КОНКУРС ЗАВЕРШЁН 24.02.2021 г.

РМ "БКО Каритас" ККЕБ объявляет  Конкурс на оказание аудиторских услуг по Международному благотворительному гуманитарному проекту 19WR23713 «Сокращение бедности путем трудоустройства социально уязвимой молодежи в менее развитых регионах Беларуси» (Проект YES! Youth Empowerment and Strengthening) (далее – Проект). 

Срок подачи заявок - до 23 февраля 2021 года включительно.

Условия конкурса представлены ниже:

19WR23713 YES! Youth Employment and Strengthening in Belarus (YES! Project)

EXTERNAL FINANCIAL AUDIT

TERMS OF REFERENCE (ToR)

 1. INTRODUCTION

This TOR is equally applicable to projects of Katholische Zentralstelle für Entwicklungshilfe e. V. (Catholic Central Agency for Development Aid, regd.; hereinafter called "KZE"), which are financed from public funds of the Federal Republic of Germany, as well as to certain projects of Renovabis – solidarity action of the German Catholics with the people in Central Europe and East Europe, (hereinafter called "Renovabis"), which are financed from Church funds.

KZE and Renovabis have been supporting projects in Belarus.

 2. BACKGROUND OF THE PROJECT *

1. Official project title: 19WR23713 YES! Youth Employment and Strengthening in Belarus
2. Project duration / implementing period: 01.10.2020 – 31.12.2022
3. Official project budget (with indication of donor’s contribution):

Planned total Project Costs	Caritas Austria Linz (rounded to 100 EUR)	Applicant organisation’s own funds	KZE, Renovabis 600-804-1055	Renovabis e.V.
EUR 468.380,-	EUR 43.000,-	EUR 5.380,-	EUR 320.000,-	EUR 100.000,-
100 %	9.18 %	1.15 %	68.32 %	21.35 %

d. Short project description:

• Implementing partner organisation(s) - 5:

1)   Complete name: Religious Charitable Mission CARITAS of the Conference of Catholic Bishops in Belarus

Legal form, founding year: Religious Mission, Sept 1999, Sertificate of state registration № 119

Address: Str. Abrikosovaya, 8 Minsk Belarus 220131

Telephone, e-mail, homepage: Tel. +37544-791-78-87; http://caritas.by/ru/projects/yes

Direktor fr.Vitaliy Dobrolovich Адрес электронной почты защищен от спам-ботов. Для просмотра адреса в вашем браузере должен быть включен Javascript.

Project officer/contact, telephone, e-mail: Natalia Hlukhouchenka +37544-741-68-51 Адрес электронной почты защищен от спам-ботов. Для просмотра адреса в вашем браузере должен быть включен Javascript. Адрес электронной почты защищен от спам-ботов. Для просмотра адреса в вашем браузере должен быть включен Javascript. Адрес электронной почты защищен от спам-ботов. Для просмотра адреса в вашем браузере должен быть включен Javascript.   Oleg Beliachyts Tel. +37529-753-69-17 Адрес электронной почты защищен от спам-ботов. Для просмотра адреса в вашем браузере должен быть включен Javascript.

 2) Complete name: Charitable Catholic Society „Caritas” of Vitebsk Diocese of the Catholic Church in the Republic of Belarus

Legal form, founding year, documents of registration: Religious mission, 2000,

Сertificate of state registration nr 105.

Address: Chkalova str., 52 k 1, Vitebsk 210041, Belarus

Telephone, e-mail, homepage: +375 212 618822, Адрес электронной почты защищен от спам-ботов. Для просмотра адреса в вашем браузере должен быть включен Javascript.

Direktor: Andrei Aniskevich

Project officer/manager contact, telephone, e-mail: Darya Halubkova, +375 29 8150906, Адрес электронной почты защищен от спам-ботов. Для просмотра адреса в вашем браузере должен быть включен Javascript.

