CONSULTANT VACANCY
OXFAM is an International Non Governmental Organization working across the
world with a vision of just a world without poverty: a world in which
people can influence decisions that affect their lives, enjoy their
rights, and assume their responsibilities as full citizens of a world in
which all human beings are valued and treated equally.
Vision for Indonesia
We envision an Indonesia where women are equal citizens and everyone can
enjoy their rights even in times of shocks and disaster.
Calling Consultant for
Finance Auditor Empower Youth for Work in Indonesia
Background
Oxfam in Indonesia (Eastern Indonesia Makassar Office) has agreed to
conduct Empower Youth for Work (EYW) Project after the contract was signed
off by Oxfam Novib, July 1st 2016. In this project, Oxfam in Indonesia
works with four partners ADS (Aliansi untuk Desa Sejahtera), AKVO
Foundation, (IBL) Indonesia Bisnis Link (all Partners base in Jakarta and
Bali). Oxfam in Indonesia and its partners has each work plan to do
Empower Youth for Work project in Indonesia aims to reduce poverty in
rural coastal areas that are prone to impact of climate change by
empowering youth (especially young women) to secure viable employment and
entrepreneurship opportunities. This project will facilitate youth (young
women and men) to gain better employment opportunities by strengthening
their capacities, helping them to develop the right attitudes and
behaviours for work; generating and improving new economic opportunities
in the form of entrepreneurship and paid employment; enabling them to
engage with companies to get better work environments; and assisting them
to claim their rights to better health, and to enjoy social environments
that support their growth and potential. Youth also provided with
understanding on climate change in order to build their resilience to
adapt and mitigate the risk of the impact of climate change that could
affect their enterprises and communities; understanding on sexual and
reproductive health rights so that they (especially young girls) could
have the control over their body preventing sexual exploitation.
Furthermore, parents and community will be involved to create enabling and
healthy environment for youth to be self-reliance to develop their
enterprise and entrepreneurship. Government and companies will be engaged
and made accountable for increased gender sensitive and youth friendly
policies.
Oxfam Novib, IKEA Foundation and Oxfam in Indonesia had agreed that July,
1, 2016 is starting date for this project. The first-year period project
has been Audited and now second year start on April 1, 2017 ended on March
31 2018(12 month).
Oxfam in Indonesia becomes the lead on this project and has responsible to
ensure partners work accordance with the Oxfam principles. In conducting
of transparency and accountability principles in every Oxfam project,
Oxfam in Indonesia requires financial audit within its 2nd Year
implementation of EYW project. Oxfam in Indonesia is seeking for the
financial auditor for it. The auditor must establish that the transactions
as accounted for the financial statement comply with the framework in
Project Audit Protocol and relevant with auditing standards.
Objectives
Financial Audit is aimed to audit financial statements of the EYW project
Year 2. Indonesia as part of global Audit in Bangladesh and PMU
Scope of Work
1. Audit approach
An audit aims at obtaining reasonable assurance about whether the
Financial Report is free from material misstatement. An audit involves
performing procedures to obtain audit evidence about the amounts in the
Financial Report.
The procedures selected depend on the auditor’s judgment, including the
assessment of the risks of material misstatement of the Financial Report,
whether due to fraud or error, as defined by you. In making those risk
assessments, the auditor considers internal control relevant to the
component’s preparation of the Financial Report in order to design audit
procedures that are appropriate in the circumstances but not for the
purpose of expressing an opinion on the effectiveness of the component’s
internal control.
An audit also includes evaluating the appropriateness of accounting
policies used and the reasonableness of accounting estimates made by
management, as well as evaluating the overall reporting package
presentation and disclosures.
The audit evidence obtained should be sufficient and appropriate to
provide a reasonable basis for your audit opinion.
2. Initialled Financial Report
A copy of the Financial Report signed by the auditors for identification
purpose should be mailed directly to the Mazars Engagement Team at the
final reporting stage. Before doing this please check the information on
all schedules for clerical accuracy and agreement to the component’s
accounting records.
The management of the local organisation is responsible for the Financial
Report.
The Financial Report shall compare actual activity for the current
reporting period with the agreed budget for the same period. If
applicable, cumulative activity from inception of the Project should be
compared with cumulative agreed budget.
The notes to the Financial Reports shall contain additional explanatory
information: specify the basis of accounting used (cash or accrual). The
local organisation shall specify the principle for the allocation of
payroll expenses in the notes to the Financial Report.
Reported costs should be derived from the local organisation´s accounting
records.
Management´s signature
Account interest income within the Project.
3. Significant risks and Fraud considerations
The following significant and fraud risks and procedures assessed have
been identified at Oxfam Novib level:
Management override of controls;
Illegitimate credit card or cash payments;
Illegitimate of Project expenses;
Bribery or corruption;
Hiring friends for more expensive fees.
inform the coordination team immediately;
communicate with local management in accordance with local laws and
regulations;
provide the coordination team with copies of any communication with local
management with regards to the suspected or identified fraud; and
the coordination team will liaise with the local team to determine the
appropriate level of Oxfam Novib management to inform.
