Request for proposals for External Audit Firm for Two Projects in Côte dIvoire Closing Date: 15 Aug 2025 Type: Consultancy Projects Project Name: CEA Boost Project Côte dIvoire Start and End Dates: 1 July 2022 31 December 2023 Project Number: PRJ13-169-0005 Total Budget: EUR 25,394 Project Name: PR 20222026: Côte dIvoire Start and End Dates: 1 April 2022 31 July 2025 Project Number: PRJ13-157-0003 Total Budget: EUR 419,291 General Context This document constitutes the Terms of Reference (ToR) for the recruitment of an external audit firm to carry out the financial audit of two projects in Côte dIvoire: the CEA Boost Project (PRJ13-169-0005) and the RP 20222026 Project (PRJ13-157-0003). The Côte dIvoire Red Cross (CRCI), in cooperation with the Netherlands Red Cross (NLRC), has implemented the following projects: CEA Boost Project PRJ13-169-0005 Implemented by the CRCI, this project was initially signed on 7 December 2022, with the most recent addendum signed on 20 July 2024. This project is funded by the Ministry of Foreign Affairs of the Netherlands (NL MoFA). The CEA Boost Project is designed and implemented to strengthen Community Engagement and Accountability (CEA) in Côte dIvoire. It aims to improve interactions and communication between local communities and CRCI, ensuring that community needs and concerns are proactively addressed through a series of trainings. RP 20222026: Côte dIvoire PRJ13-157-0003 Implemented by the CRCI, this project was initially signed on 21 July 2022, with an addendum signed on 26 June 2024. This project is also funded by the NL MoFA. The RP Project in Côte dIvoire aims to strengthen CRCIs disaster preparedness and response capacity to reduce the impact of disasters on people living in vulnerable conditions. Key objectives include developing the supply, logistics and distribution chain; improving CRCIs multi-risk/epidemic response capacity during emergencies; positioning CRCI as a reference organization through the implementation of a formal cash transfer system that meets national and international standards; strengthening CRCIs auxiliary role, mandate, and legal framework; and designing and implementing a disaster risk management policy. The CRCI has implemented these projects with the support of the NLRC. Activities carried out by CRCI will be verified in line with accountability requirements. Final Audit Report Covering the Entire Project Implementation Period From 1 July 2022 to 31 December 2023 for CEA Boost PRJ13-169-0005 From 1 April 2022 to 31 July 2025 for RP 20222026: Côte dIvoire PRJ13-157-0003 The final audit report must be submitted by 28 November 2025. II. Audit Objectives The audit must be conducted in accordance with International Standards on Auditing (ISA) 800/805. The audit must include as many observations as the circumstances require. The auditors opinion on the specific objectives outlined below must be reflected in the audit report, and will cover the following: Issue an opinion on the financial statements extracted from CRCIs financial system, specifically on whether they present a true and fair view of CRCIs income and expenditure, in line with the grant conditions and generally accepted accounting principles. Assess CRCIs internal control system, estimate audit risk, and identify any matters that should be reported, including any significant internal control weaknesses. Provide findings to determine whether the recipients complied with all material aspects of the conditions set out in the Memorandum of Understanding. Any material facts not complying with these conditions and any indications of unlawful acts must be identified. These findings must also address any requirements for the recipients own contributions. Verify whether the reported activities and expenditures comply with the signed Memorandum of Understanding (including the budget) and any approved budget revisions. Verify whether the total amounts of income received and expenditures incurred, as recorded in CRCIs accounting system, match the details recorded in the NLRC Winpaccs financial system. Any discrepancies must be specified by budget line and reported. Check the eligibility period for expenses: only costs actually incurred and paid during the implementation period are eligible. Verify that expenses and costs are supported by appropriate documentation. Based on professional judgment, the auditor must assess whether this documentation is sufficient and appropriate as audit evidence and whether it aligns with the nature of the activity and the associated approved budget. Verify whether any assets (buildings, stock, or land) were purchased and allocated to the project. When auditing the financial statements, for selected external invoices, the auditor must establish that the organizations procurement policy was followed and that suppliers were selected objectively, with multiple quotes requested as agreed in the MoU. Verify whether any