3) Complete name: Religious mission "Charitable Catholic Society Caritas" of the Minsk-Mogilev Archdiocese

Legal form, founding year, documents of registration:

Religious organization, founding year 1999, Charter and Certificate of registration № 090 of 02.09.2004

Address: Caritas str., 1, v. Leskovka, Minsk district 223058

Telephone, e-mail, homepage:

Тэлефон/факс:  + 375 (17) 515 31 08

e-mail:  Адрес электронной почты защищен от спам-ботов. Для просмотра адреса в вашем браузере должен быть включен Javascript., http://caritas-minsk.by/news

 Direktor Br. Zhilevich Andrey OFMCap

Project officer/manager contact, telephone, e-mail:

Gur Lyudmila  +375 29 2406078, e-mail:  Адрес электронной почты защищен от спам-ботов. Для просмотра адреса в вашем браузере должен быть включен Javascript.

4) Complete name: Charitable catholic Mission «Caritas-Mercy» Roman-Catholic Church Diocese-Pinsk, Republic of Belarus

Legal form, founding year, documents of registration: religious organization, 2003 year.

Certificate of registration dated April 17, 2003, No. 019.

Address: Sovetskaya str., 118, Gomel, Belarus, 246028

Telephone, e-mail, homepage: +375 (232) 55-00-31, Адрес электронной почты защищен от спам-ботов. Для просмотра адреса в вашем браузере должен быть включен Javascript.

 Director priest Varanko Yury Vyachaslavavich

Project officer/manager contact, telephone, e-mail: Kisialeva Anastasiya, +375 (44) 531-38-48, Адрес электронной почты защищен от спам-ботов. Для просмотра адреса в вашем браузере должен быть включен Javascript.

5) Complete name: Charitable Catholic Society „Caritas” of Grodno Diocese of the Catholic Church in the Republic of Belarus

Legal form, founding year, documents of registration: Religious mission, 1999,

Сertificate of state registration nr 120.

Address: Karl Marx str., 4, Grodno, Belarus, 230025

Telephone, e-mail, homepage: +375152554668, +375152554608, Адрес электронной почты защищен от спам-ботов. Для просмотра адреса в вашем браузере должен быть включен Javascript.

 Direktor: Raman Rachko

Project officer/manager contact, telephone, e-mail: Vishneuskaya Natallia +375444637277 Адрес электронной почты защищен от спам-ботов. Для просмотра адреса в вашем браузере должен быть включен Javascript.

  

• Initial situation / background information

The project was formed around the joint vision of the applying organisations to promote social justice in Belarus, esp. to target young people, coming from areas outside the capital. Caritas Belarus and Republican Confederation of Entrepreneurship have proved experience in working with vulnerable groups and how to empower them. Partners are convinced that promoting self-entrepreneurial activities is a promising concept to reduce poverty. Civil society organizations (CSOs) will play an important role regarding the implementation of Sustainable Development Goals (SDGs), therefore the project seeks to involve CSOs and local initiatives in promoting SDGs through concrete actions (mainly SDG 8 and SDG 10) in line with the State strategy. The proposed project is based on the partner’s knowledge and experience deriving from their practical work with vulnerable groups and youth, from their networks and previous co-operations with local administrations and civil society groups. 

Within the last two years, Caritas Belarus implemented pilot projects as part of the "Poverty reduction programme" (financial literacy, self-employment in the agricultural sector, professional orientation for people with disabilities) Innovative cooperation models with entrepreneurs were established (e.g. in Minsk, F-Avto and the state run boarding house for children with learning difficulties in Gorodeya) Lessons learnt showed that there is a great demand on knowledge and support regarding self-employment. Esp. in rural areas a mismatch between skills and talents of young people and working possibilities is obvious and hinders decent work. Consultations were held with Social Centers, schools, entrepreneurs and the target groups. Assessments show, that young people are interested to get more guidance when planning their professional career, specifically those who are interested in starting their own business. In line with the priorities of the call the project will focus on target groups living in areas outside the capital. Caritas Belarus is working in rural areas (through parishes) and thus has access to the target groups. As a result of the context analyses it can be noted that Belarus already made considerable efforts to elaborate a strategy on the implementation of SDGs, including an implementing multi-stakeholder mechanism. The project will contribute to the realization of SDG 8 and SDG 10. Concrete flagship-initiatives of building up local development hubs and promoting of local socio-economic development strategies will promote employment and regional development.

