Auditoria ba ONG no Projetu ho Fundu Doador
Donor audits are their own discipline. The question isn't just "are the financial statements fair?" — it's "was every dollar spent on what the grant agreement says, documented the way the donor requires, within the budget lines approved?" A generalist audit approach misses that.
Primos Bo'ot has audited donor-funded projects and NGO programmes in Timor-Leste since 2013. We work from the grant agreement first — its eligibility rules, procurement thresholds, reporting templates and audit clause — and build the engagement around what your donor actually requires.
What donor audits cover
A typical project audit tests expenditure against the grant budget, verifies supporting documentation (procurement records, contracts, payroll, receipts), checks compliance with the donor’s eligibility and procurement rules, and reports in the format the donor prescribes. Many donors also require a management letter covering internal-control observations.
Organisational audits look at the NGO itself — its financial statements, controls and governance — and are increasingly requested by donors before committing multi-year funding.
Common findings — and how to avoid them
- Missing procurement documentation for purchases above donor thresholds
- Expenditure charged to the wrong budget line without an approved reallocation
- Payroll costs not supported by timesheets where the grant requires them
- Exchange-rate and cash-handling differences left unreconciled
- Asset registers not maintained for donor-funded equipment
Timing and process
Most donor audits are driven by a reporting deadline in the grant agreement. Work backwards from that date and allow four to eight weeks: scoping and document list first, fieldwork at your office, then a draft report discussed with management before the final is issued to you and — where required — your donor.
If your project is mid-cycle and you want to know where you stand before the formal audit, we also run pre-audit health checks: a short engagement that finds the documentation gaps while there is still time to close them.
Pergunta baibain
Our donor requires an "independent external auditor". Do you qualify?
Our audit practice is led by two chartered auditors and is independent of the organisations we audit. Donor eligibility criteria vary, so send us the audit clause from your grant agreement and we will confirm against it directly — before you commit to anything.
Can you audit a project implemented outside Dili?
Yes. We run fieldwork across Timor-Leste — municipal project sites included. Travel is scoped and agreed in the engagement letter, not billed as a surprise.
What should we prepare before the auditors arrive?
The grant agreement and approved budget, the general ledger for the project, bank statements, procurement files, payroll records with timesheets, and prior audit reports if any. We send a full document list at scoping so nothing is a surprise.
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- Emailinfo@primosboot.com
- Phone+670 7831 8131