Location: Provinces
Annual Global Financial Audit of 7 Local Rights Program (LRP) Partners (CTO, COFAP, CoDeC, CWDCC, PfDA, MPC, SAMAKY)
Project Partner: Local Rights Program’ Partners Audit Period: January 1, 2025 – December 31, 2025 Number of Partner: 7 Local NGOs (LRP Partners) Location:
Oddarmeanchey: CTO
Kampong Thom: COFAP, CoDeC
Koh Kong: MPC, PfDA
Kampot: SAMAKY, CWDCC
1. Introduction
ActionAid Cambodia (AAC) works through long-term partnerships with local NGOs under the Local Rights Program (LRP) model. To ensure high standards of accountability and transparency, AAC requires a professional audit firm to conduct an annual global financial audit of all designated LRP partners. The audit serves to verify that the funds provided by ActionAid and other donors have been utilized for their intended purposes to empower local communities.
ActionAid Cambodia (AAC) has a rich 22-year history of advancing social justice and human rights in the Kingdom of Cambodia. Central to this mission is the Local Rights Program (LRP), a flagship model designed to empower local communities through long-term, sustainable partnerships. For over a decade, AAC has collaborated with specialized local NGOs to deliver grassroots interventions.
Currently, this partnership also encompasses seven (7) key LRP partners (CTO, COFAP, CoDeC, CWDCC, SAMAKY, MPC, PfDA) operating across four (4) strategic provinces (Koh Kong, Kampong Thom, Kampot, and Oddar Meanchey). These partners serve as the primary conduits for community development, ranging from disaster risk reduction, women’s empowerment to climate-resilient livelihoods, natural resource management, health and child education improvement.
Among the consortium of partners, the Community Translation Organization (CTO) serves as the Lead Coordinating Agency for this joint audit process. Based on consultation and mutual agreement, CTO is tasked with providing centralized administrative leadership and technical oversight on behalf of the six other LRP partners. This collaborative management structure ensures a streamlined communication flow between the audit firm and among the consortium, guaranteeing that the audit objectives are met with high efficiency and professional rigor across all partners in four strategic provinces.
2. Objectives of the Audit
This audit for the 2025 fiscal year aims to provide an independent, comprehensive verification of the consolidated financial activities of these seven partners. By conducting this high-level review, ActionAid Cambodia reaffirms its accountability to its donors, its supporters, and—most importantly—the communities it serves across the four provinces. The primary objectives are to:
- Provide an independent professional opinion on whether the financial statements of the 7 LRP partners present a true and fair view of their financial position.
- Verify that expenditures incurred by the partners are eligible, supported by adequate documentation, and in compliance with the ActionAid and other Donors Partnership Agreement, Financial Manual and relevant law of Cambodia.
- Assess the adequacy and effectiveness of internal control systems at the partner level.
3. Scope of Work
The auditor shall perform the audit in accordance with International Standards on Auditing (ISA). The scope specifically includes:
- Financial Review: Examination of all fund receipts (transfers from all donors) and expenditures.
- Compliance Testing: Verification that procurement of goods and services followed both the partner’s and donor’s procurement guidelines.
- Human Resources & Payroll: Review of staff salaries, tax withholdings, and seniority payments to ensure compliance with Cambodian Labor Law.
- Asset Verification: Physical verification of assets purchased under the all projects budget (e.g., motorbikes, equipment, computer..etc).
- Fund Balances: Verification of any unspent balances and their treatment at the end of the fiscal year.
- Previous Audit Follow-up: Reviewing the status of recommendations made in the previous year’s management letter.
4. Deliverables
- The Auditor is required to submit a separate report for each of the 7 LRP partners, containing:
- Independent Auditor’s Report: Opinion on the financial statements.
- Management Letter: A detailed report identifying internal control weaknesses, risks, and specific recommendations for each partner.
- Statement of Comparison: Budget vs Actual expenditure, with explanations for significant variances (usually >10%).
5. Auditor Qualifications and Requirements
- Be a legally registered audit firm in Cambodia with licensed by The National Accounting Council (NAC) and a member of KICPAA.
- Demonstrate extensive experience in auditing International NGO (INGO) sub-grantees and local NGOs.
- Be familiar with all donor’s reporting requirements or similar rights-based federation models.
- Provide a team that is proficient in both English and Khmer (as many primary documents at the LRP level are in Khmer).
- Note: The Auditor must strictly adhere to the Sexual Harassment Exploitation and Abuse (SHEA), Child Protection and Anti-Corruption policies.
6. Timeline and Logistics
- Announcement: [01–15 May, 2026]
- Selection & Interview: [ One week after the end of announcement]
- Contract Development: [One week after the selection]
- Fieldwork at 7 Partner Offices: [05 – 30 June, 2026]
- Draft Reports for Review: [01-15 July, 2026]
- Final Signed Reports: [25 July 2026]
- Note: All LRP partners will ensure all vouchers, bank statements, and staff are available for the audit team during the scheduled fieldwork.
7. Selection Criteria
- Technical methodology (40%)
- Experience with INGO and Local NGO in Cambodia audits (30%)
- Professional fees (30%)
8. Auditing Fee and Budget
The audit professional service fee will be charged in one package service by calculating individually to each partner’s based on its number of project/annual budget rank including VAT10%, miscellaneous expense or others.
