Request for Tenders for an External Audit Firm on two projects in Ivory Coast At Netherlands Red Cross

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Projects:

Project name: CEA Boost Côte d’Ivoire Project

Start and end dates: from July 1, 2022 to December 31, 2023

Project number: PRJ13-169-0005

Budget total : 25 394 EUR

Project name: PR 2022-2026: Ivory Coast

Start and end dates: April 1, 2022 to July 31, 2025

Project number: PRJ13-157-0003

Budget total : 419 291 EUR

  1. General Context

This document constitutes the Terms of Reference (ToR) for the recruitment of an external audit firm responsible for the financial audit of two projects in Côte d’Ivoire: the CEA Boost project (PRJ13-169-0005 ) and the RP 2022-2026 (PRJ13-157-0003 ).

The Red Cross of Côte d’Ivoire (CRCI), in cooperation with the Netherlands Red Cross (NLRC), has implemented the following projects:

CEA Boost Project – PRJ13-169-0005

The project implemented by the Red Cross of Côte d’Ivoire (CRCI) was initially signed on December 7, 2022. The last amendment was signed on July 20, 2024. This project is funded by the Netherlands Ministry of Foreign Affairs (NL MoFA).

The CEA Boost project is designed and implemented to strengthen Community Engagement and Accountability (CEA) in Côte d’Ivoire. This project aims to improve interactions and communication between local communities and the CRCI, ensuring that the needs and concerns of the population are proactively addressed through a series of trainings.

RP 2022-2026: Ivory Coast – PRJ13-157-0003

The project implemented by the Red Cross of Côte d’Ivoire (CRCI) was initially signed on July 21, 2022. An amendment was signed on June 26, 2024. This project is funded by the Netherlands Ministry of Foreign Affairs (NL MoFA).

The RP project in Côte d’Ivoire aims to strengthen the response preparedness capacity of the Red Cross of Côte d’Ivoire (RCCI) in order to reduce the impact of disasters on people living in vulnerable conditions. Various objectives were targeted, such as: structuring the logistics, supply and distribution chain; improving the CRCI’s multi-risk/epidemic response in the event of an emergency; positioning the CRCI as the reference organization by establishing a formal money transfer system that meets national and international standards; strengthening the CRCI’s auxiliary role, mandate and legislation; and designing and implementing a disaster risk management policy.

The Red Cross of Côte d’Ivoire (RCCI) implemented this project with the Netherlands Red Cross. The activities implemented by the Red Cross of Côte d’Ivoire (RCCI) will be audited in accordance with accountability requirements.

Final audit report covering the entire project execution period:

  • From July 1, 2022 to December 31, 2023 for CEA Boost PRJ13-169-0005;
  • From April 1, 2022 to July 31, 2025 for RP 2022-2026: Ivory Coast – PRJ13-157-0003

The final audit report must be submitted by November 28, 2025 .

II. Objectives of the audit

  • The audit should be conducted in accordance with International Standards on Auditing (ISA) 800/805.
  • The audit should include as many observations as circumstances deem necessary.
  • The auditor’s opinion on the specific audit objectives mentioned below should be reflected in the audit report and reads as follows:
    • Issue an opinion on the financial statements extracted from the financial system of the Red Cross of Côte d’Ivoire (CRCI), in particular on whether they give a true and fair view of the income and expenditure of the Red Cross of Côte d’Ivoire (CRCI) in accordance with the conditions set out in the decision and generally accepted accounting principles.
    • Evaluate the internal control system of the Red Cross of Côte d’Ivoire (CRCI) beneficiaries, estimate the audit risk and identify all elements that deserve to be mentioned, including significant weaknesses in internal control.
    • Make observations to determine whether the recipients have complied with all material aspects of the conditions set out in the Memorandum of Understanding. All material facts not meeting the above conditions and all indications of illegal acts must be identified. These observations also include the requirements relating to any contribution to be made by the grant recipient.
    • Check whether the reported activities and reported expenditures are in accordance with the signed Memorandum of Understanding (including the budget) and the approved budget revisions.
    • The auditor should verify whether the total amounts of income received and expenses incurred recorded in the CRCI accounting system match the details recorded in the NLRC Winpaccs financial system. Any discrepancies should be specified by budget line and reported.
    • Temporal eligibility of expenses: only costs actually incurred and paid during the implementation period are eligible.
    • Expenses and costs are supported by supporting documentation. The auditor determines, based on professional judgment, whether these supporting documents are sufficient as audit information/evidence and as information/evidence, and whether they are consistent with the nature of the activity and the associated approved budget.
    • Check if any assets (buildings, inventory or land) have been purchased and charged to this program.
    • When auditing the financial statements, for the selected external invoices, the auditor establishes that the organization’s procurement policy has been respected and that an objective choice of suppliers has been ensured in doing so, by requesting several quotes as agreed in the memorandum of understanding.
    • Check if any reserves have been made with the funds from this program. Only reserves for external evaluations and audits are allowed.
    • Check if the organization meets the following conditions:
      • Applicable rules, regulations and laws have been applied to the amounts reported;
      • The quality of the internal control, expenditure validation, procurement and monitoring process was well executed;
    • Assess whether the administration provides a good and complete understanding of:
      • Amounts received from the NLRC headquarters;
      • Amounts reimbursed to the NLRC headquarters;
      • The amounts justified by the CRCI.

