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Terms of Reference for the Audit of Bentang Nusantara Papua (Bentara) Annual Financial Report
09 December 2021 -
1. Background
The Bentang Nusantara Papua Association or commonly called Bentara Papua is an association of young activists registered at the Manokwari High Court No. 17 dated 13 April 2012 at the Notary Office of Nina Diana, S.H. And it has been updated to obtain approval from the Ministry of Public Affairs and Human Rights Number AHU-0009644.AH.01.07.Tahun 2020 through Notary Lience, S.H., M.Kn in accordance with the copy of Deed No. 25 dated 29 September 2020.
The focus of Bentara Papua focuses on developing the capacity of youth in sustainable natural resource management, local entrepreneurship, food and participatory mapping. To support this initiative, Bentara calls it the Papua Center of Excellence (PaCE). PaCE fosters youth leadership and entrepreneurship in strategic areas to strengthen the capacity of local communities in Bentara's work locations. In the last two years, it has focused on 3 key areas, namely Arfak, South Sorong, and Raja Ampat.
In order to create a transparent and accountable organization in accordance with the mandate of the organization, the Papuan Army Association will conduct a financial audit for the January-December 2020 period. To support this, Bentara Papua requires the provision of public accountant services.
2. Purpose, Goals & Targets
The objective of the financial audit activity is for the accountability and transparency of the Papuan Army Association. The purpose of the activity is
1. Carry out a transparent and competent public accountant service procurement process
2. Carry out the service procurement process in accordance with the implementation schedule
3. Conducted a financial audit (period January-December 2020)
3. Location of Activities
Program and financial audits are carried out at the Papuan B soldiers Association office. The audit location is Jalan Manggoapi Dalam, Kelurahan Amban, Manokwari City, West Papua Province.
4. Scope of the Audit
1. It is hoped that the Public Accounting Firm has adequate management, resources and services to carry out the task of examining the financial reports of the Papuan Army Association program.
2. Audit work is expected to be in accordance with the applicable financial audit standards in Indonesia to ensure the conformity of financial reports with PSAK and laws and regulations stipulated by the Government of the Republic of Indonesia, including the suitability of the implementation of financial operations of the Papuan Army Association as a legal entity.
3. The audit work includes compliance checks and evaluation of internal controls carried out in the framework of the formation of program financial reports organized by the Papuan B soldiers Association. Meanwhile, substantive examination can be performed using a sampling method based on the audit risk determined by the auditor.
4. In carrying out their work, auditors are expected to have adequate audit working papers and documentation and be able to transparently open the audit papers to the management of the Papuan Army Association. Each audit finding is expected to have been consulted and obtained management's justification regarding the reasons for the non-conformity of the transaction or procedure and how to take corrective measures for the future.
5. Project audits will be carried out by following the generally accepted auditing standards issued by the Indonesian Institute of Certified Public Accountants (IAPI), which among others will include an assessment of the internal control system, testing and physical observation of assets. , selected tests of records and bookkeeping evidences / documents, confirmations (if possible), and other procedures deemed necessary.
6.Audit according to International Auditing Standard 805 (ISA 805),
7.Related report package is based on International Auditing Standard 600 (ISA 600)
8. Project period from 1 January 2020 - 31 December 2020
9. Special attention should be paid by the auditor that:
    a) Financing has been used in accordance with the conditions and objectives agreed on in the grant agreement, with due
        regard to economics and efficiency.
    b) The equipment, work and services provided are in accordance with the grant agreement
    c) All supporting documents and financial records have been completed for each activity, including financial reports.
        The auditor is expected to be able to verify the reports submitted during the audit period.
10. In complying with International Auditing Standards, auditors are expected to pay special attention to the following matters:
      a) Fraud and corruption
      b) Applicable laws and regulations
      c) Governance

5. Expected Results
1) The auditor must submit an opinion on the Project Financial Report. The Project Audit Report should specifically address a paragraph regarding major weaknesses in internal control and non-compliance with the terms of the grant agreement.
2) In addition to the audit report, the auditor must prepare a Management Report (management letter) in which the auditor is expected to:
    a) Evaluating and identifying weaknesses and deficiencies in financial control systems and as well as recommendations for
        improvement of internal control.
    b) Delivering the level of compliance (compliance) with the financial provisions of the Grant Agreement and its implications
        for internal and external parties.
3) The Management Report must include the grantee partner's responses to matters raised by the auditors.
    a) The audit report is expected to be completed within 1 month after the cooperation agreement was made.
    b) The form of the resulting document is accompanied by a translation in English:
         i. Project audit report with RFN
         ii. Institutional audit reports (all donors)
         iii. Management Letter
4) Must clearly display information: the beginning of the year balance (ingoing balance), funds received, expenses, and the balance end of the year (outgoing balance).

6. Source of Funds
The source of funds for the financial audit activity came from Rain Forest Norway (RFN).

7. Schedule of Activity Implementation
Kegiatan Waktu Pelaksanaan
Proses penawaran 17 Nov – 18 Des 2020
Penilaian dan pembuktian kualitas 21 Des 2020
Pemilihan pemenang 22 Des 2020
Pengumuman pemenang 23 Des 2020
Penandatanganan kontrak 4 Jan 2021
Pelaksanaan audit 01 Feb – 12 Feb 2020
Laporan draft audit 19 Feb 2021
Laporan akhir audit 26 Feb 2021

In the form of A4 size documents formatted in English and Indonesian, as many as 4 hard copies and 1 soft copy.

Bid Submission and Limits
Technical proposal and financial proposal must be in one (1) pdf file, clearly state "External Financial Audit" and the name of the Public Accounting Firm (KAP).

All proposals and correspondence are directed to:
Murniawati, Procurement Committee
Phone: +62 8124813555

Bidder Registration
Date: 17 November - 18 December 2020
8. Proposal Scoring
The criteria for the winners to be taken are KAP that have performance both institutionally and in standard audit implementation costs.
9. Service Procurement Methods
The provision of public accounting services is selected based on considerations both in terms of criteria and price considerations tailored to the needs of the audit. The procurement method is carried out by comparing the bids from a minimum of three vendors. In this case the party that will coordinate the procurement of services is the procurement committee.

10. Costs
Each invited KAP is pleased to attach a financial proposal to find out the amount of costs required during the audit process.

11. Reporting
The reporting process will be carried out at each stage of the procurement to the committee. A complete report will be made at the end of the activity. The reporting process consists of:
• Reporting stage 1
  The activity reported is the work contract with a public accountant. Documents that need to be attached are the public
  accountant's contract and work plan.
• Reporting stage 2
  Activities reported are audit activities. Documents that need to be reported are the results of the program's
  financial report audit.
Other Event

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Rumah Bentara Papua
Jalan Asrama Jayapura, Manggoapi Dalam, Angkasa Mulyono-Amban Manokwari - Papua Barat Indonesia, 98314

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