Background:

Action for Humanitarian Initiatives-Uganda (AFHI Uganda) is non-governmental organization (NGO) registered by the NGO registration Bureau under Ministry of Internal Affairs with Registration NO: INDR118815905NB. It was incorporated in 2021 with Registration number 80020003291934 under registrar of companies. It was established in 2013 to undertake programs that improve the general well-being of young people, children, youth and women.

Our main areas of focus include preventive health (ASRH &HIV/AIDS), economic strengthening, Entrepreneurship and financial literacy, Environmental protection, education support, Child and Women Rights protection and promotion as well general rights. AFHI Uganda believes in community engagement and action, partnerships and networks creation, awareness raising, advocacy and lobbying, action research as viable strategies to meet its laid down goals and objectives.

2.0 Project Overview

1. a) Protect Empower Women and Girls Project, with financial support from UN-Women Uganda under the Women’s Peace& Humanitarian Fund (WPHF), AFHI Uganda working in collaboration with Prosperity Mission Uganda (PMU) have implemented a 2 years project in Nakivale Refugee settlement in Isingiro District. The project targets refugee women and girls from host community as direct beneficiaries of protection services.

Project Goal: “Promote harmony and mental wellbeing of girls and women in Nakivale Refugee settlement and host communities by empowering them to take part in GBV prevention and response intervention, decision making and accountability platforms.

 Project Objectives

1. To improve access to comprehensive mental health and psycho-social (MHPSS) support services for women and girls- GBV survivors in Nakivale Refugee settlement in Isingiro District.
2. To improve protection of young women and girls from risk of Sexual & Gender
3. Based Violence through influencing positive attitude and behavior change in Nakivale Refugee settlement in Isingiro District
4. To improve self-reliance and economic wellbeing of girls and young women in Nakivale Refugee settlement in Isingiro District
5. To Strengthen local women Refugee led Community Based Organizations to influence relevant peace, security and justice processes and decision-making at district/regional and national levels.
6. b) Securing the future of laboring children in Busoga and Karamoja (SEFULAC), with financial support from European Union, AFHI Uganda working in collaboration with Share An Opportunity Uganda (SAO) and SOS Children’s Village are implementing a 3 years project in Jinja, Namayingo, Abim and Amudat districts. The project targets children as direct beneficiaries of protection services.

Project Goal: To contribute to the reduction of worst forms of child labour in the agricultural, mining, and commercial sexual exploitation sectors in Busoga and Karamoja Sub-regions in Uganda.

Project Objectives

S.0 1. The capacity of children, families, communities and the child protection system to take action against child labour, including children’s knowledge of their rights, is increased in the Districts of Namayingo, Jinja, Abim, and Amudat by 2026.

S.0 2. Access to social protection, and evidence-based services including livelihood support for promoting alternatives to child labour at national level and in the Districts of Namayingo, Jinja, Abim, and Amudat is improved by 2026.

1. c) Multi component project for emergence assistance in Uganda, with financial support from Norwegian Refugee Council (NRC), AFHI Uganda working secured funding to implement a six months project in Nakivale refugee settlement Isingiro district. project targets women and children as direct beneficiaries of protection services.

Project Goal: Comprehensive protection from violence interventions on Humanitarian and community safety and violence prevention.

 Project Objectives

1. To create necessary awareness, respond to community grievances and resolve disputes, through supporting community structures to take ownership in peace building efforts.
2. To identify children safety issues for affirmative action through provision one on one psycho-social and necessary referral to contribute to improvement in the children of new arrivals mental health well-being.
3. To create awareness on conflicts/disputes and discuss alternative mechanisms to dissolve them in a constructive and respectful manner among new arrivals and old refugees.
4. To support community structures such as the RWCs, Police to take ownership in peace building efforts through mediating community conflicts that lead to violence among new arrivals and old refugees.
5. b) Incorporating local perspectives into the implementation of the Women, Peace and Security agenda in the great lakes region (IWPS), with financial support from GIZ through GOPA PACE, AFHI Uganda secured funding to implement a one-year project in Nakivale refugee settlement Isingiro district. The project targets are women and Girls as direct beneficiaries of protection services.

