Call for Consultancy for the Appointment of an External Auditor for Avocats Sans Frontières (ASF)

Project Rights Behind Bars: Protecting Legal Safeguards for Pre-Trial Detainees in Uganda (Contract No 2847-00/2025)

The purpose of these Terms of Reference (ToR) is to engage an external auditor to conduct four (4) expenditure verifications of the project accounts, covering expenditures incurred by ASF and its partner Legal Aid Service Providers’ Network (LASPNET), in the implementation of the project funded by the Austrian Development Agency.

Project duration 1st September 2025 to 31st August 2028 (36 months)

Total project budget EUR 1,400,000

The external auditor must be available during the following timeframes, which represent the audit windows. The expenditure verification report for each period must be submitted no later than the end of the respective audit window.

• February 2026: from 10 to 24 February 2026

• February 2027: from 1 to 21 February 2027

• February 2028: from 1 to 21 February 2028

• December 2028: from 1 to 21 December 2028

Applications must be submitted by email no later than 06 February 2026 at 5:00 pm (EAT), as outlined in Section 10 of the Terms of Reference.

Avocats Sans Frontières (ASF) is an independent international non-governmental organization founded in Belgium in 1992, whose mission is to contribute to the establishment of institutions and mechanisms that allow for access to independent and impartial justice, and which are capable of guaranteeing the protection of fundamental rights (civil and political, economic and social), including the right to a fair trial. For more than 20 years, ASF has been implementing programs with the aim of facilitating access to justice for the most vulnerable population in fragile states or transition contexts.

ASF’s strategy rests primarily on:

1) The affirmation of law as a vehicle of change (protection and development); and

2) The promotion of the social role of the lawyer as an agent of change (lawyers are both guaranteeing legal security and access to human rights via access to justice and a quality defence).

ASF places lawyers, bar associations, and other civil society organisations promoting human rights at the core of this strategy. ASF's intervention strategy includes recognizing access to justice as a fundamental right and an indispensable precondition for realizing and defending other human rights, and building advocates and lawyers' capacity to achieve the above

The Legal Aid Service Providers’ Network (LASPNET) was conceived in early 2001 as a loose coalition aimed at strengthening the involvement of private sector and civil society actors in addressing access to justice challenges faced by poor and vulnerable populations. It was formally registered in April 2004 as a company limited by guarantee to promote access to justice in close collaboration with the Justice, Law and Order Sector (JLOS), with support from the Legal Aid Basket Fund. Initially composed of a small number of urban-based legal aid service providers, LASPNET sought to improve coordination and advance a common agenda among justice sector actors.

Over time, LASPNET has built significant institutional capacity, including the establishment of a fully-fledged Secretariat to enhance member participation, coordination, and strategic partnerships. Guided by a five-year strategic plan developed in 2010, the Network experienced rapid membership growth and strengthened its relevance and functionality. Today, LASPNET’s institutional framework builds on these achievements to consolidate systemic improvements and support more effective, coordinated, and high-quality legal aid service delivery.

The objectives of LASPNET are:

a) To improve the cost-effectiveness of legal aid service providers, increase geographical coverage, and enhance the quality of legal aid services;

b) To build and strengthen the institutional and human resource capacity of legal aid service providers;

c) To harmonize the provision of legal aid and facilitate the development and use of common standards and guidelines;

d) To lobby and advocate for issues relevant and appropriate to the promotion of access to justice;

e) To research, document, and disseminate information on the provision of legal aid;

f) To mobilize resources for legal aid service providers;

g) To strengthen the voice and visibility of legal aid service providers;

h) To do all such other lawful things that are incidental or conducive to the attainment of any or all of the above objectives.

Uganda’s Constitution provides robust legal safeguards for pre-trial detainees, including timely court appearance, access to bail, legal representation, and judicial oversight. However, these protections are poorly implemented in practice, resulting in widespread and prolonged pre-trial detention. As of August 2024, nearly half of Uganda’s prison population consisted of pre-trial detainees, largely due to judicial delays, lack of custodial alternatives, under-resourced courts, and limited use of community service. Many detainees remain in prison for extended periods after committal, with systemic challenges such as lost case files, inadequate legal aid, reliance on criminal sessions, corruption, and poverty further compounding the problem. Socio-economic vulnerability and lack of political will to uphold constitutional safeguards exacerbate rights violations.

The rights Behind Bars project focuses on strengthening legal aid networks, advocating for the enactment of the Legal Aid Bill, addressing procedural abuses such as torture, and promoting compliance with constitutional guarantees for pre-trial detainees through targeted advocacy and stakeholder engagement.

