THE PROJECT OF LOMBOK EMERGENCY RESPONSE

EARTHQUAKE IN INDONESIA

YAYASAN PLAN INTERNATIONAL INDONESIA

FOR THE PERIOD 24 SEPTEMBER TO 14 DECEMBER 2018

INDEPENDENT AUDITOR’S REPORT

 Syarief Basir & Rekan
Registered Public Accountants
Business License No. KEP-086/KM.6/2003

Graha SBR
Jl. Tanjung Barat Raya No. 146
Jakarta 12530 – Indonesia
T : +62 21 782 0681/82
F : +62 21 782 0683
E : info@russellbedford.co.id
W: russellbedford.co.id

Independent Auditor’s Report

Report No. : RBI/119.013

To
Director – Finance & Operation
Yayasan Plan International Indonesia
Jakarta, Indonesia

Opinion
We have audited the accompanying Statement of Income and Expenditure and related notes (collectively
referred to as ‘the Statement’) of the project Lombok Emergency Response Earthquake in Indonesia
(referred to as the ‘HKNO project’) of Yayasan Plan International Indonesia (referred to as the ‘YPII’) for
the period from 24 September 2018 to 14 December 2018 (referred to as the ‘project period’).

In our opinion, the Statement presents fairly, in all material respects, the manner in which the grants have
been utilized in accordance with the basis of accounting set forth in Note 2 to the Statement.

Basis for Opinion

We conducted our audit in accordance with International Standards on Auditing (ISAs) (Also refer
paragraph under Auditor’s Responsibilities for the Audit of the Statement). Our responsibilities under those
standards are further described in the ‘Auditor’s Responsibilities for the Audit of the Statement’ section of
our report. We are independent of YPII in accordance with the ethical requirements that are relevant to
our audit of the Statement, and we have fulfilled our ethical responsibilities in accordance with these
requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide
a basis of our opinion.

Emphasis of Matter-Basis of Accounting and Restriction on Distribution

We draw attention to Note 2 to the Statement, which describes the basis of accounting. The Statement is
prepared to assist and provide information to YPII, Plan International Hong Kong Limited and Government
of the Hong Kong Special Administrative Region. As a result, the Statement may not be suitable for another
purpose. Our report is intended solely for YPII, Plan International Hong Kong Limited (Donor) and the
Government of the Hong Kong Special Administrative Region (Originating Donor), and should not be used,
reproduced or circulated for any other purpose whether in whole or in part without our prior written
consent, except to parties specified in the engagement letter 21 September 2018 subject to the conditions
mentioned therein. Our opinion is not modified in respect of this matter.

Responsibilities of Management for the Statement

Management is responsible for the preparation and fair presentation of the Statement in accordance with
the basis of accounting as set forth in aforesaid Note 2 including determining that the basis of accounting
is acceptable for the preparation of the Statement in the circumstances, and for such internal control as
the management determines is necessary to enable the preparation of the Statement that is free from
material misstatement, whether due to fraud or error. In preparing the Statement, while management is
responsible for assessing the entity’s ability to continue as a going concern, in this case, such requirement
is not relevant, as the Statement relates to a specific project and not YPII.

Member of Russell Bedford International, with affiliated offices worldwide.

 Syarief Basir & Rekan
Registered Public Accountants
Business License No. KEP-086/KM.6/2003

Auditor’s Responsibilities for the Audit of the Statement

We have issued our report in accordance with ISA 700, Forming An Opinion And Reporting On Financial
Statements, as applicable for audit of the Statement. As of the date of issue, HKSA 700, Forming An
Opinion And Reporting On Financial Statements, conforms with ISA 700 (refer to Note 4b of the
Statement).

Our objectives are to obtain reasonable assurance about whether the Statement is free from material
misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion.
Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in
accordance with ISAs will always detect a material misstatement when it exists. Misstatements can arise
from fraud or error and are considered material if, individually or in the aggregate, they could reasonably
be expected to influence the economic decisions of users taken on the basis of this Statement.

As part of an audit in accordance with ISAs, we exercise professional judgment and maintain professional
skepticism throughout the audit. We also:

 Identify and assess the risks of material misstatement of the Statement, whether due to fraud or error,
design and perform audit procedures responsive to those risks, and obtain audit evidence that is
sufficient and appropriate to provide a basis of our opinion. The risk of not detecting a material
misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve
collusion, forgery, international omission, misrepresentation, or the override of HKNO’s project internal
control.

 Obtain and understanding of internal control relevant to the audit in order to design audit procedures
that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the
effectiveness of HKNO Project’s internal control.

 Evaluate the appropriateness of notes as set forth in note 2 to the Statement used and the
reasonableness of accounting estimates, if any, and related disclosures made by the management.

While we are required to conclude on the appropriateness of management’s use of the going concern
basis of accounting, we draw reference to the term of the HKNO project. Consequently, as the Statement
relates to a project operated by YPII, the question of assessing and commenting on the appropriateness
of using the going concern assumption does not arise in this case.

We communicate with the management regarding, among other matters, the planned scope and timing
of the audit and significant audit findings.

Tubagus Arief Prima, CPA

License of Public Accountant No.: AP.1116

23 May 2019

Member of Russell Bedford International, with affiliated offices worldwide.

