Project Financial Audit: English & Ukrainian Speaking

Country: Ukraine Organization: Christian Blind Mission Closing date: 4 Nov 2026 1.Introduction CBM seeks to engage an independent external financial auditor or an audit firm providing a suitably qualified audit team to conduct a final financial audit upon completion of the above-mentioned project. The audit shall cover the entire 12-month project implementation period. The audit is commissioned and funded by CBM to fulfil CBM’s internal audit requirements. It is neither commissioned by DG ECHO nor a contractual requirement under the project’s DG ECHO grant agreement. CBM Christoffel-Blindenmission Christian Blind Mission e.V. (herein referred to as “CBM”), together with the National Assembly of People with Disabilities of Ukraine (herein referred to as “NAPD“) and Momentum Wheels for Humanity (herein referred to as “Momentum”), is currently implementing humanitarian action in Chernihiv, Sumy, Kharkiv and Poltava oblasts from May 2026 to April 2027 funded by The European Commission’s Directorate-General for European Civil Protection and Humanitarian Aid Operations. The action focuses on health, rehabilitation and protection, with particular attention to persons with disabilities and other groups facing heightened barriers to humanitarian assistance. For more information, please see: Ukraine: Restoring Access to Health 2. Scope of services/work The assignment consists of one final external financial audit covering the entire 12-month project implementation period, May 2026 to April 2027, including the portions falling within the 2026 and 2027 financial years. The audit shall be conducted following project completion. For the purposes of this engagement, the project shall be examined as one continuous audit period. Separate annual project audits or separate audit opinions for 2026 and 2027 are not required under these Terms of Reference. The auditor shall nevertheless verify the reconciliation between the project records for both financial years, including year-end balances, amounts carried forward and the correct allocation of transactions to the relevant reporting periods. This arrangement does not alter routine financial reporting obligations or any separate organisational or statutory audit requirements. The audit is commissioned and financed by CBM to fulfil its internal financial accountability and assurance requirements. It is neither commissioned by DG ECHO nor undertaken as a contractual DG ECHO audit requirement for this project. Any audit separately initiated by DG ECHO falls outside this engagement and remains unaffected by it. The scope encompasses project funds managed and expenditure incurred by CBM and both implementing partners, the National Assembly of People with Disabilities of Ukraine (NAPD) and Momentum Wheels of Humanity (Momentum). It includes DG ECHO funding, CBM co-financing and relevant project transactions recorded at headquarters level. The assignment is limited to the project’s financial information and related controls; it does not constitute an audit of the organisations’ complete financial statements. 2.1Applicable Requirements The auditor shall assess project financial management and expenditure against the signed grant agreement and its annexes, approved budgets and amendments, partnership agreements, and applicable organisational and national requirements. For CBM, this includes the relevant provisions of the Finance Handbook and related financial management, procurement and internal control policies. For NAPD and Momentum, the auditor shall assess compliance with their contractual obligations towards CBM and the policies and procedures applicable to their implementation of the project. CBM-specific procedures shall apply to the partners only to the extent required under their agreements. Provision and clarification of reference documents Before the audit begins, CBM shall provide the auditor with the relevant contractual documents, applicable versions of its Finance Handbook and related policies, and any additional internal audit requirements applicable to this assignment. Any conflicting or unclear requirements, including questions concerning their applicability or precedence, shall be clarified with CBM during audit planning and documented in the audit work plan. Auditing standards and audit opinion The audit shall be conducted in accordance with the International Standards on Auditing (ISA), as applicable to the engagement and the financial reporting framework adopted for the consolidated project financial statement. The auditor shall express an independent audit opinion on whether the consolidated project financial statement has been prepared, in all material respects, in accordance with the applicable financial reporting framework described in the notes to the statement. The auditor shall also report significant findings concerning compliance with the applicable project requirements and relevant internal controls in the management letter. 