Terms of Reference for the’Financial Audit of the CAMELEON/AFD project
N° CONVENTION AFD CPH1068 01 X
« Strengthening and perpetuation of CAMELEON model for the protection of’ childhood and against sexual violence in the Philippines (phase 3) »
GENERALITIES :
Entity : CAMELEON Association France
Object : Audit of the Project : « Strengthening and perpetuation of CAMELEON model for the protection of’ childhood and against sexual violence in the Philippines (phase 3) »
Period to audit : 1 September 2022 to 31 August 2025 (36 months)
2 Slices : 1 September 2022 – 29 February 2024 (Slicing 1) /
1st march 2024 – 31 august 2025 (Stage 2)
Budget : 1 800 000 € : 769 189€ (slice 1), 1 030 811€ (slice 2)
Co-financing of’AFD : 700 000 € (39%)
Deadline for submission of tenders: 15 February 2024
Estimated start date : 15 March 2024
Places of the’audit : Paris (France), Iloilo City and Silay City (Philippines). The verification of supporting documents for eligible expenditure requires verification work in the country of’s of the project (Philippines) as well as’ in France.
I. FOREWORD
CAMELEON is an international solidarity association, recognized charity and’assistance (labelled IDEAS), founded by Laurence LIGIER. L’antenne in the Philippines was created in 1997 and 1998 for the French’antenne, with the aim of helping abused and disadvantaged children. It was created at the request of the social services of Region VI of the Philippines to welcome, protect and reintegrate young girls who are victims of sexual violence into society, because there was no’ structure in capacity to welcome and reintegrate these young girls into society.
Our vision : CAMELEON aspires to a world free of sexual violence, in which children grow up with dignity and respect for their rights, and where adults are responsible and caring for them.
Our mission : CAMELEON is developing a comprehensive approach to address the causes and effects of sexual violence against children and adolescents.
- Protect & support victims of sexual violence in the Philippines by accompanying them with their families on the road to resilience.
- Favour the autonomy of beneficiaries and the socio-economic development of families in their communities.
- Training and accompanying beneficiaries to engage as ambassadors and supporters
actives of’association.
- Sensitize the general public, especially young people in the Philippines and France, on the rights of
L’Child and free the floor on sexual violence.
- Make advocacy working with institutions and the media to advocate for the rights of the Child and the fight against sexual violence to be political priorities at local, national and international level.
The main missions of CAMELEON France (project leader) are as follows :
CAMELEON France runs a network of international’ennes, including CAMELEON Philippines. It participates in the’ identification of projects and supports the development and implementation of programs in the Philippines. It provides support in raising and raising funds, recruiting sponsors, training volunteers in the field (volunteers and trainees), etc, ’sends collaborators and’experts on site, organizes events and ensures the external communication of the structure and projects.
In addition, CAMELEON France develops and maintains relationships with public and private donors financing projects and programs in the Philippines. CAMELEON Philippine is in charge of the implementation of the projects, its follow-up with the beneficiaries and its evaluation. The local team collects information and data, writes reports and shares information and field documents with CAMELEON France.
CAMELEON France is responsible for the implementation of the activities taking place on the national territory.
Indeed, faced with the reality of taboo and insidious sexual violence committed against minors on the national territory, CAMELEON Association France strengthened and developed the Social Mission France in 2019 in order to’ implement actions on the national territory (while being inspired by good practices and lessons learned from the Philippines). CAMELEON intervenes in schools and extra-curricular institutions with a’ citizenship education approach to raise awareness among students about the rights of the’Enfant, violence prevention, girls-boys’equality, etc, risks related to the Internet and social networks and international solidarity.
Member of several networks for the protection of the rights of’Child, CAMELEON carries out awareness-raising and advocacy actions in France with the aim of raising awareness about sexual violence and cyber-pedocriminality among the general public, institutions and public authorities.
The main missions of CAMELEON Philippines (local partner) are as follows :
CAMELEON Philippines is at the origin of the project proposal, formulated with the support of CAMELEON France.
CAMELEON Philippines was created in 1997 by Laurence Ligier, in response to the aforementioned context. It is a recognized association of’utility registered in the Philippines by the Commission of Security and’Echange and accredited by the Ministry of Social Protection and Development (DSWD) and the Philippine Council for NGO Certification (PCNC).
