Request for Proposals (RfP)

Audit BIODEV 2030 Phase 2 (Project No P04570)

IUCN East and Southern Africa Regional Office (ESARO), and IUCN Regional Office for Central and Western Africa (PACO) for the project BIODEV 2030 Phase 2 (Project No P04570) implemented in Kenya, Ethiopia, Uganda, Mozambique, Senegal, Benin and Republic of Guinea. For the reporting period 01/01/2024 to 31/05/2026.

The Project Budgeted Expenditure during the financial period is approximated as Below:

Region

3 Year Total Budget

ESARO

EUR 1,408,655.00

PACO

EUR 1,056,539.40

Total

EUR 2,465,194.40

RfP Reference: IUCN-24-10-P04570-01

Welcome to this Procurement by IUCN. You are hereby invited to submit a Proposal. Please read the information and instructions carefully because non-compliance with the instructions may result in disqualification of your Proposal from this Procurement.

1. REQUIREMENTS

   1. A detailed description of the services and/or goods to be provided can be found in Attachment 1.

2. CONTACT DETAILS

   1. During the course of this procurement, i.e. from the publication of this RfP to the award of a contract, you may not discuss this procurement with any IUCN employee or representative other than the following contact. You must address all correspondence and questions to the contact, including your proposal.

IUCN Contact: Munene Geoffrey, Procurement Assistant, Kenya. Email: geoffrey.munene@iucn.org

1. PROCUREMENT TIMETABLE

   1. This timetable is indicative and may be changed by IUCN at any time. If IUCN decides that changes to any of the deadlines are necessary, we will contact you.

DATE

ACTIVITY

30/10/2024

Publication of the Request for Proposals

11/11/2024

Deadline for confirmation of intention to bid

11/11/2024

Deadline for submission of questions

16/11/2024

Planned publication of responses to questions

21/11/2024

Deadline for submission of proposals to IUCN (“Submission Deadline”)

30/11/2024

Clarification of proposals

06/01/2025

Planned date for contract award

15/01/2025

Expected contract start date

10/03/2025

Submission Finalised 2024 Audit report

10/03/2026

Submission Finalised 2025 Audit report

10/08/2026

Submission Finalised Consolidated Audit report for the implementation period

1. Please email the IUCN contact to confirm whether or not you are intending to submit a proposal by the deadline stated above.

2. COMPLETING AND SUBMITTING A PROPOSAL

   1. Your Proposal must consist of the following three documents:

• Signed Declaration of Undertaking (see Attachment 2)

• Technical Proposal (see Section 4.4 below)

• Financial Proposal (see Section 4.5 below)

Proposals must be prepared in English.

1. Your Proposal must be submitted by email to the IUCN Contact (see Section 2). The subject heading of the email shall be [RfP Reference – bidder name]. The bidder name is the name of the company/organization on whose behalf you are submitting the proposal, or your own surname if you are bidding as a self-employed consultant. Your proposal must be submitted in PDF format. You may submit multiple emails suitably annotated, e.g. Email 1 of 3, if attached files are too large to suit a single email transmission. You may not submit your Proposal by uploading it to a file-sharing tool.

   IMPORTANT: Submitted documents must be password-protected so that they cannot be opened and read before the submission deadline. Please use the same password for all submitted documents. After the deadline has passed and within 12 hours, please send the password to the IUCN Contact. This will ensure a secure bid submission and opening process. Please DO NOT email the password before the deadline for Proposal submission.

2. Eligibility

   The Expenditure Verifier confirms meeting at least one of the following conditions:

   • The Expenditure Verifier is a member of a national accounting or auditing body or institution which in turn is a member of the International Federation of Accountants (IFAC).

   • The Expenditure Verifier is a member of a national accounting or auditing body or institution. Although this organization is not member of the IFAC, the Expenditure Verifier commits to undertake this expenditure verification in accordance with the IFAC standards and ethics set out in these ToR.

   • The Expenditure Verifier is registered as a statutory auditor in the public register of a public oversight body in an EU member state in accordance with the principles of public oversight set out in Directive 2006/43/EC of the European Parliament and of the Council (this applies to auditors and audit firms based in an EU member state).

   • The Expenditure Verifier is registered as a statutory auditor in the public register of a public oversight body in a third country and this register is subject to principles of public oversight as set out in the legislation of the country concerned (this applies to auditors and audit firms based in a third country).

   The presence of offices or partnership in both Kenya and Senegal will be an added advantage. The reporting language of the report is English or French.

   1. Technical Proposal

   The technical proposal must address each of the criteria stated below explicitly and separately, quoting the relevant criteria reference number (left-hand column).

   Proposals in any other format will significantly increase the time it takes to evaluate, and such Proposals may therefore be rejected at IUCN’s discretion.

   Where CVs are requested, these must be of the individuals who will actually carry out the work specified. The individuals you put forward may only be substituted with IUCN’s approval.

   IUCN will evaluate technical proposals with regards to each of the following criteria and their relative importance:

   No.

   Criteria

   Points

   1.

   Clarity and completeness of the Proposal and annexes

   5

   2.

   Approach and Methodology

   2.1

   Methodological approach

   Description of the methodological and delivery approach. (15 pt.)

   15

   2.2

   Operationalisation of the approach and Methodology

   Ability, proven by the experience/previous assignment, of the firm to implement the proposed methodology (10 pt.)

   Working programme / working schedule for delivery of outputs (10 pt.),

   Staffing schedule and task assignment descriptions aligned with team members expertise/experience (10 pt.),

   Quality control of deliverables (5 pt.)

   35

   3.

   Consultants Competencies

   Education: A master’s degree in a field such as project management, financial management, business administration, institutional development or a discipline related to the assignment's focus. (15 pt.);

   Work experience: Proven experience in preparing or revising operational manuals for projects or NGOs of similar scale and complexity (10 pt.);

   Industry knowledge: Familiarity with the specific regulations, compliance standards and best practices and tools relevant to the grant management cycle, including subgrants. (5 pt.).

   Donor experience: Familiarity with donor requirements and compliance standards applied by multilateral development financing institutions, (5 pt.)

   Communication Skills: Evidence of the ability to collaborate with diverse stakeholders and incorporate feedback effectively and deliver on similar assignment (5pts).

   Analytical, management and problem-solving skills: Evidence of having developed a project operation manual in a multi-partner project settings (5pts)

   45

   Total (maximum)

   100

3. Financial Proposal

   1. The financial proposal must be a fixed and firm price for the provision of the goods/services stated in the RfP in their entirety.

      1. Prices include all costs

      2. Applicable Goods and Services Taxes

      3. Currency of proposed rates and prices

      Submitted rates and prices are deemed to include all costs, insurances, taxes (except VAT, see below), fees, expenses, liabilities, obligations, risk and other things necessary for the performance of the Terms of Reference or Specification of Requirements. IUCN will not accept charges beyond those clearly stated in the Financial Proposal. This includes applicable withholding taxes and similar. It is your responsibility to determine whether such taxes apply to your organization and to include them in your financial offer.

