The 6.4 SR earthquake has rocked district of East Lombok, West Nusa Tenggara Province on 29 July 2018. The center of the quake located in coordinate of 8.4°S and 116.5°E or 47 kilometers northeast of Mataram city, West Nusa Tenggara, with the depth of 24 kilometers. Seven days later, on Sunday, 05 August 2018, another powerful earthquake with 7.0 SR struck again in Lombok and the center of the quake located in 8.37°S – 116.48°E or 18 kilometers in the northwest of East Lombok, West Nusa Tenggara, with the depth of 15 kilometers. The quake was felt on 18:46:35 Western Indonesia time. Big aftershocks were felt after that and on 9 August 2018 there was another earthquake with 6.2 SR and followed with 6.9 SR earthquake on 19 August 2018.
Denpasar Diocese through PSE-KD is aware that the needs of affected communities are getting complex, therefore, to keep the active involvement of assisting affected communities PSE-KD has developed a project called “Recovering the Living Condition of Affected Communities after the Earthquake.” This project is planned to be implemented for 6 months, started from November 2018 – April 2019.
The project was developed based on in depth assessment which was held on 6 October 2018 in Sambik Elen 1 hamlet, RT 1 – RT 6 (Neighborhood 1-6), Sambik Elen village and in Torehan hamlet, Loloan village. Both villages are part of Bayan sub district, North Lombok district. The result of in depth assessment has shown that affected communities in both villages need to rebuild their access to clean water, temporary shelters, household appliances and basic necessities.
The needs to rebuild access to clean water are needed because most of water installation are badly damaged after the earthquake. Also the need to build temporary shelters is crucial due to incoming rainy season, and currently most of affected communities are still living in emergency tents. These tents will not be able to hold rainwater, because they are exposed with the sun for too long. If the temporary shelters are not built quickly, affected communities will suffer during the rainy season. To support the construction of temporary shelters, the debris of damaged houses must be removed to clear the area, therefore the temporary shelters could be built.
Communities also need provision of sembako for the next 6 months and household tools. Sembako provision for 6 months are needed based on the real condition of the affected communities and during the next 6 months, communities will not be able to get income because their farms are not producing yet. Such as cashew nut in Sambik Elen village, the communities suffer from crops failure because the flowers, unripe fruits and the shoots are dry because of the earthquake. The same situation is also happened in Torehan hamlet, Loloan village. Cocoa and coffee as their main income are not producing yet due to earthquake and they did not take care of their plantation since earthquake occurred. They are still traumatized to work in coffee and cocoa plantation. In the meantime, household appliances are needed because most of the tools are destroyed when earthquake occurred
- NAME PROJECT HOLDER: Caritas Indonesia (Yayasan Karina)
- PROGRAMME TITLE: Recovering the Living Condition of Affected Communities After the Earthquake
- DURATION: 1 November 2018 to 30 April 2019
- BUDGET: IDR 2,403,508,000.-
- AUDIT PERIOD: 9 December 2019 – 31 December 2019
OJECTIVES OF THE AUDITOR
The objectives of this external auditor are:
MAIN POINTS OF AUDIT
- 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 project 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; 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 November 2018 to 30 April 2019
- The audit will take place in Jakarta
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 project implementation period (please insert the exact period covered).
- Statement of receipts and expenditures covering the project 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 draft audit report should be submitted to the Caritas Indonesia (Yayasan Karina) by 10 January 2020. The draft audit report will be reviewed by the Caritas Indonesia (Yayasan Karina) before it is finalized and submitted.
Note: Audit opinions must be one of the following: (a) qualified (negative), (b), unqualified (favorable), (c) adverse (negative), or (d) disclaimer (negative). If the audit opinion is other than “unqualified” (favorable) the audit report must describe both the nature and amount of the possible effects on the financial statements. The report should also make a reference to the section of the management letter with regard to the action taken or planned to be taken to address the issues underlying the qualification.
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 and email@example.com at the latest 9 December 2019.