External Audit of the Global Fund Program

Background and Rationale for the Program

With HIV prevalence of 0,26% among people older than 15, Indonesia’s HIV epidemic is concentrated among key populations (KP) in most provinces., The exception to this are the 2 provinces of Tanah Papua where there is a low level general epidemic with general population prevalence of 1,8%. 543,100 PLHIV –527,525 adults and 17,575 children – were estimated to be living in Indonesia in 2020.

Based on the results of the most recent Asian Epidemic Model (AEM), the annual number of new adult HIV infections has been declining across all major key population sub-groups (transgender (TG), female sex workers (FSW) and people who inject drug (PWID)), except men who have sex with men (MSM).The modelling also indicates that Indonesia is not yet on course to end HIV and AIDS by 2030. As of the end of 2020, program results showed that 419,551 PLHIV (77.3% of PLHIV in 2020) knew their HIV infected status, 142,906 PLHIV (23.5%) were on ART and only 33,027 people (6.1%) had received a viral load test and were virally suppressed.

The AEM also indicates that 70% of PLHIV are either from non-key-population group or people who do not self-identify as KP. As Indonesia has 277 million people living in 514 districts, with reported HIV and AIDS cases in 496 of those districts, finding these PLHIV that are not part of non-key populations (or who do not self-identify as part of key populations) requires intensive detection efforts (e.g., amongst pregnant women, TB patients, partners of PLHIV, etc..).

The latest IBBS indicated that the female sex worker (FSW) HIV prevalence was 2.3%, with low rates of HIV testing. HIV prevalence among clients of FSW was 1.1%(five times higher than for pregnant women). Clients of FSW constitute an important “bridge” to the general population. In a situation where the brothel closures are widespread throughout the country, there is potential for increased “hidden” HIV spread due to hidden sex transactions. A modified outreach approach is therefore needed to respond to the changing socio-political environment.

Goals, Strategies and Activities       

The national HIV/AIDS program of action is designed to accelerate progress          toward the achievement of (1) National HIV and AIDS Strategic Plan (RAN) targets, (2) 95-95-95 treatment cascade targets by 2030 and (3) ending HIV and AIDS in Indonesia by 2030

Strategies

Main strategies have been selected to address key bottlenecks in the cascade of prevention to treatment, and include (among others):

• Treatment, Care and Support:

• Strengthen processes to increase rates of treatment initiation and retention on treatment.
• Optimize treatment regimen.
• Rapidly expand VL monitoring coverage

• Differentiated HIV Testing Services:

• Expand HIV CSO-led Community-Based Screening/Self Testing (CBS/ST).
• Expand the use of index testing/partner notification.
• Improve access to facility-based HIV testing.
• Increase HIV testing coverage at health facilities among “high yield” population sub-groups

• Human Rights:

• Stigma and discrimination reduction.
• Legal literacy (“Know Your Rights”).

• Community mobilization and advocacy

• Improving laws, regulations and policies relating to HIV and HIV/TB.
• Reduction HIV-related gender discrimination, harmful gender norms and violence against women and girls in all their diversity

Target Group/Beneficiaries:

• Female sex workers (including young female sex workers) .
• Clients and regular partners of female sex workers.
• People living with HIV (including children and young people)
• Key Populations (PWID, FSW, MSM, TG).
• Pregnant women and TB patients.
• CSOs and NGOs
• Activists, Volunteers, champions (agent of change), community leader, religious leaders, media persons and influencers
• District and Province level health authorities, planning and development office

Audit Firm Selection Process 

The minimum requirement for a GF grant auditor as follows:

1. Have experienced to audit a GF Project is must and have experienced to audit GF Project Component AIDS is a plus.
2. Have a license to practice as an external auditor in Indonesia form minister of finance
3. Have a license as affiliate member of the abroad public accounting firm
4. Is an independent company, which is free from conflicts of interest with the auditee.
5. PR IAC must ensure that the auditors selected understand the guidelines of “the GF’s Code of Conduct for Suppliers” and comply with its provisions. In the event of non-compliance, PR must take appropriate corrective action, including dismissal of the auditor.
6. Technical specifications for the materials and equipment needed, must meet the established standards
7.  The results that can be produced/completed must meet the standards/quality as se out in the TOR and GF. Guidelines
8.  Willing to present all personnel when proving qualifications/clarification of      technical personnel
9. To keep all financial or non-financial information secretly/confidential that Auditors or Audit team members obtain during the assignment and compulsory not to use or disclose without written approval from PR IAC or the Global Fund

Proposal should indicate:

1. Audit firm experience: please outline firm license to practice as an external auditor in Indonesia (proven with document) , expertise and track record in audit not for profit organization, size of the firm, license as affiliate member of abroad affiliation (proven with document) if any.
2. Key personnel and Audit Team Member professional qualification, including their audit experiences.
3. References: please list contact information for at least three organizations similar to Indonesia AIDS Coalition that Firm has audited and will be preferred if accompanied by the contract
4. Letter of interest, Company profile, and legal document such as Deed of establishment and changes (if any), Domicile Letter, Trade Business License (SIUP), Company Registration Certificate (TDP), Business Identification Number (NIB), and NPWP (Tax Assessment Letter (SKP), Taxable Entrepreneur (PKP), Tax Payer ID) and Tax Receipt for 2021
5. Please outline your audit in fee in Indonesia Rupiah (Rp) includes Value Added Tax (VAT) and Income Tax (Article 23), Other Cost (if any) such as Out of Pocket Expenses -OPE), Printed Cost, ect and Term of Payments
6. The cost of preparing a proposal and conducting the pre-proposal survey or any meetings for verbal presentations shall be borne by your company, regardless of the conduct or outcome of the solicitation process.  Proposals must offer services for the total requirements and the propose of payment term against deliverables. All proposals must remain valid and open for acceptance for a period of 45 (forty-five) days after the date specified for receipt of proposals.

The duration of the Contract

The duration of the contract is 1 (one) year with possibility to be extended for another year as per duration of project between GF and IAC and should be based on the performance evaluation.

Please submit your proposal by Date: Friday, 13^th Jan 2023 at 17:00 WIB to: recruitment@iac.or.id with subject: EA GF Program

Download TOR EA GF Program