External Audit Syria

1. Introduction

arche noVa e.V. is a registered non-profit organization headquartered in Germany, dedicated to implementing humanitarian aid projects across Asia, the Middle East, and Africa, with a particular emphasis on Water, Sanitation, and Hygiene (WASH). The organization collaborates with local partner organizations in these regions while also maintaining its own teams in field offices to ensure effective project implementation. The primary funding sources for arche noVa include the Federal Foreign Office (GFFO) and the Federal Ministry for Economic Cooperation and Development (BMZ), supplemented by private donations. The project outlined below is scheduled for evaluation by an independent external audit agency.

 

2. Description of the project and audit key points

Project title: WASH, and food security for conflict-affected internally displaced persons and host communities in Idlib, Afrin, and Aleppo in northwest Syria, as well as Hassakeh and Raqqa Deir ez-Zor in northeast Syria

Implementing Organization:arche noVa in cooperation with partner organizations-NWS

Project Outcome: Living conditions of conflict-affected local populations and internally displaced persons in terms of WASH, infrastructure and food security have been enhanced

Project Duration: 01.01.2024 – 31.10.2025

Project Donor: The German Federal Foreign Office (GFFO)

Project budget: 2024: 1.925.233 EUR-NES

2024: 1.734.105 EUR-NWS

Funds from donor: Total: 3.659.338 EUR

Time period for audit: 01.01.2024 – 31.03.2025

Place of audit: Gaziantep Turkey & arche noVa Country Office Iraq & NES in Erbil – North Iraq (KRI)

Audit costs: Around 14.000 EUR

Application submission: Deadline 29.09.2025

3. Project description

The project focuses on providing life-saving assistance to vulnerable IDPs and host communities, enabling them to live with dignity and fostering self-determination. Key activities include the distribution of bread and food support through parcels and e-vouchers, as well as seeds for kitchen gardens, particularly benefiting vulnerable female-headed households. Water trucking initiatives will deliver essential drinking water to communities facing severe shortages, alongside the distribution of hygiene kits and vouchers to mitigate disease outbreaks.

In the Northwest Syria (NWS) region, the construction of gender-sensitive and secure latrines, along with the provision of non-food items (NFIs) and winter clothing, will enhance living conditions. The installation of solar-powered lighting will improve safety for vulnerable groups, including women, the elderly, persons with disabilities, and children. Additionally, livelihoods of households affected by recent earthquakes will be supported through the rehabilitation of their businesses and training programs to facilitate their re-entry into the labor market.

In Northeast Syria (NES), the project initially planned to improve water supply conditions for households grappling with poor water quality and inadequate network services. However, due to the changing context, the main focus is on Water trucking initiatives to deliver essential drinking water, alongside the in-kind distribution of food and hygiene kits.

In response to the evolving context following the fall of the Assad regime in December 2024 and the USAID funding cuts in January 2025, arche noVa has transitioned its operations from Deir ez-Zor to Al Hassakeh. This strategic shift aims to address the urgent humanitarian needs of internally displaced persons (IDPs) residing in camps, collective centers, and informal settlements in Northern Syria.

Description of cooperation with partner organization

Bonyan: founded in 2004 and officially registered in Türkiye (2014) and Syria (2025), operates from six offices in Syria and Türkiye. The organization has implemented more than 250 projects across all regions of Syria, supporting vulnerable communities through multi-sectoral interventions.
Core Sectors: WASH, Food Security, Education, Protection, and Livelihoods.

Partners: SCI, arche noVa, Concern, Global Communities, GIZ, UNICEF, UNDP, Humanitarian Fund (HF), IOM, Qatar Charity, King Salman Humanitarian Aid and Relief Center, Adidas, UEFA

Takaful Al Sham: founded in 2012 and officially registered in Türkiye (2013) and Syria (2025), operates from seven offices with over 400 staff. TAS has implemented nearly 150 projects, reaching more than 3 million beneficiaries.

Core Sectors: Emergency Response, WASH, Education, Protection, and Early Recovery & Livelihoods.

Partners: International donors and agencies including BHA, SCI, WV, War Child, SCHF, OCHA, Swiss Solidarity, King Salman, arche noVa, Chemonics, Caritas Czech Republic, CARE, Muslim Aid, UNDP, GIZ, UNICEF, INMAA, WFP, IOM, Global Communities, WHH, GOAL, IMC, and French MOFA.