2.2 Areas of examination Financial reporting and reconciliation: Reconcile the consolidated final project financial statement in EUR with the project ledgers, transaction listings and financial reports of CBM, NAPD and Momentum. Verify funding received, CBM co-financing, transfers to implementing partners, reported expenditure, outstanding advances, project-related liabilities, refunds and closing balances. Verify that transfers between the organisations are not counted again as expenditure in the consolidated project financial statement. The financial statement shall include notes disclosing the basis of preparation, the accounting and currency conversion principles applied, and the treatment of advances, liabilities, exchange-rate differences, closing adjustments, project-related transactions settled after the implementation period and, where applicable, non-cash entries. The auditor shall assess whether the disclosed reporting framework has been consistently and appropriately applied. Financial-year reconciliation and closing adjustments: The auditor shall verify that project-related balances and transactions recorded in the 2026 and 2027 financial years are properly reconciled to the consolidated project financial statement. Examine the continuity of records between the two financial years and ensure that the financial-year split has not resulted in omissions or duplication. This shall include reviewing relevant year-end adjustments, subsequent corrections to project-related accounting records, and the treatment of project-related payments, refunds and liabilities settled after the end of the implementation period, in accordance with the applicable reporting framework and eligibility rules. Any material discrepancies between the annual accounting records and the consolidated project financial statement shall be reported. Expenditure and use of funds: Examine whether expenditure was incurred for the approved project purposes, complies with the applicable funding conditions, is properly authorised and supported by adequate documentation, and is accurately recorded and classified. Review budget amendments, exchange-rate calculations, shared-cost allocations, tax and VAT treatment, and potential duplicate charging or financing. Where indirect costs are reported on a flat-rate basis, verify the applicable contractual rate and calculation base. Procurement and contracted services: Review the application of relevant procurement procedures, including procurement planning, competition, supplier selection, bid evaluation, contract award, documented exceptions, delivery and payment. Examine relevant safeguards against conflicts of interest and compliance with applicable restrictive measures. For medical equipment, assistive devices and other project supplies, review the quality-assurance documentation required under the applicable project rules and evidence of receipt or handover to the intended facilities or recipients. Personnel and operating costs: Examine project-related employment and consultancy contracts, payroll calculations, timesheets or other accepted evidence of staff-cost allocation, payment records, and relevant tax and social contribution documentation. Verify that personnel, travel and office operating costs charged to the project are supported and allocated in accordance with the applicable requirements, including costs paid or recorded at headquarters level. Cash, banking and advances: Review project-related bank and cash records, reconciliations, payment authorisations, fund transfers and the settlement of advances. Trace selected transactions through the accounting records, supporting documentation and proof of payment. Examine outstanding balances and their treatment at the financial-year boundary and at project closure. Cash assistance: Review the financial procedures and supporting records for cash assistance, including Cash for Health where applicable. Examine documented beneficiary eligibility and approval decisions, payment instructions, evidence of transfer or receipt, reconciliations, and the treatment of failed, returned or unclaimed payments. Access to personal and health information shall be limited to what is necessary for the audit and handled confidentially. Where feasible, anonymised or pseudonymised documentation shall be used. Assets and stocks: Examine project-related asset and stock records, supporting procurement documentation, evidence of existence and project use, and relevant handover, transfer or disposal documentation. Review the financial treatment of assets and stocks remaining at project closure, including any documented losses or damage. Internal controls, partner oversight and financial monitoring: Assess the design and operation of controls relevant to project financial management throughout the implementation period, including segregation of duties, delegated authority, payment approvals, record-keeping, reconciliations and management review. Particular attention shall be given to whether the enhanced staffing, supervision and financial monitoring arrangements envisaged for the project were implemented and operated during the relevant periods. The auditor shall consider changes in these arrangements over time and examine evidence of ongoing financial oversight, early risk identification and corrective action, rather than assuming their effectiveness solely from the existence of policies or staff appointments. Review CBM’s monitoring of partner expenditure, the review and reconciliation of partner financial reports, documented financial checks and the follow-up of relevant previous findings. Significant weaknesses and recommendations shall be included in the management letter, with findings clearly attributed to CBM, NAPD or Momentum, as appropriate. This review does not constitute a separate audit opinion on the effectiveness of the organisations’ entire internal control systems. 