External Audit Services for Year - 2026 at Norwegian Church Aid ('NCA')

Contracting Authority: Norwegian ChurchAid - Nigeria Procurement department:

Address :135, Mandara Close, Behind Doctors Quarters, Old GRA, Maiduguri, Borno State, Federal Republic of Nigeria

ANNEX 1 - TERMS OF REFERENCE

Overall objective:

The overall objective is to verify NCA Nigeria’s correctness of financial reports, its adherence with government regulations, grant agreements and NCA policies as well as the soundness and strength of its internal control systems.

Purpose:

The purpose is to contract external audit services for the audit of NCA’s Annual Financial Statement, and interim audit of internal compliance.

Results to be achieved by the Contractor:

• The issuance of a signed and stamped audit opinion confirming the validity of accounts.
  • For the country office in general, and
  • For NORAD funded projects
• The issuance of a minimum of four management letters;
  • Management letter for the interim audit, covering 1 January to 30 June 2026.
  • Management letter for the Norad Safer Birth Bundle of Care (SBBC) project, covering 1 January 2025 to 30 June 2026.
  • Management letter for the final annual audit of the country office, covering 1 January to 31 December 2026.
  • Management letter for the Norad funded projects, covering 1 January to 31 December2026.
• Submission of all the documentation/annexes as required by NCA’s Global Group Auditor in Oslo, Norway.

SCOPE OF THE SERVICES

The Services required by the Contracting Authority are described below. The Candidate shall offer the totality of the Services described in the Terms of Reference. Candidates offering only part of the required Services will be rejected. The external auditing services will be carried out from NCA’s main office in 135, Mandara Close, Behind Doctors Quarters, Old GRA, Maiduguri, Borno State, Federal Republic of Nigeria. In addition, auditors will be expected to visit NCA Nigeria partners’ offices as provided by the Contracting Authority.

Auditing procedures must be performed in accordance with the International Standards on Auditing (ISA). The scope of work must be wide covering a range of issues e.g., legal/ statutory obligations to Nigeria, procurement and logistics, assets and liabilities, salaries and allowances, programme and financial oversight, accounting practices and internal control.

Deadlines and expected main tasks to be carried out by the external auditing team are:

• Interim audit covering1 January 2026 to 30 June 2026 accounts and internal controls with submission of a dated and signed Management Letter before 30th of September 2026.
• Project audit of the Safer Birth Bundle of Care (SBBC), funded by Norad, covering the period from January 2025 to June 2026, including the submission of a signed audit opinion, management letter, and all required supporting documentation by 30th November 2026.
• Annual audit of the Country Office financial statements for the calendar year January 2026 to December 2026 and internal controls with submission of a signed audit opinion, management letter and all required supporting documentation before 20th of February 2027.
• Annual audit of Norad funded projects financial statements for the calendar year January 2026 to December 2026 with submission of a signed audit opinion, management letter and all required supporting documentation before 20th of February 2027.

All documentation including any additional annexes required are to be submitted in English and in pdf-format to NCA’s Global Group Auditor in Norway with a copy to NCA Nigeria Country Program. While NCA’s Global Group Auditor is responsible for the issuance of the detailed annual audit instructions, all communication concerning this contract and scheduling of audit work is with the Finance Manager for the NCA Nigeria Office.

TIMING, LOGISITICS AND FACILITIES

This contract will commence on 1st September2026 and may be extended through an annual reappointment by NCA’s Head of Global Finance and/or Director of Finance in Oslo, Norway.

The auditing team will be expected to work from NCA Nigeria premises. For this, NCA under the Nigeria Country Program will provide an adequate working space, access to internet and printers and facilitate as agreed, with accommodation and transportation to field (Monguno and Pulka) and partner offices as needed.

QUALIFICATION REQUIREMENTS

Successful bidders should fulfil the following technical requirements:

• Proof of valid registration as an auditing firm with a valid license issued by a professional body in the country of operation/proof to carry out audit assignment (work completion or contract) for the external audit.
• Proof of membership with the national organization (ACCA/CPA) of certified accountants for the responsible partner and the on-site audit team manager. A Curriculum Vitae for the proposed audit team should be submitted together with the bid.
• Proof of affiliation with an international audit network can be a strong advantage.
• Audit experience working in Nigeria set up is highly preferred.
• Documented references, ideally with other International Non-Governmental Organizations, detailing name of client, address, contact person and year.
• Availability of an audit team led by a minimum of one senior auditor with minimum 5-7 years of experience.
• Confirmed ability to meet the above stipulated deadlines.

Preferred Expertise

• Excellent evaluation ethics
• Action-oriented and evidence-based approach with strong drive for results
• Highly developed self-management, and communication skills
• Commitment to *Do No Harm*

Guiding Principles and Values

Adherence to NCA Code of Conduct, Safeguarding practices and confidentiality. The Consultant will also consider principles of impartiality, independence, objectivity, participation, collaboration, transparency, reliability, and privacy throughout the process.

Technical and financial score weighting

Proposals will be ranked according to their combined technical (St) and financial (Sf) scores using the weights of 80% for the Technical Proposal; and 20% for the offered price. Each proposal’s overall score shall therefore be: St X 80% + Sf X 20%.