Independent Auditor Service As Part
of Project Save the Children International Inclusive Community
Development and School for All (IDEAL)

1. Background

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.

2. Objectives

The objectives of the audit are to enable the Auditor to express an opinion on whether

1. 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.
2. 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
3. Letter to the management as recommendation period of 01 January to 31 December 2016
4. The grant fund provided by Save the Children Sweden and IKEA
   Foundation has been used in conformity with the applicable agreement
   conditions

3. Scope of Audit

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):

1. Check and or verify the vouchers and other relevant documents
2. Evaluate the evidence i.e.  vouchers and receipts to determine reliability and authenticity of them.
3. 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.
4. 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:

1. Period of 01 January to 30 November 2016, will be present on 13 February 2017
2. 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.

For funds transferred to other organizations as implementer:

The Auditor verifies all the documents (e.g. supplier invoice or
contract, Purchase Order, Payment voucher, etc) refer to the procedure.

4. Independence and Qualification Auditor

In conducting the audit, auditor should refer to International

Standard of Auditing (ISA).  Special attention shall be drawn to the

following paragraph of ISA:

1. Paragraph 240: ” The Auditor’s Responsibility to Consider Fraud and Error in an Audit of Financial Statements”
2. Paragraph 800: “The Auditor’s Report on Special Purpose Audit Engagements”

For more information please visit the following link : https://indonesia.savethechildren.net/jobs/job-details/519

5. Submission of Proposal

 Audit firm must submit proposal to us by Wednesday, February 8^th 2017, before 4 pm Jakarta time, to below address:

 Yayasan Sayangi Tunas Cilik – partner of Save the Children

Jl. Pedurenan Buntu No. 2A.  RT 003 RW 04, Kel. Cilandak Timur,

 Kec. Pasar Minggu, Jakarta Selatan 12560

Phone : +62 (21) – 782 4415

Or via email: procurement.indonesia@savethechildren.org  Recommended maximum size: 2MB. Write the subject: IDEAL Audit Service – <your company name>