Consultancy-External Audit (Kenya and Mozambique) – Kenya

For details of the Terms of Reference for this consultancy, please click here


HelpAge International is a registered charity in the UK, leading an international network focused on ageing issues and supporting older people globally. HelpAge works with 171 partners in 90 countries to help older people claim their rights and challenge discrimination and poverty, so that they can lead dignified, secure, active and healthy lives. HelpAge operates through a Global Team with staff based across the world. Through this structure HelpAge delivers its Strategy 2030.


The main objective of the audit is to provide assurance on whether the funds utilized to the project activities have been used for their intended purposes.

Scope of the Audit

The audit should cover accounting and financial documents of HelpAge International in Kenya and Mozambique in relation to the following documents:

  • Budget (Financial Plan).
  • Final narrative and financial report.
  • Subcontractors’ details – when relevant.

The audit must ascertain whether:

  1. Expenses are adequately supported by original proofs and have been properly accounted for.
  2. Appropriate supporting documents, records and books of accounts relating to all activities have been kept. Clear linkages should exist between the books of accounts and the financial statements presented to.
  3. Expenses have been incurred during the project period.
  4. Expenses charged to the project have been duly authorized.
  5. The method applied for the conversion of local currencies into Pound Sterling is consistent with standard accounting practices. The audit must include clear and verifiable information on the type of currency exchange calculations and at the time of validity of the respective exchange rate. These are to be confirmed by the verifier.
  6. The expenses are justified for attaining the project goal (use of funds in line with the designated purpose)
  7. Additionally, the auditor(s) shall include in their reports an opinion on compliance with procedures designed to provide reasonable assurance of detecting misstatements due to errors or fraud that are material in the financial statements.

In addition to the audit report, the auditors will prepare a Management Letter on the following:

  1. Give comments and observations on the accounting records, procedures, systems, and controls that were examined during the course of the audit.
  2. Communicate matters that have come to their attention during the audit which might have a significant impact on the sustainability of the organization.
  3. Bring to the Country Director and country Senior Management team’s attention any other matters that the auditors consider pertinent.
  4. Irregularities or fraud identified (e.g. private use of Age International funds, forged documentation such as reports or invoices)
  5. Aspects relating to a lack of collaboration on the part of the Member Organisation
  6. Problems relevant to the financial monitoring of projects
  7. Other aspects considered worthy of the Age international attention

For every audit a random sample check of all superordinate expenditure items (relief goods, relief measures, personnel, transport and storage, other costs, etc.) financed through Age International funds needs to be conducted. The audit is to include a comparison between the expenditure planned in the actual and in the most recently valid budget. The confirmed final amount of the project expenditure and the confirmed superordinate expenditure items are to be stated clearly and verifiably in the relevant currently (Metical or Kenya Shillings). For this purpose, the records list for the project needs to be submitted to the external auditor. Where the records list contains presentation of the expenditure in local currency, information must also be provided on the exchange rate calculation and exchange rates valid at the time.

The auditors will be given full access to the member organizations records (including, but not limited to reports, original vouchers, voucher/booking lists, exchange rate documentation and any supporting documentation where relevant), which are relevant to this audit. All information reviewed is to be treated in confidence.


The audit will be carried out in accordance with the International Auditing Standards and will include tests and verification procedures as the auditors deem necessary.

Audit Duration

The audit work shall be completed within three weeks from the date of commencement of the audit, i.e., from May 1st 2023

Reporting and Deliverables:

  1. The auditors shall provide HelpAge International with a draft report (in English) of their findings including an opinion in the attached format, a management summary and a set of conclusions and recommendations.
  2. The Auditors on completion of the audit work will submit 3 (three) original copies of the Audit Report (in English) appended to the Financial Statements along with the reports to the attention of the Country Director, by May 22nd 2023 after the end of the field work (refer to annex III). The findings are to be reviewed by the parties[1] before the final report is established and communicated to them. This final report must achieve the objectives and cover the scope set out in these Terms of Reference. For each recommendation made by the auditor, the final report should include the comments made by HelpAge International during the debriefing. In the event that expenditures are found that are not justified, the auditors must accompany HelpAge’s audit opinion with a declaration specifying the reasons and amounts (refer to annex II for the opinions). Please refer to the annexes for relevant indicative formats of the opinion and audit report.
  3. Management letter in accordance with the scope of work described on point 7 of the audit scope.
  4. The audit process to be completed and signed off by June 19th 2023.

[1] The audit firm or company and HelpAge International in Kenya and Mozambique

Qualification of the Audit Firm:

The audit shall be conducted by a chartered accountant.

The audit firm is required to show proof of qualification and registration by the relevant auditing body in Mozambique and Kenya.

Our Values

At HelpAge International we work hard to achieve our goals together as a team with a clear shared purpose. Our values inform how we work together:


We respect people, value diversity and are committed to equality.


We value and recognise the contribution of our staff and network members, as we put older people at the centre of everything we do.


We work alongside network members and others to increase reach, influence and impact. We are committed to a culture of collaboration and building positive relationships.


We are passionate about learning, accountable and work together to find creative solutions.

Everyone who works at HelpAge shares our values and is committed to behaviours that demonstrate and support them.

Equal Opportunities

HelpAge International is committed to creating an inclusive working environment, promoting and providing equal opportunities and respecting diversity in employment. We welcome applications from all suitably qualified individuals regardless of their age, disability, sex, Marital status, pregnancy and maternity, race, religion or belief.

Code of Conduct and Safeguarding policy

The consultant will be working on behalf of HelpAge and will be required to sign and adhere to the HelpAge Code of Conduct and Safeguarding Policy.

The consultant will assure the participants the confidentiality and will assure the data is protected and used for agreed purpose only. As regards the documentation, the title rights, copyrights, and all other rights of whatever nature in any materials used or generated under the provisions of this consultancy will exclusively be vested with HelpAge International.

How to apply


The interested consultants are encouraged to review the details of the TOR and submit their (i) Proof of qualification and registration (ii) Technical proposal and financial proposal in maximum 2 pages, (iii) Cover letter via email: by close of business 24 March 2023.

Please use the title ‘Consultant – External Audit on your email. Selection of the consultant will be undertaken by a panel and based on the experience of the consultant, the quality and relevance of the Technical and Financial proposals. Only selected/shortlisted consultant(s) will be contacted.

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