ANNOUNCEMENT FOR CONTRACTING PROJECT AUDIT SERVICE

ANNOUNCEMENT FOR CONTRACTING PROJECT AUDIT SERVICE

 

 

Psycho Social Centre “Vatra” in the framework of the project “Empowering the social and economic position of victims of trafficking and potential victims of trafficking for a successful reintegration in the social life” funded by Royal Norway Embassy, Pristina, Kosovo, announces the call for contracting an Auditing Company for performing of financial auditing of this project with time frame Below of Reference:

 

Terms of References

 

External Audit for Project

 

“Empowering the social and economic position of victims of trafficking and potential victims of trafficking for a successful reintegration in the social life”

Date: 12/02/2018
TOR REFERENCE NB. 3

Project :
“Empowering the social and economic position of victims of trafficking and potential victims of trafficking for a successful reintegration in the social life”
Project Nb.
ALB -14/0013
Project period:
01 December 2014 – 28 February 2018
Date of signature
12 December 2014
Donor
Royal Norway Embassy, Pristina, Kosovo

Introduction

Background Information on Vatra organization

“Vatra” Psycho-Social Centre is an Albanian non-profit organization, which provides services and expertise for the prevention and protection of victims of trafficking, and domestic and community violence.

The main aspects of the work of the Centre include:

Prevention of trafficking in human beings and all forms of violence, and the problems giving rise to these phenomena.
Rehabilitation and reintegration of victims of human trafficking and violence.
Building capacities for the representatives of public and private institutions.
Lobbying and advocacy to contribute in the creation of a policy and legislative environment which responds to key girls, women and children rights issues in the country.

Project /Action Description

The project “Empowering the social and economic position of victims of trafficking and potential victims of trafficking for a successful reintegration in the social life” is designed based on Psycho – Social Centre “Vatra” mission and its field of activity. This project is built up on the previous experience (from 2001) and action on reintegration assistance of Vatra for victims of trafficking. The project operates in order to continue and to complement the current activities carried out by Vatra Center. Vatra Centre through this project in cooperation with its partners at local and central levels continued the efforts in terms of:

1. Provision of services for the socioeconomic empowerment of former victims of trafficking

2. Strengthening of cooperation with other anti-trafficking actors in Albania.

3. Capacity building of representatives of state and non-state institutions in Northern Albania.

4. Lobbying and advocacy in protection of the rights of victims of trafficking/potential victims of trafficking.

Concretely:

1. Psycho Social Centre Vatra continued through this project to support victims of trafficking with reintegration services in three phases’ reintegration approach and in different accommodation premises (Shelter, apartment, family etc.) in accordance with their needs.

Activities of the project will support the victims of trafficking with full package reintegration services to address their needs such as: receiving beneficiaries at the Reintegration Centre and identifying their immediate needs; providing psycho-social support in planning and implementation of the reintegration process, health care, legal assistance, vocational training, preparation for job placements and job placement, education, family mediation and helping build social support, life skills development for long-term reintegration, monitoring and follow up of former victims of trafficking.

2. Psycho Social Centre Vatra is member of the National Referral Mechanism, , Regional Anti-trafficking Committee/ Technical Table, different national and international networks and coalitions. Thus, during the implementation of this project Vatra Centre reinforced the coordination and cooperation with the organizations and institutions in other countries for the identification, referral, protection and assistance of victims of trafficking that are trafficked through international borders. Vatra Centre offered its expertise to the organizations that requested to take over counter trafficking responsibilities in the field of assistance as defined in the National Action Plan.

3. Trainings for Psycho Social Centre Vatra’s staff, other NGOs and institutions . Vatra made efforts for the advancement of the professional knowledge of its own staff as a key in the provision of high standard assistance. Vatra Centre offered also trainings and technical support to other NGO-s and state institutions which provide direct assistance and/or seek to provide direct assistance to victims of trafficking in relation to the Standard Operating Procedures for the Identification
and Referral of Victims of Trafficking and Potential Victims of Trafficking, national legislations etc.

4 Psycho Social Centre Vatra with National Ant trafficking Shelter Coalitions and other anti-trafficking actors lobbied and advocated at the Albanian government institutions for the strengthening and sustainability of efforts to reintegrate victims of trafficking and to provide quality and sustainable services. Efforts focused on issues of taking responsibilities for the implementation of the Anti-trafficking Mechanisms and provision of services while protecting the rights of this target group; in securing state funding for reintegration programs and services; as well as the improvement of the legal framework and social policies in the anti-trafficking field. As the result of the involvement in different initiatives during these there years important changes are made in legislation and policies. These are described in the Progress Report of this project.

Rationale for service

Vatra in Albania is requesting a certified company to perform specific Audit for Project “Empowering the social and economic position of victims of trafficking and potential victims of trafficking for a successful reintegration in the social life” funded by Royal Norway Embassy, Pristina, Kosovo for the period year 1 December 2014 to 28 February 2018.

The Audit will be performed on yearly basis. The first Audit will cover the period 1 December 2014 to 28 February 2018.

