Required languages
French, English
Deadline for submission of applications
26 june 2024
Start date
15 october 2024
Audit period
October 1, 2019 to September 30, 2024
Project title
SEWOH – Holistic food security for communities in South Ubangi, DRC”.
Total budget of the project
EUR 1,669,762.00
Annual budget of the project
255.361 ,00 EUR
Hoffnungszeichen | Sign of Hope e.V. (SoH) announcement an open call for tenders for independent external financial audit services in DR Congo.
Organizational context and framework
Hoffnungszeichen | Sign of Hope e.V. is a Christian-motivated organization for human rights, humanitarian assistance and development cooperation. Headquartered in Constance, Germany, Sign of Hope is dedicated to helping people in distress and exploited around the world.
An audit is commissioned as part of the funding guidelines of the German federal ministry of economic cooperation and development (BMZ) for development projects managed by private implementing agencies german.
Hoffnungszeichen | Sign of Hope e.V. will be the German private enforcement agency and contracting party, while Humana People to People Congo (HPP-Congo) will be the local enforcement agency.
HPP-Congo has been active in the DRC since 2006. HPP-Congo operates in the fields of agriculture and food security, environmental protection, education with a focus on teacher training and vocational training, and, health with a focus on HIV/AIDS, tuberculosis, malaria and family planning, as well as holistic community development.
The objective of the project is to address the chronic food insecurity of 28,000 direct beneficiaries in South Ubangi through measures to increase productivity through training in sustainable management and to climate-friendly agricultural methods, the development of the breeding of small animals, the, support for job creation outside traditional agriculture and training of local people in the management of natural resources such as water.
Audit objectives
The objective of the in-depth audit is to provide SoH with a solid foundation for its accountability, transparency and accuracy in financial communication to the BMZ funding agency. The recruitment tasks are as follows:
- An annual audit, with a thorough review of all supporting documents for the period from 1 January 2024 to 30 September 2024
- A conclusive review of the total duration of the project (from October 1, 2019 to September 30, 2024). Thus, the auditor may refer to the latest annual audit reports that have been made available to him.
This in-depth audit will verify compliance with the standards of the BMZ finance agency, SoH, national regulations and international accounting standards (ISA).
The auditor will review the project’s financial documents, receipt lists, transaction records, all vouchers and receipts disbursed, and relevant project documents in order to formulate a professional and independent opinion on the financial accounting of the project “ SEWOH-Holistic food security for communities in South Ubangi, DRC “ for all funds received and spent by HPP-Congo from 01 October 2019 to 30 September 2024.
In addition, the audit should provide recommendations on the strengths, weaknesses and improvements to the financial and human resources management systems related to the HPP-Congo project.
The audit will support the project quality assurance measures implemented by Hoffnungszeichen | Sign of Hope e.V. and will contribute to the decision-making process regarding project management and financial monitoring by Hoffnungszeichen | Sign of Hope e.V. and HPP-Congo.
Expected results
The auditor is expected to produce an audit report, audit certificate and recommendation letter, which will include the following :
- Presentation of the scope and mandate of the audit, as well as the list of documents that formed the audit evidence, and,
- A notice indicating whether the financial statements (statement of accounts) are published in accordance with the project’s financial reporting framework, BMZ requirements and an internationally recognized accounting standard, including,
- Recommendations on identified gaps and, where appropriate, comments on follow-up to audit observations and recommendations from previous years.
- An approved (signed) list of all project revenue by budget line (list provided by HPP-Congo).
- An approved inventory list (stamped and signed) (list provided by HPP-Congo).
The audit documents may be drawn up in English or German. In exceptional cases, the audit is accepted in French or Spanish. In this case, the main statements, including the deficiencies and recommendations identified, as well as the final audit opinion must be translated into English.
Audit scope
The audit shall cover the following points :
- Accuracy and completeness of accounting documents, including,
- The financial report, which presents all the revenues and expenses related to the project, structured by budget lines, and,
- Spending differences by budget line. Expenditure that exceeds or is less than 30% of budget appropriations shall be explained separately, if prior approval of the BMZ has not been obtained,
- Relevant receipts and supporting documents are available for all project related revenues and expenses, including,
- The management of the funds made available, which includes the transfer of project funds, shall, all interest generated by project funds during the reference period and other income generated by the project, and,
- Examine the appropriate use of funds according to project objectives, and,
- Evaluation of the effectiveness and cost-effectiveness of the use of funds, and,
- Compliance with the budget by comparing budgeted costs with actual costs in the currency in which the expenditure was incurred. The audit report shall not convert the amounts examined into euro,
- Verify whether staff costs and social security contributions comply with the regulations in force in the country of the project and whether they are comparable at local level, and,
- Economic use of project equipment and assets, and,
- The inventory and use of capital goods, their location and destination, and,
- Compliance with the legal framework of the project (agreements and annexes to the project, contracts, etc.) and the requirements of the donor,
- Compliance with the policies of the local implementing partner in procurement, financial administration, human resources management and travel.
Procedures & communication
The auditor will have access to all the necessary documents in the project offices through the local implementation partner HPP-Congo, as well as to relevant donor documents through Hoffnungszeichen | Sign of Hope e.V.
The auditor will be responsible for establishing a schedule in agreement with the local implementation partner HPP-Congo. All expenses related to field visits, postal and translation services and other expenses must be included in the budget proposed by the auditor. HPP-Congo will support the auditor for logistics and arrangements, but all contract payments will be made directly by Hoffnungszeichen | Sign of Hope e.V.
Qualifications & experience
- Qualification required to serve as a recognized independent audit authority, and,
- At least five (5) years of experience in conducting independent external audits of projects financed by international institutional donors in the Democratic Republic of the Congo, including,
- Experience in carrying out audits for projects financed by the BMZ is desirable.
How to apply
Application process
Please submit the following documents in PDF format with the subject “Annual audit in Kinshasa and Dongo, DR Congo” to procurement@sign-of-hope.org by 26 June 2024, 23 :59 CET :
- Technical proposal (in accordance with the mandate above), including the approach and methodology to be used,
- A financial proposal (EUR), and,
- A certificate of qualification from a recognised independent audit authority, confirmed by a competent institution in the country of the project (for example, a chamber of commerce, a national auditors’ association or other competent organisation),
- A reference list of three previous clients.
Companies as well as independent auditors are invited to respond to this call for tenders. Women and people with disabilities are strongly encouraged to apply for the job.
Please note that due to the large number of applications, we may limit contacts to shortlisted candidates.
Bids received after the deadline will not be considered. If tenders are incomplete, bidders may be able to submit the missing documents within a time limit set at the request of SoH.
Auditor selection will be conducted jointly by HPP-Congo and SoH. Interviews with shortlisted candidates will be held online between July 08 and July 12, 2024.
The audit agreement will be drawn up by SoH and HPP Congo. Audit agreements drawn up by auditors will not be accepted.
Criteria and weighting for the evaluation of proposals submitted :
- Essential and desirable skills, proposed methodology: 40 %.
- Financial proposal (fees): 30 %
- Performance during maintenance : 20 %
- Minimum number of years of relevant experience : 5 %
- Language skills: 5 %
