Background

Clubfoot Care for Kenya (CCK) became registered as a local NGO and an affiliate of Hope Walks in May 2019. Through a strategic, sustainable, replicable, high-impact, and low-cost model, CCK seeks to eradicate disabilities caused by clubfoot by pairing early clubfoot treatment with compassionate care. This allows children to grow up free from deformity, thus creating a positive change in the lives of these children, their families, and the community by eliminating disability shortly after birth.

CCK uses a multi-faceted approach and works closely with various partners to achieve its goal. Currently, we have partnered with 30 health facilities to establish specialized weekly clubfoot clinics where children can access early quality clubfoot treatment. By establishing these partnering clinics, children born with clubfoot can access affordable clubfoot treatment using the Ponseti Method which has been recognized by the World Health Organization. The Ponseti Method involves a series of foot manipulation and casting, tenotomy for about 90% of the cases, and bracing for up to 5 years to avoid recurrence of the deformity.

In pursuance of our goal, we build the capacity of health workers, provide clubfoot treatment supplies, continuously monitor and assess clubfoot indicators, provide support supervision visits to our partnering facilities, enhance community awareness and involvement, and enhance psycho-social support and treatment adherence through our local volunteer Parent Advisors. By doing this we assist in strengthening Kenya’s health systems to reduce the burden of disability in Kenya.

The objective of the Audit:

To gain an independent professional opinion on the adequacy, efficiency, and effectiveness of the accounting, financial, and operational procedures exercised by CCK.

To establish all the funds allocated have been used following all the relevant financial norms and regulations with attention to economy and efficiency and only for the purpose for which the funds were provided.

To assess the organization’s compliance with relevant laws, regulations and regulatory authorities including the NGO Coordination Board which has transitioned to Public Benefit Organizations Regulatory Authority (PBORA), Kenya Revenue Authority (KRA), among others.

To provide a general audit of non-financial areas including; Social and Human Resources, Information Systems, Governance and Compliance, Operational Performance, Operational Risk Management as well as Supply Chain and Vendor Management.

To identify any indicators of fraud, financial misappropriation or irregular transactions and to assess the adequacy of internal controls in mitigating such risks.

Scope of the Audit

The audit shall be conducted in accordance with International Financial Reporting Standards (IFRS), International Standards on Auditing (ISA), the International Ethics Standards Board for Accountants (IESBA Code) as well as Kenya’s local laws and regulations.

Verify all funds have been used following the relevant financial rules and regulations and only for the purposes for which the funds were provided. Ensuring that CCK maintains proper books of accounts as required by law and also maintains adequate internal controls and supporting documentation for all transactions.

Goods, works and services financed have been procured under established rules and procedures.

The financial statements have been prepared following applicable accounting standards and give a true and fair view of the program’s financial position and its receipts and expenditures for the period ending 30th June, 2026.

Comprehensive assessment of the adequacy and effectiveness of the accounting and overall internal control system to monitor expenditures and other financial transactions.

A detailed review of all cash advances, their purpose, regulation, and reconciliation.

Express an opinion as to the reasonableness of the financial statements in all material respects.

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 statements.

To establish the physical existence of assets per the asset register, their conditions, and locations.

Perform general audits of non-financial areas focusing on compliance and continuous improvement

Conduct entry and exit meetings with the appropriate CCK senior management

In addition to the audit report, the auditors will prepare a Management Letter addressing the following:

• Comments and observations on the accounting records, procedures, systems, and controls that were examined during the audit.
• Identification of specific deficiencies and areas of weakness in systems and controls and make recommendations for improvement, including the non-financial areas.
• Communication of matters that have come to their attention during the audit which might have a significant impact on the effectiveness and sustainability of the organization.
• Any other matters that the auditors consider pertinent.

Audit Duration:

The Audit will cover the financial year; from 1st July 2025 to 30th June 2026.

All the audit processes from the entry meeting to sharing the final reports shall take place between 20th July and 20th August 2026. The Auditors should be available to provide feedback to the CCK Board and/or donor questions for 2 months after the submission of the final report.

