provision of external audit services

About Usawa Agenda

Usawa Agenda came into being following a strategic review within Twaweza in 2018 that ushered in a three-phased transition process of separating Uwezo from Twaweza. The first phase was strategic separation, which happened at the beginning of 2019; the second phase, which entailed legal and fiduciary separation, happened at the beginning of 2020. We have a rich heritage from which we draw many lessons as we power into the future with a clearer purpose and precise focus: over 10 years of successful pioneering work on citizen-led assessments (CLAs) and learning in East Africa as Uwezo– a programme of Twaweza East Africa. We regularly assess the foundational literacy and numeracy skills of millions of children of school age (in and out of school), and engage education stakeholders (parents, teachers, local administrators, and policymakers) around the observed learning outcomes. We assess school-level factors that affect learning outcomes in tens of thousands of primary and secondary schools across the country. We have embedded co-creation of evidence, involving both citizen volunteers and diverse public officials to enhance buy-in by the key stakeholders, and forged partnerships to further the objective of ensuring that children attend school and learn. We curate data into evidence and use it to engage targeted policy actors around the perceived worsening learning crisis with significant success.

Overall objective of the assignment

Usawa Agenda is seeking to procure external audit services in order to provide an independent opinion as to whether the financial statements are free from material misstatement and present fairly, and in all material respects, the financial position of the organisation in accordance with the International Financial Reporting Standards (IFRS).

Specific objectives:

a) Perform statutory audits as required by Kenyan law and International Financial Reporting Standards.

b) Plan and organise the audit on the basis of risk assessment to provide satisfactory assurance that the financial statements are free of misstatement due to fraud and errors.

c) Ascertain that multi-donor funds received by the organisation have been applied for the intended purpose and have been accounted for in accordance with the funding agreement.

d) Verify that funds received by Usawa Agenda have been acknowledged and reflected in the financial reports/statements submitted to the users/donors.

e) Review and report on the effectiveness of the organisation's internal control systems in accordance with the International Auditing Standards (IAS).

f) Review and report on the effectiveness of the finance system, human resource management, and procurement system, as well as the funding structure.

g) Undertake any other tasks as may be necessary to fulfil the professional obligation of rendering a sound opinion on the financial statements of the contracting entity.

Requirements

Eligibility criteria

1. A firm seeking to apply should be registered in Kenya and must have been in operation for at least five years, providing both audit and tax services.
2. Should have sufficient experience and qualified staff (CPA-K).
3. High reputation for integrity and the ability to demonstrate technical knowledge of IFRS, INPAS, tax laws, and audit regulations.
4. Additionally, the firm must demonstrate experience in auditing of not-for-profit entities and organisations with similar registration to Usawa Agenda.
5. Must be in compliance with the current audit requirements.

The following information should be provided:

1. Copy of certificate of incorporation/registration.
2. PIN Certificate.
3. Valid certificate of tax compliance.
4. Valid certificate of good standing from the Institute of Certified Public Accountants Kenya (ICPAK).
5. List of at least three clients with registrations similar to Usawa Agenda's, i.e., companies limited by guarantee in Kenya

Capability

Provide a brief profile of the company (maximum 500 words). This must include a profile on past work done. Provide a profile of the audit services team likely to be involved in the audit process and proof of their qualification.

Methodology

The firm should state the methodology/approach of conducting the audits. Upon selection, the firm will be expected to provide a letter of engagement which will also highlight the basis of the auditor's work.

Proposed Fees

The firm should provide a quote for the provision of audit services as highlighted above. This should include projected fees for the subsequent two years. The fees proposed may be subjected to negotiations if the proposal meets all the other selection criteria and satisfies the Usawa Agenda AGM that the firm is the best suited for the assignment.

NOTE: Usawa Agenda is not obligated to select the bid with the lowest quoted fees but rather the highest value for money.

Proposed task completion timeline

The proposal must provide the timeline within which the applicant expects to complete the assignment. This proposed timeline may be subject to negotiations.

Instructions for submission

All documents of application should be submitted by email to the email addresses here below by 2 p.m. EAT, Monday, November 17, 2025

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NOTE: Every application must meet all the requirements as indicated in this TOR document. Incomplete submissions will not be considered.