Terms of Reference for the Financial Audit of the CAMELEON/AFD project At CAMELEON Association

Terms of Reference for the Financial Audit of the CAMELEON/AFD project

AFD AGREEMENT N° CPH1068 01

“Strengthening and sustaining the CAMELEON model for child protection and against sexual violence in the Philippines (phase 3)”

GENERAL:

Entity : CAMELEON Association France

Subject : Project Audit: “Strengthening and sustaining the CAMELEON model for child protection and against sexual violence in the Philippines (phase 3)”

Period to audit : September 1, 2022 to August 31, 2025 (36 months)

2 tranches: September 1, 2022 – February 29, 2024 (tranche 1) /

March 1, 2024 – August 31, 2025 (Track 2)

Budget: €1,800,000: €769,189 (tranche 1), €1,030,811 (tranche 2)

AFD co-financing : €700,000 (39%)

Deadline for submission of offers: February 15, 2024

Estimated start date: March 15, 2024

Audit locations : Paris (France), Iloilo City and Silay City (Philippines). Verification of supporting documents for eligible expenses requires verification work in the country of application of the project (Philippines) as well as in France.

I. FOREWORD

CAMELEON is an international solidarity association, recognized as a charity and assistance organization (labelled IDEAS), founded by Laurence LIGIER. The branch in the Philippines was created in 1997 and 1998 for the French branch, with the aim of helping abused and disadvantaged children. It was created at the request of the social services of Region VI of the Philippines to welcome, protect and reintegrate young girls who were victims of sexual violence into society, because there was no structure capable of welcoming and reintegrating these young people. girls in society.

Our vision : CAMELEON aspires to a world without sexual violence, in which children grow up with dignity and respect for their rights, and where adults are responsible and caring towards them.

Our mission : CAMELEON develops a global approach to act on the causes and effects of sexual violence against children and adolescents.

• Protect and support victims of sexual violence in the Philippines by supporting them and their families on the path to resilience.
• Promote the autonomy of beneficiaries and the socio-economic development of families in their communities.
• Train and support beneficiaries so that they become involved as ambassadors and supporters

assets of the association.

• Raise awareness among the general public, particularly young people in the Philippines and France, about the rights of

the Child and free speech on sexual violence.

• Advocacy with institutions and the media in order to ensure that children’s rights and the fight against sexual violence are political priorities at the local, national and international level.

The main missions of CAMELEON France (project leader) are as follows:

CAMELEON France runs a network of international branches, including CAMELEON Philippines. She participates in the identification of projects and supports the development and implementation of programs in the Philippines. It thus provides support in raising and collecting funds, recruiting sponsors, training volunteers in the field (volunteers and interns), sending collaborators and experts on site, organizing events and ensures external communication of the structure and projects.

Furthermore, CAMELEON France develops and maintains relationships with public and private donors financing projects and programs in the Philippines. CAMELEON Philippine is responsible for implementing projects, monitoring them with beneficiaries and evaluating them. The local team collects information and data, writes reports and shares information and documents from the field with CAMELEON France.

CAMELEON France is responsible for implementing activities taking place on the national territory.

Indeed, faced with the reality of taboo and insidious sexual violence committed against minors on the national territory, CAMELEON Association France strengthened and developed the Social Mission France in 2019 in order to implement actions on the national territory (all drawing on good practices and lessons learned from the Philippines). CAMELEON intervenes in schools and extracurricular establishments with a citizenship education approach to raise students’ awareness of children’s rights, the prevention of violence, equality between girls and boys, and the risks linked to the Internet and networks. social and international solidarity.

Member of several networks for the protection of Children’s rights, CAMELEON carries out awareness and advocacy actions in France with the aim of raising awareness about sexual violence and cyberpedocrime among the general public, institutions and public authorities. .

The main missions of CAMELEON Philippines (local partner) are as follows:

CAMELEON Philippines is at the origin of the project proposal, formulated with the support of CAMELEON France.

