ANNOUNCEMENT FOR AUDIT SERVICES 

Diakonie Katastrophenhilfe. Yemen Office seeks to appoint auditors to audit their financial statements / for its institutional audit for the year ending 31st December, 2023, 2024 and 2025.

Tasks of the assignment:

1.    Express an opinion whether the financial statement (s) for the project (s) 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 their opinion, they are required to consider the following matters and to 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 from DKH were utilized in compliance with the purpose of the earmarking of funds.  
• whether the auditors have obtained all the information and explanations which they consider necessary for the purpose of their audit

Requirements at end of the assignment:

• Auditor’s report/opinion including a compliance statement in respect of the earmarking of DKH 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 accountants association
• entitlement as public certified auditor
• technical offer with proof of relevant experience in the field of humanitarian aid of the applicant and the staff in charge for the audit
• financial offer in local currency, USD or Euro

How to apply: 

If interested, please send your application by 28 Sep. 2023 to procurement.yem@diakonie-katastrophenhilfe.org  and in cc to finanzen@diakonie-katastrophenhilfe.de . Please avoid attachments of more than 15 GB.

The related document can be downloaded from the below link