Diakonie Katastrophenhilfe. Islamabad office seeks to appoint auditor to audit their financial statements / for its institutional audit for the year ending 30^th June 2023 with approx. PKR 25 - 30 million annual budget

Tasks of the assignment:

1. Express an opinion on whether the financial statement(s) for the project(s) under consideration give a true and fair view of the assets, the financial position and the results of operations of the audited project
2. In arriving at their opinion, they are required to consider the following matters and to report on them accordingly:

• whether proper accounting records have been kept by the project holder
• whether the project holder’s financial statement is in agreement with the accounting records and returns
• whether funds from DKH were utilized in compliance with the purpose of the earmarking of funds. 
• whether the auditors have obtained all the information and explanations which they consider necessary for the purpose of their audit

Requirements at end of the assignment:

• Auditor’s report/opinion including a compliance statement in respect of the earmarking of DKH funds
• Audited financial statement(s) of the project(s) under consideration
  (balance sheet, income and expenditure account of the project holder, if relevant in the given context of the project)
  (receipt and payment account/cash flow statement of the project including opening and closing balances of earmarked funds and a plan-actual comparison/variance report with the approved budget)
• Management Letter (if relevant in the given context of the project)
  (including comments on the implementation of the previous year’s recommendations and new recommendations)
• Notes to the accounts (if relevant in the given context of the project)

a)      list of income/receipts according to origin/source

b)      foreign currency transactions (incl. examination of exchange transactions)

c)      list of all bank accounts in the country.

d)      list and explanations of debts/accounts receivable related to debtors, amount, reason, and time of emergence.

e)      list and explanation of liabilities related to creditors, amount, reason, and time of emergence, incl. the balance of earmarked funds according to origin/purpose

f)       statement on assets, in particular evidence of new acquisitions and compliance with the DKH approval, if applicable (e.g. buildings, vehicles)

g)      legal claims of staff to severance pay and retirement pensions

Required documents for application:

-          Proof of legal status.

-          Proof of membership (National and International)

-          Technical offer with proof of relevant experience in the field of humanitarian aid of the applicant and the staff in charge of the audit

-          entitlement as a publicly certified auditor

-          financial offer in local currency, USD or Euro