1. Background
The ADRA Workers’ Saving Scheme (AWSS) is an internal staff-led financial initiative established under ADRA Uganda to promote savings, provide affordable credit, and enhance financial wellbeing among staff.
The Scheme operates through monthly member contributions and short-term loan facilities, managed by an elected Executive Committee, with oversight from ADRA Administration.
To strengthen financial accountability, transparency, and trust among members, the Scheme seeks to engage a qualified independent auditor to review its financial statements and management practices for the period January 2022 to December 2025.

2. Objective of the Audit
The audit aims to provide an independent and objective assessment of the financial position and performance of AWSS. Specifically, the audit will:
• Verify the accuracy and completeness of financial records.
• Confirm that all funds received and disbursed are properly accounted for.
• Review compliance with the Scheme’s internal financial guidelines and ADRA administrative procedures.
• Assess internal controls and recommend improvements.
• Enhance confidence among members regarding the management of their savings and loans.

3. Scope of Work
The audit will cover 1st January 2022 to 31st December 2025 and include, but not be limited to:
• Review of cashbooks, receipts, payment vouchers, and bank reconciliations.
• Verification of member contributions, savings balances, and loan records.
• Examination of interest income, loan recoveries, and outstanding loans.
• Assessment of financial controls, including authorization, documentation, and reporting procedures.
• Evaluation of financial reporting and record-keeping practices.
• Review of transparency and accountability mechanisms within the Scheme.

4. Deliverables
The auditor will provide:
1. Draft audit report highlighting findings, observations, and preliminary recommendations.
2. Final audit report including an opinion on the fairness and accuracy of the financial statements.
3. Management letter identifying weaknesses and proposing practical recommendations.
4. Presentation of findings to the AWSS Executive Committee and ADRA
Administration.

5. Duration and Timeline
The audit is expected to take approximately 5–10 working days, commencing late February 2026.
Key milestones:
• Submission of proposals: 20th February 2026
• Award of contract: 23rd February 2026
• Final audit report submission: 10th March 2026.

6. Required Qualifications and Experience
The auditor or audit firm must have:
• Professional accounting qualification (e.g., CPA, ACCA) with a valid practicing license.
• Demonstrated experience auditing saving schemes, NGOs, or internal staff funds.
• Strong knowledge of financial management systems and internal controls.
• Proven record of ethical conduct, independence, and confidentiality.

7. Reporting and Coordination
The auditor will report to the AWSS Executive Committee, under the oversight of the ADRA Finance and Administration Department.
The Committee will ensure access to financial records and respond to auditor queries.

8. Ethical Considerations and Independence
The auditor must maintain full independence and objectivity. Any actual or potential conflict of interest must be declared in writing before starting the assignment.

9. Application Process
Interested auditors or firms should submit:
• A brief technical and financial proposal detailing audit approach, duration, and cost.
• Proof of registration and a valid practicing license.
• CV(s) of the auditor(s) to be assigned.
• Evidence of previous assignments involving saving schemes, cooperatives, or staff funds.

Applications should be addressed to:
The Procurement and Logistics Officer at ADRA Uganda
Email: [email protected]; [email protected]
Copy: [email protected]; [email protected]; [email protected]; [email protected]
• Submission of proposals: 20th February 2026
• Award of contract: 23rd February 2026
• Final audit report submission: 10th March 2026