Name of Tender: Audit of Accounts for Taadoud Project Period 01 April 2020 to 31 March 2021   Bid No: CRS-RFP-52/2021   Deadline Submission date: 11 /September 2021 – 12 :00 PM   Please submit your bid to this email only. tenders.sudan@crs.org     For further information please contact: procurement.sudan@crs.org

اسم العطاء :   :   مراجعه حسابات مشروع تعاضد من 1 ابريل 2020 الى 31 مارس 2021م رقم العطاء : CRS-RFP-52/2021   تاريخ انتهاء التقديم: 11 / سبتمبر / 2021   – 12:00 بعد الظهر   الرجاء ارسال عرضكم فقط على العنوان tenders.sudan@crs.org   لمزيد من المعلومات يرجى التواصل مع: procurement.sudan@crs.org

 

 

Dear Sir / Madam, CRS Sudan is looking for individual or an audit firm to provide Audit of Accounts detailed in Attachment 1.    General Requirements Must be registered to conduct business and in compliance with federal government tax regulations in Sudan or in country where business is established. Past Experience with International Organizations, Non-Governmental Organizations, or large private companies will be an advantage.  CRS retains the right to reject, cancel, negotiate, amend, split and accept any offer, without consideration of the lowest offer. This is an invitation to consultants and is not a promise or obligation that CRS will contract with bidders through the submitted offers.

سيدي / سيدتي العزيز(ة) هيئة الإغاثة الكاثوليكية  برامج السودان تبحث عن شركات مراجعه محاسبيه  او افراد من المختصين في مراجعه الحسابات المشار إليها أدناه في الملحق  رقم 1. متطلبات عامة: يجب أن يكون مسجلا لإجراء الأعمال التجارية مع ما يتوافق  ولوائح الضرائب الحكومية في السودان  او حيث تم تسجيل اسم العمل. الخبرة في تزويد المنظمات الدولية، المنظمات الغير حكومية، أو  الشركات الكبيرة الخاصة ستكون ميزة. تحتفظ هيئة الاغاثة الكاثوليكية بالحق في رفض، إلغاء، التفاوض، تعديل، تجزئة وقبول أي عرض، دون النظر الى أدنى عرض. . هذه دعوة للمستشارين وليس وعد أو التزام من هيئة الإغاثة الكاثوليكية للتعاقد مع من خلال العروض المقدمة

 

Payment Terms Offer should remain valid for a period of at least ninety (30) days from the submission closing date. Payment shall be made via bank cheque or wire transfer within 15 working days from the date of receiving the correct invoice. Payment shall be made upon verification and acceptance of services according to contract.

شروط الدفع يجب ان يكون العرض نافذ لمدة لا تقل عن تسعين (30) يوما من تاريخ إغلاق العطاء سوف يتم الدفع عن طريق شيك او التحويل البنكى خلال خمسة عشر يوم عمل من تاريخ استلام الفاتورة الصحيحة. سيتم دفع المبلغ بعد التحقق والموافقة على الخدمات وفقا للعقد.

 

Acceptance of Payment Terms Do you accept the above payment terms? Yes No

الموافقة على شروط الدفع: هل توافق على شروط الدفع اعلاه: اوافق لا اوافق

Requested Information The submission must include: Full legal address and contact details of the company / individual. Name of company’s official owner and copy of his/her ID & passport (if available) Copy of company registration certificate Copy of Tax Registration Certificate Reference from previous similar business experience with reference contact information. Bank account information. The consultant must read, sign & stamp the Attachment (2) related to CRS SUPPLIER CODE OF CONDUCT

يجب تقديم ما يلي:      يجب ان يتضمن التقديم ما يلي :                  العنوان الكامل الصحيح وعنوان الاتصال للشركة/ المستشار. اسم صاحب الشركة الرسمي مع  نسخة من البطاقة القومية او جواز السفر. صورة عن شهادة تسجيل الشركة صورة عن شهادة التسجيل الضريبي المرجع من الخبرة في الاعمال السابقة المماثلة و معلومات الاتصال للمرجع تفاصيل معلومات الحساب المصرفي يجب على المقاول قراءة و توقيع و ختم الملحق(2) و الخاص بالقواعد السلوكية التي تنتهجها هيئة الإغاثة الكاثوليكية.

