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เรื่อง ประกาศสอบราคา Internal Auditing of GF

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Contracting Authority: Raks Thai Foundation

Term of Reference for

External Annual Audits of

Global Fund (TGF) Supported Programs

Principal Recipient (PR): Raks Thai Foundation

Grant Number: THA-C-RTF

Title of Program: Stop TB and AIDS through RTTR

(STAR)

Period covered by the internal auditing: 1 January 2017- 30 September 2017

Finance by

The Global Fund to Fight AIDS, Tuberculosis and Malaria

(The Global Fund)

For the NFM Grant Period

Call for Internal Audit Proposals

Contents in the TOR

1. Part 1: Program Background
2. Part 2: Program Entities
3. Part 3: Internal Auditing Standards
4. Part 4: Access to Facilities and Documents
5. Part 5: Internal Audit Scope
6. Part 6: Internal Audit Fee and payment term
7. Part 7: Internal Audit Timetable
8. Part 8: Rights and Properties
9. Part 9: Internal Auditor’s Qualifications and Proposed Documents

Term of Reference (TOR) for

Internal Auditing of Global Fund (TGF) Supported Programs

Stop TB and AIDS through RTTR (STAR)

From the period of 1 January 2017 – 30 September 2017

Part 1: Program Background

• Brief summary of the program

1.1.1 Epidemiological background:

HIV

The HIV epidemic in Thailand is mature and has been rapidly declining since 1992 with an almost 50% reduction in new cases since 2005 (15,266 in 2005 to 8,134 in 2013). AIDS-related deaths have been steadily decreasing since 2001, with a sharp decline from 2006, following the scale up of ART. IBBS results and AEM trends in new infections has indicated that  HIV prevalence is maintained at a low rate (2%) among venue-based female sex workers with decreasing number of new infections; still high (7%/12%) among MSM/MSW with increasing numbers of infections; and stable but  high (25%) among PWID with stabile number of new infections. It should be noted that in 2013 the AEM programed 32% of new infections were among discordant couples (mostly partners of KP). By the end of 2013, an estimated 451,258 people live with HIV in Thailand and 245,306 people have received ART. Data has consistently shown high prevalence among PWIDs (over 20%) and MSM (8-25%) during the last 5 years. It is estimated that MSM will contribute around 40% of new infections in the next 5 years. The AEM programed that 90% of new adult HIV infections were transmitted through unsafe sex and 10% resulted from unsafe injecting drug use practice.

TB

In the last five years there has been a further decline in TB estimated mortality, prevalence and incidence. Thailand is on track to meet the MDG and Stop TB goals by 2015. Treatment success rates for new smear-positive cases improved from 76% in 2007 to 85% in the 2010 cohort (although this fell to 82% for the 2011 cohort). There has been no increase in multidrug resistance, according to the fourth drug resistance survey conducted in 2013. A prevalence survey was conducted in 2012-13, but the final results are still not available. The Epidemic Analysis conducted by the WHO in 2013 has been used as the basis for updating the new national TB strategy for the next period (2015 to 2019) and for concept note development. An external program review in 2013 confirmed the achievements mentioned above. Main issues identified include: 1) low case notification such as case finding among at-risk groups; 2) inefficient reporting and surveillance systems; 3) inadequate treatment outcomes (fluctuating between 85% in 2010 and 82% in 2012, among new smear positive cases); 4) the lack of suitable care for all migrants in need. The evaluation however cautions that detailed analysis of data suggests that the burden of TB is falling in Thailand, as many cases get treated but not reported, thanks to the availability universal healthcare.

