Job Description

Request for Proposals (RFP) for External Institutional Audit Services for the Financial Year Ended 31 December 2025

Action Against Hunger was founded as a non-government organization in 1979 that fights against hunger. Its charter of humanitarian principles-independence, neutrality, non-decimation, free and direct access to victims, professionalism, and transparency–has been part of its identity for 45 years. Its mission is to save lives by eliminating hunger through the prevention, detection and treatment of under-nutrition, particularly during and after emergencies linked to conflicts or natural disaster. Action Contre la Faim focuses its actions on 7 main areas of expertise: Nutrition and health – Mental Health, Psychosocial support – Food Security and Livelihoods – Water, Sanitation and Hygiene – Advocacy – Climate – Research. In 2023, Action Contre Le Faim provided aid to 21 million people in nearly 60 countries worldwide.

Action Against Hunger is inviting qualified and reputable Audit Firms to conduct Intuitional External Audit service for the year ended 2025. Detailed description of the required Audit services can be found on the Terms of Reference ToR attached on the link below: 2025_Institutional_Audit_TOR_Action_Against_Hunger_Sierra_Leone.docx

Interested Companies/Firms are encouraged to express their interests by submitting a detailed Financial and Technical proposal for the required Audit services. Based on the attached Terms of Reference ToR with the following updated and relevant documentations:

• Company / Audit firm /Business Profiles 
• Valid Business Registration
• Valid City council Registration certificate
• Updated Tax Clearance
• Evidence of experience in previous similar Audits conducted.

Submission Instructions: Please submit your Proposal to the
Logistics Department.

• All documents must be submitted in a sealed envelope to our Coordination Office 10 Sall Drive, Cocklebay Freetown, our field offices 1. Bonthe Office: 13 Goba Town Back of UBC Hospital Mattru Jong 2. Falaba Office: 49A Kiridu Road Mongo Township Falaba District

•  or via email to logman@sl-actionagainsthunger.org  and copy logo-moy@sl-actionagainsthunger.org (with the subject line: 
• The deadline for submission is 30th October 2026.

For any inquiries, please contact Emails: findpm@sl-actionagainsthunger.org or logman@sl-actionagainsthunger.org Tele: +23276882074 and +23272128233

Action Against Hunger reserves the right to accept or reject any tender that did not conformed to the request and is not bound to award a contract based on this request.

SIERRA LEONE COUNTRY OFFICE

2025 INSTITUTIONAL AUDIT

REQUEST FOR PROPOSAL

External Institutional Audit Services for the Financial Year Ended 31 December 2025

1. Background

Action Against Hunger is an international humanitarian organization working to prevent, detect and treat hunger and its underlying causes. The Sierra Leone Country Office invites eligible and independent audit firms to submit proposals for the institutional audit of its financial statements for the year ended 31 December 2025.

2. Purpose of the Request for Proposal

The purpose of this solicitation is to engage a qualified audit firm to perform an independent institutional audit and issue an audit opinion on the financial statements of Action Against Hunger – Sierra Leone for the 2025 financial year, together with a management letter on internal control, compliance and governance matters identified during the engagement.

3. Eligibility and Proposal Requirements

• A valid firm practising licence issued by the Institute of Chartered Accountants of Sierra Leone (ICASL), and evidence that the engagement partner is authorized to practise in Sierra Leone.
• Valid business registration and current tax clearance in Sierra Leone.
• Demonstrated independence and absence of actual or perceived conflicts of interest.
• Relevant experience auditing international non-governmental organizations, donor-funded programmes or comparable not-for-profit entities.
• Technical proposal describing the audit approach, methodology, quality-control arrangements, work plan and timetable.
• Names, roles and CVs of the proposed engagement team, including a summary of comparable assignments completed by key staff.
• At least three relevant client references.
• A separate, fixed financial proposal showing professional fees, taxes and reimbursable expenses, signed by an authorized partner.
• Proposal validity period and confirmation of availability within the required audit timetable.

