Request for Proposal (RFP)
Contractual Expenditure Verification / Agreed-Upon Procedures for Two EU-Funded Actions – No Child Forgotten: Strengthening Child-Sensitive Justice and Protection Responses to Deportation in Ukraine and Embedding Accountability: Sustaining and Scaling Ukraine’s Capacity to Prosecute International Crimes
GRC/RFP/P26-050
https://globalrightscompliance.org/
Stichting “Global Rights Compliance Foundation”, Prinses Margrietplantsoen 33, 2595 AM Gravenhage Nederland Kvk number 70 048436, RSIN number 85811884.
| Procuring Entity | Global Rights Compliance Foundation (https://globalrightscompliance.org/) |
| Type of the Contract | Professional contractual expenditure-verification and agreed-upon procedures (AUP) services for two EU-funded actions |
| RFP/RFQ Issue Date | 21 August 2026 |
| Clarification Deadline | 28 August 2026 , 18:00 CET |
| RFP/RFQ Closing Date & Time (Extended) | 30 September 2026, 18:00 CET |
| Indicative Engagement Timeline | Child Justice: Project end date: 31 August 2027 | Engagement commencement: no later than 21 working days following project end | Final AUP Report: no later than 45 working days following project end.
Embedding Accountability: Indicative project end date: 31 March 2028 | Engagement commencement: no later than 21 working days following project end | Final AUP Report: no later than 45 working days following project end.
Approximate dates are provided for planning purposes only. The binding requirement is that each engagement commence no later than 21 working days following the applicable project end date and be completed, including issuance of the Final AUP Report and required EU annexes, no later than 45 working days following the applicable project end date. |
The successful bidder will be formally notified by GRC via e‑mail.
Enclosed is a Request for Proposal (RFP) for No Child Forgotten: Strengthening Child-Sensitive Justice and Protection Responses to Deportation in Ukraine and Embedding Accountability: Sustaining and Scaling Ukraine’s Capacity to Prosecute International Crimes.
Global Rights Compliance Foundation acting as the Procuring Entity, invites qualified auditing firms to submit their best‑value proposal for the specified service (s).
The award of any subcontract is contingent upon the availability of donor funds, successful negotiation of the budget and contractual terms, and donor/client approval where required.
The resulting agreement will be issued as a single firm fixed‑price purchase order.
The audit will be conducted primarily remotely. GRC operates as a virtual organisation and does not maintain physical offices in the Netherlands. Financial records, supporting documentation and accounting records will be made available electronically. GRC uses Quickbooks as its accounting software, base currency euro. GRC’s external accounting firm, located in The Hague, may provide additional documentation where required. Its business model is based on remote work sites around the globe in implementing foreign assistance programs for a portfolio of countries’ government assistance programs, mainly grants and contracts. It has no private donations. The Foundation works through consultants; it has no employees, and it is a Foundation thus no profit and is VAT exempt.
Offerors are advised that, following the submission of proposals, payment schedules and implementation timelines may be subject to revision prior to the signing of the final contractual agreement with the selected Service Provider(s).
General Background
Global Rights Compliance is an international human rights legal practice based in the UK and the Netherlands, specialising in international human rights, criminal, and humanitarian law. We have a dedicated Business and Human Rights Unit focused on providing advice to businesses, public sector institutions, civil society organisations, and investors on both the legal and practical aspects of human rights due diligence, responsible business conduct, as well as heightened human rights due diligence in conflict-affected and high-risk areas.
Project Background
GRC seeks to appoint one qualified and independent audit firm/practitioner to undertake contractual expenditure verification engagements in relation to two separate actions funded, or anticipated to be funded, by the European Union.
Project 1 – No Child Forgotten: Strengthening Child-Sensitive Justice and Protection Responses to Deportation in Ukraine (“Child Justice”):
The action has a total eligible budget of EUR 1,250,000 and an implementation period of 18 months, ending on 31 August 2027. The action is funded by the European Union under Grant Contract NDICI CRISIS FPI/2026/489-863. There will be approximately 1700 Quickbooks transactions with 20% under 21 euros (bank fees).
