TERMS OF REFERENCE     Title: Project Audit of Denmark-Myanmar Programme on Rule of Law and Human Rights Location: Yangon, Myanmar (ICJ-DIHR JV Office) Length: 2-3 days on-site visit, 1-2 d…

 

TERMS OF REFERENCE

 

 

Title:

Project Audit of Denmark-Myanmar Programme on Rule of Law and Human Rights

Location:

Yangon, Myanmar (ICJ-DIHR JV Office)

Length:

2-3 days on-site visit, 1-2 days audit report (February-March 2020)

Supervisor:

International Finance Manager of the Denmark-Myanmar Programme on Rule of Law & Human Rights

 

 1) Background

 

The Denmark-Myanmar Programme on Rule of Law and Human Rights (2016-2020) supports the Union Attorney General’s Office, the Office of the Supreme Court of the Union, lawyers, CSOs as well as the law departments of Dagon and East Yangon Universities in strengthening capacities on core aspects of rule of law and human rights and supporting reform in relevant areas.

 

A Joint Venture comprised of the International Commission of Jurists (ICJ) and the Danish Institute for Human Rights (DIHR) has been contracted to provide technical assistance to the programme through a team of experts supporting implementation.

 

The International Commission of Jurists is the financial manager of the programme funds on behalf of the Joint Venture.

 

 2) Description of the Assignment

 

As part of its contractual obligations, the ICJ-DIHR Joint Venture must undergo an audit of programme funds on an annual basis. The annual budget for programme funds approved for 2019 is 11,165,510 DKK (Danish kroner).  The audit should ensure programme funds spent are reasonable, allowable, and allocable to the project and that sufficient documentation supports each expense.  It should also ensure that the terms and conditions of the signed contract, the policies and procedures in the Financial Management and Procurement Manual for the Denmark-Myanmar Programme on Rule of Law and Human Rights are adhered to.

 

The project audit will cover expenditures from January 1 - December 31, 2019.   

 

A final audit report is due to the Embassy of Denmark in Myanmar by March 31st, 2020.

 

 

3) Objectives

 

The objectives of the 2019 project audit on programme funds include:

  • Review of representative sample of expenses by audit firm to ensure expenses are reasonable, allowable, and allocable to programme
  • Ensure sufficient internal controls being followed
  • Ensure adequate supporting documentation accompanies each expenditure
  • Match financial reports to data in electronic accounting system
  • Compliance with the policies and procedures in the Financial Management and Procurement Manual for the Denmark-Myanmar Programme on Rule of Law and Human Rights

 

 4) Required Qualifications of Audit Company

 

  • International auditor/ audit firm registered in Myanmar, using International Standards of Auditing (ISA)

 5) Scope and Performance, including Audit Report

 

The auditor shall, in accordance with the auditing standard (ISA), prepare and carry out the financial, compliance and performance audit, not limited to but with a view to ascertaining whether:

  • The accounts contain essential misrepresentations or shortcomings
  • Is in conformity with sound auditing principles, comprising whatever initiatives the auditor may deem necessary
  • The procedures, registration routines, and internal control procedures governing the grant approved by the Embassy of Denmark comply with the guidelines, including sound bookkeeping practice, accounting principles and internal controls, and constitutes a reliable basis for the preparation of accounts
  • The accounts prepared meet the accounting guidelines and are prepared according to relevant standards (e.g. GAAP/IFRS).

 

The audit report shall comprise:

  • Identification of the recipient NGO (The Joint Venture of ICJ and DIHR), project/appropriation and accounting period
  • Confirmation that the detailed accounts and asset list have been audited
  • Statement of the nature and scope of the audit
  • Assessment of and information about any misrepresentations in the recipient’s internal control procedures, bookkeeping and accounting practice
  • Conclusion and statement concerning the audit
  • The auditor’s endorsement shall appear on the accounts, accompanied by the comments in the auditor's records, if any

 

The auditors shall present the following reports

 

- Audited financial statements and auditors’ report.

- The financial statements shall include a balance sheet, income and expenditure account and a fund flow analysis

- A management letter including observations and recommendations, and informing about undocumented or ineligible expenses.

Where the auditor has been unable to audit part of or all the accounts, a statement to this effect must be issued, indicating the reason.

 

 6) Timing

 

Output

Timing

Working Days

Review of transaction listing/sample selection

February 2020

1-2

 

 

On-site visit for project audit

 

Audit report/Management Letter                             

 

February 2020

 

March 2020

 

2-3

 

2

 

 

 

 

 

 

Total

 

7         days

 

 7) Application

 

Applicants need to provide their CV, a technical bid of no more than 2 pages outlining their qualifications and expertise in undertaking the assignment, and a financial bid that includes daily rates and any other expected expenses (not including local travel in Myanmar). Applications will be evaluated both on technical and financial grounds.

 

 

The following financial arrangements will apply:

 TERMS%20OF%20REFERENCE%20for%20Programme%20Audit_%20final.docx

  • Fees for services

The applicant will propose a daily rate for the services under these terms of reference.

 

  • Travel expenses

All travel related expenses for work under this consultancy inside of Myanmar (flights in economy class, visa fees, hotel, airport transfers, local transportation and daily subsistence allowance to cover food and incidental expenses) will be covered.

 TERMS%20OF%20REFERENCE%20for%20Programme%20Audit_%20final.docx

 

Applications conforming to these requirements should be sent to the following address: myanmar.recruitment@icj.org by 5th February 2020

 

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