CRS Country Programs (CP) with an inventory of distribution goods, such as donated and purchased food commodities, pharmaceuticals, bed nets, pre-positioned goods, program materials, construction materials, etc., valued at 750,000 USD or greater on September 30th, 2023 (fiscal year end), are required to engage an independent, external audit firm to observe physical inventory count processes performed by CRS staff

Auditor Responsibilities:
The audit firm will be expected to perform the following tasks:
1) The auditors will review and familiarize themselves with:

a) CRS Inventory Count Policy
b) Physical Inventory Count Process Flow
i) Auditor should understand the process involved with reconciling theoretical inventory on records (system or stock cards) with actual inventory based on count results.
c) Warehouse or storage facility layout, stacking process, documentation, and count sheets before the count commences.

2) Representatives of the audit firm will also:

a) Attend and observe physical count process.
b) Validate the composition of the CRS inventory count team.
c) Verify that the role of the count team is well-defined and understood by all team members.
d) Verify the proper use, distribution, and monitoring of inventory count sheets and tags by the count team.
e) Ascertain the existence of adequate measures to control transfer of items from one warehouse to another if count is not performed simultaneously on all warehouses.
f) Compare the physical count with stock cards, register books and system of record used (i.e., Insight, Food Log, etc.) by CRS office.
g) Confirm that the count includes all distribution goods in storage, including purchased and donated items, before count is concluded.
h) Verify the count results (includes validating the comparison between theoretical inventory vs. physical count results to ensure that any discrepancies have been addressed and explanations provided).
i) Countersign count sheets to attest to observation of the physical count.
j) Consult CRS senior management in case of disagreement in the count and when recounting the whole inventory is necessary - implying extended timetable and affecting the normal warehouse operations.

Deliverables:
(1) Prepare draft audit report, including auditor’s opinion as to the accuracy of the count results. The draft report will include the following sections:
a. PIC Results Tables:
? Full Physical Inventory Count Results (Storage Location, Item, Quantity, UoM)
• Separated by:
o Gift In-Kind Donations
o Purchased Goods
? Discrepancies found between theoretical inventory versus actual inventory (Storage Location, Item, Quantity and UoM)
? Reasons identified by CRS to explain each discrepancy or variance.
? The report prepared by the auditor should reflect the same unit of measure or UoM (such as kg, pieces, etc.) as the one used in the Monthly Inventory Report sent to HQ. For countries using the SC Insight module to conduct PIC, the UoM applied to each item in Insight should match the UoM included in auditor’s report. In case of any doubts, the UoM for each item can also be found on the count sheets. In cases where actual SKU UoM is different from system UoM, auditors report should include conversion between SKU UoM and system UoM for all deliverables. See tables below for reference.

***Please refer to the Scope of Work attached to the request

The eligible audit firms should meet the following criteria:
1. Certified and registered to operate by governing law of the local government.
2. Qualified under the United States Government’s “Yellow Book” audit.
3. Have at least three years prior experience in undertaking physical inventory for United States Government food aid programs.
4. Have adequate, experienced staff for the assignment.

***Please refer to the Scope of Work attached to the request

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