CALL FOR APPLICATIONS: EXTERNAL AUDIT SERVICES Terms of Reference (ToR) for the Project Audit of MoPADA-SL

Job Description

CALL FOR APPLICATIONS: EXTERNAL AUDIT SERVICES

Terms of Reference (ToR) for the Project Audit of MoPADA-SL

Partner Organization: German Doctors e.V. (GD)

Implementing Partner: Movement Towards Peace and Development Agency Sierra Leone (MoPADA-SL)

Project: Enhancing Health Outcomes for Vulnerable and Marginalized Populations in Kailahun District (Wel Bodi Project)

Closing Date for Applications: 17th June 2026

1. Introduction & Background

German Doctors e.V. (GD)

German Doctors e.V. is a charitable, non-profit organization supporting local partner organizations to implement health-related projects for vulnerable and marginalized populations across eight countries globally. Registered with the Ministry of Planning and Economic Development (MoPED), German Doctors has operated in Sierra Leone since 2010. GD works in partnership with the Ministry of Health (MoH), local foundations, and institutions—such as the School of Clinical Sciences Makeni—to strengthen primary healthcare, pediatric training, sexual reproductive health and rights (SRHR), and water, sanitation, and hygiene (WASH) initiatives.

Movement Towards Peace and Development Agency Sierra Leone (MoPADA-SL)

MoPADA-SL is a registered Sierra Leonean non-governmental and humanitarian organization established in 2006. It focuses on peacebuilding, community development, health, food security, gender equality, climate-smart agriculture, and livelihoods support across several districts, including Bo, Kailahun, Kenema, Kambia, and Pujehun.

The Assignment

MoPADA-SL, with support from German Doctors e.V., implemented the 30-months “Wel Bodi Project” (from 1st October 2023 to 31st March 2026). Applications are now invited from qualified statutory audit firms to conduct the project financial audit for the specific implementation period of October 2023 to March 2026, which features a total operational budget of Five Hundred and eight four thousand, Six Hundred and eighty-one Euros four cent (€ 584,681.04).

2. Purpose and Objectives of the Audit

The primary objective is to review and confirm the accuracy of MoPADA-SL’s project financial records in accordance with International Standards on Auditing (ISAs).

The audit will:

• Assess whether accounting systems, internal controls, and financial management procedures are robust, transparent, and compliant with donor regulations and internal policies.
• Verify that all income received and expenditures incurred between October 2023 and March 2026 are authentic, legitimate, and accurately backed by source documentation.
• Provide professional recommendations and management letters aimed at process optimization, financial risk management, and administrative efficiency.

3. Scope of Work (Audit Assignment)

The selected auditor will verify income and expenditures through original vouchers, project agreements, annual work plans, and financial statements. Key tasks include:

• Voucher & Ledger Verification: Checking and verifying that appropriate supporting records and books of accounts clearly tie directly to the assigned project activities.
• Asset Verification: Physical and documentary verification of the project asset inventory and fixed assets list.
• Compliance Checks: Ensuring local Sierra Leonean laws, statutory tax obligations, donor contracts, management directives, and procurement rules are explicitly followed.

4. Audit Methodology and Procedures

The audit process must follow a structured approach across four key phases:

1. Inception & Planning: The firm will submit a detailed audit work plan and timeline before fieldwork commences.
2. Fieldwork & Evidence Gathering: Auditors will visit the MoPADA-SL office(s) to conduct direct document reviews, verify payroll/tax compliance, audit contracts (staff, rental, etc.), and perform beneficiary/staff interviews.
3. Findings & Draft Reporting: Preliminary findings will be discussed jointly with German Doctors and MoPADA-SL management. A draft report will be issued to give management the opportunity to respond.
4. Finalization: The firm will conduct a physical debriefing meeting with relevant program and finance teams, integrate final management comments, and issue signed, certified copies of the final audit report and management letter.

5. Deliverables & Reporting Format

All deliverables must be submitted in English and include two separate components:

1. Audit Report

• Introduction: Scope details, organization names, audited financial period, and clear statements of management vs. auditor responsibilities.
• Scope/Nature of Audit: Explicit mention of the accounting standards utilized and any deviations identified.
• Audit Results: An opinion statement detailing whether financial statements present a true and fair view and if donor funds were utilized strictly for intended purposes.
• Internal Controls: A summary assessment highlighting the efficiency of MoPADA-SL’s internal control infrastructure.

1. Management Letter

• Pragmatic comments and observations regarding identified systemic vulnerabilities, errors, or internal control weaknesses.
• Structured recommendations to rectify, mitigate, or eliminate financial management risks.
• The formal inclusion of management’s responses alongside a professional assessment of their impact on program sustainability.

6. Firm Profile & Key Qualifications

Interested audit firms must satisfy the following minimum criteria:

• Must be a licensed Chartered Accountant firm officially registered and in good standing with the Institute of Chartered Accountants of Sierra Leone (ICASL).
• Minimum of five (5) years of demonstrable institutional experience conducting external audits for local NGOs or International NGOs (INGOs).
• Assignment team 2must possess matching professional qualifications (e.g., ACCA, ACA) and suitable field experience.

7. Proposed Timeline & Budget

Timeline

The audit assignment will take place from 22nd June 2026 to 20th July 2026 and we expect final report  including the management letter on the 20th July2026.

Financial Terms & Fees

• Fixed Audit Fee: Thirty Thousand Leones (SLE60,000).
• Payment Terms: Remitted via cheque or bank letter of transfer immediately upon successful receipt and verification of the final deliverables and invoice.

8. Access to Facilities and Documents

The selected audit team will be granted absolute, unrestricted access to all physical and digital financial records, accounting ledgers, legal agreements, bank statements, minutes of board/committee meetings, procurement contracts, and employee payroll structures. The firm retains the professional right to directly verify information with third-party banks, contractors, or independent vendors connected to the project review timeline.

9. Application Process

Qualified firms should submit their full application bundle electronically to abdulai.kamara@ext.german-doctors.de and  fanta.daboh@german-doctors.de no later than 17th July 2026.

Your application package must contain:

1. Technical Proposal: Outlining the firm’s profile, understanding of these Terms of Reference, and an operational work plan/methodology.
2. Financial Proposal: Providing a granular, fully itemized cost breakdown of the service rendered (inclusive of auditor fees, local travel, logistics, stationery, and statutory taxes).
3. Firm Credentials & CVs: Proof of active ICASL registration alongside comprehensive CVs of the proposed audit team highlighting relevant, past NGO project assignments.