For Oxfam Pilipinas

Philippine Nationals Only

Oxfam is a global movement of people working together to end the injustice of poverty.

About Oxfam Pilipinas

We seek lasting change. We at Oxfam Pilipinas dream and work for a future where Filipinos are free from poverty. For more than 30 years, serving in a country where close to 27 million now live in poverty, we have relied on the power of people to carry out programs designed to achieve our shared vision. Central to our strategy is working with partners to transform the unequal power relations, structures, norms, and values that cause poverty and inequality, including gender-based violence and injustice. 

We strive to apply a feminist lens to all our analyses and actions. We seek to save lives, provide access to services, and reduce the impact of disasters, particularly on the most vulnerable and disadvantaged. We belong to the larger Oxfam family of over 20 organizations networked with partners and grassroots communities in all corners of the globe. We are part of a global movement for genuine change, seeking to rid the world of the scourge of poverty, with gender justice at the core of what we do.

Background

A. Oxfam Project Agreement 

The grant with Partner Affiliate Reference 23098-PHL-90074-03-2324A was approved on January 1, 2024, for USD 135,042 to support the Community-led and Gender-responsive Climate Change Adaptation, Restoration, and Mitigation (Project CHARM) from Oxfam Hong Kong (OHK). Oxfam Pilipinas Inc. (OPH) implemented and managed the grant from January 1, 2024, to December 30, 2024.

B. Project CHARM Overview

The Philippines is highly exposed to the impacts of climate change and is currently ranked first in the world as the most disaster-prone (World Risk Index 2022). As such, it experiences various climate-related risks such as increased precipitation, increased frequency and intensity of extreme weather events, and rising temperatures, bringing about climate-related hazards such as flooding and landslides.  In the face of all of these, it is the most vulnerable communities who suffer in this situation – communities that live in poverty and sectors suffering from exclusion, such as women, youth, and people with disabilities, to name a few vulnerable sectors who already have precarious and vulnerable resources and livelihoods and that are exacerbated by climate and disaster risks.

Recognizing the extent and impacts of the Philippines’ vulnerability to climate change, OPH has prioritized addressing climate change through interventions in climate change adaptation as well as in just energy transition, aiming to achieve climate resilience in the community while working for sound programs and policies that espouse climate justice, community resilience, and energy democracy.  For climate adaptation, for instance, OPH has supported communities in shifting towards more climate-friendly agriculture practices while complementing this with policy-level work, specifically in climate adaptation financing. This work contributed to the push for progressive legislation such as the People’s Survival Fund (PSF) to ensure the accessibility of funds for communities and CSOs to support community resilience, allowing vulnerable communities to recover from disasters and climate-related issues.  In this spirit, we continue this broader vision and perspective with projects like “Community-led and Gender-responsive Climate Change Adaptation, Restoration, and Mitigation” or Project CHARM.

Project CHARM aims to influence decision-makers in government and multilateral financial institutions to support inclusive and gender-responsive climate change adaptation measures. One of its immediate outcomes for Year 1 of the project CHARM is to sustain women’s leadership and community engagement in local climate change.

Scope of Work

The audit will be conducted in accordance with:

• The International Standards on Auditing
• The Hongkong Standard on Auditing 700 issued b HKICPA or equivalent for the form and content of the auditor’s report
• The requirements set forth in the Oxfam Project Agreement (“OPA”) between OHK and OPH.

The External Auditor is expected to:

1. Perform the audit following the International Standards on Audit and Financial Reporting Standards, OHK financial reporting standards, or equivalent national accounting standards,

2. The requirements set forth in the Oxfam Project Agreement (“OPA”) between OHK and OPH

3. Plan and perform the audit to reduce risk to an acceptable level, including risks of material statements in the financial statements, whether due to fraud or error.

4. Design and perform audit procedures and evaluate and report the results, including any non-compliance with laws and regulations,

5. Communicate matters of governance arising from the audit,

6. Audit specific to the grant funds and confirm compliance with the grant agreement, such as analysis of the following:

• Expenditures against the approved budget, with emphasis on any allocated salaries, wages and allowances, international travel, and any consultant fees.
• Expenditures that are following the organization's approved finance and accounting procedures manual.
• Record keeping of expenditures and acquittal processes.
• Recording and maintenance of fixed assets in line with the grant agreement requirements (if any).
• Specific reporting on any payments or receivables to/from related parties (revenue received) and
• Grant cash position and uncommitted grant fund balance (if any).
• Grant funds have been used following the conditions of the grant agreement and only for the purposes for which the financing was provided.
• Goods works and services financed have been procured, and grant expenditures have been incurred in line with the grant agreement,
• All necessary supporting documents, records, and accounts have been maintained in respect of all grant activities,

7. Review the activities of the grants designated account, including deposits received, payments made, interest earned, exchange rates used, and reconciliation of period-end balances and

8. Review all financial reports submitted to OHK and assess the methods used to compile them. Ascertain that the information given in the reports accurately reflects the underlying records, documents, and books of accounts, and verify that the information in the reports reconciles with the annual financial statements.

