Jobsinghana.com - Jobs Directory

Accounting Jobs

Terms of Reference: External Audit Services

JOB SUMMARY
Company	Right To Play
Industry	NGO/IGO/INGO
Category	Accounting
Location	Accra
Job Status	Full-time
Salary	GH¢
Education	Qualified
Experience	3 years
Job Expires	Sep 19, 2025
Contact	...

Company Profile

We reach millions of children each year in some of the most difficult places on earth, helping them to stay in school and learn, overcome prejudice, heal from trauma, and develop the skills they need to thrive. We do this by harnessing play, one of the most fundamental forces in a child's life, to teach children the critical skills they need to dismantle barriers and embrace opportunities, in learning and in life.

Established in 2000, Right To Play reaches children through experiential programming in 14 countries in Africa, Asia, the Middle East, and North America. These programs are supported by our global offices in Toronto, Canada; London, UK and seven national offices across Europe and North America.

OUR CULTURE:

Accept Everyone – Be intentional about inclusion
Make Things Happen – Seek opportunities to lead and innovate
Display Courage – Act with integrity
Demonstrate Care – Look after yourself and one another
Be Playful – Have fun at work

Please visit our website to learn more about who we are and what we do, and watch this video to find out about the five pillars of our Culture Code.

Job Description

External Audit Services – Terms of Reference
Ghana Country Office

Right To Play (RTP) is a global non-governmental organization headquartered in Toronto, Canada, with a mission to protect, educate, and empower children to rise above adversity using the power of play. RTP uses sport and play to engage children and youth in structured learning, promoting their holistic development in both formal and informal settings. RTP Ghana is registered as an International NGO under the laws of Ghana and operates with oversight and financial consolidation through the global Headquarters in Canada.

Right To Play began operations in Ghana in 2001, initially focusing on child health, well-being, and protection. Over time, its work evolved to emphasize quality education through play-based learning. Key programs include the Partners in Play (P3) initiative, which supported over 2,000 schools across 55 districts, training more than 16,000 teachers to use inclusive, play-based methods, and the Enhancing Quality Early Education project, which improved literacy, numeracy, and socio-emotional development in kindergarten-aged children across 140 schools. Other initiatives include COVID-19 supplemental learning programs, distribution of recreational materials, and a girls’ mentorship program. The organization works closely with the Ministry of Education, Ghana Education Service, and other partners, contributing significantly to national efforts to improve education outcomes using child-centered, play-based approaches.

Below is a list of local partners that we worked with in 2024:

Participatory Action for Rural Development (PARDA)
Planned Parenthood Association of Ghana (PPAG)
Widows and Orphans Movement (WOM)
Youth Harvest Foundation Ghana (YHFG)

Below is the list of projects implemented in Ghana in 2024:

LEGO-Partners in Play Project.
ELMA-Partners in Play Project
GAC-Sexual Health and Reproductive Education
LDS-Quality Education Program
BCS-My Life My Rights.
Strengthening Play Based Early Childhood Education (ECE) in Ghana through Leadership Communities of Practice

Financial Information for 2024

Right To Play Ghana operates as part of the global Right To Play organization and is funded by multiple institutional and philanthropic donors, including the LEGO Foundation, Global Affairs Canada, and The ELMA Foundation among others. The Ghana country office manages a significant portfolio of education and child protection programs, with an annual operating budget of approximately GHS 30 40 million. All financial transactions are processed in Ghanaian Cedi (GHS) and recorded using Microsoft Dynamics 365 Business Central. The financial records are maintained in accordance with generally accepted accounting principles and donor-specific requirements.

Right To Play Ghana maintains complete financial records up to the trial balance stage using Microsoft Dynamics 365 Business Central, while consolidated financial statements and statutory reporting are prepared at the global Headquarters level. In line with organizational policy, donor compliance requirements, and good governance practices, Right To Play Ghana commissions an independent annual audit of its financial records. This audit will assess the accuracy and completeness of financial transactions for the fiscal year ended 2024, evaluate adherence to donor and organizational financial policies, and examine the effectiveness of internal financial controls. The audit is also intended to provide assurance to donors and stakeholders regarding the proper and transparent use of program funds at the country level.

Objective of the Audit

The primary objective of the audit is to enable the external auditor to express an independent opinion on the financial position of Right To Play Ghana as of 31st December 2024, and on the income and expenditure for the year then ended, based on the trial balance and supporting documentation.

The auditor will also be required to prepare a set of local financial statements from the trial balance, for internal, donor, and statutory reporting purposes in line with relevant accounting standards applicable in Ghana for non-profit entities. Right To Play Ghana acknowledges that this dual role may pose a self-review threat; therefore, the auditor is expected to apply appropriate safeguards and ensure that management assumes full responsibility for reviewing and approving the financial statements before the audit opinion is issued. The audit will be conducted in accordance with International Standards on Auditing (ISA) issued by the International Federation of Accountants (IFAC) and will assess compliance with the applicable laws of Ghana, donor requirements, internal policies, and the relevant accounting standards.

