Eastern Africa Regional Statistics Program-for-Results ( - Тендер #69020929)

NOTICE AT-A-GLANCE

• Project ID

P176371

• Project Title

Eastern Africa Regional Statistics Program-for-Results

• Country

Eastern and Southern Africa

• Notice No

OP00413050

• Notice Type

Request for Expression of Interest

• Notice Status

Published

• Borrower Bid Reference

TN-STATAFRIC - AUC-481094-CS-LCS

• Procurement Method

Least Cost Selection

• Language of Notice

English

• Submission Deadline Date/Time

Dec 18, 2025 15:00

• Published Date

Dec 02, 2025

• CONTACT INFORMATION
• Organization/Department

African Union Commission

• Name

Hatem Elabidy

• Address

P.O Box 3243, Roosevelt Street Addis Ababa, Ethiopia

• City

• Province/State

Eastern and Southern Africa

• Postal Code

• Country

Eastern and Southern Africa

• Phone

+251904487437

• Email

tender@africanunion.org

• Website

REQUEST FOR EXPRESSIONS OF INTEREST

(CONSULTING SERVICES – FIRMS SELECTION)

Name of Project: Eastern Africa Regional Statistics Program-for-Results (EARSPforR).

Project ID: P176371

Assignment Title: Audit Firm to perform the Consultancy services for Audit Services to STATAFRIC – Eastern Africa Regional Statistics Program for Results (EARSPR) (P176371) project for the accounting period (January - December 2025).

Reference No. TN-STATAFRIC - AUC-481094-CS-LCS

• Background

The Eastern Africa Regional Statistics Program for Results (EARSPR) is part of a broader continental effort to implement the Second Strategy for the Harmonization of Statistics in Africa (SHaSA2), which was adopted for the period 2017–2026. This strategy aims to generate timely, reliable, and harmonized statistical information to support Africa’s political, economic, social, and cultural integration agendas.

Three countries (Kenya, Rwanda, and Tanzania) are implementing selected statistical reforms aligned with SHaSA2. The African Union Commission (AUC), through STATAFRIC, and the East African Community (EAC), are providing regional coordination and support.

The African Union Commission (AUC) has received financing from the World Bank toward the cost of Eastern Africa Regional Statistics Program for Results Project and intends to apply part of the proceeds for consulting services.

The consulting services (“the Services”) include Selection of Consulting firm for the Financial Audit Services to STATAFRIC – Eastern Africa Regional Statistics Program for Results (EARSPR) (P176371) project for the accounting period (January-December 2025).

• Shortlisting Criteria

African Union Commission now invites eligible consulting firms (“Consultants”) to indicate their interest in providing the Financial Audit Services. Interested Audit Firms should provide information demonstrating that they have the required qualifications and relevant experience to perform the Services. Interested firms are invited to submit their expressions of interest in accordance with the following shortlisting criteria. Please ensure that your submission shall address only the below specified shortlisting criteria.

Interested Audit Firms are not required to submit technical proposals, technical approach and methodology, work plan and key experts.

Key Experts will not be evaluated at the shortlisting stage and firms are not required to submit CVs of their key experts.

The detailed Terms of Reference (TOR) for the assignment are attached to this request for expressions of interest.

The attention of interested Consultants is drawn to Section III, paragraphs, 3.14, 3.16, and 3.17 of the World Bank’s “Procurement Regulations for IPF Borrowers” July 2016, revised November 2020 (“Procurement Regulations”), setting forth the World Bank’s policy on conflict of interest.

Consultants may associate with other firms to enhance their qualifications but should indicate clearly whether the association is in the form of a joint venture and/or a sub-consultancy. In the case of a joint venture, all the partners in the joint venture shall be jointly and severally liable for the entire contract, if selected.

A Consultant will be selected in accordance with the Least Cost Based Selection (LCS) method set out in the Procurement Regulations.

Further information can be obtained at the address below during office hours i.e. 0900 to 1700 hours.

