Terms of reference for an external independent audit of a BMZ-funded project in Ethiopia

Background           
HelpAge Ethiopia is a national non‑profit organization based in Addis Ababa, dedicated to ensuring that older people in Ethiopia live dignified, healthy, and secure lives. In November 2025, after 30 years as HelpAge International’s country office, it transitioned into an independent national entity, strengthening locally led action on ageing and aligning with Ethiopian priorities.

The organization supports older people, particularly those who are destitute and disadvantaged, through programs focused on income security, social care, inclusive health and wellbeing, humanitarian response, and resilience building. Under its global mission, HelpAge also delivers humanitarian and development interventions for vulnerable groups, including host communities, IDPs, and refugees. With financial support from the German Government (BMZ), HelpAge Ethiopia has been implementing a livelihood recovery project in East Bale & Borena Zones of Oromia Region since December 2022, titled “Everyone Deserves the Chance for a Secure Future – Promoting Inclusive and Forward‑Looking Agriculture in Oromia, Ethiopia.”

HelpAge has implemented a three-years project along with two local civil society organizations namely SOS Shael Ethiopia (SOS), Riftvalley Children and Women Development Organization (RCWDO). The project is funded through Federal Ministry for Economic Cooperation and Development-BMZ with co-funding from HelpAge International, HelpAge Germany (HAD) and the implementing partners. Total value of the project is 1.011,199.96 EUR. 

Scope of the audit

The external audit should include the following auditing and control measures:

• Verifying accounting records for correctness and completeness.

• Verifying the financial report in which all project-related revenues and expenditure must be shown and for which it must be confirmed that receipts are provided for all revenues and expenditure.

• Verifying how the provided project funds have been managed. This includes:

• Project funds transferred to the project partner in the current budget year or during the project term

• Other revenues from the project activity.

• Verifying to what extent the funds have been used appropriately for the purpose of carrying out the planned project objectives and activities.

• Verifying the personnel costs and social security contributions to ensure that they are in line with local standards, legal in the respective project country and, above all, that they comply with contracts and that the contributions required by law are being withheld. 

• Verifying that the cost plan is being adhered to by means of a comparison of objectives and effects (based on the most recent valid budget).

• Verifying the economic use of project equipment.

• Verifying the procured inventory, where it is being held and whether it has been/is being used appropriately for the purpose of carrying out the planned project objectives and activities.

• Verifying and confirming that project-relevant documentation is complete and correct.

• Verifying that all agreements fundamental to the project are being adhered to (contracts, German private executing agency guidelines, BMZ funding requirements, and BMZ contract award guidelines).

The audit report

1. The chartered accountant shall structure his auditor’s certificate according to the quantitative documentary proof of the statement of application of funds (see below). He must record the commissions and documents which make up the terms of use made available on which the audit is based.

2. Expenditure which exceeds the budget appropriations by more than 30% shall be explained separately, if the approval of the BMZ has not previously been obtained.

3. The final auditor's certificate shall contain the following (minimum requirement):

"We hereby certify that we have audited the statement of accounts of (name of the project-executing agency in the developing country) in respect of the financing of the project (name) on the basis of the following terms of use made available to us (list of commissions and documents). To this end, we have inspected the books and vouchers and report that:

Closing date of the ADV: 15 May 2026

Start date of the auditor: 1 June 2026

Deadline for submission of the audit report: 22 June,2026

Job Requirements

1. Proofs of income and expenditure have been properly documented by means of receipts.

2. The expenditures, for which evidence has been supplied, are in keeping with the appointed purpose as set out in the Financing Plan. Any deviations from the Financing Plan are described and explained separately.

3. The amount and origin of documented income which is accounted for as counterpart contributions made by the project executing agency, the target group and/or other agencies in the project country have been specified.

4. The donor’s conditions that were specified in the project agreement were met (were not met in the following points)

5. Special notes." 

How To Apply

The closing date for the applications is May 15, 2026. Qualified applicant should submit their application online through hr.eth@helpageeth.org, or if you have any questions, contact Negusse Tufa/Head Finance & Operation on 0910197479 or email Negesse.tufa@helpageeth.org

Job Requirements The role involves verifying accounting records for accuracy and completeness, as well as reviewing financial reports to ensure that all project-related revenues and expenditures are properly recorded and that supporting receipts are provided for all transactions. How to Apply Submit your non-returnable application and CV along with supporting documents in Via email hr.eth@helpageeth.org