The purpose of this role is to conduct an external audit of a multi-year program. Below are the objectives and scope of the audit: 1. Main objective: To audit the financial report for the relevant period submitted to SIDA and express an opinion in accordance with ISA. 2. Verification of alignment with accounting records and compliance with SIDA's financial reporting requirements. 3. The audit relates to a multi-annual program spanning 3 years. 4. The reporting will be conducted in English. Budget Breakdown: Bilateral: USD 329.103, SEK 3.427.436 Regional: USD 436.838, SEK 4.527.753 Total: USD 765.941, SEK 7.955.189 Implementing Partners: The audit will cover financial support provided to portfolio companies. 13 organizations are part of the project. For Year 1, only one is active. Audit Procedures: The auditor shall perform the following mandatory procedures: 1. Financial Report Structure: Verify if the report allows for direct comparison with the latest approved budget. Confirm that it includes financial outcomes per budget line (income and expenses) and cumulative data. 2. Reconciliations and Currency Exchange: Compare the opening fund balance with the closing balance of the previous period. Verify disclosure of exchange gains/losses, including the full currency exchange chain from SIDA's disbursement to local currency handling. 3. Explanatory Notes and Transfers: Confirm inclusion of explanatory notes and accounting principles. Verify amounts forwarded to implementing partners, if applicable. 4. Salary Costs: Select a sample of three individuals across three different months. Verify supporting documentation, time records approved by a manager, and frequency of reconciliations. Confirm compliance with tax and social security obligations. 5. Sanctions Screening: Confirm that implementing partners and suppliers are screened against the EU Sanctions List. Report any findings from the screening process. 6. Unspent Funds: Verify that the unspent fund balance matches accounting records and/or bank statements. In the final year, confirm the amount (including exchange gains) to be returned to SIDA. Follow-Up of Funds Transferred to Implementing Partners (IPs): If funds are transferred to IPs, the following procedures must be performed: Select a minimum sample of % of total disbursed funds and % of the number of IPs (maximum 10). Verify that agreements are signed with selected IPs. Confirm that agreements require annual audits under ISA 800/805 and ISRS 4400 (Revised) for project/program support. For core support, audits must follow ISA 700 or national standards. Verify receipt of financial and audit reports from selected IPs. Confirm that the Cooperation Partner has assessed and documented the reports, including management responses and action plans. Verify that follow-up actions are documented. Confirm that significant observations from IP audit reports have been communicated to SIDA. Audit Reporting: Must include an independent auditor's report in accordance with ISA 800/805. The audited financial report must be attached. Include a Management Letter disclosing all findings, weaknesses, and prioritized recommendations with risk classification. Include follow-up on previous audit findings or a statement if there were none. Report Submission: All reports must be submitted through NESsT Bamboo system by July 24th. ],