Invitation To Tender – Provision of Audit Services

Job Description

Invitation To Tender – Provision of Audit Services

Invitation to Tender (ITT) for 

GERMAN LEPROSY & TUBERCULOSIS RELIEF ASSOCIATION-MANO RIVER CLUSTER – SIERRA LEONE PROGRAMME

Invitation to Tender for the provision of audit service of GLRA-MRC Sierra Leone 2024 & 2025 under a Contract Agreement

 

WHO WE ARE

DAHW is an independent non-governmental organization supported by donors, volunteers and staff around the world. We collaborate with national and international players active in medical and social development co-operation and research. We form strategic alliances to achieve the best possible outcome. The entrusted funds enable us to fulfill our statutory duties in line with the principle of economy and needs-based support. We consider ourselves as a link between people who want to help and those who need help. We visualize the connection between disease and poverty so that people act with empathy and solidarity. 

 

We assist people suffering from poverty-related diseases on a global scale. We focus on the needs of those with leprosy, tuberculosis and other socially excluding diseases and handicaps. We support medical and social relief programs that allow affected individuals to live a life in dignity and become empowered to be equally integrated into society. We conduct research in the interests of improving prevention, diagnostics and therapy, and medical, social rehabilitation for our target groups. We maintain national and international standards and encourage self-responsibility.

 

Our vision is a world in which no one suffers from leprosy, tuberculosis and other neglected diseases and the consequences they bring, such as physical disability and social exclusion.

 

We began our work in Sierra Leone in 1966 in Bombali District. 

 

1. PROPOSED TIMELINE

NO	ITEM	DATE & TIME
1	ITT Published	5th June 2025
2	Closing date and time for receipt of tenders	18th June 2025

 

1. REQUIREMENT OVERVIEW

Service Specification

GLRA-MRC is looking for an audit firm registered in Sierra Leone for the 2024 and 2025 audit for GLRA-MRC Sierra Leone (two years). The process outlined below will be expected.

• To audit GLRA-MRC Sierra Leone financial statements. This part will be conducted based on the brief provided by GLRA-MRC; it will be made available to the auditors prior to their commencement of the assignment. 
• Audit the Financial statements of GLRA-MRC Sierra Leone
• Checking of authenticity of vouchers and basis for an appropriate sample of transactions for the period not covered by the interim audit, as per the books of accounts. 
• Verifying the entries thereof into the correct account heads and rectification if any material discrepancy arises thereof.
• Verifying of journal entries ensuring adherence to satisfactory accounting system in relation to accrual basis.
• Recommend necessary entries to this effect if material.
• Verification of Fixed assets and depreciation schedule. 
• Verifying the correctness and authenticity of financial statements in the format as suggested.
• Discuss any findings with the Finance Manager and two members of staff from GLRA-MRC
• Issue of Management letter, if appropriate. 
• Submit all audit deliverables to the Focal contact person of GLRA-MRC.
• The above must be discussed further at the briefing meeting when the audit starts.

Executive Summary of Proposal and Work Plan

The executive summary must be concise, precise, and less than 5 pages long. It should summarise:

1. Your company profile and the period which your firm has been in active existence in Sierra Leone as an auditing firm. 
2. Your approach/methodology you would use to carrying out the audit. 
3. The number of clients for which you have done audit for in the past.
4. The number of audit executives you have and their CVs. 
5. Your workplan which includes the timelines for this assignment.
6. Provide evidence of similar work done for NGO.

 

Added Value Features

Please list down additional services that you can provide that may enhance your proposal.

1. a) Managing director summarised CV

1. Head of operations/operations manager summarised CV

STANDARD PRESENTATION FORMAT
Proposed position in the contract:
First name(s):
Surname:
Third Level Education:
Institution (Date from – to)	Degrees or Diplomas
Other Relevant Skills:
Current Position in the Organisation:
No. of years working with the Organisation:

 

Additional services or functionality you can provide that may enhance your proposal e.g. financial analysis etc.

Any other information relevant to your proposal 

• Procurement Process

• The contracting authority for this procurement is GLRA-MRC.

