University of Gondar: Procurement of Auditing Service /የኦዲተር ግዥ/3rd.

Please click on this Link in order to Bid on the Electronic Government Procurement website

https://production.egp.gov.et/egp/bids/report/tendering/5235c972-d469-483e-b951-1ac5c191d30c/open

Reference Number: UoG-NCB-NC-0040-2019-BID-Open

Procurement Information

• Procurement Type: Bidding
• Procurement Method: Open
• Market Type: National
• Envelope Type: single envelop
• Category: NonConsultancyServices

Procuring Entity

Organization: University of Gondar

Contact Information

Address: Maraki

Town: Gondar

Country: Ethiopia

P.O. Box: 196

Post Code: -

Telephone: +251 582118084

Email: [email protected]

Office: Procurement Office no -104

Important Dates

• Invitation Date: Sep 28, 2026, 9:00 PM
• Submission Deadline: Oct 09, 2026, 10:00 AM
• Opening Schedule: Oct 09, 2026, 11:00 AM
• Clarification Deadline: Oct 04, 2026, 2:00 PM

Eligibility Requirements

Participation Fee: 200

Bid Security: 12000 ETB

Bid Security Forms (Local): Bank/Wire Transfer, Bank_Guarantee, Letter_from_Small_and_Micro_Enterprise, CPO

Bid Security Forms (SME): Bank/Wire Transfer, Bank_Guarantee, Letter_from_Small_and_Micro_Enterprise, CPO

Bid Security Forms (Foreign): Bank/Wire Transfer, Bank_Guarantee, CPO, Letter_from_Small_and_Micro_Enterprise

Qualification Requirements

• Audit Report Bidder has to submit financial statements certified by an independent auditor as required in ITB Clause 15.2(a) for the period specified in Section 3, Evaluation Methodology and Criteria Reference: 33.5(a)
• Conflict of interest Bidder is found to have a conflict of interest as described in ITB Sub-Clause 4.3 Reference: 33.2(b)
• Valid tax clearance certificate Bidder has to submit a valid tax clearance certificate issued by the tax authority, in accordance with ITB Clause 4.6(b)(iii); Reference: 33.2(f)
• Relevant professional certificates Bidder has to submit relevant professional practice certificates if required in BDS Clause 4.6(b)(iv) Reference: 33.1(a)
• Drawings and Performance Diagrams  Bidder has to submit Drawings and Performance Diagrams - Form E of Section 6 (if applicable). Reference: 33.4(f)
• VAT registration certificate Bidder has to submit VAT registration certificate issued by the tax authority in accordance with ITB Clause 4. 6(b)(ii) Reference: 33.2(e)
• Annual Turover  When the annual turnover submitted by the bidder is less than average annual turnover specified in Section 3, Evaluation Methodology  Reference: 33.6(c)
• Bid Submission Sheet Form Bidder has to provide in the Bid Submission Sheet Form the Statement attesting the origin of the Services offered Reference: 33.4(a)
• Valid business license Bidder has to submit valid business license indicating the stream of business in which the bidder is engaged, in accordance with ITB Clause 4.6(b)(i); Reference: 33.2(c)

Annual turnover 

When the annual turnover submitted by the bidder is less than average annual turnover specified in Section 3, Evaluation Methodology 

  Reference: 33.5(b)

Technical Offer 

 Bidder has to complete its Schedule of Requirements + Technical Offer+ Compliance Sheet Form in accordance with Terms of Reference presented as per template in Section 6, Schedule of Requirements

  Reference: 33.4(d)

Financial standing 

Bidder has to submit other documents proofing its financial standing, as required in the BDS Clause 15.2(b);

  Reference: 33.5(b)

major relevant contracts successfully completed 

 Bidder has to provide in the Bidder Certification of Compliance Form information about major relevant contracts successfully completed in the number and period specified in the BDS;

  Reference: 33.4(c)

Beneficial Ownership Disclosure Form 

  In case of Partnerships, Consortium or Joint Ventures, the services to submit a separate Beneficial Ownership Disclosure Form for each member.

1)     Directly or indirectly holding 10% or more of the shares.

2)     Directly or indirectly holding 10% or more of the Voting Rights or

3)     Directly or indirectly having the right to appoint a majority of the board of Directors or an equivalent governing body of the Bidder or

4)     Whether a person directly or indirectly exercises significant influence or control over the Company (Bidder)

  Reference: 33.2(i)

Partnerships, Consortium or Joint Ventures Partnerships agreement 

  In the case of a bid submitted by a Partnerships, Consortium or Joint Ventures PARTNERSHIPS, CONSORTIUM, OR JOINT VENTURES the Bidder has to submit the Form Data on Joint Ventures, the Agreement governing the formation of joint venture, or letter of intent to form partnerships, consortium, or joint ventures PARTNERSHIPS, CONSORTIUM, OR JOINT VENTURES, including a draft agreement, in accordance with ITB Clause 4.1.

