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1. ORGANIZATIONAL BACKGROUND
Gargaar Relief & Development Organization (GREDO) is a local Somali non-governmental organization based in Baidoa, Somalia but which has sub-offices and carries out humanitarian activities in the regions of South Central Somalia. GREDO is an indigenous non-profit, non-political and voluntary organization whose main objective is to reach grass-root communities affected by the prolonged conflict and recurrent cyclical natural disasters in Somalia. Established December 1992 out of a necessity and need for partnerships in relief programs and in response to the catastrophic humanitarian crises.
GREDO currently implements different projects in sectors and thematic areas of Health & Nutrition. Livelihood, Education, WASH; Resilience. Durable Solutions, Peace building, Protection and Advocacy.
To accomplish the above objectives in Somalia, the Association has established its Headquarter in Baidoa and branch offices in Mogadishu, WanleWein, Hudur, Wajid, Buurhakaba, Qoryooley, YEED, and Berdale to facilitate its program implementation upon the country. The purposes of the Branch are to enhance creation of collaborative community engagement environment, build trust with the community and facilitate the smooth running of programmatic interventions
2. SCOPE OF WORK
Organization’s Objectives
GREDO’s strategic objectives underscore the commitment to ensuring that all its programmes, services, resources, and networks are aligned with its mission to enhance sustainable development, community resilience, and humanitarian action.
Objectives and Scope of the Audit
GREDO seeks to engage a qualified independent external audit firm to conduct a consolidated donor audit of all USAID-funded projects implemented between 1 January 2025 and 31 December 2025.
The audit aims to provide independent assurance on the proper utilization of donor funds, compliance with USAID grant requirements, adequacy of internal controls, and the reliability of financial and operational reporting.
The objective of this assignment is to:
The selected audit firm shall:
Express an independent opinion on whether expenditures incurred under USAID-funded projects were eligible, properly supported, and accurately recorded.
Verify that project funds were utilized solely for approved activities and in accordance with grant agreements.
Assess compliance with donor regulations, applicable laws, and GREDO internal policies.
Review adequacy and effectiveness of internal controls and risk management systems.
Identify unsupported, ineligible, irregular, duplicate, or potentially fraudulent expenditures.
Assess procurement and vendor management compliance.
Review sub-award and subrecipient monitoring processes where applicable.
Evaluate financial reporting accuracy and completeness.
3. APPLICABLE AUDIT STANDARDS
The audit shall be conducted in accordance with:
International Standards on Auditing (ISA)
Generally Accepted Accounting Principles (GAAP), where applicable
International Financial Reporting Standards (IFRS), where relevant
USAID donor compliance requirements
2 CFR Part 200 Uniform Guidance
Applicable Somali tax and statutory laws
Professional ethical standards governing external auditors
4. DELIVERABLES
Auditor report with consolidation of the funds
Detailed notes of contributions of each partner and project income and expenses
Management Letter
5. TIMELINES
The audit firm must provide a work plan demonstrating capacity to complete between 1st June and 30 June 2026.
6. QUALIFICATION REQUIREMENTS FOR THE AUDIT FIRM
The audit firm must demonstrate:
Professional Requirements
Accredited to conduct USAID/BHA audits and listed on List of Acceptable Audit Firms provided by USAID
Registered audit/accounting firm.
Valid practicing license.
Good standing with relevant regulatory authority.
Experience
Minimum 10 years operational experience.
Minimum 5 years auditing NGOs, humanitarian, or donor-funded projects.
Strong experience with USAID-funded grants.
Experience in East/Horn of Africa preferred.
Team Competence
Qualified CPA/ACCA auditors.
Lead audit partner with donor-funded audit experience.
Risk and compliance expertise.
7. MANDATORY DOCUMENTS FOR SUBMISSION
Bidders must submit:
Certificate of Incorporation/Registration
Tax Compliance Certificate
Company profile
Practicing licenses
Certificate of Good Standing
CVs of key audit personnel
Evidence of similar assignments
References or recommendation letters
Technical proposal
Financial proposal
Selection Criteria
GREDO will do the evaluation after the proposal submission deadline, the selection criteria will include the following:
I. ADMINISTRATIVE REQUIREMENTS (5 POINTS)
Requirement: Submission of all mandatory requirements
Points: 5 Points
Description:
Copy of Certificate of Registration/Incorporation.
Valid Tax Compliance Certificate.
Company Profile or detailed CVs of the firm’s Partners.
Certificate of Good Standing from the relevant regulatory body.
Practicing licence for the partners and firm.
II. TECHNICAL CAPABILITY & EXPERIENCE (55 POINTS)
1. Past Experience in Auditing Not-for-Profit Organizations (30%)
Criteria: 3 or more similar audit engagements with signed/stamped contracts
Points: 30 Points
Description: Provide at least 3 signed/stamped contracts or engagement letters for external audits conducted for NGOs.
Criteria: 2 contracts of similar nature
Points: 20 Points
Description: Provide 2 signed/stamped contracts.
Criteria: 1 contract of similar nature
Points: 10 Points
Description: 1 signed/stamped contract.
Criteria: No experience provided
Points: 0 Points
Description: No contracts or experience in NGO auditing.
2. Proposed Work Plan / Lead Time (5%)
Criteria: Detailed work plan
Points: 5 Points
Description: Provide a detailed audit timeline indicating ability to complete audit by 30 June 2026, with milestones for planning, fieldwork, draft report, and final report submission.
3. Technical and Staff Competence (20%)
Criteria: Firm operational for 10+ years with at least 8 years active in auditing in East/Horn of Africa
Points: 5 Points
Description: Evidence of registration and active years provided.
Criteria: Experience in auditing NGOs (minimum 5 years)
Points: 5 Points
Description: Include NGO clients with two letters of recommendation.
Criteria: CVs of audit team including lead partner and senior staff
Points: 5 Points
Description: CVs must demonstrate professional qualifications (CPA/ACCA), experience in auditing, and role assignments.
Criteria: Detailed audit methodology and approach (risk & fraud detection)
Points: 5 Points
Description: Provide an audit plan outlining procedures, timelines, and methodology for risk-based audit
III. COMMERCIAL CRITERIA (40 POINTS)
The lowest evaluated financial bid will receive 40 points. The financial scores for other bids will be calculated using the formula:
Commercial Score = {(100% × Lowest Bid Value) ÷ (Current Bid Value)} × 0.4
TOTAL SCORE: 100 POINTS
Technical offer: 60%
Commercial/Financial Offer: 40%
IV. Child Protection
The responsibilities associated with this audit may involve interaction with children or young people. As an organization committed to upholding the dignity, protection, and safety of children, GREDO requires all engaged parties to strictly adhere to its Child Safeguarding Policy. This includes promoting awareness, ensuring appropriate protection mechanisms, enabling safe reporting, and taking decisive action where necessary.
V. Core Values
GREDO operates on the foundation of the following core values:
Integrity
Honesty
Openness
Transparency
VI. Confidentiality
GREDO expects the selected audit firm or individual to uphold the highest level of confidentiality regarding all information accessed before, during, and after the assignment. The consultant must adhere to strict professional and ethical standards throughout the engagement.
How to apply
GREDO invites and encourages all qualified Auditors in this field to send a proposal regardless of their location or nationality. Proposals should be submitted by 22nd June 2026 at 16:00 hours East Africa Time (GMT+3), addressed to: [email protected] received after the close of submission date, above, will not be considered.