1. INTRODUCTION
Caritas Austria is an international NGO implementing activities in the fields of emergency relief and rehabilitation as well as development cooperation, in countries struck by conflicts or natural disasters. Caritas Austria has been supporting projects in the countries Albania, Bosnia and Herzegovina and Serbia for the past 20 years, addressing social needs like care for children and youth, programmes for women and the integration of minorities, elderly care, support of persons with disabilities, agricultural projects, etc. North Montenegro is a new project country for Caritas Austria since the 1st of July 2021.
With the current programme Take Care, Caritas puts the focus on the provision of home care, social assistance and direct support for socially disadvantaged and economically vulnerable people in Albania, Bosnia and Herzegovina, North Macedonia and Serbia. The programme places emphasis on vulnerable elderly people in Albania, Bosnia and Herzegovina and Serbia through the provision of social support and the establishment and licensing of professional home care services. In North Macedonia, vulnerable members of the society are addressed in a PILOT-project component encompassing mobile health, legal and social services and ensuring educational support for children. TAKE CARE encompasses regional knowledge exchange and regional advocacy activities.
Further project information to be found here: https://caritas.rs/continuation-of-the-humanitarian-assistance-for-refugees-and-migrants-in-the-republic-of-serbia/?lang=en
All documents relevant for this call for tender can be accessed via https://wolke.caritas.at/s/kicdJLcWJYtDPEZ with the password pSFY2BmoLP
2. BACKGROUND OF THE PROJECT
- Back donor’s contract number and official project title: Vertr. Nr. 2021-0.251.936 - TAKE CARE -– integrated social and health care for vulnerable population in the Western Balkans
- Caritas Austria’s project number and official project title:2109033 – Take Care (integrated social and health care for the vulnerable population in the Western Balkans)
- Project duration/implementing period: 1st of July 2021 until 30th of June 2023
- Official project budgets (with indication of donor’s contribution): Total partner budget: EUR 752.080
- Short project description:
- Implementing partner organisation:
- Partner 1: Caritas Albania
- Partner 2: Caritas Banja Luka
- Partner 3: Macedonian Caritas
- Partner 4: Caritas Serbia
Impact:
The regional program TAKE CARE will focus on the provision of home care, social assistance and direct support for socially disadvantaged and economically vulnerable people in Albania, Bosnia and Herzegovina, North Macedonia and Serbia. The program places emphasis on vulnerable elderly people in Albania, Bosnia and Herzegovina and Serbia through the provision of social support and the establishment and licensing of professional home care services. In North Macedonia, vulnerable members of the society are addressed in a PILOT-project component encompassing mobile health, legal and social services and ensuring educational support for children. TAKE CARE encompasses regional knowledge exchange and regional advocacy activities.
Program outcomes:
SO1: The physical, social, emotional and mental status of the vulnerable population is improved through the provision of integrated care services.
SO2: Staff / volunteers / local stakeholders have increased skills and knowledge thereby strengthening local health systems.
Expected results:
OP 1.1. Vulnerable persons at risk have access to integrated home-care services
OP 1.2. Vulnerable population groups are able to meet their basic needs in times of the COVID-19 pandemic
OP 1.3. Vulnerable people have access to high quality counselling / information service
OP 2.1. Staff / volunteers / local stakeholders have received professional training
OP 2.2. Local stakeholders benefit from knowledge exchange and emerging networks
OP 2.3. Family members / volunteers effectively support homecare solutions for older persons and other vulnerable persons at risk
Target groups:
- Elderly / vulnerable persons without access to care
- Elderly / vulnerable persons living alone and needing care and/or assistance at home, without support from relatives or neighbors
- Persons with special needs (metal health problems, persons with disabilities, homeless, members of minorities) living without access to care
- Looked after persons experiencing violence, neglect or abuse by a relative or career (including children)
Target regions/locations:
Albania (Rrëshen, Tirana), Bosnia-Herzegovina (Banja Luka, Ljubija, Kotor Varoš, Prijedor), North Macedonia (Skopje, Tetovo and Gostivar), Serbia (Belgrade, Kanijža, Senta and Subotica).
Activities related to OPs:
For SO1: The physical, social, emotional and mental status of the vulnerable population is improved through the provision of integrated care services.