CAMELEON Philippines was created in 1997 by Laurence Ligier, in response to the aforementioned context. It is a recognized public utility association registered in the Philippines by the Security and Exchange Commission and accredited by the Department of Social Welfare and Development (DSWD) and the Philippine Council for NGO Certification (PCNC).

CAMELEON Philippines intervenes with a comprehensive program to combat sexual violence against children, acting directly with young girls and girls who are victims from Region 6 of Western Visayas, their families, communities in partnership with local institutions; this in order to fill the continuing shortcomings of the Philippine government in the establishment of structures dedicated to the reception of victims as well as the implementation of child protection programs and the application of laws.

Protection and personal reconstruction : CAMELEON has built three Shelters in the Philippines intended to protect young girls who are victims of sexual violence, while helping them to rebuild their lives. Placed in CAMELEON by social services, girls aged 5 to 17 are cared for, they go to school, participate in sports, artistic and recreational activities and rediscover the childhood gestures that were stolen from them. In this context, sport and circus are an integral part of CAMELEON’s programs. In addition, a specialized team provides medical and psychological care to young girls. They also receive legal aid if they decide to prosecute their attackers. CAMELEON’s mission is therefore to protect and support young girls who are victims of sexual violence by supporting them and their families on the path to resilience and healing.

Reintegration and Autonomy : After a stay of 3 or 4 years spent in a Home, the young girls remain supported by CAMELEON until their family reintegration and/or integration into the professional world, that is to say in their biological family, a host family, the CAMELEON student hostel in Iloilo or a student room. In this context, they continue to be educated and benefit from medical monitoring, psychological support and legal aid. Thanks to school sponsorships, they can have access to professional training or higher education courses as well as extra-curricular activities such as sport and the circus.

Education & Development : CAMELEON has set up a school sponsorship system for the benefit of children/young people (boys and girls) from disadvantaged families who are dropping out of school. This program aims to finance their studies and, where applicable, their professional training. Children, as well as their families, benefit from CAMELEON’s medico-social services. In addition, income-generating projects (agricultural farm, bakery, sewing workshop) and training are set up to enable families to live self-sufficiently. CAMELEON thus promotes the autonomy of beneficiaries and the socio-economic development of their communities.

Prevention and Advocacy : CAMELEON carries out awareness and advocacy actions among the general public, local, national and international authorities in order to prevent sexual violence and child abuse. In this context, CAMELEON trained former beneficiaries in public speaking so that they become ambassadors and intervene with local populations to raise awareness of children’s rights, sexual violence as well as the themes of health and sex education. These young leaders as well as parent leaders within their community take over and become agents of change themselves.

Emergency aid : CAMELEON can, through the mobilization of its teams and its donors, intervene urgently (notably in the event of natural disasters or more recently the coronavirus health crisis) to provide care, food, clothing or any other form of assistance such as rebuilding the homes of families/local staff and reception facilities.

II. PROJECT DESCRIPTION

The findings remain alarming in the Philippines: one child in 5 is a victim of sexual violence; 70% are girls. The precariousness of existing structures and socio-cultural factors explains these worrying figures which know no borders: violence is also insidious and taboo in France.

In response, CAMELEON has been working for more than 25 years with a comprehensive program to combat sexual violence against children, acting directly with girl victims from the Western Visayas Region, in order to promote their reconstruction and reintegration, but also to their families, communities in partnership with local institutions. Its holistic, transversal and innovative approach has been recognized as impactful.

The impact of CAMELEON in recent years has been significant, which has been confirmed by external evaluations (covering Phases 1 and 2 of projects supported by AFD). AFD’s support has directly benefited 250 girls victims of sexual violence and 300 young people and families from disadvantaged communities each year and has raised awareness among more than 500,000 people. To date, the needs are still very real, especially in the post-pandemic context.

Phase 3 of the project is a continuation of the projects supported by AFD and aims to strengthen CAMELEON’s programs and practices as well as the capacities of stakeholders with the aim of sustainability and replication of programs at local and international level. .

