{"id":55720,"date":"2026-01-23T15:20:42","date_gmt":"2026-01-23T15:20:42","guid":{"rendered":"https:\/\/www.odemocratagb.com\/?p=55720"},"modified":"2026-01-23T15:20:46","modified_gmt":"2026-01-23T15:20:46","slug":"avis-a-manifestation-dinteret-selection-dun-cabinet-pour-mener-laudit-des-etats-financiers-du-projet-paifj-pour-les-exercices-2025-et-2026-cloture","status":"publish","type":"post","link":"https:\/\/www.odemocratagb.com\/?p=55720","title":{"rendered":"AVIS \u00c0 MANIFESTATION D\u2019INT\u00c9R\u00caT\u00a0: S\u00c9LECTION D\u2019UN CABINET POUR MENER L\u2019AUDIT DES ETATS FINANCIERS DU PROJET PAIFJ POUR LES EXERCICES 2025 ET 2026 (CL\u00d4TURE)"},"content":{"rendered":"\n

R\u00c9PUBLIQUE DE GUIN\u00c9E-BISSAU<\/strong><\/p>\n\n\n\n

Projet d\u2019Appui \u00e0 l\u2019Autonomisation et l\u2019Inclusion Financi\u00e8re des Femmes et des Jeunes dans les fili\u00e8res Cajou, Fruits et L\u00e9gumes (PAIFJ)<\/p>\n\n\n\n

S\u00c9LECTION D\u2019UN CABINET POUR MENER L\u2019AUDIT DES ETATS FINANCIERS DU PROJET PAIFJ POUR LES EXERCICES 2025 ET 2026 (CL\u00d4TURE)<\/p>\n\n\n\n

AMI N\u00b001 -2025\/SCF\/PAIFJ\/GB<\/p>\n\n\n\n

Acheteur : <\/strong>PAIFJ- Minist\u00e8re de l\u2019Agriculture et du D\u00e9veloppement Rural<\/em><\/p>\n\n\n\n

Projet : <\/strong>Projet d\u2019Appui \u00e0 l\u2019Autonomisation et l\u2019Inclusion Financi\u00e8re des Femmes et des Jeunes dans les Fili\u00e8res Cajou, Fruits et L\u00e9gumes (PAIFJ)<\/em><\/p>\n\n\n\n

Intitul\u00e9 du March\u00e9 : Audit des \u00e9tats financiers du projet PAIFJ pour les exercices 2025 et 2026 (cl\u00f4ture)<\/strong><\/p>\n\n\n\n

Pays : <\/strong>R\u00e9publique de Guin\u00e9e Bissau<\/p>\n\n\n\n

Pr\u00eat N\u00b0 : <\/strong>2100150042643<\/p>\n\n\n\n

M\u00e9thode de passation de march\u00e9 : <\/strong>S\u00e9lection au Moindre Co\u00fbt (SMC)<\/p>\n\n\n\n