 

 

Bid Requirements Offers that do not meet the following will be automatically rejected regardless of price: Offers must be received before the stated deadline. Offers must include all information requested above.  Bids must be submitted through the email address for receiving bids or through CRS tender box in Khartoum office, Al Taif, SQ23, Res.No.593. Offers must be clean & clear. The consultant should sign and stamp next to handwritten corrections or corrections made with whiteout.  Offers must be complete, signed in a clear date and stamped on all pages.

معلومات ملء  العطاء سوف يتم رفض أي عطاء لا يلتزم بالشروط أدناه بغض النظر عن السعر: سيتم رفض أي طلب يقدم بعد التاريخ والوقت المحدد لقبول العطاءات. يجب أن تتضمن العروض جميع المعلومات المطلوبة أعلاه.  يجب تقديم العروض من خلال البريد الإلكتروني المخصص لاستلام العطاءات او عن طريق صندوق العطاءات بمينى المنظمة بحي الطائف، مربع 23، منزل رقم 593. العروض يجب أن تكون نظيفة وواضحة، يجب التوقيع والختم في مكان أي تصحيح يدوي أو باستخدام قلم التصحيح الابيض. يجب أن تكون العروض كاملة من جميع الجوانب، موقعة بتاريخ واضح ومختومة على جميع الصفحات

 

Delivery Instructions: Complete, stamped, and signed offers can be submitted by email to tenders.sudan@crs.org Please note, this email address only receives offers, and does not reply to any questions or email.  For any inquires or information requests, please send your message to Procurement.Sudan@crs.org.   As PDF file. Email must indicate the number of tender which is (CRS-RFP-52/2021) or the offer will be excluded. The file should not exceed 15 MBs and the company biography should not exceed 10 pages.   OR   Complete and  stamped and signed offer must be delivered in sealed envelope with tender number on it to CRS Sudan office located in Al Taif, SQ23, House No.593.

تعليمات التسليم: يجب تقديم العطاء الكامل والمختوم و الموقع  عن طريق عنوان البريد الالكتروني  tenders.sudan@crs.org   هذا البريد الإلكتروني مخصص فقط لاستلام العروض ولا يمكنه الرد على اسئلتكم او رسائلكم. .  في حاله وجود أسئلة او استفسارات الرجاء مراسلتنا على العنوان التالي: Procurement.sudan@crs.org من خلال تقديم الملف المختوم كاملا" بصيغة PDF . يجب ان يذكر البريد الالكتروني المرسل على رقم العطاء وهو (CRS-RFP-52/2021) وإلا سيتم استبعاد العطاء. يجب ان لا يتجاوز حجم المرفق 15 ميجابايت على ان لا تتجاوز السيرة الذاتية للشركة اكثر من 10 صفحات.   او   يجب تقديم العطاء الكامل والمختوم و الموقع  مع كافة الوثائق المطلوبة في  ظرف مغلق يكتب عليه رقم  العطاء ويسلم الى مقر المنظمة في بحى الطائف، مربع 23، منول رقم 593.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Past Experience Reference List

قائمة مراجع الاعمال السابقة

 

	Name of Organization أسم المنظمة	Name of Person أسم الشخص	Name of Project أسم المشروع	Project Start Date تاريخ المباشرة بالمشروع	Project duration مدة تنفيذ المشروع	Phone Number رقم الموبايل	Email Address البريد الالكتروني

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Company / Individual name: أسم الشركة :
Legal address: العنوان الثابت:
Telephone Number: رقم الهاتف:
Email: عنوان البريد الإلكتروني:
Representative Name اسم الممثل:
Business Certificate Registration Number: رقم تسجيل شهادة العمل:
Tax registration Number: رقم التسجيل الضريبي:
Contract duration: مدة العقد :
Do you have partnerships with any other companies (such as shared management / staff / office / bank account)?  Do you cooperate with any other companies in preparing offers or providing of goods or services? هل لديك شراكات مع أي من الشركات الأخرى ( مثل إدارة / الموظفين / المكتب حساب مشترك / البنك) ؟ هل تتعاون مع أي من الشركات الأخرى في إعداد العروض أو توفير السلع أو الخدمات؟
If the answer for previous question is yes, please provide details here including the names of partner companies. إذا كان الجواب عن السؤال السابق نعم ، يرجى تقديم التفاصيل هنا بما في ذلك أسماء الشركات الشريكة
Other comments: ملاحظات اخرى:
Experience / references for the related work of experience (Please attached any related contract, purchase order, certificate, etc.) that does not exceed 10 pages. References MUST include contact information.  يجب ان يحتوي على عناوين الاتصال من مراجع الخبرة المرجع من الخبرة ( الرجاء ارفاق دليل من الاعمال السابقة ذات الصلة من عقود , اوراق شراء , ورقة اتمام عمل , اخرى )  لا تتجاوز عشرة اوراق.