The Action addresses 3 interlinked problems: 1) youth unemployment and lack of decent work in rural areas, lack of support for youth and self-employment 2) the socio-economic gap between the capital and remote rural areas (esp border areas and Chernobyl affected areas) and a lack of regional development strategies. 3) Implementation of SDGs in Belarus is starting but concrete initiatives are missing specifically in rural areas.

The project is consistent with national plans of Belarus on institutional level (all from 2016 till 2020): State Programme on Social and Economic Development: to promote youth employment in SMEs (small and middle enterprises). The State Programme on Education and Youth Policy: Objective 3 of the national implementation plan includes measures to support youth entrepreneurship and the development of student work teams. The State Programme on Social Protection and Employment Promotion: the sub-programme promoting the Employment of the Population includes activities supporting youth employment. The State Programme on Small and Medium Entrepreneurship includes planned measures to encourage entrepreneurship and to increase the share of GDP generated by SMEs to 40 % by 2020. The programme is coordinated by the Ministry of Economics. The planned action esp goes in line with the Belarussian Fund for the financial support Entrepreneurs, which provides state run support to small business entities. The State Programme on Innovative Development is aimed at economic growth, mainly focussed on high-tech-sector. The State Programme Hospitable Belarus is aimed to create new jobs in sports and tourism and to foster young people’s potential in tourism and sport. The Road Map for the achievement of the SDGs in Belarus and the National Programme of Sustainable Development explains the targets to be achieved untill 2035.

In Belarus, a structure to implement the SDGs was implemented in 2018, including collection of data. Finally, the planned action aims to contribute to the strategy of the EU to empower youth at all levels and to reduce unemployment of youth (European Neighbourhood Policy; Eastern Partnership work programmes) The action complements the UN Program 2017 – 2020 “Employment and self-employment of people in villages and smaller cities in Belarus” with a focus on youth and social entrepreneurship.

The project is not a continuation of previous projects in Belarus. But the project builds on Caritas Austria’s wide range of experience in the field of service-provision for job-seeking, vulnerable groups and the experience of both local projects partners in Belarus. Programmes are carried out in Austria, in the Balkans and in Armenia.

Overall objective: to contribute to social justice in line with SDG 8 (decent work and economic growth) and SDG 10 (reduce inequality within and among countries) for vulnerable young people living outside the capital areas, in Belarus.

Project objective(s) and indicators:

OC1: 1500 Young people (aged 18–35), living in rural areas have increased their skills and competence to sustainably generate employment and income and contribute to economic growth in Belarus, outside the capital area (disadvantaged districts).

Output (OP) 1.1: Capacities on career guidance and self-employment built;

OP 1.2. Potential career paths identified;

OP1.3. Promising business/self-employment ideas identified and their detailed elaboration supported;

OP 1.4. Business or self-employment intentions turned into real ventures/jobs.

OC 2: Socio-economic development-oriented policies and initiatives on regional level that support productive activities, job creation and (social) entrepreneurship are initiated and developed.

OP 2.1. Regional development hubs established in 3 areas,

OP2.2. Local level capacities regarding SDGs - specifically SDG 8 and 10- increased.

OP 2.3 Regional development strategies (plans) created and promoted.

OP 2.4. Actions to promote development of rural areas realized.

In order to achieve those changes, interventions on individual level (youth) as well as on policy/institutional/community level will be implemented. Capacity development of younger citizens, among them socially excluded young people and groups, living in rural areas, is the first main focus of the project. A second focus will be given to joint actions of civil society actors and local authorities. By addressing this 2 dimensions the envisaged outcomes will be achieved.

