Background 
Support Children and Afghan Women Needs Organization (SCAWNO) is a registered Afghan nongovernmental and non-profit organization dedicated to improving the lives of children, women, and youth 
through education, skills development, livelihood, health, nutrition, and emergency support. SCAWNO 
has been implementing the Skills Development and Literacy (SDL) Programme funded by UNESCO in 
Kunar Province, targeting 568 learners in two vocational skills that are Tailoring and Poultry Farming. 
As per the Implementation Partners Agreement (IPA) with UNESCO, SCAWNO seeks to engage a qualified 
independent audit firm and individuals to conduct a comprehensive financial and compliance audit in 
accordance with international auditing standards and donor requirements. The audit will assess the 
financial statements, internal controls, compliance with donor regulations, and the application of valuefor-money principles in the management of project funds. 

1. Objective of the Audit 
The overall objective of this audit is to enable the auditor to express an independent professional opinion 
on the financial statement of SCAWNO’s SDL Project and to determine whether the funds provided by 
UNESCO have been used for their intended purposes, in accordance with the funding agreement and 
applicable financial regulations. 
Specifically, the audit will: 
• Verify that all project funds have been used in accordance with the terms and conditions of the 
donor agreement. • Assess whether the financial statements present a true and fair view of project income and 
expenditure. 
• Review the adequacy and effectiveness of internal control systems and financial management 
practices. 
• Ensure compliance with Afghan laws, organizational policies, and UNSESCO donor regulations. 
• Review procurement, payroll, and asset management procedures. 
• Identify any ineligible expenditures or irregularities and provide recommendations for 
improvement. 

3. Scope of Work 
The audit shall cover the entire implementation period of the SDL Programme, including all transactions, 
assets, and expenditures financed under the project. 
The auditor will: 
1. Review financial records, bank statements, ledgers, and supporting documentation for accuracy 
and completeness. 
2. Examine compliance with SCAWNO’s financial policies, internal controls procedures, and relevant 
national laws. 
3. Review compliance with key provisions of the Implementation Partners Agreement (IPA), 
including financial reporting to donor, record keeping, special conditions, and procurement of 
toolkits. 
4. Review procurement and contracting processes to ensure transparency and compliance with 
donor and national regulations. 
5. Verify project assets, inventory, and cash balances. 
6. Conduct analytical reviews to assess budget utilization, cost efficiency and fund disbursement 
timelines. 
7. Review adherence to safeguarding, anti-fraud and ethical conduct policies related to financial 
management 
8. Prepare a detailed management letter outlining audit findings, internal control weaknesses, and 
recommendations for improvements. 
9. Provide an independent opinion on the project’s financial statements. 

4. Audit Standards 
The audit must be conducted in accordance with: 
• International Standards on Auditing (ISA) or INTOSAI Standards; 
• International Professional Practices Framework (IPPF) of the Institute of Internal Auditors (IIA); 
• Relevant UNESCO and donor-specific audit guidelines; 
• Afghan NGO regulatory and financial reporting requirements. 
5. Deliverables 
The audit firm shall provide the following deliverables:

1. Audit Report: 
A full audit report shall include containing: 
o The Auditor’s opinion on the financial statements; 
o Statement of Income and Expenditure; 
o Statement of financial position and accompanying notes to the Accounts; 
o Statement of Compliance with donor requirements; 
o Identification of any questioned or ineligible costs. 
2. Management Letter: 
A detailed ML highlighting audit findings, internal control weaknesses, identified risks, 
observations on compliance with the donor agreement, and actionable recommendations for 
improvement. 
3. Certification: 
A formal declaration confirming that the audit was conducted independently and in accordance 
with international auditing standards. 
All deliverables shall be submitted in English, in both hard and electronic copies. 
6. Duration and Timeline 
The assignment is expected to take approximately [15-25 working days], beginning from the date of 
contract signing. 
The final audit report and management letter must be submitted no later than 25 December 2025 

Activity

Responsible

Deadline

Field work/field visit and verification

Within 10 working days of commencement

Draft audit report submission

Within 8 working days after fieldwork

Final audit report submission

Within 7 total 25 days after management review

Required Qualifications of the Audit Firm 
The audit firm must meet the following criteria: 
• Legally registered and authorized to conduct audits in Afghanistan. 
• Minimum of 5 years of experience providing audit services to NGOs, international organizations, 
or UN-funded projects. 
• Proven track record in auditing donor-funded projects. • Demonstrated understanding of Afghan tax laws, procurement regulations, and international 
donor compliance. 
• Staff composition must include at least: 
o One Partner (CPA/CA/ACCA or equivalent certification). 
o One Audit Manager (CIA/CISA or equivalent, with at least 5 years of experience). 
o Qualified Audit Associates trained in ISA and IPPF. 
• Provide evidence of a quality assurance system and an independence policy. 
• Have the capacity to conduct field visits to Kunar Province. 