2.3 Audit approach and locations arrangements. The meeting shall take place either in person in Kyiv, subject to security conditions, or online via Zoom. The auditor shall provide a work plan, a document request list and a proposed timetable. The auditor shall apply a risk-based audit approach, independently selecting samples that provide sufficient coverage of all three organisations and the entire 12-month project implementation period, including the portions falling within 2026 and 2027. Particular attention shall be given to significant expenditure categories and high-value or high-risk transactions. The auditor shall document the materiality applied, the sampling methodology and the coverage achieved by transaction number and value, and shall expand testing where findings warrant it. No fixed sampling percentage or automatic review of 100% of supporting documents is prescribed under these Terms of Reference. Fieldwork shall include on-site visits to the offices of CBM, NAPD and Momentum in Kyiv, subject to security conditions. Relevant project records held at headquarters level shall be reviewed remotely. Any additional visits to health facilities, warehouses or other project locations shall be agreed with CBM in advance, with any additional costs separately identified and agreed. Where security conditions prevent planned visits, the auditor shall discuss and agree alternative arrangements with CBM. The auditor shall document the alternative procedures performed and report any unresolved limitations affecting the audit. Confidentiality and data protection The auditor shall maintain the confidentiality of all financial, contractual and personal information obtained during the assignment. The auditor shall implement appropriate safeguards for the secure transfer, storage, retention and disposal of audit-related information, in accordance with applicable data protection requirements and the engagement agreement. 3. Expected Deliverables Before fieldwork The auditor shall submit: • Work plan: The proposed audit approach, team responsibilities and arrangements for on-site visits and remote review. • Document request list: The records and supporting documentation to be prepared by CBM and the implementing partners (English & Ukrainian) • Proposed timetable: Dates for fieldwork, draft reports, management responses and final submission, to be agreed with CBM (English & Ukrainian) These documents shall be provided in English. The document request list and timetable should also be available in Ukrainian where possible. Following fieldwork The auditor shall provide: • Draft audit report and exit meeting: Present preliminary findings to CBM and the relevant partners and submit a draft audit report and management letter for factual review and written management responses. This review shall not interfere with the auditor’s independent opinion. (English & Ukrainian) • Final audit report: A signed report expressing an independent opinion on the consolidated project financial statement in accordance with its disclosed reporting framework. The report shall include the audited financial statement in EUR, explanatory notes and financial breakdowns by organisation and financial year. It shall state the auditing standards applied, summarise sampling coverage and explain any limitations or modifications to the opinion. • Management letter and findings schedule: Identify weaknesses in financial records, procedures, controls and compliance, with practical recommendations. A supporting schedule shall list questioned or potentially ineligible expenditure by organisation, transaction reference, amount, currency and reason, distinguishing corrected and unresolved items. All reports shall be submitted to CBM in English. Presentation of findings in English & Ukrainian. The final audit report and audited financial statement shall be provided as a signed PDF, with the management letter also in Word and supporting schedules in Excel. Suspected fraud, corruption or serious irregularities shall be reported promptly through CBM’s designated confidential channels, without waiting for the final report. How to apply Applications are invited from independent Ukrainian or Ukrainian audit firms. • Deadline: November 4, 2026 • Submission in English via email: Lesia Nechyporuk: lesia.nechyporuk@cbm.org Professional qualifications and experience The applicant and proposed audit team must meet the following requirements: • Professional qualifications and registration: The auditer must be compliant with International Standards of Auditing (ISA) issued by the IAASB/IFAC as well as IFAC Code of Ethics for Professional Accountants; be registerered in the official register of Auditors and Auditing entities of Ukraine (Реєстр аудиторів та суб’єктів аудиторської діяльності) or be a member of a national accounting or auditing body that is a full member of IFAC.The lead auditor responsible for signing the audit report must also be registered and authorised to practise in Ukraine. Applicants shall provide the relevant registration numbers, current verifiable evidence of registration and evidence of the lead