1. Background
Indonesia is ranked 2nd out of 30 countries with the highest burden of tuberculosis (TB) in the world, and still faces major challenges in handling drug-resistant TB, especially multi-drug-resistant (MDR) and extensively drug-resistant (XDR) TB.
To address these challenges, Stop TB Partnership Indonesia (STPI) is implementing the Facility and Community-Based Service Delivery Support (FC-SDS) project, which aims to increase access to high-quality TB services, including early diagnosis, effective treatment, and TB preventive therapy (TPT), to save the lives of TB patients and prevent further transmission in communities in priority provinces/districts that face the greatest challenges in maintaining continuity of TB services. Project implementation is carried out through local implementing partners who have a track record of performance and technical expertise in USAID-funded TB programs.
The FC-SDS project will be implemented from October 13, 2025 to September 30, 2026 with a total budget reachingUSD 17 Million. As regulated in the FC-SDS project framework, at the end of the grant period, implementing partners are required to undergo an external financial audit of the use of project funds. In connection with this, STPI opened an open procurement process (open bidding) to select the Public Accounting Firm (KAP)/independent audit institution that will carry out the external audit in question.
2. Audit Objectives
- Provide an independent opinion on the fairness of the FC-SDS project financial statements in accordance with applicable accounting standards and donor requirements.
- Assess the level of compliance of grant fund management with the provisions of grant agreements, donor regulations and applicable laws and regulations in Indonesia.
- Assess the effectiveness and adequacy of the internal control system for the management of project finances and assets.
- Identify findings, risks and weaknesses in financial management, and provide constructive recommendations for improvement.
3. Audit Scope
- The audit period covers the entire grant implementation period, namely 13 October 2025 to 30 September 2026 (or until the project end date).
- The audit object includes all receipts and expenditures of FC-SDS project grant funds, both managed by STPI and local implementing partners involved in project implementation.
- Verify the completeness and validity of documents supporting financial transactions (proof of expenses, contracts, receipts, official travel reports, and other supporting documents).
- Assessment of compliance with donor provisions (including applicable rules and regulations), Stop TB Partnership Indonesia's internal guidelines, as well as tax provisions and relevant Indonesian laws and regulations.
- Review of narrative reports and quarterly financial reports that have been submitted during the project period.
- Assessment of the internal control system, including cash management, assets and goods/services procurement processes.
4. Output (Deliverables)
- Audit Planning Memorandum containing the audit approach, methodology and work plan.
- Draft Audit Report (Draft Audit Report) to be reviewed by STPI before being finalized.
- Final Audit Report along with Independent Auditor's Opinion on project financial reports in Indonesian and English.
- Management Letter containing audit findings, internal control weaknesses, and recommendations for improvement.
- Presentation of audit results (exit meeting) to STPI management.
5. Auditor Requirements and Qualifications
- Is a Public Accounting Firm (KAP) that is officially registered and has a valid business license from the competent authority in Indonesia (Ministry of Finance/PPPK).
- Have experience conducting audits on projects funded by international donor agencies (such as USAID, Global Fund, or similar institutions) in the last 3 (three) years.
- Understand and have experience implementing audit provisions in accordance with donor requirements (including relevant USAID rules and regulations, if applicable).
- Having a team of competent and certified auditors (Public Accountants/CPAs) with experience auditing non-profit organizations (NGOs).
- Independent and has no conflict of interest with STPI or project implementing partners.
- Have a good reputation and verifiable client references.
- Able to complete the audit according to the specified schedule.
6. Proposal Documents that Must Be Submitted
- Company/KAP profile, including a copy of valid business license and practice permit.
- Technical proposal containing audit methodology, work plan and implementation schedule.
- List and CV of the auditor team to be assigned, including professional certification held.
- List of similar audit experience, particularly for international donor-funded projects, with client references.
- Financial proposal (fee proposal) detailing audit cost components including travel costs for field visits if necessary, bank confirmation, dual language report translation (Indonesian and English)
7. Procurement Schedule (Timeline)
This open procurement process (open bidding) is carried out with the following schedule:
| Stages | Information | Timetable |
|---|---|---|
| Open Bidding Announcement | Publication of TOR and invitation to submit proposals to the Public Accounting Firm (KAP) | September 10, 2026 |
| Proposal Submission Deadline | Acceptance of technical and financial proposals via email | 10 – 18 September 2026 (23.59 WIB) |
| Proposal Evaluation | Administrative, technical and financial evaluation by the STPI Procurement Team | After 19 -23 September 2026 |
| Announcement of Winners & Appointment | Notification of results and contract negotiations with selected KAP | Following 24-25 September 2026 |
| Audit Implementation | Field audits and preparation of reports | 90 days from the end of the project period (15 November 0nward) |
8. Proposal Evaluation Criteria
Proposal evaluation is carried out through administrative, technical and financial stages with the following weighting:
| Evaluation Criteria | Weight | Characteristic |
|---|---|---|
| Administrative Completeness (legality, KAP business permit, public accountant permit) | Pass/Fail | Absolute requirement |
| Technical Qualifications & Experience (methodology, auditor team, donor project audit experience) | 60% | Scoring |
| Reasonable Costs (Financial Proposal) | 40% | Scoring |
9. Procedures and Address for Sending Proposals
Technical proposals and financial proposals (fee proposals) along with all supporting documents as referred to in section 6 are submitted in PDF format via email, with the following conditions:
Proposal Submission Period: 9 – 18 September 2026
Final Deadline for Acceptance : September 18 2026, 23.59 WIB
Sent to (To):ga@stoptbindonesia.org
Copy (CC):gatot.s@stoptbindonesia.org
Email Subject: External Audit Proposal – FC-SDS Indonesia Project – [KAP/Company Name]
Proposals received after the above deadline will not be included in the evaluation process. STPI has the right to request additional clarification from bidders, and has the right not to select any bidder if there are no proposals that meet the specified qualifications.
10. Contact
Questions regarding this TOR can be submitted via email to the Human Resource & General Affairs Division, Stop TB Partnership Indonesia (STPI) atga@stoptbindonesia.org.
