5. Request Audits of USADF CAGs in KENYA Gr 507650895096 KEN 44454448 MAUR (002).pdf

UNITED STATES AFRICAN DEVELOPMENT FOUNDATION

PERFORMANCE WORK STATEMENT (PWS)

The United States African Development Foundation (USADF) is an Agency of the United States Government established by the Congress as a public corporation with the charter to seek and support self-help initiatives of grassroots communities in sub-Saharan Africa. The Foundation gives grants to small and medium-sized businesses and community organizations to carry out development activities. USADF maintains country coordinator offices in certain African countries to carry out the mission of the agency.

USADF has an immediate need for an audit to be conducted for the following CAG Grants located in Kenya:

Grant No. Project Description Organization Award Period Location

5076 KEN CAG Monitoring and Evaluation Technical Assistance 2.1

International Center for Evaluation and Development

11/18/2019

12/30/2020 Nairobi

5089 KEN CAG African Venture Philanthropy (AVPA) Knowledge Center

African Venture Philanthropy Alliance Ltd. (AVPA)

1/13/2020 1/12/2021 Nairobi

5096 KEN CAG Monitoring and Evaluation Technical Assistance 2.2

International Center for Evaluation and Development

10/30/2019 9/30/2020 Nairobi

5102 Mauritius CAG AllAfrica News Network

All Africa 1/22/2020 1/21/2021

Nairobi

5109 Mauritius CAG Africa 24 Media Africa 24 Media Expansion Project

9/25/2019 9/30/2020 Nairobi

Requirement:

The contractor will conduct an audit in accordance with U.S. Government Auditing Standards (The “Yellow Book”), of the use of USADF funds received by the grantee during the period identified below. The objectives of the audit are:

General Objectives:

a. Express an opinion on whether the fund accountability statement for the USADF-funded programs presents fairly, in all material respects, revenues received, costs incurred, and commodities and technical assistance directly procured by USADF for the period audited in conformity with the terms of the agreements and generally accepted accounting principles or other comprehensive basis of accounting (including the cash receipts and disbursements basis and modifications of the cash basis).

b. Evaluate and obtain a sufficient understanding of the grantee's internal control structure related to the USADF-funded programs, assess control risk, and identify reportable conditions, including material internal control structure weaknesses. This evaluation shall include internal control related to pledge community reinvestment contributions.

c. Perform tests to determine whether the grantee complied, in all material respects, with agreement terms and applicable laws and regulations related to USADF-funded programs. All material instances of noncompliance and all illegal acts that have occurred or are likely to have occurred shall be identified. Such tests shall include the compliance requirements related to pledge community re-investment contributions.

d. Perform an audit of the indirect cost rate(s) if the recipient has been authorized to charge indirect costs to USADF using provisional rates, and USADF has not yet negotiated final rates with the recipient.

e. Determine if the grantee has taken adequate corrective action on prior audit report recommendations. In this case, the audit period is from the date of the last audit to the present.

INSTRUCTIONS FOR SUBMITTING OFFERS:

Please respond by:

• Provide a statement confirming that the audit will be performed in accordance with U. S. Government Auditing Standards issued by the Comptroller General of the United States and generally accepted auditing standards adopted by the American Institute of Certified Public Accountants (AICPA), which have been incorporated in the U.S. Government Auditing Standards by reference

• Providing a fixed price cost proposals for each grant to be audited using the attached template. The cost should be presented in two categories, (i) professional fees, and (ii) reimbursable expenses. Professional fees must show position of the auditor, hourly rate, number of hours of audit time, and total fees.

Reimbursable administrative expenses that apply to the audit should include, but not limited to, accommodation, transportation as needed. Please note that the fieldwork must be conducted at the grant project site. Moreover, please note that this request may result in award of multiple call orders.

• The proposal should present the ability to provide for the above statement of work a timeframe for:

- Fieldwork for the CAG Grants located in Kenya: Gr. 5076, 5089, 5096 KEN and 5102 and 5109 Mauritius start dates to occur_____.

- Fieldwork end date (maximum 5 days)

- Date of submission of final audit report to USADF HQ in Washington – draft to be presented within 30 days from fieldwork end date and final report 1 week from authorization to finalize the draft report.

- List the audits you have provided for USADF, if any.

- Name of Point of Contact along with email address and telephone number.