reserves have been set aside using project funds. Only reserves for evaluations and external audits are allowed. Verify that the organization complies with the following: Applicable rules, regulations, and laws have been applied to the reported amounts. The quality of the internal control, expenditure validation, procurement, and monitoring processes has been maintained. Evaluate whether the administration provides a clear and complete understanding of: Amounts received from NLRC headquarters. Amounts returned to NLRC headquarters. Amounts justified by CRCI. III. Scope of the Audit Preparation The auditor must review conclusions and recommendations from previous audits (if applicable). Drafting the Audit Plan The auditor must prepare an audit plan, including an assessment of internal controls, analytical procedures, and substantive testing. The auditor must ensure compliance with all applicable health protocols. The audit must be conducted in Abidjan, Côte dIvoire. Implementation The auditor must audit the financial statements based on the audit plan and produce an audit report. The auditor must obtain a representation letter from CRCI management certifying the completeness and accuracy of the financial statements. The auditor must ensure that audit working papers contain sufficient, relevant documentation, and must document the audit procedures performed and results obtained. The auditor must verify that any contracts signed between grant beneficiaries and other organizations involved in the activities covered by the decision have been audited. The steps listed in III.1, 2, and 3 are neither exhaustive nor restrictive and must not limit the auditors professional judgment. Any restriction on the scope of the audit must be stated in the auditors report. Reports The auditor must submit an audit report that includes: The objective, scope, audit criteria applied, and any restrictions encountered. The projects financial statements, including the accounting principles used. A clear and substantiated opinion on the accuracy and fairness of the financial statements, in the following form: *We have audited the financial statements of CRCI relating to projects * and * for the period from * to . CRCI management is responsible for the preparation of these financial statements. Our responsibility is to express an opinion on them based on our audit. A presentation of financial results broken down by currency. A comparison table between the approved budget and actual expenditures. A statement of transfers received and exchanged amounts, verified and validated by the auditor. The following statement must be included in the report: We conducted our audit in accordance with International Standards on Auditing (ISA). These standards require that we plan and perform the audit to obtain reasonable assurance that the financial statements are free from material misstatement. The audit includes examining, on a test basis, evidence supporting the amounts and disclosures presented. We believe that our audit provides a reasonable basis for our opinion. IV. Review NLRC headquarters reserves the right to review the audit. The appointed auditor must participate in this review and provide all relevant documents relating to the audit. V. Audit Working Papers The audit firm must maintain orderly and accessible working papers. These must be retained for a period of ten years from the audits completion date. VI. Implementation Conditions The auditor will follow CRCIs financial guidelines but must specifically ensure the following: No reserves may be charged to the funding. All investments must be charged to the funding. Declare any other income such as interest. Costs are eligible only if invoiced and paid within the following periods: For CEA Boost: 31 July 2022 31 December 2023 For PR 20222026: 1 April 2022 31 July 2025 At least 80% of total reported expenditures will be reviewed; this includes 80% of each budget line and cost category (as defined in the programme accounting ledger). The auditor must ensure systematic and representative verification. Total Committed Budgets: EUR 25,394 (CEA Boost Project Côte dIvoire) EUR 419,291 (PR 20222026: Côte dIvoire) VII. Deliverables At the end of the audit, the auditors will submit six (6) original copies (three in French and three in English) and two (2) electronic copies (one in French and one in English) of the audit report, including the financial statements, to CRCI and NLRC. The report must be written in both French and English. A management letter with observations, recommendations, and comments useful for improving project management must be provided. A summary of any non-compliances identified, ranked by severity, with proposals for corrective measures. VIII. Responsibilities and Communication The auditor will be managed by CRCI Tender Link : https://reliefweb.int/job/4164799/request-proposals-external-audit-firm-two-projects-cote-divoire
