Provision of External Audit and Assurance

Services for
AFRISAFE INSURANCE BROKERS AND RISK
CONSULTANTS LIMITED

Technical Proposal
07 November 2022

Audit and Assurance Services

Prepared by
DMO and Partners Certified Public Accountants
P.O.Box 23376,
Kampala, Uganda

i
 Confidentiality and Disclaimer clause

The material in this proposal is the proprietary information of DMO and Partners
Certified Public Accountants. The information is provided for the sole use of
Afrisafe Insurance Brokers And Risk Consultants Limited for the purposes of
evaluating this proposal for the provision of External Audit and Assurance
services. The details included in this proposal shall not be disclosed to any other
party, or be duplicated, used or disclosed in whole or in part for any purpose other
than to evaluate the proposed service to be performed by DMO and Partners.

This proposal is subject to our risk management procedures. This proposal will
expire in ninety (90) days from the date of issue. The DMO and Partners logo and
name are trademarks of DMO and Partners (all rights reserved).
Chief Executive Officer,
Afrisafe Insurance Brokers And Risk Consultants Limited
Redstone House, Ground floor, Plot 7, Bandaali Rise, Bugolobi
P.O Box 3190,
Kampala.
20th August 2024

Dear Sir/Madam,

Technical Proposal to provide External Audit Services

We, the undersigned, offer to provide External Audit services for Afrisafe
Insurance Brokers And Risk Consultants Limited in accordance with your
request for proposal.
DMO and Partners Certified Public Accountants is best suited to offer the
service due to its versatility, experience and team.
We have attached the Financial Proposal for the assignment. We look
forward to having the opportunity of discussing with you in more detail the
aspects of our proposal.

In case of additional information, please contact me directly on my

signature handle below.

Sincerely,

Oscar Daniel Mwesigwa

Engagement Partner

+256704004258

3
1 DMO and Partners – the Right Choice for Afrisafe
Insurance Brokers and risk consultants
1.1 About DMO and Partners
DMO and Partners is a Ugandan Audit and Assurance services firm licensed by the
Institute of Certified Public Accountants of Uganda (ICPAU) to offer services to the
public. We offer Audit and Assurance Services, Technical financial training and other
advisory services in Uganda, East Africa and beyond.
We have delivered work in more than 15 African countries working with the African
Union, United Nations Agencies, Governments, and Development Partners including
World Bank, DFID, United Nations, African Development Bank, African Union and other
Multi-lateral agencies. Our core service offering and area of specialism include audit
and assurance, risk assessment, capacity assessment of implementing partners in
finance, internal control, procurement and supply chain, monitoring and evaluation,
programs, human resource and organizational development, corporate governance at
national and institutional level, and business process design and re-engineering. We
lead audits of institutional business process and help establish strong and well-
governed internal controls within business processes through proper business process
documentation/mapping, review and analysis, business process modelling and final
transformation.
We have conducted external audits, board training, pillar assessments, fiduciary risk
assessments resulting in overall risk identification and mapping, risk quantification in
terms of likelihood and impact as well as designing safeguards to mitigate the impact of
the risks in different processes. DMO and Partners has developed robust methodologies
that are internationally acceptable but has also utilised tailor made methodologies that
are specific to client needs.
1.2 Company Information
Company Information
ICPAU Licence Number AF0250
Member Practicing Licence Number P0360
CPA Membership Number 1493
Legal Company Name (Not trade name DMO and Partners Certified Public
or DBA name): Accountants
Company Contact: CPA, Oscar Daniel MWESIGWA
Address: BMK House, 4th Floor
Suite 411
P.O.Box 23376,
Kampala, Uganda
City: KAMPALA
Postal Code: +256
Country: UGANDA
Phone Number: +256-393 000213
+256-774 383278
+256-704 004258
Fax Number: N/A
Email Address: [email protected]
Website www.dmoeastafrica.com

4
1.3 Our core values
DMO and Partners is a values-based organization. Our values determine how we relate
with clients and each other. Our set of global values is based on the following three
pillars:

Clients
“We are passionate about working with clients to deliver value beyond their expectations
in order to develop lasting relationships based on mutual trust and respect.”

People
“We will flourish in any environment where teamwork allows self-fulfillment through an
atmosphere of respect, support, openness and trust, and where we can provide
challenging and rewarding work and career development opportunities.”

Knowledge
“We will continuously extend the frontiers of our shared knowledge by treating it as a
highly valued asset which everyone in the organization has a right and obligation to use,
and a responsibility to contribute towards.”

1.4 Independence of the firm

The firm always evaluates independence and objectivity dimensions before taking on a
new client or continuing with an existing client.
As a result, our pre-proposal evaluation of National Water and Sewerage Corporation
Insurance Company. Based on background information and TOR, we submit ourselves
as a firm qualified to render audit services to the Organization for the year 2023 and
beyond. Our proposed staff for this audit are independent of National Water and
Sewerage Corporation Insurance Co and as such we duly qualify to provide
independent audit services. Likewise, our preliminary evaluation results indicate that this
organization is expected to be compliant in reporting. As such, we have no professional
reservations to conduct an independent audit of the organization.

5
2 Our Proposed Methodology and Approach
2.1 Our Understanding of your needs
We share our clients’ objectives of credibility and transparency in financial reporting.
Each of our professionals is committed to delivering reliable, independent and
dependable audit processes and production of high quality reports for Afrisafe Insurance
Brokers And Risk Consultants Limited. Fulfilling this commitment to maintain high audit
quality requires vigilance in making sure our audit complies with changing regulations
and the professional standards. Evidence of our commitment is clear: DMO & Partners
has been an early adopter of many of the rules developed to rebuild confidence in
financial reporting.
Meeting the requirements
The successful delivery of this assignment will depend on our capability as your auditors
in terms of experience, quality of personnel and the adequacy of the approach and
methodology employed. We summarise below our capability to demonstrate that we are
committed to meet and even exceed your requirements under the TOR provided. The
details of our capability are included in the proceeding sections of the proposal.
Commencement, Planning and Familiarization
This is the planning phase of our methodology it will involve having an audit strategy
and planning meeting prior to commencement of field work. The planning meeting will
be held at your Offices. At this stage, we will tailor the methodology to your needs. The
purpose of this meeting is to;
 Establish lines of communication with the engagement staff from management;
 Setting the specific commencement and reporting dates for the required
deliverables;
 Milestones, monitoring and procedures; and
 Establishing viable working relationships with the staff.
At this stage we shall work together with management and your staff to understand the
operations of the different balances to be audited and perform the risk assessment,
determine the audit strategy and determine the audit approach.
The matters to be considered in developing the overall Audit include:
a) Planning the Audit
Understand the Business
 Obtain knowledge of the insurance brokerage operations, including products and
services offered, customer demographics, and business model.
 Review the firm’s organizational structure and key personnel.
 Identify significant processes and the systems used.

Regulatory Environment:
 Understand applicable regulations and compliance requirements (e.g., Insurance
Regulatory Authority).
 Review licenses and certifications held by the brokerage.

