Projects

Project Name: CEA Boost Project Côte d’Ivoire
Start and End Dates: 1 July 2022 – 31 December 2023
Project Number: PRJ13-169-0005
Total Budget: EUR 25,394

Project Name: PR 2022–2026: Côte d’Ivoire
Start and End Dates: 1 April 2022 – 31 July 2025
Project Number: PRJ13-157-0003
Total Budget: EUR 419,291

General Context

This document constitutes the Terms of Reference (ToR) for the recruitment of an external audit firm to carry out the financial audit of two projects in Côte d’Ivoire: the CEA Boost Project (PRJ13-169-0005) and the RP 2022–2026 Project (PRJ13-157-0003).

The Côte d’Ivoire Red Cross (CRCI), in cooperation with the Netherlands Red Cross (NLRC), has implemented the following projects:

CEA Boost Project – PRJ13-169-0005

Implemented by the CRCI, this project was initially signed on 7 December 2022, with the most recent addendum signed on 20 July 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 d’Ivoire. It aims to improve interactions and communication between local communities and CRCI, ensuring that community needs and concerns are proactively addressed through a series of trainings.

RP 2022–2026: Côte d’Ivoire – PRJ13-157-0003

Implemented by the CRCI, this project was initially signed on 21 July 2022, with an addendum signed on 26 June 2024. This project is also funded by the NL MoFA.

The RP Project in Côte d’Ivoire aims to strengthen CRCI’s disaster preparedness and response capacity to reduce the impact of disasters on people living in vulnerable conditions. Key objectives include developing the supply, logistics and distribution chain; improving CRCI’s multi-risk/epidemic response capacity during emergencies; positioning CRCI as a reference organization through the implementation of a formal cash transfer system that meets national and international standards; strengthening CRCI’s auxiliary role, mandate, and legal framework; and designing and implementing a disaster risk management policy.

The CRCI has implemented these projects with the support of the NLRC. Activities carried out by CRCI will be verified in line with accountability requirements.

Final Audit Report Covering the Entire Project Implementation Period

• From 1 July 2022 to 31 December 2023 for CEA Boost PRJ13-169-0005
• From 1 April 2022 to 31 July 2025 for RP 2022–2026: Côte d’Ivoire – PRJ13-157-0003

The final audit report must be submitted by 28 November 2025.

II. Audit Objectives

The audit must be conducted in accordance with International Standards on Auditing (ISA) 800/805.

The audit must include as many observations as the circumstances require.

The auditor’s opinion on the specific objectives outlined below must be reflected in the audit report, and will cover the following:

• Issue an opinion on the financial statements extracted from CRCI’s financial system, specifically on whether they present a true and fair view of CRCI’s income and expenditure, in line with the grant conditions and generally accepted accounting principles.
• Assess CRCI’s internal control system, estimate audit risk, and identify any matters that should be reported, including any significant internal control weaknesses.
• Provide findings to determine whether the recipients complied with all material aspects of the conditions set out in the Memorandum of Understanding. Any material facts not complying with these conditions and any indications of unlawful acts must be identified. These findings must also address any requirements for the recipient’s own contributions.
• Verify whether the reported activities and expenditures comply with the signed Memorandum of Understanding (including the budget) and any approved budget revisions.
• Verify whether the total amounts of income received and expenditures incurred, as recorded in CRCI’s accounting system, match the details recorded in the NLRC Winpaccs financial system. Any discrepancies must be specified by budget line and reported.
• Check the eligibility period for expenses: only costs actually incurred and paid during the implementation period are eligible.
• Verify that expenses and costs are supported by appropriate documentation. Based on professional judgment, the auditor must assess whether this documentation is sufficient and appropriate as audit evidence and whether it aligns with the nature of the activity and the associated approved budget.
• Verify whether any assets (buildings, stock, or land) were purchased and allocated to the project.
• When auditing the financial statements, for selected external invoices, the auditor must establish that the organization’s procurement policy was followed and that suppliers were selected objectively, with multiple quotes requested as agreed in the MoU.
• Verify whether any reserves have been set aside using project funds. Only reserves for evaluations and external audits are allowed.
• Verify that the organization complies with the following:
  • Applicable rules, regulations, and laws have been applied to the reported amounts.
  • The quality of the internal control, expenditure validation, procurement, and monitoring processes has been maintained.
  • Evaluate whether the administration provides a clear and complete understanding of:
    • Amounts received from NLRC headquarters.
    • Amounts returned to NLRC headquarters.
    • Amounts justified by CRCI.

