The Colombo Plan
Request for Proposal (RFP)
Colombo Plan requests that you submit a proposal to conduct an Audit for the Implementing Partners of the Afghan Women Shelter Fund (AWSF) Project and Afghan Children Support Center Fund (ACSCF) Project implemented by the Colombo Plan Gender Affairs Programme in Kabul, Afghanistan.
Contents of solicitation documents:
Proposals must offer services for the total requirement. Proposals offering only part of the requirements will be rejected. The Offeror is expected to examine all corresponding instructions, terms and specifications contained in the Solicitation Documents. Failure to comply with these documents will be at the Offeror’s risk and may affect the evaluation of the Proposal.
Clarification of solicitation documents:
Colombo Plan will respond in writing to any request for clarification that it receives prior to the deadline for the submission of Proposals. Written copies of the organisation’s response will be sent to all Offerors.
Language of the proposal:
The Proposals prepared by the Offeror and all correspondence and documents relating to the Proposal exchanged by the Offeror and Colombo Plan shall be written in the English language.**
The Proposal shall comprise the following components:
1. Technical Proposal, completed in accordance with clause (I),
2. Financial Proposal, completed in accordance with clause (II) & (III)
(I) Technical Proposal Format
The Offeror shall structure the technical part of its Proposal according to the commonly acceptable format. The Technical Proposal will be evaluated against the criteria assisted by the following information:
(a) Proposed Approach and Work Plan
This section should demonstrate the Offeror’s responsiveness to the specification by identifying the specific components in the audit proposed, addressing the requirements, as specified, point by point; providing a detailed description of the essential performance characteristics proposed; and demonstrating how the proposed audit methodology meets or exceeds the specifications.
(b) Capacity and Experience of Organization/ Firm
This section should describe the organizational unit(s) that will be responsible for the contract, and the general management approach towards this project. This should fully explain the Offeror’s resources in terms of personnel and other resources necessary for achieving project results. This section should also provide orientation to the organisation / firm including the year and state/country of incorporation and a brief description of the Offeror’s present activities. The Offeror should describe its experience in similar audits.
(c) Human Resources
CVs for key personnel should be attached.
(II) Financial Proposal
The Offeror shall include an appropriate Price Schedule, the prices of services it proposes to supply under the contract.
(III) Proposal Currencies
All prices shall be quoted in US Dollars.
Period of Validity of Proposals:
Proposals shall remain valid for ninety (90) days after the date of Proposal submission prescribed by Colombo Plan, pursuant to the deadline clause. A Proposal valid for a shorter period may be rejected by Colombo Plan on the grounds that it is non-responsive.**
Payment:
Payments will be made in two installments, directly by Colombo Plan to the selected organisation/ firm after acceptance of the invoices submitted by the organisation / firm based on agreed milestones.
The final payment shall be effected by the Colombo Plan Afghanistan Country Office in Kabul following the clearance of the final report and certification of satisfactory completion of service by Colombo Plan.
The Terms of Reference for the consultancy is attached herewith for your reference (Attachment I).
If you request additional information, please send it to email below in writing: cpgapproposal@colombo-plan.org at least 5 days prior to the deadline
We will endeavor to provide additional information expeditiously, but any delay in providing such information will not be considered a reason for extending the submission date of your proposal.
The Colombo Plan for Cooperative Economic and Social Development in Asia and Pacific is an inter-governmental organization based in Colombo, Sri Lanka, with field offices around the world. The organization is commonly referred to as the Colombo Plan amongst its member network of 27 countries throughout the globe and Asia-Pacific region.
The Colombo Plan leads gender initiatives focused on women and children’s rights through its recently established Gender Affairs Programme (GAP). Currently, GAP has two flagship projects in Afghanistan that is implemented through six local non-governmental organizations, providing vulnerable women and children with interim protective housing, in addition to comprehensive alternative care (inclusive of essential services) and reintegration support.