Assess Risks:
6
  Conduct a preliminary risk assessment to identify areas with a higher risk of
material misstatement.
 Identify risks associated with revenue recognition, handling of client funds, and
regulatory compliance.

Define Audit Objectives:

 Establish specific objectives relating to financial reporting, compliance, and
operational effectiveness.

Develop the Audit Plan:

 Create a detailed audit plan outlining the scope, timing, and resources required
for the audit.
 Determine the materiality thresholds and develop an audit team with expertise in
insurance and brokerage operations.

b) Understanding Internal Controls

Evaluate Internal Controls:
 Review the design and effectiveness of internal controls related to financial
reporting and compliance with regulations.
 Assess controls over client funds, claims handling, policy issuance, and
commission processing.

Document Controls:
 Record processes and controls using flowcharts or narratives, focusing on key
areas such as revenue recognition, commission management, and client
accounting.

Test Controls:
 Perform control testing to verify that the controls are operating effectively.
 Identify any weaknesses or deficiencies that may require further investigation.

c) Fieldwork Phase
Substantive Testing:
 Perform substantive testing of transactions involving:
 Revenue Recognition: Test commission income recognition by confirming
transactions with insurers and reviewing contracts.
 Client Funds: Confirm held client funds and test the reconciliation process.
 Policy Issuance and Renewals: Review a sample of policies issued to ensure
compliance with regulations and proper underwriting processes.

Compliance Testing:
 Test adherence to legal and regulatory requirements.
 Evaluate compliance with Anti-Money Laundering (AML) and Know Your
Customer (KYC) procedures.
7
Analytical Procedures:
 Use analytical procedures to identify unusual trends or discrepancies in financial
data (e.g., commission ratios, growth rates).

Information Systems Review

 Assess the IT systems supporting financial reporting and client data
management, including security, access controls, and data integrity.

d) Evaluation and Reporting

Evaluate Findings:
 Analyze the results from substantive and compliance testing.
 Identify areas of non-compliance, inefficiencies, or potential improvements in
internal controls.

Draft Audit Report:

 Prepare an audit report summarizing findings, including:
o Significant deficiencies or weaknesses.
o Recommendations for improvements.
o Areas of compliance and best practices.

Management Feedback:
 Obtain feedback from management regarding the audit findings.
 Discuss potential corrective action plans for any identified issues.

Final Audit Report:

 Issue the final audit report, providing clear conclusions and maintaining a
professional tone.

e) Follow-Up and Continuous Improvement

Follow-Up Procedures:
 Monitor the implementation of corrective actions taken by management in
response to the audit findings.
 Schedule follow-up audits if necessary to ensure ongoing compliance.

Reflect & Improve:

 After completing the audit, conduct a debrief with the audit team to identify
lessons learned and areas for methodological improvements in future audits.

Conclusion
Auditing an insurance brokerage firm requires a detailed understanding of its operations
and risks. The above methodology provides a framework that covers planning, control
assessment, substantive testing, reporting, and follow-up to ensure a thorough and
effective audit process. Each audit should be tailored to the specific brokerage's risks,
complexity, and regulatory environment.
8
.
Management Letter and audit report
As an integral part of the audit, we shall prepare and submit to you, a management
letter which gives details of weaknesses detected in accounting and other internal
controls, and make practical recommendations for their rectification. The management
letter shall include formal comments from management on each of the observations and
a categorisation of observation into classes based on risk severity.
We shall also issue the auditor’s report in accordance with ISAs.
Key Emphasis of our approach
Throughout the audit process identified above, we shall work together in collaboration
with the staff and management in application of the relevant audit standards and
principles. Together we shall establish the coherence and basis of audit findings, what
to consider when recording audit evidence, drafting of the report and management letter
and coming up with the overall audit opinion, compiling clear and value adding
recommendations to address the weakness identified.
Final report, debriefing
The final report will be the agreed position following our discussions of the draft reports
with you. The Final report will be presented in accordance with agreed timetable and will
include comments by management.
A debriefing/exit session will be conducted to allow the auditor make a formal
presentation of their findings.
Other administrative matters
Use of Entity resources
We have assumed that the Company’s staff will be in a position to provide us with the
information and required documentation (i.e. reports, analysis of accounts). This
requirement is critical to the deadline being met. We will set out this information in a
preliminary meeting with management. This meeting will also enable us to give a
detailed planning of our work and allow management organise for the audit. This would
then help both of us to achieve our work in the most effective way.

9
3 Proposed Work Plan

Days

N° Key Milestones/deliverables Total

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Number
of Days
Strategy/Planning:
1 2
Meeting with key staff and review of information request.
Mobilizing and Risk Assessment:
Audit planning, review of insurance agreements, other
2 agreements, financial procedures and policies, and other 2
relevant documents. Interviews with key management staff.
Designing audit programs and procedures
Build Evidence:
Documenting, testing and evaluation of controls. Selection of
3 samples and substantive testing; 6
Verification of documents, vouching and validating the amounts
reported.
Drafting of reports (deliverables):
4 Issue of draft reports and discussion of issues with 3
management and obtaining for formal comments
Reports finalization and follow up on clarifications:
5 Receipt of formal management comments from management
and finalizing audit documentation 3
6 Audit closure meeting
7 Issuance of final report
Total Days 16
4 DMO & Partners Audit Experience

DMO & Partners is uniquely qualified to meet the requirements of the assignment
based on our broad experience in provision of audit, consulting and advisory services
to Government Organisations. We have fully automated audit processes tailored and
designed to meet the quality requirements of the audit.
In order to demonstrate our capabilities in audit of companies and companies offering
insurance intermediary services in particular, below is part of our firm and individual
experience. We have consolidated our experience of the previous audits we have
conducted. We have therefore brought our audit capability and our understanding of
the Ugandan and insurance context to respond to the requirements of this
assignment.
Specific Experience

CLIENT ASSIGNMENT DETAILS Experience

Pax Insurance Business valuation 2023 Firm experience

National Audit for NICL for the Financial Year Individual

Insurance ended 30 June 2011, 2012. experience
Company Limited Testing all transactions;
 Preparing draft and final audit
reports; and,
 Preparation of Management
Letter/Internal Control Report.
Insurance Audit for ICEA for the Financial Year Individual
Company of East ended 30 June 2012, 2013. experience
Africa Testing all transactions;
 Preparing draft and final audit
reports; and,
Preparation of Management
Letter/Internal Control Report.
BRITAM Due Diligence of BRITAM 2017 Individual
experience

