Job Description

Procurement: Request for Proposal (RFP) 

Request for Proposal (RFP)  

To………………………

Date: 14 January 2025

From: EDT Sub-Saharan Procurement Unit RFP #: SL-2024-022 

Subject: Request for proposal (RFP) – Provision of project audit Services in Salone 

Dear Potential Supplier 

TERMS OF REFERENCE  

FOR A FINANCIAL AND SYSTEMS AUDIT OF 

SIERRA LEONE SECONDARY EDUCATION IMPROVEMENT PROGRAMME II PILLAR 1 (SSEIP II P1) 

1.0. BACKGROUND  

Education Development Trust (a registered UK charity) is an education charity, which works to transform  lives by improving education around the world. Education Development Trust is also an incorporated non profit company and registered in the UK under the Companies Act 2006. In Sub-Saharan Africa, our  regional office is in Kenya overseeing operations and projects across different countries and jurisdictions.  

Our mission is to transform lives by improving education around the world. Education Development Trust  works collaboratively with national and local governments, schools, and other partners from around the  world to design and deliver sustainable solutions to improve education and transform lives. Our work is  evidence informed, and we invest annually in our programme of educational research. We have  established a Permanent Establishment in Sierra Leone as part of the implementation of a five-year Sierra  Leone Secondary Education Improvement Programme (SSEIP II) 

2.0. THE SSEIP II PILLAR ONE PROGRAMME OVERVIEW  

The SSEIP 2 Pillar 1 is a 5-year, £3.6M, FCDO funded contract aimed at providing planning and policy  implementation support to the government of Sierra Leone, with its important and ambitious policy  agenda. The programme will offer technical assistance to MBSSE and TSC to help them design and  implement reforms in policy planning and implementation to improve learning and reach the most  marginalised learners in the system, including girls and children with disabilities.  

EDT and partners have consulted broadly throughout the inception phase and have developed the theory  of change that will address the many remaining challenges facing the MBBSE and achieve the  programme outcomes, namely,  

• to build the foundation for a sustainable and systematic approach to policy development and  implementation within the Ministry of Basic and Senior Secondary Education (MBSSE) and other key  stakeholders

Procurement: Request for Proposal (RFP) 

• to provide immediate and direct support to deliver priority policies aimed at improving learning for  the most marginalised learners.  

EDT wishes to engage the services of an audit firm, ‘the Auditor’, for the purpose of auditing its SSEIP II pillar  one programme for the period 1 December 2023, to 30 November 2024, covering an estimated income  statement shown below: 

3.0. OBJECTIVES 

The objectives of this audit are to enable the Auditor to express an opinion on whether:  

• The finance report presents fairly, in all material respects, the actual expenditure incurred, and the  revenue received for the project in conformity with the applicable Accountable Grant Agreement  (AGA) and generally accepted accounting principles  
• Project funds provided by FCDO have, in all material respects, been used in conformity with the  applicable AGA conditions. 
• The Internal Control System set up and operated by the Entity for the purpose of managing risks to  the achievement of the objectives of the project, was suitably designed and operated effectively  and report any internal control weaknesses.  
• The audited organizations adhered to established financial compliance requirements, statute and  relevant rules and regulations. 

The Auditor will furthermore:  

• Review the assets register and verify that inventories and assets in the project financial statements  are complete and accurate and that the existence and ownership of assets and stock is verified  by physical checks. The audit should also ascertain if assets are being used for the intended  purpose, and they are managed and maintained responsibly. 
• Provide an assurance that funds granted to SSEIP II pillar one achieves value for money and have  been properly accounted for 
• Bring to FCDO’s attention any other matters that the auditors consider pertinent, including fraud  and corruption. 

