Проведення фінансового аудиту діяльності ASB Ukraine

FOR DOWNLOAD FULL VERSION OF ToR Please use the link:
https://box.asb.org.ua/f/c51447bc5821414faa94/?dl=1

Terms of Reference (TOR) for the External Auditors
BACKGROUND
Arbeiter-Samariter-Bund Deutschland (ASB) is a German aid and welfare organization founded in 1888, working in areas like rescue services, civil protection, and social services. ASB operates globally, with projects in Bosnia, Kosovo, Iraq, Bangladesh, Nepal, Indonesia, the Philippines, Haiti, Nicaragua, Niger, Georgia, and Ukraine. Since 2014, ASB has been implementing humanitarian interventions in Ukraine, significantly expanding operations after the full-scale Russian invasion in 2022. ASB Ukraine’s team, based in Kyiv and Lviv, delivers multi-sectoral humanitarian aid, including food security, hygiene, winterization, health, and psychosocial support, in cooperation with local partners.

SUBJECT
The audit will cover the financial statements from January 15 to November 15, 2024, for the "Back to School Project" (UKR2403 - ASB-4110-12). The objective is to verify that the expenditures claimed by ASB Ukraine are accurate and eligible.

AUDIT OBJECTIVE
Provide an independent opinion on the financial position of ASB Ukraine.
Ensure funds are used for their intended purposes, with proper internal controls and documentation.
SCOPE OF THE AUDIT
Conduct the audit per International Auditing Standards (IFAC), including necessary tests and verifications.
Ensure all funds were used according to ASB’s rules and for the intended purposes.
Assess legal compliance and tax risks, providing recommendations for minimizing violations.
Verify that goods, services, and works were procured according to ASB’s procedures.
Ensure supporting documents and accounting records are maintained.
Confirm financial statements are prepared per accounting standards and provide a true and fair view of ASB Ukraine’s finances.
Assess the effectiveness of ASB’s internal control systems.
Report on compliance with fraud or error detection procedures.
Conduct meetings with the Finance and Admin Manager and Country Director.
Provide a Management Letter highlighting areas for improvement, the status of previous recommendations, and matters impacting organizational sustainability.
AUDIT DURATION
The audit will begin on January 1, 2025, and be completed within two weeks. The draft audit report is due by January 15, 2025.

PROJECT TITLE AND BUDGET
The project, titled "Back to School," is funded by Aktion Deutschland Hilft (ADH) for the period from January 15 to November 15, 2024, with a budget of EUR 641,508.70. Its goal is to ensure safe and continuous education in Korolivka village by constructing a bomb shelter for over 200 students and adults.

PLACE OF AUDIT
The audit will take place at ASB Ukraine’s Country Office in Kyiv, with no field visits required.

DELIVERABLES
The auditor will submit two original copies of the audit report in accordance with ISRS 4400, along with a summary of findings, covering the period from January 15 to November 15, 2024. Reports must be in English and Ukrainian, provided in both hard and electronic copies.

QUALIFICATIONS OF THE AUDIT FIRM
The firm must be registered in Ukraine, with at least five years of experience in auditing civil society institutions and international organizations. Recommendations from NGOs are required. The firm must remain independent and disclose any potential conflicts of interest.

AUDIT FEES
Audit fees will be determined through a competitive bidding process.

DEADLINE
The deadline for receiving offers is November 30, 2024. Proposals must be hand-delivered to Yevseienko Nadia at ASB Ukraine’s office in Kyiv, including registration documents, certificates, licenses, references, and a price list. Late proposals will not be considered.
FOR DOWNLOAD FULL VERSION OF ToR Please use the link:https://box.asb.org.ua/f/c51447bc5821414faa94/?dl=1
Дата окончания: 30.11.2024

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