Midlands AIDS Service Organisation(MASO) is a local NGO Registration no w.o 18/91 based in Gweru seeking bids from potential reputable internationally recognized auditors to audit a Project based in Zimbabwe under MASO and Zambia under Environment Africa (EA) and MASO being the leading partner The selected audit firm will audit the project from 2021- 2023 (3years) The project promotes nutrition through application of Climate Smart Agriculture technologies with investments in greenhouses, solar powered boreholes, drip irrigation systems and construction of Skills Training Centers. The project is being funded under BMZ the Federal Ministry for Economic Cooperation and Development for a 3-year project In 2021 the project was granted an extension of 3 years with an estimated budget of seven hundred and ninety four thousand nine hundred seventy five euros(€794 975 Complete TORS will be shared with selected auditors..

*Duties And Responsibilities*

-Human resources The audit work shall cover the competitiveness, transparency and effectiveness of the recruitment and hiring of personnel and include performance appraisal, attendance control, calculation of salaries and entitlements, payroll preparation and payment, staff taxes and social security, and management of personnel records.

-Finance The audit work shall cover the adequacy of the accounting and financial operations and reporting systems.

-These include budget control, cash management, certification and approving authority, receipt of funds, and disbursement of funds, recording of all financial transactions in expenditure reports, records maintenance and control.

-Procurement The audit work shall cover the competitiveness, transparency and effectiveness of the procurement activities of the project in order to ensure that the equipment and services purchased meet the requirement of the project contract signed and include the following:

• As applicable, delegations of authorities, procurement thresholds, call for bids and proposals, evaluation of bids and proposals and approval/signature of contracts and purchase orders (compliance with the Project contract signed);

• Receiving and inspection procedures to determine the conformity of equipment with the agreed specifications,

• Evaluation of the procedures established to mitigate the risk of purchasing equipment that do not meet specifications or is later proven to be defective;

• Management and control over the variation orders. The audit work in the area of procurement shall also cover the adequacy of procedures to obtain goods, equipment and services before final payment is made.

-Asset Management The audit work shall cover any asset or equipment (office equipment) purchased for use of the project..

- The procedures for receipt, storage, and disposal shall also be reviewed.

- Cash Management The audit work shall cover all cash funds held by the project and review procedures for safeguarding of cash.

-General Administration The audit work shall cover travel activities, office premises and lease management, office communications, and records maintenance. Information System The audit work shall cover the information and communication systems and the control and security of equipment and data.

*Qualifications And Experience*

-The auditor must be completely independent from all aspects of management or financial interests in the entity being audited.

- The auditor should not, during the period covered by the audit nor during the undertaking of the audit, be employed by, serve as director for, or have any financial or close business relationships with any senior participant in the management of tdh or any associated project or partners of tdh.

-The auditor should disclose any relationship that might possibly compromise his/her independence.

-The auditor should be experienced in applying either ISA audit standards, applicable for the audit. -The auditor must employ adequate staff with appropriate professional qualifications and suitable experience with ISA or other international audit standards, including experience in auditing the accounts of projects funded by international donors. Curriculum Vitae (CVs) should be provided to tdh as part of the proposal by the principal of the audit institution that would be responsible for signing the opinion, together with the CVs of Audit partner, managers, supervisors and key personnel proposed as part of the audit team. CVs should include details on audits carried out by the applicable staff, including ongoing assignments indicating capability and capacity to undertake the audit and experience in auditing financial statements compliant with the International Public Sector Accounting Standards.