These are individuals who will directly receive services, support, or resources through project interventions totalling 16,558, including:

• Pre-trial detainees (total: 15,000)

• Persons with disabilities (total 750)

• Refugees (total 300)

• Duty bearers (total: 500), such as: Police officers, Prison staff, Judicial officers, Prosecutors, and Probation and social welfare officers.

• Legal Aid Service Providers (LASPs): 8 organizations working in the project districts that will be supported, equipped, and trained.

These are actors who will not receive direct services but will be engaged or supported to deliver services to direct beneficiaries or facilitate project goals.

• Partner LASPs (beyond the 8 directly supported) and their legal staff (paralegals, lawyers)

• Community-based paralegals and human rights monitors in project districts

• Civil society and advocacy organizations engaged in criminal justice and human rights work

• District justice/law and order committees (JLOs) and referral networks established under Phase I.

These are individuals or groups who will benefit indirectly from project outcomes, improved systems, or societal changes resulting from the intervention.

• Families of detainees, who benefit from reduced detention time, bail, and better legal outcomes

• Communities in the target districts, which benefit from greater awareness of legal rights and improved justice processes

• General public, due to strengthened rule of law, reduced congestion in prisons, and better access to justice

• Criminal justice system, through reduced case backlog, improved coordination, and better-trained personnel

• Government institutions, due to evidence and advocacy supporting legal aid reforms and policy improvements.

To strengthen the promotion, protection, and respect of constitutional and procedural rights of pre-trial detention in Uganda.

Result 1: Civil society and LASPs improve their methods of engagement with duty bearers for the respect and protection of constitutional and procedural rights.

Result 2: Legal aid services are provided to pre-trial detainees to enhance access to procedural and constitutional rights

Result 3: Targeted advocacy initiatives are used to advance positive reforms

Arua, Yumbe (Westnile), Gulu, Kitgum, Lamwo (Acholi), Kilyandongo, Masindi, Hoima (Albertine), Kampala, and Wakiso districts in the central region.

As a general requirement, the project is being implemented in accordance with the schedule presented in the Grant Agreement, and the grant funds are being used efficiently and cost- efficiently for the purpose for which they are provided. As an overbearing objective, therefore, the purpose of the expenditure verification is to ensure that the ADA grant funds have been used as stipulated in the Agreement and in line with the requirements of the ADA. ASF is to ensure that the auditors review the books of accounts to be able to:

I certify the soundness of the project financial statements presented by the Partner ASF.

ii. Provide an assessment of the accounting practices the Partner utilized in accordance with the generally accepted accounting principles.

iii. Check whether the project funds were used exclusively for project expenses and solely for the purposes intended, and check that no double financing through other donors

iv. Visit the project areas and carry out a random assets verification and physically verify facilities put up using the donor funds

v. Review the compliance of the project implementation procedures to the ADA’s General Terms and Conditions on both the procurement of Goods and Services and the financial management of the project funds.

The auditor is to conduct four (4) expenditure verifications in accordance with the Austrian Development Agency (ADA) guidelines for expenditure verification of June 2023 that can be downloaded from this link https://www.entwicklung.at/en/media-centre/downloads, and as outlined in these ToR.

The Auditor shall undertake this Engagement in accordance with:

• the International Standard on Related Services (‘ISRS’) 4400 (Revised) “Agreed-upon Procedures Engagements” as promulgated by the IFAC;

• the IFAC Code of Ethics for Professional Accountants (developed and issued by IFAC's International Ethics Standards Board for Accountants (IESBA), which establishes fundamental ethical principles for Auditors regarding integrity, objectivity, independence, professional competence and due care, confidentiality, professional behaviour, and technical standards. Although ISRS 4400 (Revised) provides that independence is not a requirement for Agreed-upon procedures engagements, the ADA requires that the Auditor is independent from the Grant Recipient and complies with the independence requirements of the IFAC Code of Ethics for Professional Accountants.

The expenditure verifications shall be carried out within the Grant Agreement Contract No 2847- 00/2025 signed by ADA and ASF on 02.10.2025.

• Time of the expenditure verifications: the expenditure verifications subject to this ToR shall be conducted in:

o February 2026 (from 10 to 24 February 2026)

o February 2027 (from 1 to 21 February 2027)

o February 2028 (from 1 to 21 February 2028)

o December 2028 (from 1 to 21 December 2028)

1st certified expenditure verification

report                                                    01.09.2025 – 31.12.2025                        24.02.2026

2nd certified expenditure verification

report                                                    01.01.2026 – 31.12.2026                         21.02.2027

3rd certified expenditure verification

report                                                    01.01.2027 – 31.12.2027                         21.02.2028

4th certified expenditure verification

report                                                    01.01.2028 – 31.08.2028                         21.12.2028

• Place of expenditure verification: documents are primarily accessible online, with on- site physical verification also available on-premises for Uganda-incurred expenses.

