CHARITY JOBS IN AFRICA

Organization: Forum for International Cooperation
Country: Kenya
Closing date: 20 Dec 2014

BACKGROUND

FIC: Forum for International Cooperation is a Danish NGO, operating and registered in Kenya. FIC has arranged and operated several development projects in Kenya and Tanzania since 2006 with support from CISU, a Danish donor agency.

The gross received funds channeled through FIC Kenya 2014 are roughly estimated at 400.000 USD.

In December 2013 the program proposal, Decent work and labour rights in East Africa, developed by FIC and its partners were approved by CISU in Denmark.

The program builds on the experiences from implementation of individual projects with trade unions since 2003 and with Youth organizations starting a few years later first in Tanzania and afterwards in Kenya.

The program aims to improve working conditions and to increase the job opportunities in Kenya and Tanzania. Below is the overall development goal to which FIC and partners will contribute, as well as the immediate objectives which are expected to be fulfilled during the program period of three years.

The development objective of the program is:

The employment conditions in Kenya and Tanzania have improved and youth has access to decent employment in line with existing national and international labour laws and regulations.

The immediate objectives of the program are:

1. The strengthened capacity of partner trade unions in Kenya and Tanzania to advocate for and create awareness about workers’ rights and respect of labour market legislation contribute to improved working conditions.
2. The strengthened capacity of partner youth organizations in Kenya and Tanzania to create awareness and to advocate for increased and improved job opportunities for youth has contributed to better conditions for establishing sustainable businesses and increased success in their job seeking.

The two immediate objectives are expected to contribute to achieving the overall development objective in a long term perspective**.**

Beside the program entering into force 2014 FIC Kenya operates three previously approved single grant projects. The first is Young workers project in Mombasa together with Dock Workers Union (in cooperation with Seafarers and Warehouse Workers). This project expires end of 2014 and the audit for the finial financial statement 2014 of this project is not a part of the this task..

The second is Way forward with Kenya County Workers, where activities at present lacks behind. This project is originally expected to expire 2016, but can be extended or closed down before depending on the progress. The audit of the financial statement for this is a part this task.

The third single grant project is Children, youth and their families

PARTNER RELATIONSHIP WITH FORUM FOR INTERNATIONAL CORPORATION

The program is divided into two components Youth and Trade Unions.

The partners in Kenya under the trade component are the Dock Workers Union, Tom Mboya and the partner under youth component Africa Youth Trust is the lead partner. The partners in Tanzania under the trade Union component is TAMICO and under the youth in Tanzania are Tanzania Youth Vision Alliance (TYVA), Open Mind Tanzania (OMT) and Youth for Africa (YOA)

Funds are transferred to partners through FIC Kenya and documentation mostly kept by partners.

This audit also covers FIC Office in Nairobi, Kenya and the mentioned single grant partners not included in the program, who are Kenya County Government Workers and Young Workers project Mombasa.

Main partners are provided cash transfer quarterly based on delivered and approved reports and budgets. This includes Dock Workers Union, Mombasa, Kenya County Workers Union, Nairobi and Africa Youth Trust, Nairobi in Kenya and in Tanzania; TYVA, OMT and YOA Dar es Salaam. These partners are to deliver a financial report end each year as proof of partner spendings in the project. The audit of financial statements for the projects at these partners is an integrated part of this task, and will have to take place at the respective partners.

Other partners will receive advance for specific activities, and return documentation + eventual surplus cash as proof of the spending. Alternatively FIC Kenya will pay directly for the activity cost. The financial documentation for other partners’ cost is held at the FIC Kenya office in Nariobi.

REQUIREMENTS FOR THE AUDITOR.

The Audit must be conducted by a certified public accountant registered in Kenya and/or Tanzania.

The auditor must be able to conduct audits in both Tanzania and Kenya, e.g. via office representation in both countries or by cooperating with a colleague in the other country.