Sign-Of-Hope Consolidated Audit for Sign of Hope

Project Audit for 31 December 2020.
 Testing all transactions;
 Preparing draft and final audit
reports; and,
 Preparation of Management
Letter/Internal Control Report.
Adraa Agriculture Consolidated Audit for Adraa
College (AAC) Agriculture College (AAC) for the
Financial Year ended 30 June 2017,
2018, 2019, and 2020.
 Testing all transactions;
 Preparing draft and final audit
reports; and,
 Preparation of Management
Letter/Internal Control Report.
CLIENT ASSIGNMENT DETAILS Experience
Uganda We are currently performing the project
Protestant audit of UPMB titled Strengthening
Medical Bureau Uganda Protestant Medical Bureau’s
(UPMB) Member Health Facility Systems for
Sustainability Project, Continuation. (1
March 2019 to 28 February 2022). The
project is a three-year project in the
second year of Implementation. We
perform the following activities:
 Understand UPMB's entity wide and
process level controls relevant to
Bread for the World activities,
evaluate control risk, and identify
significant deficiencies that may aid
misuse of resources and failure to
achieve objectives of the project;
 Perform tests to determine whether
UPMB complies, in all material
respects, with all the major elements
of the Bread For the World
Cooperation Agreement
 Review expenditures made by UPMB
and assess whether they are in
accordance with the Bread for the
World Cooperation Agreement;
 Review the pace of project progress
and comment on the causes of delay
and also comment on whether
implementation of activities of the
project are in line with the Bread For
the World Project Document and
Annual work plan.
 Assess compliance with the laws of
the Republic of Uganda in respect of
PAYE, NSSF, Withholding tax, and
VAT.
 Perform an audit of revenue and
expenditure of the grant for each
reporting period. Carry out audit
steps and procedures to provide
reasonable assurance of detecting
errors, irregularities and illegal acts
that could have a material direct or
indirect effect on the amounts
reported in the semester financial
report;
 Review the status of actions taken on
findings and recommendations
reported on prior audits of Bread for
the World to determine whether UMB
12
CLIENT ASSIGNMENT DETAILS Experience
has taken timely and corrective
actions on those recommendations;
 Express an opinion on whether the
semester financial report present
fairly in all material respects,
revenues received, costs incurred for
the period audited in conformity with
the terms of the cooperation
agreement and generally accepted
accounting principles or other
comprehensive basis of accounting
(including the cash receipts and
disbursements basis and
modifications of the cash basis) as
well as compliance with national
laws.

Contact Details: Marina Baganizi–

Finance Manager
Email: [email protected]
East and Horn of We are currently performing various
Africa Human project audits implemented by
Rights Defenders Defenders. Below are some of the tasks
Project (Defend performed:
Defenders)
 Understand DefendDefender's entity
wide and process level controls
relevant to programme activities,
evaluate control risk, and identify
significant deficiencies that may aid
misuse of resources and failure to
achieve objectives of the project
activities;
 Perform tests to determine whether
DefendDefenders project and
financial activities comply, in all
material respects, with all the major
elements of the various donor
agreements;
 Review expenditures made by
Defenders and assess if they are in
accordance with the donor
agreements;
 Review the pace of project progress
and comment on the causes of delay
and also comment on whether
implementation of activities of the
projects are in line with the various
Project Documents and Annual work
plan;
13
CLIENT ASSIGNMENT DETAILS Experience
 Assess compliance with the laws of
the Republic of Uganda in respect of
PAYE, NSSF, Withholding tax, and
VAT.
 Perform an audit of revenue and
expenditure of the grants for each
reporting period. Carry out audit
steps and procedures to provide
reasonable assurance of detecting
errors, irregularities and illegal acts
that could have a material direct or
indirect effect on the amounts
reported in the financial reports;
 Review the status of actions taken on
findings and recommendations
reported on prior audits of the various
projects to determine whether
DefendDefenders has taken timely
and corrective actions on those
recommendations;
 Express an opinion on whether the
financial reports present fairly in all
material respects, revenues received,
costs incurred for the period audited
in conformity with the terms of the
grant agreements and generally
accepted accounting principles or
other comprehensive basis of
accounting (including the cash
receipts and disbursements basis
and modifications of the cash basis)
as well as compliance with national
laws.

Key Contact Details: Mr. Alex Lukoye –

Finance Manager, Tel: +256772396805
Email: [email protected]
Women Human We are currently performing External
Rights Defenders Audit for the Women Human Rights
Network Uganda Defenders Network Uganda. Below are
(WHRDN-U) some of the tasks performed:

 Understand Women Human Rights

Defender Network Uganda’s entity
wide and process level controls
relevant to programme activities,
evaluate control risk, and identify
significant deficiencies that may aid
misuse of resources and failure to
14
CLIENT ASSIGNMENT DETAILS Experience
achieve objectives of the project
activities;
 Perform tests to determine whether
Women’s International Peace Centre
project and financial activities comply,
in all material respects, with all the
major elements of the various donor
agreements;
 Review expenditures made by
Women Human Rights Defenders
Network Uganda and assess whether
they are in accordance with the donor
agreements;
 Review the pace of project progress
and comment on the causes of delay
and also comment on whether
implementation of activities of the
projects are in line with the various
Project Documents and Annual work
plan;
 Assess compliance with the laws of
the Republic of Uganda in respect of
PAYE, NSSF, Withholding tax, and
VAT.
 Perform an audit of revenue and
expenditure of the grants for each
reporting period. Carry out audit
steps and procedures to provide
reasonable assurance of detecting
errors, irregularities and illegal acts
that could have a material direct or
indirect effect on the amounts
reported in the financial reports;
 Review the status of actions taken on
findings and recommendations
reported on prior audits of the various
projects to determine whether
Women Human Rights Defender’s
Network Uganda has taken timely
and corrective actions on those
recommendations;

Key Contact Details: Ms. Brenda

Kugonza – Executive Director, Tel:
+256772573398 Email:
[email protected]
Development Expenditure Verification of various
Links Consult Bread for the World Workshops
Uganda (DLC) conducted by DLC
15
CLIENT ASSIGNMENT DETAILS Experience
 We performed certain procedures to
verify conformity of expenditure with
the budget, verified the eligibility of
each expenditure item reported in the
financial report utilising the eligibility
criteria set out in the Cooperation
agreement, examined information in
the financial report and compared it
with the terms and conditions of the
Agreement as well as the underlying
support documents. Below are the
workshops where Expenditure
Verification has been conducted:
 Advocacy and Partners
workshop Uganda;
 PELUM chapters workshop
on food security and gender,
September 2019;
 Civic Action Transformation
Approach of Training of
Trainers Workshop, April
2019;
 Civic Action Transformation
Approach of Training of
Trainers Workshop Module II,
August 2019;
 Civic Action Transformation
Approach of Training of
Trainers Workshop Module
III, February 2020;
 Financial Sustainability and
Resource Mobilisation
Workshop for Regional
Training Workshop for Bread
for the World Partners in
Uganda
Key Contact Details: Ms Julie
Nakayenga– Business Development
Manager Tel:
+256393266420/+256705686773
Email: [email protected]
Women’s We conducted the project audit of WIPC
International titled Women Leading Change in Post-
Peace Centre Conflict Governance in DRC and
(WIPC) South Sudan funded by African
Women’s Development Fund (AWDF)
(1 January 2020 to 30 November 2020)
We perform the following activities:

 Understood WIPC’s entity wide and

process level controls relevant to
African Women’s Development Fund
activities, evaluate control risk, and
16
CLIENT ASSIGNMENT DETAILS Experience
identify significant deficiencies that
may aid misuse of resources and
failure to achieve objectives of the
project;
 Performed tests to determine whether
WIPC complies, in all material
respects, with all the major elements
of the African Women’s Development
Fund Agreement
 Reviewed expenditures made by
WIPC and assessed whether they
are in accordance with the African
Women’s Development Fund
Agreement;
 Reviewed the pace of project
progress and commented on the
causes of delay and also commented
on whether implementation of
activities of the project were in line
with the African Women’s
Development Fund Project Document
and Annual work plan.
 Assessed compliance with the laws
of the Republic of Uganda in respect
of PAYE, NSSF, Withholding tax, and
VAT.
 Performed an audit of revenue and
expenditure of the grant for each
reporting period. Carry out audit
steps and procedures to provide
reasonable assurance of detecting
errors, irregularities and illegal acts
that could have a material direct or
indirect effect on the amounts
reported in the semester financial
report;
 Reviewed the status of actions taken
on findings and recommendations
reported on prior audits of AWDF to
determine whether WIPC has taken
timely and corrective actions on those
recommendations;
 Expressed an opinion on whether the
financial report presented fairly in all
material respects, revenues received,
costs incurred for the period audited
in conformity with the terms of the
agreement and generally accepted
accounting principles or other
17
CLIENT ASSIGNMENT DETAILS Experience
comprehensive basis of accounting
(including the cash receipts and
disbursements basis and
modifications of the cash basis) as
well as compliance with national
laws.

Key Contact Details: Mrs. Helen Kezie-

Nwoha – Executive Director, Tel:
+256783726611/0414-698684 Email:
[email protected]

Save for Health We performed the project audit of SHU

Uganda (SHU) titled Access to Quality Health Care
Services for Rural and Urban Poor
Families in Uganda. (1 January 2018
to 31 December 2020) The project was
a three-year project. We performed the
following activities:

 Understood SHU's entity wide and

process level controls relevant to
Bread for the World activities,
evaluate control risk, and identify
significant deficiencies that may aid
misuse of resources and failure to
achieve objectives of the project;
 Performed tests to determine whether
SHU complies, in all material
respects, with all the major elements
of the Bread For the World
Cooperation Agreement
 Reviewed expenditures made by
SHU and assess whether they are in
accordance with the Bread for the
World Cooperation Agreement;
 Reviewed the pace of project
progress and comment on the causes
of delay and also comment on
whether implementation of activities
of the project are in line with the
Bread For the World Project
Document and Annual work plan.
 Assessed compliance with the laws
of the Republic of Uganda in respect
of PAYE, NSSF, Withholding tax, and
VAT.
 Performed an audit of revenue and
expenditure of the grant for each
reporting period. Carry out audit
steps and procedures to provide 18
CLIENT ASSIGNMENT DETAILS Experience
reasonable assurance of detecting
errors, irregularities and illegal acts
that could have a material direct or
indirect effect on the amounts
reported in the semester financial
report;
 Reviewed the status of actions taken
on findings and recommendations
reported on prior audits of Bread for
the World to determine whether SHU
has taken timely and corrective
actions on those recommendations;
 Expressed an opinion on whether the
semester financial report present
fairly in all material respects,
revenues received, costs incurred for
the period audited in conformity with
the terms of the cooperation
agreement and generally accepted
accounting principles or other
comprehensive basis of accounting
(including the cash receipts and
disbursements basis and
modifications of the cash basis) as
well as compliance with national
laws.

Contact Details: Asio Veronica–

Finance Manager Email:
[email protected]

19
5 Our Proposed Team
5.1 Proposed Team Leadership
In today’s business climate and central to DMO and Partners’ methodology, understanding
of client’s businesses and the risks they face is imperative. With the pool of resources at our
disposal, we find ourselves in the excellent position to resource our assistance with quality
staff, who will be able to understand your business.
Audit Team
In identifying our team, we have sought to provide you with a blend of youthful enthusiasm
and business experience, drawing on the knowledge, skill and experience of among our
best people.

Oscar Daniel MWESIGWA

Engagement Partner

Nsubuga Samuel
Director – Audit &
Assurance Specialist

Edmund Mutaka
Manager – Audit &
Assurance Specialist

Ritah Nakibuuka Lutalo

Audit Associate

Haura Nakiryowa
Audit Associate

5.2 Curriculum Vitae-Oscar Daniel Mwesigwa

Name Oscar Daniel Mwesigwa
Proposed Engagement Partner
Position
Nationality Ugandan
Home Office BMK House, 4th Floor, suite 411
P.O. Box 23376, Kampala, Uganda
Tel: +256 774 383278/+256 704 004258
Email: [email protected]

Professional qualifications

20
 University degree(s)
Year Institution Degree(s) or Diploma(s) obtained

2010 – 2012 Heriot Watt University, UK Master of Business Administration

(MBA) with specialism in Strategy
2009 Association of Chartered and Association of Chartered and Certified
Certified Accountants Accountant (ACCA) full member and
(ACCA), UK 2009 practicing Accountant
2004– 2007 Makerere University, Bachelor of Commerce, Accounting
Kampala, Uganda (First Class Honours)

Language skills
Language Reading Speaking Writing
English Excellent Excellent Excellent
Luganda Excellent Good Good
Swahili Fair Fair Fair
French Basic Basic Basic

Relevant work experience

Project (from – to) Audit of Access to Quality Health Care Services for Rural and
Urban poor in Uganda (February 2019- ongoing)
Place Kampala, Uganda
Employer Save for Health Uganda
Position Engagement Partner
Task description  Understand SHU's entity wide and process level controls relevant to
Bread for the World activities, evaluate control risk, and identify
significant deficiencies that may aid misuse of resources and failure
to achieve objectives of the project;
 Perform tests to determine whether SHU complies, in all material
respects, with all the major elements of the Bread for the World
Cooperation Agreement
 Review expenditures made by SHU and assess whether they are in
accordance with the Bread for the World Cooperation Agreement;
 Review the pace of project progress and comment on the causes of
delay and also comment on whether implementation of activities of
the project are in line with the Bread for the World Project Document
and Annual work plan.
 Assess compliance with the laws of the Republic of Uganda in
respect of PAYE, NSSF, Withholding tax, and VAT.
 Perform an audit of revenue and expenditure of the grant for each
reporting period. Carry out audit steps and procedures to provide
reasonable assurance of detecting errors, irregularities and illegal
acts that could have a material direct or indirect effect on the
amounts reported in the semester financial report;
 Review the status of actions taken on findings and recommendations
reported on prior audits of Bread for the World to determine whether
SHU has taken timely and corrective actions on those
recommendations;
 Express an opinion on whether the semester financial report
present fairly in all material respects, revenues received, costs
incurred for the period audited in conformity with the terms of the
cooperation agreement and generally accepted accounting
principles or other comprehensive basis of accounting (including the

21
 cash receipts and disbursements basis and modifications of the cash
basis) as well as compliance with national laws.
Project (from – to) Audit of various projects at DefendDefenders

