Caritas Keuskupan Sibolga is looking for an auditor for Community Managed Health Project.
Interested applicants will be invited to submit their proposal by latest 24th June 2013 and please addressed to references written in point 6 (Proposal Submission) as follow:
Please feel free to read the Term of Reference of Moro'o Livelihood Project as written below.
Kindly to be informed, please do not adress your application to this email.
Thank you very much.
Regards,
Yusnita Lase
Act. HRD of Caritas Keuskupan Sibolga
Jl. JP. Vallon Ujung Km.3 Desa Sifalaete
Gunungsitoli, Nias
North Sumatera
Indonesia
TERM OF REFERENCE
AUDIT SERVICE FOR COMMUNITY
MANAGED HEALTH PROJECT
THE BACKGROUND OF CARITAS KEUSKUPAN SIBOLGA (CKS)
The Diocesan Caritas of Sibolga is the development and relief agency of the Catholic Church in the Diocese of Sibolga with the aim of endorsing, also in cooperation with other organisms, the capacity of the Diocesan community to promote human development, social justice and peace, with a particular attention given to the poorest and with a predominant pedagogic component. As part of its response to the 28 March earthquake and to long-term poverty in Nias, Caritas is implementing a programme in Nias Island. This is an integrated programme that covers many different sectors. Caritas has been operating in the island since the tsunami. It is Caritas aim to reach and support Nias people who are spread out over a wide area and living in extremely poor conditions.
THE PROJECT
Community Managed Health Project is a new project of among other in Diocesan Caritas of Sibolga, and under consideration have had project of nutrition improvement in Gomo Area on March 2011.Community Managed Health Project was conceived and found donor at mid of 2011, and the project was effectively started in the July 2011.
Kindly to be informed, please do not adress your application to this email.
Thank you very much.
Regards,
Yusnita Lase
Act. HRD of Caritas Keuskupan Sibolga
Jl. JP. Vallon Ujung Km.3 Desa Sifalaete
Gunungsitoli, Nias
North Sumatera
Indonesia
TERM OF REFERENCE
AUDIT SERVICE FOR COMMUNITY
MANAGED HEALTH PROJECT
THE BACKGROUND OF CARITAS KEUSKUPAN SIBOLGA (CKS)
The Diocesan Caritas of Sibolga is the development and relief agency of the Catholic Church in the Diocese of Sibolga with the aim of endorsing, also in cooperation with other organisms, the capacity of the Diocesan community to promote human development, social justice and peace, with a particular attention given to the poorest and with a predominant pedagogic component. As part of its response to the 28 March earthquake and to long-term poverty in Nias, Caritas is implementing a programme in Nias Island. This is an integrated programme that covers many different sectors. Caritas has been operating in the island since the tsunami. It is Caritas aim to reach and support Nias people who are spread out over a wide area and living in extremely poor conditions.
THE PROJECT
Community Managed Health Project is a new project of among other in Diocesan Caritas of Sibolga, and under consideration have had project of nutrition improvement in Gomo Area on March 2011.Community Managed Health Project was conceived and found donor at mid of 2011, and the project was effectively started in the July 2011.
By July 2011 until June 2013 Community Managed has performed health promotion for community organization in two parishes, Gomo Parish and Amandraya Parish, though this promotion goes to other project goals such as parish organization, Caritas family networks & other relevant stakeholdersand rough community organization.
Upon completion of the Community Managed Health Project, as a standard procedure, Caritas Keuskupan Sibolga and its donor request the audit service to do overall project audit that is accountable.
AUDIT PERIOD
The audit activity must perform for 10working daysstarting on July,01stto 10th, 2013and after the completion of activity the audit report must be submitted to Caritas Keuskupan Sibolga (CKS).
AUDIT SERVICES REQUIRED
The scope of audit services shall cover the overall management of the project’s implementation, monitoring and supervision. The audit work should include the review of work plans, progress reports, project resources, project budgets, project expenditure, project delivery, recruitment, operational and financial closing of projects and disposal or transfer of assets. To this effect, the scope of the audit shall cover the following areas as they are performed at the level of the project:
Human resources
The audit work shall cover the competitiveness, transparency and effectiveness of the recruitment and hiring of personnel and include performance appraisal, attendance control, calculation of salaries and entitlements, payroll preparation and payment, and management of personnel records.
