Caritas
Keuskupan Sibolga is looking for an External Auditor that will
evaluate Community Managed Disaster Risk Reduction (CMDRR) Phase 3.
Interested applicants will be invited to submit their proposal by latest 03 March 2014, and please addressed to references written in point 7 (Proposal Submission) as follow:
Interested applicants will be invited to submit their proposal by latest 03 March 2014, and please addressed to references written in point 7 (Proposal Submission) as follow:
Please
feel free to read the Term of Reference as written below.
Kindly
to be informed, please do not address 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
Jl. JP. Vallon Ujung Km.3 Desa Sifalaete
Gunungsitoli,
Nias
North
Sumatera
Indonesia
AUDIT SERVICE FOR CMDRR PROJECT - PHASE 3
1. 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.
2. THE PROJECT CONTEXT
To build community resilency
toward disaster, CKS preferred to apply community managed disaster
risk reduction (CMDRR) approach in Nias. In the year 2007, CKS began the CMDRR pilot project in 3 communities.
Positive experiences from the pilot project encouraged CKS extending the
project to the second phase CMDRR project. The second phase CMDRR project duration
was 3 years. The project targeted 14 new communities in collaboration with 7
parishes.
Based on the previous project evaluation finding, CKS
again continued the project to the third phase of CMDRR. The project duration
was 27 months from January 2012 to March 2014. The targeted beneficiaries are
11 communities consisted of 947 household and 4694 population, 6 parishes, 4
communities of health and livelihood division; and Gunungsitoli urban population.
Upon completion of the third phase CMDRR project, as a standard procedure, CKS and its donors requests the audit
service to do overall project audit that is accountable.
3. AUDIT PERIOD
The audit activity must perform for 2 weeks starting from March 17 to March
31 2014. After the completion of activity, the audit
report must be submitted to Caritas Keuskupan Sibolga (CKS.
4. 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 approving authority, 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.
Scope Limitation
The above scope shall
cover those transactions performed at the level of the project.
5. 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. 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.
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
opinion should 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.
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.
6. PROPOSAL SUBMISSION
For organizations who are
interested please submit the audit proposal
to Caritas Keuskupan
Sibolga:
With the proposal submission deadline: March 3, 2014.