Direct outputs leading to the planned changes are: building capacities on professional career guidance and self-employment and supporting youth in finding their career paths. Special support will be given to those deciding for self-entrepreneurship (mini-businesses). In order to promote citizens’ participation in decision making processes it is crucial to better understand SDGs and the relevant implementation plans for Belarus. In line with Belarusians SDG implementing mechanism, local development priorities/plans will be elaborated. Civil Society groups (action groups) will be invited to implement small-scale action which will promote regional development

Planned measures and activities:

Activities related to OC 1:

A-OP1.1. To recruit 50 qualified pedagogues or similar professions and train them on career guidance and self-employment (how to conduct self-assessments, career exploration, matching individual wishes with realty; organize internships etc.), 4 x 2 days each traing / 25 participants . Elaboration of a manual on career guidance and self-employment including information relevant for creation of enterprises etc. Links with professionals in the field of career guidance and self-employment in Belarus and other countries will be established.

A-OP1.2 To select beneficiaries interested in joining the programme (total: 1.500); Referrals from schools, social-centers etc. To organize career-planning workshops (2x2days) 15 part. per workshop participants will conduct self-assessments to test their individual competences and abilities. Job-opportunities will be explored; participants will be supported to develop an individual career path; self-entrepreneurial opportunities and mini-business ideas will be explained (social sector, eco-products/agriculture, tourism and others)

A-OP1.3. 600 participants (out of the 1.500 trained) will receive additional trainings and information to elaborate business ideas (legal framework, elaboration of business plans, market analyses; links with entrepreneurs) Support provided by project staff and external experts (entrepreneurs, technical experts etc) 

A-OP1.4.To"incubate" most promising business ideas; using regional development hub as co-working space (see below); Business idea will be concreted (Business plan is available; eco-environment is checked; legal requirements known....) and young entrepreneurs will be linked with business professionals and other support structures (authorities)

Activities to achieve OC2:

A-OP2.1. To establish a physical place to host 3 regional development hubs (3 cities) and offer co-working spaces. Regional development hubs will serve as a local business-incubator and as local drivers for socio-economic improvement in the targeted regions. Networking events will be organized to present business ideas; establish peer groups and find mentors.

A-OP2.2. To communicate National SDG implementation plans and establish co-ordination frameworks. To involve journalists, media-workers, regional SDG groups, Youth organisations etc.

A-OP2.3. 6 inclusive regional development strategies are created (on district level) by involving regional experts, activists, CSOs etc. Awareness for the relevance of regional development strategies will be created (population, local authorities, CSOs).

A-OP2.4. To invite local action groups to develop small-scale projects and initiatives which contribute to rural development. To evaluate proposals and provide third party support. To communicate and inform about the results of these actions as well as the project’s results.

Risks: It is assumed that activities will be implemented in a stable political context without major unrest or conflicts. Additionally, economic stability in the region may be considered as precondition.

The action itself will promote human rights, addressing the rights of vulnerable groups (disadvantaged youth, youth with disabilities girls, women). Gender equality will be promoted at all levels; data will be collected gender-sensitive in line with the new indicators plan of Belstat reporting on decent work. Close and transparent co-operation between different groups of society and local authorities will contribute to democracy and good governance. The project will reduce negative impacts of labour migration on the target group. Following the partners approach on the inclusion of people with disabilities the project is planned barrier-free at all levels. Caritas Austria’s standards on environmental sustainability for all activities will be respected (e.g. transport, organisation of meetings and conferences as “green events”). Furthermore, one pillar of self-employment business plans will be focused on eco-products.

 

3. OBJECTIVES OF THE AUDIT

In accordance with this TOR and then to a Project Contract, which forms the legal basis of the above-mentioned project, the purpose of the auditing is to furnish KZE or Renovabis with objective proof of the proper and correct use of the funds made available to the project, based above all on a thorough examination of all accounts. Therefore the two above-mentioned parties hereby agree on an audit to be carried out as stated in the following.