Place Kampala, Uganda

Employer DefendDefenders
Position Engagement Partner
Task description  Understand DefendDefender's entity wide and process level controls
relevant to programme activities, evaluate control risk, and identify
significant deficiencies that may aid misuse of resources and failure
to achieve objectives of the project activities;
 Perform tests to determine whether DefendDefenders project and
financial activities comply, in all material respects, with all the major
elements of the various donor agreements;
 Review expenditures made by DefendDefenders and assess
whether they are in accordance with the donor agreements;
 Review the pace of project progress and comment on the causes of
delay and also comment on whether implementation of activities of
the projects are in line with the various Project Documents and
Annual work plan;
 Assess compliance with the laws of the Republic of Uganda in
respect of PAYE, NSSF, Withholding tax, and VAT.
 Perform an audit of revenue and expenditure of the grants for each
reporting period. Carry out audit steps and procedures to provide
reasonable assurance of detecting errors, irregularities and illegal
acts that could have a material direct or indirect effect on the
amounts reported in the financial reports;
 Review the status of actions taken on findings and recommendations
reported on prior audits of the various projects to determine whether
DefendDefenders has taken timely and corrective actions on those
recommendations;
 Express an opinion on whether the financial reports present fairly in
all material respects, revenues received, costs incurred for the period
audited in conformity with the terms of the grant agreements and
generally accepted accounting principles or other comprehensive
basis of accounting (including the cash receipts and disbursements
basis and modifications of the cash basis) as well as compliance with
national laws.

Project (from – to) Audit of Strengthening Uganda Protestant Medical Bureau’s

Member Health Facility Systems for Sustainability Project,
Continuation funded by Bread for the World
Place Kampala, Uganda
Employer Uganda Protestant Medical Bureau
Position Engagement Partner
Task description  Understand UPMB's entity wide and process level controls relevant
to Bread for the World activities, evaluate control risk, and identify
significant deficiencies that may aid misuse of resources and failure
to achieve objectives of the project;
 Perform tests to determine whether UPMB complies, in all material

22
 respects, with all the major elements of the Bread For the World
Cooperation Agreement
 Review expenditures made by UPMB and assess whether they are
in accordance with the Bread for the World Cooperation Agreement;
 Review the pace of project progress and comment on the causes of
delay and also comment on whether implementation of activities of
the project are in line with the Bread For the World Project Document
and Annual work plan.
 Assess compliance with the laws of the Republic of Uganda in
respect of PAYE, NSSF, Withholding tax, and VAT.
 Perform an audit of revenue and expenditure of the grant for each
reporting period. Carry out audit steps and procedures to provide
reasonable assurance of detecting errors, irregularities and illegal
acts that could have a material direct or indirect effect on the
amounts reported in the semester financial report;
 Review the status of actions taken on findings and recommendations
reported on prior audits of Bread for the World to determine whether
UMB has taken timely and corrective actions on those
recommendations;
 Express an opinion on whether the semester financial report
present fairly in all material respects, revenues received, costs
incurred for the period audited in conformity with the terms of the
cooperation agreement and generally accepted accounting principles
or other comprehensive basis of accounting (including the cash
receipts and disbursements basis and modifications of the cash
basis) as well as compliance with national laws.

Project (from – to) Audit of various projects at the Women’s International Peace
Centre

Place Kampala, Uganda

Employer Women’s International Peace Centre
Position Engagement Partner
Task description  Understand Women's International Peace Centre’s entity wide and
process level controls relevant to programme activities, evaluate
control risk, and identify significant deficiencies that may aid misuse
of resources and failure to achieve objectives of the project activities;
 Perform tests to determine whether Women’s International Peace
Centre project and financial activities comply, in all material respects,
with all the major elements of the various donor agreements;
 Review expenditures made by Women’s International Peace Centre
and assess whether they are in accordance with the donor
agreements;
 Review the pace of project progress and comment on the causes of
delay and also comment on whether implementation of activities of
the projects are in line with the various Project Documents and
Annual work plan;
 Assess compliance with the laws of the Republic of Uganda in
respect of PAYE, NSSF, Withholding tax, and VAT.
 Perform an audit of revenue and expenditure of the grants for each
reporting period. Carry out audit steps and procedures to provide

23
 reasonable assurance of detecting errors, irregularities and illegal
acts that could have a material direct or indirect effect on the amounts
reported in the financial reports;
 Review the status of actions taken on findings and recommendations
reported on prior audits of the various projects to determine whether
Women’s International Peace Centre has taken timely and corrective
actions on those recommendations.
Project (from – to)
Country Audit of public health systems for the Government of
Zimbabwe on behalf of Global Fund (2016)
Place Harare, Zimbabwe (Countrywide)
Employer Global Fund
Position Finance Specialist
Task description  I was one of the finance finance specialists in the review of the health
systems within the Government of Zimbabwe. As part of a wider
team, my role is to perform a fidiciary risk assessment on the
Implementation arrangements (Objective 3 of GF Interventions) of the
Global Fund Interventions. This should help to determine of the
systems available in country are effective in delivering the
intervention directly to the intended beneficiaries under the three
diseases Malaria, HIV and Tuberculosis.
 This involved meeting with various stakeholders within the
Government as a Principal recepient of funding as well as other Civil
Society organisations, Local Fund Agents, Auditor General among
other stakeholders e.g. Minstry of Health, MCAZ, among others
 The result of this is to advise the Governemnt of Zimbabwe on how
best to effectively and efficiently deliver sustainable results for the
entire country. This assessment is carried out on behalf of the Global
Fund.
 The results of this work were published on the global fund website.

Project (from – to) Country Audit of public health systems for the Government of
Malawi on behalf of Global Fund (2017)
Place Lilongwe, Malawi (Countrywide)
Employer Global Fund
Position Finance Specialist
Task description  I was the lead financial management specialist in the review of the
health systems within the Government of Malawi. As part of a wider
team, my role is to perform a fidiciary risk assessment on the
Implementation arrangements (Objective 3 of Implementation of GF
Interventions) of the Global Fund Interventions. This should help to
determine of the systems available in country are effective in
delivering the intervention directly to the intended beneficiaries under
the three diseases Malaria, HIV and Tuberculosis.
 This involved meeting with various stakeholders within the
Government as a Principal recepient of funding as well as other Civil
Society organisations, Local Fund Agents, Auditor General among
other stakeholders e.g. Minstry of Health, Central Medical Stores
(CMST) for Head office and around Mzuzu, Nkata Bay, Salima
among others

24
  The result of this is to advise the Governemnt of Malawi on how best
to effectively and efficiently deliver sustainable results for the entire
country. This assessment is carried out on behalf of the Global Fund.
 The results of this work were published on the global fund website.