Expressions of interest must be delivered in a written form following the above shortlisting criteria to the address below (by e-mail) before 18th December 2025 at 15:00 Hours Local Time, Addis Ababa, Ethiopia.

Only submitted Expression of Interests (EoIs) mentioning the reference number “TN-STATAFRIC - AUC-481094-CS-LCS“ in the subject field of the e-mail, will be considered.

African Union Commission,

Attn: Head, Supply Chain Management Division - Operations Support Services Directorate

Building C, 3rd Floor,

P.O Box 3243, Roosevelt Street

Addis Ababa, Ethiopia

Tel: +251 (0) 11 551 7700 – Ext 4305

Fax: +251 (0) 11 551 0442; +251 11-551-0430

E-mails: Tender@AfricanUnion.org

Terms of Reference

Consultancy services for Audit Services to STATAFRIC – Eastern Africa Regional Statistics Program for Results (EARSPR)-( P176371) for the accounting period from January-December 2025.

• Background

The Eastern Africa Regional Statistics Program for Results (EARSPR) is part of a broader continental effort to implement the Second Strategy for the Harmonization of Statistics in Africa (SHaSA2), which was adopted for the period 2017–2026. This strategy aims to generate timely, reliable, and harmonized statistical information to support Africa’s political, economic, social, and cultural integration agendas.

Three countries — Kenya, Rwanda, and Tanzania — are implementing selected statistical reforms aligned with SHaSA2. The African Union Commission (AUC), through STATAFRIC, and the East African Community (EAC), are providing regional coordination and support.

• Project Development Objective

The Project Development Objective is to strengthen the regional harmonization, dissemination, and use of core economic and social statistics for Kenya, Rwanda, and Tanzania

• Project components

The EARSPR Operation consists of two main parts:

• Part 1: The Program (Country-level Implementation)

Each participating country carries out selected statistical reforms, including:

• Harmonization and quality assurance
• Data production and dissemination
• Infrastructure and institutional development

• Part 2: The Project (Regional Support by AUC and EAC)

Implemented by the African Union and EAC, includes:

• Support to countries for producing harmonized, comparable, and quality statistics
• Development of indicators and operational guidelines
• Capacity building and institutional strengthening at STATAFRIC and EAC
• Establishment of integrated information systems and dissemination platforms

• Project Beneficiaries

The direct beneficiaries are:

• National Statistics Offices (NSOs) in Kenya, Rwanda, and Tanzania
• STATAFRIC (African Union’s statistical arm)
• East African Community (EAC) Statistics Department

Indirect beneficiaries include:

• Policymakers and planners using statistical data
• The public benefiting from improved evidence-based policies

• Project Period

The Eastern Africa Regional Statistics Program for Results (EARSPR) Grant D999-3A is from the Signature Date of the agreement until the Closing Date, which is set as June 30th, 2027.

• Project size

The Project grant (EARSPR) is USD 10,000,000.00 which is financed by the World Bank

• Background and Audit Objective

The project books of accounts serve as the foundational source for the preparation of the Project Financial Statements (PFSs) by the African Union Commission (AUC). These records are structured to accurately capture and reflect all financial transactions related to the implementation of the Eastern Africa Regional Statistics Program for Results (EARSPR). The AUC has established and maintains a system of adequate internal controls and comprehensive documentation to ensure transparency, accountability, and proper financial management of project resources.

The primary objective of this audit is to enable the external auditor to express an independent professional opinion on the annual financial statements of the EARSPR project. Specifically, the audit will assess whether the financial statements present a true and fair view, in all material respects, of the financial position of the project and whether the project funds have been utilized in accordance with the terms and conditions of the Financing Agreement signed between the African Union and the World Bank.

In line with the African Union’s commitment to fiduciary responsibility and results-based implementation, this audit will also provide assurance regarding:

• The financial integrity of the project’s operations.
• Compliance with relevant rules, regulations, and donor requirements.
• The effectiveness of internal controls governing the financial and operational management of the project; and
• The extent to which resources have been applied towards achieving the intended development objectives and measurable results.