TB/HIV

Thailand has made significant progress in managing HIV-TB program activities, specifically on HCT among TB patients. HIV testing of TB patients and intensified case findings for active TB among PLH stood at >95% in 2012. Provider-initiated HIV testing and Counselling (PITC) of TB patients has been integrated into national guidelines and is implemented throughout the country. The reported HIV prevalence rate in TB patients has declined to 14% in 2012 from 26% in 2000. Improvements in ART coverage contributed to the decline of TB-AIDS mortality, which dropped from 20.4/100,000 in 2001 to 3.34/100,000 in 2012, an 84% decline in TB-AIDS mortality over a period of 11 years. The UNAIDS target of halving TB/HIV mortality since 2004 was reached in 2007, well in advance of the target year 2015. Despite these achievements, challenges still remain in the following areas: 1) limited joint planning of TB/HIV at all levels; 2) late initiation of ART and gaps in ART coverage of people with TB-HIV co-infections; 3) lack of systematic IPT provision. These issues will be addressed through specific modules and activities in the grant such as using new technologies for screening TB among HIV infected patients to improve early diagnosis and treatment; providing services to marginalized groups like prisoners and uninsured migrants; developing IPT guidelines and training activities among physicians and systematically improving the TB-HIV collaboration in planning, information sharing, problem solving and monitoring at all levels in the selected priority provinces. Meanwhile, the coordination between HIV and TB data systems will also be enhanced.

Rationale for the Program:

Domestic resources currently account for roughly 90% of the financing for HIV and TB responses in Thailand. The Global Fund investment though the Program represents a strategic short-term support to innovative and focused approaches to facilitate the transition to domestically funded disease responses, gradually from 2015 and fully from 2017 onwards.

There will be two Principal Recipients (PR) under the Program, with a dual track financing scheme – the Department of Disease Control (DDC) as the government PR and the Raks Thai Foundation (RTF) as the civil society PR. Both PRs have managed Global Fund sponsored grants since 2003

PR DDC will be primarily responsible for managing programs implemented by government agencies which are part of the health system, and for all activities on TB except Intensified Case Finding (ICF) for migrants under the current grant.

Under the grant, PR Raks Thai Foundation will focus on programs provided by civil society and direct implementation with KPs under the HIV component and on ICF for migrants. 

1.1.2 Goals, strategies and activities: 

Goals:

• To end AIDS in Thailand by 2030 (reducing annual new infections to below 1000 cases (from the current 8,134 estimated new infections annually)
• To reduce the prevalence of TB from 159 per 100,000 to 120 per 100,000 between 2015 and 2019.

Objectives:

1)    To prevent the transmission of HIV and TB by sustaining intensive behavior change activities, appropriate use of prophylaxis and the strategic use of anti-retroviral drugs. 

2)    Actively find HIV and TB cases in the community and health care settings by recruiting   'at risk' and 'vulnerable populations' into HIV testing and TB screening.

3)    To ensure early and accurate diagnosis of both diseases by improving diagnostic capability, and reducing turn-around time (by using rapid HIV testing and molecular diagnostic techniques for TB)

4)    To provide early treatment and ensure retention in care for all those diagnosed with HIV and/or TB.

5)    To foster collaborative activities across HIV and TB programs at national and sub-national levels, and ensure sustainability by strengthening linkages between community and health systems.

6)    To normalize HIV/TB and reduce stigma and discrimination.

Strategies:

The program will focus on the 38 highest HIV and TB disease burden provinces in Thailand, aiming at reducing transmission, morbidity and mortality while supporting a mix of prevention and treatment interventions targeted at the key affected and underserved populations.

Particularly, the program focuses on KAPs for HIV and TB in the provinces with highest disease burden, and provides strong community-based prevention outreach to the “hard to reach” KPs for HIV and TB and HIV and MDR TB treatment for migrants not covered with the national health insurance scheme.

The program is based on the national RRTTR (Reach-Recruit-Test-Treat-Retain) approach, aiming at optimizing network approaches and delivery models for increasing the uptake of services.

It also includes an investment in the improvement and harmonization of national disease data (strengthening both HIV and TB M&E system and coordination between TB and HIV data systems) and new technologies for early diagnosis and quality treatment.

Planned activities:

1. HIV prevention programs, including outreach and HIV testing among KP, including MSMs and TGs, PWID, SW, MSW, partners of KP and other vulnerable populations (migrants and prisoners);
2. HIV treatment, care and support for migrants;
3. TB care and prevention, including procurement of GeneXpert Machines to ensure complete and prompt diagnosis;
4. MDR-TB treatment, care and support for uninsured migrants and prisoners, and third line drugs for uninsured XDR patients;
5. TB/HIV support and coordination activities, particularly, training and behavior change among clinicians, adherence support in high-burden provinces, Infection Control trainings and collaboration between HIV and TB programs at all levels;
6. Strengthening TB and HIV Health Information Systems and M&E.