 Reference: 33.2(g)

Relevant professional certificates 

  Bidder has to submit relevant professional practice certificates if required in BDS Clause 4.6(b)(iv);

  Reference: 33.1(a)

Certificates of satisfactory execution of contracts 

 Bidder has to submit Certificates of satisfactory execution of contracts provided by contracting parties to the contracts successfully completed in the period and budget as specified in the BDS Clause 16.3;

  Reference: 33.4(c)

Bidder Certification of Compliance Form 

Bidder has to provide in the Bidder Certification of Compliance Form information about major relevant contracts successfully completed in the number and period specified in the BDS;

  Reference: 33.4(b)

CVs of the Professional staff 

Bidder has to provide CVs of the Professional staff signed by the staff themselves or by the authorized representative of the Professional Staff.

  Reference: 33.3(e)

Bidder Certification of Compliance Form the Team Skill Matrix 

  Bidder has to provide in the Bidder Certification of Compliance Form the Team Skill Matrix identifying the skills that are relevant to the role in the contract team and are required for successful execution of the contract;

  Reference: 33.3(c)

Schedule of Requirements 

Bidder has to complete its Schedule of Requirements + Technical Offer+ Compliance Sheet Form in accordance with Terms of Reference presented as per template in Section 6, Schedule of Requirements

  Reference: 33.4(d)

Nationality 

  Bidder does have nationality in accordance with ITB Sub-Clause 4.2;

  Reference: 33.2(a)

Bidder Certification of Compliance Form 

  Bidder has to provide in the Bidder Certification of Compliance Form personnel statistics for the period specified in the BDS Clause 14.1 in order to proof its professional capacity; 

  Reference: 33.3(b)

Partnership, consortium, or joint venture share 

(  If the Bidders participating in a Public procurement whether individually or as part of a partnership, consortium, or joint venture to disclose at least one of the following,

1)     Directly or indirectly holding 10% or more of the shares.

2)     Directly or indirectly holding 10% or more of the Voting Rights or

3)     Directly or indirectly having the right to appoint a majority of the board of Directors or an equivalent governing body of the Bidder or

4)     Whether a person directly or indirectly exercises significant influence or control over the Company (Bidder)

  Reference: 33.2(I)

warranty 

 Bidder has to submit Description of the organization of the warranty offered in accordance with the conditions laid down in GCC Clause 24;

  Reference: 33.4(e)