Specific Objectives

Assess the accuracy and reliability of the financial records prepared by RTP Ghana up to the trial balance stage.
Confirm that the financial reports fairly present the income received and expenditure incurred during the year.
Evaluate whether internal controls are adequate and effective.
Assess compliance with donor agreements, RTP internal policies, and applicable local laws and regulations.
Examine significant financial transactions and their documentation.
Review the proper management and use of assets, including inventory and vehicles.
Provide recommendations for improving internal controls and operational efficiencies.

Scope of Work

The audit will cover financial transactions and records for the fiscal year ended 31st December 2024. The auditor shall:

Review general ledger, bank reconciliation statements, supporting documentation, and payroll records.
Assess whether expenditures are properly authorized, classified, and supported.
Confirm that expenditures were incurred in line with the budget and donor agreements.
Review procurement practices to ensure compliance with RTP policies and donor guidelines.
Check allocation of shared costs and ensure reasonable and consistent allocation methodologies.
Confirm that staff salaries and related costs are allocated to the correct funding sources and supported by valid timesheets (where applicable).
Conduct a physical verification of key assets and confirm their existence and utilization.

Deliverables

The selected auditor shall submit the following:

Audited financial statements for Right To Play Ghana for the year ended 31st December 2024, prepared from the trial balance.
An independent auditor’s report in line with International Standards on Auditing (ISA) issued by IFAC
A management letter highlighting any internal control or compliance issues
A brief compliance report listing out any identified non-compliance with applicable laws, donor requirements and internal policies.

All reports should be submitted in soft and hard copies and be signed by the lead partner/auditor.

Timeline

Audit fieldwork is expected to begin in September 2025 and is expected be completed within four (4) weeks.
Draft report to be submitted within two (2) weeks after fieldwork.
Final report to be submitted by November 7, 2025.

Required Skills or Experience

Auditor Qualifications
Interested firms must meet the following criteria:

Be a registered, independent audit firm in Ghana, with a valid practicing license recognized by the Institute of Chartered Accountants, Ghana (ICAG).
At least 10 years of experience conducting external audits, with demonstrated experience auditing INGOs and donor-funded projects.
Proven experience with audits in compliance with Global Affairs Canada (GAC), European Commission (EC), ENABEL, or other bilateral/multilateral donor requirements.
Possess sufficiently qualified staff including:
Audit Engagement Partner – Chartered Accountant with a minimum of 5 years post-qualification experience and experience with donor-funded INGO audits.
Audit Manager – Chartered Accountant with at least 5 years of relevant experience.
Audit Associates and Support Staff – With experience in NGO audits, accounting systems, and procurement review.
Confirm their professional independence

How To Apply

Assessment Criteria

Proposals will be evaluated based on the following criteria:

1. Eligibility & Compliance (Pass/Fail)

Valid business registration and current practicing license.
Proof of registration with the Institute of Chartered Accountants (Ghana) or equivalent.
Evidence of tax compliance (e.g., tax clearance certificate).
Independence declaration confirming no conflict of interest.

2. Technical Capacity (50%)

Relevant experience in auditing NGOs/INGOs and donorfunded projects.
Soundness of proposed methodology and approach.
Qualifications and experience of the proposed audit team.
Demonstrated understanding of the Terms of Reference and donor compliance requirements.

3. Past Performance & References (15%)

Evidence of previous assignments with similar organizations.
Quality, timeliness, and client satisfaction in past engagements.

4. Financial Proposal (30%)

Competitiveness and reasonableness of fees.
Transparency of costing and alignment with budget provisions.

5. ValueAddition (5%)

Ability to provide additional insights into financial management, internal controls, and risk management.
Note: Firms must score at least 70% overall, and not less than 50% in the technical capacity section, to be considered for award.

Proposal Submission Guidelines

Interested firms should submit:

A detailed Technical Proposal: Including methodology, timeline, understanding of the assignment, and qualifications of key staff.
A separate Financial Proposal: Clearly stating the total audit fee and a breakdown of associated costs (including taxes and disbursements).
Company profile and copy of business registration and ICAG license.
At least three (3) references from similar work done in the past 5 years.

Complete proposals (both technical and financial) must be submitted by September 15, 2025, in a sealed envelope (if hard copy) or via email to:

The Logistics Officer

Right To Play Ghana

enusenu@righttoplay.com

Hse No. 5, Potato Street, East Legon, Accra.

NB: Only shortlisted firms will be contacted for further discussions.

Note

Please note, employers receive numerous applications per posting and will only shortlist the most qualified candidates. Also Jobsinghana.com is not involved in any decision made by an employer/recruiter and therefore does not guarantee that applications sent will result in a candidate being shortlisted/selected for that position.

To Top