Organization: Oxfam GB
Country: Somalia
Closing date: 11 Mar 2019

1. Background

Oxfam Netherlands (Novib) - Country office Somalia / Somaliland: Oxfam Netherland (Novib) is the Executing Affiliate for Oxfam Somalia , the means it is legally responsible to support the operations of the office . The Executing Affiliate support the office with policies and procedures, legal registration, support systems e.g. accounting system, procurement and HR.

Oxfam Netherlands (Novib) is a member of the confederations of Oxfam International made up of 18 Oxfam Affiliates.

The Oxfam Somalia office has legal registrations in Kenya, Somalia and Somaliland. The Main office is based in Somaliland Hargeisa and the management team sits in Hargeisa . The office is mandated by both Oxfam International and Oxfam Netherlands to cover all activities in Somalia and Somaliland .

The country office is obliged to respect the tax requirement for all locations it operates in Somalia .

Oxfam Somalia office receives funds from various external donors, Oxfam International for operational support commonly referred as CRA( Common Resource allocations) and funds from Oxfam Netherlands to support both operations and partner activities through a discretionary funding pipeline.

From April 2018 to March 2019, the country office would have received funding from ECHO, the EU, the Dutch Ministry of Foreign affairs and as well as Oxfam affiliates to support it Humanitarian and Development program activities (income and expenditure to be provided upon request). The estimated total budget for the period of review is approximately Euro 6.5million of all operational and program activities.

The country office operates in various regions of Somaliland and Puntland. We have a humanitarian field office based in Burao in the eastern part of Somaliland which covers covers the humanitarian activities in Sool, Sanaag and Togdheer region.

Oxfam Somalia’s program activities are implemented by partners in development sector and on the humanitarian sector activities are implemented by both Oxfam and Partners. Currently we have 9 active partners supporting the country office to implement .

The country office is management by a country director who is overall responsible for operations and program activities . The CD is supported by a Management team made up on Business Support Manager, Funding Co Ordinator, HR manager, Humanitarian Program Manager and a co-opted member Security Advisor. The management team assist the CD to run the organization.

The Country Director reports to the Oxfam International Deputy Regional Director in Nairobi. The CD is a member of the Country Governance Group which composed of the Regional representative, Executing Affiliate representative and Oxfam Affiliates representative

The country office uses Pastel accounting system to record its day to day transactions and reports on a monthly basis to Oxfam Netherlands office. The office uses the Oxfam International Procurement policies which guide in terms of procurement threshold and authorization table.

We rely 100% on the Oxfam Netherlands (Novib) for all operating policy and procedures.


The objectives of the audit are to enable the Auditor to express an opinion on whether the financial statements, in all material respects, presents a fairly view of the actual expenditure incurred and the revenue recognized for the Country Office for the period from 01 April 2018 to 31 March 2019.

2. Scope

The audit will be carried out in accordance with ISA[1] auditing standards. The audit period is 01 April 2018 to 31 March 2019.

Responsibilities of the parties to the engagement are reflected in Annex A.

3. Audit Procedures

Compliant to the ISA2002, the Auditor should exercise due professional care and judgment and determine the nature, timing and extent of audit procedures to fit the objectives, scope and context of the audit.

In conducting the audit, the auditor should:

  • Express an opinion on the financial statements produced;
  • Verify the presentation of financial statements in compliance with accepted accounting and reporting principles and with the Manual Supporting and Accounting processes of the Country Office and statuary requirements.
  • Verify the Country Office is compliant with local laws and regulation including Country Office registration;
  • Analyze and evaluate the financial management, risk management and internal controls are in place and effective.
  • Certify that the funds were utilized for their intended purposes according to the terms in the annual budget, specific project budgets, annual work plans, etc;

Special attention should be paid to:

  • Budgetary: The budgetary procedures (establishing forecasts by activity/task or Output, conformity with the Annual Work plan forecasts, budgetary approvals and work plans by the responsible agent, budgetary amendments during the audit period, etc.);
  • Bank Accounts: The management procedures of the funds (bank account, advances supported by forecasts and in conformity with Oxfam Novib’s policy, petty cash safekeeping, bank reconciliation, control of receipts, etc.);
  • Verify the status of CO bank accounts signatories, including reviewing the list of designated signatories, appointment process and authorizations of the said signatories by the BoDs.”
  • HR/Personnel: The financial aspects of personnel management (employee contracts, remuneration of salaries, allowances and other benefits, deductions at source according to regulations currently in force, remittances made to the proper authorities including Income Tax including expat tax, annual personnel evaluations/appraisals, etc.) (NOTE: Verify that allowances have been paid in conformity to regulations and/or Oxfam Novib policy);
  • HR/Consultant: The procedures for the hiring and payment of consultants (approval of selection and contracts by the proper authorities, contracts properly written with appropriate financial control over payments of fees and expenses including appropriate certification that the work was performed satisfactorily before a payment is made);
  • Supply & Logistics: The financial aspects of procurement (purchase orders, appropriate certification that the goods have been delivered in satisfactory condition before a payment is made); __

2 ISA200 is code of Ethics for Professional Accountants Issued by IFAC.

  • Supply & Logistics: The procedures on the control of expenses (complete documentation, certification that the goods have been received or services rendered, issuance of check in the name of the supplier stipulated in the contracts/purchase orders, proper signatories, bank accounts, etc.);
  • The procedures on inventory control of non-renewable stock (replacement parts, etc.) and assets (catalogued/inventoried on a regular basis, identification by serial number or other means, condition of the inventory, location, etc.);
  • The policy for, and control of, the use of vehicles and fuel as implemented by the Country office;
  • Receivables: The mechanism for the recovery of costs (method of invoicing, control of invoices issued but unpaid), control of receipts generated by these revenues;
  • The procedure and recovery mechanism for staff advances;
  • Reporting: The reporting mechanisms (financial and quarterly progress reports, explanation of variances, etc.).

4. Deliverables

The auditor is responsible for conducting the audit procedures as specified in the ToR.

In addition to the audit report, the auditor will also provide a management letter summarizing the observations on the accountability and internal controls. These would include the following:

· Comments and observations on the accounting records, systems and controls that were examined during the course of audit.

· Specific deficiencies and areas of weakness in systems and controls and recommendation for improvement.

· Any other matter that the auditor considers significant to report to the management.

· Audit findings should be categorized by risk severity/impact: High, Medium, or Low.

· The observations in the “Management letter” must be accompanied by the implications, suggested recommendations from the auditors and the management comments on the observations/ recommendations.

5. Role of the auditor

· Meet with the country office Country Director to gain an appreciation of any specific concerns or risks with the financial management;

· Perform the audit at the premises of the Country Offices and visit field offices when/where organisation security allowed.

· Get management’s feedback/response to the draft management letter;

· At the end of the audit, debrief the CD at the Country Office.

6. Timeframe

The annual audit exercise can start as soon as possible after an external and independent chartered accountant is selected through the appropriate procurement procedure as mentioned in the Supply and Logistics Manual.

The final audit report and the management letter including Country Office management response should be submitted to relevant Business Controller by 31 August 2018.

[1]. International Standards of Auditing (ISA) are developed by the International Federation of Accountants (IFAC) through the International Auditing and Assurance Standards Board (IAASB).

How to apply:

Expression of interest should be sent in by 11th March 2019. Applications should be sent to This email address is being protected from spambots. You need JavaScript enabled to view it..

The auditor firm should provide 2 quotation one for the audit to be conducted in Somaliland ,Hargeisa and the other quote for the audit to be conducted in Nairobi Oxfam office.

Applicants without a fee/rate will not be considered.


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