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 Côte dIvoire Project Start and end dates: from 01 July 2022 to 31 December 2023 Project Number: PRJ13-169-0005 Total budget: 25,394 EUR Project name: PR 2022-2026: Côte dIvoire Start and end dates: April 1, 2022 to July 31, 2025 Project Number: PRJ13-157-0003 Total budget: 419 291 EUR General context This document constitutes the Terms of Reference (ToR) for the recruitment of an external audit firm to audit the financial of two projects in Côte dIvoire: the CEA Boost project (PRJ13-169-0005) and the RP 2022-2026 (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 The project implemented by the Côte dIvoire Red Cross (CRCI) was initially signed on December 7, 2022. The last amendment was signed on July 20, 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. This project aims to improve interactions and communication between local communities and the RCCI, ensuring that peoples needs and concerns are proactively addressed through a series of trainings PR 2022-2026: Côte dIvoire - PRJ13-157-0003 The project implemented by the Côte dIvoire Red Cross (CRCI) was initially signed on July 21, 2022. An amendment was signed on 26 June 2024. This project is funded by the Ministry of Foreign Affairs of the Netherlands (NL MoFA). The PR project in Côte dIvoire aims to strengthen the response preparedness capacity of the Côte dIvoire Red Cross Society (CRCI) in order to reduce the impact of disasters on people living in vulnerable conditions. Various objectives were targeted, such as: structuring the supply, supply and distribution chain; improving the RCCIs multi-hazard/epidemic response to emergencies; position the RCCI as the reference body by setting up a formal money transfer system that meets national and international standards; strengthening the auxiliary role, mandate and legislation of the RCCI; design and implement a disaster risk management policy. The Côte dIvoire Red Cross (CRCI) implemented this project together with the Netherlands Red Cross. The activities implemented by the Côte dIvoire Red Cross Society (CRCI) will be audited in accordance with reporting requirements. Final audit report covering the entire project implementation period: From 01 July 2022 to 31 December 2023 for CEA Boost PRJ13-169-0005; From 01 April 2022 to 31 July 2025 for PR 2022-2026: Côte dIvoire - PRJ13-157-0003 The final audit report is due by November 28, 2025. II. Audit Objectives The audit shall be conducted in accordance with International Standards on Auditing (ISA) 800/805. The audit should include as many observations as the circumstances deem necessary. The auditors opinion on the specific audit objectives mentioned below should be reflected in the audit report and reads as follows: To express an opinion on the financial statements extracted from the financial system of the Red Cross Society of Côte dIvoire (RCCI), in particular whether they present fairly the income and expenditure of the Red Cross Society of Côte dIvoire (CRCI) in accordance with the conditions set out in the decision and generally accepted accounting principles. Assess the internal control system of the Côte dIvoire Red Cross (CRCI) beneficiaries, estimate the audit risk and identify all elements that deserve to be mentioned, including significant weaknesses in internal control. To make observations to determine whether the addressees have complied with all material aspects of the terms and conditions of the Memorandum of Understanding. All material facts that do not meet the above-mentioned conditions and all indications of illegal acts must be identified. These comments also include the requirements for any contribution to be made by the grant recipient. Verify that the declared activities and reported expenditures are in accordance with the signed Memorandum of Understanding (including the budget) and approved budget revisions. The auditor should verify whether the total amounts of income received and expenses incurred recorded in the RCCI accounting system match the details recorded in the NLRC Winpaccs financial system. Any variances must be specified per budget line and reported. Temporal eligibility of expenses: only costs actually incurred and paid during the implementation period are eligible. Expenses and costs are supported by supporting documents. The auditor shall determine, from among these supporting documents, on the basis of his or her professional judgment, whether they are sufficient as audit information/audit evidence and as information/audit evidence, and whether they are appropriate to the nature of the activity and the associated approved budget. Check to see if any assets (buildings, inventory, or land) have been purchased and charged to this program. During the audit of the financial statements, for the selected external invoices, the auditor establishes that the organizations procurement policy has been complied with and that an objective choice of suppliers has been ensured in doing so, by requesting several quotes as agreed in the Memorandum of Understanding. Check to see if any reserves have been made with the money from this program. Only reservations for external evaluations and audits are allowed. Check if the organization meets the following conditions: Applicable rules, regulations and laws have been applied to the amounts reported; The quality of the internal control, expenditure validation, procurement and monitoring process was well executed; Assess whether the administration provides a good and complete understanding of: Amounts received from the NLRC headquarters; Amounts reimbursed to the NLRC headquarters; The amounts justified by the CRCI. III. Audit Scope Preparing for the audit The auditor should review the conclusions and recommendations of previous audits (if any). Drafting the audit plan The auditor will be required to establish an audit plan, including an assessment of internal control, analytical procedures and substantive testing. The auditor will have to ensure compliance with all the health protocols in place. The auditor will be expected to conduct the audit in Abidjan, Côte dIvoire. Implementation The auditor will be required to audit the financial statements on the basis of the audit plan in order to issue an audit report. The auditor will be required to collect a letter of representation from the management of the RCCI, certifying the completeness and veracity of the financial statements. The auditor will be responsible for ensuring that the audit working papers contain sufficient documentation of an appropriate and relevant nature, and must document the audit procedures used and the results obtained in the working papers. The auditor will have to verify that the contracts concluded between the grantees and other organisations involved in the activities referred to in the decision have been audited. The steps listed in points III. 1, 2 and 3 are neither exhaustive nor restrictive and cannot impose any limit on the auditors professional judgment. Any restrictions on the scope of the audit should be noted in the auditors report. Commerce The auditor will be required to submit an audit report that includes the following: The objective, the scope, the audit criteria applied, as well as any restrictions encountered. The projects financial statements, including the accounting principles used. A clear and reasoned opinion on the regularity and fairness of the financial statements, as follows: We have audited the financial statements of the RCCI for projects * and * for the period from * to *. The management of the RCCI 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 the financial results broken down by currency. A comparative table between approved budget and actual expenditure. A statement of transfers received and amounts exchanged, 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 (ISAs). These standards require that the audit be planned and performed to obtain reasonable assurance as to whether the financial statements are free from material misstatement. The audit includes a review, on a test basis, of the audit evidence on the amounts and disclosures presented. We believe that our audit provides a reasonable basis for forming our opinion. » IV. Review The NLRC headquarters reserves the right to review the audit. The auditor concerned should participate in this review and provide the auditor with all relevant audit documentation. V. Audit Working Papers The audit firm must maintain orderly and accessible working papers. These must be kept for a period of ten years from the date of completion of the audit. VI. Conditions of implementation The auditor will follow the financial guidance of the RCCI, but must specifically consider the following: No reservations can be charged to the funding All investments charged to funding Report any other income such as interest Fees are eligible if they are invoiced and paid during the period from: For CEA Boost: from July 31, 2022 to December 31, 2023 For the 2022-2026 PRs: from 01 April 2022 to 31 July 2025 The total expenditure examined shall be at least 80% of the total expenditure declared; 80% of each Tender Link : https://reliefweb.int/job/4163468/demande-doffres-pour-un-cabinet-daudit-externe-sur-deux-projets-en-cote-divoire