The objectives of the audit are:

1. to provide a professional opinion by an external independent auditor on the quality of processes and accounting practices within the audited organisation and specifically as applied within the project at hand
2. 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.
• International standards:
  • ISA 800 - International Standards on Auditing
  • Relevant standards of the local accounting profession
  • Local legislation on accounting and reporting
• Project: Cooperation agreement relative to the project or to the partner organization, Project Documents, Terms of Reference (TOR), Budgets.
• 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.
• c) to provide a professional opinion by an external independent auditor on the quality of the audited organisation’s financial reporting and its suitability for the requirements of the donors.
• d) to hold consultations on the issues of organisation of accounting and reporting, taxation, compliance with labour laws and reporting to state bodies and also on other issues on which the audit is carried out, 2 times a month, during each calendar month, for a total duration of no more than 4 hours, taking into account the time to prepare for them.

 

4. Scope and Location of Auditing

The auditing shall be conducted at the location of the Legal Holder's registered offices where the project bookkeeping is done. As a rule, auditing shall be conducted every six months. The auditor's assignment shall include the following tasks:

1. to examine the propriety of project accounting operations and their conformity with the Project Contract in all its parts as well as with relevant national regulations;
2. to examine the tools and procedures of internal control;
3. to examine the bank account opened especially and exclusively for the project, and any further bank accounts of the project which may be necessary (e. g. for repayments of loans);
4. to examine whether the person(s) enjoying power of disposal over the project bank account is/are the same or among those officially authorised to represent the Legal Holder of the project;
5. to examine whether there have been any changes regarding staff enjoying authorisation to represent the Legal Holder of the project;
6. to examine all incoming grant disbursement transactions, including especially accuracy and completeness of records and evidence of exchange transactions from foreign into national currency;
7. to examine the various project bookkeeping accounts with their supporting documents of receipts and payments in the national currency; to verify whether a clear distinction has been maintained between amounts actually paid out at the point of time when the accounting period ends and payments not yet effected but to be recognised as expenditure for the same period on the basis of the obligations incurred (payments according to a receipts and payments account versus expenditure based on accruals concept);
8. to examine whether the local and/or third-party contributions to be provided as part of the project have actually been received, duly shown in the books, and properly used for the financing of project expenditure; to verify information on income which was due but was actually received after the end of the period under review from local and third-party contributions, if any; as to local contributions, only those made in monetary terms should be shown. Where non-monetary contributions (e. g. voluntary labour, contributions in kind) have been provided, these should be shown separately;
9. to examine whether any credit interest was gained from disbursements of KZE and/or Renovabis and/or any third party, and if so, whether the interest thus gained was properly used for the financing of project expenditure;
10. to examine the inventory of all movables of a value exceeding EUR 410.00 (excluding local value-added tax) and purchased with money from project funds; to examine compliance with their project-tied use within the periods stipulated in the General Agreement (only applicable to projects funded through KZE);
11. if immovables were purchased or buildings erected as part of the project, to examine evidence of ownership or of right of disposal, and to find out whether any encumbrances or obligations to third parties were created; also, to examine whether they are being used for the project purpose for which they were destined;
12. to examine whether, in the case of sales and building contracts (of a value exceeding EUR 500.00 excluding value-added tax, in the case of building contracts in accordance with the additional documents enclosed with the project contract) tenders were invited (at least three, informally, for example via telephone or internet) and received, thus documenting the economical and efficient use of funds made available for purchasing or construction purposes; whether the award process was documented; if no tenders were obtained, the reasons shall be explained in the auditor's report;
13. to examine whether any reserves have been created from funds disbursed and if so, whether the consent of KZE or Renovabis to do so has been obtained; to examine on completion of the project whether these reserves have been dissolved and duly used for project purposes;
14. to examine whether any depreciation or imputed costs, which are no actual payments in the sense of a receipts and payments account, have erroneously been included in the Statements of Receipts and Payments submitted to KZE or Renovabis;
15. to examine staff payrolls and lists of professional fees paid with regard to their being in accordance with the project contract and the employment contracts and fee contracts concluded as well as with the rules regarding payment of taxes and social security contributions;
16. in the case of education and training courses, to examine the relevant invoices, bills, receipts (covering professional fees, food, accommodation, transport etc.) and also the lists of participants;
17. statement regarding which of the above-mentioned items were examined individually and on which items statements were made regarding the failure to comply with regulations and requirements as stipulated in the project contract.

