Provision of external audit and associated services Submission deadline is 30th April 2025.

Timetable and Key Dates

Release Date

16.04.2025

RFP Close

30.04.2025

Procurement Committee Report/recommends to the Board

25.05.2025

Anticipated Notification to successful Audit Firm

15.05.2025

Contact ( cell)

+256 702398218

RFP Lodgement

procurement.uganda@cbm.org for soft copy and hard copy to be dropped at CBM office, Plot 4, Upper Kololo Terrace, P.O. Box 5280, Kampala, Uganda

CONFIDENTIALITY UNDERTAKING

By accepting to take part in this Request for Proposal process and retaining this documentation your firm and employees, consultants, contractors who participate in this Request for Proposal process agree to keep Confidential all information imparted to you in relation to this Request for Proposal process, not to disclose it to third parties and not to use it for any other purpose other than to respond to this Request for Proposal process.

Table of Contents

1. CBM Background. 4

1.1 Introduction. 4

1.2 Corporate structure. 4

1.3 Scope of the audit 5

1.4 Regulated Environment 6

1. CBM Background

1.1 Introduction

CBM is an international Christian development organization whose primary purpose is to improve the quality of life of the world’s poorest persons with disabilities and those at risk of disability.

CBM works with partner organizations in low-income countries to both develop and ensure that persons with disabilities and their families have ready access to affordable and comprehensive health care and rehabilitation programmes, quality education programs and livelihood opportunities.

Working with persons with disabilities, CBM advocates for their inclusion in all aspects of society, and for the inclusion of disability in international cooperation.

Refer to www.cbm.org for more details.

The Country Office located in Kampala works closely with about 10 local partners – INGOs, CBOs, Hospitals and other establishments across the country.

In addition to project planning, monitoring and evaluation this office provides administrative and logistical support for the project partners and supervises the performance of CBM co-workers.

Ruharo Mission Hospital (Southwestern Uganda) is a CBM partner implementing a project ”Increasing Equitable Access to Effective Cataract Services in West, Southwest Uganda” with main Project goal and activities as below;

The project goal is to prevent avoidable blindness in West and Southwestern Uganda. The goal will be achieved through realising the purpose of contributing to the reduction of prevalence of Cataract-induced blindness and visual impairment in targeted districts in West and Southwestern Uganda through communities being aware of cataract and other eye health services and actively seeking the services.

Project activities

• Conduct Information and education through different channels, incl. radio talk shows, TV, radio spots, etc.
• Conduct community eye health engagements and sensitisations
• Integrate and disseminate eye heath education messages through routine health sensitisations at health facilities
• Roll out Peek technology solutions for screening and referral
• Review existing prevalence and service delivery data to estimate the size of gender disparity in eye health
• Conduct gender equitable eye health training for health workers in implementing hospitals
• Conduct accessibility audit of health facilities
• Lobby/ Advocate to address barriers identified from the accessibility audit
• Train VHTs to identify barriers and mobilize women and persons with disability to access eye care services
• Orient DPO leaders to mobilise their group members to access eye health services
• Assess eye care facilities if they have the potential to carry out surgeries at outreach sites. if they don’t have the capacity, equip them accordingly (for instance, provide them with a portable surgical microscope and a separate biometry machine)
• Providing all the necessary ophthalmic items, including biometry equipment each for static and outreaches (so that concurrent cataract services are provided at static and outreaches with the same quality)
• Providing a good range of IOLs
• Carrying out post op refraction and providing corrective spectacles/ prescriptions
• Ensuring good post op follow ups
• Providing skill-enhancing trainings for surgeons in areas where a skill gap is identified
• Implementing standard infection prevention techniques
• Training and supporting DHOs in eye health budgeting, human resource planning and advocacy
• Advocating for regular financing and budget allocation for eye care programs
• Advocating for filling of vacant eye health staff positions in targeted health facilities
• Holding periodic meetings with district/ local government leaders including sector performance review meeting focused on eye health
• Advocating for eye care drugs and commodities to be included in the essential drugs essential drugs list and supply chains are managed
• Supporting eye teams in the PHCs to develop work plans

1.2 Corporate structure

CBM Uganda is headed by a Country Director. However, the Uganda Country Office is overseen by a Global Office which is headed by the Director, Global Programme Development and Implementation.

1. Scope of the audit

The audit will be carried out in accordance with International Standards on Auditing (ISA) and Donor/CBM funding guidelines and will include verification procedures as the auditors consider necessary under the circumstances.

It will involve a 100% review of all transactions reported by Ruharo Mission Hospital on Project – “Increasing Equitable Access to Effective Cataract Services in West, Southwest Uganda” from 1 July 2022 to 30 June 2025.

In conducting the audit, special attention should be paid to the following:

1. A review of RMH risk management, control and governance arrangements to determine the reliability, accuracy and strength of the system of internal control and present recommendations for areas of improvement in each area.
2. Careful examination of all Project funds used (this means every transaction) to ensure they have been used for the agreed purpose. Where this is not the case, a review is undertaken and recommendations presented.
3. Careful examination of RMH financial records to ensure Project funds have been accounted for correctly and accurately. Where this is not the case, a review is undertaken and recommendations presented.
4. Consumables, non-consumables, and services financed through CBM funds have been procured in accordance with procurement procedures and have been properly accounted for.
5. Existence of appropriate documentation and storage of supporting documentation and books of accounts relating to P.10103 activities.
6. Ineligible expenditures identified during the audit will be reflected in a separate paragraph of the auditors’ report.

In accordance with International Standards on Auditing, the auditors shall pay attention to the following:

1. Laws and Regulations

   In preparing the audit approach and in executing the audit procedures, the auditors shall evaluate compliance with the provisions of laws and regulations as required by ISA 250 (Considerations of Laws and Regulations in an Audit of Financial Statements).

2. Governance

   Communicate significant audit issues related to governance to CBM in accordance with ISA 260: (Communication with those charged with Governance).

3. Risks

   With a view to reducing audit risks to a relatively low level, the auditors will apply appropriate audit procedures and handle anomalies/risks identified during their evaluation. This is in accordance with ISA 330 (The Auditor’s Responses to Assessed Risks).

4. Fraud and Corruption:

   In accordance with ISA 240 (The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements) the auditors shall identify and evaluate risks related to fraud, obtain or provide sufficient evidence of analysis of these risks and assess properly the risks identified or suspected.

1.4 Regulated Environment

The Country Office (CBM Uganda) and the project partners are regulated by Ugandan Law specifically the NGO Act and other legal regulations.

How to apply

procurement.uganda@cbm.org for soft copy and hard copy to be dropped at CBM office, Plot 4, Upper Kololo Terrace, P.O. Box 5280, Kampala, Uganda