auditor’s professional qualifications. Neither the provider nor the signing auditor may be subject to any suspension or restriction preventing performance of this assignment. • Relevant experience: The lead auditor must have at least six years of professional experience as an auditor or accountant in public audit practice, including experience leading audit teams. The applicant must demonstrate experience auditing donor-funded humanitarian or development projects of comparable size and complexity. Experience with DG ECHO-funded projects is desirable. • Knowledge of the Ukrainian context: The team must demonstrate knowledge of Ukrainian accounting, taxation and relevant regulatory requirements, including their application to non-governmental organisations and project expenditure. • Language and operational capacity: The team must be able to review Ukrainian- and English-language documentation, communicate with the participating organisations and prepare the audit reports in English. The proposal must cover CBM, NAPD and Momentum, including visits to all three offices in Kyiv, subject to security conditions, and remote review of relevant records held at CBM headquarters. • Independence: The applicant and all proposed team members must be independent of CBM, NAPD and Momentum. Applicants must disclose any actual or potential conflicts of interest, including previous or ongoing accounting, financial reporting or consultancy services provided to these organisations. Application Documents to be submitted Applicants shall submit the following documents in English. Official registration documents and certificates can be provided in their original language. • Technical proposal / audit approach: Describe the proposed methodology, sampling approach and allocation of work across CBM, NAPD and Momentum, including arrangements for on-site visits and remote review. • Proposed work plan and timetable: Set out the main activities, estimated working days and reporting milestones, taking account of the indicative timetable in these ToR. Confirm the availability of the proposed auditor or team. • Financial offer*: Provide a detailed quotation in EUR, showing professional fees, daily rates and estimated working days, travel and other expenses, and applicable taxes. Clearly state the total price and any assumptions or exclusions. *Simultaneous interpretation (English–Ukrainian): The auditor shall arrange and pay for professional simultaneous interpretation between English and Ukrainian for audit-related meetings requiring bilingual participation, including the kick-off and exit meetings. All associated costs, including any necessary equipment or online interpretation facilities, shall be itemised separately in the financial offer and included in the total quoted price. Applicants shall specify the number of meetings and interpretation hours covered. No additional interpretation costs within the agreed scope shall be charged to CBM or the implementing partners. • Company or professional profile and CVs: Provide a brief profile and CVs of the proposed auditor or team members, identifying their roles, qualifications and relevant experience. • Registration, authorisations and professional qualifications: Submit evidence of registration, relevant professional qualifications and any professional membership required under the Qualification Criteria. Include current evidence of the applicant’s registration as an audit entity in the Ukrainian Register of Auditors and Audit Entities (Реєстр аудиторів та суб’єктів аудиторської діяльності - OСАД), maintained by the Audit Public Oversight Body of Ukraine (Орган суспільного нагляду за аудиторською діяльністю — ОСАД).Provide the registration numbers of the applicant and the lead auditor responsible for signing the audit report, together with evidence of their authorisation to perform this assignment. apob.org.ua. or provide a certificate or proof of membership in IFAC. • Professional indemnity insurance: Submit a copy of a valid professional indemnity insurance policy, identifying the insured auditor or audit firm, insurer, scope of cover, coverage limit and validity period. • Tax registration and status: Provide evidence of tax registration and specify the applicable taxation regime and VAT status. Applicants registered as Ukrainian individual entrepreneurs / sole proprietors (FOP) shall confirm that they operate under the general taxation system for their audit activities, rather than the simplified single-tax system. Note: An auditor registered as an individual enterpreneur/sole proprietor (FOP) is not entitled to use the simplified tax system (the single tax) acc to subgraph 291.5.2 of the Tax of Ukraine, auditing activities are conducted exclusively under the general system of taxation • Relevant assignments and client references: Provide examples of comparable audits, preferably for NGOs or donor-funded humanitarian projects, identifying the client, scope and dates of each assignment. Include contact details for reference checks. Reference letters or certificates of satisfactory completion may also be submitted where available. • Declaration of independence and conflicts of interest: Submit a signed declaration confirming independence from CBM, NAPD and Momentum and disclosing any relationships or potential conflicts of interest relevant to this assignment.