Terms of Reference – End of Project Audit at WWF Zambia Country Office
- Dashboard
- Job Detail
TERMS OF REFERENCE WWF Zambia: WWF Zambia is a non-profit, non-governmental organization under Zambian law and has been in existence since 1962. As a branch office of WWF -International, the WWF Zambia country office was founded in 1991 as part of the global WWF network. The focus of its programmatic approach is cooperation with local communities on sustainable agriculture, wildlife, integrated water resources management and other measures to secure more sustainable rural livelihoods. In addition, WWF Zambia works with national and regional decision-makers to influence policy frameworks towards sustainable development. WWF Zambia is implementing the project “Forest Landscape Restoration (FLR) in East Africa – political framework and pilot measures for successful implementation of FLR strategy” from 01 Jan 2020 to 30 April 2024. The project is being implemented in Zambia, Kenya, and Tanzania through WWF Germany, funded by the Ministry for Economic Cooperation and Development (BMZ). The total budget for WWF Zambia is about 1.2 million Euros. In Zambia, WWF Zambia partners with CBNRM Forum: Community Based Natural Resource Management Forum Zambia (CBNRM) was launched by the Former Ministry of Tourism, Environment and Natural Resources with the aim to reduce poverty through sustainable community-based management of natural resources. It is an umbrella organization for Community Based Organizations (CBOs). Overall Zambia loses 267,000 ha per year of forest due to deforestation and forest conversion, mainly caused by shifting cultivation, leading to soil erosion and -depletion and increasingly unprofitable agricultural production. Further serious forest degradation takes places as a result of unsustainable and illegal harvest of fuel- and construction wood, uncontrolled or illegal charcoal production, unregulated grazing, uncontrolled use of fire, overharvesting of NTFPs leading to reduced tree cover, limited provision of forest ecosystem services and reduced potential for harvest of tree products. Finally, there is forest fragmentation due to temporary or permanent conversion of forests for agriculture, settlement, infrastructure development affecting vegetation cover, wildlife, delivery of ecosystem services and the stability of the genetic resource base. Located in South-West Zambia traversing parts of Sesheke, Senanga and Shangombo Districts, the intervention area of this project, the Silowana Complex is part of a larger Kavango-Zambezi transfrontier conservation area (KAZA). At the heart of the Silowana Complex (990,000 ha) is the Sioma Ngwezi National Park (530,000 ha), surrounded by a Game Management Area and national forest reserves where state-issued timber concessions are active. The area is inhabited by around 15,000 people of whom 3,000 within the national park itself. Sioma Ngwezi National Park is endowed with many different tree species and grasslands. World Wide Fund for Nature Zambia (WWF Zambia) is requiring the services of a qualified external auditor to audit the period between 1st January 2023 and 31st December 2023 and the period between 1st January 2024 and 30th April 2025. Objective The objective of the audit is to allow the auditor to express an opinion on the financial reports and statements of expenditures based on the invoices paid under the Grant. The audit will cover the period 1st January 2023 to 30th April 2025. (To be carried out immediately). Scope The audit will be conducted in accordance with International Standards on Auditing as published by the International Auditing and Assurance Standards Board of the International Federation of Accountants and will include such tests and controls as the auditor considers necessary as well as on-site visits if also deemed necessary. The external audit should include the following auditing and control measures: Verifying accounting records for correctness and completeness. Verifying the financial report in which all project-related revenues and expenditure must be shown and for which it must be confirmed that receipts are provided for all revenues and expenditure. Verifying how the provided project funds have been managed. This includes: Project funds transferred to the project partner in the current budget year or during the project term Interest earned in the current budget year or during the project term from project funds transferred to the project partner Other revenues from the project activity. Verifying to what extent the funds have been used appropriately for the purpose of carrying out the planned project objectives and activities. Verifying the cost-effectiveness of expenditure with regard to financial resources (to be used economically and as effectively as possible). Verifying the personnel costs and social security contributions to ensure that they are in line with local standards, legal in the respective project