مدقق خارجي لمشروع JRS

Terms of Reference for External Auditor for JRS Project Dear Sir/Madam, The Jesuit Refugee Service (JRS) South Sudan is an international Catholic organization with a mission to accompany, serve, and advocate on behalf of refugees and other forcibly displaced persons, that they may heal, learn, and determine their own future. Our work expresses the commitment of the Society of Jesus (the Jesuits) to stand with refugees around the world. As non-profit organization JRS is operating in three locations: Western Equatoria, Upperline (Maban/Renk) and Country office in Juba. Our main programs are Education, Protection and Mental Health and Psychosocial Support (MHPSS), Peacebuilding and reconciliation, and Livelihood programme. Our main sources of revenues are from Governments, Religious, Jesuits, Non-Profit Organizations, Households/individuals, others. The Jesuit Refugee Service South Sudan is seeking a registered qualified audit firm, with relevant non-profit sector expertise, to conduct external audit for its project: Improving food security and nutrition to support learning opportunities for vulnerable children in South Sudan, being implemented in Western Equatoria TABLE OF CONTENTS A. Background. B. Scope of the Audit. C. Audit Report and Management Letter. D. Auditor Independence and Qualifications. E. Access to Facilities and Documents. Annex 1: Audit Services Required. A. BACKGROUND Terre des Hommes Deutschland e.V. (TDH) is an international non-profit and non-governmental development organization based in Germany. TDH supports implementation of programmes in the Eastern, Western and Southern Africa regions through its Africa Coordination Office (AFCO). The objective of the TDH programme is to support projects that contribute to the improvement of the lives of children and the realization of children's rights, particularly for children and young people in vulnerable and disadvantaged situations. The TDH programme is implemented through a network of local and international partners established in various countries, including Mozambique, Namibia, South Africa, Zambia, Kenya, South Sudan, Somalia, Mali, Burkina Faso and Zimbabwe. In 2026, TDH received funding from the Federal Ministry for Economic Cooperation and Development (BMZ) for four-year project to be implemented by Jesuit Refugee Service (JRS). The project has an estimated total budget of 1,306,752 Euros. The purpose of this Terms of Reference (ToR) is to engage an independent and suitably qualified external audit firm to audit the financial statements and assess the financial management and internal control systems of the project for the financial years from 1 October 2026 to September 2030. B. SCOPE OF THE AUDIT These Terms of Reference address the requirement for an external audit of the financial statements of the JRS Project for the calendar year 2026, covering the period from 1 October 2026 to 30 September 2030 The final signed audit report shall be submitted by 23 February every year, and the Management Letter shall be submitted by 16 February every year. Please provide your financial proposal according to the detail below. Financial Year 2026 2027 2028 2029 2030 Budget EURO 89,524 396,387 357,752 302,679 160,409 The auditor shall submit the annual audit report to the relevant management of JRS and the TDH Regional Office and Head Office in both hard-copy and scanned electronic formats. The auditor shall provide any clarifications on the report reasonably requested by management. The audit shall be conducted in accordance with the International Standards on Auditing (ISA) and other applicable professional and regulatory requirements. The auditor shall obtain sufficient and appropriate audit evidence to support the audit opinion and to determine whether the financial statements present fairly, in all material respects, the financial position and financial transactions of the project. The auditor shall disclose in the audit report any significant departure from the applicable accounting or auditing standards and indicate the alternative standards, procedures, or approaches applied. Further details of the required audit procedures are provided in Annex 1: Audit Services Required. C. AUDIT REPORT AND MANAGEMENT LETTER 1. Audit Report The audit report shall clearly state the auditor's independent opinion and shall include, at a minimum, the following: 1.1 Title, Addressees and Introductory Paragraph The audit report shall include: a) Identification of the financial statements and financial information audited, including the financial period covered; b) A statement of management's responsibility for the preparation and presentation of the financial statements; and c) A statement of the auditor's responsibility to express an independent opinion based on the audit conducted. 1.2 Scope and Methodology The report shall include a description of the scope and methodology of the audit, including: a) The accounting standards and principles applied, including any significant deviations and their effect on the financial statements; b) Confirmation that the audit was conducted in accordance with the International Standards on Auditing (ISA); and c) A description of the principal audit procedures and work performed. 