Presentation

PLAY International was founded in 1999 on the conviction that sport is a powerful tool for education
and social change. Since then, the association has developed and managed sports-based support
programs in around thirty countries, benefiting one million children.
Internationally, the NGO implements education through sport projects through its missions in
Kosovo, Burundi, France, Senegal, the Comoros, and Rwanda.

Project description

Sport 4 Resilience is a project whose first 36-month phase is being implemented in Kosovo, Northern
Macedonia and Montenegro. Led by PLAY International, with the support of TAKT and REGSPO,
the project uses sport games as a lever for education and awareness raising to empower youth and
children in the Western Balkans to create more inclusive and resilient societies in the face of the
societal risks that affect them. Based on a diverse ecosystem and innovative and adapted pedagogical
approaches, the project has two main axes. A first strand, in formal education, focuses on building
children’s (8–12-year-old) life skills and resilience to discrimination based on gender and minority
status, while supporting national educational priorities. A second strand, in non-formal education,
focuses more on civil society and young adults (15-24 years old) to build their resilience to the risks of
radicalization and discrimination.

Audit objective

The project implemented by « PLAY International », 60% of which is financed by AFD, must
undergo an external financial audit of the expenditure incurred within the project. The search
for an external auditor is the objective of these terms of reference.

The selected auditor will be required to express a professional and independent opinion on the
financial report drawn up by PLAY International for the expenditure implemented as part of
the project.

The auditor must:

• Comply with the list of checks to be carried out, presented in appendix X.3
• Ensure that the financial report complies with the model required by AFD
• Ensure the eligibility of expenditure incurred during the project and reported in the
  financial report
• Give an opinion on compliance with the procedures listed in the Financing Agreement
  with AFD and in the methodological guide to AFD’s CSO support mechanism
  (https://www.afd.fr/fr/les-organisations-de-la-societe-civile)
• Certify the financial report to be submitted to AFD

Organisation of the audit

1. Audit methodology and approach
The consultant will propose a methodological note for carrying out this audit. This note
should specify the sampling methodology to ensure that the expenditure to be audited is
representative both overall and for each budget heading.

2. Place of operation
The audit will take place face-to-face and/or remotely, mainly:

• at PLAY International’s head office at 155 rue du Dr Bauer, 93400 Saint-Ouen-sur-Seine,
  and/or
• at the PLAY International Kosovo office, located at 47 Xhelal Mitrovica, 10 000
  Pristina, Kosovo, and/or ;
• at TAKT office, located at Cedomir Minderovik 41, Skopje, North Macedonia, and/or ;
• at REGSPO office, located at II crnogorskog bataljona 9, 81000 Podgorica, Montenegro.

3. Proposed Terms of payment
The fees will be paid in three disbursements. Provisional payment schedule:

• 1st dibursment of 15% on delivery of the framework note
• 2nd dibursment of 65% at the start of the audit of the financial report
• payment of the remaining 20% on validation of the final audit report by the donor

Terms of reference Financial Audit « Sport 4 Resilience” project : 

PLAY_TDR Audit_S4R AF001 .pdf (play-international.org)

Sending offers

Tenders must be sent by e-mail, in French or English, with the following reference in the
subject line: S4R/ AF001, to the following address: operation@play-international.org

PLAY International will acknowledge receipt of the request.

Deadline for applications: 09/02/2024