Emis le : <\/strong>13<\/strong> janvier 2026.<\/strong><\/p>\n\n\n\n

    \n
  1. Le Gouvernement de la R\u00e9publique de Guin\u00e9e Bissau <\/strong>a re\u00e7u un financement de la Banque Africaine de D\u00e9veloppement ci-apr\u00e8s d\u00e9nomm\u00e9e la Banque pour financer le Projet d\u2019Appui \u00e0 l\u2019Autonomisation et l\u2019Inclusion Financi\u00e8re des Femmes et des Jeunes dans les fili\u00e8res Cajou, Fruits et L\u00e9gumes (PAIFJ), et a l\u2019intention d\u2019utiliser une partie de ce pr\u00eat pour financer le contrat relatif \u00e0 la s\u00e9lection d\u2019un cabinet pour l\u2019audit des \u00e9tats financiers de synth\u00e8se du projet pour les exercices 2025 et 2026 (cl\u00f4ture), conform\u00e9ment aux Termes de r\u00e9f\u00e9rence ci-joints.<\/strong><\/li>\n\n\n\n
  2. Les services pr\u00e9vus au titre de ce contrat comprennent\u00a0: pr\u00e9senter une opinion professionnelle sur la situation financi\u00e8re du projet \u00e0 la fin de chaque exercice, ainsi que sur les fonds re\u00e7us et les d\u00e9penses effectu\u00e9es au cours de l\u2019exercice 2025 (allant du 1er<\/sup> janvier au 31 d\u00e9cembre 2025) et de l\u2019exercice de cl\u00f4ture du projet (allant du 1er<\/sup> janvier au 31 d\u00e9cembre 2026 inclus), ainsi qu\u2019il ressort des \u00e9tats financiers du projet. Les missions d\u2019audit de l\u2019exercice 2025 et de cl\u00f4ture du projet (exercice 2026) s\u2019ex\u00e9cuteront s\u00e9par\u00e9ment. Sp\u00e9cifiquement, il importera tout particuli\u00e8rement de s\u2019assurer que :\n
      \n
    • tous les fonds, y compris les fonds de contrepartie et d\u2019autres fonds externes (en cas de cofinancement) ont \u00e9t\u00e9 utilis\u00e9s de mani\u00e8re efficace et efficiente conform\u00e9ment aux conditions des accords de financement, et uniquement aux fins pour lesquelles ils ont \u00e9t\u00e9 fournis ;<\/span><\/li>\n\n\n\n
    • les acquisitions de biens, travaux et services financ\u00e9s ont \u00e9t\u00e9 r\u00e9alis\u00e9es conform\u00e9ment aux dispositions de l\u2019accord de financement en question et ont \u00e9t\u00e9 correctement enregistr\u00e9es dans les livres comptables ;<\/span><\/li>\n\n\n\n
    • toutes les pi\u00e8ces justificatives appropri\u00e9es, les documents et livres comptables relatifs aux activit\u00e9s du projet sont conserv\u00e9s. L\u2019auditeur est cens\u00e9 v\u00e9rifier que tous les rapports financiers pr\u00e9par\u00e9s et publi\u00e9s pendant la p\u00e9riode vis\u00e9e l\u2019ont \u00e9t\u00e9 en conformit\u00e9 avec les livres comptables correspondants ;<\/span><\/li>\n\n\n\n
    • les comptes sp\u00e9ciaux sont tenus conform\u00e9ment aux dispositions de l\u2019accord de financement pertinent et aux r\u00e8gles et proc\u00e9dures de la Banque en mati\u00e8re de d\u00e9caissements et les fonds d\u00e9caiss\u00e9s des comptes sp\u00e9ciaux sont utilis\u00e9s aux fins pr\u00e9vues comme indiqu\u00e9 dans l\u2019accord de financement ;<\/span><\/li>\n\n\n\n
    • les \u00e9tats financiers ont \u00e9t\u00e9 pr\u00e9par\u00e9s et approuv\u00e9s par la direction du projet en conformit\u00e9 avec le r\u00e9f\u00e9rentiel comptable applicable ;<\/span><\/li>\n\n\n\n
    • les lois et les r\u00e8glements nationaux (y compris les syst\u00e8mes nationaux de gestion des finances publiques) ont \u00e9t\u00e9 respect\u00e9s et les proc\u00e9dures financi\u00e8res et comptables approuv\u00e9es pour le projet (y compris le manuel de comptabilit\u00e9 et de proc\u00e9dures, etc.) ont \u00e9t\u00e9 suivies et utilis\u00e9es\u00a0;<\/span><\/li>\n\n\n\n
    • propri\u00e9t\u00e9 du projet ou des b\u00e9n\u00e9ficiaires sur ces actifs ont \u00e9t\u00e9 \u00e9tablis en conformit\u00e9 avec l\u2019accord de pr\u00eat ;l<\/span><\/li>\n\n\n\n
    • es d\u00e9penses in\u00e9ligibles ont \u00e9t\u00e9 clairement identifi\u00e9es et rembours\u00e9es sur le compte sp\u00e9cial ;<\/span><\/li>\n\n\n\n
    • l\u2019\u00e9tat d\u2019avancement physique du projet : i) correspond aux fonds d\u00e9caiss\u00e9s, ii) est conforme sur le plan technique aux \u00e9tudes du projet et iii) respecte dans la mesure du possible le chronogramme pr\u00e9vu ; et<\/span><\/li>\n\n\n\n
    • d\u00e9terminer si les b\u00e9n\u00e9ficiaires ont re\u00e7u le b\u00e9n\u00e9fice des paiements effectu\u00e9s sur le compte sp\u00e9cial pour les biens achet\u00e9s, les travaux ex\u00e9cut\u00e9s et les services fournis.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n\n\n\n