Project 2 – Embedding Accountability: Sustaining and Scaling Ukraine’s Capacity to Prosecute International Crimes:
GRC has submitted a proposal to the European Union for an anticipated 18-month action with an indicative value of approximately EUR 3,500,000 and an anticipated start date of 1 October 2026. Estimated transactions based on a previous award of the same size is 2700 Quickbooks transactions with 20% under 21 euors (bank fees),
| Action | Approximate Project End Date | Engagement to Commence By | Final AUP Report to be Completed By |
| Child Justice | 31 August 2027 | Approx. 29 September 2027 | Approx. 2 November 2027 |
| Embedding Accountability | Approx. 31 March 2028* | Approx. 1 May 2028* | Approx. 2 June 2028* |
At the date of publication of this RFP, the Embedding Accountability proposal remains subject to approval by the European Union and execution of the relevant grant agreement. Accordingly, inclusion of this second engagement in this procurement does not constitute a commitment by GRC to proceed with or pay for the engagement unless and until the relevant EU funding is approved and the grant agreement is executed.
The Embedding Accountability price shall be based on the assumptions and indicative information contained in this RFP. Following execution of the relevant EU Grant Contract, GRC may confirm or adjust the engagement scope to reflect the final contractual requirements. No price adjustment shall apply solely because the applicable EU contractual expenditure-verification procedures or sampling requirements are those ordinarily applicable to an EU External Aid grant of the nature described in this RFP. Any material scope change giving rise to a proposed price adjustment must be agreed by GRC in writing before the additional work is undertaken.
GRC’s intention is to appoint one firm for both engagements in order to ensure consistency of approach, institutional knowledge, efficiency and continuity across GRC’s EU-funded portfolio. Each EU action will nevertheless remain a separate engagement for contractual expenditure-verification and reporting purposes.
Purpose and Objective of the Service
GRC seeks to appoint a qualified and independent practitioner to perform contractual expenditure verification through agreed-upon procedures (“AUP”) in relation to the financial reports submitted under the two EU-funded actions described above.
The purpose of each engagement is to provide the relevant EU Contracting Authority with factual findings enabling it to assess whether the expenditure and revenue declared by GRC in the applicable financial report are real, accurately recorded and eligible in accordance with the relevant EU grant contract.
The practitioner will perform the agreed-upon procedures prescribed by the applicable EU contractual expenditure-verification Terms of Reference and issue the required AUP report using the applicable EU reporting templates.
The engagement is an agreed-upon procedures engagement and the practitioner is not expected to provide an audit opinion.
For purposes of this RFP, “Offeror” means an entity submitting a proposal; “Service Provider” means the successful Offeror appointed by GRC; and “Practitioner” means the Service Provider acting in its professional capacity when performing the agreed-upon procedures engagement in accordance with ISRS 4400 (Revised) and the applicable EU Terms of Reference.
Applicable Standards and Contractual Requirements
The engagements shall be undertaken in accordance with the contractual expenditure-verification requirements applicable to the relevant EU grant contract, including the applicable version of the EU Terms of Reference for an Agreed-Upon Procedures Engagement for a Grant Contract to Issue a Contractual Expenditure Verification.
The practitioner shall undertake the engagements in accordance with:
- International Standard on Related Services (ISRS) 4400 (Revised), Agreed-Upon Procedures Engagements, as promulgated by the International Federation of Accountants (IFAC); and
- the International Code of Ethics for Professional Accountants, including the International Independence Standards, issued by the International Ethics Standards Board for Accountants (IESBA).
The practitioner must be independent from GRC and shall maintain such independence throughout each engagement.
Where there is any inconsistency between this RFP and the mandatory contractual expenditure-verification requirements contained in the applicable EU grant agreement, the requirements of the applicable EU grant agreement and its annexes shall prevail for the relevant engagement.
