Auditor DC-UGA21.02 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 TESO SUB-REGION, UGANDA

Languages Required ENGLISH

Application Deadline 9th December 2024

Starting Date February 2025

Auditing Period From 15th February 2022 to 15th February 2025

Project Title Building resilience of communities in Eastern Uganda through provision of access to sustainable WASH services and developing capacity of relevant local actors to deliver them (WASH Project)

Total Project Budget 1,630,000 EUR

Annual Project Budget 495,621.55 EUR

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 organisation 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 German Federal Ministry of Economic Cooperation and Development (BMZ) funding guidelines for development projects run by private German executing agencies.

SoH will be the private German executing agency and the contracting party, with Soroti Catholic Diocese Integrated Development Organization (SOCADIDO)being the local implementing agency.

The goal of the project is to improve the resilience of neglected rural communities in the Teso region. The project is further guided by one outcome, that is, “through sustainable access to safe water, sanitation, and hygiene, the resilience of target households in the Teso region is improved”. This outcome will be achieved through three interlinked result areas (outputs) that include; 1) access to safe water sources for people in Amuria, Kapelebyong and Kumi is improved; 2) access to and use of hygiene and sanitation facilities and services has improved for people in Amuria, Kapelebyong and Kumi; and 3) WASH governance and coordination among stakeholders in target districts is improved. Some of the project activities that are being implemented by this project include; WASH sensitization of target communities; mobilize target communities to meet the minimum requirements; Verification of compliance with minimum requirements; Signing of Memoranda of Understanding by the target communities; Construct and rehabilitate water sources in the target area; Training of pump mechanics; Water source maintenance; Training of water user committees; Raise community awareness of the need to preserve clean drinking water; Handover of rehabilitated water sources; Feedback meetings with target group; Training of latrine builders; Train staff and health care assistants on CLTS and PHAST methods; Training on implementation of WASH activities from household level; Improvement of the water infrastructure; CHAST Training for Sanitary Clubs; Raising awareness at the household level using the CLTS approach and radio program; Sanitation campaign at the household level; Formation and training of sanitation and hygiene committees at the community level; Provide materials for sanitation and hygiene committees; Support the districts of Kapelebyong, Amuria and Kumi in developing and operationalizing District Water Investment Plans; Conduct stakeholder dialogue meetings between government and communities; Coordination meetings with WASH stakeholders at district level; Participation in national and international WASH events; participate in World Water Day (March 22); and World Sanitation Week. A total of 64,902 (32,830 females and 32,072 males) direct beneficiaries, representing an estimated 10,817 households in the three target districts are targeted. Indirect beneficiaries are estimated at 107,994 (55,767 females and 52,257 males), equivalent to about 17,994 households. Direct beneficiaries also include nine educational institutions (particularly elementary school) with an estimated target population of 6,300 students (3,213 females and 3,087 males), 36 teachers (18 males and 18 females), 18 pump mechanics (12 males and four females), 225 masons (135 males and 90 females), 132 district and county officials (108 males and 24 females), and 75 people from WASH backgrounds (60 males and 15 females).

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 BMZ. The tasks of this recruitment relate to:

• An annual audit, with a detailed examination of all the supporting documents for 01.01.2024 to 15.02.2025;
• A conclusive examination of the complete project duration (15.02.2022 to 15.02.2025). Thereby, the auditor can refer to the last annual audit reports to be available at that time.

This in-depth audit will verify the compliance with standards of the funding agency BMZ, 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 Building resilience of communities in Eastern Uganda through provision of access to sustainable WASH services and developing capacity of relevant local actors to deliver them (WASH Project) for all funds received and expended by SOCADIDO from 15th February 2022 to 15th February 2025.

Additionally, the audit shall give recommendations on strengths, weaknesses, and required improvement in the project-related financial and human resources management systems of SOCADIDO.

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 and SOCADIDO.

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, BMZ requirements and an internationally recognized accounting standard,
3. A checked, signed and stamped list of all project costs receipts, sorted by BMZ budget lines (list is provided by SOCADIDO).
4. Recommendations on identified shortcomings, and, if applicable, comments on the follow-up of audit observations and recommendations from previous years,
5. An approved (signed) inventory list (list provided by HPP-Congo).

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 BMZ 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 SOCADIDO 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 SOCADIDO. Any expenses for field trips, postal and translation services and other expenses shall be included in the auditor’s proposed budget. SOCADIDO 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 BMZ-funded projects is beneficial.