Global Alliance For Improved Nutrition (GAIN)- Request For Proposals (RFPs) For The Engagement Of External Auditors And Tax Consultancy

DEADLINE: 16TH MAY, 2025
GLOBAL ALLIANCE FOR IMPROVED NUTRITION (GAIN)
REQUEST FOR PROPOSALS (RFPs) FOR THE ENGAGEMENT OF EXTERNAL AUDITORS AND TAX CONSULTANCY
PROJECT DURATION: EXTERNAL AUDIT JULY 22, 2025 – AUGUST 29, 2025; TAX CONSULTANCY: 1 YEAR

(I) Background
The Global Alliance for Improved Nutrition (GAIN) is an alliance driven by the vision of a world without malnutrition. Created in 2002 at a Special Session of the UN General Assembly on Children, GAIN supports public-private partnerships to increase access to the missing nutrients in diets necessary for people, communities, and economies to be stronger and healthier. For further details on GAIN’s work please refer to the website: http://www.gainhealth.org.

GAIN is seeking proposals to perform an external audit of the annual financial statements; our financial year ends on 30th June every year. The renewal of the audit engagement will be contingent upon the yearly confirmation of satisfactory service provided. GAIN operates an accrual-based accounting system and uses NAVISION accounting software for recording of its financial data for operational activities. The Nigeria country office maintains Delegation of Authority Schedule, which shows respective budget holders authorized to sign off the requisition, expenditures, etc. up to a specific threshold limit.

(II) Objectives

External Audit:
The objectives of the external audit service are to provide an independent and objective assessment of the financial statements of the GAIN Nigeria. GAIN Nigeria aims to engage this service for a duration of up to three years. The auditors will express an independent professional opinion as to whether the financial statements present fairly, in all material aspects, the financial position of GAIN Nigeria in accordance with the International Financial Reporting Standards (IFRSs). The audit will be carried out in accordance with the International Standards on Auditing (ISAs).

The audit will also evaluate internal controls and provide recommendations for improvement.

Tax Consultancy:
The tax consultancy, as a distinct assignment, aims to establish effective communication with FIRS to obtain Tax Clearance Certificates (TCC) for staff on an annual basis. Additionally, it involves filing tax returns with the Medium Tax Office (MTO) each year for GAIN Nigeria, acquiring the company’s TCC, and offering guidance and information on tax matters to ensure compliance with governmental regulations.

Reporting schedule:

• The external audit service will be conducted within the agreed timeline, with key milestones as follows:

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