The firm must submit: 
• Certificate of registration or valid license from relevant authorities. 
• Profiles and CVs of key audit team members (with certifications attached). 
• Evidence of past similar assignments (minimum 1 reference). 
8. Reporting and Coordination 
The audit firm will report to the Country Director and work closely with the Program Director, Finance 
Department and Project Management Team of SCAWNO’s. 
All audit findings and recommendations will be presented to SCAWNO’s management and SCAWNO will 
share the final audit report with UNESCO upon completion. 
9. Ethical and Safeguarding Commitments 
The audit firm must uphold the highest standards of integrity, independence, and confidentiality. 
All auditors must sign SCAWNO’s Code of Conduct and Safeguarding Policy Agreement, ensuring that all 
audit activities respects the rights, dignity, and protection of all stakeholders, especially women and 
children. 

10. Proposal Submission Requirements 
Interested firms must submit two separate proposals: 
1. Technical Proposal: 
o Firm profile, legal documents, and contact details. 
o Understanding of the assignment, methodology, and proposed audit plan. 
o List and qualifications of proposed staff with certifications. 
o Evidence of experience in similar assignments. 
o Work plan and timeline. 
2. Financial Proposal (password protected): 
o Detailed cost breakdown in AFN or USD. 
o Password to be shared with SCAWNO upon request during the bid opening. 
11. Evaluation Criteria 
Proposals will be evaluated using a Quality and Cost-Based Selection (QCBS) approach: 

• Technical Evaluation (70%) 
o Firm experience and past performance (25%) 
The firm must demonstrate relevant experience in similar assignments, supported by references or 
completion certificates. Evaluation will consider relevance, performance quality, and institutional 
capacity. 
o Staff qualifications and certifications (25%) 
Proposed staff must be certified professionals with demonstrated experience in auditing donor-funded or 
UN projects. CVs and certificates will be reviewed individually. 
o Proposed methodology and work plan (20%) 
The proposal must include a clear methodology and work plan consistent with UNESCO audit 
requirements. Evaluation will focus on clarity, feasibility, and alignment with objectives. 
• Financial Evaluation (30%) 
o Cost competitiveness and clarity of breakdown. 
12. Confidentiality and Ownership 
All documents, reports, and data collected during the audit remain the property of SCAWNO and UNESCO. 
The auditor shall not disclose any information without prior written consent of SCAWNO. 

13. Contact Information 
For inquiries and submission: 
Support Children and Afghan Women Needs Organization (SCAWNO) 
Kabul Main Office 
Email: procurement@scawno.org, cc: scawno.org@gmail.com 
Phone: 0701433160 

Required Qualifications of the Audit Firm 
The audit firm must meet the following criteria: 
• Legally registered and authorized to conduct audits in Afghanistan. 
• Minimum of 5 years of experience providing audit services to NGOs, international organizations, 
or UN-funded projects. 
• Proven track record in auditing donor-funded projects. • Demonstrated understanding of Afghan tax laws, procurement regulations, and international 
donor compliance. 
• Staff composition must include at least: 
o One Partner (CPA/CA/ACCA or equivalent certification). 
o One Audit Manager (CIA/CISA or equivalent, with at least 5 years of experience). 
o Qualified Audit Associates trained in ISA and IPPF. 
• Provide evidence of a quality assurance system and an independence policy. 
• Have the capacity to conduct field visits to Kunar Province. 

Note: the firm must submit: 
• Certificate of registration or valid license from relevant authorities. 
• Profiles and CVs of key audit team members (with certifications attached). 
• Evidence of past similar assignments (minimum 1 reference). 

For inquiries and submission: 
Support Children and Afghan Women Needs Organization (SCAWNO) 
Kabul Main Office 
Email: procurement@scawno.org, cc: scawno.org@gmail.com 
Phone: 0701433160