country and, above all, that they comply with contracts and that the contributions required by law are being withheld. Verifying that the cost plan is being adhered to by means of a comparison of objectives and effects (based on the most recent valid budget). Verifying the economic use of project equipment. Guide for an external, independent audit Verifying the procured inventory, where it is being held and whether it has been/is being used appropriately for the purpose of carrying out the planned project objectives and activities. Verifying and confirming that project-relevant documentation is complete and correct. Verifying that all agreements fundamental to the project are being adhered to (contracts, German private executing agency guidelines, BMZ funding requirements, BNBest-P/private executing agencies and BMZ contract award guideline. The chartered accountant shall structure his auditor’s certificate according to the quantitative documentary proof of the statement of application of funds (See Annex: Quantitative documentary proof). He must record the commissions and documents which make up the terms of use made available on which the audit is based. Expenditure which exceeds the budget appropriations by more than 30% shall be explained separately, if the approval of the BMZ has not previously been obtained. The audit must include an overview of the expenditure of the entire project duration in local currency in line with Annex : Quantitative documentary proof. The final audit certificate must state the following (minimum requirement): “We hereby certify that we have audited the statement of accounts of (name of the project-executing agency in the developing country) in respect of the financing of the project (name) on the basis of the following terms of use made available to us (list of commissions and documents). To this end, we have inspected the books and vouchers and report that: Proofs of receipts and expenditure have been properly furnished in the form of vouchers. The expenditures, for which evidence has been supplied, are in keeping with the appointed purpose as set out in the Financing Plan. Any deviations from the Financing Plan are described and explained separately. The amount and origin of documented income which is accounted for as counterpart contributions made by the project executing agency, the target group and/or other agencies in the project country have been specified. The terms set by the donor have been observed/have not been observed in the following points. Special notes.” Reports The audit reports will: 1. be issued by the auditor in English language include all aspects specified in the preceding paragraph (“Scope”) contain these Terms of Reference as integral part provide a schedule showing receipts and disbursements during the Audit Period If considered pertinent, the auditor will also prepare a “management letter” in which the auditor will: Give comments and observations on the accounting records, systems and controls examined during the course of the audit (as far as necessary for the understanding of the financial reports and the statements of expenditures); Identify specific deficiencies and areas of weakness in systems and controls of the project that have come to the auditor’s attention, especially with regard to withdrawal, procurement, storage and payment transactions, and make recommendations for their improvement; Report on actions taken by the management of the project to make improvements with respect to deficiencies and areas of weakness reported in the past; bring to the Management attention any other matters that the auditor considers pertinent. Interested firms must submit, their applications via email to: zcoprocurement@wwfzam.org clearly specified as below: Email subject must Cleary state – Bengo Forest Land Restoration in the Silowana Complex of the greater KAZA transboundary area. Proposal cover letter should be clearly titled – Bengo Forest Land Restoration (FLR) in the KAZA. All submissions should be received by WWF Zambia Via the specified email address no later than 26th June 2025.
Job Info
Job Category:
Tenders in Zambia
Job Type:
Full-time
Deadline of this Job: 30-06-2025
Duty Station: Lusaka | Lusaka | Zambia
Posted:
09-06-2025
No of Jobs:
1
Start Publishing:
09-06-2025
Stop Publishing (Put date of 2030):
09-06-2066
Apply Now
Notification Board
Join a Focused Community on job search to uncover both advertised and non-advertised jobs that you may not be aware of. A jobs WhatsApp Group Community can ensure that you know the opportunities happening around you and a jobs Facebook Group Community provides an opportunity to discuss with employers who need to fill urgent position. Click the links to join. You can view previously sent Email Alerts here incase you missed them and Subscribe so that you never miss out.
Caution: Never Pay Money in a Recruitment Process.
Some smart scams can trick you into paying for Psychometric Tests.