• This procurement is funded by DAHW and the tender and any contracts or agreements that may arise from it are bound by the regulations of DAHW.

• Clarifications and Query Handling

GLRA-MRC has taken care to be as clear as possible in the language and terms it has used in compiling this ITT.  Where any confusion arises from the meaning or interpretation of any word or term used in this document or any other document relating to this tender, the meaning and interpretation attributed to that word or term by GLRA-MRC will be final. GLRA-MRC will not accept responsibility for any misunderstanding of this document or any others relating to this tender.

Requests for additional information or clarifications can be made before the deadline noted in section 2 above, and no later.

• Conditions Of Tender Submission

• Tenders must be completed in English. 

• Tenderers must respond to all requirements set out in this ITT and complete their bid in the response format outlined in Section 7.

• Failure to submit tenders in the required format will, in almost all circumstances, result in the rejection of the bid.  

• Tenderers must disclose all relevant information to ensure that all tenders are fairly and legally evaluated.  Additionally, tenderers must provide details of any implications they know or believe their response will have on the successful operation of the contract or on the normal day-to-day operations with GLRA-MRC. Any attempt to withhold any information that the tenderer knows to be relevant or to mislead GLRA-MRC and/or its evaluation team in any way will result in the disqualification of the tender.

• Tenders must detail all costs identified in this ITT.  Additionally, tenders must detail any other costs whatsoever that could be incurred by GLRA-MRC in the usage of services and/or the availing of options that may not be explicitly identified/requested in this ITT.  Tenderers’ attention is drawn to the fact that, in the event of a Contract/ Framework Agreement being awarded to them, the attempted imposition of undeclared costs will be considered a condition for default.

• Any conflicts of interest (including any family relations to GLRA-MRC staff) involving a tenderer must be fully disclosed to GLRA-MRC particularly where there is a conflict of interest in relation to any recommendations or bids put forward by the tenderer.

• GLRA-MRC will not be liable in respect of any costs incurred by respondents in the preparation and submission of tenders or any associated work effort. 

• GLRA-MRC will conduct this tender, including the evaluation of responses and final awards in accordance with the detail set out at in the Evaluation process. Tenders will be opened by at least three designated officers of GLRA-MRC.

• GLRA-MRC is under no obligation to accept the lowest or any other bid received in response to this tender and reserves its right to reject any or all the bids(part/full) including incomplete bids without assigning reason whatsoever.

• GLRA-MRC reserves the right to split the award of this contract between different bidders in any combination it deems appropriate, at its sole discretion.

• The tenderer shall seek written approval from GLRA-MRC before entering into any sub-contracts for the purpose of fulfilling this contract. Full details of the proposed subcontracting company and the nature of envisioned engagement of sub-contractor/s into this contract shall be included in tenderer’s bid.

• GLRA-MRC reserves the right to refuse any subcontractor that is proposed by the bidder.

• GLRA-MRC reserves the right to negotiate with the bidder who has submitted the lowest Bid that fully meets the technical requirements, for the purpose of seeking revisions of such Bid to enhance its technical aspects and/or to reduce the price. 

• Information supplied by respondents will be treated as contractually binding.  However, GLRA-MRC reserves the right to seek clarification or verification of any such information. 

• GLRA-MRC reserves the right to terminate this competition at any stage.

• Unsuccessful tenderers will be notified.  

• GLRA-MRC’s standard payment terms are by bank transfer within 30 days after satisfactory implementation and receipt of documents in order. Satisfactory implementation is decided solely by GLRA-MRC.

• This document is not construed in any way as an offer to contract.

• GLRA-MRC and all contracted suppliers must act in all its procurement and other activities in full compliance with DAHW requirements. Any contract(s) that arise from this ITT may be financed by DAHW and DAHW have rights of access to GLRA-MRC and/or any of its suppliers or contractors for audit purposes. DAHW may also have additional regulations that it is not practical to list here. Submission of any bid under this ITT assumes Tenderer acceptance of these conditions. 

