REQUEST FOR proposal (Rfp)

for the procurement of project audit

Date: 09/12/2025
RFP No: SGNCDS/Service/05 /2082/83

Seto Gurans National Child Development Service (SGNCDS) is seeking to procure professional audit services for the following projects for the fiscal year 2025. SGNCDS hereby invites sealed proposals from interested and eligible registered service providers to carry out the assignment. The details TOR are as below.

 Terms and conditions for ‘supply and delivery:

1. Quotation should be submitted by 13^th December 2025 by 5:00pm.  Quotation received after the specified date and time of the invitation will not be considered.
2. Auditors must have added value experience in auditing NGOs/INGOs, including German-funded projects.
3. Tax/Vat certificate, Tax clearance, other registration Document & experience letter should be attached. 
4. Quoted rate should be mentioned the VAT and other necessary Taxes if applicable in remarks
5.  Payment will be processed within five (5) working days after the successful completion and acceptance of the final audit report and submission of an undisputed invoice, if you have any objection or expectation, please write ………………………………………………………...
6. The contract will be awarded as per Seto Gurans National Child Development Service (SGNCDS) organization’s bid evaluation criteria.
7. SGNCDS’s reserves the right to reject any or all quotation. The successful bidder or bidders will be notified at the earliest date possible.
8. Payment will be made by cheque. And TDS will be deducted at your source as per Government rules.

                            For Additional information regarding this invitation contact

                                              Jhamsikhel-2 Lalitpur /Tel: (+977) -01-5454019, 5452975 

If the above Terms and Conditions are acceptable to you, please submit sealed quotation.

Terms of Reference (TOR)
For the compile auditing
of the ECD Harmony Project, Number: 24-02-SG-NEP
Scope and Location of Auditing

The auditing shall be conducted at the center office of Seto Gurans National Child Development Services. The auditor’s assignment includes the following tasks:

1. To examine the propriety of projects accounting operations and their conformity with the agreements and relevant national regulations.
2. To examine whether all principle Administrative Rules by Childaid Network Foundation have been followed.
3. To examine the tools and procedures of internal control for the project.
4. To examine whether the person(s) enjoying power of disposal over the project bank account is/are the same or among those officially authorized to represent the Legal Holder of the project.
5. To examine whether there have been any changes regarding staff enjoying authorization to represent the legal holder of the project.
6. To examine all payment transactions of and within the project especially accuracy and completeness of records and evidence of records and bank charges for fund transfers received from Childaid Network Foundation.
7. To examine the project book keeping accounts with their supporting documents of all receipts and payments in the national currency; to verify whether a clear distinction has been maintained between amounts actually paid out at the point of time when the accounting period ends and payments not yet effected but to be recognized as expenditure for the same period on the basis of the obligations incurred.
8. To examine whether all original bills have been stamped “PAID BY CAN 24-02-SG-NEP”
9. To examine whether the local contributions to be provided as part of the project have actually been received, duly shown in the books, and properly used for the financing of project expenditure; to verify information on the income which was due but actually received after the end of the period under review from local contributions, if any.
10. To examine the inventory of all movables of a value exceeding 800 € and purchased with project funds; to examine evidence of their value.
11. To examine whether, in the case of procurement, service and building contracts of a value exceeding 800 € three quotation or tenders were invited and received, thus documenting most economical and efficient use possible of funds made available for purchasing or construction purpose; if no quotation or tenders were obtained, the auditor shall give an assessment whether the procurement guidelines have been met, investment was reasonable and justified in his/her written report
12. To examine whether any interests were gained from payments of Childaid Network Foundation, local contributions and/ or any third party, and if so, whether the interest gained was properly used for the financing of project expenditure.
13. If immovable were purchased or buildings erected as part of the project, to examine evidence of ownership or of right of disposal in the name of the project holder or the beneficiaries, and to find out whether any encumbrances or obligations to third parties were created; also, to examine whether they are being used for the project purpose for which they were destined as stipulated in the Project Agreement.
14. To examine whether any reserves have been created from funds disbursed and if so, whether the consent of Childaid Network Foundation to do so has been obtained.
15. To examine whether any depreciation, advances or imputed costs, which are no payment, have been included in the statements of receipts and payments.
16. To review the audit statements of project holder– especially the annual audits submitted to the government departments (SWC) and other donors. The Auditor shall include his findings/observations, if any, in the annexed Table (Auditors finding/observations and recommendations and the project holder’s response)
17. To review the status of implementation of recommendation from the previous year.

Auditing of Annual Statements

• Project Period: 8^th March 2024 to 31^st December 2025

Auditing Procedure

• The auditing shall be conducted in accordance with the relevant national regulations as well as internationally recognized auditing standards.
• The auditor shall inform Childaid Network Foundation about ineligible costs and faulty accounting documents.
• The auditor will audit all documentation at the location of the account’s office of the respective project.
• In consultation with Childaid Network Foundation the auditor during the auditing process may ask for revisions of the unaudited financial statement becoming necessary due to ineligible costs or vouchers or due to unauthorized overdrafts of more than 30%.
• The auditor may accept rectifications of faulty documents by the project holder during the audit process. These shall be reported in the special notes.
• In addition to the auditing as such, the auditor is invited to provide professional advice in whatever financial management and book-keeping matters.

Auditor’s Report

1. The auditor shall draw up his statement according to the format provided by Childaid Network Foundation. The original vouchers must be presented structured in conformity with the items of the financing plan and in chronological order. The Audited Statement of Accounts should also be accompanied by the voucher list and inventory list as hard copy signed and certified by the auditor only.
2. Budget Items that exceed the budget appropriations by more than ± 30% must be explained separately.
3. The audit report shall contain elaboration on the detailed task that has been entrusted and a detailed list of documents which have been made available for inspection.
4. The audit report shall also include precise comments and recommendations on the accounting systems/procedures of the project. Each following audit report shall refer to such recommendations and verify whether the same have been implemented by the project holder.
5. The final audit report shall be submitted to Childaid Network Foundation not later than 1.5 months after the end of the project audit period.
6. The final report shall be made in 3 copies, 2 copies shall be sent by the auditor to Childaid Network Foundation and one copy to the project holder.
7. Each page of the final Audit Report shall be signed and authorized by the Chartered Accountant.

Confidentiality

The auditor shall take all steps necessary to ensure the secret and confidential nature of all information he may acquire under the provisions of this Contract. He shall make available his findings and report only to Childaid Network Foundation and the project holder.

Audit Costs and Remuneration

• The audit fee will be paid in a single installment upon successful completion and formal acceptance of the final audit report by the donor agency.
• Payment will include all expenses incurred during the audit.

Duration of the Assignment with details plan:

The timeline must be included with the proposal submission and outline all audit phases from planning, fieldwork, reporting, and final submission.

Please Clik here to download the RFP Notice and TOR