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Auditor at Jesuit Refugee Service

JESUIT REFUGEE SERVICE

East Africa Region/Tanzania

Location: Tanzania

Post: Kibondo

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Email: ousmane.ngaide@jrs.net

Dear Sir/ Madam,

The Jesuit Refugee Service Tanzania, an international humanitarian organisation, is seeking a registered qualified audit firm, preferably with relevant non-profit sector expertise, to conduct external audit services for a humanitarian project funded by the Basque Agency for Development Cooperation (BADC) covering the period of 31st December 2021 to 31st March 2023.

The audit shall be carried out in accordance with the International Standards on Auditing and carried out by an external, independent and qualified auditor. It shall take into consideration the specific requirements of the BADC, entity funding the project.

I would like to invite your firm to submit a proposal to us by June 30th 2023, at 16h00 Burundi Time for consideration. A description of our organization, the services needed, and other pertinent information follows

Terms of Reference for the External Auditor

Jesuit Refugee Service Tanzania

Table of Contents:

1. Background
2. Audit Scope
3. Audit Report and Management Letter
4. Responsibility for preparation of Financial Statements
5. Auditor independence and qualification
6. Timeframe
7. Selection Criteria
8. Inquiries

1. Background

The Jesuit Refugee Service (JRS) is an international Catholic organisation with a mission to accompany, serve, and advocate on behalf of refugees and other forcibly displaced persons, that they may heal, learn, and determine their own future. Our work expresses the commitment of the Society of Jesus  (the Jesuits) to stand with refugees around the world.

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The Jesuit Refugee Service Tanzania is a non-profit organisation and the project to be audited has an operating budget of approximately 460 million TZS according to the actual exchange rate. we employ 14 people in 3 locations. Our main programs are in Education in Emergencies and Mental Health and Psychosocial Support. Our main sources of revenues are from public donors, and the project to be audited is funded by the BADC, a Spanish public donor.

1. Audit Scope

The objective of the audit is the review of the final supporting account of a grant awarded by the BADC to a beneficiary entity. The auditing company shall check compliance with the requirements established in the regulations and directives and shall prepare an exhaustive report on the matter. Specifically, it must verify the result of the verification of the financial report and its correspondence with the narrative report and reflect it in the report, for which purpose it shall review the following documents:

1. Narrative report: activities carried out (foreseen and unforeseen) and their corresponding verification sources.
2. Financial report in Excel format with the following information:
   1. Transfers and exchange operations carried out
   2. Balance of financial execution (execution %)
   3. Summary of the grant status
   4. List of supporting receipts per budget item, ordered chronologically, issued in the currency in which the payment was made
   5. Amount of the overhead costs charged to the grant, although they do not need to be justified
3. Bank receipts for the sending and reception of funds
4. Currency exchange receipts
5. Bank statements of the specific bank account opened by the beneficiary entity
6. Bank statements of the specific bank account opened by the local partner
7. Authenticity certificate and deposit of the original justifications of expenditure
8. If applicable, memos of supply deliveries and transfers or goods and inscriptions in public registries
9. Three offers from suppliers (explanatory reports if the cheapest one is not chosen) for services and supplies from €15,000 and works from €40,000.
10. Completed accrediting justifications for the expenditure carried out under the responsibility of the grant
11. Certifications of financial income generated
12. Certificate stating whether or not other grants have been received
13. If applicable, accreditation that indirect taxes are not recoverable, or if they are, they have not been recovered
14. Authorisation or notification of substantial and non-substantial amendments according to “Directives” (objectives, results, location, local partner, subject population, period, budget)

The auditing company shall check the following:

1. That the objectives, results, location, local partner and subject population of the narrative report coincide with the approved intervention. If there have been amendments, that they have authorisation from the BADC.
2. That the period covered by the report is the period between the starting date and the end of the intervention. If there have been delays which have affected the carrying out of the intervention (more than 3 months), it shall check that the BADC has approved the substantial modification. If there were delays of less than three months, it shall check that the BADC has been notified.
3. That the financial report coincides with the approved budget. If there have been deviations between categories that have affected the carrying out of the intervention (deviations in excess of 10% with regard to the budget and that are more that €15,000) it shall check that the BADC has approved the substantial amendment.
4. That the financial report covers the total expenditure that has been incurred.
5. That the proofs of expenditure presented are from the execution period, that they are in the currency in which the expenditure was made, and they are processed. The checking shall be done in accordance with the standard practices for auditing these materials. With regard to the proofs of staff expenditure, it shall check that they have contracts, payrolls, proof of social payments and taxes. If applicable, that it has been a part-time devotion.
6. That the expenditure charged corresponds to the activities reported in the narrative report and the corresponding sources of verification (photographic material; if applicable, the educational material produced, reproduced and disseminated with the intervention funds; if applicable, the attendance lists of people participating in workshops, meetings or other events organised with the grant funds; if applicable, evaluation).
7. That the participation of the entities of the grouping in the execution of the expenditure is appropriate to that indicated in the standard form.
8. That if interest has been generated, it has been added to the justified grant.
9. That subcontracting, if it has taken place, is in keeping with that established.
10. If the justified expenditure does not reach the total of the grant, that there are proofs of deposit in favour of the BADC without prejudice to that established in the closure resolution of the file.
11. Expenditure executed by the local partners shall not be required to be reflected in the accountancy registers of the entity that gained the subsidies.
12. There is no requirement for the existence of expert valuation certification for the value of the goods inscribed in public registers, with the deed being sufficient to accredit the value.

