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    External Auditor at Plan International

    Jun 19, 2017

    Founded in 1937, Plan International is a development and humanitarian organisation that advances children’s rights and equality for girls. Plan International Nigeria is part of the global federation of Plan International registered in Nigeria in 2014. Plan International works in 70 countries across Europe, Africa, Asia and the Americas. Plan International’s Global Strategic Goal is to strive for a just world that advances children’s rights and equality for girls. In the next five years, Plan International is committed to ensuring 100 million girls around the world learn, lead, decide and thrive.

    Plan International Nigeria obtained a grant of 3,271,028 SEK from Plan International Sweden/Sida to fund a project called”providing life-saving emergency relief and psychosocial and support services to populations made vulnerable by Boko Haram violence in northeast Nigeria.” The project implementation period was:28/09/2016 to 30/04/2017.

    The Organisation intends to engage an independent and external auditor for the purpose of auditing the project in accordance with our agreement with Plan International Sweden/Sida. Projects shorter than 12 months are audited once at the time of final report. Longer projects are audited annually.

    External Auditor


    The Organisation intends to engage an independent and external auditor for the purpose of auditing the project in accordance with our agreement with Plan International Sweden/Sida. Projects shorter than 12 months are audited once at the time of final report. Longer projects are audited annually.

    Local implementing partners receiving project funding through the Agreement is also subject to audit according to the same instructions and separate Engagement Letters and reports are to be signed for each partner. The partner financial reports are consolidated into a project financial report to Plan International Sweden. The auditor only expresses an opinion on the organisation s/he audits and not on organisations in subsequent links in the chain. The auditor only expresses an opinion on the audited organisation’s control of the audit of organisations subsequently in receipt of the grant, not on the audit(s) of the organisation(s) as such.

    The external audit shall be carried out in accordance with International Standards on Auditing (ISA) and International Standards on Related Services (ISRS) issued by the International Auditing and Assurance Standards Board (IAASB).

    The Auditor shall perform the audit according to “Plan Sweden’s Audit Instructions”.

    Objective of the external project audit

    • The objective of the external audit is to express a professional audit opinion in accordance with ISA 800 and/or ISA 805 on whether the financial statements of the project in all material respects, are in conformity with the applicable Financial Rules and Regulations of Plan International and Terms and Conditions of the financing agreement.
    • Plan International Nigeria books of accounts provide the basis for preparation of those financials statements and are established to reflect the financial transactions in respect of the Plan International Nigeria and that it maintains adequate internal controls and supporting documentation for transactions.
    • The objective of this audit is also for the Auditor to verify that the expenditures claimed by Plan International Nigeria in the financial statements for the project covered by the Agreement have occurred (‘reality’), are accurate (‘exact’) and eligible and to submit a Report of Factual Findings with regard to the agreed-upon procedures performed according to ISRS 400 and Plan Sweden's Audit Instructions in Annex 2 of this ToR. Eligibility means that expenditure have been incurred in accordance with the terms and conditions of the Agreement. However neither physical verification of the project nor the auditor's opinion of the results and effects of the project is included in the project financial audit.
    • Responsibility for preparation of financial statements
    • The responsibility for the preparation of Financial Statements lies with the Plan International Nigeria and is also responsible for:
    • The selection and application of accounting policies. Plan International Nigeria will prepare the Financial Statements in accordance with applicable accounting standards that comply with appropriate international standards in all material respects; and
    • Implementing accounting, administrative and financial procedures documented in manuals.
    • The auditors are responsible for the formulation of an opinion on the Financial Statements based on their audit conducted in accordance with ISAs (International Standards on Auditing) issued by the IFAC (International Federation of Accountants). In accordance with these standards, the auditors will request Plan International Nigeria for an Engagement/Confirmation Letter committing Plan International Nigeria to the preparation of the Financial Statements and maintenance of proper internal control systems as well as acceptable documentation for all financial transactions.
    • A formal letter of engagement specifying the scope of audit shall be prepared and signed between Plan International Nigeria and the auditor prior to the beginning of the assignment. The letter of engagement shall also clearly spell out the responsibilities of the two parties.

