Terms OF References for the financial audit of the PROJET « Child victims of TRAFFICKING: Access to Protection and Information based on their Specific needs during Criminal investigation and procEedings – CAPISCE»


The following are the terms of reference (‘ToR’) on which ECPAT France agrees to engage an Auditor or an Audit firm to perform an audit and to report in connection with a grant contract financed by the Directorate-General for Justice and Consumers of the European Commission (DG JUST) and named “CAPISCE”, with the number  847371 — CAPISCE — JUST-AG-2018/JUST-JACC-AG-2018. DG JUST is not a party to this agreement.


Presentation of ecpat france

Founded in 1997, ECPAT France is a French NGO, member of the ECPAT International network whose mandate is to fight, in France and internationally, against the sexual exploitation of children. The aim of the association is also to promote the rights of the child and to combat all forms of violence and exploitation of children and young people under the age of 25, including trafficking whatever the form of exploitation. In line with the network’s vision, ECPAT France wishes to realize the right of all children to live free from all forms of sexual exploitation. The association undertakes advocacy actions with policy makers and economic actors to ensure that children’s rights are effective. It implements or supports actions to prevent violence against children and young people, strengthen protection systems and promote the recovery and reintegration of children and young people who are victims of violence.


Website: https://ecpat-france.fr/


Presentation of the project

The CAPISCE project’s objectives is to strengthen the application of the EU criminal law in the area of the rights of child victims of trafficking (VoT) in Europe on the grounds that VoT should have their rights to understand and to be understood respected and VoT should benefit from an adequate protection during investigation and criminal proceedings including a protection of their privacy and the right to avoid contact with offenders.


Presentation of the coordination and the partners

The project is coordinated by ECPAT France, with Acting for Life for the financial monitoring. A partnership agreement between ECPAT France and Acting for Life is signed to determine the time and meetings in France and abroad spent by the Finance officer.

The project is implemented with four other European organisations from Belgium, the Netherlands, and Italy. The partners are in charge of national activities (creation of training modules for interpreters, meetings with professionals working with victims of THB, elaboration of a national research report, workshops) and international activities in Europe (elaboration of a European research report, meetings at European level). All the partners signed partnership agreements with ECPAT France.

  • ECPAT Belgium (Belgium)
  • Stichting DCI-ECPAT (the Netherlands)
  • ECPAT Italia Onlus (Italy)
  • EULITA (Belgium)

The budget distribution between the different partners is described in annex 1.

Description of the audit mission

  1. Subject of the Engagement

The subject of this engagement is the financial audit of the CAPISCE project in connection with the Final Financial Report for the period covering 01/10/2019 to 30/09/2021.

  1. Expected results

The Auditor plans the work so that an effective expenditure verification can be performed with the procedures listed in Annex 2A and 2B. At the end of the Audit mission, the Auditor will an executive summary that will allow ECPAT France to elaborate a consolidated financial report. The executive summary will be sent to ECPAT France by email.

The evidence to be used for performing the procedures in Annex 2A and 2B is all financial and non-financial information which makes it possible to examine the expenditure claimed by ECPAT France in the Financial Report (contract obligations, budget, control of the expenditures and the accountability, exchange rate used, etc.).

The Auditor or the firm will deliver an audit report in English, including a Certificate on the financial statement’ (see annex 3) and on the consolidated financial report made by ECPAT France for DG JUST, in three original copies and one electronic copy. A model of the Certificate on the financial statement is annexed to these ToR. the report will provide comments on each control made as well as the amount of the declared ineligible costs.


  1. Activities to realize

Annex 1 provides information about the Grant Agreement. Annex 2 provides the expected minimal procedures. Annex 3 is a model of the Certificate on the financial statement.

In order to perform the audit mission, the Auditor must consider the following elements:

Option A:        The audit of the expenditures of the six European partners will be done with the original supporting documents and/or electronic copies, and will take place in the office of ECPAT France in Le Bourget, France.

Option B:        The audit of the expenditures of the six European partners will be done with the original supporting documents and will take place in the office of each organization: in Antwerp for EULITA, in Brussels for ECPAT Belgium, in Leiden for Stichting DCI-ECPAT, in Rome for ECPAT Italia Onlus, in Le Bourget for ECPAT France and Acting for Life.

In his/her methodological and financial proposition, the Auditor can take into account both Option A and Option B or only one of the option. ECPAT France strongly recommends to make two proposals.


  1. Profile

The Auditor confirms that he/she meets at least one of the following conditions:

  • The Auditor and/or the firm is a member of a national accounting or auditing body or institution which in turn is member of the International Federation of Accountants (IFAC).
  • The Auditor and/or the firm is a member of a national accounting or auditing body or institution. Although this organisation is not member of the IFAC, the Auditor commits him/herself to undertake this engagement in accordance with the IFAC standards and ethics set out in these ToR.
  • The Auditor and/or the firm is registered as a statutory auditor in the public register of a public oversight body in an EU member state in accordance with the principles of public oversight set out in Directive 2006/43/EC of the European Parliament and of the Council (this applies to auditors and audit firms based in an EU member state[1]).
  • The Auditor and/or the firm is registered as a statutory auditor in the public register of a public oversight body in a third country and this register is subject to principles of public oversight as set out in the legislation of the country concerned (this applies to auditors and audit firms based in a third country).

The auditor must be fluent in English (written and spoken).

  1. Standards and Ethics

The Auditor shall undertake this engagement in accordance with Directive 2006/43/CE of the European Parliament and of the Council.

  1. Other Terms

The auditor or the firm will provide a technical and financial proposition, detailing all the costs and the organisation of the audit of the final financial report of the CAPISCE project.

The fee will include miscellaneous expenses and disbursement. The maximum available budget for this engagement is 9 000 Euros (including tax and VAT).


§  Application submission deadline Before February 25th, 2020 at 18h (time in Paris)
§  Selection notification March 6th, 2020
§  Meeting with the selected auditor or firm and ECPAT France In March/April 2020
§  Audit period Starting date  November 2nd, 2021

Ending date : November 16th, 2021

§  Delivery of the Audit report and the executive summary including the main conclusions of the audit report and the main recommendations. (All of these documents will be written in English) By November 23rd, 2021, at the latest.


  1. Terms of the Application submission

The auditors or the firms wishing to apply will use in their application the elements mentioned in these ToR and their annexes, as well as their own expertise.

The auditors or the firms wishing to apply will send their application by email, with the following email subject: « Audit CAPISCE 2019/2021 » including:

– A presentation of the firm

– A proof document of their IFAC membership

– The methodological and financial proposition, with an implementation schedule

– The financial proposition will be detailed as follow: Person/day X number of days and the expected travels.

– The resume of the auditor or of the team members

– The references in connection with this mission

Evaluation Grid:

Application /5
Presentation of the application /5
Administrative Analysis/Structure /15
Auditor(s)’ profile /5
Previous audit experience with similar projects – knowledge of the procedures and rules of institutional funders /6
Previous audit experience with similar projects – knowledge of the funder /2
Experience with ECPAT France and/or the project’s partners /2
Technical Analysis /15
Understanding of the ToR /4
Methodology /7
Planning /4
Financial Analysis /15
Budget presentation & clarity /5
Relevance et price competitiveness /10
Total /50

Submission and deadline:

Applications shall be sent to the project’s Finance Officer before:

Tuesday, February 25th 2020 at 18h (Time of Paris)

at the following email :


[1]     Directive 2006/43 of the European Parliament and of the Council of 147 May 2006 on statutory audits of annual accounts and consolidated, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253 EEC.

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