Auditor EAB-DC-UGA21.03 At Sign of Hope

Organisation Hoffnungszeichen | Sign of Hope e.V.

www.hoffnungszeichen.de, www.sign-of-hope.org

Position Auditor

Type of Contract Short-term consultancy

Type of Audit In depth

Location Home-based with field mission travel to Amudat District, Southern Karamoja, Uganda.

Languages Required English

Application Deadline 27th November 2024

Starting Date 16th December 2024 (or at a later date following discussion with the successful applicant)

Auditing Period From 1st January 2022 to 31st December 2024

Project Title Rural Maternal-Child Healthcare Services and Systems Enhancement in Amudat District, Southern Karamoja, Uganda.

Total Project Budget EUR 774,560

Hoffnungszeichen | Sign of Hope e.V. (SoH) is announcing an open tender procedure for external independent financial audit services in Uganda.

Background and Organisational Setting

SoH is a Christian motivated organization for Human Rights, Humanitarian Assistance and Development Cooperation. Based in Constance, Germany, SoH is dedicated to helping those in distress and exploited people worldwide.

An audit is commissioned under the Else Kröner-Fresenius-Stiftung (EKFS) funding guidelines for development projects run by Hoffnungszeichen | Sign of Hope e.V.

The project is jointly implemented by Sign of Hope Uganda, the Catholic Diocese of Moroto Health Office and FIDA Uganda.

The goal of the project is to improve access to quality, community-based healthcare, with an emphasis on Maternal-Child Healthcare in Karamoja, Uganda. It seeks to do so by; improving access to quality Emergency Obstetric and New-born Care; increasing utilization of quality integrated, preventative and curative maternal-child healthcare & nutrition services; strengthening collaboration and capacity among health actors whilst promoting the sustainability of quality, equitable service delivery and systems. The main direct beneficiaries for this project include the general population, children under five, PLW, VHTs, TBAs and healthcare staff. Direct Beneficiaries; approximately 7,500 individuals are expected to receive consultation, treatment, prevention, antenatal and nutrition services through mobile clinic outreaches over 36 months from January 2022 – December 2024 (3,000 males (40%) and 4,500 females (60%)). This includes approximately 2,250 children under five (30%) and 1,125 PLW (15%). 80 VHTs, 50 TBAs and 70 healthcare staff will be trained and supported to provided quality community and facility based healthcare services to the community. Indirect Beneficiaries; Approximately 32,610 individuals (20,600 Amudat and Karinga 12,010 – based on 2014 census data factoring in growth rate). This includes the catchment area for the program and the immediate catchment area for 2 LLHUs managed directly by the Diocese of Moroto Health Office in collaboration with Sign of Hope.

Audit Objectives

The purpose of the in-depth audit is to provide SoH with a sound basis for its accountability, transparency and accuracy in the financial disclosure towards the funding agency EKFS, Hoffnungszeichen | Sign of Hope e.V. & FIDA. The tasks of this recruitment relate to:

• A project audit, with a detailed and conclusive examination of all the supporting documents for the complete project duration of 01.01.2022 – 31.12.2024.

This in-depth audit will verify the compliance with standards of the funding agency EKFS, SoH, national regulations and the international accounting standards (ISA).

The auditor will review the project’s financial documents, receipts lists, records of transactions, all vouchers and receipts disbursed, and relevant project documents in order to come up with a professional, independent opinion on the financial accounting of the project Rural Maternal-Child Healthcare Services and Systems Enhancement in Amudat District, Southern Karamoja, Uganda for all funds received and expended by Sign of Hope Uganda and the Catholic Diocese of Moroto Health Office from 1ST January 2022 to 31st December 2024.

Additionally, the audit shall give recommendations on strengths, weaknesses, and required improvement in the project-related financial and human resources management systems of Sign of Hope Uganda and the Catholic Diocese of Moroto Health Office.

The audit will support the project quality assurance measures implemented by SoH and contribute to the decision-making process with regard to the project management and monitoring of finances by SoH Uganda and the Catholic Diocese of Moroto Health Office.

Expected Deliverables

The auditor is expected to produce an audit report, an audit certificate and a management letter, which will comprise the following:

1. Presentation of the scope and mandate of the audit, as well as the list of documents that formed the evidence for the audit,
2. An opinion whether financial statements statement of accounts for the year being audited and the complete project duration are issued in accordance with the financial reporting framework of the project, EKFS requirements and an internationally recognized accounting standard,
3. A checked, signed and stamped list of all project costs receipts, sorted by EKFS budget lines (list is provided by the local implementing partner).
4. Recommendations on identified shortcomings, and, if applicable, comments on the follow-up of audit observations and recommendations from previous years.

Audit documents can be issued in English or German.

Scope of the Audit

The audit should focus on the following:

• The correctness and completeness of the accounting records,
• The financial report, showing all project related income and expenditure structured by budget lines,
• Deviations of expenditure by budget lines. The expenditure, which exceeds or falls below the budget appropriations by more than 30%, shall be explained separately, if the approval of the EKFS has not previously been obtained,
• That receipts and relevant supporting documents are available for all project related income and expenditures,
• The management of the funds made available, which includes the transfer of project funds, all interest earned from the project funds during the reporting period and further income generated by the project,
• Reviewing the appropriate use of funds according to the project objectives,
• Evaluation of the efficiency and cost-effectiveness of the usage of funds,
• Budget adherence through the comparison between budgeted and actual costs in the currency in which the expenditure was incurred. The audit report will not convert the examined amounts into the Euro amounts,
• Reviewing if personnel costs and social security contributions conform to the regulations in the project country and are locally comparable,
• The economical use of the project equipment and assets,
• The inventory and the use of capital items, their whereabouts and their purposive usage,
• Compliance with the legal framework of the project (project agreements and annexes, contracts, etc.) and the donor requirements,
• Compliance with the policies of the local implementing partner regarding procurement, financial administration, human resources management and travel.

Procedures and Communication

The auditor will be given access to all necessary documents in the project offices through the local implementing partner Sign of Hope Uganda and the Catholic Diocese of Moroto Health Office as well as relevant donor documents through SoH.

The auditor will be responsible to set up a schedule in agreement with the local implementing partner Sign of Hope Uganda and the Catholic Diocese of Moroto Health Office. Any expenses for field trips, postal and translation services and other expenses shall be included in the auditor’s proposed budget. Sign of Hope Uganda and the Catholic Diocese of Moroto Health Office will support the auditor with logistics and arrangements, however, all payments of the contract will be made directly by SoH.

Qualifications and Experience

• Necessary qualification to serve as a recognized independent auditing authority,
• Minimum of five (5) years of experience conducting external independent audits of projects funded by international institutional donors in Uganda,
• Experience in conducting audits for Germany funded projects is beneficial.