TENDERE, ACHIZIȚII ȘI CONTRACTĂRI ÎN MOLDOVA

TERMS OF REFERENCE for the selection of an audit company to perform the financial audit of the project

„Think, Act, Lead: Empowering Rural Youth for Democratic Participation and Media Literacy in Moldova”

INTRODUCTION

A.O. „CONCORDIA. Proiecte Sociale” announces a tender for the selection of an audit company to carry out the final financial audit of the project „Think, Act, Lead: Empowering Rural Youth for Democratic Participation and Media Literacy in Moldova”, implemented from 01.05.2026 to 31.12.2026 with the financial support of the German Federal Foreign Office (GFFO) and Kindernothilfe e.V. (KNH, Germany).
The selected company will provide the services in accordance with these Terms of Reference, the donor’s Terms of Reference for audits of GFFO grant-funded projects (Annex 4a – mandatory) and the audit contract, which will be concluded according to the template required by the donor (“Contract for the Performance of Project Audits”, Annex 4b to the Project Agreement between KNH and CONCORDIA Moldova).

GENERAL FRAMEWORK

Public Association „CONCORDIA. PROIECTE SICIALE” (hereinafter CONCORDIA Moldova) is an independent non-governmental organisation founded in the Republic of Moldova in 2004, dedicated to supporting children, young people, families and elderly persons in difficult situations to lead an independent and responsible life. CONCORDIA Moldova provides daily help and support through 38 services in 32 localities, reaching more than 14,000 unique beneficiaries every year.
The project aims to empower 80 young people in difficult situations (aged 15–25) from the rural localities of Dubăsarii Vechi (Criuleni district), Congaz (ATU Gagauzia) and Lăpușna (Hâncești district), as well as the members of the Youth Council, to become active, informed and resilient democratic citizens. Through non-formal education, young people acquire civic, critical thinking and media literacy skills.

The project is structured in three clusters of activities:

• Cluster 1: Building young people’s capacities on democracy, participation and media literacy;
• Cluster 2: Promoting dialogue and cooperation with local public authorities;
• Cluster 3: Communication, dissemination and exchange of experience.

Key financial data of the project

OBJECTIVE AND TYPE OF THE AUDIT ENGAGEMENT / OBIECTUL ȘI TIPUL MISIUNII DE AUDIT

The engagement consists of the final financial audit of the project for the period 01.05.2026 – 31.12.2026, performed as an agreed-upon procedures engagement in accordance with ISRS 4400 (Revised) and the IESBA Code of Ethics, resulting in a report of factual findings and a Management Letter.
The objective is to verify that the expenditure claimed by CONCORDIA Moldova in the final financial report and voucher list has occurred (reality), is accurate and is eligible, i.e. has been incurred in accordance with the terms and conditions of the Project Agreement with KNH and its annexes.
The procedures to be performed, the donor requirements, the classification of findings and the mandatory structure of the audit report are set out in Annex 4a “Terms of Reference (TOR) for performing audits of financial reports of projects that are grant-funded by the German Federal Foreign Office (GFFO)”. Annex 4a is mandatory, forms an integral part of these Terms of Reference and of the audit contract and must be fully complied with by the auditor.

The Auditor is responsible to verify:

• the entity’s compliance with the criteria and specifications set out in the Project Contract (Grant Agreement);
• proper bookkeeping, documentation, filing and record keeping for expenditure and income;
• the accounts on the basis of original vouchers (primary documents);
• the plausibility, eligibility and reasonableness of expenditures;
• the correct assignment of expenditures to the respective budget lines and compliance with the approved budget and permitted deviations;
• the overall financial management of the project;
• compliance with the applicable social and labour legislation (payroll, contracts, taxes and social contributions);
• compliance and proper application of the applicable procurement regulations (donor rules and internal procurement policy of the Organization);
• that, according to the bookkeeping records and the audit of accounts, the expenditures are covered by the revenues;
• that there is no double financing of the same expenditures by other funding bodies;
• that the financial statement contains a clear description of cash flows, evidenced by currency exchange confirmations and bank statements, and that exchange rates were applied correctly;
• the existence, registration and correct use of assets (fixed assets, inventory) purchased from project funds;
• that the original vouchers are kept in appropriate order, ready to be presented for an external inspection at any time.

WORK PLAN / PLANUL DE ACTIVITATE

REPORTING

The audit report (report of factual findings) shall be prepared in English and Romanian, follow the mandatory structure of Annex 4a, and be checked and signed by the responsible auditor authorised to represent the audit company.
The report shall include: report recipients, audit objective, project description, standards and ethics applied, documents consulted, detailed presentation of procedures and findings (classified by risk/impact and probable cause), the Statement of Application of Funds, budget deviations above 20%, material findings and the Final Audit Certificate with the required wording.
Mandatory annexes: Terms of Reference (Annex 4a), verified financial report, voucher list, staff & salary table, inventory list.
The auditor shall also prepare a Management Letter with immaterial findings and recommendations, obtain the Management Response of CONCORDIA Moldova and attach both to the report.
The final report and Management Letter shall be delivered in 3 (three) signed original copies in English and 2 (two) signed original copies in Romanian and as well as in electronic format (signed PDF and editable financial tables).
After the fieldwork, the auditor shall hold a closing meeting with the management, the project coordinator and the accounting staff of CONCORDIA Moldova to discuss the results, deficiencies and recommendations.

PLACE OF THE AUDIT AND ACCESS TO DOCUMENTS

The audit shall be carried out at the administrative office of A.O. CONCORDIA Moldova, mun. Chișinău, str. Anatol Corobceanu 13/1, MD-2004. CONCORDIA Moldova will provide the necessary support and working space for the audit team.

