External Audit of the accounts of PIDACC/NB’S Regional Coordinating Unit (RCU) within the framework of the Niger Basin Authority (NBA)

The Niger Basin Authority has received from the African Development Bank/African Development Fund/Green Climate Fund/Climate Investment Fund/and Global Environment Facility a Grant for covering the cost of the Programme for Integrated Development and Adaptation to Climate Change in the Niger Basin (PIDACC/NB), and intends to use part of the proceeds of this Grant/Loan to finance a contract for a SERVICE DELIVERY RELATED TO THE EXTERNAL AUDIT OF THE ACCOUNTS OF PIDACC/NB’S REGIONAL COORDINATING UNIT (RCU).

The external audit will cover the accounts of PIDACC/NB Project’s Regional Coordinating Unit based in Niamey, within the NBA, and PIDACC/NB’s consolidated accounts. The audit of financial statements shall enable the auditor to give a professional opinion on both the financial position of PIDACC/NB’s Regional Coordinating Unit (RCU) and the project’s consolidated accounts as a whole at the end of each covered fiscal year based on a three (3) year contract whose continuation, from one financial year to the next, is conditional on the auditor’s performance deemed satisfactory by the project and the Bank. The audit shall cover fiscal years 2019-2020 (from 4th April 2019 to 31st December 2020), 2021 and 2022. The auditor shall also give a separate opinion on expenditure summary statements used for disbursements under the Special Accounts at the regional level in Niamey and on the transaction accounts of the various national coordinating units in the 9 countries for GEF and CGF funds received from the Regional Coordinating Unit and the expenditure made in the year ended on the same date.

The 9 National Coordinating Units covered by the audit are: Benin, Burkina Faso, Cameroon, Côte d’Ivoire, Guinea, Mali, Niger, Nigeria and Chad. Each Regional Coordinating Unit has several funding sources. However, the audit will only involve GEF and GCF funds in countries managed by the RCU.

The services planned under this contract include:

1. The audit shall be performed in accordance with the standards set out in the ToRs and shall include such tests and audit procedures deemed necessary by the auditor in view of the circumstances;