REQUEST FOR PROPOSALS (RFP), FOR ENGAGEMENT OF EXTERNAL AUDITORS FOR NCA NIGERIA COUNTRY OFFICE (PR/2021/NGA/0223)
ORGANIZATION: NCA
CLOSING DATE: 16 JUL 2021

NORWEGIAN CHURCH AID (‘NCA’) is a member of the ACT Alliance and we provide emergency assistance in disasters, work for long-term development in local communities and address the root causes of poverty, we advocate for just decisions by public authorities, business and religious leaders.

Norwegian Church Aid is an ecumenical diaconal organization for global justice. We work to help the poorest and those in need, regardless of their creed, race, political or religious affiliation.

NCA has a presence in Nigeria to respond to the Humanitarian crisis in Northeast Nigeria. NCA has its core competencies in Gender-Based Violence and Water Sanitation and Hygiene. NCA has its strengths in works and invest in local partners and ensures their capacities are built from the onset of response, to enable them to have the capacity to respond in a long-term intervention including recovery and development.

Scope of Service
The external auditing services will be carried out from NCA’s office in Maiduguri, currently at No.135 Mandara Street, Off Gombole Road, Old GRA, Maiduguri, Borno State, Nigeria. In addition, auditors may be expected to travel to field offices within NE Nigeria.

Auditing procedures must be performed in accordance with International Standards on Auditing (ISA). The scope of work must be wide, covering a range of issues e.g. legal/ statutory obligations to Borno State and the Federal Government of 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 covering 1 January to 30 June 2021 accounts and internal controls with submission of a dated and signed Management Letter before 30th of September.
• Annual audit on Financial Statements for the calendar year and internal controls with submission of a signed audit opinion and all required supporting documentation before 28th of February.
All documentation including any additional annexes required are to be submitted in English and in pdf-format to NCA’s Global Group Auditor with a copy to NCA Nigeria Country Office.
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 of NCA Nigeria Country Office.

REQUEST FOR EXPRESSIONS OF INTEREST
(CONSULTANT SERVICES – FIRMS SELECTION)
NIGERIA
REINFORCEMENT OF THE HIGH VOLTAGE TRANSMISSION RING AROUND ABUJA PROJECT
CREDIT NO: CNG-1021
ASSIGNMENT TITLE: AUDIT OF THE TCN AFD-FINANCED HIGH-VOLTAGE TRANSMISSION RING AROUND ABUJA & NASARAWA INVOLUNTARY RESETTLEMENT PROCESS AND ENFORCEMENT OF TCN’S INTERNAL E&S MANAGEMENT SYSTEM AS PER APPLICABLE REGULATION AND WORLD BANK ESS

REFERENCE NO.: CS- AFS 03
DATE: 3RD JUNE, 2021
EXPRESSIONS OF INTEREST

The Federal Government of Nigeria obtained a loan from the French Development Agency (AgenceFrançaise de Développement– AFD), on behalf of the Transmission Company of Nigeria (TCN), towards the implementation of the Transmission Ring Project around Abuja in the FCT and Nasarawa State. TCN now intends to apply parts of this credit to payments under the Contract for the Appointment of a Consultant (Individual or Firm) for the Audit of the Involuntary Resettlement Process.

Given the high environmental and social (E&S) risks of such a Project, and based on its E&S risks management policy, AFD required the Project to meet the National legislation (including all International conventions ratified by the Country) as well as the World bank E&S Framework. Based on the progress of the Resettlement Action Plan (RAP) to date, TCN requires a Consultant to perform an audit of the Involuntary Resettlement process, to provide remediation measures to fill the potential gaps between the activities led and the E&S framework of the Project.Moreover, the services include an overall critical analysis of TCN Environmental and Social Management System (ESMS), focused on Involuntary Resettlement management, in order to fill potential existing gaps towards national regulation or World Bank E&S standard n°5, and prepare TOR for an overall ESMS audit and upgrade.

The total duration of the consultancy shall be sixteen (16) weeks.

Specific tasks to be carried out by the Consultant include:

Task 1: The consultant firm will develop a social safeguard-screening checklist to guide the audit. The checklist should be informed by the World Bank Operational Safeguard Policies, in particular OP 4.12 and should cover, and facilitate the assessment of, all pertinent and social safeguards issues including but not limited to:
1. The project’s social impacts and the way those impacts have been addressed so far. This will include, if and when relevant, the land acquired, the process for land acquisition, the effect of land acquisition (e.g. relocation, loss of shelter/housing, loss of assets, loss of livelihood, etc.).

