RFI Audits English Version - updated link.pdf

1. Summary

Notice Type: Request for Information (RFI)/Expression of Interest to Partner with USAID/Mexico

Subject: USAID/Mexico-RFI 2023-001 Title: Sources Sought to Provide Auditing Services to USAID’s local partners Issuance Date: January 11, 2023 Date (Closing Date): March 6, 2023

2. Overview

The United States Government, represented by the U.S. Agency for International Development (USAID) Mexico, is seeking sources to provide future auditing services to USAID’s partners.

USAID/Mexico is seeking local Certified Public Accounting (CPA) firms. Firms that USAID’s partners may contract with must be fully capable of performing their Audits and/or agreed-upon procedures engagement in accordance with the U.S. Generally Accepted Government Auditing Standards (GAGAS or the Yellow Book); herein referred to as “GAGAS” issued by the Comptroller General of the United States Government Accountability Office.. USAID will evaluate your organization to ensure full compliance and will provide approval to appear on future lists of approved Auditing Firms. Please note that this process can take a few months.

The audit firm is required to produce a final audit report that is reviewed for quality standards by the cognizant USAID Operating Unit and submitted to the OIG when the audited amount exceeds the $750,000 threshold.

Becoming approved by USAID auditing services would not permit the CPA Firm to engage in direct contracts with USAID. USAID’s partners (local Mexican organizations) would contract directly with the CPA firm to carry out audits.

3. Scope of Auditing Services

The process by which USAID examines a potential audit firm is further described in ADS 591 mab. USAID encourages rotating audits among eligible audit firms to help maintain independence. Below are the baseline criteria for all audit firms analyzed for the List of Acceptable Audit Firms:

1. Audit firm meets ability to produce written reports in English.

2. Audit firm has sufficient quality control program in place that meets the GAGAS quality control and external peer review standards.

3. Audit firm is a good standing member of the AICPA or the country’s public accounting organization (PAO), which complies with the statements of membership obligations of https://www.usaid.gov/sites/default/files/2022-05/591mab.pdf https://www.usaid.gov/sites/default/files/2022-05/591mab.pdf

IFAC, or another internationally recognized standard setting body including independence compliance.

4. Audit firm has been in operation at least three years, or its partners have previous acceptable experience with USAID-funded audits.

5. Audit firm requires continuing professional education (CPE) meeting GAGAS and required professional audit designation for audit staff.

6. Audit firm demonstrates that audits are performed in accordance with professional standards, applicable legal and regulatory requirements, and issue appropriate audit reports.

7. Other possible considerations:

a. Affiliation with an international audit firm.

b. Continuing Professional Education Program, differing from GAGAS.

c. Recent experience with USAID audits. A firm may be noted for lacking certain criteria and determined not acceptable on the USAID List of Acceptable Audit Firms.

Attached is a standard audit scope of work/terms of reference (ADS 591maa_080621) which would be followed by the CPA firm to achieve the required audit objectives as set forth in the USAID Financial Audit Guide for Foreign Organizations issued by the USAID.

4. Next Steps

If you are interested in engaging with local partners funded by USAID, in the provision of audit services and wish to be considered for approval, please submit the following information by the due date above to mexicoaa@usaid.gov:

a) Name and point of contact information of the Firm;

b) A capability statement (no more than 2-pages);

c) Any other necessary evidence of skills and experience (no more than 1 page);

d) Evidence related to the compliance of your organization with U.S. Government Auditing

Standards; and

e) The names of current and former clients (if possible).

This link provides a guidance for audit firms about the questions that they would have to respond during the evaluation: Audit Firm Assessment Questionnaire

Responses to this Request for Information are not binding to the U.S. Government and do not obligate USAID to issue a Request for Proposal, nor does it commit USAID to pay for any costs incurred in the preparation and submission of comments.

https://docs.google.com/document/d/12x0_BnxICQPgV9diAhShRNnzWztIolG71dbKVcbG0OY/edit https://www.usaid.gov/sites/default/files/2022-05/591maa.pdf mailto:mexicoaa@usaid.gov

Please submit responses electronically to mexicoaa@usaid.gov and ensure that you cite the RFI in the email subject. Thank you for your interest.

A courtesy Spanish translation is attached, but in the event of any discrepancy between the two documents, this English version controls.

Sincerely, Andrea Capellán Contracting and Agreement Officer

FAR 52.215-3 REQUEST FOR INFORMATION OR SOLICITATION FOR PLANNING

PURPOSES (OCT 1997)

(a) The Government does not intend to award a contract on the basis of this solicitation or to otherwise pay for the information solicited except as an allowable cost under other Disclaimers contracts as provided in subsection 31.205-18, Bid and proposal costs, of the Federal Acquisition Regulation.

(b) Although “proposal” and “offeror” are used in this Request for Information, your response will be treated as information only. It shall not be used as a proposal.

(c) This solicitation is issued for the purpose of identifying sources to provide auditing services to USAID’s local partners

(End of provision) mailto:mexicoaa@usaid.gov