Call for Proposal

Conducting an External Audit for the National YWCA of Palestine and its Members’ Associations & Specific grants audit reports

I.                    Introduction

The National YWCA is a non-governmental association that started in Palestine in 1893 and was officially registered in Jerusalem in the year 1918. It is a union of four local associations in the cities of Jerusalem, Ramallah Jericho, and Bethlehem. The National YWCA of Palestine is registered under the Palestinian Authority with three member associations in Ramallah, Jericho, and Bethlehem. We envision a free and democratic Palestinian civil society where women and youth are empowered to exercise and protect their human, social, economic, and political rights. It is affiliated with the World YWCA, a global movement that works for -through its members: the national YWCAs in over 100 countries in the world, for the rights of women, young women, and girls. The World YWCA holds a special consultative status at the United Nations Economic and Social Council (ECOSOC).

We work in three thematic areas: 1. Economic Empowerment, 2. Social innovation and Youth leadership and 3. Women, Peace and Justice. Our programs and interventions, in these thematic areas extend almost over all geographic areas of the West Bank our outreach interventions focus more on the underdeveloped communities in the rural areas. 

The Funding of the National YWCA of Palestine and Its associations, both internal and external, is quite diversified. Our internal funding, comes from diversified sources such as: Rental of Premises, Sales of food from our production unit, Students and trainee’s fees (vocational training) and Kindergarten fees. Our External Funding in restricted grants and/or unrestricted grants and contributions, comes from our international partners and donors.

2. Scope-of Work and Submission Guidelines

The YWCA of Palestine requests qualified independent certified public accountants/firms to submit proposals to enter into a contract to perform:

1.  Financial overall audit for the year ended December 31^st 2025 for Four associations in addition to consolidated Audit report

1. YWCA of Palestine (The Council)
2. YWCA Ramallah
3. YWCA Bethlehem
4. YWCA Jericho
5. Consolidated FS & Audit report for the following entities (YWCA of Palestine, YWCA Ramallah, YWCA Bethlehem and YWCA Jericho)

2. Specific grants audit reports – YWCA Palestine - as per the following schedule:

Scope of Work

1. For overall Audit reports:

1.      To obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes Auditor opinion, in addition to management letters regarding any matters that requires reporting.

2.      As part of an audit in accordance with ISA’s, the auditor should exercise professional judgment and maintain professional skepticism throughout the audit.

3.      Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for opinion.

4.      Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances,

5.      Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.

6.      Conclude on the appropriateness of management’s use of the going concern basis of accounting and based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Association ability to continue as a going concern. If the auditors conclude that a material uncertainty exists, they are required to draw attention in the auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify the opinion as needed.

7.      Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

8.      Communicating with those charged with governance as needed regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that will be identified during the audit.

B. For specific grants audit reports:

1.      To obtain reasonable assurance about whether the statement of income and expenditures, as a whole and other Financial reports & Annexes are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes the auditor opinion. In addition to management letters regarding any matters that requires reporting.

2.      As part of an audit in accordance with ISA 800/805, to exercise professional judgment and maintain professional skepticism throughout the audit.

3.      Ensure full understanding and implementation of donors auditing requirements whether “specific Audit procedures and instructions, requested annexes, specific reports “clarified in audit protocols, grant agreements and their annexes, and any other documents of relevance to perform the audit & deliver the audit reports accordingly.

4.       Identify and assess the risks of material misstatement of the financial report, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for opinion.

5.      Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances,

6.      Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.

7.      Evaluate the overall presentation, structure and content of the financial Report, including the disclosures, and whether the statement of income and expenditures and other financial reports represent the underlying transactions and events in a manner that achieves fair presentation.

8.      To communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that will be identified during the audit.

Special audit requirements will be shared directly by the donor to the auditor

Location of the Service: Ramallah office and Jericho Office.

Renewals: the contract can be extended if mutually agreed. The ToRs will be re-visited and renegotiated if needed and if there are changes in scope or procedures the fees could be re-negotiated.

III.                                                                                              Deadline for Submission and address

The Audit Firm offer should consist of a technical proposal and financial proposal in two sealed envelopes that should reach to: -

Analysis and Evaluation

Proposals will be evaluated based on both technical and financial criteria, with the technical proposal accounting for 70% of the overall score and the financial proposal accounting for 30%. Evaluation will be conducted according to the following areas and criteria:

 Press Here for Terms of Reference