III. Scope of the Audit

Preparation

The auditor must review conclusions and recommendations from previous audits (if applicable).

Drafting the Audit Plan

The auditor must prepare an audit plan, including an assessment of internal controls, analytical procedures, and substantive testing.

The auditor must ensure compliance with all applicable health protocols.

The audit must be conducted in Abidjan, Côte d’Ivoire.

Implementation

The auditor must audit the financial statements based on the audit plan and produce an audit report.

The auditor must obtain a representation letter from CRCI management certifying the completeness and accuracy of the financial statements.

The auditor must ensure that audit working papers contain sufficient, relevant documentation, and must document the audit procedures performed and results obtained.

The auditor must verify that any contracts signed between grant beneficiaries and other organizations involved in the activities covered by the decision have been audited.

The steps listed in III.1, 2, and 3 are neither exhaustive nor restrictive and must not limit the auditor’s professional judgment. Any restriction on the scope of the audit must be stated in the auditor’s report.

Reports

The auditor must submit an audit report that includes:

• The objective, scope, audit criteria applied, and any restrictions encountered.
• The project’s financial statements, including the accounting principles used.
• A clear and substantiated opinion on the accuracy and fairness of the financial statements, in the following form:
  *“We have audited the financial statements of CRCI relating to projects * and * for the period from * to . CRCI management 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 financial results broken down by currency.
• A comparison table between the approved budget and actual expenditures.
• A statement of transfers received and exchanged amounts, 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 (ISA). These standards require that we plan and perform the audit to obtain reasonable assurance that the financial statements are free from material misstatement. The audit includes examining, on a test basis, evidence supporting the amounts and disclosures presented. We believe that our audit provides a reasonable basis for our opinion.”

IV. Review

NLRC headquarters reserves the right to review the audit. The appointed auditor must participate in this review and provide all relevant documents relating to the audit.

V. Audit Working Papers

The audit firm must maintain orderly and accessible working papers. These must be retained for a period of ten years from the audit’s completion date.

VI. Implementation Conditions

The auditor will follow CRCI’s financial guidelines but must specifically ensure the following:

• No reserves may be charged to the funding.
• All investments must be charged to the funding.
• Declare any other income such as interest.
• Costs are eligible only if invoiced and paid within the following periods:
  • For CEA Boost: 31 July 2022 – 31 December 2023
  • For PR 2022–2026: 1 April 2022 – 31 July 2025

At least 80% of total reported expenditures will be reviewed; this includes 80% of each budget line and cost category (as defined in the programme accounting ledger). The auditor must ensure systematic and representative verification.

Total Committed Budgets:
EUR 25,394 (CEA Boost Project Côte d’Ivoire)
EUR 419,291 (PR 2022–2026: Côte d’Ivoire)

VII. Deliverables

1. At the end of the audit, the auditors will submit six (6) original copies (three in French and three in English) and two (2) electronic copies (one in French and one in English) of the audit report, including the financial statements, to CRCI and NLRC. The report must be written in both French and English.
2. A management letter with observations, recommendations, and comments useful for improving project management must be provided.
3. A summary of any non-compliances identified, ranked by severity, with proposals for corrective measures.

VIII. Responsibilities and Communication

The auditor will be managed by CRCI. The NLRC Finance and Administration Manager and the NLRC Project Delegate will coordinate the process in close collaboration with CRCI’s finance/accounting and programme teams.

IX. Audit Firm Qualifications

• Preference will be given to auditors based in the West Africa region with an international affiliation.
• Fluency in both French and English is essential for this assignment.

X. Climate and Environmental Impact

The NLRC has recently signed an environmental charter. As we strive to ensure that all our operations align with this new commitment, we also require that any collaboration with external parties complies with this charter.