Accordingly, Colombo Plan (CP) has memorandum of understandings (MOU) with the six implementing partners that supports 31 CP-funded facilities within 13 provinces in Afghanistan, located within the Central, North Eastern, North Eastern, Eastern and Western regions.
Due to confidentiality and sensitive information further information regarding the projects and facilities will be shared with the selected and vetted consultancy firm.
To undertake an external financial audits of the aforementioned CP-funded facilities under GAP’s two Afghanistan-based projects for the following accounting periods:
· GAP Project I: 1 July 2018 – 31 December 2019
· GAP Project II: 1 July 2018 – 31 January 2020
The audit is to identify and assess any risks which could have a significant impact on the financial position or performance, as well as some of the measures, i.e. internal controls, that the organization has inaugurated to mitigate those risks. Thus, the audit with cover fiduciary compliance with the implementing partners’ policy, procedures and guidelines, to assess the adequacy and effectiveness of internal controls, and to establish that systems and procedures are managed with due regard for economy, efficiency, and effectiveness.
The audit is to be carried out in accordance with the International Auditing Standards and will include tests and verification procedures as the auditors deem necessary; verifying all funds have been used in accordance with the established rules and regulations under the two projects’ objectives and only for the purposes for which the funds were provided. Comprehensive assessment of the adequacy and effectiveness of the accounting and overall internal control system to monitor expenditures and other financial transactions. Ensure appropriate supporting documents, records and books of accounts relating to all activities have been kept. Clear linkages should exist between the books of accounts and the financial statements presented to. The concerned auditor will specifically audit the finance, human resources, procurement and asset management, and internal control aspects of the projects as mentioned below.
Finance:
Check the adequacy of the accounting and financial operations and reporting systems. These include budget control, cash management, certification and approving authority, receipt of funds, and disbursement of funds.
Check the recording of all financial transactions in expenditure reports, records maintenance and control. In addition, ensure the expenditure documents are approved as per IPs approval authority matrix.
Check that all disbursed funds have been used in accordance with the approved budget and signed MoUs, with due attention to budget value, and only for the purposes for which the financing was provided, including goods, equipment, staff and all services.
Check that the expenditure for the project was actually incurred by and for the project only. For this purpose auditor should examine supporting documents such as invoices, contract and proof of payment, and signatures, verifiable by originals of supporting evidence.
Before to entering review of the financial transactions in accounting system, the auditor should review preceding year’s audit report to verify whether or not the prior observations were improved or efforts were made to bring improvements, and provide opinion on this matter.
A balance sheet showing accumulated funds of the project balances other assets of the project, and liabilities, if any.
Check that all necessary financial supporting documents – financial records (i.e. reconciliations – bank, cash, and fund), invoices, and accounts are properly documented and available as per reported project expenditures, including administration cost budget line documents.
Clear linkages should exist between the accounts and reports submitted to the Colombo Plan and those submitted to Ministry of Economy and other Ministries/Government offices.
The audit will provide CP with separate financial statements for each project, free of errors and fraud. Financial statements should represent all recorded transactions, and an independent opinion should be provided for the financial statements.
*Human Resources:**
Review the process for recruiting project personnel/consultants and assess whether it was transparent and competitive (specifically checking on nepotism, ethnic biases, whether direct management line is hiring relatives etc.) and include performance appraisal, attendance control, calculation of salaries and entitlements, payroll preparation and timely payment, and management of personnel records.
Review all personal files of staff within the Human Resource Department to make sure all necessary files are collected and kept for each employee.
Ensure the expenditure relating to Project Staff have been paid within the approved budget and there are no ghost employees within the project payroll. For this purpose the auditor needs to match records of Finance and HR.
Procurement and Asset Management:
Review the process for procurement/contracting activities and assess whether it was transparent and competitive.
Check contracts of vendors to ensure proper vendor management, as well as vendor provisions are in line with vendor’s business field.
Check the effectiveness of the procurement activities of the project in order to ensure that the equipment and services purchased meet the requirements.
