1. Background:

Kampuchea Action to Promote Education (KAPE) is the largest local NGO in the education sector in Cambodia. We are a nonprofit organization implementing projects and research at all levels of the education sector in Cambodia, with beneficiaries in primary schools, secondary schools, and tertiary programs. Currently, direct beneficiaries are well over 71,000 children and 1650 school directors and teachers at 165 schools across 13 provinces. We enjoy a long-term partnership and close cooperation with the Ministry of Education, Youth and Sport  (MoEYS), international organizations, and local education partners. 

KAPE grew from the Cambodia Assistance to Primary Education Project (CAPE), established in April 1996 to improve instructional quality in school clusters. Following the closure of the project, a group of committed CAPE staff at the Kampong Cham provincial project site persisted in their efforts. In cooperation with the Provincial Office of Education, they formed a committee garnering official status to follow up on technical activities. The committee evolved into a nonprofit local NGO, KAPE , registered with the Ministry of Interior in 1999.

2. Purpose:

Kampuchea Action to Promote Education (KAPE) is seeking international standard audit firms to conduct an audit on the agency’s financial statement of the Global Financial Report for the period from 01 January 2024 to 31 December 2024. All these projects are implemented by Kampuchea Action to Promote Education (KAPE) .    

3. Audit Objectives

1. The overall objective of the audit is to assess the management of the project operations with the view of obtaining reasonable assurance towards the achievement of the project objectives. The areas of focus include:

1. Effective, efficient and economical use of resources.
2. Reliability of reporting.
3. Safeguarding of assets; and
4. Compliance with applicable legislation.

2. The purpose of the audit is to provide reasonable assurance that:

1. Client/donor contributions and project expenditure are properly accounted for.
2. The related financial statements prepared by Kampuchea Action to Promote Education (KAPE) under review present a fair view of the operations.

4. Audit Scope

In particular, the scope of work will include a review of the areas listed below:

1. Review the accounting system of all Project activities, utilizing standard accounting procedures, which will ensure full documentation and recording of sources and uses of funds.
2. The Auditor verifies that the expenditure for a selected item was actually incurred by and pertains to the Beneficiary. For this purpose, the Auditor examines supporting documents (e.g., invoices, contracts) and proof of payment. The Auditor also examines proof of work done, goods received, and he/she verifies the existence of inventory assets, if applicable.
3. The Auditor verifies that the expenditure for a selected item was incurred during the implementation period of the Action.
4. The Auditor verifies whether it is plausible that the expenditure for a selected item was necessary for the implementation of the Action and that it had to be incurred for the contracted activities of the Action by examining the nature of the expenditure with supporting documents.
5. The Auditor verifies that expenditure for a selected item is recorded in the Beneficiary's accounting system and was recorded in accordance with the applicable accounting standards of KAPE where the Beneficiary is established and the Beneficiary's usual cost accounting practices.
6. The Auditor should verify bank reconciliation in the accounting system and bank statements whether all funds of donors withdrawn from the bank are proper.
7. The auditor has to conduct a review of compliance with various guidelines as the GAAP.
8. The Auditor and/or the firm must affirm whether they are a member of a national accounting or auditing body or institution, which in turn is a member of the International Federation of Accountants (IFAC) or the Auditor and/or the firm are a member of a national accounting or auditing body or institution and 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.
9. The Auditor should physically verify the Inventory assets funded under the projects and verify whether the Inventory Asset register is being properly maintained.
10. Provide recommendations in relation to the accounting system for recording all financial transactions in KAPE.

Please click the document below

TOR of Audit Company (Global Audit in 2024 of KAPE)

Attention to: Bo Sambath, KAPE Finance Director, sambath@kapekh.org, ladet@kapekh.org, and cc to KAPE’s SMT as (vanna@kapekh.org, kurt@kapekh.org, huon@kapekh.org, run@kapekh.org, saran@kapekh.org, mary@kapekh.org and sarith@kapekh.org

The Closing Date for the application is 09^th/May/2025 at 4:30 pm. KAPE will inform you of the result of bidding to all firms.

Contact Address: sambath@kapekh.org  Mobile: 017 646 565 or 012 953 856