Finance The audit work shall cover the adequacy of the accounting and financial operations and reporting systems. These include budget control, cash management, certification and authorityapproval, receipt of funds, and disbursement of funds, recording of all financial transactions in expenditure reports, records maintenance and control.
Procurement The audit work shall cover the competitiveness, transparency and effectiveness of the procurement activities of the project in order to ensure that the equipment and services purchased meet the requirement and include the following:
- As applicable, delegations of authorities, procurement thresholds, call for bids and proposals, evaluation of bids and proposals and approval/signature of contracts and purchase orders;
- Receiving and inspection procedures to determine the conformity of equipment with the agreed specifications and, when applicable, the use of independent experts to inspect the delivery of highly technical and expensive equipment
- Evaluation of the procedures established to mitigate the risk of purchasing equipment that do not meet specifications or is later proven to be defective;
- Management and control over the variation orders.
Asset Management
The audit work shall cover equipment (typically vehicles and office equipment) purchased for use of the project. The procedures for receipt, storage, and disposal shall also be reviewed.
Cash Management
The audit work shall cover all cash funds held by the project and review procedures for safeguarding of cash.
General Administration
The audit work shall cover travel activities, vehicle management, shipping services, office premises and lease management, office communications, and records maintenance.
Information System
The audit work shall cover the information and communication systems and the control and security of equipment and data.
The audit work shall cover equipment (typically vehicles and office equipment) purchased for use of the project. The procedures for receipt, storage, and disposal shall also be reviewed.
Cash Management
The audit work shall cover all cash funds held by the project and review procedures for safeguarding of cash.
General Administration
The audit work shall cover travel activities, vehicle management, shipping services, office premises and lease management, office communications, and records maintenance.
Information System
The audit work shall cover the information and communication systems and the control and security of equipment and data.
Scope Limitation
The above scope shall cover those transactions performed at the level of the project.
DEFINITION OF AUDIT OPINIONS
Unqualified (Clean) Opinion An unqualified opinion should be expressed when the auditor concludes that the financial statements give a true and fair view or are presented fairly, in all material respects, in accordance with the applicable financial reporting framework.
Modified Unqualified or Emphasis of Matter paragraph In certain circumstances, an auditor’s report may be modified by adding an emphasis of matter paragraph to highlight a matter affecting the financial statements which is included in a note to the financial statements that more extensively discusses the matter.
Unqualified (Clean) Opinion An unqualified opinion should be expressed when the auditor concludes that the financial statements give a true and fair view or are presented fairly, in all material respects, in accordance with the applicable financial reporting framework.
Modified Unqualified or Emphasis of Matter paragraph In certain circumstances, an auditor’s report may be modified by adding an emphasis of matter paragraph to highlight a matter affecting the financial statements which is included in a note to the financial statements that more extensively discusses the matter.
The emphasis of matter paragraph would ordinarily refer to the fact that the auditor’s opinion is not qualified in this respect, by adding a paragraph to highlight a material matter regarding an ongoing concern or problem or a significant uncertainty. An uncertainty is a matter whose outcome depends on future actions or events not under the direct control of the entity but that may affect the financial statements.
Qualified Opinion
A qualified opinion should be expressed when the auditor concludes that an unqualified opinion cannot be expressed but that the effect of any disagreement with management, or limitation on scope is not as material and pervasive as to require an adverse opinion or a disclaimer of opinion. A qualified opinion should be expressed as being ‘except for’ the effects of the matter to which the qualification relates.
Disclaimer of opinion
A disclaimer of opinionshould be expressed when the possible effect of a limitation on scope is so material and pervasive that the auditor has not been able to obtain sufficient appropriate audit evidence and accordingly is unable to express an opinion on the financial statements.
Adverse An adverse opinion should be expressed when the effect of a disagreement is so material and pervasive to the financial statements that the auditor concludes that a qualification of the report is not adequate to disclose the misleading or incomplete nature of the financial statements.
PROPOSAL SUBMISSION
For organizations who are interested please submit the audit proposal To Caritas Keuskupan Sibolga:
* frans.esensiator@caritas.keuskupan-sibolga.org
* stefania.caritas.italy@gmail.com
For organizations who are interested please submit the audit proposal To Caritas Keuskupan Sibolga:
* frans.esensiator@caritas.keuskupan-sibolga.org
* stefania.caritas.italy@gmail.com
With the proposal submission deadline: June, 24th, 2013. Only shortlisted candidates will be contacted.
