Call for proposals for audit services




Fundația Centrul Moldo Elvețian pentru Cooperare SKAT, implementer of the Ma Implic Project on Civic Engagement in local governance Phase II  ( hereinafter “Ma Implic”), funded by the Swiss Agency for Developement and Cooperation (SDC) is inviting the audit companies to submit offers for performing the yearly audit in accordance with International Standards on Auditing ISA 805 “ Special Considerations─Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement”.

BACKGROUND INFORMATION

Ma Implic project (Phase II) aims to contribute to improved local governance and better access and quality of public services for the population of Moldova. To this end, Ma Implic project supports different stakeholders to improve three fundamental dimensions of a well-functioning local government unit:    

  • Partner LPA clusters to manage resources and local development in a more sustainable, inclusive and accountable way (Outcome 1);   
  • The Government to promote and coordinate the local government reform in an efficient, effective and transparent manner (Outcome 2);   
  • People in partner communities to meaningfully engage in local governance processes and to influence the provision of local public services (Outcome 3).   

Ma Implic Phase II commenced in November 2023 and will run until 31 October 2027.   

Overall budget for 4 years of project implementation is 6.96 mln CHF.

In addition to the Ma Implic Phase II contract, the donor added an "additional credit” to this project. This “additional credit” is implemented on the basis of a separate budget with a total value of 2.65 mln CHF. This additional credit will be implemented during a period of 29 months (01 August 2024 – 31 December 2026).

The overall goal of the additional credit is to contribute to the improved access and quality of public services for the rural populations. The activities focus specifically on

  • supporting 4 LPAs to improve their water supply systems with targeted interventions, based on the technical groundwork and investments that have been made in Phase 1 of the Ma Implic project.
  • the improvement of energy efficiency in targeted rural locations, aiming at a reduction of energy consumption through energy efficiency improvement measures.

More information about the project can be found on the project’s website www.ma-implic.md and the project’s facebook page https://www.facebook.com/ProiectulMaImplic  

SUBJECT OF THIS TENDER

Subject of this tender is the audit of the project expenditures for project year 1 (period 01.11.2023 – 31.10.2024) for the Ma Implic Phase II project and the expenditures for the Additional Credit for the period 01.08.2024 – 31.10.2024.

The audit will be carried out in December 2024 and shall comprise one audit report for both budgets.

The final report shall be submitted in English not later than January 15th 2025.

Subject to satisfactory performance, the contract is subject for renewal for a period of up to 4 years as illustrated in the audit schedule below.

Audit schedule

Time of performing the audit

Project(s) audited

Est. value of operations audited

December 2024

Ma Implic 2 (11/23 - 10/24)

Up to 1 million CHF

Add. Credit (08/24 - 10/24)

ca. 100’000 CHF

December 2025

Ma Implic 2 (11/24 - 10/25)

ca. 2 million CHF

Add. Credit (11/24 - 10/25)

ca. 1 million CHF

December 2026

Ma Implic 2 (11/25 - 10/26)

ca. 2 million CHF

Add. Credit (11/25 - 10/26)

ca. 1.2 million CHF

December 2027

Ma Implic 2 (11/26 - 10/27)

ca. 2 million CHF

Add. Credit (11/26 - 12/26)

ca. 300’000 CHF

Only audit companies with documented experience in auditing international projects are eligible.

Timetable for the submission of offers

  

DATE

DEADLINE

Requests for clarifications in written format

27/09/2024

17:00

Clarifications by Fundația Centrul Moldo Elvețian pentru Cooperare SKAT

30/09/2024

17:00

Deadline for submitting offers

06/10/2024

17:00

 

 

Eligibility criteria

Requirements

Documentary evidence

Only complete offers will be considered

 

The company/organisation is registered in Republic of Moldova

Copy of the registration certificate

License in providing audit services

Copy of the license certificate

 

 Each offer will be evaluated in accordance with the criteria and the weighting as detailed below.

Evaluation criteria of eligible offers

Criteria for evaluation of the Technical offer

Requirements

Documentary evidence

Company profile (activities, turnover, clients). Minimum 5 years of experience in NGO sector, audit of international projects.

Company profile. Hard copy

Three references of having audited international organizations or projects (preferably International NGOs)

Copy of references

-          CV of the lead auditor employed by the company.

-          Certified Auditor certification

-          Minimum 5 years of experience required in auditing

-          Bachelor in Economy – preferably Banking, Finance and Accounting

-          Master degree in any finance subject is an advantage.

-          ACCA, CPA certification is an advantage

 

-          CV

-          Diplomas

-          Certifications

-          Personal references

 

-          Two CV(s) of the proposed staff employed by the company.

-          Minimum 3 years of experience required in auditing.

-          Bachelor in Economy – preferably Banking, Finance and Accounting

-          Master degree in any finance subject is an advantage.

-          ACCA, CPA certification is an advantage

 

 

-          CVs

-          Diplomas,

-          Certifications

-          Personal References

 

 

 Criteria for evaluation of the financial offer:

Requirements

Documentary evidence

“Ma Implic Project Phase II” 01.11.2023 – 31.10.2024 , inclusive Additional Credit 01.08.2024 – 31.10.2024

Financial offer document presenting price for the audit of the overall project period 01.11.2023 – 31.10.2024

 

 

The weighting of the criteria for evaluation of technical and financial offers are as follows:

Criteria

    Max points

Technical offer*

50

-          Company profile (activities, turnover, clients, experience)

10

-          Three references of having audited international organizations or projects (preferably International NGOs)

10

-          CV of lead auditor employed by the company

15

-          Two CV(s) of the auditing staff employed by the company

15

Financial offer for Nov 2023 – Oct 2024 (VAT 0%)
Bidders must state clearly whether the price offered for this tender (one year) is based on the value of expenditure audited or a fixed price which, in case of contract renewal, will also apply in subsequent years.
SKAT will evaluate the total maximum price for the 4 year period when comparing price offers.

50

-          Ma Implic project Phase II, incl. additional credit

50

Total maximum score

100

 

Offers must be submitted in hard copy format only. Offers must be submitted using the double envelope system: the outer parcel or envelope shall be marked as: External audit of Fundația Centrul Moldo Elvețian pentru Cooperare SKAT, Ma Implic project Phase II. This shall contain two separate, sealed envelopes, one bearing the words ‘Technical Offer’ and the other ‘Financial offer’.

Offers must be submitted in English language exclusively to the following address:

Fundația Centrul Moldo Elvețian pentru Cooperare SKAT,

str. Alexei Mateevici 34, MD 2012,

mun. Chisinau

The questions and requests for additional information, inclusive ToR, must be addressed in written form and send to the email addresses daria.rotaru@int.skat.ch with CC matthias.morgner@skat.ch according to the timetable.