About planetGOLD Zimbabwe

The planetGOLD Zimbabwe project is funded by the Global Environment Facility (GEF) and implemented by the UN Environment Programme (UNEP). In Zimbabwe, IMPACT is the executing agency, in partnership with the Ministries of Environment, Climate and Wildlife, and Mines and Mining Development.

The project will work together with local communities to reduce the use of mercury in artisanal and small-scale gold mining, the world’s largest source of anthropogenic emissions of mercury pollution— while improving the health and lives of local mining communities. This project is expected to support 7,500 direct beneficiaries (30% women, 70% men) across Zimbabwe, prevent the release of 4.85 tons of mercury emissions over its lifetime and contribute to the sustainable management of approximately 76,000 hectares of landscapes. The Zimbabwe project is part of a global program similarly implemented in 25 countries.

Within this context, IMPACT hereby seeks to engage the services of an external audit firm to conduct the annual audit of the planetGOLD Zimbabwe project in accordance with the project agreement with UNEP. The audit should be carried out in accordance with international auditing standards issued by the International Auditing and Assurance Standards Board (IAASB). The audit must be carried out by an external, independent, and qualified auditor.

Objectives:
General Objective of the Mission
The objective is to audit the financial report for the period 2024-10-16 to 2025-12-31 as submitted to the UNEP and to express an audit opinion according to international audit standard on whether the financial report of IMPACT is in accordance with the relevant terms and UNEP’s instruction for financial reporting as stipulated in the agreement, including annexes between IMPACT and UNEP.

IMPACT wishes to stress the importance that the auditor as part of the assignment reviews that the financial statements have been produced in accordance with the terms stipulated in the project agreement.

2- Specific objectives
The audit of the accounts specifically pursues the following objectives:

To review the Project's accounts and accounting records in accordance with accounting principles and standards commonly accepted by independent auditors and acceptable to UNEP;
Provide UNEP with an annual audit report on the accounts no later than six months after the end of the financial year to which it relates;
Provide UNEP with any other information it may reasonably request concerning the Project's accounts and the audit;
Ensure that the financial and accounting information of the programme accurately reflects all operations carried out and gives a true and fair view of the financial situation at the date of the accounts;
Ensure the proper use of the financial resources made available to the programme and compliance with the project's accounting and financial procedures;
Express, in accordance with generally accepted international auditing standards, a reasoned opinion on the regularity and fairness of the Project's financial statements.
Scope of the audit
The services expected from the audit firm include, but are not limited to:

Review of the annual financial statements for the fiscal year covering the period from 2024-10-16 to 2025-12-31.
The audit will be carried out in accordance with the International Auditing Standard and will include tests and verification procedures as the auditors deem necessary.
Verify all funds have been used in accordance with the established rules and regulations of IMPACT and only for the purposes for which the funds were provided.
Goods, works and services financed have been procured in accordance with IMPACT established rules and procedures, and the grant agreement.
Appropriate supporting documents, records and books of accounts relating to all activities have been kept and that clear linkages should exist between the books of accounts and the financial statements presented to UNEP.
The financial statements have been prepared by IMPACT in accordance with applicable accounting standards and give a true and fair view of the financial position of IMPACT and of its receipts and expenditures for the period ended on that date.
Carry out a physical verification of any significant assets purchased and confirm their existence and use for project purposes.
Whether the expenditure claimed through expenditures reported to UNEP are properly approved, classified and supported by adequate documentation.
Comprehensive assessment of the adequacy and effectiveness of the accounting and overall internal control system to monitor expenditures and other financial transactions.
Express an opinion as to reasonableness of the financial statements in all material respects.
Include in their reports opinion on compliance with procedures designed to provide reasonable assurance of detecting misstatements due to errors or fraud that are material in the financial statements.
Conduct start and exit meeting with the Senior Management of IMPACT**.**
Regulations for staff allowances
Review whether IMPACT has regulations and set amounts for staff allowances for travel, per diem or equivalent and whether the regulations are approved by the relevant designated authority.
if there are regulations in place; review whether the regulations are implemented and that the expenses for allowances reported within the project follow the regulations (if no such costs are included in the project, this should be stated).
Review whether the allowances set by IMPACT and allowances included in the project are in line with general practice and cost levels within the country.
Regulations for shared costs
Review whether IMPACT has regulations and methods to divide shared costs for administration and salary costs between projects/donors (applicable for staff costs and other administrative costs when staff work on more than one project).
If there are regulations/methods in place: review whether the shared costs budgeted and reported expenses in the project follow these regulations/methods.
Staff contracts and compliance with national regulations
review whether staff included in the project have employment contracts with IMPACT
review whether costs for benefits and salary taxes within the project are in line with IMPACT general regulations and comply with the applicable tax legislation concerning taxes and social security fees.
if staff within the project also work on other projects: review whether the total hours or percentage of time allocated to each staff member is within that person’s available working hours.

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