TERMS OF REFERENCE FOR THE EXTERNAL AUDIT – Somaliland

TERMS OF REFERENCE FOR THE EXTERNAL AUDIT

1.  Background

SOS Children’s Villages is the largest non-governmental, non-political, non-denominational charitable child welfare organization in the world. Its mission is to build families for children in need, help them shape their own futures and share in the development of their communities. Currently, SOS Children’s Villages offers an effective alternative foster care through its services in the Family Based Care (FBC), and Family Strengthening (FS) Programme Units in 134 countries and territories around the world. It also supports educational programmes and medical centers and it is active in the field of child protection and child rights. SOS Children’s Villages Somaliland is an affiliate of SOS Children’s Villages International (SOS CVI).

2.  General

The grant to finance an Acute Crisis Joint Response for Desert Locust in Somaliland is provided by the Dutch Relief Alliance (DRA) and must be implemented and administered in accordance with the approved project application, log frame and the approved budget. Moreover, the funds must be managed in compliance with the terms of this agreement and the donor requirements according to the grant contracts between SOS SX and SOS NL.

3.  Project Information

4.  Objectives and Scope of the Audit

The objective of the audit is for the auditors to conduct audit reviews as follows:

The audit should be carried out in accordance with the requirements laid down in this Audit Protocol issued on 19^th July 2017 and with the relevant International Standards on Auditing.

The auditors shall express an independent professional opinion as to whether the financial statements present fairly, in all material respects, the financial position of SOS Children’s Villages Somaliland in accordance with the International financial reporting standards for Not for profit making Organization, DRA audit protocol for joint response projects and donor requirements

The audit shall be carried out in accordance with the International Standards on Auditing (ISAs).

Management letter-The Auditors should submit a management letter after the completion of the audit in which auditors will:

Identify specific deficiencies or areas of weakness in systems and controls, and make recommendations for their improvement;

Examine on test basis that appropriateness of supporting documents, records and books of accounts relating to all project activities;

Include management responses to audit findings and recommendations;

Any matters that come to the auditor’s attention during the audit that might have a significant impact to the implementation of the programme.

Examine, assess and report on compliance with the terms and conditions of the agreement between funding partners and SOS Children’s Villages Somaliland;

The auditor shall report the identified amount in case there are any missing supporting documents;

Any matters that come to the auditor’s attention during the audit that might have a significant impact to the implementation of the programme.

Compliance with procurement procedures as laid down in the framework of the Humanitarian Aid Actions financed by the European Union, ECHO

5.  The audit reports shall:

Contain details of the method and scope of audit and assurance that the audit was performed in accordance with International Standards of Auditing and by a qualified auditor.

Signed by the auditor responsible stating the title.

Written in English

Issued in soft copy for circulation to partners and 3 hard copies will be produced and delivered to SOS Children’s Villages Somaliland.

6.  Selection Criteria

An accredited and certified audit firms are invited to participate by submitting the following:

A.1 The firm’s profile

A.2 Trade license (Renewed for current year)

A.3 Certificate of competence from the concerned government office

A.4 Audit fee in USD to be charged

A.6 List of the staff members who will be deployed in the audit and their profiles.

Experience of your firm in relation to the scope of audits for non-Profit organization.

The audit service will be started on November 25, 2020 and ended on December 25, 2020

Detailed audit plan/methodology including your approach to risk and fraud detection

Reserves the Right:

SOS Children’s villages Somaliland reserves all rights to accept or reject any or all bids.

How to apply:

The documents should be sent to  hr@sos-somaliland.org and received the latest by 14/11/2020.

*Documents that are sent late and received after the above mentioned time will not be considered.