    The financial records maintained for projects are usually the following:

    • Financial ledgers;
    • Bank Reconciliation Statements;

    Financial reports
    The Financial project reports include:

    • Annual and cumulative statements of sources and application of funds, which should disclose separately Plan International Sweden funds, other donors funds and beneficiaries funds.
    • Annual and cumulative project expenditure compared to budget per category
    • Reconciliations from financial ledgers
    • Full disclosure of cash balances. Only actual expenditure is eligible and any advances that have not been liquidated are not the be included in the expenditure.
    • The auditors shall be given access to all legal documents, correspondence and any other information associated with the Financial Statements to be audited and deemed necessary by them. Confirmation of amounts disbursed and outstanding can be obtained by income records in SAP. These records are reported and checked by Plan International Sweden and are considered correct.

    Scope of the audit
    The audit will be carried out in accordance with the standards specified in 3.2 above and will include such tests and verification procedures as the auditors consider necessary under the circumstances. In conducting the audit, special attention should be paid to the following

    • Carry out tests of transactions as are necessary, in order to obtain an understanding of the accounting system, to assess its adequacy as a basis for the preparation of the financial statements and to establish whether adequate records have been maintained as required by Plan International Nigeria Financial Rules and Regulations; Financial Manual and applicable rules of the donors;
    • Conduct an in-depth and exhaustive review of the internal control systems to have sufficient knowledge of the procedures underpinning the systems, as contained in Plan International Nigeria Financial Rules and Regulations; Financial Manual and the applicable rules of the concerned donors;
    • Confirm that although responsibility for preventing irregularity and fraud remains with Plan International Nigeria, the audit has been planned so as to have a reasonable expectation of detecting material misstatements in the financial statements;
    • Confirm that funds have been used in accordance with the Agreement, with due attention to economy and efficiency, and that they have only been used for the purposes for which they were intended for and in accordance with the conditions under which the funding was provided. The External Auditors have therefore obtained an understanding of the terms and conditions governing the grant agreement.; Signed Funding Agreement Document (FAD) as well as all annexes as listed in the FAD;
    • Confirm that Goods and services financed have been procured in accordance with sound procurement procedures spelled out in the Plan International Procurement policy;
    • Confirm that all necessary supporting documents, records and accounts have been kept in respect of all activities. Clear linkages should exist between the books of accounts and the financial statements presented;
    • Confirm that the Financial Statements have been prepared in accordance with acceptable accounting practice and give a true and fair view of the financial position of the project for the reporting period
    • That the Plan global monthly exchange rates have been applied converting the expenditure from local currency to grant currency in the financial report;
    • The above-defined scope does not in any way restrict the audit procedures or the techniques that the auditor may wish to use in forming an opinion on the Financial Statements being audited.

    In accordance with International Standards on Auditing, the auditors shall pay attention to the following:

    • Fraud and Corruption: In accordance with ISA 240 (The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements) the auditors shall identify and evaluate risks related to fraud, obtain or provide sufficient evidence of analysis of these risks and assess properly the risks identified or suspected;
    • Laws and Regulations: In preparing the audit approach and in executing the audit procedures, the auditors shall evaluate Plan International Nigeria’s compliance with the provisions of laws and regulations that might impact significantly the financial statements as required by ISA 250 (Considerations of Laws and Regulations in an Audit of Financial Statements);
    • Governance: Communicate with Plan International Nigeria’s Management responsible for Governance regarding significant audit issues related to governance in accordance with ISA 260: (Communication with those charged with Governance); and
    • Risks: With a view to reducing audit risks to a relatively low level, the auditors will apply appropriate audit procedures and handle anomalies/risks identified during their evaluation. This is in accordance with ISA 330 (The Auditor’s Responses to Assessed Risks).

    Contents of Reporting
    The auditor is expected to present two types of reports: An opinion on the Financial Statements prepared by Plan International Nigeria and a Report of Factual Findings. Submission of draft reports to Plan International Nigeria for review is due by 23/06/2017. The reports are to written in English, in two copies and digitally, to Plan International Nigeria no later than 26/06/2017. The responsible auditor’s signature and title are required on both reports.

