Framework agreement(s) for ECHO and general external audit services for the Netherland Red Cross At Netherlands Red Cross

Please find the Full Tender Dossier: TD LOG 2026 1241_FA_External_Audit.docx

And supporting documents: TD LOG 2026 1241_FA External Auditors

Introduction

The Netherlands Red Cross is seeking to establish framework agreement(s) with one or more external audit firms for the provision of audit services on an as-needed basis. The immediate objective is to ensure readiness for a forthcoming ECHO-related certification or ex-ante assessment assignment while also creating a broader, reusable framework for future institutional assurance needs.

The tender is divided into two lots so that specialised ECHO requirements can be assessed separately from broader audit and assurance requirements. Bidders may apply for one lot or both lots. Each lot will be evaluated and awarded independently.

Background

NLRC operates in humanitarian and/or development settings and is subject to donor, regulatory and governance requirements relating to accountability, internal control, compliance, and independent assurance. NLRC anticipates a future ECHO certification or ex-ante assessment assignment, but the final donor-specific terms of reference are not yet available at the date of this tender – expected ECHO ToR in June 2026.

To avoid delays once assignment-specific requirements are issued, NLRC intends to pre-select external audit providers through framework agreement(s). This will allow faster mobilisation for urgent donor-driven assignments while maintaining competition, quality, and consistency across engagements.

Purpose and Objectives

The purpose of this tender is to identify and contract suitably qualified external audit firms that can deliver independent, professional, and timely services under future call-off assignments.

secure rapid access to qualified audit and assurance capacity;
ensure high-quality service delivery for ECHO-specific and general audit needs;
reduce procurement lead times for urgent assignments;
maintain flexibility to commission assignment-specific work under agreed contractual conditions;
allow NLRC to adapt future call-offs to donor-specific terms, including any official ECHO terms released after this tender.

Lots and Scope of Services

Lot 1 – ECHO-specific external audit services

DG ECHO ex-ante assessment, certification-related work, or comparable assurance engagements;
follow-up assessments, reassessments, or action-plan verification linked to ECHO requirements;
systems and compliance reviews specific to EU humanitarian donor frameworks;
other assignment-specific services that may be defined by the final ECHO or comparable donor terms of reference.

Refer to Annex 5 & 6 for previous ECHO assessment ToR.

Lot 2 – General external audit services

donor compliance audits and systems audits;
expenditure verifications and agreed-upon procedures;
internal control, governance, procurement, safeguarding, anti-fraud, and anti-corruption reviews;
partner, sub-recipient, or country office assurance work, where applicable;
other institutional audit and assurance assignments as defined in individual call-offs.

The NLRC reserves the right to refine, expand, reduce, or otherwise specify the final scope, deliverables, and timetable for each assignment through individual call-off documents.

Methodology

For each call-off assignment, the selected auditor shall be expected to apply a professional methodology proportionate to the assignment’s scope and standard. This shall normally include the following elements:

review of the assignment-specific terms of reference, donor requirements, and supporting documentation;
confirmation of independence and absence of conflict of interest;
preparation of an inception note, work plan, or equivalent planning document;
desk review, document analysis, and fieldwork as required;
testing of systems, controls, procedures, and supporting evidence;
opening and closing meetings with NLRC;
issue of draft and final deliverables, including findings and recommendations;
maintenance of adequate working papers and evidence files.

For Lot 1 assignments, bidders must confirm their ability to work under the applicable professional standards and to align fully with the official donor-specific ECHO terms of reference once released (Refer to Annex 6 for previous ECHO assessment ToR).

Deliverables, Required Output and Planning

Exact deliverables and deadlines will be agreed per specific assignment. Depending on the nature of the call-off, the selected provider may be required to submit some or all of the following:

inception note or audit plan;
document request list and fieldwork schedule;
debriefing note or aide memoire;
draft report and revised draft, where required;
pre-final and final signed report;
management letter and action-oriented recommendations;
presentation of results to management, governance bodies, or donor counterparts, if requested.

NLRC may include in each call-off assignment-specific reporting templates, deadlines for draft review, comment periods, and final submission requirements.

Type of Contract

The contract resulting from this procedure will be a framework agreement for external audit and assurance services. Specific assignments will be commissioned through call-off contracts, order forms, purchase orders, or assignment letters that set out the precise scope, deliverables, timetable, applicable standards, and price for the assignment concerned.

Award of a framework agreement does not guarantee any minimum value or number of assignments. Likewise, inclusion in the framework does not create an obligation on the part of the selected provider to accept any assignment unless and until a specific call-off has been agreed.

Special Provision for Future ECHO Assignment(s)

NLRC anticipates issuing one or more future call-off assignments under Lot 1 in relation to ECHO certification, ex-ante assessment, reassessment, or comparable assurance work. Because the official donor-specific terms of reference is not yet available at the time of this tender, bidders must confirm their capacity and willingness to undertake such assignments in accordance with the applicable donor rules once published (Expected June 2026).

