Object :
The Diakonie Katastrophenhilfe office in Haiti is seeking an audit firm for its institutional audits and project audits for a period of three years starting with the financial year ending December 31, 2025.
So for the periods 2025, 2026, 2027.
Mission tasks:
- DKH Institutional Audit
- To verify whether the financial statements of DKH in Haiti for the year give a true and fair view of the assets, financial position and results.
- Check for each internal and external financing (also called project code) the balance sheets, income and expenditure account, cash flow, difference between approved and validated budget, calculation and recording of exchange rates.
- Check and confirm the annual accounting balance sheet.
- Audit of DKH partner projects and/or a project implemented by DKH and financed by an external donor.
- Check whether the financial statements for the various projects of the year give a true and fair view of the assets, financial position and results.
- In order to form an opinion, they are required to consider and report on the following questions:
- Whether appropriate accounting records have been kept by the project owner
- If the project owner’s financial reports agree with the accounting documents and
- Whether the project funds were used in accordance with the purpose of the allocation of funds.
- Whether the auditors have obtained all the information and explanations they consider necessary for the conduct of their audit
- Whether appropriate accounting records have been kept by the project owner
Requirements at the end of the mission:
- Auditor’s report or opinion, including a statement of compliance regarding the allocation of DKH funds
- Audited financial report(s) of the ongoing project(s)
(balance sheet, income and expenditure account
(income and expenditure account / project cash flow statement, including opening and closing balances of allocated funds and a report of comparisons/variances against the approved budget) - Letter of recommendation (if relevant in the context of the project)(including comments on the implementation of previous year’s recommendations and new recommendations)
- Accounting information (if relevant, in the given context of the project)
- List of income/revenue by origin/source
- Foreign currency transactions (including review of foreign exchange transactions)
- List of all bank accounts in the country and abroad
- The list and explanation of the claims, their amount, purpose and date
- The list and explanation of debts, the amount, their amount, purpose and date, including the balance of funds allocated according to their origin/destination
- If applicable, a declaration on assets, in particular proof of new acquisitions and compliance with DKH authorization rules (e.g. buildings, vehicles)
- Staff rights to severance pay and retirement pension
Structure and presentation of the offer
The bidder is required to submit an offer that takes into account the tasks of the mission and the requirements of DKH.
He can get acquainted with the detailed terms of reference of an audit, provided by DKH on request to understand the rules and standards which must be used during its audits.
The bidder may submit his offer preferably in two parts:
- The first part of the offer concerns the annual institutional audit of DKH, it is therefore spread over 3 years and must at least be subdivided into an annual package (XXX USD / year), the bidder must justify the means employed and related costs (number of hours, hourly rate/employee, type of employee, other costs, etc.), note that the package offer can be based on the average financial portfolio of DKH (see ToR) and propose a decreasing/progressive price variation depending on the variation of the annual cash flow to be audited. In his offer the auditor must take into account the fact that he will benefit from a multi-year framework agreement of 3 years.
- The second part of the offer concerns the audits of specific projects, it is therefore done by projects and can be presented by tranche according to the volume of each project (for example project between 0 and 200,000 USD = XXXX, between 200,000 USD and 500,0000 = XXX, etc.). Likewise, the bidder must justify these costs in a table detailing the means employed (number of personnel, number of hours, etc.),
The bidder may also present a table of its basic costs in the event of the need for travel to the provinces (for project audits), for information purposes for project audits.
Documents to be provided by the bidder for the application:
- Proof of legal status
- Latest tax return / tax identification number
- Certified public auditor title
- Technical offer including proof of relevant experience in the field of humanitarian aid of the bidder and the staff in charge of the audit
- Financial offer in local currency or USD (preferred)
How to apply
How to apply:
If you are interested, please send your application by 12.10.2025 to procurement.hti@diakonie-katastrophenhilfe.de and cc to audit@diakonie-katastrophenhilfe.de.
Please avoid attachments larger than 10 GB and more than 50 pages (if necessary, send several emails with numbering).
The complete Terms of Reference may be sent to accounting firms that request them (and only upon request).
Only shortlisted candidates will be contacted.