Objectives and scope of the audit

The objective is to audit the financial report for the period 1 December 2014 to 28 February 2018 as submitted to Norway Embassy in Pristina, Kosovo and to express an audit opinion according to ISA 800/805 on whether the financial report of the project “Empowering the social and economic position of victims of trafficking and potential victims of trafficking for a successful reintegration in the social life” is in accordance with Royal Norway Embassy, Pristina, Kosovo’s instruction for financial reporting as stipulated in the agreement including appendix between parties.

II. Additional assignment; according to agree upon procedures ISRS 4400, review the following areas in accordance with the Terms of reference below

Follow up whether salary costs debited to the project/programme are recorded throughout the duration of the year in a systemized way and examine whether the salary costs can be verified by sufficient supporting documentation.
Examine whether the financial report includes a comparison, for every budget item, between the actual costs/expenditures of activities and the budgeted costs/expenditures as approved by Norway Embassy in Pristina, Kosovo for the period.
Based on materiality and risk the auditor shall examine whether there is supporting documentation related to incurred costs.
Follow up if Vatra has implemented recommendations from previous audits of this project.
Examine whether foreign exchange gains and losses are disclosed in accordance with what is stipulated in the agreement including appendixes.
Psycho – Social Centre Vatra’s compliance with the applicable tax legislation in regard to taxes and social security fees.
Follow up whether Psycho – Social Centre Vatra has adhered to the procurement guidelines stated in the agreement with Royal Norway Embassy, Pristina, Kosovo
Review if outgoing balance for previous period is the same as incoming balance for the current period.
If Vatra applies modified cash basis as accounting principle, the auditor shall motivate whether the applied accounting principle is acceptable for this type of financial report.
Assess how Vatra has implemented the risk mitigation measures identified for the project “Empowering the social and economic position of victims of trafficking and potential victims of trafficking for a successful reintegration in the social life”

Follow up of funds that are channelled to implementing partners

Does the Cooperation Partner have signed agreements with its partner organisations?
Are the audit requirements in agreements with partner organisations in accordance with the audit requirements as stipulated in Psycho – Social Centre Vatra’s agreement with Norway Embassy in Pristina, Kosovo?
Review whether there is an unbroken chain of audited financial reports according to the requirements as stipulated in the agreement between Psycho – Social Centre Vatra and Royal Norway Embassy, Pristina, Kosovo, for funds disbursed for this project. The review shall include verifications of all audited financial reports and verification of all “Certification of Final Financial and Narrative Reports by Recipient Organisation for funds provided by the donor”. The review shall include whether Vatra makes documented assessments of the audited financial reports submitted to Vatra and whether these reports are followed-up by Vatra. The review shall also include any observations from auditors that AAA should be informed about.
Are the same requirements for reporting exchange rate gains/exchange rate losses as stipulated in the agreement between Psycho – Social Centre Vatra and Royal Norway Embassy, Pristina, Kosovo, ?

III. The reporting

The scope of the audit shall be stated in the report and the methodology used shall be presented.

The reporting shall be signed by the responsible auditor (not just the audit firm) and title.

The reporting from the auditor shall include an independent auditor’s report in accordance with the format in standard ISA 800/805 and the auditor’s opinion shall be clearly stated, as well as a Management letter with audit findings and weaknesses identified during the audit process. The auditor shall regardless of materiality, quantify the amount for costs lacking sufficient supporting documentation. The auditor shall make recommendations to address the weaknesses identified and the recommendations shall be presented in priority order. If the auditor assesses that no findings or weaknesses have been identified during the audit that would result in a Management Letter, an explanation of this assessment must be disclosed in the audit reporting.

Measures taken by the organisation to address weaknesses identified in previous audits shall also be presented in the Management Letter.
The additional assignment according to agree upon procedures ISRS 4400 under paragraph III, shall be reported separately in a “Report of factual findings”.

If the auditor conducts an additional assignment according to ISRS 4400 and assesses that the observations presented in the “Report of factual findings”, include the information that would have been included in a Management Letter, a Management Letter does not need to be developed. In such a case, the “Report of factual findings” shall include an explanation of why a Management Letter has not been developed.

Qualifications or Specialized Knowledge/Experience Required

IEKA registered company;
Internationally recognized company;
Min 10 years working experience, additional experience will be preferred;
Experience with financial auditing of donor funding.
Timeframe:

 

The submission of the Final Audit Report will be no later on 20 March, 2017.

Submission of Application:

All applications should submit the Technical proposal including:

Company CV,
NIPT copy,
IEKA registration,
CV of key staff,
Short description of how the assignment will be designed and implemented (Audit Methodology).
Financial Offer . Number of working days and fee per day

Applicants may also submit their application in hard copy no later than 28 February 2018 at 17:00 pm to the following address:

Address : Qendra Psiko- Sociale “Vatra”

Rruga: Nermin Vlora Falaski,
Nd.1, H 11, Ap 8. 9402
Vlore – Albania

Evaluation Criteria

Selection of the individual will be based on:

Criteria
Points
Working Experience
60
Financial offer
40

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