Where the final donor requirements materially differ from the assumptions used in this tender, NLRC may adapt the assignment-specific scope, staffing profile, timetable, deliverables, and budget through the relevant call-off procedure.

Vendor Code of Conduct

NLRC is committed to upholding the highest sustainability standards and requirements (ethical, social, environmental and quality) in all our business providing high-quality services and products. Complying with all laws and regulations and ensuring fair competition are fundamental to this commitment.

The NLRC Vendor Code of Conduct – Annex 3, expresses the expectations we hold for all of NLRC vendors. The Vendor Code of Conduct outlines the behaviours expected of Vendors who commit to uphold these standards and prevent misconduct. It is legally binding and forms an integral part of the contract between the Vendor and the NLRC. The winning applicants will be requested to sign this Code of Conduct at contract stage.

Climate and Environmental Impact

The NLRC has signed the Climate and Environment charter. As we work towards ensuring that all our operations coincide with this new agreement, we must also demand that any collaborations we have with external parties also fall within the parameters of this charter.

Any additional requirements for the service provider to try to adhere to (e.g. working remotely, not flying large teams to countries, proof of company’s own environmental commitments) will be taken into account.

Annexes

How to apply

Bids Submission Guidelines

In submitting a tender, the applicant accepts in full and without restriction the conditions governing this tendering procedure and the draft framework agreement, except for clearly identified reservations explicitly listed in the offer.

The rules of public procurement legislation do not apply to this Tender. This process is conducted at NLRC’s sole discretion and does not create any obligations under procurement law.

Offers must be submitted electronically to logistics@redcross.nl
Email subject line: TD LOG 2026-1241 – [Name of bidder].
All tender documents must be submitted in English.
The bid must be complete and received before the stated deadline of 31st May; late or incomplete submissions may be rejected.
Clarification questions may be submitted until 23rd of May 2026 with the subject line TD LOG 2026-1241 – Questions – [Name of bidder].
NLRC may request clarifications from bidders but will not permit material changes to the offer after the submission deadline.

Required Documents

Bidders shall submit, at minimum, the following documents:

a short cover letter (half page) explaining the firm’s experience, standard ways of working and matching the profile sought for this tender.
completed Vendor registration form (Registration Details Part 1 & 2).
evidence of professional registration, audit licence, or equivalent authorisation;
signed independence and conflict of interest declaration;
technical proposal describing approach, methodology, quality assurance, and responsiveness;
CVs of the engagement partner and proposed key team members;
track record of comparable assignments over the last five years;
at least two contactable client references for comparable work;
financial proposal including daily rates and fee structure;
confirmation of acceptance of the draft framework agreement or clearly stated contractual reservations in a separate note.

Eligibility and Minimum Requirements

The following minimum requirements apply to all bidders. Additional lot-specific requirements apply under Lot 1.

the bidder must be an independent external audit firm legally established and authorised to provide audit services;
the bidder must demonstrate relevant professional registration, regulation, or oversight in the jurisdiction where it is established;
the bidder must be able to provide services in English; French is considered an asset
the bidder must have demonstrable experience with NGOs, humanitarian or development organisations, and/or donor-funded environments with relevant track record;
the bidder must confirm that no conflict of interest exists in relation to the NLRC at the time of submission.

Additional requirements for Lot 1: please refer to the Annex 5 – ECHO Specific Requirements bidders must demonstrate suitable experience with institutional, compliance, systems, or other assurance engagements comparable to ECHO-related work and confirm their capacity to perform future assignments under the applicable ECHO framework and assignment-specific terms once released.

8.4 Evaluation Criteria

Bids will be assessed on the basis of administrative compliance, technical criteria, and financial offer. Each lot will be evaluated independently.

Please See the full Tender Dossier: TD LOG 2026 1241_FA_External_Audit.docx for the details of the Evaluation Criteria and Scoring.

NLRC may define a minimum technical threshold per lot. Only bids meeting the administrative compliance and minimum technical requirements will proceed to final ranking and award.

Any attempt by an applicant to influence the evaluation committee in the process of examination, clarification, evaluation and comparison of tenders, to obtain information on how the procedure is progressing or to influence NLRC in its decision concerning the award of the contract will result in the immediate rejection of their tender.

8.5 Selection Process

The selection process will be carried out by an evaluation committee and may include the following stages:

administrative compliance check;
technical evaluation by lot;
financial evaluation;
clarification requests, where necessary;
shortlist interviews, if deemed useful by the evaluation committee;
final ranking and award recommendation.

NLRC reserves the right to award one or more framework agreements per lot, to award only one lot, to award no lot, or to cancel the procedure without award.