Source of Fund

• Aid

Governing Rule

The Federal Republic of Ethiopia

Terms and Conditions

- University Of Gondar have to the right of bid cancelled fully or partially - የጎንደር ዩኒቨርሲቲ ጨረታውን ሙሉ በሙሉ ወይም በከፊል የመሰረዝ መብቱ የተጠበቀ ነው፡፡ - የማስረከቢያ ቦታ፡- ጎንደር ዩኒቨርሲቲ አጼ ቴዎድሮስ ግቢ - ማንኛውም ተጫራች የጨረታ ማስከበሪያ ሲፒኦ ጨረታው ከመከፈቱ አንድ ቀን በፊት ከግዥ ስራ አስፈፃሚ ቢሮ ቁጥር -104 ድረስ እንድታቀርቡ ፡፡ - ማንኛውም ተጫራች የጨረታ መክፈቻ ቁልፉን (Key ) ሲስተም ላይ ማስገባት አለባችሁ፡፡ - ማንኛውም ተጫራች በጥቃቅን የተደራጀ ከሆነ የሚያቀርበው የጨረታ ማስከበሪያ ደብዳቤ በበላይ ኃላፊው የተፈረመና የተረጋገጠ መሆን አለበት ፡፡ - ማንኛውም ተጫራች አሸንፎ የማያቀርብ (አገልግሎት የማይሰጥ )ከሆነ፣ ለወደፊቱ በሚወጡ ጨረታዎች የማይሳተፍ እና ለግዥ ባለስልጣን ክስ የምናቀርብ መሆኑን እንገልፃለን ፡፡ TERMS OF REFERENCE FOR A FINANCIAL AUDIT Create Ambassadors of Peace in Ethiopia (CAPE) Agreement number(s): CET1146 01 V Entity(ies) subject(s) to the audit: • University of Gondar Country: • Ethiopia Provisional audit contract conclusion date: • July 2026 Period covered: • 3rd of May 2024, June 30 2026   1 Audit Context, Objectives and Scope 3 1.1 Context 3 1.1.1 Presentation of the Entity subject to the audit 3 1.1.2 Presentation of FID 3 1.1.3 Presentation of the Project 3 1.1.4 Context of the Audit 3 1.2 Audit Objectives 3 1.3 Scope (or Extent) of the Audit 4 1.3.1 Contractual Conditions 4 1.3.2 Period(s) Covered 4 1.3.3 Financial and Volume Data 4 1.3.4 Restrictions to the Scope of Work 4 2 Audit Methodology and Reference Framework 4 2.1 Conduct of the Audit 4 2.1.1 Audit Stages 4 2.1.2 Audit Timetable 5 2.1.3 Engagement Logistics 5 2.1.4 Volume of Services 6 2.1.5 Report Structure and Content 6 2.2 Audit Methodology 6 2.2.1 Sample Determination 6 2.2.2 Eligibility Conditions 6 2.2.3 Determination of the Opinion 7 2.2.4 Documentation of Identified Misstatements and Weaknesses 7 2.3 Audit Procedures 7 2.3.1 Financial Statements Review and Verification of the Use of Allocated Funds 7 3 Professional obligations 8 3.1 Standards and ethics 8 3.1.1 Professional Standards to be Used 8 3.1.2 Ethics and Independence 9 3.2 Requirements for the Auditor 9 3.2.1 Auditor’s Professional Affiliation 9 3.2.2 Audit Team Qualifications and Experience 9 3.2.3 Team Profiles 9 3.2.4 Curriculum Vitae (CVs) 10 3.2.5 Composition of the Audit Team 10 4 Appendices 11 4.1 Nomenclature of Findings and Misstatements 11 4.2 List of Expenditures and Findings (Model) 14 4.3 Letter of Representation (Model) 15 1 Audit Context, Objectives and Scope 1.1 Context 1.1.1 Presentation of the Entity subject to the audit University of Gondar (UoG), established in 1954 as the Public Health College and Training Center, is one of Ethiopia’s oldest public universities and has grown into a comprehensive higher education institution offering undergraduate, graduate, and doctoral programs across diverse disciplines. Located in Gondar, the University operates through five main campuses, Atse Tewodros, College of Medicine and Health Sciences, Maraki, Atse Fasil, and Tseda, and comprises 11 colleges, schools, and institutes. UoG’s core missions include teaching, research, community service, and technology transfer, supported by collaborations with national and international partners. Governed by a Board and led by a President, the University is funded by the Government of Ethiopia and external development partners, including research grant providers, to advance its academic, research, and community engagement activities. 1.1.2 Presentation of FID Created in 2021 and chaired by Esther Duflo (Nobel Prize in Economics), FID is an innovative development financing mechanism. At the heart of its approach: synergies between innovation and research teams to pilot, test and evaluate the impact of projects using rigorous scientific methods. FID’s ambition is to contribute, in the long term, to the transformation of public policies by supporting the scaling up of proven innovations in the fight against poverty and inequality. Hosted by the French Development Agency, the FID provides grants to governments, businesses, local authorities and NGOs around the world. 1.1.3 Presentation of the Project The University of Gondar (UoG) conducted a pilot evaluation the Host-Family Program that connects university students with varying backgrounds with host families residing near the university, to test the program’s potential to contribute to reduce prejudice in Ethiopia. A pilot-RCT will be conducted at the University of Gondar in collaboration with relevant Ethiopian Ministries, City Administration, and research institutes. 1.1.4 Context of the Audit As indicated in the Financing Agreement, the Beneficiary agrees to delivery to the Agency no later than 3 months after the Deadline of Use of Funds, a final audit report covering all the Eligible Expenses financed or, as the case may be, reimbursed by Advances and, as the case may be, refinanced by Refinancings (the "Final Audit Report"). These audits shall be carried out by an independent and reputable auditing firm, appointed by the Primary Beneficiary, subject to the Agency's no-objection on the terms of reference of the audit mission and the appointed auditing firm verifying that the funds made available by the FID have been used in accordance with the provisions of the Agreement. The auditing firm shall verify Eligible Expenses financed or, as the case may be, reimbursed by Advances. These ToR will be an integral part of the contract between the Contracting Authority and the auditor. 1.2 Audit Objectives The objectives of this audit are to enable the auditor to express a professional opinion on whether: ▪ the financial statements of the Project present fairly, in all material aspects, the expenditure actually incurred and revenue actually received for the Project for the period covered by the audit; ▪ the funds allocated to the Project have, in all material aspects, been used in conformity with the applicable contractual conditions; the expenditure is compliant with the rules of sound financial management, assessed notably in the light of eligibility criteria (see Annex 4.1 – Nomenclature of Findings and Misstatements); The auditor should also provide recommendations on the various aspects of the audit. 