Job Description
Job Description
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 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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B. 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
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:
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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.
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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.
2. 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.
3. 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:
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
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.
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 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