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1.0 BACKGROUND
The Caribbean Disaster Emergency Response Agency (CDERA), a regional intergovernmental Agency was established in September 1991 by an Agreement of the Conference of Heads of Government of CARICOM to be responsible for disaster management. There are presently sixteen Participating States within CDERAs membership. 1.1 Structure CDERA comprises: i. The Coordinating Unit, which is the CDERA secretariat, headquartered in Barbados; ii. iii. 16 National Disaster Organisations, one in each of the Participating States; A Board of Directors, comprising the 16 National Disaster Coordinators (the head of each National Disaster Organisation). The Board serves in a technical advisory capacity and makes recommendations to the Council on the Agency's Work Programme, Administrative Budget, and any other major policy decisions required; A Council, which is the supreme policy making body. It comprised the Heads of Government of the Participating States and meets annually to review the work of the Agency, approve its Work Programme and Administrative Budget and make any other major policy decisions required.
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1.2
Functions CDERA's main function is to make an immediate and coordinated response to any disastrous event affecting any Participating State, once the state requests such assistance. Other functions include: i. Securing, collating and channeling to interested governmental and nongovernmental organizations, comprehensive and reliable information on disasters affecting the region;
Mitigating or eliminating as far as possible, the consequences of disasters affecting Participating States. Establishing and maintaining on a sustainable basis, adequate disaster response capabilities among Participating States; and, Mobilizing and coordinating disaster relief from governmental and nongovernmental organizations for affected Participating States.
Additionally, in its efforts to provide more effective services to the region the Agency has refocused its attention on Comprehensive Disaster Management (CDM), a new thrust in disaster management for the 21st Century. Within this context the focus is on all cycles of a hazard, involving all sectors of the society, and a concentrating on all hazards. Towards fulfilling this new mandate CDERAs operation focus on: i. ii. iii. iv. v. vi. vii. viii. ix. x. xi. 1.3 Training for Disaster Management Personnel; Development of model training courses and products including audiovisual aids; Institutional Strengthening for Disaster Management Organizations; Development of model Disaster Legislation for adaptation and adoption by Participating States; Development of model policies and guidelines for use in emergencies; Contingency Planning; Resource mobilization for strengthening disaster management programmes in Participating States; Improving Emergency Telecommunications and Warning Systems; Development of Disaster Information and Communication Systems; Education and Public Awareness; Establishment of a dynamic CDERA website for information dissemination.
Appointment of Auditor The following list of Funds are to be included in the Audit. I. II. III. IV. OPERATING FUND SUPPORT SERVICES FUND EMERGENCY ASSISTANCE FUNDS OTHER RESTRICTED FUNDS
The appointment of auditors for the Caribbean Disaster Emergency Response Agency will be subject to recommendation of the Coordinator and the approval of the Board of Directors in accordance with CDERA Agreement (1991) Article 24 paragraph 3.
The appointment will be for a period of 2 years subject to an annual review. The appointed Auditor will commence work following the receipt of a letter of engagement from the Coordinator.
2.0
PURPOSE
Against this background CDERA is seeking the services of an Audit Firm to audit the Agencys annual financial statements for the 2005 -2006 accounting period. The basic responsibilities of the auditors are; (a) Providing reasonable assurance that the financial statements audited by them give a true and fair view, have been prepared in accordance with the relevant accounting and other requirements and are in accordance with the authorities that govern them; Identifying, assessing and examining risks to regularity, propriety and financial control and report on significant weaknesses; and Providing constructive advice that will help the Agency to improve governance, including financial management, control and reporting.
(b) (c)
3.0
OBJECTIVES 3.1 To collect and review policies, procedures, plans, and forms used within CDERA CU in accordance with the International Financial Reporting Standards (IFRS); To provide a Final Audit report and management letter
3.2
4.0 4.1
AUDIT GUIDELINES Start Date The Audit is expected to commence by mid November. Prior to the start of audit work the auditors will be required to attend a Pre-Audit Meeting to be conducted by the Deputy Coordinator of CDERA with a view to obtaining an understanding of the scope of work and agreement on an audit schedule. Further, upon completion of the draft audit report and management letter, the auditor will be required to meet with the Deputy Coordinator to debrief him on the major findings from the audit and the recommendations for future improvements as well as to seek the Agencys feedback thereon.
4.2
Audit Scope
The auditors opinion should include the following. (Refer to Appendix 2 for a sample Audit Report): i. ii. iii. iv. The nature of the report and its intended use. The audit standards that were applied. The period covered by the opinion. Whether the financials present fairly the expenditures for the Agency and that the funds were utilized for the purposes described in the Agency work plan.
The due date for submission of a first draft of the audit report is sixty (60) days after the commencement of the audit and the due date for the submission of the signed audited report is sixty (60 days) after the submission of the first draft. The Management Letter will accompany the final draft report.
ii. iii.
Review the process for procurement/contracting activities and assess whether it was transparent and competitive. Review the use, control and disposal of non-expendable equipment and assess whether it is in compliance with the Agencys Administrative Procedures Manual; and also whether the equipment procured met the identified needs and whether its use was in line with intended purposes. Review the process for recruiting project personnel and consultants and assess whether it was transparent and competitive. Review the Agency accounting records and assess their adequacy for maintaining accurate and complete records of receipts and disbursements of cash; and for supporting the preparation of the quarterly financial report. Review the records of requests for direct payments and ensure that they were signed by authorised officials.
iv. v.
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