      Proposal rates and prices shall be exclusive of Value Added Tax.

      All rates and prices submitted by Proposers shall be in [EUR].

4. Breakdown of rates and prices

   For information only, the price needs to be broken down as follows:

Description

Quantity

Unit Price

Total Price

1

Audit/Professional Fees

2

Disbursements

TOTAL

1. Additional information not requested by IUCN should not be included in your Proposal and will not be taken into account in the evaluation.

   1. Your proposal must remain valid and capable of acceptance by IUCN for a period of 90 calendar days following the submission deadline.

   2. Withdrawals and Changes

   You may freely withdraw or change your proposal at any time prior to the submission deadline by written notice to the IUCN Contact. However, in order to reduce the risk of fraud, no changes or withdrawals will be accepted after the submission deadline.

2. EVALUATION of PROPOSALS

   1. Completeness

   2. Technical Evaluation

      1. Scoring Method

   IUCN will first check your proposal for completeness. Incomplete proposals will not be considered further.

Your proposal will be assigned a score from 0 to 10 for each of the technical evaluation criteria, such that ‘0’ is low and ‘10’ is high.

1. Minimum Quality Thresholds

Proposals that receive a score of ‘0’ for any of the criteria will not be considered further.

1. Technical Score

Your score for each technical evaluation criterion will be multiplied with the respective relative weight (see Section 4.4) and these weighted scores added together to give your proposal’s overall technical score.

1. Financial Evaluation and Financial Scores

   The financial evaluation will be based upon the full total price you submit. Your financial proposal will receive a score calculated by dividing the lowest financial proposal that has passed the minimum quality thresholds (see Section 5.2.2) by the total price of your financial proposal.

   Thus, for example, if your financial proposal is for a total of CHF 100 and the lowest financial proposal is CHF 80, you will receive a financial score of 80/100 = 80%

   1. Total Score

   Your proposal’s total score will be calculated as the weighted sum of your technical score and your financial score.

   The relative weights will be:

   Technical: 70%

   Financial: 30%

   Thus, for example, if your technical score is 83% and your financial score is 77%, you will receive a total score of 83 * 70% + 77 * 30% = 58.1% + 23.1% = 81.2%.

Subject to the requirements in Sections 4 and 7, IUCN will award the contract to the bidder whose proposal achieves the highest total score.

1. Explanation of procurement procedure

   1. IUCN is using the Invitation Procedure for this procurement. This means that only invited bidders may submit a proposal. IUCN typically invites from four to six bidders to submit a proposal.

   2. You are welcome to ask questions or seek clarification regarding this procurement. Please email the IUCN Contact (see Section 2), taking note of the deadline for submission of questions in Section 3.1.

   3. All proposals must be received by the submission deadline in Section 3.1 above. Late proposals will not be considered. All proposals received by the submission deadline will be evaluated by a team of two or more evaluators in accordance with the evaluation criteria stated in in this RfP. No other criteria will be used to evaluate proposals. The contract will be awarded to the bidder whose proposal received the highest Total Score. IUCN does, however, reserve the right to cancel the procurement and not award a contract at all.

   4. IUCN will contact the bidder with the highest-scoring proposal to finalise the contract. We will contact unsuccessful bidders after the contract has been awarded and provide detailed feedback. The timetable in Section 3.1 gives an estimate of when we expect to have completed the contract award, but this date may change depending on how long the evaluation of proposals takes.

2. Conditions for participation in this procurement

   1. To participate in this procurement, you are required to submit a proposal, which fully complies with the instructions in this RfP and the Attachments.

      1. It is your responsibility to ensure that you have submitted a complete and fully compliant proposal.

      2. Any incomplete or incorrectly completed proposal submission may be deemed non-compliant, and as a result you may be unable to proceed further in the procurement process.

      3. IUCN will query any obvious clerical errors in your proposal and may, at IUCN’s sole discretion, allow you to correct these, but only if doing so could not be perceived as giving you an unfair advantage.

   2. In order to participate in this procurement, you must meet the following conditions:

• Free of conflicts of interest
• Registered on the relevant professional or trade register of the country in which you are established (or resident, if self-employed)
• In full compliance with your obligations relating to payment of social security contributions and of all applicable taxes
• Not been convicted of failing to comply with environmental regulatory requirements or other legal requirements relating to sustainability and environmental protection
• Not bankrupt or being wound up
• Never been guilty of an offence concerning your professional conduct
• Not involved in fraud, corruption, a criminal organization, money laundering, terrorism, or any other illegal activity.

  1. You must complete and sign the Declaration of Undertaking (see Attachment 2)

  2. If you are participating in this procurement as a member of a joint venture, or are using sub-contractors, submit a separate Declaration of Undertaking for each member of the joint venture and sub-contractor, and be clear in your proposal which parts of the goods/services are provided by each partner or sub-contractor.

  3. Each bidder shall submit only one proposal, either individually or as a partner in a joint venture. In case of joint venture, one company shall not be allowed to participate in two different joint ventures in the same procurement nor shall a company be allowed to submit a proposal both on its behalf and as part of a joint venture for the same procurement. A bidder who submits or participates in more than one proposal (other than as a subcontractor or in cases of alternatives that have been permitted or requested) shall cause all the proposals with the bidder’s participation to be disqualified.

  4. By taking part in this procurement, you accept the conditions set out in this RfP, including the following:

• It is unacceptable to give or offer any gift or consideration to an employee or other representative of IUCN as a reward or inducement in relation to the awarding of a contract. Such action will give IUCN the right to exclude you from this and any future procurements, and to terminate any contract that may have been signed with you.
• Any attempt to obtain information from an employee or other representative of IUCN concerning another bidder will result in disqualification.
• Any price fixing or collusion with other bidders in relation to this procurement shall give IUCN the right to exclude you and any other involved bidder(s) from this and any future procurements and may constitute a criminal offence.

1. Confidentiality and data protection

   1. IUCN follows the European Union’s General Data Protection Regulation (GDPR). The information you submit to IUCN as part of this procurement will be treated as confidential and shared only as required to evaluate your proposal in line with the procedure explained in this RfP, and for the maintenance of a clear audit trail. For audit purposes, IUCN is required to retain your proposal in its entirety for 10 years after the end of the resulting contract and make this available to internal and external auditors and donors as and when requested.

   2. In the Declaration of Undertaking (Attachment 2) you need to give IUCN express permission to use the information you submit in this way, including personal data that forms part of your proposal. Where you include personal data of your employees (e.g. CVs) in your proposal, you need to have written permission from those individuals to share this information with IUCN, and for IUCN to use this information as indicated in 8.1. Without these permissions, IUCN will not be able to consider your proposal.

