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Posted on April 16, 2026

Timely Integrated Development Services (TIDES)

About Timely Integrated Development Solutions (TIDES)

Timely Integrated Development Services (TIDES) is a national, non-political, non-religious, non-profit, and voluntary non-governmental organization (NGO) registered in Puntland State of Somalia and the greater Somalia. TIDES head office is in Garowe.

TIDES key mandates are development support and social welfare, environmental conservation & natural resource management, civil rights education, social healing and cohesion, sports & youth development, promotion of formal and informal education, democratic advocacy and good governance. The organization works to benefit the asylum-seekers/ refugees, pastoralists and poor urban women and children, returnees, IDPs stateless persons, vulnerable, disabled and marginalized communities, Puntland civil society and institutions, Immigrants, Puntland communities and authority.

TIDES is managed by a Board of Directors through an office Secretariat headed by our Executive Director. The board is oversighted by the General Assembly.

TIDES mission is to promote integrated development where people are empowered to engage in sustainable development and livelihoods.

We envision a future society that is increasingly empowered to undertake integrated development for meaningful livelihood despite the threat of man-made and natural disasters.

TIDES wishes to procure the services of an audit firm for the purpose of auditing its financial statements for the year ending 31 December 2025. The audit shall be carried out in accordance with the International Standards on Auditing. The audit shall be carried out by an external, independent and qualified auditor.

Objectives of the Audit

The objective of the audit of TIDES’s financial statements are:

To enable the auditors to express an independent professional opinion on the financial performance, position and cashflows of TIDES for the 12 months period ending 31 December 2025, and to ensure that the funds utilized have been used for their intended
To ascertain that the books of accounts of the Organization provide the basis for preparation of the Financial Statements; and that proper books of accounts as required by law have been maintained by the This includes confirming that Organization has maintained

adequate internal controls and supporting documentation for the transactions for the financial year ending 31 December 2025.

To independently verify TIDES’s compliance with the requirements of the following documents of reference:
1. Legislation: National legislation, with particular attention to the exceptions and derogations due to the context:
  - Respective social and labor law (including staff and salary regulations).
  - Regulations on
2. International standards:
  - ISA – International Standards on Auditing
  - IFAC – International Federation of Accountants
3. Relevant standards of the local accounting profession
4. Local legislation on accounting and reporting
5. Project Agreements: All agreements relevant for the implementation of the projects implemented during the audit period ending 31 December

In Compliance with the above standards the audit process shall consist of the following parts

Independent Auditor’s Report: The Audit report shall express opinion, according to ISA (International Standards of Auditing) 800/805, whether the submitted annual financial report is in accordance with the organization’s accounting records and if the organization has fulfilled the conditions in the contract between the organization and its
Management Letter- The Auditor shall submit a Management Letter which shall contain

the audit findings made during the audit process. It shall also state which measures have been taken as s result of previous audit reports, and whether measures taken have been adequate to deal with the reported shortcomings.

Report on factual Findings- The Auditor shall submit a report on factual findings in accordance with ISRS 4400, which shall contain answers to the predefined questions listed in the ToR.

Scope of the Audit

The audit will be carried out in accordance with the International Auditing Standards and will include tests and verification procedures as the auditors deem
Verify all funds have been used in accordance with the established rules and regulations of TIDES and only for the purposes for which the funds were
Goods, works and services financed have been procured in accordance with TIDES’ established rules and procedures.
Appropriate supporting documents, records and books of accounts relating to all activities have been kept. Clear linkages should exist between the books of accounts and the financial statements presented.
The financial statements have been prepared by TIDES’ management in accordance with applicable accounting standards and give a true and fair view of the financial position of the Organization and of its receipts and expenditures for the period ended 31 December
Comprehensive assessment of the adequacy and effectiveness of the accounting and overall internal control system to monitor expenditures and other financial
Express an opinion as to reasonableness of the financial statements in all material
Include in their reports opinion on compliance with procedures designed to provide reasonable assurance of detecting misstatements due to errors or fraud that are material in the financial statements.
Conduct entry and exit meetings with the management of TIDES – including, but not limited to the Executive Director and members of the Project Management Units for each
In addition to the audit report, the auditors will prepare a Management Letter on the following:
1. Give comments and observations on the accounting records, procedures, systems and controls that were examined during the course of the
2. Identify specific deficiencies and areas of weakness in systems and controls and make recommendations for improvement.
3. Report on the implementation status of recommendations pertaining to previous period audit reports.
4. Communicate matters that have come to their attention during the audit which might have a significant impact on the sustainability of the
5. Bring to the management’s attention any other matters that the auditors consider

Audit Duration

The audit work shall be completed within two weeks from the date of commencement of the audit

REQUIREMENTS

Evidence showing minimum of 5 years’ experience of INGO
Certificate of incorporation as Certified Public Accountant (CPA).
License/ability to operate in Somalia and
Evidence showing minimum of three audit experience with Standards of Auditing (ISA) 800 (“Special considerations audits of financial statements prepared in accordance with special purpose frameworks “) or ISA 805 (“Special considerations audits of single financial statements and specific

elements, accounts or items of a financial statement”). Factual findings in accordance with ISRS 4400 (International Standard of Related services)

Evidence showing a minimum of three audit experiences auditing projects funded by International Institutional donors (such as but not limited to NORAD, DFID, ECHO, EU and UN Agencies).

STRUCTURE OF THE PROPOSAL TO BE SUBMITTED

Executive summary: Describe your understanding of the work to be performed and your firm’s ability to perform the work within the timeframe
Professional experience: How and why your firm is the best to deliver and consider this work.
Team
Detailed audit plan
Your fee proposal to conduct the basic audit function
Estimated number of days for audit
Client references: List of three relevant non-profit clients the firm has served within the past three years.

Deliverables:

The Auditors on completion of the audit work will submit 3 (three) original copies of the Audited Financial Statements along with the reports to the attention of the
Management letter in accordance with the scope of work described here

AUDIT PROPOSAL SUBMISS ION

The proposal (both technical and financial) must be valid for at least 60 Days and must be submitted by email to tides.org@gmail.com .org by 5pm EAT on

4th May 2026.