Context
NRC is an international NGO established in Norway and founded at the end of the Second World War which strives to protect the rights of displaced people during crises.
The Central and West Africa Regional Office (CWARO), located in Dakar, Senegal, supports and supervises national NRC programs in Burkina Faso, Cameroon, Central African Republic, Democratic Republic of Congo, Mali, Niger, Chad and Nigeria.
All of these countries are experiencing a deteriorating security situation, growing humanitarian needs and increasing displacement due to conflict and climate change. NRC programs and advocacy support conflict-affected families in the sectors of housing, food security and livelihoods, education, water and sanitation, camp management , protection and legal assistance. NRC has more than 1,600 employees in the region, working to provide humanitarian assistance to vulnerable populations in the region.
In 2014, OHADA (Organization for the Harmonization of Business Law in Africa) adopted a unified accounting system applicable to commercial entities (SYSCOHADA). This system did not apply to non-profit organizations and therefore NRC was technically not impacted.
In 2023, a Uniform Act relating to the accounting system of non-profit entities (SYCEBNL) was adopted and will be applicable from January 1, 2024 in all OHADA countries (UEMOA: Ivory Coast, Benin , Burkina Faso, Guinea Bissau, Mali, Niger, Senegal, Togo / CEMAC: Cameroon, Central African Republic, Republic of Congo (Brazzaville), Gabon, Equatorial Guinea, Chad/+ Guinea Conakri + Comoros).
This act will be applicable to all associations, foundations, endowment funds and entities implementing development projects.
Size criteria have also been applied: the act is applicable to entities which have a total balance sheet > 100,000,000 XFA (150,000 USD) and/or resources > 200,000,000 XFA (300,000 USD) and/or a workforce > 20 people .
Based on the elements below, this act will therefore be applicable to all countries of intervention in the CWA Region as well as Togo, Benin and Chad if the ongoing evaluations confirm the opening of a country office in these states. Only Nigeria is not impacted by this decision, i.e. 8 out of 9 countries in the region are affected.
In practice, this involves being able to report according to a standardized accounting plan, a report which must therefore be reviewed and validated annually by an Auditor in each of these countries.
This chart of accounts will therefore be the same as the chart of accounts for commercial entities (SYSCOHADA) with a certain number of additions relating to non-profit entities. All the elements relating to this chart of accounts and this harmonized accounting system are therefore available.
Informed in September 2023, NRC Senegal to organize an information session with an auditing, accounting and consulting firm, with which NRC already has a legal consulting contract in progress.
During this training which took place in December 2023, NRC was able to further understand the requirements and issues associated with this process and develop an action plan which will allow the organization to put in place the necessary system to respond to this new accounting framework.
Mission Objectives
NRC therefore wishes to initiate the work of bringing the organization into compliance with the OHADA Uniform Act requiring the application of the SYCEBNL accounting plan for non-profit organizations.
To do this, NRC wishes to be supported in this process by solid technical expertise in three phases:
Phase 1 (July – August 2024)
- Establishment of a correspondence matrix between the accounting plans of NRC and that of SYCEBNL
- Establishment of the 2024 opening balance sheets for the 8 subsidiaries
Phase 2 (September 2024 – April 2025)
- Preparation and establishment of 2024 financial statements for the 8 NRC subsidiaries and support in the certification of the 2024 accounts by the Statutory Auditors in the different countries
Phase 3 (May 2025 – April 2026)
- Support and advice for the production of 2025 financial statements by NRC
We are pleased to invite auditing, accounting and consulting firms with the skills and experience required to carry out this mission to propose their financial and technical offers no later than May 23, 2023.
Bidders interested in providing audit and consulting services are requested to submit a letter of interest accompanied by copies of the following documents:
- Copy of company registration – Mandatory
- Copy of tax registration – Mandatory
- References and certificates of experience (NGOs and UN) – Mandatory
- Copy of identity documents of the company director(s) – Mandatory
- Brief description of the service, the approach, the planning and the methodology envisaged. Note that in terms of methodology, NRC will require the involvement of an NRC focal point in Phases 1 and 2 that we would like an initial assessment to be established for a country, then discussed with our focal point in order to ensure understanding the issues and challenges internally as well and thus to ensure all the tasks with lighter support during Phase 3.
Offer evaluation
NRC reviews legal documentation and other information submitted by bidders to verify eligibility, then reviews and scores submissions based on the following criteria;
A. Administrative assessment (pass or fail): Method of submission, company registration/tax registration, Tax Identification Number (TIN), brief description of methodology and service description, technical documents, financial proposal.
B. Financial Proposal (40%): A financial proposal with details of fees and cost structure for each Phase described below in section 4 (See terms of reference).
C. Technical evaluation:
- Valid audit license and registration with the Order of Chartered Accountants and Chartered Accountants (5%)
- Brief description of the service, the approach, the planning and the methodology envisaged. Note that in terms of methodology, NRC will require the involvement of an NRC focal point in Phases 1 and 2 and that we would like an initial assessment to be established for a country, then discussed with our focal point in order to ensure understanding of the issues and challenges internally as well and thus to ensure all tasks with lighter support during Phase 3 (30%)
- Previous experience in carrying out similar missions and provide two or three references (10%) :Proven experience in leading advisory missions similar to that requested, preferably in the Central and West Africa region.
- CVs of consulting team members highlighting the qualifications and relevant experience of the firm or service provider. (15%) : Academic/professional qualifications in areas relevant to the study.
How to apply
Withdrawal of the file relating to the call for tenders:
Please download the tender dossier HERE
For any questions or need for clarification regarding this call for tenders, please contact: sn.procurement@nrc.no
NB: Offers must be clearly marked
“The call for tender number” – Response to “Lot number”
Submission of files:
All bids must be submitted no later than 4:00 p.m. (Senegal Time) on May 23, 2024 to the above address at the NRC office in Dakar or to the following email address: sn.tender@nrc.no . No offers will be accepted after this deadline.