III. Scope of the audit

  • Audit preparation

The auditor will need to review the findings and recommendations from previous audits (if any).

  • Drafting the audit plan

The auditor shall establish an audit plan, including an assessment of internal control, analytical procedures and substantive tests.

The auditor will have to ensure compliance with all health protocols in place.

The auditor will be required to conduct the audit in Abidjan, Ivory Coast.

  • Implementation
  1. The auditor shall audit the financial statements based on the audit plan in order to issue an audit report.
  2. The auditor will have to collect a letter of representation from the management of the CRCI, certifying the completeness and veracity of the financial statements.
  3. The auditor shall ensure that the audit working papers contain sufficient documentation of an appropriate and relevant nature, and shall document the audit procedures used and the results obtained in the working papers.
  4. The auditor will have to verify that the contracts concluded between the grant recipients and other organisations participating in the activities referred to in the decision have been audited.

The steps listed in points III. 1, 2 and 3 are neither exhaustive nor restrictive and cannot impose any limits on the auditor’s professional judgment. Any restrictions on the scope of the audit must be mentioned in the auditor’s report.

  • Reports

The auditor shall submit an audit report including the following:

  1. The objective, scope, audit criteria applied, as well as any restrictions encountered.
  2. The project’s financial statements, including the accounting principles used.
  3. A clear and reasoned opinion on the regularity and sincerity of the financial statements, according to the following wording: “We have audited the financial statements of CRCI relating to projects * and * for the period from * to *. CRCI’s management is responsible for the preparation of these financial statements. Our responsibility is to express an opinion on them, based on our audit.”
  4. A presentation of financial results broken down by currency.
  5. A comparison table between approved budget and actual expenditure.
  6. A statement of transfers received and amounts exchanged, verified and validated by the auditor.
  7. The following statement should be included in the report: “We conducted our audit in accordance with International Standards on Auditing (ISAs). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. The audit includes examining, on a test basis, evidence related to the amounts and disclosures. We believe that our audit provides a reasonable basis for our opinion.”

IV. Revision

The NLRC Headquarters reserves the right to review the audit. The relevant auditor should participate in this review and provide the NLRC Headquarters with all relevant audit documents.

V. Audit working papers

The audit firm must maintain orderly and accessible working documents. These must be kept for a period of ten years from the date the audit was completed.

VI. Conditions of implementation

The auditor will follow the CRCI financial guidelines, but should specifically consider the following:

  • No reserve can be attributed to the financing
  • All investments charged to financing
  • Report any other income such as interest
  • Fees are eligible if invoiced and paid within the period from:

For CEA Boost: from July 31, 2022 to December 31, 2023

For PR 2022-2026: from April 1, 2022 to July 31, 2025

The total expenditures reviewed will be at least 80% of the total reported expenditures; 80% of each budget line and cost category (defined by the general ledger of the accounting program). The auditor must ensure that a systematic and representative audit is carried out.

Total budget committed:

  • 25,394 EUR (CEA Boost Côte d’Ivoire project)
  • 419,291 EUR (PR 2022-2026: Ivory Coast)

VII. Deliverables:

  1. Upon completion of the audit work, the auditors will submit 6 (six) original copies (three in French and three in English) and two (2) electronic copies (one in French and one in English) of the audit report attached to the financial statements as well as the reports to the CRCI and the NLRC. The report must be written in French and English.
  2. A management letter containing observations, recommendations and comments useful for improving the project management system.
  3. A summary of the non-conformities identified, classified in order of seriousness and accompanied by proposals for corrective measures.