2. Complaints procedure

If you have a complaint or concern regarding the propriety of how a competitive process is or has been executed, then please contact procurement@iucn.org. Such complaints or concerns will be treated as confidential and are not considered in breach of the above restrictions on communication (Section 2.1).

1. Contract

The contract will be based on IUCN’s template in Attachment 3, the terms of which are not negotiable. They may, however, be amended by IUCN to reflect particular requirements from the donor funding this particular procurement.

1. About IUCN

IUCN is a membership Union uniquely composed of both government and civil society organizations. It provides public, private and non-governmental organizations with the knowledge and tools that enable human progress, economic development and nature conservation to take place together.

Headquartered in Switzerland, IUCN Secretariat comprises around 1,000 staff with offices in more than 50 countries.

Created in 1948, IUCN is now the world’s largest and most diverse environmental network, harnessing the knowledge, resources and reach of more than 1,300 Member organizations and some 10,000 experts. It is a leading provider of conservation data, assessments and analysis. Its broad membership enables IUCN to fill the role of incubator and trusted repository of best practices, tools and international standards.

IUCN provides a neutral space in which diverse stakeholders including governments, NGOs, scientists, businesses, local communities, indigenous peoples organizations and others can work together to forge and implement solutions to environmental challenges and achieve sustainable development.

Working with many partners and supporters, IUCN implements a large and diverse portfolio of conservation projects worldwide. Combining the latest science with the traditional knowledge of local communities, these projects work to reverse habitat loss, restore ecosystems and improve people’s well-being.

www.iucn.org

https://twitter.com/IUCN/

1. ATTACHMENTS

Attachment 1 Specification of Requirements / Terms of Reference

Attachment 2 Declaration of Undertaking (select 2a for companies or 2b for self-employed as applicable to you)

Attachment 3 Engagement Letter

TERMS OF REFERENCE FOR AN

EXPENDITURE VERIFICATION OF A GRANT CONTRACT

• How to use this terms of reference MODEL
• (also applies to Annex 1)
• insert the information requested between the <…>
• choose the optional text between […] highlighted in grey when applicable or delete
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The present terms of reference apply to the verification of expenditure declared in financial reports under the following contracts:

1) Grant Contract[1] number and title of the action: Project number P04570: BIODEV2030 phase 2

Detailed information is provided at the cover page of Annex 1

Table of Contents

1 Introduction 3

2 Objectives and context 3

3 Standards and Ethics 3

4 Requirements for the Expenditure Verifier 3

5 Scope 6

5.1 Contracts and Financial Reports covered by these ToR_ 6

5.2 Conditions for Eligibility of Expenditure_ 6

6 Verification Process and Methodology 6

6.1 Preparation of the Verification_ 6

6.2 Preparatory Meeting, Fieldwork, Desk Review_ 6

6.2.1 Engagement Context, Materiality, Risk Analysis, Sampling 6

6.2.2 Fieldwork / Desk Review 7

6.2.3 Debriefing Memo and Closing Meeting 7

6.2.4 Documentation and Verification Evidence 8

6.3 Reporting_ 8

6.3.1 Structure and Content of the Report 8

6.3.2 Expenditure Verification Findings and Recommendations 9

7 Other Matters 9

7.1 Subcontracting_ 9

8 Annexes 10

1. Introduction

The present document and the Annexes listed in Section 8 are the terms of reference (‘ToR’) on which theCoordinator (The term “Coordinator” refers to the Beneficiary identified as the Coordinator in the Special Conditions) agrees to engage ‘the Expenditure Verifier’ to perform a verification of reported expenditure.

Where in these ToR the ‘Contracting Authority’ is mentioned, this refers to the Agence francaise de dévelopment/gestion de fonds, which has signed the Grant Contract with the Beneficiary and is providing the grant funding. The Contracting Authority is not party to this agreement.

These ToR will become an integral part of the contract concluded between the Coordinator and the Expenditure Verifier.

They apply to expenditure verifications contracted by the Coordinator and cover the verification of expenditure incurred under the EU financed contracts on the cover sheet.

1. Objectives and context

The Expenditure Verifier is expected

- to carry out the agreed-upon procedures listed in Annex 2, and

- to issue reports based on the template in Annex 3 which will support the Contracting Authority's conclusions on the eligibility of the reported expenditure and the related follow-up.

The expenditure verification will be performed as a desk review at the location indicated in Annex 1.

The Expenditure Verifier is not expected to provide an audit opinion.

1. Standards and Ethics

The Expenditure Verifier shall undertake this engagement in accordance with:

• the International Standard on Related Services (‘ISRS’) 4400 (Revised) Engagements to perform Agreed-upon Procedures regarding Financial Information as promulgated by the IFAC;

• the IFAC Code of Ethics for Professional Accountants, developed and issued by IFAC’s International Ethics Standards Board for Accountants (IESBA), which establishes fundamental ethical principles for Auditors with regard to integrity, objectivity, independence, professional competence and due care, confidentiality, professional behaviour and technical standards.

  Although ISRS 4400 (Revised) provides that independence is not a requirement for agreed-upon procedures engagements, the Coordinator requires that the Expenditure Verifier is independent from the Coordinator and complies with the independence requirements of the IFAC Code of Ethics for Professional Accountants.

1. Requirements for the Expenditure Verifier

By agreeing these ToR, the Expenditure Verifier confirms meeting at least one of the following conditions:

• The Expenditure Verifier is a member of a national accounting or auditing body or institution which in turn is a member of the International Federation of Accountants (IFAC).
• The Expenditure Verifier is a member of a national accounting or auditing body or institution. Although this organisation is not member of the IFAC, the Expenditure Verifier commits to undertake this expenditure verification in accordance with the IFAC standards and ethics set out in these ToR.
• The Expenditure Verifier is registered as a statutory auditor in the public register of a public oversight body in an EU member state in accordance with the principles of public oversight set out in Directive 2006/43/EC of the European Parliament and of the Council (this applies to auditors and audit firms based in an EU member state)[2].
• The Expenditure Verifier is registered as a statutory auditor in the public register of a public oversight body in a third country and this register is subject to principles of public oversight as set out in the legislation of the country concerned (this applies to auditors and audit firms based in a third country).

1. Scope

   1. Contracts and Financial Reports covered by these ToR

The Contract(s) and Financial Reports subject to this expenditure verification are indicated on the cover sheet and in Annex 1.

1. Conditions for Eligibility of Expenditure

The conditions for eligibility are stipulated in the Contracts which are provided in Annex 1 (including riders).

1. Verification Process and Methodology

2. Preparation of the Verification

The Expenditure Verifier shall prepare the verification and to agree on the timing for carrying out the expenditure verification, notably with regard to fieldwork (if any) (see Section 6.2. for applicable maximum time lags). The Expenditure Verifier will then also confirm with the Coordinator the location(s) indicated in Annex 1 and ensure that relevant supporting documents as well as key staff will be available during the verification.

