Call for Auditors: Audit for Social Enterprises Funded by Alfanar under Impact Together Project

This Terms of Reference establishes the framework for conducting an external audit of approximately 550 transactions totaling around 280,000 USD across twelve Social Enterprises in Lebanon and Jordan supported by Alfanar. The audit’s purpose is to provide independent assurance that reported expenditures are accurate, eligible, properly documented, and compliant with grant agreements, procurement rules, donor regulations, and national laws. It details the responsibilities of the auditor, including verification of financial documentation, procurement compliance, bank reconciliations, asset checks, and internal control assessment. The ToR also specifies required deliverables, such as individual SE audit reports and a consolidated summary, along with deadlines, expected methodology (ISA, ISRS 4400, JACPA, LACPA), and the qualifications audit firms must meet. This ToR guides potential audit firms in submitting complete and compliant proposals by 6 December 2025.