• GLRA-MRC requires all contracted suppliers and sub-contractors to observe the highest standard of ethics during the procurement process, selection and contract execution of GLRA-MRC’s contracts, and refrain from fraud and corruption. GLRA-MRC has zero tolerance for fraud, bribery or corruption in any form and will reject any bids if the organization determines that the bidding company, any of its personnel, or its sub-contractors, has, directly or indirectly, engaged in corrupt, fraudulent, collusive, coercive, or obstructive practices in competing for the contract in question.

Submission of Tenders:

Tenders must be delivered in one of the following two ways:

Soft copy with your financial and technical offers in separate emails to Kadiatu.Theresa@dahw-global.org and in the subject field state:

1. 1. Eternal Audit Services
   2. Name of your firm with the title of the attachment
   3. Number of emails that are sent e.g. 1 of 3, 2 of 3, 3 of 3.

 

If electronic bid submission is not possible, please submit in a sealed envelope marked ‘external Audit services. Not to be opened before 19th June 2025’ with your financial and technical offers inside in two separate envelopes marked as Financial Offer and Technical Offer to the reception desk GLRA-MRC Sierra Leone, 15 Smart Farm off Wilkinson Road, Freetown, Sierra Leone. 

 

Envelopes may be sent through courier services or delivered by hand; and will be accepted during normal working hours. Please note that the GLRA-MRC office will not be open during weekends or public holidays.

 

• Proof of sending is not proof of reception, either electronically or with post/courier/other physical service. Late delivery will result in your bid being rejected. Envelopes found open at the tender opening will be rejected. All information provided must be perfectly legible. 

 

EVALUATION PROCESSES;

Evaluation stages

Tenderers will be considered for participation in the Contract subject to the following qualification process:  

Administrative instructions

Closing Date: 

Proposals must have met the deadline stated in section 2 of these Instructions to Tenderers, or such revised deadline as may be notified to Tenderers by GLRA-MRC. Tenderers must note that GLRA-MRC is prohibited from accepting any proposals after that deadline.

Submission Method: 

Proposals must be delivered in the method specified in section 8 of this document. GLRA-MRC will not accept responsibility for tenders delivered by any other method. Responses delivered in any other method may be rejected.

Format and Structure of the Proposals: 

Proposals must conform to the Response Format laid out in section 7 of these Instructions to Tenderers or such revised format and structure as may be notified to Tenderers by GLRA-MRC. Failure to comply with the prescribed format and structure may result in your response being rejected at this stage. 

Confirmation of validity of your proposal: 

• The Tenderers must confirm that the period of validity of their proposal is not less than 90 (ninety) days.

Essential Criteria

Minimum mandatory requirements of specifications or contract performance. 

• Registration to operate in Sierra Leone 
• Branch in Sierra Leone
• Relevant professional certificate from a recognized international institution
• Evidence of Provision of similar audits to at least two INGOs
• Commitment to Complete Audit in line with GLRA-MRC deadlines
• Commitment to complete audit in line with International Standards on Auditing (ISA)

• Tender Evaluation

GLRA-MRC is committed to the highest standards of fairness and equality across our organisation and ensures impartiality in tender evaluations. GLRA will convene a comprehensive evaluation team which may draw from diverse expertise including Finance, and Programmes, as well as 3rd Party technical input. 

Evaluation Criteria

• Experience and qualifications of the firm and audit team
• Understanding of the scope of work and proposed methodology
• Cost effectiveness of the proposal 
• Feedback from references.

! Price:

All prices must be in SLE, and a comprehensive and clear breakdown of prices must be shown as part of the financial offer. 

Prices offered will be evaluated on full cost basis (including all fees and taxes)

Marks for cost will be awarded on the inverse proportion principle (shown below):

Score = points available x (lowest price offered/ bidder offer price)

all financial offers must be made on the basis of ‘best and final offer‘. The prospective bidder is expected to give a comprehensive financial offer which includes all taxes as per the Sierra Leone Government Tax Regulations

DAHW CODE OF CONDUCT;

Supplier Code of Conduct

In this Supplier Code of Conduct, reference to GLRA-MRC will include reference to GLRA in Germany, and all GLRA branches and/or liaison offices, as well as other entities established in programme countries. This Supplier Code of Conduct should be read in conjunction with the relevant contract entered into between the Supplier and GLRA-MRC (“Contract”), GLRA-MRC’s Terms and Conditions for Contracts for Procurement of Goods or Services (as applicable). 

