Plan International Sweden's Terms of Reference for Audit of Sida funded Project/Programme Support including ISRS 4400

Introduction

Plan International Thailand wishes to engage the services of an audit firm for the purpose of auditing the Project: SRHR / Programme: Children on the move, Title: An active and strengthened Civil Society towards the realization of SRHR for adolescents and youth in cross-border areas of Myanmar and Thailand, 01 July 2019 till 30 June 2024 and FAD THA101238 as stipulated in the agreement between Plan International Thailand and Plan International Sweden. Plan International Thailand has for the audit period obtained a grant of 12,779,611 SEK from Plan International Sweden/Sida. The audit shall be carried out in accordance with the international audit standards (ISA) 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 Standards on Related Services (ISRS) 4400 as well as in accordance with the terms and review areas listed in section II.

The audit and the additional engagement shall be carried out by an external, independent and qualified auditor. The auditor shall be registered and have a license with the Thailand

Federation of Accounting Professions (TFAC). 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 Thailand shall fill in a template that shall be shared with SNO, see Appendix 1 to 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 in accordance with the templates provided in Appendix 2 - 3 or 4 - 5 of this document.

Brief presentation of subsequent partner organisations:

The Plan International Thailand have engaged in a corporation for this project with 3 subsequent partner organisations as below:

1. Migrants Assistance Programme (MAP) Foundation and has a signed partner agreement 1 July 2022 amounting to 745,796 SEK/ 2,483,500 local currency.

2. Suwannimit Foundation (SNF) Both THA and MMR side and has a signed partner agreement 1 July 2022 amounting to 1,698,146 SEK/ 5,654,825 local currency.

3. Health Without Frontiers Foundation (HWF) and has a signed partner agreement 1 July 2022 amounting to 536,283 SEK/ 1,785,822 local currency.

I. Objectives and scope of the audit

The objective is to audit the financial report for the period 01 July 2022 till 30 June 2023 as submitted to Plan International Sweden and to express an audit opinion according to ISA, applying ISA 800/805, on whether the financial report of Project: SRHR / Programme: Children on the move, Title: An active and strengthened Civil Society towards the realization of SRHR for adolescents and youth in cross-border areas of Myanmar and Thailand, FAD: THA101238 is in accordance with the Plan International Thailand accounting records and Plan International Sweden's and Sida’s requirements for financial reporting as stipulated in the agreement including annexes, between Plan International Sweden and Plan International Thailand and its subsequent partner organisation 1) Migrants Assistance Programme (MAP) Foundation, 2) Suwannimit Foundation (SNF), 3) Health Without Frontiers Foundation (HWF).

Plan International Sweden wants to emphasise the importance of the Auditor, as a part of the assignment, reviewing whether the subsequent partner organisations follow the requirements from Sida, see Appendix 6 "Plan International Sweden's Audit instructions for Sida funded projects".

II. The Reporting

The reporting shall be signed by the responsible auditor (not just the audit firm) and shall include the title of the responsible auditor.

Measures taken by the Plan International Thailand and its subsequent partner organisation 1) Migrants Assistance Programme (MAP) Foundation, 2) Suwannimit Foundation (SNF), 3) Health Without Frontiers Foundation (HWF) to address weaknesses identified in previous audits shall also be presented in the Management Letter. If the previous audit did not have any findings or weaknesses to be followed-up on, a clarification of this must be disclosed in the audit reporting.

When applicable, the sample size shall be stated in the report.

Plan International Thailand and its subsequent partner organisation 1) Migrants Assistance Programme (MAP) Foundation, 2) Suwannimit Foundation (SNF), 3) Health Without Frontiers Foundation (HWF) is responsible for providing a Management Response for all audits. The management response shall respond to all auditors' recommendations which shall include a time-bound action plan and the responsible person within the organisation. The Management Response can be included directly in the audit report or follow as an annex and shall be signed by management.

There are different levels of audit requirements at the subsequent partner organisation, if any, depending on the value of the partnership agreement. Please see Appendix 6 "Plan International Sweden's Audit instructions for Sida funded projects", for specified instructions.

The audits at Plan International Country/Regional office and subsequent partner organisation may be conducted by separate auditors or by the same auditor. The reporting when using the same auditor can either be presented in separate audit reports (please see Appendix 4 - 5) or a consolidated audit report (please see Appendix 2 - 3). The following conditions needs to be respected if the consolidated version is used: 

1 – The audit report shall state which subsequent partner organisations are included in the report and what activities they are responsible for.

2 – It must be clear that a full audit, ISAs and ISRS 4400, have been carried out in full for all organisations and that the reports correspond with the main agreement between Plan and Sida.

3 – The report needs to contain signed financial reporting for all organisations.

4 – The report only contains few notes and does not reduce the overview.

5 – The Audit opinion needs to have an unqualified opinion for all organisations.

The reports are to be written in English in one copy and submitted digitally to Plan International Sweden no later than 15^th November 2023. All reports may be submitted in any of the following languages: English, French or Spanish. Submission of draft reports to Plan International Sweden for review is due by 1^st November 2023.    

Interested auditors should submit the following documents to thailand.procurement@plan-international.org and referencing

“Audit of SIDA funded Project SRHR FAD THA101238 ”.

The application deadline is 20 June 2023 (17.00 hrs, Bangkok Time).