SCOPE OF THE AUDIT

The objective is to audit the annual financial statement of FIC Kenya covering funds received and cost incurred in relation to the program “Decent Work and Labour Rights Program” and to the mentioned single grant projects for the three years 2014 – 2016 plus eventual other received funds. The annual gross turnover of FIC Kenya is estimated around 600.000 USD for the period 2014-2016

The first financial statement is for the period 1. January 2014 – 31. December 2014, the second is for 2015 and the third is for the year 2016. In total 3 financial statements.

The audit has to be carried out in line with the stipulations of the partner agreements and guidelines for the program audit annexed. This implies among others that a financial and administrative audit is to be carried out in accordance with internationally recognized standards (IFAC/INTOSAI).

The audit is limited to partners’ income and expenditures related to the project implementation in Kenya and/or Tanzania.

Special attention should be paid to:

(a) All funds have been used in accordance with the conditions of the relevant financing agreements, with due attention to economy and efficiency, and only for the purposes for which the financing was provided.

(b) Goods and services financed have been procured in accordance with the relevant financing agreements;

(c) All necessary supporting documents, records, and accounts have been kept in respect of all project ventures. Clear linkages should exist between the books of account and reports presented to FIC.

(e) The projects accounts have been prepared in accordance with consistently applied FIC Accounting Standards and give a true and fair view of the financial situation of the project at December 2014 and of resources and expenditures for the year ended on that date.

(f) The project accounts have complied with tax laws of Kenya and Tanzania.

DELIVERABLES:

Audit report

The audit report should cover at least the following:

FIC KENYA FINANCIAL STATEMENTS

For each main partner (2 in Kenya and 3 in Tanzania) a financial statement is prepared each with a separate audit report.

For FIC KENYA a financial statement including:

A total summary illustrating received funds and their use on program, single grants and FIC Kenya office.

A summary of the program sources and uses of funds, included in a note together with the specification per partner of transferred and spent funds by main budget lines. This must be supplemented by a split of relevant cost on countries and the two components. The figures of the program must be included both for current year and accumulated.

A summary of single grant projects transferred funds and spendings included in a note, specified by main budget lines, both for the current year and accumulated.

A summary for FIC Kenya office illustrating the spent cost and how relevant cost are allocated to the different projects/partners.

The above 3 items may partly be included in the notes.

A balance illustrating FIC Kenya’s financial position end of year including eventual balances with partners.

Additional relevant information/specifications may be given as part of the notes.

AUDIT OPINION

Besides a primary opinion on the Project Financial Statements, the annual audit report of the Project Accounts should include a separate paragraph commenting on the accuracy and propriety of expenditures withdrawn under SOE procedures.

Submission of the final reports to FIC is due by no later than 2 months after end each of the mentioned periods.

Management letter, one for each period.

To be delivered together with the audit reports.

The management letter should include at least the following topics/issues:

· An assessment of the project's internal control system with equal emphasis on (i) the effectiveness of the system in providing the project management with useful and timely information for the proper management of the project and (ii) the general effectiveness of the internal control system in protecting the assets and resources of the project.

· A description of any specific internal control weaknesses noted in the financial management of the project and the audit procedures followed to address or compensate for the weaknesses. Recommendations to resolve/eliminate the internal control weaknesses noted should be included.

The management letter should also include the following:

· The categorization of audit findings by risk severity: High, Medium, or Low.

· The classification of possible causes of the audit findings.

· Comments as to whether recommendations made in the management letter for the previous audit were implemented or, if not, the implementation status;

· Partner management comments/response.

Available Facilities and Right Access The auditor will have full and complete access at any time to all records and documents (including books of account, legal agreements, minutes of committee meetings, bank records, invoices and contracts etc.) and all employees of the entity. The auditor will have a right of access to involved participants and organizations, to banks, consultants, contractors and other persons or firms engaged by the project management.

How to apply:

Additional information requests and Expression of interests should be sent to

Rachel Ambasa, FIC Kenya e-mail rachelambasa@ymail.com or

Carsten Nielsen, e-mail carsten.nielsen@fic.dk