1. Preparatory Meeting, Fieldwork, Desk Review

The Coordinator foresees a preparatory meeting with the Expenditure Verifier which will be held by conference call or at IUCN East and Southern Africa Regional Office (ESARO), Nairobi, Kenya or IUCN West and Central Africa Regional Office (PACO), Dakar, Senegal.

The fieldwork or desk review shall commence as soon as possible and not later than 15 calendar days after the signature of the verification contract or the date of availability of the Financial Report (i.e. financial report, supporting documents and other relevant information).

1. Engagement Context, Materiality, Risk Analysis, Sampling

The Expenditure Verifier's procedures should include:

• obtaining a sufficient understanding of the engagement context including the contractual conditions, the Coordinator and the applicable EC laws and regulations which are set out in Section 5 above (Scope). The Expenditure Verifier should pay specific attention to the contractual provisions relevant for the following aspects:
  • documentation, filing and record keeping for expenditure and income;
  • eligibility of expenditure and income;
  • procurement and origin rules insofar as these conditions are relevant to determine the eligibility of expenditure;
  • asset management (management and control of fixed assets; e.g. equipment).
  • cash and bank management (treasury);
  • payroll and time management;
  • accounting (including the use of exchange rates) and financial reporting of expenditure and income; and
  • internal controls and notably financial internal controls.

The understanding should be sufficient to identify and assess the risks of material errors or misstatements in the expenditure and revenue stated in the Financial Report in order to determine the size and structure of the expenditure sample to be tested, whether caused by error or fraud, and sufficient to design and perform further verification procedures.

• performing a risk analysis (Annex 2).

The outcome of the risk analysis has to be clearly described in the Verification Report (Annex 3, Section 2.1);

• determining the sample size;

For the purpose of determining what the overall material misstatement or error is, the Expenditure Verifier will apply a materiality threshold of 2% of the total amount of the gross reported expenditure with a confidence level of 95%.

• establishing the sample and selecting the individual items for testing (Annex 2).

The link between the risk assessment and the size and composition of the sample, as well as the sampling method (statistical/non-statistical) must be clearly described in the Verification Report (Annex 3, Section 2.2);

1. Fieldwork / Desk Review

The main task during the fieldwork or desk review will be to perform the substantive tests (Annex 2, Section 2). Key information about the testing process must be provided in the Verification Report (Annex 3, Section 4).

The documentation relating to the awarding of the Coordinator's contracts, order letters, plans, specifications and tenders is analysed in accordance with the procedures applicable to the expenditure auditor, based on the verification points indicated in Annex 2, point 2.7, with the aim of verifying that the awarding complies with the applicable agreements, regulations and procedures, and to identify any criteria, deadlines, prices, etc. that are clearly not relevant to the contract. The deliverables are also checked. These checks may be carried out directly on the coordinator's premises or on the premises of the recipients of the funds, as agreed at the preparatory meeting.

1. Debriefing Memo and Closing Meeting

At the end of the fieldwork or desk review, the Expenditure Verifier should prepare a debriefing memo, organize a closing meeting with the Coordinator in order to discuss the findings, obtain its initial comments and agree on additional information to be provided at a later date.

1. Documentation and Verification Evidence

The evidence to be used for performing the procedures in Annex 2 is all financial and non-financial information which makes it possible to examine the expenditure declared in the Financial Report.

The Expenditure Verifier documents matters which are important in providing evidence to support the report of factual findings, and evidence that the work was carried out in accordance with ISRS 4400 (Revised) and these ToR.

1. Reporting

   1. Structure and Content of the Report

The use of the Expenditure Verification Report template in Annex 3 of these ToR, including the annexed tables, is compulsory.

If the verification scope covers Financial Reports related to different Contracts, a separate and specific report should be issued for each Contract.

The report should provide basic information about the Contract and should describe the outcome of the risk analysis and its implications on the sampling. The report should also give an overview of the substantive testing and fully disclose the information regarding the items included in the expenditure population and in the sample. The report should finally detail the findings identified through the performance of the agreed-upon procedures.

The report should be presented in <English or French>.

The Expenditure Verifier will submit within < 14> working days of the conclusion of the field work a draft report to the Coordinator for comments to be received within <7>working days. This delay expired, the Expenditure Verifier will provide the final report to the Coordinator within < 7>working days from the receipt of the comments (if any). The final report is sent to the coordinator and to Expertise France on the verifier's original letterhead, together with an electronic version accompanied by a cover note confirming that the final report has been sent to the coordinator and to Expertise France. Each version must be clearly marked "draft"/"final".

1. Expenditure Verification Findings and Recommendations

The factual findings shall be reported in accordance with the formats and criteria specified in the Expenditure Verification Report template (Annex 3). The description of findings will include the standard applied (e.g. art. xx of the General Conditions of the Contract), the facts and the analysis of the Expenditure Verifier.

The verification report should include all financial findings made by the Expenditure Verifier, regardless of the amount involved. Changes in the financial findings occurring between the draft and final report as a result of the consultation procedure should be clearly and sequentially reported.

1. Other Matters

   1. Subcontracting

The Expenditure Verifier will not subcontract without prior written authorisation from the Coordinator.

1. Annexes

Annex 1 - Engagement Context / Key Information

Annex 2 – Guidelines for Risk Analysis and Verification Procedures

Annex 3 - Model for Expenditure Verification Report

Annex 1: Engagement Context / Key Information

Contract[3] and report summary

Information about the Grant Contract

Reference number and date of the Grant Contract

< Project number P04570>

Grant contract title

BIODEV 2030 Phase 2

Country

Kenya, Ethiopia, Uganda, Mozambique, Senegal, Benin and Republic of Guinea

Coordinator

< IUCN East and Southern Africa Regional Office (ESARO) and IUCN Regional Office for Central and Western Africa (PACO) >

Beneficiary(ies) and affiliated entity(ies)

Start date of the implementation period of the Action

01/01/2024

End date of the implementation period of the Action

31/05/2026

Financial Report(s) subject to verification:

<01/01/2024-31/12/2024>

<01/01/2024-31/12/2025>

<01/01/2026-31/05/2026>

Total amount received to date by the Coordinator from Contracting Authority

< Total amount received as per dd.mm.yyyy>

Total amount of the payment request

< provide the total amount requested >

Contracting Authority

< MAPFUNDEMATSVA Lazarus; Regional Head of Finance & Administration • ESARO - South Africa Finance; lazarus.mapfundematsva@iucn.org; +254202493565/70 and RAKOTOHARINTSIFA Ny-Andry; Regional Head of Finance • Finance and Administration PACO Regional; ny-andry.rakotoharintsifa@iucn.org; +221339226960>.