Output 1.1.: Affected / vulnerable persons have access to integrated care services / home help & home care
Shown by country
Albania
Establishment of 2 mobile teams (Tirana, Rrëshen) - home health care and home help
Needs-based home care for 100 clients
Establishment of meals on wheels and delivery of food packages (60)
Organization of a free rental service for care needs for 25 clients
Organization of 6 leisure activities for beneficiaries
Distribution of protection materials for 100 clients
Bosnia-Herzegovina
Establishment of 4 mobile teams (Banja Luka, Kotor Varos, Prijedor, Ljubija)
Distribution of meals on wheels for 70 clients
Needs-based care and support for 130 clients
Organization of 12 recreational activities for beneficiaries
Distribution of protection materials for 90 clients
Organization of a free rental service for care needs for 90 clients
Serbia
Establishment of 4 mobile teams (Belgrade, Subotica, Kanjiža, Senta)
Providing needs-based care and support for 75 clients
Distribution of meals on wheels for 60 clients
Organization of a free rental service for care needs for 100 clients
Output 1.2.: Affected / vulnerable persons have access to professional counselling / information and services to improve their situation
Albania
Establishment of counselling teams for social and legal counselling for people at risk / affected by poverty and people with care needs.
Bosnia-Herzegovina
Establishment of counselling teams for social and legal counselling for people at risk / affected by poverty and people with care needs.
Providing counselling for beneficiaries.
Serbia
Establishment of counselling teams for social and legal counselling for people at risk / affected by poverty and people with care needs.
Providing counselling for beneficiaries.
North Macedonia
Establishment of counselling teams for social and legal counselling for people at risk / affected by poverty and persons with care needs, with a special focus on girls and women
1. Social counselling / support in accessing state social benefits
2. Medical counselling / basic care
3. Legal counselling
Improved living conditions for people at risk of homelessness (assisted housing)
Piloting "assisted accounts" for selected beneficiaries
Reduction of school drop-out due to COVID-19
After-school care and creative program for primary school students
Improved psycho-social and economic situation for communities at risk of poverty
Workshops on basic life skills for beneficiaries
Activities for Output 2.1: Staff /family members/ volunteers / local actors are trained
Albania
Implementation of 4 trainings for medical professionals and social care workers on specific topics (organization of home care, first aid, protection against violence, dementia).
Conducting 2 trainings for family care providers and (organization of home care, first aid, protection against violence, dementia ...)
Preparation and distribution of information material as well as accompaniment of caring relatives
Bosnia-Herzegovina
Conducting trainings for social and legal counsellors on specific topics (access to social assistance, pension, care places, ...)
Conducting trainings for social care workers on specific topics (protection against violence, dementia, burn-out prevention).
Conducting 2 trainings for care-takers and / or volunteers (organization of home help, first aid, protection against violence, dementia ...)
Preparation and distribution of information material as well as support for care providers and volunteers
Serbia
Ongoing implementation of certified trainings for new employees
Conducting 2 trainings for family carers and/or volunteers (organization of home help, first aid, protection against violence, dementia ...)`
Preparation and distribution of information material and support for family carers and volunteers
North Macedonia
Conducting trainings for health professionals and social care workers on specific topics (organisation of home care, first aid, protection against violence, dementia)
Regional Knowledge Management
Training for the local partner organizations on violence protection and dementia
Cooperation / revision of the training manual on home care and home help
Cooperation / revision of the training manual for volunteers and family care providers
Activities for Output 2.2: Local stakeholders benefit from the knowledge exchange and the new established networks
Albania
Meetings (5) with local and national stakeholders regarding home health care and home help
Awareness raising and advocacy campaign (1)
Signed Memoranda of Understanding (3) with local or national stakeholders
Bosnia-Herzegovina
Meetings (10) with local and national stakeholders regarding home health care and home help
Awareness raising and advocacy campaigns (3)
Signed Memoranda of Understanding (5) with local or national stakeholders
Serbia
Meetings (5) with local and national stakeholders regarding home health care and home help
Awareness raising and advocacy campaigns (3)
Signed Memoranda of Understanding (5) with local or national stakeholders
North Macedonia
Development of pilot concepts for assisted housing services and assisted bank account (2)
Awareness raising and advocacy campaigns (3)
Signed Memoranda of Understanding (5) with local or national stakeholders
Regional Knowledge Management
Organisation and implementation of a joint study visit to Austria for 20 participants (NGO staff and government representatives)
Organisation of regional exchange meetings (3)
3. OBJECTIVES OF THE EXPENDITURE VERIFICATION
The objectives of the audit are:
- to provide a professional opinion on the quality of processes and accounting practices within the audited organisation and specifically as applied within the project at hand following point 5 (procedures to be performed by the Auditor)
- to independently verify that the project mentioned above has been implemented in compliance with the requirements of the following documents of reference:
- Legislation: National legislation, with particular attention to:
- Respective social and labour law (including staff and salary regulations).
