TERMS OF REFERENCE

1. Introduction

Established in 2004, the Civil Society Budget Advocacy Group (CSBAG) is a registered non-governmental organization (NGO) that unites civil society organizations at national and district levels. CSBAG’s primary objective is to influence government decisions regarding resource mobilization and utilization for equitable and sustainable development. Over the years, CSBAG has played a pivotal role in shaping the national budget priorities by ensuring inclusivity and gender sensitivity. With a commitment to strengthening citizen voices and promoting active participation in the planning and budgeting process, CSBAG has evolved into Uganda’s foremost people-centered budget advocacy organization.

2. Background

In adherence to the CSBAG constitution, regular audits of its accounts are mandated, aligning with International Financial Reporting Standards (IFRS) and International Standards of Auditing (ISA).. Thus, CSBAG is inviting proposals from reputable independent auditors registered in Uganda to conduct financial audits for the organisation. The engagement of auditors is slated for a three-year period (2024/2026), subject to annual assessments of satisfactory performance by the CSBAG Board and Management

3. Purpose and Statement of Work

The selected audit firm will undertake an independent financial audit, providing a professional opinion on CSBAG’s financial position. The objective is to obtain reasonable assurance that the financial statements accurately reflect a true and fair view in accordance with IFRS and ISA.

4. Auditors Experience and Qualifications

The bidding firm is expected to possess the following qualifications and experiences:

1. Be registered with the Institute of Certified Public Accountants of Uganda (ICPAU) and hold a current practicing certificate.
2. Have a minimum of two partners in good standing with ICPAU.
3. Neither the firm nor its partners should have faced disciplinary actions from ICPAU or related professional bodies.
4. Operational experience of at least five years.
5. Proven expertise in auditing NGOs and international donor projects.

5. Mode of Submission

Interested firms are required to submit the following:

1. Technical proposal: Detailing the audit methodology, workplan, timelines for completing such an audit.
2. Financial Proposal: Detailing the cost of the Audit in as fur as the different level of effort required of the personnel to complete the audit. Mandatory tax management and responsibilities. Terms and schedules of payment.

3) Organizational Portfolio: Detailing the firms overview, relevant experiences and any accreditations or certifications from major funding partners in the NGO fraternity.

6. Evaluation: All interested firms shall be evaluated based on the three submitted proposals above.

Firms meeting the specified criteria are invited to submit proposals by filling out the provided Audit Service Form . In case of difficulties accessing the link, please send an email to hr@csbag.org  for assistance.

The deadline for the submission of expressions of interest is January 23, 2024.