Check that all procurement documents are signed by designated authorities and that procurement thresholds, call for bids and proposals, evaluation of bids and proposals and approval/signature of contracts and purchase orders are all available.
Review the process for asset management and whether there is record and documentation of all assets and inventory.
Check that the agency has receiving and inspection procedures, inventory, asset control and management (typically for vehicles and office equipment) purchased for use of the project. The procedures for receipt, storage, and disposal shall also be reviewed.
Internal Controls
a) Review monthly/quarterly financial report/work undertaken, expenditure/payments and their timeliness and their compliance with the project documents (proposal, MOU and budget). Review available annual report as relevant.
b) Audit should identify significant areas of weakness within Senior Management in fund management and its utilization as well as safeguarding against fraud.
c) The assessment should be according to established internal control standards.
d) Review and check that proper measures are in place for all cash funds held by the project and review existing procedures for safeguarding of cash.
e) Review the accounting records and assess their adequacy for maintaining accurate and complete records of receipts and disbursements of cash; and for supporting the preparation of the monthly and quarterly financial reports.
f) The audit shall also cover travel activities, vehicle management, office premises and lease management, office communications, and records maintenance.
g) The audit shall also cover the information and communication systems and the control and security of equipment and data.
The audit is to be conducted will cover the duration from 1 July 2020 to 31 October 2020. Start date and deadline are flexible upon request, however, reasonable justification must be provided and approved by Colombo Plan.
· GAP Project I: 1 July 2018 – 31 December 2020
· GAP Project II: 1 July 2018 – 31 January 2020
(Annex of projects are given).
Cash Flow Statements and Income and Expenditure statements of the project under IP’s HQ office and each project center for the aforementioned periods for GAP Project me and GAP Project II.
Certifying the status of assets and equipment held with implementing partners during aforementioned periods for GAP Project I and GAP Project II.
The auditor should prepare a reconciliation between the amounts shown as received and spent by the agency and that reported to the Colombo Plan.
**
Prior to the start of audit work, the auditors will be required to consult with the Colombo Plan HQ Officials. Upon completion of the draft audit report and management letter, the auditor will be required to meet and debrief the Colombo Plan Officials and INL Officials on its major findings from the audit and its recommendations for future improvements. Furthermore, auditor is required to share findings with IPs and respond to any inquiries, issues and/or concerns raised by the IPs.
The auditor will have full and complete access at any time to all records and documents (including books of account, MOUs, bank records, invoices and contracts etc. from the implementing agency and all employees of the entity. The auditor will have a right of access to bank, contractors, vendors, agencies and other persons engaged by the agency for the project.
The Auditor should sign confidentiality agreement and ensure of all the information shared with them will not be shared with any third party.
Experienced in applying either ISA or international audit standards, as applicable.
Should have staff with appropriate professional qualifications and suitable senior experience with ISA or INTOSAI standards, including minimum 5 years’ experience in auditing the accounts of entities comparable in complexity to the entity being audited. Auditing team should be led by a chartered accountant with minimum 8 years’ experience in audits.
The auditor must be completely impartial and independent from all aspects of management or financial interests in the entity being audited.
The audit company should be registered with Afghanistan Government.
The audit company should have a previous background in auditing gender, children protection, or other sensitive projects.
The auditor should not, during the period covered by the audit nor during the undertaking of the audit, be employed by, serve as director for, or have any financial or close business relationships with any participant in the management of the implementing agency entity.
Any staff/team member involved in the audit should disclose a Conflict of Interest statement showing they are not related/engaged in any manner with the entity being audited.
Curriculum vitae (CVs) should be provided to the client by the principal of the firm of auditors who would be responsible for signing the Audit report/Management letter, together with the CVs of managers, supervisors and key personnel proposed as part of the audit team. CVs should include details on audits carried out by the applicable staff, including ongoing assignments indicating capability and capacity to undertake the audit. **
This vacancy is archived.