Purpose 

The objective of this procurement via Request for Quotations (RfQ) is to select a suitably qualified, independent external auditor to perform an Agreed-Upon Procedures (AUP) engagement in relation to a project funded by the Swedish Government under the R2R project.

The auditor shall review the financial statements included in the final financial report (and, where applicable, any interim financial reports) and issue a report of factual findings in accordance with SNT / ISRS 4400 – Engagements to Perform Agreed-Upon Procedures Regarding Financial Information, as required by the Swedish granting authority.

The auditor’s report shall be attached to the financial statements and submitted in original or as a certified copy of the original to the administrative authority.

The audit shall cover expenses incurred by Seefar Foundation during the period from 4 September 2025 to 31 December 2025.

1. Requirements

A detailed description of the services requested, including the audit scope, methodology, and required procedures, is set out in Annex 1 – Requirements.

2. Contact Details

During this procurement process, all correspondence and questions, including submission of quotations, should be addressed to: Sara Amadi: [email protected]

3. Procurement Timetable

Date	Procurement and contracting process
5 February	RfQ is published on Seefar website
4 - 16 February	Invitation to submit quotations
9 - 13 February	Q&A time window
16 February	Deadline to submit offers
17 - 20 February	Evaluation of offers
20 February	Deadline for informing the selected bidder and expected contract award
23 February	Expected contract start date
23 March	Expected contract end date

4. Completing and Submitting the Offers

The contract will be awarded based on the Most Economically Advantageous Tender (MEAT) criterion.

To be eligible, the auditor must:

• Be external, independent, and professionally qualified to carry out audit engagements;
• Demonstrate experience with ISRS 4400 / Agreed-Upon Procedures engagements;
• Perform the assignment in accordance with generally accepted professional auditing standards and ethical requirements.

Proposal Content

Proposals must consist of the following documents:

1. Technical Proposal (weighting: 60%)

The Technical Proposal should include:

• A description of the bidder’s relevant experience with agreed-upon procedures, grant audits, or donor-funded project audits;
• Confirmation of the bidder’s independence from Seefar Foundation;
• Confirmation that the engagement will be conducted in accordance with SNT / ISRS 4400;
• A proposed methodology and sampling approach, demonstrating compliance with the requirements set out in Annex 1;
• A proposed timeline for completion and submission of the auditor’s report.

2. Financial Proposal (weighting: 40%)

For information only, the estimated budget range for this Agreed-Upon Procedures engagement is EUR 3,000 – 4,000. This indication is provided to help bidders assess the proportionality of their proposal. Bidders remain free to submit offers outside this range, provided the full scope of services described in the RfQ is met.

The Financial Proposal must:

• Be a fixed and firm price, expressed in EUR;
• Cover the provision of the services described in this RfQ in their entirety.

Submitted prices shall be deemed to include all costs, including professional fees, administrative costs, travel (if any), taxes, duties, and any other expenses necessary for the performance of the services described in Annex 1. The proposal shall clearly state any applicable Value Added Tax (VAT).

Annex 1 - Requirements

Background Information

• Project subject to this audit: Reluctance to Readiness for Return (R2R)
• Contracting Authority: the donor, Ministry of Justice, Swedish Government
• Grant decision issued to Seefar Foundation governing the use of funds under the R2R project.
• Audit period: 4 September 2025 – 31 December 2025
• Project duration: 3 months and 27 days 
• Audited entity: Seefar Foundation
• Project value: EUR 327,000

Purpose and Objectives of the Audit

The purpose of the engagement is for the auditor to perform an Agreed-Upon Procedures review of the financial statements related to the R2R project and to report factual findings in accordance with the requirements of the Swedish granting authority.

The engagement shall be conducted in accordance with SNT / ISRS 4400 – Engagements to Perform Agreed-Upon Procedures Regarding Financial Information. The auditor shall perform the procedures specified below and report the results without providing audit assurance or an audit opinion.

Scope of Work and Required Procedures

The auditor shall perform the following review procedures:

1. Verify that the financial statements are consistent with Seefar Foundation’s accounting records for the period covered by the grant.
2. Verify, for each budget line, that reported costs are consistent with the content specified in that budget line.
3. Verify that there are supporting documents (such as receipts and invoices) for the reported costs.
4. Verify that the costs relate to the time period covered by the grant, namely 4 September 2025 to 31 December 2025.
5. Verify that the costs are consistent with the activities described in the grant decision.
6. For wage-related costs, verify that:
   1. Employment contracts exist for the period covered by the wage costs; and
   2. Time reports or other appropriate supporting evidence exist to substantiate the time worked during the period covered.

The procedures listed above are defined by the granting authority and constitute the complete scope of the engagement. The auditor shall perform only these procedures and shall not modify, extend, or replace them using professional judgement.

Sampling Requirements

Costs examined under points 2 to 6 above shall:

• Represent at least 70% of the total costs for each budget line, and
• Always include a minimum of five (5) individual verifications per budget line.

For example, if reported travel costs amount to SEK 100,000, the auditor’s review shall include verifications amounting to at least SEK 70,000. If a single verification covers SEK 70,000, at least four additional verifications must also be examined.

Deliverables

The auditor shall submit:

• A report of factual findings describing:
  • The purpose of the engagement;
  • The agreed-upon procedures performed; and
  • The factual findings resulting from those procedures.
• The report shall be attached to the financial statements and provided in original or as a certified copy of the original.

Audit Cost Eligibility 

The grant may be used to cover the additional cost of the audit. The auditor’s invoice must clearly indicate the cost of the audit services so that Seefar Foundation can verify the expense in its financial reporting.