Financial and Audit Bid

IB. Auditor mission

(a) Verify the conformity of the tenders launched[indicate the period to be audited, if any] with the provisions of (i) the Financing Agreement signed between the Project Owner and DDC, (ii) the Guidelines for the Procurement of Contracts financed by DDC[if any], [if any], (iii) the Manual of Procedures[if any] and (iv) the regulations applicable to the project manager. The auditor will check in particular:

- The conformity of the selected procurement and selection method;

- The relevance of the tender documents (in particular, the qualification criteria (if any) and the evaluation criteria). If a standard bidding document has been validated upstream, ensure that it has been complied with.

- Transparency, openness and fairness of the call for tenders (advertising, deadlines);

- The procedures for opening tenders, evaluating bids and awarding contracts and their conformity with the provisions of the tender documents (on the basis of the minutes of opening tenders, analysis of bids and proposal for award);

- The contract provisions (presence of the signed declaration of integrity, without modification; guarantees and assurances required, terms of remuneration);

- The acceptability of any amendments entered into (reason, conditions of the amendment).

In the event of refinancing (contracts already awarded, or procurement launched before the signature of the Financing Agreement), the auditor shall verify the absence of recourse, complaint(s) and/or complaint(s) relating to the procurement process and in the event of recourse, complaint(s) and/or complaint(s), verify that they have been satisfactorily handled by the Project Manager. Documents certifying that the due diligence has been carried out will be collected and sent to DDC.

1. Verify that AML/CFT (Anti-Money Laundering and Anti-Terrorist Financing) due diligence was carried out by the Contracting Authority before the award of the contract(s), in particular the verification of the absence of the beneficiary (ies) of the contracts or subcontractors on the three lists of financial sanctions adopted by the United Nations, the European Union and France. Documents certifying that due diligence has been carried out will be collected and sent to DDC;

1. Verify that the due diligence and commitments made to DDC in terms of Social and Environmental Responsibility, as provided for in the Financing Agreement, have been carried out; documents certifying that the due diligence has been carried out will be collected and sent to DDC;

1. Audit expenses and supporting documents with regard to the Financing Agreement and the progress of the various contracts, in particular:

- Audit the use of funds in accordance with the provisions of the Conventions and with regard to the objectives of the project;

- Audit the funds raised by the Contracting Authority and their use in accordance with the provisions of the Conventions and in the light of the objectives of the project;

- Verify the reality of the supplies, equipment, works and services procured, in quantity and quality, in accordance with the provisions of the Convention and the contracts signed;

- Verify that the service providers have been paid for the services provided, in accordance with the contracts signed;

- Audit the special account opened in the name of the beneficiary of the assistance (or the operating structure) and vested in the operations financed by these tranches and relating to the programme/project;

- Collect, audit and submit to DDC the supporting documents for the expenses relating to each audited tranche.