1.3 Auditor's Opinion The auditor's opinion shall, at a minimum, address: a) Whether the financial statements and supporting schedules fairly present, in all material respects, the receipts and expenditures of the project and whether project funds have been used for the purposes defined in the approved work programme and financing agreement; b) Whether the financial transactions reflected in the financial statements are, in all material respects, in accordance with applicable regulations, procedures, approved budgets, financing agreements, and other relevant directives; and c) The auditor's assessment of the adequacy and effectiveness of the project's financial management and internal control systems, including any material weaknesses identified. Where applicable, the auditor shall clearly disclose any qualifications, reservations, emphasis of matter, or other matters arising from the audit. The audit report shall be prepared in English. Financial statements and supporting financial information shall be presented in the project's reporting currency USD, unless otherwise agreed with TDH. 2. Management Letter Upon completion of the audit, the auditor shall submit a Management Letter to Jesuit JRS and TDH. The Management Letter shall include, at a minimum: • An assessment of the effectiveness and efficiency of the administration, financial management, and internal control systems of JRS. • A description of any significant or specific internal control weaknesses identified during the audit; • The potential risks and implications associated with the identified weaknesses; • Practical and clearly defined recommendations for addressing and eliminating the weaknesses identified; • Management's responses to each audit finding and recommendation; and • Where applicable, an indication of the responsible person and expected timeframe for implementing the agreed corrective actions. The auditor shall discuss the draft Management Letter with management before issuing the final version. 3. Auditor's Certificate The final auditor's certificate shall contain, at a minimum, the following statement: "We hereby certify that we have audited the statement of accounts of Jesuit Refugee Services South Sudan in respect of the financing of the project: Improving food security and nutrition to support learning opportunities for vulnerable children in South Sudan. To this end, we have examined the books of account, vouchers, supporting documents and reports and confirm that: a) Evidence of receipts and expenditure has been properly provided in the form of supporting documentation and vouchers. b) The expenditures for which supporting evidence has been provided are in accordance with the approved purpose as set out in the Financing Plan. Any deviations from the Financing Plan have been separately identified and explained. c) The amount and source of documented income accounted for as counterpart contributions from the project-executing agency, target groups, and/or other agencies in the project country have been properly identified and disclosed. d) The terms and conditions established by the donor have been complied with, except for the matters specifically identified and explained in this report. e) Any other significant matters or observations arising from the audit are disclosed in the audit report and/or Management Letter." 4. Receipts and Payments Statement The Receipts and Payments Statement shall be presented in a format consistent with the approved project budget and financing plan. Any material changes in the presentation or classification of budget lines shall be clearly explained and agreed with TDH where applicable. D. AUDITOR INDEPENDENCE AND QUALIFICATIONS The auditor must be completely independent of the project's management and must not have any financial, commercial, or other relationship that could reasonably be perceived as compromising the auditor's independence or objectivity. The auditor shall not, during the period covered by the audit or during the performance of the audit, be employed by, serve as a director of, or have any financial or close business relationship with any senior member of management of TDH, JRS, or any associated project or partner of TDH. The auditor shall disclose any actual, potential, or perceived conflict of interest or other relationship that may compromise, or appear to compromise, their independence. The audit firm must have demonstrated experience in applying the International Standards on Auditing (ISA) and other relevant international auditing standards. The auditor shall have adequate professional staff with appropriate qualifications, experience, and technical expertise to undertake the assignment. The audit team should have demonstrated experience in auditing projects funded by international donors and, where applicable, experience in auditing financial statements prepared in accordance with relevant public-sector or donor-specific accounting requirements. As part of the proposal, the audit firm shall provide the Curriculum Vitae (CVs) of: • The principal/partner responsible for signing the audit opinion; • The audit partner; • Audit managers; • Supervisors; and • Other key personnel proposed for the assignment. The CVs should clearly demonstrate the proposed team's relevant qualifications, professional experience, previous audit assignments, current or ongoing assignments, and experience in auditing projects funded by international donors. E. ACCESS TO FACILITIES AND DOCUMENTS The project's financial management system is fully automated through an Enterprise Resource Planning (ERP) system (Microsoft Navision) Financial and accounting records are maintained by Jesuit Refugee Service (JRS) and are accessible through the Country Finance Manager's office. The auditor shall have full and unrestricted access, at any reasonable time, to all records, information, and documentation necessary to perform the audit. This includes, but is not limited to: • Books of accounts and accounting records; • Financial statements and supporting schedules; • Bank statements and bank confirmations; • Vouchers and supporting documentation; • Budgets and financial reports; • Contracts and legal agreements; • Minutes of management meetings; • Procurement records; • Payroll and human resources records; • Invoices and payment documentation; • Asset registers and supporting records; • Records relating to consultants, contractors, suppliers, and other service providers; and • Any other documents or information relevant to the audit. The auditor shall also have the right to access relevant records and documents