Long Term Agreement (LTA) for the Provision of services for the audit of Grants to Implementing Partners

New clarification added: Question:We understand that the daily rates will be the basis for the financial proposal assessment. However, this is only one component of the eventual cost, with the other being the number of days spent. So lower daily rates could result in a higher overall cost if one supplier expected to require more days than another. Conversely, if someone proposed to do the work very quickly, it won’t necessary result in a high quality output. Likewise, far more time is likely to be spent at the fieldwork level than the manager and partner review, and so the rates do not hold equal bearing in the composition of the eventual cost. Similar RFPs have used methods such as a weighted average of the daily rates, or a fixed cost depending on the amount of expenditure to be audited. Can something like this be adopted here, or otherwise please can you confirm whether the three requested rates will hold equal weight and that the assessment will be on a pure average of these? Answer:The evaluation conducted by UNOPS will encompass both the professional qualifications and the daily rates for audit personnel across all tiers. Due to the varying time requirements and service days anticipated for each personnel level, a weighted average of daily rates will not be utilized in this assessment.

New clarification added: Questions: Query 5 — Expenditure Coverage Ratio (ECR) Escalation — Additional RemunerationThe Schedule of Requirements mandates that the auditor ensure an overall Expenditure Coverage Ratio (ECR) of at least 65%. Further, if the exception rate found exceeds 10% of the total amount of expenditure verified, the auditor is required to extend verification procedures until the ECR reaches at least 85%. This escalation clause could materially increase the LoE on specific engagements without any provision in the RFP for additional compensation. Query: In cases where the ECR must be escalated from 65% to 85% due to a high exception rate discovered during fieldwork, will UNOPS provide additional remuneration for the incremental effort required? Or is this escalation expected to be absorbed within the fixed fee quoted in the financial proposal? Query 6 — Key Personnel Exclusivity — Duration & ScopeThe Instructions to Offerors require that key experts proposed must not be part of any other proposal for this RFP and must undertake to be available for the entire implementation period of the contract. UNOPS will only consider substitutions in exceptional circumstances (health, force majeure, or delays beyond the firm’s control) and explicitly not because the firm wishes to deploy the expert on another project. Given that this is a multi-year LTA with variable annual workloads, tying key personnel exclusively for three to five years is operationally impractical for a professional services firm managing multiple concurrent engagements. Query: Does the key personnel exclusivity requirement apply throughout the entire LTA period (up to five years), or only during active audit assignments under specific Call-Off Orders issued under the LTA? Can the firm propose alternate key personnel for engagement years two and beyond, subject to prior written approval by UNOPS?Answers:5. Query 5 — Expenditure Coverage Ratio (ECR) Escalation — Additional RemunerationOn a case-by-case basis, any exceptional circumstances may be negotiated with UNOPS.6. Query 6 — Key Personnel Exclusivity — Duration & ScopeThe key personnel can be alternated, provided their qualifications and professional backgrounds align with the standards established in the original proposal.