To this end, the African Union Commission is seeking the services of a qualified, experienced, and independent audit firm to conduct a comprehensive audit of the project. The selected firm must demonstrate proven capacity in auditing donor-funded projects, a strong understanding of international accounting and auditing standards, and the ability to provide actionable insights that enhance financial governance, accountability, and performance.

The audit will be conducted with the aim of providing an independent, objective, and evidence-based assessment of the financial management and operational integrity of the Eastern Africa Regional Statistics Program for Results (EARSPR). Specifically, the audit shall:

• Verify the Appropriate use of the project Funds.

Assess whether all project funds have been utilized strictly for their intended purposes, in alignment with the objectives and eligible expenditure categories defined in the project design and the provisions of the Grant and Financing Agreements. The auditor shall determine if expenditure was necessary, properly authorized, and supported by adequate documentation.

• Assess the Accuracy and Reliability of Financial Reporting

Evaluate whether the Project Financial Statements (PFSs) are prepared in accordance with applicable and acceptable accounting frameworks—such as the International Public Sector Accounting Standards (IPSAS) or International Financial Reporting Standards (IFRS) and whether they present a true, fair, and complete view of the financial position, financial performance, and cash flows of the project for the reporting period.

• Evaluate the Effectiveness of Internal Controls

Review the design, implementation, and operational effectiveness of internal control systems relevant to the project. This includes an assessment of controls over budgeting, accounting, financial reporting, procurement, disbursement, asset management, and contract administration to determine whether risks are adequately mitigated and fiduciary safeguards are functioning as intended.

• Assess Compliance with Applicable Laws and Donor Requirements

Examine whether the implementation of project activities complies with applicable legal and regulatory frameworks, including national laws, the financial management requirements of the World Bank, and the terms and conditions set forth in the Grant Agreement. This includes an assessment of adherence to procurement rules, disbursement procedures, and reporting obligations.

• Report on Findings and Provide Actionable Recommendations

Document any instances of non-compliance, internal control weaknesses, ineligible expenditures, or other financial irregularities. The audit shall culminate in a comprehensive report that includes clear, prioritized, and actionable recommendations aimed at strengthening financial management practices, enhancing internal controls, and ensuring future compliance.

The outcome of this audit is expected to contribute meaningfully to:

• Enhanced financial transparency and accountability.
• Strengthened internal control environments.
• Improved compliance with donor and legal requirements; and
• Informed decision-making and improved governance in project implementation.

• Accounting period to be covered by the Audit

The accounting period subject to audit shall be January-December 2025.

• Scope of the Audit

As stated above, the audit of the project will be conducted in accordance with the International Standards on Auditing (ISA) as promulgated by the International Federation of Accountants (IFAC). The audit will include such tests and auditing procedures as the auditor deems necessary under the prevailing circumstances.

In particular, the auditor should give special attention to the following areas:

• Project Funds and Expenditures:

Verification that all project funds received, and all expenditures incurred during the reporting period have been accurately recorded and appropriately accounted for.

• Financial Management System and Internal Controls

Assessment of whether the financial management system in place is adequate and that internal controls are effective, reliable, and consistently applied.

• Compliance with Legal and Regulatory Frameworks:

Review of compliance with the terms and conditions of the Financing Agreement, applicable procurement regulations, and relevant World Bank guidelines.

• Assets Procured with Project Funds:

Examination of whether all assets procured with project funds are properly recorded, safeguarded, and used exclusively for the intended project purposes.

• Any assets procured with projects funds.

• Preparation of Annual Financial Statements

The African Union is responsible for the preparation of the annual Project Financial Statements (PFSs) for the audited period. These statements comprise the following components:

• Statement of Financial Position.
• Statement of Sources and Uses of Funds, detailing funds received from the World Bank and counterpart contributions, alongside expenditures incurred during the reporting period.
• Statement of Expenditures (SOE) categorized by project component and expenditure category.
• Notes to the financial statements, including a summary of significant accounting policies and other explanatory notes.
• A Designated Account Reconciliation Statement, reflecting the opening and closing balances, advances received, and disbursements made during the reporting period.

