Call for Proposals: External Project Audit Provider

Conservation South Africa
Please note: this opportunity closing date has passed and may not be available any more.
Opportunity closing date: 
Wednesday, 14 March, 2018
Opportunity type: 
Call for proposals

Conservation South Africa, as a local affiliate of Conservation International, is committed to helping societies adopt a more sustainable approach to development—one that considers and values nature at every turn and improves human well-being through the conservation of healthy ecosystems and the goods and services they provide.  Conservation South Africa seeks to influence policy, develop markets, engage the private sector, and support communities to develop and implement conservation- based economic growth models and long-term human well-being. 

CSA is seeking an external audit for the project for Switch Africa Green Component B: Meat Naturally Initiative, embedding sustainability into South Africa’s red meat sector.
 
Grant amount: $250 000
 
Project length: 1 November 2015 – 30 April 2018
 
Overview: The three- year project aims to ensure that livestock production enables the restoration and maintenance of healthy ecosystems for long term benefits and climate resilience for people and nature. 
 
Project objectives are as follows: 

  • Build market readiness for sustainable red meat production in high biodiversity communal rangelands
  • Engage market players and consumers to support traceable, sustainable livestock production from communal farmers through sourcing policies, pricing, and marketing
  • Promote national policies and programmes that can enable sustainable, pro-poor red meat value chains
  • Distil, consolidate and share knowledge from implementation of this project and the broader Meat Naturally Initiative for wider replication in South Africa and beyond

Objectives and Scope of the Audit

The objective of the audit is for the auditors to conduct audit reviews as follows:

  • The auditors shall express an independent professional opinion as to whether the financial statements present fairly, in all material respects, the financial activities undertaken in carrying out the activities of the Switch Africa Green project for the donor UNOPS.
  • The audit shall be carried out in accordance with the International Standards on Auditing (ISAs) as issued by the International Federation of Accountants (IFAC). The auditors in their duties shall comply with the duties imposed upon them by the Audits Professions Act and the Companies act of South Africa.

Management report:

The Auditors should submit a management report after the completion of the audit in which auditors will:

  • Examine on test basis that appropriateness of supporting documents, records and books of accounts relating to all project activities;
  • Any matters that come to the auditor’s attention during the audit that might have a significant impact to the implementation of the programme.
  • Examine, assess and report on compliance with the terms and conditions of the agreement between donor and CSA and applicable laws and regulations within accounting and taxes; 
  • The auditor shall report the identified amount in case there are any missing supporting documents;
  • Any matters that come to the auditor’s attention during the audit that might have a significant impact to the implementation of the programme.

The auditor will submit a management letter at the completion of the audit. The management letter should include at least the following topics/issues:

  • A general review of project progress and timeliness in relation to progress milestones and the planned completion date, both of which should be stated in the project document or the Annual Work Plan (AWP). This is not intended to address whether there has been compliance with specific covenants relating to specific performance criteria or outputs. However general compliance with broad covenants such as implementing the project with economy and efficiency might be commented upon but not with the legal force of an audit opinion.
  • An assessment of the project's internal control system with equal emphasis on (i) the effectiveness of the system in providing the project management with useful and timely information for the proper management of the project and (ii) the general effectiveness of the internal control system in protecting the assets and resources of the project.
  • A description of any specific internal control weaknesses noted in the financial management of the project and the audit procedures followed to address or compensate for the weaknesses. Recommendations to resolve/eliminate the internal control weaknesses noted should be included. 

Assessment of Internal Control
 The auditor is expected conduct a general assessment of internal controls according to established internal control standards including:

  • Review expenditures made by the implementing partner and assess whether they are in accordance with the project document, AWP and budgets; and are in compliance with the UNDP requirements 
  • Review the process for procurement/contracting activities and assess whether it was transparent and competitive.
  • Review the use, control and disposal of non-expendable equipment and assess whether it is in compliance with the UNDP processes and also whether the equipment procured met the identified needs and whether its use was in line with intended purposes. Review the process for recruiting project personnel and consultants and assess whether it was transparent and competitive.
  • Review the implementing partner 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 quarterly financial report.

The audit reports shall:

  • Contain details of the method and scope of audit and assurance that the audit was performed in accordance with International Standards of Auditing and by a qualified auditor.
  • Signed by the auditor responsible stating the title.
  • Written in English

Review of Project Progress

The general review of project progress should include the following:

  • Review annual and quarterly work plans, quarterly financial reports, and requests for direct payments and assess in terms of their timeliness and their compliance with the project document and/or Annual Work Plan (AWP) and the UNDP Programming Manual and UNDP User Guide on Results Management.
  • Review the Annual Project Reports prepared by the implementing partner and assess in terms of compliance with UNDP guidelines and whether the implementing partner met its responsibilities for monitoring described in the project document and/or AWP.
  • Review whether the decisions and/or recommendations of the above activities have been followed through by the implementing partner.
  • Review the pace of project progress and comment on the causes for delays.
  • Comment on whether implementation services of the UN Agency(s) were provided in line with project document or AWP.

Available Facilities and Right Access
 The auditor will have full and complete access at any time to all records and documents (including books of account, legal agreements, minutes of committee meetings, bank records, invoices and contracts etc.) and all employees of the entity. The auditor will have a right of access to banks, consultants, contractors and other persons or firms engaged by the project management.

Confidentiality

By accepting this invitation to take part in the bid process, you agree to keep in confidence all information provided to you, whether written or oral, in relation to the bid process and/or in relation to the organisation’s business generally which is not already in the public domain, to use it only for the purposes of this bid and for no other reason and not to disclose any of the said information to any third party.

Selection Criteria

CSA will do the adjudication after the proposal submission deadline. The selection criteria will include the following:

  • Eligibility - authorisation by the State Board of Accountants to conduct audits
  • Experience of your firm in relation to the scope of audits for non-Profit organisation
  • A list of similar non-profit organisations served by your firm, particularly on UNOPS/EU funded donor projects
  • Availability to complete the audit on a timely basis
  • Participation of senior audit personnel assigned to the engagement
  • Audit firm staff stability history - what assurances can you provide regarding the assignment of your permanent personnel to the engagement
  • Proposed fee
  • Detailed audit plan/methodology
  • Estimated number of hours to complete the audit by classification of your employees, i.e. partners, senior, junior
  • Detail of expenses expected to be incurred, i.e. mileage, per diem, telephone, etc.
  • Time Requirements

Bid Process

Each firm will be required to submit a written proposal as per the requirements stated above. After the proposals have been received and management meetings have taken place, a shortlist of firms will be identified. An information session will be held for the shortlisted firms to give further opportunity to understand and gather appropriate information. 

Inquiries should be directed to amaree@conservation.org, cc. gkriel@conservation.org and rstanway@conservation.org

Submit your abbreviated proposal with contact details of three referees by COB 14 March 2018  to: csa-jobs@conservation.org. using the reference SAGAUDIT.  

Proposals received after the deadline will not be considered.

Applicants who have received no response within 14 days of the closing should kindly assume that their bid was unsuccessful. 

CSA reserves the right not appoint an auditor if the applicants do not meet the required standards.

For more about Conservation South Africa, refer to www.conservation.org

For other vacancies in the NGO sector, refer to www.ngopulse.org/vacancies

Location: 
South Africa

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