Terms of Reference (TOR) for the External Auditors


Terms of Reference (TOR) for the External Auditors


Civil Society Scaling-up Nutrition in Nigeria (CS-SUNN) is a non-governmental, non-profit making coalition, made up of organizations with a passion to promote quality nutrition in Nigeria. The Coalition was formally launched on the 7th of August, 2014.

Our vision is to transform Nigeria into a country where every citizen is food and nutrition secured. We pursue this lofty goal by mobilizing Non-State Actors to advocate, generate evidence, build capacity and stimulate communities to scale up nutrition in Nigeria. Since inception the Coalition has been advocating for improved nutrition in Nigeria through holding government accountable and ensuring policy implementation by all stakeholders.

CS-SUNN is requesting proposals from licensed certified public accounting firms to audit its financial statements for the fiscal year ending December 31, 2020, with the option of auditing its financial statements for the subsequent two (2) fiscal years.  This audit is to be performed in accordance with the provisions included in this request for proposal:

Objectives of the Audit:

The objective of the audit is for the auditors to conduct audit reviews as follows:

  1. The auditors shall express an independent professional opinion as to whether the financial statements present fairly, in all material respects, the financial position of CS-SUNN in accordance with the International best practice in the non-profit industry.
  2. The audit shall be carried out in accordance with the International Standards on Auditing (ISAs) as issued by the International Federation of Accountants (IFAC). The auditors in their duties shall comply with the duties imposed upon them by the Audits Professions Act and the Companies and Allied Matters Act, Cap. C20, Law of the Federation of Nigeria 2004.
  3. The Audit shall establish whether or not appropriate supporting documents, records and books of accounts relating to all activities have been kept. Clear linkages should exist between the books of accounts and the financial statements presented.
  4. Produce complete and accurate financial statements of project revenues and expenditure during the period under review.
  5. Management letter-The Auditors shall prepare a management letter after the completion of the audit in which auditors will:
  • Identify specific deficiencies or areas of weakness in systems and controls, and make recommendations for their improvement;
  • Examine on test basis that appropriateness of supporting documents, records and books of accounts relating to all project activities;
  • Include management responses to audit findings and recommendations;
  • Point out any matters that come to the auditor’s attention during the audit that might have a significant impact to the implementation of the program
  • Examine, assess and report on compliance with the terms and conditions of the agreement between funding partners and CS-SUNN and applicable laws and regulations within accounting and taxes;
  • The auditor shall report the identified amount in case there are any missing supporting documents;
  • Bring to the Executive Secretary’s attention any other matter that the auditors consider pertinent.

3.1. The successful bidder will be required to perform the following types of external audits

         (Only list the applicable items):

  • Risk based audits (this includes, but are not limited to, audits on the Financial, Human Resource);
  • Compliance audits;
  • Performance audits;
  • Audits on predetermined objectives (performance information);

3.2. The scope of external audit work entails testing and evaluating the adequacy and    effectiveness of the organization’s systems of internal control and to make recommendations, basically auditors are expected to:

  1. Review  the  effectiveness  and  efficiency  of  the  financial  and  human  resource management process.
  2. Appraise the effectiveness and efficiency with which resources are employed and identifying opportunities to improve operating performance.
  3. Review the reliability and integrity of financial and operating information and the means used to identify measure, classify and report such information.
  4. Review the systems established by management to ensure compliance with those policies, laws, regulations and controls that could have a significant impact on operations  and  determine  whether  the  organizations  is  in  compliance  with  its financial, administrative and   property management procedures and other relevant legislation that governs the organization.
  5. Ensure that the organization adheres to the corporate governance requirements as prescribed in the organization’s internal rules and regulations.
  6. Review operations or programs to ascertain whether the results are consistent with established objectives or goals and whether the operations or programs are being carried out as planned.

3.3. Execution of audit assignments will be as follows:

  1. Assignments are to be performed in accordance with the International Standards on Auditing (ISAs) as issued by the International Federation of Accountants (IFAC).
  2. The execution of each assignment shall be in accordance with the instructions the bidder will get from the client.
  3. In carrying out the work, the successful bidder must ensure its staff maintains their objectivity by remaining independent of the activities they audit.

3.4.    Location of services

The required service of external audit will be rendered at CS-SUNN National Secretariat, situated at Plot 203 Cadastral Zone B02, Off Oladipo Way (Beside Concordia Apartments) Durumi District Abuja.

  1. Technical Requirements

Thorough research must be conducted for benchmarking purposes and estimation of overall hours by the organization inviting tenders, the overall hours should be the basis for evaluation of the following in the bidding process:

4.1. Explanation of the approach to performing an external audit, including the audit    methodology, nature, timing and extent of audit procedures to be performed;

3.2. Demonstration of experience and expertise of external auditing for non-governmental    organizations;

3.3. Providing an activity plan (project plan) of actions to achieve the objectives of the external audit function, specifying budgeted hours, timelines and sequence for its audit procedure and level of staff to be assigned;

3.4.  Incorporating  CV’s  of  the  proposed  professional  staff  of  the  core  management  team proposed for the engagement and the authorized representative submitting the proposal. Key information should include the position of the individual in the company, the role that the individual will have in the engagement, number of years’ experience, all tertiary and professional qualifications, professional memberships, experience, and degree of responsibility held in various assignments during the last three (3) years. CVs must be maximum one (1) page per staff member.

3.5. Proof of experience in performing external audit services: list current and past clients where the bidder carried out external audit along with the name of the organization, contact person, designation, contact number, nature of the external audit service and length of the appointment for at least three (3) non-governmental organizations where you have rendered external audits services in the last three (3) years.

3.6. Proposals must remain valid from the submission date. CS-SUNN will make its best effort to complete negotiations within this period.  If the Proposal validity period of 30 days is extended, bidders have the right to withdraw their Proposals.


Proposals will be evaluated in two parts. The technical proposal shall bear 60% of the total marks while the financial proposal shall bear 40% of the total marks.

  • Proposals should make clear about the relevant skills, experience and capacity of the participant, in respect of this particular TOR
  • Proposals must contain the details of the proposed approach to be adopted in order to deliver the service in accordance with the TOR
  • Proposals  should  clearly  indicate  whether  or not  bid participants  have  the  capacity to meet the requirements of the TOR

Only shortlisted audit firms will be contacted. Please note that this advert contains full Terms of Reference, hence no further tender documents are available.

Proposal submission  

To be considered, two (2) copies of a proposal must be addressed and sent to the Executive Secretary at Plot 203 Cadastral Zone B02, Off Oladipo Way (Beside Concordia Apartments) Durumi District Abuja by 12:00 noon on August 24th, 2020 latest.  CS-SUNN reserves the right to reject any or all proposals submitted.

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