Project (from – to) Cash Program Audit, Nigeria National Primary Health Care
Development Agency (NPHCDA), Abuja Nigeria, 2015

Place Abuja, Nigeria (Carried out countrywide)

Employer GAVI
Position Lead Finance Specialist
Task description  I was the field team leader in performing a Cash Program Audit for
NPHCDA in Nigeria. The primary objective of a CPA was to ensure
that grants disbursed (e.g. ISS, INS, HSS, VIG and Operational
Support for campaigns) are spent in accordance with the terms and
conditions agreed with Gavi and that the resources are being used
for intended purposes. My work involved ensuring that:
 Grant accounts/ expenditures are properly maintained by NPHCDA,
are up to date and accurately reported in accordance with the
applicable accounting standards;
 Expenditures incurred by NPHCDA using Gavi funds and resources
have occurred, are accurate and were eligible in accordance with: the
approved proposal budgets and work plans and terms and conditions
of the Aide-memoire (AM) signed with Gavi (in July 2012), the
relevant Decision Letters; and the Partnership Financing Agreement
(signed in December 2013);
 The designated bank accounts as described in the signed Aide-
memoire have been maintained in accordance with the provisions in
the Aide-memoire;
 Funds transferred and advances to states/provinces and other
implementing agencies at decentralized levels are used for the
intended purposes and timely liquidated;
 Procurement incurred had been undertaken in a fair and transparent
manner, and value for money was achieved;
 Assets procured from the grant funds exist and had been provided to
the intended beneficiaries; and Action plans resulting from both
internal and external audits (including Gavi’s 2014 CPA) are duly
implemented and followed up at an appropriate level or that a realistic
action plan for further remediation is in place.
 The results of this process and the report were submitted to Gavi and
published.
Certification
Certification:
I declare that the information provided in this CV is accurate and hereby provide authorization
to
undertake whatever inquiries that may be considered reasonable and necessary in the course
of the assessment process, in relation to the information in this curriculum vita relating to my
suitability for the position for which I have been nominated
Signed: Date:

25
 31 August 2021

5.3 Curriculum Vitae – Nsubuga Samuel

Name: Nsubuga Samuel
Title: Director Audit
Nationality: Ugandan
Home Office: P.O.Box 23376 Kampala, Uganda
BMK House, 4th Floor, suite 411
Telephone: +256 772985367
Office: +256 393 000 213
Email: [email protected]

Professional qualifications:
CPA , Institute of Certified Public Accountants of Kenya(ICPAK)
University degree(s)
 Master of Business Administration MUK (On going)
Language skills:
Language Reading Speaking Writing
English Fluent Fluent Fluent
Luganda Fluent Fluent Fluent

Relevant work experience in conducting insurance financial audits

Insurance Company of East Africa
Place Uganda

Position Audit Manager

Task description For a period of 4 years, I was responsible for the overall execution of the
field work and preparing the audit partner in forming an audit opinion.
Sam conducted several statutory audit assignments for both local and
multinational clients often within tight reporting deadlines. These
involved carrying out business strategic analysis, and assessment of
strategic risks, assessment of the control environment, business process
analysis, the risks associated with those processes and the controls
necessary to mitigate those risks.
He recommended actions for management to implement depending on
the particular clients circumstances in order to assure stable systems,
effectiveness and efficiency of operations and data integrity and
security.
As a manager in the audit department, Sam’s work involved ensuring

26
 assignments are properly planned and executed and to maintain proper
liaison with clients.

National Insurance  Audit of general and life insurance

Corporation  Preparation of an information memorandum;
 Preparation of financial statements for purposes of divestiture;
 Participation in the pre-bid evaluation of potential investors;
 Preparation and manning of data room;
 Liaising between the audit teams performing the due diligence
exercises on behalf of the potential investors and management of
the corporation;
Held meetings with Privatisation Unit;

Insurance company  Audit of general and life insurance

of East Africa - ICEA  Due diligence assignment

Lion of Kenya  Due diligence of NIC (T) on behalf of ICEA and Lion of Kenya

Certification:
I declare that the information provided in this CV is accurate and hereby provide authorization to
undertake whatever inquiries that may be considered reasonable and necessary in the course
of the assessment process, in relation to the information in this curriculum vita relating to my
suitability for the position for which I have been nominated
Signed: Date:

05 November 2022

5.4 Curriculum Vitae - Edmund Mutaka

Name: Mutaka Edmund Eric
Title: Audit Senior
Nationality: Ugandan
Home Office: P.O.Box 23376 Kampala, Uganda
BMK House, 4th Floor, suite 411
Telephone: +256 782 127645
Office: +256 393 000 213
Email: [email protected]

Professional qualifications:
CPA Course-Ongoing, Institute of Certified Public Accountants of Uganda(ICPAU)
University degree(s)
 Master of Science in International Trade Policy and Trade Law, Lund University, Sweden
 Master Diploma in International Trade Policy and Trade Law. Lund University, Sweden
 Bachelor of International Business (Second Class-Upper),Makerere University
Kampala(2007).

27
Language skills:
Language Reading Speaking Writing
English Fluent Fluent Fluent
Luganda Fluent Fluent Fluent
Swahili Fair Fair Fair

Relevant work experience in conducting capacity/micro assessments or financial

audits
Project (from – OIG Country Audit for Republic of South Sudan on behalf of the
to) Global Fund 2015
Place South Sudan
Employer Global Fund

Position Finance Specialist

Task description I was among the team that executed the country audit for the funds
granted by Global fund. Key among the activities was to ensure that
the grants given to South Sudan were utilized as per budgets and
work plans and in compliance with Global Fund standards. I
specifically reviewed the expenditure at some of the Sub-receipents
of Global Fund which include; Save the Children,Interchurch Medical
Assistance(IMA)
We reviewed each sub-receipeint programme expenses to ensure
that accountability was done, programme activities were executed as
planned and results achieved as evidenced by end of programme
reports and that value for money was achieved. Key among among
the activities performed was physical verification of distribution of
LLINs(treated mosquito nets), evidence of receipt and distribution
malaria drugs and ARVs in the various medical facilities.

Project (from – OIG Country Audit for Republic of Tanzania on behalf of the
to) Global Fund (2015)
Place Tanzania
Employer Global Fund
Position Finance Specialist
Task description I was among the team that executed the country audit for the funds
granted by Global fund. Key among the activities was to ensure that
the grants given to Tanzania were utilized as per budgets and work
plans and in compliance with Global Fund standards. I specifically
reviewed the expenditure at National Malaria Control Programme,
National Aids Control Programme and Red Cross of Tanzania. We
reviewed each programme expenses to ensure that accountability
was done, programme activities were executed as planned and
results achieved as evidenced by end of programme reports and that
value for money was achieved.

Project (from – Systems Review Audit at Trade Policy Training Centre in Africa

28
 to) (Trapca), 2012
Place Tanzania
Employer ESAMI Arusha Tanzania funded by the Swedish International
Development Agency (SIDA)
Position Audit Specialist
Task description For the four year period running 2008 to 2011. We carried out a
systems audit to confirm whether the systems in place enhanced
proper utilization of the donor funds and that the funds were used for
the furtherance of the donor programmes. The results showed that
the institution (Trapca) had sufficient and effective systems in place
and that the donor funds were properly utilized for the donor
programmes. SIDA therefore, continued funding the programme for
next five years ending 2015.

