Plan International’s Terms of Reference for Audit of Sida funded Project Support
Brief presentation of Plan International Asia Hub:
Founded in 1937, Plan International is a development and humanitarian organisation that advances children’s rights and equality for girls. We strive for a just world, working together with children, young people, our supporters and partners.
Plan International is a global federation that is active in over 70 countries around the world. The global organisation comprises 21 fundraising offices, which are separate legal entities known as National Organisations, and Plan International, Inc, which runs our field operations, only through branch offices. Plan International’s headquarters in the UK is run through Plan Limited, Plan International Inc’s subsidiary.
Plan International Asia Hub wishes to engage the services of an audit firm for the purpose of auditing the SIDA CIVSAM FY20-24: Civil Society Strengthening and Partnership in Asia (FAD Number: ARO100111) as stipulated in the agreement between Plan International Asia Hub and Plan International Sweden, signed on 05 July 2019. Plan International Asia Hub has for the audit period obtained a grant of 1,061,259 SEK from Plan International Sweden/Sida. The audit shall be carried out in accordance with the international audit standards issued by IAASB. In addition to the audit of the financial statements, the assignment also includes an engagement to perform agreed-upon procedures regarding financial information in accordance with International Standard on Related Services, ISRS 4400 in accordance with the terms and review areas listed in section II.
The audit shall be carried out by an external, independent and qualified auditor. The auditor shall be registered and have a license with the Federation of Accounting Profession (FAP). Plan International Sweden shall approve the selection of auditor before the audit begins and a copy of the license shall be shared with Plan International Sweden. When contracting an audit firm Plan International Asia Hub shall fill in a format that shall be shared with SNO. See Appendix 1 in this document. The signing auditor shall not be contracted for the assignment for more than a seven-year period. The same audit firm can however be contracted for longer than seven years. It is possible to procure an audit firm for the entire project period. The same auditor may conduct the audit in all subsequent links, but each link may also use different auditors. The audit shall be reported according to the following two formats in Appendix 2 and 3 of these documents.
The objective is to audit the financial report for the period 01 July 2019 – 30 June 2020 as submitted to Plan International Sweden and to express an audit opinion according to ISA 800/805 on whether the financial report of ARO100111 is in accordance with the relevant terms and Plan International Sweden's instruction for financial reporting as stipulated in the agreement, including annexes between Plan International Sweden and Plan International Asia Hub.
Plan International Sweden wants to emphasise the importance that the Auditor, as a part of the assignment, reviews whether the subsequent partner organisations follow the requirements from Sida, see "Plan International Sweden's Audit instructions for Sida funded projects", version April 2019.
The following areas should be included:
How to apply
Contact : email@example.com