CAMELEON Philippines intervenes with a comprehensive programme to combat sexual violence against children, acting directly with young and small victims coming from the Western Visayas Region 6, their families, communities in partnership with local institutions ; this is in order to fill the ever-present shortcomings of the Philippine government in the establishment of structures dedicated to the reception of victims as well as the implementation of child protection programmes and the application of laws.
Personal protection and reconstruction: CAMELEON has built three’Home Houses in the Philippines to protect young girls who are victims of sexual violence, while helping them to rebuild. Placed in CAMELEON by social services, girls aged 5 to 17 are cared for, they go to’ school, participate in sports activities, etc, artistic and recreational and find the gestures of the’ childhood that’on had stolen from them. In this context, sport and the circus are an integral part of CAMELEON’s programmes. In addition, a specialized team provides medical and psychological care to young girls. They also receive legal aid if they decide to prosecute their attackers.CAMELEON’s mission is to protect and support young girls who are victims of sexual violence by accompanying them with their families on the path of resilience and healing.
Reintegration and Autonomy : After a stay of 3 or 4 years spent in Maison d’Accueil, young girls remain accompanied by CAMELEON until their family reintegration and/or insertion in the professional world, the, that is to say in their biological family, a’accueil family, the home of’ students of CAMELEON in Iloilo or a student room. In this context, they continue to be educated and benefit from’a medical follow-up,’a psychological support and’a legal aid. Through school sponsorships, they can have access to vocational training or a higher education’ course as well as extra-curricular activities such as sports and circus.
Education & Development : CAMELEON has set up a system of school sponsorships for the benefit of’children/youths (boys and girls) from disadvantaged families and in a situation of out-of-schooling. This programme aims to finance their studies and, where appropriate, their vocational training. Children, as well as their families, benefit from the medical and social services of CAMELEON. In addition, income-generating projects (agricultural farm, bakery, sewing workshop) and training are set up to allow families to live in self-sufficiency. CAMELEON thus promotes the autonomy of beneficiaries and the socio-economic development of their communities.
Prevention & Advocacy : CAMELEON carries out awareness-raising and advocacy activities with the general public, local, national and international authorities in order to prevent sexual violence and child abuse. In this context, CAMELEON has trained former’ beneficiaries to speak in public so that they become ambassadors and intervene with local populations to raise awareness of the rights of the’Child, to sexual violence as well as on the themes of health and’sexual education. These young leaders as well as the parent leaders within their community take over and become actors of change themselves.
’ emergency aid : CAMELEON can, through the mobilization of its teams and donors, emergency response (particularly in the event of natural disasters or more recently the coronavirus health crisis) to provide care, food, health care and, clothing or any other form of’aide such as the reconstruction of the homes of families/local staff and’accueil structures.
II. PROJECT DESCRIPTION
The findings remain alarming in the Philippines: one in 5 children is a victim of sexual violence; 70% are girls. The precariousness of existing structures and socio-cultural factors explains these worrying figures that know no borders: violence is also insidious and taboo in France.
In response, CAMELEON has been intervening for over 25 years with a comprehensive program to combat sexual violence against children, by acting directly with girl victims from the Western Visayas Region, in order to promote their reconstruction and reintegration, but also with their families, communities in partnership with local institutions. Its holistic, transversal and innovative approach has been recognized as impactful.
The’ impact of CAMELEON in recent years is significant, which has been confirmed by external evaluations (on Phases 1 and 2 of projects supported by’AFD). The support of’AFD has directly benefited every year 250 girls victims of sexual violence and 300 young people and families from disadvantaged communities and has raised awareness among more than 500,000 people. To date, the needs are still very real, especially in the context of post-pandemic.
Phase 3 of the project is part of the continuity of the projects supported by’AFD and aims to strengthen CAMELEON programs and practices as well as the capacities of stakeholders with the objective of sustainability and replication of programmes at local and international level.
Indeed, during phase 3, CAMELEON strengthens the reconstruction and sustainable reintegration into society of young girls who are victims of sexual violence. The fight against sexual violence in the Western Visayas region of the Philippines is maintained by capitalizing on the knowledge acquired and good practices, including, but also by involving more directly all stakeholders (youth, families, communities, teams, local authorities, partners) in measures for the protection of the CHILD’.
