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1.     PURPOSE OF THIS CONTRACT

The purpose of this contract is to engage with potential firm/consultant/s to conduct the project financial to the Climate Resilience for All project for Year 2, the period February 01, 2025, to January 31, 2026, portfolio funded by the Embassy of Ireland.

2.     BACKGROUND AND CONTEXT

As part of Natural Resource Governance (NRG) Program, Climate Resilience for All (CREFA) is an innovative, long-term project designed by a consortium of nine organisations with expertise in climate smart agriculture, renewable energy, climate resilience, and policy dialogue and development. Led by Oxfam in Cambodia, the goal of CREFA is to address Cambodians’ vulnerability to climate change through targeted activities aimed at enhancing capabilities for mitigation and adaptation. Using a twin track approach of policy dialogue development coupled with building local capacities for climate resilience, CREFA will strengthen responsive capacities, improve resilience, and promote sustainable development in line with SDG 7, SDG 12, and SDG 13. It will do so by working in close cooperation with 1) the National Council for Sustainable Development [NCSD] and the Department of Climate Change within the Ministry of Environment [MOE], 2) local provincial, district, and commune councillors, 3) private sector green growth actors including financial institutions, 4) other climate change CSOs and development partners, and, most importantly 4) SMEs and small holder farmers. It is important to note that the project expects to engage a wide range of stakeholders from government agencies at national and subnational levels, local authorities, and communities in (Tonle Sap Biosphere Region) and North-eastern Cambodia (Battambang, Siem Reap, Banteay Meanchey, Oddar Meanchey, and Preah Vihear).

CREFA is positioned as the start of a multi-year Climate Initiative by Oxfam in Cambodia, the aim of which is the transformation of climate challenges and risks into opportunities for equitable, sustainable growth. As such, the project aligns well with Oxfam’s current efforts in disaster risk reduction and social protection. It leverages the expertise of nine consortium partners and engages the private sector as well as the government in tailored, responsive climate action activities designed to respond to Rio Marker 2 for both mitigation and adaptation. One of the key focal points of the project is to ensure that the furthest left behind is targeted first; Oxfam recognizes the intersectionality of marginalization and the enhanced vulnerability of groups that have multiple characteristics of vulnerability. In particular, the post COVID-19 context calls for a more robust and inclusive climate resilience approach that targets people with disability, ethnic minorities, and women. As such, the project will feature a gender equality, disability, and social inclusion [GEDSI] analysis at the outset to inform all project activities.

CREFA is aligned with the Irish government’s priorities of gender equality, climate action, and governance. It also directly contributes to the Royal Government of Cambodia’s plans such as: National Strategic Development Plan [NSDP] (2019 to 2023), Cambodia Climate Change Strategic Plan [CCCSP] (2014 to 2023), National Policy on Green Growth [NPGG] (2013 to 2030), and Cambodia’s Third National Communication to the UNFCCC (2022).

3.     SCOPE OF WORK

Oxfam is seeking to carry out an audit of its financial statements for the period 1st February 2025 to 31st January 2026. The audit will cover all expenditure and revenue for the period and examine the system of internal controls.

The objective of the audit is to express and opinion on whether:

• The Financial report presents fairly, in all material aspects, the actual expenditure incurred and revenue received for the projects in conformity with the applicable contractual conditions.
• The project funds provided by the Embassy of Ireland have, in all material aspects, been used in conformity with the applicable contractual conditions.
• The organisation funds have been used for the purposes intended
• The internal control system established and used by the project to manage significant risks related to the achievement of project objectives was adequately designed and functioned effectively.

In complying with International Standards on Auditing, the auditor is expected to pay particular attention to the following:

1. Fraud and Corruption: Consider the risks of material misstatements in the financial report due to fraud as required by ISA 240. The auditor is required to identify and assess these risks (of material misstatement of the financial report) due to fraud, obtain sufficient appropriate audit evidence about the assessed risks; and respond appropriately to identified or suspected fraud;
2. Laws and Regulations: In designing and performing audit procedures, evaluating and reporting the results, consider that noncompliance by the implementing agency with laws and regulations that may materially affect the financial report as required by ISA 250.Consideration of Laws and Regulations in an Audit of the Financial report;
3. Governance: Communicate audit matters of governance interest arising from the audit of the financial report with those charged with governance of an entity as required by ISA 260: Communication of Audit Matters with those Charged with Governance.
4. Risks: In order to reduce audit risk to an acceptable low level, determine the overall responses to assessed risks at the financial statement level, and design and perform further audit procedures to respond to assessed risks at the assertion level as required by ISA 330: the Auditor’s Procedures in Response to Assessed Risks.

