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Audit of Sida funded Project Support


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[1]. 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.

  1. Objectives and scope of the audit

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.  

II. Additional assignment; Engagement to perform Agreed-Upon Procedures regarding financial information in accordance with International Standard on Related Services, ISRS 4400


The following areas should be included:

  • Follow up whether salary costs debited to the project/programme are recorded throughout the duration of the year in a systemized way and examine whether the salary costs can be verified by sufficient supporting documentation.
  • Examine whether the financial report includes a comparison, for every budget item, between the actual costs/expenditures of activities and the budgeted costs/expenditures as approved by Plan International Sweden for the period.
  • Based on materiality and risk, the auditor shall examine whether there is sufficient documentation supporting all reported costs.
  • Check whether Plan International Asia Hub complies with the applicable tax legislation in regard to taxes and social security fees.
  • Follow up whether Plan International Asia Hub has adhered to the procurement guidelines annexed to the agreement.
  • Review if closing balance for previous period is the same as starting balance for the current period.
  • If Plan International Asia Hub applies modified cash basis as accounting principle, the auditor shall motivate whether the applied accounting principle is acceptable for the type of financial report.
  • Verify the closing balance at the end of the financial year. For the last year of implementation, verify the outgoing balance to be repaid to Plan International Sweden.
  • Regardless of materiality, quantify the amount for costs lacking sufficient supporting documentation.
  • Verify that Plan International Asia Hub has signed agreements with its subsequent partner organisations.
  • Verify that the audit requirements in the agreements with subsequent partner organisations are in accordance with the audit requirements as stipulated in Plan International Asia Hub’s agreement with Plan International Sweden.
  • Review whether there is an unbroken chain of audited financial reports according to the requirements as stipulated in the agreement between Plan International Asia Hub and Plan International Sweden, for funds disbursed the previous year. The review shall include whether Plan International Asia Hub makes documented assessments of the audited financial reports submitted to Plan International Asia Hub and whether these reports are followed-up by Plan International Asia Hub. The review shall include verification of contributions equivalent of a minimum of 50 % of the total of disbursed funds as well as 50 % of the number of contributions. The review shall also include any observations from auditors that Plan International Sweden should be informed about. 
  • Verify if the same requirements for reporting exchange rate gains/exchange rate losses as stipulated in the agreement between Plan International Asia Hub and Plan International Sweden, are included in the agreements between Plan International Asia Hub and its subsequent partner organisations.
  • Follow up if weaknesses identified in previous audits are implemented as described in the management response.


How to apply




Contact :

การเงิน / Financierเจ้าหน้าที่ภาคสนาม / Field officer


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