- Regulations on VAT and other taxes
- National accounting policies
- Project: Cooperation agreement relative to the project or to the partner organization, Project Documents, Terms of Reference (TOR), Budgets, plans of project activities.
- Accounting: Accounting documents subject to the financial audit, financial and operational reports concerning the project.
- Auditor: The present terms of reference and the related mandate for financial audit.
- to provide a professional opinion on the quality of the audited organisation’s financial reporting and its suitability for the requirements of the donors.
- Verification of the correctness of the accounting on the basis of original documents (including contracts, reports on the services provided, invoices, auxiliary materials)
- Verification of the efficiency, the reasonableness, and appropriateness of project expenditures
- Verification of the classification of expenses within the budget lines of planned budget: personnel, travel costs and other expenses (e.g. rent, supplies, operating costs, etc.);
- Verification of the expenditures and income, any duplication of funding and the overall financial management of the project
- Review of financial flows (project-related cash flows, original invoices, payment receipts, bank statements, etc.)
- Confirmation of the correct accounting of expenses at the bank accounts of the association on the basis of original documents
- Verification of the plausibility of the exchange rates € / local currency
- Confirmation of all income in foreign currencies to the bank accounts of the Association on the basis of briefing notes and statements of accounting and confirming the proper play in accordance with statutory accounting rules on the books in respective country.
4. MINIMUM REQUIREMENTS FOR AUDITORS AND AUDIT STANDARDS
- The Auditor is a member of a national accounting or auditing body or institution which in turn is a member of the International Federation of Accountants (IFAC).
- The Auditor is a member of a national accounting or auditing body or institution. Although this organisation is not a member of the IFAC, the Auditor commits himself/herself to undertake this Engagement in accordance with the IFAC standards and ethics.
- The Auditor is registered as a statutory auditor in the public register of a public oversight body in an EU member state in accordance with the principles of public oversight set out in Directive 2006/43/EC of the European Parliament and of the Council (this applies to auditors and audit firms based in an EU member state).
- The Auditor is registered as a statutory auditor in the public register of a public oversight body in a third country and this register is subject to principles of public oversight as set out in the legislation of the country concerned (this applies to auditors and audit firms based in a third country).
- The Auditor shall undertake this Engagement in accordance with:
- the International Standard on Related Services (ISRS) 4400 Engagements to perform Agreed-upon Procedures regarding Financial Information as promulgated by the IFAC;
- the IFAC Code of Ethics for Professional Accountants (developed and issued by IFAC’s International Ethics Standards Board for Accountants (IESBA), which establishes fundamental ethical principles for Auditors regarding integrity, objectivity, independence, professional competence and due care, confidentiality, professional behaviour and technical standards. Although ISRS 4400 provides that independence is not a requirement for Agreed-upon procedures engagements, Caritas Austria and its back donor require that the Auditor is independent from the Beneficiary and complies with the independence requirements of the IFAC Code of Ethics for Professional Accountants.
- The Auditor will employ staff with appropriate professional qualifications and suitable experience with IFAC standards and with experience in verifying financial information of projects comparable in size and complexity to the project subject to the expenditure verification.
- The Auditor must have sufficient knowledge of relevant laws, regulations and rules in the countries concerned i.e. where the project is implemented. This includes but is not limited to the company law, taxation, social security and labour regulations, accounting and reporting.
- The Auditor will provide the Contractor with CVs of the staff/experts involved in the expenditure verification. The CVs will include appropriate details for the purpose of the evaluation of the offer on the relevant specific experience for this expenditure verification and the qualifying work carried out in the past.