Deliverables:

The External Auditor is required to deliver an audit report in the English language comprising:

1. An independent audit opinion is expressed on the financial component of the Final Acquittal Report and verification of the grant fund balance.

And provide reasonable assurance that the grant proceeds were used only for the grant and that the grant complied with the terms and conditions of the grant agreement.

2. Financial Breakdown of the financial statements/figures audited. 

A financial breakdown of the figures audited, either a separately prepared table by the auditors or a copy provided to the auditors by the organizations and/or implementing partner. The auditors must include this in the report. An acceptable audit report shall consist of a financial table detailing the period's total revenue, expenses, and balance.

The Financial Breakdown shall include financial statements with a comparative presentation that is not limited to the following:

• Statement of Cash Receipts and Payments
• Statement of financial position
• Statement of financial performance
• Statement of Comparison of Budget and Actual Amounts
• Supplementary Schedules
• Statement of Bank Account Reconciliation / Certificate of Cash Position
• Summary Statement of Expenditures
• Notes to the Financial Statements

3. Management Letter/Report

A management Letter/report outlining any concerns or issues raised, including comments made by the grant recipient in respect of those matters, including the following not limited to:

• Weaknesses and issues in accounting and internal control systems, including irregularities in the use of grant funds, ineligibility of expenditures, and procurement-related weaknesses and issues.
• Auditor's assessment of the causes and recommendations to improve or rectify the identified weaknesses and issues.
• OPH’s responses to the weaknesses and issues included explanations of the causes, a proposed action plan to address the concerns, and a timeline for completion.
• Status of weaknesses and issues identified and reported in prior periods.
• Any continuing or persistent issues and weaknesses and follow-up actions taken.
• Any matters the auditor considers significant that will impact the implementation of the grant activities.

Period of Engagement :  January 2025 – March 2025

Budget: Professional Fee - Php 175,000.00

                Operational Expenses - Php 75,000.00

Other Responsibilities

• Adhere to Oxfam’s principles and values as well as the promotion of gender justice and women's rights.
• Perform priority organizational tasks related to his/her competencies as may be assigned from time to time.

Organizational Values:

• Equality -  We believe everyone has the right to be treated fairly and to have the same rights and opportunities.

• Empowerment - We acknowledge and seek to expand people’s agency over their lives and the decisions that impact them.

• Solidarity -  We join hands, support, and collaborate in working towards a just and sustainable world.

• Inclusiveness – We are open to everyone and embrace diversity. We believe everyone has a contribution to make, regardless of visible and invisible differences.

• Accountability – Our purpose-driven, results-focused approach means we take responsibility for our actions and hold ourselves accountable. We believe that others should also be held accountable for their actions

• Courage - We speak truth to power and act with conviction on the justice of our causes

Our values and commitment to safeguarding

Oxfam is committed to preventing any type of unwanted behaviour at work including sexual harassment, exploitation and abuse, lack of integrity and financial misconduct; and promoting the welfare of children, young people and adults. Oxfam expects all staff and volunteers to share this commitment through our code of conduct. We place a high priority on ensuring that only those who share and demonstrate our values are recruited to work for us.

Note: All offers of consultancy will be subject to satisfactory references and appropriate screening checks, which can include criminal records and terrorism finance checks

A thriving diverse Oxfam:

It’s people power that brings about change. To play our part as a global organisation working to overcome poverty and inequality, we need equality, diversity and inclusion across our community of staff, partners and volunteers. Together, we’re committed to becoming a more diverse workforce, better able to tackle the global challenges that face our world today.

To do that:

• We need to dismantle the unequal power structures that exist everywhere, this including Oxfam and the wider development and charity sectors.
• We need an inclusive Oxfam where everyone can bring who they are to our work and feels celebrated for the differences they bring.
• We want and need everyone, and that means we need you.