Auditor

< Name and address of the audit firm and names/positions of the auditors>

Main contractual documents governing the management of the Project (indicate the documents concerned)

- Framework agreement signed between AFD and Expertise France

- Special Agreement signed between AFD and Expertise France,

- grant agreements, amendments > ;

- < guidelines for drawing up budgets / programmes of activities that have been approved by AFD or validated by the Project / Programme Steering Committee > ;

- < regulations on public procurement > ;

- Guidelines for the award of contracts financed by AFD in foreign States].

- < procurement plan > ;

- < procedure manuals approved by AFD/Expertise France

- technical and financial reports submitted by the coordinator

Other documents provided by the coordinator

- list of quotations and purchase orders issued during the audit period

- where applicable, recommendations from previous audit(s)

- expenditure journal

- consolidated statement of expenditure in contract budget format

- books of account

- Cash position

- statements from the Project's bank account

A Logistics

Issue

Question

Reply

Locations

1. Where do the Coordinator and other Beneficiary(ies) and affiliated entity(ies) retain the accounting records?

2.1 Where do the coordinator and the other beneficiaries and affiliated entities keep the original supporting documents?

2.2 Where do the coordinator and the other beneficiaries and affiliated entities keep the originals of the contract awards and documentation related to their implementation?

3. Where were contractual activities carried out?

4. Where are key project staff available to provide information and explanations?

Languages

5. Which is the contractual language?

6. Which is the language of the accounting records?

7. Which are the languages of supporting documents?

8. Which languages are spoken by key project staff?

B Contractual Conditions

Contract amount

9. What is the total amount of the contract?

EC contribution

10. What is the amount of the EC contribution?

Other contributions

11. Which are the other sources of funding (including the Coordinator)?

Source 1 / amount

Source 2 / amount

Source 3 / amount

Source 4 / amount

Source 5 / amount

C Financial Report (enclosed as Annex 1.1)

Financial report

12. Approximately how many expense transactions have been reported / are expected to be reported in the Financial Report?

13. What is the distribution of these transactions (e.g. capital expenditure, operating expenditure, fees, simplified costs, per diem, etc.), Are the transactions few/many of large/small value?

14. To what extent have Project transactions been carried out in cash?

[high, medium, low]

15. In which currencies has expenditure been incurred?

16. What is the reporting currency?

17. How many other Financial Reports have already been presented by the Coordinator under this contract?

D Procurement

Procurement

18. How many procurement procedures have been undertaken during the period covered by the Financial Report?

20. Are works done and supplies delivered under the contract located centrally or are they dispersed?

E Previous contracts verifications, audits or monitoring

Previous verifications, audits or monitoring

21. Which previous experience did the Entity have with contracts and associated regulations?

22. How many of the previously presented Financial Reports (if any) have been subject to audit/verification by external consultants contracted by the Coordinator?

23. Have any verification, audit or monitoring exercises other than those referred to under numeral 22 been carried out with regard to the contract or the Coordinator that are relevant for the scope of the current verification?

24. Have any significant findings been raised under the exercises referred to in questions 22 and 23? If so, what are they?

25. Have any instances of fraud or irregularities been previously identified in dealings with the particular Entity?

F Contact Details

Coordinator: < International Union for Conservation of Nature >

Address

Rue Mauverney 28 1196 Gland Switzerland

Country

Switzerland

Phone

+41 22 9990000

Fax

+41 22 9990002(Fax)

Website

www.iucn.org

Key contact : OUEDRAOGO Razingrim

Annex 1/<… >.1: Financial Report(s) to be verified

Annex 1/<… >.2: Contract and riders

<Other documents to be sent to the Auditor, (e.g. narrative reports, previous audit reports)>

Annex 2: Guidelines for risk analysis and

Verification procedures

Table of Contents

1. RISK ANALYSIS AND DETERMINATION OF THE SAMPLE.. 2

2. EXPENDITURE VERIFICATION PROCEDURES. 2

2.1 The expenditure was incurred by and pertains to the Entity. 2

2.2 The expenditure is recorded in the accounting system of coordinator and other beneficiary(ies) and affiliated entity(ies) ............................................................................................................................ 2

2.3 Expenditure incurred during the contractual eligibility period. 2

2.4 Expenditure indicated in the contractual estimated budget. 3

2.5 Expenditure necessary for the implementation of the contractual activities, reasonable and justified 3

2.6 Expenditure identifiable and verifiable. 3

2.7 Compliance with Procurement Principles and Nationality and Origin Rules. 3

2.8 Expenditure complies with the requirements of applicable tax and social legislation 3

2.9 Financial support to third parties (sub-granting) 3

2.10 Other eligibility requirements. 4

1. RISK ANALYSIS AND DETERMINATION OF THE SAMPLE

The Expenditure Verifier should assess the risks of material errors or misstatements in the expenditure and revenue declared in the Financial Report in order to determine the size and structure of the expenditure sample to be tested according to the procedures described in Section 2.

This work involves an assessment of the inherent risks that:

• The Financial Report is not reliable, i.e. that it does not present, in all material aspects, the actual expenditure incurred and the revenue received in conformity with applicable conditions.

• Expenditure declared in the financial report has not, in all material aspects, been incurred in conformity with applicable contractual conditions.

• Revenues generated by the Coordinator in the execution of the contract are not deducted from the declared expenditure in conformity with applicable conditions.

• Fraud and irregularities have occurred which could have had an impact on expenditure and/or revenue reported under the contract.

The Expenditure Verifier should assess the inherent risk based, inter alia, on the number and complexity of the transactions, the complexity of the activities provided for by the Contract, the number of implementing Entities involved and the environment where the Contract is implemented. In addition, the Expenditure Verifier, based inter alia on the information provided in annex 1 to the Terms of Reference (Engagement Context / Key Information) will consider the control risk, i.e. whether the design of the Internal Control System sufficiently mitigates the identified inherent risks and whether it is plausible that it is operating effectively.

2. EXPENDITURE VERIFICATION PROCEDURES

The following checks must be performed by the Expenditure Verifier unless they are irrelevant in relation to the eligibility criteria applicable to the contract type. Therefore the Expenditure Verifier is required to gain appropriate understanding of such requirements in order to carry out only the relevant checks and properly apply the relevant eligibility requirements.

2.1 The expenditure was incurred by and pertains to the Entity.

2.2 The expenditure is recorded in the accounting system of the Coordinator and other Beneficiary(ies) and affiliated entity(ies)

The expenditure is recorded in the accounting system of the Coordinator and other Beneficiary(ies) and affiliated entity(ies) in accordance with the applicable accounting standards and the Coordinator’s usual cost accounting practices.

The Expenditure Verifier ensures that the expenditure recorded is consistent with the financial report and the technical and financial implementation reports or any other report drawn up as part of the Project, as well as with the general ledgers, the cash position and the bank accounts.

