REQUEST FOR PROPOSAL & TOR FOR CLOSE OUT AUDIT OF Kismayo Health and Nutrition Project (KHNP)
Background
CARE International has been providing development and lifesaving assistance across all regions of Somalia since 1981. Our programs go beyond meeting basic needs at the onset of an emergency to helping affected communities recover, rebuild their lives and become more resilient. In order to strengthen communities to better cope with future disasters and address persistent poverty and vulnerability, we are implementing a variety of longer-term development activities aimed at addressing the underlying causes of poverty in Somalia. Our development programs support marginalized women and youth through innovative projects in education, water and sanitation, sustainable environmental management, civil society development, peacebuilding and governance and small scale enterprise development. CARE works in partnership with Local and international NGOs, civil society leaders, universities, the private sector and local authorities in order to bring effective and lasting change to the most vulnerable communities.
Brief overview of the KHNP Project
The Project is designed to provide multisectoral Health, Nutritional and Protection intervention support for acute malnourished children and pregnant and lactating women (PLW) in Kismayo district, Lower Juba region. This project will particularly respond to the grave nutrition situation among drought-affected people in Kismayo district, targeting the Internally Displaced Persons (IDP), returnees, and vulnerable host communities.
Project title
Kismayo Health and Nutrition Project (KHNP)
Project objectives
To improve Health and Nutrition status amongst children under 5 and pregnant and lactating women through the provision of quality Health and Nutrition services and contribute to the reduction of maternal and childhood morbidity and mortality.
Location
Kismayo
Start date
1st July 2023
End date
30-June- 2024
Contract Value
EURO 250,000
Donor
Ministry of foreign affairs Luxemburg
Implementing Partner
CARE international
Location of the documents to be audited
Mogadishu and Kismayo
The project results areas are as follows:
The objective of the audit of the financial statements is to enable the auditor to form tan opinion on the financial position of the project at the end of the reporting period and of the funds received and expenditures for the reporting period, as reported by the CARE international and in particular to confirm that the reported expenditure has, in all material respects, been used in conformity with the provisions of the Accountable Grant Agreement, including any amendments thereto as contained in implementation letters, and any applicable guidelines in force and applicable to the audit scope, and with due attention to economy and efficiency.
To confirm that the financial statements agree with the project accounts (books of account) which provide the basis for preparation of the financial statements and are established to reflect the financial transactions in respect of the project, as maintained by the Implementing Partner and the sub-grantees.
The audit will be carried out in accordance with international standards of auditing. It will include such tests and controls as the auditor considers necessary including visits to project office and the field. In additional, the auditors will determine a sample from the expenditures incurred from 1st July 2023 to 30-June-2024, generally, the audit will focus on:
the expenditures incurred from 1st July 2023 to 30th June-2024
Contractual compliance and practice: To assess and confirm that that CARE International and its implementing partner are compliant with Ministry of foreign affairs Luxemburg contractual obligations. It will also entail confirming that CARE’s management practices, including administrative, contractual, financial and legal are in line with best practices.
Financial management and internal controls: To assess and confirm that financial management and control environment of CARE international and its implementing partners has been designed and implemented in line with best and generally accepted accounting standards.
Expenditure and reporting verification: To verify and confirm, on a sample basis, that reported expenditure and other financial reports issued by the Implementing Partner are accurate and a true reflection of the project’s financial activities, and also to confirm that all expenditures have sufficient support documentations.
Contracting and procurement: To establish and confirm that transparent, accountable and appropriate procurement and contracting practices are established and are being followed.
Regulatory and tax compliance: to confirm on whether CARE has complied with regulatory/tax laws.
Specific focus will be:
This audit will require the following general approach to be applied:
The audit will require a review, understanding, description of Implementation and internal control environment. This understanding will inform the auditor on why the Implementing Partner uses source documentation, authorization guidelines, processes and systems.
Key items to be reviewed will not be limited to the following:
The audit will require a sample check and review of programmed expenditure documentation to assess:
The audit will require a review of CARE’S spend against the budget report to ascertain accuracy of reports submitted as well as fairness of forecasts submitted.
The audit will require a review of CARE’s financial management practices, which will include:
Application of relevant regulatory requirements.
The audit will require a follow up of implementation of previous recommendations of similar audits, financial audits.
The visit of audit team to CARE’s offices in Kismayo & Mogadishu will be mandatory
CARE management be the sole recipient of the output of this process.
Instructions on Proposal Submission
The proposal should contain the following
Profile of the firm.
Experience of the firm in relation auditing NGOs
List of the NGOs served by your firm
Financial proposal
CVs of the key staff in your firm that will part of the audit team (The key staff should have the five years of relevant experience or more with Bachelor of accounting or CPA.
Valid practicing certificate
Recent Tax Clearance Certificate
Please download below attachments to get more information
Qualified candidates should send their applications to [email protected] no later than June 18, 2024.
Local audit firms are highly encouraged to apply.
In case of any clarification required please contact [email protected]