Call for Tender - External Audit Firm

1. Background

ABAAD-Resources Center for Gender Equality implemented the project “1325” funded by the Spanish Agency for International Development Cooperation (AECID). In line with AECID requirements for final justification, an independent external audit is required to verify the proper use of funds and the completeness of supporting documentation.

2. Objective of the Assignment

The objective of this assignment is to enable the auditor to express an independent opinion on whether:

- Project funds have been used in accordance with the approved budget and grant agreement.

- Financial information is accurate, complete, and properly supported.

- All documentation required under AECID’s final justification checklist has been prepared and maintained.

3. Scope of the Audit

The audit will be carried out in accordance with International Standards on Auditing (ISA) and will include the following:

3.1 Review of General Documentation

Verification of submission letter and supporting package.

Verification of certifications (funding source, use of funds, objectives, archiving).

Verification of completeness of digital archive.

3.2 Review of Bank Documentation

Review of bank certifications (fund receipt, fees, exchange rates, account closure).

Review of bank statements and reconciliations.

Verification of consistency with accounting records.

3.3 Review of Technical Documentation

Review of Technical Final Report.

Verification of consistency between technical achievements and financial expenditure.

Review of annexes and approvals.

3.4 Review of Financial Documentation

Review of approved budget versus actual expenditure.

Verification of exchange rates applied.

Verification of expense listing and supporting documents.

Review of contracts, assets, and indirect costs.

Verification that all invoices are stamped 'Funded by AECID'.

4. Compliance Review

Confirmation that expenditures are eligible and compliant.

Verification that funds are used solely for project purposes.

Confirmation of absence of double funding.

Assessment of internal controls.

5. Deliverables

Audit Report.

Management Letter.

Checklist compliance summary.

6. Audit Period

September 1, 2024 to November 11, 2025.

7. Timeline

Fieldwork: April 2026

Draft report: May 2, 2026

Final report: May 09, 2026

Justifications file submission: June 30, 2026

8. Auditor Qualifications

Licensed audit firm.

Experience in donor-funded audits.

Compliance with ISA.