TERM OF REFERENCE
Emergency Appeal Project EA 27/2018
On September 28, 2018, Central Sulawesi Province, Indonesia, was struck by a tsunami triggered by a 7.5 magnitude earthquake. As of October 23, 2018, the BNPB (National Disaster Management Agency) estimates at least 2,077 people are confirmed to have died, with 1,075 missing, 4,400 with major injuries, and over 211,000 people internally displaced in the immediate weeks following the disaster. Localized areas were decimated when the tsunami wiped away coastal zones and soil liquefaction caused whole neighbourhoods to sink into the earth and ground to shift with mudslides. Besides the permanent displacement caused by the tsunami and liquefaction devastation, the earthquake caused widespread structural damage, displacing families temporarily from damaged and unsafe shelters. BPBD estimates 68,000 houses were damaged. The incoming rainy season increases risks of landslides, flooding, and water- and vector-borne diseases.
Markets and banks were closed immediately following the crisis; however, many vendors and financial service providers have since re-opened. The market in Palu and the surrounding communities is rapidly though unevenly recovering. The Palu port, airport, and road supply routes are all functioning, though each was interrupted or delayed for a period of days to weeks. Additional supply chain interruptions should be expected due to lags between purchases of stock on-hand and re-supply. Many storefronts and warehouses in Palu were structurally damaged, and some stocks were looted. Some vendors displaced. Vendors in Makassar and Palu cited low demand and lingering trauma from the earthquake as reasons why they’ve not yet re-opened shops in Palu. Some locations remain isolated due to road damage and other factors, but the Palu market is expected to return to its former well-integrated state over time, with national financial service providers and multiple supply chains mitigating (but not eliminating) risks of short-term inflation and continued shortages.
NAME Project Holder: Caritas Indonesia (Yayasan Karina)
PROGRAMME TITLE: EA 27/2018
DURATION: October 2018 to November 2019
BUDGET: IDR 25,727,270,708. – (Euro 1,486,979. -)
AUDIT PERIOD: 9 December – 31 December 2019
OJECTIVES OF THE AUDITOR
The objectives of this external evaluator are:
MAIN POINTS OF EVALUATION
- The Financial information and reports (see annex 1) accurately present, in all material respects, the actual expenditure incurred, and the revenue received by the Project Holder for the period (insert EA implementation period), in conformity with the applicable Contractual Conditions set by donors (if applicable);
- The incomes and expenses, assets and liabilities are adequately supported by original documentation and have been properly accounted for; for assets declared as used, the inventory systems show proofs of existence at the date of the agreement; the method applied for the conversion of local and foreign currencies into Euro is consistent with standard accounting practices.
- Adequate and effective internal control system exists.
- The audit work shall cover the adequacy of accounting and financial operations, reporting and management as well as accounting procedures (referring to the national law and the international accounting standards).
- A verification of mathematical accuracy is expected, in order to ensure that the expenditures described in the financial statements are reconciled with the supporting documents and with the bank statements.
- The period covered by the audit is: 1 October 2018 to 30 November 2019
- The audit will take place in Jakarta & Palu
VERIFICATION PROCESS AND METHODOLOGY
The audit methodology and the audit techniques to be used are those in accordance with international auditing standards and following the ISA 700 norm.
The audit report should include the following:
- Audit method used and the scope of the audit.
- Statement declares that all information and documentation needed to complete the audit has been made available as required.
- Declaration that the required audit standards that have been applied.
- Distribution and use of the audit report.
- Formal Opinion.
- The period covered by the report.
- Cash flow statement covering the EA implementation period (please insert the exact period covered).
- Statement of receipts and expenditures covering the EA implementation period (please insert the exact period covered).
- Income table by source of funding.
- The balance at the end of the implementation period.
- The auditor should submit a letter to the management at the completion of the audit. The management letter should include recommendations to address any weaknesses identified with regards to financial regularity, the internal control system, adherence to contract conditions and the effective use of financial resources.
- The audit report shall be written in Bahasa & English
The auditors shall provide a draft final report of their findings, including an opinion, a management letter and a set of conclusions and recommendations not later than 2 weeks after the end of their field work and (complete as appropriate) at the latest.
These findings are to be reviewed by the National Caritas Director/Secretary General before the audit report is finalized and submitted.
ELIGIBILITY OF THE AUDITOR
By agreeing these ToR the Auditor confirms that he/she meets at least one of the following conditions:
- The Auditor and/or the firm is a member of a national accounting or auditing body institution which in turn is a member of the International Federation of Accountants (IFAC).
- The Auditor and/or the firm is a member of a national accounting or auditing body institution. Although this organization is not a member of the IFAC, the Auditor commits him/herself to undertake this engagement in accordance with the IFAC standards and ethics set out in these ToR.
- The Auditor and/or the firm is registered as a statutory auditor in the public register of a public oversight body in a third country and this register is subject to the principles of public oversight as set out in the legislation of the country concerned (this applies to auditors and audit firms based in a third country).
Application, Company Profile should be submitted by e-mail to: firstname.lastname@example.org , email@example.com and firstname.lastname@example.org at the latest 24 November 2019.