Eurodad is a network of 60 NGOs across Europe, working on development finance advocacy. Our focus is on strengthening the power of European CSOs, working as part of a global movement to push governments and powerful institutions to adopt transformative changes to the global economic and financial system. More information can be found on our website.

Eurodad is looking for a new auditor as the previous’ auditor’s mandate is coming to an end. A new auditor needs to be retained for project audits according to donor requirements (as of July 2024) and institutional audits (as of financial year 2024) for up to 6 years. 

Requirements of the contract

• Conduct an annual limited review of Eurodad’s accounts in accordance with the legal requirements applicable in Belgium and the International Auditing Standards (ISAs) (annual statutory audit of the financial statements).
• Perform a 6 monthly project audit as per donor requirements.
• Perform a yearly project audit as per donor requirements.
• Additional project audits might be required depending on successful funding bids and related fees are to be agreed on a case by case basis, depending on the volume of transactions to be verified.
• All reviews are to be conducted in hybrid mode, both online and at the legal headquarters of Eurodad, currently located at 26, Rue d’Edimbourg, 1050 Ixelles, where all books of accounts related to all projects are located. 

Contract timeline

A framework agreement will be awarded for 6 financial years (2024-2029) for the institutional audit and for the whole duration of any project started during that period. Project audits can be contracted as soon as the framework agreement is signed (pending the donor’s approval of the auditor selection and possible signature of 3-way agreement between donor, auditor and Eurodad), but the agreement will only be valid for institutional audits for the first three years (2024-2026) after approval of the mandate by Eurodad’s General Assembly in June 2024 and for the 3 additional financial years (2027-2029) pending Eurodad’s General Assembly’s approval in June 2027.

Selection criteria

Eurodad selects suppliers/consultants to be awarded for a contract based on best value for money. For this tender, the following criteria will be considered:

1. Cost
2. Best fit with the technical requirements
3. Demonstrated professional competence and reliability: based on examples of clients, similar contracts in the past, references and/or Eurodad’s past positive experience with bidder.
4. Relevant past experience, including experience with similar sized ASBLs operating internationally and experience with project audits (EC DG INTPA, Bread for the World, etc…)
5. Language: the ability to communicate in both English and French will be an advantage
6. Level of technical support provided
7. Certification and registration in Belgium. Please be aware that if you are not a certified auditor with a valid registration in Belgium, you will be automatically excluded during the first step of the evaluation process.
8. Commitment to Eurodad’s values: If the supplier is a Fair Tax accredited organisation or can demonstrate a commitment to fair tax practices, (see for example the standards listed here) this will be taken into consideration  and improve the chances of selection.

Exclusion criteria (1)

If any of the following are true for the bidder at the time of submitting their tender or at any time during the procurement process, they will be excluded from consideration for winning a contract with Eurodad. The bidder may also be blacklisted  for participation in future Eurodad procurements. By submitting a tender, the bidder declares that they are not in one of the following situations:

a) They are bankrupt, subject to insolvency, or being wound up, are having their assets administered by a liquidator or by a court, have entered into an arrangement with creditors, have suspended business activities, or are in any such situation arising from a similar procedure provided for in national (or EU) legislation or regulations;

b) They have not fulfilled obligations relating to the payment of social security contributions or the payment of taxes in accordance with applicable laws;

c) It has been established by a court’s final judgment or by a final administrative decision that the bidder is guilty of grave professional misconduct by having violated applicable laws or regulations or ethical standards of the profession to which the bidder belongs, or by having engaged in any wrongful conduct which has an impact on its professional credibility where such conduct denotes a wrongful intent or gross negligence. This includes:

i. misrepresenting the information required as part of this procurement procedure
ii. entering into agreement with other persons with the aim of distorting competition 

iii. violating intellectual property rights
iv. attempting to influence the decision-making process during this procurement procedure
v. attempting to get confidential information that might give an unfair advantage in the procurement procedure

d) It has been established by a court’s final judgment that the bidder is guilty of any of the following:

i. fraud
ii. corruption
iii. relations with a criminal organisation
iv. money laundering or terrorist financing
v. terrorist offences or offences linked to terrorist activities, or inciting, aiding, abetting or attempting to commit such offences
vi. child labour or other offences related to trafficking of human beings

e) In the past, the bidder has shown significant failures in complying with the main obligations of a procurement contract with the client or financed by the European Union, which led to early termination or other contractual penalties, or which was discovered during checks or audits. 

