ACTED

Since 1993, as an international non-governmental organization, ACTED has been committed to immediate humanitarian relief to support those in urgent need and protect people’s dignity, while co-creating longer term opportunities for sustainable growth and fulfilling people’s potential.

ACTED endeavors to respond to humanitarian crises and build resilience; promote inclusive and sustainable growth; co-construct effective governance and support the building of civil society worldwide by investing in people and their potential.

We go the last mile: ACTED’s mission is to save lives and support people in meeting their needs in hard to reach areas. With a team of 4,600 national staff 400 international staff, ACTED is active in 38 countries and implements more than 500 projects a year reaching over 20 million beneficiaries.

ACTED Somalia

ACTED is supporting man-made and natural disasters-affected populations in Somalia by delivering emergency aid and strengthening their resilience. Somalia has been experiencing recurrent humanitarian crisis for more than 20 years; ACTED teams have been deployed for over 10 years with ongoing relief programming being carried out in the North as well as in the South (Lower Juba, Bay, Sanaag and Gedo Regions). Projects are designed according to the populations’ needs and include activities related to water, sanitation and hygiene, food security and livelihoods, lifesaving cash transfer programmes, camp coordination and camp management, as well as shelter and non-food items activities.

You will be in charge of

1.Project Implementation Follow-up

Project Planning

• Ensure timely organization of project kick-off and close-out meetings
• Ensure that all projects have an implementation strategy and work plan
• Together with Consortium Coordinators, Area Coordinators and Project Managers, plan the various stages of project implementation and set direction by prioritizing and organizing activities and resources to achieve project objectives

Project Implementation Follow-up

• Oversee the implementation of projects ensuring that technical requirements and quality standards are considered and respected during project implementation
• Anticipate and mitigate risks and implementation delays and provide ad-hoc support to project implementation through trouble shooting and eliminating blocking points
• Monitor output achievement, cash burn rates and ensure a timely completion of projects through review of PMFs, BFUs and project reports
• Ensure that contractual obligations are met in terms of project deliverables

Project Quality Control

• Ensure the application of a practical field based M&E system/plan for each project
• Conduct frequent field visits to project sites to assess activities and ensure efficient use of resources
• Advise Consortium Coordinators, Area Coordinators and Project Managers to adapt projects according to monitoring and evaluation findings
• Advise on and assist with project reviews conducted by AMEU
• Together with the AMEU team, ensure capitalisation of best practices and lessons learnt for projects in the area of operations

Implementing Partners

• Support the Consortium Coordinators and Project Managers to regularly review partnerships with implementing partners and ensure that any issues or disputes are resolved in a timely manner.
• Provide support to partners in project implementation and ensure timely and qualitative implementation of projects by partners in line with ACTED and donor requirements
• Lead review meetings with partners, with particular attention given to the relationship aspects of partnership collaboration

External Relations

• Establish, maintain, and improve active and regular working relationships with local authorities and where necessary non-state actors and obtain required authorizations and buy-in for ACTED’s activities
• Support, facilitate or undertake communication and liaison activities to actively consult and involve beneficiaries, key informants, actors, partners and stakeholders in all stages of project implementation
• Ensure that at all times contact with beneficiaries is conducted in a sensitive and respectful manner

2. Administrative and Operational Management of Project Implementation

Finance

• Review the project BFU(s) to avoid under/over spending
• Ensure accurate budget forecasting and expense planning

Logistics

• Contribute to the development of project procurement plans
• Contribute to quality checks and procurement committees to finalise suppliers’ selection according to applicable scenario
• Ensure timely procurement and adherence to rules of origin and nationality

Administration/RH

• Participate in the transparent and timely recruitment of project staff (developing organigrams, ToRs, elaborating recruitment tests)
• Proactively support Project Managers and Area Coordinators to adapt the project staffing structure to needs and funding
• Ensure regular performance appraisal and career management of project teams
• Ensure a positive working environment and good team dynamics
• Manage interpersonal conflicts
• Ensure capacity building among project staff

Transparency/Compliance

• Ensure project records and documents (FLAT files, beneficiary lists, donation certificates, attendance sheets etc.) are adequately prepared, compiled and filed according to ACTED procedures
• Ensure staff awareness and respect of ACTED’s code of conduct and FLATS procedures

Security

• Together with the Security focal points, assess risks in the areas of project implementation and develop context specific MOSS and SOPs
• Ensure that project teams are aware of security threats and follow ACTED security policies, MOSS and SOPs accordingly

Implementing Partners

• Support the FLATS team, Consortium Coordinators and Project Managers to ensure adherence to ACTED’s policies and procedure, arranging training and induction as required
• Ensure that all budgetary issues between ACTED and partners are addressed and that mutually beneficial solutions are agreed upon in a timely manner
• In collaboration with the FLATS team, review due diligence of partners or conduct new due diligence and develop appropriate time bound organisational development workplans
• Oversee the development of capacity building framework and action plans with full participation of partners
• Ensure partners provide all project documents required by ACTED

Expected skills and qualifications

• At least 4 to 5 years of working experience in insecure environments; preferably in Africa, Asia, or the Middle East
• Demonstrated communication and organizational skills
  Ability to train, mobilize, and manage both international and national staff
• Flexibility and ability to multi-task under pressure
  Ability to work well in unstable and frequently changing security environments
• Willingness to work and live in often remote areas under basic conditions
• Proven ability to work creatively and independently both in the field and in the office
• Advanced proficiency in written and spoken English

Conditions

• Salary defined by the ACTED salary grid depending on education level, expertise, security level and experience
• Living allowance of 300 USD
• Lodging and food provided in the ACTED Guesthouse / or housing allowance (depending on the contract lenght and country of assignement)
• Flight tickets in and out + Visa taken in charge by ACTED
• Provision of medical and repatriation insurances

VACANCY ADVERTISEMENT

The Adventist Development and Relief Agency (ADRA) is a global humanitarian organization with a mission to work with people in poverty and distress to create just and positive change. ADRA Somalia belongs to the world wide network, comprised of more than 130 supporting and implementing country offices. ADRA Somalia is seeking to recruit Communication and Public Relations Officer.

Responsibilities

i. Help execute a strong ADRA Somalia brand strategy with a clear organizational story and design profile. Ensure the correct application of the brand guidelines across all communication channels, both printed and online.

ii. Oversee the planning and production of compelling and issues-oriented fundraising, advocacy and publicity materials (web-based, electronic, print and video) for effective donor and public engagement by ADRA Somalia – both in-country and internationally as appropriate.

iii. Coordinate the process of identifying, documentation and dissemination of most significant change stories, and promising best practices using various multimedia platforms.

iv. Support field teams in integrating documentation and communication to effectively draw lessons and change stories in line with the ADRA Somalia strategy

v. Capture ongoing activities and development for sharing in diverse offline and online publications including the organizations’ digital media channels. Also provide communications materials/information as requested by donor offices.**

vi. Write, edit and arrange production of newsletters, in-house magazines, pamphlets and brochures.**

vii. Oversee production of visual (film or video) and audio electronic material, including website management. **

Qualifications/Experience

i. Bachelor’s Degree in Mass Communication or related field.

ii. Post graduate Diploma in Public Relations.

iii. Excellent communication skills, both written and verbal in English

iv. Over 3 years’ experience in the area of communication and PR in a development setting.

v. Proven experience in media, communication, advocacy or related field in the humanitarian context, including photography and video skills.

Overview of position

UNODC – as the guardian of the United Nations Convention against Transnational Organized Crime (UNTOC) and the Protocol to Prevent, Suppress and Punish Trafficking in Persons, especially Women and Children (Trafficking in Persons Protocol) and the Protocol against the Smuggling of Migrants by Land, Sea and Air (Smuggling of Migrants Protocol) – is mandated to promote global adherence to these instruments and to assist Member States in implementing the provisions thereof.

Accordingly, the consultancy supports the implementation of the US Department of State (DoS) International Narcotics and Law Enforcement (INL) funded “Criminal Investigation Programme (CIP) for Somalia” activities, as part of the UNODC Regional sub-programme on “Countering Transnational Organized Crime and Illicit Trafficking in Eastern Africa”.

The objective of the CIP for Somalia is to provide technical assistance and operational guidance to the overall objective of promoting and supporting an effective response to organized crime in Somalia. This is to be achieved by enhancing the SPF strategic and operational capacity to enforce laws, strategies and policies. The following three main objectives include: i) strengthen law enforcement institutional capacity to effectively implement United Nations Convention against Transnational Organised Crime and its supplementing Protocols; ii) enhance knowledge, skills and capacity to counter organized and major crimes through basic and advanced Police training programmes; and iii) increase law enforcement organisational, operational and technological capacity in enforcing laws, strategies, and policies through operational support and technical assistance.

Role objectives

Within assigned authority, the consultant, in consultation with the CIP implementing team, Associate Crime Prevention and Criminal Justice Officer, and under the overall supervision of the Programme Management Officer, will be responsible for the following duties:

• Deliver the current online 10-day Investigator Development Course 1 Course (IDC1), utilising the current investigation training curriculum.
• Deliver the Investigator Development Course 2 (IDC 2) at the General Kaahiye Academy, Mogadishu and mentor Somali Police Force trainers delivering the IDC2 on a daily basis.
• Assist in the ongoing development of a workplan, in coordination with the Somali Police Force and UNODC, for the implementation of the Investigator Development Pathway (IDP)
• Ongoing review of the current IDC curriculum and identify training methodologies and strategies, along with equipment requirements.
• Assist in the design and delivery of a Training of Trainers programme for SPF officers identified as IDC trainers.
• Provide on-going strategic and operational advice to the SPF trainers, UNODC implementation team and SPF Planning and Training Directorate concerning investigation training.
• Develop systems to monitor use, condition and maintenance of equipment, hardware and software requirements of investigation training.
• Contribute towards the creation, design and delivery of investigation training courses for the SPF under the CIP.

Project reporting

Reporting to the program Management Officer

Key competencies

• At least 5 years of relevant professional experience in investigating and/or prosecuting of organised and serious crimes.
• Proven experience in training for police officers.
• Proven experience in providing technical advice and mentoring for police force.
• Ability to interact with governmental agencies, good interpersonal skills and organizational proficiency.
• Excellent communication and drafting skills in Somali and English.
• Excellent analytical and evaluative skills; and
• Previous experience working with criminal justice actors in Somalia.