In planning and conducting the tests of compliance, the auditors should;

1. Confirm that payments have been made in accordance with agreement terms and applicable laws and regulations.
2. Determine if funds have been expended for purposes not authorized or not in accordance with applicable agreement terms. If so, the auditors must question these costs in the fund accountability statement.
3. Identify any costs not considered appropriate, classifying and explaining why these costs are questioned.
4. Determine if items, whether procured by the recipient or directly procured by Embassy of Ireland for the recipient’s use, exist or were used for their intended purposes in accordance with the terms of the agreements. If not, the cost of such commodities must be questioned.
5. Determine whether any technical assistance and services procured by the recipient were used for their intended purposes in accordance with the agreements. If not, the cost of such technical assistance and services should be questioned.
6. Determine whether those who received services and benefits were eligible to receive them.
7. Determine whether the recipient's financial reports and claims for advances and reimbursement contain information that is supported by the books and records.
8. Verify fixed assets acquired using Irish Aid funding
9. Verify that there are no incidences of double funding of similar objectives with other co-funders

On a sample basis, validate expenditures at the sub-grantee level.

To ensure the quality of the audit, partner organizations should refer to the Embassy of Ireland’s guidance for audits and for the selection of auditors (see Annex F).

The total amount of expenditures to be verified amounts to a maximum of EUR 800,000 and will cover seven organizations:

• Location in Phnom Penh: Oxfam in Cambodia and 4 partner organizations.
• Location in Battambang: One partner organization
• Location in Siem Reap: One partner organization

4.     DELIVERABLES:

Report by the Auditors    

      The report is intended for the information of the board and management of the organization / XXXX.  The opinion expressed in the report will address whether:

1. The financial report present fairly the net expenditure of the project for the year and the financial position at the year-end. In expressing this opinion, the auditor must consider whether proper accounting records have been maintained in each case, and whether the financial statements are in agreement with these records
2. The financial report complies with the financial procedures of the Project as stated in the financial policy / procedures manual and the procurement procedures.
3. The control system established and used by the project to manage risks related to the achievement of project objectives was adequately designed and functioned effectively

Management letter/Internal Control Letter

In addition to the audit report, the auditor will prepare a “Management Letter” for the board and management of the organisation.  In all cases, a management letter MUST be issued.  If no issues have arisen during the course of the audit, the auditors must issue a management letter stating that no issues have arisen.  The management letter should:

1. Give comments and observations on the accounting records, systems and controls that were examined during the audit;
2. Identify specific deficiencies or areas of weakness in systems and controls, and make recommendations for their improvement;
3. Include management responses from management to issues arising and recommendations made, ensuring that:

• The auditors will bring matters to the attention of management as they arise and seek clarification and/or management’s comments during the course of the audit.
• Management responses should provide an explanation of the causes of the issue and a plan of action to address the matter

4. Communicate matters that have come to the auditor’s attention that might have a significant impact on the implementation of the program.
5. Refer to any other matters that the auditor considers relevant.
6. The management letter must include a review of the issues raised in the previous year’s management letter and a status report on progress/follow up achieved if applicable.
7. Include a high, medium or low prioritization on all issues arising in the management letters.  Ranks should be allocated according to the following criteria:

• High - a major weakness or a recurring issue that must be addressed soon
• Medium - an important matter that will significantly improve the control environment, the accounting system or the operations of the business but is not so serious or prevalent as to be considered a major weakness
• Low - a minor (or isolated) weakness that should nevertheless be addressed to improve the control environment, the accounting system or the operations of the business.

5.     Responsibilities and Due Date of Deliverables

The Audit firm will conduct an audit of CREFA project as per the objectives and provide assurance on the financial report for all costs incurred by the project, including sub partners, including the opinion and notes. The financial report will be in English. The final signed Audit reports should be submitted by 30 April 2026.

Oxfam organization and Oxfam’s partner organization will provide the required documentation and information to facilitate the audit.

