Terms of Reference (TOR)

Finance Management Capacity Building Training

1. Background

SPARK is a non-profit NGO headquartered in Amsterdam with field offices throughout Southeast Europe, Africa, and the Middle East. SPARK promotes higher education and entrepreneurship, empowering young, ambitious people to lead their post-conflict communities to prosperity. SPARK has been working in Federal Iraq, “including KR-I,” to build students' capacity and improve their access to higher education, economic empowerment, entrepreneurship, partner capacity development, and leadership development. SPARK also helps current small and medium-sized enterprises (SMEs) thrive and create jobs.

For further information, applicants are encouraged to visit the programme website at www.networksofchange.info and SPARK's Iraq page at https://spark.ngo/middle-east-and-north-africa/iraq/.

2. Purpose of the Training

SPARK is seeking an experienced external training provider to deliver a tailored capacity-building training on finance management to our implementing partners for the Networks of Change II programme. The training will take place in Sulaymaniyah.

This training aims to strengthen the capacity of our local NGO partners in core finance management areas. This initiative directly responds to a needs assessment conducted with the partners, which identified key gaps in financial systems, reporting, and internal controls. The goal is to equip them with practical skills and strategies to manage finances effectively and support their long-term sustainability.

3. Scope of Work & Key Content Areas

The selected trainer will be responsible for the full lifecycle of the training, from design to delivery and reporting. The training must be highly practical, participatory, and conducted primarily in Kurdish, with English used as needed.

The curriculum must be tailored to the general needs of local civil society organisations and should cover the following core areas:

• Financial Systems and Internal Controls: Designing and improving financial systems, segregation of duties, and approval workflows.
• Bookkeeping and Accounting: Double-entry bookkeeping, chart of accounts, journal entries, and reconciliation processes.
• Financial Reporting: Preparing and interpreting key financial statements (Balance Sheet, Income Statement, Cash Flow) and ensuring donor compliance.
• Budgeting and Cash Management: Budget development, variance analysis, cash flow forecasting, and best practices for petty cash and bank management.
• Procurement and Documentation: Understanding of procurement compliance, supporting documentation, and allowable costs.
• Local Compliance: Clarification on relevant Iraq Labor Law (remuneration, benefits, social security) and fraud prevention measures.

4. Key Deliverables

• A detailed training agenda and methodology submitted for SPARK's approval prior to the training.

• All training materials (presentations, handouts, exercises) provided in digital and hard copy formats.

• Delivery of a 3-day interactive training in Sulaymaniyah.

• Pre- and post-training knowledge assessments to measure participant learning.

• A final training report summarizing activities, participant attendance, pre/post assessment results, key observations, and recommendations for future capacity building.

5. Trainer Profile and Qualifications

We are seeking a consultant or firm with the following demonstrated profile:

• Proven Expertise: A minimum of 5 years of professional experience in financial management or accounting, with a significant focus on the non-profit/NGO sector.
• Qualifications: A degree in Finance, Accounting, Business, or a related field is required.
• Training Experience: A demonstrated track record of designing and delivering highly interactive training workshops on financial topics for NGOs in Iraq or the broader MENA region.
• Technical Skills: Proficiency with accounting software and Microsoft Excel.
• Language Proficiency: Fluency in Kurdish is mandatory. Professional proficiency in English is required for reporting and coordination with SPARK.

6. Application Package

Interested applicants must submit the following documents. Applicants must prove they are registered with the relevant government authority (for companies) or hold a ToT certificate (for individuals), are registered in the tax directorate (for companies), and have a bank account in their name.

• Technical Proposal: Detailing the training approach, content outline, and timeline (Max 3 pages).

• CV(s) of the proposed trainer(s).

• Proof of Registration: Registration certificate for companies and offices /ToT certificate for individuals.

• List of Previous Trainings: A list of training conducted in the past two years, with previous clients' references.

• Bank Account Details: Official proof of an IQD bank account in the applicant's name.

• Financial Proposal: A signed and stamped, all-inclusive budget. The proposal currency must be IQD; in the case of USD submission, SPARK will convert the USD rate equivalent to the CBI rate.

Please note: Shortlisted candidates may be invited for a brief online interview as part of the selection process.

7. Evaluation Criteria

Awarded criteria

SPARK is committed to conducting a fair and transparent tendering process, as well as ensuring that all bidders are treated and evaluated equally throughout the proposal process. Bidder responses will be weighted in two categories: capability criteria and commercial criteria. Any service provider that does not meet the eligibility criteria will not be considered for the bidding process.

• The eligibility criteria include proof of Registration and bank account details.

• Proposals will be evaluated based on a combined scoring method, prioritizing technical quality. 

• Technical Proposal, CV, and List of Previous Trainings: 70%

• Financial Proposal (Value for money of the financial proposal):  30%

 Note on Logistics: SPARK will cover all logistical costs related to the training venue, materials, and participant travel. The training provider's financial proposal should be inclusive of their fees, travel, and accommodation.

8. How to Apply

All interested and eligible applicants are invited to submit the required documents and proposals to ( This email address is being protected from spambots. You need JavaScript enabled to view it. ) no later than 20 September 2025.

Submissions must clearly indicate the following in the email subject line: “Finance Management Capacity Building Training – [Company/Individual Name], [Date]”.

Tender's File

68c18251132c8-tor-noc2-finance-management-training.pdf