CCF Moldova – Children, Communities, Families (CCF) is seeking to contract a local institution to provide audit service

CCF Moldova – Children, Communities, Families (CCF) is seeking to contract a local institution to provide audit service of the project: „Participation now! - Improving the participation opportunities of children and young people with disabilities in school education in Moldova”, financed by the German Federal Ministry of Economic Cooperation and Development (BMZ).

This audit will include a mid-term audit to be completed by the end of November 2024 for the period March 2023- July 2024, followed by a final audit by October 2025 for the whole project.

The proposal should cover both audits as part of the overall contract.

The selected institution will conduct all the activities under the provisions of the Terms of Reference (ToR).

Specifications of the project:

Activities: Infrastructure costs for 18 schools; Equipping 18 schools with inclusive services and assistive technology for children and young people with selected disabilities; Advocacy and outreach efforts; Transportation costs; workshops and TOT, etc.

Project period: March 2023- July 2024.

Project amount: 788.000 EUR (including public German funds and own contributions).  

Requirements for Bidding Companies The bidding institution is expected to meet the following requirements:  

• Accreditation: The auditor must be either internationally recognised or certified by the Moldavian Audit Chamber. Proof of certification and registration with the Moldavian Audit Chamber should be included in the application.
• Relevant Experience: The auditor must have experience auditing international development projects, with preference given to those with experience in German Federal Government-funded projects.
• NGO Experience: Experience in auditing NGO funds is considered an advantage.
• Language Proficiency: The audit report must be drafted in English. Auditors are expected to demonstrate professional competence, ensuring that the report is both understandable and compliant with relevant standard.

Proposal Submission

Bidding companies should submit the following documents:

1. Technical Proposal, containing (in a separate document):

• Company overview, including a brief description of available technical backstopping facilities required to fulfil the tasks,  
• Previous proven experiences in the development of the energy audits.
• Copy of the company registration certificate in the Republic of Moldova, any available license, permit, professional qualification certificate available relevant to the assignment.
• Outline of team composition and CVs of proposed experts according to described requirements.
• Outline of the proposed concept on how the objectives defined in Chapter 2 are to be achieved.

2. Financial Proposal, containing (in a separate document):

• The rates per day in EUR and the number of total expert days estimated for the entire assignment
• A breakdown of the financial offer, including the costs for the deliverables.

Confidentiality

All personal data are for the internal use of CCF Moldova-Children, Communities, Families. Confidentiality is guaranteed.

Evaluation Criteria

Proposals will be evaluated based on the following ratio :70% for the technical offer and 30% for the financial offer.

After selecting the winner, we will share the relevant documents for the audit process, such as the Audit structure.

Expected Deliverables

The selected auditor is expected to deliver the following:

•  Audit Opinion (ISA 800):
  • Objective: Provide an opinion on whether the financial statements are accurate and in line with the special purpose framework.
•  Compliance Opinion (ISA 3000):
  • Objective: Assess and report on the compliance with the funding agreement and proper use of funds.
•  Management Letter:
  • Objective: Highlight any issues, such as non-material exceptions, weaknesses in internal controls, operational inefficiencies, and areas of non-compliance, with actionable recommendations for improvement.
• Detailed Audit Report:
  • Objective: Present a summary of the audit, including findings, the audited financial statements, and compliance assessment.
  •  Submission Details

Applications must be submitted  an email with the offer at the email: sergiu.busuioc@ccfmoldova.org,  not later than 30.08 2024, 17:00 Chisinau local time.

Please note that applications received after the deadline, as well as incomplete applications, will not be considered.