Further information

All the outputs should be submitted in English and meet the satisfaction of UNODC according to the following indicators:

• Quality of the written outputs produced
• Technical competence; and
• Timeliness of the delivery.

The evaluation of the consultant’s performance (the quality of the reports and products, the technical competence shown and the timeliness of the reports) will be determined by the Regional Representative, Regional Office for Eastern Africa of the United Nations Office on Drugs and Crime (UNODC ROEA) in Kenya, in close coordination and consultation with UNODC HQ.

If the consultant does not meet the requirements, he/she will be provided with an opportunity to redraft in terms of the guidance provided by the assessors. If after redrafting the requirements are not met, the UNODC reserve the right to non-payment and/or suspension of the consultancy contract.

Background:

The NRC Somalia Country Programme is part of NRC East Africa and Yemen mission. Operations in the region began in Somaliland in 2004, and eventually expanded to Puntland, and South Central Somalia, providing protection and humanitarian assistance to refugees, internally displaced persons and returnees, with strategic programming priorities focusing on Shelter, WASH, Education, Food Security & Livelihood, Protection, and Information, Counselling and legal assistance (ICLA).

Scope of Service

The Norwegian Refugee Council in Somalia is inviting interested registered/licensed law firms and lawyers with a minimum of five (5) years legal experience in Somalia to submit written proposals to provide Legal Services to the organization. As the contracted lawyer, the selected law firm or lawyer will be expected to provide a wide range of legal services.

Specific Terms of Reference

Labour Issues:

• Review & advice on revisions on the content of policies affecting national employees.
• Review NRC terms and conditions of employment for national staff and advise/recommend necessary changes.
• Recommend & advice approaches to handling disciplinary issues and other legal matters related to employees.
• Regularly advise/update NRC on applicable laws and regulations in the country.
• Update NRC particularly on the new policies passed/adopted in the country.
• Review and prepare, on request, any other legal documents/records related to NRC activities.
• Help NRC in translating key policies into Somali language.

New Legislations:

• Regularly advise/update NRC on new legislation, law reforms, amendments, pending and passed bills by the Parliament of the country that may directly have an impact on NRC and its operations in Somalia.
• Share detailed information with NRC on the impact of the above points whenever possible.
• Provide detailed explanations regarding the impact of any new laws or circulars on NRC.

Review Contracts:

• Whenever required, conduct a review of contracts, these may include and are not limited to staff contracts, procurement of items and services e.g. consultancy, construction contracts.
• Provide legal advice including written legal opinions where so required on their legality and validity in accordance with the laws of the country.
• Provide legal counsel and negotiation services at the request and in the interest of NRC.
• Regularly update and share accurate advice that will enable NRC avoid and mitigate litigation risks arising from such contracts.
• Regularly update NRC on labor and property laws that may have a direct or indirect impact on the organizations operations in Somalia or impact on international Non-Governmental Organizations in general.
• Provide legal and negotiation services whenever required by NRC.
• Represent NRC in Court litigation, arbitration tribunals (out of court settlements), and other legal forums.

Duration for the Contract

The duration will be for a performance based renewable period of one (1) year from the effective date of the contract.

Requirements:

Reputable law firms and individual lawyers interested in this appointment must provide the following information and documents;

• Firm’s profile including CVs of lawyers, or application & CV (for individual lawyers)
• At least two references from other clients
• Descriptions of experience in similar assignments undertaken
• Technical proposals with expected legal fees for each activity

Relevant experience should include but not limited to the following;

• Degree in law, with min 5yrs experience practicing law inside Somalia
• Knowledge & experience with Employment & Labour Law and Taxation acts
• Knowledge & experience with regulatory issues/matters
• Knowledge of Commercial Law, Constitutional & Administrative Law, Sharia Law
• Excellent negotiation and communications skills
• Computer skills

Position: Health Coordinator

Duty station: Mogadishu

Open for Somali Nationals only

Duration: One year

About Qatar Charity

Qatar Charity (QC) is a leading Gulf-origin nongovernmental organization dedicated to carrying out humanitarian and development programs to fight global poverty by working in partnership with vulnerable communities regardless of faith, race, gender, or political beliefs. Qatar Charity enables people to survive, recover and rebuild their lives while also empowering them to become self-sufficient through practical knowledge, focused expertise, and innovative solutions. QC has been maintaining an active presence in Somali since 2007 through its field office in Mogadishu. It has a portfolio of programs focusing on both humanitarian and development sectors.

PURPOSE OF POSITION:

Qatar Charity Somalia is seeking a qualified and highly motivated person who can lead a health and nutrition program in Somalia. Under the direction of the PO, the health nutrition officer will work with the emergency program and supervise health and nutrition staff working with the office, as well as other relevant internal and external stakeholders to ensure.

Major Responsibilities:

· Plan, coordinate, and lead implementation of health and nutrition activities in Somalia with particular focus on BRA health and nutrition projects.

· Ensure that all nursing administrative procedures and documents (individual patient cards and registration book, discharge forms, transfer forms, etc.) and existing data management tools are used correctly.

· Ensure universal precautions and infection prevention guidelines are followed in service provision and monitor adherence to hygiene procedures for materials (sterilization, waste disposal), rooms, and equipment in general.

· Together with the WASH Officer ensure proper communication, coordination, and harmonization of tools with the different stakeholders involved in Health, Nutrition, and WASH activities

· Significantly contribute to the development of regular donor reports, assessment and project proposals

· Participate in documentation of best practices, case studies, and lessons learned.

· Work together with MOH and other partners involved in the delivery of health and nutrition services and conduct joint monthly support supervision visits.

· Oversee and coordinate the implementation of IYCF activities at the health facility and through Mother-to-Mother Support Groups;

· Ensure that necessary drugs, vaccines, equipment, and other supplies are ordered on time, available, used rationally, recorded in up-to-date registers, and that there are no wastages

· Ensure that supplies pipeline is established and consistency in timely delivery of supplies maintained.

· Coordinate the referrals of the obstetric cases.

· Review, authorize and keep accurate records of all requisitions, duty rosters, and applications for leave.

· Participate in coordination of health and nutrition surveys ( KAP and coverage surveys)to assess the Health and Nutrition situation of the target population

· Ensure that all HMIS statistical reports are accurate and submitted on a weekly/monthly basis.

· Evaluation of services through monitoring morbidity and mortality rates through monthly statistical reports.

Qualification and skills

· Bachelor’s degree in public health and other equivalents.

· Minimum of 3 years experience in working health and nutrition programs preferable with humanitarian context.

· Excellent mentoring and accompaniment skills

· Leadership and good interpersonal skills including the ability to listen, mentor, and negotiate for best results

· Ability to work under pressure.

· Strong writing and communication skills in Arabic, English, and Somali.

· Good computer skills (Microsoft Office).

Qualities

o Passion for health and nutrition.

o Ability to work to a high standard in a complex environment and to motivate and staff to achieve.

o Able to generate professional reports and maintain well establish the database. Also, be able to participate and lead health and nutrition program development.

o Ability to work with minimum supervision

o Flexible and willing to work additional hours to ensure that the required results are delivered.

o Qualified Qatar charity Sponsored graduates are highly encouraged.

o Qualified Women are highly encouraged.

o High level of reliability, objectivity, and honesty

Background:

The DRC/DDG Somalia Programme is the largest programmes in East Africa region and has been providing relief and development services since 1997. DRC/DDG is among the INGOs with the largest presence in Somalia, with country-wide programmes implemented through six main sub offices in Somaliland, Puntland, Hiran Region, Gedo Region, Bay Region and Banadir Region. Using a human rights framework, the DRC Somalia operations focuses mainly on people who are affected by displacement, including refugees, internally displaced, and migrant.

Danish Demining Group (DDG) is a specialized unit within DRC which implements mine action and armed violence reduction (AVR) programmes. DDG’s mandate is ‘to create a safe environment free from armed violence and the remnants of conflict’, and DDG does this via a programmatic focus on four key sectors: Security Systems Reform, Small Arms and Light Weapons (SALW) management, Mine Action and Conflict Management.

Overall purpose of the role:

Under the supervision of the Protection Team Leader, the GBV Officer will coordinate all aspects of GBV project implementation, including prevention, response, and mitigation through quality programming, capacity-building, documentation, and standardization of GBV materials, tools, and guidelines at the area level in compliance with DRC and the donor’s policies and procedures. Aspects related to procedures on how to deal with GBV incidents will be coordinated directly with the technical teams.

Responsibilities:

• In compliance with best-practice and international standards in GBV response, provide direct psychosocial support for vulnerable women and girls and particularly GBV survivors. Case management services will include assessment of needs, development of an action plan for recovery, conducting referrals to relevant services, implementing the action plan, and ensuring appropriate follow-up and case closure when appropriate. The case management process should be implemented through a survivor-centered approach;
• Receive referrals from different agencies, do action plan and appropriate response to each case; and send referrals to different agencies according to the action plan developed with the client;
• Ensure the referral mechanism system (GBV/CP SOPs) is known, applied, and monitored;
• File and store GBV data in the gender-based violence information management system (GBV IMS) in compliance with the information sharing protocol developed at the inter-agency level;
• Liaise with relevant stakeholders to address gaps in GBV response services and referral protocols; and work closely with the child protection sector when GBV cases involve child survivors, particularly when assessing the best interest of the child;
• Support caseworkers to provide age-appropriate Psychosocial First Aid (PFA) to vulnerable children in the best interest of the child;
• In collaboration with the supervisor, support case management training for the caseworkers and prepare a weekly schedule for regular coaching and assistance in solving difficult cases.
• Support the caseworkers to ensure timely case management for GBV women and girls (including legal advice, referral to hospitals and clinics, material assistance when existing);
• Monitor and follow up on the outcomes of the material assistance provided for the survivors. Conduct post-distribution monitoring with interviews to evaluate the impact of the material given to them.
• Make sure awareness schedules are respected, planned, and coordinated in advance;
• Support the caseworkers in maintaining a safe and confidential record-keeping system and making a sure referral of cases are confidential, safe, and in a timely manner;
• Attend GBV and Child protection sub-cluster meetings and report on the GBV/CP activities.
• Build good working relationships with other GBV services and partners such as hospitals, MCHs, police, legal and paralegal, caseworkers to assure the referral of GBV cases is confidential, safe, and according to GBV minimum standards;
• On a weekly and monthly basis prepare progress reports and share them with the relevant staff.
• Assessment/registration and distribution of solar torches (with the active participation of the community).
• Conduct evaluation of the distribution by randomly interviewing HHs after the 2 months of the distribution.
• Prepare the solar torchers distribution report.
• Support/help to prepare the caseworker’s monthly reports (Awareness and Narrative reports).
• If needed, represent DRC in the GBVWG in Mogadishu and feedback on gaps/issues identified for case management, referrals, and GBV service provision.
• Support the Protection Monitoring system through joint protection monitoring analysis and data collection when needed
• GBV officer to handle and manage Case Management Data Base at the area level through closely working with all GBV/CP caseworkers and compiling data on weekly basis and sharing weekly updates with supervisor and relevant technical team.
• Assist/help the protection TL and Protection Coordinator in Mogadishu and undertake tasks requested by them.
• Translator in training and workshops for local partners and other actors, if requested;
• Undertake any other relevant duties or assignments not listed here as directed by the direct supervisor, Protection TL, Protection Coordinator, and Protection Manager.