f) It has been established by a court’s final judgment or by a final administrative decision that the bidder has committed an irregularity. (2) 

g) It has been established by a court’s final judgment or by a final administrative decision that the bidder has created an entity under a different jurisdiction with the intent to circumvent fiscal, social or any other legal obligations in the  jurisdiction of its registered office, central administration or principal place of business.

h) It has been established by a court’s final judgment or final administrative decision that the bidder has been created with the intent described in point (g)

If Eurodad has any reason to be concerned that the bidder may be in one of these situations, Eurodad may request appropriate evidence from the bidder to prove the contrary. Additionally, if the bidder is selected for a contract, Eurodad will confirm that the contractor is not included in the list of EU restrictive measures (sanctions list). (3) 

How will Eurodad decide who wins the contract?

Eurodad has a Procurement Committee made up of at least four members who will open and evaluate all tenders received. We will first check that all tenders are complete and submitted on time. Incomplete or late tenders will be rejected. We will then evaluate the tenders against the Selection Criteria listed above and select the supplier which offers the lowest price and best matches all the other Selection Criteria. Any supplier who matches one of the Exclusion Criteria will be rejected. Shortlisted candidates could be invited for an interview with at least 2 members of the Procurement Committee who will then feedback to the rest of the committee in order to take a final decision.

Anti-fraud policy

Eurodad has a zero-tolerance approach towards corruption and fraud in all its forms. Eurodad aims to prevent fraudulent activities and to respond to any allegations or potential fraud swiftly and effectively. If the bidder or any member of staff is aware of any corrupt or fraudulent activities in relation to this procurement process, they are requested to report it to Eurodad’s Director ([email protected]) immediately.

Privacy policy

If you decide to submit a tender to this call, please note that Eurodad will keep your information and offer for at least 10 years as it is legally required as supporting documentation for our donors even if you are not selected for the contract. For more information about our privacy practices please visit Eurodad’s website.

Specific requirements for tenders

Prices should be given in EUR, exclusive of VAT. Institutional audit and specific project offers must be valid for the duration of the framework agreement. The cost of new project audits are to be agreed on a case by case bases as new project  contracts are signed during the framework agreement. 

Instructions for submitting tenders

Deadline: Tenders must be submitted no later than 26/05/2024 23:59 CET. Tenders submitted after this time will not be considered.

Where and how to submit tenders: Tenders should be submitted via email to [email protected] with the subject “Tender” and the tender reference: 2024-05

Language of tenders: The tenders must be in English.

The submitted tender package must include:

• The complete offer with all relevant details, including:
  • proof of the authorization or registration as an auditor firm in Belgium
  • proposal outlining the audit approach and methodology applied and the proposed fee for the services required as outlined in these TOR
  • provide CVs or equivalent of the chief auditor responsible for this contract
  • description/evidence of how you comply with Eurodad’s selection criteria
  • period of validity of the bid
• The signed declaration on honour at the end of this document confirming that the bidder does not match any of the exclusion criteria
• Companies must state their registration below and provide a copy of their company’s registration document, as proof of their nationality in compliance with the European Union’s Rules of Nationality.
• If relevant, other documents that demonstrate how the bidder fits with the selection criteria may also be included. 

Tenders which are incomplete or not submitted as described above will be excluded.

Contact Person

If you have questions about the terms of reference or invitation to tender requirements, please send these in writing to [email protected]. Please do not send tenders to this address. It is forbidden to discuss price with this contact person  and this person will not be involved in the decision-making for this contract. Relevant questions must be submitted no  later than 12/05/2024 23:59 CET and answers will be published here no later than 16/05/2024 23:59 CET

Endnotes

(1) These exclusion criteria are in compliance with the 24 June 2022 PRAG (the Practical Guide on contract procedures for European Union external action), Section 2.6.10.1.

(2) The European Union defines ‘irregularity’ as “any infringement of a provision of Community law resulting from an act or omission by an economic operator, which has, or would have, the effect of prejudicing the general budget of the Communities or budgets managed by them, either by reducing or losing revenue accruing from own resources collected directly on behalf of the Communities, or by an unjustified item of expenditure.” (Article 1(2) of Council Regulation (EC, Euratom) No 2988/95)

(3) In compliance with the 24 June 2022 PRAG, Section 2.4

Download the call for tender