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AFGHAN MIDWIVES ASSOCIATION (AMA)
Strengthening Midwifery in Afghanistan

Afghan Midwives Association

Terms of Reference (TOR) to External Auditor for Year 2016

Background:

Afghanistan Midwives Association is one of Strong professional association in Afghanistan. The purpose of the Afghan Midwives Association (AMA) is to advocate for the midwifery profession and strengthen the role of midwives to ensure the wellbeing of the women and their families in Afghanistan.

The Afghan Midwives Association (AMA) was formed in May 2005 with the support of the USAID-funded ACCESS project. AMA is formally registered as member association of International Confederation of Midwives (ICM) in November 2005. In Afghanistan AMA is registered with Minister of Justice under registration number 1326.

The AMA is a midwifery-led, national non-governmental organization whose primary purpose is to implement programs that build the capacity of midwives and increase access to quality midwifery services.

AMA Policy Statements

Policy, Vision, Mission and Goal Statements of the Afghan Midwives Association

Policy

AMA is committed to/should work effectively and efficiently to:

Reduce high levels of maternal and neonatal morbidity and mortality by improving quality of midwifery service delivery through advocacy, training motivating, mobilizing, setting standards and monitoring progress.

Vision

The Afghan Midwives Association (AMA) is known as a model for midwifery associations worldwide and is a partner of choice within a national movement dedicated to ensuring that no women and child die from pregnancy related complications.

Mission

To promote and strengthen the midwifery profession and the role of the midwife to ensure high quality midwifery services for the wellbeing of women and families in Afghanistan.

Goals

1.Improved Leadership, Management and Governance of the Afghan Midwives Association

2.Advocate for increased accesses to the highest level of midwifery care

3.Technical body for education and professional development of midwives to enable the highest quality midwifery care according to ICM code of ethics and core competencies.

4.Technical body for policies that enable and ensure resources for midwives in every part of Afghanistan to practice the highest quality midwifery care.

5.Increased membership and support to every member.

B. General

AMA wishes to undertake its statutory audit for the calendar year 2016

In the above context AMA confirms that it shall be responsible for the preparation of financial

Statements and that the auditors selected through this process will be responsible to express an

Opinion on the financial statements based on this audits. However, in conjunction with the audit,

Theselected auditors will provide assistance to AMA in preparing the financial statements and

Notesthereto in accordance with the requirements and guidance contained in the IPPF External

Audit Manual.

This audit is to be undertaken in accordance with the international standards stipulated by the International Federation of Accountants (IFAC) or the International Organization of Supreme Audit Institutions (INTOSAI). We understand that theselectedaudit firm will plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. Accordingly, the audit will include the examination, on a test basis, of evidence supporting the amounts and disclosures in the financial statements, and an assessment of the accounting principles used and significantEstimates made, as well as an evaluation of the overall financial statement presentation.

The Audit shall use ISA 800/805 for a statement on the financial report presented for the SCA. The Audit should verify that the financial report presented to SCA comply with the partner organizations underlying bookkeeping, agreed budget and SCA’s instructions for reporting.

C. Scope of work

In order to express an opinion on the true and fair view of the financial statements of AMA as on 31st

December 2016the auditors shall:

  • Plan and perform the audit to obtain reasonable assurance about whether the financial

Statements are free of material misstatement. Accordingly, the audit will include the

Examination, on a test basis, of evidence supporting the amounts and disclosures in the

Financial statements, and an assessment of the accounting principles used and significant

Estimates made, as well as an evaluation of the overall financial statement presentation.

  • Include but not be limited to the specific procedures outlined below and which may be

Undertaken during the course of this audit:

  • Ascertaining that the Association's activities have been conducted in conformity

With the IPPF Funding Agreement, as well as Agreements entered into with

Other grantors, and establishing that both direct and indirect costs have been

Apportioned to projects in accordance with these Agreements.

  • Visits to branches/clinics of the Association, as considered necessary, to enable

Assessment of the adequacy of internal control systems and procedures, and the

Accuracy of inventory counts.

  • Review and evaluate key accounting controls and procedures
  • Surrounding significant accounting functions and applications.
  • Review the adequacy of insurance cover on the Association's assets and third

Party and employment risks.

