Terms of Reference for External Auditor for JRS Project
Dear Sir/Madam,
The Jesuit Refugee Service (JRS) South Sudan is an international Catholic organization with a mission to accompany, serve, and advocate on behalf of refugees and other forcibly displaced persons, that they may heal, learn, and determine their own future. Our work expresses the commitment of the Society of Jesus (the Jesuits) to stand with refugees around the world.
As non-profit organization JRS is operating in three locations: Western Equatoria, Upperline (Maban/Renk) and Country office in Juba. Our main programs are Education, Protection and Mental Health and Psychosocial Support (MHPSS), Peacebuilding and reconciliation, and Livelihood programme. Our main sources of revenues are from Governments, Religious, Jesuits, Non-Profit Organizations, Households/individuals, others.
The Jesuit Refugee Service South Sudan is seeking a registered qualified audit firm, with relevant non-profit sector expertise, to conduct external audit for its project: Improving food security and nutrition to support learning opportunities for vulnerable children in South Sudan, being implemented in Western Equatoria
TABLE OF CONTENTS
- Background.
- Scope of the Audit.
- Audit Report and Management Letter.
- Auditor Independence and Qualifications.
- Access to Facilities and Documents.
Annex 1: Audit Services Required.
A. BACKGROUND
Terre des Hommes Deutschland e.V. (TDH) is an international non-profit and non-governmental development organization based in Germany. TDH supports implementation of programmes in the Eastern, Western and Southern Africa regions through its Africa Coordination Office (AFCO).
The objective of the TDH programme is to support projects that contribute to the improvement of the lives of children and the realization of children's rights, particularly for children and young people in vulnerable and disadvantaged situations.
The TDH programme is implemented through a network of local and international partners established in various countries, including Mozambique, Namibia, South Africa, Zambia, Kenya, South Sudan, Somalia, Mali, Burkina Faso and Zimbabwe.
In 2026, TDH received funding from the Federal Ministry for Economic Cooperation and Development (BMZ) for four-year project to be implemented by Jesuit Refugee Service (JRS). The project has an estimated total budget of 1,306,752 Euros.
The purpose of this Terms of Reference (ToR) is to engage an independent and suitably qualified external audit firm to audit the financial statements and assess the financial management and internal control systems of the project for the financial years from 1 October 2026 to September 2030.
B. SCOPE OF THE AUDIT
These Terms of Reference address the requirement for an external audit of the financial statements of the JRS Project for the calendar year 2026, covering the period from 1 October 2026 to 30 September 2030
The final signed audit report shall be submitted by 23 February every year, and the Management Letter shall be submitted by 16 February every year.
Please provide your financial proposal according to the detail below.
Financial Year
2026
2027
2028
2029
2030
Budget EURO
89,524
396,387
357,752
302,679
160,409
The auditor shall submit the annual audit report to the relevant management of JRS and the TDH Regional Office and Head Office in both hard-copy and scanned electronic formats. The auditor shall provide any clarifications on the report reasonably requested by management.
The audit shall be conducted in accordance with the International Standards on Auditing (ISA) and other applicable professional and regulatory requirements. The auditor shall obtain sufficient and appropriate audit evidence to support the audit opinion and to determine whether the financial statements present fairly, in all material respects, the financial position and financial transactions of the project.
The auditor shall disclose in the audit report any significant departure from the applicable accounting or auditing standards and indicate the alternative standards, procedures, or approaches applied.
Further details of the required audit procedures are provided in Annex 1: Audit Services Required.
C. AUDIT REPORT AND MANAGEMENT LETTER
1. Audit Report
The audit report shall clearly state the auditor's independent opinion and shall include, at a minimum, the following:
1.1 Title, Addressees and Introductory Paragraph
The audit report shall include:
Identification of the financial statements and financial information audited, including the financial period covered;
A statement of management's responsibility for the preparation and presentation of the financial statements; and
A statement of the auditor's responsibility to express an independent opinion based on the audit conducted.
1.2 Scope and Methodology
The report shall include a description of the scope and methodology of the audit, including:
The accounting standards and principles applied, including any significant deviations and their effect on the financial statements;
Confirmation that the audit was conducted in accordance with the International Standards on Auditing (ISA); and
A description of the principal audit procedures and work performed.
1.3 Auditor's Opinion
The auditor's opinion shall, at a minimum, address:
Whether the financial statements and supporting schedules fairly present, in all material respects, the receipts and expenditures of the project and whether project funds have been used for the purposes defined in the approved work programme and financing agreement;
Whether the financial transactions reflected in the financial statements are, in all material respects, in accordance with applicable regulations, procedures, approved budgets, financing agreements, and other relevant directives; and
The auditor's assessment of the adequacy and effectiveness of the project's financial management and internal control systems, including any material weaknesses identified.
Where applicable, the auditor shall clearly disclose any qualifications, reservations, emphasis of matter, or other matters arising from the audit.
The audit report shall be prepared in English. Financial statements and supporting financial information shall be presented in the project's reporting currency USD, unless otherwise agreed with TDH.
2. Management Letter
Upon completion of the audit, the auditor shall submit a Management Letter to Jesuit JRS and TDH.
The Management Letter shall include, at a minimum:
- An assessment of the effectiveness and efficiency of the administration, financial management, and internal control systems of JRS.
- A description of any significant or specific internal control weaknesses identified during the audit;
- The potential risks and implications associated with the identified weaknesses;
- Practical and clearly defined recommendations for addressing and eliminating the weaknesses identified;
- Management's responses to each audit finding and recommendation; and
- Where applicable, an indication of the responsible person and expected timeframe for implementing the agreed corrective actions.
The auditor shall discuss the draft Management Letter with management before issuing the final version.
3. Auditor's Certificate
The final auditor's certificate shall contain, at a minimum, the following statement:
"We hereby certify that we have audited the statement of accounts of Jesuit Refugee Services South Sudan in respect of the financing of the project:
Improving food security and nutrition to support learning opportunities for vulnerable children in South Sudan.
To this end, we have examined the books of account, vouchers, supporting documents and reports and confirm that:
Evidence of receipts and expenditure has been properly provided in the form of supporting documentation and vouchers.
The expenditures for which supporting evidence has been provided are in accordance with the approved purpose as set out in the Financing Plan. Any deviations from the Financing Plan have been separately identified and explained.
The amount and source of documented income accounted for as counterpart contributions from the project-executing agency, target groups, and/or other agencies in the project country have been properly identified and disclosed.
The terms and conditions established by the donor have been complied with, except for the matters specifically identified and explained in this report.
Any other significant matters or observations arising from the audit are disclosed in the audit report and/or Management Letter."
4. Receipts and Payments Statement
The Receipts and Payments Statement shall be presented in a format consistent with the approved project budget and financing plan.
Any material changes in the presentation or classification of budget lines shall be clearly explained and agreed with TDH where applicable.
D. AUDITOR INDEPENDENCE AND QUALIFICATIONS
The auditor must be completely independent of the project's management and must not have any financial, commercial, or other relationship that could reasonably be perceived as compromising the auditor's independence or objectivity.
The auditor shall not, during the period covered by the audit or during the performance of the audit, be employed by, serve as a director of, or have any financial or close business relationship with any senior member of management of TDH, JRS, or any associated project or partner of TDH.
The auditor shall disclose any actual, potential, or perceived conflict of interest or other relationship that may compromise, or appear to compromise, their independence.
The audit firm must have demonstrated experience in applying the **International Stand...