KELC Final Project Audit (External) Full Time

1. Habitat for Humanity Kenya (HFHK)

Habitat for Humanity Kenya (HFHK) is among the 70 country affiliates of HFH International. Habitat for Humanity Kenya was registered in 1982 as Non-Governmental Organization, with the goal of enabling low-income families access decent and affordable shelter. In the last 40 years, HFHK has supported more than 56,000 families across 9 counties in Kenya through housing micro-finance and direct construction. Habitat for Humanity considers housing as a long-term, incremental process which builds on cross-sectorial interventions such as construction, water, sanitation, energy, land tenure, and policy change at different levels of governance, actors and regions. Our Business Plan (2020-2025) has outlined four Programmatic Areas namely: Financing for owner-led construction; Settlement-Based Practice; Secure Land Tenure; Disaster Risk Reduction & Response (DR3). Habitat for Humanity Kenya is currently operating in Laikipia, Homabay, Kisumu, Tana River, Machakos, Kajiado and Nairobi Counties.

Habitat for Humanity Kenya is currently implementing Improving education outcomes for learners in Lormong’i community, Kajiado North subcounty. The Project is funded by Mission Eine Welt Neuendettelsau (MEW) through Habitat for Humanity Germany. The project period is from 1st October 2023 to 31st October 2025, with total funding of Euros One Hundred and Seventy-Five Thousand Five Hundred and One Only (€ 175,501). As part of project financial reporting, HFHK is in the process of identifying and selecting independent Auditors to conduct project financial audit. The financial audit will take place in Nairobi (HFHK Office) for a period of three weeks scheduled to commence on the 17th of November 2025.

2. Objective of the Assignment

The Chartered Accountant/Auditor shall have the following task:

1. (a) Examine if the project was implemented according to the project agreement: inspect infrastructure built, review related documentation, and review documentation of trainings and events. The auditor is not required to form an opinion on the quality of delivery beyond his/her professional competence. They are only required to review outputs and documentation to ascertain the fact of delivery and to form a general opinion on quality and appropriateness within the limits of their ability and competence.

   (b) Examine the project finances, ascertain that all provisions of the project agreement were followed, the funds have been used as intended, financial documentation complies with the International Accounting Standards, and the financial report prepared by the Project Holder is fair and accurate.

2. Audits must be based on the International Standards of Auditing, and auditors must provide an electronic copy of their certification for carrying out audits (both for their firm and the person in charge of the audit.)
3. In drawing up their certificate, the recognized, independent firm of chartered accountants shall follow the numerically listed structure used for the record of accounts thus providing for the source and disposition statement. The accountants shall explain the auditing mandate they were given and shall give an account of the documents used for the audit of proper use of funds and compliance with the terms of funding. The chartered accountants shall submit their report in English.
4. If the difference between budgeted figures and actual figures is more than 20%, this must be justified separately, unless prior authorization was obtained from the donor.
5. The final audit certificate shall include the financial reports as audited by the auditor and a state of the following (minimum requirement)

   “We ([Name of auditing firm]) hereby certify that we have conducted an audit relating to the statement of accounts of [name of project executing agency] regarding the financing of the project “[Project title]” that took place between [project start date] and [project end date]. Our audit was carried out on the basis of the following requirements pertaining to the use of funding:

   .

   We have looked at all the books and receipts/vouchers for the relevant period. We also visited the project area for physical inspection of the infrastructure built during the project and reviewed documents pertaining to construction, handover, trainings, events and other activities.

   Based on our audit, we confirm that:

6. All income and expenditure have been properly documented by means of receipts or vouchers.
   1. The expenditures documented have been made in accordance with the requirements of the terms of the application and the grant approval and are in accordance with the purpose outlined in the application and in the financial plan. Any deviations from the financial plan are explicitly explained.
   2. The donors’ conditions specified in the project agreement have (not) been met (with regard to the following aspects. )
   3. Special remarks.”
7. Time Frame

   The audit is expected to take a maximum of 21 days from commencement to submission of the final report to the donor.

8. Eligible Audit Firms

The Chartered Accountant /Audit firm shall provide below minimum requirements (qualifications and experience) to carry out the assignment:

1. The Firms Profile
2. Provide the Know your Client (KYC) required document e.g. company profile, registration documents, tax compliance certificate, valid Business/Trade license, PIN certificate, VAT certificate and other statutory documents.
3. Membership in relevant and well-regarded professional bodies e.g. Chartered Accountant, ICPAACCA or equivalent
4. Valid Practicing Certificate issued by ICPAK.
5. Provide evidence of previous assignment demonstrating substantial experience in auditing NGO projects funded by institutional donors such as BMZ, ADH etc
6. Detailed Audit Fee to be charged, showing the breakdown and clearly indicating the applicable taxes like VAT with an audit plan specifying the audit timetable and estimated completion time. HFHK is a tax agent, hence 2% VAT and 5% Withholding tax for professional services will be applicable.

Tagged as: Habitat for Humanity, Kenya