 3.6 Internal Control Assessment Review of internal controls relevant to project implementation and financial management; Identification of weaknesses, risks, or areas requiring corrective action. 4. Audit Standards The audit shall be conducted in accordance with International Standards on Auditing (ISA), in particular: ISA 800 Special Considerations for Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks; ISA 805 Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement. The audit shall also take into account: BMZ / Engagement Global funding requirements; TDH reporting and compliance requirements; Applicable legal and regulatory provisions in Lebanon. The auditor shall apply a risk-based audit approach, including appropriate sampling techniques and materiality considerations. The auditor shall ensure that audit documentation and working papers are retained for the period required under applicable professional standards and donor requirements. 5. Methodology The auditor shall adopt a systematic and professional audit methodology, including: Review of accounting systems and financial records; Risk-based sampling of transactions and supporting documentation; Verification of expenditures against supporting evidence; Review of bank reconciliations and exchange rate applications; Discussions with relevant project and finance personnel; Physical verification of assets, where appropriate; Assessment of internal controls and compliance mechanisms. 6. Deliverables The auditor shall provide the following deliverables in English: 6.1 Annual Audit Reports Annual audited financial reports covering each reporting period in accordance with the formats and requirements of TDH / BMZ. Each annual audit report shall include an independent auditors opinion covering the respective reporting period. 6.2 Final Audit Report A comprehensive final audited financial report covering the entire project implementation period. 6.3 Auditors Report and Certificate A formal auditors report and certificate including: Audit opinion; Confirmation that expenditures are supported by adequate documentation and incurred for project purposes; Confirmation of compliance with the approved budget and project agreement; Explanation of significant variances and audit observations. 6.4 Management Letter A management letter outlining: Internal control weaknesses; Compliance observations; Financial and operational risks; Recommendations for corrective action. 6.5 Supporting Schedules Including: Receipts and payments statements; Application of funds statements; Significant notes; Audit observations. All deliverables shall be prepared in accordance with the audit reporting templates annexed to the cooperation agreement between TDH and ABAAD. 7. Audit and Reporting Schedule The auditor shall ensure timely completion of audit assignments in line with the project reporting obligations. The following reporting schedule shall apply: For the period from 1 November 2025 to 31 December 2026, an Annual Audited Financial Report shall be submitted by 15 March 2027. For the period from 1 January 2027 to 31 December 2027, an Annual Audited Financial Report shall be submitted by 15 March 2028. For the period from 1 January 2028 to 30 April 2028, a Final Audited Financial Report shall be submitted by 31 August 2028. The auditor shall coordinate closely with ABAAD and TDH to ensure timely submission of all deliverables. 8. Eligibility and Qualification Requirements Interested audit firms shall meet the following minimum requirements: Be legally registered and licensed to operate in Lebanon; The audit firm must be a current member in good standing with the Lebanese Association of Certified Public Accountants (LACPA) and provide a valid practice license for the current year; Be in good standing with the relevant professional and regulatory authorities; At least one lead auditor must hold a recognized professional qualification such as CPA, CA, or equivalent internationally recognized certification; Minimum five (5) years of relevant experience in auditing NGOs, donor-funded projects, or development programs; Demonstrated experience in conducting audits of projects of similar scope and complexity; Experience with international donor-funded projects (e.g., BMZ, UN agencies, EU, FCDO) is considered an asset; Strong knowledge of ISA and applicable financial reporting frameworks; Familiarity with donor compliance frameworks and financial management systems; Demonstrated capacity to conduct audits in accordance with donor requirements; Ability to prepare clear and well-structured audit reports in English; Capacity to meet strict reporting deadlines. 9. Independence and Ethics The selected auditor shall: Maintain full independence and objectivity throughout the engagement; Disclose any actual or potential conflict of interest; Ensure confidentiality of all information obtained during the assignment; Comply with applicable professional ethical standards. 10. Reporting Line The auditor shall report to: ABAAD Resource Center for Gender Equality in coordination with Terre des Hommes Deutschland e.V. (TDH). Tender Link : https://www.daleel-madani.org/calls-for-proposal

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Global Tender Document	d64a1c0c-cd0d-4fa5-9d5f-408bcbfa170a.htm