New clarification added: Questions:Query 1 — Scale & Volume of Work vs. Level of EffortThe Schedule of Requirements states that the estimated number of Grant Support Agreements (GSAs) to be audited per year is between 100–200, with the detailed scope, timelines, and other required information to be provided only at the time of the actual audit exercise. The RFP further indicates a three-year LTA with a possible extension of up to two years.The current disclosure does not enable offerors to calibrate their Level of Effort (LoE), team size, or pricing with reasonable accuracy. Without historical volume data, meaningful and competitive pricing is not possible. Query: Can UNOPS provide historical data on the actual number of GSAs audited in each of the past two to three years, the average grant values involved, and the number of distinct Implementing Partners covered annually? This would enable offerors to design a credible LoE and offer realistic pricing. Query 2 — Remote vs. Onsite Audit — Myanmar Country Context & Cost ResponsibilityThe Schedule of Requirements states that the audit will take place remotely or onsite depending on prevailing country’s context and political situations. Myanmar’s current political and security environment introduces material uncertainty for any firm proposing to deploy personnel in-country. The RFP does not clarify who bears the additional cost or risk if onsite visits become necessary under deteriorating conditions, nor does it address safety protocols, security advisories, or force majeure provisions applicable to in-country deployments. Query: What is UNOPS’s current default modality — remote or onsite? If onsite visits are required, will UNOPS facilitate security advisories and safe access, and will additional costs arising from in-country deployment be reimbursable? Will force majeure provisions apply if onsite access becomes impossible due to the prevailing security situation? Query 3 — Language Requirements & Necessity of Local Partner ArrangementThe Evaluation Criteria award four points for the demonstration of ability to conduct audits using the language of the project locations, where and when required. A further two points are awarded for demonstrating a minimum of seven years’ work experience in the countries where projects are located, either directly or through arrangements with partner firms. The RFP does not specify which local languages are in use across the IP portfolio in Myanmar, nor does it clarify whether a formal teaming or sub-contracting arrangement with a Myanmar-registered firm is a prerequisite for award or merely advantageous for scoring purposes. Query: Which local languages are in use across the Implementing Partner portfolio in Myanmar? Is a formal sub-contracting or association arrangement with a Myanmar-registered firm a prerequisite for award, or will demonstrated remote capability and international experience suffice for qualification?  Query 4 — Sustainability & Gender Criteria — Scope of 35% Women Staffing RequirementThe Evaluation Criteria award two points on the condition that the consultancy teams must be as gender balanced as possible and have at least 35% women employed in the staffing working at the UNOPS project. This criterion is unusual in audit engagements and introduces ambiguity regarding whether it applies to the specific team proposed for this assignment, or to the firm’s overall workforce composition. Query: Does the 35% women staffing requirement apply only to the core audit team proposed for this specific engagement, or to the firm’s overall workforce? Will UNOPS accept a letter of commitment with a plan to achieve this composition during implementation, or must the requirement be evidenced at the proposal submission stage? Answers:1. Query 1 — Scale & Volume of Work vs. Level of EffortPlease see the following historic audit data.Historic Audit Data (2023–2025)2023IP Audits: 135GSAs Covered: 174Annual Total Audited Amount: US$ 101,702,582Per GAS Amount: Min. US$ 18,411 / Max. US$ 4,371,2222024IP Audits: 162GSAs Covered: 236Annual Total Audited Amount: US$ 103,549,529Per GAS Amount: Min. US$ 17,958 / Max. US$ 3,659,2272025IP Audits: 108GSAs Covered: 139Annual Total Audited Amount: US$ 67,567,376Per GAS Amount: Min. US$ 11,250 / Max. US$ 4,024,123Note that 75% of total GSAs underwent both financial and internal audits:25% were financial audits only.2. Query 2 — Remote vs. Onsite Audit — Myanmar Country Context & Cost ResponsibilityWhile onsite remains the standard modality for UNOPS, remote audits implemented during the pandemic, and continue to be utilized due to ongoing security considerations for all involved parties.Should the audit firm require in-country travel, UNOPS Myanmar is available to provide guidance on associated costs and security protocols. These expenses shall be incorporated into the annual audit fee quotations.In instances where travel is not feasible, the remote audit modality will be applied. All expenses shall be incorporated into the annual audit fee quoted and no additional fee will be reimbursed.3. Query 3 — Language Requirements & Necessity of Local Partner ArrangementMyanmar (Burmese) serves as the primary language for Implementing Partners (IPs) nationwide.While the majority of IPs are capable of collaborating with English-speaking auditors, a limited number of smaller Civil Society Organizations (CSOs) face language barriers. Consequently, the inclusion of Burmese-speaking auditors within the team or partnering with an associated Myanmar-based firm is considered a significant advantage.4. Query 4 — Sustainability & Gender Criteria — Scope of 35% Women Staffing RequirementYes, UNOPS accept a letter of commitment from the senior management of the audit firm with a plan to achieve the required composition during the implementation. 

New clarification added: Question:Could you also let us know the number and names of the partners to be audited and the total amount of expenditures to be audited?Answer:As this is a Long Term Agreement, we will provide detail number and expenditure lists at the time of actual call off order stage.All details such as names of the partners , total amount of expenditures to be audited etc. will be provided to the LTA holder at the time of issuing the Call off orders specific to each cases.

New clarification added: Question:For the financial bid, as the cost of travel can't be known at this time due to the unavailability of the partner's location, please guide us on how to submit the financial proposal. We are an India-based audit firm with a Global LTA with UNICEF. Under that LTA, travel costs are reimbursed as actuals and are agreed upon mutually between the audit firm and UN before the audit. I would request to that UNOPS follow the same practice.Answer:UNOPS will provide Implementing Partners’ locations in the annual audit lists. Travel costs can then be agreed as a part of annual audit fees and claims in the bills.

New clarification added: Question:We are an audit firm based on Bangladesh. We have global affiliation and we are expert in said segments more than 14 Years. Can we participate in such bid. Answer:Yes, No nationalities are excluded from submitting a bid. Please refer to the tender documents and tender criteria.

New clarification added: Question:1. Financial Proposal Submission: Based on Form C of the Returnable Bidding Forms, which specifies daily unit rates for personnel categories, could you please confirm whether, at this stage, bidders are only required to submit daily rates (without full cost breakdowns or total estimated pricing)?2. Audit Report Format: Could you kindly confirm whether bidders are permitted to use their firm’s own audit/reporting formats, provided that all required elements outlined in the Terms of Reference are covered?3. Accounting Standards: The sample audit report format refers to International Public Sector Accounting Standards (IPSAS). Would it be acceptable for the auditor’s report to instead refer to the implementing partner’s applicable accounting policies, where these are used for financial statement preparation?4. Reporting on Non-Expendable Property: The Terms of Reference require the auditor to express a separate opinion on the “Statement of Non-Expendable Property”. Could you please confirm whether this requirement may be addressed alternatively by: including the related findings in the management letter, or reporting through an agreed-upon procedures report without expressing an audit opinion,instead of including it as a separate opinion within the main audit report?Answer:1. As this is a Long Term Agreement, only unit rate is required at this stage. When a service is required by UNOPS, the awarded supplier may submit a proposal considering only the resources to be deployed for the execution of the services, using rates no greater than the maximum rates mentioned in this LTA.2. Bidders may utilize the specific audit or reporting templates established by their own firms, as long as these formats encompass every necessary component specified within the Terms of Reference.3. Yes, IPSAS is included as an example.4. Auditors may issue an opinion on the financial statements provided by Implementing Partners that include a "Statement of Non-Expendable Property"; consequently, a separate opinion for this specific statement is not required by UNOPS. Any finding on those Properties can be included in the audit report concerned.