The PFSs must be prepared in accordance with International Public Sector Accounting Standards (IPSAS) or International Financial Reporting Standards (IFRS), and must be supported by appropriate documentation, accounting records, and reconciliations.

As an Annex to the PFSs, the auditor is expected to provide a reconciliation statement comparing the amounts recorded as “received by the Project from the World Bank” with the disbursement amounts as reflected in the World Bank’s records.

Auditor Responsibilities:

The auditor is responsible for conducting an independent audit of the Project Financial Statements (PFSs) and for expressing an objective audit opinion thereon. The audit shall be conducted in accordance with the International Standards on Auditing (ISA), as issued by the International Federation of Accountants (IFAC).

As part of the audit process, the auditor shall:

• Plan and perform the audit to obtain reasonable assurance that the financial statements are free from material misstatement, whether due to fraud or error.
• Examine, on a test basis, the evidence supporting the amounts and disclosures in the financial statements.
• Evaluate the adequacy and effectiveness of internal controls relevant to the preparation and presentation of the PFSs.
• Obtain written representations from the African Union on matters arising during the audit and on the assertions made in the financial statements.
• Procurement and Financial Management

Whether goods, works, and services financed under the two projects were procured in accordance with the applicable financing agreements, including the specific provisions of the World Bank Procurement Policies and Procedures.[1]

Whether all necessary supporting documents, records, and accounts have been maintained for all projects activities, including expenditures reported using the Interim Unaudited Financial Reports (IFRs). The auditor should verify that the IFRs issued during the audit period reconcile with the underlying books of account.

Whether Designated Accounts have been maintained in line with the financing agreements, and that disbursed funds were used exclusively for their intended purposes.

Whether the two projects complied with relevant laws and regulations, as well as approved financial and operational procedures (e.g., operational manuals, financial procedures manuals).

Assessment of the project’s financial performance.

Verification that assets procured with project funds exist, and that there is verifiable ownership by the implementing agency or project beneficiaries in accordance with the financing agreement.

Identification of any ineligible expenditure included in withdrawal applications and confirmation that these were reimbursed to the Designated Accounts. Such cases must be separately disclosed in the audit report.

• Compliance with International Standards on Auditing

In line with ISA requirements, the auditor shall give particular attention to the following areas:

Fraud and Corruption (ISA 240): Assess the risks of material misstatements in the financial statements due to fraud, obtain sufficient and appropriate audit evidence related to these risks, and respond appropriately to any identified or suspected fraud.

Laws and Regulations (ISA 250): Consider the risk that non-compliance with laws and regulations by the implementing agency could materially affect the financial statements.

Governance (ISA 260): Communicate matters of governance interest that arise during the audit to those charged with governance within the implementing agency.

Risk Assessment (ISA 330): Determine audit responses to assessed risks at both the financial statement level and the assertion level and perform appropriate procedures to reduce audit risk to an acceptably low level.

• Unaudited Interim Financial Reports (IFRs)

In addition to the audit of the PFSs, the auditor is required to verify all IFRs used as a basis for the submission of loan withdrawal applications to the World Bank. The auditor will apply such tests and auditing procedures as considered necessary under the circumstances. Annexed to the PFSs should be a schedule listing individual IFR withdrawal applications by specific reference number and amount.

The total withdrawals under the IFRs procedures should be part of the overall reconciliation of Bank disbursements described in paragraph 5 above.

• Designated Account

In conjunction with the audit of the Project PFSs, the auditor is also required to review the activities of the Designated Account associated with the project. The Designated Account usually comprises:

• Advance deposits received from the World Bank.
• Replenishments substantiated by withdrawal applications.
• Interest that may have been earned on the accounts, and which belong to the recipient; and
• Withdrawals related to project expenditures.

The auditor should pay particular attention to the compliance with the Bank"s procedures as stipulated in the Financing Agreement and the balances of the Designated Accounts at the end of the fiscal year (or period).