PR Raks Thai Foundation is responsible on key activities no. a), b), and f), and will collaborate with PR Department of Disease Control to implement activities no. c), d) and e) for KPs and migrants.

1.1.3 Target Group/Beneficiaries:

• Migrant Workers (HIV and TB)
• People Who Inject Drugs (HIV and TB)
• Sex Partners (HIV)
• Male and Female Sex Workers (HIV)
• Men who have Sex with Men (HIV)
• Prisoners (HIV and TB)
• Elderly (TB)

• Financial information of the program

The Stop TB and AIDS through RTTR (STAR) program is financed by the Global Fund to Fight AIDS, Tuberculosis and Malaria (The Global Fund), under grant number THA-C-RTF. While the program number and fund code under Raks Thai Foundation financial system is TH691. The program originally approved for two years from 1 January 2015 to 31 December 2016 for the total approved budget at US$ 22,632,318.  However, the total expenditure for the period is US$ 11,223,611. The Global Fund was approved to allocate the balance budget for non-costed extension during the period of 1 January 2017 to 31 December 2017. 

Following to the Global Fund’s Implementation Letter 4, the approved amount of US$ 22,632,318 was revised to cover the implementation period of 1 January 2015 to 31 December 2017 as:

Part 2: Program Entities

2.1 Program Entities

The Principle Recipient (PR) and the Sub recipients (SRs) information are:

1. The contact information of Raks Thai Foundation as the Principle Recipient (PR-RTF) for the Grant Program is:

The financial information of Principal Recipient (PR) and 2 Sub Recipients (SRs) to be audited are:

Part 3: Internal Auditing Standards

The internal auditor will be expressed the professional opinion to ensure that internal control compliance with International Standards for the Professional Practice of Internal Auditing.

Part 4: Access to Facilities and Documents

4.1 Description of the nature and the location of all records

The Principal Recipient (PR) – Raks Thai Foundation

1. Accounting Software: Sun System in January 2017
2. Foreign currency translation:      Weekly reference rate as determined by the Bank of

Thailand 

3. Place of Auditing:                Raks Thai Foundation, Bangkok and its filed offices as

agreed by both parties (PR-RTF and Internal auditor)

The Sub Recipient (SR) – 2 organizations

1. Accounting software: 1 O-Zone       : Quickbook/Excel

1.2 TDN              : Quickbook/Excel

2. Foreign currency translation: Weekly reference rate as determined by the Bank of

Thailand

3. Place of Auditing:                                 Sub Recipient (SR) offices

3.1 O-Zone       : 10 Soi Chantakasem (Bangkok – Nontha 23) Bangsue, Bangsue, Bangkok 10800

3.2 TDN              : 194-23 Moo10 Tambon Khok lo, Mueang, District Trang 92000

4.2 Accessibility of all records

The PR and the SRs shall provide the auditor with access to all books and records pertaining to the grant as requested by the auditor. An indicative list of the documents which may be requested by the auditor includes:

1. a) The grant program financial statements;
2. b) Grant and sub-grant agreements;
3. c) Main supporting schedules to the financial statements including; income and expenditure, assets and liabilities, cash records;
4. d) Interim monthly or quarterly grant activity reports (programmatic as well as financial);
5. e) General ledger, cash book, other important books and records;
6. f) Original supporting documentation to all reported expenditures (invoices, full support for all procurement of health products or other procurements requiring tender procedures, payrolls, bank vouchers, journal vouchers etc);
7. g) Bank statements;
8. h) Important correspondence between PR and SRs, SRs and SSRs pertaining to grant implementation matters;
9. i) Financial procedures manuals, systems descriptions or any other documentation explaining the processes contributing to the production of reliable financial reports and maintaining internal control;
10. j) Minutes of management meetings:
11. k) Internal audit reports relevant to GF expenditures or any systems, governance or other issue which impinges on GF grants.
12. l) Others documents related to program implementation.

The PR and the SRs shall designate the staff who responds the program that the auditor can contact for access to any records, person or location during the course of the audit.

