External Auditor

Background
Namjai Community Association is a non-profit organization, committed to developing basic education, promoting gender equity and protecting women and children against all forms of violence. The organization is originated from direct experience of more than 2 decades (1989 to 2016) of experience in working with the local authorities and the ethnic groups in north- western part of Lao PDR under the support of Norwegian Church Aid. In fall 2016 Norwegian Church Aid phased out from Lao PDR and during the transition period from July 2016 to January 2019, Namjai Community Association emerged to continue carrying out the remaining projects supported by other donors especially projects in the education development sector as well as in promoting gender equity and protection of violence against women and children in the northern remote areas as a project under the umbrella of Life Skills Association. In 2019 Namjai Community Association was formally approved by Ministry of Home Affairs.

Members of Namjai Community Association are about 65 individuals representing the Lao ethnic groups and ethnic minorities. All members are devoted to the implementation of Government’s strategies in quality education development as well as the promotion of gender equity and the protection of women, children and the elderly against violence.

As part of its commitment to accountability, transparency, and good governance, NCA requires an independent annual financial audit for the fiscal year 1 January 2025 – 31 December 2025, to be conducted in accordance with the International Standards on Auditing (ISA) and/or the Audit Law of Lao PDR, and in alignment with donor-specific audit requirements.

Terms of Reference (ToR)
Annual  Financial  Audit  of  the  Namjai  Community  Association  (NCA) For the Fiscal Year Ended 31 December 2025

1.  Objectives of the Audit

1. Express an independent audit opinion on whether the financial statements present fairly, in all material respects, the financial position of NCA as of 31 December 2025.
2. Verify that project funds have been used in accordance with the approved donor agreements and project objectives.
3. Assess the adequacy and effectiveness of internal financial controls, including accounting, reporting, and cash management systems.
4. Confirm compliance with applicable laws, donor regulations, tax obligations, and NCA’s internal policies and procedures.
5. Identify weaknesses and provide recommendations to improve NCA’s financial management and internal control systems.

2.  Scope of the Audit
The audit shall cover all financial transactions and activities of NCA for the fiscal year ended 31 December 2025. The scope shall include, but not be limited to, the following:
2.1  Financial Statement Review

• Examination of the Statement of Income and Expenditure, Balance Sheet, and Cash Flow
• Verification of compliance with Modified Cash Accounting
• Review of bank reconciliations, supporting documents, and voucher records for accuracy and completeness.

2.2  Compliance Review

• Assessment of compliance with funding agreements and donor financial management
• Verification of compliance with national tax laws, social security, and payroll
• Examination of adherence to procurement policies, approval processes, and payment

2.3  Internal Control Assessment

• Evaluation of the adequacy and efficiency of financial and accounting
• Identification of control weaknesses, risks, and recommendations for corrective
• Review of the authorization and approval hierarchy, segregation of duties, and documentation practices.

2.4  Project-Specific Fund Utilization

• Examination of expenditures at head office, project, and provincial
• Verification of grant utilization and accountability for each donor-funded
• Cross-checking of fund disbursements, cash advances, and expense

3.  Audit Standards
The audit shall be carried out in accordance with the International Standards on Auditing (ISA) or the Audit Law of Lao PDR, as applicable. The auditor shall apply professional judgment, ethical standards, and due care throughout the audit process.
4.  Expected Deliverables
4.1  Independent Auditor’s Report
Expressing an opinion on the financial statements and confirming whether they present a true and fair view of NCA’s financial position and performance.
4.2  Management Letter
Identifying internal control weaknesses, risks, and recommendations for improvement in financial management, operational procedures, and compliance.
4.3  Compliance Report
Summarizing compliance findings with respect to donor agreements, national regulations, and organizational policies.

Submission Deadline: The final Audit Report, including the Independent Auditor’s Report, Management Letter, and Compliance Report, shall be submitted no later than 10 March 2026.
5.  Auditor Qualifications

• Be legally registered and accredited by the relevant Lao Government
• Have a minimum of five (5) years of experience auditing NGOs or NPAs with multi-donor
• Demonstrate expertise in auditing under Modified Cash Accounting
• Maintain independence and impartiality, with no prior relationship with NCA that may compromise objectivity.

6.  Audit Schedule

Activity
Target Date

Audit Fieldwork Commencement
20 February 2026

Draft Audit Report Submission
25 February 2026

Final Audit Report Submission
10 March 2026

7. Proposal Submission Requirements

• Company Profile and Legal Registration (including accreditation certificate).
• Proposed Audit Methodology and Work
• Team Composition and CVs of key audit
• Financial Proposal (Audit Fee) in USD, inclusive of applicable

Public Announcement
Request for Proposals (RFP) – External Audit Services Fiscal Year 2025

The Namjai Community Association (NCA) invites qualified and registered audit firms to submit proposals for conducting an annual financial audit for the fiscal year ended 31 December 2025.
Eligibility Criteria

• Legally registered and authorized to conduct audits in Lao
• Minimum of 5 years of experience auditing NPAs with multi-donor
• Expertise in Modified Cash
• Prior experience in the Family and Reproductive Health sector is an

Scope of Work
The audit will assess NCA’s financial statements, internal controls, and compliance with donor and statutory requirements, in accordance with ISA or Audit Law of Lao PDR.
Submission Process
Proposals must be submitted via email to: Email Address: ncalaos@ncalaos.org

Email Submission: d.wannavong@ncalaos.org

Subject Line: “Proposal for Annual Financial Audit 2025

For detailed Terms of Reference (TOR), please contact:

Donechanh Wannavong

Deputy Director / Finance Manager Namjai Community Association (NCA) Email: d.wannavong@ncalaos.org

Tel/WhatsApp: 020 55619199

Submission Deadline: 30 November 2025