lowongan kerja lsm/ngo, Looking For Auditor

Dear all,

Caritas Keuskupan Sibolga is looking for an auditor for Moro'o Livelihood Project.
Interested applicants will be invited to submit their proposal by latest 16 July 2012 and please addressed to references as written  in point 7 (Proposal Submission).

Please feel free to read the Term of Reference of Moro'o Livelihood Project as written below.

Kindly to be informed, please do not adress 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
Gunungsitoli, Nias
North Sumatera
Indonesia

TERM OF REFERENCE
AUDIT SERVICE FOR MORO’O LIVELIHOOD
PROJECT


1. THE BACKGROUND OF CARITAS KEUSKUPAN
SIBOLGA (CKS)

The Diocesan Caritas of Sibolga is the
development and relief agency of the Catholic Church in the Diocese of Sibolga
with the aim of endorsing, also in cooperation with other organisms, the
capacity of the Diocesan community to promote human development, social justice
and peace, with a particular attention given to the poorest and with a
predominant pedagogic component. As part of its response to the 28 March
earthquake and to long-term poverty in Nias, Caritas is implementing a
programme in NiasIsland. This is an
integrated programme that covers many different sectors. Caritas has been
operating in the island since the tsunami. It is Caritas aim to reach and
support Nias people who are spread out over a wide area and living in extremely
poor conditions.

2. THE PROJECT

In the year 2010, CKS began with
a livelihood project in Moro’o, Nias Island. The Moro’o project started at the beginning
of January 2010 and finished by June 2012. Upon
completion of the Moro’o Livelihood project, as a standard procedure, Caritas
Sibolga and Caritas Austria as a donor request the audit service to do overall
project audit that is accountable.


3. AUDIT EXPECTED RESULT

Audit
Report of Moro’o Livelihood Project


4. AUDIT PERIOD

The audit activity must perform for 2
(two) weeks starting on July 23 until August 03 2012; After the completion of
activity the audit report must be submitted to Caritas Keuskupan Sibolga (CKS).

5. 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
approving authority, 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. 

6. 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 opinionshould 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.


7. PROPOSAL SUBMISSION

For organizations who
are interested please submit the audit proposal
To Caritas Keuskupan
Sibolga:

* frans.esensiator@gmail.com
* silvia.holzer@caritas-austria.at
With the proposal
submission deadline: 16th July2012.

Only shortlisted
candidates will be contacted.