TERMS OF REFERENCE
External Independent Audit
Name of the Organization: Development Agency for Poor and Tribal Awakening (DAPTA)
Location: Bhawanipatna, Kalahandi, Odisha Pin: 766001
1. Background of the Project
Project title: Protecting the rights of children by building resilience of 2000 vulnerable Households in Odisha, India
Location: Kalahandi, Odisha, India
BMZ Funded Project – Project No. 6668
ChildFund Deutschland e.V. – ChildFund India
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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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 utilization 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:
1. October 2022 – 30 April 2026
The audit shall cover all expenditures incurred under the project DAPTA. 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.
For detailed information, please check the complete version of the RFP attached below.