• Draft Expenditure verification reports

• Final Expenditure verification reports

• Fulfill the terms stipulated in these terms of reference.

• Consider all relevant documentation.

• Be prepared in English in a presentable and clearly arranged form, free from spelling and typing mistakes and unclear linguistic formulations.

• The Auditor shall invalidate the original receipts and produce an Expenditure Verification

A report that should describe the purpose, the agreed-upon procedures, and the findings in enough detail.

• The report should contain at least the following information:

o Title

o Addressee

o Brief description of the project and partner(s)

o Period covered by the report.

o Total amount of budgeted and actual incomes

o Complete list of project funds transferred, including donors’ names, dates, and exchange

o rates.

o Total amount of actual expenditures verified.

o Expenditure Coverage Ratio.

o Objectives, Scope, and Description of the procedures performed.

o Findings from the expenditure verification.

o Recommendations, if applicable.

o Other relevant matters.

o Date of the report.

o Auditor’s address and signature.

o The financial information contained in the report of the Auditor is to be expressed in EUR.

The Expenditure Verification Reports shall also comprise the following annexes:

• Financial Report: overall calculation with comparison of actual expenditures vs. approved budget, certified by the company’s formal signature (stamp and signature) and by the formal signature (stamp and signature) of the auditor.

• Statement of the project cash flows

• A detailed voucher list classified according to the relevant budget lines

• Bank account statements

• List of payable invoices, if any

• In case exceptions are detected, a list of respective vouchers, including a description of the exception

• Asset list

• List of procurement contracts awarded during the reporting period

• List of grant contracts awarded during the reporting periods, if applicable.

ASF will provide the Auditor with all the necessary information to perform his/her work. Relevant documents include:

- Grant Agreement concluded between ADA and ASF, with all annexes such as Project document, approved project budget, General Terms and Conditions to the Austrian Development Agency Grant Agreement for Support in the Field of Development Cooperation (EZA Terms and Conditions for Grants), financial report/statement, bank statements, etc, in addition to contracts or Agreements between ASF and its implementing partners

The Financial Report should consist of a summary and a detailed breakdown, a comparison of actual vs budgeted expenditure, and a detailed voucher list classified according to the relevant budget lines. The Financial Report must cover all project expenses and all project funds, whether received from the ADA, ASF, other project partners, or other donors. Revenues, including accrued interest, if any, and calculations of conversions to the contract currency (generally Euro) are to be attested as well. Contributions in kind are generally not part of the Project Budget and are

thus not reflected in the Financial Report.

It is the responsibility of Management (ASF) to ensure adequate financial registration and internal control, and the preparation of a Fund Accountability Statement of the project are set up in accordance with the ADA’s Terms and Conditions. Management will provide complete cooperation to the auditors regarding the execution of the expenditure verification, specifically:

• Ensure availability of all relevant information and documentation, both financial and non-financial.

• Ensure the availability of all relevant staff.

• Accepts that the ability of the Auditor to perform the procedures required by this engagement effectively depends upon the Management and

• Guarantees up-to-date administrations (timely, complete, and accurate). Management is also responsible for the timely discussion of the expenditure verification outcome with the auditors and the timely provision of the response to the management letter.

The Auditor should ensure that the overall ECR is at least 65%, as stipulated and defined in ADA’s Expenditure Verification Guidelines (under section Contractor’s duties).

The Auditor verifies, based on original documents, that:

1. The project is implemented in accordance with the principles of economy, efficiency, and expediency,

2. Proper book-keeping and sound financial management have been maintained by the Grant Recipient; the related expenditure practices are correct, Generally Accepted Accounting Standards have been met, and an adequate, effective Internal control system exists.

3. The project funds have been used in conformity with the Grant Agreement, in particular:

4. The Financial Report presented by the Grant Recipient presents the actual expenditure incurred and the revenue received for the project for the respective reporting period accurately and in conformity with the Grant Agreement and annexes thereto,

5. The project expenditures are allocated to the last approved (allocated) Project Budget,

6. Individual expenditures made from grant funds are clearly evident from the project bookkeeping and are assigned to the correct budget items as specified in the approved Grant Application.

7. It is plausible that the expenditure for a selected item was necessary for the implementation of the project and that it had to be incurred for the contracted activities of the project by examining the nature of the expenditure with supporting documents.

8. Where expenditure was apportioned, the applied allocation key was based on sufficient, appropriate, and verifiable underlying information.