4.0.SCOPE OF WORK 

The auditor will be required to confirm that the expenditure has been incurred and invoiced in accordance  with the relevant terms and conditions of the AGA related to financial management and reporting, and  that the resources have been employed for the approved programme objectives, covering the period 1st December 2023 – 30 November 2024 

The audit involves obtaining evidence about the amounts and disclosures in the programme financial  reports and reimbursement invoices, sufficient to give reasonable assurance that the financial statements 

Procurement: Request for Proposal (RFP) 

are free from material misstatement. This includes an assessment of whether the internal controls and  accounting practices are appropriate and have been consistently applied during the period.  

The specific focus of the audit is to verify: 

• The expenditure and revenue as stated in financial reports of the project was effectively used for  the right purpose. 
• The design and operating effectiveness of the Internal Control System  

Useful supporting documents setting out the Terms and Conditions for this Project are: 

1. Accountable Grant Agreement (AGA) including addendum/amendments. 
2. Program Logframe 
3. Audit report period 2022/2023 including audit action plans from EDT.  
4. FCDO Business case for the Sierra Leone Secondary Education Program 
5. Monthly and quarterly progress and financial reports  
6. Latest annual review report 
7. SSEIP II Pillar 1 Project Financial Process and Fund Administration Mechanism i. Due Diligence Assessment 
8. An updated asset registers for EDT and asset registers for the downstream partners k. Other documents as necessary 

5.0.METHODOLOGY 

The audit should cover an examination of the Entity’s control environment and more specifically of (not an  exhaustive list): 

• Asset management (This concerns management and control of Project fixed assets such as  vehicles, equipment etc). 
• Procurement process and procedures.  
• Cash and bank management (treasury).  
• Accounting and financial reporting (including underlying transaction processing systems and  financial ledgers)  
• Budgetary and expenditure control. 
• Human resources, payroll processes and time management. 
• Suitability and effectiveness of controls throughout the delivery chain. 
• Financial management capacity of consortia partners (sub-grantees). 
• Proportion of funds being spent on Administration costs throughout the delivery chain.  • Fraud and Corruption. 
• Eligibility of expenditures. 
• Adherence to delegated authority in expenditure approval and procurement. 

Procurement: Request for Proposal (RFP) 

6.0.RECIPIENT 

The main recipients of this assignment are FCDO and Education Development Trust Sierra Leone 

7.0. REPORTING 

The Auditor will report to SSEIP Programme Team Leader and Finance Officer. A copy of the final audit  report will be submitted to FCDO Education Adviser. 

7.1. AUDIT REPORT  

The audit report will comprise: 

• A complete set of project’s financial statements and other relevant statements. • The auditors’ opinion of EDT’s financial statements of the Sierra Leone Education Improvement  programme as implemented by the Education Development Trust and the consortium partners 7.2.MANAGEMENT LETTER  

In addition to the audit report, the auditors will prepare a “management letter” in which they will:  

• Give comments and observations on the accounting records, procedures, systems and controls  that were examined during the audit.  
• Identify any deficiencies and areas of weakness in systems and controls and make  recommendations for improvement.  
• Report on the degree of compliance with the AGA, financial compliance requirements, and relevant  programme manuals. 
• Communicate matters that have come to their attention during the audit which might have a  significant impact on the implementation and sustainability of the program; and  • Bring to the FCDO’s attention any other matters that the auditors consider pertinent.  The management letter will include reactions/comments from the auditee on the weaknesses noted by  the auditors. 

Dates of engagement 

Start Date: 30th January 2025 

End Date: Ongoing during the project duration 

Assignment length and time frame, fee 

• We request that interested firms provide a fully costed proposal for the delivery of the above. 

