Expenditure Verification Consultancy

Terms of Reference (TOR): Regional Support Mechanism Implementing Partner’s Expenditure Verification Assessment

About CIVICUS

CIVICUS exists to defend people power. As a growing global alliance of over 16,000 members in over 185 countries, we work together to monitor violations of basic civic freedoms, call out the perpetrators of violations and strengthen the power of people to organize by supporting a more accountable, effective, and innovative civil society. We strive to promote excluded voices, especially from the Global South.

Overview of the Consultacy
The Digital Democracy Initiative (DDI) team at CIVICUS seeks to undertake a comprehensive on-site evaluation of the selected Regional Support Mechanism Partner for Middle East and North Africa.

The purpose of this engagement is to conduct an independent expenditure verification of the selected Regional Support Mechanism (RSM) Partner for the Middle East and North Africa under the Digital Democracy Initiative (DDI). The verification will provide CIVICUS with reasonable assurance that funds disbursed and reported by the partner have been used for their intended purposes, in line with the grant agreement, approved budgets, and applicable financial policies and procedures. The assessment will entail a review of the partner’s financial record, appropriate support documentation, and internal controls to ensure proper grant management.

Location: Morocco. This call is open to qualified and experienced consultants and firms globally.

Duration: Minimum 10 days with a 3-day onsite visit to partners office.

Start Date: April 2026.

Proficiency in both written and spoken English and Arabic is a mandatory requirement for this.

Objectives and Scope
The primary objective of this expenditure verification is to provide CIVICUS with objective verification of financial compliance in relation to the funds disbursed to DDI’s regional partner for the MENA region. The consultancy will be conducted as a limited-scope financial review of the current DDI grant, covering the period from the grant commencement date to the cut-off date agreed for the verification exercise in accordance with the grant agreement, approved budgets, and CIVICUS financial and compliance requirements.

The verification will assess whether the partner’s financial systems and grant management processes are optimal to ensure transparency, accountability, and compliance, and to identify any financial risks, control weaknesses, or areas requiring corrective action.

The expenditure verification is three-fold:

1. To verify the accuracy, eligibility, and supporting documentation of expenditures reported to CIVICUS under the DDI grant.
2. To assess compliance with the grant agreement, approved budgets, and CIVICUS financial policies and procedures.
3. To assess the adequacy of financial management systems, internal controls, and sub-granting financial oversight mechanisms related specifically to the administration of DDI funds.

Scope of the Expenditure Verification

The scope of work will include, but not be limited to, the following areas:

1. Verification of Expenditures

1. Review of reported financial statements and expenditure reports submitted to CIVICUS
2. Verification of a defined sample (or 100%, based on risk) of transactions
3. Matching expenditures to original supporting documents such as:
   1. Invoices and receipts
   2. Contracts and purchase orders
   3. Payroll records and timesheets
   4. Bank statements and proof of payment
4. Validation of amounts, dates, payees, budget lines, and exchange rates where applicable

2. Financial and Procurement Compliance

1. Assessment of compliance with:
   1. The DDI grant agreement
   2. Approved budgets and any authorized revisions
   3. CIVICUS financial and procurement guidelines
2. Review of procurement documentation to ensure fairness, competitiveness, and value for money where required

3. Financial Systems and Controls

1. Assessment of financial systems used to manage DDI funds
2. Review of:
   1. Authorization and approval processes
   2. Segregation of duties
   3. Bank and cash management
   4. Filing and document retention practices
   5. Reconciliation between accounting records and reports submitted to CIVICUS

4. Sub-Granting

1. Verification of sub-grant disbursements and financial reporting
2. Review of:
   1. Sub-grant agreements
   2. Financial reporting from sub-grantees
   3. Supporting documentation for sub-grant expenditures
3. Assessment of processes for:
   1. Financial monitoring of sub-grantees
   2. Follow-up on financial reporting and compliance
4. Conduct limited interviews with selected sub-grantees focused on financial management and reporting practices

5. Audit Analysis and Financial Compliance

1. Review of the most recent external audit reports relevant to the period under verification and verify whether they were audited in line with International Accounting Standards (IAS)
2. Analysis of management letter findings that relate to financial controls and grant management
3. Assessment of whether issues affecting DDI funds have been addressed

6. Forex and Funds Transfers

1. Verification of compliance with applicable financial and foreign exchange regulations for fund transfers
2. Review of:
   1. Exchange rate application
   2. Bank charges
   3. Transfer documentation
3. Identification of financial risks associated with cross-border transfers

7. Reporting and Findings

1. Identification and classification of:
   1. Ineligible or unsupported expenditures
   2. Control weaknesses
   3. Compliance gaps
2. Quantification of questioned or unsupported costs
3. Clear recommendations for corrective actions and financial control improvements

Deliverables

1. The consultant will submit workplan outlining the methodology and approach to the expenditure verification, the sampling strategy, timeline and key milestones, and the information and documentation requirements.
2. Following the consultant’s visit, a comprehensive draft expenditure verification report presenting an executive summary, scope and methodology, summary of work performed, overall conclusion on financial compliance, detailed findings, and practical, prioritized recommendations.
3. A detailed transaction testing matrix listing all transactions reviewed, including amounts, dates, budget lines, and references, indicating compliance status and noting any gaps in supporting
4. A management letter summarizing each finding, the required corrective action, the responsible party, and the suggested timeline for resolution.
5. The consultant will conduct an exit meeting to present preliminary findings to CIVICUS and the partner, provide an opportunity for factual clarifications, and agree on the next steps.
6. A final verified report, incorporating management responses and

Expected Qualifications

The consultant shall fulfil the following qualifications:

1. A professional background in finance and accounting;
2. Post graduate degree in Accounting, Finance, Commerce, or Business Administration (Accounting/Finance). Certifications in either the Association of Chartered Certified Accountants (ACCA), Chartered Institute of Management Accountants (CIMA), or Chartered Financial Analyst (CFA) is a plus;
3. Extensive experience in auditing EU funded projects with NGOs as implementers;
4. Strong communication skills in English and Arabic;
5. Sufficient knowledge of relevant laws, regulations and rules in the country concerned. This includes but is not limited to taxation, social security and labour regulations, accounting and reporting;
6. Strong understanding of the international audit standards issued by International Standards of Supreme Audit Institutions (ISSAIs);
7. Compliance with International Federation of Accountants (IFAC) standards and with experience in verifying financial information of entities comparable in size and complexity to the Grant Recipient. Furthermore, the consultant shall fulfil one of the following requirements:
   1. Is a member of a national accounting or auditing body or institution which in turn is member of the International Federation of Accountants (IFAC);
   2. Is a member of a national accounting or auditing body or institution. Although this organisation is not member of the IFAC, the Auditor commits himself/herself to undertake this engagement in accordance with the IFAC standards and ethics;
   3. Is registered as a statutory auditor in the public register of a public oversight body in a third country and this register is subject to principles of public oversight as set out in the legislation of the country concerned (this applies to auditors and audit firms based in a third country).

How to apply and deadline

The closing deadline for applications is February 15, 2026. Please follow this process to apply for this grant: Submit the following documents to [email protected]:

1. A technical proposal detailing the activities to be undertaken in line with the Terms of Reference, and a detailed work Please also include examples of past related consultancies undertaken.
2. CV and cover letter from the
3. A simple budget in United States

Apply here!

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