Experience, Education and technical competencies: (include years of experience)

• · Minimum of 2 years’ job experience in Protection/Child Protection and GBV
• · Bachelor degree in International Law, Political Science, Psychology, Social Science, Public health, and/or previous experience with other organizations working in Somalia
• · At least 3 years experience working in project locations
• · Proven ability to prioritize tasks and meet deadlines
• · Stable and robust character and a good team-player
• · Excellent communication skills, calm and a good sense of humor
• · Proven commitment to accountability practices.
• · Fluent in written and spoken English and Somali
• · Experience working with Non-Governmental organizations, UN agencies, and local communities

Languages:

· Proficiency in Somali is required

· Good command of the English language (written and spoken) essential.

ABOUT YOU

In this position, you are expected to demonstrate DRC’ five core competencies:

§ Striving for excellence: You focus on reaching results through the country team both to position DRC and ensure excellence in all deliverables.

§ Collaborating: You lead initiatives at country operation level by involving relevant parties and encouraging feedback.

§ Taking the lead: You take ownership and initiative while aiming for innovation.

§ Communicating: You listen to beneficiaries, staff and other stakeholders; and you communicate concisely and persuasively

§ Demonstrating integrity: You act in line with DRC’s vision and values and set a very clear standard for your country team members..

Conditions

Availability: March 2022

Duty station: Mogadishu

Reporting to: Team Leader-Protection

Duration: 7 Month with possibility of extension based on performance and funding

Contract: This position is graded as Band NM-H2 for qualified national staff and the terms of employment will be in accordance with DRC terms for national staff.

The position is open to NATIONALS ONLY

Gender Equality: DRC is committed to achieving gender parity in staffing at all levels. In light of this, women candidates are particularly encouraged to apply to bridge the gender gap.**

Equal Opportunities: DRC is an equal opportunity employer. We value diversity and we are committed to creating an inclusive environment based on mutual respect for all employees. We do not discriminate on the basis of age, sex, disability status, religion, ethnic origin, color, race, marital status or other protected characteristics.

Commitments

DRC adheres to the Core Humanitarian Standards. All staff are required to contribute to the achievement of these standards.

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DRC has a Humanitarian Accountability Framework, outlining its global accountability commitments. All staff are required to contribute to the achievement of this framework.

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For general information about Danish Refugee Council, please visit www.drc.ngo

Duty station: Mogadishu, with travel to project sites across Somalia/Somaliland

Reporting to: Emergency Director

Duration: One (1) Year with the possibility of extension

Starting date: As soon as possible

CARE Somalia/Somaliland is an international NGO working in Somalia/Somaliland. CARE and its partners work with vulnerable communities to address the underlying causes of poverty and promote peace and development, as well as mitigating immediate suffering caused by the recurrent shocks including drought, conflict, disease outbreaks which results into displacements. We invite applications from experienced and talented individuals to fill the position Humanitarian Coordinator – Somalia/Somaliland to be based in Mogadishu with substantive travel to project sites across Somalia/Somaliland. This assignment will be for a period of twelve (12) months with possible extension depending on availability of funding.

1.0 Job summary

Reporting to the Emergency Director, the Humanitarian Coordinator (HC) – will play a leading role in humanitarian preparedness and response and provide support on the coordination of humanitarian program implementation in Somalia/Somaliland. The role requires working closely with a range of colleagues both internally to CARE Somalia and with partners. He/she will ensure that funding proposals are produced, donor reporting requirements are adhered to and are of the highest standard. The Humanitarian Coordinator will represent CARE at key inter-agency meetings. He /she also monitors the on-going humanitarian situation in the country. He/She will oversee more than 30 emergency response team across the country.

2.0 Specific Areas of Responsibility

(a) Proposal and bid development

1. Engage in identification of humanitarian funding opportunities with support from the Emergency Director (ED)
2. Work closely with the Emergency Director and Deputy Country Director – Program for regular scanning of donor environment
3. Take the lead for developing quality Concept Notes and Proposals

(b) Contract Management

1. Work with Grants and Finance staff to ensure compliance with humanitarian donor contractual requirements.
2. Monitor humanitarian project implementation against contractual requirements, including through regular field visits to ensure timely and appropriate delivery of project outputs/outcomes.
3. Work with finance team, regularly scrutinize project expenditure (burn rates), monitor proper utilization of the project budget on monthly basis and provide timely feedback to finance department on any variance that might come in the BVAs.
4. Lead on all grant revisions, extensions, and donor reporting;
5. Ensure team follow up on audit recommendations
6. Ensure timely and good quality reporting; coordinate finalization and timely submission of narrative and financial reports to donors

(c) Programme Quality and Accountability

1. Ensure that all humanitarian Concept Notes and Proposals and program adheres to Common Humanitarian Standards, recognized humanitarian technical standards (SPHERE) as well as the Somalia Cluster guidelines.
2. To ensure that protection needs are analyzed and addressed appropriately in all project
3. Work with the MEAL Specialist to carry out Real Time Evaluations (RTE), After Action Reviews (AARs) and other forms of project monitoring and evaluation
4. Ensure that lessons learnt are documented and shared with the emergency program team and across CARE Somalia

(d) Stakeholder relationship management

1. Help establish, maintain, and improve active and regular working relationships with host government authorities and partner agencies
2. Represent CARE in coordination forums e.g. humanitarian clusters (Protection, Health, Nutrition, WASH, FSL, Education in Emergencies etc.)

(e) Program/staff Management

1. Manage the Humanitarian team and provide leadership and technical support as needed
2. Develop and train the country Emergency Response Team (ERT) in coordination with the Emergency Director (ED), to ensure efficient delivery and support of humanitarian programs.
3. Ensure that all staff understand and are able to perform their role in humanitarian response
4. Arrange quarterly program management meetings with Emergency program team (including sector leads and Humanitarian Program Managers among others) in order to review progress of programs and prepare plan of action for next quarter.
5. Provide appropriate technical assistance to field teams in timely and professional manner
6. Explore capacity building and learning opportunities (in country and international) for the emergency team
7. Conduct Performance Evaluation (PME) of the direct report

(f) Humanitarian Strategy

1. Assist Emergency Director in developing country office Humanitarian strategy
2. Support the Emergency Director in all aspects of preparedness planning and actions
3. Ensure CARE’s programmes are included in the UN CAP and Flash appeals
4. Ensure rapid humanitarian multi-sectoral integrated assessments are undertaken as necessary to continue to inform the implementation of the humanitarian response strategy

(g). Responsibility 4. Reporting:

1. Produce high quality and timely sitreps/reports for CARE, within agreed reporting schedules as required.

Key Internal Contacts; Country Director/Deputy Country Director/Emergency Director/Program Development Manager/Sector specialists/Humanitarian Program Manager/ MEAL Specialists**

Key External Contacts; Focal points in clusters and other humanitarian agencies (UN and NGO).

QUALIFICATION, KEY SKILLS, EXPERIENCE AND COMPETENCIES:

1. Bachelors and Master’s degree in Social Science, Food security & Livelihoods (FSL) –especially Cash and Voucher Assistance (CVA) and Health/Nutrition or its equivalent.
2. Minimum of 10 years’ experience in humanitarian programme management, preparedness and response in fragile context. Preference of adequate experience Somalia/Somaliland
3. Experience of managing or leading multi-sectoral humanitarian response, including, Emergency Food security and livelihoods –especially CVA, Health & Nutrition, WASH and Protection
4. Demonstrable competence in Concept Notes/Proposal and report writing
5. Experience of managing or familiarity with requirement of institutional donors e.g. USAID/BHA, ECHO, UNICEF, SHF and GAC
6. Demonstrable competence in budget monitoring and management skills.
7. Strong commitment to support/develop capacity of National staff.
8. Ability to deal with difficult, often complex work situations.
9. Demonstrated experience of working in insecure environments.
10. Ability to work well in an international environment with people from diverse backgrounds and cultures.
11. Fluency in English, both verbal and written.
12. Excellent computer skills

Desirable

1. Previous work experience in Somalia
2. Experience of working with CARE International
3. Working in a conflict area
4. Proficiency with databases
5. Knowledge of Somali language

WORLD HEALTH ORGANIZATION VACANCY NOTICE NO. SOM01/22

TITLE : Driver

Contract Type/Grade : LICA/G2

OFFICIAL STATION (COUNTRY) : Three positions (Mogadishu/Garowe & Hargeisa)

ORGANIZATIONAL : Regional Office for the Eastern Mediterranean (EMRO) Office of the WHO Representative,

OBJECTIVES OF THE PROGRAMME:

To ensure that effective WHO country presence is established to implement WHO country cooperation strategies that are aligned with Member State’s health and development agendas, and harmonized with the United Nations country teams.

