REQUEST FOR EXPRESSIONS OF INTEREST
(CONSULTING SERVICES – FIRMS SELECTION)
Country: ANGOLA
Project : SECOND WATER SECTOR INSTITUTIONAL DEVELOPMENT PROJECT (WSIDP-2)
Credit No. IBRD-87020/ IBRD-88760/ COFN-C1560
Project ID: P151224
Title: CONSULTANCY SERVICES FOR THE AUDIT OF FINANCIAL STATEMENTS FOR BENEFICIARY WATER SUPPLY AND SANITATION UTILITIES OF HUAMBO, KUITO, MALANJE, N’DALATANDO, UIGE, AND HUÍLA

Reference No. 171CS4 UCP 24
The Government of Angola has received financing from the World Bank and French Agency for Development (AFD) toward the cost of the Second Water Sector Institutional Development Project (WSIDP-2), whose objective is to strengthen the institutional capacity and efficiency of the Angolan’s agencies in the water sector to improve access to water service delivery. The project is being implemented by the Ministry of Energy and Water.
A Financial and Contract Management Unit (FCMU-WB/AFD) has been established at the Ministry of Energy and Water (MINEA). The FCMU-WB/AFD is responsible for monitoring, managing, and controlling the implementation of World Bank (WB)/ French Development Agency (AFD) financed projects, namely the WSIDP 1 and 2 projects.
The Financial and Contract Management Unit (FCMU-WB/AFD) intends to engage the services of an External Auditor to undertake an audit of the following seven water supply and sanitation utilities:
a) Huambo, in Huambo Province
b) Kuito, in Bié Province
c) Malanje, in Malanje Province
d) N’dalatando, in Cuanza Norte Province
e) Uíge, in Uíge Province;
f) Lubango, in Huíla Province.

The objective of the audit of the Annual Financial Statements as outlined in Section 4 below should enable the auditor to express professional opinions on whether the Financial Statements at the end of each fiscal year (2023, 2024 and 2025) are accurate and complete, in accordance with the national and/or international accounting regulations. The opinion must also be issued on the financial positions of the projects at the end of each fiscal year and of the income and expenditures for the accounting period ending on that date.
The detailed Terms of Reference (TOR) for the assignment can be obtained at the address given below.
The Financial and Contract Management Unit (FCMU-WB/AFDB) of the Ministry of Energy and Water (MINEA) now invites eligible consulting firms (“Consultants”) to indicate their interest in providing the Services. Interested Consultants should provide information demonstrating that they have the required qualifications and relevant experience to perform the Services.
The candidate auditing firm will be assessed against the following qualifications:

• Has at least 10 years Audit and Assurance services
• Has valid licence to practise from a recognized body.
• Demonstrates experience in auditing the public sector.
• Be a member in good standing of a body of accountants affiliated to the International Federation of Accountants (IFAC) verifiable through the IFAC website.
• Have chartered auditors with relevant experience on Financial Audits.
• Applies international auditing standards
• Demonstrates to have internal quality control reviews;
• Has experience and knowledge of the World Bank’s current financial management requirements and disbursement procedures;
• Must have performed successfully for, at least eight (8) years in similar assignments auditing Water and Sanitation Utilities with at least 20.000 customers;
• No conflict of interest (no other service has provided to the project).
• Audit firms that have audited this 6 Utilities financial statements for six consecutive years will not be considered.
Key Experts will not be evaluated at the shortlisting stage.
Consultants may associate with other firms to enhance their qualifications but should indicate clearly whether the association is in the form of a joint venture and/or a sub-consultancy. In the case of a joint venture, all the partners in the joint venture shall be jointly and severally liable for the entire contract, if selected. The establishment of the short-list and the selection procedure shall be in accordance with the World Bank’s “Selection Methods for Consultants” defined in the World Bank’s “Procurement Regulations for IPF Borrowers” dated July 2016, revised November 2017 (“Procurement Regulations”). The Consultant will be selected in accordance with the QCBS method set out in the Procurement Regulations.
The attention of interested Consultants is drawn to Section III, paragraphs, 3.14, 3.16, and 3.17 of the World Bank’s Procurement Regulations, setting for the World Bank’s policy on conflict of interest.
Further information can be obtained at the address below during office hours (09:00 to 15:00 hours Angola Time).
Expressions of interest must be delivered in English in a written form to the address below in person, by regular mail, or by e-mail by November 15,2024
Ministério da Energia e Águas (MINEA)
Financial and Contract Management Unit (FCMU – WB/AFD)
Attention: Ms. Elsa Ramos, Project Director
Rua Via S8, Condomínio DOLCE VITA, Edifício A1, 3º andar, Talatona, Luanda, Angola
Tel.: +244 923 790 138 /+244 923 790 154
E-mail: pdisa@pdisa.ao