Friday, December 21, 2018

Yayasan Plan International Indonesia Job Vacancy : Audit Terms of Reference

Audit Terms of Reference
FOR AUDIT OF Plan International Asia Regional Office, Thailand, Indonesia and Philippines “Climate Change Adaptation with and for Children in Southeast Asia” FUNDED BY BMU

Audit Objectives and Scope : The Audit shall confirm the identity of the project concerned and in which way the audit has been carried out. The objective of the audit is to express an independent professional opinion on: Whether the financial position of the funded project, funds received and expenditures for the reporting period are presented fairly in all material respects in the financial report and in accordance with donor requirements. Any rules and regulations, stricter than the donor rules and regulations lined out in the Channeling Agreement and FAD (Funding Agreement Document), between the different parties of the project are internal and are not subject to the audit. Whether the funds have been used in conformity with the provisions of the donor contract, including approved budget and work plan and any amendments. Whether the financial report agrees with the financial accounts which provide the basis for preparation of the financial report and reflect the financial transactions of the project. Whether the financial report agrees or reconciles with other information reported to the donor such as narrative reports. Based on a representative selection, the expenditures are supported by original bills, duly cancelled, stamped and signed. Appropriate and approved internal procedures for authorizing disbursements have been adhered to. Based on representative selection, the expenditure dates in the invoice list are recorded based on the date of payment. Accordingly, the expenditure breakdown per year in the financial report is also based on date of payment, and Donor’s procurement guidelines as set out in appendix 3 have been followed. In the event of conflict between donor’s guidelines and internal guidelines, donor’s guidelines take precedence.    Responsibility for Preparing the Financial Report :The responsibility for the preparation of the consolidated financial report for each implementing organization covered by the audit, if applicable, lies with Plan International Indonesia.
Financial Statements :
The auditor’s certificate shall be structured according to the quantitative documentary proof of the statement of application of funds (appendix 2). The financial statements should furthermore include the following components: In the local currency, an Income and Expenditure Statement showing funds received and all expenditures. Expenditures should be reported against the budget in local currency[1] as defined in the donor contract for the period with the actual expenditure allocated to the same budget categories; A statement of financial position. A statement of changes in net assets. Expenditure which exceeds the budget appropriations by more than 20% shall be notified. Supplemental statements on assets, including a listing of all assets above (410 EUR excl. VAT[2]) purchased with grant funds. Any other footnotes applicable.
Auditor’s report:
The audit shall be conducted in accordance with International Standards on Auditing (ISA) 800 “The Independent Auditor’s Report on Special Purpose Audit Engagements and as promulgated by the International Federation of Accountants and that standards used for the preparation of the financial statements are in accordance with the International Financial Reporting Standards.”
Management Letter
: The auditor shall also, attached to the Auditor’s Report, submit a Management letter which needs to describe the purpose and the agreed-upon procedures of the engagement in sufficient detail to enable the reader to understand the nature and the extent of the work performed. The Management letter shall also include factual findings.
Outputs and Deliverables: The audit shall be conducted in
Indonesia based on the financing plan. An audit report shall be submitted, including the Management Letter. The draft report shall be submitted to Plan International Indonesia and to GNO. The country office will be responsible for the revision of the draft report, with support of GNO. Therefore, a direct coordination between the auditor and the local office is expected.
The final auditor’s report shall be submitted to Plan International Germany, in a digital and two hard copies. All reports are to be submitted in English.
Tentative Timeline
Deadline for submission of proposals
15/01/2019 24:00 hr (Jakarta time)
Selection of award
Field work and audit report preparation in Indonesia (CO)
01/03/2019 - 30/04/2019
Submission of first draft audit report to Plan International (CO and GNO)
(reviewed by Plan until 10/05/2019)
Submission of second version of the draft audit report to Plan International (CO and GNO)
(reviewed by Plan until 25/05/2019)
Submission of final audit report to Plan International Germany
 Location of Financial Reports and Supporting Documents : The financial reports and supporting documents are kept at different sites in the implementing countries.
Plan International Indonesia:
-       Plan International Indonesia – Country Office, Menara Duta Building, 2nd Floor wing C, Jl HR Rasuna Said, Kav B9, Kuningan, Jakarta Selatan12910, Indonesia: documenting expenditures by CO expenditures
-       PU Office Jl. Sam Ratulangi V No. 24, Walikota – Kupang - NTT: Project Unit documents
-       PMPB Office, Jl. Waetama II, RT.010/RW.003 Kompleks Perumnas, Kel.Nefonaek, Kec. KOta Lama, Kota Kupang, NTT: documenting expenditures by PMPB
-       CIS Timor Office, Jl. Waetama II, RT.010/RW.003 Kompleks Perumnas, Kel.Nefonaek, Kec. KOta Lama, Kota Kupang, NTT: documenting expenditures by CIS Timor

If you want to know more the details about this position please let us know by send email to
All applications will be treated in confidence. Only short-listed candidates will be notified and invited for interviews. Please submit your letter of application and detailed curriculum vitae in English by email not later than Januari 15, 2019  to:
Please fill the 'subject' column of the e-mails in this format: (The Position)–(Your Name). File attachment not later than 1MB.  
Yayasan Plan International Indonesia seeks to improve the lives of the most marginalized, particularly girls, women, and people with disability. We encourage people form diverse backgrounds and experiences, particularly women and people with disability to apply 

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