Title of Consultancy: Request for proposals (RFP) for Project Audit Type of Audit: Project Audit (In-depth) Audit Period :1st April 2022- 30th September 2025 Location: Nairobi, Kenya Implementing Partners: Stichting CORDAID Kenya, ICIPE, IMPACT Implementation Areas: Isiolo, Marsabit, Laikipia, and Samburu Counties, Kenya Project Title: The (B) Eat the Locust Total Project Budget: EUR 1,800,000 Issuing Office & Address: Catholic Organization for Relief and Development Aid (Stichting CORDAID, Kenya) P.O. Box 40278 - 00100 Nairobi, Kenya www.Cordaid.org Point of contact for clarifications and questions :STICHTING CORDAID, Kenya Email:
[email protected] Bid Submission : Electronically via the official email:
[email protected] Request for EoI Issue Date: 25th September 2025 Deadline for submission of questions and clarifications: 30th September 2025 Deadline for answering questions and clarifications: 3rd October 2025 Deadline for Submission of Proposals : 10th October 2025 at 5:00 PM EAT Selection method: Technical – 70%; Financial – 30% ABOUT CORDAID Stichting CORDAID is an internationally operating value-based emergency relief and development organisation working in and on fragility. We stand with those who are hit hardest by poverty and conflict. We support them in their struggle to move beyond survival and fully participate in equitable resilient societies that enable them to get to their full potential. Our mission is to strengthen the capacities and resilience of vulnerable people and communities in fragile settings so that they are better prepared to face their future challenges. For over 2 decades, Stichting CORDAID has spearheaded innovative programmes in arid and semi-arid areas in Kenya aimed at improving income and creating opportunities for livelihood diversification; strengthening the coping mechanism of local people to adapt to climate change, drought mitigation, preparedness, emergency and rehabilitation interventions. Stichting Cordaid in Kenya works closely with the Government of Kenya, local development partner organisations and communities through three thematic pillars namely sustainable agri-food systems and equitable access to humanitarian assistance and inclusive peace and reconciliation processes. ABOUT (B)EAT THE LOCUST PROJECT The 2019–2020 Desert Locust invasion in Northern Kenya was the worst in 70 years. The upsurge originated in the Middle East and aided by favourable climatic conditions, rapidly spread into the Horn of Africa, eventually reaching Kenya, Uganda, and Tanzania. In Kenya, the swarms destroyed thousands of hectares of cropland and pasture, leaving behind barren landscapes—Northern Kenya was especially hard hit. In response, the Government of Kenya, in collaboration with development partners, deployed aerial and ground spraying using synthetic pesticides. While partially effective, this approach led to considerable environmental pollution and posed serious health risks to both humans and animals. The chemicals used caused the death of some livestock, miscarriages in others, and widespread ecological damage—including the elimination of non-target species, contamination of scarce water sources, and further crop losses. These challenges inspired the design of (B)eat The Locust Project. The (B)eat The Locust project is a three-year initiative funded by the Dutch National Postcode Lottery, targeting pastoralist communities in the four arid and semi-arid counties of Laikipia, Samburu, Isiolo, and Marsabit. The project is implemented by a consortium of three partners: Cordaid, Kenya (lead partner), the International Centre of Insect Physiology and Ecology (ICIPE) as the technical partner, and the Indigenous Movement for Peace Advancement and Conflict Transformation (IMPACT) as the implementing partner. 2. Audit Objectives The purpose of this audit is to provide an independent and objective assessment of: The accuracy and fairness of the project’s financial statements. Compliance with donor requirements, statutory regulations, and internal policies. Adequacy and effectiveness of financial management systems and internal controls. Appropriate and efficient use of funds for intended purposes as per the donor agreement. Recommendations for strengthening financial management in future projects. 