1. Background
The Adventist Development and Relief Agency (ADRA Moldova) is a humanitarian organization committed to improving the quality of life of vulnerable people through sustainable development and emergency response programs. ADRA operates in the Republic of Moldova implementing projects in areas such as humanitarian assistance, protection, social inclusion, and support for crisis-affected populations.
ADRA Moldova is currently implementing the project:
“Emergency, Protection and Integration Support for Crisis Affected Persons in Moldova”(Project Code: PRO-5060193, ADR-4110-19)
The project aims to provide emergency assistance, protection services, and integration support to crisis-affected persons in Moldova.
The project implementation period is:
01 July 2025 – 31 March 2026
ADRA Moldova intends to contract an independent audit firm to conduct a financial verification of the above-mentioned project in accordance with international auditing standards and donor requirements.
2. Objective of the Financial Verification
The objective of the financial verification is to enable the auditor to express an independent professional opinion on whether:
- Project funds have been used in accordance with the approved project budget and donor regulations.
- Expenditures are accurate, eligible, and properly supported by appropriate documentation.
- Financial management systems and internal controls applied to the project are adequate and functioning properly.
The financial verification will be conducted in accordance with:
- International Standards on Auditing (ISA)
- Applicable national legislation of the Republic of Moldova
- Donor requirements
- ADRA financial policies and procedures
3. Scope of the Financial Verification
The audit will cover the implementation of the project:
“Emergency, Protection and Integration Support for Crisis Affected Persons in Moldova”(Project Code: PRO-5060193, ADR-4110-19)
Audit Period
01 July 2025 – 31 March 2026
The financial verification shall include, but not be limited to:
- Review of the project financial records and accounting system.
- Verification that project expenditures correspond to the approved budget.
- Verification that all expenditures are supported by appropriate documentation.
- Verification that funds have been used only for the intended project purposes.
- Verification of procurement procedures and compliance with donor and ADRA procurement policies.
- Verification of personnel costs, employment contracts, and salary payments.
- Verification of social contributions and taxes, according to national legislation.
- Verification of inventory and assets purchased under the project.
- Review of bank accounts and bank reconciliations related to the project.
- Verification that financial reports correspond with accounting records.
- Verification of cost-effectiveness and proper use of project resources.
The auditor will also assess the adequacy and effectiveness of the internal control systems related to project financial management.
4. Deliverables
Upon completion of the financial verification, the auditor will provide:
1. Independent Audit Report
A report expressing an independent opinion on the financial verification of the project.
2. Management Letter
The management letter should include:
- Comments and observations on the financial management and accounting systems.
- Identification of weaknesses or risks in financial procedures.
- Recommendations for improvement.
The auditor shall provide:
- Three (3) signed original copies of the audit report
- One (1) electronic copy
5. Duration of the Audit
The audit shall be completed within 30 calendar days from the date of commencement of the audit work, unless otherwise agreed with ADRA Moldova.
6. Qualification of the Audit Firm
The audit firm must meet the following requirements:
- Be legally registered in the Republic of Moldova.
- Have at least 5 years of experience in providing audit services.
- Demonstrate experience in auditing donor-funded projects or international organizations.
- Have qualified staff experienced in International Standards on Auditing (ISA).
- Be independent from ADRA Moldova.
- Declare any potential conflict of interest.
Experience in auditing humanitarian or development projects will be considered an advantage.
7. Audit Fees and Payment Terms
The audit fees will be determined through a competitive procurement process.
Interested audit firms are invited to submit an Expression of Interest, including:
- Company profile
- Relevant experience
- Proposed audit methodology and work plan
- CVs of key audit staff
- Financial offer
Applications should be submitted electronically to the following email addresses:andreig_u@yahoo.com and accountant@adra.md
Alternatively, offers may be submitted by post to the following address:ADRA Moldovastr. Tighina 49Chisinau, Republic of Moldova
ADRA MoldovaProcurement Committee
Deadline for submission: [27.03.2026]
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