Plan Indonesia
Term of Reference
Financial Audit of
SNO/Sida Funded Project
I. Background:
Founded in 1937, Plan is one of the oldest and largest international development agencies in the world. We work in 69 countries and we are Plan directly supports more than 1,500,000 children and their families, and indirectly supports an estimated further 9,000,000 people who live in communities that are working with Plan.
Plan is independent, with no religious, political or governmental affiliations. Plan’s vision is of a world in which all children realize their full potential in societies that respect people's rights and dignity. Plan works to achieve lasting improvements for children living in poverty in developing countries, through a process that unites people across cultures and adds meaning and value to their lives.
Plan Indonesiais an international, humanitarian, child centered development organization without religious, political or governmental affiliation. Child sponsorship is the basic foundation of the organization. Plan activities in Indonesia started in 1969. Today, Plan works in 4 provinces (Jakarta, Central Java, West Nusa Tenggara, East Nusa Tenggara) and sponsored more than 50,000 children. Plan’s vision is of a world in which all children realise their full potential in societies that respect people’s rights and dignity.
Plan’s mission is to achieve lasting improvements in the quality of life of deprived children in developing countries through a process that unites people across cultures and adds meaning and value to their lives by:
• enabling deprived children, their families and communities to meet their basic needs and to increase their ability to participate in and benefit from their societies
• building relationships to increase understanding and unity of among people of different culture and countries
• promoting the rights and interests of the world’s children
The project is now at the end of its first year implementation and it is an appropriate time to conduct External Annual Financial Audit.
II. Purpose:
Plan Indonesia is seeking qualified International Standard Audit Firm to conduct financial statement and donor’s compliance audit of Plan Indonesia project mentioned above for the calendar year 2012. The project has been implemented by Plan Indonesia itself and its local NGO partner Yayasan Flores Sejahtera (SANRES), KYPA and Perkumpulan KERLIP under funding support of Swedish National Office (SNO/Sida).
The Audit Firm has to ensure their quality, professional, and transparency by following the international standard audit donor compliance requirement and applying accounting principle.
· Swedish National Office (SNO/Sida): 100% of total budget
o Period of Audit : 01 January to 31 December 2012
o Project : Education in Child Centered Disaster Risk Reduction (CCDRR) –
Strengthening Children’s Voices to Promoting Safe Schools (GAD
No. IDN0195)
o Recipients:
§ Plan Indonesia
§ LocalNGO Partner: SANRES, KYPA and Perkumpulan KERLIP
III. Timetable:
The tasks that will be done by Audit Firm need to be completed as timeline below:
· Swedish National Office (SNO/Sida)
· Plan CO
a. SNO/Sida approval : 4th week of January 2013
b. Audit fieldwork : 2nd week of February 2013
c. Delivery of draft report : 1st week of March 2013
d. Delivery of final report : 2nd week of March 2013
IV. Report:
There should be separate reports for both Plan Indonesia and its local NGO partner SANRES, KYPA and Perkumpulan KERLIP and combination as below:
· Swedish National Office (SNO/Sida)
· Plan CO
o Management Letter (Plan, SANRES, KYPA and Perkumpulan KERLIP, and combined)
o Financial Statement & Auditor’s Report (Plan, SANRES, KYPA and Perkumpulan KERLIP and combined)
o Supplementary Report on Report of Factual Findings in accordance with audit instruction from SNO/Sida
o Supplementary Report of Budget Vs. Expense verification
Note:
· Number copy of report: 2 sets of individual and combined reports
· The format and wording of the reports needs to follow the SNO Audit instruction – please see detail in attachment. The audit report should be in both printed and PDF.
V. Location of Financial Reports and Documents:
The financial documents and financial reports of the project are kept at two main offices; Plan Indonesia and its NGO partner.
a. Plan Indonesia:
Country Office (CO) in Jakarta: Financial documents of its operation are kept in Jakarta and provinces.
b. Yayasan Flores Sejahtera (SANRES):
Its main office located in Maumere-Sikka Regency, those financial documents and reports can be found at their main office.
c. KYPA :
Its main office located in Jogjakarta, those financial documents and reports can be found at their main office.
d. Perkumpulan KERLIP
Its main office located in Jakarta, those financial documents and reports can be found at their main office.
VI. Audit Team:
The Audit Team may be assigned into two groups to conduct the audit for the project at Plan Indonesia and its partner’s office (SANRES, KYPA and Perkumpulan KERLIP). The groups will be oriented once together at Plan Indonesia office about:
a. Plan Indonesia Child Protection policy
b. Plan Indonesia process or flow of payment and incoming fund
c. Financial system and reporting system within Plan Indonesia, donors and its partners (SANRES, KYPA, and Perkumpulan KERLIP)
VII. Fees:
The professional service fee of audit will be charged to Plan Indonesia.
· Swedish National Office (SNO/Sida)
Education in Child Centered Disaster Risk Reduction (CCDRR)–Strengthening Children’s Voices to Promoting Safe Schools (GAD No. IDN0195)
Note: The fee shall be included the miscellaneous expenses such as report binding of each financial reports and management letter (or internal control report), photocopy, stationery, telephone, fax charges, courier, traveling, project charges and other incidental expenses.
VIII. Schedules
# Main Activities Duration Responsible Persons
1 Draft and review TOR 3th week Jan 2013 DRM Program Manager
2 Review TOR 4th week Jan 2013 SNO/Sida
4 Endorse and approve TOR 1st week Feb 2013 PSM
5 Screen and select Auditor from contracted International Audit Firms 1st week Feb 2013 Biding committee
6 Audit Firm starts fieldwork 2nd Week Feb 2013 Auditor
7 Audit Firm drafts and submits report to Plan 1st week Mar 2013 Auditor
8 Plan provides comments and returns to Audit Firm to finalize 2nd week Mar 2013 DRM Program Manager, DRR Manager & PC
9 Audit Firm submits final report to Plan 3rd week Mar 2013 Auditor
IX. How to Apply:
Please follow below instructions when you apply for this audit work.
· Develop audit proposal and proposed budget (auditor’s fees, travelling costs, boarding and lodging costs, communication costs, publication and or report costs, etc) maximum 10 pages.
· Curriculum vitae of Auditor with Contact Details (maximum 3 pages included 3 of referees)
· Two samples of previous relevant evaluation reports
Attention to: Mr. Untung Pasaribu, Finance Manager
Contact Address: 2nd floor, Menara Duta Building, Plan Indonesia, Jl. HR. Rasuna Sahid, Kav. B-9 Jakarta Selatan, Indonesia. Telp. :+62 (21) 522956, fax: (21) 522971, email: Untung.Pasaribu@plan-international.org
Due date (application): 1 February 2013
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