Annual audit for Syria relief- Action for Humanity Turkey and Syria Operations for USG/USAID fund for the fiscal year 2023 At Syria Relief

Syria Relief I Action For Humanity Turkey is looking for a reputable audit firm (Eligible to conduct the audit as per the USAID List of Acceptable Audit Firms) to conduct an Audit for USG/USAID fund for the fiscal year 2023.

The objective of this engagement is to conduct a financial audit of the USAID resources managed by Action For Humanity / Syria Relief under from 01-01-2023 to 31-12-2023 in accordance with:

– USAID Financial Audit Guide for Foreign Organizations

– U.S. Generally Accepted Government Auditing Standards33 (GAGAS or the Yellow Book); hereafter referred to as GAGAS, issued by the Comptroller General of the United States Government Accountability Office; and, as applicable;

– International Standards on Auditing (ISA) issued by the International Auditing and Assurance Standards Board (IAASB), in conjunction with GAGAS; and

– The International Standards of Supreme Audit Institutions (ISSAIs) issued by the International Organization of Supreme Audit Institutions (INTOSAI) for public-sector audits, in conjunction with GAGAS.

The financial audit must include a specific audit of all Action For Humanity / Syria Relief USAID sub-grants funded programs.

Auditors must design steps and procedures in accordance with GAGAS. A financial audit of the funds provided by the recipient must be performed in accordance with GAGAS*,* or other approved standards where applicable, and accordingly includes such tests of the accounting records as deemed necessary under the circumstances. The specific objectives of the audit of the USAID funds are to:

– Express an opinion on whether the fund accountability statement for the USAID funded sub-grants presents fairly in all material respects in relation to Action For Humanity / Syria Relief financial statements as a whole, and in revenues received, costs incurred, and commodities and technical assistance directly procured by USAID for the period audited in conformity with the terms of the agreements and generally accepted accounting principles.

-Evaluate and obtain a sufficient understanding of Action For Humanity / Syria Relief internal controls related to the USAID-funded sub-grants, assess control risk, and identify reportable conditions, including material internal control weaknesses. This evaluation must include the internal controls related to required cost-sharing contributions.

-Perform tests to determine whether Action For Humanity / Syria Relief complied, in all material respects, with agreement terms (including cost-sharing/matching contributions, if applicable) and applicable laws and regulations related to USAID-funded sub-grants. All material instances of noncompliance and all illegal acts that have occurred or are likely to have occurred must be identified. Such tests must include the compliance requirements related to any required cost-sharing contributions.

– The audit of the general purpose financial statements must be performed in accordance with GAGAS. The objective of this audit is to express an opinion on whether the general purpose financial statements present fairly, in all material respects, the results of its operations for the year then ended, in conformity with generally accepted accounting principles.