Independent External Auditor 39 views0 applications

BACKGROUND INFORMATION ON PLAN INTERNATIONAL

Plan International is an independent development and humanitarian organization that advances children’s rights and equality for girls.

We believe in the power and potential of every child, but this is often suppressed by poverty, violence, exclusion and discrimination, and it is girls who are most affected. Working together with children, young people, our supporters and partners, we strive for a just world, tackling the root causes of the challenges facing girls and all vulnerable children.

We support children’s rights from birth until they reach adulthood, and we enable children to prepare for – and respond to – crises and adversity. We drive changes in practice and policy at local, national and global levels using our reach, experience and knowledge.

We have been building powerful partnerships for children for over 80 years and are now active in more than 75 countries.

Read more about Plan International’s Global Strategy: 100 Million Reasons at https://plan-international.org/strategy.

INTRODUCTION
Plan International is calling interested Consultants to submit a quotation to audit the “DRA ACJR Nigeria Flood Response project. The audit will cover the project period from 23rd September 2024 with finalization by 22nd March 2025.

This audit covers expenditures made by Plan International Nigeria (and any local implementing partners) on the activities funded by the NLNO grants from 23rd September 2024 to 22nd March 2025. The audit conclusions will be based on the tests undertaken to verify that the information reported in the reports, (both financial and narrative), that have been submitted to the NLNO, is accurate.

AUDIT OBJECTIVES

The audit objective is to provide an independent and objective opinion on the extent that grant funds were expended for the purpose that they were provided and in line with donor requirements. The auditor will be guided by the audit protocol of the Dutch Relief Alliance from 31 May 2023. The auditor must establish that the transactions as accounted for in the financial statement comply with the framework mentioned in paragraph 1.2. The audit must be carried out according to the requirements laid down in this Audit Protocol and with the relevant auditing standards.

AUDIT SCOPE

This audit covers expenditures made by Plan International Nigeria (and any local implementing partners) on the activities funded by the Netherlands National Organization (NLNO) grant from 23rd September 2024 through to 22nd March 2025 whose back donor is the Dutch Relief Alliance (DRA). The audit scope will cover the following areas as outlined in the audit protocol.

FINANCIAL STATEMENTS

The financial statements should include the following components:

• In the currency of the donor contract as well as local currency, an Income and Expenditure Statement showing funds received and all expenditures. Expenditures should be reported against the most recent agreed-on budget as defined in the donor contract for the period with the actual expenditure allocated to the same budget categories;
  • A statement of financial position
  • A statement of changes in net assets
  • Any other footnotes applicable
  • Statements on advances and fixed assets, including
• A statement or annexe showing partner advances and reconciliation of the total amount advanced by Plan to sub-grant partners with recorded expenditure and cash balances at the end of the reporting period,
• A listing of all fixed assets purchased with grant funds.

  AUDITOR’S REPORT

  The audit shall be conducted by International Standards on Auditing (ISA) 800 “The Independent Auditor’s Report on Special Purpose Audit Engagements and as promulgated by the International Federation of Accountants and that standards used for the preparation of the financial statements are by the International Financial Reporting Standards. The Auditor’s report shall include an audit opinion.

  MANAGEMENT LETTER

  The auditor shall also, attached to the Auditor’s Report, submit a Management letter that needs to describe the purpose and the agreed-upon procedures of the engagement in sufficient detail to enable the reader to understand the nature and the extent of the work performed. The Management letter shall also include factual findings. A management response is necessary for all findings.

  REPORTING

  Plan International Nigeria will forward the Auditor’s Report and Management Letter to the NO/Donor in Plan Netherlands and keep a hard copy. The report will be in English.

• QUALIFICATIONS OF CONTRACTOR
• Selection Criteria:
• Please read this section carefully and be sure that all requested information is included in your submission. Evaluators will neither make assumptions nor draw inferences regarding missing or incomplete information. The submission of incomplete information could result in the rejection of submissions.

  Quotations should be comprehensive and highlight how the bidding company intends to meet our requirements as stated above, in addition to clearly stating service costs and/or rates of commission, proposals should include the following;

  Companies are to provide:

• Company Profile including names and contact details of key personnel.
• Evidence of valid registration with the corporate affairs commission, copy of Memorandum and Article of Association, copy of forms CAC2 and CAC7 or company Status Report.
• Evidence of tax clearance certificate for the last three years Tax Identification Number (TIN).
• Evidence of corporate office, phone number and email address.

  Individual Consultants may provide:

• An updated curriculum vitae (CV)
• A valid means of identification (NIN-slip, Drivers License, International passport data page etc.)
• Evidence of Personal income Tax or proof of having a valid Tax Identification Number (TIN)

  All prospective Consultants must provide:

• Verifiable list of previous/similar projects/work carried out within the past 5 years.
• Registration with a recognized professional accounting body (e.g., ICAN, ANAN, ACCA)
• 5–10 years of experience in conducting audits in compliance with IFRS, IPSAS, or other relevant standards.
• Team composition details (e.g., qualified auditors, tax professionals, financial analysts).

  In addition to the above, completed submissions should contain the following:

• Completed Quotations to carry out the Audit exercise in Maiduguri, Borno state.
• Written confirmation of availability to conduct the exercise within 15 days, if selected.

  ABOUT PLAN INTERNATIONAL NIGERIA

  Plan International is an independent child-centred international development organization committed to advancing the rights of children and fighting against poverty. Plan has no religious, political, or government affiliation. For over 78 years, we have supported girls and boys and their communities around the world to gain the skills, knowledge and confidence they need to claim their rights, free themselves from poverty and live positive fulfilling lives. The plan currently works in 70 countries including Nigeria.

  Plan International officially started operations in Nigeria in 2014 and works to strengthen and promote the rights of children. Our program is currently focused on basic education; improving community health services, youth and citizens’ participation in governance and creating economic opportunities and livelihoods for the poor, building resilient communities through our emergency and humanitarian response. Plan Nigeria works with communities, civil society organizations, development partners, government at all levels, and the private sector.

  ETHICS AND CHILD PROTECTION:

  Plan International Nigeria places a high premium on CHILD PROTECTION issues in all its working relationships with its partners and associates and mandates all its working partners and associates to adhere to its CHILD PROTECTION Policy.

  As such, the activity must ensure appropriate, safe, non-discriminatory participation; a process of free and un-coerced consent and withdrawal; confidentiality and anonymity of participants.

  VALUES OF PLAN INTERNATIONAL:

• You confirm you are familiar with and committed to the following values of Plan International Nigeria
• We work well together
• We are open and accountable
• We strive for lasting impact
• We are inclusive and empowering

  ANTI – TERRORISM

  The Contractor or partners declares and guarantees that the funds provided by Plan International Nigeria for the service shall not be knowingly used to benefit terrorist groups as defined in the criminal code of Nigeria or individual members of those groups or for terrorist activities either directly or indirectly.