3. Scope of the Audit (B) eat the Locust project runs a fiscal year 1st April to 31st March. The Project will conclude on 30th September 2025,resulting in a total audit period of 3.5 years. The audit will be conducted in accordance with the applicable auditing standards and will involve appropriate tests of controls, systems, and substantive procedures as deemed necessary by the auditor. The auditor will aim to obtain reasonable assurance, which, when statistical sampling is applied, requires a minimum reliability level of 95%. In practice, this means the auditor will design and perform the audit to achieve this level of confidence that the financial statements are free from material misstatements and/or uncertainties. The audit scope shall include: a). Determination of the correctness and completeness of the accounting records including verification of financial transactions against supporting documents. b). Review of compliance with donor agreement, local laws, and implementing partners policies. c). Evaluation of the efficiency and cost-effectiveness of the usage of funds, d). Budget adherence through the comparison between budgeted and actual costs. e). Examination of procurement processes, payroll, and operating expenditures. f). Assessment of internal controls and risk management practices. g). Verification of project equipment/ asset/capital items purchased and their economical use to achieve the project objectives. h). Identification of gaps, risks, and opportunities for improved accountability. i). Issuance of an independent opinion on whether the project’s financial statements present a true and fair view. 4. Expected Deliverables The auditor will produce: a). A comprehensive report outlining the auditor’s opinion on the project’s financial statements, including whether they present a true and fair view in accordance with the applicable standards. b). Management Letter highlighting audit findings, internal control weaknesses, non-compliance issues, recommendations for improvement and any other matter that the auditor considers significant to report to management. c). Presentation of Findings (virtual or in-person) delivered to Cordaid 5. Timeline Timeline will be discussed and agreed during the entry meeting with the selected firm. 6. Qualifications and Experience a). Must hold the practising certificate issued by the Institute of Certified Public Accountants of Kenya (ICPAK). b). A minimum of five (5) years’ proven experience in conducting independent external audits of projects funded by international institutional donors in Kenya. c). The applicant must have: a). A demonstrated track record in auditing donor-funded projects. c). A qualified team with expertise in accounting, auditing, and financial management. d). Strong knowledge of Kenyan statutory requirements and International Auditing Standards. 8. Budget and Payment Terms The total budget for this assignment should be clearly stated in the Certified Public Accountant Firm’s proposal. Payment will be made in three instalments upon satisfactory delivery of outputs as follows: 40% upon signing the engagement letter. 60% upon finalization of the audit and receipt of the duly signed report. An E-TIMS invoice will be required for payment processing. 9. Reporting and Supervision The Certified Public Accountant Firm will report directly to the Stichting Cordaid, Kenya through the Project Controller. 10. Confidentiality All data, reports, and materials collected or produced during this assignment will remain the property of Stichting Cordaid. The Certified Public Accountant Firm is required to maintain strict confidentiality regarding all information obtained during the evaluation and may not use it for any purpose other than the delivery of this assignment without prior written consent from Stichting Cordaid Kenya.
11. Application process Interested Certified Public Accountant Firms should submit: - A F
inancial Proposal (which includes professional fees (KES) plus any additional costs anticipated during the execution of the audit) &
Technical Proposal in relation to the Terms of Reference providing the following key information and documents: - Copies of the latest Partner(s)’ practicing certificates issued by the ICPAK. - Detailed of maximum of three relevant experience from previous similar audits and their corroborating recommendation letters. - CV of 3 Key staff - Applications should be sent via email to Stichting Cordaid Kenya at
[email protected] with the subject line “(B)EAT THE LOCUST- PROJECT AUDIT” by
5PM East Africa Time on
10th October 2025. Only shortlisted candidates will be contacted. Late or incomplete applications will not be considere
12. Evaluation Criteria Bids will be evaluated in two stages: - Technical Proposal (70 marks) : Relevant experience, understanding of ToR & methodology, firm’s capacity, and competence of key staff. - Financial Proposal (30 marks) : Price competitiveness, completeness & compliance, and cost realism. The contract will be awarded to the Certified Public Accountant Firm with the highest combined technical and financial score. To access the full Terms of Reference (TOR), which include the instructions for preparing and submitting the proposal as well as the rules governing the application process, the evaluation Criteria, please log in using this link: [Cordaid Kenya: Request for Proposals - Cordaid International](https://www.cordaid.org/en/requests-for-proposal-cordaid-kenya/)