 

4. Audit purpose

The aim is to examinate arche noVa s financial records and operations to ensure that there are no cases of fraud, embezzlement, or genuine errors from individuals within the organization. Furthermore, the audit should provide useful information in identifying further needs and applicable lessons learnt according to organization capacities.

 

5. Audit process

The audit agency will be selected and provided with all information needed, for instance: financial software used, contacts of staff members of financial team, internal financial guidelines, financial reports, etc.

The agency will have access to all folders with vouchers and will examine them. arche noVa ´s financial team will be available for upcoming questions during the entire audit process.

In the end of the audit, the agency will provide an audit report for the organization which will be shared with the donor.

 

6. Users of the audit

User of this audit will be

1. Primary User: arche noVa
   1. Senior Management and Financial team in the field and headquarter
   2. Program Management at HQ level
2. Secondary User: Donor

 

7. Deliveries

The audit agency will be expected to submit the following documents:

1. Draft audit report: This should include
   1. the executive summary
   2. findings
   3. recommendations and
   4. Conclusions.
2. Feedback discussion session: Before the final report is issued, the agency should hold a feedback discussion session with the financial team and program team of the organization. The aim of this session is to receive feedback/clarifications/explanations on findings and preliminary conclusions and recommendations. The session will focus also on lessons learnt and good practices for future programming.
3. Final report: The final audit report shall be submitted only after feedback from the discussion session has been reviewed and integrated. The final report must provide a clear and conclusive audit opinion, include all key findings, clarifications, and agreed recommendations, and highlight lessons learned and best practices identified during the audit. In addition, the audit firm must provide all supporting data and documentation used in the audit process, including data collection files, working papers, and any evidence necessary to substantiate the audit findings.
   All deliveries shall be English. 

8. Resources

Following resources will be provided:

1. Project proposal
2. Project agreement, including budget
3. Any changes to the budget
4. Donor´s funding guidelines
5. All project-relevant receipts (transfer of funds, exchange, etc)
6. All project-relevant contracts (personnel, service/ supplier contracts, rental agreements, etc)
7. All relevant contract award documentation
8. Further project-relevant documents requested during the course of the external audit
1. Financial team contacts for upcoming questions
10. Project financial reports (internal and external reports)
11. Organizational documents (such as internal procurement guidelines, etc)
50. Others

 

9. Timetable and Workplan

The auditor is requested to fill in the table (Annex 1), listing suggested dates for each task of the audit (the content can be adjusted according to the planning). Furthermore, a detailed workplan breakdown is to be provided.

 

10. Contract length

It is anticipated that the length of time to be taken to complete the audit, including preparation, site visit and reporting will be no more than 30 working days.

 

11. Technical proposal

The applicant should present a technical proposal, reflecting the audit tasks, including (at least):

1. Understanding of the TOR
2. Organizational experience and capacity to fulfil the tasks
3. Description and breakdown of the planned evaluation team members (including CVs of main auditor)

 

12. Profile of the audit agency

The profile of the desired team members should include:

1. Main consultants to be fluent in English, field team to be fluent in Arabic (field coordinator/team leader to have basic English skills)
2. Relevant experience in conducting audits of similar projects
3. Familiarity with the Humanitarian context
4. Applicant have to be accredited as audit agency

 

13. Documents
    Following documents must be submitted before tender closing date

• Written quotation in EUR currency on a letter headed paper (duly stamped and signed in a PDF format).
• Company registration and copy of VAT (PDF format) when available.
• Company profile (PDF format).
• Technical Proposal (PDF format).
• Reference list (PDF format).
• Example or evidence of similar work (PDF format).
• Providing profiles of audit team (PDF format).
• Signed Annex 1: Timetable and workplan.
• Signed Annex 2: Auditor qualification form.
• Signed Annex 3: Code of Conduct for Suppliers and Service providers.

  

14. Offer Conditions

Quotations must be sent by email in PDF format not later than the 22/09/2025, 12.00 German time, to the following email address: bewerbung [at] arche-nova.org ()style="color:blue; text-decoration:underline" with reference: Tender AN Syria Project External Audit.

 

15. Annexes

To download the requested annexes please follow the following link

 https://cloud.arche-nova.org/s/HWwpJ74BfbrjeFd