TERMS OF REFERENCE
AUDIT AND FINANCIAL MANAGEMENT REVIEW PERIODE 2012 AND 2013
YAYASAN KARINA
JAKARTA
AUDIT AND FINANCIAL MANAGEMENT REVIEW PERIODE 2012 AND 2013
YAYASAN KARINA
JAKARTA
Yayasan
Karina
KARINA
(Caritas Indonesia) is the humanitarian arm of the Bishops’ Conference of
Indonesia based in Central Jakarta and is officially considered as a member of
the Caritas Internationalist confederation. Karina is
established in 2006 with focus on disaster management issue which is translated
into 4 programs, namely DRR, Diocesan Accompaniment, Promotion and Identity,
and Capacity Building for Emergency Response designed for 2011-2013 period. KARINA
(Caritas Indonesia) acts as a coordinating and facilitating body for all the 37
Dioceses incorporated under the Bishops’ Conference of Indonesia
1. OBJECTIVE
The objective of the assignment is
to audit the accounts and evaluate the financial
management practices of Yayasan Karina’s Financial Statement of 2012 and 2013 peride with all related
projects during that period.
2. SCOPE
The selected auditor shall conduct
the following tasks:
·
Audit and review the accounts of
Financial
Statements for the fiscal year
ending December 31st, 2012 and December
31st 2013.
·
Audit and review all projects during
tha periode
·
Certify that the funds were utilized
for its
intended purposes according to the terms in the project Memorandum of
Understanding ( MOU )
intended purposes according to the terms in the project Memorandum of
Understanding ( MOU )
·
Produce a management report on the
evaluation
of the financial management practices of Yayasan Karina indicating the
strengths and weaknesses, as well as corrective measures needed to ensure
proper financial management.
of the financial management practices of Yayasan Karina indicating the
strengths and weaknesses, as well as corrective measures needed to ensure
proper financial management.
·
Review the financial aspects of
procurement of
goods ( purchase orders, tendering process and supporting documents )
goods ( purchase orders, tendering process and supporting documents )
·
Review all significant contracts and
audit all
costs paid by Yayasan Karina
costs paid by Yayasan Karina
·
Assess the draft Financial and Administrative
Manual to ensure that the manual is complete and that it is in line with the current
fiscal and administrative management reporting and regulations
Manual to ensure that the manual is complete and that it is in line with the current
fiscal and administrative management reporting and regulations
·
Assess the internal controls of Yayasan Karina,
including controls related to personnel management, procurement, invoicing for
services rendered, inventories, safeguard of Yayasan Karina’s assets ( cash, bank,
fixed assets, etc. )
including controls related to personnel management, procurement, invoicing for
services rendered, inventories, safeguard of Yayasan Karina’s assets ( cash, bank,
fixed assets, etc. )
·
Any other related financial and
administrative
matter that may arise during the course of the assignment.
matter that may arise during the course of the assignment.
3.
ROLE OF THE AUDITOR
The selected auditor shall meet with Karina’s Executive
Director prior to the audit
and after the audit to review his findings, prior to finalizing the report.
and after the audit to review his findings, prior to finalizing the report.
4.
OUTPUT
The report shall describe the major findings arising from
the work performed
together with appropriate recommendations, both in English and in Bahasa
Indonesia. The report shall also include an audit opinion and management letter
of Yayasan Karina financial statements for the year ended December 31st, 2012 and
together with appropriate recommendations, both in English and in Bahasa
Indonesia. The report shall also include an audit opinion and management letter
of Yayasan Karina financial statements for the year ended December 31st, 2012 and
December 31st 2013.
5.
AUDITOR CRITERIA
1. The
auditor not as personal but should bring the organization names
2. Have
experience for audit NGO or yayasan
3. Familiar
with finance report not profit
4. Familiar
with SAK 45
5. Should
send the application or offering letter with budget request and timetable or
work
Application,
CV and contact details , Company profile and budgets request e-mail to: eva@karina.or.id or sdmkarina@gmail.com at the
latest 10 April 2014