Term of Reference for external Audit services

Date :19 Feb 2025    

DKH Country Office Yemen

 About DKH    

Diakonie Katastrophenhilfe provides humanitarian aid worldwide. It is registered in YEMEN as LOCAL NAME OF DKH. The non-profit organization supports people affected by natural disasters, war and displacement and who are not able to cope on their own in the emergency they find themselves in. Our focus and effort is to help people in great need worldwide regardless of their colour, religion and nationality. One of the most important principles of our work is impartiality and independence. Diakonie Katastrophenhilfe painstakingly observes its aim not to become an instrument for political, economic or military interests, particularly in conflict areas. . Projects and programs are designed to suit the local conditions and are integrated in the economic, social and political context of a specific country or region. Diakonie Katastrophenhilfe is committed to the basic principles of humanitarian aid as laid down in the Code of Conduct of the red Cross and Red Crescent and of non-governmental aid organizations in the context of assistance. Closely cooperating with local partners and being a member of the ACT Alliance (Action by Churches Together), Diakonie Katastrophenhilfe has been delivering humanitarian aid with local partners in the Horn of Africa since the 1990s. The organization maintains country offices in Somalia, South Sudan and Ethiopia (integrated office with our sister organization Brad for the World) and a Regional Office in Nairobi, which coordinates and streamlines the humanitarian aid programmes in the region and provide quality assurance

BACKGROUND    

Project information:

Project number for financial year 2021-2024:

• K-YEM-2020-0371 funded by BMZ implemented by DKH from 2021-2024
• K-YEM-2020-0371 funded by BMZ implemented by ADO from 2021-2024
• K-YEM-2020-0371 funded by BMZ implemented by NMO from 2022-2023

Partners information:

Abs Development Organization for Women and Child (ADO): : It was established on 22 August 1996 Based on the provisions of Resolution No. (01) of 2001 regarding custom No. (1) and based on the provisions of Regulation No. (24) of Law No.(1) and its executive regulations issued by Prime Minister’s Resolution No. 129 of 2004, which is a nongovernmental, civil institution that enjoys an independent legal personality and carries out an activity (developmental and humanitarian) and does not aim from its activity to make commercial profit, and it undertakes the task of contributing with everyone in creating a better standard of living for women and children youth and minorities and to provide innovative and sustainable solutions in the field of humanitarian response and improving livelihood opportunities. Fighting poverty and contributing to the eradication of ignorance and diseases through the establishment of development and relief projects for the neediest groups affected by the war and establishing partnership relations with civil society organizations, public and private sector institutions and international organizations. With a focus on efficiency and continuity in its workflow.
 
Makers Organization -NMO (NMO): Nahda Makers is a national, youth and humanitarian non- governmental organization has a licensed number (284) from the Ministry of Social Affairs and Labor, launched in 12.12.2012
We in Nahda Makers work from our deep belief of the potential of community and self-energies of its members, especially the young people and their ability to bring about real change and sustainable solutions    if    they has been invested effectively We are working to turn this belief into actual procedural steps through our work in empowerment and humanitarian response in partnership with international, regional and national organizations, government and private sector, experts and youth Initiatives.

 OBJECTIVE OF THE PROJECT AUDIT    

The objective of the TOR is to engage an audit firm is to perform an annual audit and to report to Diakonie Katastrophenhilfe (DKH) in connection with the cooperation agreement with the two project implementing partners, i.e., NMO and ADO- with the support of DKH-, concerning the project ‘Increasing Resilience through Innovative and Sustainable Improvement of Food Security and Livelihoods for Returnees, IDPs and Host Communities in the Western Coastal areas of Yemen (K-YEM-2020-0371) funded by Federal Ministry for Economic Cooperation and Development (BMZ).
The auditor would carry out the audit of the project in accordance with the International Standards on Auditing (ISA), the International Standard on Assurance Engagements (ISAE) 3000 and the International Standard on Quality Control (ISQC), all in their most recent version for all project’s parties; ADO,NMO and DKH part under the BMZ project only. As part of the audit process, the auditor may request from DKH Office abroad written confirmation concerning statements made in connection with the audit.

Requirements:

• Audit firm with a regional presence in the Project Implementation countries or with permit to operate in the said countries.
• The audit firm should be registered and have a license from a national or regional professional Accountancy Body.
• The firm should have relevant experience in accounting and auditing of humanitarian projects, especially donor-funded operations.
• The key audit team will comprise, at least: (a) An audit manager with at least 7 years’ experience in auditing and with a sound knowledge of German Funded Projects. In addition, he/she should be a member of a recognized accountancy professional body; (b) A team leader with at least a degree in auditing/accounting or equivalent with a minimum of 5 years’ experience in auditing; and (c) An assistant auditor with adequate experience and professional qualifications.

Documents required:

1-Company profile
2-Legal documents: tax, Zakat, work permit 
3-Experince certificates
4-Technical and financial offer
5-Audit teams' CVs

To download the related document, Click on the below link