Terms of Reference for External Audit  Expenditure Verification of IFDT under the “GIRLS Without Fear” Project’s Partnership Agreement (EU-funded project implemented by Plan International Thailand)

: Plan International Thailand

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: 209

: 3 December 2025

18 December 2025

Terms of Reference for External Audit 

Expenditure Verification of IFDT under the “GIRLS Without Fear” Project’s Partnership Agreement

(EU-funded project implemented by Plan International Thailand)

 

1. Background

Plan International Thailand (PIT) is implementing the “Girls’ Inequality Reduction for Living in Safer Online Space without Fear: GIRLS without Fear” (GWF) project funded by the European Union (EU) in partnership with the Internet Foundation for the Development of Thailand (IFDT). The project aims to promote Thai children and youth’s digital rights in inclusive, safe, and gender/age-responsive online spaces in line with the UN Convention on the Rights of the Child. Implemented across five provinces—Chiang Rai, Khon Kaen, Bangkok, Ratchaburi, and Phuket—the project strengthens systems and frameworks that enable safe and equitable digital engagement through a systemic, human rights-based, and gender-transformative approach. By uniting children, youth, caregivers, communities, the private sector, and government duty bearers, the initiative supports Thailand’s democratic development and the SDGs, ensuring young people can thrive and exercise their rights in an increasingly digital world.

The GIRLS without Fear project promoted digital literacy and resilience among children and youth aged 12–18, fostering responsible and inclusive online engagement free from cyberbullying and SOGIESC-based violence. Recognising the link between online and offline behaviours, the project also promoted positive offline conduct through school-based activities. Through training and outreach, it reached 60 teachers from 15 schools and 15,667 students, providing resources and guidelines for teachers to implement classroom activities using the Digiworld curriculum. The project enhanced teachers’ knowledge, attitudes, and practices to prevent SOGIESC-based violence and protect students both online and offline. In partnership with civil society organisations and local authorities, Plan International Thailand strengthened a collaborative network supporting safe and equitable digital environments for children and youth.

In accordance with the Partnership Agreement between Plan International Thailand and the Internet Foundation for the Development of Thailand (IFDT), the engagement covers the period from 16 February 2024 to 30 June 2025. Under this Agreement, Plan International Thailand committed a total funding amount of THB 9,180,151.98 to IFDT for the purpose of implementing the GIRLS without Fear project.

As of the reporting date, Plan International Thailand has disbursed a total of THB 4,971,466.88 to IFDT. Based on the three financial reports submitted by the partner, the total expenditure reported amounts to THB 3,792,862.52.

We are seeking to engage an independent audit firm to perform expenditure verification of this reported expenditure of THB 3,792,862.52 from the Partner.

 

2. Objective of the Assignment

• Compliance with Grant Agreement
• • Verify that expenditures are in line with the terms and conditions of the grant agreement.
  • Ensure that the sub-grantee adhered to approved budgets and activity plans.
• Eligibility and Validity of Expenses
  • Confirm that costs claimed are eligible under the grant guidelines.
  • Ensure expenses are supported by valid documentation (invoices, receipts, contracts).
• Accuracy and Completeness
  • Check that financial records are accurate, complete, and properly recorded.
  • Reconcile reported expenditures with accounting records and bank statements.
• Procurement and Asset Management
  • Review procurement processes to ensure transparency, competitiveness, and value for money.
  • Verify that assets purchased with grant funds are properly recorded, used for intended purposes, and safeguarded such as:
    • Full documentation is required for every procurement transaction
    • Transaction must follow the Arm’s Length principle
    • Proper approval hierarchy and segregation of duties
    • Costs must be recorded on an Accrual Basis
    • Reporting and disclosure requirements
• Internal Controls
  • Assess the adequacy and effectiveness of internal controls over financial management.
  • Identify any weaknesses or risks in financial procedures.
• Fraud and Misuse Detection
  • • Fraud: Any intentional act of deception intended to obtain an unjust or illegal financial or personal advantage.
    • Misuse: The inappropriate or unauthorised use of organisational funds, property, systems, or resources.
  • Look for signs of fraud, misappropriation, or misuse of funds such as:
    • Misrepresentation of financial information
    • Falsification of documents or receipts
    • Misuse of organisational equipment or assets
    • Manipulation of procurement or vendor selection
    • Conflict of interest and unethical behavior
  • Evaluate whether there are mechanisms in place to prevent and detect irregularities.
• Reporting and Documentation
  • Ensure that financial reports submitted to PLAN are timely, accurate, and complete.
  • Confirm that supporting documentation is retained and accessible.
• Recommendations for Improvement
  • Provide actionable recommendations to strengthen financial management and compliance.
  • Suggest improvements to systems, controls, and reporting practices.

 

