The Forum for African Women Educationalists (FAWE) Liberia Chapter was founded under the Laws of the Republic of Liberia through an Article of Incorporation on December 15, 1998 with the vision of ensuring that all girls can go to school and harmful socio-cultural practices are limited for them to achieve their full potentials in society. FAWE Liberia is a registered organization in Liberia, working to promote the education of women and the girl child.

FAWE Liberia is one of the thirty-four (34) National Chapters of FAWE Africa with its mandate to work in Liberia and close the gender gap in education and contribute towards the achievement of the Education For All (EFA) goals.

The Forum of African Women Educationalist (FAWE) is partnering with the MasterCard Foundation and presently implementing the “Second Chance Pathways for Increased Access to Tertiary Education for Marginalized Young Women and Men” Project.

FAWE is seeking a qualified, reputable, and experienced external audit firm to conduct financial statements audits for the period January 1, 2025, to December 31, 2025.

We would be very glad to receive an audit proposal from your audit institution on or before February 25, 2026, to conduct the audit at our Head Office.

All interested audit institutions are to submit their interest for consideration to recruitment@faweliberia.org and Cc: cblamoh@faweliberia.org or deliver a hard copy to the office of FAWE.

Hon. Millias Z. Sheriff

Executive Director

FAWE Liberia

Email address: msheriff@faweliberia.org/smilliaszarino@gmail.com

Contact #: +231 776-968-243

Terms of Reference (TOR) for the External Auditor

Objective of the Audit:

1. The objective of the audit of FAWE Liberia financial statements is to enable the auditors to express an independent professional opinion on the financial position of FAWE Liberia and to ensure that the funds utilized to Program/Project activities have been used for their intended purposes.
2. The books of accounts of FAWE Liberia provide the basis for preparation of the FAWE Liberia Financial Statements. Proper books of accounts as required by law have been maintained by FAWE Liberia and also maintain adequate internal controls and supporting documentation for the transactions.
3. To also conduct a comprehensive review of HR recruitment process at the selected base, covering one-year period. The audit will assess whether these processes align with FAWE Liberia recruitment policies and organizational standards, ensuring consistent application of principles such as fairness, transparency, and equity.

1. To evaluate the effectiveness, efficiency, and compliance of all Program management with the established policies, donor regulations, and project plans.

Scope of the Audit

1. The audit will be carried out in accordance with the International Auditing Standards and will include tests and verification procedures as the auditors deem necessary Terms of Reference (TOR) for the External Auditors
2. Verify all funds have been used in accordance with the established rules and regulations of FAWE Liberia and only for the purposes for which the funds were provided.
3. Goods, works and services financed have been procured in accordance with the FAWE Liberia established rules and procedures.
4. Appropriate supporting documents, records and books of accounts relating to all activities have been kept. Clear linkages should exist between the books of accounts and the financial statements presented to.
5. The financial statements have been prepared by FAWE Liberia management in accordance with applicable accounting standards and give a true and fair view of the financial position of FAWE Liberia and of its receipts and expenditures for the period ended on that date.
6. Comprehensive assessment of the adequacy and effectiveness of the accounting and overall internal control system to monitor expenditures and other financial transactions.
7. Express an opinion as to reasonableness of the financial statements in all material respects.
8. 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.
9. Conduct entry and exit meeting with the Executive Director of FAWE Liberia.

Scope of the HR Audit Process

The audit will cover the following areas:

1. Recruitment Application Process:

Evaluate the documented recruitment application process, ensuring it is properly authorized and shared within the Country Office. Assess the implementation and adherence to the process. Review the confidentiality maintained at each key stage. Audit the completeness and accuracy of recruitment documentation, including decision-making records and candidate communications.

2. Recruitment Request Process (Need Identification):

Verify adherence to the recruitment request procedure, including authorization. Assess the clarity of job requirements, including roles, responsibilities, and candidate profiles (educational background, technical skills, interpersonal skills, work experience). Ensure that these requirements are documented and shared with the HR department for candidate review and selection.

3. Vacancy Advertisement: Confirm compliance with the advertisement procedure. Evaluate the methods and channels used for job vacancy advertisements to ensure they reach a diverse and qualified candidate pool. Review whether job postings clearly outline the qualifications, experience, and responsibilities required etc.

Scope of the Programs Audit process

The audit covers the following:

1. Review of Program planning (Work Plan)
2. Implementation processes
3. Financial management,
4. Program reporting,
5. Procurement, and
6. Adherence to performance indicators.

In addition to the audit report, the auditors will prepare a Management Letter on the following:

1. Give comments and observations on the accounting records, procedures, systems and controls that were examined during the course of the audit.
2. Identify specific deficiencies and areas of weakness in systems and controls and make recommendations for improvement.
3. Report on the implementation status of recommendations pertaining to previous period audit reports.
4. Communicate matters that have come to their attention during the audit which might have a significant impact on the sustainability of the organization.
5. Bring to the Executive Director’s attention any other matters that the auditors consider pertinent.

Audit Duration: The audit work shall be completed within one month from the date of commencement of the audit.

Deliverables:

1. The Auditors on completion of the audit work will submit 5 (five) original copies of the Audit Report appended to the Financial Statements along with the reports to the attention of the Executive Director.
2. Management letter in accordance with the scope of work described here before.