HelpAge Zimbabwe
DUE: 20 MAY 2025
Terms of Reference for Project Audit of the project implemented by HelpAge Zimbabwe
32 Hillside Road, Hillside, Harare
BACKGROUND OF THE ORGANIZATION
HelpAge Zimbabwe is a local Non-Profit Organization registered in 1989 as W.O 11/89, dedicated to improving the quality of life for older persons in Zimbabwe. Founded on the belief that every older person deserves respect, dignity, and the opportunity to lead a fulfilling life, HelpAge Zimbabwe has committed itself to addressing the unique challenges faced by older persons, including access to healthcare, economic empowerment, social inclusion, and protection of their rights. HAZ mandate is to advocate the rights, dignity, and well-being of older persons, ensuring that they are supported in living active, healthy, and fulfilling lives in their communities.
VISION AND MISION, VALUES
Vision Statement
Leading in transforming the lives of older and vulnerable persons in Zimbabwe
Mission Statement
To promote, support, and sustain the quality of life for older persons in Zimbabwe.
Core Values
- Accountability and Transparency
- Participation (teamwork, stakeholder engagement)
- Non-discrimination (embody the spirit of social protection)
- Integrity & honesty
- Empathy (objectivity and connectivity)
- Leadership (servant leadership)
- Safeguarding human life
- Ethical
BRIEF ABOUT PROJECT
Project Name: Reducing Avoidable Blindness and VisualImpairment in Mashonaland Central, Manicaland and Harare
Project ID: P00453
The program started on 01 May 2024 and ends in September 2025. Theprogram is funded by CBM Switzerland, through CBM Global and implemented by HelpAge Zimbabwe and the Government of Zimbabwe, Ministry of Health and Child Care. The 2016 Rapid Assessment of Avoidable Blindness (RAAB) for Manicaland revealed that there was a 3.1% prevalence of blindness among older persons 50 years and above, with untreated cataracts at 67.2%. 7% of all bilateral blindness was found to be avoidable by primary eye health care and 20,3% potentially avoidable by specialized ophthalmic care.
The program implemented the following activitiesin the 8 Districts of Mashonaland Central Province, in Harare and in Manicaland;
- Improved quality cataract surgical services mobilizing patients for screening through established Ministry of Health and Child Care channels of Village Health Workers and Community leadership, reaching 700 surgeries over the 16 months of the program through trainings on eye health
- Enhancement of capacity of Ministry of Health and Child Care personnel in the mentioned provinces to support eye care services
- Trainings on Use of inclusive eye health interventions paying special attention to gender, disability snd safeguarding
- Provision of drugs and consumables to Sekuru Kaguvi Hospital, Sakubva Eye Unit and Mashonaland Central.
- Reaching out to 100% Ophthalmic staff in Mashonaland Central with training in Arclight technology and safeguarding, purchasing and distributing 50 Archlight equipment which is a multi-purpose solar powered diagnostic tool.
The overall project outcomes will contribute to an improvement in vision and a reduction in the prevance of avoidable blindness and uncorrected visual impairments in the provinces.
OBJECTIVES
The aim of the audit is to review the operational and financial performance of project to provide the HelpAge ZimbabweManagement with reasonable assurance to the financial statements of the project P00453 (Reducing Avoidable Blindness and Visual Impairment in Mashonaland Central, Manicaland and Harare)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 HelpAge Zimbabwe 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 CBMGlobal guidelines and that all necessary supporting records and accounts are maintained according to the HelpAge Zimbabwe 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: Reducing Avoidable Blindness and Visual Impairment in Mashonaland Central and Harare
- Project Numbers: P00453
- Project and audit duration: The annual financial reports and financial statements for the period 01 January 2024 to 31 December 2024are fairly and accurately presented.
- The internal control system and management structure of HelpAge Zimbabwe- (legal status, staff management, accounting system, control of assets and expenditures in financial transactions).
- The compliance with the respective Government Acts as applicable such as, e.g., Income Tax Act
- Compliance with donor requirements in financial and programitc reporting
- The procurement system, use, control, and disposal of non-expendable equipment acquired with CBM Global funds.
GENERAL AND FINANCIAL REQUIREMENT
- 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 withcontractors isverified and confirm the agreed payments.
- The auditor will prepare and sign the audit certificate as per the CBMGrequirements.
The auditor will provide a management letter on the audit of the financialstatements of the project. The management letter will include the following things–
- Give comments and observations on the accounting records, procedures, systems, and controls that were examined during the course of the audit.
- Identify specific deficiencies and areas of weakness in systems and controls and make recommendations for improvement.
- Report on the degree of compliance with all governing laws or statutory Requirements
- Communicate matters that have come to their attention during the audit, which might have a significant impact on the management and sustainability of the HelpAge Zimbabwe Office.
- Verify theshared 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.
| Task | Tentative deadline | Responsible person |
| Submission of expression of interest | 19May 2025 | Various audit firms |
| Entrance meeting between management and Auditor | TBA | Selected Auditor/ Firm/ HAZ Management |
| Audit trail (Checking Books of Accounts, bills, vouchers along with other documents) | TBA | Selected Auditor/ Firm |
| Exit meeting | TBA | Selected Auditor/ Firm/ HAZ Management |
| Share draft report and Management report | TBA | Selected Auditor/ Firm |
| Feedback on draft report | TBA | HAZ Management |
| Sign audit report and Management report | TBA | Selected Auditor/ Firm/ HAZ Management |
REPORTING AND DELIVERABLES:
The Audit Report will be written in English language and will comprise:
- The audit standards that were applied (IFRS, or national standards that comply with one of these in all material respects).
- The auditors’ opinion on the financial statements on the period covered.
- The Audit Report and Management Letter shall be submitted in 3 copies; each addressed to the Executive Director of HelpAge Zimbabwe.
- All ineligible expenditures will be disclosed under notes to the audit report.
General Requirements:
The auditor should have;
- Relevant experience in auditing NGO projects (able to provide at least three (3) Referees and Recommendation letters certifying previous experience in auditing NGOs).
- Be independent and objective
- Have necessary professional qualifications and documentation (i.e., valid registration certificate, tax clearance and operating license)
- Meet deadlines
Submission Guidelines
Expression of interest should be addressed and or delivered to (with clearly specified subject line-RE:EOI FOR EXTERNAL AUDIT SERVICES- P00453):
The Executive Director
HelpAge Zimbabwe
32 Hillside Road
Hillside, Harare
Or via email: [email protected], copy [email protected] and [email protected]
The deadline for submission of the proposal is: 20 May 2025.
Only shortlisted candidates will be invited to present themselves for interview at HelpAge Zimbabwe offices at a date to be communicated.