2.3 Expenditure incurred during the contractual eligibility period

The expenditure declared in the financial report was incurred during the contractual implementation period of the Action, except for expenditure relating to final reports, expenditure verification, audit and evaluation. Expenditure paid after the submission of the financial report, is listed in the final report along with the estimated date of payment.

2.4 Expenditure indicated in the contractual estimated budget

The expenditure included in the financial report was indicated in the contractual budget, including any amendments approved by the contracting authority (special agreement, programme of activities, procedures manual or any other contractual document).

The applicable budget ceilings per component and sub-component were not exceeded.

Expenditure has been allocated to the correct headings in the financial report.

The Project implementation rate is consistent with the activity implementation schedule. In the event of a discrepancy, the expenditure auditor obtains explanations for the budget under- or over-spending.

2.5 Expenditure necessary for the implementation of the contractual activities, reasonable and justified

It is plausible that the direct and indirect expenditures included in the financial report were necessary for the implementation of the contractual activities.

The amount of the expenditure items included in the financial report is reasonable and justified and respects the principle of sound financial management.

2.6 Expenditure identifiable and verifiable

The expenditure is backed up by sufficient supporting documentation (e.g. invoices, contracts, purchase orders, pay slips, attendance sheets, in their original format or in certified photocopies, with appropriate endorsements or signatures and consistent with the chronology of dates) and by proof of payment.

Where expenditure was apportioned, the applied allocation key was based on sufficient, appropriate and verifiable underlying information.

The expenditure is backed up by evidence of works done, goods received or services rendered. The existence of assets is verifiable.

2.7 Compliance with Procurement Principles and Nationality and Origin Rules

For the expenditure items concerned, the Coordinator has complied with the contractual requirements for procurement.

Standard verification: As part of its review of the various stages in the procurement process, the expenditure verifier verifies and assesses the following aspects: the contracts, order letters and quotations signed by the coordinator have been awarded in accordance with the agreements, regulations and procedures set out in Appendix 1 (in this context, the decisions taken - selection criteria, deadlines, rates, etc. - do not reveal any obvious anomalies) and the deliverables for these contracts, order letters and quotations have actually been submitted.

In particular, the expenditure verifier will check that the coordinator has applied an AML/CFT (Anti-Money Laundering and Combating the Financing of Terrorism) due diligence procedure prior to the award of the contract(s), covering the absence of the beneficiary(ies) of the contracts or subcontractors on the lists of financial sanctions adopted by the United Nations, the European Union and France. The expenditure auditor verifies that the results of the searches carried out by the coordinator on the lists of financial sanctions have been properly taken into account, and that any related consequences have been taken into account.

Additional verification: In the event of an anomaly identified during the standard verification, the expenditure verifier will, with the agreement of Expertise France, undertake an additional verification corresponding to the following relevant control points:

a) [Review of the procurement system (players, regulations and procedures).

- the operation of the bodies and players responsible for awarding contracts;

- mechanisms for preventing and detecting irregularities and fraud (collusion, deception and agreements between companies);

- the compliance of deadlines with the rules in force and with the specific provisions of the Project / Programme, and ; in particular, checking that the Expertise France NDAs provided for in the procedures have been requested and issued

- the compliance and reliability of the documentation filing and archiving system]

b) Definition of the contract requirement

- conformity of the expression of need with the rules applicable to the project in terms of contracts

- for contracts awarded by private treaty or direct agreement: the reasons given comply with the applicable regulations and the coordinator's procedures and there is no abuse of rights in the circumstances.

c) Competitive tendering

- the procedures for advertising and inviting tenders comply with the rules applicable to the project as regards contracts, in particular the methods of advertising, the time limits for submitting tenders and the organisation of the submission of tenders;

- the choice of consultation/selection procedure;

- whether the criteria used and the specifications and technical requirements contained in the consultation file are manifestly irrelevant to the nature of the service (for example, criteria so precise that they lead to a pre-identified offer, or required references that disqualify certain candidates even though these references have nothing to do with the service expected).

d) Evaluation and award

- the evaluation methods used, their consistency and compliance with the criteria defined in the consultation file

- the concordance between the analysis reports, the award reports, the award notifications and the contracts awarded;

- the absence of any clear breach of equal treatment in exchanges with tenderers during the procedure;

- the award of the contract according to the best or lowest bidder rule;

- obtaining economic conditions that are not unreasonable, if necessary by comparing unit prices with those of similar contracts, in particular for contracts and orders placed by mutual agreement;

- cases of fractioning.

e) Contractualisation

- the legality of the contractual clauses of the contract concluded with regard to the objectives of the project and the regulations applicable to it;

- the existence of guarantees and their conclusive nature (insofar as they are imposed as part of the contract);

- whether the technical specifications in the consultation file correspond to those in the signed contract

- amendments to the contract during performance meet the requirements of the project and comply with the relevant documents;

- amendments to the initial contracts comply with the technical appropriateness and the ceiling provided for by the regulations.

f) Implementation:

- the contract execution programme complies with the project's contractual documents and objectives (deadlines, conformity of services, phasing, etc.);

- Compliance with the contractual provisions in the event of the effective application of penalties;

- In the event of actual expenditure for the purpose of settling one or more disputes or litigation, compliance with the contractual obligations of each party in order to prevent the risk of disputes or litigation;

- delivery of deliverables

2.8 Irregular expenditure is assessed to identify risks of fraud or error

In accordance with ISA 240 (Considering the risks of fraud and error in an audit of financial statements), the expenditure verifier assesses the risks of material misstatement due to fraud and obtains and provides sufficient audit evidence of the analysis of these risks of identified or suspected fraud.

2.9 Expenditure complies with the requirements of applicable tax and social legislation

For the expenditure items concerned, the Coordinator complies with the requirements of tax and social security legislation (for example: employer’s part of taxes, pension premiums and social security charges).

2.10 Financial support to third parties (sub-granting)

Financial support to third parties is provided for by the contractual conditions and its amount does not exceed the contractual limits.

The expenditure incurred by the third parties meets the relevant eligibility requirements. In particular it was incurred by and pertains to the third party, during the contractual eligibility period, is necessary for the implementation of the contractual activities and is identifiable and verifiable (see definition at point 2.6).

2.11 Other eligibility requirements

The rate of utilisation of previous advances laid down in the contractual provisions between the contracting authority and the coordinator is reached, to allow the advances to be renewed. Where appropriate, the expenditure verifier checks that corrections have been made to expenditure previously invalidated in respect of a previous period.

Duties, taxes and charges, (e.g. VAT) included in the financial report cannot be recovered by the Entity unless otherwise provided for in the contractual conditions (accepted costs system). In the latter case, these expenses are reported separately and relate to eligible direct expenditure.

The correct exchange rates are used where applicable.

The contingency reserve has been established in accordance to the contractual conditions and its use authorised by the Contracting Authority.