Indeed, during phase 3, CAMELEON strengthens the reconstruction and sustainable reintegration into society of young girls victims of sexual violence. The fight against sexual violence in the Western Visayas region of the Philippines is being maintained by capitalizing on acquired knowledge and good practices, but also by more directly involving all stakeholders (young people, families, communities, teams, local authorities). , partners) in measures to protect children.

CAMELEON is focusing on strengthening its internal organization and external recognition as an expert in child protection in order to perpetuate and deploy the “CAMELEON model” with a first replication in France.

The logic of intervention is as follows: CAMELEON continues to provide comprehensive support to young girls who are victims of sexual violence in its three Shelters in the Philippines. Parents and families are involved in the fight against sexual violence, while former beneficiaries gain autonomy to become agents of social change. Awareness activities are maintained to involve communities and local partners in the promotion of Children’s rights. CAMELEON is also strengthening partnerships with local institutions sharing the same vision, while Education for Citizenship and International Solidarity (ECSI) activities are included in phase 3, with a pilot project carried out in the Ile-de-France region. France. Finally, CAMELEON Philippines strengthens the capacities of its organization and its team in order to allow the project to be sustained over time.

Project description :

Duration: 3 years (2 tranches of 18 months) / From September 1, 2022 to August 31, 2025

Total contractual budget: €1,800,000: €769,189 (tranche 1), €1,030,811 (tranche 2)

Places:

• France: Ile-de-France region
• Philippines: Western Visayas Region VI, Panay and Negros Islands

Objectives of the action:

Overall objective: Strengthen the knowledge and good practices of stakeholders (young people, families, communities, teams, local authorities, partners) in favor of child protection in order to better combat sexual violence in the Western Visayas region , in the Philippines, to perpetuate and deploy the “CAMELEON model” with a first replication in France

Specific objectives :

OS1: Strengthen the personal reconstruction and sustainable reintegration into society of young girls victims of sexual violence through a holistic and integrated approach so that they become autonomous, emancipated and responsible adults.

• OS1R1: All girls who are victims of sexual violence residing in shelters benefit from quality therapy and care to ensure their recovery and prepare them for their reintegration into their community.
• OS1R2: Reintegrated girls have self-confidence, demonstrate autonomy and live peacefully within their community.

OS2: Fight against violence, poverty and promote gender equality by promoting the emancipation, economic autonomy and leadership of young disadvantaged girls-boys-families, through access to education, training and professional integration.

• OS2R1: Access to training and professional integration for socio-economically disadvantaged young people is improved
• OS2R2: The economic autonomy and leadership of young people and disadvantaged families have been improved thanks to the Education and Development program.

OS3: Promote the commitment of all stakeholders in the promotion and implementation of citizen and solidarity actions in favor of the defense of the rights of the Child and equality between women and men, locally and internationally, in France and the Philippines.

• OS3R1: CAMELEON Young Ambassadors lead awareness campaigns against violence against children.
• OS3R2: Involvement and partnerships with local authorities in the implementation of child protection programs are sustainable.
• OS3R3: Alliances and partnerships, established as part of raising awareness among the general public and public decision-makers in the fight against sexual violence against children, are strengthened.

OS4: Define and document the “CAMELEON model” as a recognized expert in child protection, in order to consider replicating and scaling up programs in other territories.

• OS4R1: Officials, public and private partners have recognized and assimilated the CAMELEON model as a reference framework of good practices for child protection.
• OS4R2: Several programs of the CAMELEON model are tested or replicated in France with exchanges of good practices and South/North expertise in a logic of reciprocity.

OS5: Ensure the effectiveness and sustainability of the action through strengthening the organizational, institutional and financial capacities of the local partner.

• OS5R1: The CAMELEON Philippines team is complete, stable, trained and operational
• OS5R2: The institutional structure has been revised and improved.
• OS5R3: The effectiveness and efficiency of actions are improved.
• OS5R4: The axes of a sustainability strategy for CAMELEON Philippines are defined and validated by the stakeholders.