Purpose of the position:

To provide transportation to WHO staff and visitors, as well as delivery/collection services of documents and goods, related to the official work of the WHO’s office**

THE SUCCESSFUL CANDIDATE WILL:

The incumbent will perform the following duties:

• Drive office vehicles for transport of authorized personnel to different destinations, including field visits. Meet official personnel and visitors at the airport, assist with basic visa and customs formalities and other arrangements, as required; ensure compliance with WHO rules and regulations including security and safety requirements.
• Deliver/collect and facilitate the customs clearance of official incoming and outgoing pouches, hand-delivery of mail, parcels and other heavy items to or from UN Agencies, Ministries, Embassies, Universities, airport, etc.
• Responsible for the day-to-day maintenance of the vehicle, checks fuel, oil, battery, breaks, tyres, etc. Perform minor repairs and arrange for other repairs, ensure the proper functioning and cleanliness of the vehicle.
• Log official trips, daily mileage, fuel consumption, oil changes, greasing, etc., maintain all the required documents/supplies up to date; including vehicle insurance, license, registration, logs, office directory, first aid kit, and necessary spare parts in the assigned vehicle;
• Procure minor supplies for the Office, obtaining invoices for local purchase and arrange to pay office telephone and other bills, as required.
• Act as a messenger within the office, if needed and perform other related duties.

QUALIFICATIONS REQUIRED:

EDUCATION AND SKILLS:

Essential:

Desirable:

Completion of secondary education or equivalent. Must possess a valid professional driving license for light and heavy duty vehicles.

Basic mechanical knowledge and skills in operating and maintaining different types of vehicles.
• Good knowledge of the topography of the country and full proficiency in local traffic regulations
• Proven ability to deal with clients with tact and respect for diversity.

EXPERIENCE

Essential:

Desirable:

At least two years of professional experience in driving cars.

LANGUAGES

OTHER CONSIDERATIONS:

COMPETENCIES:

Excellent knowledge of the local language. Working knowledge of English is an asset

Work may involve some discomfort due to long driving hours, lifting of bags and/or parcels and being subject to weather and traffic risks.

1) Communication in an effective and credible way
2) Knowing and managing yourself
3) Fostering integration and teamwork

Terms of Reference for Special Purpose Grant Financial Statement (SPGFS) Audit

Principal Recipient (PR):

World Vision International – Somalia Program

and

World Vision United Kingdom

Grant Name: SOM-T-WV**

Title of Program: To decrease the burden of Tuberculosis in Somalia **

Period covered by the audit:

1^st January 2021– 31st^th December 2021**

Contents

1. Program background, audit structure and description of entities. 3

1.1 Program Background.. 3

1.2 Program Entities and audit approach. 4

2. Contacts [to be provided confidentially to the auditor]: 5

3. Objectives of the Audit. 6

4. Responsibility for the preparation of Special Purpose Grant Financial Statements (SPGFS). 6

5. Special Purpose Grant Financial Statements (SPGFS). 6

6. Available documents and facilities. 7

7. Audit Scope of Work. 8

8. Audit Procedures. 9

8.1 Planning. 9

8.1.1. Kick off Meeting with the Principal Recipient: 9

8.1.2. Planning Activities, Audit Plan and Audit Work Programs. 10

8.2 Materiality. 10

8.3 Fieldwork. 10

8.3.1 Obtaining evidence regarding the design of controls and performing tests of controls. 10

8.3.2 Substantive Procedures. 11

8.3.3 Sampling and other means of selecting items for testing. 11

8.3.4 Analytical procedures. 11

8.3.5 Using the work of internal auditors. 11

8.3.6 Using the work of an expert. 12

8.3.7 Written representations. 12

8.3.8 Complementary letter. 12

8.3.9 Debriefing Memorandum (‘Aide Mémoire’). 12

8.3.10 Audit Exit Meeting in country. 12

9. Auditor’s report and Language. 12

10. Management Letter. 13

10.1 Internal Control Framework. 13

10.2 Risk Management. 14

10.3 Other important disclosures. 14

10.4 Reports’ review process. 15

10.4.1 Draft report. 15

10.4.2 Final report. 15

11 Auditor performance assessment, rotation and termination.. 16

11.1 General Guidelines for Management Letter (M/L). 16

1. Program background, audit structure and description of entities

1.1 Program Background **

Tuberculosis (TB) is a public health emergency in Somalia. The estimated incidence is extremely high at 286 per 100,000 population; the prevalence is estimated at 581 per 100,000 population; and mortality (excluding HIV/TB) is 64 per 100,000 population (WHO Global TB Report 2013). According to WHO, the case detection rate (CDR) is 41% which means that 59% of all the cases remain undetected. The long-standing insecurity and the mobility of the population has negatively affected the TB epidemiology.

During the civil war most of the health infrastructure was seriously damaged and/or looted. Rebuilding of the health sector is challenged by insecurity, a shortage of professional staff, financial resources, and financial and operational fragmentation. Due to political fractions, the role of the central government to coordinate an effective TB response has been limited. To date, TB prevention and care services have been provided by international and national NGOs and local authorities.

Funding from the Global Fund for TB began in August 2004 with a Round 3 grant. The Round 3 grant focused on improving the infrastructure to be able to provide TB services including (a) the renovation of 18 TB centers; (b) capacity building for national program and laboratory staff; (c) the scale-up of DOTS; and (d) strengthening of M&E activities. Somalia was subsequently awarded a Round 7 TB grant which focused on addressing the gaps identified in the Round 3 grant and allowed for expansion of TB services particularly through the operationalization of additional TB management units.

The Phase 2 Round 7 grant and the Round 10 grant were consolidated to form the SOM-T-WV grant. The consolidated grant aimed to expand and improve TB services. In an effort to address the emergence of MDR TB, the grant was materially reprogrammed in March 2013 to include MDR TB treatment and the MDR TB program began enrolling patients as of 1 September 2013. The estimated prevalence of multidrug-resistant TB (MDR TB) among new cases is 5.2% and among retreatment cases is 40.7% in 2012. Given there has been no MDR TB treatment program until September 2013, the only option for treatment for people diagnosed with MDR TB was to leave Somalia and seek treatment in other countries, particularly Kenya, which increased immigration related tensions between the two countries.

During Phase 1 TB/HIV activities were set up in 28 TBMUs (43% of the TBMUs). This has led to a rapid increase of the number of TB patients with known HIV status. Based on these results, it is proposed to increase the target for TBMU coverage with TB/HIV activities to 85% by 2017 at a rate of roll out of approximately 20 TBMUs per year. Strengthening of the referral system is planned to address some of the shortfalls in the provision of CPT or ART to HIV-positive TB patients.

Under the Phase 2, the grant will aim to improve case detection and treatment success. To date, 65 TBMUs with sputum microscopy have been established for a population of over 10 million. The Phase 2 grant will support the expansion of the laboratory capacity to 100 TBMUs by the end of Phase 2, in an effort to meet the WHO minimum recommendation. The aim will be to provide an integrated health service where possible.

The Phase 2 grant will also focus on reaching key affected populations, particularly mobile/migrant populations. In addition, the Phase 2 grant will allow for the expansion of culture labs from one current lab in the country to three labs to align with the WHO minimum recommendation. One of the culture labs will be upgraded to conduct DST as DST is currently done outside of Somalia which increases turnaround times and delays initiation of second line treatment. The roll out of the MDR TB program will continue under Phase 2 with the operationalization of two additional MDR-TB treatment facilities so there will be one in each zone by 2017.

The grant implementation period is from 1^st January 2021 to 31^st December 2023 with a budget of US$ 29,081,030. The original approved budget for the period under audit is US$10,827,973 of which WVI-S budgeted to disburse US$ 3,552,601 to the Sub-recipients (SRs) contracted. A budget revision was approved on 5^th November 2021.

1.2 Program Entities and audit approach **

The auditor must be completely impartial and independent from all aspects of management or financial interests in the PR and sub-recipients or any other directly related entities. The auditor should not, during the period covered by the audit nor during the undertaking of the audit, be employed by, serve as director for, or have any financial or close business relationships with any senior participant in the management of the PR or sub-recipients. Any relationship that might possibly compromise his/her independence must be disclosed to the PR before the signing of the agreement. Global Fund requires a consolidated financial statement of the PR and sub-recipient receipts and expenditures for audit purposes.

A single annual external audit of the program financial statements fulfills all the Global Fund requirements for Principal Recipient audits. However, an audit of the PR’s financial statements without specification of the program sources and uses of funds is not adequate. The annual audit of a Principal Recipient should cover the PR’s receipts and expenditures, and a consolidated financial statement of the PR and sub-recipient receipts and expenditures. The auditor will perform a consolidated grant specific audit (one audit opinion for the whole grant i.e. for the PR and the sub- recipients, combining the balances and the transactions of the PR and the sub-recipients).

The external auditor will also issue an audit report for each sub-recipient as a separate entity. The following shall apply:

a) The audit will cover the activities of World Vision International- Somalia Program (WVI-S) as the Principal Recipient of GF TB in Somalia program and the selected Sub-Recipients of this program in accordance with the agreement signed with them. The audit scope is limited to WVI-S to the extent that it is the PR for the GF TB in Somalia Program and as an Implementing Principle-Recipient (SR) as well. All other grants of WVI-S are therefore excluded from this audit.

b) The audit will be carried out in accordance with International Standards on Auditing (ISA). The audit period will be for the period 1^st Jan 2021 to 31^st December 2021

c) The auditor will gather sufficient audit evidence to substantiate in all material respects the accuracy of the information contained in supporting schedules attached to the Statement of Sources and Uses of Funds (Cash Flow Statement).

d) If any of the above are not conformed to, then the auditor must state so in the audit report and indicate the alternative standards followed.

e) Where applicable, the need for opinion on WV Somalia’s compliance with specific covenants in the agreement will be provided to the auditor in writing.

a. A copy of the Grant Agreement between World Vision International – Somalia program and World Vision UK (the PR) and the GF will be availed to the auditor. Copies of all correspondence between the PR and the GF relating to compliance, calculation of compliance or interpretation of definitions used in the covenants will be provided.

The financial records and books of the Principle Recipient WVI-S and the SRs except the UN agency World Health Organisation (WHO). The auditor is expected to conduct in-country verification where practical while performing the audit exercise.

A map showing the various locations is provided separately, expected coverage is at least 50 – 60% 0f the TB centers/Facilities in the field See Annex 4: Audit Mapping 2021

No.

