Yayasan Harapan Permata Hati Kita (YAKITA)
required Auditor for program "Drug Abuse & Addiction Intervention
Response and Preventing HIV in Aceh", supported by Caritas Germany and
Caritas Italiana, with the following TOR:
TOR
Financial
Evaluation on Project of
“Drug Abuse
& Addiction Intervention Response
and Preventing HIV in Aceh”
P.416-012/2011- AO/2011/054
Project summary
The program of
“Drug Abuse & Addiction Intervention Response and Preventing HIV Aceh” with
project no. P.416-012/2011- AO/2011/
It was located at
Dusun Seroja, Desa Lamteumen Timur, Kecamatan Setui, Banda Aceh. In
implementing this project, YAKITA is supported by Caritas Germany and Caritas
Italiana. This project will be ended on April 2014, and the last 9 month
period (August 2013-April 2014) is called No Cost Extension Period (NCEP).
Objective
The objective
of the audit are:
- to provide an independent professional opinion on the
project financial statements of YAKITA on “Drug Abuse & Addiction
Intervention Response and Preventing HIV in Aceh with project number
P.416-012/2011 – AO/2011/054 for period of 1 August 2011 to 30 April 2014,
which includes an opinion on the eligibility of expenditure and compliance with
the relevant legal agreements.
- to provide a professional assessment on the financial
management, the bookkeeping system and the procedures for internal controls.
Coverage of the
Audit
The audit would cover the sources and application of
funds.
Scope
The audit should
be carried out in accordance with the relevant standards of auditing and will
include such tests and controls as the auditor may consider necessary. In
conducting the audit, special attention should be paid on the following:
·
Audit and
review the accounts of Financial Statements for “Drug
Abuse & Addiction Intervention Response and Preventing HIV in Aceh” P.416-012/2011- AO/
·
To examine a
representative sample of payment transactions of the projects, including
accuracy and completeness of records and evidence of exchange transactions from
foreign into national currency of funds received for the program
·
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 summarizing the observations on the accountability and
internal control issues on the evaluation of the financial management
practices of “Drug Abuse & Addiction Intervention
Response and Preventing HIV in Aceh” P.416-012/2011- AO/
1. Comments and observations on the accounting records,
systems and controls that were examined during the course of audit.
2. Specific deficiencies and areas of weakness in systems
and controls and recommendation for improvement.
3. Matters that have come to the attention during the audit
which might have significant impact on the implementation of the project.
4. Any other matter that the auditor considers significant
to report to the management.
The observations
in the management letter must be accompanied by the implications, suggested
recommendations from the auditors and the management comments on the
observations/ recommendations.
·
Review all significant contracts
and audit all costs paid by “Drug Abuse & Addiction Intervention
Response and Preventing HIV in Aceh” P.416-012/2011- AO/
· Any other related financial and administrative matter
that may arise during the course of the assignment.
Auditor Profile
· Public accounting firm, registered in Indonesia,
· Third independent party, with no secondary interest in
the project or with the parties involved in this audit.
· Good knowledge and understanding of general accounting
procedure,
· Minimum 5 years of experience in particularly auditing
nonprofit organization is preferable,
· Good understanding of English in oral and written is
preferable.
Bidding
information
All interested
third parties should submit their proposal according to the ToR at the
latest on 20 April 2014. The proposal should at least include:
· A letter of interest facilitating the audit,
· A work plan and proposed time schedule for the audit,
· A methodology overview used during the audit,
· A budget, including all professional, transportation,
tax and other costs,
· CVs of the staff/consultants you are planning to use
Proposals
should be sent to YAKITA and CARITAS Germany via email to yakita@cbn.net.id, and cc to fie.osman@gmail.com and car
Payment
installment
Upon agreement
on audit fee between the auditor and YAKITA Ciawi, an invoice must be submitted
to YAKITA Ciawi for payment purposes. The payment schedule is as follows:
· Contract signing by both parties, 25% of the payment
will be installed.
· The second installment will be paid as the audit phase
has finished as per time frame (25% of contract payment).
· The remaining payment will be installed after the final
report submitted (50%).
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 project
of “Drug Abuse
& Addiction Intervention Response and Preventing HIV in Aceh” P.416-012/2011- AO/
References
The auditor
shall consult the following documents in conducting this assignment:
· Contracts for all staff;
· All MOUs and project agreements for all projects to be
audited;
· YAKITA and CARITAS financial and administrative
guidelines.
Timing
The initial
contract period is for 11 days (19 – 30 May 2014). An extension of the contract
period is subject to the common appraisal of the auditor and YAKITA during the
initial phase of the audit.
Reporting
The final
reports (three hardcopies document) would be expected to be submitted after the
audit has been completed (not more than 2 weeks), and should be issued in
English to YAKITA and CARITAS Germany.
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