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  • Posted: Jan 30, 2023
    Deadline: Feb 3, 2023
  • Medecins Du Monde - For more than 30 years, Medecins Du Monde, a campaigning medical organisation committed to international solidarity, has been caring for the most vulnerable populations at home and abroad. It has continued to highlight obstacles that exist in accessing health care and has secured sustainable improvements in health-for-all policies. Tho...
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    Audit Consultancy( TOR)

    Terms of Reference (TOR) for the External Auditors


    For more than 40 years, Médecins du Monde, a campaigning medical organization committed to international solidarity, has been caring for the most vulnerable populations at home and abroad. It has continued to highlight obstacles that exist in accessing health care and has secured sustainable improvements in health-for-all policies.  Those working for this independent organization do not solely dispense care and treatment but condemn violations of human dignity and rights and fight to improve matters for populations living in precarious situations. 

    MdM currently works in 30 countries across all continents where it focuses on 5 priority areas: emergency and crisis, sexual and reproductive health, harm reduction, migrants, and displaced populations (health rights), health and environment.

    MdM is active in North-East Nigeria since 2016. The program is implemented around the main following components:

    • Access to primary health care
    • Nutrition treatment (severe acute malnutrition)
    • Gender based violence survivors' treatment
    • Mental health and psychological support

    MdM has its coordination office in Maiduguri and a sub office in Damboa. The team is composed of around 6 expatriates and 170 national staffs.

    Until recently MdM's intervention was emergency oriented, with five MdM run primary health care centers (3 in Maiduguri, 2 in Damboa) plus an emergency response team (ERT) for rapid response to sudden population displacements and cholera outbreaks.

    In addition, MDM Damboa medical team is semi-remotely supporting 2 health posts (Ministry of Health) outside Damboa town.

    Médecins du Monde France intends to engage an independent and external auditor for the purpose of auditing the project in accordance with our agreement resulting in audited financial statements.

    Objective of the Audit:

    • Primary objective will focus on auditing withholding and payee tax as stipulated on the demand notice by Borno IRS, with the aim to obtain the Tax clearance certificate from Federal Inland Revenue Service (FIRS) in Nigeria.
    • The overall objective of the audit of MdM’s financial statements is to enable the auditors to express an independent professional opinion on the financial position of MdM and to ensure that the funds utilized to MdM’s activities have been used for their intended purposes.
    • The books of accounts of MdM provide the basis for preparation of the MdM’s Financial Statements. Proper books of accounts as required by Nigerian law have been maintained by MdM and maintain adequate internal controls and supporting documentation for the transactions

    Scope of the Audit

    • The audit should be carried out in accordance with the International Auditing Standards and will include tests and verification procedures as the auditors deem necessary.
    • Verify all funds have been used in accordance with the established rules and regulations of MdM and only for the purposes for which the funds were provided.
    • Goods, works, and services financed have been procured in accordance with the MdM established rules and procedures.
    • 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 to.
    • The financial statements have been prepared by MdM management in accordance with applicable accounting standards and give a true and fair view of the financial position of MdM and of its receipts and expenditures for the period ended on that date; and that the info euro monthly exchange rates have been applied correctly, converting the expenditure from local currency to grant currency in the financial report.
    • Comprehensive assessment of the adequacy and effectiveness of the accounting and overall internal control system to monitor expenditures and other financial transactions.
    • Express an opinion as to reasonableness of the financial statements in all material respects.
    • Conduct entry and exit meeting with the Finance Coordinator and Head of Mission of MdM

    In addition to the audit report, the auditors will prepare a Management Letter on the following:

    • Give comments and observations on the accounting records, procedures, systems, and controls that were examined during the course of the audit.
    • Identify specific deficiencies and areas of weakness in systems and controls and make recommendations for improvement.
    • Report on the implementation status of recommendations pertaining to previous period audit reports.
    • Communicate matters that have come to their attention during the audit which might have a significant impact on the sustainability of the organization.
    • Bring to the Head of Mission’s attention any other matters that the auditors consider pertinent.
    • External Tax auditors to audit MDM in Nigeria on Withholding tax liabilities from commencement in Nigeria to date - 2016, 2017, 2018, 2019, 2020 and 2021.
    • Provide a final report of Withholding tax liabilities from the exercise to MDM-Fr in Nigeria.
    • Provide Audited financial statements.
    • Include an estimate computation Tax statement.

    Audit Fees:

    The audit fees will be fixed through a competitive bidding process.

    Audit Duration:

    The audit work on payee and WHT should be completed within 3 weeks. The financial audit of MDM books from 2016-2021 follows afterwards. The priority will be on payee and WHT for the first 3 weeks.


    The report on this audit should describe the purpose and the agreed-upon procedures of the engagement in sufficient detail to enable the MdM to understand the nature and extent of the procedures performed by the Auditor.

    Periods covered

    The reports on this audit should cover the following financial year:

    • 2016
    • 2017
    • 2018
    • 2019
    • 2020
    • 2021


    • The Auditors on completion of the audit work will submit 5 (five) original copies of the Audit Report appended to the Financial Statements along with the reports to the attention of the Head of Mission.
    • Management letter in accordance with the scope of work described here before.

    Qualification of the Audit Firm:

    • The audit firms should be based in Maiduguri or Abuja. (Verifiable physical address must be provided)
    • The audit firms select operative for this engagement should be registered and have a license with the Institute of Chartered Accountants of Nigeria (ICAN) and Association of National Accountants of Nigeria (ANAN)
    • The audit firm must demonstrate that s/he employs adequate staff with appropriate professional qualifications with international standards, in particular International Standards on Auditing (ISA). Thus, the acceptable auditor stamp/seal is expected to be affixed on the final report.
    • The audit firm must provide at least 2 reference contacts of INGOs who they have worked for in Nigeria.
    • The audit firm should be registered with the Corporate Affairs Commission (CAC). For at least the previous 5 years.
    • The audit firm should have a valid tax clearance certificate. (For the past 3 years running)
    • The audit firm should have experience in tax returns to Borno IRS and FIRS. (Evidence of such may be shared if possible)


    Indicative Timetable

    Deadline for an expression of interest:

    03/02/2023 at 5pm (Nigeria time)

    Deadline for filing a complete proposal:


    Preferred mission launch date:


    Preferred date for the “field” phase: 


    Preferred final report delivery date:



    This timetable is for information only and subject to modification.


    Detailed Application Methods

    The expression of interest will be considered complete if it includes the following 2 elements. It must be sent via sealed hard copy bids with the subject line “Audit Services/MDM Nigeria Mission” to the following address:


    Medecins du Monde/Doctors of the world Office

    No. 5 Waziri Street, Off Circular Road, Off Damboa Road

    Old GRA, Maiduguri.

    Expressions of interest submitted in any other manner will not be taken into consideration.

    The deadline for submitting an expression of interest is 03/02/2023 at 5pm (Nigeria time).

    A maximum of four (4) candidates will be shortlisted and invited to submit a complete technical and budget proposal in response to the terms of reference to be provided to them. 



    Method of Application

    Interested and qualified candidates should forward their CV to: using the position as subject of email.

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