About HelpAge International
HelpAge International is a global non-profit organisation that works to improve the lives of older people around the world. We work through the HelpAge global network, an alliance of organisations committed to the wellbeing, dignity and voice of older people.
Background and Scope
The selected auditor will be responsible for conducting an independent financial audit for the following project.
• Project Title: UKR707-Multisectoral Humanitarian assistance to vulnerable groups of people affected by the Ukraine war, in Ukraine and surrounding Countries (HAD project no. 4450, GFFO no. S09-60-321.50-EUR11/12)
• Project Period: 01 September 2022 to 31 December 2025
• Donor: GFFO (German Federal Foreign Office) and ADH (Aktion Deutschland Hilft)
• Project Location: Ukraine and Poland
• Total Project Budget: EUR 10million
The auditor shall verify financial records including financial reports, verify expenditures, review income and funding, assess internal controls, review compliance, asset and inventory, reporting and documentation.
The auditor will be given full access to the organisation records, which are relevant to this audit. All information reviewed is to be treated with confidence.
Objective
The main objective of the financial project audit is to enable the auditor to express an independent professional opinion on the project’s financial statements and to determine whether the funds provided by the donor have been used for their intended purposes in accordance with the approved budget, donor agreements, and the organisation’s financial policies and procedures.
The audit must ascertain whether:
• Expenses are adequately supported by original proofs and have been properly accounted for
•Expenses have been incurred during the project period
•Expenses charged to the project have been duly authorised
•The method applied for the conversion of local currencies into EUR is consistent with standard accounting practices
Deliverables
- The auditors shall provide a draft report of their findings including an opinion, a management summary and a set of conclusions and recommendations.
- These findings are to be reviewed by the two parties before the final report is established and communicated. This final report must achieve the objectives set out in these Terms of Reference.
- For each recommendation presented by the auditor, the final report should include the response from the Member Organisation.
- In the event that expenditures are found that are not justified, the auditors must accompany their audit opinion with a declaration specifying the reasons and amounts.
- The auditors shall also provide, exclusively, with management letter on any irregularities or fraud identified (e.g. private use of funds, forged documentation such as reports or invoices etc.), and issues relevant to the financial monitoring of the project.
- The audit should be conducted in accordance with international accounting and auditing standards.
- Reports are to be delivered in English.
Please refer to Annex 1 and Annex 2 for an indicative format of the opinion and audit report respectively.
Auditors Profile
Interested auditors must:
- Be a registered audit firm with a valid license from the authorised entity, preferably in Ukraine.
- Have at least 3 years of experience in auditing, preferably in INGOs or donor-funded projects.
- Demonstrate knowledge of international donor requirements (e.g., GFFO, BMZ, other German donors, EU, DFID/FCDO, UN agencies, etc.).
- Have adequate qualified staff and resources to complete the assignment within the required timeframe.
Timeline
- The recruitment of the auditor will be finalised by 19 Dec 2025
- The audit process shall start from 15 January 2026 and be completed by 28 February 2026.
ANNEX 1 – Format of the Auditor’s opinion
The auditors’ opinion should comply with the following format:
[Audit Company name] has carried out an audit of the implementation of [project no.] during the period [DATE] to [DATE].
In the opinion of the auditors the Member Organisation can/cannot justify certain off all the expenditures it has declared to the donor/s (GFFO/ADH, these conform/do not conform to the budgets presented and have been/have not been incurred within the relevant contractual time periods [DATE] to [DATE].
The auditors have found reported extra costs/ financial expenses for EUR … that are not eligible.
In our opinion, with the exception of the matters referred to above, the donors (GFFO/ADH) funds covered by this audit have been/have not been used in accordance with the legal/contractual basis.
This opinion is for the use of GFFO/ADH only and should not be disclosed to third parties without written permission.
ANNEX 2 – Presentation of the Audit results
- GFFO / ADH funds release order, budget and final financial report
- Auditors’ opinion and statement
- Analysis of the eligible/ineligible cost, showing per budget chapter:
➢Amount budgeted
➢Amount claimed
➢Amount tested in %
➢Proposed adjustments
➢Eligible or ineligible costs - Summary of audit differences, showing in each case:
➢Nature of the difference detected
➢Amount involved
➢Corrective action proposed
➢Comments of the Member Organisation
➢Working paper reference - Summary of the Member Organisations control/system weaknesses showing in each case:
➢Explanation of the weakness
➢Implication
➢Recommendation
➢Comments of the Member Organisation
➢Working paper reference
Safeguarding
Everyone has a role in creating and sustaining a safe and respectful working environment, where no one comes to any harm or is maltreated. At HelpAge we take our responsibilities very seriously and will take action against wrongdoing. We will do everything we can to ensure that we do not engage people that pose a safeguarding risk and will undertake criminal record checks as required.
Diversity & Inclusion
HelpAge International is dedicated to creating a diverse and inclusive environment for all its employees/consultants while extending the culture of inclusion into our work.
We believe that our workforce should reflect the wide diversity of the communities we serve, and that diverse voices should be elevated and intentionally integrated into our work. We embrace difference and diversity of identity, experience, and thought, and actively strive for inclusive behaviours across our organization and work regardless of gender, race, disability, age, nationality, ethnic/national origin, sexual orientation, religious beliefs, marital status, pregnancy, social status, and political beliefs.
How to apply
Interested and qualified auditors should submit the following to jobs@helpage.orgnot later then thedeadline Tuesday, 25 November 2025:
- A cover letter expressing interest in undertaking the audit
- Company profile, registration documents, and tax identification
- Details of relevant experience for past 3 years
- List of key audit team members with qualifications
- Technical proposal outlining the approach, methodology, and timeline
- Financial proposal – professional fee including all applicable taxes and other relevant costs