Call for Audit Services

Diakonie Katastrophenhilfe. Office YEMEN seeks to appoint auditors to audit their partners’ financial statement under the Caritas and DKH funded projects implemented period 2023 -2024. Please find details below:

• K-YEM-2022-4096: 01.01.2023 – 31.03.2024 implemented by YLDF with approximately 600 transactions
• K-YEM-2022-4098:01.01.2023 - 31.10.2023 implemented by BFD and YFCA with approximately 500- 600 transactions by each partner.

Tasks of the assignment:

1.    Express an opinion whether the financial statement(s) for the project under consideration give a true and fair view of the assets, the financial position and the results of operations of the audited project.
2.    In arriving at an opinion, consider the following matters and report on them accordingly:

• whether proper accounting records have been kept by the project holder
• whether the project holder’s financial statement is in agreement with the accounting records and returns
• whether funds were utilized in compliance with earmarked purpose of the fund.
• whether the auditors obtained all the relevant information and explanations necessary for the purpose of their audit

Expectations of the assignment:

Auditor’s report/opinion including a compliance statement in respect of the funds.

Audited financial statement(s) of the project(s) under consideration (balance sheet, income and expenditure account of the project holder, if relevant in the given context of the project)
(receipt and payment account / cash flow statement of the project including opening and closing balances of earmarked funds and a plan-actual comparison / variance report with the approved budget)
Management Letter (if relevant in the given context of the project)
(including comments on the implementation of previous year’s recommendations and new recommendations)

Notes to the accounts (if relevant in the given context of the project)

a)    list of income/receipts according to origin/source
b)    foreign currency transactions (incl. examination of exchange transactions)
c)    list of all bank accounts in the country and abroad
d)    list and explanations of debts / accounts receivable related to debtors, amount, reason and time of emergence.
e)    list and explanation of liabilities related to creditors, amount, reason and time of emergence, incl. the balance of earmarked funds according to origin/purpose.
f)     statement on assets, in particular evidence of new acquisitions and the compliance with the DKH approval, if applicable (e.g. buildings, vehicles)
g)    legal claims of staff to severance pay and retirement pensions.

Required documents for application:

-    By laws or proof of legal status
-    Last tax declaration / tax number
-    Proof of membership at the national certified public accountant’s association / International Accountant Association 
-    (Certificate of) Entitlement as public certified auditor in-country
-    Technical offer with proof of relevant experience in the field of humanitarian aid of the applicant and the staff in charge for the audit, to further include:

• Detailed CVs of all staff engaged in the Audit.
• Chronological timetable with clearly marked audit steps.
• Proposed methodology and tools to be used.
• Key strengths of the auditor / Added value to DKH
• Degree to which work will be completed remotely and presential at partners’ offices in Sana’a.

Financial offer in USD

• Clearly indicating number of days for each staff member, their respective role and seniority, as well as the individual fees

How to apply:

If interested, please send your application to be received no later than 7 May 2024 to tender.yem@diakonie-katastrophenhilfe.de and in cc to marwa.ali@diakonie-katastrophenhilfe.de

The related document can be downloaded from the below link.