Project (from – Investigative Audit on East African Communities Organisation for

to) management of Lake Victoria Resources (ECOVIC) funded by
SIDA, 2010
Place Uganda, Kenya and Tanzania
Employer East African Communities Organization for management of Lake
Victoria Resources (ECOVIC) funded by SIDA
Position Audit Specialist
Task description Conducted investigations into activities of ECOVIC covering Uganda,
Kenya and Tanzania for the period 2008 to 2009.We carried out an
investigation under the supervision of Mr. Ssenoga David (now partner
at SDS&Company), to confirm whether the donor funds were utilized
as per the donor agreement and the results showed that funds were
not utilized as per the agreement and therefore, SIDA withdrew its
funding to the organisation.

5.5 Curriculum Vitae of Ritah Lutalo Nakibuka

Name Ritah Lutalo Nakibuka
Title Associate
Nationality Ugandan
Home Office BMK House, 4th Floor, suite 411
, P.O. Box 23376,
Kampala, Uganda
Tel: +256702947080
Email: [email protected]

Professional qualifications
University degree(s)
Date (mm/yyyy – Institution Degree(s) or Diploma(s) obtained
mm/yyyy)
07/2018 – Amity University India,
ongoing Master of Business Administration
11/2016 – The Chartered Institute of
ongoing Procurement (CIPS-UK) Professional Diploma in Procurement &
Supply (Ongoing Level Six)

29
02/2015 – University of Kwazulu-Natal,
12/2015 Durban, South Africa Bachelor of Commerce Honours in
Economics
02/2012 – University of Kwazulu-Natal, Bachelor of Commerce in Economics &
12/2014 Durban, South Africa Supply Chain Management
Professional training(s)
Date (mm/yyyy – Institution and title of training
mm/yyyy)
11/2017 Bread For the World; Financial Reporting Standards for Bread For the
World funded projects and project auditing

Language skills
Language Reading Speaking Writing
English Excellent Excellent Excellent
Luganda Excellent Good Fair

Countries of Working Experience:

Uganda

Relevant Project Audit Experience

Project (from – to)

Audit of Access to Quality Health Care Services for Rural and Urban
poor in Uganda (February 2019- ongoing)

Place Kampala, Uganda

Employer Save for Health Uganda
Position Audit Associate
Task description  Performed tests to determine whether the organisation complied, in all
material respects, with all the major elements of the Bread for the
World Cooperation Agreement
 Performed tests to determine whether Bread for the World funds were
used exclusively for the purpose of the project and in accordance with
the cooperation agreement;
 Reviewed expenditures made by SHU and assessed whether they were
in accordance with the Bread for the World Cooperation Agreement;
 Reviewed the pace of project progress and commented on the causes of
delay and also commented on whether implementation of activities of
SHU are in line with the Bread for the World Project Document and
Annual work plan.
Project (from – to)
Audit of Enhanced Safety and Protection of Human Rights Defenders
in East Africa, Continuation funded by Bread for the World (June 2019-
Ongoing)
Place Kampala, Uganda
Employer DefendDefenders
Position Audit Associate
Task description  Performed tests to determine whether the organisation complied, in all
material respects, with all the major elements of the Bread for the

30
 World Cooperation Agreement
 Performed tests to determine whether Bread for the World funds were
used exclusively for the purpose of the project and in accordance with
the cooperation agreement;
 Reviewed expenditures made by DefendDefenders and assessed
whether they were in accordance with the Bread for the World
Cooperation Agreement;
 Reviewed the pace of project progress and commented on the causes of
delay and also commented on whether implementation of activities of
DefendDefenders are in line with the Bread for the World Project
Document and Annual work plan.
Project (from – to) Audit of Protecting Civic Space for Human Rights in East and Horn of
Africa funded by the Ministry of Foreign Affairs of Finland for the year
ended 31 December 2019
Place Kampala, Uganda
Employer DefendDefenders
Position Associate
Task description  Performed tests to determine whether the organisation complied, in all
material respects, with all the major elements of the Grant Agreement
with the Ministry of Foreign Affairs of Finland;
 Performed tests to determine whether the Ministry of Foreign Affairs of
Finland funds were used exclusively for the purpose of the project and in
accordance with the cooperation agreement;
 Reviewed expenditures made by DefendDefenders and assessed
whether they were in accordance with the Grant Agreement.
 Reviewed the pace of project progress and commented on the causes of
delay and also commented on whether implementation of activities of
DefendDefenders are in line with the Project Document and Annual work
plan.
Project (from – to) Audit of Strengthening Uganda Protestant Medical Bureau’s Member
Health Facility Systems for Sustainability Project, Continuation
funded by Bread for the World
Place Kampala, Uganda
Employer Uganda Protestant Medical Bureau (UPMB)
Position Audit Associate
Task description  Performed tests to determine whether the organisation complied, in all
material respects, with all the major elements of the Bread for the
World Cooperation Agreement
 Performed tests to determine whether Bread for the World funds were
used exclusively for the purpose of the project and in accordance with
the cooperation agreement;
 Reviewed expenditures made by UPMB and assessed whether they
were in accordance with the Bread for the World Cooperation
Agreement;
 Reviewed the pace of project progress and commented on the causes of
delay and also commented on whether implementation of activities of
UPMB are in line with the Bread for the World Project Document and
Annual work plan.

31
Certification

Certification:
I declare that the information provided in this CV is accurate and hereby provide authorization to
undertake whatever inquiries that may be considered reasonable and necessary in the course
of the assessment process, in relation to the information in this curriculum vita relating to my
suitability for the position for which I have been nominated
Sign: Date:

15 August 2021

5.6 Haura Nakiryowa -Audit Associate

Name Nakiryowa Haura
Title Business Support Officer
Nationality Ugandan
Home Office Philip House, Corner of Yusuf Lule & Coryndon Road, P.O. Box 23376,
Kampala, Uganda
Tel: +2567772039994/0702-316512
[email protected]
Date (from – to) Institution Degree(s) or Diploma(s) obtained:

08/2009 - 08/2012 Makerere Business Diploma in Accounting

Instutute

Professional training(s)
Date (from – to) Institution Degree(s) or Diploma(s) obtained:
2016 to date Institute of Certified
Public Accountants of Certified Public Accountant-Level 3 Ongoing
Uganda

Language skills:
Language Reading Speaking Writing
English Fluent Fluent Fluent
Luganda Fluent Fluent Fluent

Relevant Project Audit Experience:

Project (from – to) Internal Audit of East and Horn of Africa Human Rights
Defenders Project (Ongoing)
Place Uganda
Employer East and Horn of Africa Human Rights Defenders Project- Uganda