Mandatory EU Methodology and Precedence
The applicable EU contractual expenditure-verification Terms of Reference, including all annexes, prescribed procedures, sampling requirements and reporting templates, shall constitute the minimum mandatory requirements for each engagement.
The Practitioner shall not substitute its own audit, assurance, risk-based sampling or materiality methodology for any procedure or sampling requirement prescribed by the applicable EU Terms of Reference. Any additional procedures proposed by the Practitioner shall be clearly identified as additional procedures and shall not replace, reduce or modify the mandatory agreed-upon procedures.
In the event of any inconsistency between this RFP, the resulting purchase order or services agreement, and the applicable EU Grant Contract or mandatory contractual expenditure-verification requirements, the latter shall prevail in relation to the relevant engagement.
Scope of Work
For each applicable EU-funded action, the service provider shall:
- review the relevant EU grant contract, Special Conditions, General Conditions, approved budget, financial reports and other documents relevant to the engagement;
- undertake the agreed-upon procedures prescribed in the applicable EU contractual expenditure-verification Terms of Reference;
- verify expenditure not covered by any previous contractual expenditure-verification report for the relevant action;
- assess expenditure and revenue against the eligibility and documentation requirements established by the relevant grant contract;
- apply the sampling methodology and procedures prescribed by the applicable EU Terms of Reference;
- Sampling Requirements: The Practitioner shall determine the sample size and composition strictly in accordance with Annex 2 of the applicable EU Terms of Reference. Offerors are responsible for reviewing those sampling requirements when preparing their Technical and Financial Proposals. The proposed fixed professional fee shall be sufficient to perform the minimum required sampling and all prescribed procedures applicable to the engagement and shall not be based on the application of the Offeror’s standard audit materiality or sampling methodology.
- review relevant accounting records, supporting documentation, procurement records, payroll/personnel documentation and other financial and non-financial evidence necessary to perform the agreed-upon procedures;
- conduct the required fieldwork and/or, where expressly permitted and duly justified under the applicable EU requirements, desk-based review;
- conduct an opening/preparatory meeting and a closing meeting with GRC, including discussion of preliminary factual findings and any outstanding supporting information;
- prepare a draft AUP report for GRC’s factual review and comments;
- address GRC’s factual comments and issue the final report within the agreed timetable; and
- The Practitioner shall report all financial findings identified through the prescribed agreed-upon procedures, irrespective of monetary value or materiality. Findings shall be presented in accordance with the criteria and format prescribed by the applicable EU reporting template. Any changes to findings between the draft and final report following GRC’s factual comments shall be clearly and sequentially documented in accordance with the applicable EU Terms of Reference.
- provide any reasonable clarification required by GRC or the relevant EU Contracting Authority in connection with the report.
A separate AUP report shall be prepared and issued for each EU grant contract.
EU Contractual Expenditure Verification Terms of Reference
The applicable EU Terms of Reference for an Agreed-Upon Procedures Engagement for a Grant Contract to Issue a Contractual Expenditure Verification will form part of the resulting engagement.
For the Child Justice action, the applicable EU Annex VII Terms of Reference will be provided as part of this RFP/contractual documentation.
For the Embedding Accountability action, the final applicable EU expenditure-verification requirements will be confirmed following approval and execution of the relevant EU grant agreement. The practitioner will be required to comply with those requirements as a condition of undertaking the second engagement.
Conditional Embedding Accountability Engagement
The Embedding Accountability component of this procurement is expressly conditional upon approval of GRC’s funding proposal by the European Union and execution of the relevant grant agreement.
GRC gives no guarantee that the Embedding Accountability engagement will proceed and shall have no liability to the selected Service Provider for fees, loss of profit, mobilisation costs or other costs relating to that engagement unless and until GRC issues a written instruction to commence the relevant services.
The final scope, timing and applicable EU contractual expenditure-verification requirements for the Embedding Accountability engagement may be adjusted to reflect the terms of the executed EU grant agreement.
