The Danish Refugee Council (DRC) has been providing relief and development services in Sudan since 2014. Using a protection of human rights framework, DRC has mainly focused on refugees who are displaced by conflict and natural disaster. DRC’s programs include Protection, Food security & Livelihoods, Shelter/NFI.

1.2 Accounting and Financial Management Information

DRC processes are guided by Policies and Procedures contained in the DRC Operations Handbook. The Operations Handbook documents policies on the following:

• Procurement and Logistics
• Accountability
• Finance
• Human Resources and Administration
• Programme Management

DRC uses DRC Dynamics Accounting system, which is a multi‐currency accounting software, with the Danish Krone (DKK) and local currency (SDG ‐ The Sudanese Pound) as the base currencies. Data is captured in the currency of expenditure and translated by the system into DKK or SDG for reporting. Each Donor Contract has a designated Project Code that distinctively identifies each contract. Donor Funds received are coded to the relevant Project code and expenses incurred are also charged to the relevant project code and donor reference budget line, hence allowing for expense tracking, monitoring and reporting.

The Sub Offices also have DRC Dynamics and at the end of each month, the transactions are consolidated together and posted to the database by use of journals.

1.3 The Auditor, Independence and Qualification

DRC is requesting proposals from licensed certified public accountant firms to carry out an independent review of the transaction related to one of DRC Sudan’s donor grants. The donor in question is FCDO [Previously known as DFID]. The grant agreement for this project was signed in October 2018 and the project ends in October 2021. The Auditors must be completely impartial and independent from all aspects of management or financial interests in the entity being audited. The Auditors should not, during the period covered by the audit nor during the undertaking of the audit, be employed by, serve as Director for, or have any financial or close business relationships with any senior member in the management of Danish refugee council Sudan program.

• The Auditors should disclose any relationship that might possibly compromise their independence.
• The Auditors should have demonstrable experience in applying generally accepted taxation rules; the Audit Firm must employ adequate staff with appropriate professional qualifications and suitable experience in consulting on tax matters for Non‐Governmental organizations.
• A firm profile and the Curriculum vitae (CVs) of the firm’s partners should be provided to DRC Sudan by the principal of the Audit firm who would be responsible for signing the final tax report, together with CVs of Manager, Supervisors and Key personnel proposed as part of the Audit team. In particular, the firm should:
• Be able to demonstrate that the audit team has vast experience in the sector.
• Be able to demonstrate ability to engage with different stakeholders in the sector, including the Sudan Revenue Authority and other government departments.
• Meet with the organization’s representatives to agree on the scope of the audit and address queries arising from the audit.
• Be competent to provide Value‐added services on matters related to payment to vendors in foreign currencies, Insight on changing operating environment and audit standards.
• Submit for reference a list of similar credible INGOs they are engaged with.
• Short listed auditor must submit to senior management and the Board if available their bid.
• Engagement date

DRC intends to conclude the selection of a firm by 1st July, 2021

2. ACCOUNTING STANDARDS

DRC follows the Danish Accounting Standards. DRC is bound by and is compliant with the Sudan laws and the Humanitarian Aid Commission of Sudan (HAC) under which it is registered. Further, DRC follows the accounting guidelines as set out in the DRC Operations Handbook, Finance section and implements projects in conformity with Donor Standards and Regulations.

3. AVAILABLE FACILITIES

The Khartoum country Office retains the documents in respect of transactions generated in the whole program in Sudan. The auditor will be expected to specify the sample transactions required prior to the commencement of the exercise to facilitate remittance of the support documents.

The Auditors will have full and complete access during working hours to all records and documents (including books of accounts, legal agreements, Program Grant Agreement and Budgets, minutes of meetings, bank records, invoices and contracts) and employees. The Auditor will also have right of access to information on banks, consultants, contractors, and partners and other persons or firms engaged by DRC.

4. AUDIT SCOPE

4.1 Scope of work

The FCDO project is being implemented as a consortium where DRC is the lead and other partners are WHH, an INGO and MMC – Mixed Migration Center with offices in Tunis. MMC is part of DRC but operates autonomously.

The successful audit firm will be expected to review project transactions both income and expenses and provide an independent report that DRC can present to the donor. The audit report is a contractual obligation by DRC to the donor and as such DRC will expect as a minimum, the following to be done;

1. Review a sample of transactions from each implementing partner for the financial year ended 31st March, 2021.
2. Review of the financial statement should cover April, 2020 to March 2021 This corresponds to year 1 of the FCDO financial year.

DRC will provide you with files and documents and the standard grant agreement that was signed for this project. Upon completion of this exercise the auditor will prepare a report and share with DRC which provides an audit opinion as to the state of the project transactions within the specified period. It is understood that DRC will henceforth adopt these reports and share with the donor.

4.2 The Audit Report

4.2.1 Contents of Audit Report

The expected output from this exercise will be;

1. An independent assessment of the project transactions for activities that took place between April, 2020 and March 2021
2. Financial statement covering the expenses incurred and income received between the period specified in 1 above and demonstrating the state of affairs through a balance sheet
3. Notes to the financial statements in 2 above
4. An independent opinion of the state of the transactions that took place between the period specified in 1 above.

4.2.2 Submission Date of the Audit Report

• The auditor will be provided with Financial report and General ledger for the year ended 31st March, 2021 by 2nd July, 2021 for review and sampling.
• The Auditor will need to provide the audit sample required for the audit by 8th July, 2021 before the actual audit starts.
• The actual audit is scheduled to begin 1st August, 2021 and should conclude by 26th August, 2021.

4.3 Expected Activities

• Review of transaction listing from April, 2020 to March 2021
• Review all income from Donor to the consortium
• Interview with relevant DRC Staff in finance.
• Review of bank statements to verify payments made to staff and consultants.
• We offer

DRC will offer the successful applicant a 20 working‐days service contract; the Audit must commence no later than 1st August, 2021. DRC staff located in the country office will provide necessary support to the audit team.

DRC will provide recommendations for travel and accommodation with logistical arrangements. Domestic flights, accommodation and local transportation will be covered by the Audit Firm