TERM OF REFERENCE

Consultancy on Accounting and Auditing practice for Cooperatives

I. INTRODUCTION

DGRV – the German Cooperative and Raiffeisen Confederation is the national apex organization and top-level auditing confederation of the cooperative sector in Germany. Since more than 30 years, DGRV is involved in international development cooperation aiming on the sustainable development of the cooperative sector worldwide.

The objective of DGRV’s project in Viet Nam is to contribute to the sustainable and effective poverty reduction via the development of social structures and favorable legal framework for the cooperatives and collaborative groups. The project has been funded by BMZ and has been implemented in Vietnam for many years.

In order to meet the overall objective of the project, that is, strengthening the role of the coops in poverty reduction and hunger eradication, DGRV has been assisting the development and promoting the effective and stable operations of the cooperatives via influencing on 5 main aspects: inclusive market access, protection of business assets and deposits, improving qualities of market-oriented products and services, higher income of the cooperative members, risks management. DGRV has been applying the approach of comprehensive consultancy at all of 3 levels: macro-meso-micro for ensuring the effective intervention on the 5 above mentioned aspects.

At provincial level, DGRV started to organized activities on corresponding topics, such as improving market access for cooperatives. This activity is expected to support cooperative enhance their ability to participate in the market, improve their sales revenue and probability that their products are accepted by retail chains. It should include various methods of training such as group working, presentation, homework, quiz, multiple-choice test, study tour, experience exchange… to transfer knowledge and skills to participants effectively.

II. MAIN CONTENTS OF CONSULTANCY/ Training on aCCOUNTING AND AUDITING FOR COOPERATIVES

1. Target group

Beneficiaries of the consultancies/ trainings are Provincial Cooperative Alliance’s staff, cooperative staff (accountant, director, controller, etc.) within DGRV’ business area

2. Content and requirement

• Working with DGRV staff to agree on the content being trained and advised;
• Directly deliver trainings and consultancies to PCAs’ and cooperatives’ staff on the topic of accounting and auditing;  
• Examples on frequent topics: internal control system, accounting for cooperative leaders, tax, audit, management accounting, etc.
• Review and provide consultancy on internal control system of cooperatives;
• Provide professional and practical comments and suggestions on accounting and auditing activities of cooperatives;
• Conduct on-site audits to cooperatives and instruct PCAs’ staff to audit cooperatives.

3. Location

• The trainings and consultancies will be organized by DGRV and the PCAs in the provinces within DGRV’s business area.

4. Timeframe

• The frame contract with validation from 1 April 2024 to 31 December 2026 will be signed between DGRV and consultants.
• Concrete time will be chosen and notified by DGRV to agree on the number of days and corresponding renumeration

DGRV has responsibility of informing expected training/ consultancy schedule to the consultant biannually. Total man-day is tentatively 30 days per year at the maximum.

III. COST AND BUDGET

DGRV should pay for service provider the training cost, including:

• Fees of preparing training material and implement the course directly as well as for reporting task;
• Travelling expenses/ accommodation costs/ catering costs relating to the field trip.

IV. DELIVERABLES

• Preparing training material and necessary content focusing on target groups and topics by demand of DGRV as mentioned in part II/2
• Implement the course directly with training methods for adults, focusing on sharing practical experiences on accounting and auditing, answering questions from participants.

V. REQUIREMENT FOR SERVICE PROVIDER

The criteria of selecting the consultants:

• Having ample knowledge and practical experiences in accounting and auditing; practical knowledge on cooperative operations is a plus;
• Having pedagogical skills; good communication and presentation skill;
• Good English speaking and writing skill.

VI. SUBMISSION OF PROPOSALS

The proposals can be emailed to Ms. Bui Thi Thu Thuy (Email: [email protected]).

DGRV, P402B, 4^th Floor, Coco building, No. 14 Thuy Khue, Tay Ho, Hanoi, Viet Nam

Deadline for the submission: 20.02.2023.

The proposals should be composed of the following:

• The consultants proposed (personal files, CV).
• Financial proposal: prices per training/ consulting day & preparation day as stated in the attached.

Please kindly note that only shortlisted consultants will be contacted.

Organization: DGRV
Location:
Application deadline: 2024-02-20
Send application to: [email protected]