External Auditor

TERMS OF REFERENCE

Financial Audit of Social Economic Welfare Development in Disaster Prone Area, Jambi and Bengkulu, Sumatera, Indonesia – Project For Yayasan KARINA
 

1.      OBJECTIVE

The objective of the assignment is to audit the accounts and evaluate the financial management practices of Yayasan KARINA’s Financial Statement of Social Economic Welfare development in disaster prone Area Jambi, Bengkulu, Sumatera, Indonesia Project, period April 2010 up to April  2012.
Total project budget is IDR 3,068,756,700 purposed for Program CBDRR, Social Economic Development, Health Service, Capacity Building, Monitoring and Evaluation and Operational Cost of 408 beneficiaries in 342 beneficiaries in Jambi. Budget for this audit will be charged to Social Economic Welfare development in disaster prone area in Jambi, Bengkulu, Sumatera Indonesia, Project Budget (P0830)

2.      SCOPE

The selected auditor shall conduct the following tasks:
·         Audit and review the accounts of Financial Statements for Social Economic welfare development in disaster prone are Jambi, Bengkulu, Sumatera, period April  2010 up to April 2012.
·         Certify that the funds were utilized for their intended purposes according to the terms in the project Memorandum of Understanding ( MOU );
·         Produce a management report on the evaluation of the financial management practices of Social Economic welfare development in disaster prone are Jambi, Bengkulu - Sumatera Project indicating the strengths and weaknesses, as well as corrective measures needed to ensure proper financial management.
·         Review the financial aspects of procurement of goods ( purchase orders, tendering process and supporting documents );
·         Review all significant contracts and audit all costs paid by Social Economic Welfare Development in disaster prone area Jambi, Bengkulu, Sumatera Project,
·         Assess the Financial and Administrative Manual to ensure that the manual is complete and that it reflects the procedures of current fiscal and administrative management practices and procedures;
·         Assess the internal controls of Social  Economic Welfare development in disaster prone area Jambi, Bengkulu, Sumatera Project, including controls related to personnel management, procurement, invoicing for services rendered, inventories, assets  (cash, bank, fixed assets, etc ); and,
·         Any other related financial and administrative matter that may arise during the course of the assignment.

3.      ROLE OF THE AUDITOR
The selected auditor shall meet with KARINA’s Executive Director prior to the audit and after the audit to review his findings, prior to finalizing the report.
 
4.      OUTPUT
The report shall describe the major findings arising from the work performed together with appropriate recommendations, both in English and in Bahasa Indonesia. The report shall also include an audit opinion and management letter of Social Economic Welfare Development in disaster area Jambi, Bengkulu, Sumatera Project.

5.      REFERENCES
The auditor shall consult the following documents in conducting this assignment:
·         KARINA’s Notary Deed and any subsequent amendments, as well as KARINA’s Statute;
·         Contracts for all staff; Social Economic Welfare Development in disaster area prone Jambi, Bengkulu, Sumatera Project.
·         MOUs and project agreements for all projects to be audited;
·         Caritas Internationalis Minimum Financial Standards;
·         Yayasan KARINA’s Financial and administrative guidelines; and,
·         Yayasan KARINA’s Human Resource Manual.
 
Interested applicants or organization should submit their CV or proposal and details for the jobs that has been audited by e-mail to: sdmkarina@gmail.com at the latest Saturday, 4 February 2012 at 05.00 pm.