The indirect costs do not exceed the maximum contractual percentage of the eligible direct costs and do not include ineligible expenses or expenses already declared as direct ones.

Contributions in kind are not included in the financial report, unless otherwise provided for in the contractual conditions.

Expenditure specifically considered ineligible by the contractual conditions is not included in the financial report.

Expenditure declared under the simplified cost options respects the contractual requirements.

The revenues generated by the Coordinator in the execution of the contract are disclosed in the financial report and deducted from the declared expenditure, unless otherwise provided for in the contractual conditions.

2.12 Follow-up to previous recommendations

The Expenditure verifier must examine the recommendations contained in previous audit reports, assess the extent to which they have been implemented and reassess their level of priority if necessary. If it is found that these recommendations have not been implemented, the auditor will seek to identify the causes and propose solutions for regularisation.

<Annex 3: Model for > Expenditure verification Report (based on agreed-upon procedures)

<To be printed on AUDITOR’S letterhead>

Report for an Expenditure Verification of a Grant Contract

External Actions of the European Union

<BIODEV2030 phase 2: Project number P04570 >

How this model should be completed by the Expenditure Verifier

• insert the information requested between the <…>
• choose the optional text between […] highlighted in grey when applicable or delete
• delete all yellow instructions and the present text box

1. Background information

1.1. Short description of the action subject to verification

Audit provided for in [the AFD/EF framework agreement of 20 December 2018] [the grant agreement signed between Expertise France and the Beneficiary on [.]

or audit following proven or suspected fraud

Contract number and title:

Contract type

grant contract

Financial Report(s) subject to verification

<01/01/2024-31/12/2024>

<01/01/2024-31/12/2025>

<01/01/2026-31/05/2026>

Coordinator and other Beneficiary(ies) and affiliated entity(ies)

< IUCN East and Southern Africa Regional Office (ESARO) and IUCN Regional Office for Central and Western Africa (PACO) >

Location(s) where the Contract is implemented

Kenya, Ethiopia, Uganda, Mozambique, Republic of Guinea, Senegal and Benin

Contract execution period

29 Months

Contract implementation status

< on-going >

General and specific objectives of the Contract

Synthetic description of the activities, outputs and target group

< Building on the first phase of BIODEV2030 (2019-2023) and on the results already achieved, the objective of Phase 2 is to contribute to the implementation of the Kunming-Montreal Global Biodiversity Framework in 16 countries by promoting changes in production practices that reconcile biodiversity and development. The approach includes supporting multi-stakeholder platforms at national and landscape levels, identifying key policy instruments to change or introduce, helping to design nature-positive projects at landscape level (or, if relevant, NbS) and supporting resource mobilisation.

The project is funded by AFD (French development Agency), coordinated by Expertise France and implemented by WWF in 7 countries and IUCN in 9 countries.. >

1.2. Basic financial information of the Contract (at the time of the verification)

1. Expenditure

Budget Headings

Budgeted Expenditure (amount)

Reported Expenditure (amount)

Budget Heading "…"

…

Total

1. Contributions

Source of Contribution

Budgeted Contribution (amount)

Actual Contribution
(amount)

EU

Coordinator

Other Beneficiary(ies) and affiliated entity(ies)

…

Other Donor 1

…

Total

1. Revenues

Revenue Types

Budgeted Revenues
(amount)

Actual Revenues
(amount)

Type "…"

Type "…"

…

Total

1.3. Verified Financial Reports

See annex 3.1

- Verified contracts, quotes and purchase orders

See Annex 3.1

2. Risk analysis

2.1. Outcome of risk analysis

Based on the risk analysis performed according to the Terms of Reference, provide succinct information about the identified risks possibly affecting the verified report, regarding the action, the context in which the latter is implemented, the beneficiaries and the target group.

<E.g. action implemented via complex procurement procedures, financial assistance to third parties (sub-grants) or revolving funds, transactions incurred in several currencies, technical complexity, high corruption perception index, instances of political interference, predominance of cash payments, number of parties involved, partners lacking administrative capacity, known weaknesses in internal control systems, lack of involvement or cooperation of the target group, history of fraud cases, antecedents of fraud or irregularities noted in a previous audit of the Project, amount budgeted for procurement; amount, number and location of contracts by type of service (works, supplies, services) and by type of tendering procedure (Gré à gré, etc.), AFD observations on previous audits of the same Project which have not been resolved.. (max. 300 words)>

In addition, please identify possible mitigating factors.

< E.g. previous audit or verification work, evidence of close follow up by the contracting authority, good results yielded in the past by the implementing partner, etc. (max. 150 words)>

2.2 Implications on the sampling

Explain how the identified risk factors are reflected in the structure and size of the sample.

<Based on the identified risk factors, describe how the sample was selected (e.g. statistical/judgemental sampling, stratification, etc.), what type of transactions were prioritised (e.g. amount above xx EUR, expensed declared by co-beneficiary XY, staff expenditure, payments to sub-grantees, etc.) what is the coverage ratio in amount and number of transaction (max. 200 words)>

3. Transaction population and sample

Sampling Highlights/Overview

The size of the sample is determined on the basis of a risk analysis. In order to ensure that the results of the audits are representative, the auditor will audit at least 65% (in terms of amount) of the total expenditure mentioned in the financial report. At least 25% of each budget heading must be audited. For the audit of contracts, it is possible to audit a limited number of contracts according to a size criterion or a percentage of total expenditure, depending on an assessment of the risks associated with the project.

Report/invoice: <indicate the report/invoice number and cut-off dates>

Population

Verified sample

Number of transactions

Value of transactions EUR

Number of procurements/quotations

Value of procurements/quotations in EUR

[If more than one financial report/invoice is verified, repeat as applicable]

A complete list of the transactions included in the population is to be included in Annex 3.3.

4. Substantive testing

Short description of the testing process

Compliance with the Terms of Reference and with the International Standard on Related Services (ISRS) 4400 (Revised).

<Confirm that the testing procedures established in the annex 2 to the Terms of Reference were fully applied or disclose any scope limitation. Also confirm that the testing was executed in accordance with the International Standard on Related Services (ISRS) 4400 (Revised), “Engagements to Perform Agreed-upon Procedures Regarding Financial Information”.>

Provide the key information about the testing process.

<E.g. describe if the verification work took place at the implementing partner's premises, whether qualified representatives of the auditee were present, if they were cooperative, if the supporting documentation was available in full, if additional documents had to be received after the field mission, whether evidence of the equipment transfer is available, if physical inspections were performed, any scope limitations, etc. (max. 300 words)>

5. Summary of findings

5.1 Description of findings detected

<Description of the main outcomes of the transaction testing (e.g. type of errors detected, type of transactions, geographic scope, sector, involved implementing partners, etc.) and on procurement/quotations (max. 200 words)>

The results are presented in Annex 3.4 - List of expenses and findings - supplied as an Excel file.

