Invitation to Bid for Program Audit

Invitation to Bid for Program Audit

FD-ADD-03444

Background

Founded in 1979, Action Against Hunger is an international humanitarian organization committed to ending child hunger. It is a non-governmental, non-political, and non-profit organization registered by the FDRE Authority for Civil Society Organizations of Ethiopia. Action Against Hunger established its Country Office in Ethiopia in 1985 in response to the severe drought and subsequent famine at the time and has since implemented various development and relief assistance in different regions of the country, namely Afar, Amhara, Benishangul Gumuz, Gambella, Oromia, Southern Nations, Nationalities and Peoples, Somali and Tigray regions. Recognized as a leader in the fight against malnutrition, Action Against Hunger saves the lives of malnourished children while providing communities with access to safe water and sustainable solutions to hunger. With more than 38 years of expertise in emergency situations of conflict, natural disaster, and chronic food insecurity, Action Against Hunger runs life-saving programs in over 40 countries benefiting more than five million people each year.

Action Against Hunger ( lead partner) with its consortium members is implementing a multiyear program entitled ‘Improving Food security and climate resilience in disaster affected households and communities Tigray, Afar, Somali, Amhara and Oromia regions of Ethiopia. It covers 12 woredas across these five regions. This Program is a Humanitarian, Development and Peace triple nexus (HDPN) program and is a multi-donor funded program with approved funding from Sida and Norwegian Embassy in Addis Ababa. The program aims to contribute to the Food and Nutrition Security and climate resilience of the disaster affected communities and households in operational woredas and is being implemented from July 1, 2024, through December 31, 2027. It is being implemented by a consortium led by Action Against Hunger (ACF) and composed of Danish Refugee Council (DRC), International Rescue Committee (IRC) and other local partners including Ethiopian Evangelical Church Mekane Yesus Development and Social Service Commission (EECMY-DASSC), Pastoralist Concern (PC) and Organization for Rehabilitation and Development in Amhara (ORDA).

In line with Sida’s and Norwegian Embassy requirement to conduct an independent audit of the funded program annually, Action Against Hunger Ethiopia is required to submit an annual program audit report of an acceptable standard at the end of each program’s fiscal year. Accordingly, Action Against Hunger Ethiopia kindly invites qualified and certified audit firms authorized by the Accounting and Auditing Board of Ethiopia (AABE) to conduct the audit of the Sida and Norway Embassy funded HDPN program financials for the fiscal year ending June 30, 2025, and onwards. The audit shall be carried out based Sida’s Standard Terms of Reference for Annual Audit of the Programme Support including ISRS 4400.

The following requirements should be fulfilled to participate in the comparison for the audit service.

Requirement:

• Renewed professional license and business registration license
• Profile of the audit firm and its experience
• Qualification and experience of the audit team
• Certificate of registration from AABE
• A document that shows the audit firm belongs to a renown international auditing network.
• Should provide all legal documents: Valid license, Tax Identification Number / TIN/, VAT certificate.
• Tax Clearance Certification for the fiscal year 2016/2017EC.
• Demonstrated auditing experience with similar international NGOs and projects implemented through a consortium approach.
• Be able to issue a consolidated audit report for a more than three organizations along with sub-recipient, with a budget of similar size
• Be able to indicate the date of commencement of the audit report.
• Be able to indicate the timeline of submission of the audit report.

Scope of the Service

• The firm will audit the client’s program financial for the year ending June 30 2025 and onwards
• The audit service covers for all partners engaged in the implementation of this program including ACF, DRC, IRC and Local partners including EECMY-DASSC, PC and ORDA.
• The firm shall audit the program’s financial report and supporting documents for the relevant period, in accordance with the agreed-upon procedures and Sida’s Terms of Reference (ToRs) and issue an audit opinion.
• The audit will be based in Addis Ababa Office and visits to the program or partners offices may be facilitated upon request.
• Management letter, annual audit report and factual findings reports (Additional assignment; according to agreed upon procedures ISRS 4400) will be the major output of the services.
• In its proposal, the firm should provide the fee for audit service; the duration of the engagement; date of submission of the final audit report.
• Action Against Hunger Ethiopia mission reserves the right to accept or reject any bid and to annul the bidding process and reject all bids at any time before contract award, without thereby incurring any liability to bidders.