Terms of Reference (ToR) for External Audit

  • Consultant
  • Bosaso

Bosaso local Municipality

Organization: Bosaso Local Government

Location: Gaaca Main Road, Bosaso , Puntland State of Somalia

Date                         25 Augusto, 2025

Duration                      3 weeks

Reporting to 

Chairman Bosason Council and Bosaso Mayor,Council audit Committee Saamanyta project (UN Habita) General Audit Committee Puntland state Saamaynta Project (UN Habitat) is committed to Upholding Transparency, accountability, and   Efficiency its operations To ensure compliance with internal policies Donor requirements

Background to the activity

Statutory regulations Bosaso local Government and Saamaynta Project (UN Habitat) seeks to engage an external auditor to provide independent, objective assurance and consulting activities Saamaynta project (UN Habitat)

Purpose of the Audit

(Prioritize key objectives which at the end of the activity the participants/beneficiaries will get/have)

The external audit aims to assess the effectiveness of financial management, internal controls, risk management, and compliance with relevant policies and regulations. The audit will provide recommendations to enhance operational efficiency, safeguard assets, and strengthen accountability.

Scope of work

(Write down linkage and alignment, with

The external auditor will be responsible for: Reviewing financial records, reports, and processes for accuracy and compliance. Evaluating the effectiveness of internal controls and risk management systems. Verifying compliance with organizational policies, donor agreements, and regulatory requirements. Assessing procurement processes, contract management, and asset controls. Reviewing HR, payroll, and administrative processes for compliance and efficiency. Identifying any potential gaps, weaknesses, and irregularities. Evaluating project expenditures and reporting against budgets and planned activities. Providing practical recommendations for improvement. Preparing and presenting comprehensive audit reports to management and the board.

Methodology

The audit process will include: Document and record reviews Interviews with key staff and stakeholders Field visits to project sites (where applicable)Sampling of transactions and processes Risk assessment and testing of internal controls. Most of the processes and exercise will be carried out or conducted at Municipality Head Office Chairman Council and Bosaso Mayor.

Deliverables

The External auditor will produce the following: Audit Work Plan: Outline of audit activities and timelines. Draft Audit Report: Preliminary findings and recommendations for management review. Final Audit Report: Detailed report including management responses and action plans. Presentation to Management/Board: Summary of key findings and recommendations.

Time frame

The audit will be conducted with an interval of three weeks, with the final report due not later than one week after the audit exercise.

Reporting Line

The External Auditor will report directly to the Executive Director and the Board Audit Committee, maintaining strict independence from operational management. Also, with the opinion and view on true and fair of the financial statement at the end of each project period.

Requirements

The audit firm must be located in Puntland state of Somalia .The firm must have a practicing license the audit firm must be licensed by any of the approved accounting professional body in Puntland to practices e.g. knowledge of accounting software and financial management systems.

 Confidentiality

All information obtained during the audit process must remain confidential and must not be disclosed without prior written consent from Bosaso Local Government

How to Apply

Please, send you’re Curriculum Vitae (Software), marked the respective posts through these E-mails: Applicants are required to submit their RESUME with achievement and appropriate documents as (Hard copies) plus three references and address to the Bosaso Municipality HQ near Main Gaaca Round about in Bosaso within time frame from 27th August   4th    September 2025

Qualified candidates should submit their applications, accompanied with copies of their Curriculum Vitae (CVs), to this email Bosasomayor@gmail.com and copy to ahmeddadacar@gmail.com not later than of 4th September 2025.  Only shortlisted candidates will be communicated.