Dear all,
Caritas Keuskupan Sibolga is looking for an External Auditor who will perform project audit service for 2 projects (Community Based Rehabilitation, Caritas Centre).
Interested applicants will be invited to submit their proposal by latest
10 November 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
Jl. Jp. Vallon Ujung Km. 3 Desa Sifalaete
Gunungsitoli, Nias
North Sumatera
Indonesia
TERM OF REFERENCE
AUDIT SERVICE FOR CKS PROJECTS
(Community Based Rehabilitation Project and Caritas Center Phase 3
Project)
1. THE BACKGROUND OF CKS
Caritas Keuskupan Sibolga (CKS) which is now
known as Yayasan Caritas Pengembangan Sosial Ekonomi (YCPSE) 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 Caritas aim 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 2 (two) numbers of CKS project that are going
to be auditted. They are (1) Community Based Rehabilitation Project and (2)
Caritas Center Phase 3 Project Gender Project. The description of each project
as follows:
Community Based
Rehabilitation (CBR). This project was a collaborative project between ALMA Congregation and CKS. The project had target to achieve
community improvement through rehabilitation, equality, opportunity, and social
integration for people with
disability (PWD). The project has covered 180 PWDs on Nias Island. The project did not only
work on giving therapy service but also empowering the PWDs family and
neighbourhood to build social awareness and solidarity toward the PWDs. The project duration was 31 months from 1 January
2012 to 31 July 2014 which was funded by Caritas Italiana.
Caritas Center (CC) Phase 3.
The project came out to help young people to get opportunity to informal
education. Various courses were provided by the third phase caritas center
project based on the interest of the youth. The courses provided were cooking
course, mechanic course, beauty salon
course, basic sewing course, screen printing & handicraft course, computer
course and enterpreneurship workshop. Other social crosscutting issue like
gender, disaster risk reduction, difable accompaniment were provided to the
caritas center students. Project goal is to contribute to the improvement of
life quality of young people in Nias. The project period is 1 August 2012 until
31 November 2014. The project was supported and funded by Caritas Italiana.
3. AUDIT PERIOD
The audit activity must perform for 2 weeks starting from
November 26 to December 9, 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 2 projects that are going to be auditted,
the auditor must produce 2 audit reports by the end of audit process.
7. PROPOSAL
SUBMISSION
For organizations who are interested please submit the
audit proposal
To Caritas Keuskupan Sibolga:
With CC to:
With the proposal
submission deadline: 10 November, 2014.
Only short listed
candidates will be contacted.
No comments:
Post a Comment