Introduction

The Zambia Non-Governmental Organisation Water, Sanitation and Hygiene Forum known as the NGO WASH Forum is a platform for NGO coordination, harmonisation of policy and practice.  Among other things, it sets out to provide a mechanism for effective consultation and a marketplace for information sharing among NGOs as well as other stakeholders on the achievement and challenges faced in the water sector. Over the years, the network has evolved in many respects and has become a key player in advocacy for water, sanitation, and hygiene. It now represents the unified voice of a growing number of NGOs in the water sector in Zambia and carries their message emphatically to decision makers in national and international spheres. Our members have leveraged their resources to collaborate and support the water sector institutions to contribute to systems strengthening and service delivery. This has enabled the NGO WASH Forum to strengthen its influence on Zambia’s development policies on water and sanitation and its important human rights aspect.  It is In line with this commitment that the Forum secretariat seeks to engage a qualified firm to audit the financial records for the 2023 FY.

Objective of the External Audit

The objective of the external audit is to express a professional opinion on the financial statements of the Zambia NGO WASH Forum. The Financial statements, among others, consist of the income and expenditure account, statement of financial position and statement of cash flows.

Auditing Standards

The external audit shall be carried out in accordance with international standards of Auditing (ISAs) which are issued by the international Federation of Accountants and includes such tests and auditing procedures, as the auditor considers necessary for the assignment.

Scope of Work

The consultant will undertake the following tasks but shall not be limited to:

i.          The external auditor will review audit the Zambia NGO WASH Forum financial statements for the period 1st January to 31st December 2023 with a possible extension for the following two subsequent years (2024 and 2025) will be audited, contingent on successful performance and management/ Board consent.

ii.          The audits shall be carried out in accordance with international standards of auditing (ISA) and International Financial Reporting Standards (IFRS)

iii.          The auditor shall gather sufficient audit evidence to substantiate in all material respects the accuracy of financial statements.

iv.          The audit report shall state if the audit was not in conformity with any of the above standards and that, the financial and accounting procedures approved for the Forum were followed and used during the periods under review.

v.          With the approval of the Board/ Audit Committee, The External Auditor may provide Tax advice and reviews as well as any other professional services that are not expressly prohibited and will enable the external auditor to maintain factual and perceived independence.

Deliverables

1.   An opinion on the financial statements

2.   Management letter

Auditors Experience and Qualifications

The audit firm should have a valid practicing license from the Zambia Institute of Chartered accountants, a valid tax certificate and valid practicing certificates for the partners.

Basis of Award

A formal contract of engagement specifying the scope of the audit shall be prepared and signed between the Zambia NGO WASH Forum and the Audit firm prior to the beginning of the assignment. The contract of engagement shall also clearly spell out the responsibilities of the two parties. The Forum shall award a contract to the most economically advantageous proposal.

Compensation

Payment will be done as follows.

I.          50% down payment upon successful engagement process

II.          Final 50% after delivery of the full and signed copies of the audit.

HOW TO APPLY

NGO WASH Forum invites submission of technical and financial proposals for this service from qualified and interested firms. To apply, please submit your applications to the Forum Coordinator, Plot 21A Middleway, Kabulonga Lusaka, or email zamalb@ngowash.co.zm  and  bubalamumba@ngowash.co.zm

Note: Deadline for submission of the proposals is 31st January 2024.