Annual Global Financial Audit of 7 Local Rights Program (LRP) Partners

Location: Provinces Annual Global Financial Audit of 7 Local Rights Program (LRP) Partners (CTO, COFAP, CoDeC, CWDCC, PfDA, MPC, SAMAKY)

Project Partner: Local Rights Program’ Partners Audit Period: January 1, 2025 – December 31, 2025 Number of Partner: 7 Local NGOs (LRP Partners) Location

Oddarmeanchey: CTO Kampong Thom: COFAP, CoDeC Koh Kong: MPC, PfDA Kampot: SAMAKY, CWDCC

• Introduction

ActionAid Cambodia (AAC) works through long-term partnerships with local NGOs under the Local Rights Program (LRP) model. To ensure high standards of accountability and transparency, AAC requires a professional audit firm to conduct an annual global financial audit of all designated LRP partners. The audit serves to verify that the funds provided by ActionAid and other donors have been utilized for their intended purposes to empower local communities.

ActionAid Cambodia (AAC) has a rich 22-year history of advancing social justice and human rights in the Kingdom of Cambodia. Central to this mission is the Local Rights Program (LRP), a flagship model designed to empower local communities through long-term, sustainable partnerships. For over a decade, AAC has collaborated with specialized local NGOs to deliver grassroots interventions.

Currently, this partnership also encompasses seven (7) key LRP partners (CTO, COFAP, CoDeC, CWDCC, SAMAKY, MPC, PfDA) operating across four (4) strategic provinces (Koh Kong, Kampong Thom, Kampot, and Oddar Meanchey). These partners serve as the primary conduits for community development, ranging from disaster risk reduction, women’s empowerment to climate-resilient livelihoods, natural resource management, health and child education improvement.

Among the consortium of partners, the Community Translation Organization (CTO) serves as the Lead Coordinating Agency for this joint audit process. Based on consultation and mutual agreement, CTO is tasked with providing centralized administrative leadership and technical oversight on behalf of the six other LRP partners. This collaborative management structure ensures a streamlined communication flow between the audit firm and among the consortium, guaranteeing that the audit objectives are met with high efficiency and professional rigor across all partners in four strategic provinces.

• Objectives of the Audit

This audit for the 2025 fiscal year aims to provide an independent, comprehensive verification of the consolidated financial activities of these seven partners. By conducting this high-level review, ActionAid Cambodia reaffirms its accountability to its donors, its supporters, and—most importantly—the communities it serves across the four provinces. The primary objectives are to

• Provide an independent professional opinion on whether the financial statements of the 7 LRP partners present a true and fair view of their financial position.
• Verify that expenditures incurred by the partners are eligible, supported by adequate documentation, and in compliance with the ActionAid and other Donors Partnership Agreement, Financial Manual and relevant law of Cambodia.
• Assess the adequacy and effectiveness of internal control systems at the partner level.

• Scope of Work

The auditor shall perform the audit in accordance with International Standards on Auditing (ISA). The scope specifically includes

• Financial Review: Examination of all fund receipts (transfers from all donors) and expenditures.
• Compliance Testing: Verification that procurement of goods and services followed both the partner’s and donor’s procurement guidelines.
• Human Resources & Payroll: Review of staff salaries, tax withholdings, and seniority payments to ensure compliance with Cambodian Labor Law.
• Asset Verification: Physical verification of assets purchased under the all projects budget (e.g., motorbikes, equipment, computer..etc).
• Fund Balances: Verification of any unspent balances and their treatment at the end of the fiscal year.
• Previous Audit Follow-up: Reviewing the status of recommendations made in the previous year’s management letter.

• Deliverables

- The Auditor is required to submit a separate report for each of the 7 LRP partners, containing

• Independent Auditor’s Report: Opinion on the financial statements.
• Management Letter: A detailed report identifying internal control weaknesses, risks, and specific recommendations for each partner.
• Statement of Comparison: Budget vs Actual expenditure, with explanations for significant variances (usually >10%).

• Auditor Qualifications and Requirements

• Be a legally registered audit firm in Cambodia with licensed by The National Accounting Council (NAC) and a member of KICPAA.
• Demonstrate extensive experience in auditing International NGO (INGO) sub-grantees and local NGOs.
• Be familiar with all donor’s reporting requirements or similar rights-based federation models.
• Provide a team that is proficient in both English and Khmer (as many primary documents at the LRP level are in Khmer).
• Note: The Auditor must strictly adhere to the Sexual Harassment Exploitation and Abuse (SHEA), Child Protection and Anti-Corruption policies.