5.2 Verification team

<Verifier's address: office having responsibility for the audit>

[for final reports <Date of signature> the date when the final report is signed]

Annex 3.1: Financial reports provided by the auditee

Annex 3.2: Procedures performed

Annex 3.3: Table of transactions - provided as Excel file

Annex 3.4: Table of errors - provided as Excel file

(GPOU will forward Excel template provided by Expertise France’s auditors)

NOMENCLATURE OF FINDINGS AND ANOMALIES

Report no.

GENERAL AUDIT FINDINGS

No. ano-malie

ANOMALIES

COMMENTS (non-exhaustive)

1

Comprehensive documentation

1

Missing documents

All missing documents except contract and grant expenditure (treated separately),
including: vehicle maintenance log, mission order and report, workshop and seminar ToRs, boarding passes, proforma invoice, contract and purchase order, copy of payment cheque, work contract, pay slip, attendance list, signed payment statements, workshop and seminar minutes and report, etc.

2

Payment problems

2

Payment not yet debited

payment charged to a memo but not yet debited (shown in the bank reconciliation statement)

3

Exceeding the authorised ceiling per caisse

applicable if ceiling defined and excluding derogations

4

Cash expenditure paid by bank

cash withdrawal not recorded in cash journal

5

Difference between payment and invoice amount

Difference between amount paid and amount invoiced

3

Formal regularity, accuracy and probative value

6

No visa or signature

project manager's visa on invoices/payment statements, visa "in accordance with the facts", unsigned mission report, report not validated by the project manager, time sheets not endorsed, BL not signed by the project, BC not signed by the administrator, unsigned attendance list, "arrival" and "departure" visa on mission orders, etc.

7

Failure to include mandatory information on supporting documents

Project name on invoice, supplier details, legal mentions on invoice, vehicle number on repair and fuel invoice, "payment" mention, tax stamp

8

Arithmetical errors

addition, multiplication, quantities by unit prices

9

Discrepancies between supporting documents

Discrepancy in description, quantity, unit price between PO, invoice, BL, contract, payment statement and attendance list, catering expenses and attendance list, etc.

10

Inconsistent dates

invoice prior to order or contract, competing proforma subsequent to PO

11

Other anomalies

crossed-out documents, photocopies, invoices drawn up by the project on behalf of third parties, invoices from different suppliers containing the same entry

4

Budget execution

12

Budget overrun / unauthorised budget reallocation

Budget overruns that do not comply with AFD rules

13

Improper use of contingencies

mobilising contingencies without prior written agreement

14

Error in accounting or budgetary allocation

error on expense account by nature or budget code

5

Other regulatory and contractual provisions

15

Expenses outside the RFP period

expenditure incurred before the agreement was signed (excluding bank charges) or after the closing date

16

Failure to comply with regulations (AFD, national counterparty, etc.)

Allowances and per diems not in line with official rates, salaries of contract staff not in line with official pay scale, fuel reimbursed at incorrect km rate, contract renewed without amendment,

17

Non-compliance with contractual terms with third parties

Non-compliance with payment terms, non-compliance with delivery deadlines, late payment penalties not applied

18

Non-compliance with the contractual terms with the fund delegator or co-financing partner

Non-compliance with expenditure eligibility criteria, contractual dates or information and visibility obligations imposed by the delegating authority. Non-compliance with tasks carried out on behalf of third parties in the event of a co-financing agreement.

6

Price, relevance and plausibility of expenditure

19

Excessive prices

reference to usual market prices, price lists, comparison with other sources (other suppliers, other projects, etc.), abnormal variations from one period to another

20

Unjustified quantities

excessive quantities in relation to requirements, which may conceal excessive unit prices (actual quantities delivered being lower)

21

Non-project expenditure

expenditure not provided for in the agreement, expenditure unrelated to project activities, expenditure provided for but physically allocated to another recipient

22

Questionable purchases at the end of the project

inability to consume before the end of the project, excessive quantities, late investments, inability of the supplier to provide the service before the end of the project

7

Compliance with tax and social security regulations

23

Undue payment of VAT

VAT incorrectly included on invoices, except where there is a legal exemption (fuel, telephone, electricity)

24

No withholding tax (invoices, salaries)

Deductions from salaries not paid, BIC deductions from invoices not paid (variable according to national regulations), tax deductions from rent receipts not paid

25

Non-compliance with social obligations

incorrect calculation basis, incorrect contribution rate, errors in declarations, late declarations and payments, ineligible late payment penalties

8

Contract procedures

26

Missing documents

DAO, invitation letters, bidders' offers, opening - evaluation - award minutes, no objection notices, contract approval letters, service order, guarantees given (submission, performance, AD, statements of accounts, acceptance minutes, etc.), etc.

27

Invitation to tender and award of contract

Non-compliance with response deadlines, failure to publish, non-compliance with procurement thresholds, choice of the lowest bidder, imprecise/discriminatory evaluation criteria, unjustified exclusion of a bid, non-compliant evaluation committee, absence of negotiation report (in the case of a single bid, unsuccessful RFP).

28

Contractualisation and non-conforming performance

Absence or non-compliance of guarantees, payment of start-up advances without a guarantee (when required), non-compliance with payment terms, non-compliance with performance deadlines, late payment penalties not applied

9

Irregularities

29

Simulated competition

Identical presentation of proformas, offers with similarities, related companies

30

Split expenditure

circumvention of the competitive tendering rule by splitting up orders for goods/supplies of an identical nature (which may concern several budget lines)

31

Payment without coins

No supporting documents at all

32

Falsified documents

Proven manufacture of false expense vouchers

33

Double billing

Order invoiced twice, double payment of the same invoice

34

Fictitious benefits

Invoicing without services/supplies, service not proven, fraudulent over-estimation of the number of participants in a seminar, excessive hotel rates or number of overnight stays exceeded.

35

Other irregularities

[1] Contract in relation to which the financial report subject to verification is issued. The contract established with the expenditure verifier will be identified as "Verification Contract".

[2] Directive 2006/43 of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253 EEC.

[3] Contract in relation to which the financial report subject to verification is issued. The contract established with the expenditure verifier will be identified as "Verification Contract"

Step 1: Acquire Tender Documents
Obtain the relevant tender documents.

Step 2: Review Requirements
Thoroughly read the tender specifications, terms, and conditions.

Step 3: Prepare Proposal
Prepare your proposal as guided, ensuring all the required information is included.

Step 4: Submission
Submit your completed proposal by 21-11-2024 via geoffrey.munene@iucn.org

Important Dates

• Tender Release Date: 30-10-2024
• Submission Deadline: 21-11-2024
• Opening Date: 30-11-2024

Contact Information

For questions, please contact:
Geoffrey Munene
Procurement Assistant
geoffrey.munene@iucn.org