TENDERE, ACHIZIȚII ȘI CONTRACTĂRI ÎN MOLDOVA

PUBLIC CALL FOR PROPOSALS (RFP)

External Financial Audit Services for Grant-Funded Project A.K.C.E.S.S.
(Project Reference No. BMZ 41032 / KNH P8293)

1. Background & Purpose

Caritas Moldova hereby invites qualified, independent, and licensed audit firms registered in the Republic of Moldova to submit proposals for conducting the external interim financial audit of project A.K.C.E.S.S.

Project Key Information:

• Project Title: Access to knowledge, care, education, safety, and support for children and young people in rural areas of the Republic of Moldova.
• Project Reference: BMZ Project No. 41032 / KNH Project No. P8293.
• Funding Partners: German Federal Ministry for Economic Cooperation and Development (BMZ) — 75%; Kindernothilfe e.V. (KNH) — 25%.
• Total project budget is €598,667.00 for the period 11.2025 – 30.04.2028.
• Audit Purpose: To perform agreed-upon procedures to verify that reported project expenditures are real, accurate, eligible, and compliant with the Project Agreement and BMZ/KNH financial guidelines.

2. Scope of Work & Audit Standards

The audit must be executed in accordance with International Standards on Auditing, specifically ISA 805 (Revised), Special Considerations — Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement, and the IFAC Code of Ethics for Professional Accountants.

Core Verification Scope:

• Coverage Ratio: Minimum Expenditure Coverage Ratio (ECR) of 65% of total project expenditure, and at least 20% for each individual budget line.
• Financial Checks: Verification of double-entry accounting records, monthly bank reconciliations, procurement compliance, payroll and tax records, per diems, collective vouchers (max €50 equivalent), asset inventory (>€800), and vehicle logbooks.
• Risk Assessment: Classification of identified audit findings by risk severity (Low, Medium, High, Extremely High) and probable cause.

Key Deliverables & Target Dates:

• Draft Audit Package: Submission of Draft Audit Report & Draft Management Letter by March 12, 2027.
• Final Audit Package: Submission of Final Audit Package by March 31, 2027, containing: (1) Final Audit Certificate, (2) Quantitative Statement of Application of Funds, (3) Report of Factual Findings, (4) Management Letter with control recommendations, and (5) Management Response.

3. Key Timelines & Calendar

4. Eligibility & Required Application Package

Applicants must demonstrate professional independence, legal qualification, and proven experience in donor grant audits.

Application Requirements:

• Technical Offer: Detailed audit methodology, work plan, composition of team with CVs, and 3 professional references.
• Financial Offer: Lump-sum fee quotation in EUR (or MDL equivalent), including all fees, taxes, and out-of-pocket expenses.
• Legal & Qualification Proof: State Register extract, professional audit license / registration certificate, ACAP membership proof, tax clearance certificate, and professional liability insurance.
• Independence Declaration - LINK HERE: Duly signed and stamped Annex A (Declaration of Independence), confirming no conflict of interest.

5. Submission Guidelines & Evaluation

Proposals will be evaluated based on: Technical Qualification & Experience, Audit Methodology & Work Plan, and Financial Offer.

Submission Details:

• Submission Method: Electronic submission only to: procurement@caritas.md and financiar@caritas.md
• Submission Deadline: November 26, 2026, 18:00 (EET / Chisinau time). Late applications will be disqualified.
• Contact Person: Enquiries for technical clarifications may be addressed to Mariana Cara at: financiar@caritas.md
• Detailed Audit Requirements: Further details regarding the audit scope, methodology, applicable standards, deliverables, and other conditions governing the audit process are provided in the detailed Terms of Reference (ToR), available HERE

6. Standard Deliverables Package

• Report of Factual Findings:
• Statement of Application of Funds:
• Final Audit Certificate:
• Management Letter:
• Management Response:
• Complete Mandatory Annexes

7. Evaluation Criteria