Tenders Are Invited For Audit Services For A 3-Year Period. DiakoniaS Mission And Overall Goal Is To Change Unfair Structures Political, Economic, Social And Cultural That Generate Poverty And Inequality, As Well As Oppression And Violence. We Work With Local Partner Organisations, Movements And Other Actors To Fulfil The Right To A Life In Dignity For All People Regardless Of Their Age, Class, Disability, Ethnicity, Gender, Nationality, Political Conviction, Religion Or Sexual Orientation And Identity. In Order To Be Compliant With Diakonia Group Audit Instructions And With The New Procurement Guidelines, Diakonia Is Undergoing A Procurement Process With An Auditor To Provide Audit Services For A 3-Year Period. Terms Of Reference 1- Terms Of Reference For The Audit Of The Project Diakonia Global International Humanitarian Law Ihl Programme In Syria, Funded By Sida The Scope Of Work And Purpose Of The Audit Of Financial Project Report. The Audit Company Will Be Responsible Of The Interim And Year End Audit, Ihl Audit And Any Additional Audit Related To Diakonia Projects If Needed. The Audit Reports Are Needed To Comply With Diakonia And The Donors Requirements. The Selected Auditor Will Be Immediately Commissioned To Undergo The Audit With A Deadline Of 15 November 2022. Remaining Audits Will Be Commissioned Throughout The 3-Year Period. You Are Invited To Submit A Tender Based On The Terms Of Reference And Other Requirements Included In This Procurement Request. The AuditorS Reporting For Projects Audit AuditorS Report The AuditorS Report Shall Clearly State That The Audit Has Been Conducted In Accordance With International Standards On Auditing Isa 800/805. The AuditorS Report Shall Express An Opinion According To Isa 800/805 On Whether The Annual Financial Project Report Gives A True And Fair View Of The Activities Of The Project And Whether The Implementation Has Complied With The Rules And Conditions Governing The Use Of Funds As Expressed Or Referred To In The Agreement, That The Financial Reporting Has Been Done As Per Agreement And That The Funds Are Included In The DiakoniaS Accounting. The Accounts Audited Shall Be Attached To The AuditorS Report. Management Letter The AuditorS Reporting Shall Also Include A Management Letter Which Reviews The Management And The Internal Control System Of The Project And Compliance With The Agreement Based On The Assessment Of The Risk And Materiality Done By The Auditor. Diakonia Consider That The Following Areas In The Agreement Are Of Special Importance: A Satisfactory System For Financial Management And Internal Control, Assessing The Effectiveness Of Policies And Procedures In Preventing Or Detecting Fraud Accounts In Accordance With Accepted Accounting Standards In The Country Or With International Financial Reporting Standards (Ifrs) Salary Costs Supporting Documentation Related To Incurred Costs Compliance With Rules And Regulations In Regard To Taxes And Social Security Fees Procurement Signed Agreements With Contracting Partners If Any Sub Granting Is Allowed Signed Agreements With Partner Organisations For Which Funds Financing The Project Have Been Used Verifying Compliance With The Conditions Of The Agreement. The Management Letter Shall Include A Description Of The Different Steps Taken In The Audit Process. The Management Letter Will Contain Observations And Weaknesses Identified During The Audit Process. Both Significant And Other Shortcomings Should Be Included In The Management Letter. The Auditor Shall Also Make Recommendations On How To Address The Identified Weaknesses, Presented In Order Of Priority. If The Auditor Does Not Have Any Observations To Report This Shall Be Disclosed In The AuditorS Report. Where Applicable, The Management Letter Shall State Which Measures Have Been Taken As A Result Of Previous Audit Reports And Management Letters And Whether Measures Taken Have Been Adequate To Deal With Reported Shortcomings. The AuditorS Reporting Shall Be Received By The Diakonia Not Later Than April 30Th 2023. This Assumes That The Auditor Has Been Able To Start Their Audit Not Later Than Three Weeks Before The Due Date Of The Report, And That The Documentation Regarding The Financial Report Is Complete. The AuditorS Reporting Shall Be Signed By The Responsible Auditor For The Audit And Include Name And Title. Diakonia Shall Present A Management Response To The AuditorS Reported Findings, Including An Action Plan With Clear Deadlines. 