Entity Name

Legal status

Original Budget (USD)

Revised Budget

1

World Vision SR

Nonprofit Organization

558,123

620,196

2

CISP – Comitato Internazionale per lo Svilppo dei Popoli

Nonprofit Organization

39,985

39,985

3

COOPI – Cooperazione Internazionale

Nonprofit Organization

177,809

177,809

4

International Medical Corps UK

Nonprofit Organization

22,922

22,922

5

Manhal Charitable Organization

Nonprofit Organization

215,495

215,495

6

Mercy USA

Non-profit Organization

317,444

317,444

7

MOH FGS

Ministry of Health

285,717

285,521

8

MOH PL

Ministry of Health

157,175

177,692

9

MOH SLD

Ministry of Health

240,555

252,675

10

Muslim Aid

Nonprofit Organization

398,376

403,224

11

Physicians for Social Responsibility-Finland

Nonprofit Organization

97,504

97,504

12

Saacid

Nonprofit Organization

54,101

54,101

13

Star Intellectual Group for Humanitarian Activities – SIGHT

Nonprofit Organization

166,254

166,254

World Health Organisation – TB

UN Organization

497,136

444,118

Zamzam Foundation

Non-Profit Organization

294,006

294,006

2. Contacts [to be provided confidentially to the auditor]:

The Principal Recipient shall provide a list of important contacts for the conduct of the audit including their full contact details. This should include at a minimum: Principal Recipient Chief Executive and Chief Finance Executive, Program Manager, Grant Finance Manager, sub-recipient Chief Executives, Program Managers and key finance contacts.

3. Objectives of the Audit

The objective of the financial audit is to enable the auditor to express an independent professional opinion on:

i. Whether the Special Purpose Grant Financial Statements (SPGFS) present fairly in all material respects the financial position, funds received and expenditures by the Principal Recipient (and sub-recipients^[1]) for the reporting period and in accordance with the applicable accounting framework;

ii. Whether, in all material respects, the grant funds have been used in conformity with the provisions of the Grant Agreement, including the approved budget and workplan and any amendments thereto as contained in implementation letters;

The objective of the audit is also to evaluate, obtain sufficient understanding and comment on whether the program internal control framework is satisfactory and to report on the weaknesses identified. The auditor must review the internal control framework of the Principal Recipient and key sub-recipients identified by the Global Fund Country team in consultation with the Principal Recipient. This review includes any third-party agent managing a process in the implementation of the grant^[2].

4. Responsibility for the preparation of Special Purpose Grant Financial Statements (SPGFS).

The responsibility for the preparation of consolidated SPGFS or of separate SPGFSs for each entity covered by the audit, if applicable, lies with the Principal Recipient which delegates the responsibility to the sub-recipients for their respective sub-grants.

5. Special Purpose Grant Financial Statements (SPGFS).

1. The SPGFS should include the following components:

i. In the currency of the grant agreement^[3], an Income and Expenditure Statement (IES) showing the Global Fund’s funds received, any other income received and all grant expenditures^[4]. Grant expenditures should be reported against the budget in the format appended to the guidelines. There should be one corresponding to the period of 01 January 2020 until 31 December 2020, and another one covering the closing period from 01 January 2021 until 30 June 2021;

ii. Any other notes applicable including as a minimum the breakdown of the following: The reconciliation between the IES and the AFR (at the cost group level) providing clear information on the reasons for any variance on expenditures reported in both documents, this is to be done for the period 01 January 2020 until 31 December 2020;

iii. Supplemental statements on advances and fixed assets, for the entire period, including:

1. a statement showing sub-recipient advances and reconciliation of the total amount of grant funds advanced by the Principal Recipient to sub-recipients and total grant cash balance with sub-recipient recorded expenditure and Principal Recipient/sub-recipient cash balances at the end of the reporting period;
2. summary statement of assets showing the fixed assets purchased with grant funds. This summary statement should show the assets brought forward from previous periods (opening balances) as well as the additions, disposals, write-offs 0f the period being audited and the closing balance^[5]; and
3. The notes to the supplemental statements. These notes include information that would enhance a user’s understanding of the supplemental statements (significant assumptions, accounting estimates and related disclosures etc.) as well as the necessary tax recoverable disclosures^[6].

6. Available documents and facilities

The Principal Recipient will provide the auditor with access to all books and records pertaining to the grant as requested by the auditor, including a list of all key Principal Recipient and sub-recipient locations, noting the key documents held at each location. An indicative list of the documents which may be requested by the auditor includes:

i. The grant program financial statements;

ii. Grant and sub-grant agreements, including the detailed budgets;

iii. Main supporting schedules to the financial statements including: income and expenditure, assets and liabilities, cash records;

iv. Interim monthly or quarterly grant activity reports, as applicable (programmatic as well as financial);

v. General ledger, cash book, other important books and records held at either Principal Recipient or sub-recipient level;

vi. Original supporting documentation to all reported expenditures (invoices, full support for all procurement of health products or other procurements requiring tender procedures, payrolls, bank vouchers, journal vouchers etc.) held at either Principal Recipient or sub-recipient level;

vii. Bank statements;

viii. Important correspondence between Global Fund and Principal Recipient, Principal Recipient and sub-recipients pertaining to grant implementation matters;

ix. Financial procedures manuals, systems descriptions or any other documentation explaining the processes contributing to the production of reliable financial reports and maintaining internal control, either at Principal Recipient or sub-recipient levels;

x. Minutes of management meetings;

xi. Internal audit reports relevant to Global Fund expenditures or any systems, governance or other issue which impinges on Global Fund grants.

7. Audit Scope of Work

The audit should be conducted in accordance with International Standards on Auditin and will include such tests and controls as the auditor considers necessary under the circumstances.

As part of the comprehensive audit report, the auditor must report on the following aspects:

i. Compliance with applicable legislation: Verify that the transactions comply in all material respects with any applicable legislation;

ii. Reconciliation of General ledger with SPGFS: Review of the general and program ledgers to determine whether costs incurred were properly recorded ensuring that the costs charged to the grant reconcile to the program and general ledgers. Reconciliation of the SPGFS to the underlying records, principally the cash book.

iii. Grant expenditures: Funds received by the Program^[7] from disbursements, or generated by the Program’s funds^[8], were spent in conformity with the approved budget and work plan existing at the time of the expenditure and in line with provisions of the Grant Agreement, including any applicable grant conditions (as amended by any Implementation Letters), and only for the purposes for which the funds were provided. The auditor should also pay attention to the shared costs especially on the allocation mechanism and review these costs for accuracy, completeness and reasonableness;

iv. Eligible costs: Review of the costs charged to the grant identifying and quantifying any ineligible costs as well as agreeing expenditure to supporting documents on a sample basis. Compare actual expenditure with the budget, and obtain explanations for variances obtained (unapproved material budget variations should be included in the ineligible expenditure schedule)

v. System of internal controls: Assess the Principal Recipient and key risky sub-recipient’s internal controls based on the COSO framework. The auditor will be requested to identify the key controls of the program (entity, process and transaction levels) for each of the main operational processes and test them for effectiveness (design and operation). Based on risk, the auditor must review the internal control framework (financial and non-financial controls)^[9] of the Principal Recipient and key sub-recipients identified by the Global Fund Country team in consultation with the Principal Recipient. If an important process is outsourced or entrusted to a third-party^[10]**, the auditor must also include such third-party in the scope of the review. For the Focused countries, the auditor should limit their assessment to the financial controls of the Principal Recipient/sub-recipients. Specific attention should also be paid to controls with respect to the risk of fraud at the Principal Recipient and sub-recipients.

vi. Follow up on the status of findings of previous audit reports: The auditor should follow up on management’s intended actions to address the findings of previous audits, including external audit, relevant internal audits and audits issued by the Office of the Inspector General (OIG) of the Global Fund;

vii. Designated bank accounts: Where designated accounts (including those being used under an approved pooled funding program implementation mechanism) have been used by the Principal Recipient and sub-recipients, they have been maintained and operated in accordance with the provisions of the Grant Agreement and in accordance with the Global Fund’s rules and procedures;

viii. Funds flow mechanisms: Review of the procedures used to control the funds, including their channelling to contracted financial institutions and other implementing entities. Review the bank accounts and the controls on those bank accounts. Perform positive confirmation of balances, as necessary.

ix. Safeguarding of assets: Verify that the Principal Recipient has put in place mechanisms for the tracking and safeguarding of assets purchased with grant funds and that they are being used for the intended purposes. Verify that Program’s fixed assets register exists, is maintained in accordance with the Grant Agreement; that property rights or related beneficiaries’ rights are established in accordance with the Grant standard terms and conditions;

x. Disbursements to Sub Recipients: Verify that disbursements made by the Principal Recipient to sub-recipients are in line with the sub-recipient sub-grant agreements and the approved work plan and budget. Verify that the Principal Recipient follows adequate process for validating expenditure reports submitted by the sub-recipients;

xi. Data retention and supporting documentation: Necessary supporting documents, records, and accounts have been retained in compliance with provisions of the Grant Agreement. Procedures exist for security and management of electronic data (backup systems and procedures, etc.);

In addition, the Global Fund may request the auditors to review the following areas of concern, in which case the additional scope would be agreed between the Global Fund and the auditors in advance:

xii. Goods and services – have been procured transparently, competitively and in accordance with the Grant Agreement and relevant procurement Guidelines approved by the Global Fund;

xiii. Procurement systems for pharmaceutical and health products^[11]** – Review of the procurement procedures to determine whether sound commercial practices including competition were used, reasonable prices were obtained, and adequate controls were in place over the quality and quantities of products received;

xiv. Human Resource costs – Review of direct salary charges to determine that salary rates are reasonable for that position, in accordance with those approved by the Global Fund when approval is required and supported by appropriate payroll records.

xv. Travel and related costs – Review of travel and transportation charges to determine whether they are adequately supported and approved.

8. Audit Procedures

8.1 Planning

8.1.1. Kick off Meeting with the Principal Recipient:

The auditor will arrange for an opening meeting with the Principal Recipient and the LFA to discuss and explain the planning, fieldwork and reporting. The auditor will explain the nature, objectives and scope of the audit.

During the preparatory and kick-off meetings, the auditor may request additional information and documents that he/she considers necessary or useful for the planning and fieldwork of the audit. The auditor may contact the Principal Recipient directly to obtain such information. In addition the auditor should establish contact with LFA prior to and during the audit exercise.