CAMELEON is focused on strengthening its organization internally and external recognition as a’expert in the field of child protection in order to perpetuate and deploy the « model CAMELEON » with a first reply in France.
The’ intervention logic is as follows: CAMELEON continues to provide full support to young girls victims of sexual violence in its three’Home Houses in the Philippines. Parents and families are involved in the fight against sexual violence, while former beneficiaries gain autonomy to become actors of social change. Awareness-raising activities are maintained to involve communities and local partners in the promotion of the rights of the CHILD’. CAMELEON is also strengthening partnerships with like-minded local institutions, while Education for Citizenship and International Solidarity (ECSI) activities are included in Phase 3, with a pilot project in the Ile-de-France region. Finally,CAMELEON Philippines strengthens the capacities of its organization and its team to allow the project to be sustainable over time.
Description of the project :
Duration: 3 years ( 2 18-month tranches ) / From September 1, 2022 to August 31, 2025
Total contractual budget : 1,800,000 €: 769,189 € ( section 1 ), 1,030,811 € ( section 2 )
Places:
- France: Ile-de-France region
- Philippines: Region VI of the Western Visayas, Panay Islands and Negros
Objectives of the action:
Overall objective: Strengthen the knowledge and good practices of stakeholders ( young people, families, communities, teams, local authorities, ) partners in child protection to better combat sexual violence in the West Visayas region of the Philippines, perpetuate and deploy the “ model CAMELEON ” with a first response in France
Specific objectives :
OS1: Strengthening the personal reconstruction and sustainable reintegration into society of young girls victims of sexual violence through a holistic and integrated approach so that’elles become autonomous adults, emancipated and responsible.
- OS1R1 : All girls who are victims of sexual violence residing in the Houses of’Accueil benefit from quality therapy and care to ensure their healing and prepare them for their reintegration into their community.
- OS1R2 : Reintegrated girls have confidence in themselves, show autonomy and live serenely in their community.
OS2 : Fight against violence, poverty and promote the’equality of genders by promoting the’emancipation, economic autonomy and leadership of young girls-boys-disadvantaged families, through access to the’education, the, to training and professional integration.
- OS2R1 : L’access to training and professional integration for socio-economically disadvantaged young people is improved
- OS2R2: Economic autonomy and leadership of disadvantaged young people and families have been improved through the Education and Development program.
OS3 : To promote the’ commitment of all stakeholders in the promotion and implementation of citizen and solidarity’ actions in favor of the defense of the rights of the’Child and’equality between women and women men, from the local level to the’international, in France and the Philippines.
- OS3R1 : The Young Ambassadors of CAMELEON carry out awareness campaigns against violence against children.
- OS3R2 : L’involvement and partnerships with local authorities in the implementation of programmes for the protection of CHILD’ are sustainable.
- OS3R3 : Alliances and partnerships, carried out in the context of raising awareness among the general public and public decision-makers on the fight against sexual violence against children, are strengthened.
OS4 : Define and document the « model CAMELEON » as a recognized’expert in the field of child protection, in order to consider a replica and a multiplication of programs on’ other territories.
- OS4R1 : Officials, public and private partners have recognized and assimilated the CAMELEON model as a reference framework of good practices for the protection of children’.
- OS4R2 : Several CAMELEON model programs are tested or replicated in France with exchanges of good practices and’expertises Sud/Nord in a logic of reciprocity.
OS5: Ensure the’ effectiveness and sustainability of’action through the strengthening of the organizational, institutional and financial capacities of the local partner.
- OS5R1 : The’ team of CAMELEON Philippines is complete, stable, trained and operational
- OS5R2: Institutional structure has been revised and improved.
- OS5R3: L’effectiveness and’efficiency of actions are improved.
- OS5R4 : The axes of’a sustainability strategy of CAMELEON Philippines are defined and validated by stakeholders.
