Provision of Forensic Audit Services for OCHAs' global CBPFs

The United Nations Office for the Coordination of Humanitarian Affairs (UNOCHA) at Geneva is looking to establish a contract for the provision of Forensic Audit Services for OCHA Country Based Pooled Funds (CBPF), to audit partners and projects implemented by international and national Non-Governmental Organizations (NGOs) in the context of its global CBPFs. Services are required on global basis where UNOCHA currently has Country Based Pool Funds (CBPFs) and may open a new Fund in the future. Funds are mainly split into geographical blocks of Asia, MENA, Africa, Europe and Americas presently. It will be required that succesful bidder/s are able to provide speical/forencis audit service in any existing and new location added later on as and when a new Fund opens up.‎ The contract will be established for an initial period o two (2) years with potential three (3) one-year extensions i.e. (2+1+1+1). Purpose of the Audit Review: The overall objective of the audit report is to provide UNOCHA’s administrators with reasonable assurance that CBPFs resources are being managed in accordance with the global Operational Handbook for Country-based Pooled Funds, and the content of the specific grant agreement, along with any amendment. For special or forensic audit, auditor will be required to look into specific aspects of a project or partner with implications on the implementation of operational capacity of the partner. This may include looking deeper into any specific information at OCHA’s disposal for that project or partner. Audit Scope: The auditors must certify, express an opinion, and quantify the net financial impact of the each of the following for each project or partner audited: (a) The final accounts of project expenditures for the entire project period. (b) The approved budget and details of variations, if variations between planned and actual expenditures have occurred. (c) Clear identification of deficits, if any. (d) Analysis of financial accounting, monitoring and reporting. (e) Analysis of management systems used for recording, documenting and reporting on resource utilization. (f) Analysis of equipment use and management. (g) Assessment of the project’s management structure, including the adequacy of appropriate internal controls and record-keeping. (h) All administrative set up and mechanisms with the partner, which will include, but not limited to, procurement policy and its implementation, human resource policies and its implementation, internal financial and audit structures and its effectiveness. ‎ Forensic Audit: The main purposes of the forensic audit are to (i) determine if there was any fraud and the extent of fraud, quantify the loss/damage due to the fraudulent and corrupt acts and (ii) assess effectiveness and application of the respective control and oversight policies, (iii) verify the level of implementation of projects and (iv) provide solid grounds for possible recovery of funds from the partner. Vendors are requested to express their interest by sending their Expression of Interest (EOI) ‎response form by the closing date set forth in this REOI.‎