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
How to Apply
The
proposal submitted should have a maximum of 20 pages and should include the
audit methodology, proposed work-plan schedule, proposed audit report format,
key staff proposed for this audit, audit cost, references for recent
assignments, valid practicing licenses for both the audit firm and the lead
auditors, and a current tax clearance certificate.
The
deadline for the submission of expression of interest is 15th June 2026. This
should be submitted electronically to christine.kamau@clubfootcare.org and ann.nyakio@clubfootcare.org
Note: CCK reserves the right to accept or reject any proposal, to shortlist candidates for interview, and is not bound to select the lowest-priced bid. The evaluation will be based on both technical competence (experience, methodology, team) and financial competitiveness.
