rzte der Welt / Doctors of the World / audit is FY 2021 starting on May 1, 2021 and ending on Dec 31, 2021

TORS FOR EXTERNAL AUDITOR

MDM Profile

Ärzte der Welt / Doctors of the World / Médecins Du  Monde is a network of 16 humanitarian non-Governmental organizations, working in health and medical aid in domestic and international projects. The focus lies on ensuring access to primary healthcare services, SRH / MCH services (incl. GBV) and psychosocial support. Furthermore, MdM is advocating for a universal access and rights to health services, especially for disadvantaged groups and people affected by crises and conflicts.

MdM has been working in Ethiopia since 1986, implementing different types of programmes from long-term interventions to emergency response. MdM Germany in Ethiopia got licensed to implement on 4th December 2020 has been operational since 1st May 2021. The current projects in the Somali region by MdM Ge is aiming to improve the access to and the quality of health care services (with a focus on Mother and Child Health) and prevention of epidemics (incl.Covid-19) for the conflict and crisis affected population in three areas of the Region (Gerbo in Nogob Zone /Qoloji IDP Camp & Gabogabo in Fafaan Zone). Particular attention has been paid to the needs of women and girls by improving the access to SRH services, including GBV. Nutrition and WASH are integrated in this multi-sectoral approach and carried out by the local organisation OWDA (Organisation for Welfare and Development in Action).

Objective of the Audit

The objective of the audit of MdMGe's financial statements is to enable the auditors to express an independent professional opinion on the position of MdM Ge and to ensure that the funds utilized to MdMGe's activities have been used for their intended purposes.

The books of accounts of MdM Ge provide the basis for preparation of MdM Ge's Financial Statements. MdM Ge has maintained proper books of accounts as required by law and maintain adequate internal controls along with supporting documentation for the transactions.

The accounting period to be covered by the audit is FY 2021 starting on May 1, 2021 and ending on Dec 31, 2021. Roles and responsibilities of the Audit firm:

The auditor shall

•  Comply with the code of ethics for professional Accountants
• Adopt sound audit methodology
• Commitment to quality service
•  Ensure the audit work is conducted effectively and efficiently
• The auditor as required will meet with the Admin Coordinator and other personnel responsible for the organization's financial reporting process and internal controls, as well as with the previous external audit firm.
• Give supplementary guidance to address local statutory requirements
•  Conduct the audit with the agreed schedule and budget
• The audit will be carried out in accordance with the International Auditing Standards and will include tests and verification procedures as the auditors deem necessary.

Roles and Responsibilities of MDM Ethiopia:

MDM shall arrange the necessary facilities and working place for the audit and make sure the following:

• Prepare the financial statement for the year 2021
• Provide necessary transaction listings and trial balance.
• Provide financial documents as required.
• Assign adequate staff during the audit.
• Payment of the audit fee within reasonable time as per contract terms.

Scope of Audit

1. Verify all funds have been used in accordance with the established rules and regulations of Donor/MdM Ge and only for the purposes for which the funds were provided.
2. Goods, works, and services financed have been procured in accordance with the Donor/MdM established rules and procedures.
3. Appropriate supporting documents, records and books of accounts relating to all activities are maintained.
4. The financial statements have been prepared in accordance with applicable accounting standards and give a true and fair view of the financial position of MdM Ge and of its receipts and expenditures for the period ended on that date.
5. Comprehensive assessment of the adequacy and effectiveness of the accounting and overall internal control system to monitor expenditures and other financial transactions.
6.  Express an opinion as to reasonableness of the financial statements in all material respects.
7. Opinion on compliance with procedures designed assurance of detecting to provide reasonable misstatements due to errors or fraud that are material in the financial statements.
8. Conduct entry and exit meeting with the Management of MdM Ge.
9. In addition to the audit report, the auditors will prepare a Management Letter on the following:

• Comments and observations on the accounting records, procedures, systems, and controls that were examined during the audit.
• Identify specific deficiencies and areas of weaknesses in systems and controls and make recommendations for improvement.
• Communicate matters that have come to their attention during the audit which might have a significant impact on the sustainability of the organization.
• Bring to the Management's attention any other matters that the auditors consider pertinent.
• Check that the organization accounting software can produce the required output/report as per the Charities and societies Agency requirement and in line with the budget submitted to CSA. And if the system is proved to not be fitting with the reporting requirements of the Agency, produce a customized excel accounting record that will.
• Compile accounting records from the existing system and produce ledger and financial reports.

Audit Duration:

The audit work and report shall be completed within three

weeks from the start of audit work.

• The audit work shall be completed within one week from the date of commencement of the audit.
• Auditors should prepare and deliver the draft of the audit report both in soft and hard copies on or before 26th August 2022. The final draft will be delivered after one day of receiving the Client's comments.

Schedule:

• Audit work: August 15th, 2022
• Final report for FY 2021 by 2nd September 2022
• Only compliant and accurate service, which meets MDM Ge specifications, shall be accepted, and paid for by MDM Ge.
• Non-conforming service delivered shall be rejected by MDM Ge. In case of rejection of part of or full provided service by a vendor, MDM Ge will not pay for the cost of service rejected.
• The audit report shall be prepared in accordance with ACSO, AABE, HQ audit instructions/deliveries and HQ auditor for the group audit.

Deliverables

• Auditor will submit four (4) original copies of audit report annexed with financial statements.
• Management Letter as described above.

Technical Proposal

The audit firms based in Ethiopia ACCA qualified and authorized auditor with reputed experience will be eligible to apply. Audit Firm must prove previous experience with INGO audit in Ethiopia.

The technical proposal should provide the following as a minimum:

I. Business registration certificate

II. Renewed Certificate of business licence

III. VAT registration certificate

IV. Tax payer Identification number

V. Renewed certificate of registration from Accounting and Auditing Board of Ethiopia AABE

VI. General profile (size & structure)

VII. Partner's profile/CVs

VIII. Prior audit experience

IX. Staff qualifications (including audit team makeup)

X. Audit methodology and team composition

Financial Proposal

Financial proposal should specify the costs for the required service of financial audit. The cost of proposed audit should include all anticipated expenses, including but not limited to travel/meals and office support expenses.

Time Span for the submission of proposals

Interested firms may ask queries through logsupport1.jijiga.ethiopia@aerztederwelt.org as well as send their technical and financial proposal not later than 5th August 2022 at 08:00pm EAT to

Naeem ur Rahman

Logistics Coordinator

Ärzte der Welt e.V. - Doctors of the World Germany

Médecins du Monde (MdM GE)

Somali Regional State, Jijiga City: Kebele 05, behind WFP Offices.

PO BOX 1245.