Recruitment of a Consultant (firm) for the External Audit of the Accounts of the OGPNRF and AGEE for the fiscal years 2024, 2025, and 2026

Bid Reference: GN-PGRNME-464408-CS-QCBS
Procurement method: Quality And Cost-Based Selection
World Bank project No. : P168613

CALL FOR EXPRESSIONS OF INTEREST

The Government of the Republic of Guinea has received financing (Credit and Grant) from the International Development Association (IDA) to cover the costs of the Natural Resources, Mining and Environmental Management Project (PGRNME) and intends to allocate part of the proceeds for consulting services, namely for the mission related to: Audit of the accounts for the fiscal years 2024, 2025 and 2026 of the OGPNRF and AGEE.

OBJECTIVE OF THE MISSION:

The objective of the financial and accounting audit is to enable the auditor to express a professional opinion on the financial situation of the OGPNRF, AGEE, and the Protected Areas (AP) covered by the PGRNME at the end of each fiscal year and to ensure that the resources made available to them are used for the purposes for which they were granted to achieve the development objectives of the OGPNRF and AGEE. To this end, the auditor's mandate will cover: (non-exhaustive list):

Formulating an opinion on the financial statements based on international auditing standards (ISA) set forth by the International Federation of Accountants (IFAC);

Conducting the audit in accordance with international auditing standards (ISA) set forth by the IFAC including tests and audit procedures as well as verifications that the auditor deems necessary based on the circumstances;

Verifying the financial statements of the OGPNRF, AGEE, and the APs: compliance with accepted accounting principles and presenting a true and fair view of the financial position of the OGPNRF, AGEE, and the APs, at the closing date as well as the resources and expenditures at that date;

Analyzing the transactions of the Operating Accounts of the OGPNRF, AGEE, and the APs;

Preparing audit reports.

The detailed Terms of Reference (ToRs) for the mission can be obtained at the addresses indicated below.

The Project Management Unit of the Natural Resources, Mining, and Environmental Management Project (PGRNME) invites eligible consulting firms ("Consultants") to express their interest in providing services. Interested Consultants must provide information demonstrating that they possess the required qualifications and relevant experience for the execution of the Services. The criteria for shortlisting are:

General Experience:

The Consultant must be an independent Audit and Accounting Firm, regularly registered in a country with a Board of an Accounting Association recognized internationally by IFAC or FIDEF. They must have confirmed experience of at least ten (10) years in financial auditing of development projects and programs funded by external financing and/or public administrative establishments (EPA).

Specific Experience:

The Consultant must have satisfactorily performed the financial audit of at least five (5) financial audit missions of projects funded by the IDA in the last five years (2020, 2021, 2022, 2023, 2024).

Have technical and administrative capacity by presenting the required documents (Approval/RCCM, Organization/organization chart, registration in a professional order, etc.).

What could correspond to the following breakdown:

General experience (20 points);       

Specific experiences (70 points); and

Technical capacity (10 points).

Key personnel will not be evaluated when establishing the shortlist.

It is brought to the attention of Consultants that the provisions of paragraphs 3.14, 3.16, and 3.17 1.9 of Section III of: "World Bank, Procurement Regulations for Borrowers Seeking Financing for Investment Projects (FPI)" (Edition September 2025), relating to the World Bank's rules on conflict of interest are applicable. Please note the following additional provisions related to conflict of interest in the context of the Services subject to this Request for Expression of Interest:

Consultants cannot be engaged for assignments that would be incompatible with their present or past obligations to other clients, or that would risk placing them in a position to not fulfill their mandate in the best interest of the Borrower. Without prejudice to the general nature of these provisions, Consultants cannot be engaged in the circumstances stated below:

No company engaged by the Borrower to deliver Goods, undertake Works or provide Services Other than Consulting Services for a project (nor any affiliated company that controls it directly or indirectly, which it controls itself or which is placed under common control) is allowed to provide Consulting Services consecutive or directly related to these Goods, Works or Services Other than Consulting Services. This provision does not apply to various companies (Consultants, contractors or suppliers) that, collectively, fulfill the obligations of the contractor of a turnkey contract or a design-build contract;

No company engaged by the borrower to provide Consulting Services for the preparation or execution of a project (nor any affiliated company that controls it directly or indirectly, which it controls itself or which is placed under common control) is subsequently allowed to deliver Goods, undertake Works or provide Services Other than Consulting Services consecutive or directly related to these Consulting Services. This provision does not apply to various companies (consultant, contractors or suppliers) that, collectively, fulfill the obligations of the contractor of a turnkey contract or a design-build contract;

No Consultant (including personnel and subcontractors at its service) or any affiliated service provider (which it controls directly or indirectly, that it controls itself or that is under common control) can be engaged for a mission that by its nature creates a conflict of interest with another of its missions;

Consultants (including experts, personnel, and subcontractors at their service) who have a close professional or familial relationship with any executive of the Borrower, the project executing agency, a beneficiary of a fraction of the financing or any other party representing the Borrower or acting on its behalf who participates directly or indirectly in any segment:

Of the preparation of the Terms of Reference for the mission

Of the selection process for the contract; or

Of the contract supervision, cannot be awarded a contract unless the conflict resulting from said relationship has been resolved in a manner satisfactory to the Bank throughout the selection process and the execution of the contract.

Consultants may associate with other firms to strengthen their respective skills in the form of a grouping or subcontracting agreement. In the case of grouping, all members of that grouping remain jointly and severally responsible for the execution of the mission in the event that the grouping is selected.

A Consultant will be selected according to the method « Quality and Cost Based Selection (QCBS) » as described in the Regulations.

Interested Consultants can obtain additional information at the address below and during the following hours: Monday to Friday from 08:30 AM to 04:30 PM (Conakry/Guinea time).

Written expressions of interest in French language must be submitted to the address below in person, by mail or electronically no later than February 10, 2026 at 11:30 AM sharp (Conakry/Guinea time), at the following addresses:

To the attention of: Mr. Project Coordinator

Project Management Unit for Natural Resources, Mining and Environmental Management (PGRNME), located in Taouyah district, Commune of Ratoma

Tel: 00224 622 20 02 24, 626 95 09 68, Email: woumarh@gmail.com and with mandatory copy to apm.environs@gmail.com, kouroumasmp90@gmail.com and to lkaba1345@gmail.com

Done in Conakry, on January 21, 2026

The Project Coordinator,

Oumar WANN