## Please find the Full Tender Dossier: [TD LOG 2026 1241\_FA\_External\_Audit.docx](https://rodekruis.sharepoint.com/sites/Meetingsinternational/_layouts/15/guestaccess.aspx?share=IQAQfHmRqtfUR5cH6o_eC8u6AViknAIMNuIWoheZUBIZf8Y&e=NmMTQU)

## And supporting documents: [TD LOG 2026 1241\_FA External Auditors](https://rodekruis.sharepoint.com/sites/Meetingsinternational/_layouts/15/guestaccess.aspx?share=IgAQm2TsLhL4Trefd3ugLY0bAYvNM-r_HWF8_PXUFsNu39Y&e=pjGH3t)

## Introduction

The Netherlands Red Cross is seeking to establish framework agreement(s) with one or more external audit firms for the provision of audit services on an as-needed basis. The immediate objective is to ensure readiness for a forthcoming ECHO-related certification or ex-ante assessment assignment while also creating a broader, reusable framework for future institutional assurance needs.

The tender is divided into two lots so that specialised ECHO requirements can be assessed separately from broader audit and assurance requirements. Bidders may apply for one lot or both lots. Each lot will be evaluated and awarded independently.

## Background

NLRC operates in humanitarian and/or development settings and is subject to donor, regulatory and governance requirements relating to accountability, internal control, compliance, and independent assurance. NLRC anticipates a future ECHO certification or ex-ante assessment assignment, but the final donor-specific terms of reference are not yet available at the date of this tender – expected ECHO ToR in June 2026.

To avoid delays once assignment-specific requirements are issued, NLRC intends to pre-select external audit providers through framework agreement(s). This will allow faster mobilisation for urgent donor-driven assignments while maintaining competition, quality, and consistency across engagements.

## Purpose and Objectives

The purpose of this tender is to identify and contract suitably qualified external audit firms that can deliver independent, professional, and timely services under future call-off assignments.

- secure rapid access to qualified audit and assurance capacity;
- ensure high-quality service delivery for ECHO-specific and general audit needs;
- reduce procurement lead times for urgent assignments;
- maintain flexibility to commission assignment-specific work under agreed contractual conditions;
- allow NLRC to adapt future call-offs to donor-specific terms, including any official ECHO terms released after this tender.

## Lots and Scope of Services

**Lot 1 - ECHO-specific external audit services**

- DG ECHO ex-ante assessment, certification-related work, or comparable assurance engagements;
- follow-up assessments, reassessments, or action-plan verification linked to ECHO requirements;
- systems and compliance reviews specific to EU humanitarian donor frameworks;
- other assignment-specific services that may be defined by the final ECHO or comparable donor terms of reference.

Refer to Annex 5 & 6 for previous ECHO assessment ToR.

**Lot 2 - General external audit services**

- donor compliance audits and systems audits;
- expenditure verifications and agreed-upon procedures;
- internal control, governance, procurement, safeguarding, anti-fraud, and anti-corruption reviews;
- partner, sub-recipient, or country office assurance work, where applicable;
- other institutional audit and assurance assignments as defined in individual call-offs.

The NLRC reserves the right to refine, expand, reduce, or otherwise specify the final scope, deliverables, and timetable for each assignment through individual call-off documents.

## Methodology

For each call-off assignment, the selected auditor shall be expected to apply a professional methodology proportionate to the assignment's scope and standard. This shall normally include the following elements:

- review of the assignment-specific terms of reference, donor requirements, and supporting documentation;
- confirmation of independence and absence of conflict of interest;
- preparation of an inception note, work plan, or equivalent planning document;
- desk review, document analysis, and fieldwork as required;
- testing of systems, controls, procedures, and supporting evidence;
- opening and closing meetings with NLRC;
- issue of draft and final deliverables, including findings and recommendations;
- maintenance of adequate working papers and evidence files.

For Lot 1 assignments, bidders must confirm their ability to work under the applicable professional standards and to align fully with the official donor-specific ECHO terms of reference once released (Refer to Annex 6 for previous ECHO assessment ToR).

## Deliverables, Required Output and Planning

Exact deliverables and deadlines will be agreed per specific assignment. Depending on the nature of the call-off, the selected provider may be required to submit some or all of the following:

- inception note or audit plan;
- document request list and fieldwork schedule;
- debriefing note or aide memoire;
- draft report and revised draft, where required;
- pre-final and final signed report;
- management letter and action-oriented recommendations;
- presentation of results to management, governance bodies, or donor counterparts, if requested.