5. Auditing of Final Statements

Within three months after completion of the project, the audit report shall be prepared showing separately all periods under review as well as providing a consolidated overall picture. The report shall include an inventory of all equipment, furnishings and other items of property that were purchased.

6. Auditing Procedure

The auditing shall be conducted in accordance with this contract and the relevant national regulations as well as internationally recognised auditing standards (ISA 800 Revised).

7. Auditor's Report

The written audit report shall include the following:

- statement explaining criteria and scope as well as duration and location of the auditing conducted;

- statement as to scope of the auditing with regard to Art. 4 of this TOR (cf. above); statement as to deviations, if any;

- schedule of verified receipts and payments: to show initial balance plus all receipts obtained itemised according to Section 4. Financing plan of the Project Contract, as well as credit interest gained, if any, unforeseen donations etc.; payments to be itemised according to the Detailed Breakdown of the Cost Plan (Appendix to Project Contract), or, if this was not provided, according to Section 3. Cost plan of the Project Contract; the final balance to be in a consolidated form;

- statement as to correct and proper accounting;

- statement as to compliance with the Project Contract in all its parts, as well as compliance or variance with the recommendations of previous audit reports, if any; statement to the effect that all receipts and payments correctly relate to the project (or don't), and are (or are not) correct with regard to the calculations involved;

- if the report is a qualified one, the reasons for the qualification shall be explained;

- further points according to individual agreement, if any.

 

8. Addressees of the Auditor's Reports

The auditor shall take all steps necessary to ensure the secret and confidential nature of all information he/she may acquire under the provisions of this contract. He/she shall make available his/her findings and report only and exclusively to the Legal Holder of the project and Katholische Zentralstelle für Entwicklungshilfe e. V. (the Catholic Central Agency for Development Aid) or Renovabis e. V. (Renovabis – solidarity action of the German Catholics with the people in Central Europe and East Europe) and send them a copy of the audit report directly and without delay.

 

9. MANAGEMENT SUPPORT

The implementing partner organisation will provide the external auditor with the following material and sources of verification:

• ToR for the external audit
• Project contract between Caritas Austria and back donors (if applicable)
• MoU/cooperation agreement between Caritas Austria and its implementing partner organisation
• Official project budget
• Financial project reports, including complete list 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

The project managers, the accountants and the staff working on the project will be open to collaboration with the auditor.

10. Source of funding: foreign gratuitous aid.
11. The name of the currencies in which the bid price can be expressed: the currency in which the price of the commercial proposal must be expressed, the currency of the contract and the currency of payment: Belarusian rubles.
12. Requirements for the form and procedure of payment: bank transfer. Payment for services is made on the basis of an agreement and an acceptance certificate for the audit services provided.
13. The order of formation of the offer price: The offer price is formed by the participant in the procurement procedure, taking into account taxes, non-tax and other payments that the Customer will have to pay to the Contractor.
14. REQUIRED EXPERTISE. Qualification requirements for participants in the procurement procedure.

A participant in the procurement procedure can be any person, including an individual entrepreneur, regardless of the organizational and legal form, form of ownership, location and place of origin of capital, which meets the requirements established in the documentation (assignment) for the procurement, with the exception of legal entities and individual entrepreneurs included in the register of suppliers (contractors, performers), temporarily not allowed to procurement, and (or) in accordance with the Decree of the President of the Republic of Belarus dated October 23, 2012 No. 488 "On some measures to prevent illegal minimization of tax liabilities" included in register of commercial organizations and individual entrepreneurs with an increased risk of committing offenses in the economic sphere.

A participant in the procurement procedure cannot be an organization that is in the process of liquidation, reorganization, or recognized as economically insolvent (bankrupt) in accordance with the procedure established by legislative acts, with the exception of being in the reorganization procedure, as well as an individual entrepreneur in the stage of termination of activities.

