Financial Audit / “Promoting Women’S Participation In Local Governance And Development” At Mosa
MOSA is the first entity to initiate the integration of gender mainstreaming into its strategy, policies and plans. However, it should be noted in this context, the presence of a national strategy for women that has encountered all women’s issues and stressed the importance of gender mainstreaming in relevant plans and policies.
The objective of the audit is to provide an independent professional opinion on the project financial statements, which includes an opinion on the eligibility of expenditures and compliance with the relevant agreements.
The purpose of this contract is to enable the Auditor to present an opinion on whether:
The Financial Statements and transactions present fairly, in all material respects, the actual expenditures incurred for Promoting Women’s Participation in Local Governance and Development Project for the period between March 2010 till March 2015 in conformity with the applicable Contractual Conditions; and
The Project funds provided by the Italian Embassy have, in all material respects, been used in
The auditor should conduct its verification on the basis of an inquiry and analysis, (re)computation, comparison, other accuracy checks, observation, inspection of records and documents and by interviewing the beneficiary.
A- The auditor shall examine the following documentation:
1- Grant agreement and its amendments
2- All financial reports delivered by MOSA on quarterly basis
3- For staff costs;
Salary slips, Contracts of employment, Other documents (e.g. personnel accounts, social security legislation, invoices, receipts etc…), Proof of payments, Staff’s activities reports
4- For Equipment;
Invoices, Delivery slips / certificate of first use, Proof of payment for contracting;
The call for tender, Tenders (if applicable), Justification for the choice of contractor, Contracts with sub-contractors (if applicable), Invoices, Declarations by the beneficiary, Proof of payments
5- For running costs;
Invoices and Proof of payments
6- For travel costs
Transport invoices and tickets, Declarations by the beneficiary, Proof of payments
B. The auditor should verify that the costs declared:
1- Are linked to the subject of the grant agreement and indicated in the estimated operating budget of the beneficiary attached to the grant agreement (please refer to the latest version in case of amendments);
2- Are necessary to implement the annual work program which is the subject of the grant
3- Are reasonable and justified, and comply with the requirements of sound financial management, in particular regarding economy and efficiency;
4- Have been incurred during the duration of the work program, as defined in the Grant agreement (with the exception of future invoices and costs related to final reports);
5- Are identifiable and verifiable, in particular being recorded in the accounting records of the beneficiary and determined according to the basis of the procurement and selection procedures for service providers.
6- Comply with the requirements of applicable tax and social legislations;
7- Are in accordance with provisions of the Grant Agreement.
8- Have been converted to euro at the rate foreseen in the Grant
The Consultant must also observe the latest Communication and Visibility Manual for EU External Actions concerning acknowledgement of the Government of the Italian Republic and MFA/GDDC (the Ministry of Foreign Affairs in Italy/ General Directorate of Development Cooperation) financing of the project.