2. The distribution of the impacts related to land acquisition and resettlement. Specific attention and reference will be made to the impact on vulnerable groups (including women, poorest people, etc.)

3. The extent, quality and documentation of community consultation, including with regards to the categories of stakeholders represented, the quantitative aspect of the consultations (frequency of consultations, number of participants, etc.), and the information made available to communities and the compliance of this consultation process with the OP 4.12.

4. The extent of the Involuntary Resettlement process led so far, including eligibility, compensation for economical and physical displacement as well as the potential mitigation measures actually taken.

5. Assess the extent to which resettlement plans have been conceived and executed as development programs with regard to the following:
• Provision of in kind and/or cash compensation for loss of assets in line with the WB E&S principles.
• Assisting with move and support displaced persons during the transition period in the resettlement site.
• Assistance to displaced persons in their efforts to improve their former living standards, income earning capacity, and production levels, or at least to restore them. Particular attention should be paid to the needs of the vulnerable groups resettled.
6. The extent to which various categories of people affected by the resettlement were identified along with all livelihoods that were adversely impacted.

7. The complaint and redress mechanisms implementation, and community members’ free and equal access to such mechanisms.

8. The extent of delivery of appropriate compensation and resettlement entitlements to PAPs – whether entitlements have been delivered per RAP commitments.

9. Assess the level of achievement of the desired livelihood outcomes in terms of quantitative livelihood outcomes, qualitative resettlement indicators, priority development needs of PAPs as indicated in the socio-economic baseline survey, and compliance to OP 4.12 (i.e. replacement of assets, informed participation, improved living conditions/security of tenure).

10. The extent to which entitlements and benefit programs delivered to PAPs have contributed to the achievement of sustainable livelihoods.

11. The level of social and economic integration of resettlers into host communities and the extent to which adverse impacts on host communities have been minimized.

12. The dynamism and effectiveness of TCN results and impact monitoring effort in tracking impact mitigation and livelihood re-establishment.

Task 2: The Consultant firm will lead a review of all documentation elaborated for the Involuntary Resettlement Process for the Transmission Ring project, including the sub-stations.

Task 3: Conduct interviews or focus group discussions with a wide range of potential actors, including;
• Government, including:
– Key officials involved in the project
– Key officials responsible for the sector
– Managers in the regulatory agency for the sector (if any)
– Etc.
• Civil society groups
• A representative sample of Project Beneficiaries and Affected Persons
• Consultants in charge of the RAPs implementation, stakeholder engagement and RAP monitoring

CONSULTANCY FOR THE PROVISION OF ANNUAL STATUTORY FINANCIAL AUDIT, AD HOC PROJECT AUDITS, AND TAX CONSULTANCY SERVICES FOR OXFAM IN NIGERIA FOR 2021-20
ORGANIZATION: OXFAM
CLOSING DATE: 10 JUN 2023

1. Objectives
The objectives of the statutory audit are to enable the Auditor to express an opinion on whether the financial statements present fairly, in all material respects, the actual expenditure incurred in the Country office, Abuja and the revenue received for the Country Office for the period from 01 April 2020 to 31 March 2021 through the period from 01 April 2023 to 31 March 2024. To confirm that the Financial Statements agree with the books of account which provide the basis for preparation of the Financial Statements and are established to reflect the financial transactions as maintained by Oxfam in Nigeria and the partners.

OXFAM
INVITATION TO TENDER
PROCUREMENT REFERENCE: TD/21/001/ABV-NG
TENDER TITLE: PROVISION OF ANNUAL STATUTORY FINANCIAL AUDIT, AD HOC PROJECT AUDITS AND TAX CONSULTANCY SERVICES FOR OXFAM IN NIGERIA
DATE: 20TH MAY 2021

Dear Sir/Ma,

Oxfam is a registered International Non-Governmental Organization. It is a member of Oxfam International, an international confederation of 19 organizations working together in 97 countries with partners and other allies around the world.

Oxfam’s vision is of a secure and prosperous Nigeria, where the benefits from economic growth are shared so that the basic needs of all people are met; where the rights of women are respected; where all people, especially the youth can participate in decision making and influence the policies that impact on their lives; and where public and private institutions are accountable and transparent.

Oxfam’s goal is to help create lasting solutions to the injustice of poverty. We are part of global movement of change, empowering people to create a future that is secure, just, and free from poverty.