6.     Competencies required.

Only qualified audit firms are required tender for this assignment. The competencies required for this assignment are as below;

• Evidence of ten years’ experience in auditing similar assignments
• Consultants with professional accounting qualifications including ACCA, CPA or CA
• Staff proposed should demonstrate experience with similar assignments

7.     AUDIT SCHEDULE

The audit firm will follow the schedule below:

8.     PAYMENT SCHEDULE/ AUDIT FEE

The audit firm should estimate the audit fee based on the budget size. The fee should include all expected travel and out of pocket and applicable tax expenses.

9.     KEY REQUIREMENTS

The following requirements are noted and agreed in the engagement letter: should refer to the Embassy of Ireland’s guidance for audits and for the selection of auditors (see Annex F).

10.  QUALIFICATION AND EXPERIENCES:

Only qualified audit firms are required tender for this assignment. The competencies required for this assignment are as below;

• • • Evidence of ten years’ experience in auditing similar assignments
    • Consultants with professional accounting qualifications including ACCA, CPA or CA
    • Staff proposed should demonstrate experience with similar assignments

11.  Selection Criteria

The tender submission will be assessed against the following criteria.

Technical criteria. (80%)

1. Outline of the audit approach and methodology to undertaking the assignment
2. Relevant Experience
3. Profile of staff proposed for the assignment/ team organization

Financial criteria. (20%)

4. Detailed quotation for the audit, showing hours and costs by grade (see attached Appendix III)

12.  Requirements from the Auditor

1. A technical Proposal

• Provide a technical proposal of not more than 15 pages detailed the firm experience and

competencies of the staff to be assigned on this audit.

2. A financial proposal for the assignment 

• Provide a detailed quotation for the audit, showing hours and costs by grade in Uganda

currency.  Details of charges relating to lead partner, engagement partner, manager, and audit staff must be shown separately in the table below. Costs (travel, meals and lodging) must be detailed and must be fixed for the period of the engagement.

3. Demonstrated capability to undertake this assignment.

Profile of staff proposed for the assignment/ team Organization and relevant experience in carrying out audit for donor funded projects. 

13.  Conflict of Interest

Tenderers must disclose in their submissions details of any circumstances, including personal, financial and business activities that will, or might, give rise to any conflict of interest associated with any current or previous engagement/programme undertaken, or any relationship that may reasonably be perceived to potentially conflict or impact on their ability to participate in the Tender Process or fulfil the requirements of the engagement. This also includes any sub-contractor.

Failure to disclose a material conflict of interest may disqualify a Tenderer or cause the termination of any subsequent contract and entitle Irish Aid to seek remedies, such as cost or compensation for loss.

Where Tenderers identify any potential conflicts they should state how they intend to avoid such conflicts. Irish Aid reserves the right to reject any submission which, in Irish Aid opinion, gives rise, or could potentially give rise to, a conflict of interest.

Tenderers or any of their affiliates shall not be assigned any engagement which, by its nature, may be in conflict with another engagement of the applicant. Irish Aid may accept the participation of a consultant that has been engaged in the preparation of a project if it can be demonstrated that no unfair advantage is given to the consultant and that the tendering process offers equal opportunities to all Applicants. A declaration form (Appendix 1) must be signed to this effect.

14.     APPLICATION PROCESS

Submission deadline

Quotations and applications must reach Oxfam no later than 16 January 2026, 23:59 (GMT+7)

Submission instructions

Responses must be submitted electronically to Oxfam in Cambodia via link provided.

Clarifications

Any questions, remarks or requests for clarification can be sent to Mr. Ratanak Sok, through email: ratanak.sok@oxfam.org, up to 5 days before the submission deadline in writing. The (anonymised) questions will be answered to all applicants.

Administrative compliance (list of documents to be submitted)

Responses must be submitted and prepared in English and received by the deadline. To be shortlisted for evaluation against award criteria, the following documents must be included in the application:

Evaluation and award criteria

The evaluation of the proposals will be based on the best value for money criterion covering and meeting technical quality and price of the proposal.

OXFAM is committed to upholding  the  highest standards  in  all  our  business and welcomes all exceptionalities, also amongst our suppliers.

We know we are all unique and special and value initiative to incorporate in our procurement procedures, sustainable development principles and values of inclusion of people with functional diversity and groups at risk of exclusion and inequality. We highly encourage you to share with us any elements promoting the latter.

