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TERMS OF REFERENCE FOR ANNUAL AUDIT of SFCG Central Africa Republic Office for Year ended 2023, 2024 and 2025

Search for Common Ground

Full Terms of Reference are available here.

The TOR presented below only highlight key points.

Search for Common Ground (Search) is a non-profit organization registered in US and Belgium as a non-profit organization, with its headquarters based in Brussels, Belgium. Search implements conflict transformation projects in over 30 countries worldwide. Search for Common Ground is a global peacebuilding NGO. We help people find local solutions to today’s toughest violent conflicts and we support citizens and institutions’ trust in each other and work together to find peace. With over 800 staff worldwide, Search implements projects in Africa, Asia, Europe, the Middle East. Search seeks proposals from audit firms for its annual statutory audit for the period 2023 for its country office of the Central African Republic.

Search Central Africa Republic was registered on January 30, 2013 under the order N°0020/2013/MCIIRF/DIRCAB/DGPD/DDC and authorized to operate inside the country for a period of 03 years Renewable.

Objectives and mission statement

Search for Common Ground works to transform the way people deal with conflict, building healthy, safe, and just societies around the world. We do this through building trust and creating collaboration opportunities for adversaries, ultimately leading to breakthroughs for peace.

Locations we work

In Central Africa Republic, Search works at National level especially inside the area of existing conflict or at risk of conflict.

Brief about the work we are doing

In CAR, SFCG has actually three mains programs, the first one is a five years regional programs including others country title “Women inclusion in new security” -WINS-and the second programs is a 5 year one, called "Strengthening Human Rights Activity in the Central African Republic” and the 3rd is called " to support Youth Talk empowering young people in Central African Republic.

Brief overview of donors or type of funding

Search for Common Ground CAR has a commitment to work with a diverse variety of local and international, government and civil society, and public and private sector actors to achieve our objective of advancing peace in CAR. Local Partners: Search has been working closely with two local organizations, Women Act for Living Together (WALT) for which the contract ended and the project activities implementation were completed and Internews and ABA, for them, their contracts are still active. We will continue working with those organizations and expand our engagement with additional civil society organizations with similar goals and missions. Government Entities and Ministries: Search is committed to working closely with relevant government entities and ministries that are tasked with promoting peace and social cohesion in CAR. We are currently engaging the Ministry of Youth and Sports.

International Partners: Search CAR is committed to engaging a wide variety of international partners including UN structures, donors, and other International Non-Governmental Organizations with similar mandates and missions to ensure a complementarity of actions. Our three programs are supported by the Freedom House, Bezos Family Foundation and the US Department of State. We look forward to expanding and strengthening these partnerships.

OBJECTIVE OF THE AUDIT

  • The overall purpose of this audit is to give the reasonable assurance of 
  • All income received and cost incurred in the current fiscal year are in accordance with the relevant policies of Search for Common Ground and are following Local laws and Regulations.
  • Financial statements are prepared in accordance with the Applicable legal and accounting framework.
  • There is no material error. 
  • Financial statements are free from material misrepresentation due to fraud or error.
  • Project expenses are incurred in compliance with Donor agreements and rules and regulations. 

PREPARATION OF ANNUAL FINANCIAL STATEMENTS

  • The responsibility for the preparation of financial statements including adequate disclosure is that of the SFCG. SFCG is also responsible for the selection and application of accounting policies. SFCG would prepare the financial statements in accordance with the OHADA accounting system . 
  • The auditor is responsible for forming and expressing opinions on the financial statements. The auditor would carry out the audit in accordance with the International Standards on Auditing (ISA), as promulgated by the International Federation of Accountants (IFAC) As part of the audit process, the auditor may request from the SFCG written confirmation concerning representations made in connection with the audit.