NIGERIAN NATIONAL PETROLEUM CORPORATION
NNPC TOWERS, HERBERT MACAULAY WAY, CENTRAL BUSINESS DISTRICT,
P.M.B 190, GARKI, ABUJA – NIGERIA
EXPRESSION OF INTEREST FOR THE SELECTION OF AUDIT, ACCOUNTING AND TAX ADVISORY SERVICES

1. INTRODUCTION
The Nigerian National Petroleum Corporation (NNPC) is a Statutory Corporation established under the laws of the Federal Republic of Nigeria with its Head Office at the NNPC Towers, Herbert Macaulay Way Central Business District, Abuja, Nigeria.

NNPC is an integrated oil and gas company with diverse operations across the value chain is the upstream and downstream sectors of the petroleum industry. NNPC conducts its activities through its subsidiaries, commonly referred to as Strategic Business Units (SBUs) and associated companies.
NNPC, therefore, invites interested and credible local firms to participate in this tender process for the subsequent engagement of qualified and reputable Auditors and Tax Professional/Practitioners on specialized accounting, financial and tax issues on a call-off framework agreement.

2. BRIEF DESCRIPTION OF SCOPE OF THE SERVICES
The scope of services is expected to include but not limited to the following as detailed scope would be negotiated and concluded prior to formal engagement
a. Statutory audit
b. Forensic audit and due diligence
c. Value for money audit,
d. Process improvement, new accounting standards (IFRS);
e. Disputes and disagreement involving NNPC, government agencies, tax authorities, Joint Venture Partners, resolution of tax liabilities;
f. International tax laws, provisions, regulations; and
g. Tax incentive of new projects and investments, and cross boarder tax incidence and incentives

3. WHO MAY APPLY?
Reputable Audit, Accounting, Financial Consulting and Tax Advisory Firms with proven record and vast experience in the Oil and Gas Industry in Nigeria or similar experience for foreign companies. The prequalification of prospective bidders would be based on the minimum of the following criteria:
a. Firms technical capability
b. Industry footprint
c. Relevant Audit, Accounting, and Tax Advisory experiences.
• Previous experience in Oil and Gas Industry
• Responsiveness and ability to deliver on assignment within agreed time
d. Dedicated deal team with adequate and experienced manpower

4. DURATION AND COMMENCEMENT
The duration of the Call-off Term Contract shall be for a period of three years. However, this will lapse on the 31st of December 2023 irrespective of the effective date of such engagement.

5. BID DOCUMENTATION REQUIREMENTS
In accordance with the Public Procurement Act of 2007, extant laws and NNPC policies and guidelines, all interested bidders seeking to be considered must include the general experience of the firm as well as satisfy the following requirements:

5.1. STATUTORY REQUIREMENTS
a. Full details of company profile including postal address, telephone/fax number and email address where correspondences may be directed;
b. Evidence of Certificate of Incorporation issued by Corporate Affairs Commission (CAC), certified true copies of Memorandum and Articles of Association of the company, CAC form C02 and C07 (Particular of Directors) for Nigerian companies and/or similar document of Incorporation for foreign companies, certified true copies of statutory documents indicating ownership structure of company, name(s) of major shareholders and percentage shareholding,
c. Evidence of firm’s tax clearance certificate for the last three years (i.e. 2018, 2019, & 2020 for Nigerian companies and similar tax certification documents for foreign companies;
d. Evidence of compliance with Pension Reform Act 2004 by inclusion of valid Pension Compliance Certificate expiring on 31st December 2021 (for Nigerian companies) or similar document for foreign companies
e. Evidence of compliance with the Nigeria Social insurance Trust Fund (NSITF) Act by inclusion of current NSITF Compliance Certificate expiring on 31st December 2021, (for Nigerian companies) or similar documents for foreign companies;
f. Evidence of compliance with the Industrial Training Fund (ITF) Amendment Act 2011 by inclusion of copy of Industrial Training Fund (ITF) Compliance Certificate expiring on 31st December, 2021 (for Nigerian companies) or similar documents for foreign companies;
g. Evidence of Registration on the National Database of Federal Contractors, Consultants and Service Providers by submission of Interim Registration Report (IRR) expiring on 31st December, 2021 or valid Certificate issued by BPP;
Note: Requirements 5b-5g as listed above are deemed as mandatory (for Nigerian Companies) and non-submission of documentation stated in 5b-5c (for foreign companies) will be considered as ‘Fatal flaw’.

6. FINANCIAL REQUIREMENTS
a. Audited Accounts for the past three (3) years (2018, 2019 & 2020) which must bear the stamp or seal of a credible Audit Firm
b. Demonstration of an average minimum turnover of =N=50million (or the USD dollar equivalent) and net worth of not less than =N= 100million (or the USD dollar equivalent) for the Financial Year Endings of 2018, 2019 and 2020 respectively.