 

 

Signature التوقيع
Date التاريخ

 

 

 

 

 

 

 

 

Attachment (1)

 

 

Catholic Relief Services (CRS)

Sudan Program

                 Scope of Work

 

Audit of Accounts for Taadoud Project period 01 April 2020 to 31 March 2021

 

Catholic Relief Services (CRS) has worked in Sudan since 2004 conducting development and emergency relief efforts with a focus on rural livelihoods through diverse programs, including education, agriculture, micro-finance (SILC), water and sanitation and distribution of food donated by WFP. CRS is developing partnerships with local NGOs for greater sustainability and higher quality programming.

 

CRS has its main office in Khartoum, with its primary field office in El Geneina, Zalengi, ED Daeine and Red Sea beside four sub-offices in Mukjar, Habila, Mornie and Umdukun localities.

 

CRS would like to contract a competent external audit firm to conduct a financial audit of its financial statements for the Taadoud Project for the period 01 April 2020 to 31 March 2021.

 

The audit report is needed for the purpose of CRS management and Foreign, Commonwealth & Development Office (FCDO) as pre-requirement if the Accountable Grant Arrangements (AGA) between FCDO and CRS.

 

1. Introduction

Taadoud is a resilience programme funded by FCDO Sudan and executed by consortia of four member organisations led by CRS. The programme focuses on improving natural resource management (NRM) and governance, reducing chronic malnutrition, and increasing the resilience of livelihoods of returnee and conflict-affected vulnerable populations within all five states in Darfur, Sudan.

 

Taadoud consists of two phases; the first phase started in April 2013 and ended in March 2018, the second phase started April 2018 and will end in March 2022 with a budget on £25 million sterling pounds.

 

2. Purpose of the Audit

The auditors are required to:

• Establish whether CRS and consortia members project accounts and reports have been prepared in accordance with generally accepted accounting principles and give a true and fair view of the financial situation of the project in the period 01 April 2020 to 31 March 2021.
• Establish whether FCDO funds have been used in accordance with the conditions of the accountable grant agreement, with due attention to economy and efficiency; and only for the purposes for which financing was provided.
• Produce complete and accurate financial statements of project revenues and expenditure during the period under review.
•  Assess whether CRS and consortia members’ systems in place are strong enough to deliver the programme’s objectives, maintain value for money and reduce the risk of fraud and/or corruption within the programme. Accordingly, the auditor must identify gaps or loopholes detected.
• Conduct fixed assets reconciliation on project assets.

 

3. Scope

The audit will be conducted in accordance with generally accepted auditing standards and will include, as the auditors consider necessary, tests of transactions and of the existence, ownership and valuation of assets and liabilities.

 

The auditors will obtain sufficient and appropriate evidence to enable an understanding of CRS and consortia members accounting and internal controls systems in order to assess their adequacy as a basis for the preparation of Taadoud project progress reports to FCDO and to establish whether proper accounting records have been maintained.

 

The auditors should ensure sufficient tests of the accounting records are done during this audit; and they should include but is not necessarily limited to:

 

• Express an opinion on whether the financial data captured in CRS and consortia members systems for the period presents fairly, the funds received, costs incurred and technical assistance procured and provided for the period 01 April 2020 to 31 March 2021.
• Evaluate and obtain sufficient understanding of CRS and consortia members internal controls, assess control risk, and identify reportable conditions. This includes whether expenditure of Taadoud funds has been approved at the correct level of delegated authority. This includes initial approval to incur expenditure and the payment of claims, invoices, salaries, allowances and any other items of expenditure charged to the project budget. 

• An adequate budgetary control system is in place to monitor actual expenditure against budget lines on a regular basis and to take remedial action as necessary, with adequate segregation of duties in the maintenance and review of accounts and the performance of reconciliations.
• Expenditure of FCDO funds managed by CRS and consortia members have been disbursed and used in accordance with the various agreements, with due attention to economy and efficiency, and only for the purposes for which the funds were provided.
• Consider whether all necessary supporting documents, records and accounts have been kept in respect of all project ventures. Clear linkages should exist between the books of account and reports present to FCDO

 

The auditor must ensure that the audit process and procedures can provide reasonable assurance of detecting situations or transactions in which fraud or illegal acts have occurred or are likely to occur.

