Plan International

Terms of Reference for Audit of

Child online safety including SOGIESC based violence training in Chiang Mai, Thailand (Safe Internet) Project

 

 

• I. Background

Plan International Thailand, in partnership with dtac, Telenor, and Phayao Youth News Agency (PYNA), have established the “Child online safety including SOGIESC based violence training in Chiang Mai, Thailand” (Safe Internet) project to promote child online safety and respect for diversity, focusing on addressing SOGIESC-based cyberbullying. As offline behaviors are highly correlated with online behaviors, the project aims to also promote positive offline behaviors through engagement in the schools. The project will train 16,500 students in 15 schools in digital literacy and resilience. The teachers in target schools will be trained to have skills as safety nets for students.

 

Plan International Thailand is looking for an external, independent and qualified auditor in conducting an Audit concerning the abovementioned project. 

 

• II. Objective of the TOR

The objective is to audit the financial report of the “Child online safety including SOGIESC based violence training in Chiang Mai, Thailand” (THA101242) for the period of 1 December 2019 – 30 September 2020 (10 months) with a total project budget of 185,807 Euro.

 

3. The Reporting

The annual financial statements of the project shall be audited in accordance with International Standards of Auditing (ISA) 800 («Special considerations audits of financial statements prepared in accordance with special purpose frameworks») or ISA 805 («Special considerations audits of single financial statements and specific elements, accounts or items of a financial statement»). This must be specified, and clearly stated in the Audit report.

 

The audit shall be carried out by an independent chartered/ certified state-authorised public accountant (auditor). The audit report should be in English and the amounts in NOK. The payment to partner should be adjusted to liquidated expenses. The total expenditure must be reconciled with G3 report in SAP.

 

The auditor shall form an opinion on whether the project’s financial statement fairly reflect the financial position of the project and whether they are prepared, in all material respects, in accordance with the applicable financial reporting framework, namely:

 

The financial statement shall be set up in a way that allows for direct comparison with the latest approved budget, using the same currency and budget line item. They shall, as a minimum include:

• The accounting principles applied
• Income from all sources shall be specified
• Expenses charged/ capitalized in the relevant reporting period
• Unused funds as per the reporting date
• Overhead/ indirect costs covered by the grant
• Balance sheet, when required in accordance with the accounting principles applied
• Explanatory notes including a description of the accounting policies used and any other explanatory material necessary for transparent financial reporting of the project

 

Expected outputs

The audit report shall include:

• The project name and agreement number
• Identification of the project’s total expenses and total income
• The subject of the audit
• The financial reporting framework applied
• The auditing standards applied
• A statement that the auditor has obtained reasonable assurance about whether the financial statements as a whole are free from material misstatements
• The auditor’s opinion

In addition to the project’s audit report, the auditor shall submit a management letter (matters for governance attention), which shall contain any findings made during the audit of the project. It shall also list any measures that have been taken as a result of the previous audits and whether such measures have been adequate to deal with reported shortcomings. If any findings have been reported in the project’s management letter, Plan International Thailand shall prepare a response including an action plan to be submitted to Plan International Norway (NNO) together with the management letter.

 

4. Schedule

The reports are to be written in English in one copy and submitted digitally to Plan International Thailand and Plan International Norway no later than 31 October 2020. Submission of draft reports to Plan International Thailand and Plan International Norway for review is due by 15 October 2020.

 

     V.        Qualifications

The Auditor shall provide the CVs of all experts that will be assigned to carry out the project audit. The CVs shall include appropriate details on the type of audits carried out indicating capability and capacity to undertake the audit as well as details on relevant specific experience.

 

 

             VI.       How to apply?

Please send a letter of interest that outlines relevant expertise, experience, and contact details to  Supornchai.nawataweeporn@plan-international.orgby 20 August 2020. The successful candidates will be announced by 31 August 2020.

 

Please note that only shortlisted candidates will be notified.

 

Contact : Supornchai.nawataweeporn@plan-international.org

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นักกิจกรรม / Activistนักวิจัย / Researcher