Number: 26186134
Country: Burkina Faso
Source: TED
Services for Audit of the Burkina Faso 2021-2025 Strategic Framework Program
The embassy has entered in to a contract regarding services to perform audit of the approximately 705 million DK that are engaged in Burkina Faso in all of its territory where the partners work and their final receivers of funds.
The purpose is to receive the independent auditors’ opinion on the financial statements in regard to the spending of the grant and confirming that Danida funds has been used for the intended purposes in an efficient and economical manner in line with the financing covenants between Danida and Burkina Faso and the financial regulations and guidelines.
The Consultant should review and report on whether the financial statements of the funded activities presents fairly, in all material aspects, revenues received, costs incurred, and commodities and technical assistance directly procured under the programme for the period audited in conformity with the terms of the Agreements and generally accepted accounting principles or other comprehensive basis of accounting.
Burkina Faso
The objective of the financial audit and performed procedures related to compliance and performance audits are:
1. To form an opinion on whether the annual financial statements accurately reflect, in all material respects, the operations in relation to the grants provided in the Danida programme,
2. To form an opinion on whether the annual financial statements are prepared, in all material respects, in accordance with established financial guidelines for reporting,
3. To enable the Client to determine whether funds disbursed have been used in compliance, in all material respect, with all applicable laws and the agreements covering the Danida grant programme,
4. To enable the Client to determine whether funds disbursed have been spend in an economic way, in all material respect, and to obtain reasonable assurance whether the systems, processes, or transactions examined support the exercise of sound financial management in the administration of the funds granted by the Client
The scope of the audit includes a financial audit as well as a compliance and performance audit. The financial audit must be carried out in accordance with International Standards on Auditing (ISAs).
- FY 2021 audit
- FY 2022 audit
- FY 2023 audit
- FY 2024 audit
- FY 2025 audit
The Consultant must plan the audit in accordance with their risk assessment. The extent and nature of planned procedures will therefore be subject to the professional judgement of the audit company. It is the Consultant’s responsibility to plan the necessary procedures to obtain sufficient and appropriate audit evidence to form the opinion of the audit.
The contract includes three options for Value for money (VfM) audits in relation to the thematic programme and its main interventions.
The contract includes an option for additional services similar to the services and deliveries specified in the scope of services and options for modifications throughout the contract period as a result of the Security situation and unallocated funds.
In relation to option 1, 2 and 3 the contracting authority has a maximum budget of DKK 800,000 net of VAT. Tenders will be rejected if they exceed the contracting authority"s maximum budget of these options.
Actions regarding the procedure (e.g. decisions regarding award of contract) must be submitted within:
45 calendar days from the day after the publication of a contract award notice in the Official Journal of the EU.
Complaint guidelines (in English) can be found at: https://naevneneshus.dk/media/9802/complaint-guidelines.pdf