8.1.2. Planning Activities, Audit Plan and Audit Work Programs

For each grant, the auditor should plan the audit so that it is performed in an effective and efficient manner. Adequate planning involves ensuring that appropriate attention is devoted to important areas of the audit, that potential problems are identified and resolved on a timely basis and that the audit is properly organized and managed within the due dates.

The assessment of the risks of material misstatement at the financial statement level, and thereby the auditor’s overall responses, is affected by the auditor’s understanding of the control environment.

The auditor should have an audit plan documenting the audit approach and key principles of audit planning, fieldwork and reporting. The auditor should have audit work programs that detail and document the audit tests and procedures.

Before the start of the fieldwork and before the kick-off meeting, the auditor should provide to the Global Fund Finance Specialist^[12] and the Principal Recipient, the audit plan for each grant including the scope of the review. Enhanced focus will be placed on the audit approach at the Principal Recipient but also at the selected sub-recipients.

8.2 Materiality

The auditor should apply materiality and a risk-based approach to detect material errors and misstatements in the expenditure and revenue stated in the Grant Financial Statements, whether caused by error or fraud.

The auditor uses professional judgment to assess whether a finding of non-compliance is material. A reasonable basis should be determined as used by the auditor to set the materiality level. For instance, the threshold may be applied to the total amount of gross expenditure^[13] for the Grant for the period being audited. Gross expenditure is the total actual expenditure incurred for the Grant before deduction of Grant related revenue (e.g. interest).

8.3 Fieldwork

8.3.1 Obtaining evidence regarding the design of controls and performing tests of controls

The auditor will perform procedures to obtain evidence regarding the design of controls and perform tests of controls if he/she considers this appropriate or necessary for the purpose of this financial audit.

The auditor will focus the tests of controls on key financial controls, which relate to the subjects described in the terms of reference and which are relevant to the management of the risks. Findings of significant weaknesses and deficiencies in the design or operating effectiveness of the Principal Recipient controls should be reported in the Management Letter.

For Core countries, High Impact countries and a selected number of high risk Focused countries, the auditor must review the internal control framework (financial and programmatic) of the Principal Recipient and key sub-recipients identified by the Global Fund Country team in consultation with the Principal Recipient and report thereon. At the discretion of the Country Team, such testing could be performed during an interim audit at the Principal Recipient.

8.3.2 Substantive Procedures

The auditor should perform substantive procedures to be responsive to his/her assessment of the risks of material errors or misstatements in the expenditure and revenue stated in the Grant Program Financial Statements, whether caused by error or fraud. The results of tests of controls, if any, should be taken into account. The auditor should perform substantive procedures which cover the subjects described in the terms of reference and which are relevant to the management of the risks^[14].

Regarding the risk of fraud, the auditor must comply with the International Standard on Auditing 240 “the Auditor’s responsibilities relating to fraud in an audit of financial statements”

8.3.3 Sampling and other means of selecting items for testing

When designing and performing tests of controls and substantive tests, the auditor should apply audit sampling or other means of selecting items for testing. Audit sampling involves the application of audit procedures to less than 100% of items within a population of audit relevance (e.g. a class of transactions or account balance) such that all sampling units have a chance of selection in order to provide the auditor with a reasonable basis on which to draw conclusions about the entire population.

Audit sampling can use either a statistical or a non-statistical approach. The auditor may use a judgmental selection of specific items from a population (e.g. high value or key items, all items over a certain amount, items to obtain information or items to test control activities).

While selective examination of specific items will often be an efficient means of obtaining evidence, it does not constitute sampling. The projection to the entire population, of results of procedures applied to items selected in this way is not possible; accordingly, selective examination of specific items does not provide evidence concerning the remainder of the population. Sampling, on the other hand, is designed to enable conclusions to be drawn about an entire population based on testing a sample drawn from it.

The auditor must clearly provide details of the expenditure coverage by budget line and recipient and the sample selection methodology. Annex 3 to these terms of reference should be used to document this information.

8.3.4 Analytical procedures

Analytical procedures must be performed by the auditor, such procedures consists in verifying the financial data by assessing the plausible connections between both financial and non-financial information. The analytical review of actual expenditure incurred with the Grant budget (budget – actual comparisons) is a critical compliance check.

8.3.5 Using the work of internal auditors

If relevant for the audit, ISA 610 “Using the Work of Internal Auditors” should be used by the auditor. If the auditor assesses that the internal audit function can be relied on for the assignment, the auditor should:

• Evaluate the specific work of the internal auditor and to what extent such work can be considered for the audit.
• Assess if the work of the internal audit is adequate for the objective of the audit.

Where the Principal Recipient has an internal audit function and the auditor does not rely on it, the auditor will be required to provide recommendations for improvement of the internal audit function in a dedicated section in the management letter.

8.3.6 Using the work of an expert

The auditor may use the work of an individual or organization presenting an expertise in a field other than accounting or auditing, that is necessary to obtain sufficient evidence to reach his/ her conclusion. The auditor should comply with ISA 620 (Using the Work of an Auditor’s Expert) insofar as this ISA is relevant to the audit.

8.3.7 Written representations

Per the standard requirement stipulated in ISA 580 – Written Representations, the Principal Recipient Management should provide the auditor with a written representation letter. The auditor must request a letter of representation signed by the member(s) of the management of the Principal Recipient who has the primary responsibility for the grant and its financial aspects.

8.3.8 Complementary letter

The auditor may, at any time during the audit process, draw up a complementary letter if he/she considers that the Global Fund must be made aware of facts and issues that are urgent, very unusual or of particular interest and importance to the Global Fund.

For instance, this could be the case of any fraud or irregularity that has occurred or that is likely to occur. The Global Fund will decide on follow-up measures including, where appropriate, the launching of an investigation by its Office of Inspector General.

8.3.9 Debriefing Memorandum (‘Aide Mémoire’)

The auditor will draft a Debriefing Memo for the closing meeting which will provide the main findings for discussion. The Principal Recipient should send a copy of the memo or draft report to the Global Fund.

8.3.10 Audit Exit Meeting in country

The auditor should organize a closing meeting with the Principal Recipient. The purpose of this meeting is to discuss the Debriefing Memo and to obtain the confirmation and initial comments of the Principal Recipient on the auditor’s findings and recommendations. The auditor and the Principal Recipient can agree outstanding information to be provided by the Principal Recipient and where applicable, a deadline for submission.

At the request of the Global Fund Country Team, the auditor will also debrief the Country Coordinating Mechanism on the conclusion of the audit. The Local Fund Agent should, at the request of the Global Fund, also be invited to participate in this meeting. For the Focused countries, attendance of the LFA is mandatory.

9. Auditor’s report and Language

In preparing the audit report for each grant, the auditor must comply with the financial audit report template provided in Annex 3 of the auditing guidelines. The auditor will issue:

• an opinion on the consolidated financial statements in accordance with ISA or ISSAI.
• an opinion on the implementer’s compliance with the grant agreement in accordance with ISA or ISSAI.

The audit report should be presented in one of the official Global Fund languages as indicated in the terms of reference. Annex 3 to these terms of reference presents the comprehensive auditor’s report template that will be used by the auditor.

10. Management Letter.

In addition to the audit report, the auditor will prepare a Management Letter for each grant in the Portfolio, consolidating Principal Recipient and sub-recipient findings. The Management Letter must not only provide a response to the review of the internal control but also to the financial risk profile of the grant (Principal Recipient and key selected sub-recipients).

10.1 Internal Control Framework^[15]**

The Management Letter must highlight the weaknesses in the internal control framework of the grant noted with respect to the processes mentioned in paragraph 7.11 of these terms of reference. For each weakness, the auditor is requested to provide a recommendation. For Core and High Impact countries having an interim audit, a Management Letter shall be issued on the internal control framework. The auditor must also present a summary of the control procedures of the Principal Recipient in the Management Letter.

The auditor must comment on instances of non-compliance in the accounting records, procedures, systems and controls that were identified during the course of the audit with particular reference to ineligible expenditures and systematic weaknesses.

The auditor must communicate matters that have come to their attention during the audit which might have a significant impact on the implementation and sustainability of the grant program in the Management Letter which shall include the following five sections at a minimum:

· Internal control: this section should capture all other key internal control issues noted by the auditor in performing the review described in the scope of work particularly in the following sub-categories (a) Financial Management, (b) Sub-recipient management (c) Program management (d) Stock management;

· Compliance with grant agreement and applicable law: this section should highlight any instances of non-compliance with the relevant grant agreement that were noted by the auditor in the course of their work in forming an opinion on the SPGFS or confirm that none has been identified in the sample tested. This implies that the auditor should ensure that the expenditure corresponds to the activity approved in the detailed budget for the relevant period under review as well as corresponds to any subsequent budgetary adjustments including the required necessary approvals for such budget reallocations;

· Value for Money: this section should capture the auditor’s view on the Principal Recipient and sub-recipient’s considerations regarding economy and efficiency as part of the auditor’s review of grant expenditures. The Global Fund country team can make a request for this additional service to be delivered by the auditor. All issues noted around value for money (control deficiency, estimated loss incurred as a result of inefficient process and others) should be stated in this section of the Management Letter;

· Ineligible and unsupported expenditures: this section should provide a schedule of non-compliant expenditures identified by the auditors in the course of their work;

· Follow-up on previous audit report: in this section, the auditor will report on the implementation status of recommendations contained in previous audit reports.

10.2 Risk Management

Specific to the Financial management section in the Management Letter, the auditor is expected, to categorize each finding, where applicable, into one of the six sub-categories of the Global Fund defined financial risks and to provide a summary table showing the findings per sub-risk category and grading. The six categories are:

• Inadequate Flow of Funds Arrangements;
• Inadequate Internal Controls;
• Financial Fraud, Corruption and theft;
• Inadequate Accounting and Financial Reporting;
• Limited Value for Money; and
• Inadequate Auditing Arrangements.

The definitions of each of these categories are provided in the Global Fund Financial Risk Management guidelines^[16]. The auditor is expected, to categorize each finding, where applicable, into one of these six sub-categories and to provide a summary table showing the findings per sub-risk category and grading.