Each organization located different province with different volume of annual budget, so the cost of this audit should fairly calculate based on each organization status as below:
|
No |
Organizat ion |
Province |
#of Project |
Donors |
Annual Budget (USD) |
Audit Budget (USD) |
|
|
CTO |
Oddar meanchey |
1-Local Rights Program (LRP) |
Actionaid |
144,491.19 |
2,700 |
|
2-Out of School Children (OOSC) |
Aide et Actions |
54,748.59 |
||||
|
3-Emergency Response for Conflict- Affected Children and Parents in Oddar Meanchey province (ERCA- CPO) |
Child Fund |
17,502.00 |
|
|
|
|
4.Managing Community Forestry For Building Climate Resilience (MCF- BCR) |
UNDP |
33,022.00 |
|
|
|
|
|
Total: |
|
249,763.78 |
|
|
2 |
COFAP |
Kampong Thom |
1. Local Rights Program (LRP) |
Actionaid |
172,202.81 |
2,500 |
|
2. Cambodian Consortium for Out of School Children (OOSC) |
Aide et Actions |
57,090.56 |
||||
|
3. Women-Lead Alternatives to Climate Change in Cambodia Phase I & II (WLACCC) |
Actionaid |
35,238.00 |
||||
|
|
|
|
Total: |
|
264,531.37 |
|
|
3 |
CoDeC |
Kampong Thom |
1.Local Rights Program (LRP) |
Actionaid |
67,161.00 |
3,020 |
|
2-Buliding Cilmate Resilience Communities in Rural Cambodia ( BCRC) |
CWS |
$47,319.11 |
||||
|
3-Cambodia Vegetable Value Chain Development (CVCD) |
Heifer |
171,524.30 |
||||
|
4-Poultry Project of National Pride in Cambodia (PPNP) |
Heifer |
102,481.41 |
||||
|
|
|
|
Total: |
|
388,485.82 |
|
|
4 |
CWDCC |
Kampot |
1-Local Rights Program (LRP) |
Actionaid |
143,346.38 |
3,500 |
|
2-Strengthening CSOs to Take Action on Economic Governance (EU Lot1) |
Actionaid |
33,810.16 |
||||
|
3- Promote gender-responsive climate- resilient livelihoods (UN Women) |
Actionaid |
9,754.98 |
||||
|
4- Women-Led Alternative to Climate Change in Cambodia (FCDO) |
Actionaid |
6,705.55 |
||||
|
5- Strengthening MPA, Fisheries Governance and Coastal Community Livelihoods in Cambodia (BAF Project-FFI) |
FFI |
9,724.44 |
||||
|
|
|
|
Total: |
|
203,341.51 |
|
|
5 |
SAMAKY |
Kampot |
1-Local Rights Program (LRP) |
Actionaid |
189937 |
2,700 |
|
|
|
|
2-Kampot Dolphin Ecotourism (KDE) |
UNOPS |
49,999.00 |
|
|
|
|
|
3-Out of School Children (OOSC) |
Aide et Actions |
63638.59 |
|
|
|
|
|
4-Cambodia Marine Mamel Safety (CAMMS) |
KOL |
46285.59 |
|
|
|
|
|
Total: |
|
349,860.18 |
|
|
6 |
PfDA |
Koh Kong |
1-Local Rights Program (LRP) |
Actionaid |
96,184.38 |
2,500 |
|
|
|
|
Total: |
|
96,184.38 |
|
|
7 |
MPC |
Koh Kong |
1. Local Rights Program (LRP) |
Actionaid Cambodia |
59629.03 |
|
|
2. Women-Led Alternative to Climate Change in Cambodia (FCDO) |
Actionaid Cambodia |
3,865.4 |
||||
|
3. Strengthening the Community Capacity on Climate Resilience and Natural Resources Governance (ERI) |
Earth Rights Internatio nal |
34,297.27 |
||||
|
4. Strengthening CSOs to take action |
Actionaid |
40,258.4 |
|
|
|
|
on economic governance (SCEAG) |
Cambodia |
|
2,700 |
|
5. Climate Change Adaptation, Resilience and Empowerment Programme (CAREP) |
Save the Children Internatio nal |
82,287.97 |
||||
|
6. Development of Community Eco- tourism for increasing the ability to protect, rehabilitate, and conservation of natural resources in the coastal zones of Cambodia. (UNDP) |
UNDP |
22,862.66 |
||||
|
7. Cambodian Consortium for Out of School Children (CCOSC) |
Actionaid Cambodia Co with Aide et Actions |
76,468.28 |
||||
|
8. Green Future Cambodia (GFC) |
USAID Conserve Cambodia |
49,949.68 |
||||
|
9. Promote Gender-Responsive Climate-Resilient Livelihoods (PGCL) |
Actionaid Cambodia |
10,297.79 |
||||
|
|
|
|
Total: |
|
379,916.48 |
|
Email: theary@humantranslation.org , theary@humantranslation.org
Phone: 012451877 , 012707474
Website: https://www.humantranslation.org
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