The auditor should examine the eligibility of financial transactions during the period under examination and fund balances at the end of such a period, the operation and use of the DAs in accordance with the relevant general conditions, relevant financing agreements and disbursement letter, and the adequacy of internal controls for this type of disbursement mechanism.

The auditor should also examine eligibility and correctness of:

• Financial transactions during the period under review.
• Account balances at the end of such a period.
• The operation and use of the Designated Account in accordance with the financing agreement; and
• The adequacy of internal controls for the type of disbursement mechanism.

• Management Letter

In addition to the audit report, the auditor will prepare a management letter, in which the auditor will:

• Give comments and observations on the accounting records, systems and controls that were examined during the audit.
• Identify specific deficiencies or areas of weakness in systems and controls and make recommendations for their improvement.
• Report on the degree of compliance of each of the financial covenants in the financing agreement and give comments, if any, on internal and external matters affecting such compliance.
• Communicate matters that have come to his/her attention during the audit which might have a significant impact on the implementation of the project.
• Give comments on the extent to which outstanding issues/qualifications issues have been addressed.
• Give comments on previous audits’ recommendations that have not been satisfactorily implemented; and
• Bring to the recipient’s attention any other matters that the auditor considers pertinent, including ineligible expenditures.

Ideally, the management letter should also include responses from the implementing agency to the issues highlighted by the auditor.

• Available Information

The auditor should have access to all legal documents, correspondence, and any other information associated with the project and deemed necessary by the auditor. The auditor will also obtain confirmation of the amounts disbursed and outstanding at the Bank. Available information should include copies of the relevant: project appraisal document; financing agreement; financial management assessment reports; supervision mission reports and implementation status reports. All the necessary supporting documents for transactions recorded should be maintained at the AUC Head Quarters and presented for the Auditors’ review. However, if a need to visit the STATAFRIC office in Tunis, AUC will facilitate for the audit team to review STATAFRIC accounts/project assets at its premises.

• General

The financial statements, including the audit report, management letter and management response should be received by the Bank no later than six months after the end of the accounting year to which the audit relates.

The auditor should submit the report to the recipient’s designated agent, AUC Management, rather than to any staff member of the project entity. The agent should then promptly forward two copies of the audit report and accompanying statements to the Bank together with the management letter and management response.

Disclosure- In accordance with the Bank’s disclosure policy, the project audit report (excluding management letter) should be disclosed by the implementing entity. The World Bank also make the report available for public disclosure through the Bank website.

It is highly desirable that the auditor becomes familiar with the Financing agreement and Disbursement Letter of the World bank Grants, the Bank"s financial reporting and auditing requirements contained in the Bank Policy - Investment Project Financing, Bank Directive - Investment project Financing, Bank Policy and Bank Directive: Program for Results Financing, and Bank Policy for Development Policy Financing. The auditor should also be familiar with the Disbursement Guidelines for Investment Project Financing (February 2017), the Loan Handbook for World Bank Borrowers (February 2017), and the World Bank’s Procurement Framework (July 2016). These documents are available on the Bank’s website and could be obtained from the Task Team Leader.

• Timeline

The audit is expected to cover the financial year(s) ending on December 31, 2025, and should be completed within 4 weeks after the fiscal year-end. Draft reports shall be submitted for review, followed by final signed reports.

• Audit Team Composition
• Key Expert 1 – Audit Manager

• Key Expert 2 – Senior Auditor

• Key Expert 3 – Audit Junior

• Deliverables

The audit firm shall provide:

• An independent auditor’s report on the financial statements.
• A management letter highlighting any internal control weaknesses or non-compliance issues.
• Recommendations for corrective action.

• Reporting and Communication

Weekly progress updates are required. Challenges must be reported to the project Manager immediately. Regular coordination meetings are expected.

• Confidentiality and Data Protection

The audit firm must uphold confidentiality and comply with data protection regulations and World Bank privacy standards.

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