1.3 Scope (or Extent) of the Audit 1.3.1 Contractual Conditions Financing agreement signed on May 3, 2024 and a revised budget with NO notice by FID on December 9, 2025 Financial plan and Activity programmes ; Activity AMOUNTS in EUR % Activity 1 – Developing a trial protocol manual 10 000,00 4,87% Activity 2 – Recruiting host families 8 242,00 4,01% Activity 3 – Organizing orientation workshop 2 784,00 1,35% Activity 4 – Baseline data and data collection instruments 21 250,00 10,34% Activity 5 – Connecting host families with the program students 5 200,00 2,53% Activity 6 - Designing and running the experiments 60 929,00 29,65% Activity 7 - Endline data and data collection instruments 21 250,00 10,34% Activity 8 - Monitoring and evaluation, and degree and quality of contact data 20 195,00 9,83% Activity 9 - Data analysis and writing 32 550,00 15,84% Activity 10 - Research dissemination and outreach process 17 600,00 8,56% Activity 11 – Final Audit and bank account opening 5 500,00 2,68% Total project cost 205 500,00 100,00% 1.3.2 Period(s) Covered Final audit for the project, from the signature of the financing agreement (May 3, 2026) until June 30, 2026. 1.3.3 Financial and Volume Data Financial and volume data for the period covered by the financial component of the audit is provided below ❖ Budget for the period: 205,500 euros ❖ Expenditure amount implemented over the period >;~30,236,274.86 ❖ Number of bank accounts opened for the Project and entities authorised to operate them: 0102091300004 (euro acc at NBE, AA-Ethiopia in the name of University of Gondar CAPE Project), and 1000628070591 (Local Account at Commercial Bank of Ethiopia, Gondar Branch) ❖ Indicative number of supporting documents corresponding to these expenses: 96 documents based on PV & JV records 1.3.4 Restrictions to the Scope of Work The auditor reports to AFD as soon as possible about any limitations in the scope of work and any attempt to restrict the scope of the audit. The auditor consults with the Entity on what action may be required, whether or how the audit can be continued and whether changes in the audit scope or the timetable are necessary. In the event of security or sanitary problems arising, the auditor and the Contracting Authority agree on the actions to be taken and adapt the scope of work accordingly. 2 Audit Methodology and Reference Framework 2.1 Conduct of the Audit 2.1.1 Audit Stages a) Engagement preparation The auditor should contact the Entity as soon as possible (and no later than <10> days), to prepare the engagement and agree on its timetable, notably for field work. He /she should ensure the availability:of the final financial statements and of the original supporting documents or photocopies of the originals certified by the Entity and shall address the Entity a first request for documents (elements relating to the financial audit); b) Opening meeting with the Project An opening meeting with the Entity is organised to address the following topics: planning of the audit fieldwork, logistics and security (premises, vehicles, equipment, etc.), documents availability, key staff availability and initial meetings set up and, if applicable, designation of a focal point at the Entity level. c) Execution of the audit engagement The auditor performs the procedures detailed in section 2.3 of these TOR. He uses a working method as participatory as possible, to obtain as much evidence items and supporting documentation as possible during the engagement and prior to the production of the final report. d) Aide-mémoire and restitution meeting At the end of the engagement, the auditor prepares an aide-mémoire and is required to organise a closing meeting with the Entity. This meeting aimed at reviewing the aide-mémoire and obtaining from the Entity its observations on the auditor’s findings and recommendations. If necessary, the Entity is invited to provide additional documents and/or information to be taken into consideration in the final report. e) Draft report The draft report should be prepared within 14 working days after the opening meeting. Transmission shall follow the following steps: the report shall be sent to the Entity and AFD at the same time for comment, and have 5 working days to send their comments and any additional supporting documents (scanned) to the auditor. Then the auditor shall incorporate the comments of the AFD and the Entity and prepare the final report f) Final report The final report must be submitted by the auditor within 7 working days following receipt of comments and observations, and of any additional supporting documentation. The AFD and Entity have 5 working days to provide their comments. 2.1.2 Audit Timetable The indicative start date for the mission is <15th, July 2026>. The maximum duration of the mission is set at <40> working days. The auditor will have to fill in the detailed schedule of the mission of a maximum duration of 2 months in the format proposed below: M1 M2 • W1 • W2 • W3 W4 W1 W2 W3 W4 Engagement preparation • • • • • • • • Opening meeting with the Entity • • • • • • • • Fieldwork • • • • • • • • Aide-mémoire and restitution meeting • • • • • • • • Submission of draft report (14 days after the mission) AFD and Entity comments on the draft report (5 days after receiving the report) Submission of final report to AFD and the Entity (7 days after receiving comments) 2.1.3 Engagement Logistics The following logistical resources will be provided to the auditor: ● All relevant documents will be made available in the dedicated office designated for this assignment at the University of Gondar. ● Appropriate office space, internet connectivity, identification badges, and the necessary office equipment will be provided to facilitate the audit. ● The necessary arrangements will be made to enable the audit to be conducted remotely, whenever required. 