Any discount applied will be taken in consideration. The financial proposal should incorporate, at least:

• Consultants daily fees;
• Included estimated fee for the audit VAT and travel cost, along with other costs
• Please note that the consultancy team is responsible for arranging their own insurance, logistics, taxes and providing their own equipment.

Scope of examination

The audit shall be carried out in accordance with international standards issued by the Cambodia International Accounting Standards (CIASs)

Reporting

On completion of the audit, the auditor shall issue:

Audit report: The audit report shall include information specified in respect of:

• The content and scope of the audit
• Which measures have been taken as a result of previous audit reports/management letters and whether measures taken have been adequate to deal with reported shortcomings.

Internal Control: Significant observations on the activities supported by the donor

Report:

• Agencies that the auditor should report to the executive committee and board of the 3SPN.
• State the scope of the examination and that the audit was performed with generally accepted accounting principles and include a statement of opinion as to whether the statements conform to generally accepted accounting principles.
• Reports of compliance examinations must include a statement that the audit was conducted in accordance with applicable standards. The audit report must state where the examination disclosed instances of significant non-compliance with laws and generally accepted accounting principles. Findings of non-compliance and ineligible expenditures must be presented in enough detail for management to be able to understand them.
• A management letter will be required. It should contain a statement of audit findings and recommendations affecting financial systems and statements, internal control, legality of actions, other instances of non-compliance with laws and generally accepted accounting principles, and any other material matters.