 

4. Methodology

The auditor is expected to prepare a detailed audit programme based on the exercise of their best professional judgment. The auditor must be present in country to conduct the audit however, flexibility could be allowed during report finalisation phase.

The auditor will be expected to examine the financial data for CRS and consortia members including but not limited to:

• Budgets
• Instalments received from FCDO and received by CRS for consortia partners
• Payments issued to consortia members and Costs reported by the recipient
• Payments and disbursements made by the recipient
• Balance of /funds
• Foreign exchange gains/losses, how they are managed and the polices in place to ensure maintenance of value for money.

 

The auditor must also review Taadoud implementation to determine whether specific costs incurred and payments made are reasonable and allowable as per the terms and conditions of the accountable grant agreement with FCDO. As a minimum it is expected that the auditor will:

 

• Use professional judgement to determine sampling methodology to check costs incurred and payments made and report costs or payments that are not properly supported with appropriate documentation or are not in accordance with the Administrative Arrangement.
• Review ledgers and records to ensure costs, payments and disbursements to consortia members have been correctly recorded.
• Review all procedures used to control distribution of funds; including controls on bank accounts and perform reconciliation of current balances, if and as necessary.
• Review ledgers, records and CRS bank statement to ensure funding received from FCDO was properly recorded, including the date received and the exchange rate used for the conversion to USD and SDG.
• Determine whether services and goods procured by CRS and consortia members for use in Taadoud exist and were used for their intended or stated purposes in accordance with the accountable grant agreement.

The auditor must evaluate internal controls to report and comment on:

• Charges to the project are proper; supported and paid.
• The management of cash-in-hand and in bank accounts comply with CRS policies and procedures.
• Procurement of goods and services comply with CRS policies and procedures.
• Compliance with terms of the accountable grant agreement and any applicable law and regulations.
• Observation on value for money (VfM) practices, policies and procedures and recommendations on how improve on VfM.

 

5. Deliverables and Outputs

The auditors will produce a draft audit report which should contain but is not limited to the following sections:

• Objectives and scope
• Description of the methodology, procedures, tests performed
• Constraints and assumptions
• Summary of auditor findings
• Summary of recipient management comments and response to auditor findings
• Auditor’s opinion
• Audited financial statements of the project
• Auditor’s report on internal controls

These same sections along with auditor’s recommendations and CRS management response will be included in the final audit report.

 

The auditors should provide a clear expression of opinion on the management of Taadoud and on compliance with the accountable grant agreement. It should state the bias of the auditor’s opinion. If the auditors give a qualified opinion the factors leading to the qualification should be given. There should also be a separate paragraph in the report commenting on the accuracy and propriety of expenditure of donor funding and the extent to which FCDO can rely on CRS financial reports as a basis for funding disbursements.

 

The auditor will also prepare a “management letter” which will:

• Give comments and observations on the accounting records, systems and controls that were examined during the course of the audit;
• Identify specific deficiencies and areas of weakness in systems and controls and make recommendations for their improvement;
• Report on the degree of compliance with the financing agreement(s) and give comments, if any, on the internal and external matters affecting such compliance;
• Communicate matters that have come to attention during the audit which might have significant impact on the implementation of the project;
• Give an opinion on the potential for fraud and corruption in implementation of the project, and provide details of any actual fraud or corruption incident during the period under review and the value of possible losses.

 

Finally, the auditors should produce Project Financial Statements which would include:

• A Statement of Uses of Funds by Project Activity showing expenditures of the project under each of the main project component and sub-component headings, for period of audit.
• A separate note of any ineligible expenditure identified during the review;

• As an annex to the Project Financial Statements, the auditor should prepare reconciliation between the amounts shown as received by CRS from FCDO and amounts confirmed as being disbursed. As part of that reconciliation, the auditor should indicate the mechanism for the disbursement e.g. direct/indirect reimbursement, direct/indirect expenditures.

 

6. Reporting

 

The prime recipient of this audit is CRS Sudan however the donor of the project FCDO will review and endorse the final report.

 

The auditor will provide CRS Sudan with singed copies of the audit report.

 

CRS Sudan will assign point of contact for the day-to-day management and reporting.

 

 

7. The auditor is required to commit to the below schedule:

 

Week Number	1	2	3	4	5	6	7	8	9	10	11	12
Work Plan by Workstream
Contracting
Audit Planning, Risk Assessment and desktop review
Audit Strategy
Closing Meeting
Draft Report
Finalised Report

Key

Contracting and planning
Substantive testing
Reporting

 

8. Skills and Qualification of the Auditor

The principal auditor is responsible for signing the audit opinion and must be accredited to a recognised international professional accounting body. Audit supervisors and key personnel assigned to the audit team must be appropriately qualified and experienced in the conduct of similar types of audits and in applying international audit standards.

