Country: Federal Republic of Somalia (FRS)
Project Name: Somalia Enhancing Public Resource Management Project (SERP)
Project ID: P177298
Grant No: IDA-E1360
Assignment Title: Procurement of Consultancy Services for Independent Financial and Compliance Audit of the Office of the Auditor General Somalia (OAGS)
Reference No: SO-MOF-511602-CS-CQS
Submission deadline: 22 October 2025
Background
The Federal Republic of Somalia has received financing from the World Bank for implementing the Somalia Enhancing Public Resource Management Project (SERP) to support Somalia in Public Financial Management (PFM), Domestic Revenue Mobilization (DRM), Public Sector Management (PFM) and Integrated Governance Support (IGS). The Project Development Objective (PDO) is to strengthen accountability, transparency, and institutional capacity in public resource management across participating entities.
The Office of the Auditor General is the supreme audit institution of the Federal Republic of Somalia. It plays a vital role in promoting fiscal discipline, transparency, accountability, and oversight of the management of public funds. The Office audits federal ministries, departments, agencies, and public enterprises, providing objective assessments on legality, efficiency, and effectiveness of government expenditure.
Somalia’s recent strides in public financial management reform, legislative strengthening, and state-building require oversight institutions such as the OAGS to maintain high standards of independence, transparency, quality assurance, and performance. Recognizing this, Article 31 of the Audit Law No. 14 (2023) introduces a provision for an independent external audit every two years to assess the institutional, legal, financial, and operational integrity of the OAGS.
The Budget and Finance Committee (BFC), as a standing committee of the Federal Parliament, is mandated to scrutinize public expenditures and audit reports. It serves as the key legislative partner in this assessment, ensuring that audit findings are acted upon and integrated into national governance processes.
This assignment is also aligned with World Bank-supported reforms under the Somalia Enhanced Public Resources Project (SERP), which support capacity-building and performance improvement across Somalia’s oversight institutions, including the OAGS.
The OAGS will hire a consulting firm (hereinafter referred to as “the Consultant”) to conduct its external audit. The Consultant will review OAGS’s financial statements and records, test transactions against relevant laws and regulations, evaluate compliance with ISSAIs, assess the institution’s independence and transparency, and issue an objective opinion on the OAGS’s financial management, audit quality, and institutional credibility.
Objectives of the assignment
The primary objective of this consultancy is to ensure that the OAGS is fulfilling its constitutional and statutory mandates with integrity, professionalism, independence, and transparency. The audit will provide a rigorous, evidence-based assessment of whether the OAGS has complied with applicable legal frameworks, adhered to international standards, maintained institutional independence, and effectively utilized public resources to deliver its audit mandate.
The external audit will be guided by the following objectives:
- Financial Audit
- Legal and Compliance Audit
- Audit Quality Assurance and Compliance with International Standards
- Independence, Transparency, and Public Disclosure
The detailed Terms of Refence (TOR) for the assignment can be requested from the project. Address is provided below.
The Office of the Auditor General now invites eligible consulting firms 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 (brochures, description of similar assignments, experience in similar conditions, availability of appropriate skills among staff, etc.).
The shortlisting criteria are as follows:
- Core business of the firm (minimum of 10 years’ experience in public sector audit, institutional reform, public financial management, or legal and regulatory compliance)
- Experience of conducting similar assignments; a) demonstrated experience working with Supreme Audit Institutions (SAIs), parliamentary oversight bodies (e.g., Budget and Finance Committees/ Public Accounts Committees), or relevant financial governance institutions, b) familiarity with relevant laws, regulations, and international standards related to Supreme Audit Institutions (SAIs) is essential.
The Consultant shall provide the name and contact address of the client (office and e-mail address and telephone number), date(s) of execution, name (s) of lead and associate firms, contract amount and financing sources.
- The firm should have track record in delivering high-quality audit or compliance assignments in fragile or post-conflict environments . Working experience in Somalia will have added value.
- The technical and managerial organization of the firm. (Provide only the structure of the organization. Do not provide CVs of staff). Key experts will not be evaluated at the shortlisting stage
The attention of interested Consultants is drawn to paragraphs 3.14, 3.16 and 3.17 of the World Bank’s Procurement Regulations for IPF Borrowers: Procurement in Investment Financing – Goods, Works, Non-Consulting and Consulting Services dated July 2016 and revised in November 2017 August 2018, November 2020 and September 2023, (“Procurement Regulations”), setting forth the World Bank’s policy on conflict of interest.
Consultants may associate with other firms to enhance their qualification but should indicate clearly whether the association is in the form of a joint venture and/or a sub consultancy. In case of a joint venture, all the partners in the joint venture shall be jointly and severally liable for the entire contract, if selected.
A Consultant will be selected in accordance with the Consultant Qualification Selection (CQS) method set out in the World Bank’s Procurement Regulations.
Interested Consultant may obtain further information at the address below during office hours from 8:30am to 3.30pm Mogadishu time (Excluding public holidays).
Expressions of interest (EOI) should be delivered (in person or by e-mail) in a written form in three (3) hard copies (if not by e-mail) to the address below on or before Wednesday 22 October 2025 at 16:00 Hours (Mogadishu Time).
Attention: Procurement Specialist
SERP Office, Ministry of Finance
Federal Government of Somalia
HQ Floor/ Room: 4th floor
Email: serprecruitment@mof.gov.so
City: Mogadishu
Country: Somalia
