Call for Quotation

Audit of HEKS/EPER – FDFA funded project

HEKS/EPER Kosovo is announcing a Call for Quotation for the provision of External Auditing Services for the project “Social Justice for Roma, Ashkali and Egyptians in Kosovo”

1. Objective of the Assignment

The objective of this assignment is to procure the services of a qualified and certified audit firm to carry out the annual financial audit of the project “Social Justice for Roma, Ashkali and Egyptians in Kosovo.” The project is implemented by HEKS/EPER in partnership with Voice of Roma, Ashkali and Egyptians (VoRAE) and Terre des Hommes (Tdh) Kosovo, within a broader program aimed at strengthening social inclusion, equality, and access to rights.

The selected audit firm will carry out an independent financial audit of the project in accordance with the International Standards on Auditing (ISA) and the FDFA General Conditions for Audits. The audit will verify the accuracy and reliability of financial statements, assess compliance with donor and HEKS/EPER financial requirements, and evaluate the adequacy of internal controls.

2. Location and Scope of Work

The audit may be conducted at the premises of the implementing partners and/or through remote access, as appropriate, to obtain sufficient and appropriate audit evidence regarding compliance, accuracy, and overall financial performance. The partner offices include:

• Fondacioni Terre des hommes Lausanne in Kosovo (TdhK), Street “Mujo Ulqinaku” No.18, Prishtina, Kosovo
• NGO VoRAE, Street “Rexhep Mala – Aktash”, 10000 Prishtina, Kosovo

The approximate total project budget/expenditures amounts to EUR 2,230,000.

The auditor is expected to plan and execute the audit efficiently, ensuring high professional quality, accuracy, and adherence to agreed timelines.

3. Timeline of the Audit Process

The audit will be conducted in two distinct phases, each covering a full audit cycle with separate deliverables and reports.

• Phase I: The first audit phase will cover the period January 2025 to December 2025 and is scheduled to start on 16 February 2026 and conclude on 13 March 2026, with a total budget/expenditures amounting to approximately to EUR 1,950,000.
• Phase II: The second audit phase will focus on a specific component of the project covering the period January 2026 to September 2026 and is tentatively planned to start in October 2026 and end on 30 November 2026. The exact dates for this phase will be confirmed in April-May 2026. The total estimated expenditures for this phase amount to approximately EUR 280,000.

The auditor is expected to ensure that each phase is conducted independently and in full compliance with HEKS/EPER and donor requirements, providing complete audit documentation and reports for each phase.

4. Submission Requirements

All qualified and licensed audit firms are invited to submit their quotation to: [email protected] , no later than 19 December 2025, at 17:00 (local time). Please include “SORAE Project Auditing Offer for HEKS/EPER” in the email subject line. Late applications will not be considered.

The application should include the following:1

• Business Registration Certificate, Fiscal Number, and VAT registration.
• Valid Auditor License issued by a recognized authority.
• Company profile, including the number of staff and list of certified chartered accountants.
• Proposed audit methodology, approach, and timeline (including estimated working days and person-hours);
• Financial proposal (expressed in EUR, excluding VAT) for each phase;
• References from at least three organizations for which similar audits have been performed within the last three years.

5. Selection Criteria

• Proposals will be evaluated based on the following weighted criteria:
• Relevant experience: Minimum 5 years of proven experience in auditing non-profit organizations, international NGOs, or donor-funded projects, with references – 40%
• Technical proposal: CVs of the audit team, audit approach, and proposed work plan including timeline – 30%
• Financial offer – 30%

7. Ethical Conduct, Data Protection & Confidentiality

HEKS/EPER is committed to the highest standards of ethics, integrity, and accountability. All contractors are required to adhere to HEKS/EPER’s Code of Conduct, Good Governance Policy, and Anti-Fraud and Corruption Policy, ensuring transparency, respect for human rights, and zero tolerance for discrimination, harassment, or unethical behaviour. The selected audit firm is expected to act with independence, objectivity, and confidentiality at all times and to cooperate fully with any internal or external review processes.

In line with HEKS/EPER’s Data Processing and Protection Policy, all personal and project-related information shared during this process will be treated as strictly confidential and used solely for the purpose of evaluating applications and executing the audit assignment, in full compliance with applicable data protection laws.

TERMS OF REFERENCE Download HERE