EXTERNAL FINANCIAL AUDIT (Phnom Penh (KHM_PHP), KH)

Oxfam is a global movement of people who are fighting inequality to end poverty and injustice. Across regions, from the local to the global, we work with people to bring change that lasts. OVERVIEW Start date 01 December 2026 How to apply: Interested candidates are invited to submit: A proposal describing how the assignment will be conducted (including the proposed budget and profile of key task team members) Deadline 02 November 2026 Application to be submitted to: <https://jobs.oxfamnovib.nl/job-invite/14504/> Assignment location: Phnom Penh, Cambodia 1. BACKGROUND AND CONTEXT The Oxfam in Asia regional platform contributes to and implements Oxfam’s Global Objectives and Strategy and leads the implementation of Oxfam in Asia’s Strategic Framework by providing vision and strategic direction to all of Oxfam’s work in Asia. This includes Oxfam’s humanitarian responses and the localization of humanitarian leadership, long-term development programming, and influencing work. Responsible and accountable for the strategic direction and effective management of the programming in Asia, effective management of financial and human resources in line with Oxfam policy, and providing high-level support and representation for advocacy, fundraising, and any other representational purposes in support of Oxfam’s work and interests while ensuring gender justice and feminist principles are adopted. 2. PROGRAM OVERVIEW The Mekong Regional Water Governance Program (MRWGP) focuses on inclusive and equitable water governance, addressing climate change, water security, and social accountability. MRWGP oversees regional projects funded by the Australian Department of Foreign Affairs and Trade (DFAT) and the Swiss Agency for Development and Cooperation (SDC), ensuring sustainable water governance across Cambodia, Thailand, Lao PDR, Vietnam, and Myanmar. The Mekong Inclusive Water Governance and Climate Resilience Program 3 (IP3) (2025-2029) integrates water governance and climate resilience for regional policy impact. The program aims for More sustainable and resilient livelihoods of riparian communities in the Mekong Sub-region and prioritizes three interconnected pillars. Pillar 1: Gender Equality, Disability and Social Inclusion (GEDSI) and Feminist Influencing; Pillar 2: Inclusive Water Resource Governance; Pillar 3. Climate Resilient Communities. 3. PROJECT GOVERNANCE STRUCTURE Oxfam Australia (OAU), as the lead applicant for IP3 is the contract holder with DFAT and SDC; OAU is responsible for contract management, compliance, and providing technical support as needed. The IP3 project is implemented by Oxfam International in Asia through the Mekong PMU based in Phnom Penh. The PMU oversees implementation by Oxfam Country Offices in Lao PDR, Myanmar, Vietnam, and Cambodia, and through regional partners in Thailand. Project management, implementation, and coordination follow Oxfam International’s established standards, operational procedures, and agreements. Oxfam in Cambodia is the legal entity, holding legal responsibility and due diligence for the operation of the Mekong PMU as well as provides the business services and back-office support in accordance with its executing affiliate. 4. PROJECT AUDIT The purpose of this ToR is to seek a qualified audit firm to carry out an annual project financial audit of the IP3 Project, throughout the duration of the project period between 1 April 2025 and 30 June 2029, and as per the audit schedule outlined. The audit methodology will be in accordance with the requirements specified in the SDC Financial Audit ToR, in Annex 1. The audit fieldwork will be conducted in Cambodia. For other country offices and regional partners, the audit will be carried out remotely. Relevant supporting documents will be scanned and provided to the auditors during the fieldwork period. 5. PROJECT BUDGET The total IP3 project funded by DFAT and SDC combined for the period of 1 April 2025 to 30 June 2029 is 9.73 million USD. Out of this, DFAT contributes 10 million AUD (or the equivalent of 6.73million USD) and SDC contributes 3million USD. The budget breakdown by year, by implementing entity is as below. Budget by Country Office Budget year 1 (April- Dec 25) Budget year 2 (Jan- Dec 26) Budget Year 3 (Jan-Dec 27) Budget Year 4 (Jan- Dec 28) Budget year 5 (Jan- June 29) DFAT-AUD SDC-USD DFAT-AUD SDC-USD DFAT-AUD SDC-USD DFAT-AUD SDC-USD DFAT-AUD SDC-USD PMU 584,489 186,143 1,366,770 416,725 1,491,325 500,975 1,368,219 417,381 684,892 140,656 OiM 69,634 37,877 265,266 62,582 240,875 72,254 161,708 48,507 31,824 9,546 OiV 23.647 14,654 166,504 42,384 151,008 45,297 164,744 49,418 14,439 4,331 OiC 138,949 94,642 493,723 99,384 350,033 97,534 301,056 103,510 98,310 19,502 OiL 165,927 36,823 410,594 122,901 84,743 25,582 OAU 17,355 6,809 24,124 5,632 42,362 12,707 43,272 12,980 44,209 13,261 Total 1,000,000 376,949 2,726,982 749,609 2,360,346 754,350 2,038,998 631,796 873,673 187,296 Overhead 116,661 414,109 8,512 262,261 83,817 226,555 70,200 97,075 20,811 Total budget 1,000,000 493,610 3,141,091 758,121 2,622,607 838,167 2,265,554 701,995 970,748 208,107 Note: Indirect cost recovery (overhead cost) is allocated for Oxfam Australia (OAU). 6. AUDIT SCHEDULE The audit is to be performed based on Annex 1, following the cycle below: No Covered period Financial report Available for the auditor Audit field work Deliverables Project Audit 1 April 2025- 30 Dec 2026 2nd week of Feb 2027 3rd week of Feb 2027 3rd week of Mar 2027 (sign-off report) 01 Jan- 30 Dec 2027 2nd week of Feb 2028 3rd week of Feb 2028 3rd week of Mar 2028 (sign-off report) 01 Jan- 30 Dec 2028 2nd week of Feb 2029 3rd week of Feb 2029 3rd week of Mar 2029 (sign-off report) 1 April 2025 - 30 June 2029 3rd week of August 2029 4th week of August 2029 2nd week of September 2029 (sign-off report) 7. AUDIT FEES The audit firm shall estimate the audit fee for the first audit cycle based on the forecasted expenditures for Years 1 and 2. Audit fees for Years 3, 4, and 5 shall be determined based on the approved budget. If the budget is revised during implementation, the audit fee shall be recalculated using the most current budget information available. The fee shall include all expected travel, out-of-pocket, and applicable tax expenses. The payment will be made per each cycle in 2 parts, when starting the fieldwork and after completing the report. The percentage of each part will be agreed and input in the agreement. The details of the application process can be accessed here: <https://oxfam.box.com/s/qlz0x0bvvg3sj5fm0tldqyyhsdlfig47>