Professional Eligibility
The Offeror must demonstrate that it satisfies at least one of the following:
- membership of a national accounting or auditing body or institution that is a member of IFAC;
- membership of a national accounting or auditing body or institution, together with a commitment to undertake the engagement in accordance with the applicable IFAC standards and ethics requirements;
- registration as a statutory auditor in the public register of a public oversight body in an EU Member State; or
- for firms based outside the EU, registration as a statutory auditor in an equivalent public register subject to applicable national public-oversight requirements.
Evidence of the applicable professional membership or registration must be included with the Technical Proposal.
Key Personnel
The proposed Engagement Team Leader must have a minimum of five years’ relevant professional experience in audit, agreed-upon procedures and/or assurance engagements.
The proposed team must demonstrate:
- appropriate professional qualifications;
- experience applying IFAC standards, including ISRS 4400 (Revised);
- experience verifying financial information for organisations of comparable size and complexity;
- experience with internationally funded programmes and projects;
- demonstrated experience with EU-funded External Aid actions and contractual expenditure verification/AUP engagements;
- sufficient knowledge of relevant accounting, taxation, employment and other applicable regulatory requirements; and
- sufficient language capability to review the relevant records and supporting documentation.
Commitment of Proposed Personnel: The Engagement Team Leader and key personnel identified in the successful Offeror’s Technical Proposal shall be the personnel assigned to the engagements. No replacement of the Engagement Team Leader or other key personnel shall be made without GRC’s prior written approval. Any proposed replacement must possess qualifications and experience equal to or greater than those of the individual being replaced and must satisfy all applicable independence and professional requirements. GRC reserves the right to reject a proposed replacement that does not meet these requirements.
The Engagement Team Leader shall have overall responsibility for coordination and performance of the fieldwork, supervision of the engagement team, quality of the agreed-upon procedures performed and timely delivery of the prescribed reports.
Deliverables:
For each EU-funded action, the contractual expenditure-verification/AUP engagement shall commence as soon as reasonably practicable following the end of the relevant project implementation period and, in any event, no later than 21 working days following the applicable project end date.
For purposes of this requirement, commencement shall mean the formal inception/preparatory meeting and commencement of the substantive engagement process, including the initial review of documentation and/or agreed-upon procedures.
The Service Provider shall complete the engagement, including all required agreed-upon procedures, closing meeting, draft reporting, consideration of GRC’s factual comments and issuance of the Final AUP Report and required EU annexes, no later than 45 working days following the applicable project end date.
The Service Provider’s proposed work plan shall demonstrate sufficient mobilisation and resourcing to meet these deadlines. The specific dates for each engagement will be confirmed by GRC following the relevant project end date and availability of the final financial report and supporting documentation.
Any extension to these deadlines must be approved by GRC in writing and shall remain subject to any overriding deadlines or requirements contained in the applicable EU Grant Contract or EU contractual expenditure-verification Terms of Reference.
| Deliverables | Requirements | Indicative/Required Timing | |
| Inception/preparatory meeting | For each engagement | No later than 21 working days after project end | |
| Audit/AUP work plan and document request | Before fieldwork | At/shortly following inception meeting | |
| Fieldwork / agreed-upon procedures | In accordance with applicable EU Annex VII | To be scheduled so that final reporting is completed within the 45-working-day overall deadline | |
| Closing meeting | Following fieldwork | Following completion of fieldwork | |
| Draft AUP Report | Within 10 working days following completion of fieldwork
For purposes of the reporting timetable, fieldwork shall be considered complete on the date of the closing meeting or such other date as GRC confirms in writing. Outstanding documentation identified at the closing meeting shall not automatically extend the reporting deadline unless GRC agrees otherwise in writing. |
Subject to overall 45-working-day deadline | |
| GRC factual comments | Within 5 working days | Within 5 working days of draft | |
| Final AUP Report | Within 5 working days following receipt of GRC comments | In all cases no later than 45 working days after project end | |
| Supporting EU annexes | Financial report, transaction table and differences table in the prescribed EU formats | With Final AUP Report, unless otherwise required by applicable EU ToR | |
| EU clarification support | As reasonably required following submission |
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Where services are performed for both actions, the practitioner shall issue a separate and specific AUP report for each EU grant contract, using the applicable mandatory EU report template and annexes. Findings relating to one action must not be consolidated into the report for the other action.
