Audit Of ICTJ/UNPBF Project Accounts (2023-2025) 420 views

INTRODUCTION

The International Center for Transitional Justice (ICTJ) is an international non-profit organization specializing in transitional justice. ICTJ works across societies 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.

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 Gambia’s 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. 

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 February 21st, 2025. Audit firms are requested to submit their proposals electronically via email to Mr. Didier Gbery at dgbery@ictj.org, copying Mr. Ansumana Cham at  ancham@ictj.org.

All proposals must include the following technical details:

• Firm’s 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. The auditor will be chosen through a procurement process to ensure competitive and independent quotations.

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).

SCOPE OF THE AUDIT

The audit covers the project’s 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 ICTJ’s 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.

ICTJ’s 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 auditor’s 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.

Questions and Correspondence:

For any inquiries, please contact the Mr. Didier Gbery, Head of Office, ICTJ The Gambia:

• Email: dgbery@ictj.org
• Telephone: 2137318

Proposal Submission Deadline:

All proposals must be received by April 15th , 2025, at 12:00 AM.

We look forward to receiving your proposals.