REQUEST FOR EXPRESSIONS OF INTEREST
INDEPENDENT AUDIT OF CONSOLIDATED FINANCIAL RECORDS
The Ministry of Health and Sanitation (MoHS) of the Government of Sierra Leone has the overall responsibility of providing leadership and coordination of health policy development, with the goal of building functional and resilient national and district health systems that deliver safe, efficient and high quality healthcare services that are accessible, equitable and affordable for all Sierra Leoneans. The MoHS is therefore the largest provider of health services in Sierra Leone, accounting for about 80% of the health facilities; the remaining 20% of health facilities are managed by private institutions. The Ministry of Health and Sanitation (MOHS) is a Principal Recipient for the Global Fund Grant, acting on behalf of the Country Coordinating Mechanism of Sierra Leone has received grant funds from the Global Fund (GF) to the tune of USD70, 804,246 to be managed by the Integrated Health Projects Administration Unit (IHPAU). The Grant is a Multi- Project Grant with three Components which are Tuberculosis, Malaria and Health System Strengthening starting on the 1st of January 2016 to 30th June 2018. The Goal of the Grant is to: Build functional and resilient national and district systems for health that deliver safe, efficient and high quality care services that are accessible, equitable and affordable for all Sierra Leoneans; Reduce the burden of TB in Sierra Leone in line with National Strategic Plan, Millennium Development Goals, and STOP TB Partnership targets; and Reduce malaria morbidity and mortality by at least 40% by 2020 compared to 2015.
The key activities of the Project include:
Building a central warehouse and procuring key equipment to improve storage capacity of the health system (not done in 2016).
Contributing to Health Workers salary (not done in 2016).
Construction of a blood bank (not done in 2016).
Implementation of community health workers’ strategy.
Strengthening civil society through Consortium of Key Affected Populations CARKAP (not done in 2016).
Improving Laboratory Network.
Procuring and managing supply of TB drugs.
Procurement of TB equipment to improve labs capacity.
Active case finding on TB.
Upgrade TB treatment centers.
Long Lasting Insecticide Nets mass campaign and distribution.
Procurement and promotion of ACT for malaria and Rapid Diagnostic Test Kits (RDTs).
Strengthening capacity to use RDTs in health facilities.
The Grant is being implemented from January 2016 and is expected to close by June 2018. The total budget for 2016 is estimated at US$35,618,640 and is the subject of the 2016 audit. The Principal Recipient (PR) operates a Project Special Account for the Project. According to the Grant Agreement only eligible expenditures, carried out in accordance with the procedures specified in the agreement, are required to be financed under the program. As agreed between the Ministry of Health and Sanitation and the Global Fund, an independent post financial audit is required for all financial transactions carried out under the program each year. The audit should actually cover activities of the PR and Sub-Recipients (SRs). In 2016 however, there was no activity regarding Sub-Recipients.
SCOPE OF SERVICES
The minimum requirement is that the audit will be carried out in accordance with International Standards on Auditing (ISA) or International Standards of Supreme Audit Institutions (ISSAIs) and will include such tests and controls, as the auditor considers necessary under the circumstances.
As part of the audit testing procedures, particular attention should be paid to the following areas:
i. Compliance with applicable legislation – Verify that the transactions comply in all material respects with any applicable legislation;
ii. Grant expenditures – Funds received by the Program from disbursements, or generated by the Program’s funds, were spent in conformity with the approved budget and work plan existing at the time of the expenditure and in line with provisions of the Grant Agreement, including any applicable grant conditions (as amended by any Implementation Letters), and only for the purposes for which the funds were provided;
iii. System of internal controls – Assessment of the adequacy and effectiveness of the accounting and overall internal control system to monitor expenditures at all levels of the Program and other financial transactions including special attention to the adequacy and effectiveness of controls around cash transactions;
iv. Follow up on the status of findings of previous audit reports – The auditor should follow up on management’s intended actions to address the findings of previous audits, including external audit, relevant internal audits and audits issued by the Office of the Inspector General (OIG) of TGF;
v. Designated bank accounts – Where Designated Accounts (including those being used under an approved pooled funding program implementation mechanism) have been used by PR and SRs (where applicable), they have been maintained and operated in accordance with the provisions of the Grant Agreement and in accordance with the Global Fund’s rules and procedures;
vi. Safeguarding of assets – Verify that the PR has put in place mechanisms for the tracking and safeguarding of assets purchased with grant funds and that they are being used for the intended purposes. Verify that Program’s fixed asset register exists, is maintained in accordance with the Grant Agreement; that property rights or related beneficiaries’ rights are established in accordance with the Grant’s conditions;
vii. Disbursements to SRs (where applicable) – Verify that disbursements made by the PRs to SRs are in line with the SR sub-grant agreements and the approved work plan and budget. Verify that the PR follows adequate process for validating expenditure reports submitted by the SRs;
viii. Data retention and supporting documentation – Necessary supporting documents, records, and accounts have been retained in compliance with provisions of the Grant Agreement. Procedures exist for security and management of electronic data (backup systems and procedures, etc.);
ix. In addition the Global Fund may request the auditors to review the following areas of concern, in which case the additional scope would be agreed between the Global Fund and the auditors in advance;
x. Goods and services – have been procured transparently, competitively and in accordance with Grant Agreement and relevant procurement Guidelines approved by TGF.
xi. Procurement systems for pharmaceutical and health products – Verify the evidence that procurement transactions were undertaken in accordance with the Grant Agreement and the organization’s policies and procedures;
xii. Value for Money – review grants expenditures with due attention to economy and efficiency.
The Auditors shall prepare a single consolidated report of the statement of accounts for 2016 covering all financial transaction undertaken by the PR.
The primary output of the audit will be the signed consolidated final audit report, the Management Letter being an important part if not the most important part of the deliverables. It shall be the sole responsibility of the auditor to represent its opinions professionally.
The draft consolidated audit report shall be submitted within six weeks from commencement of the assignment. The PR and SRs will endeavor to provide responses to comments (if any) within two weeks from date of receipt.
The auditor will submit the final report, in both hard and electronic copies, within two (2) weeks from submission of responses. Further information can be obtained at the address below during office hours 08:30hrs to 17:00hrs from Monday through Friday. The IHPAU – MOHS now invites eligible consultants to indicate their interest in providing the services. Interested consultants must provide information indicating that they are qualified to perform the services (brochures, description of similar assignments, experience in similar conditions, availability of appropriate skills among staff, etc.). Consultants may associate with other firms in the form of a joint venture or a sub-consultancy to enhance their qualifications.
A consultancy firm will be selected in accordance with the procedures set out in the Public Procurement Act of 2004 and Public Procurement Regulation of 2006 (Amended June 2016) and the IHPAU Joint Fund Management Manual in accordance with Cost Quality Selection Method as set out in the Consultant Guidelines. Interested consultants may obtain further information at the address below from 09:00 – 17:00hrs GMT. Expressions of interest must be delivered in a written form to the address given below (in person, or by mail) on/or before 10:00am GMT on the24th April, 2017.
All bids must be delivered to:
The Team Lead – Alpha Umaru Jalloh
IHPAU - Ministry of Health & Sanitation
Attn: The Procurement Specialist
Integrated Health Projects Administration Unit
Ministry of Health & Sanitation Extension Office