Caritas
Keuskupan Sibolga is looking for an External Financial Auditor who will
perform an financial audit service for Community Managed Livelihood
Promotion (CMLP) the second (2nd) phase.
Interested applicants will be invited to submit their proposal by latest 18 April 2014, and please addressed to references written in point 5 (Proposal Submission) as follow:
frans.esensiator@caritas.keuskupan-sibolga.org
aktivitas.sarumaha@caritas.keuskupan-sibolga.org
Silvia.Holzer@caritas-austria.at
Interested applicants will be invited to submit their proposal by latest 18 April 2014, and please addressed to references written in point 5 (Proposal Submission) as follow:
frans.esensiator@caritas.keuskupan-sibolga.org
aktivitas.sarumaha@caritas.keuskupan-sibolga.org
Silvia.Holzer@caritas-austria.at
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
I. Project Background
Nias
Island regency is the most rural in the North Sumatra Province, Indonesia. Lies
about 84 sea miles from Sumatera mainland, led the conditions of the island in
the state of less improvement and development and have had in a severe
condition of poverty due to the centralization system applies in Central
Government of Indonesia developing policies for years and fact that the region
is in the EQ ring of fire.
In
about 8 years ago, the neglected part of this region was again struck by the
devastating natural disaster, formed trough giant tsunamis during the Christmas
in December 26th, 2004 followed by destructive Earthquake in March 2005. Higher
number of the death toll arisen and all the public facilities and structures
collapsed down severely and it has had worsening the region economics and
private sectors including household livelihood at a large scale. Then Nias
region came to the centre of humanitarian and emergency response agencies
trough NGO/INGO, UN Agencies, Government Bodies, and any other local and
international organizations. However this wide spread efforts and international
attentions during the emergency phase for the initial 1 year of emergency then
followed by another 3 years of rehabilitation and reconstruction actions left a
better condition of housing/shelter and public facilities without an adequate
strengthening process for communities livelihood improvement being taken.
In
connection to the above facts, Caritas Keuskupan Sibolga trough its livelihood
accompaniment frame implementing several livelihood projects trough out the
region since the year of 2008/2009, and in 2010 launched its enriched
livelihood accompaniment model known as CMLP (Community Managed Livelihood
Promotion) strongly in facilitating community groups towards the sustainable
livelihood development in agricultural sector.
The
2nd phase of CMLP project that is started by February 2012, after its project
implementation during the last 2 (two) years is now on the closure stage,
seeing the potentials of next phase livelihood supporting frame in the targeted
area (s) covering of 9 (nine) self help groups all across 10 (ten) sub villages
in Namohalu Esiwa sub district, North Nias District.
During
the 2 (two) years of its project implementation involving ST. Bonifasius – Alasa
Parish, its strategic partner, local authorities, local organizations, and
Caritas Austria as the project funding donor, CMLP II have been conducting the
4 (four) project component intervention using Community Managed Livelihood
Promotion approach, the 4 (four) components as follows:
1. Livelihood Promotion
2. Livelihood Protection
3. Organization Development
4. Participative Monitoring and
Evaluation
The
implementation percentage of this project component activities are all in a
vary range since the participation of the designated communities highly
involved in the process of assessment, planning, implementation, MonEv, and re
planning of annual work plans. These communities are formed into Self Help
Group (SHG) with an annual work plan divided into quarterly work plan, and CMLP
II field facilitator to conduct an accompaniment using a live in scheme. The
overall objective of the project aimed to the “Life conditions Improvements of
Nias communities in 10 sub villages, North Nias District through Community
Managed Livelihoods Promotion (CMLP)”, trough 5 specific objectives as follows:
1. 9
SHGs continuance to implement livelihood development
2. Community
livelihood improvement in Namohalu Esiwa territory
3. Community
is able to supply family nutrition through second crop cultivation (long bean, chilli, eggplant, and mustard)
4. Existed
prevention and protecting for pig disease in 9 SHGs
5. Skill
improvement of project team to implement community managed principles
Therefore
upon the completion of the 2nd phase of CMLP project, Caritas
Keuskupan Sibolga as the implementing partner and Caritas Austria, the funding
donor requesting the final audit services by external party. The details of the
audit service are as follows:
II. Audit Delivery
The service should be
performed in 3 (three) of normal working days, as to the starting date on May, 01, 2014 to May, 03, 2014. Upon the completion of the assigned service,
the report submission deadline would be the May, 31 2014.
III. 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 authority approval, 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.
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 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.
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.
The information on financial reporting and audit presented through
currency of Euro and Indonesian Rupiah
V. Proposal Submission
For organizations
who are interested please submit the audit proposal
To
Caritas Keuskupan Sibolga:
With the proposal
submission deadline: April, 18, 2014.
Only
shortlisted candidates will be contacted.