5. PROCEDURES to be performed by the AUDITOR
The auditor verifies based on original documents that
- costs declared in the Financial Statement are justified by the relevant supporting documents;
- costs meet eligibility criteria stipulated in the Grant Agreement and its annexes;
- original vouchers are clearly associated with the project (stamped) and the projects time frame;
- all original invoices/receipts have been stamped with the notion “Funded by the Austrian Federal Ministry of Social Affairs, Health, Care and Consumer Protection”
- own funds were used (if applicable);
- financial resources have been used efficiently, costs effectively and solely for the purpose for which they were provided;
- generally Accepted Accounting Standards are met;
- conversion of Currency has been calculated correctly;
- accrued interest has been declared;
- expense have been correctly assigned to budget items;
- verification of the activity records and time sheets of the employees and the allocation of the costs incurred to the positions of the official budget;
- over expenditure, if any, lies within the thresholds stipulated in the Grant Agreement and the Project Manual;
- indirect costs/ overhead costs, if foreseen in the budget, have to be calculated properly;
- the calculation of personnel costs, including documentation, has been carried out correctly;
- procurement regulations have been met;
- Calculation, allocation or aliquot keys and any explanations of these (why is the allocation made to this extent) are available if these have been used (e.g. rental costs, overhead costs);
- other revenues originally not foreseen in the financial plan were registered or revenues foreseen in the financial plan were not realized;
- the contract, terms and conditions have been complied with;
- applicable tax laws and regulations have been complied with;
- an adequate, effective Internal Control System exists;
- all assets and equipment have been incorporated in the asset list;
- assets and equipment have been used for the project purposes;
- project vehicles, if any, have been used according to the standards set out in the General Terms and Conditions of the Grant Agreement;
- regulations on travel expenses have been followed;
- sub-grants foreseen in the project document have been provided to third parties and have been properly accounted for on the basis of actual cots;
- applicable visibility regulations have been adhered to;
- recommendations of the BMSGPK or the auditor have been implemented;
- Depreciation on investment goods that continue to be available to the Recipient after the end of the term of the Agreement has been properly calculated, if applicable;
- Equipment or services produce or provided by the Recipient itself have been charged at cost only (without any markup).
Additionally
- the auditor provides information on the treatment of taxes (especially VAT) in the financial reports.
- examines whether the persons enjoying power of disposal over the bank account are the same or among those officially authorised to represent the Legal Holder of the project.
- In case of education and training courses, to examine the relevant invoices, bills, receipts (Fees, food, accommodation, transport, etc) and also the lists pf participants
- examines the tools and procedures of internal control.
6. AUDITOR’S REPORT
6.1. The auditor shall produce a draft and a final Expenditure Verification Report based on the official project budget and exactly reflecting its budget line structure.
The audit reports must be written in English and contains at least
- Title
- Contracting Organisation (Caritas Austria)
- Project number and name
- Implementing organisations’ names and contact details
- Brief description of the project and partner(s)
- Reporting period and currency
- Exchange rates used in the financial report (to Euro or to the official project currency, as indicated in the project budget), with detailed explanation of their calculation
- Total amount of budgeted and actual expenditures, with differentiation between direct and indirect costs, as indicated in the official project budget
- Complete list of reported expenditures classified according to the relevant budget lines;
- Total amount of budgeted and actual incomes
- Complete list of project funds transferred, including donors’ names, dates and exchange rates
- Indication on treatment of taxes and especially VAT
- Amount of actual expenditures verified
- Expenditure Coverage Ratio
- Objectives, Scope and Description of the procedures Findings from the expenditure verification
- Recommendations, if applicable
- Follow up of previous recommendations, if applicable
- Other relevant matters
- Reference to contact persons/sources of information from implementing partner organisation during audit execution
- Auditor's name, position, address, phone, fax and e-mail
- Date, auditor's signature
6.2. The Report shall also comprise the following annexes:
- Financial Statement: overall calculation with comparison of actual expenditures vs. approved budget certified by the company’s formal signature (stamp and signature) and by the formal signature (stamp and signature) of the auditor
- Cash flow statement
- A detailed voucher list classified according to the relevant budget lines
- Bank account statements
- List of payable invoices, if any
- In case ineligible costs are detected, a list of respective vouchers
- Asset list of all goods/equipment financed with project funds with a value of over Euro 400,-
- If expenses contain Value Added Tax (VAT), the Auditor shall certify that Grant Recipient is not exempt from VAT and cannot reclaim it either
6.3. A signed original version of the audit reports must be submitted in hardcopy to:
Nr. 2 copies to Caritas Austria
Nr. 4 copies to Implementing partner
7. MANAGEMENT SUPPORT / Contractor’s duties
7.1. Caritas Austria and its implementing partner organisation will provide the external auditor with all necessary information to perform his/her work. Relevant documents must be specified in the Terms of Reference which are annexed to the contract or Engagement Letter.