 

The Supplier Code of Conduct applies to all Suppliers who are requested by GLRA-MRC to sign it and all Third Parties who must confirm that they uphold its standards as far as applicable to their status.  GLRA-MRC recognises that reaching some of the standards in this Supplier Code of Conduct is a dynamic, continuous process and encourages Suppliers to continually improve their workplace conditions and ensure they have adequate systems and controls in place to monitor Third Parties to ensure compliance with this Supplier Code of Conduct. In line with the size and nature of their business, GLRA-MRC expects the Supplier to have management systems in place to support compliance with laws, regulations, and the expectations related to or addressed expressly within this Supplier Code of Conduct. GLRA-MRC encourages Suppliers to implement their own written code of conduct. 

 

RESPECT FOR HUMAN RIGHTS;

The Supplier represents and warrants that it will have respect for all fundamental human rights and, in particular, it will respect the dignity and worth of all persons including respect for the equal rights of men and women especially those with disabilities. 

The Supplier undertakes that it and any Third Party will not discriminate directly or indirectly on the grounds of gender, marital status, family status, sexual orientation, religion, age, disability, race, political affiliation, social status, or membership of an ethnic community.  

ILLEGAL ACTIVITY;

The Supplier represents and warrants that neither it nor any Third Party are engaged in any sort of illegal activities. 

The Supplier represents and warrants that neither it nor any Third Party will excuse or ignore or participate in any corrupt, fraudulent, exploitative, or unethical activities. 

The Supplier represents and warrants that neither it nor any Third Party will be under the influence of alcohol or drugs, which includes illegal drugs and misused prescription medication, while engaged by GLRA-MRC under a Contract and will be fit to carry out its responsibilities and obligations under that Contract. 

ANTI-CORRUPTION, ANTI-BRIBERY, ANTI-FRAUD, & CONFLICT OF INTEREST;

GLRA-MRC has zero tolerance for corruption, bribery, and fraud.

The Supplier and each Third Party shall comply with all applicable laws, statutes and regulations relating to anti-bribery, anti-corruption, and anti-fraud. Therefore, the Supplier and all its Third Parties shall not:

• Exchange money, employment, goods, or services for sexual activity. This includes any exchange of assistance that is due to beneficiaries of assistance.  
• Engage in any sexual relationships with beneficiaries of assistance since they are based on inherently unequal power dynamics. 

Any conflict of interest on the part of the Supplier or Third Party shall be immediately disclosed to GLRA-MRC. The Supplier affirms that it or any Third Party has no current or prior business, professional, personal, financial, political, family, or other interest, including, but not limited to, the representation of other clients, that would conflict in any manner or degree with the performance of its responsibilities and obligations under any Contract. If any such actual or potential conflict of interest arises under any Contract, the Supplier shall immediately inform GLRA-MRC in writing of such conflict. 

CHILD AND ADULT SAFEGUARDING;

The Supplier represents and warrants that it and all its Third Parties are protecting all people from abuse and exploitation, meaning any actual or attempted abuse of a position of vulnerability, differential power, or trust, for sexual purposes, including, but not limited to, profiting monetarily, socially, or politically from the sexual exploitation of another. Similarly, the term “sexual abuse” means the actual or threatened physical intrusion of a sexual nature, whether by force or under unequal or coercive conditions.

Specifically, the Supplier and all its Third Parties will not:

• Engage in sexual activity with anyone under the age of 18, regardless of the age of consent locally (mistaken belief of age being no defence). 
• Sexually abuse or exploit children and persons with disability.
• Subject a child or person with disability to physical, emotional, or psychological abuse, or neglect. 