  • Review the minutes of meetings of the Governing Body and subsidiary

Committees to ensure that operations have been carried out in accordance with

Approved resolutions.

  • Review the Association's designated and restricted reserves to ascertain that they

Conform with both IPPF policies and local customary or legal practice in terms of their

Adequacy and use.

  • Review post balance sheet date operations and events and the evaluation of their

Possible impact on the Association's financial statements. Including but not limited to:

  • Confirmation of bank balances and investment directly with banks and

Custodians;

  • Confirmation of grants and other receivables directly with donors and other

Third parties;

  • Attendance at and observation of physical inventories (as above);
  • Physical identification of fixed assets, particularly major acquisitions during

Theyear;

  • Verify and validate the compliance of prevailing Tax and other regulatory

requirementsin the country, including but not limited to:

  • Filing of all statutory returns with the Government
  • Deduction of taxes at source (for employees, vendors, consultants, etc.) and

theirtimely deposits into the Government treasury.

D. Financial Control Evaluation (FCE)

In conjunction with the financial statements audit, the selected auditors are expected

tocomplete the Financial Control Evaluation (FCE) audit programme (as provided in the IPPF

External Audit Manual).

E. Document to be provided to Auditor

The Association shall provide to the auditors with, at minimum, the following documents:

  • Draft Financial Statements (including notes and annual report);
  • IPPF Cash and Commodity Grant Certificate;
  • IPPF Year-end Current Account Statement;
  • IPPF Grant Remittance Advices;
  • IPPF Funding Agreement and attached Schedules;
  • Other Donor Funding Agreements;
  • Association Programme Budget in IPPF format;
  • IPPF Supplementary Grant Agreements;
  • IPPF Building Loan agreement;
  • IPPF External Audit Manual;
  • IPPF Financial Handbook;
  • Associations Annual Report in IPPF format;
  • Prior year Audited Financial Statements.

Any additional information required from IPPF or queries should be addressed to the respective

regionalDirector.

F. Deliverables:

An Audit Report (including Audit opinion, Management letter and audited financial statements) should be submitted to AMA. The report must contain the responsible auditor’s signature (not just the hand written name of the audit firm).

The Audit Management Letter should provide the following information:

  • An Audit opinion expressing whether the partner organization’s Financial Statements are in accordance with their documented accounting records, and give a true and fair presentation of the organization’s financial result and position.
  • Significant observations made during the audit process, and possible recommendations for improvements.
  • Comments and observations on the accounting records, 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 their improvement.
  • Comments on, if and how, the management letter for 2016 has been followed up, and if earlier identified shortcomings have been rectified.
  • Communicate matters that have come to their attention during the audit which might have a significant impact on the implementation and sustainability of the project.

Based on the observations made by the Auditor and the recommended actions stated in the audit report, AMA shall prepare and deliver a response to SCA, including an action plan indicating when reported shortcomings should be rectified.

G. Payment Schedule

The payment would be made within seven days of submission of Audit Report subject to final

approvalof report by AMA.

H. Criteria for agency/ Auditor selection

The quotations will be technically evaluated on the basis of the following criteria:

No Overall Criteria

  • Organizational Experience
  • The firm/ auditor should have undertaken a minimum of 5 audits (different

Organizations) of similar liaison organizations

  • Audit Approach
  • Understanding
  • Approach & Methodology
  • Audit Plan
  • Audit timelines

3. Quality of Manpower assigned/ deployed for the audit including their time

Commitment

The audit firms that meet a minimum 60% score shall be shortlisted for the financial bid opening.

A comparative analysis of financial bids of the shortlisted firms shall be undertaken and the

Assignment shall be awarded to the L1 bidder.

I. Deadline for submission of proposal

Responses to this request for quotations should be received only in hard copy with subject; “RFQ

For External Audit of AMA” no later than 2nd March2017. Quotations delivered and/or received

After this deadline will not be considered and will be marked as disqualified. The technical quotations

Shouldbe sent in soft copy

Addressed to:

Feroz khan

Finance officer

Email:

Mobile # + 93775290526

House # 317 Ansari square close to German Diagnosis clinic
Share-now Kabul Afghanistan / +93 (0) 795288815