Consultancy Services to Conduct HACT Audit of Implementing Partner Expenditures

SCOPE OF TENDER

The audit will cover the Statement of Expenditures as reported by the Implementing Partner for a specified period (typically 12 months). The scope encompasses all expenditures reported under the following cash transfer modalities:

• Direct Cash Transfers (DCT): Advances provided to the IP to carry out activities.
• Direct Payments: Payments made by the UN agency directly to vendors on behalf of the IP.
• Reimbursements: Payments made to the IP for expenditures already incurred.

• Statement of Expenditure Reconciliation: Reconcile the financial reports and FACE forms submitted to the UN agency with the IP’s official accounting records, general ledger, and trial balance.
• Detailed Substantive Testing: Review transaction samples to verify that the expenditure is valid, accurate, properly classified, authorized in accordance with IP guidelines, and fully supported by original third-party documentation (invoices, receipts, payrolls, etc.)
• Compliance with Agreements: Verify that expenditures align directly with activities described in the approved Work Plans and comply with the provisions of the IP Agreement.
• Internal Control Assessment: Assess key internal controls of the IP, specifically looking at authorization limits, segregation of duties, cash management, bank reconciliations, procurement procedures, and asset management.
• Site Visits & Physical Verification: Conduct physical verification of equipment, assets, or completed works in the field, as applicable, to confirm existence and utilization for program activities.
• Quantification of Findings: Identify and quantify the precise financial impact of any ineligible, unauthorized, or unsupported expenditures.
• OFA Verification (for UNFPA-funded programs): Express a specific opinion on the outstanding balance of the Operating Fund Account (OFA), where applicable

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UNDP OFFICE ESWATINI

PROCUREMENT UNIT