TERMS OF REFERENCE
Background: Search is an international conflict transformation NGO that aims to transform the way individuals, groups, governments and companies deal with conflict, away from adversarial approaches and towards collaborative solutions. Headquartered in Washington DC, USA, and Brussels, Belgium, with 55 offices in 34 countries, Search designs and implements multifaceted, culturally appropriate and conflict-sensitive programs using a diverse range of tools, including media and training, to promote dialogue, increase knowledge and determine a positive shift in behaviours. Operating in Sudan since 2009, Search has developed and implemented innovative peace building programs in collaboration with local Sudanese NGOs. Our work in Sudan seeks to empower women and other marginalized groups and encourage greater inclusivity in the peace processes and governance in Sudan
Terms of reference for the Provision of External Audit Services
This Terms of Reference describes comprehensive audit services on Search for Common Ground and donor rules and regulations specifically for the UNPBF Granttitled, “Strengthening the Political and Peace building role of Women in Sudan’s Transition”. The auditor will prepare a report and give his/her professional opinion in addition to ensuring that respective donor rules and guidelines are complied with. The period under review will cover the entire project implementation from January 1, 2021 to February 16 2023.
Search is seeking to hire the services of a competent professional firm (Certified Public Accounting Firm) to carry out project audit on the implementation and use of funds under this grant. The audit will cover the total period of the grant which is two years and two months.
The audit shall take place at the Search Sudan office in Khartoum, to be completed inApril 2023.
Compliance Review Objectives
The immediate objectives of the audit will be to:
- Review the extent of compliance with both donor and organizational rules and regulations in relation to thegrant in question.
- Review the adequacy and the extent of derogation application in the emergency projects vs. the need for seeking value for money in all the procurement.
- Review the total project expenditures specifically to identify audit gaps besides proposing action points on the gaps identified.
- Review the completeness of project documentation in preparation for future reviews and audits.
- Review and evaluate the projects’ accounting policies and administrative controls and report any significant weaknesses together with recommendations for improvement.
- Review and verify that project assets are correctly received and registered in a fixed assets register. Also verify that any asset disposals are done in a transparent and correct manner.
Scope of Compliance Review
The audit shall be conducted in accordance with internationally recognised audit principles, donor rules and regulations, (organization’s) operations handbook and the applicable best practices.
To ensure that the audit objectives are met, it is recommended that at least the following is included in the scope:
- Assessment of the adequacy of internal controls over funds received by the project
- Assessment of the adequacy of the systems of control over procurement of project supplies, equipment, and services.
- Verification of projects’ income and expenditure and the control of fixed assets as specified hereunder (but not limited to):
- Verification of the projects’ reports as sent to the Region.
- Check and/or verify the vouchers and other relevant documents.
- Request analysis and/or explanation on any expenditure to the satisfaction of the reviewer.
- Perform walk through tests to confirm the correctness of the descriptions and sources of the documents.
- Evaluate the evidence, i.e. vouchers and receipts, to determine their reliability and authenticity.
- Assess the usage of the assets by going through the various records.
- Go through the repairs and maintenance records and see its reasonability and reliability.
- Value-for-money audit and evaluation of the project expenditure against the authorised work plans and budgets in order to assess their relevance and appropriateness.
- Detect any expenditure variances by pegging the budget against the actual expenditure and extract explanations.
- Review the monthly payrolls to ensure salaries paid to employees are according to contracts and whether the relevant statutory deductions are made from the staff earnings and remitted to the relevant authorities on time.
The reviewer shall produce a report that will consist of the following:
A report on internal accounting, administrative controls, compliance with relevant laws, regulations and grant terms and conditions as well as significant matters of interest noted during the audit, as specified below, but not limited to:
- The adequacy of the projects’ accounting functions.
- Any material internal weakness that is observed during the audit. If any, the report should include the description of the weaknesses and the recommendations.
- Comment on the use of funds received from UNPBFas per theagreements.
- Compliance with tax and other local legislation.
To apply, interested candidates (individuals or Companies) are requested to submit the following documents through email to email@example.com by February7th, 2023:
- Curriculum vitae of staff who will be involved in the audit.
- Financial proposal for the task
- Registration showing the firm is allowed to operate in Sudan and is registered as audit firm in the country.
- Tax compliance certificate from Sudan Tax authority.
- Demonstration of the firm experience to audit projects funded by the same donor in Sudan.
All applications, documents andreports are expected to be written in English.
For any related questions, kindly write to: firstname.lastname@example.org