Introduction
The Sustainable Sanitation and Hygiene in
Eastern Indonesia (SEHATI) programme is 3.5 years
programme that expects the seven districts to be independently able to
continue STBM 5-pillarsimplementation in all the remaining villages that have
by then not yet been intervened.
The overall goal of programme is to achieve district-wide access to
and utilisation of sustainable and improve sanitation and hygiene facilities,
which contributes towards Indonesian Government’s target of providing universal
access to water and sanitation for all population by 2019.
The specific objective is that by 2018,
the local government authorities (at district, sub-district
and village level) in seven districts in Eastern Indonesia are
ensuring sustainable sanitation and hygiene through implementation of STBM
5-pillars.
A consortium of Simavi and five
Indonesian NGOs as implementer will be responsible for
implementing the programme. Simavi as the contract partner of EKN
(Embassy of the Kingdom of the Netherlands) will manage this consortium and
will be responsible for overall planning, coordination and capacity strengthening
of the five Indonesian NGOs. The five implementing partners are:
1.
Plan
International Indonesia in Jakarta
2.
Yayasan
Dian Desa (YDD) in Jogjakarta
3.
CD Bethesda
in Jogjakarta
4.
Rumsram in
Biak, Papua
5. Yayasan Masyarakat Peduli in East Lombok
According to the programme planning, the
implementing partners will be annually audited by an independent external
auditor in Indonesia.
Legal Framework
1. Ministry of Foreign Affairs (Grants)
Framework Act;
2. Ministry of Foreign Affairs Grant
Decree;
3. Ministry of Foreign Affairs 2006 Grant
Regulations article 5.1;
4. Grant decision SEHATI 15th January
2016 with accompanied annex
Purpose of the Audit Protocol
This Audit Protocol sets out the
applicable audit principle and requirements and explains how
the audit findings must be reported.
The auditor will be engaged by the lead
party (Simavi). The Minister may request that a review
be conducted , in mutual consultation, to
assess whether the house auditor has complied with
the Audit Protocol.
Audit procedures concerning individual implementing partners
Introduction
This paragraph describes the audit activities of auditor concerning
the financial statement of each implementing partner.
Audit objective and scope
The auditor must establish that the
transactions as accounted for in the financial statement
comply the framework mentioned under paragraph legal framewok. The
audit must be carried out in accordance with generally accepted auditing
standards (International Standards on Auditing 800/805).
The audit subject is implementing partner
financial statement from 2017 for the year under
review.
The activities described result in an audit opinion on the financial
statement, drawn up in accordance with auditing standard 700.
Audit approach in respect of financial statement (Standard 100 till 900)
The audit must be performed in accordance
with International Standards on Accounting (ISA).
The auditor must established compliance
of the financial statement with the criteria of Audit
Protocol and that the below mentioned specific conditions have been
met:
1.
The auditor
must establish the completeness and accuracy of all receipts and expenditures
in the financial statement SEHATI including the own contribution of each
implementation partner.
2.
The
expenditure and income are related to the activities mentioned in the first
paragraph of this protocol
3.
The
expenditures are legitimate according to the criteria mentioned under a t/m e.
The auditor establishes in this framework:
a)
The
expenses are substantiated with supporting documents
b)
The
organisation has a project administration and time writing system. The data
from the project administration and time writing system match with data in
financial administration.
c)
Compliance
with (European) tender procedure (Guideline 2004/17/EG and 2004/18/EG). If
available local legislation.
d)
Tax and
social security payments have taken place in compliance with local legislation
and on the period covered by the statement of assurance.
e)
The
declaration are paid on the basis of actual costs or lump sums as used in
accordance with internal policies of the organisation.
Scope of Work
1.
The report
to be audited is SEHATI Project Financial Report from January 01, 2017 to December 31, 2017.
2.
The audit
should be carried out in accordance with generally accepted auditing standards
(International Standards on Auditing 800/805).
3. An opinion as to the overall financial
situation of the project.
Please Note
that a detail TOR will be sent to the Auditor.
Qualification of an Auditor, Detail to Offer
1.
Auditor should
be a legal organization according to Indonesia Law.
2.
The auditor
must be completely impartial and independent from all aspects of management or
financial interests in the entity being audited. The auditor should not, during
the period covered by the audit nor during the undertaking of the audit, be
employed by, serve as director for, or have any financial or close business
relationships with any senior participant in the management of the entity.
3.
The auditor
must employ adequate staff with appropriate professional, including experience
in auditing the accounts of entities comparable in size and complexity to the
entity being audited.
4.
Together
with an offer, a Curriculum vitae (CVs) should be provided by the principal of
the firm of auditors who would be responsible for signing the opinion, together
with the CVs of field auditors. CVs should include years of professional
experience of a principal signing the opinion as well as of auditors carrying
the audit, together with details on major audits carried out by the applicable
staff, indicating their capability and capacity to undertake the audit of the projects.
5.
Offer
budget should include all cost to undertake the audit with separated line item
for each propose activity of audit.
6.
The audits
will be conducted within the period from June 1, 2017 to June 30, 2017.
7.
The offer
and the audit reports should be submitted in English.
Submission Deadline
2.
Deadline for
submission of offers is February 26, 2018.
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