• Timeline and Logistics

• Announcement: [01–15 May, 2026]
• Selection & Interview: [ One week after the end of announcement]
• Contract Development: [One week after the selection]
• Fieldwork at 7 Partner Offices: [05 – 30 June, 2026]
• Draft Reports for Review: [01-15 July, 2026]
• Final Signed Reports: [25 July 2026]
• Note: All LRP partners will ensure all vouchers, bank statements, and staff are available for the audit team during the scheduled fieldwork.

• Selection Criteria

• Technical methodology (40%)
• Experience with INGO and Local NGO in Cambodia audits (30%)
• Professional fees (30%)

• Auditing Fee and Budget

The audit professional service fee will be charged in one package service by calculating individually to each partner’s based on its number of project/annual budget rank including VAT10%, miscellaneous expense or others.

Each organization located different province with different volume of annual budget, so the cost of this audit should fairly calculate based on each organization status as below

Normal 0 false

false false false

EN-US X-NONE X-NONE

No

Organizat ion

Province

of

Project

Donors

Annual Budget (USD)

Audit Budget (USD)

CTO

Oddar meanchey

1-Local Rights Program (LRP)

Actionaid

144,491.19

2,700

2-Out of School Children (OOSC)

Aide et Actions

54,748.59

3-Emergency Response for Conflict- Affected Children and Parents in Oddar Meanchey province (ERCA- CPO)

Child Fund

17,502.00

Normal 0 false

false false false

EN-US X-NONE X-NONE

4.Managing Community Forestry For Building Climate Resilience (MCF- BCR)

UNDP

33,022.00

Total

249,763.78

2

COFAP

Kampong Thom

• Local Rights

Program (LRP)

Actionaid

172,202.81

2,500

• Cambodian Consortium for Out of

School Children (OOSC)

Aide et Actions

57,090.56

• Women-Lead

Alternatives to Climate Change in Cambodia Phase I & II (WLACCC)

Actionaid

35,238.00

Total

264,531.37

3

CoDeC

Kampong Thom

1.Local Rights Program (LRP)

Actionaid

67,161.00

3,020

2-Buliding Cilmate Resilience Communities in Rural Cambodia ( BCRC)

CWS

$47,319.11

3-Cambodia Vegetable Value Chain Development (CVCD)

Heifer

171,524.30

4-Poultry Project of National Pride in Cambodia (PPNP)

Heifer

102,481.41

Total

388,485.82

4

CWDCC

Kampot

1-Local Rights Program (LRP)

Actionaid

143,346.38

3,500

2-Strengthening CSOs to Take Action on Economic Governance (EU Lot1)

Actionaid

33,810.16

3- Promote gender-responsive climate- resilient livelihoods (UN Women)

Actionaid

9,754.98

4- Women-Led Alternative to Climate Change in Cambodia (FCDO)

Actionaid

6,705.55

5- Strengthening MPA, Fisheries Governance and Coastal Community Livelihoods in Cambodia (BAF Project-FFI)

FFI

9,724.44

Total

203,341.51

5

SAMAKY

Kampot

1-Local Rights Program (LRP)

Actionaid

189937

2,700

2-Kampot Dolphin Ecotourism (KDE)

UNOPS

49,999.00

3-Out of School Children (OOSC)

Aide et Actions

63638.59

4-Cambodia Marine Mamel Safety (CAMMS)

KOL

46285.59

Total

349,860.18

6

PfDA

Koh Kong

1-Local Rights Program (LRP)

Actionaid

96,184.38

2,500

Total

96,184.38

7

MPC

Koh Kong

• Local Rights

Program (LRP)

Actionaid Cambodia

59629.03

• Women-Led Alternative to Climate Change in Cambodia (FCDO)

Actionaid Cambodia

3,865.4

• Strengthening the Community Capacity on Climate Resilience and Natural

Resources Governance (ERI)

Earth Rights Internatio nal

34,297.27

• Strengthening CSOs to take

action

Actionaid

40,258.4

Normal 0 false

false false false

EN-US X-NONE X-NONE

on economic governance (SCEAG)

Cambodia

2,700

• Climate Change

Adaptation, Resilience and Empowerment Programme (CAREP)

Save the Children Internatio nal

82,287.97

• Development of Community Eco- tourism for increasing the ability to protect, rehabilitate, and conservation of natural resources in the coastal zones of Cambodia. (UNDP)

UNDP

22,862.66

• Cambodian Consortium for Out of

School Children (CCOSC)

Actionaid Cambodia Co with Aide et Actions

76,468.28

• Green Future

Cambodia (GFC)

USAID

Conserve Cambodia

49,949.68

• Promote Gender-Responsive Climate-Resilient Livelihoods (PGCL)

Actionaid Cambodia

10,297.79

Total

379,916.48

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