2.1.4 Volume of Services The estimated average volume of services in man-days for the entire audit team is estimated at<15 to 21> days. Partner/ Team Leader Supervisor/ Senior Auditor Assistant Auditor TOTAL Min. No. days • [3] • [7] • [5] • [15] Max. No. days • [5] • [19] • [6] • [21] 2.1.5 Report Structure and Content The use of the audit report template, provided to the auditor, is mandatory. It should be presented in French/English. Given that the currency of the Financing Agreement is in euros (€), all expenses processed must be in € ; however, it is possible to mention in addition the amount in other currency. Findings and misstatements will be presented in the audit report according to the nomenclature provided in Annex 4.2. and financial findings should be summarised based on the following typology: eligible expenditure, eligible with misstatements, ineligible, unaudited. The auditor sends the final report electronically, in Word and Excel for the annexes, simultaneously to AFD and the Entity. He /she then sends to the Entity one original paper version on the auditor’s letterhead along with a cover note. He / she should confirm that one original paper version of the final audit report have been sent to the Entity. The final report is signed by the partner in charge of the engagement and its execution. 2.2 Audit Methodology 2.2.1 Sample Determination The auditor may use sampling based on his / her risk assessment. a) Financial audit relating to the use of allocated funds To ensure that the tests results are representative, the auditor audits at least 65% (in amount) of the total expenditure stated in the financial report. In case of financial findings greater than 10% of the total amount of audited expenditure, the testing rate should be increased to 85%. 50% of each budget line, and 10% of each sub-line, should be audited. 2.2.2 Eligibility Conditions The auditor performs tests and controls of expenditure eligibility by ensuring:  its compliance:  with the financing agreement(s), and with contracts,  with the rules applicable to procurement within the framework of the project  the procurement legislation of the University of Gondar, and AFD procurement guidelines, and other local regulations (e.g., for per diem),  with technical standards and standards of professional practice for the performance of contracts;  the existence:  of supporting documents by type of expenditure,  of the required documentation for procurement procedures and contracts’ technical execution;  the probative value of supporting documentation (original supporting documentation, compliance with the chronology of dates, compliance with mandatory information requirements, affixing of stamps and signatures);  that the expenditure/contracts have been incurred/executed by the Entity during the Project implementation period defined in the financing and/or delegation agreement;  that expenditure is adequately recorded in the Entity’s accounts;  that expenditure does not include any ineligible costs. 2.2.3 Determination of the Opinion The possible audit opinions for financial audits are an unqualified opinion, a qualified opinion, an adverse opinion and a disclaimer of opinion. The report template provided to the auditor contains guidance for the formulation of the opinions. 2.2.4 Documentation of Identified Misstatements and Weaknesses The Excel file attached in Annex 4.2 should be used by the auditor to document procedures performed on audited expenditure and contracts and summarise identified misstatements. Annex 4.2 should be attached to the auditor’s report. Material misstatements detailed in the report must be documented in the auditor’s work file electronically or in hard copy and kept for a period of 5 years after approval of the final report. 2.3 Audit Procedures 2.3.1 Financial Statements Review and Verification of the Use of Allocated Funds a) Verification of financial statements The auditor performs the necessary procedures to verify that resources received and used by the Project are effectively reflected in complete, sincere and correctly drawn up financial statements. As such, he/she:  ensures that the Project financial statements have been prepared in accordance with the requirements set out in the financing and/or delegation agreement as well as in the financing plan and description of the project;  ensures that the financial statements presents fairly, in all material aspects, the actual expenditure incurred and revenue received for the Project for the period subject to the audit, in conformity with the applicable contractual conditions;  ensures that the financial statements are consistent with other accounting documents including the trial balance and books of accounts;  ensures that the financial statements are consistent with the technical and financial implementation reports submitted to AFD and any other financial or statutory reports prepared within the context of the Project ;  reviews adjusting entries made during the financial statements closing process;  reconciles the financial statements with the cash situation and/or bank accounts, including by obtaining direct confirmation from the banks managing the accounts if applicable;  verifies, if applicable, the procedures used to control funds sent to other entities involved in activities implementation. The auditor may elect to request written statements in a letter of representation (A template, from ISA 580, is provided in Annex 4.4; the auditor will verify that ISA 580 has not altered this template) signed by member(s) of the Management who are primarily responsible for the Entity’s management (ISA 580). The purpose of this approach is to obtain evidence that the Management acknowledges its responsibility for: the financial report’s