Any additional requirements the service provider should aim to meet (for example, remote work arrangements, avoiding sending large teams to the field, evidence of the company’s own environmental commitments) must be considered.

How to apply

A. Submission Guidelines

The various supporting documents can be found here: RFP IC 2025 – 1005_NLRC Final External Audit

Interested firms are invited to submit both a technical and a financial proposal that meets the requirements outlined in these Terms of Reference (ToR). Proposals may be submitted in either English or French.

These proposals will be evaluated separately, and the contract will be awarded to the candidate with the highest overall score. Proposals will be assessed based on compliance, quality, and price. In principle, the contract will be awarded to the organization submitting the most economically advantageous offer. This means that not only the price but all award criteria will be taken into account.

• Submission deadline: 15 August 2025 – 17:00 (UTC+1 – Amsterdam time)
• Submission email: [email protected]
• Email subject line: RFP IC 2025 1005 – Bid Submission – [Your Company Name]
• Submission method:
  Bidders are strongly encouraged to include a cloud storage link (Google Drive, Dropbox, etc.) in their email, granting view and download access to the Netherlands Red Cross. This ensures secure transmission and helps avoid email attachment size limitations.
• Any questions, comments, or requests for clarification must be sent to: [email protected], with a copy to [email protected] by 8th August 2025.

Important: Bidders must not send proposals to any other Red Cross email address. Failure to comply with this requirement will result in immediate disqualification.

B. Administrative Compliance

In order to be shortlisted and evaluated according to the selection criteria (see Section C), your bid must include the following items — failure to provide any of these will render your application ineligible:

• Proof of registration with the relevant Chamber of Commerce and/or documentation proving registration as a self-employed entity (depending on status: receipt of declaration filing with the CFE, RSEIRL extract, K or K-bis extract), as well as a VAT registration or tax identification number.
• CVs of the staff proposed for this assignment, demonstrating relevant experience.
• A technical proposal/methodological note, including a provisional timeline in line with these ToR.
• A financial proposal indicating a total price, with a detailed breakdown of costs by days or hours worked, professional fees, any applicable overheads, the VAT component, and a proposed payment schedule.
• Two (2) references or examples of comparable assignments carried out by the bidder, in terms of scope, duration, and budget.

C. Bid Requirements and Selection Criteria

Key Assessment Criteria

• Experience, skills, and capacity of the service provider
  Proven experience conducting audits for donor-funded projects (references); qualifications (short CVs) and language skills of the proposed team members (fluency in English and French is mandatory); capacity of the bidder to meet the requirements of the Netherlands Red Cross (NLRC).
• Technical approach and implementation plan
  Clear and structured audit methodology; risk management approach; proposed tools and procedures to deliver the assignment in line with the ToR.
• Work plan and project management
  A realistic and detailed timeline; allocation of resources; identification of a project manager; logistical feasibility.
• References
  At least two relevant and contactable references for clients served within the past twenty-four months.
• Capacity
  The proposal must clearly state whether the bidder has the resources needed to meet the ToR requirements and demonstrate any relevant presence or familiarity with the regional context: knowledge of Côte d’Ivoire or West Africa; presence in the region or ability to deploy locally.

Supplier Registration

The Netherlands Red Cross is currently implementing a selection and registration process for all service providers and suppliers with whom it enters into contractual agreements.

As part of this process:

• Bidders are required to complete the NLRC Supplier Registration Form and submit all supporting documents requested in the form.
• If the engagement under these ToR requires travel outside the supplier’s country of residence, the selected bidder must sign a Non-NLRC Staff Commitment Note before departure. A template of this note will be provided during the tender process for review and signature.

Supplier registration is a prerequisite for the final award of the contract.

D. Indicative Timeline

Deadline for submission of proposals: 15 August 2025
Evaluation and selection of audit firm: 18–30 August
Notification of award and contracting: Early September
Audit start and end date: 1 October 2025 – 22 October 2025
Deadline for submission of draft report: 31 October 2025
Deadline for submission of final audit report: 28 November 2025