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					                               Plan International Cambodia



      “Our policies and procedures always ensure that the welfare of children comes first”


                                       Term of Reference
                                               for

                Audit Firm to conduct calendar year 2011 financial audit of
                               SIDA Fund and NORAD Fund


 I.    Background:

Founded in 1937, Plan is one of the oldest and largest international development agencies in
the world. We work in 66 countries and we are Plan directly supports more than 1,500,000
children and their families, and indirectly supports an estimated further 9,000,000 people who
live in communities that are working with Plan.

Plan was established in Cambodia in 2002 and has been working in two provinces in Siem
Reap and Kampong Cham, and is expanding to new province, Ratanakiri. This Country
Strategic Plan was designed using the life-cycle approach. The life cycle of the child will bring
significant advantages for a more holistic approach to programming, improve integration across
and beyond programmes using Plan’s thematic programmes and encourage team work. We
will invest in the promotion and in the defence of the right of children ages less than 6 to have
access to quality integrated, comprehensive and inclusive ECCD programme and services, the
right of children ages 6 to 12 to have access to quality primary education in an environment that
promotes learning, encourages participation and ensures protection of children in all
circumstances and the right of children and youth ages 13-24 to have access to quality and
integrated youth and development programmes and services on education, health, protection,
participation and youth employment opportunities to prepare them for adulthood.

The programmes that Plan Cambodia will be implementing during the next five years covering
FY2011-2015 are Early Childhood Care and Development (ECCD), Improving Primary
Education (IPE) and Youth and Development (YAD). The programmes on Child Protection,
Children Participation and Disaster Risk Management which previously were separate
programmes will be mainstreamed into the three programmes mentioned above.

Plan is independent, with no religious, political or governmental affiliations. Plan’s vision is of a
world in which all children realize their full potential in societies that respect people's rights and
dignity. Plan works to achieve lasting improvements for children living in poverty in developing
countries, through a process that unites people across cultures and adds meaning and value to
their lives.

II.    Purpose:


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 Plan International Cambodia is seeking qualified international standard audit firm to
 conduct financial statement and donor’s compliance audit of Plan International
 Cambodia projects for the calendar year 2011. The project is implemented by Plan
 International Cambodia itself and its local NGO partners under funding support of
 Swedish International Development Cooperation Agency (SIDA) and The Norwegian
 Agency for Development Cooperation (NORAD).

 The audit firm has to ensure their quality, professional, and transparency by following
 the international standard audit donor compliance requirement and applying accounting
 principle.

        Swedish International Development Cooperation Agency (SIDA)
           o Period of Audit: January 01st to December 31st, 2011
           o Project:          Promotion for Child Participation (GAD No. KHM0119)
           o Recipients:
                             Plan Cambodia
                             Local NGO Partner: Non Governmental Organization
                               Committee on the Rights of the Child (NGOCRC)


        The Norwegian Agency for Development Cooperation (NORAD)
           o Period of Audit: January 01st to December 31st, 2011.
           o Project:         Mainstreaming Child Rights in Schools (GAD No. KHM0129)
           o Recipients:
                           Plan Cambodia
                           Local NGO Partner: Child Rights Foundation (CRF)

III.     Timetable:

 The tasks that will be done by audit firm need to be completed as timeline bellow:

        Swedish International Development Cooperation Agency (SIDA)
          a. Audit fieldwork:          Mid January 2012
          b. Delivery of draft report: Beginning February 2012
          c. Delivery of final report: Mid February 2012

        The Norwegian Agency for Development Cooperation (NORAD)
          a. Audit fieldwork:          Mid January 2012
          b. Delivery of draft report: Mid February 2012
          c. Delivery of final report: End February 2012

IV.      Report:

 There are separated reports need by individual grant or GAD, local NGO partner and
 consolidated for Plan International Cambodia as bellow:

        Swedish International Development Cooperation Agency (SIDA)
           1. GAD No. KHM0119: Promotion for Child Participation

               o Management Letter (NGOCRC, Plan, and combined)
               o Financial Statement & Auditor’s Report (NGOCRC, Plan, and combined)


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               o Supplementary Report on Report of Factual Findings in Accordance with
                  Audit instruction from SIDA
               o Supplementary Report of Budget Vs. Expense verification

       The Norwegian Agency for Development Cooperation (NORAD)
           2. GAD No. KHM0129: Mainstreaming Child Rights in School
              o Management Letter (NGOCRC, Plan, and combined)
              o Financial Statement & Auditor’s Report (NGOCRC, Plan, and combined)

 Note:
   Number copy of report: Need 3 sets of each individual.
   The Report of Factual Findings needs to follow the SNO Audit instruction – please
     see detail in attachment 1.
   The audit report should be in both printed and PDF

V.      Site/Location of Financial Reports and Documents:

 The financial documents and financial reports of the project are kept at different main
 offices of Plan International Cambodia and its NGO partners.

      a. Plan International Cambodia has 3 operation sites:
         1. Country Office (CO) in Phnom Penh: Financial documents are kept only for its
            operation and activities in Phnom Penh and all reports and consolidated reports
            of different areas.
         2. Kampong Cham Program Unit (KCM PU) office: Financial documents and
            reports are kept only for its operation and activities in Kampong Cham Province.
            Those financial documents and reports can be transported to Phnom Penh
            office if require, and
         3. Siem Reap Program Unit (SR PU) office: Financial documents and reports are
            kept only for its operation and activities in Siem Reap Province. Those financial
            documents and reports can be transported to Phnom Penh office if require.

      b. NGO Partner:
         1. CRF: its main office located in Phnom Penh, those financial documents and
            reports can be found at their main office.
         2. NGOCRC: its main office located in Phnom Penh, those financial documents
            and reports can be found at their main office.

