Tender to contract qualified auditor to carry out audits for the programme YourJob II At Caritas Austria

1. INTRODUCTION

Caritas Austria is an international NGO implementing activities in the fields of emergency relief and rehabilitation as well as development cooperation, in countries struck by conflicts or natural disasters.

With the current programme YourJob II, Caritas puts the focus on the topic of youth unemployment in the region of Western Balkans. The aim of YourJob II is to support youth and young adults to overcome the challenges of the transition from school to work life and to develop their individual capabilities and capacities. This will be mainly achieved through tailor made counselling and mentoring, vocational and soft skills trainings, linking up young people with businesses for internships in their region or encouraging them to implement their business ideas for starting individual enterprises. The cross country structure of the programme is in line with the strategic approach of Caritas Austria towards larger regional programmes and shall encourage networks between young people, businesses, NGOs as well as political and other stakeholders in the region. The programme was developed based on long term partnerships of Caritas Austria with Caritas organisations in Albania, Bosnia and Herzegovina, Kosovo, Montenegro, North Macedonia and Serbia. Whereas these six organisations are implementing the programme on the ground, Caritas Austria has mainly a coordinating role.

Further project information to be found here: https://www.caritas-austria.at/international-projects/yourjob

All documents relevant for this call for tender can be accessed via https://wolke.caritas.at/s/RkqZtpZcX7iZCmE with the password C3QwboFRdR

2. BACKGROUND OF THE PROJECT *

1. Back donor’s contract number and official project title:

Back donor 1:

Renovabis

MOE023690A “YourJob II” – Fostering the labour market access of vulnerable youth on the Western Balkans (11/2023 to 10/2025)

1. Caritas Austria’s project number and official project title:

2309124 “YourJob II” – Fostering the labour market access of vulnerable youth on the Western Balkans (11/2023 to 10/2025)

1. Project duration/implementing period: 01.11.2023 – 31.10.2025
2. Official project budgets (with indication of donor’s contribution):

Total project budget: EUR 1.000.000

Back donor 1 – Renovabis: EUR 800.000, –

Own Contribution – Caritas Austria: EUR 200.000,-

1. Short project description:
   • Implementing partner organisation:
   • Partner 1: Caritas Austria, Storchengasse 1/E1 05, 1150 Wien/Vienna
   • Partner 2: Caritas Albania, Rruga “Don Bosko”, Nr.4, Tiranë
   • Partner 3: Caritas Bosnia and Herzegovina, Mehmed bega Kapetanovica Ljubusaka 6, Sarajevo
   • Partner 4: Caritas Kosovo, Rr. Rexhep Bislimi; 70000 Ferizaj
   • Partner 5: Macedonian Caritas, ul. Petar Poposov 47, 91 000 Skopje, North Macedonia
   • Partner 6: Caritas Montenegro, Popovici 98a, 85 000 Bar, Montenegro
   • Partner 7: Caritas Serbia, Vojvode Stepe 78 lok. 5, 11 000 Belgrade, Serbia

The programme will be implemented against the background of a high rate of unemployment of young vulnerable women/men in the targeted regions in Albania, Bosnia- and Herzegovina, Kosovo, Montenegro, North Macedonia and Serbia, whereas -at the same time- companies are in need for qualified workers. In schools, no system of vocational orientation is being offered; pupils leave schools with a skills gap. Young people do not have opportunities to collect short term working experience as there is no internship system and they are missing contacts and networks to find a job or to create their own start-up.

Impact:

The program will contribute to labour market integration of youth in South-East Europe (in line with SDGs 1, 4, 5 and 8).

Programme outcomes

OC1: Increased employability of young people through professional orientation, quality career guidance and first work experience in underserved communities in Albania, Bosnia and Herzegovina, Kosovo and Serbia

OC2: Increased employability of young people through professional orientation, quality career guidance, first work experience and entrepreneurship practice in Montenegro and North Macedonia.

Target group: The target group directly addressed by this planned intervention will be 1.800 vulnerable young women and men in the age between 15 and 35 years in rural and urban areas

in Albania, Bosnia and Herzegovina, Kosovo, Montenegro, North Macedonia and Serbia who are either (long-term) unemployed or in transition from school to labour market and at risk of becoming unemployed (50 % female/ 50 % male; 8 % minorities; 5% youth with disabilities).

Target regions/locations: Albania (Outreach areas (Vau i Dejës, Kurbin, Rreshen) + Youth from the implementation zones relocated to Tirana in order to study or find employment.), Bosnia-Herzegovina (Banja Luka, Čapljina, Mostar, Sarajevo Region), Kosovo (Outreach and rural communities in the area around Prishtina), Montenegro (Bar and Berane Outreach and rural communities in Bar area: Ulcinj In Berane area: Gusinje, Plav, Petnjica), North Macedonia (Strumica Rural municipalities of Bosilovo, Novo Selo, Bogdanci and Gevgelija), Serbia (Zrenjanin (23 villages), Šid (18 villages), Aleksinac surrounding villages).

