Summary: Terre des Hommes Deutschland e.V. (tdh) is an international non-profit and

Job Details

  • Company: Vacancy Mail Zimbabwe
  • Location: Kenya

Job Description

Job Description

  • BACKGROUND

Terre des Hommes Deutschland e.V. (tdh) is an international non-profit and

non-governmental development organisation based in Germany. tdh

implements programmes in the Southern Africa region through its Regional

Office in South Africa.

The objective of the tdh programme is to support projects that contribute to

the improvement of the lives of children and the realisation of children's rights

particularly for children and young people in vulnerable and disadvantaged

situations.

The tdh programme is implemented through a network of local and

international partners established in various countries, including Mozambique

Namibia, South Africa, Zambia, Kenya Mali, Burkina Faso and Zimbabwe.

In 2024, tdh received funding from the Federal Ministry for Economic

Cooperation and Development (BMZ) for a three and half-year project to be

implemented by CARITAS & COPAZ. The project has an estimated total budget

of 1.339.653,00 Euros

The purpose of this Terms of Reference (ToR) is to engage an independent and

suitably qualified external auditor to audit the financial statements and assess

the financial management and internal control systems of the project for the

financial year ending 31 December 2026.

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  • SCOPE OF THE AUDIT

These Terms of Reference address the requirement for an external audit of the

financial statements of the REFUGE Project for the calendar year 2026

covering the period from 1 January 2026 to 31 December 2026.

The final signed audit report shall be submitted by 15 March 2027, and the

Management Letter shall be submitted by 8 March 2027.

The auditor shall present the annual audit report to the relevant management

of the tdh Country Office, Regional Office, Head Office, and REFUGE, and shall

provide any clarification required by management.

The audit shall be conducted in accordance with the International Standards

on Auditing (ISA) and other applicable professional and regulatory

requirements. The auditor shall obtain sufficient and appropriate audit

evidence to support the audit opinion and to determine whether the financial

statements present fairly, in all material respects, the financial position and

financial transactions of the project.

The auditor shall disclose in the audit report any significant departure from the

applicable accounting or auditing standards and indicate the alternative

standards, procedures, or approaches applied.

Further details of the required audit procedures are provided in Annex 1:

Audit Services Required.

Duties and Responsibilities

  • AUDIT REPORT AND MANAGEMENT LETTER
  • Audit Report

The audit report shall clearly state the auditor's independent opinion and shall

include, at a minimum, the following

1.1 Title, Addressees and Introductory Paragraph

The audit report shall include

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  • Identification of the financial statements and financial information audited

including the financial period covered

  • A statement of management's responsibility for the preparation and

presentation of the financial statements; and

  • A statement of the auditor's responsibility to express an independent

opinion based on the audit conducted.

1.2 Scope and Methodology

The report shall include a description of the scope and methodology of the

audit, including

  • The accounting standards and principles applied, including any significant

deviations and their effect on the financial statements

  • Confirmation that the audit was conducted in accordance with the

International Standards on Auditing (ISA); and

  • A description of the principal audit procedures and work performed.

1.3 Auditor's Opinion

The auditor's opinion shall, at a minimum, address

  • Whether the financial statements and supporting schedules fairly present, in

all material respects, the receipts and expenditures of the project and whether

project funds have been used for the purposes defined in the approved work

programme and financing agreement

  • Whether the financial transactions reflected in the financial statements are

in all material respects, in accordance with applicable regulations, procedures

approved budgets, financing agreements, and other relevant directives; and

  • The auditor's assessment of the adequacy and effectiveness of the project's

financial management and internal control systems, including any material

weaknesses identified.

Where applicable, the auditor shall clearly disclose any qualifications

reservations, emphasis of matter, or other matters arising from the audit.

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The audit report shall be prepared in English. Financial statements and

supporting financial information shall be presented in the project's reporting

currency,USD & Kwacha, unless otherwise agreed with tdh.

  • Management Letter

Upon completion of the audit, the auditor shall submit a Management Letter

to COPAZ, CARITAS and tdh.

The Management Letter shall include, at a minimum

  • An assessment of the effectiveness and efficiency of the administration

financial management, and internal control systems of CARITAS &COPAZ

  • A description of any significant or specific internal control weaknesses

identified during the audit

  • The potential risks and implications associated with the identified

weaknesses

  • Practical and clearly defined recommendations for addressing and

eliminating the weaknesses identified

  • Management's responses to each audit finding and recommendation

and

  • Where applicable, an indication of the responsible person and expected

timeframe for implementing the agreed corrective actions.

