External Audit Services – Action 4 Health Uganda

Tender notice & summary

REQUEST FOR EXPRESSION OF INTEREST: EXTERNAL AUDIT SERVICES FOR THE FINANCIAL

YEAR ENDING 31 DECEMBER 2026

Action 4 Health Uganda (A4HU) invites qualified and reputable Audit Firms to submit

Expressions of Interest for the provision of External Audit Services for the financial year ending

31 December 2026. The selected Audit Firm will be expected to commence the audit in Feb

2027, following the closure of the 2026 financial year and preparation of the relevant financial

statements and supporting schedules.

1. Scope of the Audit

The audit assignment will cover the organisation’s financial statements, systems, operations,

governance structures, programmes and internal control environment. In addition to the

statutory financial audit, the assignment will include an assessment of the following key areas:

• Financial Management and Reporting: Audit of the financial statements and accounting records for the year ended 31 December 2026; Review of income, expenditure, assets, liabilities and fund balances; Verification of bank accounts, bank reconciliations and cash/bank management; Review of payroll, statutory deductions and staff-related costs; Review of donor and project financial reports and supporting documentation; Verification of transactions against approved budgets and donor agreements; Review of financial management systems, including the accounting/ERP system; Assessment of compliance with applicable accounting standards, statutory requirements and donor regulations.

• Governance: The Auditor will assess the effectiveness of the organisation’s governance framework, including: Board structure, composition, roles and responsibilities; Board and committee meetings, minutes and follow-up of resolutions; Separation of governance and management responsibilities; Oversight of financial management, risk and organisational performance; Governance policies and procedures; Conflict-of-interest declarations and management; Accountability and reporting mechanisms; Implementation of recommendations from previous audits and reviews.

• Programmes and Project Management: The audit will assess programme and project management systems, including: Programme planning, budgeting and implementation; Alignment of programme expenditure with approved activities and budgets; Donor compliance and adherence to grant agreements; Project financial and narrative reporting; Programme monitoring and documentation; Verification of project expenditures and deliverables; Management of project assets and resources; Sustainability and close-out arrangements for completed projects; Coordination between programme and support functions.

• Internal Controls: The Auditor will evaluate the adequacy and effectiveness of internal controls, including: Financial authorisation and approval processes; Segregation of duties; Procurement and payment controls; Cash and bank management; Advances, accountabilities and liquidations; Asset management and verification; Revenue and expenditure controls; Documentation and filing systems; Fraud prevention and detection mechanisms; Risk identification and mitigation; Controls over donor-funded projects; Follow-up and implementation of previous audit findings.

• Operational Effectiveness: The assignment will include an assessment of whether organisational processes and resources are being managed efficiently and effectively, including: Efficiency of administrative and support functions; Value for money in the use of organisational resources; Effectiveness of planning and budgeting processes; Coordination between departments; Timeliness and efficiency of key operational processes; Management of organisational risks; Effectiveness of monitoring and reporting systems; Identification of opportunities for improving operational efficiency.

• Policy Framework: The Auditor will review the adequacy, relevance and implementation of key organisational policies, including: Finance and accounting policies; Procurement policies; Human Resources policies; Asset management policies; Fleet and transport policies; ICT and data protection policies; Anti-fraud and anti-corruption policies; Safeguarding policies; Risk management framework; Delegation of authority and approval structures. The Auditor will assess whether policies are current, approved, communicated to staff and consistently implemented.

• ICT and Information Systems: The audit will review the organisation’s ICT environment and controls, including: Accounting and financial management systems; User access controls and segregation of system rights; Data security and confidentiality; Backup and recovery procedures; Password and access management; Protection against unauthorised access and data loss; ICT equipment and software management; IT-related business continuity arrangements; Electronic records and document management; Compliance with applicable data protection requirements.

• Human Resources: The review will assess HR systems and controls, including: Recruitment and selection processes; Personnel files and employment documentation; Staff contracts and terms of employment; Payroll controls and staff payments; Leave management; Performance management; Staff development and training; Staff separation and exit procedures; Compliance with employment legislation; Staff benefits and statutory obligations; HR policies and their implementation.

• Fleet and Transport Management: The audit will assess fleet management systems, including: Vehicle allocation and utilisation; Fuel management and controls; Vehicle logbooks and trip documentation; Mileage monitoring and verification; Vehicle maintenance and servicing; Insurance and licensing; Driver management and accountability; Vehicle tracking systems; Controls over vehicle-related expenditure; Assessment of fleet efficiency and value for money.

• Resource Mobilisation and Sustainability: The Auditor will review systems supporting resource mobilisation and organisational sustainability, including: Resource mobilisation strategies and plans; Donor mapping and engagement; Grant application and approval processes; Grant management and compliance; Donor reporting and accountability; Management of restricted and unrestricted funds; Diversification of funding sources; Sustainability of organisational programmes and operations; Cost recovery and allocation mechanisms; Monitoring of funding gaps and financial sustainability risks.

• Risk Management: The Auditor will assess: Organisational risk identification and assessment;

Risk registers and mitigation plans; Financial, operational, programme and compliance risks;

Fraud and corruption risks; Business continuity and contingency planning; Monitoring and

reporting of key risks; Board and management oversight of organisational risks.