Request for Expression of Interest
Yayasan Humanis dan Inovasi Sosial (hereinafter: Humanis), an affiliate organization of Hivos, is a Jakarta-based non-profit development organization that works across the Southeast Asia region. Humanis works with marginalized groups and frontrunners to exercise rights and freedoms, bring about changes, influence decisions and hold those in power to account. As the name itself suggests, Humanis envisions just and sustainable societies in Southeast Asia that fulfill and protect the rights of each individual, as well as respect differences and backgrounds. To achieve our vision, we focus on three impact areas: Gender Equality, Diversity, and Inclusion (GEDI), Civic Rights in the Digital Age (CRIDA), and Climate Justice. Currently, we have ongoing programs in Indonesia, Timor-Leste, the Philippines, and Vietnam.
Humanis seeks qualified candidates for the position of
Title : Consultant Auditor for Project Civil Society and Governance in Timor Leste
Duty Station : Indonesia
Report to : Program Manager GEDI
Timeline : 01 February to 30 April 2024
Background
The Civil Society and Governance in Timor-Leste (CSG-TL) Project is the most recent iteration of a long-running support program for several CSOs advocating for good governance in Timor-Leste conducted by Yayasan Humanis dan Inovasi Sosial (affiliated with Hivos in Southeast Asia). With the support from the Norwegian Ministry of Foreign Affairs (MFA), represented by the Royal Norwegian Embassy in Jakarta (the Embassy) the project is implemented from December 2021 to December 2023 by Yayasan Humanis dan Inovasi Sosial (Yayasan Hivos), together with the four local partner organizations – they are Associacaon Chega Ba Ita (ACBIT), Forum Komunikasaun ba Feto Timor-Leste (Fokupers), Judicial System Monitoring Program (JSMP), and La'o Hamutuk.
This project's expected result is to strengthen the capacity and alliance of Civil Society Organizations (CSOs) in Timor Leste to better and effectively advocate the rights of the citizens. Yayasan Hivos and the local partners improve the capability of local CSOs on achieving the goals in human rights and social inclusion related issues, and also establish linking and learning platform on solidifying local CSOs advocacy agendas.
As required in the Grant Agreement, an audit report covering the final financial statements of the project shall be submitted to MFA. Therefore, Yayasan Hivos is seeking an independent chartered/certified or state-authorized public accountant to audit the final financial report.
Objectives
The objective of the audit is to enable the auditor to express an independent professional opinion on the statement of management project based on revenue and expenditures (project's financial statement) "Civil Society and Governance in Timor-Leste (CSG-TL)" for the period of 1 December 2021 – 31 December 2023.
Scope of Work
1. Subject of the Project Audit
The subject of the review is the project final financial statements of Yayasan Hivos for the period of 01 December 2021 – 31 December 2023 and ACBIT, Fokupers, JSMP and Lao Hamutuk for the period of 01 December 2021 – 31 November 2023.
2. Place & Time of project audit
The financial review is to be carried out starting in early February 2024 in Jakarta for Yayasan Humanis dan Inovasi Sosial and Timor Leste for CSG-TL partners (ACBIT-Associacaon Chega Ba Ita, FOKUPERS-Forum Komunikasaun ba Feto Timor-Leste, JSMP-Judicial System Monitoring Program, and La'o Hamutuk)
3. Documents of reference
Reference Documents on the Project
These documents related to the project implementation are to be considered as basic reference for the auditor:
§ Donor and partner contracts and the amendments (if any)
§ Approved budgets and activity plans
§ General and specific conditions of the grant
4. Detailed audit requirements
1. The annual financial statement of the project shall be audited accordance with International Standards of Auditing (ISA). The auditor shall comply with all ISAs relevant to the audit, ref. ISA 200 (Overall objectives of the independent auditor and the conduct of an audit in accordance with international standards on auditing), paragraphs 18 and 20. Of Particular relevance is ISA 240 (The Auditor's responsibility to Consider Fraud and Error in an Audit of Financial Statement), and ISA 800 ("Special Considerations audits of single financial statements and specific elements, accounts or item of financial statement")
2. The auditor shall form an opinion on whether the project financial statement fairly reflect the financial position of the project and whether they are prepared, in all material respects, in accordance with the applicable financial reporting framework, namely:
§ the accounting principles applied
§ the requirements as stated in the Specific and General Conditions of the Grant Agreement.
The auditor shall obtain sufficient appropriate audit evidence regarding the financial statement of the cooperating partner and consolidation process.
3. The auditor shall report in accordance with the applicable audit standards, as agreed in the Donor Specific Conditions.
4. The audit report shall include:
a. the project name and agreement number
b. identification of the project total expenses and total income
c. the subject of the audit
d. the financial reporting framework applied
e. the auditing standard applied
f. a statement that auditor has obtained reasonable assurance about whether the financial statement as a whole are free from material misstatement
g. the auditor opinion
1. CSG-TL Project audit report of ACBIT for the period of 01 December 2021 – 31 November 2023.
2. CSG-TL Project audit report of JSMP for the period of 01 December 2021 – 31 November 2023.
3. Consolidated CSG-TL audit report for the period of 01 December 2021 – 31 December 2023 which shall express an opinion on whether the statement in prepared, in all material respect in accordance with the requirement of the Grant Agreement.
4. Management letter (matters for governance attention), which shall contain any findings made during the audit of the project. It shall also list any measures that have been taken as a result of previous audits and whether such measures have been adequate to deal with reported shortcoming.
Duration of work
The project audit will start on 01 February 2024. Draft audit reports should have been submitted by April 23, 2024 and final reports by April 30, 2024.
No | Description | Timeline | In charge |
1 | Audit Firm Recruitment | 27 November – 8 December 2023 | Yayasan HSI |
2 | Starting Audit Process | 01 February 2024 – 22 April 2024 | Audit Firm |
3 | Audit Draft Report | 23 April 2024 | Audit Firm |
4 | Audit Final Report | 30 April 2024 | Audit Firm |
Qualification & Experience:
We are seeking for registered Auditors (preferably based in Greater Jakarta area) with the following qualities:
· Registered as a professional membership in the Indonesian Public Accountants Association.
· Well established history in conducting financial evaluations /audit of development sector including local NGOs/CSOs
· Full professional proficiency of writing and communicating in English and in Bahasa.
Budget
The total budget allocated for this assignment is IDR 175.150.000 (gross, include operational expenses) taken from budget line External Audit of Hivos : USD 5,500, ACbit : USD 2.800, JSMP : USD 3.000, Exc. Rate 15.500
How to Apply:
Interested applicants should send a proposal (methodology, material/content, timeline, and proposed budget) and CV/resume of the team members involved to hr@hsi.foundation and cc to hsiringo@hsi.foundation, not later than December 03, 2023. Please put in the email subject: Request Audit Proposal – CSG-TL
Please be sure to compile all CVs into one document and send it along with one proposal if you are applying as a team. An application without a proposal will not be accepted. Only shortlisted candidates will be notified.
For more information about Humanis, visit https://hsi.foundation/
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