9. Over expenditure, if any, lies within the thresholds stipulated in the Grant Agreement,

10. The project's costs claimed are net costs and free of any VAT; if expenses contain Value Added Tax (VAT), the Auditor shall certify that the Grant Recipient is not exempt from VAT and cannot reclaim it either.

11. Costs declared in the Financial Report are justified by the relevant supporting documents in the form of genuine and original invoices, receipts, and vouchers bearing all necessary information; these original supporting documents are clearly associated with the project and the project’s time frame.

12. All expenditures claimed under the Financial Report have been settled and paid for; no outstanding invoices or accrued costs have been included in the financial report.

13. All necessary supporting documents for employees’ costs are available, and these costs are reported correctly. Specifically, the auditor verifies

14. Indirect costs, if foreseen in the Project Budget, have been calculated properly,

15. accrued interest has been declared,

16. Conversion of currency has been calculated correctly, in particular, the conversion into EUR has been calculated in accordance with the General Terms and Conditions and is evidenced by currency exchange receipts and/or respective bank account statements.

17. Usage of budget funds under “unforeseen” or “contingency reserve” has been approved by ADA.

18. Revenues foreseen in the financial plan were not realized,

19. Other revenues originally not foreseen in the financial plan were registered,

20. applicable procurement regulations of the General Terms and Conditions have been complied with,

21. applicable provisions of social and labour laws in all countries where the project is being implemented have been complied with,

22. applicable provisions of the company and tax laws and regulations have been complied with,

23. Regulations on travel expenses have been followed.

24. All assets and equipment have been incorporated in the asset list.

25. Assets and equipment have been used for the project purposes,

26. depreciation on investment goods that continue to be available to the Grant Recipient after the end of the term of the Agreement has been properly calculated, if applicable,

27. Equipment or services produced or provided by the Recipient itself have been charged at cost only (without any markup), if applicable,

28. Project vehicles, if any, have been used according to the standards set out in the General Terms and Conditions of the Grant Agreement.

29. Sub-grants foreseen in the Project Document have been provided to third parties and have been properly accounted for based on actual costs,

30. Applicable visibility regulations have been adhered to, requests and recommendations from the previous expenditure verifications regarding any project-relevant matters have been considered and implemented.

The Auditor must meet at least one of the following conditions:

• The Auditor is a member of a national accounting or auditing body or institution that, in turn, is a member of the International Federation of Accountants (IFAC).

• The Auditor is a member of a national accounting or auditing body or institution. Although this organisation is not a member of the IFAC, the Auditor commits himself/herself to undertake this Engagement in accordance with the IFAC standards and ethics.

• The Auditor is registered as a statutory auditor in the public register of a public oversight body in an EU member state in accordance with the principles of public oversight set outin Directive 2006/43/EC of the European Parliament and of the Council (this applies to auditors and audit firms based in an EU member state).

• The Auditor is registered as a statutory auditor in the public register of a public oversight body in a third country, and this register is subject to principles of public oversight as set out in the legislation of the country concerned (this applies to auditors and audit firms based in a third country).

The Auditor will employ staff with appropriate professional qualifications and suitable experience with IFAC standards, and with experience in verifying financial information of projects comparable in size and complexity to the project, subject to the expenditure verification.

The Auditor must have sufficient knowledge of relevant laws, regulations, and rules in the countries concerned, i.e., where the project is implemented. This includes but is not limited to the company law, taxation, social security and labour regulations, accounting and reporting.

The Auditor will provide ASFwith CVs of the staff/experts involved in the expenditure verification. The CVs will include appropriate details for the purpose of the evaluation of the offer on the relevant specific experience for this expenditure verification, and the qualifying work carried out in the past.

The application should contain the following information:

• Proof of registration of the audit firm

• Evidence of at least five (10) years of experience and expertise in external auditing for donor-funded projects

• CVs of key personnel demonstrating relevant qualifications and experience, along with at least two (2) references, preferably from organizations for which the auditor has performed similar assignments

• Financial offer in UGX or Euros, including the number of days and daily rate. The financial offer must be given for the audit of the entire project and divided by year for the fourperiods according to the expenditure verification timeline requirements

• Audit methodology and proposed scope of review

• Statement of availability and commitment to undertake and complete the expenditure verification within the indicated time.

Interested auditors should submit their applications to Moses Kinyera: mkinyera@asf.be, in cc to Maite Zammattio: mzammattio@asf.be, no later than 06 February 2026 at 5:00 pm (EAT). Please ensure that the subject line of the application includes: “EVR – ADA project, Uganda”. Please note that applications received after the deadline will not be considered.