Consultant – Auditor for National Adaptation Plan (Project – GCF/UNEP) at the Federal Ministry of Environment

The Federal Republic of Nigeria, through the Department of Climate Change in the Federal Ministry of Environment, invites applications from suitable candidates for the position below:

Job Title: Consultant –  Auditor for National Adaptation Plan (Project – GCF/UNEP)

Location: Nigeria
Type Of The Contract: Consultancy
Duration: 60 working days

The Federal Republic of Nigeria, through the Department of Climate Change in the Federal Ministry of Environment, has received a grant from the Green Climate Fund (GCF) for a project to build capacity to advance National Adaptation Plan (NAP) process in Nigeria. The grant Agreement have the UN Environment as the Delivery Partner for the project, with the role of supporting and overseeing the project implementation. The project entitled “Strengthening Nigeria’s Capacity to Advance the NAP Process” which was officially launched on the 2nd December 2021, will support Multi-Sectoral, medium to long term Adaptation planning and budgeting in Nigeria and promote the integration of climate change adaptation aspects into development planning processes and policies. Systems for developing and sharing climate risk and vulnerability information will be reinforced, and sustainable financing mechanism for Climate Change Adaptation initiatives are set to be developed.


  • DCC wishes to engage the services of an audit firm for the purpose of auditing the accounts of the National Adaptation Plan (NAP) project of the Federal Ministry of Environment and United Nations Environment Programme (UNEP). The audit shall be carried out in accordance with the international audit standards issued by The International Auditing and Assurance Standards Board (IAASB).

Objectives and Scope of the Audit
Objectives and Scope of the Audit:

  • The objective is to audit the financial Statements of the Project and express an audit opinion on whether the financial statement of National Adaptation Plan (NAP) project reflects a true and fair view of the Project’s Accounts and whether in their opinion the grants agreements and GCF/UNEP terms and policies. 
  • Federal Ministry of Environment wishes to stress the importance that the auditor as part of the assignment reviews that the financial statements have been produced in accordance with the terms stipulated in the grant agreement / UN policies.

Scope of the Audit:

  • The audit will be carried out in accordance with the International Auditing Standard and will include tests and verification procedures as the auditors deem necessary.
  • Verify whether all funds have been used in accordance with the established rules and regulations of GCF/UNEP and only for the purposes for which the funds were provided.
  • Goods, works and services have been procured in accordance with the established rules and procedures [reference to the grant agreement].
  • Appropriate supporting documents, records and books of accounts relating to all activities have been kept and that clear linkages exist between the books of accounts and the financial statements presented to UNEP.
  • The financial statements have been prepared by Federal Ministry of Environment in accordance with applicable accounting standards and give a true and fair view of the financial position of Federal Ministry of Environment and of its receipts and expenditures for the period ended on that date.
  • Carry out a physical verification of any significant assets purchased and confirm their existence and use for project purposes.
  • Whether the expenditure claimed through expenditures reported to
  • UNEP are properly approved, classified and supported by adequate documentation.
  • Comprehensive assessment of the adequacy and effectiveness of the accounting and overall internal control system to monitor expenditures and other financial transactions.
  • Express an opinion as to reasonableness of the financial statements in all material respects.
  • 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 meeting with the Senior Management of Federal Ministry of Environment.

Regulations for staff allowances:

  • Review whether Federal Ministry of Environment has regulations and set
  • amounts for staff allowances for travel, per diem or equivalent and whether
  • the regulations are approved by the relevant designated authority.
  • if there are regulations in place; review whether the regulations are implemented and that the expenses for allowances reported within the project follow the regulations (if no such costs are included in the project, this should be stated). 
  • Review whether the allowances set by Federal Ministry of Environment and allowances included in the project are in line with general practice and cost levels within the country.

Regulations for Shared Costs:

  • Review whether Federal Ministry of Environment has regulations and
  • methods to divide shared costs for administration and salary costs between
  • projects/donors (applicable for staff costs and other administrative costs
  • when staff work on more than one project). if there are regulations / methods in place: review whether the shared costs budgeted and reported expenses
  • in the project follows these regulations/methods. Staff contracts and compliance with national regulations
  • Review whether staff included in the project have employment contracts with Federal Ministry of Environment.
  • Review whether costs for benefits and salary taxes within the project are in line with Federal Ministry of Environment general regulations and comply with the applicable tax legislation concerning taxes and social security fees.
  • If staff within the project also work on other projects: review whether the total hours or percentage of time allocated to each staff member is within that person’s available working hours.

The Reporting:

  • The report shall be signed by the responsible auditor (not just the audit firm) and title.

Independent Auditor’s Report:

  • The report from the auditor shall include an Independent Auditor’s Report in accordance with the format in audit standard and the auditor’s opinion shall be clearly stated. The financial report that was subject to the audit shall be attached to the Independent Auditor’s Report.
  • Management Letter
  • The reporting from the auditor shall also include a Management letter with audit findings and weaknesses identified during the audit process.
  • The auditor shall regardless of materiality, quantify the amount for costs lacking sufficient supporting documentation. 
  • The auditor shall make recommendations to address the weaknesses identified and the recommendations shall be presented in priority order. If the auditor assesses that no findings or weaknesses have been identified during the audit that would result in a Management letter, an explanation of this assessment must be disclosed in the audit reporting.
  • Measures taken by the organization to address weaknesses identified in previous audits shall also be presented in the Management letter. This includes weaknesses identified in the prior project, if the Federal Ministry of Environment received funding from UNEP during [prior period / intervention]. Federal Ministry of Environment is responsible for making a Management Response to the auditor’s recommendations that include a time-bound action plan to those of the auditor’s recommendations that Federal Ministry of Environment plans to implement.


  • The audit firm should be registered and have a license from a national or regional professional Accountancy Body.
  • The firm should have relevant experience in accounting and auditing of development projects, especially donor-funded operations.
  • The key audit team will comprise, at least:
  • An Audit manager with at least 10 years’ experience in auditing and with a sound knowledge of donor-financed projects.
  • In addition, he/she should be a member of a recognized accountancy professional body (CA, CPA, ACCA);
  • A team leader with at least a Master’s Degree in Auditing / Accounting or equivalent with a minimum of 5 years’ experience in auditing and significant progress towards qualifying as a professional accountant, if not already qualified; and
  • An assistant auditor with adequate experience and professional qualifications.

Application Closing Date
28th July, 2022.

Method of Application
Interested and qualified candidates should submit Five (5) copies of their Proposals (Technical & Financial) in separate sealed envelopes, with the title of the Consultancy clearly marked at the back of the sealed envelope, to:
The National Adaptation Plan (NAP) Project Secretariat,
Department of Climate Change, Green Building,
Federal Ministry of Environment,
Plot 444, Aguiyi-Ironsi Street,
Maitama, Abuja.

Note: All enquiries should be directed to: gcfnapnigeria@arwriters

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