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ADVERT FOR Request for Proposal -Audit Services

Terms Of Reference
External Audit of-Johanniter Uganda Programme for 2023 -2025.

I. Organization Background
Johanniter-Unfall-Hilfe was founded in 1952, and is represented by 9 national and round 300 regional and local associations throughout the Federal Republic of Germany. Johanniter-Unfall-Hilfe is a chapter of the Johanniter Order and a registered association in accordance with German legislature. Besides domestic obligations (like Emergency Medical Services, Civil Protection, and social services) the statutory duties and responsibilities of Johanniter also include international humanitarian assistance.

In its international humanitarian work, Johanniter is committed to act responsible and fair. Together with donors, colleagues and project partners, we approach different cultures and populations with respect, integrity and commitment. Our highest priority is to act according to the needs of the most vulnerable people. We mainly focus on three areas of work: primary health care, disaster response and preparedness, and rehabilitation of people with disability. Sustainability is of particular importance to us: We aim to improve the living conditions of people in distress in the short, mid and long term. To this end, we use our resources carefully and with foresight and we consider the social, economic and ecological consequences of our assistance. We are committed to the principles of accountability and transparency towards our donors and partners. We continually assess whether our structures and processes can be improved. Our consistent quality standards as well as regular monitoring and controlling ensure the professionalism of our work and make it verifiable. For more information about Johanniter consult www.thejohanniter.de.

Johanniter Unfall Hilfe has been in operation in Uganda since July 2017.

The main values and principles underlying the work of the Johanniter International Assistance are laid down in the “Mission Statement”. All staff members working for Johanniter International Assistance are expected to act in line with the mission statement. Details about the organizational structure of the Johanniter office in Uganda are laid down in the organogram.

II. Objective of the Audit.
Johanniter Uganda intends to appoint an external auditor to conduct an Audit of its financial statements for the period covering from 01 January 2023 to 31st December 2023. A draft audit report should be submitted within one week from the finalization of field work.
(a) The objective of the audit of Johanniter International Assistance Uganda’s financial statements is to enable the auditors to express an independent professional opinion on the financial position of Johanniter Uganda and to ensure that funds utilized to Johanniter’s activities have been used for their intended purposes.
(b) The books of accounts of Johanniter in Uganda provide the basis for the preparation of the Johanniter’s Financial Statements. Proper books of accounts as required by law have been maintained by Johanniter and also maintain adequate internal controls and supporting documentation for the transactions.

III. Audit Scope.
All projects which were running/open during the period of January 2023 to December 2023 including audit of partner project expenditures for the same period.

The external auditor shall visit the offices of the Johanniter Unfall Hilfe, Plot 4463, Lubobbo Close, Tank hill road, Muyenga to perform the audit.

IV. Audit Services Required
• The audit firm will conduct an audit of the Johanniter Uganda financial statements for the year 2023
• The audit will be carried out in accordance with International Auditing Standards
• The Scope of the audit is to be covered as follows:
o The audit will be carried out in accordance with the International Auditing Standards and will include tests and verification procedures as the auditors deem necessary; o Verify that funds have been used in accordance with the established policies and procedures of Johanniter.
o That goods and services financed have been procured in accordance with the Johanniter established policies and procedures;
o That appropriate supporting documents, records and books of accounts relating to all activities have been kept;
o That the financial statements have been prepared in accordance with applicable accounting standards and give a true and fair view of the financial position of Johanniter and of its receipts and expenditures for the period ended on that date;
o Comprehensive assessment of the adequacy and effectiveness of the accounting and overall internal control system to monitor expenditures and other financial transactions.
o To determine whether the financial management capacity and financial systems and internal control mechanisms within the organization are adequate to manage the funds provided to the program;
o Include in their reports opinion on compliance with procedures designed to provide reasonable assurance of detecting misstatements due to errors or fraud that are material in the financial statements.
o Conduct entry and exit meeting with the Uganda Johanniter International Assistance management.
o To produce and independent Auditor’s report which expresses an opinion on the financial statements with regards to the financial position as at December 2023 and its financial performance and cashflows for the year then ended as presenting fairly in all material respects.