Activities:

– Guidance counsellors provide counselling and accompaniment to youth

– Provide trainings for soft skills and vocational skills (VET)

– Match potential businesses with internship candidates

– Implement talent scouting – incubation process for youth business ideas, conduct start-up support (including a grant scheme)

3. PROCEDURES to be performed by the AUDITOR

Scope and Location of Auditing

The auditing shall be conducted at the location of the Legal Holder’s registered offices where the project bookkeeping is done. As a rule, auditing shall be conducted every six months. The auditor’s assignment shall include the following tasks:

1. to examine the propriety of project accounting operations and their conformity with the Project Contract in all its parts as well as with relevant national regulations;

2. to examine the tools and procedures of internal control;

3. to examine the bank account opened especially and exclusively for the project, and any further bank accounts of the project which may be necessary (e.g. for repayments of loans);

4. to examine whether the person(s) enjoying power of disposal over the project bank account is/are the same or among those officially authorised to represent the Legal Holder of the project;

5. to examine whether there have been any changes regarding staff enjoying authorisation to represent the Legal Holder of the project;

6. to examine all incoming grant disbursement transactions, including especially accuracy and completeness of records and evidence of exchange transactions from foreign into national currency;

7. to examine the various project bookkeeping accounts with their supporting documents of receipts and payments in the national currency; to verify whether a clear distinction has been maintained between amounts actually paid out at the point of time when the accounting period ends and payments not yet effected but to be recognised as expenditure for the same period on the basis of the obligations incurred (payments according to a receipts and payments account versus expenditure based on accruals concept);

8. to examine whether the local and/or third-party contributions to be provided as part of the project have actually been received, duly shown in the books, and properly used for the financing of project expenditure; to verify information on income which was due but was actually received after the end of the period under review from local and third-party contributions, if any; as to local contributions, only those made in monetary terms should be shown. Where non-monetary contributions (e. g. voluntary labour, contributions in kind) have been provided, these should be shown separately;

9. to examine whether any credit interest was gained from disbursements of KZE and/or Renovabis and/or any third party, and if so, whether the interest thus gained was properly used for the financing of project expenditure;

10. to examine the inventory of all movables of a value exceeding EUR 410.00 (excluding local value-added tax) and purchased with money from project funds; to examine compliance with their project-tied use within the periods stipulated in the General Agreement (only applicable to projects funded through KZE);

11. if immovables were purchased or buildings erected as part of the project, to examine evidence of ownership or of right of disposal, and to find out whether any encumbrances or obligations to third parties were created; also, to examine whether they are being used for the project purpose for which they were destined;

12. to examine whether, in the case of sales and building contracts (of a value exceeding EUR 500.00 excluding value-added tax, in the case of building contracts in accordance with the additional documents enclosed with the project contract), tenders were invited (at least three, informally, for example via telephone or internet) and received, thus documenting the economical and efficient use of funds made available for purchasing or construction purposes; whether the award process was documented; if no tenders were obtained, the reasons shall be explained in the auditor’s report;

13. to examine whether any reserves have been created from funds disbursed and if so, whether the consent of KZE or Renovabis to do so has been obtained; to examine on completion of the project whether these reserves have been dissolved and duly used for project purposes;

14. to examine whether any depreciation or imputed costs, which are no actual payments in the sense of a receipts and payments account, have erroneously been included in the Statements of Receipts and Payments submitted to KZE or Renovabis;

15. to examine staff payrolls and lists of professional fees paid with regard to their being in accordance with the project contract and the employment contracts and fee contracts concluded as well as with the rules regarding payment of taxes and social security contributions;

16. in the case of education and training courses, to examine the relevant invoices, bills, receipts (covering professional fees, food, accommodation, transport etc.) and also the lists of participants;

17. statement regarding which of the above-mentioned items were examined individually and on which items statements were made regarding the failure to comply with regulations and requirements as stipulated in the project contract.

Auditing of Final Statements

Within three months after completion of the project, the audit report shall be prepared showing separately all periods under review as well as providing a consolidated overall picture. The report shall include an inventory of all equipment, furnishings and other items of property that were purchased and the payroll list for all persons working within the project and foreseen in the budget, with a breakdown per separate month.

Auditing Procedure

The auditing shall be conducted in accordance with this contract and the relevant national regulations as well as internationally recognised auditing standards (ISA 800 Revised).

4. AUDITOR’S REPORT

4.1. The auditor shall produce a draft and after its acceptance a final audit report based on the official project budget and exactly reflecting its budget line structure.

The written audit report shall include the following:

– statement explaining criteria and scope as well as duration and location of the auditing conducted;

– statement as to scope of the auditing with regard to Art. 3. of this contract (cf. above); statement as to deviations, if any;

– schedule of verified receipts and payments in the currency in which they were actually incurred: to show initial balance plus all receipts obtained itemised according to section “Revenues” of the Project Contract, as well as credit interest gained, if any, unforeseen donations etc.; payments to be itemised according to the Detailed Breakdown of the Detailed Plan of Expenditures (Appendix No. 1 to Project Contract); the final balance to be in a consolidated form;

– list of all currency exchange transactions carried out;

– statement as to correct and proper accounting;

– statement as to compliance with the Project Contract in all its parts, as well as compliance or variance with the recommendations of previous audit reports, if any; statement to the effect that all receipts and payments correctly relate to the project (or don’t), and are (or are not) correct with regard to the calculations involved;

– if the report is a qualified one, the reasons for the qualification shall be explained;

4.2. A signed original version of the audit reports must be submitted in hardcopy to:

Nr. 1 copy to Renovabis

Nr. 2 copies to Caritas Austria

Nr. 1 copy to Implementing partner

5. MANAGEMENT SUPPORT / Contractor’s duties

5.1. Caritas Austria and its implementing partner organisation will provide the external auditor with all necessary information to perform his/her work. Relevant documents must be specified in the Terms of Reference which are annexed to the contract or Engagement Letter.

The following underlying documents are required as a minimum:

• Grant Agreement between Caritas Austria and back donors (if applicable) with all annexes, including contracts or agreements between the Grant Recipient and his/her partners
• Amendments to the Grant Agreement, if any
• MoU/cooperation agreement between Caritas Austria and its implementing partner organisation(s)
• ToR for the audit
• Official project budget
• Financial statements, including complete list of reported expenditures
• Original vouchers/receipts
• Access to the used bookkeeping system
• Access to information related to bank and cash statements
• Any other documents required by the auditor for the performance of his/her tasks