Call For Proposals: Audit Services Amal Programme

Oxfam GB Lebanon office is inviting an Audit company which have operating branches in or can travel within the region to participate in a bid for services.   AMAL Programme Oxfam GB received a grant from the Swedish International Development Cooperation Agency (SIDA), to implement the project” Supporting Women's Transformative LeadershiCp in Middle East in MENA” (AMAL programme). This project has three dimensions: country level components in the occupied Palestinian territory (oPt),  Morocco, Tunisia and Yemen to support country needs and strengthening women led organisations; the regional component seeks to develop and support alliances, campaign and action based research; the global level work which seeks to disseminate learning more widely and influence both government and donor policies to preserve and advance women’s rights.  The total Project budget for year 3 implementation is 3,899,807 USD.  Oxfam GB, acting as a lead affiliate  designates a proportion of funds to Oxfam Novib and  Oxfam  Intermón, which  are  implementing affiliates managing the programme in the countries where responsible to such as  Yemen, Tunisia, Morocco,  the occupied Palestinian territory  As per the grant agreement, Oxfam GB – Lebanon office have agreed with the donor to carry out an external (independent) audit for the period from 1st Oct 2014 to  31 January 2016.   Oxfam GB is an international NGO registered as a charitable organization in the UK. The headquarter is based in Oxford and it’s also registered with the Ministry of Interior in Lebanon   Senior officers in charge of the programme at Oxfam GB -                     Rania  Tarazi – Programme Manager   -                     Sarah Barakat – Regional Gender Justice Manager Contact person responsible for accounting and financial management: -                     Netsanet Taye  – Interim  Finance Manager     Scope of the audit The scope and objectives of the audit are described in the below TOR The audit will be carried out in accordance with either ISA or IFAC auditing standards. The financial review is to be carried out in Lebanon at Oxfam Beirut office    Consulation With Concerned Parties  Prior to the start of audit work the auditor is required to consult with Oxfam GB Lebanon  office on detailed  financial  review procedure and schedule the  country/field  visits. Further, upon completion of the draft audit report and management letter, the auditor will be required to meet with Oxfam GB Lebanon office to debrief them on its major findings of the audit and its recommendations for future improvements as well as to seek their feedback thereon.   The Audit Report  The draft audit report is due to Oxfam Management on 21 April 2016. The signed Audit report needs to be submitted to Oxfam GB Lebanon Office on 28 April 2016. The signed audit report will be submitted to SIDA on 30 April 2016.   Management Letter The auditor would submit a management letter at the completion of the audit. Guidance should be provided regarding the topics/issues to be covered in the management letter . ToR for annual audit Annual Audit of the SIDA funded programme, AMAL: Supporting Women’s Transformative Leadership in Changing Times in Middle East and North Africa   I. Introduction Brief background information:   Oxfam Great Britain, Regional Gender Justice Programme located in Beirut, Lebanon wishes to engage the services of an audit firm for the purpose of auditing the programme titled AMAL: Women’s  Transformative Leadership in Changing Times in Middle east and North Africa, hereafter referred to as AMAL, implemented between October 2012 and January 2016, as stipulated in the agreement between the Swedish  International Development  Cooperation  Agency  [Sweden/Sida] and Oxfam  Great Britain  (Oxfam GB).   Oxfam GB is implementing the aforementioned grant programme in Yemen, Tunisia, and Morocco and the occupied Palestinian territory (oPt) together with its partners/affiliates Oxfam Novib (Netherlands) and Oxfam Intermon (Spain), which is being governed by a Memorandum of Understanding (MoU).    The audit shall be carried out in accordance with international audit standards issued by International Organization Federation of Accountants (IFAC). The audit shall be carried out by an external, independent and qualified auditor (Certified Public Accountant/Authorized Public Accountant).   II. Objectives and scope of the audit   -         Audit the Financial report for period [1 October 2014 – 31 January 2016]  as submitted to the donor and express an audit opinion according to ISA 800/805 on whether the financial report of AMAL: Supporting Women’s Transformative Leadership in Changing Times in Middle East and North Africa programme, with Programme Management Unit (PMU) situated in Beirut, Lebanon, which is being implemented in Yemen Tunisia, Morocco, and occupied Palestinian Territory (oPt) submitted to the donor, is in accordance with Oxfam GB accounting records and Sida’s requirements for financial reporting.   -         Examine, assess and report on compliance with the terms and conditions of the agreement (as per Article 10 of grant agreement) and applicable laws and regulations regarding accounting and taxes.   - The auditor shall examine on a test basis that there is supporting documentation related to reported expenditure. The size of the test shall be based on the auditor’s risk analysis and that should be stated in the report. The auditor shall report the identified amount in case there is any missing supporting documentation.                                                               - Examine if Oxfam (GB) has agreements with the organisations to which it channels parts of the funds and whether Oxfam (GB) has followed Sida’s audit requirements and have acted on received audit reports from these organisations.   - Examine whether procurements have been undertaken in accordance with the Oxfam GB relevant regulations, and whether they are backed by sufficient information.   - Examine and determine the state and location of major physical assets (e.g. computers) held by Oxfam (GB) and its implementing partners in the programme countries as part of the programme with Sida.   III. The reporting   The reporting shall contain details regarding used audit methodology and the scope of the audit.   The reporting shall contain an assurance that the audit was performed in accordance with international standards and by a qualified auditor.   The reporting shall contain the responsible auditor’s signature (not just the audit firm) and title.   -The reporting from the auditor shall contain the audit findings made during the audit process. It shall state which measures that have been taken as a result of previous audits and whether measures taken have been adequate to deal with reported shortcomings.   The auditor shall make recommendations to address any weaknesses identified. The recommendations should be presented in priority.   The reporting shall not exceed 20 pages, be written in English and French  be presented to Oxfam (GB)  in 4 copies and one digital for onward submission to Sida, within 2 weeks following the completion of the last audit visit.