Tenders are invited for Auditor - External Audit of the Project: Transition Framework for Post-Disruption Recovery: A Collaborative Approach the Dawn of Sustainable Recovery. Closing Date: 21 Oct 2025 Type: Consultancy Organisation Background BAHAR Organization Bahar is a local non-governmental organization that has been active in northern Syria and Iraq, with a mandate to support crisis-affected communities through humanitarian assistance, development initiatives, and advocacy. The organization is guided by international humanitarian and human rights standards, ensuring that principles of accountability, inclusiveness, and respect for diversity are upheld in all its work. Bahar places particular emphasis on fostering interfaith collaboration and strengthening community resilience, recognizing the importance of local ownership in achieving sustainable outcomes. Partnership with Johanniter Johanniter International Assistance collaborates with Bahar as an implementing partner within projects funded by international donors, including Aktion Deutschland Hilft (ADH). Under this cooperation, Johanniter provides financial support and oversight, while Bahar is responsible for the field-level implementation and direct engagement with target communities. This partnership reflects Johanniters commitment to working with capable local actors who combine contextual knowledge with adherence to international standards, thereby ensuring that humanitarian and recovery interventions are both effective and sustainable. Project to be covered by Audit Project Name: Transition Framework for Post-Disruption Recovery: A Collaborative Approach Embracing the Dawn of Sustainable Recovery and Building a Path toward Stability Donor: ADH and JUH Mailing Funds Project Period: 01.03.2024 to 30.06.2025 Project Duration: 16 months Total budget of the project: EUR 600,000 Audit Location: Gaziantep, Turkey Description of Financial Reports to be audited The report to be audited is referred to as the Expenditure Utilization Report of Budget vs. Actual, Income and Expenditure Statement with narratives. These reports are prepared by the partner organization using MS Excel or any other appropriate accounting software. Audit Services Required An audit firm will be required to conduct an audit at the Partner Organization The audit will be carried out in accordance with either International Auditing Standards The audit period is 01.03.2024 to 30.06.2025 The sample of vouchers checked should cover a minimum of 50% of the total transaction value The audit should ensure that all categories of costs are included in the sample such as a) Procurements, b) Staffing costs, c) travel costs, training costs etc. The Scope of the audit is to be covered as follows: To determine whether Donor funds can be separately identified from other donors funding and the records of income and expenditure are maintained separately. To confirm whether financial reports submitted by partner are accurate. To determine whether the financial management capacity and financial systems and internal control mechanisms within the organization are adequate to manage the funds provided on the program To ensure financial procedures are in line with ADH and JUH Mailing Funds financial policy. Where appropriate, identify if Partner has spent own project funds in furtherance of the project to follow up on the status of the agreed management action of previous audits To confirm that key programmatic results reported (e.g., outputs, beneficiary reach, and activity delivery) are accurate, consistent with financial reports, and adequately supported by means of verification. To validate that the reported reach of project activities is consistent with the figures submitted to Finance and accurately reflected in the available means of verification. Audit Approach The auditors work should include sufficient tests to establish whether: An adequate budgetary control system is in place to monitor actual expenditure against budget lines on a periodical basis (preferably monthly and quarterly) basis and to take effective remedial action as necessary, with adequate segregation of duties in the maintenance and review of accounts and the performance of reconciliations Expenditure of donor funds managed by Partner has been disbursed and used in accordance with donor guidelines and other relevant agreements, and only for the purpose for which the funds were provided (confirmation of the amount of funds disbursed and outstanding balances should be provided directly to the auditors by the donor ) Goods and services financed by donor funding have been procured in accordance with the relevant financing agreements and with due regard to agreed procurement guidelines by either donor or Johanniter Inventories and assets registers are complete and accurate and the existence and ownership of assets and stock is regularly verified by physical checks to ensure that they are being used for the intended purposes of the project All necessary supporting documents, records, and accounts have been kept in respect of all project ventures including expenditures reported to donor. Clear linkages should exist between the books of account and reports presented to donor. Records of transactions include accurate information regarding any variations in currency exchange rates, where relevant Expenditure of project funds has been approved at the correct level of delegated authority. This includes initial approval to incur expenditure and the payment of claims, invoices, salaries, allowances and any other items of expenditure charges to the project budget A field visit to project site in order to verify if the fund has been utilized effectively and whether the stated expenditure in the report justifies the work that has taken place in the field. Validation of Means of Verification (MoV) Assess whether MoVs are available and systematically stored, accessible, and well-organized by indicator. Evaluate quality of MoVs (e.g., are attendance sheets signed, dated, and consistent with reported numbers in narrative and financial reports?). Sampling and spot check Conduct sampling of activities (e.g., curriculum training, TVET and ICT trainings, soft skills training, TOT, CFW participants trained on PSEAH). Compare sampled MoVs with reported results in narrative and financial reports (e.g., participant attendance vs. reported numbers, CFW participant-days vs. payroll). Please note: A detailed list of activities, including their planned targets, reported achievements, and corresponding means of verification, will be attached as an annex to this ToR. Please check the MMT and review the Master Activity Status sheet. Compare the columns highlighted in blue to ensure that each activity has a corresponding supporting document and that reported achievements align with the set targets. For further details on specific figures, you may refer to the monthly sub-sheets. The Audit Report and Management Letter Audit Report The audit report should clearly indicate the auditors opinion. This should include at least the following: A clear expression of opinion on the management of the project and on compliance with the funding agreement with ADH and JUH Mailing Funds That it is a special purpose report for the ADH and JUH Mailing Funds The audit standards that were applied The period covered by the opinion; Whether the Statement of Expenditure for this project is adequately and fairly presented. The disbursements made are in accordance with the purpose for which funds have been allocated to the project; A statement on the total population of vouchers and how the audited sample was chosen Besides an opinion on the project financial statement, the report should include a separate paragraph commenting on the accuracy and propriety of expenditure of ADH and JUH Mailing Funds funding and the extent to which ADH and JUH Mailing Funds can rely on partner financial reports as a basis for funding disbursements The draft audit report should be submitted to Johanniter International Assistance by 24.11.2025 and the signed audit report will be submitted to Johanniter International Assistance by 02.12.2025 Management Letter The management letter should cover the following topics/issues: A general review of project progress and timeliness in relation to progress milestones and the planned completion date, both of which should be stated in the project document or Annual Work Plan (AWP). This is not intended to address whether there has been compliance with specific covenants relating to specific performance criteria or outputs. An assessment of the projects internal control system with equal emphasis on (i) the effectiveness of the system in providing the project management with useful and timely information for the proper management of the project and (ii) the general effectiveness of the internal control system in protecting the assets (if any) and resources of the project. Give comments and observations on the accounting records, systems and controls that were examined during the course of the audit Identify specific deficiencies and areas of weakness in systems and controls and make recommendations for their improvement Report on the degree of compliance with the financing agreement and give comments, if any, on the internal and external matters affecting such compliance Give an opinion on the potential for fraud and corruption in the implementation of the project, and provide details of any actual fraud or corruption incidents during the period under review and the value of possible losses The audit report should include a dedicated section on data verification findings, highlighting any gaps, discrepancies, or risks. This should specifically assess whether the planned means of verification (MoVs) were utilized and are available for review, and whether the Tender Link : https://reliefweb.int/job/4180720/auditor-external-audit-project-transition-framework-post-disruption-recovery-collaborative-approach-dawn-sustainable-recovery