 YAYASAN PLAN INTERNATIONAL INDONESIA (YPII)
THE PROJECT OF LOMBOK EMERGENCY RESPONSE
STATEMENT OF INCOME AND EXPENDITURE
For the period 24 September 2018 to 14 December 2018
(Expressed in Indonesian Rupiah, Unless Otherwise Stated )

Budget Actual
Description Notes
IDR HKD IDR HKD
Income 3 5,509,053,000 2,916,000 5,412,622,996 2,916,000

Expenditure
Disaster Relief and
directly related
items
1. Shelter kits 2,516,481,000 1,332,000 2,521,599,000 1,358,488
2. Hygiene Kits 2,119,738,500 1,122,000 1,625,184,000 875,553
Transportation and
storage costs 597,514,987 316,271 318,875,200 171,791
Direct cost 5,233,734,487 2,770,271 4,465,658,200 2,405,832

Audit fee 77,620,052 41,085 70,400,000 37,927

Staff cost 47,891,760 25,350 47,697,195 25,696
Miscellaneous 149,806,701 79,294 115,181,621 62,053
Administrative costs 275,318,513 145,729 233,278,816 125,676
Total cost 5,509,053,000 2,916,000 4,698,937,016 2,531,508

Amount to be
refunded to
Disaster Relief Fund
(DRF) 713,685,980 384,492

The accompanying notes form an integral part of these financial statements

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YAYASAN PLAN INTERNATIONAL INDONESIA (YPII)
THE PROJECT OF LOMBOK EMERGENCY RESPONSE
NOTES TO STATEMENT OF INCOME AND EXPENDITURE
For the period 24 September 2018 to 14 December 2018
(Expressed in Indonesian Rupiah, Unless Otherwise Stated)

1. General

a. General Information

The emergency response in the Lombok earthquake was led by Yayasan Plan International
Indonesia (YPII) as a local entity (national NGO) that has been legalized by the Ministry of
Law and Human Rights of the Republic of Indonesia on June 15, 2017. YPII is thus qualified
and legally complied with the government's requirement to deliver the humanitarian
assistance. The provincial Development and Planning Agency has issued a formal on 30th
August 2018 to welcome the support from YPII to provide aid (humanitarian assistance) to
the affected community and complement the response (aid) provided by the provincial
government. During the needs assessment process, YPII has close coordination with the
government on both national and local level to formulize the needs and gaps on the ground.

b. The Location of Program

The location of the program activity is in West Nusa Tenggara (Lombok).

c. Project Management
Managements for implementation of the program was as follow:

Executive director : Dini Widiastuti

Grants & Contract Manager : Dyah Anikasari
LEAD Program Manager/ Emergency : Wahyu Kuncoro
Finance : Andi Mufradiyani

The office of the Project is at Menara Duta Jl. H.R Rasuna Said Kav. B-9 Kuningan,
RT.3/RW.1, Kuningan, Setia Budi, South Jakarta, Indonesia.

2. Summary of significant accounting policies

a. Basis of financial statements presentation

i. Basis of accounting

The statement of Income and Expenditure is prepared to comply with the grant letter dated
21 September 2018 between Plan International Hong Kong Limited and the Government of
the Hong Kong Special Administrative Region. The grant received from the Plan International
Hong Kong Limited have been shown as income and the utilization of such grants has been
shown as expenditure in the Statement. This Statement is prepared for the project period 24
September 2018 to 14 December 2018.

ii. Income

The fund received from Plan International Hong Kong Limited has been used to cover
activities of the project.

2
YAYASAN PLAN INTERNATIONAL INDONESIA (YPII)
THE PROJECT OF LOMBOK EMERGENCY RESPONSE
NOTES TO STATEMENT OF INCOME AND EXPENDITURE
For the period 24 September 2018 to 14 December 2018
(Expressed in Indonesian Rupiah, Unless Otherwise Stated)

2. Summary of significant accounting policies – continued

a. Basis of financial statements presentation – continued

iii. Expenditure

Expenditure have been booked on cash basis.

b. Foreign exchange transaction and balance

Transaction during the year involving foreign currencies are recorded in Indonesian Rupiah
amounts at the rate of exchange prevailing at the transactions is made. Budget and actual
expenditure exchange rate for conversion from IDR to HKD is the rate at which funds have
been received by YPII, i.e. 1 HKD = IDR 1,856.1807.

3. Income

Received from
Plan International Hong Kong
Date of transfer Hong Kong
received Dollar Rate in IDR
Transferred 21 November 2018 2,916,000 1,856.1807 5,412,622,996
Total 2,916,000 1,856.1807 5,412,622,996

4. Other matters

a. All payments of grant from the Disaster Relief Fund comply with the conditions of grant.

b. As per grant agreement between Plan International Hong Kong Limited and the Government
of the Hong Kong Special Administrative Region, it requires compliance with Hong Kong
Standards on Auditing 700 or equivalent standards. The report is in accordance with
International Standards on Auditing (ISA) 700, “Forming An Opinion And Reporting On
Financial Statements” and as of the date of issue of report HKSA 700 conforms with ISA 700.