Institutional Audit Serevices

ACROSS is committed to achieving diversity in terms of gender, nationality, and culture. National and International Audit Firms are equally encouraged to apply. All applications will be treated with the strictest confidence.

ACROSS does not tolerate sexual exploitation and abuse, any kind of harassment, including sexual harassment, and discrimination. All selected candidates will, therefore, undergo rigorous reference and background checks.

Background

ACROSS is an inter-denominational Christian Organization founded in 1972 and duly registered to operate in Kenya, South Sudan, and Uganda. The headquarters are in South Sudan, while the international liaison office and sub-office are in Nairobi Kenya and Arua Uganda respectively. ACROSS is seeking for a qualified Audit Firm to audit its financial statements for the financial year ending 31 December 2023, and the respective areas of responsibility of the management. The audit will be undertaken to address the following objectives:

• To perform the audit in accordance with International Standards on Auditing (ISAs) and provide an auditor’s opinion as to whether the financial statements of ACROSS South Sudan have been prepared, in all material respects, in accordance with generally accepted non-profit accounting principles and applicable international financial reporting standards; and

• To report on the ACROSS South Sudan’s compliance with the terms and conditions of funding partners’ agreement with respect to the use of funds provided by donors; and

• To report on significant control weaknesses and make recommendations for improvements as appropriate.

Responsibilities of ACROSS South Sudan Management and Auditors

Management of ACROSS South Sudan, is responsible for maintaining proper accounting records and preparing the financial statement that reflect a true and fair view of ACROSS South Sudan’s financial affairs for the financial year ending 31 December 2023. This includes the maintenance of adequate accounting records and internal controls, the selection and application of accounting policies, and the safeguarding of the assets of ACROSS South Sudan. ACROSS Management is also responsible for making available to the Auditors, as and when required for the audit purposes, all accounting records and all other records and related information, including minutes of all management meetings.

The Auditors have a Responsibility to Report:

whether, in their opinion, the financial statements of ACROSS South Sudan have been prepared, in all material respects, in accordance with generally accepted non-profit accounting principles and applicable international financial reporting standards; and

Whether relevant accounting policies and administrative controls were designed and placed in operation and to report any weaknesses noted, together with recommendations thereon.

In arriving at their opinion, the Auditors shall consider the following matters and report on any in respect of which they are not satisfied:

• Whether proper accounting records have been kept.

• Whether ACROSS South Sudan’s financial statements agree with the accounting records and returns.

• Whether the financial statement have been prepared in conformity with appropriate and acceptable accounting standards and principles; and,

• Whether the Auditors have obtained all the information and explanations that they considered necessary for the purpose of our audit.

The Auditors have a professional responsibility to report if the financial statements do not comply in any material respect with generally accepted accounting principles.

Scope of Audit

The audit to be conducted in accordance with International Standards on Auditing. Those Standards require that auditors plan and perform the audit to obtain reasonable assurance that the financial statements are free of material misstatements. The audit will be conducted in such a manner as the auditors consider necessary to fulfill their responsibilities and will include such tests of transactions and of the existence, ownership and valuation of assets and liabilities, as they consider necessary.

Auditors shall obtain an understanding of the accounting system to assess its adequacy as a basis for the preparation of ACROSS South Sudan’s financial statement and to establish whether proper accounting records have been maintained. Auditors shall expect to obtain such relevant and reliable evidence as they consider sufficient to enable them to draw reasonable conclusions there from.

The nature and extent of their tests will vary according to their assessment of the ACROSS South Sudan’s accounting system and system of internal control (where they wish to place reliance on it) and may cover any aspect of ACROSS South Sudan’s operations.

Auditors shall report to ACROSS Management any significant weaknesses in or their observations on, the ACROSS South Sudan’s internal control systems which come to their notice and which they think should be brought to Management attention.

Auditors’ work will be planned and incorporated into an audit plan. This may be varied based on their findings during the audit. The audit will be conducted at the ACROSS South Sudan offices in Juba, South Sudan and the auditor will not be required to visit project implementation sites.

Management Representations

The information used by the management in preparing the financial statement will invariably include facts or judgements, which are not themselves recorded in the accounting records. As part of the normal audit procedures, Auditors shall request appropriate Management or senior officials to confirm in writing each year such facts or judgements and any other oral representations which have been received from them during the audit on matters having a material effect on the financial statement. Auditors will also ask them to confirm in that letter that all-important and relevant information has been brought to their attention.

Other Requirements

To assist with the examination of financial statements, auditors shall request sight of all documents or statements, including any statements prepared by management, which are due to be issued with the financial statement.

Detection of Fraud, Error and Non-compliance with Laws and Regulations

The responsibility of safeguarding the assets of ACROSS South Sudan, the maintenance of adequate internal controls and the prevention and detection of fraud, error and non-compliance with laws or regulations rests with the Management. Management is also responsible for identifying and ensuring that ACROSS South Sudan comply with the laws and regulations applicable to its operations.

Preparation of Financial Statements

ACROSS South Sudan is responsible for all book-keeping and accounting functions and the preparation of the financial statement and supporting schedules.

Timetable

Auditors shall agree with ACROSS Management on the specific timetable for undertaking and completing the work.

Fees

The Audit firm shall quote an all-inclusive negotiable fee for the audit of ACROSS South Sudan’s financial statements for the year ended 31 December 2023 Including 20% withholding tax on the audit services.

Qualification / Requirements

The firm must meet the following minimum requirements to be considered for the evaluation pursuant to this request for proposal.

1. Firm profile

2. Valid certificate of incorporation, chamber of commerce, operational license, tax registration

3. Valid tax compliance certificate

4. Firm Registration certificate with a recognized accounting body

5. Valid Auditor’s practicing license from a recognized accounting body

6. Membership certificate for the Audit team in a good standing

7. Detailed CVs of key personnel

8. Three reference letters

All applicants must be a member / member of the Institute of Certified Public Accountants / Chartered Accountants of a recognized accounting body. Affiliation with international audit firms is an asset.

Evaluation/ Criteria

The criteria for evaluation and selection of the Auditor or an Audit firm will be based on the following headings on a percentage split between the quality aspect of your technical and financial.