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Expression of Interest for Audit Services Auditor - ICTJ/UNPBF Project Closing Date: 22 Apr 2025 Type: Consultancy PURPOSE - EXPRESSION OF INTEREST FOR AUDIT SERVICES With funding from UNPBF YPI, ICTJ implemented the project entitled Empowering Gambian youth to voice their demands to duty-bearers on issues of governance, reconciliation and prevention Project Number 00140056, from 2023 to 2025. The purpose of the project was to increase youth participation in The Gambias post-TRRC process and contribute to a positive transition toward a more democratic society, through the capacity building of 250 young Gambians. As part of the project administrative arrangements for NUNO, the donor requires an independent project audit to be conducted by the end of the project. The audit report needs to be attached to the final narrative project report. BACKGROUND ICTJ was created in 2001 to help societies design and implement transitional justice approaches when dealing with the legacy of massive human rights abuses and pursuing the search of sustainable peace. Since then, ICTJ has been instrumental in the consolidation of the field of transitional justice in terms of policy, academia, and practice. With expertise generated in nearly 20 years of operation in over 50 countries, including in central Asia and post-Soviet states, ICTJ has become the leading actor in the transitional justice field in terms of experience and a context-specific and comparative approach, elevating global discourse on the practice of justice. ICTJ draws on institutional knowledge; local and regional knowledge of our country office staff; and dedicated expert support and research capacity. ICTJ works across society and borders to challenge the causes and address the consequences of massive human rights violations. We affirm victims dignity, fight impunity, and promote responsive institutions. How we work: We partner with victims and activists. Victims rights are an essential component of transitional justice and thus are at the heart of ICTJs work. We work with survivors of widespread human rights abuses to build their capacity to articulate demands for justice and ensure that they have a say in shaping policies that affect them. We advise governments and those in power. When governments, judicial authorities, or international agencies resolve to create laws, policies, and institutions to provide a response to massive human rights violations, ICTJ is the go-to organization for insightful and informed analysis and advice, and other forms of technical assistance. We provide comparative expertise to the international community. As an organization that simultaneously works directly in the field, conducts research, and informs thinking at the global policy level, we leverage our ability to articulate lessons learned and identify emerging patterns from our fieldwork, to produce relevant and timely knowledge through research and analysis, to develop innovative approaches, and to deliver timely information and policy recommendations. ICTJ is incorporated as a not-for-profit corporation in the State of Delaware (United States) since March 27th, 2001. ICTJ is classified by the United States Internal Revenue Service as a public charity under section 501(c)(3) of the Internal Revenue Code, since June 2002. SCOPE OF WORK ICTJ invites bids from registered audit firms and individuals to conduct an audit of its financial reports for the ICTJ/UNPBF project, which concludes on 21 February 2025. The audit will cover work done by ICTJ from the inception to the conclusion of the project. All proposals must include the following technical details: Firms background information Experience with similar assignments Qualifications of proposed staff Methodology and activity plan Price Supporting documents such as certifications and CVs TOR FOR BIDDERS The selected auditor will perform an audit of accounts, including activities funded by the United Nations Peacebuilding Fund (UNPBF) project. REQUIREMENTS The auditor must be a certified chartered accountant or possess equivalent recognized qualifications. The audit must comply with both national laws and International Standards on Auditing (ISA). Key qualifications to successfully complete this consultancy include: Extensive experience conducting audits of complex and diverse funding sources. Experience with auditing international grants required. Experience auditing in the non-profit sector An advanced degree in a relevant field. Excellent written and communications skills. English proficiency (required), plus Arabic, Spanish or Swahili desired. SCOPE OF THE AUDIT The audit covers the projects financial transactions related to the UNPBF grant agreement for the period 2023-2025. ICTJ will provide the auditor with access to relevant documents, including the grant agreement, annexes, reports, and any other materials deemed essential for the audit. The audit firm is encouraged to propose its own methodology based on its experience. ICTJ will review the proposed approach to ensure alignment with its audit framework. ACCESS TO FINANCIAL INFORMATION AND STAFF Auditors will need to request financial documents during the audit, as ICTJ will not provide all records in advance. They will have direct access to key finance personnel to facilitate the audit process. OBJECTIVES OF THE AUDIT The primary objective of the audit is to enable the auditors to express an independent professional opinion on ICTJs financial reports on the UNPBF Project. The audit will verify that funds allocated to UNPBF-funded activities have been used for their intended purposes. ICTJ maintains books of accounts that comply with legal requirements, ensuring proper record-keeping, internal controls, and comprehensive supporting documentation for all transactions. The audit will involve an examination of vouchers, financial records, and associated risks. The auditor shall verify that: Account reconciliations are accurate and error-free. Transactions comply with the grant agreement and budget provisions. Adequate procedures and control mechanisms are in place for voucher approval. Shared costs, where applicable, are reasonably allocated among multiple donors. Procurement follows competitive quotation processes. Assets are maintained according to applicable regulations. Due diligence findings from previous assessments have been addressed. In case discrepancies or non-compliance issues are found, the auditor must provide an opinion and recommendations to ICTJ. PRESENTATION OF FINANCIAL FIGURES The expense reports shall be presented in the local currency with corresponding amounts in USD. ICTJ follows the Last In, First Out (LIFO) method for foreign exchange conversion, using exchange rates from Oanda.com based on the payment date or reporting date. Any donor-specific reporting requirements must also be adhered to. LANGUAGE OF THE AUDIT REPORT The audit report shall be submitted in English. ICTJs management will provide the auditor with any necessary information for assessing the accounts and administration of the grant. The auditor will also have access to conduct any further examinations deemed necessary. AUDIT TIMELINE The audit must be completed within two weeks of the commencement date. This timeframe includes any travel or on-site requirements. Deliverables must be submitted within seven business days of completion. If delays occur due to unforeseen circumstances, ICTJ may allow flexibility in the deadline for deliverables. AUDIT DELIVERABLES Upon completion, the auditor shall submit: Two (2) original copies of the Audit Report appended to the Financial Reports. A Management Letter outlining the audit findings in accordance with the TOR. An auditors statement issued per ISA 700 or 800 (Revised) or any other applicable reporting standards required during the audit process. GENERAL INSTRUCTIONS FOR BIDDERS Bid Content: A completed bid must be signed by an authorized signatory, along with all the supporting documentation, and submitted electronically to Mr. Didier Gbery at dgbery@ictj.org, copying Mr. Ansumana Cham at ancham@ictj.org. Bidders must provide two (2) references, including names and contact details. ICTJ reserves the right to contact additional references beyond those provided. Bid Award: ICTJ intends to award the contract to the lowest responsive bidder that meets the stated requirements. Proposals will be evaluated based on the following criteria: Price (weighted more heavily than experience and methodology) Relevant experience Proposed methodology and approach A scoring rubric or specific benchmarks for evaluation will be developed as part of the selection process to determine the most responsive proposal. We look forward to receiving your proposals. How to apply Interested candidates shall complete the application form and submit a proposal by 22 April 2025. Tender Link : https://reliefweb.int/job/4146082/auditor-ictjunpbf-project
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