4. Audit procedures
The Auditor should perform the audit in accordance with the International
Standards on Auditing (ISA) which requires that the Auditor should prepare
audit documentation and obtain sufficient appropriate audit evidence to
support audit findings and to draw reasonable conclusions on which to base
the audit opinion.
The Auditor uses professional judgment to determine whether audit evidence
is sufficient and appropriate taking into account the Contractual
Conditions
The Auditor should exercise due professional care and judgment and
determine the nature, timing and extent of audit procedures to fit the
objectives, scope and context of the audit.
The Audit procedure should include:
Obtaining an understanding of the engagement context.
The Auditor should obtain a sufficient understanding of the engagement
context including the Project, the Entity, Donor requirements which apply
to the Project and the Contractual Conditions for the Project which are
set out in the scope. The Auditor should pay specific attention to the
Contractual Conditions for:
Documentation, filing and record keeping for Project expenditure and
income;
Eligibility of Project expenditure and income;
Procurement and origin rules insofar these conditions are relevant to
determine the eligibility of Project expenditure;
Asset management (management and control of Project fixed assets; e.g.
equipment).
Cash and bank management (treasury);
Payroll and time management;
Accounting (including the use of exchange rates) and Financial Reporting
of Project expenditure and income;
Internal controls notably financial internal controls.
5. Scope of Work
The report to be audited is EYW Project Financial Report from April 01,
2017 to March 31, 2018.
Total of EYW Project Budget for years 2 is EUR 907,335.00, while the
current audited project budget is for 1 year in total amount of EUR
543,561.
The audit should be carried out in accordance with Generally Accepted
Accounting Principles, Statement of Financial Accounting Standard (PSAK)
No.45 for non-profit organization and Indonesian Accounting Standard
Non-Publicly-Accountable Entities (SAK-ETAP).
An opinion as to the overall financial situation of the project will
certify:
The Statement of Expenditure for the period from
The cash position reported by the projects as
The status of assets and equipment held by the project as at
Consultations with concerned parties:
Prior to the start of audit work the auditor will be required to consult
with the Oxfam country office. Upon completion of the draft audit report
and management letter, the auditor will be required to meet with the Oxfam
country office and the Implementing Partner to debrief them on its major
findings from the audit and its recommendations for future improvements as
well as to seek their feedback thereon.
Project Management
The project should be audited at Oxfam Offices and three of implementing
Partner’s location:
Audit Report and Management Report.
a. Audit Report
The audit report should clearly indicate the auditor’s opinion. This
should include at least the following:
That it is a special purpose report and its intended use;
The audit standards that were applied;
The period covered by the opinion;
Whether the Project Financial Report for the period from April 1, 2017 to
March 31, 2018 is adequately and fairly presented. The disbursements made
are in accordance with the purpose for which funds have been allocated to
the project;
Whether the Statement of Assets and Equipment is fairly and adequately
presented as at March 31, 2018 and
Whether the Statement of Cash Position reported by the project is fairly
and adequately presented as at March 31, 2018.
The draft audit report should be submitted to the Oxfam Country Office
(soft copy) Jl. Taman Margasatwa No. 26, Ragunan - Jakarta.
Oxfam will review the draft Audit and send back to the Auditor for
finalization (soft copy).
The auditor will finalize the Audit report and send back to Oxfam for the
final audit report (soft and hard copy).
Oxfam will send an Audit report to the PMU soft and hardcopy Audit report.
b. Management Letter
We are committed to sign off the consolidated Financial Report. The terms
of reference of the donor require a management letter for each local
organization. The management letter should contain the audit findings and
weaknesses identified during the audit process, including management
response. The auditor shall regardless of materiality quantify the amount
for costs missing sufficient supporting documentation. We would like to
receive a copy of your management letter after it has been agreed with
local management to assess its impact on the consolidated Financial
Report.
Schedule
The audits will be conducted within the period from April 20, 2018 to June
10, 2018.
Consultant Qualification
a. Auditor should be a legal organization according to Indonesia Law.
b. 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.
c. 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.
d. 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.
e. Offer budget should include all cost to undertake the audit with
separated line item for each propose activity of audit
f. The offer and the audit reports should be submitted in English
If you believe that you possess these attributes, then we would be
delighted to receive your application and portfolio electronically by
April 19, 2018 at the latest to jakarta2@oxfam.org.uk with Consultant for
Finance Auditor Empower Youth for Work in Indonesia as subject of your
email.
Promotes equality and diversity
Oxfam works with others to overcome poverty and suffering.
Oxfam GB is a member of Oxfam International and a company limited by guarantee registered in England No. 612172.
Registered office: Oxfam House, John Smith Drive, Cowley, Oxford, OX4 2JY.
A registered charity in England and Wales (no 202918) and Scotland (SC 039042)
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