10.3 Other important disclosures

Based on the findings of the internal control framework review (eventually including a third-party agent) and the grade of these weaknesses, the Management Letter must include a high-level executive summary with the following statistics and information:

• The financial risk rating per risk category
• The quality of the financial statements provided by the Principal Recipient prior to the auditor’s proposed adjustments
• Statistics on the number of findings per grade and their evolution over time
• Summary of key control procedures of the recipients, such as policies on procurement, travel, expenditure allocation etc.
• The auditor’s judgement of what are the key audit risks and the methodology used to address these key risks.
• The number of recommendations from previous audit solved and those not solved
• Any other important information management should focus their attention on.

The Management Letter must include responses made by the Principal Recipient in discussing audit recommendations, along with a timeline for implementing agreed recommendations. In cases where either the Principal Recipient does not accept an audit finding or the auditor disagrees with the adequacy of the management response, the management letter will acknowledge that disagreement. All observations and recommendations will be discussed with Principal Recipient management before the letter is finalized.

• It must be clearly noted on the face of the Management Letter that it is a confidential document and must be treated as such.
• The Management Letter should state that the auditor acknowledges and agrees that the Management Letter shall be shared with Global Fund and the Local Fund Agent (on a confidential basis).

· The Management Letter should use a system of grading points depending on the level of severity in line with that proposed in the Guidelines for Annual Audit of Global Fund Grant Program Financial Statements.

10.4 Reports’ review process

10.4.1 Draft report

The auditor should submit the draft report to the Principal Recipient by 31^st May 2022. The Principal Recipient would provide comments on the auditor’s draft report within 10 calendar days from receipt of the draft report. The relevant Global Fund’s Country Team may also request to review the draft report. Following the review of the draft report, should the Global Fund request the auditor to carry out additional work, a new reporting deadline could be agreed.

The auditor should submit an updated draft report which takes into account the comments to the Principal Recipient (and eventually the Global Fund) within five calendar days from receipt of the comments. The Principal Recipient would provide feedback to the auditor on the updated draft report within five calendar days.

If the Principal Recipient ‘s comments are not received within this deadline, the auditor reminds the Principal Recipient until a written reply from the Principal Recipient is received. In case of excessive delays from the Principal Recipient (more than ten calendar days), the auditor should contact the Global Fund to find out an appropriate solution.

10.4.2 Final report

Once the Auditor receives the final comments from the Principal Recipients, the final report is expected to be issued within the next five calendar days. The audit report and accompanying Management Letter, including the Principal Recipient’s responses, must be received by the Global Fund within six (6) months after the end of the reporting period under audit. Successful reception of the audit report and Management Letter implies that all reiterations between the Principal Recipient and the auditors including review by the Global Fund or any of its agents must be completed and finalized before the six-month submission deadline.

The auditor should submit three original hard copies to the Principal Recipient and one electronic copy of the final report to the Principal Recipient and to the Global Fund^[17].

In any case, the Principal Recipient should ensure the auditor sends directly to the Global Fund an electronic copy of the reports^[18]

11 Auditor performance assessment, rotation and termination

The audit must refer to the relevant sections of the Global Fund Guidelines on Grant audit regarding how their performance will be assessed and the implications thereof on the contract.

12 General Information

The audit report and accompanying Management Letter, including the Principal Recipient’s responses, should be received by the Global Fund within six (6) months after the end of the reporting period under audit.

• The selected audit firm will also be granted timely, full and unrestricted access to Principal Recipient’s (and Sub-recipients’) financial management system, accounting record, asset, property and personnel that may assist in clarifying any matter related to the audit.
• To assist the selected audit firm in planning the audit, the Principal Recipient will make available as a minimum the documents and information stated below. It is highly recommended as part of auditing requirements on understanding the nature of the entity’s operations, that the auditors familiarize themselves with the following:

i. The Global Fund’s Guidelines for the annual audits of Global Fund Grant Program Financial Statements: Guidelines and Tools – The Global Fund to Fight AIDS, Tuberculosis and Malaria;

ii. Grant agreements between the Principal Recipient and the Global Fund and sub-grant agreements concluded with sub-recipients. Any correspondence from the Global Fund approving a reprogrammed budget affecting the audited year;

iii. Progress Updates (PU/DRs) and Management Letters. Confirmation of amounts disbursed and outstanding at the Global Fund should also be obtained;

iv. Annual Financial Reports (AFR);

v. Guidelines for Budgeting on Global Fund programs: The Global Fund Guidelines for Grant Budgeting;

Principal Recipient’s approved Finance, Procurement, Sub-recipients’ Management and other relevant Manuals;

vi. It is also recommended to obtain an understanding of the Proposal/Concept Note under which the grant is being implemented. Proposals are available at the following link Grant Portfolio – The Global Fund to Fight AIDS, Tuberculosis and Malaria and then navigate to the respective country page.

The auditor should contact the LFA prior to preparing the audit plan enabling the LFA to highlight any key weaknesses and areas of concern up front. During the course of the audit, the auditor is encouraged to contact the LFA as and when needed to obtain any additional information/clarifications.

12.1 General Guidelines for Management Letter (M/L)

The following is a general guide on the essential elements of the M/L and should not be viewed as an exhaustive list of requirements. Guidance should be sought from the IAASB’s:

i. standard on communicating management letter issues to those charged with governance of an entity: http://web.ifac.org/download/ISA_260_standalone_2009_Handbook.pdf

ii. also that on reporting internal control deficiencies:

http://web.ifac.org/download/ISA_265_standalone_2009_Handbook.pdf.

In the case of public-sector or government auditors (i.e. the Supreme Audit Institution) guidance can be obtained from INTOSAI Standards (see Chapter 4’s Reporting Standards in Government Auditing of INTOSAI’s Code of Ethics & Auditing Standards: http://intosai.connexcc-[hosting.net/blueline/upload/1codethaudstande.pdf).](http://intosai.connexcc-hosting.net/blueline/upload/1codethaudstande.pdf)

A typical M/L format follows:

STRICTLY PRIVATE AND CONFIDENTIAL

[*It must clearly be noted on the face of the Management Letter that it is a confidential document* and must be treated as such, in accordance with Global Fund Policy]

[The Management Letter should state that the auditor acknowledges and agrees that the Management Letter shall be shared with the Global Fund on a confidential basis. The audience of the letter, however, is the PR/SR]

(Name of PR) – MANAGEMENT LETTER FOR THE AUDIT OF FINANCIAL STATEMENTS FOR THE YEAR ENDED …….. (*Insert year end date)*

[Background information is provided on the applicable auditing framework that was employed in auditing the Financial Statements, for which there is this management letter]

[The purpose of the financial statement audit should be stated here which is the expression of an opinion on the Financial Statements. Also, a brief description of the methodology used in carrying out the audit as regards the use of testing as the basis for examining evidence supporting the amounts and disclosures contained in the Financial Statements, inter-alia.]

[An explanation of the purpose of the management letter should be provided in terms of the value-added in its provision to management for the improvement of systems and processes for the organization, thereby aiding the achievement of broader organizational goals.]

[A description of system of grading of the management letter issues or findings should be provided in order that the Principal Recipient is able to better prioritize implementation of recommendations emanating from findings. The following system of grading is recommended:

Grade 1 findings are those which are particularly critical and the involvement of management may be required for their resolution. These are high-level issues which impact seriously on the achievement of overall grant goals

Grade II findings are those that may have significant impact on the control environment. Here control environment looks at risk factors derived from management’s attitude to risk regarding operational activities within the Principal Recipient/Sub-recipient organization.

Grade III findings are those which are less significant than Grade 1 and II but nevertheless merit attention.

For each finding:

1.0 [Brief heading for finding and Grade 1, 2 or 3 as is applicable]

[Where there is a criteria (or criterion as the case may be) which is the object of non-compliance by the PR/Sub-recipient, then this must be stated or quoted where applicable. A criterion is defined as any law, policy, regulation or framework that an audited entity has to comply with in carrying out its activities. A deviation or complete non-compliance of it would trigger a finding. In some instances, criteria would not be present hence it would not be necessary to state it here.]

1.1 FINDING

[The condition or issue presently obtaining which could have been as a result of non- compliance of a criteria is stated here fully. This must be consistent with the grading level indicated above. Where possible, the reason(s)/rationale for the non-compliance to the criteria or factors responsible for the finding issue should be stated in a separate paragraph or section under FINDING.]

1.2 IMPLICATION

[The effect of the finding both from a financial and non-financial perspective should be clearly stated here as this will provide better insights to the Principal Recipient /Sub-recipient entity in formulating a robust management response and action plan for implementation of recommendations.]

1.3 RECOMMENDATION

[Practical recommendations relevant to the findings stated in 1.1 above should be put in this category. Recommendations should be capable of eliminating or reducing the effects identified in 1.2 above (to an acceptable level) such that there will be no negative material impact on grant implementation upon its initiation by Principal Recipient /Sub-recipient management.]

1.4 BENEFITS

[The advantages of implementing the recommendations stated in 1.3 above should be highlighted here from a financial and non-financial perspective. The use of financial data in terms of for example, cost savings, should be stated here.]

1.5 MANAGEMENT’S RESPONSE

[PRs/SRs are required to state the extent to which they agree or disagree with the finding indicated above. This should extend further to whether they agree or disagree with all the other elements to the management letter (i.e. 1.2 to 1.4). These should include reasons for the agreement or disagreement.

As part of the management response the PR should develop an action plan to address any pertinent recommendations emanating from the PR and SR Audits.