4. Objective of the Audit

The objective is to enable the auditor to express an independent opinion on whether the financial statements present fairly, in all material respects, the financial position of Action Against Hunger – Sierra Leone as at 31 December 2025 and its financial performance and cash flows for the year then ended, in accordance with the applicable financial reporting framework adopted by the organization and relevant Sierra Leone requirements.

5. Scope of Work

The audit shall be conducted in accordance with International Standards on Auditing (ISA), applicable ethical and independence requirements, and relevant laws and professional requirements in Sierra Leone. The auditor shall obtain sufficient and appropriate audit evidence and shall, at minimum:

• Audit the statement of financial position, statement of income and expenditure, cash-flow statement, changes in funds/equity, and related notes and schedules.
• Assess the appropriateness of accounting policies, significant estimates, disclosures and management judgements.
• Evaluate material internal controls relevant to financial reporting and communicate significant deficiencies.
• Test material income, expenditure, payroll, procurement, cash, bank, receivables, payables, assets, liabilities and year-end balances.
• Review compliance with applicable laws, regulations, contractual commitments, donor requirements and key organizational policies, to the extent relevant to the institutional audit.
• Consider fraud and error risks in accordance with ISA and report matters requiring management or governance attention.
• Review opening balances, comparative information, subsequent events, going concern, related-party transactions and commitments where applicable.
• Hold entry and closing meetings with designated Action Against Hunger management and discuss proposed adjustments and findings before finalization.

6. Expected Deliverables

• An inception note or audit planning memorandum, including the information request list and agreed timetable.
• Draft audited financial statements and draft independent auditor’s report.
• A draft management letter classifying findings by risk level and presenting criteria, condition, cause, impact, recommendation and management response.
• A closing presentation or meeting with management on significant audit issues.
• Final signed independent auditor’s report and certified financial statements.
• Final management letter incorporating agreed management responses and implementation timelines.
• Electronic copies in PDF and editable formats, plus signed hard copies as agreed in the contract.

7. Action Against Hunger Management Responsibilities

• Prepare the financial statements and maintain complete and accurate accounting records.
• Maintain internal controls necessary for reliable financial reporting and safeguarding organizational assets.
• Provide timely access to records, systems, supporting documents, premises and relevant personnel.
• Provide written representations requested by the auditor and facilitate confirmation procedures.
• Review draft findings and provide management responses within the agreed timetable.

8. Indicative Timetable

9. Operational Profile

Bidders should use the information below to plan the level of effort. Action Against Hunger will complete or validate the figures before issuing the final RFP.

10. Proposal Evaluation

Proposals will be evaluated on eligibility, independence, understanding of the assignment, methodology, relevant experience, team qualifications, work plan, references and value for money. Action Against Hunger may seek clarifications, verify references, negotiate scope and fees, or reject any proposal in accordance with its procurement procedures.

11. Fees and Payment

The financial proposal shall state a fixed total fee and provide a clear breakdown by personnel level, estimated days or hours, applicable taxes and reimbursable expenses. The payment schedule will be agreed in the contract and linked to satisfactory completion of defined deliverables. 

12. Confidentiality, Data Protection and Safeguarding

The selected auditor shall treat all information obtained during and after the engagement as confidential, use it solely for the assignment, restrict access to authorized personnel, and apply appropriate safeguards for personal and sensitive data. The firm and its personnel shall comply with Action Against Hunger policies communicated during contracting, including ethical conduct, safeguarding, prevention of sexual exploitation and abuse, anti-fraud and anti-corruption requirements.

13. Proposal Submission

The technical and financial proposals should be submitted in accordance with the instructions below. The bidder’s signature confirms acceptance of this RFP and that the signatory is authorized to bind the firm.

• Submission email or physical address: 
• Email subject / envelope marking: 2025 Institutional Audit – Action Against Hunger Sierra Leone
• Deadline: November 20, 2026
• Contact for clarifications: 
• Clarification deadline: November 18, 2026