Organisation Avocats Sans Frontières (ASF) – Uganda

Objective of the assignment :The objective of this assignment is to carry out annual financial audits on the books of accounts of ASF Uganda office.

Organisations’ expenditure: 1,500,000 Euros for the period 1st January, 2024 to 31st December 2024

Contract and deadline

Please submit applications by 30th June 2025 at 5pm, including the following:

● Proof of audit firm registration with the Institute of Certified Public Accountants of Uganda (ICPAU)

● Demonstration of at least 5 years’ experience and expertise in external auditing for international donor-funded projects (Netherlands Ministry of Foreign Affairs projects is a plus).

● CVs of key personnel demonstrating relevant skills and experience and at least 2 references, preferably from organizations with which the auditor has conducted similar types of work.

● Indicative budget for audit fees in Uganda Shillings, number of days, and daily rate. The budget must include all taxes.

● Sample of audit work done in the past (optional).

● Audit methodology and foreseen scope of review. Please note that the review will mostly be done based on scanned and original hard copies of the supporting documents.

● Declare flexibility and availability in agreement with the ASF for the audit to start in July 2025.

● The documents should be submitted to Moses Kinyera at Mkinyera@asf.be under subject line “

● ASF Uganda Audit FY 2024”.

General Overview of ASF

ASF is an independent international non-governmental organization founded in Belgium in 1992, whose mission is to contribute to the establishment of institutions and mechanisms that

allow for access to independent and impartial justice, and which are capable of guaranteeing the protection of fundamental rights (civil and political, economic and social), including the right to a fair trial. For more than 20 years, ASF has been implementing programs with the aim of facilitating access to justice for the most vulnerable population in fragile states or transition contexts.

ASF’s strategy rests primarily on:

1) The affirmation of law as a vehicle of change (protection and development); and

2) The promotion of the social role of the lawyer as an agent of change (lawyers are both guaranteeing legal security, and access to human rights via the access to justice and a quality defence).

ASF places lawyers, bar associations and other civil society organizations promoting human rights at the core of this strategy. ASF's intervention strategy includes recognizing access to justice as a fundamental right and an indispensable precondition for realizing and defending other human rights; and building advocates and lawyers capacity to achieve the above objectives: ensure access to justice and support human

Overview of the Audit

ASF is organizing a financing audit for the period running 1 st January 2024 to 31st December 2024. It requires audits to be done annually and the audit reports submitted with the annual financial reports. The audit report should be available to Avocats Sans Frontières not later than 1 month after the start date.

Goal/Objective of the Audit

• The objective of the audit of ASF’s financial statements is to enable the auditors to express an independent and professional opinion on the financial position of ASF and toensure that the funds utilized to ASF’s activities have been used for their intended purposes.
• The books of accounts of ASF provide the basis for preparation of the ASF’s Financial Statements. Proper books of accounts as required by law have been maintained by ASF and also maintain adequate internal controls and supporting documentation for the transactions.
• Ascertain the eligibility of expenditures and conformity of financial reporting of ASF Uganda office to the local laws and regulations.

Scope of audit

• The audit will be carried out in accordance with the International Standards on Auditing (ISA) and will include tests and verification procedures as the auditors deem necessary.
• Verify all funds have been used in accordance with the established rules and regulations of ASF and only for the purposes for which the funds were provided.
• Where necessary, support the mapping and transposing of financial records from the organisation’s Belgian accounting framework to the Ugandan chart of accounts. This includes reconciling accounts and ensuring local statutory financial formats are applied in line with Uganda’s financial reporting and regulatory environment.
• Confirm that goods, works and services financed have been procured in accordance with the ASF established rules and procedures.
• 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.
• The financial statements have been prepared by ASF management in accordance with applicable accounting standards and give a true and fair view of the financial position of ASF and of its receipts and expenditures for the period ended on that date.
• Comprehensive assessment of the adequacy and effectiveness of the accounting and overall internal control system to monitor expenditures and other financial transactions.
• Express an opinion as to reasonableness of the financial statements in all material respects.
• Include in their reports 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.
• Conduct entry and exit meeting with the Country Director of ASF Uganda.
• In addition to the audit report, the auditors will prepare a Management Letter on the following:
  • Give comments and observations on the accounting records, procedures, systems and controls that were examined during the course of the audit.
  • Identify specific deficiencies and areas of weakness in systems and controls and make recommendations for improvement.
  • Report on the implementation status of recommendations pertaining to previous period audit reports.
  • Communicate matters that have come to their attention during the audit which might have a significant impact on the sustainability of the organization.
  • Bring to the Country Director’s attention any other matters that the auditors consider pertinent.

Audit schedule

Reporting period: 1st January 2024 to 31st December 2024

Deadline for issuing audit report: 31st July 2025

Conditions of the mission

Fees and Payment

• Payment shall be made in two separate instalments as per the agreed audit fees. 30% initial payment and the balance upon delivery of the final audit report.
• Submission of invoices to ASF before effecting payment