United Nations Human Settlements Programme Tender

Call for proposal: Improving access to public open spaces, creation of Al Qahira Park, launching of Al-Baker youth talents carnival, children festival in the east side of Al-Baker neighbourhood, Heet District Anbar Gov. AUDIT OBJECTIVES The selected audit firm shall conduct an audit of the Project in accordance with International Standards of Auditing (ISA) to determine the regularity of the receipt, custody, expenditure, and the accounting of the funds provided by UN-Habitat to the Project and assess the overall operational and internal control system for management of the project. AUDIT SERVICES REQUIRED The auditor shall specifically: a) Express an opinion on whether the following financial statements presents fairly, in all material respects, the expenditures incurred by the Project as well the cash balances and the assets of the Project: (i) Statement of Expenses for the period dd/mm/yyyy to dd/mm/yyyy; (ii) Statement of Cash position reported by the project as at yyyy and yyyy; (iii) Statement of assets and equipment as at dd/mm/yyyy and dd/mm/yyyy; b) And whether the use of funds provided by UN-Habitat were: (i) In conformity with the approved project budgets; (ii) For the approved purposes of the project; (iii) In accordance with Agreement of Cooperation terms and conditions; and (iv) Supported by adequate supporting documents. c) Provide and overall assessment of the internal control systems that are in place for the management of the Project. SCOPE OF AUDIT 6. The scope of the audit services required includes the following: a) The entity that is subject to audit is Implementing Partner; b) The audit will be carried out in accordance with ISA1 ; c) The audit period is from dd/mm/yyyy to dd/mm/yyyy; d) The scope of the audit is limited to the Project expenses, which are defined as including all disbursements made by UN-Habitat as part of the Agreement of Cooperation; e) The auditor is required to state in the audit report if the audit was not in conformity with any of the above and indicate the alternative standards or procedures followed. f) The auditor is required to express an opinion as to the financial statements of the Project for the period dd/mm/yyyy to dd/mm/yyyy. g) The auditor is required to, as applicable, report in monetary value, the net financial impact of any modified audit opinion (modified opinions can be qualified, adverse, or disclaimer) on the statement of expenses where applicable. h) The auditor/audit firm is required to submit a draft audit report as per UN-Habitat timelines in yyyy, yyyy, and yyyy and a final signed audit report with signed UN-Habitat statements by as per deadlines provided by UN-Habitat in yyyy, yyyy, and yyyy respectively. Note: Audit opinions must be one of the following: (a) qualified (negative), (b), unqualified (favorable), (c) adverse (negative), or (d) disclaimer (negative). If the audit opinion is other than unq UNITED NATIONS HUMAN SETTLEMENTS PROGRAMME (UN-HABITAT),