TERMS OF REFERENCE AUDIT AND FINANCIAL MANAGEMENT REVIEW YAYASAN KARINA
JAKARTA
1. OBJECTIVE
The objective of the assignment is to audit the accounts and evaluate the financial management practices of Yayasan Karina’s Financial Statement of 2011 and all related projects during that period.
2. SCOPE
The selected auditor shall conduct the following tasks:
· Audit and review the accounts of Financial Statements for the fiscal year ending December 31st, 2011.
· Audit and review all projects during that period.
· Certify that the funds were utilized for its intended purposes according to the terms in the project Memorandum of Understanding ( MOU ).
· Produce a management report on the evaluation of the financial management practices of Yayasan Karina indicating the strengths and weaknesses, as well as corrective measures needed to ensure proper financial management.
· Review the financial aspects of procurement of goods ( purchase orders, tendering process and supporting documents ).
· Review all significant contracts and audit all costs paid by Yayasan Karina.
· Assess the draft Financial and Administrative Manual to ensure that the manual is complete and that it is in line with the current fiscal and administrative management reporting and regulations
· Assess the internal controls of Yayasan Karina, including controls related to personnel management, procurement, invoicing for services rendered, inventories, safeguard of Yayasan Karina’s assets ( cash, bank,
fixed assets, etc. ).
· Any other related financial and administrative matter that may arise during the course of the assignment.
3. ROLE OF THE AUDITOR
The selected auditor shall meet with Karina’s Executive Director prior to the audit and after the audit to review his findings, prior to finalizing the report.
4. OUTPUT
The report shall describe the major findings arising from the work performed together with appropriate recommendations, both in English and in Bahasa Indonesia. The report shall also include an audit opinion and management letter of Yayasan Karina financial statements for the year ended December 31st, 2011.
5. REFERENCES
The auditor shall consult the following documents in conducting this assignment:
· Karina’s Notary Deed and any subsequent amendments, as well as Karina’s statute;
· Contracts for all staff;
· All MOUs and project agreements for all projects to be audited;
· Caritas Internationalis Minimum Financial Standards;
· Yayasan Karina’s draft financial and administrative guidelines; and,
. Yayasan Karina's draft Human Resource Manual
Application, CV and contact details should be submitted by e-mail to: sdmkarina@gmail.com / eva@karina.or.id at the latest 11 November 2012.
JAKARTA
1. OBJECTIVE
The objective of the assignment is to audit the accounts and evaluate the financial management practices of Yayasan Karina’s Financial Statement of 2011 and all related projects during that period.
2. SCOPE
The selected auditor shall conduct the following tasks:
· Audit and review the accounts of Financial Statements for the fiscal year ending December 31st, 2011.
· Audit and review all projects during that period.
· Certify that the funds were utilized for its intended purposes according to the terms in the project Memorandum of Understanding ( MOU ).
· Produce a management report on the evaluation of the financial management practices of Yayasan Karina indicating the strengths and weaknesses, as well as corrective measures needed to ensure proper financial management.
· Review the financial aspects of procurement of goods ( purchase orders, tendering process and supporting documents ).
· Review all significant contracts and audit all costs paid by Yayasan Karina.
· Assess the draft Financial and Administrative Manual to ensure that the manual is complete and that it is in line with the current fiscal and administrative management reporting and regulations
· Assess the internal controls of Yayasan Karina, including controls related to personnel management, procurement, invoicing for services rendered, inventories, safeguard of Yayasan Karina’s assets ( cash, bank,
fixed assets, etc. ).
· Any other related financial and administrative matter that may arise during the course of the assignment.
3. ROLE OF THE AUDITOR
The selected auditor shall meet with Karina’s Executive Director prior to the audit and after the audit to review his findings, prior to finalizing the report.
4. OUTPUT
The report shall describe the major findings arising from the work performed together with appropriate recommendations, both in English and in Bahasa Indonesia. The report shall also include an audit opinion and management letter of Yayasan Karina financial statements for the year ended December 31st, 2011.
5. REFERENCES
The auditor shall consult the following documents in conducting this assignment:
· Karina’s Notary Deed and any subsequent amendments, as well as Karina’s statute;
· Contracts for all staff;
· All MOUs and project agreements for all projects to be audited;
· Caritas Internationalis Minimum Financial Standards;
· Yayasan Karina’s draft financial and administrative guidelines; and,
. Yayasan Karina's draft Human Resource Manual
Application, CV and contact details should be submitted by e-mail to: sdmkarina@gmail.com / eva@karina.or.id at the latest 11 November 2012.
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