Terms of Reference (ToR) for the audit of Commit and Act Foundation

Job Description

Terms of Reference (ToR) for the audit of Commit and Act Foundation  

Introduction 

German Doctors e.V. 

German Doctors e.V. (GD) is a charitable non-profit organization that supports local  partner organizations to implement health-related projects for vulnerable people in eight countries  across the world. Our organization’s fundamental goal is to improve the health and general living  conditions of vulnerable and marginalized people by providing direct medical support and  strengthening the capacity of local health staff and communities to address preventable diseases.  

For further information: https://www.german-doctors.de/en/about-us 

German Doctors is registred with the Ministry of Economic planning and Economic Developmen and  has been in Sierra Leone since 2010. GD supports Commit and Act Foundation Sierra Leone,  Rehabilitation and Development Agency and Movement Towards Peace and Development Agency to  implement projects on sexual reproductive health and rights, and water and sanitation and strengthen  primary health care services respectively. German Doctors e.V in partnership with MoH and other  INGOs is working closely with the School of Clinical Sciences Makeni to provide Paediatric trainings for  students that have graduated with diploma from the School of Clinical Sciences Makeni.  

Commit and Act Foundation 

CAF -SL is a Registered National Non-governmental Organization operating in Bo, Bombali and  Tonkolili Districts. CAF is currently implementing a Project titled “Improving Reproductive, Maternal  and Child Health (RMCH) through Awareness-Raising, Access to SRHR Services and Lobby and  Advocacy in Sierra Leone” by German Doctors. The project duration is 1st August, 2025 to 31st July ,  2028 (36 months). 

German Doctors with support from Commit and Act Foundation needs the services of an audit firm  that will conduct project audits for the first year of implementation August, 2025 to 31st December  2025 with a total budget of forty thousand euro (€ 40,000) 

Estimated Budget/Fee 

∙ Fees for this service is Thirty thousand Leones (SLL 30,000) paid either by cheque or letter of  transfer upon receipt of your invoice.

Terms of Reference | Annual Financial Audit | 19 February 2026 

Purpose and objectives of the audit 

Through this audit, the audit firm will review and confirm the accuracy of CAF financial records. The  audit should review the systems and procedures of CAF accounting and financial management, express  opinions, and offer recommendations. The auditor will generate a report of findings that provides an  overall picture of the organization’s financial standing and annual financial statements. It will check if  all amounts received and incureed by CAF in 2025 are in accordance with the relevant policies of CAF  and the donor. It will confirm whether the financial statement is up-to-date, error-free, trustworthy,  and indicative of the organization’s financial health. 

The external auditor will provide their perspective regarding the accounting and financial processes,  austerity maintenance, optimization, utilization and others for the benefit of the concerned partners  as well as the donors. At the end of the audit, the auditor will generate a report of findings, which  provides an overall picture of its standings. 

Audit assignment 

The audit should check the income provided and costs incurred through the original vouchers and  other related project documents like the project contracts/agreements, annual work plan, financial  plan and in accordance with International Standards on Auditing (ISAs). This audit will review income  and expenditures for a five months period, specifically from 1st August to 31st December 2025. The  auditor should verify the report by the following means: 

∙ Checking and verifying whether the appropriate supporting records and books of accounts  relating to all project activities have been kept and whether these documents clearly relate to  the activities they were assigned for 

∙ Checking and verification of the asset inventory/ fixed assets lists. 

∙ Checking and verifying whether the applicable local laws/contract are being followed, verifying  the quantitative and qualitative program outcomes, and reviewing compliance with  regulations, management directives, and other internal requirements. 

∙ The audit should be carried out in accordance with local and international auditing standards. Audit Methodology and procedures 

Following the completion of the processing, the selected auditor will initiate the audit process, which