SCOPE OF THE AUDIT

  • As stated above, the audit of the project will be carried out in accordance with International Standards on Auditing (ISA) promulgated by the International Federation of Accountants (IFAC) and will include such tests and auditing procedures as the auditor will consider necessary under the circumstances. Special attention should be paid by the auditor as to whether the:
  • Funds are used in accordance with the conditions of the relevant donor agreement (s), with due attention to economy and efficiency, and only for the purposes for which the funding was provided
  • Co-funding and sub-award management is in compliance with SFCG Policies and Procedures
  • Goods, works and services have been procured in accordance with the relevant policies and donor regulations 
  • All necessary supporting documents, records, and accounts have been maintained properly
  • National laws and regulations have been complied with, especially tax and other Government liabilities are paid off accurately and timely.
  • Personnel Liabilities are properly recorded as per local labor laws or SFCG policies and are accurate. 
  • Assets are properly recorded, tagged and listing is prepared in accordance and are verified for existence on a sample basis.
  • In complying with International Standards on Auditing, the auditor is expected to pay particular attention to the following matters:
  • Fraud and Corruption: Consider the risks of material misstatements in the financial statements due to fraud as required by ISA 240: The Auditor’s Responsibility to Consider Fraud in an Audit of Financial Statements. The auditor is required to identify and assess these risks (of material misstatement of the financial statements) due to fraud, obtain sufficient appropriate audit evidence about the assessed risks; and respond appropriately to identified or suspected fraud;
  • Laws and Regulations: In designing and performing audit procedures, evaluating and reporting the results, consider that noncompliance with laws and regulations may materially affect the financial statements as required by ISA 250: Consideration of Laws and Regulations in an Audit of Financial Statements;
  • Governance: Communicate audit matters of governance interest arising from the audit of financial statements with those charged with governance of an entity as required by International Standards on Auditing 260: Communication of Audit Matters with those Charged with Governance.
  • 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 Internal Standard on Auditing 330: the Auditor’s Procedures in Response to Assessed Risks.

Submission Requirements

  • To be considered the company has to meet at least one of the following conditions:
  • The auditor is a member of a national accounting or auditing body or institution which in turn is a member of the International Federation of Accountants (IFAC).
  • The auditor is a member of a national accounting or auditing body or institution. Although this organization is not a member of the IFAC, the auditor commits to undertake this assignment in accordance with the IFAC standards and ethics.
  • Further, please provide us with following information:
  • Proposal: Overall Approach and Methodology: Based on the information provided, describe your specific expertise, overall approach, and proposed auditing procedures as well as proposed annual audit schedule. Include phases of the audit and timing. 
  • Cost Proposal: The cost proposal should include a budget summary and a detailed budget. Provide a fee schedule, including the estimated number of hours to be spent by each person and the expected rate per hour of each. Be sure to include travel costs/ out-of-pocket expenses in your fee structure and indicate how these are calculated, including whatever guarantees can be given regarding increases in future years, and the maximum fee that would be charged.
  • State how you manage to perform the audit against a fixed fee in case of overruns.
  • Describe your billing rates and procedures for technical questions that may come up during the year, or whether these occasional services are covered in the proposed fee structure.
  • Past Experience and References:
  • Describe your firm’s experience to provide evidence of the firm’s qualifications to deliver the above services.
  • Summarize your firm’s qualifications regarding international nonprofit organizations with similar structure and revenue.
  • Describe at least two audits of similar scope and complexity you have worked on previously. Provide a point of contact with telephone number and email address at the client of each of described projects.
  • Disclose any Conflict of Interest with Search for Common Ground, its staff or Governance bodies
  • Key Personnel and Staffing: Describe the key personnel as well as information on the overall staffing plan for the project, including bios for those key personnel. Describe your local audit staff turnover experience within the past three years and how you would provide continuity of assigned personnel, including the partner, on this engagement.
  • Capabilities to perform audits for non-profit organizations: Provide summary of capabilities to conduct statutory audits for nonprofits. 
  • Your firm ‘s added value, and why our selection of your firm as our external auditors is the best decision we could make.
  • List of References of prior or current clients.
  • Proof of Affiliation
  • Timeline

Proposals are to be received in softcopy to the email address below not later than February 29,2024.