held by banks, financial institutions, consultants, contractors, suppliers, and other persons or organizations engaged by the project during the period under review. Jesuit Refugee Service (JRS) and TDH shall provide reasonable cooperation and access to relevant personnel to facilitate the completion of the audit within the agreed timeframe. ANNEX 1: AUDIT SERVICES REQUIRED The scope of the audit services shall cover the overall financial and operational management of the project's implementation, monitoring, and supervision. The audit shall include, but not be limited to, a review of work plans, progress reports, project resources, project budgets, project expenditure, project implementation and delivery, recruitment, procurement, financial management, and general project operations. The audit shall cover the following areas: 1. Human Resources The audit shall assess the adequacy, competitiveness, transparency, and effectiveness of the recruitment and employment processes. The review shall include, where applicable: • Recruitment and selection procedures; • Employment contracts; • Staff establishment and approved positions; • Performance appraisal processes; • Attendance and leave records; • Calculation of salaries, benefits, and other staff entitlements; • Payroll preparation, review, approval, and payment; • Staff taxes and statutory deductions; • Social security contributions; • Personnel records and employee files; and • Compliance with applicable employment legislation and organizational policies. 2. Finance The audit shall assess the adequacy and effectiveness of the project's accounting, financial management, and financial reporting systems. The review shall include: • Budget preparation and budgetary control; • Cash and bank management; • Segregation of duties; • Certification and approval authorities; • Receipt and utilisation of project funds; • Disbursement procedures; • Recording and classification of financial transactions; • Expenditure reporting; • Bank reconciliations; • Supporting documentation and vouchers; • Financial records maintenance and filing; • Compliance with donor requirements and approved budgets; and • Financial reporting and monitoring. 3. Procurement The audit shall assess the competitiveness, transparency, effectiveness, and compliance of procurement activities and determine whether goods and services purchased meet the requirements of the project and the applicable financing agreement. The review shall include, where applicable: • Delegation of authority; • Procurement thresholds; • Procurement planning; • Requests for quotations, bids, or proposals; • Evaluation of bids and proposals; • Selection and approval processes; • Contract and purchase order approval and signing; • Compliance with the project contract and procurement procedures; • Receiving and inspection procedures; • Verification that goods and services received conform to agreed specifications; • Procedures for mitigating the risk of purchasing defective or non-compliant goods and services; • Management and control of variation orders; and • Verification that goods, equipment, and services have been properly received before final payment is made. 4. Asset Management The audit shall cover assets and equipment purchased or acquired for the use of the project. The review shall include: • Asset procurement and acquisition; • Asset registers; • Asset identification and tagging; • Verification of assets; • Recording and safeguarding of assets; • Storage and utilization of assets; • Asset maintenance; • Disposal procedures; and • Compliance with applicable donor and organizational requirements. 5. Cash Management The audit shall cover all cash and bank funds held or managed by the project. The review shall include: • Cash management procedures; • Bank account management; • Bank reconciliations; • Petty cash management; • Cash counts; • Authorization and approval of payments; • Safeguarding of cash and financial assets; and • Controls over access to bank accounts and cash. 6. General Administration The audit shall assess the adequacy and effectiveness of administrative procedures, including: • Travel and travel-related expenditure; • Office premises and lease management; • Office communications; • Administrative expenditure; • Records management and document retention; and • Compliance with applicable policies and procedures. 7. Information Systems The auditor shall review the project's information and communication systems, including: • Financial and accounting systems; • Access controls; • User permissions and authorization; • Data security; • Backup and recovery procedures; • Protection of financial and operational data; • Security of information technology equipment; and • Adequacy of controls over the integrity and confidentiality of project information. 8. Scope Limitation The above scope shall cover transactions, activities, systems, and controls implemented at the level of the project during the period under review. The auditor is expected to exercise professional judgement and may extend the scope of the audit where additional procedures are considered necessary to obtain sufficient and appropriate audit evidence or where material risks, irregularities, weaknesses, or other significant matters are identified. Any significant scope limitation encountered during the audit shall be promptly communicated to JRS and TDH and appropriately disclosed in the audit report where relevant. How to apply Submission of Proposals Proposals should be submitted to the following and by 20th November 2026. Jesuit Refugee Service (JRS). Attention: James Lado. Position: Logistic Assistant. Address: Tongping Juba South Sudan. Email: james.ladu@jrs.net and cc moses.amoko@jrs.net Tel: +211 927 992 228, +211 920 013 810. For further information or clarification regarding the assignment, please contact: Tumalu Suzan Joseph Email: suzan.joseph@jrs.net. Tel: +211 926 061 905.