      3. Le Minist\u00e8re de l\u2019Agriculture et du D\u00e9veloppement Rural, \u00e0 travers la Cellule d\u2019ex\u00e9cution du PAIFJ invite les Cabinets \u00e0 pr\u00e9senter leur candidature en vue de fournir les services d\u00e9crits ci-dessus. Les Cabinets int\u00e9ress\u00e9s doivent produire les informations sur leur qualifications et exp\u00e9rience d\u00e9montrant qu\u2019ils r\u00e9pondent aux exigences d\u00e9taill\u00e9es dans les termes de r\u00e9f\u00e9rence (pr\u00e9sentation du cabinet, preuve d\u2019affiliation \u00e0 un ordre des Experts-Comptables reconnu, r\u00e9f\u00e9rences de prestations similaires, disponibilit\u00e9 de personnel qualifi\u00e9, etc.). Les crit\u00e8res pour l\u2019\u00e9tablissement de la liste restreinte porteront sur l\u2019exp\u00e9rience g\u00e9n\u00e9rale et l\u2019exp\u00e9rience sp\u00e9cifique des firmes par rapport \u00e0 la mission, et sur leur capacit\u00e9 manag\u00e9riale, \u00e9tant entendu que les CV et donn\u00e9es personnelles ne seront pas \u00e9valu\u00e9es \u00e0 ce stade. L\u2019int\u00e9r\u00eat manifest\u00e9 par un consultant n\u2019implique aucune obligation de la part du Projet de le retenir.<\/p>\n\n\n\n

      4. Les crit\u00e8res d\u2019\u00e9ligibilit\u00e9, l\u2019\u00e9tablissement de la liste restreinte et la proc\u00e9dure de s\u00e9lection seront conformes \u00e0 la politique d\u2019acquisition de la Banque Africaine de D\u00e9veloppement (BAD) en date d\u2019octobre 2015 disponible sur le site web de la Banque \u00e0 l\u2019adresse : http:\/\/www.afdb.org.<\/a><\/p>\n\n\n\n

      5. Les crit\u00e8res d\u2019\u00e9ligibilit\u00e9 sont les suivantes\u00a0:<\/p>\n\n\n\n

      N\u00ba<\/strong><\/td>Crit\u00e8res<\/strong><\/td>Pond\u00e9ration<\/strong><\/td><\/tr>
      Exp\u00e9rience g\u00e9n\u00e9rale et sp\u00e9cifique<\/strong><\/td><\/tr>
      1<\/td>L\u2019auditeur doit \u00eatre enregistr\u00e9 et inscrit au tableau d\u2019un ordre des experts-comptables reconnu sur le plan national ou r\u00e9gional<\/td>Doit satisfaire au crit\u00e8re<\/td><\/tr>
      2<\/td>Il doit jouir d\u2019une exp\u00e9rience g\u00e9n\u00e9ral confirm\u00e9e en comptabilit\u00e9 et audit financier d\u2019au moins dix (10) ans<\/td>Doit satisfaire au crit\u00e8re<\/td><\/tr>
      3<\/td>Il doit jouir d\u2019une exp\u00e9rience confirm\u00e9e d\u2019au moins cinq (5) missions en audit financier des projets\/programmes de d\u00e9veloppement financ\u00e9s par des bailleurs de fonds.  <\/td>Doit satisfaire au crit\u00e8re<\/td><\/tr>
      Disponibilit\u00e9 du personnel cl\u00e9<\/strong><\/td><\/tr>
      4<\/td>Directeur d\u2019audit :<\/strong>  Expert-comptable (CA, ACCA, CPA, etc.) avec au moins dix (10) ans d\u2019exp\u00e9rience dont cinq (5) ann\u00e9es devront avoir \u00e9t\u00e9 consacr\u00e9es \u00e0 l\u2019audit des projets\/programmes financ\u00e9s par la Banque africaine de d\u00e9veloppement ou toute autre Banque multilat\u00e9rale de d\u00e9veloppement <\/td>Doit satisfaire au crit\u00e8re<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

