Consultancy- Annual Audit of SCORE Programme

**Introduction**

HelpAge International, hereafter referred to as the “Cooperation partner” wishes to engage the services of an audit firm for the purpose of auditing the Strengthening Civil Society for Older People's Rights and Engagement (SCORE) Programme, as stipulated in the agreement between the Cooperation partner and Sida. The SCORE Programme is implemented through partners across 8 Countries (Tanzania, Ethiopia, Uganda, Mozambique, Lebanon, Pakistan, Moldova and Myanmar).

The audit shall be carried out in accordance with international audit standards (ISA) issued by IAASB. In addition, an assignment according to International Standards on Related Services (ISRS) 4400 (Revised) shall be carried out. The audit and the additional assignment shall be carried out by an external, independent and qualified auditor.

**About HelpAge**

HelpAge International is a global non-profit organisation that works to improve the lives of older people around the world. We work through the HelpAge global network, an alliance of organisations committed to the well-being, dignity and rights of older people. HelpAge International, through its global network of over 200 members in 99 countries, is committed to supporting older people to live safe, dignified, and healthy lives. By fostering partnerships and collaborations, HelpAge ensures the inclusion of older people in all aspects of society and strives for a just and equitable world for individuals of all ages.

**Purpose of this assignment**

The objective is to audit the financial report for the period 1 August 2025 to 31 March 2026, as submitted to Sida and to express an audit opinion according to ISA, applying ISA 800/ISA 805, on whether the submitted annual financial report of SCORE Programme is in accordance with the HelpAge International’s accounting records and with Sida's requirements for financial reporting as stipulated in the agreement including appendices between Sida and HelpAge International.

Year 1 expenditure is approximately £966,750 (SEK 12,575,478)

**Additional assignment: according to agreed upon procedures ISRS 4400 (Revised), review the following areas in accordance with the Terms of Reference below**

Mandatory procedures that must be included:

1. Observe whether the financial report is structured in a way that allows for direct comparison with the latest approved budget.
2. Observe and inspect whether the financial report provides information regarding:

- Financial outcome per budget line (both incomes and costs) for the reporting
- period and columns for cumulative information regarding earlier periods under current agreement.
- When applicable, compare if the opening fund balance for the reporting period matches with what was stated as closing fund balance in the previous reporting period.
- A disclosure of exchange gains and losses. Inquire and confirm whether the disclosure includes the entire chain of currency exchange from Sida's disbursement to the handling of the programme within the organization in local currency/ies, if applicable.
- Explanatory notes (such as, for instance, accounting principles applied for the financial report).
- Amount of funds that has been forwarded to implementing partners, when applicable.

3. Inquire and inspect with what frequency salary costs during the reporting period are debited to the programme.

*Choose a sample of three individuals for three different months and:*

- Inquire and inspect whether there are supporting documentation for debited salary costs.
- Inquire and inspect whether actual time worked is documented and verified by a manager. Inquire and inspect within which frequency reconciliations between debited time and actual worked time is performed.
- Inspect whether the Cooperation partner comply with applicable tax legislation with regard to personal income taxes (PAYE) and social security fees.

4\. Review and confirm that the Cooperation partner screens IP's and/or suppliers to ensure that such parties are not subject to the European Union's financial sanctions list of persons, groups and organisations (EU Sanctions list). Enquire whether there have been any reported findings from the screening process and if so, report on such findings.

5. Inspect and confirm that the unspent fund balance (according to the financial report) at the end of the financial year is in line with information provided in the accounting system and/or bank account.

- Applicable the final year:inspect and confirm the unspent fund balance (including exchange gains) in the financial report and confirm the amount that shall be repaid to Sida.
- Follow up of funds that are channeled to implementing partners.
- Mandatory assignments that must be included if the Cooperation partner forward funds to implementing partners (IP's):
- Choose a sample of a minimum of 15 % of the total of disbursed funds as well as 25 % of the number of IP's or a maximum of 10 IP’s.

6. Inspect and confirm whether the Cooperation