TENDERE, ACHIZIȚII ȘI CONTRACTĂRI ÎN MOLDOVA

TERMS OF REFERENCE OF AN EXTERNAL AUDIT

On the auditing of:

Project No.:                               MOL025338A

Total budget:                           95 000 Eur

Project Title:                              Promoting children's skills development in Caritas Moldova’s support centers (Caritas Moldova, 07/25-08/26)

1. Objective:

The purpose is to provide Renovabis e. V. with evidence of the proper and correct use of the funds for the approved project in accordance with the project contract and the attached cost plan which form the legal basis for the above-mentioned project. To provide this evidence, an audit within the project is therefore to be carried out.

Descrierea completă a Termenilor de Referință este disponibilă pe acest link.

2. 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.

The audit covers the period from 01.07.2025 to 31.08.2026.

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 whether the person(s) enjoying power of disposal over the project bank account is/are the same or among those officially authorized to represent the Legal Holder of the project;

4. To examine whether there have been any changes regarding staff enjoying authorization to represent the Legal Holder of the project;

5. To examine all incoming grant disbursement transactions, including especially accuracy and completeness of records and evidence of exchange transactions from foreign into national currency;

6. 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 recognized 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);

A financial report prepared and signed by the Legal Holder should be enclosed as an appendix to the audit report;

7. 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;

In the case of own contributions and third-party funds, only monetary assistance will be recognized. Contributions in the form of in-kind assistance etc. will not be recognized;

8. To examine whether any credit interest was gained from disbursements of Renovabis and/or any third party, and if so, whether the interest thus gained was properly used for the financing of project expenditure;

9. To examine the inventory of all movables of a value exceeding EUR 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 Project Agreement;

An inventory list prepared and signed by the Legal Holder should be enclosed as an appendix to the audit report;

10. 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;

11. To examine the functioning and correct procurement procedure / policy applied when awarding contracts for goods and services, which document the economical and efficient use of funds;

12. To examine whether any reserves have been created from funds disbursed and if so, whether the consent of 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;

13. 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;

14. 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;

A payroll and a fee list prepared and signed by the Legal Holder should be enclosed as an appendix to the audit report;

15. 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;

16. 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.

3. Auditing of Final Statements:

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.

4. Auditing Procedure:

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

5. Auditor’s Report:

The written audit report shall include the following information:

• 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 Point of this contract; statement as to deviations, if any;
• Statement of receipts and payments: evidence of all receipts according to the receipts and payments plan as well as credit interest, unforeseen donations, Expenditures classified according to accepted financial plan;
• Statement as to correct and proper accounting;
• Statement as to compliance with the Project Agreement in all its parts, as well as compliance or variance with the recommendations of previous audit reports, if any;
• Statement that the receipts and payments correctly relate to the project and are mathematically accurate;
• If the report is a qualified one, the reasons for the qualification shall be explained;
• Further points according to individual agreement, if

 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 the contract.

 The auditor agrees to submit a draft of his report to Renovabis e. V. before it is officially accepted by the 27^th of November.

 He/she reports exclusively to the Legal Holder of the Project and Renovabis e. V. and sends a copy of the audit report directly to them as soon as it has been officially recognised.

CONDITIONS FOR PROPOSAL

o        Only electronic submission to the following e-mails: procurement@caritas.md, CC financiar@caritas.md till 06.11.2026 EOB

o        Proposals received after the set time will be disqualified.

o        The company must include a cover letter clearly stating the name, the address and the registration number of the firm; the name, address, email and telephone number of the company representative.

Companies may ask for clarification on any aspect of this request for proposals. Enquiries must be referred to the key contact Pinzaru Olga with the key contact – olga.pinzaru@caritas.md.