Finally, all M/Ls must contain a “**Matters arising from previous audits”** section in tabular form that will serve as a tracking tool in determining the status of implementation of recommendations.]. See below:

MATTERS ARISING FROM PREVIOUS AUDITS

Audit period

covered

Issue (i.e. the finding

identified)

Recommendations

Status of

Implementation

Comments

The period covering the audit is stated here: it should follow chronologically from one year to the next

The findings of previous audits are entered here. The findings should be quoted verbatim or reproduced from the relevant management letter

The recommendations related to the findings from the previous column are entered here quoting verbatim from the relevant management letter

The state of implementation is entered here via the following key:

Y (Yes) – showing full implementation of recommendations,

N (No) – showing that the recommendation remains to be implemented and as such no steps have been taken to commence implementation,

P (Partial) – showing that implementation has commenced but is yet to be completed

For N and P categories, an indication of the audit period from when the finding & recommendation was first identified should be stated, inter- alia

Schedule of non-compliant expenditures

Description

Unsupported expenditures

Expenditures incurred outside of the scope or period of the grant

Expenditures compromised by prohibited practices

Expenditures relating to other types of non-compliance or mismanagement of grant funds (or goods or services purchased with grant funds)

Human Resources

Travel Related Costs

Procurement Related

Other

ll

Internal Control Findings

#

Functional areas

Inadequate Flow of Funds Arrangements

Inadequate Internal Controls

Financial Fraud, Corruption and theft

Inadequate Accounting and Financial Reporting

Limited Value for Money

Inadequate Auditing Arrangements

Grading

I

II

III

I

II

III

I

II

III

I

II

III

I

II

III

I

II

III

1

Financial management

2

Sub-recipient management

3

Program management

4

Stock management

5

Procurement management

6

Compliance with grant agreement and applicable law

7

Follow-up on previous audit report

12. Annexes

12.1 Annex 1: Financial statements accrual basis template

he Principal Recipient will provide financial statements to the auditor as per the required format and form in the guide annex on the link below

https://www.theglobalfund.org/media/9198/core_annualauditsguidelinesannex1_annex_en.docx?u=637153280860000000

12.2 Annex 2: Financial Statements Cash Basis and Commitments Reconciliation Template

https://www.theglobalfund.org/media/9199/core_annualauditsguidelinesannex2_annex_en.docx?u=637153282060000000**

12.3 Annex 3: Comprehensive Auditor’s Report Template – Financial Audit

https://www.theglobalfund.org/media/9200/core_annualauditsguidelinesannex3_annex_en.docx?u=637153281270000000**

12.4 Annex 4: Comprehensive Auditor’s Report Template – Financial Audit

The Principal Recipient will provide the auditor with a detailed mapping of the location of the Tuberculosis clinics and Sub-Recipients .

Annex 4: TB Management Units / Hospitals and their Locations

S/No

TBMU / Hospital

State

1. Benadir

Banadir

1. Central Prison

Banadir

1. Daynile

Banadir

1. Dhakinley

Banadir

1. Madina

Banadir

1. Mogadishu Abdiaziz

Banadir

1. Mogadishu Ayan – Hodan

Banadir

1. Mogadishu Bulo/Hubey

Banadir

1. Mogadishu Waberi

Banadir

1. Mogadishu Yaqshid

Banadir

1. Abudwak

Galmudug

1. Adado

Galmudug

1. Dhusamareb

Galmudug

1. Eldere

Galmudug

1. Galkayo South

Galmudug

1. Guriceel

Galmudug

1. Haradere

Galmudug

1. Herale

Galmudug

1. Hobyo

Galmudug

1. Adale

Hirshabelle

1. Balcad

Hirshabelle

1. Beletweine 1

Hirshabelle

1. Beletweine 2

Hirshabelle

1. Bulomarer

Hirshabelle

1. Buq Aqaba

Hirshabelle

1. Daarasalam

Hirshabelle

1. Daryel B/burte

Hirshabelle

1. El Ali

Hirshabelle

1. Jalaqsi

Hirshabelle

1. Jowhar

Hirshabelle

1. Mahaday

Hirshabelle

1. Mahas

Hirshabelle

1. Merka

Hirshabelle

1. Qoryoley

Hirshabelle

1. Afmadow

Jubaland

1. Baradhere

Jubaland

1. Belet-Hawa

Jubaland

1. Bualle

Jubaland

1. Dhobley

Jubaland

1. Dollow

Jubaland

1. Jamame

Jubaland

1. Jilib

Jubaland

1. Kismayo 1

Jubaland

1. Kismayo 2 (MCH)

Jubaland

1. Luuq

Jubaland

1. Elwak

Jubaland

1. Garbaharey

Jubaland

1. Bandarbeyla

Puntland

1. Baargal

Puntland

1. Badhidhin

Puntland

1. Bosaso

Puntland

1. Burtinle

Puntland

1. Dhahar

Puntland

1. Eyl

Puntland

1. Galdogob

Puntland

1. Galkayo North

Puntland

1. Garowe

Puntland

1. Iskushuban

Puntland

1. Jarriban

Puntland

1. Qardo

Puntland

1. Mogadishu Bondeere

Mogadishu/Hamar jab jab/Banadir

1. Afgoye

South west

1. Baidoa

South west

1. Barawa

South west

1. Bayhawa

South west

1. Burhakaba

South west

1. Huddur

South west

1. Tiyeglow

South west

1. Wajid

South west

1. Wanlaweyn

South west

1. Erigavo

Somaliland

1. Harirad

Somaliland

1. Sh. Nour

Somaliland

1. Widhwith

Somaliland

1. Duruqsi

Somaliland

1. Saylac

Somaliland

1. Gudmobiyas

Somaliland

1. Mohamed Moge

Somaliland

1. Baligubadle

Somaliland

1. Gabiley

Somaliland

1. Hargeisa Hospital

Somaliland

1. Finsoma Hargeisa

Somaliland

1. Borama

Somaliland

1. Berbera

Somaliland

1. Burao

Somaliland

1. Ainabo

Somaliland

1. Sheikh

Somaliland

1. Odewyne

Somaliland

1. Las Anod

Somaliland

1. Huddun

Somaliland

1. Buhodle

Somaliland

1. Taalex

Somaliland

1. Hargeisa Culture Lab

Somaliland

1. Hargeisa MDR Centre

Somaliland

1. Mogadishu Culture Lab

Banadir

1. Mogadishu MDR Centre

Banadir

1. Puntland Culture Lab

Puntland

1. Alula

Puntland

1. Karan

Banadir

1. Kaxda

Banadir

Application Process and Requirements

Proposal Evaluation Criteria

1. Mandatory Requirements

• Provide a certified copy of business registration(company/organization)
• Provide a certified copy of tax registration
• Provide information on ownership structure – name of directors/owners of the company(company/organization)
• Successful bidder will be required to sign World Vision Supplier Code of Conduct form

2. Technical Evaluation

2.1 Qualifications

The consultant must have proven expertise and experience in Auditing with special focus. Proof of these is to be provided by submitting, together with the application:

• An overview of relevant works
• Contact details for references
• The proposed team’s CVs

2.2 Requirements in detail:

• Must have a valid professional and legal registration certifying eligibility to practice as an external auditor and express audit opinions pursuant to the laws, rules and other requirements of the country.
• Must be included in the list of accredited auditors of a recognized donor (World Bank, EBRD, USAID, EC (Court of Auditors)
• Must be professionally competent with a minimum ten years’ experience in planning and conducting audits of this nature.
• Must be an independent firm free from conflict of interest with World Vision Somalia/Somaliland, GFSC, LFA, and any other assurance providers for the grant as well as the GF Country team for Somalia/Somaliland.
• Ability to make in person visits to at least 60% of the facilities spread across Somalia/Somaliland
• Previous working experience in Somalia/Somaliland and/or similar challenging operating environments.
• Experience in similar assignment of the Global Fund and/or other multilateral donors.
• Must be aware of the Global Fund/World Vision code of conduct for suppliers and compliant of its provisions.

2.3 Proposal Contents

Proposals from Consultants should include the following information (at a minimum)

· Technical Proposal with clear methodology on how to conduct the audit

· CVs of key consultant(s) attached to the technical proposal

· Proposed timeline/Work plan

• At least 3 References including names and contact information (similar assignments in a similar context)

Financial Evaluation

· A financial proposal with a detailed breakdown of costs (which shall include professional fees and operational budget) quoted in USD. Applicable tax amount must be clearly stipulated and separated from the base costs.

· Payment Terms

· Credit Period

Clarification of Bidding Document

A prospective bidder making an inquiry relating to the tender document may notify WVS in writing at caroline_njuki@wvi.org and joel_okumu@wvi.org . WVS will only respond to requests for clarification received no later than 1/02/2022.

How to Apply **

All interested bidders are requested to submit their proposal in English and by email to somo_supplychain@wvi.org on or before 4^th February 2022. Proposals should be submitted in three distinct/separate attachments, namely. Mandatory Requirements, Technical Proposal and Financial Proposal (Bidders who will combine both technical and financial proposals shall be disqualified)

EMAIL TITLE SHOULD BE; – Special Purpose Grant Financial Statement (SPGFS) Audit

Bids received after deadline shall not be considered.

[1] Depending on the scope of the audit report as described in section 1.2.

[2] E.g. fiduciary agents, fiscal agents, central medical stores, and others. However, this excludes the Global Fund managed processes such as the Pool Procurement Mechanisms/Wambo

[3] The statements may be presented in local currency, but the grant reporting currency equivalents must be shown

[4] When the audited period overlaps two Allocation Utilization Periods (AUP), the Financial Statements prepared by the Principal Recipient must distinguish Revenues and Expenditures for each AUP. This will be the case for extensions funded with the next Allocation funds

[5] The Principal Recipient must maintain a fixed asset register which could be required when needs by the Country Team and the different assurance providers

[6] Refer to the Principal Recipient tax information described in the Core PUDR guidelines for relevant details

[7] Including goods and services from direct disbursements to third parties.

[8] From Interest generated, Revenues, exchange gains, VAT recoveries, recovery of funds from ineligible expenditures or other concept, etc.

[9] Program management and monitoring (including sub-recipients’ management), stock management, financial management (including management of the risk of fraud)

[10] For example, fiduciary agents, fiscal agents, central medical stores, and others. However, this excludes the Global Fund managed processes such as the Pool Procurement Mechanisms/Wambo

[11] Excludes all procurement directly performed by the Global Fund on behalf of the Principal Recipient such as the Pool Procurement Mechanisms/Wambo

[12] The Global Fund Finance Specialist may engage directly with the auditor in instances where independence and the unpredictable nature of audits may be compromised by sharing the detailed audit plan with the Principal Recipient.

[13] PPM related cost should be deducted from this gross total given the low level of risk associated with this mechanism

[14] When Designing and Performing Tests of Controls The …” .

[15] All deficiencies relating to program management, stock management, financial management, etc. not described in the other 4 sections of the Management Letter

[16] Refer to section 2.1 of the guideline

[17] When the Audi firm is directly selected by the PR and therefore has a direct contractual relationship with the PR, it is expected that this contract includes a clause requiring to the Auditor to send directly an electronic copy of the final audit report to the Global Fund.

[18] This is the responsibility of the auditor and should be mentioned in the contract between the PR and the Auditor.