      Les candidats satisfaisant \u00e0 tous les crit\u00e8res \u00e9num\u00e9r\u00e9s ci-dessus seront ensuite \u00e9valu\u00e9s sur la base (i) du crit\u00e8re relatif au nombre de missions similaires et (ii) du crit\u00e8re portant sur le nombre d\u2019ann\u00e9es d\u2019exp\u00e9rience du cabinet dans le domaine de l\u2019audit des comptes pour les projets de d\u00e9veloppement. La liste restreinte sera \u00e9tablie \u00e0 la suite du classement d\u00e9coulant de cette \u00e9valuation.<\/em><\/strong><\/p>\n\n\n\n

      En cas d\u2019\u00e9galit\u00e9 de qualification, les cabinets candidats seront d\u00e9partag\u00e9s par le nombre de missions similaires.<\/em><\/strong><\/p>\n\n\n\n

      6. Les Cabinets int\u00e9ress\u00e9s peuvent obtenir des informations suppl\u00e9mentaires \u00e0 l’adresse mentionn\u00e9e ci-dessous aux heures d\u2019ouverture de bureaux suivantes : 09h 00 mn \u00e0 16h00 mn (heure locale).<\/strong><\/p>\n\n\n\n

      7. La langue de travail sera le fran\u00e7ais<\/strong>.<\/p>\n\n\n\n

      8. Les expressions d’int\u00e9r\u00eat doivent \u00eatre d\u00e9pos\u00e9es physiquement ou par voie \u00e9lectronique \u00e0 l’adresse mentionn\u00e9e ci-dessous au plus tard le 03 f\u00e9vrier 2026<\/strong> \u00e0 11h 00 mn (heure locale) et porter express\u00e9ment la mention \u00ab S\u00e9lection d\u2019un cabinet pour l\u2019audit des \u00e9tats financiers de synth\u00e8se du projet PAIFJ pour les exercices 2025 et 2026 (cl\u00f4ture du projet) \u00bb.<\/strong><\/p>\n\n\n\n

      9. L\u2019adresse pour les correspondances ou manifestation d\u2019int\u00e9r\u00eat est comme suit :<\/em><\/strong><\/p>\n\n\n\n

      CEP du PAIFJ – Minist\u00e8re de l\u2019Agriculture et du D\u00e9veloppement Rural<\/p>\n\n\n\n

      \u00c0 l’attention de : Monsieur Braima MAN\u00c9, Coordonnateur National du PAIFJ<\/strong><\/p>\n\n\n\n

      Si\u00e8ge : Avenida Don Settimio Arturo Ferrazzetta \/ Estrada de Granja de Pessub\u00e9 \u2013<\/p>\n\n\n\n

      C\/O Direction du g\u00e9nie rural C\/O Direction du g\u00e9nie rural -Bissau \/<\/em><\/strong>R\u00e9publique de Guin\u00e9e-Bissau<\/p>\n\n\n\n

      Bureau du PAIFJ : Secr\u00e9tariat<\/p>\n\n\n\n

      Tel : (+245)<\/strong> 95 530 69 72 ou (+245) 96 686 79 69<\/strong><\/p>\n\n\n\n

      E-mail : bmane@paifj-gw.org; braima_mane@yahoo.fr<\/p>\n\n\n\n

      Monsieur Braima MAN\u00c9<\/p>\n\n\n\n

      Coordonnateur National du PAIFJ<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

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