Dear all,
Caritas Keuskupan Sibolga is looking for an External Auditor who will perform an project audit service for 4 projects (SamaeriLivelihood Project, Gender Projects, Health Project, Lahusa Gomo Livelihood Project).
Interested applicants will be invited to submit their proposal by latest 30 September 2014, and please addressed to references written in point 7 (Proposal Submission) as follow:
and CC to:
Please feel free to read the Term of Reference as written below.
Kindly to be informed, please do not address your application to this email.
Thank you very much.
Regards,
Yusnita Lase
Act. HRD of Caritas Keuskupan Sibolga
Jl. Jp. Vallon Ujung Km. 3 Desa Sifalaete
Gunungsitoli, Nias
North Sumatera
Indonesia
AUDIT SERVICE FOR 4 CKS PROJECTS
(Samaeri Livelihood Project, Gender Project,
Health Project & Lahusa Gomo Livelihood Project)
1. THE BACKGROUND OF CARITAS KEUSKUPAN SIBOLGA (CKS)
The Diocesan Caritas of Sibolga is the development and relief agency of the Catholic Church in the Diocese of Sibolga with the aim of endorsing, also in cooperation with other organisms, the capacity of the Diocesan community to promote human development, social justice and peace, with a particular attention given to the poorest and with a predominant pedagogic component. As part of its response to the 28 March earthquake and to long-term poverty in Nias, Caritas is implementing a programme in Nias Island. This is an integrated programme that covers many different sectors. Caritas has been operating in the island since the tsunami. It is Caritasaim to reach and support Nias people who are spread out over a wide area and living in extremely poor conditions.
2. THE PROJECT CONTEXT
There are 4 (four) numbers of CKS project that are going to be audited. They are (1) Samaeri Livelihood Project, (2) Gender Project, (3) Health Project and (4) Lahusa Gomo Livelihood Project. The description of each project is as followed:
Samaeri Livelihood Project. This project is a collaborative project between L-Samaeri and CKS. The goal of the project is community livelihood condition is increased through farmers capacity building & family business management. The project has targeted 6 villages (Lasara Bagawu, Iraonogeba, Sisobaoho, Sisobandrao, Onolimbu Raya and Ononamolo) in West Nias Sub-District with the total population is around 941 households or 4.534 people. The project period is 1 July 2013 until 30 June 2014. No cost extension until 31 August 2014. The project is supported by Caritas Italiana.
Gender Project. The goal of the project is the practice of gender inequality at schools in the district of Nias and Gunungsitoli is reduced. The strategy of the project is to do gender awareness promotion for teachers and students. The implementation of the project collaborated with the Department of Education of Gunungsitoli Municipality and Nias District. Initially the project duration was from 1 January 2012 to 31 December 2013 and then extended again until 30 June 2014. This project is supported by CaritasItaliana.
Health Project. The project goal is the quality of community health in Nias is increased. The project has underwent two phases. The first phase of the project targeted 8 sub-villages in Amandraya and Gomo parish pastoral areas. The project has given particular attention to improve the quality of nutrition of the children under 5 years old and pregrant women. The first phase project period is 1 July 2011 until 30 June 2013. After the completion of first phase project, the project was then replicated. The replication phase targeted difable group of people as main beneficiary by collaborating with Alma Sisters. The goal is inclusion for difable and status increment of people's health in Nias' territory. The project period is 1 August 2013 until 31 July 2014. The project is supported byCaritas Italiana
Lahusa Gomo Livelihood Project. This project is a collaborative project between Yayasan Pengembangan KesejahteraanMasyarakat (YPKM) Keuskupan Sibolga and Caritas Keuskupan Sibolga (CKS) by promoting livelihood through CU development. The target coverage area is Lahusa and Gomo Sub-District, South Nias District. The goal of the project is the livelihood of Lahusa Gomocommunity is improved. The project started from 1 November 2012 until 30 October 2013. No cost extension until 30 June 2014. The project is supported by Caritas Italiana.
3. AUDIT PERIOD
The audit activity must perform for 2 weeks starting from October 17 to November 2, 2014. After the completion of activity, the audit report must be submitted to Caritas Keuskupan Sibolga (CKS).
4. AUDIT SERVICES REQUIRED
The scope of audit services shall cover the overall management of the project’s implementation, monitoring and supervision. The audit work should include the review of work plans, progress reports, project resources, project budgets, project expenditure, project delivery, recruitment, operational and financial closing of projects and disposal or transfer of assets. To this effect, the scope of the audit shall cover the following areas as they are performed at the level of the project:
Human resources
The audit work shall cover the competitiveness, transparency and effectiveness of the recruitment and hiring of personnel and include performance appraisal, attendance control, calculation of salaries and entitlements, payroll preparation and payment, and management of personnel records.
Finance
The audit work shall cover the adequacy of the accounting and financial operations and reporting systems. These include budget control, cash management, certification and approving authority, receipt of funds, and disbursement of funds, recording of all financial transactions in expenditure reports, records maintenance and control.
Procurement
The audit work shall cover the competitiveness, transparency and effectiveness of the procurement activities of the project in order to ensure that the equipment and services purchased meet the requirement and include the following:
- As applicable, delegations of authorities, procurement thresholds, call for bids and proposals, evaluation of bids and proposals and approval/signature of contracts and purchase orders;
- Receiving and inspection procedures to determine the conformity of equipment with the agreed specifications and, when applicable, the use of independent experts to inspect the delivery of highly technical and expensive equipment
- Evaluation of the procedures established to mitigate the risk of purchasing equipment that do not meet specifications or is later proven to be defective;
- Management and control over the variation orders.
Asset Management
The audit work shall cover equipment (typically vehicles and office equipment) purchased for use of the project. The procedures for receipt, storage, and disposal shall also be reviewed.
Cash Management
The audit work shall cover all cash funds held by the project and review procedures for safeguarding of cash.
General Administration
The audit work shall cover travel activities, vehicle management, shipping services, office premises and lease management, office communications, and records maintenance.
Information System
The audit work shall cover the information and communication systems and the control and security of equipment and data.
Scope Limitation
The above scope shall cover those transactions performed at the level of the project.
5. DEFINITION OF AUDIT OPINIONS
Unqualified (Clean) Opinion
An unqualified opinion should be expressed when the auditor concludes that the financial statements give a true and fair view or are presented fairly, in all material respects, in accordance with the applicable financial reporting framework.
Modified Unqualified or Emphasis of Matter paragraph
In certain circumstances, an auditor’s report may be modified by adding an emphasis of matter paragraph to highlight a matter affecting the financial statements which is included in a note to the financial statements that more extensively discusses the matter. The emphasis of matter paragraph would ordinarily refer to the fact that the auditor’s opinion is not qualified in this respect, by adding a paragraph to highlight a material matter regarding an ongoing concern or problem or a significant uncertainty. An uncertainty is a matter whose outcome depends on future actions or events not under the direct control of the entity but that may affect the financial statements.
A qualified opinion should be expressed when the auditor concludes that an unqualified opinion cannot be expressed but that the effect of any disagreement with management, or limitation on scope is not as material and pervasive as to require an adverse opinion or a disclaimer of opinion. A qualified opinion should be expressed as being ‘except for’ the effects of the matter to which the qualification relates.
Disclaimer of opinion
A disclaimer of opinion should be expressed when the possible effect of a limitation on scope is so material and pervasive that the auditor has not been able to obtain sufficient appropriate audit evidence and accordingly is unable to express an opinion on the financial statements.
An adverse opinion should be expressed when the effect of a disagreement is so material and pervasive to the financial statements that the auditor concludes that a qualification of the report is not adequate to disclose the misleading or incomplete nature of the financial statements.
6. AUDIT REPORT
Since there are 4 projects that are going to be audited, the auditor must produce 4 audit reports by the end of audit process.
7. PROPOSAL SUBMISSION
For organization who is interested please submit the audit proposal
To Caritas Keuskupan Sibolga:
With the proposal submission deadline: September 30, 2014.
Only short listed candidates will be contacted.
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