    The opinion on the Financial Statements shall contain:

    • A professional opinion on the financial statements and supporting schedules as regard to their true and fair view;
    • Accounting standards and Plan International Nigeria Financial Rules and Regulations that have been applied indicating the effect of any deviations from them;
    • The International Audit standards that were applied;
    • Include all other requirements of cooperating partners as stated in the various cooperating agreements.

    The Report of Factual Findings shall contain:

    • A description of factual findings and make recommendations to address any weaknesses identified in the Report on Factual Findings.
    • Any ineligible expenditures disclosed in report.
    • The Report of Factual Findings will include reactions/comments "Management Response" from Plan International Nigeria on any weaknesses noted by the auditors.

    Auditor's qualification and experience

    • The audit shall be carried out by an external, independent and qualified auditor (Certified Public Accountant/Authorized Public Accountant)
    • The auditor must be completely impartial and independent from all aspects of management or financial interests of the organization. The auditor shall not, during the period covered by the audit nor during the undertaking of the audit, be employed by, serve as advisers or mentors for, or have any financial or business relationships with the organization. The Auditors should disclose any relationship that might possibly compromise their independence.
    • The auditor shall be registered and have a license with the Institute of Chartered Accountants of Nigeria (ICAN) or Association of National Accountants of Nigeria (ANAN) [1] and must demonstrate that s/he employs adequate staff with appropriate professional qualifications with international standards, in particular International Standards on Auditing (ISA) and with suitable experience in accounting and auditing the accounts of entities comparable in size and complexity to the entity being audited.

    In addition, the audit team as a whole will have:

    • Appropriate experience with audits of development projects financed by the donors. At least one senior member of the team either a manager/supervisor should have such experience; and
    • Demonstrate sufficient knowledge of relevant laws, regulations and rules in the country concerned. This includes but is not limited to taxation, social security and labour regulations, accounting and reporting;
    • Fluency in English

    The key audit team will comprise, at least:

    • An audit manager with at least 10 years' experience in auditing and with a sound knowledge of donor-financed projects. In addition, s/he should be a member of a recognized accountancy professional body;
    • A team leader with at least a Masters degree in auditing/accounting or
    • equivalent with a minimum of 5 years' experience in auditing; and
    • An assistant auditor with adequate experience and professional qualifications.

    Application Instructions:

    • Curriculum Vitae (CVs) must be provided to the client by the Partner of the firm of auditors who shall be responsible for signing the opinion, together with the CVs of managers, supervisors and key personnel proposed as part of the audit team. The CVs shall include details of audits carried out by the concerned staff, including ongoing assignments indicating capability and capacity to undertake the audit.
    • Include a financial proposal of Auditing fee expectation for the service to be rendered
    • Indicate availability to commence the Audit immediately
    • Include names and contact information of three references who can be contacted regarding relevant experience
    • The proposal will be scored on both technical and financial aspects weighted at 70% and 30% respectively.


    20th June, 2017

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    Mid-term Review Consultant


    Better Life Options and Opportunities Model Plus

    (BLOOM+) Project

    Terms of reference for Consultant for a Mid-term Review

    Plan International Nigeria in partnership with Mothers Against Child Abandoment (MACA) and Africa Community Development Organisation (ACDO) is implementing BLOOM+ in Cross River State (CRS). CRS has seen recent economic growth in agriculture and service sectors (tourism and hospitality), but this growth has not led to significant reductions in unemployment in the State. In fact, unemployment of young adults aged 15-24 in Cross River State in 2012 was 35.9% compared to 23.9% in Nigeria, and the rate increased each year from 2009 to 2011 in all categories (male, female, rural and urban). The unemployment rate is said to be higher for females than males in both rural and urban areas and the Cross River State government acknowledged the challenges of school dropouts and unemployed youths. The government is currently focused on attempting to tackle these challenges with several youth-focused projects, including a microfinance enterprise fund. However, these projects could be described as a drop in the ocean of employment opportunities when compared to the number of unemployed youths in need of jobs in the State. The State Government is actively seeking new partners to help address these challenges, build youth skills, and stimulate interest in its programs.

    Through the BLOOM+ project Plan International Nigeria intends to help the state mitigate and reduce these identified youth challenges by targeting young people ages 14-16, in two adjoining Local Government Areas (LGAs): Odukpani and Calabar South by building critical life skills and preparing young people for work.

