BACKGROUND
Catholic Relief Services-United States Conference of Catholic Bishops (CRS-USCCB) is a US–based humanitarian and development organization working in more than 80 countries around the world to assist people in need, victims of disasters, and the disadvantaged regardless of race, belief, or nationality. CRS-USCCB has been operating in Indonesia since 1957 under a Memorandum of Understanding with the Ministry of Social Affairs to support local communities struggling to alleviate human suffering, eradicate poverty, and become self-reliant through the implementation of emergency response, disaster risk reduction, and agricultural livelihoods. CRS is also a major player in humanitarian and disaster response intervention in Indonesia. CRS-USCCB implements its programs in collaboration with local non – government organizations operating in CRS's geographical target areas.
From July 2023 CRS Indonesia implemented the Climate Action Partnerships in Asian Cities (CAPACities) project. CAPACities is a five-year project (1 July 2023 – 30 June 2028) supported by Caritas Australia through the Australian NGO Cooperation Program (ANCP), with funds coming from the Australian Government. Through a collaborative, multistakeholder approach, CAPACities works with city officials, CSOs, academia, the private sector and other collaborators to build effective solutions to climate change challenges. The overall goal is to improve climate resilience by strengthening the inclusive climate change governance and adaptive capacities of cities to adapt to develop, finance, and implement effective adaptation and mitigation activities. The project is being implemented by Kupang City, East Nusa Tenggara Province by CRS Indonesia. The expected end of project outcomes are:
1. Climate change stakeholders have strengthened capacity, multi-stakeholder engagement, and partnership coordination.
2. Local government units implement inclusive and accountable climate change adaptation policies.
3. Local government units improve two-way communication and feedback with citizens around climate change issues.
Per the project agreement between CRS Indonesia and Caritas Australia requires the project should be audited by an independent external auditor assigned by CRS Indonesia. CRS Indonesia is required to submit a project audit report, along with a management letter. These documents should be submitted in hard copy or in certified scanned version to Caritas Australia.
CRS/Indonesia is currently looking for External Audit of Financial Statement, Job Code: CAPACities Auditor.
OBJECTIVE OF THE AUDIT
The objectives of the audit are:
1. To acquire an independent professional opinion on the financial position of the Climate Action Partnerships in Asian Cities (CAPACities) project.
2. To assess and verify that the financial statements are in accordance with the program accounts (books of account), which provide the basis for the preparation of the financial statements and are established to reflect the financial transactions in respect of the program maintained by CRS Indonesia and its implementing partner.
SCOPE OF THE AUDIT
This scope of works addresses the requirement for an external audit of financial statements of the Climate Action Partnerships in Asian Cities (CAPACities) funded by Caritas Australia from the period of 01 July 2023 to 31 June 2024. The audit should be carried out in accordance with the generally accepted either national auditing standards or International Standards on Auditing (ISA) and will include tests and verification procedures as the auditors consider necessary. Sufficient audit evidence should be gathered to substantiate in all material respects the accuracy of financial statements.
The audit subjects are:
1. The project expenditures, financial transaction and consolidated financial statements at CRS.
2. The information, which is subject to verification by the Auditor, is all information that is possible to verify the expenditures claimed in the consolidated financial statements and are accurate and eligible according to the established rules and regulations of CRS and donor and only for the purposes for which the funds were provided.
3. Appropriate supporting documents, books of accounts, and records relating to all project activities and expenditures. The books of accounts and the presented financial statements should have clear linkages.
4. The financial statements have been prepared by CRS management in accordance with applicable accounting standards and give a true and fair view of the financial position of the project and its receipts and expenditures for the period ended on the audit period.
5. Comprehensive assessment of the adequacy and effectiveness of the overall internal control system and the accounting system to monitor expenditures and other financial transactions.
6. The processes and records on which these documents are based.
The external Auditor will have to present the audit report to CRS and provide any clarifications required by CRS. The audit report of the auditors should state if the audit was not in conformity with any of the above and indicate the alternative standards of procedures followed.
