Quotations are hereby invited for the appointment of an auditor for the grant expenses compliance review, 2022/23 to 2024/25. The scope of work entails the following: 1. Identifying of grants approved without mandatory/administrative documents as prescribed by the Lotteries Act and Regulations: Provide a 100% compliance review of the grants approved by the Distributing Agencies (DA’s) for the following financial years: • Opening balances: 2022/23 contingent liabilities and grant liabilities. 952 projects; • Comparative year: 2023/24 grant allocations and grant expenses. 663 projects; • Current year: 2024/25 grant allocated by the Distributing Agencies. 882 projects up to November 2024 (projected to 1100 approved projects by 31 March 2025). 2. Review of comparative figures: • Perform 100% review of the 2022/23 and 2023/24 balances. The auditors/consultants should perform audit procedures that will identify the countersigned grants that meet the terms and conditions of the grant agreement and/or progress reports compliance checklists that are compliant with the grant agreement; • Identify the non-compliant projects, that is, approved projects that do not meet the terms and conditions of the grant agreement and that have not been paid in the year of allocation; • Propose journals to reverse the non-compliant and unpaid projects in the financial statements for each financial year under review; • Review the completeness and accuracy of the contingent liabilities and grant expenses for each year under review. Number of projects per financial year: - 2022/23: 952 projects; - 2023/24: 663 projects; - 2024/25 882 (projected to 1100) projects. The total duration of this proposed implementation of the project could be 4 weeks to 6 weeks (32 working days). (投標 №116266379cn)