Independent Auditor Service As Part of Project Save the Children International Inclusive Community Development and School for All (IDEAL)
Save the Children in Indonesia is changing for the better. We have begun to build a national organization that aims to be a strong, local, and self-sustaining voice for children in Indonesia namely Yayasan Sayangi Tunas Cilik. To this end, Yayasan has been designated as a “Prospect Member of Save the Children” which focuses on strengthening and localizing our voice for children in strategic middle income countries. Currently Save the Children’s programs in Indonesia is implemented by Yayasan Sayangi Tunas Cilik and we have been working in eleven provinces focusing on Child Protection, Education, Health and Nutrition, Disaster Risk Reduction, and Humanitarian Response.
Save the Children’s program in Indonesia implement a unique project to respond to learning and development needs of children with disabilities living in rural areas. With IKEA Foundation support through Save the Children Sweden who is promoting inclusion of All Children in Education System and provision of a protected environment in schools and communities. The project has a child centered approach which means bringing the child in the center and activating duty bearers encircling the child to ensure provision of right to education and protection of children with disabilities.
The objectives of the audit are to enable the Auditor to express an opinion on whether
- The financial statements for the project give a true and fair view of the state of the project’s financial affairs from 01 January to 31 December 2016 in accordance with internationally recognized audit principles.
- The internal control system designed and operated for the purposes of managing risks to the achievement of the objectives of the Program was suitably designed and operated effectively in the period of 01 January to 31 December 2016
- Letter to the management as recommendation period of 01 January to 31 December 2016
- The grant fund provided by Save the Children Sweden and IKEA Foundation has been used in conformity with the applicable agreement conditions
The following should be included in the audit scope:
- Assessment of the adequacy of internal controls over funds received.
- Assessment of the adequacy of the systems of control over procurement of supplies, equipment and services. Any procurement exceeding USD 500 (five hundred US dollar) under the co-operation agreement has been conducted in accordance to procurement guidelines
- Verification of income and expenditure and the control of fixed assets, as specified hereunder (but not limited to):
- Check and or verify the vouchers and other relevant documents
- Evaluate the evidence i.e. vouchers and receipts to determine reliability and authenticity of them.
- Review indirect cost charged to the Projects and check that such costs are in accordance with the Projects plans and budgets, and that they are reasonable.
- The Financial report is made against the approved budget and contains explanation for deviations exceeding 10%
- Yayasan Sayangi Tunas Cilik will prepare the financial report in two phase:
- Period of 01 January to 30 November 2016, will be present on 13 February 2017
- Period of 01 – 31 December 2016, will be present on 20 February 2017
The External auditor might be starting the audit process on 13 February 2017 for the expenditures period of 01 January to 30 November 2016 and continue for expenditures period 01 to 31 December 2016 on 20 February 2017.
- Paragraph 240: " The Auditor’s Responsibility to Consider Fraud and Error in an Audit of Financial Statements”
- Paragraph 800: “The Auditor’s Report on Special Purpose Audit Engagements”
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