DELIVERABLES OF EXTERNAL AUDITOR
1. Audit Report
The audit report should be provided in English and clearly indicate the auditor's opinion, this would include at least the following:
a. The title, addresses, and an opening or introductory paragraph containing: (i) identification of the financial information audited including the period covered; and (ii) statement of the responsibility of the entity's management and the responsibility of the auditor.
b. A scope and methodology paragraph describing the nature of the audit referencing: (i) the accounting standards that have been applied and indicate the effect of any deviations from those standards; (ii) the audit standards that were applied (ISAs or national standards); and (iii) the work the auditor performed.
c. An opinion closing paragraph containing: (i) whether the financial statements and supporting documents present the cash receipts and expenditures in all material respects and that the funds were used for the purpose defined by the work program; (ii) whether the financial transactions reflected in the statements are in accordance with financial regulations and procedures, budgetary provisions and other applicable directives; and (iii) summary assessment of the efficiency of the management and internal control system.
In the case of an adverse audit opinion, the auditor should indicate:
a. The influence on the transactions and receipts included in the financial statement.
b. The grant conditions that have not been met; and/or
c. Any unlawful acts identified.
2. Management Letter
The auditor should submit a letter to the management after the completion of the audit. The topics/issues to be covered in the letter should include:
a. An assessment of the efficiency of the administration, management, and internal control system of CRS.
b. A description of any specific internal control weaknesses noted in financial management. Recommendations to resolve/eliminate the internal control weaknesses noted should be included.
c. Management comments/responses to audit findings and recommendations.
TIMELINE OF THE AUDIT
The audit work shall be completed within a maximum of one month from the date of commencement of the audit. The audit is expected to be started on 25 May 2024. A draft audit report should be submitted by the latest 30 June 2024 and a final signed audit report with certified statements along with a management letter should be submitted by the latest by 31 July 2024.
QUALIFICATION AND INDEPENDENCE OF EXTERNAL AUDITOR
1. The auditor must be completely impartial and independent from all aspects of the management of financial interests in the entity being audited.
2. The auditor should not, during the period covered by the audit or during the undertaking of the audit, have any financial or close business relationships with any senior participant in the management of CRS. The auditor should disclose any relationship that might compromise his/her independence.
3. The auditor should be experienced in applying either national or ISA audit standards, whichever is applicable to the audit.
4. The auditor must employ adequate staff with appropriate professional qualifications and suitable experience with auditing standards, including experience in auditing the accounts of entities comparable in size and complexity to CRS.
5. Curriculum vitae should be provided to CRS by the principal of the audit institution who would be responsible for signing the opinion, together with the CVs of managers, supervisors, and key personnel proposed as part of the audit team. CVs should include details on audits carried out by the applicable staff, including ongoing assignments indicating capability and capacity to undertake the audit and experience in auditing financial statements.
ACCESS TO FACILITIES AND DOCUMENTS
The auditor will have full access at any time to all records and documents such as books of account, legal agreements, minutes of committee meetings, bank records, invoices, contracts, etc. The auditor will have the right access to banks and depositories, consultants, contractors, and other persons or firms engaged by the program management over the period under the audit review.
AUDIT FEES
The audit fees will be determined through a competitive bidding process.
LOCATION OF SERVICES
The required service of the external audit will be rendered at the CRS Indonesia Jakarta office at Jl. Cililin II No 4, Kebayoran Baru, Jakarta Selatan
CRS encourage qualified candidates to apply regardless of religion, race, gender, sexual orientation or disability, all recruitment practice and procedure reflect CRS commitment to protection children and vulnerable adult from abuse.
Only applications that meet the above qualifications will be shortlisted. All applications and CVs should be sent by email to CRS Indonesia at Indonesia_HR@crs.org before June 2nd, 2024, with the Job Code and Applicant Name in the subject.
***Our Catholic identity is at the heart of our mission and operations. Catholic Relief Services carries out the commitment of the Bishops of the United States to assist the poor and vulnerable overseas. We welcome as a part of our staff people of all faiths and secular traditions who share our values and our commitment to serving those in need. CRS' processes and policies reflect our commitment to protecting children and vulnerable adults from abuse and exploitation.
Disclaimer: This job description is not an exhaustive list of the skill, effort, duties, and responsibilities associated with the position.
CRS' talent acquisition procedures reflect our commitment to safeguarding the rights and dignity of all people - especially children and vulnerable adults - to live free from abuse and harm.
"Only short-listed candidates will be invited via e-mail/phone for Interview"
0 Comments:
Posting Komentar