Confidentiality and Handling of Information
Where GRC identifies information, documentation or an engagement as sensitive or confidential, the Practitioner shall comply with the applicable EU requirements for handling sensitive information and any additional security instructions communicated by GRC. Access shall be restricted strictly to personnel directly involved in the engagement on a need-to-know basis. Sensitive information shall be securely stored and encrypted in storage and transmission and shall not be disclosed, copied, reproduced or transmitted except as necessary for performance of the engagement and in accordance with GRC’s instructions. Upon completion of the engagement, information shall be returned, securely deleted or destroyed as instructed by GRC and in a manner that prevents reconstruction or reproduction, subject only to any mandatory professional or legal retention requirement, which must be disclosed to GRC.
Offerors shall describe in their Technical Proposal the systems and controls they will use for secure document exchange, access control, storage, transmission, retention and destruction of engagement information.
Contracting Authority Review and Clarifications
The Offeror acknowledges that the final AUP report will form part of GRC’s reporting/payment process with the relevant EU Contracting Authority and may be scrutinised for accuracy, completeness and quality.
Where GRC or the relevant EU Contracting Authority identifies an error, omission, non-compliance with the prescribed procedures, inadequate supporting documentation of the work performed, failure to apply the required sampling methodology, or deficiency in a report attributable to the Practitioner, the Practitioner shall promptly correct the deficiency and, where necessary, re-perform the relevant procedures and reissue the affected deliverable at no additional professional fee to GRC.
Duration of the Work
From execution of the audit services agreement until completion and acceptance of the required contractual expenditure-verification engagements for both EU-funded actions, subject to the Accountability contingency described in this RFP. The Child Justice action ends on 31 August 2027. The proposed Embedding Accountability action is anticipated to run for 18 months from 1 October 2026, subject to EU approval and the executed grant agreement.
Engagement Documentation and Working Papers
The Practitioner shall maintain sufficient engagement documentation and evidence to demonstrate the procedures performed, samples selected, evidence examined and factual findings reported, in accordance with ISRS 4400 (Revised), applicable professional requirements and the EU Terms of Reference. The Practitioner shall retain such documentation for the period required by applicable law, professional standards and the relevant Grant Contract and shall make relevant engagement documentation available to GRC and/or the EU Contracting Authority where contractually or legally required, subject to applicable professional obligations.
Proposal Submission
To be considered, Offerors must submit a complete proposal, as per the attachments below, by the closing date and time indicated in this solicitation. Proposals must be prepared in English (unless otherwise required), clearly written, easy to review, and strictly follow the instructions provided, containing only the requested information.
All requests for clarification must be submitted in writing and addressed via e‑mail to the designated Procurement Contact: procurement@grcompliance.org , with a copy (cc) to zinebreffass@globalrightscompliance.co.uk no later than 8 days from the issue date of this RFP. The solicitation number should be stated in the subject line.
Proposals ( Technical Proposal and Financial Proposal) must be submitted in two separate parts. All submissions must be sent electronically, with the e‑mail subject line clearly stating “GRC/RFP/P26-050 for No Child Forgotten and Embedding Accountability.” Proposals should be addressed to the designated Procurement Contact at : procurement@grcompliance.org , with a copy (cc) to zinebreffass@globalrightscompliance.co.uk
Offerors are reminded to treat all information contained in this solicitation with strict professional confidentiality. The successful firm will be required to sign a Non‑Disclosure Agreement (NDA) or Confidentiality Agreement prior to commencing the assignment.
Sincerely,
GRC Procurement Department
Attachments: Here
Attachment I :Instructions to Offerors
Attachment II :Evaluation Criteria
Attachment III :Cover Letter
Attachment IV : Annex VII_1 – Terms of reference for an agreed upon procedures engagement for a grant contract to issue a contractual expenditure verification.
The full package can be accessed Here