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

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.

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.