VIII. Responsibilities and channels of communication:

The auditor will be managed by CRCI. The NLRC Finance and Administration Manager and the NLRC Project Delegate will coordinate the process in close collaboration with the CRCI Accounting/Finance and Program teams.

IX. Qualification of the audit firm:

  • Preference will be given to auditors based in the West Africa region , with an international affiliation.
  • Fluency in French and English is essential to complete this work.

X. Impact on climate and the environment

  • The NLRC recently signed an environmental charter. While we strive to ensure that all our operations align with this new agreement, we must also require that all our collaborations with external parties also fall within the parameters of this charter.
  • Any additional requirements that the service provider should try to meet (e.g., working remotely, not sending large teams into the field, evidence of the company’s own environmental commitments)

How to apply

A. Submission Terms

The various supporting documents can be found: RFP IC 2025 – 1005_NLRC Final External Audit

Interested firms are invited to submit both a technical and a financial offer meeting the requirements defined in these Terms of Reference (ToR). Proposals may be submitted in English or French.

These bids will be evaluated separately, and the contract will be awarded to the candidate with the highest overall score. Proposals will be evaluated based on their responsiveness, quality, and price. In principle, the contract will be awarded to the organization submitting the most economically advantageous bid. This means that not only price, but all award criteria will be taken into account.

  • Submission deadline: August 15, 2025 – 5:00 PM (UTC+1 – Amsterdam time)
  • Submission address: logistics@redcross.nl
  • Email Subject: RFP IC 2025 1005 – Submission of Offer – [Your Company Name]
  • Submission Method:
    Bidders are strongly recommended to use a cloud storage link (Google Drive, Dropbox, etc.) in their email, granting viewing and download access to the Netherlands Red Cross. This ensures secure transmission and avoids size limitations on email attachments.

Any questions, comments or requests for clarification should be sent to: logistics@redcross.nl with a copy to sgregoire@redcross.nl before August 8, 2025.

Important: Bidders must not send their proposals to any other Red Cross email address. Violation of this rule will result in immediate disqualification.

B. Administrative compliance

In order for your offer to be pre-selected and evaluated according to the selection criteria (see Section C), it must include the following elements – otherwise, your application will be deemed inadmissible:

  • Proof of registration with the relevant Chamber of Commerce and/or any document certifying registration as a self-employed person (depending on the status: receipt for filing a declaration with the CFE, RSEIRL extract, K or K-bis extract), as well as a VAT number or tax number.
  • CVs of the staff members proposed for this mission, demonstrating their relevant experience.
  • A technical offer / methodological note including a provisional timetable in accordance with these ToR.
  • A financial offer indicating an overall price , with a breakdown of costs expressed in days or hours worked, fees, any overheads, applicable VAT and a proposed payment schedule.
  • Two (2) references or examples of comparable missions carried out by the bidder, in terms of nature, duration and budget.

C. Tender requirements and selection criteria

Main evaluation criteria

  • Experience, skills and capacity of the provider
    Proven experience in carrying out audits for donor-funded projects (references); qualifications (short CVs) and language skills of the proposed team members (fluency in English and French is mandatory); ability of the tenderer to meet the requirements of the Netherlands Red Cross (NLRC).
  • Technical approach and implementation plan
    Clear and structured audit methodology; risk management strategy; tools and procedures proposed to carry out the mission in accordance with the ToR.
  • Work plan and project management
    Realistic and detailed schedule; allocation of resources; designation of a project manager; logistical feasibility.
  • References
    At least two relevant and contactable references for clients served within the last twenty-four months.
  • Capacity
    The offer must clearly indicate whether the bidder has the necessary means to meet the requirements of the ToR and demonstrate any relevant presence or knowledge of the regional context: knowledge of Côte d’Ivoire or West Africa; presence in the region or capacity to deploy locally.

Supplier Registration

The Netherlands Red Cross is currently implementing a selection and registration process for all service providers and suppliers with whom it enters into contractual agreements.

In this context:

D. Provisional timetable

  • Deadline for submission of offers: August 15, 2025
  • Audit Firm Evaluation and Selection: August 18-30
  • Announcement of results and contracting: first weeks of September
  • Audit start and end date: October 1, 2025 to October 22, 2025
  • Deadline for submission of preliminary report: October 31, 2025
  • Deadline for submission of the final audit report: November 28, 2025