reliability, adherence to the financing agreement conditions, compliance with regulations and best practices for procurement and execution of contracts. b) Verification of the use of funds The objective of these procedures is to ensure that:  the funds allocated to the Project by AFD for the period subject to the audit have, in all material aspects, been used in conformity with the applicable contractual conditions;  the statement of assets presents adequately (number, description and value of assets) and exhaustively the assets acquired for the Project for the period subject to the audit, in conformity with the contractual conditions and information contained in the financial report. The auditor’s work covers in particular:  the compliance verification with accounting principles and specific rules;  the verification of expenditure’s compliance with activities agreed upon in the financing and/or delegation agreement, activity programme and, as well as their consistency with technical and financial performance reports;  the verification that expenditure has been implemented during the implementation period of the audited Project and is supported by accurate, regular and sincere supporting documentation;  the verification of statements of expenditure: expenditure authorisations, documentation of expenditure statements, compliance and validity of such statements. c) Analytical and budgetary procedures The auditor performs an analytical review of expenditure to verify whether:  the budget presented in the technical and financial performance reports corresponds to the budget in the financing and/or delegation agreement and/or budget approved by AFD (authenticity and approval of the initial budget by lines and sub-lines);  the expenditure reported in the technical and financial performance reports were foreseen in the budget lines and sub-lines;  budgetary amendments have been validated and/or have received a non-objection notification from AFD and/or have been formalised in an addendum to the financing agreement;  the Project absorption rate is consistent with the activities implementation schedule. The auditor examines discrepancies and obtains explanations about over- or under-execution in the budget. d) Verification of exchange rate methodology The auditor performs an analytical review of expenditure to verify whether:  the compliance of the application of the exchange rate methodology to the terms of the financing agreement in the cost accounting software, in the reports and financial statements of the counterparty(s);  the accuracy of exchange rates used for monetary conversions. 3 Professional obligations 3.1 Standards and ethics 3.1.1 Professional Standards to be Used The auditor should take into consideration the various guidelines applicable to the production of financial audit reports. However, the required audit procedures and the content of the audit report must comply with the requirements set out in these terms of reference. With regard to the application of ISA Standards, special attention should be given to the following:  Fraud and Corruption: in accordance with ISA 240 (Consideration of the risk of fraud and error in an audit of financial statements), it is important to identify and assess the risks of fraud, obtain or provide sufficient audit evidence for the analysis of these risks, and deal with identified or suspected fraud appropriately.  Laws and Regulations: when developing the audit approach and executing the audit procedures, the Project compliance with laws and regulations that may significantly affect financial statements should be assessed, as required by ISA 250 (Consideration of the risk of misstatement in an audit of financial statements resulting from non-compliance with legal and regulatory texts).  Governance: communication with the Project Management members in charge of governance on major audit matters in compliance with ISA 260 (Communication on the mission with those charged with Governance).  Risks: to reduce audit risks to a relatively low level, appropriate audit procedures in response to the risks of misstatements should be implemented, in accordance with ISA 330 (Audit procedures implemented by the auditor after his risk assessment). In accordance with ISAE 3000, the auditor should prepare audit documentation that provides:  sufficient and appropriate evidence of the work serving as a basis for his audit report; and  evidence that the audit has been planned and performed according to ISA standards and in compliance with applicable legislative and regulatory requirements. Audit documentation is defined as the presentation of the audit procedures performed, relevant evidence collected and conclusions that the auditor has reached. Audit files consist in one or more folders or other means of archiving, in a physical or electronic form, containing documentation relating to a specific mission. 3.1.2 Ethics and Independence The auditor should comply with the IFAC Code of Ethics for Professional Accountants, developed and issued by IFAC’s International Ethics Standards Board for Accountants (IESBA). This Code establishes fundamental ethical principles for auditors with regard to integrity, objectivity, independence, professional competence and due care, confidentiality, professional behaviour and technical standards. 