External Audit Opportunity for GFFO-Funded Project in West and Central Africa-Apply before 29 Mar 2026
An external audit consultancy opportunity has been announced by CARE Deutschland for a donor-funded project supported by the German Federal Foreign Office. This assignment targets the West and Central Africa region, specifically in Niger, Democratic Republic of the Congo, and Mali.
The consultancy is ideal for qualified audit firms with experience in donor-funded humanitarian projects and international financial compliance.
Project Background and Context
The project, implemented from May 2023 to December 2025, focuses on gender-related humanitarian interventions. It is executed through local partner organizations in each country, including civil society groups working on women’s empowerment and protection.
CARE Deutschland, as the grant recipient, is responsible for ensuring that all partners comply with donor requirements. As part of this obligation, an independent external audit must be conducted covering the full implementation period.
Key objectives of the audit include:
- Ensuring financial transparency and accountability
- Verifying that project funds were used for their intended purpose
- Confirming compliance with donor regulations and grant agreements
Scope of the External Audit
The selected audit firm will review financial statements and supporting documentation for the entire project lifecycle. The audit must align with the donor’s strict financial and reporting standards.
Core audit tasks include:
- Verification of income and expenditure using a cash accounting basis (FIFO method)
- Assessment of whether funds were spent within the agreed timeframe
- Review of currency conversions between local currencies and euros
- Evaluation of compliance with grant conditions
- Identification of any irregularities, non-compliance, or unlawful activities
The auditor must also ensure that any deviations from the approved budget—especially those exceeding 20%—are clearly explained and justified.
Audit Methodology and Approach
The audit will be conducted primarily remotely, with site visits to partner offices in Niger, the Democratic Republic of the Congo, or Mali only if necessary.
The auditor is expected to apply a rigorous and structured methodology, including:
- Reviewing financial records, vouchers, and supporting documents
- Requesting a management representation letter confirming data accuracy
- Assessing internal control systems and risk management processes
- Verifying subcontracted activities and associated costs
- Maintaining a comprehensive audit trail and documentation
Professional judgment is essential, and any limitations in scope must be clearly documented in the final report.
Key Deliverables
The audit firm will be responsible for producing several outputs in line with donor requirements:
- Draft audit report for review
- Final audit report (five original copies in English)
- Detailed Management Letter outlining findings and recommendations
- Completed donor-required audit questionnaire
The auditor’s certificate must confirm:
- Proper documentation of all financial transactions
- Alignment of expenditures with the approved project plan
- Disclosure of any deviations or compliance issues
- Adherence to donor conditions
Timeline and Duration
The assignment follows a fixed timeline:
- Start date: 20 April 2026
- Draft report submission: 30 May 2026
- Final report submission: 15 June 2026
The selected firm must also remain available to address any follow-up queries from the donor after submission.
Eligibility Criteria for Audit Firms
To qualify for this consultancy, audit firms must meet the following requirements:
- Membership in an internationally recognized statutory auditing body
- Proven independence and professional integrity
- Demonstrated experience in auditing donor-funded or public sector projects
- Regional experience in West and Central Africa is an advantage
- Availability of a qualified and experienced audit team
Proposal Submission Requirements
Interested firms must submit a complete proposal in English consisting of:
Technical Proposal
- Company profile and capacity statement
- Audit methodology, including sampling and risk assessment approaches
- Team composition, roles, and availability
Financial Proposal
- Total cost in euros
- Detailed breakdown of fees, travel, and additional costs
- Inclusion of all applicable taxes
Supporting Documents
- CVs of key personnel
- Proof of registration and professional accreditation
- Contact details of a focal point
Application Process and Deadline
Applications must be submitted via email with the appropriate subject line indicating the audit reference and region. The deadline for submission is 29 March 2026 at 23:59 CET.
Late submissions will not be accepted, and only shortlisted firms will be contacted for further evaluation.
Why This Audit Opportunity Is Important
This consultancy provides a significant opportunity for audit firms to contribute to transparency and accountability in international development projects. By ensuring compliance with donor requirements, the selected auditor will play a critical role in strengthening financial governance and supporting impactful humanitarian interventions across West and Central Africa.
Firms with strong expertise in financial auditing, donor compliance, and international development are encouraged to apply and take part in this high-impact assignment.
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