Expenditure Verifier / Auditor – World Vegetable Center (WorldVeg)

Position Overview

• Position Title: Expenditure Verifier / Auditor
• Location: Arusha, Tanzania
• Organization: World Vegetable Center (WorldVeg)
• Type: Consultancy / Assignment (Third-Party Verification)

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Organization Background

The World Vegetable Center (WorldVeg) is a nonprofit international agricultural research organization headquartered in Taiwan, with regional offices globally. It focuses on improving incomes and nutrition in developing countries through increased production and consumption of nutritious vegetables.

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Assignment Background

This assignment relates to a Letter of Agreement (LoA) between:

• FAO (Food and Agriculture Organization)
• Asian Vegetable Research and Development Center (AVRDC / WorldVeg)

The project focuses on:

• Rescue, conservation, and use of African vegetable biodiversity.

Because the LoA exceeds USD 200,000, it requires an independent third-party expenditure verification of the final financial report under international standards (ISRS 4400 – Agreed-Upon Procedures Engagements).

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Objective of the Assignment

The purpose of the assignment is to verify the:

• Accuracy of reported expenditures
• Validity and eligibility of costs
• Compliance with approved budget and LoA conditions

Specifically, the verifier must confirm that:

• Expenditures align with the approved budget.
• All costs are properly supported with documentation.
• Expenditures comply with LoA terms and conditions.
• Costs are necessary, reasonable, and eligible.
• Any budget variances are properly justified and authorized.

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Scope of Work

1. Financial Review of Final Report

The auditor will:

• Review the final financial report for completeness and accuracy.
• Ensure expenditures fall within the project implementation period.
• Verify supporting documentation for all reported costs.
• Compare actual spending against the approved budget.
• Identify budget variances or overruns.
• Confirm correct allocation of expenditures to budget lines.
• Assess necessity and reasonableness of costs.
• Identify ineligible expenditures as per LoA rules.
• Verify tax/VAT treatment and eligibility.
• Confirm indirect costs do not exceed approved limits.
• Ensure in-kind contributions are excluded unless permitted.
• Document all discrepancies or non-compliance findings.

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Documentation to be Reviewed

The auditor will have access to:

• Final financial report and approved budget
• LoA agreement and amendments
• General Terms and Conditions
• Invoices, receipts, vouchers
• Payroll records and employment contracts
• Timesheets and HR documentation
• Procurement and purchase orders
• Subcontractor agreements
• Bank statements and payment proof
• Authorization and approval records
• Asset and inventory registers
• Any additional supporting documents

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Methodology

The assignment will follow ISRS 4400 (Agreed-Upon Procedures):

• Apply verification procedures to relevant transactions.
• Use sampling techniques where appropriate.
• Maintain independence and confidentiality.
• Document all procedures and findings.
• Provide factual findings only (no audit opinion or assurance).

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Deliverables

1. Draft Report

Must include:

• Procedures performed
• Summary of expenditures reviewed
• Factual findings
• Identified discrepancies or issues
• Recommendations (if applicable)

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2. Final Report

• Incorporates comments from the service provider.
• Signed final version of factual findings.
• Must clearly state:
  • Engagement conducted under ISRS 4400
  • No audit opinion or assurance provided
  • Report is based strictly on agreed procedures

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Timeline

• Assignment start: 6 July 2026
• Contract signing: 8 July 2026
• Start of verification: 8 July 2026
• Draft report submission: 14 July 2026
• Review of draft: 17 July 2026
• Final report submission: 20 July 2026

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Required Qualifications

Applicants must have:

• Legally registered and licensed audit firm or certified public accountant
• Experience in:
  • Expenditure verification
  • Financial audits
  • Agreed-upon procedures engagements
• Strong knowledge of ISRS 4400
• Experience with donor-funded projects and grants
• Strong financial compliance knowledge
• Demonstrated independence and no conflict of interest
• Ability to meet tight reporting deadlines

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Reporting Line

• Reports to the Project Manager
• Must coordinate with project staff for access to records and documentation

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Confidentiality

The auditor must:

• Maintain strict confidentiality of all financial and project information.
• Not disclose any information without written authorization (except where legally required).

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Payment Terms

• To be agreed in contract
• Linked to successful completion and submission of deliverables

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How to Apply

Interested applicants must submit:

• Application letter explaining suitability and interest
• Financial/technical offer

📧 Email: info-esa@worldveg.org

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Application Deadline

• 5 July 2025

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