Consultancy- Annual Audit of SCORE Programme

Consultancy- Annual Audit of SCORE Programme
Organization
HelpAge International
Posted
12 Jun 2026
Closing date
17 Jun 2026
Introduction
HelpAge International, hereafter referred to as the “Cooperation partner” wishes to engage the services of an audit firm for the purpose of auditing the Strengthening Civil Society for Older People's Rights and Engagement (SCORE) Programme, as stipulated in the agreement between the Cooperation partner and Sida. The SCORE Programme is implemented through partners across 8 Countries (Tanzania, Ethiopia, Uganda, Mozambique, Lebanon, Pakistan, Moldova and Myanmar).
The audit shall be carried out in accordance with international audit standards (ISA) issued by IAASB. In addition, an assignment according to International Standards on Related Services (ISRS) 4400 (Revised) shall be carried out. The audit and the additional assignment shall be carried out by an external, independent and qualified auditor.
About HelpAge
HelpAge International is a global non-profit organisation that works to improve the lives of older people around the world. We work through the HelpAge global network, an alliance of organisations committed to the well-being, dignity and rights of older people. HelpAge International, through its global network of over 200 members in 99 countries, is committed to supporting older people to live safe, dignified, and healthy lives. By fostering partnerships and collaborations, HelpAge ensures the inclusion of older people in all aspects of society and strives for a just and equitable world for individuals of all ages.
Purpose of this assignment
The objective is to audit the financial report for the period 1 August 2025 to 31 March 2026, as submitted to Sida and to express an audit opinion according to ISA, applying ISA 800/ISA 805, on whether the submitted annual financial report of SCORE Programme is in accordance with the HelpAge International’s accounting records and with Sida's requirements for financial reporting as stipulated in the agreement including appendices between Sida and HelpAge International.
Year 1 expenditure is approximately £966,750 (SEK 12,575,478)
Additional assignment: according to agreed upon procedures ISRS 4400 (Revised), review the following areas in accordance with the Terms of Reference below
Mandatory procedures that must be included:
Observe whether the financial report is structured in a way that allows for direct comparison with the latest approved budget.
Observe and inspect whether the financial report provides information regarding:
Financial outcome per budget line (both incomes and costs) for the reporting
period and columns for cumulative information regarding earlier periods under current agreement.
When applicable, compare if the opening fund balance for the reporting period matches with what was stated as closing fund balance in the previous reporting period.
A disclosure of exchange gains and losses. Inquire and confirm whether the disclosure includes the entire chain of currency exchange from Sida's disbursement to the handling of the programme within the organization in local currency/ies, if applicable.
Explanatory notes (such as, for instance, accounting principles applied for the financial report).
Amount of funds that has been forwarded to implementing partners, when applicable.
Inquire and inspect with what frequency salary costs during the reporting period are debited to the programme.
Choose a sample of three individuals for three different months and:
Inquire and inspect whether there are supporting documentation for debited salary costs.
Inquire and inspect whether actual time worked is documented and verified by a manager. Inquire and inspect within which frequency reconciliations between debited time and actual worked time is performed.
Inspect whether the Cooperation partner comply with applicable tax legislation with regard to personal income taxes (PAYE) and social security fees.
4. Review and confirm that the Cooperation partner screens IP's and/or suppliers to ensure that such parties are not subject to the European Union's financial sanctions list of persons, groups and organisations (EU Sanctions list). Enquire whether there have been any reported findings from the screening process and if so, report on such findings.
Inspect and confirm that the unspent fund balance (according to the financial report) at the end of the financial year is in line with information provided in the accounting system and/or bank account.
Applicable the final year: inspect and confirm the unspent fund balance (including exchange gains) in the financial report and confirm the amount that shall be repaid to Sida.
Follow up of funds that are channeled to implementing partners.
Mandatory assignments that must be included if the Cooperation partner forward funds to implementing partners (IP's):
Choose a sample of a minimum of 15 % of the total of disbursed funds as well as 25 % of the number of IP's or a maximum of 10 IP’s.
Inspect and confirm whether the Cooperation partner has signed agreements with the selected IP's.
