REQUEST FOR PROPOSAL
AUDITING COMPANY – NHRI.EU PHASE 3
Title: Procurement of auditing services by an external auditing company, for the European Union funded and GANHRI implemented project: Capacity Building of National Human Rights Institutions – Phase 3 (NHRI.EU.3).
|ACTION||1. DATE||2. TIME|
|Publication of tender||Tuesday, 21 February 2023||By 17:00 Central European Time|
|Deadline for submission of bids||Sunday, 5 March, 2023||By 17:00 Central European Time|
CONTENT OF BIDS
The offers, all correspondence and documents related to the tender exchanged by the bidder and the Contracting Authority must be written in English. Supporting documents and printed literature furnished by the bidder may be in another language, provided they are accompanied by a translation into the language of the procedure i.e., English. For the purposes of interpretation of the tender, the language of the procedure will prevail.
BACKGROUND OF THE ORGANIZATION
The Global Alliance of National Human Rights Institutions (GANHRI) is the global network of National Human Rights Institutions (NHRIs), which are independent state bodies with a constitutional and/or legislative mandate to protect and promote human rights. To date, more than 100 NHRIs exist worldwide, 78 of them being in full compliance with the United Nations Paris Principles.
GANHRI is lead implementing agency for the EU funded project Capacity Building of National Human Rights Institutions – Phase 3 project (NHRI.EU.3). GANHRI’s co-implementing partners are
- Africa-Network of African National Human Rights Institutions (NANHRI)
- Americas-Network of the National Human Rights Institutions from the Americas (RINDCHA)
- Asia-Pacific- Asia-Pacific Forum of National Human Rights Institutions (APF)
- Europe- European Network of National Human Rights Institutions (ENNHRI
The project’s primary objective is to: Enhance the role of national human rights institutions (NHRIs) and their global and regional networks in promoting and protecting the human rights of all individuals, with further objectives being to:
- Strengthen NHRI’s effectiveness to protect and promote human rights defenders and civic space; support and protect NHRIs when under threat in line with the 2018 Marrakech Declaration and follow-up frameworks.
- Strengthen the accreditation process and support the work of the Sub-Committee on Accreditation (SCA). Support the establishment, strengthening and accreditation of NHRIs to be in compliance with the Paris Principles.
- Enhance NHRIs’ effectiveness in identified thematic areas to advance sustainable development through human rights.
- Continue strengthening GANHRI and the four regional networks, including their secretariats, to be able to better serve and support their member NHRIs.
The project is being implemented between 2022 and 2025.
SCOPE OF ENGAGEMENT
As a part of the NHRI.EU.3 Phase 3 project, periodic audit by an external auditor will be required to be carried out at different phases of the project. The auditing company is envisaged to provide support at numerous stages of the project life-cycle. To minimise the tendering process for auditing services, the contract will be entered with the service provider up till 31 March 2025. In this duration GANHRI will engage with the service provider on a need basis.
The Service Provider will undertake the following key deliverables:
- Undertake engagement in accordance with the International Standard on Related Services (ISRS) and the IFAC Code of Ethics for Professional Accountants, developed and issued by IFAC’s International Ethics Standards Board for Accountants (IESBA).
- Prepare an in-depth Verification Report containing all financial findings and other details as specified by GANHRI.
- Obtain a sufficient understanding of the engagement context including the contractual conditions, the Coordinator, and the applicable EC laws and regulations. GANHRI will provide relevant documents in this regard.
- Pay specific attention to the contractual provisions relevant for the following aspects:
- documentation, filing and record keeping for expenditure and income;
- eligibility of expenditure and income;
- procurement and origin rules insofar as these conditions are relevant to determine the eligibility of expenditure;
- asset management (management and control of fixed assets; e.g. equipment).
- cash and bank management (treasury);
- payroll and time management;
- accounting (including the use of exchange rates) and financial reporting of expenditure and income; and
- internal controls and notably financial internal controls.
- Perform risk analysis and clearly describe in the Verification Report.
- Conduct central audit each year to check all partners’ financial reporting and supporting documents.
- Verify all funds have been used in accordance with the established rules and regulations, which will be shared by GANHRI.
- Conduct an annual overall financial audit of the project involving all tasks given in the EC standard contract.
- Review and double-check all financial reports by partners and checking their financial reports and installments.
- Submit interim and final reports based on the audit carried out and the requirements of GANHRI.
- Thoroughly scrutinize appropriate supporting documents, records, and books of accounts relating to all activities as directed by GANHRI.
- Conduct necessary fieldwork or desk review and prepare debriefing memo. GANHRI team will provide necessary directions.
- Carry out audit in accordance with the International Auditing Standards including any tests and verification procedures as the auditors deem necessary.
- Provide the product in an electronic format or any other format as required by the GANHRI team.
- The auditor must comply with at least one of the four following conditions below:
- The auditor is the is a member of a national accounting or auditing body or institution which in turn is a member of the International Federation of Accountants (IFAC).
- The auditor is a member of a national accounting or auditing body or institution. Although this organisation is not member of the IFAC, the Expenditure Verifier commits to undertake this expenditure verification in accordance with the IFAC standards and ethics set out in these ToR.
- The auditor is registered as a statutory auditor in the public register of a public oversight body in an EU member state in accordance with the principles of public oversight set out in Directive 2006/43/EC of the European Parliament and of the Council.
- The auditor is registered as a statutory auditor in the public register of a public oversight body in a third country and this register is subject to principles of public oversight as set out in the legislation of the country concerned.
- Additionally, the auditor must have:
- A minimum of 10 years’ professional experience in auditing services.
- Prior experience of auditing documents for intergovernmental organizations or other UN agencies in the international development sector.
- Proven ability and capacity to deliver audits to meet tight deadlines, such as the flexibility to assign additional auditors to complete a project on time.
- Demonstrate effective organizational skills and ability to handle work in an efficient and timely manner.
The Technical Offer include the following documents:
- Letter of interest
- Company/institution profile including a brief description (up to 2 pages) of the company.
- The proof that the company/institution falls under one of the categories as stipulated under part A in the heading ‘Qualifications.’
- Bidders should submit a reference list (at least three implemented projects similar to the subject of the tender)
- Copy of Company’s/Institution’s Registration Certificate
- Service Tender Submission Form (Annex II)
The Financial Offer must include the following elements:
- A daily rate in EUR applicable per hour to all the range of services provided
- VAT amount, if applicable, should be presented separately
SUBMISSION OF BIDS
Offers need to be submitted through this document via e-mail to firstname.lastname@example.org by 5 March 2023, 17:00 CET indicating the tender reference number the bidder is applying for (Ref: P1180) Considering the size of technical offers subject to this tender and the email limit, the offers should be submitted via We Transfer or similar tool.