Unabhängiger Rechnungsprüfer / Independent project auditor in Austria

Ground Truth Solutions

1. Background

GTS is an international non-governmental organisation headquartered in Austria. GTS implements programmes directly and through local partners, consultants and service providers. We are looking for an independent auditor to work on a project that is funded directly by the Belgian Ministry of Foreign Affairs, in accordance with the relevant grant agreement.

For this engagement, GTS internal policies and procedures govern day-to-day financial management, procurement and operational processes to the extent permitted by the signed grant agreement.

2. Objective and audit framework

The objective is to obtain reasonable assurance and express an independent audit opinion on whether the Project Final Financial Statement (PFFS), including its accompanying notes (if applicable), is prepared, in all material respects, in accordance with the applicable financial reporting frameworks.

The engagement shall be conducted in accordance with International Standards on Auditing (ISAs).

The engagement is an audit with an opinion. Compliance with contractual and internal requirements shall be considered insofar as relevant to the audit and separately reported as findings.

3. Financial statement and criteria

GTS shall prepare a Project Final Financial Statement for the audit period showing project income/funding, expenditure by agreed budget category, and explanatory notes (if under/overspending is more than 20% of the budget category).

• Applicable financial reporting framework: Accrual.
• Contractual criteria: signed grant agreement and amendments, including applicable budget.
• Operational criteria: current GTS Finance Manual; Procurement Policy; HR, Travel and other relevant policies and guidelines

4. Scope of audit

The audit shall cover the financial statement for the specified project and period and obtain sufficient appropriate audit evidence to support the opinion. The auditor shall design risk-based procedures, including consideration of fraud and material misstatement risks, materiality, controls relevant to the audit, and appropriate substantive testing.

4.1. Expenditure and controls

• Examine supporting evidence and authorisations for sampled transactions, including supplier invoices and proof of payment.
• Review payroll, consultants, timesheets and allocation methodologies for staff charged to the project.
• Test procurement documentation and approval processes against applicable GTS policies and contractual conditions.
• Review International travel, equipment and other material cost categories, as relevant.
• Examine material partner/service-provider expenditure, agreements, deliverables and available supporting evidence.

5. Sampling, access and audit approach

The auditor is responsible for determining materiality, sample sizes, audit procedures and reliance on controls under applicable ISAs. The technical proposal shall describe the planned risk-based approach, treatment of partner expenditures, expected documentation requests, and fieldwork arrangements. GTS will provide reasonable access to relevant records, personnel and supporting documents, subject to confidentiality, data protection and security obligations.

6. Deliverables

• Independent Auditor’s Report addressed to Ground Truth Solutions, including the auditor’s opinion on the PFFS, basis for opinion, responsibilities of management and auditor, and any modifications required by the ISAs.
• Audited Project Financial Statement with notes, clearly identifying the reporting period and financial reporting framework.
• Management Letter documenting significant internal control deficiencies and material or noteworthy financial/compliance observations, recommendations, management responses and agreed action owners/timing.
• Summary of identified misstatements and proposed adjustments, including uncorrected misstatements, communicated to GTS management.
• Final signed deliverables in PDF and editable copies of the PFFS/management-letter schedule in English.

Draft findings shall be discussed with GTS before finalisation. GTS shall have 5 working days to respond to the draft management letter. Audit opinion wording remains solely the auditor’s professional responsibility.

7. Indicative timetable

• Questions from bidders due: 15 Nov 2026
• Proposal submission: 19 Nov 2026
• Appointment and engagement letter: 1 Dec 2026
• Document request and planning: 15 Jan 2027
• Fieldwork: 15 Jan 2027 – 15 Feb 2027
• Draft report: 28 Feb 2027
• Final signed audit report: 5 Mar 2027

8. Auditor eligibility and independence

• Legally registered and appropriately licensed audit firm, with an engagement partner authorised to sign audit opinions.
• Demonstrated experience auditing donor-funded NGO projects.
• Independence from GTS, the project and its service providers, consistent with applicable professional ethics requirements.
• Capacity to deliver within the proposed timetable.

9. Proposal contents and evaluation

Interested firms shall submit: (i) technical proposal and audit methodology; (ii) independence declaration; (iii) timetable; and (iv) fixed-fee financial proposal in EUR.

10. Confidentiality, ownership and contractual arrangements

All project information shall be handled confidentially and used only for this assignment, subject to legal and professional obligations. GTS retains ownership of its records. The auditor shall retain working papers in accordance with applicable professional requirements. Any sharing of audit deliverables with the donor shall follow the grant agreement and engagement letter.

The selected firm and GTS shall sign an engagement letter specifying the precise subject matter, reporting framework, applicable auditing standards, responsibilities, fees, reporting format, liability provisions and other relevant terms before work begins.

11. Submission instructions

Submit proposals electronically to tender@groundtruthsolutions.org by 19 Nov 2026, with subject “Project Audit Proposal – GTS”.