Part 5: Internal Audit Scope

5.1 Internal Audit Purpose:

The objective of the internal audit of the Grant Program Financial Statements (GPFS) is to enable the internal auditor to express a professional opinion on:

1. Whether internal control compliance with internal auditing standard, organization ‘s policies laws and regular;
2. Whether, the controls are adequate to mitigate the financial major risk;
3. Whether there are the proper procedures used to safeguard assets from theft, fire, illegal activities or other types of loss.

5.2 Scope of Work

1. The scope of work is to determine and assess sufficiency of internal control system for management related to planning, implementing, controlling and evaluate procedures or system as below listing.

1. Authority

To review assigned organization authority are in proper manner.

2. Segregation of duties

To review segregation of duties assigned in organizations are proper or sufficient to prevent and mitigate fraud or mistakes effected to organization objective achievement.

3. Assets and Information Safeguard

To review adequacy organization accessibility to Office Space, information both in document, Information Technology and assets as well as efficiency of safeguard on assets and information.

4. Asset Management

To review adequacy procedures to plan and implement for demand, supply, inspect and control of assets (Registration, Asset Code Labelling and Maintenance) as well as asset disposal is compliance to organization policy.

5. Human Resources Management

To review the efficiency of Human Resources, plan and management, process of staff recruitment and selection, staff benefits and compensation as well as staff development plan and implementing, Payrolls and other related expenses e.g. taxes and social security etc.

6. Finance and Accounting Management

To review for accuracy and reliable of Finance and Accounting information and Budget Control on allocated project budgeting, Cash, Petty Cash and Cash Advances Control and approval, (e.g. Safeguarding, Disbursement and Liquidation Process, Cash Registration, Outstanding Cash Advances Report, Cash Count, Supporting document verification, Approval and Book-keeping, PAID Stamp on vouchers and supporting documents, Financial Information for reporting, verifying project financial reporting as well as adequacy assessment for overall internal control system.

7. Procurement

To review for proper process of supplier selection and evaluation as well as procurement process/procedure, receive and deliver to requested staff e.g. procurement after authorized approval documentation, supplier selection, Bidding, Purchasing and receiving goods and services. Etc.

8. Program Management

To review project plans and implementing process as well as assess project operation that compliance to goals and objectives/ specified standard effectively.  

9. Inventory Management

To review adequacy of inventory plan and management (Receiving, Store, Safeguarding, disbursement and Physical Counts)

10. To create workflow procedure or document flow procedures of Finance and Administration systems with the recommendation to improve efficiency task by reduce process variation.

1. To conduct the internal audit, the PR and the SRs do not in any way restrict the internal audit procedures or techniques the internal auditor may wish to use to form an independent opinion. The scope of internal audit specified at least the following:
2. The internal auditor will be carried out in accordance with either International Standards for the Professional Practice of Internal Auditing,
3. The internal auditor will inspect of original supporting documents, accounting records, bank books, inventory and physical inspection of assets, and financial reporting system and others related to program implementation.

• Issues relevant for the accumulative reporting period.

5. The financial statements required in Part 5.
6. Sufficient audit evidence to substantiate in all material respects to the accuracy of the information contained in supporting schedules attached to the financial statements.

5.3 The Internal Audit Report

1. The internal audit report is required content at least the following:

• Internal audit plan and check list,
• The purpose of internal auditing,
• The period of internal auditing,
• The point of weakness and financial risk that could effect to the efficiency and effectiveness of operations or fund flow including with guidance and proper methods to prevent or mitigate weakness and risk,
• The appropriate procedures to manage and reduce the variation process via workflow procedures for finance, accounting, administration and procurement system,
• Time frame of corrective action and responsibilities person,
• Summary the point of straightened area of section or systems.

1. The internal audit report of the Principal Recipient (PR) and the internal audit report of significant SRs will be required in term of Thai and English version.
2. The draft internal audit report for discussion should be submitted not later than 20 October 2017 and the final internal audit report is due on 31 October 2017. The draft report will be submitted to Director, Department of Financial and Accounting and the final internal audit report will be submitted to Executive Director of Raks Thai Foundation.
3. The internal audit reports must be submitted in Thai and English at any time.
4. Two copies of signed internal audit report in paper and files will be submitted to Finance and Administration Department of the Raks Thai Foundation (PR).

