External Auditor

Key Responsibilities

• Having the auditor express his or her opinion on the financial report to ensure the person provide an accurate and faithful picture of the revenues and expenses of projects.
• Evaluating the internal control procedures (purchases, reception, and storage of purchased goods, contracting with a third party, ...) of projects through an evaluation of the internal control risks and the substantive deficiencies of this control.
• Checking the compliance with the applicable laws and regulations to ensure that the recipient of the funds satisfactorily complied with the terms of the contract between the parties.
• The representation letters the auditor must receive from the NGO’s senior managers, and where they attest to the best of their knowledge that the financial report covers all transactions made and that it is accurate and complete in all respects.
• Making the inventory of the material and the equipment of projects.
• Ensuring that the NGO staff enjoyed their rights.
• Providing a complete report on the fiscal and social situation of Farm Radio International in the country with suggested solutions in case of non-compliance.
• Management of cash and bank accounts; monthly reconciliation of balance sheets; cash management procedures and their validity in terms of control
• Payroll management, recording, and control
• Recording of funds received from funders, and control of their appropriate use in accordance with terms defined by funders
• Books of account, vouchers, and other documents
• Budgetary control
• And more generally, the adequacy of practices regarding relevant procedure manuals will be checked, as well as the quality of these manuals.

Methodology

The work shall be done based on documents. The audit shall follow a risk-based approach to assessing the risks faced by Farm Radio International.

Timing

The indicative duration for the completion of each of the above audit assignments is a maximum of thirty (30) days from the date notified to the audit firm by Farm Radio International for the launch of the relevant assignment.

Experience

• The consultant must be an independent auditing and accounting firm, usually engaged in auditing, and regularly registered with an Order of Chartered Accountants internationally recognized by IFAC or FIDEF (copy of attestation or certificate of affiliation), with at least 10 years of proven experience in financial and accounting auditing of development projects and acceptable to GAC. This criterion is eliminatory.
• The consultant must have at least a solid experience in financial and accounting audit in general.
• The consultant must have a confirmed experience in the financial audit of the accounts of similar projects funded by donors, especially Global Affairs Canada, GIZ, USAID, UKAID.
• For this criterion, the amounts of projects audited over the last five years will be considered.
• The key staff of the assignment shall include at least a mission manager, who is a Certified accountant, with at least 7 years of experience in financial audit and a good knowledge of fiduciary management procedures and audits of projects/programs funded by Global Affairs Canada or another development partners.
• A chief of mission who has at least a university degree in audit, accounting, and other graduate degrees in management and audit, and with an experience of 5 years at least in financial audit and a good knowledge of fiduciary management procedures and audits of development projects.
• A senior auditor with a university degree in audit/accounting, with a minimum of 5 years of experience in fiduciary management or development project auditing.
• An expert in procurement with a university degree in engineering, public administration, business law or management, with at least 5 years of professional experience, including at least 3 years of experience in procurement area as expert in procurement for development project or program or in an international organization. An experience in the auditing of procurement for a development project will be an asset.

Service Provision

• Offers of services shall include a description of the service ranging, a schedule of the tasks, and a comprehensive description of the composition of the audit team and the details of the honorariums and fees.

Salary: Attractive

Location:  Accra