Direct beneficiaries:

• 189 girls victims of sexual violence, aged 5 to 24 (80 girls in Welcoming Homes, 50 in Passi and 30 in Silay and 109 girls reintegrated)
• 525 young people (395 girls and 130 boys) in precarious situations from economically disadvantaged backgrounds beneficiaries of the Education and Development program, aged 16 to 25, coming from the different provinces of Western Visayas
• 75 including 37 (29 girls and 8 boys) Young Ambassadors for Children’s Rights and 38 (27 girls and 11 boys) Young Ambassadors for Health
• 70 parent leaders engaged in communities
• 10 Alumni
• 12 cities/municipal councils
• 55 Barangays/villages
• 10 schools actively involved in child protection
• 75 employees in France and the Philippines
• 15 Young Ambassadors in France and 1,000 middle school students in France

Indirect beneficiaries:

• 1,944 family members of beneficiaries
• 500 municipal councilors and barangay officials
• 5,000 students,
• 10,000 children and young people from communities sensitized by the Young Ambassadors
• 1,500 people (professionals, students, guidance counselors, police officers, teachers, lawyers and social workers)
• more than 500,000 people raised awareness via social networks and the media, entourage (families, peers, public actors in the neighborhoods) of the Young Ambassadors and referent adults in France and the Philippines.

Results and activities: on request (annex XI 4)

III. OBJECTIVE OF THE AUDIT

The project financed up to 39% by AFD must be subject to an external financial audit for expenses incurred within the project (2 tranches). The search for the external auditor is the objective of the terms of reference presented here.

The selected auditor must express a professional and independent opinion on the financial reports established by the CAMELEON Association for the expenses implemented within the framework of the project. The auditor must:

• Comply with the list of checks to be carried out, presented in appendix XI.2,
• Ensure compliance of the financial report with the model required by AFD,
• Ensure the eligibility of expenses incurred during the project and reported in the report

financial

• Decide on compliance with the procedures listed in the Financing Agreement with the AFD and in the methodological guide of the AFD CSO support system ( https://www.afd.fr/fr/les-organisations- of-civil-society )
• Certify the financial report to be presented to the AFD

IV. ORGANIZATION OF THE AUDIT

IV1. Audit methodology and approach

The consultant will propose a methodological note for carrying out this audit. This must in particular specify the sampling methodology to ensure the representativeness of the expenditure to be controlled at the overall level and for each budget heading.

IV2. Intervention Locations

The interventions will take place on two sites:

• at the Paris office of CAMELEON France, located 32 rue Robert Lindet 75015 Paris (France), and,
• from the Philippine branch of CAMELEON, located in Iloilo City (Philippines). Travel to the areas of action, namely the Passi and Silay Reception Centers on the island of Negros, are not excluded.

Verifying supporting documents for eligible expenses requires verification work.

in the project countries: Philippines and France depending on the activities concerned.

V. PROCESS AND SCOPE OF THE AUD

The audit will take place in two stages (tranche 1 and tranche 2 of the project).

V1. Scoping meeting with the auditor

This meeting must be held within the month following the signing of the contract. The main objective of this meeting is a good understanding by the CAMELEON Association of the scope and control methods of the audit. It must enable it to strengthen the internal procedures essential for compliance with its contractual obligations in order, ultimately, to facilitate the auditor’s control work and to limit as much as possible the rate of ineligible expenditure noted at the end of project execution. This meeting can also allow the auditor to make recommendations to the CAMELEON Association at the start of the project.

V2. Carrying out and reporting the financial audit

The examination will include as main tasks:

• Ensure that all expenses have been incurred in accordance with the provisions set out in the Financing Agreement and in the methodological guide of the AFD CSO support system, with particular attention to commitments relating to procurement.
• Check the eligibility criteria for expenses reported in the financial report
• Check the resources allocated to the project and the correct allocation of expenses by donor.

The eligibility criteria for expenses are mainly as follows:

• The expenses were actually incurred during the period covered by the Financing Agreement
• The expenses incurred were budgeted and are classified in the correct budget category.
• The expenses incurred were necessary for the implementation of the project
• The expenses incurred and reported in the financial report were recorded and allocated to the project in the accounting system of the CAMELEON Association or in that of its partners in accordance with the accounting standards applicable in the country of establishment of the latter and accounting practices usual.