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The checking of different documentation for individual expenditure justification, which could be made on a spot-check basis, shall be exhaustive.

1. Audit Report and Management Letter
2. 1. 1. 1. The final audit report shall be drawn up in accordance with the EHA/1434/2007, of 17 May, which approves the regulations of action for auditors in carrying out work on the auditing of grant supporting in the state public sector, particularly for BADC subsidies.:
      2. 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;
      3. Shall contain the audited annual Financial Statement;
      4. Shall be signed by the auditor responsible stating the title;
      5. Shall be written in English;
      6. Shall be issued in soft copy for circulation to JRS Directors and 02 signed hard copies will be produced and delivered to JRS Tanzania for approval, signing and filing.

2. Management letter: The Auditors should submit a management letter after the completion of the

audit in which auditors will:

1. Identify specific deficiencies or areas of weakness in systems and controls and make recommendations for their improvement.
2. Examine on test basis the appropriateness of supporting documents, records and books of accounts relating to all project activities. In this context the auditor shall ensure a verification coverage of:

100% of donations by value

70% of expenditure by value and between 1-1.5% of the rest by volume selected at random

100% of cash and bank balances by value;

1. Include management responses to audit findings and recommendations;
2. Examine, assess and report on compliance with the terms and conditions of the agreement between funding partners and JRS Tanzania and applicable laws and regulations within accounting and taxes;
3. The auditor shall report the identified amount in case there are any missing supporting documents;
4. Any matters that come to the auditor’s attention during the audit that might have a significant impact on the Organisation;
5. Responsibility for preparation of Financial Statements

The responsibility for preparation of the annual financial statements lies with the JRS Tanzania directors and management.

1. Management is responsible for implementation of accounting, administrative and financial procedures documented in the JRS Tanzania manuals and for preparing the annual financial statements in accordance with JRS policies.
2. Directors are responsible for overseeing the financial reporting processes undertaken by management and for the approval of financial statements.
3. JRS Tanzania project to be audited runs from 31st December 2021 to 31st March 2023.

1. Auditor independence and qualification

The auditor must be completely impartial and independent from all aspects of management or financial interests in the entity being audited. The auditor should not, during the period covered by the audit nor during the undertaking of the audit, be employed by, serve in a position for, or have any financial or close business relationships with any senior participant in the management of JRS Tanzania. The auditor should disclose any relationship that might possibly compromise his/her independence.

The auditor must employ adequate staff with appropriate professional qualifications and suitable experience, including experience in auditing the accounts of entities comparable in size and complexity to JRS Tanzania.

The audit firm must have at least five years’ experience of carrying out external audit.

The audit firm must be registered in Tanzania and adhere to all legal requirements to operate in Tanzania.

The audit firm must be registered by the relevant regulating accounting/Auditing body registered in Tanzania.

The audit Team members should have working knowledge in Kiswahili language, as some vouchers, receipts/additional reports and documents may not be available in English.

Curriculum vitae (CVs) should be provided to JRS Tanzania by the principal of the audit institution who would be responsible for signing the opinion, together with the CVs of managers, supervisors and key personnel proposed as part of the audit team. CVs should include details on audits carried out by the applicable staff, including ongoing assignments indicating capability and capacity to undertake the audit and experience in auditing not-for-profit organisations.

Other key documents to be submitted along with Proposal are as follows:

• Company profile, structure, staff strength

• Past Audit experiences – list of INGOs/ organizations of external audit carried out.

1. Timeframe

Tentative timeframe for required service

1. Selection Criteria

JRS Tanzania will do the adjudication after the proposal submission deadline. In addition to the above

mandatory documents, the selection criteria will include the following:

1. Experience of your firm in relation to the scope of audits for not-for-profit organisation
2. A list of similar not-for-profit organisations served by your firm
3. Your staff assignments and availability to complete the audit on a timely basis
4. Participation of senior audit personnel assigned to the engagement
5. Depth of Technical Resources (CV of the assigned team leader)
6. Availability of staff to respond to questions within the scope of the engagement and the hourly charge, if any, for services outside the scope of the audit
7. Audit firm staff stability history – what assurances can you provide regarding the assignment of your permanent personnel to the engagement
8. Proposed detailed methodology to deliver required services
9. Proposed fee for the engagement including a schedule for additional services that may be necessary beyond the scope of the audit engagement. The proposal should indicate anticipated fees for the second, third, and fourth years
10. Detailed audit plan/methodology including your approach to risk and fraud detection
11. Estimated number of hours to complete the audit by classification of your employees, i.e. partners, senior, junior
12. Detail of expenses expected to be incurred, i.e. mileage, per diem, telephone, etc.
13. Time Requirements.

1. Proposal Submission

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Proposal should be sent to JRS Tanzania by June the 30th 2023, 16h00 Burundi Time, through email at bdi-tz.hr@jrs.net. The mail must be copied to steve.shema@jrs.net and agrippine.ngenzirabona@jrs.net

1. Inquiries

For any enquiry please email to steve.shema@jrs.net

N’GAIDE Ousmane

Country Director JRS Burundi & Tanzania

Activity	Duration	Date [From] [To]
Planning, document requesting and open meeting	03 working/days
Fieldwork	14 working /days
Closing meeting and Report Compiling	05 working /days