The auditor shall discuss the draft Management Letter with management

before issuing the final version.

  • Auditor's Certificate

The final auditor's certificate shall contain, at a minimum, the following

statement

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"We hereby certify that we have audited the statement of accounts of [name

of the project-executing agency] in respect of the financing of the project:

Creation of Sustainable Livelihoods and Durable Solutions for Young

Refugees and Host Communities in Zambia and Zimbabwe

To this end, we have examined the books of account, vouchers, supporting

documents and reports and confirm that

  • Evidence of receipts and expenditure has been properly provided in the

form of supporting documentation and vouchers.

  • The expenditures for which supporting evidence has been provided are in

accordance with the approved purpose as set out in the Financing Plan. Any

deviations from the Financing Plan have been separately identified and

explained.

  • The amount and source of documented income accounted for as

counterpart contributions from the project-executing agency, target groups

and/or other agencies in the project country have been properly identified and

disclosed.

  • The terms and conditions established by the donor have been complied

with, except for the matters specifically identified and explained in this report.

  • Any other significant matters or observations arising from the audit are

disclosed in the audit report and/or Management Letter."

  • Receipts and Payments Statement

The Receipts and Payments Statement shall be presented in a format

consistent with the approved project budget and financing plan.

Any material changes in the presentation or classification of budget lines shall

be clearly explained and agreed with tdh where applicable

Qualifications and Experience

AUDITOR INDEPENDENCE AND QUALIFICATIONS

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The auditor must be completely independent of the project's management and

must not have any financial, commercial, or other relationship that could

reasonably be perceived as compromising the auditor's independence or

objectivity.

The auditor shall not, during the period covered by the audit or during the

performance of the audit, be employed by, serve as a director of, or have any

financial or close business relationship with any senior member of

management of tdh, COPAZ & CARITAS, or any associated project or partner of

tdh.

The auditor shall disclose any actual, potential, or perceived conflict of interest

or other relationship that may compromise, or appear to compromise, their

independence.

The audit firm must have demonstrated experience in applying the

International Standards on Auditing (ISA) and other relevant international

auditing standards.

The auditor shall have adequate professional staff with appropriate

qualifications, experience, and technical expertise to undertake the

assignment. The audit team should have demonstrated experience in auditing

projects funded by international donors and, where applicable, experience in

auditing financial statements prepared in accordance with relevant public

sector or donor-specific accounting requirements.

As part of the proposal, the audit firm shall provide the Curriculum Vitae (CVs)

of

  • The principal/partner responsible for signing the audit opinion
  • The audit partner
  • Audit managers
  • Supervisors; and
  • Other key personnel proposed for the assignment.

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The CVs should clearly demonstrate the proposed team's relevant

qualifications, professional experience, previous audit assignments, current or

ongoing assignments, and experience in auditing projects funded by international donors.

  • ACCESS TO FACILITIES AND DOCUMENTS

The project's financial management system is partly automated through an

Enterprise Resource Planning (ERP) system and partly manual.

Financial and accounting records are maintained by COPAZ & CARITAS and are

accessible through the Finance officer's office.

The auditor shall have full and unrestricted access, at any reasonable time, to

all records, information, and documentation necessary to perform the audit.

This includes, but is not limited to

  • Books of accounts and accounting records
  • Financial statements and supporting schedules
  • Bank statements and bank confirmations
  • Vouchers and supporting documentation
  • Budgets and financial reports
  • Contracts and legal agreements
  • Minutes of management meetings
  • Procurement records
  • Payroll and human resources records
  • Invoices and payment documentation
  • Asset registers and supporting records
  • Records relating to consultants, contractors, suppliers, and other service

providers; and Any other documents or information relevant to the audit.

How to Apply

The auditor shall also have the right to access relevant records and documents

held by banks, financial institutions, consultants, contractors, suppliers, and

other persons or organisations engaged by the project during the period under

review.

CARITAS, COPAZ and tdh shall provide reasonable cooperation and access to

relevant personnel to facilitate the completion of the audit within the agreed

timeframe.

Submission of Proposals

Proposals should be submitted to

COPAZ

Attention: Fungai Ndedzu

Finance Manager

183 First Avenue, Chipinge, Zimbabwe

Email: financemanager@copaz.co.zw

Cell: +263 77 252 1347

For further information or clarification regarding the assignment, please

contact

Caston Magaya

Email: c.magaya@tdh.de

Tel: +27 84 350 9184

Click to Apply

How to Apply

Apply by email: financemanager@copaz.co.zw

Application link: Apply for this job