2- Terms Of Reference For Agreed-Upon Procedures Engagement In Accordance With Interntaional Standards On Related Services 4400 (Isrs 4400) In Addition To The Annual Audit Of The Financial Project Report In Accordance With 800/805, The Assignment Also Includes An Agreed-Upon Procedure Engagement In Accordance With Isrs 4400. Whereas The Isa800/805 Audit Regards The Financial Statements Of The Project, The Agreed-Upon Procedures Isrs4400 Concerns Review Of Specific Areas Under The Period Of Reporting And May Concern Both Financial And Non-Financial Information. The Purpose Is To Review The DiakoniaS Compliance With The Cooperation Agreement For The Project Concerned Signed Between Sida And Diakonia. The Size Of The Samples Needed For The Review Below Are Based On The Analysis Of Materiality And Risk Done By The Auditor Under The Isa 800/805 Assignment. Review The Following Areas In Accordance With The Below: Review, On Sample Basis, Whether Salary Costs Debited To The Project/Programme Are Recorded Throughout The Duration Of The Year In A Systemized Way And Whether The Salary Costs Can Be Verified By Sufficient Supporting Documentation. Review Whether The Financial Report Includes A Comparison, For Every Budget Item, Between The Actual Costs/Expenditures Of Activities And The Budgeted Costs/Expenditures As Approved By The Diakonia For The Period. Review If Outgoing Balance For The Previous Period Is The Same As Incoming Balance For The Current Period. Verify Outgoing Balance For The Current Period. Based On Materiality And Risk In The Sample Selected For The Isa 800/805 Audit, Review, On Sample Basis, Whether There Is Supporting Documentation Related To Incurred Costs. Review Whether Foreign Exchange Gains And Losses Are Disclosed In Accordance With What Is Stipulated In The Agreement Including Appendixes. Review, On Sample Basis, DiakoniaS Compliance With Rules And Regulations In Regard To Taxes And Social Security Fees. Review, On Sample Basis, Whether Diakonia Has Adhered To The Procurement Guidelines Annexed To The Agreement. Verify Outgoing Balance To Be Repaid To Diakonia (Only Applicable The Final Year Of The Agreement). Regardless Of Materiality, Quantify The Amount Of Costs Missing Supporting Documents. If Diakonia Has Third Party Agreements, Review Whether There Is An Unbroken Chain Of Audited Financial Reports According To The Requirements As Stipulated In The Agreement Between Diakonia And Diakonia, For Funds Disbursed The Previous Year. The Review Shall Include Whether Diakonia Makes Documented Assessments Of The Audited Financial Reports Submitted To Diakonia And Whether These Reports Are Followed-Up By Diakonia. Report On Factual Findings The Additional Assignment On Agreed Upon Procedures Engagement Isrs 4400 In Section Iii Above Shall Be Reported Separately In A Report Of Factual Findings. The AuditorS Reporting For Management Audit And Year- End Audit Management Audit Regarding The Management Audit It Is Absolutely Required That A Report Of Factual Findings Will Be Submitted. Please Note That These Are In Accordance With The Standard Isrs 4400. We Require You To Use The Format Specified In These Instructions. The Report Of Factual Findings Should Be Submitted To Pwc Stockholm And Diakonia Head Office In Sweden After Comments Made By Local Management Have Been Added And Agreed. Diakonia Is Of Course Also Interested In Any Internal Control Comment The Auditors Come Up With. Any Findings Beside The Isrs4400-Report That You Would Like To Bring Up Locally Should Be Documented In A Management Letter. A Copy Of The Report Of Factual Findings (And If Applicable Management Letter) For Regional And Country Offices Should Be Sent Via E-Mail To Pwc Stockholm And Diakonia Head Office, At Latest 15Th Of November 2022. The Original Of The Audit Reporting Should Be Submitted To The Local Office. Year-End Audit The Year-End Audit Will Be Conducted According To Isa. Regarding The Year-End Audit, The Requirement Is That You Perform An Audit Of The Standardised Diakonia Income Statement And Balance Sheet In Local Currency And Reporting Currency (Sek). The Forms That Are To Be Provided To You By The Office From The Global Accounting System Consist Of A Balance Sheet As Of December 31, 2022 And An Income Statement For The Year Ended December 31, 2022. As Auditor Of The Office You Are Asked To Perform An Audit Of The Balance Sheet And The Income Statement So That The Balance Is Not Materially Wrong. It Should Be Noted That The Group Accounting Principles Stated In These Instructions Are To Be Used Although Local Requirements May Be Different. For Example Depreciation In The Reports To Diakonia Sweden Shall Be In Accordance With The Depreciation Periods Stated In Group Accounting Principles Even Though Local Depreciation Periods Are Different. After You Have Audited And Approved The Income Statement And Balance Sheet We Require You To Sign And Stamp All Of These Pages, As A Sign Of Your Approval, And Then Send It By E-Mail To Pwc Sweden And Diakonia Head Office No Later Than February 15, 2023. Income Statement And Balance Sheet Must Be Denoted With Currency Applied For The Reports. If You Come Across Any Significant Issues During Your Audit We Ask That You Report These In A Special Letter. Content Of Tender Your Tender Shall Include The Following I Tender Link : Https://Daleel-Madani.Org/Civil-Society-Directory/Diakonia/Calls/Audit-Services-3-Year-Period
