1.  Introduction

The present document and the annexes listed in section 9 are the terms of reference (‘ToR’) on which CBM Country Office Pakistan (hereafter named Contracting Authority) agrees to engage ‘the Auditor’ to perform an audit of the funds received and payments made by the Reporting Entity HANDS incurred under the BMZ co-financed contract on the cover sheet. These ToR will become an integral part of the contract concluded between the Contracting Authority and the Auditor.¹

2.  Background and Objective

The Reporting Entity has received funds from CBM Christoffel-Blindenmission Christian Blind Mission

e.V. (CBM) to implement the project named on the coversheet of these ToR. The funds transferred by CBM to the Reporting Entity are co-financed by the German Ministry of Economic Development and Cooperation (BMZ). Therefore, the funds need to be disbursed in accordance with BMZ rules and regulations. The Ministry is informed annually about the funds the Reporting Entity received from CBM and the disbursement of these funds.

The objective of this audit is:

-to express an opinion on the project financial statement for the following reporting period:

Annual audits (4 in numbers) for the years 2023-2026 and a final audit (1 in number), covering the entire duration of the project (01/10/2023 – 31/12/2026). The different audits are subject of a framework contract. For each individual audit, the Auditor shall receive a separate contract.

Please find details in the attached files.