RFQ - Independent Compliance Audit of Cowatersogema International Inc. For Mampu Project

Title of Service / Activity : Independent compliance audit of CowaterSogema International Inc. For Mampu project

RFQ Ref. Number : MAMPU RFQ

Background

MAMPU program aims to improve the access of poor women in Indonesia to essential services and other government programs in order to achieve gender equality and women empowerment and support the Government of Indonesia in achieving the targets of the relevant Sustainable Development Goals (SDGs). The objective of the Activity is to improve government policies, regulations and services through partnerships between an inclusive coalition of civil society organizations and other institutions concerned and committed to assisting in addressing gender issues in development, and GOI. MAMPU is managed through Cowater International Inc. in Canada. 

MAMPU program funded by Government of Australia (DFAT). The compliance audit is required to provide assurance to Cowater on the Program’s operational controls and management systems.

Risk management and governance issues are just as important to Cowater as general assurance work. Quotations/proposals should therefore ensure that their proposal clearly sets out how their service will assist Cowater in these areas.

The implementation of this audit will be carried out in a Covid-19 pandemic situation. The MAMPU program prioritizes the safety and security of all parties involved in this audit process. Therefore, the audit mechanism can be more flexible including online meetings and the verification of electronic receipts and other documents opposed to original hard copies. Quotations / proposals must therefore ensure that their proposals clearly specify how the mechanisms and requirements will be performed while remaining in accordance with the applicable auditing standards

Objective of the Assignment

The objective is to assess operations and management systems related to program delivery to measure the level of compliance and effectiveness The primary audience of the review is the contractor, MAMPU and Cowater.  The audit report will also be shared with the Client, Australian Embassy Jakarta and DFAT Canberra.

Services to be supplied

1. Carry out an analytical review of the detailed expenditures recorded in MAMPU Statement of Disbursements for Reimbursable Costs for the period July 1st 2018 – June 30th 2019 and compare the monthly invoice rendered to DFAT. This includes:
   
   1. The reconciliation between the funds transferred from DFAT and what has been received by MAMPU.
   2. The verification, on sample basis, of supporting documentation for transactions; receipt of the goods; and timely payment of the purchase.
   3. The verification, on a sample basis, of accounting records of MAMPU, including examination of documentation for transactions vouchers, confirmation and reconciliation of bank accounts;
   4. The verification, on a sample basis, of the transaction and expenditure according to the MAMPU Operational Manual.
2. Verify that MAMPU and its sub-recipients have adequate internal control over disbursements on a sample basis, i.e. ensuring the existence of:
   
   1. Proper authorization for the disbursements;
   2. Segregation of duties in preparing, reviewing, and approving disbursements;
   3. Compliance with purchase thresholds and delegation of authority;
   4. Compliance with procurement process/guidelines
   5. Allowable purchases under DFAT Procurement Guidelines;
3. Assess the eligibility for the use of funds against the terms and condition set in the Head Contract.
4. Program-related supporting documentation. Verification on a sample basis, the availability of program-related supporting document on disbursement
5. (Cash advance monitoring at June 30th 2019. To ensure the cash advance management are properly monitored by setting up an advance aging analysis to control the settlements, etc;
6. Verify the existence and legitimacy of the paperwork; and Assess the recoverability of the outstanding advance balances and provide assessment on the internal control of the advance procedures and cycle time.
7. Review the eligibility of the allowances given to government officials based on the relevant and applicable regulations of the MoF.

Deliverables 

Final Audit Report and Recommendation Report:

• The auditor should refer to detail of audit report requirements the auditing standards established by Indonesian Institute of Certified Public Accountants.
• The audit report(s) shall include either a separate statement or an integral comment from the auditors regarding their conclusions regarding the reasonableness, allocability, and allowability of these material costs (in accordance with Australian Aid’s “Commonwealth Grant Guidelines”).

The audit report shall include the auditors’ recommendations regarding the organisation’s compliance with MAMPU Policies and Procedures Manual, others MAMPU manuals and any recommendations regarding improving internal controls, and whether they are sufficient and suitable to reach efficiency and effectiveness.

Quotation Submission

Proposal should be submitted to MAMPU by: 9 October 2020

Please submit Quotation by email to: mnurwaskito@mampu.or.id

Please put “MAMPU Compliance Audit, 2018-2019” in the email subject line.