Please read the detailed instructions below. ከስር የተጠቀመጠውን እያንዳንዱን መረጃ በጥንቃቄ ያንብቡ።

BID ANNOUNCEMENT-EXTERNAL AUDITOR (Ref HO-0873)

1. Back Ground

ActionAid Ethiopia is a gender justice and poverty eradication organization dedicated to achieving gender equality and eradicating poverty. In Ethiopia, AAE works to challenge various forms of power and build capacities to create people agencies of critical mass of communities, especially women and girls living in poverty and exclusion, to fulfill their rights, ensure redistribution of resources, and build their resilience. We prioritize to work with women and girls and their organizations, networks, civil society organizations, national and local government, and other allies to overcome gender injustice and structural causes of poverty. We engage in national- level policy works to influence the agendas of women and girls to tackle gender injustice.

2. Audit Scope

These terms of reference address the requirement for an external audit of IPSAS-based financial statements of AAE for the period from January 1, 2025, to December 31, 2025. A draft audit report should be submitted within three weeks from the date of commencement of the audit assignment, including the day for audit briefing. The final signed audit report should be submitted within five working days after the draft report. The audited financial statements for the financial year will be made available not later than 15th March 2026.

The audit should be carried out in accordance with International Public-Sector Accounting standards/IPSAS. Sufficient audit evidence should be gathered to substantiate in all material respects the accuracy of financial statements. The audit report of the auditors should state if the financial statements of AAE were or not in conformity with any of the above standards including the policies of AAE and the new Agency for Civil Society Organization Regulation (ACSO),1113/2019. The final audit report must be reflective consolidated ‘accounts of the head office including its 6 AAE Local right program (LRP); namely Ilfata, shay Bench, Guna Begemidir Semen Bench. Raya Azebo and Amaya.

3. Expected Result

3.1 The Audit Report

The audit report should clearly indicate the auditor’s opinion as per International Auditing Standard, IPSAS and local Government requirement.

3.2 Management Letter

A management letter should be submitted to the management at the completion of audit; that include a statement of audit findings and recommendations affecting the financial statements, internal control, accounting systems, legality of actions, and any other material matters.

4. Auditor Independence and Qualification

• *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 Manager for, or have any financial or close business relationships with any senior member in the management of AAE
• *The Auditors should disclose first if they have any relationship that might possibly compromise their independence.
• *The Auditors should be experienced in applying audit standards, authorized by Accounting and Audit Board of
• Ethiopia (AABE), have IPSAS auditing experience and are IPSAS trained. The Audit Firm must employ adequate staff with appropriate professional qualifications and suitable experience in auditing the accounts of International Non-Governmental Organizations.
• *Curriculum vitae (CVS) should be included in the bid document and provided to AAE. CVs should include details on audits carried out by the applicable staff, including ongoing assignments indicating capability and capacity to undertake the audit and experience in auditing financial statements compliant with the IPSAS.
• The audit firm should be registered and have a license from AABE and should be Grade A.
• Bidders should attach their VAT registration and TIN Number registration certificate.

5. Access to Facilities and Document

The financial systems are automated in SUN System software accounting package, the supporting documents in the form of payment vouchers are filed manually.

The Auditors will have full and complete access at any time to all records and documents (including books of accounts, Donors agreements, bank records, invoices, contracts etc.) and all employees of AAE. The Auditors will have a right of access to banks and depositories, consultants, contractors and other persons or firms engaged by the program management over the period under the audit review.

6. Regulation of Audit fees

The payment of Audit Fees as fixed will be made only after completion of audit work and issue of Audit Report. Completion. of Audit will be inclusive of conduct of audit, submission and discussion of report with AAE. AAE will not pay any advance to the selected audit firm under any circumstances. Bill for Audit Fees will be submitted to the Finance Department of AAE along with a certificate indicating that audit has been conducted as per guidelines framed by AAE and the work has been completed as per the agreed terms and conditions.

7. REQUIRMENTS

• Interested firms should submit a separate financial and technical quotation showing clearly defined approach of the assignment, the cost implication and the time frame.
• The date for submission of the tender document is on the 14^th day from the first day of the announcement of this bid on Addis Zemen Newspaper at or before 2:00 PM (bid closing time).
• Bidders can obtain additional information through our Office telephone +251-932025053.
• The Employer reserves the right to reject any or all bids.
• The winning Bidder is required to comply with ActionAid Ethiopia’s Indemnity requirements, SHEA and Safeguarding Policies and anti-fraud disclaimer up on which this will be delivered to the contractor together with the Award Letter and must be filled and returned back. If the Auditor fails to do this, the award will be cancelled automatically.
• External Audit Firms who wanted to know the Organization 2025 income and expenditure transaction detail; you can contact Finance Department from Monday to Friday from 8:00 AM to 4:30 PM.

ActionAid Ethiopia (Addis Ababa)