Deliverables:

Upon completion of the work, the Auditors work will submit 4 (four) hard copies of the Audit Report appended to the Financial Statements. A soft copy of the report shall also be provided in both printable and PDF formats.

Management letter (hard and soft) as per the scope of work described here before.

Support in the preparation the financial report for the NGO Board of Kenya and assist in filing returns with the Kenya Revenue Authority

Qualification of the Auditor:

Interested audit firms must meet the following criteria:

• Registered and in good standing with the Institute of Certified Public Accountants of Kenya (ICPAK).
• Legally registered and authorized to conduct audits in Kenya.
• Minimum of 5 years of experience auditing including NGOs and donor-funded entities.
• Demonstrated understanding of NGO operations and regulations that govern NGOs.
• Demonstrated experience with audits under IFRS and ISA.
• The audit firm selected must be independent of CCK and Hope Walks and this should be affirmed in the engagement letter. Any actual or potential conflict of interest in taking up this role must be highlighted.

Audit Fees:

The audit fees will be fixed through a competitive bidding process. The audit fee will be paid as follows:

• 40% upon official engagement
• 40% on submission of the draft reports
• 20% on submission of the final reports

• Gain an independent professional opinion on the adequacy, efficiency, and effectiveness of the accounting, financial, and operational procedures exercised by CCK.
• Establish all the funds allocated have been used following all the relevant financial norms and regulations with attention to economy and efficiency and only for the purpose for which the funds were provided.
• Assess the organization’s compliance with relevant laws, regulations and regulatory authorities including the NGO Coordination Board which has transitioned to Public Benefit Organizations Regulatory Authority (PBORA), Kenya Revenue Authority (KRA), among others.
• Provide a general audit of non-financial areas including; Social and Human Resources, Information Systems, Governance and Compliance, Operational Performance, Operational Risk Management as well as Supply Chain and Vendor Management.
• Identify any indicators of fraud, financial misappropriation or irregular transactions and to assess the adequacy of internal controls in mitigating such risks.
• Verify all funds have been used following the relevant financial rules and regulations and only for the purposes for which the funds were provided.
• Ensure that CCK maintains proper books of accounts as required by law and also maintains adequate internal controls and supporting documentation for all transactions.
• Verify that goods, works and services financed have been procured under established rules and procedures.
• Ensure the financial statements have been prepared following applicable accounting standards and give a true and fair view of the program’s financial position and its receipts and expenditures for the period ending 30th June, 2026.
• Conduct a comprehensive assessment of the adequacy and effectiveness of the accounting and overall internal control system to monitor expenditures and other financial transactions.
• Perform a detailed review of all cash advances, their purpose, regulation, and reconciliation.
• Express an opinion as to the reasonableness of the financial statements in all material respects.
• 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 statements.
• Establish the physical existence of assets per the asset register, their conditions, and locations.
• Perform general audits of non-financial areas focusing on compliance and continuous improvement.
• Conduct entry and exit meetings with the appropriate CCK senior management.
• Prepare a Management Letter addressing comments and observations on accounting records, procedures, systems, and controls; identification of specific deficiencies and areas of weakness; and communication of matters that might have a significant impact on the effectiveness and sustainability of the organization.
• Support in the preparation of the financial report for the NGO Board of Kenya and assist in filing returns with the Kenya Revenue Authority.

• Auditing
• Financial Reporting
• Internal Controls Assessment
• Compliance Auditing
• Risk Management
• Understanding of NGO operations and regulations
• Knowledge of IFRS and ISA

• Registered and in good standing with the Institute of Certified Public Accountants of Kenya (ICPAK).
• Legally registered and authorized to conduct audits in Kenya.
• Minimum of 5 years of experience auditing including NGOs and donor-funded entities.
• Demonstrated understanding of NGO operations and regulations that govern NGOs.
• Demonstrated experience with audits under IFRS and ISA.
• Independence from CCK and Hope Walks.