Project Financial Audit – Search for Common Ground Retour vers les opportunités

Background Summary

Search for Common Ground (Search) is the world’s largest dedicated peacebuilding organization.  Search works to prevent and end violent conflict before, during, and after a crisis, striving to build  sustainable peace for generations to come. Founded in 1982, Search has an almost 40-year track  record of transforming the way the world deals with conflict, away from adversarial approaches and  toward cooperative solutions. Search does this through a type of peacebuilding called “conflict  transformation.” It shifts everyday interactions between hostile groups of people, so they can work  together to build up their community, choosing joint problem-solving over violent means. With a total of  approximately 850 staff worldwide, Search implements projects from 57 offices and in 31 countries,  including in Africa, Asia, Europe, the Middle East, and the United States. Search’s headquarters are in  Washington, D.C., and Brussels. For general information on Search, visit the external website at  https://www.sfcg.org.

Search’s mission in Tunisia is to promote the culture of dialogue and diversity through the involvement  of all parts of society while building their capacities. Search works in Tunisia to help members of Tunisian  society to address conflicts and differences constructively through cooperation and dialogue. Search Tunisia works across multiple channels, mainly with youth, CSOs, media actors, security forces, and  local authorities to build the capacity of individuals and institutions to address challenges including  differences and acting on common points. Through this approach and partnerships, Search-Tunisia has four main strategic objectives: (i) promoting peace education; (ii) fostering non-violent social dialogue;  (iii) enhancing participatory and inclusive governance; and (iv) transforming violent extremism. More  information about our Tunisia program can be found here.

About the Consultancy

Search is seeking to contract an external audit company to carry out a comprehensive financial  audit of a project implemented by Search in Tunisia in partnership with FHI 360 and with funding by  USAID. The audit will cover the period 1 October 2018 – 31 March 2020, which corresponds to the  duration of Search’s subgrant under this larger five-year program. The Search-specific project financial  audit will cover an expected total budget spent of approximately USD 1,400,000.

The objective of the audit of the Financial Statements is to enable the auditor to:

• Express a professional opinion on the financial position of Search under this project at the end  of its implementation period, on the funds received and expenditures for the grant period (as  reported by Search to the prime FHI 360) and confirm that the reported expenditure has, in all  material respects, been used in conformity with the provisions of the Subgrant Agreement and  the prime’s grant agreement with USAID, including any amendments thereto as contained in  implementation letters, and any applicable guidelines in force and applicable to the audit scope,
  and with due attention to economy and efficiency.
• Confirm that the Financial Statements agree with the project accounts (books of accounts), which provide the basis for preparation of the Financial Statements and are established to reflect  the financial transactions in respect of the project, as maintained by Search.
• Confirm that the Financial Statements agree or reconcile with any other information reported to  FHI 360.

Scope

The audit will be carried out in accordance with international standards of auditing. It will include such  tests and controls as the auditor considers necessary, including any visits to Search’s office in Tunis. Representative sampling may be used as the auditor considers necessary. This exercise is required to  give full and satisfactory audit discharge to the project expenditure from October 1, 2018 – March 31, 2020.

Specific focus will be to establish that:

• The funds have been recorded and expended in accordance with the terms and conditions of  the subgrant agreement.
• Items and services have been procured in accordance with the guidelines included in the  subgrant agreement.
• Necessary supporting documents, records and accounts have been kept in respect of  programme expenditure.
• The physical existence of USAID-funded project assets per the asset register, their conditions  and locations.
• Whether the systems, procedures and controls, contractual or otherwise, adopted by Search are efficient, effective, and transparent.
• Whether these systems, procedures and controls enable Search to discharge its contractual  obligations to FHI 360 and USAID, including its financial and project management obligations.
• Whether improvements to Search’s systems, procedures and controls in Tunisia can be made  as a result of the findings of this audit.
• Whether the funds in Search’s account were deposited, transferred and expensed properly in  compliance with FHI 360 and USAID guidelines and other relevant financial policies and  procedures as stipulated under the subgrant agreement.

Methodology

The approach should include but not be limited to:

• Hold separate pre-engagement meetings with Search to present an outline of the planned  approach for conducting the exercise.
• Request and hold formal interviews with Search-Tunisia’s financial management team and with  a view to forming an understanding on the effectiveness of the internal control system in the  management of the project.
• Examination of the financial transactions of the project for the above period in line with  expectations set out in the project documents listed below (to be made available after the  contract has been signed). Note that the financial records would consist of all relevant  documents, including personnel timesheets and invoices for consultants.
  • The subgrant agreement;
  • The most recent logical framework;
  • Approved work plans for the period under review;
  • Any other formal correspondence between FHI 360 and Search, which may have effect on the focus, direction and expenditure activities of the project.
• Review invoices for fees and reimbursable expenses by Search and ascertain that:
  • The basis for which invoices have been calculated are in line with obligations within the  Search’s subgrant agreement.
  • Deliverables from short- and long-term consultancies were properly delivered and  received before relevant costs were charged to FHI 360.
  • Duly authorised timesheets are available for days charged to FHI 360 during the period  under review.
  • Monthly fees charged to FHI 360 are for the contractually approved working days only.
• Review the procurement process and procedures for all short-term contracts for the period  under review and ascertain that
  • Transparent and open systems are in place to ensure negotiations for contracts  (services, works and printing) are competitive and represent good value for money.
  • Appropriate procedures are in place to document and manage conflicts of interest that  may arise from related party transactions.
• Review the assets register to ensure it is up to date and confirm that.
  • Supplies for direct purchases have been fully recorded with clear identification marks.
  • The physical existence and conditions of assets in project sites.
• Express an opinion on the cost effectiveness, accuracy and completeness of the financial  transactions for the period under review.
• Review the grants management system set in place.
• Prepare a project expenditure report showing receipts and expenditure summaries from 1  October 2018 – 31 March 2020 and express an opinion on the financial transactions for the  period covered.
• Review the subgrant agreement (and subsequent amendments, if applicable) to ascertain the  extent to which Search has complied with specified reporting requirements.
• Bring to the attention of Search and FHI 360 any suspected fraud or irregularity that arises  during the course of the audit and communicate matters that have come to attention during the  audit which might have a significant impact on the implementation of the project.

Deliverables

The following deliverables are expected from this consultancy:

1. Audited financial report for the period noted. Due date: May 15, 2020.
2. A statement of compliance with FHI 360 and USAID terms and conditions as contained in  Search’s subgrant agreement with FHI 360 and USAID rules and regulations. Due date: May 15, 2020.
3. Management letter including comments and recommendations with respect to internal controls.  Due date: May 15, 2020.

Please note that all deliverables should be submitted in English.

Payment Terms

The contracted company will be paid 10% of the total contract amount at signature of contract and 90%  of total contract amount at submission and approval by Search of deliverables 1, 2, and 3.