Tearfund NL vision is to see people rise from poverty themselves, fight injustice and change lives in such a way that they can fully flourish. We tackle poverty and injustice through sustainable development, by responding to disasters and challenging injustice. To meet emergency needs is one of Tearfund's corporate outcomes. Tearfund NL is member of the Dutch Relief Alliance and is holder of the EU Humanitarian Partnership.
Tearfund NL is currently acting as a Lead Consortium Partner for a project funded by the Dutch Government's Ministry of Foreign Affairs as part of the Dutch Relief Alliance.
The project is called “Kenya Drought Joint Response 2022” and is one of the acute responses from the DRA last year responding to the food crises in the Horn of Africa.
With each acute crises, the DRA selects 6 partners to execute the project. Besides Tearfund NL, for this project these partners are: Save the Children, Dorcas, Oxfam Novib, Terre des Hommes and CARE. The total budgeted project spent is € 3.000.000.
Tearfund NL is seeking to enter into an agreement with an Auditor to provide the meta audit service for this project. Each consortium partner (including Tearfund NL) will submit their project audit (based as stipulated in the audit protocol chapter 2, see annex 1) which at that stage needs to be consolidated through a meta-audit (see chapter 3 in annex 1).
Tearfund NL has no costs to add into the meta-audit costs, besides the costs for the meta-audit itself.
The audit must be conducted on base of the International Standard on Related Services (ISRS) 4400. The specific requirements of the audit are outlined in annex 1.
The auditor will liaise with Tearfund NL directly. The audit reports from consortium partners will flow through Tearfund NL first and then onwards to the auditor.
The audit will be conducted remotely and there is no requirement for the auditor to perform the audit locally.
The auditor must have previous experience of audit services in the INGO International Development sector, as well as proven experience of carrying out Recipient Contracted Audits with INGOs that work with subrecipients.
It is desirable that the auditor has previous experience of performing audits for Dutch government- funded projects.
The lead party’s auditor is responsible for drawing up a report of findings, in accordance with auditing ISRS 4400, on the consolidated financial report of the Joint Response.
Performing an ISRS 4400 assignment means the auditor will not give assurance but only reports the audit findings. The attached protocol describes the accents for the audit. A summary of points have been copied here:
The user of the report is responsible for the opinion and conclusion on the report. The auditor should carefully attune the nature, timeframe and the size of the agreed activities with the principal and express this in the report. It should be clear what activities where performed by the auditor and what the scope was. The auditor is not held to have an opinion on the adequacy and suitability of the performed activities in relation to the goal, nor for any other purpose.
The auditor will:
1. Establish whether audit opinions, based on auditing ISA 800/805, have been issued for the financial information used as input for the consolidated financial statement (i.e. on each of the consortium partners’ financial statements);
2. Establish the type of audit opinions issued. For those audit opinions that are not unqualified, the auditor will include the following information in their report of findings:
3. Establish whether the lead party accurately and completely combined the financial statements of the individual consortium partners in the consolidated financial statement, and provided explanations for any discrepancies1between the individual financial statements and the consolidated statement. The auditor will recommend improvements when they consider the consolidated financial statement or the lead party’s explanatory text to be incorrect or incomplete, or to give insufficient information as to the specific grant conditions. If the recommendations are not followed, the auditor will make a separate notion of this in the report of findings, indicating the improvements or additions they consider necessary;
4. Establish whether each consortium partner has issued an audit report (exemption report)
The validation process for the project will take place over the first calendar quarter of 2023. The project timeframe is the 28th of June 2022 and closes on the 27th of December.
Each partner is obligated to maintain the following deadline:
The meta audit report needs to be submitted no later than 19th of April 2023 by Tearfund NL to the DRA.
Final report deadline to Tearfund NL: 6-03-2023
Audit report deadline to Tearfund NL: 11-03-2023
Part 1: Qualitative questions
Part 2: Pricing
Prices must be valid for a minimum of 90 days from the date of submission.
Please submit your offer no later than Wednesday the 23rd of November by e-mail to Sander Venema and Gerard van de Pol, via firstname.lastname@example.org and email@example.com.
In case of any queries, please contact Sander Venema, via firstname.lastname@example.org.
Annex 1: DRA Audit protocol