Direct beneficiaries:
- 189 Girls victims of sexual violence, aged between 5 and 24 (80 girls in’Accueil, 50 in Passi and 30 in Silay and 109 girls reintegrated)
- 525 young people (395 girls and 130 boys) in precarious situations from economically disadvantaged backgrounds benefiting from the Education and Development programme, aged between 16 and 25 years, coming from the different provinces of the Western Visayas
- 75 Of which 37 (29 girls and 8 boys) Young Ambassadors for the rights of the’Children and 38 (27 girls and 11 boys) Young Ambassadors for Health
- 70 Parents engaged in communities
- 10 Alumni
- 12 cities/municipal councils
- 55 Barangays/villages
- 10 Schools actively involved in the protection of children’
- 75 Employees France and Philippines
- 15 Young Ambassadors in France and 1,000 middle school·· in France
Indirect beneficiaries:
- 1,944 family members of beneficiaries
- 500 Councillors and Barangay officials
- 5,000 students,
- 10,000 children and young people from communities sensitized by Young Ambassadors
- 1,500 people (professionals, students,’ guidance counsellors, police officers, teachers, lawyers and social workers)
- more than 500,000 people sensitized via social networks and media, entourage (families, peers, etc, public actors in the neighbourhoods) of Young Ambassadors and Referring adults in France and the Philippines.
Results and activities: upon request (annex XI 4)
III. L’AUDIT’S OBJECTIVE
The 39% project funded by’AFD is to be subject to an external financial audit of’ for the expenditure made within the project (2 tranches). The search for the external’auditor is the’objective of the reference terms here present.
The selected’auditeur will have to express a professional and independent opinion on the financial reports prepared by the’Association CAMELEON for the expenses implemented within the framework of the project. L’auditeur will have to :
- Comply with the list of verifications to be carried out, presented in Annex XI.2,
- S’ensure of the conformity of the financial report to the model required by’AFD,
- S’assure of the eligibility of the expenses made during the project and reported in the report
financier
- To decide on compliance with the procedures listed in the Financing Convention with’AFD and in the methodological guide of the’ support system for CSOs of’AFD (https://www.afd.fr/fr/les-organisations-de-la-societe-civile)
- Certify the financial report to be presented to’AFD
IV. L’AUDIT ORGANIZATION
IV1. Methodology and approach of’audit
The consultant will propose a methodological note for the performance of this audit. The latter will have to specify in particular the’sampling methodology to ensure the representativeness of the expenditure to be monitored at global level and for each budget heading.
IV2. Places of’Intervention
Interventions will take place at two sites :
- at the Paris office of CAMELEON France, located at 32 rue Robert Lindet 75015 Paris (France), and,
- next to CAMELEON Philippine’ antenna, located in Iloilo City (Philippines). Movements on the territories of’action namely the Houses of’Home of Passi and Silay on the’ of Negros are not excluded.
The verification of the supporting documents for eligible expenditure requires verification work in fact
in the countries of’ application of the project : Philippines and France according to the activities concerned.
V. DEROULEMENT AND EXTENT OF L’AUDIT
The’audit will take place in two stages (section 1 and section 2 of the project).
V1. Framing meeting with the’auditeur
This meeting must be held within one month of signing the contract. The main objective of this meeting is a good understanding by the’Association CAMELEON of the perimeter and control modalities of the’audit. It should enable it to strengthen the internal procedures necessary to comply with its contractual obligations in order, in the long term, to, to facilitate the work of control of the’auditor and to limit as much as possible the rate of ineligible expenditure noted at the end of’ execution of the project. This meeting can also allow the’auditeur to ISSUE recommendations to the’Association CAMELEON at the beginning of the project.
V2. The realization and restitution of the financial’audit
The’examination will include as main tasks :
- S’ ensure that all expenditure has been incurred in accordance with the provisions of the Funding Convention and the methodological guide to the’AFD CSO support scheme, and, with particular vigilance on procurement commitments.
- Verify the’eligibility criteria for expenditure reported in the financial report
- Verify the resources allocated to the project and the correct allocation of expenses per lessor.
The’eligibility criteria for expenditure are mainly as follows :
- The expenditure was actually incurred during the period covered by the Financing Convention
- Expenditure incurred was provided for in the budget and is classified in the correct budget category.
- The expenses incurred were necessary for the implementation of the project
- The expenses incurred and carried over into the financial report have been recorded and allocated to the project in the accounting system of the’Association CAMELEON or in that of its partners in accordance with the applicable accounting standards in the country of’ establishment of the latter and to the usual accounting practices.
The’auditeur will carry out all the verifications mentioned in the checklist in Annex XI2. If certain points’ could not be verified, it will be necessary to specify it and’en give the reason in the management letter.