    Project summary:

    The Better Life Options and Opportunities Model (BLOOM) is a non-formal education program developed in 1987 that has since been adapted and applied in more than fifteen countries. The model is focused on gender-transformative delivery of life skills and empowerment of adolescents, and particularly girls.

    The project in Nigeria was first implemented in Akwa Ibom State from 2006-2011 reaching more than 600 out of school youth (51% of beneficiaries) re-enrolled in formal or vocational education. Plan International Nigeria is working to implement BLOOM in Cross River State, where the levels of school dropped-outs and unemployed youths are high and the government has shown interest to support youth development. One of Plan's additional strategies is to reinforce curricular content and place priority emphasis on locally relevant, age appropriate, transferrable employment-relevant skills (now BLOOM+) for the target populace.

    The goal of the BLOOM+ project is to help 1,200 adolescent girls (80%) and boys (20%), aged 14-16, envision and attain productive future, through:

    1. Improving youths’ life skills and capacity to make healthy choices;

    2. Building youths’ capacities in transferrable employment-relevant skills;

    3. Fostering community and government support for personal and career development opportunities for adolescents.

    Plan International Nigeria
    Plan International is an independent child-centered international development organization committed to advancing the rights of children and fight against poverty. Plan has no religious, political and government affiliation. Plan International has supported girls and boys and their communities around the world to gain the skills, knowledge and confidence they need to claim their rights, free themselves from poverty and live positive fulfilling lives. Plan International commenced operations in Nigeria in 2014 and in 2015 started the BLOOM+ project in Cross River State. Plan International Nigeria works with communities, civil society organizations, development partners and governments to bring hearts and minds together for children.

    Consultancy Assignment:

    Length of Assignment
     10 days

    Dates of Assignment

    Reporting to
    BLOOM+ Project Manager and Plan International Nigeria Head of Programmes and Business Development

    Key Working Contacts
    Monitoring & Evaluation Advisor, and Project Manager

    BLOOM+ Project

    Responsible Persons for TOR
    Plan International Nigeria- Monitoring & Evaluation Advisor

    Purpose/Objectives of the Consultancy:
    To evaluate the progress and quality, of the BLOOM+ project implemented by Plan International Nigeria and its partners in Cross River State, through a mid-term review and make recommendations to improve implementation in the remaining second half of the project. It will be important for the consultant to consider the findings of a previous baseline evaluation conducted in 2016 to determine the level of progress made since the beginning of the project.

    The objectives of this mid-term evaluation are:
    Relevance – How well is the BLOOM+ Project suited to the context of the target group and how consistent are the outputs with the project’s aims and objectives?

    The effectiveness of the programme:

    • To what extent are the objectives of the programme as reflected in the programme log frames being achieved?
    • Are the activities sufficient to achieve the objectives, outputs and outcomes in the current phase and were they in the previous ones?
    • What are the major factors influencing the achievement or non-achievement of the objectives?

    The progress  of the project

    • Is the project on course in delivering on what is set out to achieve based on the overall goals and targets as in the indicators?
    • What positive changes are observed in the lives of the target group as a result of the implementation of the programme?
    • What are the unintended positive and negative effects of the implementation of the programme? What measures have been and can be taken to eliminate or reduce the negative impacts?
    • The success of the programme in mainstreaming accountability and gender equality.
    • Are there mechanisms in place for feedback from beneficiaries and target communities?
    • What are best practices and lessons learned?
    • Community ownership - The consultant will measure whether the community has owned the project and whether the community is ready to sustain aspects of the project after the project is completed. In assessing this, consider and identify factors that have (or could) contribute to the continual ownership and continuity of this project.
    • Equality and Inclusion – Assess how the project was able to promote inclusion of marginalized groups (young women and girls, people living with disabilities, and other relevant individuals and groups)


    The consultant will submit a draft methodology to Plan international for approval.

    The methodology will include but will not be limited to:

    • Review of previous evaluation report
    • Focus group discussions
    • Key stakeholder interviews
    • Programme staff interviews
    • Literature review
    • Analysis of existing data

    Expected roles of the consultant

    This includes:

    • Desk review of project documents including reports
    • Hold Focus Group Discussions with beneficiaries, guardians, facilitators, TAG/PSC members ad partner/Project staff
    • Conduct key informant interviews with above persons.
    • Hold a meeting with TAG/PSC/Staff to share feedback.
    • Document process and submit report to Plan International Nigeria.