32
Position Associate
Activities Peformed a) Assist in planning and scale of internal audit engagements
b) Review the end to end Human Resource Process and indentify any
gaps that require manangement attention
c) Review expenses and operations for compliance to:
 Financial Policies and procedures
 Donor Agreements
 Procurement Policies and Prcocedures
d) Verify wether expenses are a complete presentation of authorised
expenditures that arise from the purchase of goods and services
e) Conduct substantive testing covering the following key areas:
 Petty Cash;
 Procurement;
 Advances to staff and Implementing Partners
 Unspent funds on amounts advanced to staff and
implementing partners
 Workshops, salary advances,perdiem, travel expenses and
other cash based activities
 Fixed Asset Verifiction
f) Indentify gaps within the internal control processes that require
management attention
g) Conduct a completeness test to determine wether amounts
included in the bank statements for the various accounts
correspond to the amounts posted in the accounting system as
expenses
h) Provide feedback to management on key issues that require
management attention

Project (from – to) External Audit of Uganda Protestant medical bureau

Place Uganda
Employer Uganda Protestant Medical Bureau
Position Assocaite
Activities a) Performed tests to determine whether the organisation
Performed complied, in all material respects, with all the major elements
of the Bread for the World Cooperation Agreement
b) Performed tests to determine whether Bread for the World
funds were used exclusively for the purpose of the project and
in accordance with the cooperation agreement;
c) Reviewed expenditures made by UPMB and assessed
whether they were in accordance with the Bread for the World
Cooperation Agreement;
d) Reviewed the pace of project progress and commented on the
causes of delay and also commented on whether
implementation of activities of UPMB are in line with the Bread
for the World Project Document and Annual work plan.

Project (from – to) Internal Audit of Save for Health uganda

Place Uganda
Employer Save for health Uganda
Position Assocaite

33
Activities a) Performed tests to determine whether the organisation
Performed complied, in all material respects, with all the major elements
of the Bread for the World Cooperation Agreement
b) Performed tests to determine whether Bread for the World
funds were used exclusively for the purpose of the project and
in accordance with the cooperation agreement;
c) Reviewed expenditures made by Save for Health and
assessed whether they were in accordance with the Bread for
the World Cooperation Agreement;
d) Reviewed the pace of project progress and commented on the
causes of delay and also commented on whether
implementation of activities of Save for Health are in line with
the Bread for the World Project Document and Annual work
plan.

Project (from – to) External Audit of Agriterra

Place Kampala, Uganda
Employer Agriterra
Position Associate
Activities a) Indentify gaps within the internal control processes that require
Performed management attention
b) Conduct substantive testing covering the following key areas:
 Petty Cash;
 Procurement;
 Advances to staff
 Unspent funds on amounts advanced to staff
 Workshops, salary advances,perdiem, travel expenses and
other cash based activities.
c) Provide feedback to management on key issues that require
management attention

Certification

Certification:
I declare that the information provided in this CV is accurate and hereby provide authorization
to undertake whatever inquiries that may be considered reasonable and necessary in the
course of the assessment process, in relation to the information in this curriculum vita relating
to my suitability for the position for which I have been nominated.
Sign: Date:

15 August 2021

34
35
6 Our Quality Assurance Framework

DMO & Partners views the outcome of a quality audit as the delivery of an appropriate
and independent opinion in compliance with the auditing standards. It is about the
processes, thought and integrity behind the audit report. This means, above all, being
independent, compliant with our legal and professional requirements, and offering insight
and impartial advice to you, our client.
DMO & Partners’s Audit Quality Framework consists of seven key drivers combined with
the commitment of each individual in DMO & Partners as detailed below;

36
 Relevance to National Water And Sewerage Corporation
Driver
Insurance Co. (NWSCIC) engagement
Audit quality is a part of our culture and values and therefore non-
negotiable.

Tone at the Tone at the top is the umbrella that covers all the drivers of audit
top quality through a focused and consistent voice. The engagement
partner, Oscar Daniel Mwesigwa, will set the audit strategy and will
commit a significant proportion of his time throughout the audit,
directing and supporting the team.

Rigorous client and engagement acceptance and continuance

policies and processes are vital to the ability of DMO & Partners to
Association
provide high-quality professional services to National Water And
with the right
Sewerage Corporation Insurance Co. (NWSCIC). This ensures
clients
that any independence threats are identified at the onset of the
audit and mitigation measures put in place.

Clear We dedicate significant resources to keeping our standards and

standards tools complete and up to date.
and robust
audit tools

We know that the number of people engaged in an audit does not

Recruitment, necessarily equate to the quality of the audit.
development
and However, we take great care to assign the right people to the audit
assignment engagement based on a number of factors including their skill set,
of capacity, relevant professional and audit of Not-for-profit entities
appropriately experience, and the nature of this particular engagement.
qualified
personnel Specifically, all the engagement team members have adequate
experience with the audit requirements.

Our professionals bring you up-to-the-minute and accurate

technical solutions and, together with our specialists, are capable
of solving complex audit issues and delivering valued insights.

Commitment All our people are committed to maintaining technical competence

to technical and complying with applicable regulatory and professional
excellence development requirements. This personal accountability forms part
and quality of our culture.
service
delivery We promote technical excellence and quality service delivery
through training and accreditation, developing business
understanding and industry knowledge, investment in technical
support, development of specialist networks, and effective
consultation processes.

Performance We understand that how an audit is conducted is as important as

of effective the final result. Our drivers of audit quality maximize the
and efficient performance of the engagement team during the conduct of every
audits audit.

37
 Relevance to National Water And Sewerage Corporation
Driver
Insurance Co. (NWSCIC) engagement
We expect our people to demonstrate certain key behaviors in the
performance of effective and efficient audits. We will be delighted
to highlight key areas of improvement in National Water And
Sewerage Corporation Insurance Co. (NWSCIC)’s internal control
systems.

We focus on meeting the needs of National Water And Sewerage

Corporation Insurance Co. (NWSCIC)while auditing. To achieve
this goal, we employ a broad range of mechanisms to monitor our
performance, respond to feedback and understand our
opportunities for improvement.

DMO & Partners operates a formal program to actively solicit

Commitment
feedback from clients on the quality of specific services that we
to
have provided.
continuous
improvement
At the end of each audit engagement, DMO & Partners will send a
Client Satisfaction Survey to solicit feedback on how we can
improve on the services rendered to National Water And
Sewerage Corporation Insurance Co. (NWSCIC)based on the
current engagement. This is also particularly important in
maintaining communication throughout our engagement period as
institutional auditors.

38
7 Contact Us

Daniel Mwesigwa Paul Kalumba

Partner Concurring Partner – Quality Review
DMO & Partners Partner
Certified Public Accountants DMO & Partners
BMK House, 4th Floor, suite 411 Phillip Hosue
P.O. Box 7519, Kampala BMK House, 4th Floor, suite 411
Uganda P.O. Box 7519, Kampala
Tel: 256 (393) 000213 Uganda
Cell: 256 (774) 382378 Tel: 256 (393) 000213
E: [email protected] Cell: 256 (774) 382378
E: [email protected]

Samuel Nsubuga
Director Audit
DMO & Partners
BMK House, 4th Floor, suite 411
P.O. Box 7519, Kampala
Uganda
Tel: 256 (393) 000213
Cell: 256 (774) 382378
E: [email protected]

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