3.2 Requirements for the Auditor 3.2.1 Auditor’s Professional Affiliation By agreeing these TOR, the auditor confirms that he/she meets at least one of the following conditions:  the auditor is a member of a national accounting or auditing body or institution which in turn is a member of the International Federation of Accountants (IFAC); or  the auditor is a member of a national accounting or auditing body or institution; although this organisation is not a member of IFAC, the auditor commits him/herself to undertake this engagement in accordance with the IFAC standards and ethics set out in these TOR. 3.2.2 Audit Team Qualifications and Experience The Auditor will employ staff with appropriate professional qualifications and suitable experience with IFAC standards, in particular International Standards on Auditing and with experience in auditing financial information of entities comparable in size and complexity to the Entity. In addition the audit team as whole should have:  experience with audits of development aid projects funded by national and/or international institutions and/or donors and or similar audit assignments;  sufficient knowledge of relevant laws, regulations and rules in the country would be an asset; this includes, but is not limited to taxation, social security and labour regulations, accounting information, procurement;  excellent knowledge of French or English (or other official language of the country); 3.2.3 Team Profiles Experts who are to perform an important role in the mission are referred to as “Key Experts”. Category 1 – (Audit partner or Team Leader) A Category 1 expert should be a partner or other person in a position similar to that of a partner or be a highly qualified expert with relevant professional qualifications, and assuming or having assumed team leader and supervisor responsibilities in financial audit practice. He should be a member of a national or international accounting or auditing body or institution. He must have at least eight (08) years of experience as a professional auditor or accountant, in the field of donor-funded projects audit. The audit partner is the person responsible for the specific contract and its performance as well as for the report that is issued on behalf of the firm. Category 2 – (e.g. Supervisor or Senior Auditor) A Category 2 should be qualified experts with a university degree or relevant professional qualification in accounting and/or auditing and/or procurement and have at least five (05) years of experience as a professional auditor in the field of donor-funded projects audit. Category 3 – (e.g. assistant auditor) Assistant auditors must have a university degree in accounting and/or auditing and/or procurement and have at least two (02) years of professional experience as a professional auditor in the field of donor-funded projects audit. The auditor is free to propose additional support (administrative and/or technical) in his/her bid, the cost of which should then be incorporated in the expert fees. 3.2.4 Curriculum Vitae (CVs) The auditor provides the CVs of all experts (key and non-key) proposed as team members. The CVs include information on the types of audits performed by the team members, demonstrating their abilities and capacity to perform the audit, as well as detailed information regarding any relevant experience. 3.2.5 Composition of the Audit Team The audit firm will present the audit team by category of experts, for example in the format of the table below: Cat 1: Partner/ Team Leader Cat 2: Supervisor/Senior Auditor Cat 3: Assistant auditor TOTAL Min. No. of auditors • [1] • [1] • [1] • [3] Other personnel (technical or PM) • [0] • [0] • [0] • [0] TOTAL • [1] • [1] • [1] • [3]   4 Appendices 4.1 Nomenclature of Findings and Misstatements Finding N° GENERAL AUDIT FINDINGS Mis-state-ment N° MISSTATEMENTS COMMENTS 1 Completeness of supporting documentation 1 Missing documents All missing documents except contract related expenditure (treated separately) including: vehicle maintenance logbook, mission order and report, TOR for workshops and seminars, boarding passes, proforma invoices, contracts and purchase orders, payment cheques copies, employment contracts, payslips, attendance lists, signed payment records, workshop and seminar proceedings and reports, etc. 2 Payment-related issues 2 Payment not yet debited Payment entered in a record but not yet debited (appears in bank reconciliation) 3 Petty cash threshold exceeded Applicable if there is a defined threshold and unless special derogation 4 Petty cash expense paid by bank Cash withdrawal not recorded in the petty cash book 5 Discrepancy between invoice amount and amount paid Discrepancy between paid amount and invoiced amount 3 Formal regularity, accuracy and probative value 6 Absence of stamp or signature Project manager’s stamp on invoices / payment records, “certified true & correct” stamp, report not signed by the mission members, report not validated by the project manager, timesheets not approved, delivery note (DN) not signed by project, purchase order (PO) not signed by manager, unsigned attendance list, “arrival” and “departure” stamp on mission orders, etc. 7 Absence of mandatory information on supporting documentation Project name on invoices, supplier contact information, mandatory statements on invoices, vehicle number on repair and fuel invoices, wording “payment”, revenue stamp 8 Arithmetic errors Addition, multiplication, quantities per unit price 9 Inconsistencies in the supporting documentation Discrepancies regarding description, quantities, unit prices between PO, invoice, DN, contract; payment record and attendance list; catering expenses and attendance list, etc. 10 Incoherence of dates Invoice dated prior to order or contract, competing proforma dated after PO 11 Other misstatements Altered documents, photocopies, invoices prepared by the project on behalf of third parties, invoices from different suppliers with the same presentation and font 4 Budget implementation 12 Unauthorised budget overrun/budget reallocation Budget overrun not in conformity with AFD rules 13 Non-compliant use of contingency reserve Contingency reserve used without a prior written approval 14 Accounting/budget line error Error on expenditure account : error of principle or budget code error 5 Other regulatory and contractual provisions 15 Expenses incurred outside the budget period Expenditure incurred prior to signature of the agreement (apart from bank