Consultancy: Project Audit of the project implemented by Federation of Organisations of Disabled People in Zimbabwe (FODPZ)

DUE: 05 JUN 2025

Terms of Reference for Project Audit of the project implemented by
Federation of Organisations of Disabled People in Zimbabwe (FODPZ)
188 Westwood Drive Box 11 Kambuzuma , Harare)

BACKGROUND OF THE ORGANIZATION
The Federation of Organizations of Disabled People in Zimbabwe (FODPZ) is an
umbrella body of Organizations of Persons with Disabilities (OPDs) and parents of
children with disabilities in Zimbabwe.
FODPZ was registered by the Ministry of Public Service, Labour, and Social Welfare
(MoPSLSW) as a Private Voluntary Organisation (PVO14/2004) in December of
2004

VISION AND MISSION, VALUES
A proactive community of Organizations for Persons with Disabilities responsive
and devoted to the sustainable development needs of all persons with disabilities
and the full realization of human rights, equality, good governance, and poverty
alleviation in Zimbabwe.

BRIEF ABOUT PROJECT
• Partnerships, Networking and information sharing with member
organizations and stakeholders.
• Capacity Development of OPDs.
• Policy engagement and evidence-based advocacy.
• Advisory services on DID eg Disability Accessibility Audits, DIDRR

OBJECTIVES
The aim of the audit is to review the operational and financial performance of
project to provide the FODPZ Management with reasonable assurance the
financial statements of the project Strengthening local resilience to climatechange induced disasters through enhanced DIDRR of whether proper books
of account has maintained and that the accompanying financial statements are
true and fair and free from material misstatement for the year under review and
whether systems and controls are working effectively.
Specifically, the audit will determine whether controls ensure:
 That grants used by FODPZ in accordance with the approved Budget
Plan(s) and any additional funds granted within the financial year.
 The disbursements are made in accordance with the activities and approved
budget.
That disbursements are supported by adequate documentation according to
CBM Global guidelines and that all necessary supporting records and
accounts are maintained according to the FODPZ standards, considering
relevant local statutory audit requirements.
 Receipts: vouch the accuracy and completeness of recorded receipts.
 Payments: vouch payments from cashbooks against respective invoices
and against receipts for goods and services and whether they were
checked by management for arithmetic accuracy, pricing, condition and
authorisation.
 Bank and cash balances – agree reported balances to the cashbook and
review bank statements and cash count sheets to reconciliations.
 That agreements with contractors are verified and confirm the agreed
payments.
 That personnel costs agree with paid salaries, with signed contracts, payroll
and cashbook and staff salaries ledger.
 Review existing asset list & draw new one as per management decision.
 That procurement procedures comply with procurement guidelines and
tender policies.
 That the resources are used efficiently, economically and in an effective
way.

SCOPE OF AUDIT
 Project name: Strengthening local resilience to climate-change
induced disasters through enhanced DIDRR
 Project Numbers: P00493
 Project and audit duration: The annual financial reports and financial
statements for the period 01April2024 to 31December2024 are fairly and
accurately presented.
 The internal control system and management structure of FODPZ and its
three sub-grantee partners all in Mutare town (legal status, staff
management, accounting system, control of assets and expenditures in
financial transactions).
 Grant size consolidated-USD140,000 (FODPZ USD50,000, Mutare partnersA USD25,000, B USD25,000 and C USD40,000)
 The compliance with the respective Government Acts as applicable such as,
e.g., Income Tax Act
 The procurement system, use, control, and disposal of non-expendable
equipment acquired with CBM Global funds.

GENERAL AND FINANCIAL REQUIREMENTS
 The Audit Reports should consist of Income and Expenditure Statement,
Receipts & Payments Statement/cash flow statement and Balance Sheet.
Auditor is also required to submit Management Reports
Audit will be conducted based on the Financial Reports and documents
provided by organization.
 Verification of transfer of funds to the Partner Organizations if any.
 Physical verification of Stores and inventory (if any) at the time of visit.
 Physical verification of Assets.
 Verify and confirm that Goods, works and services financed have been
procured in accordance with established rules and procedures.
 Checking 100% Cash Receipts & Payment Vouchers, Bank Receipts &
Payment Vouchers, Journal Vouchers, and Contra Vouchers with the
respective books and other documents.
 Verifying bank reconciliation with the bank statement and cash book.
 That personnel costs agree with paid salaries, with signed contracts, payroll,
cashbook, staff salaries ledger, and timesheet.
 The disbursements are made in accordance with the activities and budgets
of the Project(s)
 That agreement with contractors is verified and confirm the agreed
payments.
 The auditor will prepare and sign the audit certificate as per the attached
cbmg template.
The auditor will provide a management letter on the audit of the financial
statements of the project. The management letter will include the
following thingsi. Give comments and observations on the accounting records, procedures,
systems, and controls that were examined during the course of the audit.
ii. Identify specific deficiencies and areas of weakness in systems and
controls and make recommendations for improvement.
iii. Report on the degree of compliance with all governing laws or statutory Requirements
iv. Communicate matters that have come to their attention during the audit,
which might have a significant impact on the management and
sustainability of the (Partner name) Office.
v. Verify the shared cost in accordance with standard or organization policy.

TIMELINES
The audit shall be implemented, and Reports shall be provided by Auditors as per
the timelines given in the table below

REPORTING AND DELIVERABLES:
The Audit Report will be written in English language and will comprise:
(a) The audit standards that were applied (IFRS, or national standards that
comply with one of these in all material respects).
(b) The auditors’ opinion on the financial statements on the period covered.
(c) The Audit Report and Management Letter shall be submitted in 3 copies;
each addressed to the Executive Director of FODPZ.
(d) All ineligible expenditures will be disclosed under notes to the audit report.

EXPRESSION OF INTEREST
Expression of interest to be submitted to:
[email protected]   copying:   [email protected]
All mails to reach us on or before 05 June 2025

Executive Director
Leonard Marange