VI.     Drafted Project Financial Information:

 The tables bellow is the statement of receipts (incomes) and payments (disbursements):

      a. Budget Agreement (USD):
                                                         Budget
      GAD No   Donor       Recipient           SNO     Plan match                 Remarks
                                                                        Total
                                              (90%)       (10%)
                        Plan Cambodia
  KHM0119       SNO
                        NGOCRC              238,817    26,535        265,352
                        Plan Cambodia
  KHM0129       NNO
                        CRF                 335,515    37,279        372,794
                                    Total
                                            574,331    63,815        638,146

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        b. Expenditure (USD):

                                                    Expenditure as of August 2011
                                                                               Breakdown
        GAD No     Donor   Recipient
                                           CO      KCM   SRP       Total  SNO/NNO Match
                                                                             (90%)    (10%)
                           Plan
                           Cambodia      25,936
    KHM0119         SNO
                                                                   142,700 128,430   14,270
                           NGOCRC
                                         116,764
                           Plan
                           Cambodia      58,246           100
    KHM0129         NNO
                                                                   87,056   78,350   8,706
                           CRF
                                                   11,473 17,237
                                 Total
                                         200,946 11,473 17,337 229,756 206,780       22,976

VII.      Audit Team:

   The audit firm may assign number of groups or teams of audit to conduct the audit for
   different projects, and sites at Plan International Cambodia and/or its partners’ offices.
   Those teams or groups will be oriented once time together at Plan International
   Cambodia office about:

           a.   What is Plan?
           b.   Plan International Cambodia Child Protection policy
           c.   Plan International Cambodia structure
           d.   Plan International Cambodia process or flow of payment and incoming fund
           e.   Financial system and reporting system within Plan International Cambodia,
                Donors and its Partners

VIII.     Fees:

   The professional service fee of audit needs to divide or separate by individual project
   including local NGO partners.

         Swedish International Development Cooperation Agency (SIDA)
              1. Advocacy for child participation (GAD No. KHM0119).

         The Norwegian Agency for Development Cooperation (NORAD)
              2. Mainstreaming Child Rights in Schools (GAD No. KHM0129).

   Note: The fee shall be included the “outlays” or miscellaneous expense such report
   binding of each financial reports and management letter (or internal control report),
   photocopy, stationery, telephone, fax charges, courier, traveling, project charges and
   other incidental expenses.




   Page 4 of 6
IX.       Schedules

      #       Main Activities                           Duration           Responsible

 1         Draft TOR                                  4th week Sep. 11  CGC
                                                       th
 2         Review and input and consultation          4 week Sep. 11 to CGC
           with relevant NOs                          2nd week Oct. 11
 3         Review and finalize based on the           3rd week Oct. 11  CGC
           inputs and comments
 4         Submit to FM for final review and          4th week Oct. 11   FM
           endorse for approval
 5         Searching and selection International      4th week Nov.11    PCM
           Audit firm
 6         Review the sealed envelope that            2nd week Dec.11    FM, PCM
           submitted by audit firm
 7         Confirmation      of     the    accepted   3rd week Dec .11   PCM
           proposal/quotation and signature of
           the Service Agreement
 8         Inform the fail audit firm                 3rd week Dec.11    PCM
 9         Inform NGO partner for audit               4th week Dec.11    FM
           preparation and coming audit firm
 10        Preparation of financial document and      Completed by mid FM
           report                                     Jan.12
 11        Audit field work & reporting               Mid Jan.- Feb.12 Auditor
 12        Review       audited       report    and   Feb.12           FM shared with CGC,
           management letter in draft and                              BDM
           response management commend
 13        Send out the final report to relevant      Mar.12             CGC
           NOs and partners


X.        How to apply:

 Any international standard audit firm interested to provide the service shall submit the
 quotation or proposal to Plan International Cambodia as bellow:

      1. Attention to: Mr. Seng Savuth, People and Culture Manager
      2. Contact Address: Room 411, 4th floor, Block A of Phnom Penh Center (at the
         corner of Sihanouk Blvd. and Sothearos Street), Sangkat Tonle Bassac, Khan
         Chamkarmon, Phnom Penh, Kingdom of Cambodia. Tel: +855 (23) 217 214, Fax:
         +855 (23) 210 971
      3. Contact Person: Finance Department; Ms. Ean Soryda, Finance Manager
      4. Deadline: December 9th, 2011




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XI.   Endorsement and Approval

                                           Signatures                      Date

  1) Prepared by
  Mr. Suon Pheak
                                   ______________________     Date:________________________


  2) Reviewed and Endorsed by
  Mr. Prum Thary
                                   ______________________     Date:________________________
  CPCP specialist

                                                              Date:________________________
                                   ______________________

  3) Approved by
  Mr. Verma Prashant               ______________________     Date:________________________
  Program Support Manager


 Attachment 1: Plan Sweden - SNO Audit instruction for the projects within the Sida/SNO
 framework agreement

 Attachment 2: Guidelines for the audit of Norwegian and international organisations


                                        




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