Audit services for the Programme addressing Youth Inclusion and Employability In Tunisia. At Danish Refugee Council

Who is the Danish Refugee Council?

Founded in 1956, the Danish Refugee Council (DRC) is a leading international NGO and one of the few with specific expertise in forced displacement. Active in 40 countries with 9,000 employees and supported by 7,500 volunteers, DRC protects, advocates, and builds sustainable futures for refugees and other displacement affected people and communities. DRC works during displacement at all stages: In the acute crisis, in displacement, when settling and integrating in a new place, or upon return. DRC provides protection and life-saving humanitarian assistance; supports displaced persons in becoming self-reliant and included in hosting societies; and works with civil society and responsible authorities to promote protection of rights and peaceful coexistence.

DRC has been working in Tunisia since 2011 as part of a coordinated Libya-Tunisia program responding to regional instability following the Arab Spring revolutions. DRC has been one of the main implementing agencies providing services in Shousha refugee camp, as well as to refugees living in urban centers in southern Tunisia. From 2014 to 2021, DRC implemented a series of armed violence reduction projects aimed at enhancing community security and resilience in key border towns in Tunisia. In 2022, DRC North Africa restructured itself and established a joint legal entity for Tunisia and Algeria investing skills and resources to continue to develop its existing portfolio and expand its services to migrants and other displacement affected populations in both countries.

Introduction

The following are the Terms of Reference (‘ToR’) on which Plan International wishes to engage the services of an audit firm, ‘the Auditor’, to audit the DRC Tunisia Programme, ‘the Programme’: An agreement was signed between Plan International and the Danish Refugee Council, ‘the Partner’, to provide support to young men and women to have access to the job market

The Audit Exercise

1. Objectives of the Audit

DRC wishes to engage a suitably qualified auditor to undertake a financial and programme audit of the Programme covering the period between programme start in 1st Of July 2022 and programme end in 31st of December 2023. The audit will:

– verify whether all funds remitted to the programme through the partner have been used for intended purposes and that they have been properly accounted for by the partner.

The contract value between Plan International and the Danish Refugee Council is 23,002 million DKK, the intended audit will cover the budget from 1/7/2022 till 31/12/2023 and amounted 6 067 224 DKK. The exact amount of total expenditure is about 5 514 213 DKK.

2. Financial audit

2.1. The audit of the Ministry of Foreign Affairs of Denmark (MFA) funded project shall be performed by the auditor agreed upon in the consultancy agreement between MFA and Youth Inclusion and Employment Consortium dated 1 April 2022. The auditor must be a chartered accountant and must be able to conduct the audit in accordance with the International Standards on Auditing (ISA) and standards issued by the International Organisation of Supreme Audit Institutions (INTOSAI). 1.1 In case of a change of auditor, the newly appointed auditor must approach the resigning auditor, who is obliged to inform the PARTNER, PlanBørnefonden and the newly appointed auditor about his reasons for resigning.

2.2 The auditor shall confirm in writing to PlanBørnefonden and the PARTNER that he will carry out his audit in accordance with the present instruction.

2.3. The auditor must verify the correctness and accuracy of the Project Financial Statements/accounts and check whether the transactions covered by the accounts are in conformity with the Project docu-

ment, the consultancy agreement between MFA and Youth Inclusion Consortium, contracts and the legislation and other rules and guidelines for grant management. The auditor must also assess whether due economic considerations have guided the transactions covered by the accounts.

4. The scope of the audit will depend upon the organisational structure and the administrative proce- dures of the PARTNER, including the internal control and other conditions pertinent to the accounting process.

4. As part of the audit the auditor will examine the PARTNER’s organisational structure and existing procedures with special focus on accounting practices, financial management and internal control. The audit of financial transactions will be based on spot check examinations of the quality of voucher mate- rial and its correct recording in the books, with a view, among other things, to assessing its significance and risk.

5.

The PARTNER management is required to give the auditor any information that may be material to

the auditor’s assessment of the accounts and of the PARTNER’s administration of the

Project grant. Similarly, the PARTNER management must give the auditor access to initiating any examination that he considers necessary and ensure that the auditor receives the information and assistance needed for performing the audit.

6. If the audit of the grant management and accounting uncovers illegal activity or significant non- compliance with the stipulations of the Consultancy agreement and the administrative guidelines, the auditor is required immediately to inform the PARTNER management and board, and to ensure that the PARTNER informs PlanBørnefonden. The information to PlanBørnefonden must be accompanied by the auditor’s observations on the matter. If the PARTNER fails to forward this information to PlanBørnefonden, it is the obligation of the auditor to do so. 5.1 The instructions contained in 5. also apply if the auditor, either as part of his audit or in other ways, draws the conclusion that, for economic or other reasons, the continuation of the Project is at risk.

7. The audited accounts must carry the auditor’s endorsement according to ISA 800 using the example in Annex C5, stating that the accounts have been audited in accordance with the guidelines in the present Audit Instruction. The endorsement must also comprise the auditor’s qualifications, if any. The audit shall be written in English.

The auditor shall keep an audit record, containing information on audit tasks performed and the re- sults.

7.1 A copy of the audit record is to be forwarded to PlanBørnefonden or the Danish auditor of

7.2 The attached checklist (Annex C4), together with the endorsed accounts and the management letter with your more detailed comments to the audit, is to be sent to PlanBørnefonden through the partner.

The audit record for the accounts must contain information as to whether the auditor fulfils the rules on competence to act, whether the auditor has received all information requested during the audit, and whether the auditor has comments on the use of the grant funds.

8. Technical supervision

The consultancy firm will report to the Head of support services .

9. Travel

No specific travel requirements are anticipated, as the consultancy will be conducted locally within the designated governorates. However, if you think you will need to travel please mention this in your offer.

Evaluation of bids

• DRC will evaluate the proposals and award the assignment based on technical and financial feasibility.

• DRC reserves the right to accept or reject any proposal received without giving reasons and is not bound to accept the lowest or the highest bidder. Only those shortlisted will be contacted for an interview with the panel to ensure their understanding of the consultancy assignment

• The proposal will be evaluated using the following criteria:

Criteria Points Scale Total Weightage

1 General capabilities of the consultant 1-20 20%

2 Relevant experience carrying out research work in similar fields 1-20 20%

3 The content of the proposal meets the specifications of the mission 1-20 20%

4 Work methodology 1-10 10%

5 The consultant demonstrates his ability to carry out the consultancy mission 1-30 30%