TENDER FOR THE PROVISION OF AUDIT SERVICES: Zimbabwe El Niño Health Emergency
Tenders
- World Vision
- Expires 02 May 2025
- Harare
- Full Time
Job Description
World Vision Registration No. PVO 26 /79
TENDER FOR THE PROVISION OF AUDIT SERVICES: Zimbabwe El Niño Health Emergency
Response Project (El Niño SHEPRAR 2).
World Vision Zimbabwe (WVZ) is soliciting tenders from registered, reputable professional audit
firms for the provision of external audit services for the Zimbabwe El Niño Health Emergency
Response Project (El Niño SHEPRAR 2). Aktion Deutschland Hilft e.V. (ADH) is the donor of the project, and the project is being implemented from June 1, 2024, to May 31, 2025. The project's
total budget is €500,000.00 (Euros). The project's geographic coverage includes Beitbridge, Nyanga, Kadoma City, Mash West PMD, Mutare, Chiredzi,Guruve, Gwanda, Mat South PMD, and Harare, with health serving as its technical programming area. The accounting documents for the
project are stored at the World Vision Zimbabwe National Office, which is situated at 59
Joseph Road, Mount Pleasant, Harare.
The audit firm must be registered as a professional audit firm and possess traceable pertinent
experience in auditing development projects, particularly those funded by donors. The bids must be
accompanied by the following: the certification of incorporation, CR14/CR6, tax clearance,
company profile, professional registration papers, a comprehensive proposal with the audit fee
structure, CVs of key personnel, and references for similar work completed.
The closing date and time for the submission of bids is Friday, May 2, 2025, at 1200 hours (Harare
time). Bids must be sealed in an envelope clearly marked “Audit of Zimbabwe El Niño Health
Emergency Response Project (El Niño SHEPRAR 2) and be deposited in the tender box at World
Vision National Office, 59 Joseph Rd, Mount Pleasant, Harare
Duties and Responsibilities
TERMS OF REFERENCE FOR AN EXTERNAL AUDIT
These Terms of Reference are intended to define the scope, objectives, methodology
of external audits, along with reporting requirements.
Special attention should be given to the independence of the audit team. The
contracting partner will determine, the duration of the audit and the starting date.
Scope
The audit should cover accounting and financial documents of the Aktion
Deutschland Hilft Member Organisation in relation with the following documents:
• Funds release order (Mittelabruf) and Budget
• Final Report and Financial Report
• Subcontractors details - when relevant
The auditors will be given full access to the member organisations records, which are
relevant to this audit. All information reviewed is to be treated in confidence.
Objectives
The main objective of the audit is to control the maximum number of justifying proofs
supporting the financial report submitted to Aktion Deutschland Hilft by the member
organisation or its subcontractor(s).
The audit must ascertain whether:
• Expenses are adequately supported by original proofs and have been properly
accounted for
• Expenses have been incurred during the project period
• Expenses charged to the project have been duly authorised
• The method applied for the conversion of local currencies into Euro is consistent
with standard accounting practices
Methodology
• The audit methodology and the audit techniques to be used are those which
accord with international auditing standards by inspection of original supporting
documentation.
Reporting
The auditors shall provide the Member Organisation with a draft report of their
findings including an opinion in the attached format, a management summary and a
set of conclusions and recommendations, not later than one month after the end of
their field work.
These findings are to be reviewed by the two parties before the final report is
established and communicated to them. This final report must achieve the objectives
set out in these Terms of Reference. For each recommendation made by the auditor,
1/5
the final report should include the comments made by Member Organisation during
the debriefing at their offices in the recipient country.
In the event that expenditures are found that are not justified, the auditors must
accompany their audit opinion with a declaration specifying the reasons and
amounts.
Please refer to Annex II and III for an indicative format of the opinion and audit report
respectively.
The auditors shall also provide the Member Organisation, exclusively, with a
management letter, addressing the following issues:
• Irregularities or fraud identified (e.g. private use of Aktion Deutschland Hilft funds,
forged documentation such as reports or invoices)
• Aspects relating to a lack of collaboration on the part of the Member Organisation
• Problems relevant to the financial monitoring of projects
• Other aspects considered worthy of the Aktion Deutschland Hilft attention
Qualifications and Experience
ANNEX II – FORMAT OF THE AUDITORS OPINION
The auditors’ opinion should comply with the following format:
[Audit Company name] has carried out an audit of the funds used in the
implementation of [Aktion Deutschland Hilft project no.] during the period [DATE] to
[DATE].
In the opinion of the auditors the Member Organisation can/can not justify certain
of/all of the expenditures it has declared to Aktion Deutschland Hilft, these
conform/do not conform to the budgets presented and have been/have not been
incurred within the relevant contractual time periods [DATE] to [DATE].
The auditors have found reported extra costs/ financial expenses for EUR … that are
not eligible.
In our opinion, with the exception of the matters referred to above, Aktion
Deutschland Hilft funds covered by this audit have been/have not been used in
accordance with the legal/contractual basis.
This opinion is for the use of Aktion Deutschland Hilft only and should not be
disclosed to third parties without written permission
ANNEX III – PRESENTATION OF THE AUDIT RESULTS
Aktion Deutschland Hilft funds release order, budget and final financial report
Audit opinion and statement
Analysis of the eligible/ineligible cost: showing per budget chapter;
• Amount budgeted
• Amount claimed
• Amount tested in %
• Proposed adjustments
• Eligible or ineligible costs
Summary of audit differences: showing in each case:
• Nature of the difference detected
• Amount involved
• Corrective action proposed
• Comments of the Member Organisation
• Working paper reference
Summary of the Member Organisations control/system weaknesses showing in each
case:
• Explanation of the weakness
• Implication
• Recommendation
• Comments of the Member Organisation
• Working paper reference
How to Apply
