Ukrainian Helsinki Human Rights Union (hereinafter, the Organisation) wishes to engage the services of an audit firm for the purpose of auditing the financial activities of the Organisation. The audit shall be carried out in accordance with international audit standards issued by IAASB and Terms of Reference enclosed.

To participate in the tender, the interested organizations shall submit the following:

1.  Letter of interest that should contain the name of the organization, address, contact information (telephone/fax, e-mail, webpage address), full name of the organization’s manager, bear a signature of the manager and a seal;   

2.  Copies of registration documents;

3.  Estimate of the entire scope of works in hryvnia;

4. Technical note that should contain validated information about the experience in conducting financial audit of Ukrainian non-government organizations and qualified staff in conformity with the requirements of the Terms of Reference (including copies of the certificates verifying auditors’ qualifications), as well as an action plan.    

The written documents should be sent to the e-mail address [email protected]. The subject of the letter should read as follows: FA_SPC_2014 and a short name of the organization making an application.  

Deadline for submitting offers is 23 July 2014 till 23.59 Kiev time. The applications submitted after the aforesaid deadline are not provided for consideration of the tender committee.

The decision of the UHHRU tender committee will be made by 25 July 2014. All organizations that submitted their offers to the UHHRU within the specified deadlines will be informed of the made decision. 

The audit should start no later than 29 July 2014. The results of the audit should be made available to the UHHRU no later than 22 September 2014.

Any questions related to this tender will be considered only when sent to the e-mail [email protected].

UHHRU is looking forward to fruitful cooperation.

Yours sincerely,

Arkadii Bushchenko  

Executive Director

Ukrainian Helsinki Human Rights Union, NGO

Terms of Reference

I. Introduction

Ukrainian Helsinki Human Rights Union (hereinafter - the Organisation) wishes to engage the services of an audit firm for the purpose of auditing the Organisation for the period from 23.04.2013 to 31.03.2014. The audit shall be carried out in accordance with international audit standards issued by IAASB1. The audit shall be carried out by an external, independent and qualified auditor (Approved Public Accountant/Authorized Public Accountant or equivalent).

II. Objectives and scope of audit

-       to express an audit opinion on the Report on the Receipt and Use of Funds under the Agreement with the Swedish International Development Cooperation Agency (SIDA), dated 23.04.2013;

-       on the above basis to summarise the findings on the Organisation’s internal control issues and assess control risk and identify significant deficiencies, including material weaknesses, to the extent of the auditing procedures necessary for expressing the opinion on the financial statements; 

-       to evaluate the compliance of the organisation with national tax laws and regulations;

-       to evaluate compliance with obligations in the Agreement between Sida and the Organisation, specifically, Articles Repayment, Audit, Procurement, Anti-Corruption. For this purpose the auditor should be provided with a copy of the Agreement;

-       to state which measures have been taken as a result of previous audits and whether measures taken have been adequate to deal with reported shortcomings.

II. The Reporting of the Auditor

The Auditor should submit a Management Letter to the Organisation upon completion of the audit, which contains the auditor’s opinion and findings. The list of findings is not limited by the scope of work and the auditor is free to address further issues. The reporting shall contain details regarding used audit methodology and the scope of the audit. The auditor shall make recommendations to address any weaknesses identified. The recommendations should be presented in priority.

The reporting shall contain an assurance that the audit was performed in accordance with IAASB international audit standards and by a qualified auditor.

The reporting shall contain the responsible auditor’s signature, title and the name of the audit firm.

The reporting shall not exceed 20 pages, be written in Ukrainian and English and be presented to the Organisation in two hard copies and one digital.

 *The International Auditing and Assurances Standards Board (IAASB)