For: External Financial Audit Services – Project AGIRE Namsa
CFP Reference: CCL/AUDIT/AGIRE/2026-01
Date of Issue: February 6, 2026, 12:00 (Laos time)
Submission Deadline: February 28, 2026, 17:00 (Laos Time)

1. Issuing Organization
Comité de Coopération avec le Laos (CCL)
ASEAN Road, House n° 123, Unit 7,
Sidamdouane Village, Chanthabouly District,
BP 4791, Vientiane, Lao PDR

2. Background
The Comité de Coopération avec le Laos (CCL) is implementing the project “Appui à la Gestion Intégrée des Ressources en Eau dans le bassin de la Namsa (AGIRE Namsa)” from February 2025 to January 2028. This project is co-financed by the Agence Française de Développement (AFD), Agence de l’Eau Rhin Meuse (AERM), Fondation groupe EDF and the Ville de Paris (VDP).

In accordance with donor’s requirements and the project financing agreement, CCL is required to undertake an external financial audit for two periods: an interim audit and a final audit.

3. Objective of the Audit
The purpose of this engagement is to perform an agreed-upon procedures audit in accordance with IFAC’s ISRS 4400 standard (not an ISA audit). The selected audit firm will be required to:

• Provide an independent professional opinion on the financial reports for the AGIRE Namsa project.
• Verify the eligibility, compliance, and proper allocation of all project expenditures against the AFD-approved budget and the specific guidelines of the AFD CSO support mechanism
• Complete the mandatory AFD Financial Audit Checklist (provided in the ToR).
• Issue a scoping report, audit reports, and a management letter for both audit periods.

4. Scope of Work & Audit Periods
The audit will cover all financial transactions related to the AGIRE Namsa project for the following periods:

• Interim Audit: Expenditures from February 1, 2025, to July 31, 2026. Audit execution: September-October 2026. Draft report deadline: October 31, 2026
• Final Audit: Expenditures from August 1, 2026, to January 31, 2028. Audit execution: April-May 2028. Draft report deadline: May 31, 2028.

The audit will be conducted on-site at the CCL office in Vientiane, Lao PDR, where all supporting documentation is stored. A mandatory scoping meeting will be held at CCL’s office in late March 2026.

5. Required Proposals
Interested and qualified audit firms must submit separate Technical and Financial proposals.

A. Technical Proposal Must Include:

1. Understanding of the ToR and detailed audit methodology, including sampling approach
2. Company profile, legal registration, and relevant references (max 3 pages)
3. Detailed CVs of the proposed key audit personnel (Partner/Manager/Senior), highlighting experience with NGO audits and AFD/donor-funded projects
4. A clear provisional timetable and estimated workload in man-days
5. A completed and signed Statement of Integrity, Eligibility, and Environmental and Social Responsibility (Appendix XI.4 of the ToR).

B. Financial Proposal Must Include:

1. A detailed cost breakdown in USD, inclusive of all taxes.
2. Total fee for the complete service (interim + final audit).
3. Proposed payment schedule.

6. Eligibility & Consultant Profile

• The lead auditor signing the report must be a qualified chartered accountant and member of a recognized professional body.
• The audit team must have proven experience in auditing projects financed by French public donors, preferably AFD.
• The firm must commit to following international professional standards (IFAC, etc.).

7. Evaluation Criteria
Proposals will be evaluated based on the following weighted criteria:

Criteria
Weight

TECHNICAL PROPOSAL
60%

Understanding of ToR & Proposed Methodology: 10%

Firm’s References & Experience (Overall): 20%

– Experience auditing NGO structures: 10%

– Experience auditing AFD projects: 10%

CVs of Team & Breakdown of Responsibilities: 15%

Provisional Timetable & Workload Estimate: 15%

FINANCIAL PROPOSAL
40%

Overall Cost-Effectiveness & Clarity : 20%

Budget Allocation to Human Resources : 10%

Unit Cost of Human Resources (Cost/Man-Day) : 10%

8. Budget
The maximum available budget for the entire audit service (interim and final) is 9,000 EUR (including all taxes).

9. Submission of Proposals
Complete proposals must be submitted electronically via email only by the deadline.

Email Subject Line: Proposal_Audit_AGIRE_[NAME OF YOUR FIRM]

Submit To (all three contacts):

1. Mrs. Manivone VORACHAK, Country Director – manivone@ccl-laos.org

2. Mrs. Inthoulath SAYYAPHOL, Admin & Finance Director – inthoulath@ccl-laos.org

3. Mr. Erwin POLIGNE, Project Advisor – erwin.poligne@ccl-laos.org

Please include a request for acknowledgment of receipt in your email.

10. Reference Documents
The full Terms of Reference (ToR) document, including all appendices (Detailed Budget, AFD Audit Worksheet, Checklist, and Statement of Integrity), is an integral part of this CFP and can be provided upon request or is attached to this call.

CCL reserves the right to reject any or all proposals, to negotiate with shortlisted candidates, and to cancel the tender process without obligation.