Inspect and confirm whether the Cooperation partner, in all agreements entered with IP's, included the requirement to carry out annual audits. The requirement shall specify that these audits shall be carried out with application of ISA (reporting according to ISA 800/805) and a separate assignment according to ISRS 4400 (Revised) should be included for programme support. The Cooperation Partner is allowed to add agreed upon procedures based on the Cooperation Partner’s risk assessment of the Implementing Partners. If agreements regarding coresupport are entered into with IP's, the audit shall be conducted in accordance with ISA 700 or National standards on auditing.
Inquire and inspect whether the Cooperation partner has received financial reports and auditor reports from all IP's included in the selected sample:
Inquire and inspect whether the Cooperation partner has verified if reports from IP's are in line with the requirements in the Agreement.
Inquire and inspect whether the Cooperation partner has documented its assessment of the submitted financial reports and reporting from auditors including management responses and action plans from selected IP's.
Inquire and inspect whether the Cooperation partner has documented its follow-up actions based on the information provided in the financial reports and the reporting from the auditor of the selected IP's.
Inquire and inspect whether the Cooperation partner has reported substantial observations from selected IP's audit reports in its communication with Sida. List observations from IP's audit reports which have been part of this sample.
Review of the following policies and procedures:
Financial policies and procedures for financial control
Procurement Policies,
Governance & Bank Mandate
Key deliverables
Submit draft report findings.
Submit final audited report and management letter with findings for donor submission
Reporting
The reporting shall be signed by the responsible auditor (not just the audit firm) and shall include the title of the responsible auditor.
Reporting from the ISA assignment
The reporting from the auditor shall include an independent auditor's report in accordance with the format in standard ISA 800/805 and the auditor's opinion shall be clearly stated. The financial report that has been the subject of the audit shall be attached to the audit report.
The reporting shall also include a Management letter that discloses all audit findings, as well as weaknesses identified during the audit process. The auditor shall make recommendations to address the identified findings and weaknesses. The recommendations shall be presented in priority order and with a risk classification.
Measures taken by the Cooperation partner to address weaknesses identified in previous audits shall also be presented in the Management Letter. If the previous audit did not have any findings or weaknesses to be followed-up on, a clarification of this must be disclosed in the audit reporting.
If the auditor assesses that no findings or weaknesses have been identified during the audit that would result in a Management Letter, an explanation of this assessment must be disclosed in the audit reporting.
Reporting from the ISRS 4400 (Revised) assignment
The additional assignment according to agreed upon procedures ISRS 4400 (Revised) under section II, shall be reported separately in an “Agreed-upon procedures report”.
Performed procedures should be described and the findings should be reported in accordance with the requirements in the International Standard on Related Services 4400 (Revised).
When applicable, the sample size shall be stated in the report.
Management Letter Report
The auditor shall submit an audit memorandum/management letter, which shall contain the audit findings made during the audit process. It shall state which measures that have been taken as a result of previous audits and whether measures taken have been adequate to deal with reported shortcomings. The report shall include clear recommendations, prioritised in order of importance. It shall include a discussion on the chosen method and include the following headings:
- Observations
- Risk
- Recommendations
- Implementation status of previous audits
- Management Response
- Action plan (with deadlines)
The auditor shall make recommendations to address any weaknesses identified. The recommendations should be presented in priority.
Duration
The reporting shall be written in English and be presented to HelpAge International in 4 copies and one digital for onward transmission to Sida, within 3 weeks.
Required Qualifications
Proven experience of Audit of donor-funded projects, and professional accreditation.
Member of professional body or reputable institutions
How to apply
Interested consultants are invited to submit the following documents to HelpAge HR Jobs@helpage.orgwith the email subject:
Consultancy –Annual Audit of SCORE Programme.
The short EOI should include:
A technical proposal includes methodology, workplan, timeline.
A financial proposal indicating the fees applicable
The deadline for submission is
17 June 2026
.
Job details
Source
HelpAge International
Type
Consultancy
Career category
Administration/Finance
Years of experience
5-9 years
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How to apply:
Interested consultants are invited to submit the following documents to HelpAge HR Jobs@helpage.orgwith the email subject:
Consultancy –Annual Audit of SCORE Programme.
The short EOI should include:
A technical proposal includes methodology, workplan, timeline.
A financial proposal indicating the fees applicable
The deadline for submission is
17 June 2026
.