The Towards Inclusive Natural Resources Management In Indonesia (TIRAM) program is funded through the Rule of Law (RoL) Fund which managed by International Development Law Organisation (IDLO). The primary objective of the RoL Fund is to support the development of effective, accountable and inclusive justice sector institutions, and ensuring equal access to justice in Indonesia.

TIRAM is collaborative program among Prakarsa Borneo, the Law Faculty, University of Balikpapan, and the Moving Matters Research Group of the Department of Anthropology Faculty of Social Sciences, University of Amsterdam. Prakasa Borneo was appointed as an implementing patner of this program.

The project is implementing in two level of government; provincial (East Kalimantan) and district (Paser and Kutai Kartanegara). The duration of the project is from 01 June 2017 to 31 May 2019. The total tiram budget is EUR 228,651.00 (Two hundred and twenty eight thousand six hundred fifty one EURO)



To have independent audit report and independent audit opinion  of program’s financial statement, compliance with IDLO’s regulation.



The audit of the project will be carried out in accordance with Indonesia Accounting standard, and will include such test and auditing procedure as the auditor will consider necessary under the Special attention be paid by the auditor as to whether the:

  1. .IDLO financial standart has been used in accordance with the conditions of the relevant financing agreement, withdue attention to economy and efficiency, and only for the purposes for which the financing was provided.
  2. .Proponent contribution funds have been provided and used in accordance with the relevant financing agreements, with due attention to economy and efficiency, and only for the purposes for which they were provided;
  3. Goods, works and services financed have been procured in accordance with the relevant grant agreement and IDLO Procurement Guideline;
  4. .All necessary supporting documents, records, and accounts have been maintained in respect of all project activities, including in Financial The auditor is expected to verify that respective reports issued during the period
  5. .Designated Accounts (if used) have been maintained in accordance with the provisions of the relevant financing agreements and funds disbursed out of the Accounts were used only for the purpose intended in the financing agreement;
  6. Ineligible expenditures included in withdrawal applications are identified and reimbursed to the Designated These should be separately noted in the audit report.
  7. In complying with International Standards on Auditing, the auditor is expected to pay attention to the following matters:
  1. Fraud and Corruption:
  2. Laws and Regulations:
  3. Governance:
  4. Risks:



The auditor should conduct its verification based on inquiry and analysis, (re)computation, comparison, other accuracy checks, observation, inspection of records and documents and other methods considered necessary by auditor

a. Project Financial Reports

The auditor should verify that the project TIRAM has been prepared in accordance with the agreed accounting standards and give a true and fair view of the financial position of the project at the relevant date and of resources and expenditures for the financial year ended on that date the Project Financial Reports that need to be verified should include the following components:

  • Bank Activity (EUR and IDR)
  • Budget vs Actual;
  • Expenditure Detail;
  • Expenditure Proponent;
  • Financial Report;
  • Asset Management Plan

b. Designated Account (DA)

In conjunction with the audit of the Project TIRAM, the auditor is also required to review the activities of the Designated Account (DA) associated with the

The auditor should examine the eligibility of financial transactions during the period under examination and fund balances at the end of such a period, the operation and use of the DAs in accordance with the relevant general conditions, relevant IDLO Financial Management Guideline, and the adequacy of internal controls for this type of disbursement The auditor should also examine eligibility and correctness of:

  • Financial transactions during the period under review;
  • Account balances at the end of such a period;
  • The operation and use of the Designated Account in accordance with the financing agreement; and
  • The adequacy of internal controls for the type of disbursement



The auditor will issue an opinion on the project Financial The audit report of the project accounts should include a separate paragraph highlighting key internal control, weaknesses, non-compliance with the grant agreement terms including the Proponent Contribution commitment.

The financial reports should consist the following:

  1. A statement of financial position;
  2. .A Statement of Financial Performance (Income and Expenditure Statement (IES)) showing TIRAM funds received, any other grant related income received and TIRAM fund Grant expenditures should be reported against the budget as defined  in  the grant agreement for the period;
  3. A listing of assets purchased with grant
  4. A Statement of Expenditure from Proponent Contribution



In addition to the audit report, the auditor will prepare a management letter, in which the auditor will:

  1. Give comments and observations on the accounting records, systems and controls that were examined during the audit;
  2. Identify specific deficiencies or areas of weakness in systems and controls, and make recommendations for their improvement;
  3. Report on the degree of compliance of  each of the financial covenants in the financing agreement and give comments, if any, on internal and external matters affecting such compliance;
  4. Communicate matters that have come to his/her attention during the audit which might have a significant impact on the implementation of the project;
  5. Give comments on the extent to which outstanding issues/qualifications issues have been addressed;
  6. Give comments on previous audits’ recommendations that have not been satisfactorily implemented; and
  7. Bring to the grantee/implementer’s attention any other matters that the auditor considers pertinent, including ineligible. The management letter should also include responses from the implementing agency to the issues highlighted by the auditor.



Activities  Date
Audit Field Work  10 – 31 January 2019
Draft Audit Report  14 February 2019
Final Audit Report28 February 2019


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Prakarsa Borneo is a non-governmental organization that was founded on December 27, 2011 as a center for law, environment, and governance studies.

The organization has a governance board and membership that are largely comprised of lecturers from the main universities of East Kalimantan, i.e. Mulawarman University (Samarinda), Balikpapan University, and the State Islamic Institute in Samarinda. For the most part, Prakarsa Borneo’s members have a background in law, environmental studies and social sciences. Often in a combination of these fields.

The organization’s vision and mission are to promote an equitable and sustainable legal system in environment and natural resource’s management, that respects and appreciates human rights and people’s welfare in the present and the future.
Making law, the environment and governance issues the focus of advocacy has led Prakarsa Borneo to become engaged in various relevant activities such as research in the fields of coal mining, palm oil plantations, forestry issues and indigenous peoples’ relations to their environment.

Based on Prakarsa Borneo’s members’ capacities and skills in law, the organization also supports local governments (at the provincial level as well as at that of the district and city) to develop the academic papers required as part of new legislation and with drafting new local regulations. Furthemore, the organization provides legal advice to local governments, recently to the government of the district of Penajam Paser Utara and to the provincial government of East Kalimantan.

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