TERMS OF REFERENCE (TOR) FOR AUDIT OF INSTITUTIONAL CAPACITY DEVELOPMENT PROJECT UNDER THE “INCLUSIVE REFUGEE RESPONSES IN KENYA 2023-2026” PROGRAMME

The auditor will:

• Express an opinion on whether the project's financial statements give a true and fair view in accordance with international audit principles and donor requirements.
• Review and evaluate accounting policies, administrative controls, and internal controls, reporting any significant weaknesses with recommendations.
• Verify that project funds were used for intended purposes, assets are properly recorded, and procurement procedures were followed.
• Conduct value-for-money assessment and physical inspections of selected activities.

This audit ensures that funds from the Royal Danish Embassy are used effectively and transparently to strengthen the capacity of the Government of Kenya to provide inclusive services to refugees and host communities, thereby promoting refugee protection and social inclusion.

The auditing firm must have:

• Qualified auditors with experience in donor-funded project audits, preferably with Danish Embassy or similar international donors.
• Expertise in financial auditing, internal controls assessment, and compliance with international accounting standards.
• Ability to perform physical inspections and value-for-money evaluations.
• Knowledge of Kenyan tax and local legislation.

Compensation and benefits are not specified in the TOR. The engagement is a contract for audit services.

Refugee Consortium of Kenya (RCK) is a nationally recognized human rights organization founded in 1998, mandated to advance refugee protection, access to justice, and social inclusion in Kenya through legal aid, policy advocacy, peacebuilding, mental health support, and women's empowerment.