Company Description

SNV is a not-for-profit international development organization that applies practical know-how to make a lasting difference in the lives of people living in poverty. We use our extensive and long-term in-country presence to apply and adapt our top-notch expertise in agriculture, energy, and WASH to local contexts. SNV has over 1250 staff in more than 25 countries in Asia, Africa, and Latin America. We are proud to be a not-for-profit organization that uses project financing to implement our mission. This requires us to work efficiently and to invest in operational excellence. In its new Strategic Plan period (2019 – 2022), SNV will more explicitly aim for systems change during project preparation and implementation - by strengthening institutions and kick-starting markets that help many more to escape poverty beyond our projects. We will continue to position ourselves as a premium organization and invest in making knowledge flow to and from the frontline.

For more information on SNV, visit our website: www.snv.org

About the project

The Biogas Dissemination Scale-Up Programme (NBPE+) commenced in 2017 with an ambitious goal of installing 29,326 household-sized biodigesters and 40 larger-scale digesters by January 2024. This nationwide expansion of biodigester dissemination is one of three programs outlined in the SE4ALL National Action Plan to achieve the SE4ALL target of universal access to clean and modern cooking solutions by 2025.

The overarching objective of the NBPE+ is to enhance the livelihoods of farmers and their families in nine Ethiopian regions – Afar, Amhara, Benishangul-Gumuz, Gambela, Oromia, Sidama, SNPPR, Somali, and Tigray. Simultaneously, it aims to curb the overexploitation of biomass cover in these regions, reduce greenhouse gas emissions, and mitigate indoor pollution. By fostering a viable biodigester sector within an enabling institutional and policy framework, the program also seeks to stimulate economic and business growth, particularly in rural areas, and contribute to Ethiopia's long-term transition towards a more sustainable energy mix, with its associated socio-economic and environmental benefits.

The SNV Ethiopia plans to finalise a contract with a highly specialised/international external Aduit service provider to perform an expenditure verification and to report in connection with a European Union financed grant contract for an external action concerning "Biogas Dissemination Scale-up Programme (NBPE+), with the contract reference number FED/2017/384-853 (the ‘Grant Contract’).The programme has been implementing by the FDRE Ministry of Water & Energy/MoWE together with the 9 regional Biogas Bureaus.

NBPE+ runs for 63 months, starting from April 12, 2017, to July 11, 2022, and is extended for additional 18 months with no-cost extension arrangement, till January 11, 2024. With the revision and recommendation of MTR, theory of change and no-cost extension (NCE) the new NBPE+ targets are the installation of 29,326 rural households biodigesters.

Job Description

The scope of the external audit is the final expenditure verification report in connection with the grant contract for the period covering April 12, 2023, to January 11, 2024, and the action entitled "Biogas Dissemination Scale-up Programme (NBPE+), SNV-Ethiopia and the auditor may want to agree on specific terms if the auditor needs to extend the verification coverage from 65% to 85%. It will comprise the remuneration and all expenses to be paid to the Auditor and/or the firm in return for services rendered by the contract. No price revisions to the agreement shall be allowed, except for considerable increases in audit activities required to the Auditor to be agreed between the Parties.

Price is quoted in Euro and will be all-inclusive. Costs incurred in preparing and submitting tenders are borne by the tenderers and cannot be reimbursed.The price offered will include all remuneration and fees as well as all costs and working hours for meetings, work travel, expenses, general and any indirect costs and administrative overheads. The price should be quoted free of all duties, taxes and other charges (social security and welfare contribution included) and any additional costs incurred by the Auditor in performing its activities.

Standards and Ethics

The Auditor shall undertake this engagement in accordance with:

The International Standard on Related Services (‘ISRS’) 4400 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 provides that independence is not a requirement for agreed-upon procedures engagements, the Contracting Authority requires that the Auditor is independent from the Beneficiary(ies) and complies with the independence requirements of the IFAC Code of Ethics for Professional Accountants.

Duration of the Audit Time

The audit firm is required to submit audit completion time schedule, specifically indicating the total duration of the audit including the submission of the draft and final reports, the audit commencement date (the dates in which the audit fieldworks start and ends, site visit plans).

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Responsibilities of the Parties

SNV Ethiopia is responsible for providing a Financial Report for the action financed by the Grant Contract which complies with the terms and conditions of the Grant Contract and for ensuring that this Financial Report reconciles to the Beneficiary’s accounting and bookkeeping system and to the underlying accounts and records. The Beneficiary is responsible for providing sufficient and adequate information, both financial and non-financial, in support of the Financial Report.

SNV Ethiopia accepts that the ability of the Auditor to perform the procedures required by this engagement effectively depends upon the Beneficiary(ies), and as the case may be its affiliated entity(ies), providing full and free access to its (their) staff and its (their) accounting and bookkeeping system and underlying accounts and records.

Qualifications

By agreeing to these ToR, the auditor and/or firm confirm that they meet at least one of the following conditions:

The Auditor and/or the firm is a member of a national accounting or auditing body or institution which in turn is member of the International Federation of Accountants (IFAC).

The Auditor and/or the firm is a member of a national accounting or auditing body or institution. Although this organisation is not member of the IFAC, the Auditor commits him/herself to undertake this engagement in accordance with the IFAC standards and ethics set out in these ToR.

The Auditor and/or the firm 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 Auditor and/or the firm 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)

Additional Information

How To apply

The detailed terms of reference and information on how to apply can be obtained by clicking the following link:

https://docs.google.com/document/d/1zuQyzGqZgs_z9xUnlKKpjwO0MU0lVnBy/edit?usp=sharing&ouid=114903398602836797172&rtpof=true&sd=true

Interested firms or individual applicants are requested to submit their Technical and Financial proposals on or before 15 December 2023.

Both the Technical and Financial proposals should be in a separate sealed and stamped envelope by writing the name of the specific assignment.

Proposals must be received by SNV Addis Ababa office to the address below no later than December 15, 2023, date that should be change 17:00 PM close of business.

All submissions should be sent to: SNV Ethiopia, Mexico Sar bete road Next to African Union P.O. Box 40675, Addis Ababa | Ethiopia Fax + 251 (0) 11 616 6252 Tele + 251 (0) 11 616 6232 or for soft copy submission via by separately stating Technical and Financial proposal on separate email.

For further information please contact the NBPE+ Senior Grants and Budget Officer in Addis Ababa, Ethiopia Mr. Gizachew Tolossa at e-mail “gtolossa@snv.org”

SNV Ethiopia reserves the right to accept or reject any or all bids.