• General Information
  1. The selected internal audit will also be granted timely, full and unrestricted access to PR’s (and SRs’) financial management system, accounting record, asset, property and personnel recording or other relevant documents that may assist in clarifying any matter related to the internal auditing.
  2. The internal auditors are strongly encouraged to contact the LFA prior to preparing the internal audit plan enabling the LFA to highlight any key weaknesses and areas of concern upfront. During the course of the internal audit, the Internal Auditors are encouraged to contact the LFA as and when needed to obtain any additional information/ clarifications.

Part 6: Internal Audit Fee and payment term

The internal audit fee will be paid as following;

1 Installment 30% of total internal audit fee including value added tax after completely signed the contract.

2 Installment 50% of total internal audit fee including value added tax after submitting draft internal auditing reports and other as specified under “Delivery”.

3 Installment 20% of total internal audit fee including value added tax after submitting the complete internal auditing reports and others as specified under “Delivery”

Part 7: Internal Audit Timetable

Part 8:   Rights and Properties

Raks Thai Foundation has rights and property for all results and products under this term of reference.  Any result and product dissemination needs to get permission in written from an authorized person of Raks Thai Foundation.

Part 9: Internal Auditor’s Qualifications and Proposed Documents

9.1 Internal Auditor’s Proposed Documents

Raks Thai Foundation requires an “Internal Audit Proposal” composed with the following information:

1. The internal auditor must propose methodology, process and timeframe of the internal auditing.
2. The internal auditor must identify its previous auditing experiences. It should be experienced in applying either International Standards for the Professional Practice of Internal Auditing, whichever is applicable for this internal audit.
3. The internal auditor must employ adequate staff with appropriate professional qualifications and suitable experience with internal auditor standards, including experience in internal auditing of entities comparable in size and complexity to Raks Thai Foundation.
4. The internal auditor must provide Curriculum Vitae (CVs) to Raks Thai Foundation by the principal of the internal audit firm who would be responsible for signing the opinion, together with the CVs of managers, supervisors and key personnel proposed as part of the internal audit team. It would be appropriate to indicate required/minimum professional qualifications necessary for the senior auditors/principals responsible for the internal auditing.
5. The internal auditor should not, during the period covered by the internal auditing nor during the undertaking of the auditing, be employed by, serve as director for, or have any financial or close business relationships with any senior participant in the management of Raks Thai Foundation.

9.2 Internal Auditor’s Qualifications, Selection and Accreditation

1. Minimum requirements

The following are the minimum requirements for an internal auditor of the Global Fund grant.  The internal auditor must:

1. Be an independent firm, free from conflicts of interest with the auditees;
2. Be professionally competent and have experience in planning and conducting internal audits of this nature;

• Be eligible to practice as an internal auditor and express internal audit opinions pursuant to ensure the compliance with internal control, organization ‘s policies, laws, rules and other requirements of the country where the grant is implemented;

1. All firms must be included on an accredited list of internal auditor/auditors of a recognized donor with operations in the country.
2. In some cases, particularly those considered as high risk by the Global Fund, the Global Fund will provide its own pre-qualified shortlist of acceptable internal audit firms.
3. The recipient in question should ensure that the selected internal auditor is aware of the Global Fund’s Code of Conduct for Suppliers and complies with its provisions. In case of non-compliance, the recipient must take appropriate corrective measures, up to and including dismissal of the internal auditor.

1. Approval procedures
2. The internal auditor must be approved by Executive Director of Raks Thai Foundation (PR). The internal auditor must be selected on a competitive basis.
3. The Principal Recipient (PR) conducts the tender procedure.

• The internal auditor must confirm in writing any conflicts of interest prior to engagement. Conflicts can only be waived in agreement with the Global Fund.

KEY CONTACT PERSON

Place for document submission

All applications including required documents must be email to RTF contact persons no later than 8 September 2017 by 11:59 am.

Submission of documents is by e-mail to:

Mr. Dachathon Khamnuansin   IT Manager        dachathon@raksthai.org,

For inquiries on the TOR, please contact:

Ms. Borvarnluk Sotanakul 02-2656853