Job Description
Job Description
TABLE OF CONTENTS
A. Background
B. Scope of the Audit
C. Audit Report and Management Letter
D. Auditor Independence and Qualifications
E. Access to Facilities and Documents Annex 1: Audit Services Required
A. 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 2025, TDH received funding from the Federal Ministry for Economic Cooperation and Development (BMZ) for a three-year project to be implemented by three partners: ZELO (Zimbabwe), Environment Africa (Zambia), and Kuwuka (Mozambique).
The project has an estimated total budget of EUR 923,292, which is subdivided among the three partners as follows:
Partner Country Budget (EUR)
Kuwuka Mozambique 305,985
Environment Africa Zambia 287,499
ZELO Zimbabwe 329,808
Partner Country Budget (EUR) Total 923,292
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.
B. SCOPE OF THE AUDIT
These Terms of Reference address the requirement for an external audit of the financial statements of the MAP2 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 10 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 Kuwuka, Zelo and Environment Africa, 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.
C. AUDIT REPORT AND MANAGEMENT LETTER
1. 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:
a) Identification of the financial statements and financial information audited, including the financial period covered;
b) A statement of management's responsibility for the preparation and presentation of the financial statements; and
c) 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:
a) The accounting standards and principles applied, including any significant deviations and their effect on the financial statements;
b) Confirmation that the audit was conducted in accordance with the
International Standards on Auditing (ISA); and
c) A description of the principal audit procedures and work performed.
1.3 Auditor's Opinion
The auditor's opinion shall, at a minimum, address:
a) 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;
b) 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
c) 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.
The audit report shall be prepared in English. Each partner is audited separately. Financial statements and supporting financial information shall be presented in the project's reporting currency, Mozambican Metical (MZN),USD and Zambia Kwacha unless otherwise agreed with tdh.
2. Management Letter
Upon completion of the audit, the auditor shall submit a Management Letter to Kuwuka, Zelo, Environment Africa 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 Kuwuka, Zelo and Environment Africa;
• 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.
3. Auditor's Certificate
The final auditor's certificate shall contain, at a minimum, the following statement:
"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: 'Social Communication for the Prevention of Discrimination and Gender-Based and Other Forms of Violence Against Young People', based on the terms and conditions of the financing agreement and the supporting documentation made available to us.
To this end, we have examined the books of account, vouchers, supporting documents and reports and confirm that:
a) Evidence of receipts and expenditure has been properly provided in the form of supporting documentation and vouchers.
b) 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.
c) 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.
d) The terms and conditions established by the donor have been complied with, except for the matters specifically identified and explained in this report.
e) Any other significant matters or observations arising from the audit are disclosed in the audit report and/or Management Letter."
4. 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.
Duties and Responsibilities
ANNEX 1: AUDIT SERVICES REQUIRED
The scope of the audit services shall cover the overall financial and operational management of the project's implementation, monitoring, and supervision.
The audit shall include, but not be limited to, a review of work plans, progress reports, project resources, project budgets, project expenditure, project implementation and delivery, recruitment, procurement, financial management, and general project operations.
The audit shall cover the following areas:
1. Human Resources
The audit shall assess the adequacy, competitiveness, transparency, and effectiveness of the recruitment and employment processes.
The review shall include, where applicable:
• Recruitment and selection procedures;
• Employment contracts;
• Staff establishment and approved positions;
• Performance appraisal processes;
• Attendance and leave records;
• Calculation of salaries, benefits, and other staff entitlements;
• Payroll preparation, review, approval, and payment;
• Staff taxes and statutory deductions;
• Social security contributions;
• Personnel records and employee files; and
• Compliance with applicable employment legislation and organisational policies.
2. Finance
The audit shall assess the adequacy and effectiveness of the project's accounting, financial management, and financial reporting systems.
The review shall include:
• Budget preparation and budgetary control;
• Cash and bank management;
• Segregation of duties;
• Certification and approval authorities;
• Receipt and utilisation of project funds;
• Disbursement procedures;
• Recording and classification of financial transactions;
• Expenditure reporting;
• Bank reconciliations;
• Supporting documentation and vouchers;
• Financial records maintenance and filing;
• Compliance with donor requirements and approved budgets; and
• Financial reporting and monitoring.
3. Procurement
The audit shall assess the competitiveness, transparency, effectiveness, and compliance of procurement activities and determine whether goods and services purchased meet the requirements of the project and the applicable financing agreement.
The review shall include, where applicable:
• Delegation of authority;
• Procurement thresholds;
• Procurement planning;
• Requests for quotations, bids, or proposals;
• Evaluation of bids and proposals;
• Selection and approval processes;
• Contract and purchase order approval and signing;
• Compliance with the project contract and procurement procedures;
• Receiving and inspection procedures;
• Verification that goods and services received conform to agreed specifications;
• Procedures for mitigating the risk of purchasing defective or non-compliant goods and services;
• Management and control of variation orders; and
• Verification that goods, equipment, and services have been properly received before final payment is made.
4. Asset Management
The audit shall cover assets and equipment purchased or acquired for the use of the project.
The review shall include:
• Asset procurement and acquisition;
• Asset registers;
• Asset identification and tagging;
• Verification of assets;
• Recording and safeguarding of assets;
• Storage and utilisation of assets;
• Asset maintenance;
• Disposal procedures; and
• Compliance with applicable donor and organisational requirements.
5. Cash Management
The audit shall cover all cash and bank funds held or managed by the project. The review shall include:
• Cash management procedures;
• Bank account management;
• Bank reconciliations;
• Petty cash management;
• Cash counts;
• Authorisation and approval of payments;
• Safeguarding of cash and financial assets; and
• Controls over access to bank accounts and cash.
6. General Administration
The audit shall assess the adequacy and effectiveness of administrative procedures, including:
• Travel and travel-related expenditure;
• Office premises and lease management;
• Office communications;
• Administrative expenditure;
• Records management and document retention; and
• Compliance with applicable policies and procedures.
7. Information Systems
The audit shall review the project's information and communication systems, including:
• Financial and accounting systems;
• Access controls;
• User permissions and authorisation;
• Data security;
• Backup and recovery procedures;
• Protection of financial and operational data;
• Security of information technology equipment; and
• Adequacy of controls over the integrity and confidentiality of project information.
8. Scope Limitation
The above scope shall cover transactions, activities, systems, and controls implemented at the level of the project during the period under review.
The auditor is expected to exercise professional judgement and may extend the scope of the audit where additional procedures are considered necessary to obtain sufficient and appropriate audit evidence or where material risks, irregularities, weaknesses, or other significant matters are identified.
Any significant scope limitation encountered during the audit shall be promptly communicated to Kuwuka, Zelo and Environment Africa and tdh and appropriately disclosed in the audit report where relevant
Qualifications and Experience
D. AUDITOR INDEPENDENCE AND QUALIFICATIONS
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, Kuwuka, Zelo and Environment Africa , 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.
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.
E. 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 three partners and are accessible through the Finance Manager'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.
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.
Kuwuka, Zelo and Environment Africa and tdh shall provide reasonable cooperation and access to relevant personnel to facilitate the completion of the audit within the agreed timeframe.
How to Apply
Submission of Proposals
Proposals should be submitted to: ZELO
Attention: Mrs Tarisai Munemo Finance & Admin Manager
Zimbabwe Environmental Law Organisation 26B Seke Road, Hatfield-Harare
Email: tarisai@zela.org Cell: 00263 77 435 5269
For further information or clarification regarding the assignment, please contact:
Sitha Nkomo
Email: s.nkomo@tdh.de
Tel: +263 77 104 3523