EXTERNAL AUDITING - PROFESSIONAL OPINION(S) ON FIN. POSITION OF THE PROJECT - EACH FISCAL YEAR - FUNDS RECEIVED AND EXPENDITURES INCURRED

### Request for Expressions of Interest for

###  Consultancy Services for Eternal Auditing

MINISTRY OF HEALTH

Swaziland Health, HIV/AIDS and TB Project

Project ID No: P110156

This request for Expressions of Interest follows the General Procurement Notice for this project that appeared in the dgMarket 19 May 2011.

The Government of Swaziland has received financing from the International Bank for Reconstruction and Development (IBRD) towards the cost of a five-year Health HIV/AIDS and TB Project in the amount of US$20 Million equivalent. This project will be jointly financed by the European Union in the amount of Euro 14.5 million.

The project has three components: the first two, (i) strengthening the capacity of the health sector and (ii) facility-level support to improve access, quality and efficiency of services will be implemented bythe Ministry of Health (MOH) and the third, (iii) strengthening of the orphans and vulnerable children safety net will be implemented by the Deputy Prime Minister's (DPM's) Office.

The objective of the External Audit consultancy is to enable the auditor to express a professional opinion(s) on the financial position of the project at the end of each fiscal year regarding funds received and expenditures incurred for the relevant accounting period. The audit of the project will be carried out in accordance with International Standards on Auditing (ISA) promulgated by the International Federation of Accountants (IFAC). The services to be provided by the External Auditor will include but not be limited to:

• World Bank, European Union and Government financing has been used in accordance with the conditions of the relevant financing agreement, with due attention to economy and efficiency, and only for the purposes for which the financing was provided;

• Goods, works and services financed have been procured in accordance with the relevant financing agreements including specific provisions ofthe World Bank Procurement Policies and Procedures

• All necessary supporting documents, records, and accounts have been maintained in respect of all project activities, including expendituresreported using Statements of Expenditure (SOE) or Interim Unaudited Financial Statements (IFS) methods of reporting. The auditor is expected to verify that respective reports issued during the period were in agreement with the underlying books of account;

• National laws and regulations have been complied, and that the financial and accounting procedures approved for the project (e.g. operational manual, financial procedures manual, etc.) were followed and used;

• Ineligible expenditures included in withdrawal applications are identified and reimbursed to the Designated Accounts. These should be separately noted in the audit report.

The assignment is expected to commence in November, 2012 and the duration of the contract will be five (5) years.

The Ministry of Health now invites eligible External Auditing firms to indicate their interest in providing the services. Interested firms must provide information indicating that they are qualified to performthe services (brochures, description of similar assignments, experience in similar conditions, availability of appropriate skills among staff, potential team members etc.). Firms may associate to enhance theirqualifications. The firms should provide evidence that they are registered and certified by the Swaziland Institute of Accountants (SIA) orequivalent body (for non-swazi firms).

The auditor must:

• Be familiar with World Bank Procurement Guidelines, which can be obtained from the project implementing agencies. The auditor should also be familiar with the Bank's Disbursement Handbook for World Bank Clients, Disbursement Guidelines for Projects: May 2006. These documents areavailable on the Bank's website and could be obtained from the Task Team Leader.

• Have verifiable audit experiences of World Bank funded projects and/or audit experience of international agencies funded projects or organizations of similar magnitude and intensity.

• Have any other relevant audit experience of either large public or private organizations of high reputation with reporting requirements of a similar magnitude and intensity.

• Include references of relevant previous or current audit clients.

Least Cost Selection (LCS) method in accordance with the procedures set out in the World Bank's Guidelines: Selection and Employment of Consultants by World Bank Borrowers, published in January 2011 shall apply.

Interested organizations may obtain the Terms of Reference and further information at the address and emails below during office hours (i.e. Monday-Friday 09:00-17:00 hours). Expressions of interest must be delivered in plain sealed envelopes and clearly marked "Expression of Interest for Consultancy Services for External Audit" to the address below not later than 27th July, 2012, 16:30 hours.

The Principal Secretary

Ministry of Health

Health, HIV/AIDS and TB Project

7th Floor, Dlan"ube building,