Country Director: Michel Mbei

Email Address: mmbei@sfcg.org

Any questions concerning these Terms should be directed to: mmbei@sfcg.org.

Full Terms of Reference are available here.

As job descriptions cannot be exhaustive, the position holder may be required to undertake other duties that are broadly in line with the above key responsibilities.


Only applicants invited for an interview will be contacted. No phone calls, please. Please see our website www.sfcg.org for full details of our work. All Search Employees must adhere to the values: Collaboration- Audacity - Tenacity - Empathy - Results. In accordance with these values, Search enforces compliance with the Code of Conduct and related policies on Anti Workplace Harassment, Protection from Exploitation and Abuse, Child Safeguarding, Conflict of Interest, and Anti-fraud. Search is committed to safeguarding the interests, rights, and well-being of children, youth, and vulnerable adults with whom it is in contact and to conducting its programs and operations in a manner that is safe for children, youth, and vulnerable adults. Search for Common Ground does not and shall not discriminate on the basis of race, color, religion (creed), gender, gender expression, age, national origin (ancestry), disability, marital status, sexual orientation, or military status, in any of its activities or operations. View our code of conduct here and our privacy policy here.

Les descriptifs de pouvant ne pouvant être exhaustifs, le titulaire du poste pourra être amené à entreprendre d'autres tâches qui correspondent globalement aux responsabilités clés ci-dessus.

  • ---------------------------------------------------

Seuls les candidats invités à un entretien seront contactés. Pas d'appels téléphoniques s'il vous plaît. Veuillez consulter notre site Web www.sfcg.org pour tous les détails de notre mission.

Tous les employés de Search doivent adhérer aux valeurs de Search : Collaboration- Audace - Ténacité - Empathie - Résultats. Conformément à ces valeurs, Search fait respecter le code de conduite et les politiques connexes sur la lutte contre le harcèlement au travail, la protection contre l'exploitation et les abus, la protection des enfants, les conflits d'intérêts et la lutte contre la fraude. Search s'engage à préserver les intérêts, les droits et le bien-être des enfants, des jeunes et des adultes vulnérables avec lesquels elle est en contact et à mener ses programmes et ses opérations d'une manière qui soit sûre pour les enfants, les jeunes et les adultes vulnérables.

Search for Common Ground ne fait pas et ne doit pas faire de discrimination fondée sur la race, la couleur, la religion (croyance), le sexe, l'expression de genre, l'âge, l'origine nationale (ascendance), le handicap, l'état matrimonial, l'orientation sexuelle ou le statut militaire, dans aucune de ses activités ou opérations.

Consultez notre code de conduite ici et notre politique de confidentialité ici.

Dado que la descripción de funciones no puede ser exhaustiva, el titular del puesto puede tener que realizar otras tareas que coinciden en líneas generales con las responsabilidades clave mencionadas.


Sólo se contactará con los candidatos invitados a una entrevista. Se agradece no recibir llamadas telefónicas. Consulte nuestro sitio web www.sfcg.org para conocer todos los detalles de nuestro trabajo. Todos los empleados de Search deben adherirse a los valores de la organización: Colaboración - Audacia - Tenacidad - Empatía - Resultados. De acuerdo con estos valores, Search hace cumplir el Código de Conducta y las políticas relacionadas con luchar contra el acoso en el lugar de trabajo, la protección contra la explotación y el abuso, la protección de la infancia, los conflictos de intereses y la lucha contra el fraude. Search se compromete a salvaguardar los intereses, derechos y bienestar de los niños, jóvenes y adultos vulnerables con los que está en contacto y a llevar a cabo sus programas y operaciones de una manera que sea segura para los niños, jóvenes y adultos vulnerables. Search for Common Ground no discrimina ni discriminará por motivos de raza, color, religión (credo), género, expresión de género, edad, origen nacional (ascendencia), discapacidad, estado civil, orientación sexual o condición militar, en ninguna de sus actividades u operaciones. Consulte nuestro código de conducta aquí y nuestra política de privacidad aquí.

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