NLRC may include in each call-off assignment-specific reporting templates, deadlines for draft review, comment periods, and final submission requirements.

## Type of Contract

The contract resulting from this procedure will be a framework agreement for external audit and assurance services. Specific assignments will be commissioned through call-off contracts, order forms, purchase orders, or assignment letters that set out the precise scope, deliverables, timetable, applicable standards, and price for the assignment concerned.

Award of a framework agreement does not guarantee any minimum value or number of assignments. Likewise, inclusion in the framework does not create an obligation on the part of the selected provider to accept any assignment unless and until a specific call-off has been agreed.

## Special Provision for Future ECHO Assignment(s)

NLRC anticipates issuing one or more future call-off assignments under Lot 1 in relation to ECHO certification, ex-ante assessment, reassessment, or comparable assurance work. Because the official donor-specific terms of reference is not yet available at the time of this tender, bidders must confirm their capacity and willingness to undertake such assignments in accordance with the applicable donor rules once published (Expected June 2026).

Where the final donor requirements materially differ from the assumptions used in this tender, NLRC may adapt the assignment-specific scope, staffing profile, timetable, deliverables, and budget through the relevant call-off procedure.

## Vendor Code of Conduct

NLRC is committed to upholding the highest sustainability standards and requirements (ethical, social, environmental and quality) in all our business providing high-quality services and products. Complying with all laws and regulations and ensuring fair competition are fundamental to this commitment.

The NLRC Vendor Code of Conduct - Annex 3, expresses the expectations we hold for all of NLRC vendors. The Vendor Code of Conduct outlines the behaviours expected of Vendors who commit to uphold these standards and prevent misconduct. It is legally binding and forms an integral part of the contract between the Vendor and the NLRC. The winning applicants will be requested to sign this Code of Conduct at contract stage.

## Climate and Environmental Impact

The NLRC has signed the [Climate and Environment charter](https://www.climate-charter.org/). As we work towards ensuring that all our operations coincide with this new agreement, we must also demand that any collaborations we have with external parties also fall within the parameters of this charter.

Any additional requirements for the service provider to try to adhere to (e.g. working remotely, not flying large teams to countries, proof of company’s own environmental commitments) will be taken into account.

## Annexes

- [*Annex 1 - General Purchasing Terms and Conditions*](https://rodekruis.sharepoint.com/sites/Meetingsinternational/_layouts/15/guestaccess.aspx?share=IQC3XS2w2mNsQ6Qq0kVAVzNtAYGGeiL2TYpRQkCvUS1k5T0&e=eeib1U)
- [*Annex 2 - Vendor Registration Form*](https://rodekruis.sharepoint.com/sites/Meetingsinternational/_layouts/15/guestaccess.aspx?share=IQDJQivHEtyYR6bqk5c28XnOAQT8Hnwu1JeAJgf4IKOcsMI&e=yAeXO5)
- [*Annex 3- Vendor Code of Conduct*](https://rodekruis.sharepoint.com/sites/Meetingsinternational/_layouts/15/guestaccess.aspx?share=IQDpogAYIkoTR6ARKffvCeDuAWmYjM4mqhs0yY-Fsdobl5k&e=N1eLm1)
- [*Annex 4 - Framework Agreement template/ Call-Off Order*](https://rodekruis.sharepoint.com/sites/Meetingsinternational/_layouts/15/guestaccess.aspx?share=IgC3hFkZxIqSQbfWz6QnixJ6AUocfds6w4M1DRgkfAfdpyQ&e=hIhpIJ)
- [*Annex 5\_ECHO Specific Requirements*](https://rodekruis.sharepoint.com/:w:/r/sites/Meetingsinternational/_layouts/15/Doc.aspx?sourcedoc=%7B2375339A-D4DF-4857-9132-58A36AF4E241%7D&file=Annex%205_ECHO%20Specific%20Requirements.docx&action=default&mobileredirect=true)
- [*Annex 6 ToR\_ex\_ante\_assessment\_fpa\_2021*](https://rodekruis.sharepoint.com/sites/Meetingsinternational/_layouts/15/guestaccess.aspx?share=IQDaXD0H7jPZQLb3Kfv3GjYVAWK-xCleQPjBdp1aTOK4LsY&e=JN7cP6)