The award criteria are assessed according to the following distribution of points:

Only quotations with combined scores of at least 70 points for the technical award criteria (approach paper and CV) qualify for the financial evaluation.

Oxfam withholds the right to conduct interviews with one or more potential suppliers before an award decision is made. Purpose of the interview is to seek further clarification on the submitted quotations and learn more about the background and previous experiences of the potential suppliers and their teams.

2.     OTHER CONDITIONS

Issuance of this Terms of Reference does not constitute an award commitment on the part of Oxfam, nor does it commit Oxfam to pay for costs incurred in the preparation and submission of a bid.

Oxfam may contact bidders to confirm contacts, addresses, bid amount and to confirm that the bid was submitted for this solicitation.

Quotation validity

• The quotation shall be valid for 30 days from the date of submission. If this is not possible, the bidder may propose a different timeframe.
• If the bidder is awarded the contract, all information provided in the quotation and negotiation process is contractually binding.

False statements

Bidders must provide full, accurate and complete information as required by this solicitation and Annexes. False statements in bids constitutes grounds for immediate termination of any agreement with the supplier. OXFAM takes fraud, misstatements, falsification, manipulation, alteration of facts and/or documents very seriously, has a zero tolerance policy to such behaviours, and may choose to take legal action in a case of misrepresented disclosures by Contractors.

Conflict of interest

Bidders must provide disclosure of any past, present or future relationships with any parties associated with the issuance, review or management of this solicitation and anticipated award.  Failure to provide full and open disclosure may result in Oxfam having to re-evaluate the selection of a potential bidder.

Right to Select/ Reject

Oxfam reserves the right to select and negotiate with those firms it determines, in its sole discretion, to be qualified for competitive proposals and to terminate negotiations without incurring any liability.  Oxfam also reserves the right to reject any or all proposals received without explanation.

Reserved rights

All applications and quotes become the property of Oxfam, and Oxfam reserves the right in its sole discretion to:

• To disqualify any offer based on applicant’s failure to follow solicitation instructions
• To waive any deviations by the applicant from the requirements of this terms of reference that, in Oxfam’s opinion, are considered immaterial defects requiring rejection or disqualification; or where such a waiver will promote increased competition
• Extend the time for submission of responses after notification to all applicants
• Terminate or modify the process at any time and re-issue the request for quotation to whomever Oxfam deems appropriate
• Issue an award based on the initial evaluation of offers without discussion
• Award only part of the activities in the solicitation or issue multiple awards based on solicitation activities

3.     CODE OF CONDUCT

Oxfam is committed to integrity in its operations and supply chains and ensuring high ethical standards. Complying with all laws and regulations and ensuring fair competition are fundamental to this commitment. We actively promote these principles and standards and expect all Oxfam suppliers to demonstrate commitment towards them.

All consultants/applicant are required to agree and adhere to the Oxfam Supplier Code of Conduct, whereas individuals (including consultants) must sign the Oxfam Non Staff Code of Conduct[1]. These Codes of Conduct set out the specific standards and principles in the areas of human and labour rights, environmental impact and anti-corruption that suppliers must follow.

4.     REPORTING OF FRAUD & UNETHICAL BEHAVIOUR

Oxfam’s reporting and whistleblowing mechanisms are available for Suppliers as well Oxfam employees, to ensure that Oxfam continues to operate under the highest ethical standards and principles.

You can use these reporting channels confidentially, anonymously, and in your own language to report any concerns involving fraud, corruption, waste, abuse or safeguarding concerns.

We are committed to ensuring diversity and gender equality within our organization. Therefore, people of all gender identities, sexes, sexual orientations, races, colors, religions, cultures, abilities, etc. are eligible for this position.

Oxfam aims to attract great talent that not only fits the job but also Oxfam’s high standard of values and principles, who shares and demonstrates Oxfam’s commitment to prevent and eradicate any type of misconduct including sexual harassment, exploitation and abuse, any other type of misuse of power or lack of integrity and financial misconduct. We are committed to promoting the welfare of children, young people, and adults. We place a high priority on ensuring that only those who share and demonstrate our values are recruited to work for us.

Note: All offers of employment will be subject to satisfactory references and may be subject to appropriate screening checks, which can include criminal records and terrorism finance checks, or integrity screenings/references relating to misconduct and disciplinary actions in prior employment.