    LOE/Expected deliveries/Time frame
    The consultancy will be for nine days – inclusive of reporting period. Project staff will arrange for all meetings with community members and project beneficiaries.

    Expected deliverables

    Days allocated

    Desk review of project documents and reports

    2 days

    Hold Focus Group Discussions with beneficiaries, guardians, facilitators, TAG/PSC members and partner/Project staff

    4 days (2 days per LGA)

    Conduct key informant interviews with above persons

    1 day

    Hold a meeting with TAG/PSC/Staff to share feedback

    1 day

    Document process and submit report to Plan International Nigeria

    2 days

    Selection criteria for consultant

    • Advanced experience in evaluating gender equality, youth development and or youth focused projects, preferably in the field of youth life skills and development programmes.  This includes previous experience conducting Focus Group Discussions and Interviews.
    • Ability to conduct meetings with senior persons at government, Bi-lateral and NGO level
    • Ability to work on own initiative and to meet deadlines
    • Attention to produce and present high quality accurate presentations/reports
    • Ability and willingness to travel to very remote areas
    • Excellent command of written and spoken English


    • Good skills in documentation and reporting
    • Familiarity with youth unemployment issues in Cross River State
    • Experience/understanding of  Child Rights Programming and development
    • Resident in Cross River State

    Procedure for recruitment of consultant

    The potential consultant should:

    • Provide curriculum vitae detailing knowledge/experencice in the above areas.
    • Provide a report showing work on similar previous assignments.
    • An outline of how he/she intends to go about the consultancy.
    • Propose an expected consultancy fee.
    • Possible dates he/she will be available to commence the consultancy.
    • Provide name of two references that can attest to the consultant capability to conduct the consultancy.
    • A team from Plan International Nigeria will score the documentations provided by the potential consultant based on their technical “know how” and expected fee on the bases of 75% and 25% respectively.


    26th June, 2017

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    Care Group Promoters - 10 positions


    Department:   Programme

    Reports to: Infant Young Child Feeding Officer

    Duration:   8.5 Months

    Location:   Maiduguri Office, Borno State

    Position:Care Group Promoters (4 Positions)

    Department:   Programme

    Reports to: Infant Young Child Feeding Officer

    Duration:   6.5 Months

    Location:   Plan International Nigeria, Mubi Office, Adamawa State

    To provide support in the implementation community IYCF project through volunteer lead mother and community members

    Duties and Responsibilities:

    • Implement  IYCF-E project at Community level
    • Establish Volunteer  lead mothers at community level together with IYCF-Officer
    • Identify and Supervise each Volunteer lead mothers at the community level (Volunteer Lead Mother and Neighbouring Mother)
    • Conduct home visits
    • Will ensure that the families of malnourished children receive appropriate counselling, education concerning the IYCF and caring practices through Volunteer Lead Mother.
    • Counsel and Meets the Voluntary Lead Mother every 2 weeks  on IYCF  and  on how to address nutrition needs of their babies
    • Ensure observance and respect the dignity of beneficiaries, care givers and members of the community at all times.
    • Review Flipchart Lesson plans with  IYCF officer on timely basis and assure they understand the information well and can teach back the information in a participatory manner.
    • Collect VLM reports on a monthly basis, review the reports and assure the information presented is reasonable and complete then submits report to IYCF-Officer.
    • Identify a safe space for counselling and referral to external services.

    Qualifications and Experience:

    • SSCE, and at least one (1) year experience in IYCF especially in CG model programming.
    • Knowledge of CMAM and IYCF will be an added advantage.
    • Excellent report-writing skills.
    • Knowledge of English and Hausa/ Kanuri is  compulsory

    Physical Environment and Demands:
    Travel extensively to work in distant area

    Level of Contact with Children:
    High contact- the job responsibilities of this position require the post holder to have very frequent contact with children. It is expected that children shall be protected at all times.

    Method of Application

    Complete applications should be submitted electronically to: stating the job title in the subject of the email

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