Terms of Reference for CBM Audit, Tanzania (October 2025)

Terms of reference for audit

(Full document attached)

Project details

• CBM Project No.: P10635

• BMZ Project No.: P8326

• Project title: Strengthening inclusive eye health services in primary and secondary health facilities in the northern zone of Tanzania

• Reporting entity: The Good Samaritan Foundation / KCMC

• Contracting authority: CBM Country Office Tanzania

CBM is currently in the process of engaging an audit firm to perform audit services for the project titled Strengthening inclusive eye health services in primary and secondary health facilities in the northern zone of Tanzania for the duration of 01^st November 2025 to 30^th April 2030.

Kindly submit your proposal accompanied by a breakdown of your professional fees and the Audit Plan. Further terms will be addressed should you be shortlisted. Enclosed are the Terms of Reference (ToR) and associated annexes for your review.

DOWNLOAD THE FULL TENDER NOTICE HERE

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1. Introduction

These Terms of Reference (ToR) define the agreement between CBM Country Office Tanzania (the Contracting Authority) and the Auditor for the audit of funds received and payments made by The Good Samaritan Foundation – KCMC under the BMZ co-financed contract.
These ToR form an integral part of the contract between the Contracting Authority and the Auditor.

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2. Background and objective

The Reporting Entity received funds from Christoffel-Blindenmission (CBM) to implement the project co-financed by the German Ministry of Economic Development and Cooperation (BMZ). These funds must be used in line with BMZ rules and regulations.

Audit objectives

• Express an opinion on the project financial statements for:

  • Annual audits for 2025, 2026, 2027, 2028, and 2029.

  • A final audit in 2030 covering the entire project period (01/11/2025–30/04/2030).

• Issue reports as outlined in Section 7.

3. Standard and ethics

The Auditor must follow the International Federation of Accountants (IFAC) Code of Ethics for Professional Accountants, established by IFAC’s International Ethics Standards Board for Accountants (IESBA).
This includes principles of:

• Integrity

• Objectivity

• Independence

• Professional competence and due care

• Confidentiality

• Professional behavior and technical standards

The Auditor must remain independent from the Reporting Entity and adhere strictly to IFAC independence requirements.

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4. Qualifications of the auditor

General requirements

The Auditor must meet at least one of the following:

• Be a member of a national/international accounting or auditing body affiliated with IFAC.

• Be a member of a body not affiliated with IFAC but commit to IFAC standards and ethics.

The Contracting Authority must verify the Auditor’s qualifications through a recognized institution such as the German Embassy or a Chamber of Commerce.

Specific qualifications

The Auditor should:

• Have relevant qualifications and experience with IFAC standards.

• Demonstrate experience auditing projects of similar size and complexity.

• Have experience with donor-funded development cooperation projects.

• Hold a relevant university degree or professional qualification.

• Have at least six years of experience as an auditor/accountant, including team leadership experience.

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5. Duties of the reporting entity

The Reporting Entity must:

• Prepare and provide project accounting, annual, and final financial statements (Annex 1 and 2 templates).

• Submit prechecked financial documents to the Auditor.

• Grant access to all legal, financial, and project-related documents, including:

  • Project proposal, contracts, approved/revised budgets, BMZ guidelines, vouchers, staff and consultant contracts, procurement documents, and related correspondence.

• Facilitate field visits for the Auditor.

• Provide a management response to the Auditor’s findings within the set timeframe.

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6. Task of the auditor

The audit will take place where project bookkeeping occurs. The Auditor must:

• Verify that all funds were used economically, efficiently, and for intended purposes.

• Assess compliance with internal controls, laws, and donor requirements.

• Ensure accounts comply with International Accounting Standards and accurately reflect the project’s financial position.

• Review project-specific bank accounts.

• Verify all vouchers and supporting documents (100% review expected).

• Confirm expenditures align with BMZ budget lines and that vouchers are properly stamped.

• Ensure reported expenditures match voucher lists.

• Check compliance with procurement guidelines.

• Review staff contracts, social security, taxation, and timesheets.

• Verify completeness and accuracy of inventory lists.

• In final audits, analyze any deviations over 30% from the financing plan.

• Conduct physical inspections of project sites, equipment, and activities.

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7. Audit report

The audit report must include:

a. Financial statements

• Annual audits: as per Annex 1 format (in expenditure currency).

• Final audits: cumulative statement as per Annex 2 format.

• Include income, interest, and all expenditures with relevant notes.

b. Voucher lists

Signed and certified by the Auditor.

c. Inventory list

Stamped and signed.

d. Auditor’s certificate

A formal statement certifying:

1. Income and expenditure are properly verified.

2. Expenditures align with project purposes.

3. Deviations above 30% (for final audits) are explained.

4. Income sources are specified.

5. Donor conditions have been met or exceptions noted.

6. Any notable findings.

Each audit area must be explicitly addressed, even if no findings are present.

e. Management letter

The Auditor must provide:

• Identified weaknesses in financial controls with recommendations.

• Comments on accounting records.

• Reporting Entity’s management responses.

• An assessment of compliance with financing conditions.

• Any issues potentially affecting project implementation.
  Subsequent audits must verify implementation of prior recommendations.

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8. Timeframe

Preparatory meeting

To be held at a specified location before the audit begins.

Preliminary examination

After three months of project implementation, the Auditor conducts a half-day review and issues recommendations.

Annual audits

• Cover 1 January–31 December.

• Must start within six weeks of the reporting period’s end.

Final audit

• Covers the full project (including 2029–2030).

• Must begin within two months after project completion.

Reporting deadlines

• Draft report due within 15 days of audit start.

• Reporting Entity to respond within 5 days.

• Pre-final report submitted within 5 days after feedback.

• Final report submitted 5 days after Contracting Authority comments.

• Scanned final report to be sent within 3 days of approval.

• Printed copies (3 originals, or 4 for final audit) due within 7 days of approval.

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9. Annexes

1. Financial statement template for annual audits

2. Financial statement template for final audits

RFQ/Tender Information and Attachments

For comprehensive information regarding this RFQ/tender, we invite you to download the attachments provided below. These documents contain all the necessary details, including specifications, requirements, and submission guidelines. Please review them carefully to ensure you have all the pertinent information needed to participate.

(Full document attached for detailed templates and financial statement formats.)

DOWNLOAD THE FULL TENDER NOTICE HERE

Each audit will be covered under a separate contract within a framework agreement.

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