Project Goal:  Contributing to implementing the WPS agenda

Project Objectives

1. To improve economic capacity and sustainable livelihoods for 100 women and girls` peace and Security in Nakivale Refugee settlement in Isingiro District by end of 12 months.
2. To strengthen community capacity to effectively engagement in the protection of women and girls from risk of SGBV through influencing positive attitude and behavior change in Nakivale Refugee settlement in Isingiro District by end of 12 months

3.0 Objective of the Audit:

• To express an opinion on whether the financial reports for AFHI-UG for the year under review give a true and fair view of the activities of the overall programme.
• To review whether the implementation of the various projects has compiled with the rules and conditions governing the use of funds as expressed in or referred in the MoUs (Main MoUs and subsequent addenda of all the current running donor projects.
• To Ascertain whether the internal controls are strong enough to manage AFHI Uganda’s resources effectively, efficiently, economically and safely.
• To perform tests to determine whether AFHI-UG complied in all material respects with agreement terms and applicable laws and regulations related to the funded programs and identify all material instances of non-compliance and all illegal acts that have occurred or are likely to have occurred as well as expressing an opinion on the entity’s compliance;
• To determine if the recipient has taken adequate corrective action on prior audit report recommendations;
• To verify whether procurement of goods, works and services have been made in accordance with relevant financial agreements and AFHI Uganda rules, procedures and guidelines and financial manual.
• To assess whether proper accounting records have been kept by AFHI-UG for the funds sent by donors and proper supporting documentation have been received by the auditors; and
• To determine whether the Program fund balance and Receipts and Expenditure Statement is in agreement with the accounting records and supporting documentation.
• To determine whether the financial reports are based on the statements of accounts to cover revenue and expenditures for the entire year including all sources of incomes a rising from all donor funds and whether special accounts have been used, they have been maintained in accordance with the provision of relevant financial agreements.
• To determine whether the auditors have obtained all the information and explanations that they consider necessary for the purposes of the audit.

4.0 Scope of the Audit

The audit will be carried out in accordance with the Auditing Standards and will include tests and verification procedures as the auditors deem necessary.

1. Verify all funds have been used in accordance with the established rules and regulations of AFHI-UG and only for the purposes for which the funds were provided.
2. Goods, works and services financed have been procured in accordance with the AFHI-UG established rules and
3. 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
4. The financial statements have been prepared by AFHI-UG management in accordance with applicable accounting standards and give a true and fair view of the financial position of AFHI-UG and of its receipts and expenditures for the period ended on that date.
5. Comprehensive assessment of the adequacy and effectiveness of the accounting and overall internal control system to monitor expenditures and other financial
6. Express an opinion as to reasonableness of the financial statements in all material
7. 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
8. Conduct entry and exit meeting with the Executive Director of AFHI- UG.
9. 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
   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
   4. Communicate matters that have come to their attention during the audit which might have a significant impact on the sustainability of the
   5. Bring to the ED attention any other matters that the auditors consider

5.0 Deliverables:

• The Auditors on completion of the audit work will submit 3 (three) original copies of the Audit Report appended to the Financial Statements along with the reports to the attention of the
• Management letter in accordance with the scope of work described here

6.0 Timeline

The submission deadline is Thursday, 29th July 2026 5:00PM

7.0 Audit experience and qualification:

1. The audit firm/Individual should be
2. The firm/ Individual should have relevant experience in accounting and auditing of NGOs.
3. Relevant experience in dealing with NGOs
4. The key audit team will comprise of, at least; an audit manager with at least 8 years’ experience in auditing and with a sound knowledge of NGOs
5. In addition, he/she should be member of a recognized accountancy professional body

8.0 Submission procedure

Consultant/firm should submit their CV/s, proposal Bids /Engagement Letter (Max 5 pages) and financial budget attached to these Terms of Reference to  afhiugprocurement@gmail.com or Drop application to: AFHI along Bombo Road 300 meters from Kobile Petrol Station Plot 5532, Block 203 MMK Commercial Building, First Floor.

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