Yayasan Harapan Permata Hati Kita Vacancy: Auditor, Banda Aceh

Yayasan Harapan Permata Hati Kita (YAKITA) required Auditor for program "Drug Abuse & Addiction Intervention Response and Preventing HIV in Aceh", supported by Caritas Germany and Caritas Italiana, with the following TOR:

 

TOR

Financial Evaluation on Project of

“Drug Abuse & Addiction Intervention Response

and Preventing HIV in Aceh”

 

P.416-012/2011-  AO/2011/054

 

Project summary

The program of “Drug Abuse & Addiction Intervention Response and Preventing HIV Aceh” with project no. P.416-012/2011- AO/2011/054 has been implemented by YAKITA Aceh “usually called Rumoh Geutanyoe” as an effort to provide access of information and treatment on drugs addiction in Banda Aceh. This project focus on recovery program for drugs addicts who need to be clean and sober, but also provide prevention activities by delivering information to specific communities in Lapas and public as well, through training and outreach.

 

It was located at Dusun Seroja, Desa Lamteumen Timur, Kecamatan Setui, Banda Aceh. In implementing this project, YAKITA is supported by Caritas Germany and Caritas Italiana.  This project will be ended on April 2014, and the last 9 month period (August 2013-April 2014) is called No Cost Extension Period (NCEP).

 

Objective

The objective of the audit are:

• To provide an independent professional opinion on the project financial statements of YAKITA on “Drug Abuse & Addiction Intervention Response and Preventing HIV in Aceh with project number P.416-012/2011 – AO/2011/054 for period of 1 August 2011 to 30 April 2014, which includes an opinion on the eligibility of expenditure and compliance with the relevant legal agreements. 
• To provide a professional assessment on the financial management, the bookkeeping system and the procedures for internal controls.

Coverage of the Audit

The audit would cover the sources and application of funds.

 

Scope

The audit should be carried out in accordance with the relevant standards of auditing and will include such tests and controls as the auditor may consider necessary. In conducting the audit, special attention should be paid on the following:

• Audit and review the accounts of Financial Statements for “Drug Abuse & Addiction Intervention Response and Preventing HIV in Aceh”  P.416-012/2011-  AO/2011/054, for period of 1 August 2011 up to 30 April 2014
• To examine a representative sample of payment transactions of the projects, including accuracy and completeness of records and evidence of exchange transactions from foreign into national currency of funds received for the program
• Certify that the funds were utilized for their intended purposes according to the terms in the project Memorandum of Understanding ( MOU )
• Produce a management report summarizing the observations on the accountability and internal control issues on the evaluation of the financial management practices of  “Drug Abuse & Addiction Intervention Response and Preventing HIV in Aceh”  P.416-012/2011-  AO/2011/054, for period of 1 August 2011 up to 30 April 2014.  These would include the following:
• Comments and observations on the accounting records, systems and controls that were examined during the course of audit. 
• Specific deficiencies and areas of weakness in systems and controls and recommendation for improvement.
• Matters that have come to the attention during the audit which might have significant impact on the implementation of the project. 
• Any other matter that the auditor considers significant to report to the management.

The observations in the management letter must be accompanied by the implications, suggested recommendations from the auditors and the management comments on the observations/ recommendations.

• Review all significant contracts and audit all costs paid by  “Drug Abuse & Addiction Intervention Response and Preventing HIV in Aceh”  P.416-012/2011- AO/2011/054, for period of 1 August 2011 up to 30 April 2014 
• Any other related financial and administrative matter that may arise during the course of the assignment.

Auditor Profile

• Public accounting firm, registered in Indonesia,
• Third independent party, with no secondary interest in the project or with the parties involved in this audit.
• Good knowledge and understanding of general accounting procedure, 
• Minimum 5 years of experience in particularly auditing nonprofit organization is preferable, 
• Good understanding of English in oral and written is preferable.

Bidding information

All interested third parties should submit their proposal according to the ToR  at the latest on  20 April 2014. The proposal should at least include:

• A letter of interest facilitating the audit,
• A work plan and proposed time schedule for the audit,
• A methodology overview used during the audit,
• A budget, including all professional, transportation, tax and other costs,
• CVs of the staff/consultants you are planning to use

Proposals should be sent to YAKITA and CARITAS Germany via email to yakita@cbn.net.id, and cc to fie.osman@gmail.com and caritas.germany@gmail.com

 

Payment installment

Upon agreement on audit fee between the auditor and YAKITA Ciawi, an invoice must be submitted to YAKITA Ciawi for payment purposes. The payment schedule is as follows:

• Contract signing by both parties, 25% of the payment will be installed. 
• The second installment will be paid as the audit phase has finished as per time frame (25% of contract payment).
• The remaining payment will be installed after the final report submitted (50%).

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 project of  “Drug Abuse & Addiction Intervention Response and Preventing HIV in Aceh”  P.416-012/2011- AO/2011/054, period of 1 August 2011 up to 30 April 2014.

References

The auditor shall consult the following documents in conducting this assignment:

• Contracts for all staff;
• All MOUs and project agreements for all projects to be audited;
• YAKITA and CARITAS financial and administrative guidelines.

Timing

The initial contract period is for 11 days (19 – 30 May 2014). An extension of the contract period is subject to the common appraisal of the auditor and YAKITA during the initial phase of the audit.

 

Reporting

The final reports (three hardcopies document) would be expected to be submitted after the audit has been completed (not more than 2 weeks), and should be issued in English to YAKITA and CARITAS Germany.