• Engage in any commercially exploitative activities with children including child labour or trafficking.

• Sexually abuse or exploit vulnerable/disabled adults. 
• Subject a vulnerable/disabled adult to physical, emotional, or psychological abuse, or neglect.

 

FORCED LABOUR;

The Supplier represents and warrants that employment is freely chosen and neither it nor any Third Party are using any form of forced, bonded or compulsory labour.

WORKING CONDITIONS;

The Supplier represents and warrants that it and all its Third Parties are protecting workers from any acts of physical, verbal, sexual or psychological harassment abuse or threats in the workplace by either their fellow workers or their managers, and that the rights of staff to freedom of association and collective bargaining are respected. 

DISCRIMINATION IN WORKING CONDITIONS;

The Supplier represents and warrants that neither it nor any Third Party are discriminating any of its workers regarding race, colour, gender, language, political or other opinion, caste, national or social origin, property, birth, union affiliation, sexual orientation, health status, age, disability, or other distinguishing characteristics.

The Supplier represents and warrants that neither it nor any Third Party are making employment-related decisions, from hiring to termination and retirement which are not based only on relevant and objective criteria.

TRANSPARENCY, HONESTY, INTEGRITY AND ACCOUNTABILITY;

The Supplier represents and warrants that it and any Third Party shall uphold the highest standards of integrity, honesty and transparency. 

The Supplier undertakes a duty of full disclosure of any relevant material at any time and at the sole discretion of GLRA-MRC for GLRA-MRC to examine any alleged breach of this Supplier Code of Conduct.

WHISTLEBLOWING AND REPORTING;

The Supplier represents and warrants that it and any Third Party shall raise any genuine concerns about actual or perceived wrongdoing by GLRA-MRC staff members, other suppliers, contractors, volunteers, and communities.

GLRA-MRC also expects each Supplier to provide their own employees with avenues for raising legal or ethical issues or concerns without fear of retaliation. We expect each supplier to take action to prevent, detect, and correct any retaliatory actions. 

BREACH;

Any breach of the representations and warranties of this Supplier Code of Conduct will be considered as gross misconduct and abusive behavior, which cannot be tolerated. As such, GLRA-MRC will have the right to withhold payment and postpone the goods or services (as applicable) to be provided under the Contract to enable GLRA-MRC to undertake a thorough investigation of any alleged breach of any representation, warranty or undertaking given by the Supplier or Third Party of this Supplier Code of Conduct. Upon the outcome of the investigation, GLRA-MRC will inform the relevant Supplier of its findings and will either (i) continue the Contract making such necessary amendments to the Contract as may be required to strengthen the terms of the Contract; or (ii) terminate the Contract with the Supplier immediately at no cost to GLRA-MRC. Upon such termination, GLRA-MRC reserves the right to make no payment of remaining sums due under the Contract (even when goods or services have been supplied), in instances where GLRA-MRC has found that the Supplier or Third Party has breached a representation, warranty or undertaking under this Supplier Code of Conduct. 

 

This Supplier Code of Conduct is hereby acknowledged and agreed by:

On behalf of
Name
Signature
Date
Place

 

Vendor Registration Form

Instructions: Vendors are kindly requested to complete all fields in this form. Company refers to company / sole trader / individual / or other entity

Company Name:

Company Address:

Street Name

City

Country

Phone Number:

Country Code

Email Address of Key Contact

Country(s) of Operation:

Country of Registration

Registration Body

Year Established:

Company website:

Parent Company:

Associated Companies:

Tax Registration Number:

Nature of Business:

Manufacturer

Authorised Agent

Trader

Consulting Company

Sole Trader

Other (please specify)

Key Capabilities/ Areas of Expertise:

Goods

Services

Works

If you are contracted by GLRA-MRC, do you agree to provide the following information if requested?

– Tax Registration Document

– Company Registration Document

– Bank Verification Form

I certify that the information provided above is accurate and complete to the best of my knowledge and belief.

Name of Authorised Representative

Signature

Position:

Email Address:

Date:

Stamp: