Save the Children in Indonesia is changing for the better. We have begun to build a national organization that aims to be a strong, local, and self-sustaining voice for children in Indonesia namely Yayasan Sayangi Tunas Cilik. To this end, Yayasan has been designated as a “Prospect Member of Save the Children” which focuses on strengthening and localizing our voice for children in strategic middle income countries. Currently Save the Children’s programs in Indonesia is implemented by Yayasan Sayangi Tunas Cilik and we have been working in eleven provinces focusing on Child Protection, Education, Health and Nutrition, Disaster Risk Reduction, and Humanitarian Response.
Making Early Education Matter through Books and Community Action (MEMBACA, which means ‘read’ in Indonesian) is one of our projects which focusing on Literacy Boost for early grade students. The main purpose of MEMBACA project is to attain 2,250 children right in Kupang District, Nusa Tenggara Timur in order to get high-quality education and boost their literacy skills. The target groups of MEMBACA project are Primary school students, primary school teachers, primary school principals, and volunteers from communities in Kupang district, Nusa Tenggara Timur. During the project implementation, MEMBACA project team working closely with district education office, the district planning office, schools, communities, and children; no sub-grants or direct relationships with local NGO. The total funding project is DKK 3,900,000 for three years for project activities, personnel, equipment, other direct costs, and programs costs, starting from 01 January 2014 to 31 December 2016.
The objectives of the audit are to enable the Auditor to express an opinion on whether
- The financial statements for the project give a true and fair view of the state of the project’s financial affairs from 01 January 2014 to 31 December 2016 in accordance with internationally recognized audit principles.
- The internal control system designed and operated for the purposes of managing risks to the achievement of the objectives of the Program was suitably designed and operated effectively in the period of 01 January 2014 to 31 December 2016
- Letter to the management as recommendation period of 01 January 2014 to 31 December 2016
- The grant fund provided by Save the Children Denmark and Hempel Foundation has been used in conformity with the applicable agreement conditions
The subject of this engagement is the Audit Financial Report in connection with the Grant Contract for the period covering 01 January 2014 - 31 December 2016 under the action entitled Making Early Education Matter through Books and Community Action (MEMBACA, which means ‘read’ in Indonesian). Auditor will perform audit works in Jakarta. There will be possibility of travel to Kupang area including several districts as for checking documents.
The following should be included in the audit scope:
- Assessment of the adequacy of internal controls over funds received.
- Assessment of the adequacy of the systems of control over procurement of supplies, equipment and services. Any procurement exceeding USD 500 (five hundred US dollar) under the co-operation agreement has been conducted in accordance to procurement guidelines
- Verification of income and expenditure and the control of fixed assets, as specified hereunder (but not limited to):
b) Evaluate the evidence i.e. vouchers and receipts to determine reliability and authenticity of them.
c) Review indirect cost charged to the Projects and check that such costs are in accordance with the Projects plans and budgets, and that they are reasonable.
d) The Financial report is made against the approved budget and contains explanation for deviations exceeding 10%
Yayasan Sayangi Tunas Cilik will prepare the financial report Period of 01 January 2014 – 31 December 2016, will be present 24 February 2017
The External auditor might be starting the audit process on 24 February 2017 for the expenditures period of 01 January 2014 to 31 December 2016
For funds transferred to other organizations as implementer:
The Auditor verifies all the documents (e.g. supplier invoice or contract, Purchase Order, Payment voucher, etc) refer to the procedure.
4. Independence and Qualification Auditor
In conducting the audit, auditor should refer to International Standard of Auditing (ISA). Special attention shall be drawn to the following paragraph of ISA:
- Paragraph 240: " The Auditor’s Responsibility to Consider Fraud and Error in an Audit of Financial Statements”
- Paragraph 800: “The Auditor’s Report on Special Purpose Audit Engagements”
5. Submission of Proposal Audit firm must submit proposal to us by Friday, February 10th 2017, before 4 pm Jakarta time, to below address:
Yayasan Sayangi Tunas Cilik - partner of Save the Children
Jl. Pedurenan Buntu No. 2A. RT 003 RW 04, Kel. Cilandak Timur,
Kec. Pasar Minggu, Jakarta Selatan 12560
Phone : +62 (21) – 782 4415
Or via email: procurement.indonesia@