Procurement: Request for Proposal (RFP) 

Terms and Conditions

Procurement: Request for Proposal (RFP) 

Procurement: Request for Proposal (RFP) 

Submission of Bids

Procurement: Request for Proposal (RFP) 

BIDDERS’ DECLARATION 

I, the undersigned, hereby declare that: 

1. Compliance: I have thoroughly reviewed and understood the requirements and terms outlined in  the bid documents. 
2. Accuracy: All information provided in this bid submission is true, accurate, and complete to the  best of my knowledge and belief. 
3. Legality: I am fully authorized to submit this bid on behalf of my organization/Firm/Company, and  this bid is made in compliance with all applicable laws and regulations. 
4. Non-Collusion: This bid is made independently and without any agreement, understanding, or  collusion with any other bidder or entity to restrict competition. 
5. Binding Offer: This bid, including all prices, terms, and conditions, shall remain binding and valid  for the duration specified in the bid documents. 
6. Ethical Conduct: I affirm that neither I nor my organization has engaged in any unethical or illegal  practices related to this bid submission. 
7. Acceptance: I understand and agree that the issuing organization reserves the right to accept or  reject any or all bids without assigning any reason. 

Data Protection Declaration: 

1. Data Collection and Use: I acknowledge and agree that any personal data provided and issued to  the company/firm in this bid submission will be collected, processed, and used solely for the  purpose of evaluating this bid and in accordance with applicable data protection laws and  regulations. 
2. Data Accuracy: I confirm that all personal data provided is accurate and up to date to the best of  my knowledge. 
3. Data Sharing: I consent to the sharing of personal data with relevant stakeholders involved in the  bid evaluation process, including but not limited to the issuing organization’s employees and any  external advisors or consultants engaged to assist with the evaluation. 
4. Data Security: I understand that the issuing organization will implement appropriate technical and  organizational measures to protect personal data from unauthorized access, disclosure, alteration,  or destruction. 
5. Data Retention: I acknowledge that personal data will be retained only as long as necessary for  the purposes outlined above, and in accordance with the issuing organization’s data retention  policies. 
6. Data Subject Rights: I am aware that I have the right to access, correct, or request the deletion of  my personal data, and to raise any concerns about the handling of my personal data with the  issuing organization or the relevant data protection authority. 
7. The code of conduct which EDT expects all its bidders to respect is as per the points listed below  and we (bidder) confirm that we adhere to this code. 

• Employment is freely chosen 
• The rights of staff to freedom of association and to collective bargaining are respected. • Working conditions are safe and hygienic

Procurement: Request for Proposal (RFP) 

• No exploitation of children is tolerated. 
• Wages paid are adequate to cover the cost of a reasonable living 
• Working hours are not excessive 
• No discrimination is practiced. 
• No harsh or inhumane treatment of staff is tolerated. 
• Environmental Standards 

8. We affirm as a minimum, comply with all statutory and other legal requirements relating to  environmental impacts of our business in: – 

• Waste management 
• Packaging and paper 
• Conservation 
• Energy use 
• Sustainability 

Bidder’s Information: 

• Organization Name: ______________________________________ • Authorized Representative: ________________________________ 
• Title: ___________________________________________________ • Signature: ______________________________________________ • Date: ___________________________________________________ 

By signing below, I confirm my agreement and compliance with the declarations stated above. Authorized Representative’s Signature: 

(Signature) 

Date: 

Contact Information: 

• Address: _________________________________________________ • Phone: ___________________________________________________ • Email: ___________________________________________________ 

Please complete and sign this declaration form and include it with your bid submission Company Stamp:

Procurement: Request for Proposal (RFP) 

Education Development Trust Code of Conduct & Ethics Policy: In accordance with the Education  Development Trust Code of Conduct and Ethics Policy, Education Development Trust requires full and  open disclosure when dealing with procurement. As such, Education Development Trust employees must  avoid any conflict of interest or the appearance of a conflict of interest. Education Development Trust  employees must at all times provide full disclosure of their actions or relationships with prospective  vendors, contractors, or consultants. Education Development Trust employees shall not solicit, request,  accept, or agree to accept any gift from a vendor or prospective vendor. 

Education Development Trust reserves the right to reject any or all bids when considered to be in the  best interest of the organization and/or the people it serves.