UHHRU wishes to engage the services of an audit firm for the purpose of auditing the Organisation for the period from 23.04.2013 to 31.03.2014

07.07.2014

Non-governmental organisation “Ukrainian Helsinki Human Rights Union” (hereinafter, the Organisation) wishes to engage the services of an audit firm for the purpose of auditing the financial activities of the Organisation. The audit shall be carried out in accordance with international audit standards issued by IAASB and Terms of Reference enclosed.

To participate in the tender, the interested organizations shall submit the following:

1.  Letter of interest that should contain the name of the organization, address, contact information (telephone/fax, e-mail, webpage address), full name of the organization’s manager, bear a signature of the manager and a seal;   

2.  Copies of registration documents;

3.  Estimate of the entire scope of works in hryvnia;

4. Technical note that should contain validated information about the experience in conducting financial audit of Ukrainian non-government organizations and qualified staff in conformity with the requirements of the Terms of Reference (including copies of the certificates verifying auditors’ qualifications), as well as an action plan.    

The written documents should be sent to the e-mail address tenders.ugspl@gmail.com. The subject of the letter should read as follows: FA_SPC_2014 and a short name of the organization making an application.  

Deadline for submitting offers is 23 July 2014 till 23.59 Kiev time. The applications submitted after the aforesaid deadline are not provided for consideration of the tender committee.

The decision of the UHHRU tender committee will be made by 25 July 2014. All organizations that submitted their offers to the UHHRU within the specified deadlines will be informed of the made decision. 

The audit should start no later than 29 July 2014. The results of the audit should be made available to the UHHRU no later than 22 September 2014.

Any questions related to this tender will be considered only when sent to the e-mail tenders.ugspl@gmail.com.

UHHRU is looking forward to fruitful cooperation.

 

Yours sincerely,

Arkadiy Bushchenko  

Executive Director

Ukrainian Helsinki Human Rights Union

 

SIDA’S STANDARD TERMS OF REFERENCE FOR ANNUAL AUDIT OF PROJECT SUPPORT

I. Introduction

Brief presentation of the organization:

Ukrainian Helsinki Human Rights Union (hereinafter - the Organisation) wishes to engage the services of an audit firm for the purpose of auditing the activity, as stipulated in the Agreement between the Organisation and Sida on core support to Ukrainian Helsinki Human Rights Union in 2013-2017. The audit shall be carried out in accordance with international audit standards issued by IAASB[1]. The audit shall be carried out by an external, independent and qualified auditor (Approved Public Accountant/Authorized Public Accountant or equivalent).

II. Objectives and scope of the audit

The objective is to audit the Financial report for the period 23.04.2013 – 31.03.2014 as submitted to Sida and to express an audit opinion according to ISA 800/805 on whether the financial report within this agreement is in accordance with Sida´s instruction for financial reporting as stipulated in the agreement between Sida and the Organisation.

III. Additional assignment; according to agreed upon procedures 4400

·      Examine whether the financial report includes a comparison between the actual costs/expenditures of activities for the current period with the budgeted costs/expenditures as approved by Sida;

·      Follow up whether salary costs debited to the project are recorded throughout the duration of the year in a systemized way and examine whether the salary costs can be verified by sufficient supporting documentation.[2]

·      Based on materiality and risk the auditor shall examine whether there is supporting documentation related to incurred costs;

·      ORG’s compliance with rules and regulations in regard to taxes (e.g.PAYE) [3] and social security fees;

·      Evaluate compliance with obligations in the Agreement between Sida and the Organisation, specifically, Articles Repayment, Audit, Procurement, Anti-Corruption. For this purpose the auditor should be provided with a copy of the Agreement.

IV The reporting

The scope of the audit shall be stated in the report and the methodology used shall be presented.

The reporting shall be signed by the responsible auditor (not just the audit firm) and title.

The reporting from the auditor shall include an audit report report/management letter with audit findings and weaknesses identified during the audit process. The auditor shall regardless of materiality quantify the amount for costs missing sufficient supporting documentation. The auditor shall make recommendations to address any weaknesses identified. The recommendations should be presented in priority.

Measures taken by the Organisation to address weaknesses identified in previous audits shall also be presented in the audit report/management letter.

The additional assignment according to agreed upon procedures under paragraph III shall be reported in a separate part in accordance with the terms of reference.

 

[1] The International Auditing and Assurances Standards Board (IAASB)

[2] If the budget includes salary costs to be debited to the project, the auditor shall always examine salary costs as stipulated here.

[3] Pay As You Earn

 


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