CALL FOR AUDITING SERVICES - Ref: 4/2023

OUR VISION

Our vision is a more equal society, free of fossil fuels, in which environmental and climate justice is realised and all people and the planet flourish.

OUR MISSION

The activist lawyers of the Centre for Environmental Rights defend the right of communities and civil society organizations to an environment not harmful to health or wellbeing for present and future generations. Through litigation, advocacy and activist support and training, we seek to advance our vision of a more equal society, free of fossil fuels, in which environmental and climate justice is realised and all people and the planet flourish.

OUR VALUES

In the context of South Africa’s history of profound injustice, we strive to shift dominant exclusionary systems, narratives, and practices in our engagements within the organisation, with clients, communities, partners, funders, service providers, government, and industry, in the pursuit of environmental justice.

We work with passion, integrity, courage, and humility, striving to be innovative, collaborative, and dedicated to excellence. We are responsive to, and work to empower and build agency in each other, our clients, and our partners. We continuously reflect on our work, and our impacts.

Our work environment is an inclusive and empathetic space, in which we check our assumptions about each other, and are conscious in our language and behavior. We commit to having honest and courageous conversations, adapting our behavior where necessary, in order to realise diversity, inclusion, and transformation

Centre for environmental Rights (CER), is requesting a five-year audit and tax proposal from several audit firms with experience providing audit and tax services to not-for-profit organizations.

A.    Overview
The CER is a non-profit company incorporated in South Africa with registration number 2009/020736/08, PBO No. 930032226, NPO No. 075-863, and a registered Law Clinic.

CER is a donor funded organization. The financial information will be provided to applicants upon expression of interest.

  B.    Audit Timing and Scope

We are requesting a bid from your firm to provide:

• Audited financial statements for the five years beginning with the year ended 28 February 2024 and specific funder audits where required.
• Preparation of management letter (including our management action plan as part of final submission to the Board of Directors).
• Preparation and filing of Annual Income Tax return for each year. 
• Planning meetings in preparation for audit.
• Presentation of final audited financial statements and management letter to our Board of Directors, including executive session if requested.
• Availability to answer questions throughout the entire year.

We anticipate that we would be prepared for the audit of the fiscal 2024 financial statements to begin fieldwork during the 1^st week of May 2024 and would expect the delivery of financial statements and the management letter by 30 June 2024 .    We would also expect the timely preparation and filing of tax returns.

If you are interested in submitting a proposal, contact Majury Chada at mchada@cer.org.za and we will make available to you:

• current financial statements,
• latest tax returns,
• an organizational chart
• other documents as requested by you for preparation of a proposal

C.    Proposal Specifications 

Please provide the following information in your proposal. Since we will be comparing the qualifications of a number of firms, please provide the information in the order requested.

1. Provide a description of your firm. (staff size, number of professionals, industries served, BBEE status etc.)
2. Describe engagements your firm currently conducts in the not-for-profit sector. Include a list of not-for-profit clients that you believe are comparable to our organization in size, mission focus and complexity. If partners or other employees serve in an advisory/consultative capacity within the not-for-profit sector, please list such positions as well. 
3. Describe the level of experience of the individuals who would be assigned to our account.
4. Describe your firm’s basic approach to performing an audit and the resulting advantages that will accrue to our organisation. Include description of the activities undertaken by your firm to promote/ensure audit quality.
5. Describe the extent to which our organization’s personnel will be expected to contribute to the work effort.
6. Describe any existing or potential relationships between your firm and our agency and any employee or officer of the agency that could affect your independence and objectivity because of an actual or perceived conflict of interest.
7. Please include your peer review report with your proposal.
8. Include your sexual harassment and Transformation, Inclusion and Diversity policies.

1. Scheduling and Staffing of Engagement

1. Identify the engagement team which would be performing our audit and include a resume of the qualifications and experience for partners, managers and staff.
2. Indicate the expected timing and completion of the audit and the expected delivery of the financial statements and management letter.

E.    Fees

1. Provide information regarding your audit and tax fees for each of the five years of this engagement, including the estimated number of hours to be spent by each person and the expected rate per hour of each. Be sure to include out-of-pocket expenses in your fee structure and indicate how these are calculated.
2. Describe whether and how you bill for overruns. State how you manage against overruns and how we can be assured of no “surprise” billings.

1. Other Proposal Information

1. Proposal Deadline

1. Please give any additional information, not specifically requested previously, considered essential to your proposal.
2. It should be noted that either party may cancel the audit from the second year by written notice to the other party no later than six months after the start of the fiscal year.

The deadline for receipt of your proposal submission is 6 October 2023 . Documents should be emailed to mchada@cer.org.za. No proposals received after this date will be considered. All proposal submissions will be responded to once a decision has been made.   

1. Other Proposal Instructions

Proposers are expected to examine the specifications and all instructions contained in this invitation for bids. The proposals must be signed by a duly authorized representative.

Consideration will be given to such matters as alignment of values, transformation, diversity and inclusion, contractor integrity, record of past performance, and financial and technical resources. Bidders must be willing to provide information concerning these matters.

For any additional questions or clarifications, please contact Majury Chada at  mchada@cer.org.za .

The CER reserves the right not to appoint should a suitable service provider not be found.