Looking for an External Auditor

TERMS OF REFERENCE
 
Financial Audit of Social
Economic Welfare Development in Disaster Prone Area, Jambi and Bengkulu,
Sumatera, Indonesia – Project 
 
For Yayasan KARINA
 
 
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 Social Economic Welfare
development in disaster prone Area Jambi, Bengkulu, Sumatera, Indonesia Project,
period April 2010 up to April  2012.
Total project budget is IDR 3,068,756,700 purposed for Program CBDRR, Social
Economic Development, Health Service, Capacity Building, Monitoring and
Evaluation and Operational Cost of 408 beneficiaries in 342 beneficiaries in
Jambi. Budget for this audit will be charged to Social Economic Welfare
development in disaster prone area in Jambi, Bengkulu, Sumatera Indonesia,
Project Budget (P0830)
 
2.      SCOPE
                        The
selected auditor shall conduct the following tasks:
·         Audit and review
the accounts of Financial Statements for Social Economic welfare development in
disaster prone are Jambi, Bengkulu, Sumatera, period April  2010 up to April 2012.
·         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 on the evaluation of the financial management practices of Social
Economic welfare development in disaster prone are Jambi, Bengkulu - Sumatera
Project 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 );
·         Review all significant
contracts and audit all costs paid by Social Economic Welfare Development in
disaster prone area Jambi, Bengkulu, Sumatera Project,
·         Assess the
Financial and Administrative Manual to ensure that the manual is complete and
that it reflects the procedures of current fiscal and administrative management
practices and procedures;
·         Assess the
internal controls of Social  Economic
Welfare development in disaster prone area Jambi, Bengkulu, Sumatera Project,
including controls related to personnel management, procurement, invoicing for
services rendered, inventories, assets  (cash,
bank, fixed assets, etc ); and,
·         Any other
related financial and administrative 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.
 
 
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 Social Economic Welfare
Development in disaster area Jambi, Bengkulu, Sumatera Project. 
 
5.      REFERENCES
The auditor shall consult the
following documents in conducting this assignment:
·         KARINA’s Notary
Deed and any subsequent amendments, as well as KARINA’s Statute;
·         Contracts for
all staff; Social Economic Welfare Development in disaster area prone Jambi,
Bengkulu, Sumatera Project.
·         MOUs and project
agreements for all projects to be audited;
·         Caritas Internationalis
Minimum Financial Standards;
·         Yayasan KARINA’s
Financial and administrative guidelines; and,
·         Yayasan KARINA’s
Human Resource Manual.
 
 
Interested applicants or organization should submit
their CV or proposal and details for the jobs that has been audited by e-mail
to: sdmkarina@gmail.com at the latest Saturday, 4 February 2012 at 05.00 pm.