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Call For Auditing Services FY 2023

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Climate and Sustainable Development Network (CSDevNet) urgently seeks the services of an Auditing firm.


This is the TOR for the Audit of the Sub Project ‘GUARD-AFRICA; Galvanizing and Unifying Africa’s Action for Resilient Development in the Era of the Pandemic” being implemented in Kenya by the Sub grantee (here after referred to as the ‘the organization’ & Supported by Pan African Climate Justice Alliance (PACJA) & Swedish International Development Cooperation Agency (SIDA). PACJA is the grant holder while Climate and Sustainable Development Network (CSDevNet) is the sub grantee for Nigeria as per the sub-grant agreement.

The Assignment

KPCG/PACJA wishes to engage the services of an audit firm for the purpose of auditing the sub project ‘‘GUARD-AFRICA; Galvanizing and Unifying Africa’s Action for Resilient Development in the Era of the Pandemic” in Nigeria as stipulated in the agreement between PACJA and KPCG the audit shall be carried out in accordance with international audit standards issued by IAASB.The audit shall be carried out by an external, independent and qualified auditor (Approved Public Accountant/Authorized Public Accountant or equivalent).

Summary of the Project

The Project has been further broken down into four significant specific outcome areas as follows;

  • Outcome 1: National, Sub-regional and regional Policies, Plans and Programmes are influenced by evidence-based CSO narratives and policy analyses and advice
  • Outcome 2: PACJA and its organs have the capacities to effectively engage in Post-Paris dialogues and response strategies related to SDGs.
  • Outcome 3: African CSOs empowered to hold their governments accountable on the domestication of UNFCCC Agreements and decisions
  • Outcome 4: African CSOs Participate and influence states in Post-Paris climate change dialogues in the context of SDG’s
  • Outcome 5: Public awareness raised and African CSOs mobilized and empowered to engagein Post-Paris climate change dialogues and response strategies in the context of SDGs.

During the year under review the Budget was USD 11,750 Utilization was 100%

I. Objectives and scope of the audit

The objective is to audit the Financial Report for the period from 1st January to 31st 2024 as submitted to PACJA and to express an audit opinion according to ISA 800/805 on whether the financial report of the Sub project “GUARD-AFRICA; Galvanizing and Unifying Africa’s Action for Resilient Development in the Era of the Pandemic” is in accordance with the Organizations’ accounting records and PACJA’s requirements on financial reporting as stipulated in the sub-grant agreement (with its amendments) including appendix between the Organization and PACJA, assess whether the organization is in compliance with terms and conditions of the agreement and applicable laws and regulations regarding accounting and taxes.

II. Additional assignment; according to agree upon procedures

  1. Observe whether the financial report is structured in a way that allows comparison with approved budget
  2. Observe and inspect whether the financial report provides information regarding –
  • Financial outcome per budgetline (both incomes and costs) for the reporting period and columns for cumulative information regarding earlier periods under current agreement
  • Review and confirm if opening balance from the previous period matches what is stated as incoming balance for the current period.
  • Examine whether foreign exchange gains and losses are disclosed in accordance with what is stipulated in the agreement including appendixes. This includes the chain of currency exchange from PACJA to payments relating to the project
  • Follow up whether salary costs debited to the project/programme are recorded throughout the duration of the year in a systemized way and examine whether the salary costs can be verified by sufficient supporting documentation.
  • Explanatory notes on for instance the accounting principles used in preparation of the financial report.


  • Enquire and inspect in what frequency salary costs during the reporting period are debited or charged to the project.
  • Enquire and inspect there are supporting documentation for the charged or debited salary costs. Ie. The salary costs should be verified by supporting documentation such as employment contracts.
  • Enquire and inspect whether actual time worked is documented and verified by a manager and confirm if any reconciliations of actual time worked and debited (charged) time is done and at what frequency.
  • The Organizations compliance with the applicable tax legislation in regard to taxes (e.g.PAYE) and social security fees.

d. Inspect and confirm the unspent fund balance (including exchange gains) in the finanicial report and confirm the amount that shall be repaid to sida.

III. Reporting

a. The reporting shall be signed by the responsible auditor (not Just the Audit firm and title).

b. The report from the auditor shall include:

  1. An independent auditor’s report in accordance with the format in standard ISA 800/805 and the auditor’s opinion shall be clearly stated
  2. An audit report report/management letter with audit findings and weaknesses identified during the audit process. The auditor shall make recommendations to address any weaknesses identified. The recommendations should be presented in priority order and with a risk classification.
  3. If the auditor assesses that no findings or weaknesses have been identified during the audit that would result in a Management Letter, an explanation of this assessment must be disclosed in the audit reporting.
  4. Comparative figures for the previous year & schedule of Assets
  5. Measures taken by the organization to address weaknesses identified in previous audits or assessments shall also be presented in the audit report/management letter. Reporting from ISRS 44000 Assignment
  6. The additional assignment according agreed upon procedures ISRS 4400 under section II, shall be reported included in the Management letter separately under a title Report on Agreed upon Procedures’. Performed Procedures should be described and the findings should be reported in accordance with the requirements of International standard on Related Services 4400. Where applicable the sample size shall be stated in the report.

The Audit Reports shall be presented to the organization in 2 Copies and one digital on completion but not later than by 20th February 2024.

See Annex 1 for a sample Audit Report


A proposal or Expression of Interest should be sent latest by Monday 15th January, 2024 to with subject “2023 Guard Africa project Audit Assignment”

The application package should include:

  1. The composition of the Audit Team including the Name of the Team leader and the name of the Partner to Responsible for the Audit
  2. The methodology to be used for the assignment should be clearly stated.
  3. The Proposed fees & disbursements (include any other charges where applicable) for the full audit assignment. There shall be no price variation allowed after submission has been made).
  4. The proposed time schedule within which the Audit shall be undertaken including reporting.

About CSDevNet

With a membership of 300 organisations cutting across the six geo- political zones in Nigeria, Climate & Sustainable Development Network (CSDevNet) brings together community associations, pastoralists, youth and women groups, media networks, faith-based and civil society organisations working on sustainable development goals to commonly promote and advocate pro-poor, climate-friendly and equity-based responses to climate change and sustainable development.

CSDevNet aspires to unify and coordinate isolated civil society efforts on climate change advocacy in Nigeria to ensure that people-centered response mechanisms are accorded desirable attention and relevance as climate change is increasingly mainstreamed into national and global poverty reduction and sustainable development strategies and actions.

CSDevNet is an accredited organization with United Nations Framework Convention on Climate Change (UNFCCC), the Green Climate Fund (GCF), United Religions Initiative (URI), and works closely with ECOWAS and AfDB including Federal Government of Nigeria.

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