The auditor will carry out all the checks mentioned in the checklist in Appendix XI2. If certain points could not be verified, this should be specified and the reason given in the management letter.

VI. REPORTS TO BE PROVIDED

At the end of the scoping meeting described in part V1, the auditor will independently write a scoping note which will record his main recommendations for the implementation of the financial audit.

The financial audit described in part V2 must be carried out after the end of the first tranche of the project (March 1, 2024) and after the end of the second tranche of the project (September 1, 2025).

The two audit reports must be provided within six months following the end of each of the two phases of the project. They must absolutely justify the verification of expenses and provide comments on each of the controls. They must indicate the amount of expenses declared ineligible (also commented for each expense concerned). The competitive bidding procedures, retrocessions and valuations must also be evaluated and commented on.

The checklist (see appendix XI.2) must be annexed to the audit report.

A management letter summarizing the main conclusions of the expenditure audit report and formulating the main recommendations.

VII. REFERENCE DOCUMENTS

• Project financing agreement between the CAMELEON Association and AFD
• The methodological guide for the AFD’s CSO support system ( https://www.afd.fr/sites/afd/files/2023-10-05-30-39/guide-methodologique-initiatives-osc-october -2023.pdf )
• Agreements between the CAMELEON Association and each project partner
• Project narrative reports
• The project financial reports as of February 29, 2024 and August 31, 2025.
• The detailed budget of the project
• The supporting documents required for verifications

VIII. TECHNICAL AND FINANCIAL PROPOSAL

The consultant invited to tender must provide the following elements to the CAMELEON Association: A technical proposal which must indicate:

• The proposed methodology for conducting the audit
• The consultant’s references and experiences (3 pages maximum);
• The CV of the speaker(s) and the distribution of responsibilities;
• The provisional intervention schedule as well as an estimate of the costs in

men/days;

A financial proposal which must indicate:

• Total costs of the audit in EUR including tax
• Payment terms (schedule)

The consultant’s profile:

• The partner signing the report must be a qualified chartered accountant and member of the professional associations of Chartered Accountants.
• The associated staff must have experience in project audits financed by French public donors.
• Application of recognized professional standards (IFAC, IDEAS, etc.)

The completed and signed Declaration of Integrity, Eligibility and Environmental and Social Commitment

by the authorized person, if the contract is greater than or equal to 20,000 euros (see Appendix XI.3).

IX. APPLICATION PROCESSING

IX.1. Application evaluation

The Consultant will be chosen by the selection method based on quality and cost:

• Technical offer: understanding of the TOR, methodology, experiences of the consultant(s)
• Financial offer: daily rates, number of days offered, additional costs, overall offer corresponding to the available budget

The technical evaluation will follow the following evaluation grid:

TECHNICAL OFFER

60%

Understanding of the TOR/Presentation of the methodology used

10%

References and experience of the consultant

30%

Audit experiences of NGO structures

10%

International project audit experiences

10%

Experience in public financing audit

10%

CV of the speaker(s)/sharing of responsibilities

10%

Forecast intervention schedule/cost estimation in day/man

10%

FINANCIAL OFFER

40%

TOTAL

100%

Once the offers are received and analyzed, the applicants reserve the right to negotiate the proposals with the pre-selected candidates.

The applicant also reserves the right not to select any candidate if no offer is received.

deemed satisfactory.

Any information concerning the project “Strengthening and sustainability of the CAMELEON model for child protection and against sexual violence in the Philippines” of the CAMELEON Association and included in the documents of this call for tenders or provided separately must be treated as strictly confidential manner by the service provider. Applicants agree not to disclose or publish any information relating to this call for tenders.

Likewise, any document provided by the service provider will be considered confidential.

IX.2. Budget

The maximum budget for the audit is 20,000 euros all taxes included and all field missions included.

X. ANNEXES

X.1. Project Budget

Please request file “Annex XI.1”

X.2. Questionnaire to be completed by the auditor and submitted to the French Development Agency

Please request checklist for Financial Audit