Terms of Reference for conducting “Two interim and one final external audit” On behalf of SOS Children´s Villages, Albania For the project “A right to Family II – Improving the availability, accessibility and quality of foster care and community-based services in Albania, Armenia, Belarus, North Macedonia and Ukraine”.
Introduction – Project Background
SOS Children´s Villages Albania is a non-governmental, non-political and non-profit organization, that has been operational, since the year 1996, in the field of social protection of children and young people without parental care as well as families at risk.
Since September 2025, SOS Children’s Villages Albania, together with the national associations of SOS Children’s Villages in Armenia, Belarus, North Macedonia, and Ukraine (hereinafter referred to as the Member Associations or MAs), has been implementing the regional project entitled “A right to Family II – Improving the availability, accessibility and quality of foster care and community-based services in Albania, Armenia, Belarus, North Macedonia and Ukraine”.
The project ” A right to Family II – Improving the availability, accessibility and quality of foster care and community-based services “, implemented in Albania, Armenia, Belarus, North Macedonia, and Ukraine, is co-funded by SOS-Kinderdörfer weltweit, Hermann-Gmeiner-Fonds Deutschland e.V. and the Germain Federal Ministry for Economic Cooperation and Development (BMZ).
The project aims to improve children’s rights, with a particular focus on supporting reforms of alternative childcare systems in the five project countries. The project implementation period runs from 1 September 2025 to 30 April 2029.
Objective of the Audit
SOS Children’s Villages Albania is seeking to pre-qualify a certified audit firm to conduct two interim audits and one final external audit for the project “A right to Family II – Improving the availability, accessibility and quality of foster care and community-based services in Albania, Armenia, Belarus, North Macedonia and Ukraine” covering the project period from 01 September 2025 to 30 April 2029.
Audit report covering period and Audit period:
1st Interim audit – From September 1st, 2025, until December 31st 2026 – February 2027
2nd Interim audit – From January 01st until December 31st 2027 – February 2028
Final Audit – From September 01st 2025 until April 30th 2029 – June 2029
Scope and Location of Auditing
The audit shall cover project activities implemented by the following Member Associations:
a)SOS Children’s Villages Albania in Tirana
b)SOS Children’s Villages Armenia in Yerevan
c)SOS Children’s Villages Belarus in Minsk
d)SOS Children’s Villages North Macedonia in Skopje
e)SOS Children’s Villages Ukraine in Kyiv
Auditing of Annual Statements:
The auditor shall audit the accounts for periods as stated above in the timeline for 1st interim audit, 2nd interim audit and final audit. The final audit will cover the entire project duration September 01st ,2025 until April 30th ,2029.
Auditing Procedure:
The auditing shall be conducted in accordance with the relevant national regulations as well as SOS-internal auditing standards and International Standard on Related Services (ISRS) 4400,Agreed-Upon Procedures Engagements. The auditor shall perform the agreed procedures and report factual findings in relation to the Project Statement of Accounts and compliance with the grant conditions. In addition, the auditor may provide professional advice on financial management and bookkeeping matters, provided that such advice does not impair the auditor’s independence.
The proposal should be submitted by October 16th addressed to the following: [email protected]
ToR
Annex 4.2
Annex 4.3