VI. REPORTS TO PROVIDE
At the end of the framing meeting described in part V1 the’auditeur will write, in complete independence, a framing note which will record its main recommendations for the implementation of the financial’audit.
The financial’audit described in Part V2 will have to take place after the end of the first tranche of the project (1 March 2024) and after the end of the second tranche of the project project (1st September 2025).
The 2’audit reports must be provided within six months of the end of each of the 2 tranches of the project. It is imperative that they justify the verification of expenditure and provide comments on each of the controls. They must indicate the amount of expenditure declared ineligible (also commented on for each expenditure concerned). Competition procedures, retrocessions and valuations must also be assessed and commented on in the competition.
The checklist (see annex XI.2) should be annexed to the’audit report.
A management letter containing the main conclusions of the expenditure audit report and making the main recommendations.
VII. REFERENCE DOCUMENTS
- Project financing agreement between’Association CAMELEON and’AFD
- The methodological guide of the’ support system for CSOs of’AFD (https://www.afd.fr/sites/afd/files/2023-10-05-30-39/guide-methodologique-initiatives-osc-octobre-2023.pdf )
- Conventions between the’Association CAMELEON and each partner of the project
- Narrative reports of the project
- The financial reports of the project as of February 29, 2024 and August 31, 2025.
- Detailed budget of the project
- The supporting documents necessary for the verifications
VIII. TECHNICAL AND FINANCIAL PROPOSAL
The consultant invited to tender must provide the following elements to the’Association CAMELEON : A technical proposal which must indicate :
- The proposed methodology for the conduct of the’audit
- Consultant references and experiences (3 pages maximum) ;
- The CV of the stakeholder or stakeholders and the division of responsibilities ;
- The forecast calendar of’ intervention as well as’an estimation of loads in
men/days ;
A financial proposal that should state :
- The total costs of the’audit in EUR TTC
- The payment terms (schedule)
The consultant’s profile :
- L’associate signatory of the report must be a qualified accountant and member of the professional associations of the Accountants.
- The associated staff must have experience in project audits financed by French public donors.
- Application of recognized professional standards (IFAC, IDEAS, …)
The Declaration of’integrity, of’eligibility and of environmental and social commitment completed and signed
by the authorised person, if the contract is greater than or equal to 20 000 euros (see. Annex XI.3).
IX. APPLICATION PROCESSING
IX.1. App evaluation
The Consultant will be chosen by the selection method based on quality and cost :
- Technical offer: understanding of RTDs, methodology, experience of the consultant or consultants
- Financial offer : daily rates, number of days offered, additional costs, global offer corresponding to the available budget
The technical assessment will follow the following’assessment grid :
TECHNICAL OFFER
60%
Understanding of the TDR/Presentation of the methodology used
10%
Consultant’s references and experiences
30%
Experiences of’audit of NGO structures
10%
’audit experiences of international projects
10%
Experience in public funding’audit
10%
CV of the stakeholder/share responsibility
10%
Forecast intervention schedule/estimation of loadsin day/man
10%
FINANCIAL OFFER
40%
TOTAL
100%
Once bids have been received and analysed, applicants reserve the right to negotiate proposals with shortlisted candidates.
The applicant also reserves the right not to select any candidate if no offer was made
deemed satisfactory.
Any information regarding the project « Strengthening and perpetuation of the CAMELEON model for the protection of’ childhood and against sexual violence in the Philippines» of the CAMELEON Association and included in the documents of this appeal d’offers or supplied separately must be treated in a strictly confidential manner by the provider. The applicants agree not to disclose or publish any information relating to this’offers call.
Similarly, any document provided by the claimant will be considered confidential.
IX.2. Budget
The maximum budget for’audit is 20,000 euros all taxes included and all field missions included.
X. APPENDICES
X.1. Project Budget
Please request file « Annex XI.1 »
X.2. Questionnaire to be completed by the’auditeur and to be submitted to the French Agency for Development’
Please request checklist for the’Financial Audit
How to apply
XI. SENDING OFFERS
The offers, are to be sent, by mail, in French language, with in object the reference : CAMELEON/AFD financial audit, imperatively to the following addresses: laurenceligier@cameleon-association.org and direction@cameleon-association.org with request of’ acknowledgment of receipt.
Deadline for sending applications’ : on 15 february 2024