Important note: In accordance with the internal procedures regarding the processing of information with limited accessibility , CONCORDIA Moldova will provide access to the primary documents necessary for the audit on paper (originals) and in electronic format (access to the accounting software), at the headquarters, using the devices made available by the Organization, to be examined without the possibility of copying them to external media. The audit company shall comply with the requirements of the Personal Data Protection Policy.

AUDITOR REQUIREMENTS

Professional qualification – at least one of the following conditions must be met:

• Member of IFAC (International Federation of Accountants) or commitment to comply with IFAC standards;
• Statutory auditor registered in an EU Member State or in a third country (in the Republic of Moldova – entered in the Public Register of Audit Entities).
• The qualification of the auditor/audit firm as a chartered certified accountant/certified public auditor must be valid at the time of the award and must be confirmed by the German embassy, ACCA or a recognised institution in the auditor’s country of residence (e.g. the Public Audit Oversight Council, a national institute/association of auditors or accountants)

In addition, the Auditor shall:

• be independent from CONCORDIA Moldova and have no involvement in its accounting process;
• hold a valid professional risk (liability) insurance;
• have proven experience in auditing projects of non-profit organizations financed by international donors.

SUBMISSION OF OFFERS

Closing date and time

All offers in response to these ToR must be received no later than 16:00 (local time), 19 October 2026, with the mention “Audit – Think, Act, Lead  / name of the bidder”. Offers may be submitted:

• electronically, signed with an electronic signature, to: moldova@concordia.md; or
• in hard copy, signed and stamped, in a sealed envelope, at: A.O. „CONCORDIA. PROIECTE SOCIALE”, mun. Chișinău, str. Anatol Corobceanu 13/1, MD-2004.

Components of the offer

A. Mandatory forms (attached to these ToR):

• Application Form (Annex 1) – fully completed, dated and signed;
• Financial Offer (Annex 2) – fully completed, dated and signed;
• Technical Offer (Annex 3) – fully completed, dated and signed, together with the requested attachments.
• TofR for audits (Annex 4a) of GFFO grant-funded projects, signed (mandatory, in English – donor document)

Content of the offer:

1. Cover letter, including:

• company profile and contact details;
• company competencies and experience;
• references from two non-associated referees;
• members of the audit team holding auditor certificates;
• copy of the professional risk insurance policy;
• copy of the extract from the State Register of Legal Entities (updated).

2. Technical offer, including the following attachments:
   • company profile with a brief description of its activity and relevant audit experience (max. 2 pages);
   • composition of the audit team directly involved in the engagement (at least one certified auditor), with CVs, copies of auditor certificates and other relevant certificates;
   • institutional experience (including audits of non-profit organizations in the Republic of Moldova and of donor-funded projects) and past performance in similar projects, with the list of audited organizations / projects;
   • brief audit methodology and confirmation of compliance with the work plan in Section 8.
   • company portfolio including relevant experience in auditing non-profit organisations and projects funded by international organisations; audit team directly involved, with CVs and copies of audit certificates; references from two unaffiliated audited legal entities.
3. Financial offer including the total price of the services, without VAT. A.O. „CONCORDIA. PROIECTE SOCIALE” is exempt from VAT without the right of deduction, according to art. 103 para. (9²) of the Fiscal Code of the Republic of Moldova: “Goods and services imported or purchased on the territory of the Republic of Moldova by non-commercial organizations meeting the requirements of art. 52, for the purpose of building social assistance institutions, as well as goods and services imported or purchased on the territory of the Republic of Moldova by these non-commercial organizations for the needs of these institutions, are exempt from VAT without the right of deduction.”
4. Annex 4a – TOR for audits of GFFO grant-funded projects – MANDATORY, signed and stamped on the last page with the mention “Read and accepted”. Offers without the signed Annex 4a will be disqualified.
   
   EVALUATION CRITERIA

Selection of candidates

Offers will be evaluated by the evaluation committee of CONCORDIA Moldova, based on the criteria described above. Offers that do not include all mandatory documents may be disqualified. The applicant that obtains the highest score will be invited to negotiate and sign the contract.

CONCORDIA Moldova reserves the right to request additional documents or clarifications during the evaluation and to invite short-listed applicants to make oral presentations, which will be evaluated based on the same criteria.

QUESTIONS, CLARIFICATIONS AND SUBMISSION / ÎNTREBĂRI, CLARIFICĂRI ȘI DEPUNEREA OFERTELOR

Questions or requests for clarification regarding these Terms of Reference shall be sent in writing by e-mail to galina.bujor@concordia.md or olesea.bulgac@concordia.md until 15.10.2026.

GENERAL CONDITIONS

Assessment disclosure and cost responsibility. CONCORDIA Moldova is not obliged to disclose to applicants how offers are assessed or to provide information about the selection process. Applicants bear all costs related to the preparation and submission of their offers, including costs of demonstrations, meetings and negotiations.

Not a contract. These ToR do not constitute a contract or commitment. Submitting an offer does not oblige CONCORDIA Moldova to award a contract, nor to cover any costs incurred in preparing the offer. CONCORDIA Moldova reserves the right to cancel or suspend the selection procedure, in whole or in part, and to reject all offers at any time before the award of the contract, without any liability towards the applicants.

Validity of offers. Offers must remain valid for at least 45 days from the submission deadline.

Confidentiality and personal data protection. Personal data of applicants and their representatives will be processed in accordance with Law No. 133/2011 on the protection of personal data, exclusively for the purpose of evaluating offers and awarding the contract. By submitting an offer, applicants consent to the processing of their personal data for these purposes. The Auditor shall keep confidential all information obtained during the engagement.