External Audit Services for Secours Islamique France– Fiscal Year 2025

1. Background
Secours Islamique France (SIF) is a Non-Governmental Organization of international solidarity based in France. Founded in 1991, SIF is an apolitical neutral organization whose objective is to provide immediate and long-term support to vulnerable population affected by natural disasters, armed conflicts and other types of crises. SIF has been present in Lebanon since 2012, implementing projects aiming at providing assistance to the Syrian refugee populations affected by the conflict in Lebanon as well as Vulnerable Lebanese host community. Through child protection projects, basic assistance and food security, SIF contributes to the improvement of the well-being of the children and their families.

2. Objective of the Audit
The objective of this audit is to enable the auditor to express an independent professional opinion on:
• The financial statements of SIF for the year 2025.
• Whether funds received have been used in accordance with donor agreements and applicable regulations.
• The adequacy and effectiveness of internal control systems.
3. Scope of Work
The audit will cover all projects and activities implemented by SIF in Lebanon during the period from 1 January 2025 to 31 December 2025. The scope includes, but is not limited to:
• Examination of financial statements (Balance Sheet, Income & Expenditure, Cash Flow).
• Review of project expenditures against approved budgets.
• Verification of supporting documents (invoices, contracts, payroll, etc.).
• Assessment of compliance with:
o Lebanese laws and regulations
o Internal policies and procedures
o Donor requirements
• Review of procurement procedures and asset management.
• Evaluation of internal controls and financial management systems.
4. Audit Standards
The audit must be conducted in accordance with:
• International Standards on Auditing (ISA)
• Applicable Lebanese laws and regulations
• Donor-specific audit requirements (if applicable)
5. Deliverables
The selected audit firm is expected to provide:
Phase 1: Draft Report
• A draft audit report including:
o Auditor’s opinion
o Management letter outlining findings and recommendations
• Submission timeline: 31 May 2026
Phase 2: Final Report
• Final audited financial statements
• Final audit report incorporating management responses
• Management letter (final version)
• Submission timeline: within 2 weeks after receiving feedback
6. Auditor Qualifications
The audit firm must meet the following criteria:
• Legally registered and licensed to operate in Lebanon (Chartered Accountant and a member of the professional associations of chartered accountants and have valid state-issued Certified Public Accountant (CPA) license)
• Proven experience auditing NGOs and donor-funded projects
• Familiarity with international donor regulations
• Strong track record and references from similar assignments
7. Proposal Requirements
Interested firms should submit a proposal including:
• Technical proposal (methodology, work plan, team composition)
• Financial proposal (detailed cost breakdown)
• Company profile and relevant experience
• References from previous clients
• Copy of registration and license
• Provisional timetable of intervention as well as an estimate of the workload in days

9. Evaluation Criteria
Proposals will be evaluated based on:
• Technical quality and methodology
• Relevant experience
• Qualifications of the audit team
• Cost-effectiveness
10. Payment Terms
Payment will be made in installments as follows:
• 30% upon contract signing
• 40% upon submission of draft report and management letter
• 30% upon submission of final report
11. Confidentiality
All information obtained during the audit must be treated as confidential and used solely for the purpose of this assignment.
12. Reporting and Coordination
The audit firm will report to SIF Admin co & SIF Finance Manager. Coordination will be facilitated by the finance department.