V. Audit Approach
The auditors’ work should include but not be limited to sufficient tests to establish whether:
i. Johanniter Uganda has adequate accounting and financial operations and reporting systems.
ii. An adequate budgetary control system is in place to monitor actual expenditure against budget and to take effective remedial action as necessary, with adequate segregation of duties in the maintenance and review of accounts and the performance of reconciliations
iii. Goods and services have been procured in accordance with the relevant organisational policies and procedures;
iv. Inventories and assets registers are complete and accurate;
v. All necessary supporting documents, records, and accounts have been kept in respect of all project ventures; vi. Expenditure of funds has been approved at the correct level of delegated authority. This includes initial approval to incur expenditure and the payment of claims, invoices, salaries, allowances and any other items of expenditure charges to the project budget;

VI. The Audit Deliverable
• The Auditors on completion of the audit work will submit 5 (five) original copies of the Audit Report appended to the Financial Statements along with the reports to JUH Head of Mission
• Management letter in accordance with the scope of work described above.

VII. The Audit Report and Management Letter.
The audit report should clearly indicate the auditor’s opinion. This should include at least the following:
• The audit standards that were applied
• Whether the financial statements are adequately and fairly presented;
• Express an opinion as to reasonableness of the financial statements in all material respects
• Issue an opinion on the program’s financial statement,

The draft audit report should be submitted to Johanniter International Assistance a week following the exit meeting and the signed audit report will be submitted to Johanniter International Assistance a week following the draft report.

Management Letter
The management letter should cover the following topics/issues:
• Give comments and observations on the accounting records, procedures, systems and controls that were
examined during the course of the audit;
• Identify any specific deficiencies and areas of weakness in systems and controls and make recommendations for
improvement;
• Report on the implementation status of recommendations pertaining to previous period audit reports;
• Communicate any matters that have come to their attention during the audit which might have a significant impact on the sustainability of the organization or any other matters that the auditors consider recommendations and judgement of global risk such as possible effects on reputation caused by fraud, mismanagement and lack of accounting systems.

VIII. Audit Duration
The Audit work for the year ended 2023, will start with the entry meeting on 01st of March, 2024 and exit meeting on 21st of March, 2024. The audit work shall be completed within three weeks from the date of commencement of exercise.

IX. Confidentiality
The auditor shall not divulge information or take any action on findings of this report.

XI. Audit fees
Audit fees to be agreed on before the start of the Audit

XII. Audit qualifications

(i) Administrative Evaluation.
a. ICPAU License.
b. Certificate of Practice.
c. Company certificate of incorporation.
d. Audit Methodology
e. Curriculum Vitae for the partner, manager and key staff proposed for the audit team. Lead Auditor should be CPA Certified.

(ii) Technical Evaluation (60%)
Experience of the audit firm with audit reporting under International Financial Reporting standards (IFRS) and International Standards on Auditing (ISA).
(a). 5 Years Audit experience. (15%).
(b). 5 references for similar audits performed. (15%).
(c) Proposed Work-plan. (10%).

(III) Financial Evaluation. (40%)
• Proposals should be submitted to Johanniter Office – Kampala, Lubbobo Close-off Tank Hill Road. Plot No. 4463 Block 244, Kisugu Muyenga in a sealed envelope clearly marked with subject name Audit Services for Year ended 2023 and procurement reference KLA/UGA/2024/Audit/001.
• Any quotations must be submitted by 21.02.2024, starting 15.02.2024 and quotes submitted after 4:00 PM of the deadline shall not be considered.
• Soliciting or canvasing for favours from any Johanniter staff to manipulate the procurement process shall lead to automatic disqualification.
• A signed and stamped copy of the RFP should accompany the Proposal.

Kindly apply through the link below:
http://r1ca9p.ttu.cc/