TERMS OF REFERENCE (ToR) FOR THE 2025 ANNUAL AUDIT
1. Introduction
This document constitutes the Terms of Reference (ToR) under which SHIVYAWATA agrees to engage an independent Auditor to perform an audit of the funds received and expenditures incurred during the 2025 financial year for programs supported by KBTA, BRAC Maendeleo, BIT, Government Ruzuku, FFO and MyRight. The ToR form an integral part of the agreement between SHIVYAWATA and the selected Auditor.
2. Background and Objective
SHIVYAWATA is a national umbrella organization representing the interests of persons with disabilities in Tanzania. It implements multiple advocacy and inclusion programs funded by various partners and donors.
For the year 2025, SHIVYAWATA has received financial support from Six donors:
- KBTA
- BRAC Maendeleo
- BIT
- Government Ruzuku
- FFO
- MyRight
The objective of this audit is:
- To express an independent professional opinion on the financial statements for the year ended 31 December 2025, covering all six donor-funded programs.
- To determine whether the funds were used in accordance with the purposes agreed upon with each donor, with due regard to economy, efficiency and effectiveness.
- To provide audit reports and management letters as stipulated in Section 7 of this ToR.
- Provide capacity development on identified gaps to SHIVYAWATA for improvement.
3. Standards and Ethics
The Auditor shall conduct the audit in accordance with the International Standards on Auditing (ISA) and the IFAC Code of Ethics for Professional Accountants. The Auditor must maintain independence from SHIVYAWATA and its donors and comply with the ethical principles of integrity, objectivity, professional competence, due care, confidentiality and professional behavior.
4. Qualifications of the Auditor
The Auditor must:
- Be a member of a national or international accounting body recognized by the International Federation of Accountants (IFAC).
- Have at least five years of experience conducting audits of donor-funded projects and organizations working in development cooperation.
- Demonstrate proven experience in auditing multi-donor and multi-program organizations.
- Have adequate staff, resources and systems to complete the assignment within the agreed timeframe.
- Have No conflict of interest with the organisation
5. Duties of SHIVYAWATA
SHIVYAWATA shall:
a) Prepare the 2025 financial statements and supporting schedules for all six donor-funded programs.
b) Provide the Auditor with access to all books of accounts, vouchers, contracts, procurement documents and bank statements related to the programs.
c) Ensure that accounting records are complete, accurate and ready for audit at the agreed start date.
d) Facilitate the Auditor’s field visits and interviews as needed.
e) Provide a written management response to the Auditor’s findings within the stipulated timeframe.
6. Tasks of the Auditor
The Auditor shall:
a) Verify that all project funds were used for the intended purposes as per agreements with KBTA, BRAC Maendeleo, BIT, Government Ruzuku, FFO and MyRight.
b) Confirm that expenditures were properly authorized, recorded and supported by appropriate documentation.
c) Assess whether SHIVYAWATA’s internal financial controls and procedures are adequate and functioning effectively.
d) Verify bank balances, receipts and disbursements for all programs.
e) Ensure that project accounting conforms to international recognized accounting standards and donor requirements.
f) Review compliance with procurement and employment regulations applicable to each donor.
g) Conduct a physical verification of all/selected assets and program activities.
h) Prepare an audit report and management letter summarizing findings and recommendations.
7. Audit Reports
The Auditor shall issue:
i. An Audit Report expressing an opinion on whether SHIVYAWATA’s 2025 financial statements give a true and fair view of its financial position and activities. Each audit report must cover all six donor programs both individually and in consolidated form.
ii. A Management Letter detailing:
- Identified weaknesses in internal controls and accounting systems.
- Observations on compliance with donor agreements and national regulations.
- Recommendations for improvement.
- SHIVYAWATA’s responses to the audit findings.
8. Timeframe
- The audit shall cover the financial year 1 January – 31 December 2025.
- The audit fieldwork shall commence no later than eight weeks after year-end (by end February 2026).
- The Auditor shall submit a draft report to SHIVYAWATA within 15 calendar days after completing fieldwork.
- SHIVYAWATA shall provide written feedback within 5 days after receiving the draft report.
- The final audit report shall be submitted within 30 calendar days after completion of fieldwork.
- The selected auditor shall perform audit duties to SHIVYAWATA for consecutive three years (2025 – 2027)
9. Deliverables
The Auditor shall provide:
- One consolidated audit report for SHIVYAWATA covering all programs.
- Separate program-level financial reports for each donor upon specific donor request.
- A management letter including SHIVYAWATA’s responses.
- Three binded copies and one electronic copy of the final audit report submitted to SHIVYAWATA.
10. Mode of application
The interested applicants are advised to submit their application to SHIVYAWATA not later than 25th November, 2025 at 04:30 pm through info@shivyawata.or.tz OR; Applicants can submit their application physically at SHIVYAWATA Offices located at Luthuli Street/Samora – opposite Ocean Road Cancer Institute.