 

The Auditor must demonstrate their inbuilt Quality Assurance process over the consultancy.

 

The Auditor will be required to provide a written sample of previous/similar work they have led, as well as contact details of references for the same.

 

FCDO FY2021 Actuals: CRS Sudan’s actual expenses under Taadoud for the FCDO FY2021 reporting period (1 April 2020 – 31 March 2021) were $4,799,030 including cash and in-kind resources.

 

Audit fee: to be determined by the external audit firms’ presentation of their offers.

 

Travel to CRS and partner Field Offices in Darfur:  CRS is responsible to cover the travel and transportation costs to and from Darfur offices for the audit team.

 

Security and Safety: Staff security is a priority and CRS will make every effort to avoid putting any of its staff or its contractors at risk. The audit firm/contractor and his/her employees understand that CRS does not take any responsibility for their health or safety during the period of contract, including during travels to CRS offices in Darfur, and cannot be held liable for any injuries, illness, accidental death, etc.

 

The contracted external audit firm will bear any costs and liabilities associated with their contract under with CRS.

 

• Notice: Please send your quotes in both SDG & USD.

 

CRS Sudan Program

Supply Chain

 

 

 

 

 

Attachment 2

 

 

EXHIBIT B: SUPPLIER/ SERVICE PROVIDER CODE OF CONDUCT

Catholic Relief Services (CRS) has committed to the principles of responsible sourcing and we expect our suppliers and service providers to fully follow the applicable contractual obligations to include CRS terms & conditions, local and relevant/otherwise applicable laws and to adhere to internationally recognized environmental, social, and corporate governance standards. We also expect our suppliers to implement these standards with their suppliers and subcontractors, as inspired by the United Nations Global Compact initiative, the United Nations Guiding Principles and Human Rights, the International Labour Organization's Declaration on Fundamental Principles and Rights at Work, ETI Base Code, and applicable

 CRS’ Policies, Procedures and Standards.

1. SOCIAL
   • Prohibit all forms of harassment, sexual harassment, exploitation and abuse, including sexual exploitation and abuse, and trafficking in persons.¹ All sexual activity with a child, defined as person under the age of 18 years, is considered sexual abuse regardless of local age of consent.
   • Have mechanisms in place to actively prevent, address, and respond to harassment, sexual harassment, exploitation and abuse, including sexual exploitation and abuse, and trafficking in persons.
   • Support the protection of internationally proclaimed human rights and prohibit forced, bonded, and involuntary labor and child labor.
   • Do not recruit or employ children under the age of 15 years. Do not recruit or employ children under 18 years for work that is mentally or physically dangerous or interferes with schooling.
   • Treat employees with dignity and respect and supply a workplace that is safe and hygienic, complies with national laws, and is free from discrimination on the basis of race, gender, age, religion, sexuality, culture or disability.
   • Provide accessible and confidential reporting mechanisms for employees and other stakeholders to report concerns or suspicions of any forms of harassment, abuse and exploitation described above and potentially unlawful practices by management or employees.
   • Commit to protecting reporters or whistleblowers from retaliation.
   • Uphold the freedom of association and the right to collective bargaining as set out within applicable laws.
   • Ensure wages and working hours meet national legal standards.

 

2. GOVERNANCE
   • Abide by all applicable national and international trade laws and regulations including but not limited to antitrust, trade controls, and sanction regimes.
   • Consider business integrity as the basis of business relationships.
   • Prohibit all types of bribery, corruption, money laundering and terrorism financing
   • Forbid gifts to private or public officials that aim to influence business decisions or otherwise encourage them to act contrary to their obligations.
   • Respect the privacy and confidential information of all your employees and business partners as well as protect data and intellectual property from misuse.
   • Have data protection and managements standards in place that address data collection, safeguarding, sanitation and disposal. The data owner is aware of the data provision terms and conditions and supplies consent as per CRS Responsible Data Values and Principles
   • Implement a proper Compliance Management policy and procedure, which facilitate compliance with applicable laws, regulations, and standards.

1 Refer to pages 6 and 7 of CRS’ Policy on Safeguarding for further details on prohibited exploitative conduct, including procurement of commercial sex, employment practices, and relationships with beneficiaries that are exploitative or abusive.