A. BACKGROUND

Terre des Hommes Deutschland e.V. (tdh) is an international non-profit and non-governmental development organisation based in Germany. tdh implements programmes in the Southern Africa region through its Regional Office in South Africa. The objective of the tdh programme is to support projects that contribute to the improvement of the lives of children and the realisation of children's rights, particularly for children and young people in vulnerable and disadvantaged situations.

In 2025, TDH received funding from the Federal Ministry for Economic Cooperation and Development (BMZ) for a three-year project to be implemented by three partners: ZELO (Zimbabwe), Environment Africa (Zambia), and Kuwuka (Mozambique). The project has an estimated total budget of EUR 923,292, subdivided as follows:

Partner Country	Budget (EUR)
Kuwuka Mozambique	305,985
Environment Africa Zambia	287,499
ZELO Zimbabwe	329,808
Total	923,292

The purpose of this Terms of Reference (ToR) is to engage an independent and suitably qualified external auditor to audit the financial statements and assess the financial management and internal control systems of the project for the financial year ending 31 December 2026.

B. SCOPE OF THE AUDIT

These Terms of Reference address the requirement for an external audit of the financial statements of the MAP2 Project for the calendar year 2026, covering the period from 1 January 2026 to 31 December 2026.

Final signed audit report submission: 10 March 2027
Management Letter submission: 8 March 2027

The audit shall be conducted in accordance with the International Standards on Auditing (ISA) and other applicable professional and regulatory requirements.

C. AUDIT REPORT AND MANAGEMENT LETTER

1. Audit Report

The audit report shall include:

Title, Addressees and Introductory Paragraph: Identification of financial statements, management's responsibility, and auditor's responsibility.
Scope and Methodology: Accounting standards applied, confirmation of ISA compliance, and description of procedures.
Auditor's Opinion: Fair presentation of receipts/expenditures, compliance with regulations/budgets, and assessment of internal control systems.

The report shall be prepared in English. Financial statements shall be presented in Mozambican Metical (MZN), USD, and Zambia Kwacha.

2. Management Letter

The Management Letter shall include an assessment of effectiveness/efficiency of administration, identification of internal control weaknesses, potential risks, practical recommendations, and management responses.

3. Auditor's Certificate

The certificate must confirm that evidence of receipts and expenditure has been properly provided, expenditures align with the Financing Plan, counterpart contributions are disclosed, and donor terms have been complied with.

4. Receipts and Payments Statement

Presented in a format consistent with the approved project budget and financing plan.

ANNEX 1: AUDIT SERVICES REQUIRED

The audit shall cover the following areas:

Human Resources: Recruitment, employment contracts, payroll, taxes, and compliance with employment legislation.
Finance: Budgetary control, cash/bank management, segregation of duties, and financial reporting.
Procurement: Thresholds, bidding processes, evaluation, contract approval, and verification of goods/services.
Asset Management: Asset registers, tagging, verification, and disposal procedures.
Cash Management: Bank reconciliations, petty cash, and authorization of payments.
General Administration: Travel expenditure, lease management, and records management.
Information Systems: Access controls, data security, and backup procedures.

D. AUDITOR INDEPENDENCE AND QUALIFICATIONS

Independence: The auditor must be completely independent of project management with no financial or commercial relationships with tdh, Kuwuka, Zelo, or Environment Africa.

Qualifications: The firm must have demonstrated experience in applying ISA and auditing projects funded by international donors. Proposals must include CVs of the principal/partner, audit partner, managers, supervisors, and key personnel.

E. ACCESS TO FACILITIES AND DOCUMENTS

The auditor shall have full and unrestricted access to all records, including books of accounts, bank statements, vouchers, budgets, contracts, payroll, and asset registers.

SUBMISSION DETAILS

Proposals should be submitted to:
ZELO
Attention: Mrs Tarisai Munemo Finance & Admin Manager
Zimbabwe Environmental Law Organisation 26B Seke Road, Hatfield-Harare
Email: tarisai@zela.org
Cell: 00263 77 435 5269

For further information:
Sitha Nkomo
Email: s.nkomo@tdh.de
Tel: +263 77 104 3523

Closing Date: 08 March 2027