External financial audit of the project for FY 2025/2026 ,FY 2026/2027 and FY 2027/2028.

REQUEST FOR EXPRESSIONS OF INTEREST

(CONSULTING SERVICES – FIRM SELECTION

Country – Republic of Mauritius

Name of Project – Rodrigues Airport Project, New Runway and Associated Facilities Project (P180266)

Loan No.: IBRD-95910

Assignment Title: External financial audit of the project for FY 2025/2026, FY 2026/2027 and FY 2027/2028.

Reference No: MU-AML-543682-CS-LCS

1. BACKGROUND

The Ministry of Finance has received financing from the World Bank and a grant from the European Union toward the cost of the Construction of a New Runway and Other facilities for Plaine Corail Airport, Rodrigues and intends to apply part of the proceeds towards recruitment of a firm for External financial audit of the project for FY 2025/2026, FY 2026/2027 and FY 2027/2028.

2.0 OBJECTIVE OF THE ASSIGNMENT

The objective of the audit is to enable the auditor to express an independent professional opinion on the Project’s financial statements as of June 30, 2026, June 30, 2027 and June 2028, and on the funds received and expenditures incurred for the respective fiscal periods, in accordance with the applicable financial reporting framework. The project’s books of account provide the basis for preparation of the financial statements and are established to reflect the financial transactions in respect of the project.

3.0 BRIEF SCOPE OF THE ASSIGNMENT

the auditor is expected to carry out tests to confirm that:

1. All external funds have been used in accordance with the conditions of the relevant financing agreements, with due attention to economy and efficiency, and only for the purposes for which the financing was provided. Relevant financing agreements include IBRD Loan and EU Grant Agreements].
2. Counterpart funds have been provided and used in accordance with the relevant financing agreements, with due attention to economy and efficiency, and only for the purposes for which they were provided.
3. Goods, works, and services financed have been procured in accordance with relevant financing agreements including specific provisions of the World Bank Procurement Framework.
4. All necessary supporting documents, records, and accounts have been maintained in respect of all project activities, including expenditures reported using Statements of Expenditure (SOE) or Interim Unaudited Financial Statements (IFS) methods of reporting. The auditor is expected to verify that respective reports issued during the period were in agreement with the underlying books of account.

4. The duration of the assignment is for three financial years June 30, 2026, June 30, 2027 and June 2028. The assignment shall be carried out on an annual basis for each fiscal year audit. Each audit engagement is expected to be completed within one (1) month from the commencement date.

5. The detailed Terms of Reference (TOR) for the assignment can be obtained at the following link: https://aml.mru.aero/index.php/business/rap and Airport of Rodrigues Ltd.

6. The Airports of Mauritius Co. Ltd now invites eligible consulting firms (“Consultants”) to express their interest in providing the Services. Interested Consultants should provide information demonstrating that they have the required qualifications and relevant experience to perform the Services. The shortlisting criteria are:

7. Core business and years in business:

The firm shall be registered/ incorporated as a consulting firm with core business in the field of the assignment.

Qualification and Experience of the Firm:

• Be a legal entity with business license granted by a competent authority.
• Be an entity acceptable to the World Bank as being capable of conducting audits in accordance with international auditing standards.
• Experienced in financial auditing in the public sector.
• Experienced in financial auditing of World Bank and/or donor funded projects.

Note: Key Experts will not be evaluated at the shortlisting stage.

The attention of interested Consultants is drawn to Section III, paragraphs 3.14, 3.16, and 3.17 of the World Bank’s “Procurement Regulations for IPF Borrowers” (Seventh Edition, September 2025), setting forth the World Bank’s policy on conflict of interest.

9. Consultants may associate with other firms to enhance their qualifications but should indicate clearly whether the association is in the form of a joint venture and/or a sub-consultancy. In the case of a joint venture, all the partners in the joint venture shall be jointly and severally liable for the entire contract.

10. A consulting firm will be selected in accordance with the Least Cost Selection (LCS) method set out in the Procurement Regulations.

11. Further information can be obtained at the address below during office hours from 0900 to 1600 hours GMT.

12 Expressions of interest must be delivered on or before 19th June 2026, at 15.00 hrs. local time. Electronic submissions should mention the subject message: Consulting Services for External financial audit of the project for FY 2025/2026, FY 2026/2027 and FY 2027/2028. Reference No: MU-AML-543682-CS-LCS

Chairman, PIU Tender Committee

Airports of Mauritius Co. Ltd (AML)

ARL Office, Plaine Corail Airport

Plaine Corail

Rodrigues

Email: piusec.tendercommittee@aml.aero