charges) or after project closure 16 Non-compliance with regulatory provisions (AFD, national counterparty, etc.) Allowance and per diem not compliant with official rates, salaries of contract personnel not compliant with the official pay scale, fuel reimbursed at a non-compliant km rate, contract renewed without amendment 17 Non-compliance with the terms of contracts with third parties Non-compliance with terms of payment or delivery schedule, late delivery penalties not applied 18 Non-compliance with the terms of contracts with a delegator of funds or a co-financing partner Non-compliance with expenditure eligibility criteria, contractual dates, reporting and visibility obligations ; non-compliance of tasks carried out on behalf of third parties in case of a co-financing agreement 6 Price, relevance and probative value of expenditure 19 Excessive price reference to usual market prices, market price list, comparison with other sources (other suppliers, other projects, etc.), abnormal variations from one period to another 20 Unjustified quantities excessive quantities compared to the requirements, which can mask excessive unit prices (actual delivered quantities being lesser) 21 Expenses unrelated to project expenditure not foreseen in the agreement, expenditure unrelated to project activities, planned expenditure but physically allocated to another recipient 22 Questionable purchases at end of the project Inability to absorb funds prior to project closure, excessive quantities, late investments, supplier not able to perform prior to project closure 7 Compliance with tax and social regulations 23 Undue VAT payment VAT wrongfully included in invoices, except for lawful derogations (fuel, telephone, electricity) 24 Absence of withholding tax (invoices, salaries) Payroll deductions not applied, taxation on industrial and commercial profits not applied (varies according to national regulation), taxation on rents not applied 25 Non-compliance with social obligations Inappropriate basis for calculation, inappropriate social contributions rate, declarations with errors, late submission of declarations and late payments, ineligible late-filing penalties 8 Procurement procedures 26 Missing documents Tender dossier, tender invitation letter, tenderers' bids, written record of the opening of the tenders received, evaluation report, tender award minutes, non-objection notification, service order, guarantees provided (submission and performance ), statements of account of work, works acceptance report, etc. 27 Non-compliant tendering process and contract award Non-compliance with submission deadlines, absence of advertisement, non-compliance with procurement thresholds, lowest bidder not selected, imprecise or discriminatory evaluation criteria, unwarranted disqualification of a bid, non-compliant tender evaluation committee, absence of negotiation report (cases where there is a single offer or unsuccessful tender procedure), 28 Non-compliant contract and execution Absence or non-compliance of guarantees, payment of initial advance without a guarantee (when required), non-compliance with terms of payment, non-compliance with tasks/works execution schedule, late delivery penalties not applied 9 Irregularities 29 Cover bidding Identical presentation of proformas, bids showing similarities, agreement between undertakings 30 Expenditure splitting Circumvention of competitive procedures by splitting orders of identical goods / supplies (that may involve several budget lines) 31 Payment without supporting documentation Total absence of supporting documentation 32 Forged documents Proven production of forged supporting documentation 33 Double invoicing Specific order invoiced twice, invoice paid twice 34 Fictitious services Invoicing without completion of any services / delivery of any supplies, rendered services unsubstantiated, fraudulent estimation of the number of participants to a seminar, excessive hotel prices or excessive number of nights 35 Other irregularities  4.2 4.2 List of Expenditures and Findings (Model) Project Name: _______________________________ Grant/Agreement No.: _________________________ Donor: ______________________________________ Implementing Entity: __________________________ Audit Period: ________________________________ Ref. No. Budget Line/Expenditure Category Budget (Currency) Actual Expenditure (Currency) Amount Audited (Currency) Audit Finding/Observation Amount Affected (Currency) Recommendation Management Response Status 1 Activity 1 2 Activity 2 3 . . . Notes ● Actual Expenditure: Total expenditure reported by the implementing entity. ● Amount Audited: Expenditure covered by the audit procedures. ● Audit Finding/Observation: Description of any exceptions, non-compliance, ineligible expenditure, internal control weakness, or other issue identified. ● Amount Affected: Value of the expenditure affected by the finding, if applicable. ● Recommendation: Corrective action recommended by the auditor. ● Management Response: Response provided by the implementing entity. ● Status: Open, Closed, or Under Implementation (for follow-up purposes). Auditor's Conclusion: The auditor should provide an overall conclusion on whether the reported expenditures are supported by adequate documentation, incurred for eligible project activities, comply with the terms and conditions of the financing agreement, and are fairly presented in all material respects. 4.3 Letter of Representation (Model) Any model that follows the principles of International Standard on Auditing (ISA) 580 Written Representation for donor funded projects.

Tender details

• Deadline: 2026-10-09
• Bid closing time: 10:00
• Bid opening: 2026-10-09 11:00
• Region: Amhara
• Publishing entity: University of Gondar
• Bid bond: 12000 ETB
• Bid document price: 200 ETB
• Published on: Government (Sep 30, 2026)
• Posted at: 2026-09-30T06:31:54.000Z
• Source: Qelal Tenders