The following underlying documents are required as a minimum:
- Grant Agreement between Caritas Austria and back donors (if applicable)
- Amendments to the Grant Agreement, if any
- MoU/cooperation agreement between Caritas Austria and its implementing partner organisation(s)
- ToR for the external audit
- Official project budget
- Financial project reports, including complete list of reported expenditures
- Original vouchers/receipts
- Access to the used bookkeeping system
- Access to information related to bank and cash statements
- Any other documents required by the auditor for the performance of his/her tasks
7.2. The Financial Statement (consisting of a summary and a detailed breakdown) includes a budget vs. expenditure comparison and a detailed voucher list classified according to the relevant budget lines and covers all project expenses and funds received from BMSGPK, the grant recipient, other project partners or other donors. Revenues including accrued interest, if any, and calculations of conversions to the contract currency (generally Euro) are to be attested as well.
7.3. The Financial Statement covers all project expenses and funds received from BMSGPK, the grant recipient, other project partners or other donors. The budget vs. expenditure comparison follows the approved budget and shows at least the same level of detail.
Contributions in kind are generally not part of the project budget and are thus not reflected in the Financial Statement.
If, in exceptional cases, the project budget includes expenses which cannot be verified by the Auditor, these expenses must be declared in the Terms of Reference (ToR) and in the Financial Statement.
7.4. The project managers, the accountants and the staff working on the project will be open to collaboration with the auditor.
7.5. The contractor must reserve the right to share the Expenditure Verification Report and its annexes with all donors.
The contractor and its back donor BMSGPK reserves the right to reject the Expenditure Verification Report if it does not comply with the required standards.
BMSGPK may at any time require the submission of the original vouchers. The original vouchers must be available for in situ inspection by BMSGPK at any time for a period of ten years starting from the end of the year during which the last instalment has been disbursed by BMSGPK. BMSGPK shall be allowed to inspect in detail the financial management of the Project at any time.
8. EXPENDITURE COVERAGE RATIO (ECR)
The auditor ensures that the overall ECR is at least 65 %. If he finds an exception rate of less than 10% of the total amount of expenditure verified (i.e. 6,5%) the Auditor finalises the verification procedures and continues with reporting. If the exception rate found is higher than 10 % the Auditor extends verification procedures with reporting regardless of the total exception rate found. The Auditor ensures that the ECR for each expenditure heading and subheading in the Financial Report is at least 10 %.
9. WORK PLAN
Letter/Expression of interest/offer until 15/06/2023 - to Caritas Austria
Signed contract between auditor and Caritas Austria/Implementing partner organisation until 28/06/2023 - to Caritas Austria
Auditing: July or August 2023 - Auditing at four local partner organisations
Sending draft audit report to Caritas Austria until 08/09/2023
Feedback from Caritas Austria until 15/09/2023 - to Auditor
Finalization of and transmission of the final audit report to Caritas Austria/Implementing partner organisation until 22/09/2023
10. LETTER OF INTEREST, SELECTION PROCESS AND CONTRACTING
10.1. Interested auditors are requested to send a “Letter of Interest” no later than June 15 2023, 23:55 to Rekha Buchegger, Caritas Austria (see contact details below).
It should include:
- Description of planned audit implementation
- Schedule of activities
- Auditor’s fees
- Auditor’s CV and/or company profile
- Confirmation that the auditor will carry out the audit in accordance with the Terms of Reference
10.2. Selection of best offer
In accordance with Caritas Austria’s procurement rules a selection committee with qualified members will select the best offer regarding price and quality. Price and quality will be weighted with 70% (price) and 30 % (quality). The successful bidder will be informed within 8 working days after the deadline for submission of offers.
10.3. Contract/ Letter of Engagement
Before carrying out the audit, a contract (based on the ToR for the external audit) has to be signed between Caritas Austria/implementing partner organisation and the respective auditing company.
The audit contract shall be drafted by the auditor and shall:
- Be written in English
- Include these ToR as an annex and integral part of the contract
- Contain a confirmation that the auditor has read BMSGPK’s general contractual conditions, especially part II of the Grant Agreement
- Contain a time schedule for the auditing process (See also 9. Workplan)
How to apply
Interested auditors are requested to send a “Letter of Interest” no later than June 15 2023, 23:55 to Rekha Buchegger, Caritas Austria (see contact details below).
It should include:
- Description of planned audit implementation
- Schedule of activities
- Auditor’s fees
- Auditor’s CV and/or company profile
- Confirmation that the auditor will carry out the audit in accordance with the Terms of Reference
Contact details:
Caritas Österreich, Storchengasse 1/E1 05, 1150 Vienna, Austria
Contact person 1: rekha.buchegger@caritas-austria.at, tel. +43-676 780 5304
Contact person 2: tobias.noelke@caritas-austria.at, tel. +43-676 336 4103
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