African Wildlife Foundation (AWF) is an international Non-Governmental Organization (NGO) working to advance the conservation and management of Simien Mountains National Park (SMNP) in collaboration with the Ethiopian Wildlife Conservation Authority (EWCA) and other stakeholders. AWF is seeking an external audit firm to undertake a financial expenditure compliance verification of the co-financing agreement between EWCA and AWF.
Assignment Title: An Expenditure Verification of EWCA-AWF Co-financing and Advisory Agreement
Estimated level of effort: Seven (7) working days
Location: The office of EWCA in Debark with meeting(s) with EWCA in Addis Ababa and home office-based work.
Duration of assignment: October 16-24, 2019
Deadline for the Submission of the Report to the Auditor: October 27, 2019
The Government of Germany, through KfW, committed to provide the Government of Ethiopia (GoE) with a Financial Cooperation Grant to improve the conservation and management of protected areas including the Simien Mountains National Park (SMNP), a World Heritage Site, and the surrounding lands. Subsequently, the Ethiopian Wildlife Conservation Authority (EWCA) and KfW signed Financing and Separate Agreements for the implementation of the project. The purpose of the Project is to effectively manage protected areas in collaboration and partnership with local communities and other stakeholders. This is to sustainably conserve the biodiversity and landscapes of priority protected areas and thus contribute to the conservation and the sustainable use of biodiversity and to the improved livelihood of the local population and economic development of the country.
The Separate Agreement foresees, among others, that EWCA shall enter into a Co-financing and Advisory Contract with the African Wildlife Foundation (AWF) for support to the management of the Simien Mountains National Park (SMNP) (“The Project”). EWCA and AWF signed this Co-financing and Advisory contract (“The Co-Financing Agreement”) on 27 April 2018 to formalise the terms of the work to be conducted by AWF as the implementing partner for this project. The completion period was fixed as 12 months with an option to extend the overall implementation period to altogether up to 60 months.
In line with the Separate Agreement, the Co-Financing Agreement foresees an Audit after 12 months. AWF intends to contract an external auditor to examine (in compliance with KfW Terms of Reference for Auditors for Disbursement) if the payments have been managed properly.
The objective of this assignment is to examine the factual information in the Financial Reports of AWF and compare it with the terms and conditions of the Co-Financing Agreement by applying certain agreed-upon procedures.
This assignment is a reasonable assurance engagement in accordance with International Standard on Assurance Engagements (ISAE 3000 – revised) as published by the International Auditing and Assurance Standards Board of the International Federation of Accountants. This standard requires that the auditor/ practitioner will plan and perform procedures considered necessary to obtain reasonable assurance about the Subject Matter Information (including on-site visits with inspection of goods purchased under the agreement).
AWF is responsible for providing sufficient and adequate information, both financial and non-financial, in support of the Financial Reports, which makes it possible to verify that the expenditures claimed by AWF have occurred and are accurate and eligible.
AWF is responsible for preparing “Procurement Plans” and “Working Plans” and to get them approved by EWCA and KfW prior to spending of project resources. “Statements of Expenses” (SOE) are to be prepared in connection with each Withdrawal Application.
AWF is responsible for preparing “Progress and Financial Reports”. These quarterly reports (starting three months from the commencement of services) on the progress of the Project are to be submitted to EWCA and KfW. All circumstances are to be reported that might jeopardize the achievement of the overall objective, the Project purpose and the results. The progress reports are also intended to give an overview of the financial status of the project (expenditures, foreseen expenditures).
AWF accepts that the ability of the Auditor to perform the procedures required by this engagement effectively depends upon AWF, providing access to AWF’s staff and its accounting and bookkeeping system and underlying accounts and records.
The Auditor will be responsible to performing the assignment in accordance with the terms and conditions of the Consultancy Service Contract, as presented in Attachment 1.
The Auditor is expected to carry out the following tasks:
In performing the tasks, the Auditor will adhere to the procedures described in the Procedures, Evidence and Documentation section (see download link below) containing a list and guidelines for the specific procedures to be performed.
The Auditor is expected to deliver a report on this expenditure verification which should describe the purpose, the agreed-upon procedures and the factual findings of the engagement in sufficient detail in order to enable EWCA/KfW and AWF to understand the nature and extent of the procedures performed by the Auditor and the factual findings reported. This report should be provided by the Auditor to AWF by the deadline given above.
If considered pertinent, the Auditor shall prepare a “Statement on Internal Control” that should include the following:
The Auditor is required to have the following skills and expertise:
All communication and reporting will be conducted in English. Travel expenses in connection with this assignment have to be approved by AWF beforehand and will be reimbursed against receipts and following travel reimbursement rules of AWF.
Please send a financial offer and CV of the proposed staff in English to AWF by e-mail to [email protected] by 17:00 CET on October 11, 2019.
Questions with regard to this Terms of Reference can be addressed to AWF by e-mail until October 9, 2019. This call for proposals is a closed call for national of the Republic of Ethiopia The evaluation of the financial offers will be done based on AWF procurement rules. The preferred shortlisted candidate will be contacted by AWF by October 14, 2019 to clarify outstanding issues and/or to start the contracting process.
The Request for Proposals (RFP) document includes the following: