Date: August 15, 2026

The Lutheran Development Service in Liberia (LDS-Liberia) invites reputable, qualified Audit Firms to submit sealed quotations for external audit services for the Community Livelihood Assistance Project (CLAP), funded by Bread for the World.

Project Background:

CLAP is a three-year project being implemented by LDS-Liberia from July 1, 2026 to June 30, 2029 in Salayea District, Lofa County. The audit will cover the financial statements, internal controls, and compliance with donor and LDS-Liberia policies for the project period.

The Lutheran Development Service in Liberia (LDS-Liberia) is a Lutheran Church-related semi-autonomous non-governmental organization established in January 2002. LDS has a clear vision and mandate to provide services to people in need, irrespective of color, tribe, race, origin, beliefs, or political affiliation.

Scope of Work

The selected firm will be required to:

1. Conduct a semi-annual external audit of CLAP project financial statements;
2. Assess internal control systems and risk management;
3. Verify compliance with donor requirements and LDS-Liberia financial policies;
4. Submit a management letter with findings and recommendations;
5. The audit firm shall plan and perform the audit in accordance with the International

Standards on Auditing (ISAs) as applied in Liberia;

6. The format of this opinion should be in accordance with the requirements of ISA 800;
7. An audit opinion in accordance with ISAE 3000 is also permitted when necessary;
8. whether the project funds were used exclusively for the project activities and objectives and

in accordance with the cooperation agreement;

9. whether the financial statements give a true and fair view of the income and expenditure and

the financial situation of the project.

Eligibility Requirements

Interested firms must provide:

1. Valid business registration and tax clearance certificate;
2. Profile of the firm including experience with NGOs/INGOs and donor-funded projects;
3. CVs of the proposed audit team and licenses of auditors;
4. Evidence of similar assignments conducted in the last 3 years;
5. Technical and Financial Quotation in separate sealed envelopes;
6. Must be a member of the LICPA;

Submission Details

Quotations should be submitted in a sealed envelope clearly marked:

QUOTATION FOR EXTERNAL AUDIT SERVICES – CLAP PROJECT

Addressed to:

The Procurement Committee

Lutheran Development Service in Liberia

LCL Compound

13^th Street, Sinkor, Monrovia, Liberia

Or email it to:

ldsliberiafo@gmail.com/ldsrecruitment2002@gmail.com

Deadline for Submission: August 31, 2026

Signed: Management

Lutheran Development Service in Liberia