Fondasyon Kole Zepòl (FKZ) is a Haitian non-profit organization implementing multi-year development and humanitarian programs, financed through bilateral donors, international NGOs, and foundations. FKZ manages both institutional funds and restricted donor-funded projects, including USAID/BHA awards.
The Foundation operates on a calendar fiscal year (January 1 – December 31) and maintains its accounting records in USD and HTG using Sage 300 ERP.

Résumé du poste :
Fondasyon Kole Zepòl (FKZ) invites qualified and independent audit firms to submit proposals for the external audit of financial statements for fiscal years 2024 and 2025.
The selected audit firm shall be required to conduct two distinct audit engagements, delivered by the same audit firm:
1.Institutional Audit of Fondasyon Kole Zepòl (FKZ)
2.Project-Specific Audit of the US Department of State-funded project(s) (June 2024-December 2025)
Each engagement must result in a separate audit report, in accordance with the applicable standards and donor requirements.

3. Scope of Work
The audit firm shall perform the following:
3.1 Institutional Audit – Fondasyon Kole Zepòl
Audit of FKZ’s consolidated financial statements for:
•FY 2024 (year ended December 31, 2024)
•FY 2025 (year ended December 31, 2025)
Including:
•Statement of Financial Position
•Statement of Activities
•Statement of Cash Flows
•Notes to the financial statements

3.2 Project Audit – Department of State f/k/a USAID/BHA
Audit of USAID/BHA-funded project(s) for the fiscal years 2024-2025, in accordance with:
•USAID/BHA audit requirements
•Applicable donor regulations and guidelines
This audit must be separate from the institutional audit and result in a stand-alone audit report.

4. Audit Standards
•Institutional audit: International Standards on Auditing (ISA)
•USAID/BHA audit: ISA plus USAID/BHA-specific audit requirements

5. Key Audit Areas
The audits shall include, but are not limited to:
•Revenue recognition and grants receivable
•Deferred revenue and donor advances
•Restricted vs. unrestricted funds
•Internal controls and compliance
•Bank and cash management
•Procurement, payroll, and indirect cost allocations
•Donor confirmations and financial reporting alignment

6. Deliverables
The audit firm shall provide:

1. Two separate audit reports per fiscal year:
o Institutional audit report (FKZ)
o USAID/BHA project audit report

2.Management Letter covering:
o Internal control weaknesses
o Compliance issues
o Practical recommendations
3.Audit presentation to Management and the Audit & Finance Committee (if requested)

7. Timeline (Indicative)
•Audit planning: Within 2 weeks of contract signing
•FY 2024 audit fieldwork: 2025
•FY 2025 audit fieldwork: 2026

Final audit reports:
•Draft Department of State /USAID no later than 22 mars 2026
•Final Foundation report no later than June 2026
Exact dates will be agreed upon during contract negotiation.

8. Auditor Qualifications
The audit firm must demonstrate:
•Proven experience auditing NGOs and donor-funded projects
•Specific experience with USAID/BHA audits
•Capacity to conduct institutional and project audits concurrently
•Independence and compliance with professional ethics standards

9. Reporting and Coordination
The audit firm will report to:
•Executive Management of Fondasyon Kole Zepòl
•Dos Devkap management
•Audit & Finance Committee
The firm must ensure clear segregation of audit opinions between the institutional audit and the USAID/BHA audit.
10. Confidentiality
All information obtained during the audits shall be treated as strictly confidential and used solely for audit purposes.

11. Contract and Fees
•One audit firm will be selected for both engagements
•Fees must be presented separately for:
o Institutional audit
o USAID/BHA project audit
•A single contract may be executed, with clearly defined deliverables per audit