I. Information for auditing:

Project name: Make food, make sense! - Improving the nutritional situation for a healthy nutrition of 1000 children in rural areas of the Republic of Moldova.

Project donor: The project is being financed by the German Federal Ministry of Economic Cooperation and Development (BMZ), co-financed by ChildFund Deutschland and AO Katalyst.

Project budget: 225.000,00 Euro

Auditing period: 01.01.2025 – 31.12.2025

Audit implementation: April 2026

Contract signature: before 31 December 2025

Background: The project "Make Food - Make Sense" aims to implement sustainable food practices in Moldova, is implemented by AO Katalyst in cooperation with ChildFund Deutschland e.V. with financial support from BMZ. The project’s financial audit will be performed in line with the guidelines established in the BMZ’s funding title for Private Partner projects (esp. sections 6.2, special provision no. 1 to 6.2, Annex IV). The external audit is required to ensure that the project funds were managed according to BMZ standards and that all relevant project documents, expenditures, and income are accurately accounted for and reported.

Objective of the audit: The primary objective of this external, independent audit is to assess and verify the financial management and use of project funds for the "Make Food - Make Sense" project, funded under the BMZ funding. The audit is to ensure compliance with BMZ regulations, verify the proper use of funds, and provide an attestation that certifies financial accuracy, compliance, and transparency. The final external and independent audit aims to verify the financial management and correct use of project funds for the year 2025, ensuring:

• Compliance with BMZ funding regulations (as per Engagement Global–bengo Guidelines, §6.2, Annex IV);
• Accuracy, transparency, and completeness of accounting records;
• Confirmation that funds were used efficiently and for their intended purpose;
• Identification of potential irregularities and provision of corrective recommendations.

II. Scope of work

The auditor shall:

• Verify the financial transactions recorded during the audit period (income, expenditures, transfers).
• Review the financial report and supporting documentation for completeness and authenticity.
• Confirm the management and interest of project funds, and assess adherence to the approved cost plan.
• Examine personnel costs, including compliance with labor contracts, payrolls, and local tax/social insurance regulations.
• Check compliance with procurement and contracting procedures per BMZ/ChildFund guidelines.
• Verify the use and maintenance of project equipment and inventory.
• Ensure that all expenditures and income are properly documented and correspond to the project objectives.
• Evaluate the economic efficiency and the achievement of planned results relative to financial inputs.

III.             Standards and reference documents

The audit shall be carried out according to:

• International Standards on Auditing (ISA);
• BMZ funding guidelines for private executing agencies (Annex IV);
• Guide for an external, independent audit (Engagement Global – bengo, 2020);
• Project Agreement and budget (including amendments);
• Local financial and accounting legislation of the Republic of Moldova

IV. Selection criteria for external auditor:

The selected auditor or firm must:

• Be independent from AO Katalyst and ChildFund Deutschland;
• Be officially recognized and accredited by the National Association of Auditors or confirmed by the German Embassy in Moldova;
• Adhere to competitive procurement procedures in line with BMZ standards (minimum three offers requested);
• Have a limited cooperation period with AO Katalyst (maximum 5–6 years);
• Demonstrate experience with BMZ, EU, or other donor-funded projects.

V.                Audit deliverables

The final audit report must include:

• Audit mandate, scope, and methodology;
• Audit findings and any cases of non-compliance;
• Comparison of planned vs. actual expenditure, highlighting deviations above 30%;
• Detailed explanations for significant variances or irregularities;
• Final audit opinion, including confirmations that:
  • All income and expenditures are properly documented;
  • Expenditures are consistent with approved budgets and project goals;
  • Income sources (including local contributions or interest) are transparent and verifiable;
  • BMZ and contractual obligations were respected.

If issues are identified, the auditor must include recommendations for corrective measures.

VI.             Timeline and deliverables

The auditor shall prepare the report following the BMZ “Quantitative documentary proof” template (Annex IV of the BMZ guidelines) and attach the receipt list and auditor qualification proof (German Embassy confirmation or national register certificate).

• Submission of report and language requirements: The audit report, including all findings and recommendations, may be provided in English. If a different language is used, core audit findings and the final audit opinion should be translated into English or German to ensure accessibility for client review.

• Compliance and documentation retention: AO Katalyst reserves the right to conduct additional inspections if necessary. All project records, including financial documents, contracts, and audit reports, must be securely retained by AO Katalyst for a minimum of five years after project completion, or as required by national regulations.

 VII. Responsibilities of AO Katalyst: AO Katalyst must ensure that all necessary documentation is readily available for the auditor and provide comprehensive support to facilitate a thorough audit. Any delays or lack of compliance with audit requirements could result in delayed funding or other consequences.

 VIII. How to apply:  All interested bidders must submit their offer to the email address procurements@katalyst.md , with the e-mail subject line: "Final External Audit – Make Food Make Sense 2025” until 10/12/2025. 10:00 am (Chisinau time)