 As a confirmation of qualification data, participants submit the following documents:

- Certificate of state registration, constituent documents (certified copies).

- Documentary evidence or other information confirming the qualifications of the applicant (copies of qualification certificates).

- At least 3 positive reviews from customers of recipients of services for auditing financial statements, drawn up in accordance with national standards for the last 3 years.

- Commercial offer signed by the head of the Participant, sealed (if available) and containing the following information:

• the total cost of all services including taxes, non-tax and other payments that the Buyer will have to pay to the Seller.

The cost of services is not indexed and remains unchanged until the end of the contract, as indicated in the purchase proposal;

• terms of payment;
• conditions for the provision of services;
• each audit must be carried out within 1 month;
• the offer is valid until 23.02.2021.

Submission of documents confirming the participant's fulfillment of the qualification requirements is mandatory.

The organizer has the right to require the participant to confirm their qualification data at any stage of the competition.

1. The financial audit of projects is to be carried out by an independent auditor having the required professional competence and experience, and in accordance with generally accepted international auditing standards.
2. The auditor must not have been involved in the operation’s accounting.
3. The auditor must not personally be connected in any way with the organisation being audited.
4. The auditor must be a registered audit company in the country of project implementation.

 

15. WORK PLAN

Activity	until	to
Letter/Expression of interest/offer*	23.02.2021	KZE / Implementing partner organisation
Signed contract between auditor and Implementing partner organisation	01.03.2021	KZE / Implementing partner organisation
Auditing: 1st year auditing Half of the 2nd year auditing 2nd year auditing Half of the 3rd year auditing Final auditing	02.03.2021 02.09.2021 02.03.2022 01.09.2022 03.04.2023
Sending draft audit report to Caritas Austria/Implementing partner organisation	01.04.2021 30.09.2021 31.03.2022 29.09.2022 27.04.2023	KZE  / Implementing partner organisation
Feedback from Caritas Austria/Implementing partner organisation	07.04.2021 07.10.2021 07.04.2022 06.10.2022 04.05.2023	Auditor
Finalization of and transmission of the final audit report to Caritas Austria/Implementing partner organisation*** 1st year audit report   2nd year audit report   Final audit report	14.04.2021 14.10.2021 14.04.2022 13.10.2022 11.05.2023	KZE / Implementing partner organisation

*Letter of interest:

It should include:

• Description of planned audit implementation
• Schedule of activities
• Auditor’ fees
• Auditor’s CV and/or company profile

(copies of documents for the right to carry out an audit in accordance with the legislation of the Republic of Belarus; documents confirming the experience of auditing in joint and foreign companies, experience in auditing international charitable humanitarian projects in the Republic of Belarus; at least 3 letters of feedback on the quality of the auditing).

**Contract:

Before carrying out the audit, a contract (based on the ToR for the external audit) has to be signed between 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 time schedule for the auditing process

***Final audit report:

Singed original version of the audit reports must be submitted (for each year) in hardcopy to:

• 02 copies to KZE
• 01 copies to Implementing partner

 

16. 16. CONTACTS

Implementing partner organisation

Office Address Str. Abrikosovaya, 8 Minsk Belarus 220131

Contact person 1: Natalia Hlukhouchenka

Email:

Адрес электронной почты защищен от спам-ботов. Для просмотра адреса в вашем браузере должен быть включен Javascript.

Адрес электронной почты защищен от спам-ботов. Для просмотра адреса в вашем браузере должен быть включен Javascript.

Адрес электронной почты защищен от спам-ботов. Для просмотра адреса в вашем браузере должен быть включен Javascript. 

tel.+37544-741-68-51

Skype: Natvetr1

Contact person 2:

Oleg Beliachyts Tel.

Email: Адрес электронной почты защищен от спам-ботов. Для просмотра адреса в вашем браузере должен быть включен Javascript.

tel.+37529-753-69-17

Skype: witalias