Auditor

TERMS OF REFERENCE FOR THE AUDIT OF A DFID FUNDED GRANT – WASH Implementation in South Lebanon. Introduction World Vision United Kingdom, acting through the implementing partner World Vision Lebanon, obtained a grant from the UK Government’s Department For International Development (DFID to finance a project called “WASH implementation in South Lebanon”. The project commenced in October 2013 and ended on 31 December 2014 with a total budget of GBP 1,935,823. The project is being delivered by World Vision International – Lebanon. Briefly, the overall project’s outcome is that target populations in South Lebanon have improved access to sufficient and safe water supply, appropriate sanitation and solid waste management facilities, and practice appropriate hygiene behavior. Objectives and Scope of the audit Audit the Financial Report for the period October 2013 to December 2014 and express an audit opinion on whether the Financial Report of the grant is in accordance with the donor agreement, World Vision’s accounting policies and agreed donor budget. Examine, assess and report on compliance with the terms and conditions of the agreement and applicable laws and regulations. The auditor shall examine on a test basis that there is supporting documentation related to reported expenditure. The size of the test shall be based on the auditor’s risk analysis and that should be stated in the report. The auditor shall submit an audit memorandum/management letter, which shall contain the audit findings made during the audit process. Audit Certificate/report/memorandum/management letter The report shall contain details regarding used audit method and the scope of the audit. The report shall contain an assurance that the audit was performed in accordance with international standards and by a qualified auditor. The report shall contain the responsible auditor’s signature (not just the audit firm) and title. The auditor shall make recommendations to address any weaknesses identified. The recommendations should be presented in priority. The report shall not exceed 20 pages, be written in English and be presented to World Vision Lebanon in 4 copies. the report should be ready by March 23