Procurement Plan For Project Financial Audit: English & Ukrainian Speaking

Tenders are invited for Project Financial Audit: English & Ukrainian Speaking Closing Date: 4 Nov 2026 Type: Consultancy CBM seeks to engage an independent external financial auditor or an audit firm providing a suitably qualified audit team to conduct a final financial audit upon completion of the above-mentioned project. The audit shall cover the entire 12-month project implementation period. The audit is commissioned and funded by CBM to fulfil CBMs internal audit requirements. It is neither commissioned by DG ECHO nor a contractual requirement under the projects DG ECHO grant agreement. CBM Christoffel-Blindenmission Christian Blind Mission e.V. (herein referred to as CBM), together with the National Assembly of People with Disabilities of Ukraine (herein referred to as NAPD) and Momentum Wheels for Humanity (herein referred to as Momentum), is currently implementing humanitarian action in Chernihiv, Sumy, Kharkiv and Poltava oblasts from May 2026 to April 2027 funded by The European Commissions Directorate-General for European Civil Protection and Humanitarian Aid Operations. The action focuses on health, rehabilitation and protection, with particular attention to persons with disabilities and other groups facing heightened barriers to humanitarian assistance. For more information, please see: Ukraine: Restoring Access to Health 2. Scope of services/work The assignment consists of one final external financial audit covering the entire 12-month project implementation period, May 2026 to April 2027, including the portions falling within the 2026 and 2027 financial years. The audit shall be conducted following project completion. For the purposes of this engagement, the project shall be examined as one continuous audit period. Separate annual project audits or separate audit opinions for 2026 and 2027 are not required under these Terms of Reference. The auditor shall nevertheless verify the reconciliation between the project records for both financial years, including year-end balances, amounts carried forward and the correct allocation of transactions to the relevant reporting periods. This arrangement does not alter routine financial reporting obligations or any separate organisational or statutory audit requirements. The audit is commissioned and financed by CBM to fulfil its internal financial accountability and assurance requirements. It is neither commissioned by DG ECHO nor undertaken as a contractual DG ECHO audit requirement for this project. Any audit separately initiated by DG ECHO falls outside this engagement and remains unaffected by it. The scope encompasses project funds managed and expenditure incurred by CBM and both implementing partners, the National Assembly of People with Disabilities of Ukraine (NAPD) and Momentum Wheels of Humanity (Momentum). It includes DG ECHO funding, CBM co-financing and relevant project transactions recorded at headquarters level. The assignment is limited to the projects financial information and related controls; it does not constitute an audit of the organisations complete financial statements. 2.1Applicable Requirements The auditor shall assess project financial management and expenditure against the signed grant agreement and its annexes, approved budgets and amendments, partnership agreements, and applicable organisational and national requirements. For CBM, this includes the relevant provisions of the Finance Handbook and related financial management, procurement and internal control policies. For NAPD and Momentum, the auditor shall assess compliance with their contractual obligations towards CBM and the policies and procedures applicable to their implementation of the project. CBM-specific procedures shall apply to the partners only to the extent required under their agreements. Provision and clarification of reference documents Before the audit begins, CBM shall provide the auditor with the relevant contractual documents, applicable versions of its Finance Handbook and related policies, and any additional internal audit requirements applicable to this assignment. Any conflicting or unclear requirements, including questions concerning their applicability or precedence, shall be clarified with CBM during audit planning and documented in the audit work plan. Auditing standards and audit opinion The audit shall be conducted in accordance with the International Standards on Auditing (ISA), as applicable to the engagement and the financial reporting framework adopted for the consolidated project financial statement. The auditor shall express an independent audit opinion on whether the consolidated project financial statement has been prepared, in all material respects, in accordance with the applicable financial reporting framework described in the notes to the statement. The auditor shall also report significant findings concerning compliance with the applicable project requirements and relevant internal controls in the management letter. 2.2 Areas of examination Financial reporting and reconciliation: Reconcile the consolidated final project financial statement in EUR with the project ledgers, transaction listings and financial reports of CBM, NAPD and Momentum. Verify funding received, CBM co-financing, transfers to implementing partners, reported expenditure, outstanding advances, project-related liabilities, refunds and closing balances. Verify that transfers between the organisations are not counted again as expenditure in the consolidated project financial statement. The financial statement shall include notes disclosing the basis of preparation, the accounting and currency conversion principles applied, and the treatment of advances, liabilities, exchange-rate differences, closing adjustments, project-related transactions settled after the implementation period and, where applicable, non-cash entries. The auditor shall assess whether the disclosed reporting framework has been consistently and appropriately applied. Financial-year reconciliation and closing adjustments: The auditor shall verify that project-related balances and transactions recorded in the 2026 and 2027 financial years are properly reconciled to the consolidated project financial statement. Examine the continuity of records between the two financial years and ensure that the financial-year split has not resulted in omissions or duplication. This shall include reviewing relevant year-end adjustments, subsequent corrections to project-related accounting records, and the treatment of project-related payments, refunds and liabilities settled after the end of the implementation period, in accordance with the applicable reporting framework and eligibility rules. Any material discrepancies between the annual accounting records and the consolidated project financial statement shall be reported. Expenditure and use of funds: Examine whether expenditure was incurred for the approved project purposes, complies with the applicable funding conditions, is properly authorised and supported by adequate documentation, and is accurately recorded and classified. Review budget amendments, exchange-rate calculations, shared-cost allocations, tax and VAT treatment, and potential duplicate charging or financing. Where indirect costs are reported on a flat-rate basis, verify the applicable contractual rate and calculation base. Procurement and contracted services: Review the application of relevant procurement procedures, including procurement planning, competition, supplier selection, bid evaluation, contract award, documented exceptions, delivery and payment. Examine relevant safeguards against conflicts of interest and compliance with applicable restrictive measures. For medical equipment, assistive devices and other project supplies, review the quality-assurance documentation required under the applicable project rules and evidence of receipt or handover to the intended facilities or recipients. Personnel and operating costs: Examine project-related employment and consultancy contracts, payroll calculations, timesheets or other accepted evidence of staff-cost allocation, payment records, and relevant tax and social contribution documentation. Verify that personnel, travel and office operating costs charged to the project are supported and allocated in accordance with the applicable requirements, including costs paid or recorded at headquarters level. Cash, banking and advances: Review project-related bank and cash records, reconciliations, payment authorisations, fund transfers and the settlement of advances. Trace selected transactions through the accounting records, supporting documentation and proof of payment. Examine outstanding balances and their treatment at the financial-year boundary and at project closure. Cash assistance: Review the financial procedures and supporting records for cash assistance, including Cash for Health where applicable. Examine documented beneficiary eligibility and approval decisions, payment instructions, evidence of transfer or receipt, reconciliations, and the treatment of failed, returned or unclaimed payments. Access to personal and health information shall be limited to what is necessary for the audit and handled confidentially. Where feasible, anonymised or pseudonymised documentation shall be used. Assets and stocks: Examine project-related asset and stock records, supporting procurement documentation, evidence of existence and project use, and relevant handover, transfer or disposal documentation. Review the financial treatment of assets and stocks remaining at project closure, including any documented losses or damage. Internal controls, partner oversight and financial monitoring: Assess the design and operation of controls relevant to project financial management throughout the implementation period, including segregation of duties, delegated authority, payment app Tender Link : https://reliefweb.int/job/4233951/project-financial-audit-english-ukrainian-speaking