TERMS OF REFERENCE
External Independent Audit
BMZ Funded Project – Project No. 6668
ChildFund Deutschland e.V. – ChildFund India
1. Background of the Project
Project title: Protecting the rights of children by building resilience of 2000 vulnerable Households in Odisha, India
Project number: 6668
Location: Odisha, India
Implementing partner: [Local Partner Name]
Project period: 01.10.2022-30.04.2026
Donor: BMZ-Engagement Global The project aims to strengthen the resilience of vulnerable communities and reduce emergency migration by strengthening livelihoods, community institutions, and child protection systems. The project is implemented in Kalahandi and Nuapada districts of Odisha, India. The project is funded under the BMZ funding title for private executing agencies through Engagement Global (bengo). The implementation period originally covered 1 October 2022 – 30 September 2025, and following an approved amendment, the project duration has been extended until 30 April 2026. Implementation is undertaken through the following entities:
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Entity
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Role
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ChildFund India
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Lead Implementing Organisation
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Regional Centre for Development Cooperation (RCDC)
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Local Implementing Partner
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Development Agency for Poor & Tribal Awakening (DAPTA)
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Local Implementing Partner
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In accordance with donor requirements and international accountability standards, an independent external audit shall verify the proper, economical and intended use of project funds.
2. Objective of the Audit
The objective of the external audit is to verify the proper utilisation of project funds and confirm that financial management and expenditures are compliant with:
- the approved financing plan
- BMZ funding guidelines
- Engagement Global / bengo regulations
- the project agreement between ChildFund Deutschland and ChildFund India
- applicable national laws and regulations in India
- Procurement and personnel payments were legal and reasonable
- Assets and equipment exist and are properly used
- The audit shall provide independent assurance that the funds have been utilised efficiently, economically, and for the intended purposes of the project. The audit findings will support the final financial reporting and fund utilisation report submitted to Engagement Global / BMZ.
3. Scope of the Audit
The audit shall cover the entire financial implementation period of the project:
- October 2022 – 30 April 2026
The audit shall cover all expenditures incurred under the project by ChildFund India[ND1] or DAPTA or RCDC. The audit will include verification of financial statements, accounting records, bank statements, supporting documentation, procurement processes, personnel expenditures, contracts and agreements, asset and inventory records, internal financial control systems
and financial reports submitted to the donor.
13. Record Retention
All project financial records and documentation shall be retained for a minimum of five years after submission of the final fund utilisation report, in accordance with donor requirements.
14. Use of the Template from donor for quantitative documentary proof (Annex statement-of accounts-by-chartered accountants
ChildFund India reserves the right to modify this ToR based on programmatic and contextual requirements.
Please do mention reference number in proposal i.e. PRA/CFI/DEL/2025-26/067
For detailed information, please check the complete version of the RFP attached below.
[ND1]Enter name of audited partner