Engagement of external auditors for NCA South Sudan Country Office and NCA Sudan Country Office- RFP 3171

1. Background

Norwegian Church Aid (NCA) is an ecumenical, diaconal, humanitarian and non-profit Non-Governmental Organization (NGO) mandated by churches and Christian organizations in Norway to work for global justice, by empowering the poor and challenging the wealthy and powerful. Together with our constituency and our partners, NCA commits to the vision: Together for a Just World. Based on the Christian faith, NCA works for the benefit of the poor, destitute and oppressed – regardless of gender, race, political opinion or religion. In order to achieve long-term results NCA cooperates with local and church organizations working with crisis intervention, long-term development programs and advocacy.

NCA started operations in South Sudan in 1972, with a large multi-sectorial, operational program in Eastern Equatoria. Over the years, NCA has expanded its presence in South Sudan to cover, former Warrap state and Greater Pibor Administrative Area. NCA programmes in South Sudan are focussing in thematic sectors of Peacebuilding, Water and Sanitation (WASH), Reproductive/Gender Based Violence, Education (Community Based Teachers Training) and Emergency Preparedness and Response. NCA has field offices in Torit , Gumuruk in Greater Pibor area, Malakal in Upper Nile and Kuajok. In South Sudan , NCA works with over 20 Accompanied partners and has an annual budget of USD 6,7 million in 2020 and USD 7,7 million in 2021. In Sudan, NCA has been operational since 1972 and has programmes in Wash, GBV (Gender based violence), CSEE (Climate smart economic empowerment), Health Education, FS&L-SCS (Food security and livelyhood). We the main office in Khartoum and field offices: Nyala, Zalingi, Gadarif, and Greater Kordofan working with 6 accompanied partners. The country office annual income/turnover or budget is about USD 10 million in 2020.Purpose

2. Purpose

NCA Sudan and South Sudan Country offices require the services of an external Auditor who will be responsible for Audit services of NCA South Sudan and Sudan Annual Financial Statement, Project Financial Accounts as stipulated in NCAs Global internal control systems Guidelines .

The overall objective is to verify NCA South Sudan and Sudan correctness of financial reports, its adherence with government regulations, grant agreements and NCA policies as well as the soundness and strength of its internal control systems.

3. Scope of the Services.
The external auditing services will be carried out from NCA’s main office in Juba and Khartoum. In addition, auditors will be expected to travel to NCA’s field offices as well as partners’ offices.

Auditing procedures must be performed in accordance with International Standards on Auditing (ISA). The scope of work must be wide covering a range of issues e.g. legal/ statutory obligations to the state of South Sudan and Sudan, procurement and logistics, assets and liabilities, salaries and allowances, programme and financial oversight, accounting practices and internal control. Deadlines and expected main tasks to be carried out by the external auditing team are:

I) Interim audit covering 1 January to 30 June accounts and internal controls with submission of a dated and signed Management Letter before 30th of September.

II) Annual audit on Financial Statements for the calendar year and internal controls with submission of a signed audit opinion and all required supporting documentation before 28th of February.

III) Audit of Project Financial Reports.These are statements not covered by the annual audit due to specific donor requirements or with project end deviating from the calendar year.

All documentation including any additional annexes required are to be submitted in English and in pdf-format to NCA’s Global Group Auditor with a copy to NCA South Sudan and Sudan.

While NCA’s Global Group Auditor is responsible for the issuance of the detailed annual audit instructions, all communication concerning this contract and scheduling of audit work is with the Finance Manager of NCA in South Sudan and in Khartoum.This contract will cover all of 2021 and may be extended through an annual reappointment by NCA’s Global Finance Director in Oslo, Norway.

4. Timing, logisitics and facilities

The auditing team will be expected to work from NCA’s premises. For this, NCA South Sudan and Sudan will provide an adequate working space, access to internet and printers and facilitate as agreed, with accommodation and transportation to field and partner offices.

5. Qualifications

Successful bidders should fulfil the following technical requirements:

I) Proof of valid registration as an auditing firm in the Countries of assignment.

II) Proof of membership with the national organization of certified accountants for the responsible partner and the on-site audit team manager. A curriculum Vitae for the proposed audit team should be submitted together with the bid.

III) Documented references, ideally with other Non-Governmental Organizations, detailing name of client, address, contact person and year of assignment, Scope, value

IV) Availability of an audit team led by minimum a senior auditor with minimum 4-5 years of experience.

V) Confirmed ability to meet the above stipulated deadlines.

VI) Experience and presence in the two Countries; South Sudan and Sudan

6. Results to be achieved by the Contractor:

I) The issuance of a signed and stamped audit opinion confirming the validity of accounts.
II) The issuance of minimum two management letters; one for an interim audit and one for the annual audit.
III) Submission of all documentation required by NCA’s Global Group Auditor.