External Financial Audit 2025-2028 (Multinational) – ReTAPS

The project comprises five components. Component 1 supports the preparation of studies and provision of technical assistance for on-grid and decentralized solar projects. Component 2 focuses on actions to catalyze private sector investment in solar projects across the region.

Component 3 covers the development and implementation of a comprehensive capacity-building programme in collaboration with relevant partners. Component 4 supports the development and implementation of green mini-grid strategies, including national mini-grid strategies and support for an enabling regulatory environment. Component 5 covers project management and implementation support activities.

1 REQUEST FOR EXPRESSIONS OF INTEREST CONSULTING SERVICES Desert-to-Power Regional Technical Assistance Project for the Sahel (ReTAPS) MULTI-YEAR EXTERNAL AUDIT OF ReTAPS (2025–2028) Grant No. 2100155043166 1. The ECOWAS Centre for Renewable Energy and Energy Efficiency (ECREEE) is implementing the Desert-to-Power Regional Technical Assistance Project for the Sahel (ReTAPS), financed by the African Development Bank (AfDB).

• ReTAPS seeks to create an enabling environment for solar electricity development in the Sahel and support investments in sustainable energy solutions, thereby contributing to increased access to clean and reliable energy across the region. 3.

The project comprises five components. Component 1 supports the preparation of studies and provision of technical assistance for on-grid and decentralized solar projects. Component 2 focuses on actions to catalyze private sector investment in solar projects across the region.

Component 3 covers the development and implementation of a comprehensive capacity- building programme in collaboration with relevant partners. Component 4 supports the development and implementation of green mini-grid strategies, including national mini-grid strategies and support for an enabling regulatory environment. Component 5 covers project management and implementation support activities.

• The external financial audit of the Desert-to-Power Regional Technical Assistance Project for the Sahel (ReTAPS) is intended to provide the African Development Bank (AfDB) and ECREEE with an independent assessment of the Project’s financial statements, financial management arrangements, internal controls, and compliance with the applicable financing and procurement requirements. The audit will cover the Project implementation period and will be undertaken in accordance with International Standards on Auditing (ISA) and the applicable requirements of the African Development Bank.

• The audit will assess the financial statements, use of project funds, Special Account transactions, Statements of Expenditure, internal controls, procurement and financial management systems, assets, and eligibility of expenditures, as well as the relationship between financial expenditures and project outputs. The audit will also identify any weaknesses or areas requiring improvement and provide recommendations through the -- 1 of 2 -- 2 Management Letter.

The assignment will cover three audit cycles: July 2025–December 2026, January–December 2027, and January–December 2028, subject to satisfactory performance. The findings and recommendations will support ECREEE and the AfDB in strengthening financial accountability, fiduciary oversight and effective implementation of ReTAPS. 6.

A single audit firm will be engaged to undertake the three audit cycles, subject to satisfactory performance. The firm must be legally registered and licensed by a recognised professional accountancy body, independent of ECREEE and the Project, and free from any conflict of interest. It should demonstrate substantial experience in external auditing of donor-funded and/or multilateral development projects, preferably AfDB-financed operations, including experience with multi-country or regional programmes.

The firm should also demonstrate sound knowledge of International Standards on Auditing (ISA), IPSAS and/or IFRS, as well as AfDB financial management, disbursement and procurement requirements, and have the capacity to deploy an appropriately qualified multidisciplinary team covering financial audit, technical/energy and procurement expertise. The proposed team, and other relevant details, are available on the TERMS OF REFERENCE_External Audit of ReTAPS.docx 7. ECREEE now invites eligible consulting firms to submit their expressions of interest in providing the services.

The Expression of Interest should include sufficient information demonstrating the firm’s eligibility, relevant institutional experience, experience in donor-funded and/or AfDB-