Call for proposals for audit services
Fundația Centrul Moldo Elvețian pentru Cooperare SKAT, implementer of the Ma Implic Project on Civic Engagement in local governance Phase II ( hereinafter “Ma Implic”), funded by the Swiss Agency for Developement and Cooperation (SDC) is inviting the audit companies to submit offers for performing the yearly audit in accordance with International Standards on Auditing ISA 805 “ Special Considerations─Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement”.
BACKGROUND INFORMATION
Ma Implic project (Phase II) aims to contribute to improved local governance and better access and quality of public services for the population of Moldova. To this end, Ma Implic project supports different stakeholders to improve three fundamental dimensions of a well-functioning local government unit:
- Partner LPA clusters to manage resources and local development in a more sustainable, inclusive and accountable way (Outcome 1);
- The Government to promote and coordinate the local government reform in an efficient, effective and transparent manner (Outcome 2);
- People in partner communities to meaningfully engage in local governance processes and to influence the provision of local public services (Outcome 3).
Ma Implic Phase II commenced in November 2023 and will run until 31 October 2027.
Overall budget for 4 years of project implementation is 6.96 mln CHF.
In addition to the Ma Implic Phase II contract, the donor added an "additional credit” to this project. This “additional credit” is implemented on the basis of a separate budget with a total value of 2.65 mln CHF. This additional credit will be implemented during a period of 29 months (01 August 2024 – 31 December 2026).
The overall goal of the additional credit is to contribute to the improved access and quality of public services for the rural populations. The activities focus specifically on
- supporting 4 LPAs to improve their water supply systems with targeted interventions, based on the technical groundwork and investments that have been made in Phase 1 of the Ma Implic project.
- the improvement of energy efficiency in targeted rural locations, aiming at a reduction of energy consumption through energy efficiency improvement measures.
More information about the project can be found on the project’s website www.ma-implic.md and the project’s facebook page https://www.facebook.com/ProiectulMaImplic
SUBJECT OF THIS TENDER
Subject of this tender is the audit of the project expenditures for project year 1 (period 01.11.2023 – 31.10.2024) for the Ma Implic Phase II project and the expenditures for the Additional Credit for the period 01.08.2024 – 31.10.2024.
The audit will be carried out in December 2024 and shall comprise one audit report for both budgets.
The final report shall be submitted in English not later than January 15th 2025.
Subject to satisfactory performance, the contract is subject for renewal for a period of up to 4 years as illustrated in the audit schedule below.
Audit schedule
|
Time of performing the audit |
Project(s) audited |
Est. value of operations audited |
|
December 2024 |
Ma Implic 2 (11/23 - 10/24) |
Up to 1 million CHF |
|
Add. Credit (08/24 - 10/24) |
ca. 100’000 CHF |
|
|
December 2025 |
Ma Implic 2 (11/24 - 10/25) |
ca. 2 million CHF |
|
Add. Credit (11/24 - 10/25) |
ca. 1 million CHF |
|
|
December 2026 |
Ma Implic 2 (11/25 - 10/26) |
ca. 2 million CHF |
|
Add. Credit (11/25 - 10/26) |
ca. 1.2 million CHF |
|
|
December 2027 |
Ma Implic 2 (11/26 - 10/27) |
ca. 2 million CHF |
|
Add. Credit (11/26 - 12/26) |
ca. 300’000 CHF |
Only audit companies with documented experience in auditing international projects are eligible.
Timetable for the submission of offers
|
|
DATE |
DEADLINE |
|
Requests for clarifications in written format |
27/09/2024 |
17:00 |
|
Clarifications by Fundația Centrul Moldo Elvețian pentru Cooperare SKAT |
30/09/2024 |
17:00 |
|
Deadline for submitting offers |
06/10/2024 |
17:00 |
Eligibility criteria
|
Requirements |
Documentary evidence |
|
Only complete offers will be considered |
|
|
The company/organisation is registered in Republic of Moldova |
Copy of the registration certificate |
|
License in providing audit services |
Copy of the license certificate |
Each offer will be evaluated in accordance with the criteria and the weighting as detailed below.
Evaluation criteria of eligible offers
Criteria for evaluation of the Technical offer
|
Requirements |
Documentary evidence |
|
Company profile (activities, turnover, clients). Minimum 5 years of experience in NGO sector, audit of international projects. |
Company profile. Hard copy |
|
Three references of having audited international organizations or projects (preferably International NGOs) |
Copy of references |
|
- CV of the lead auditor employed by the company. - Certified Auditor certification - Minimum 5 years of experience required in auditing - Bachelor in Economy – preferably Banking, Finance and Accounting - Master degree in any finance subject is an advantage. - ACCA, CPA certification is an advantage
|
- CV - Diplomas - Certifications - Personal references
|
|
- Two CV(s) of the proposed staff employed by the company. - Minimum 3 years of experience required in auditing. - Bachelor in Economy – preferably Banking, Finance and Accounting - Master degree in any finance subject is an advantage. - ACCA, CPA certification is an advantage
|
- CVs - Diplomas, - Certifications - Personal References
|
Criteria for evaluation of the financial offer:
|
Requirements |
Documentary evidence |
|
“Ma Implic Project Phase II” 01.11.2023 – 31.10.2024 , inclusive Additional Credit 01.08.2024 – 31.10.2024 |
Financial offer document presenting price for the audit of the overall project period 01.11.2023 – 31.10.2024 |
The weighting of the criteria for evaluation of technical and financial offers are as follows:
|
Criteria |
Max points |
|
Technical offer* |
50 |
|
- Company profile (activities, turnover, clients, experience) |
10 |
|
- Three references of having audited international organizations or projects (preferably International NGOs) |
10 |
|
- CV of lead auditor employed by the company |
15 |
|
- Two CV(s) of the auditing staff employed by the company |
15 |
|
Financial offer for Nov 2023 – Oct 2024 (VAT 0%) |
50 |
|
- Ma Implic project Phase II, incl. additional credit |
50 |
|
Total maximum score |
100 |
Offers must be submitted in hard copy format only. Offers must be submitted using the double envelope system: the outer parcel or envelope shall be marked as: External audit of Fundația Centrul Moldo Elvețian pentru Cooperare SKAT, Ma Implic project Phase II. This shall contain two separate, sealed envelopes, one bearing the words ‘Technical Offer’ and the other ‘Financial offer’.
Offers must be submitted in English language exclusively to the following address:
Fundația Centrul Moldo Elvețian pentru Cooperare SKAT,
str. Alexei Mateevici 34, MD 2012,
mun. Chisinau
The questions and requests for additional information, inclusive ToR, must be addressed in written form and send to the email addresses daria.rotaru@int.skat.ch with CC matthias.morgner@skat.ch according to the timetable.