3. Scope of Work

• Period Covered: The audit shall cover the period from 16 February 2024 to 30 June 2025.
• Financial Review
  • Examine all financial transactions funded by the grant. The expenditure declared in the financial report was incurred during the contractual implementation period of the Action, except for expenditure relating to final reports, expenditure verification, audit and evaluation. Expenditure paid after the submission of the financial report,
  • Review bank statements, cash books, ledgers, and financial reports.
  • The expenditure has been allocated to the correct heading of the Financial Report.
• Document Verification
  • The expenditure is backed up by sufficient supporting documentation (e.g. invoices, contracts, order forms, pay slips, time sheets) and proof of payment.
  • Confirm authenticity and relevance of documentation. The expenditure is backed up by evidence of works done, goods received or services rendered. The existence of assets is verifiable.
• Budget Comparison
  • The expenditure included in the financial report was indicated in the contractual budget.
  • The applicable budget ceilings were not exceeded.
  • Identify and explain any variances.
• Procurement Review
  • Assess procurement procedures for compliance with donor and organisational policies.
  • Verify competitive bidding, vendor selection, and contract management.
• Financial support to third parties (sub-granting)
  • Financial support to third parties is provided for by the contractual conditions, and its amount does not exceed the contractual limits.
  • The expenditure incurred by the third parties meets the relevant eligibility requirements. In particular, it was incurred by and pertains to the third party, during the contractual eligibility period, is necessary for the implementation of the contractual activities and is identifiable and verifiable
• Asset Verification
  • Physically verify assets purchased with grant funds.
  • Check asset registers and ensure proper tagging and usage.
• Compliance Assessment
  • Evaluate compliance with Grant agreement terms, Donor regulations, Local laws and tax obligations, Organisational policies
• Internal Controls Review
  • Assess the effectiveness of internal controls over financial management and reporting.
  • Identify gaps or weaknesses in systems and processes.
• Reporting and Recommendations
  • Prepare a detailed report outlining findings, observations, and recommendations.
  • Highlight any ineligible or unsupported expenditures.

 

4. Deliverables

• Inception Report – within one week of contract signing, outlining methodology, data required, and timeline.
• Draft Audit Report – summarizing key findings, evidence, and preliminary conclusions for management feedback.
• Final Audit Report – including detailed findings, supporting evidence (e.g., copies of questionable receipts or transactions), quantified financial impact, and clear recommendations.
• Management Presentation – highlighting the main findings, risk implications, and recommendations for the next steps.

 

5. Duration and Timeline

The assignment is expected to last 4–6 weeks, beginning with the date of contract signing. The exact schedule will be finalised in consultation with Plan International Thailand.

 

6. Required Qualifications

The selected audit firm must meet the following minimum qualifications and competencies:

• Firm Registration and Accreditation
  • Be a legally registered and independent audit or accounting firm authorized to perform statutory and donor-funded audits in Thailand.
  • Hold a valid practicing license issued by a recognized professional body (e.g., Federation of Accounting Professions of Thailand, CPA Thailand).
  • Be fully independent from Plan International Thailand and IFDT, with no prior involvement in preparing or maintaining the Partner’s financial records.
• Professional Experience
  • Minimum of five (5) years of proven experience in auditing donor-funded projects, preferably EU-funded or other major international donors (e.g., USAID, DFAT, UNICEF, UN agencies).
  • Demonstrated experience in conducting Expenditure Verification Audits, Agreed-Upon Procedures, or Forensic Reviews for international NGOs (INGOs) or development partners.
  • Proven record of working with non-profit organizations, CSOs, or foundations implementing projects with similar scale and complexity
• Technical and Professional Competence
  • Lead auditor must be a Certified Public Accountant (CPA), with an audit team composed of qualified professionals holding degrees in accounting, finance, or auditing.
  • Demonstrated familiarity with:

1. 1. 1. Demonstrated knowledge of EU compliance standards, anti-fraud frameworks, and INGO financial management systems.
      2. International Standards on Auditing (ISA) and International Standards on Related Services (ISRS 4400) for Agreed-Upon Procedures engagements.
      3. Local accounting standards (TFRS) and applicable tax regulations in Thailand.

• • Strong analytical skills with the ability to identify control weaknesses, ineligible expenditures, and irregularities in financial records.
• Capacity and Resources
  • Sufficient staff and logistical capacity to conduct fieldwork in Bangkok and other relevant project provinces if needed.
  • Proven data security and document management systems ensuring confidentiality and secure handling of financial records.
• Reporting and Communication
  • Excellent written and verbal communication skills in English.
  • Ability to produce clear, concise, and evidence-based audit reports suitable for donor submission.
  • Experience in presenting audit findings and recommendations to both finance and non-finance audiences.
• Ethical and Compliance Requirements
  • Commitment to adhere to Plan International’s Code of Conduct, Safeguarding Policy, and Anti-Fraud and Anti-Bribery Policy.
  • Declaration of independence, absence of conflict of interest, and confidentiality undertaking to be signed prior to engagement.

 

7. Reporting and Coordination

 The auditor will report directly to the Finance Manager – Plan International APAC Regional Office who will support in the coordination with the Partner and relevant stakeholders.

All findings and reports shall be treated as confidential and shared only with Plan management.

 

8. Confidentiality and Ethics

The auditor shall maintain full confidentiality throughout the process and comply with Plan International’s Code of Conduct, Safeguarding Policy, and Anti-Fraud and Anti-Bribery Policy. All collected documents remain on the property of Plan International and must be returned after completion of the audit.

 

9. How to Apply

Interested and qualified audit firms are invited to submit their proposal package consisting of the following documents to Plan International Thailand within the specified deadline:

• Company Profile – including firm registration details, license number, and organizational structure.
• Technical Proposal – outlining understanding of the assignment, proposed methodology, work plan, and audit team composition (including qualifications and CVs of key personnel).
• Financial Proposal – indicating the proposed professional fee and other related costs (if any), presented in Thai Baht and inclusive of all applicable taxes.
• References – at least two (2) recent client references for similar assignments, preferably from international NGOs or donor-funded projects.
• Declaration of Independence and Confidentiality – confirming absence of any conflict of interest with Plan International Thailand or IFDT.

Proposals must be submitted by email to Plan International Thailand – Finance Department at: thailand.procurement@plan-international.org with Subject line: “Proposal – External Audit / Expenditure Verification of IFDT (EU-funded Project)” within December 18, 2025.

Only shortlisted firms will be contacted for further clarification or negotiation. Plan International reserves the right to accept or reject any proposal, in whole or in part, without assigning any reason thereof.

Contact : thailand.procurement@plan-international.org

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ที่ปรึกษา / Consultant