Supreme Audit Consultant
LOE: 120 working days with a possibility for extension based on program needs
Estimated Start Date: On/or about 15 October 2020
Estimated End Date: On/or about 31 March 2021
The purpose of the Iraq Governance Performance and Accountability (IGPA) project is to advance effective, accountable, and transparent governance in Iraq. This USAID effort, implemented by DAI, supports the Government of Iraq (GOI) at all levels to better respond to citizen needs by supporting reform initiatives and Iraqi change agents on inclusive governance and public-sector transparency, accountability, and economy. Reform initiatives includes support to improve service delivery functions, public financial management, and open government initiatives. IGPA also supports the GOI and the citizens of Iraq in forming partnerships and collaborative efforts to solve problems jointly. IGPA has four (4) objectives:
- Enhance GOI service delivery capacity
- Improve public financial management
- Strengthen monitoring and oversight of service delivery and public expenditure
- Support Iraqi change agents (cross-cutting objective)
The Objective 2 component of the IGPA project is responsible for improving public financial management for key national, regional and provincial government entities. A key activity under Objective 2 is to build the Kurdistan Board of Supreme Audit (KRG BSA’s) knowledge and capacity in financial auditing and in implementation of financial auditing mechanisms for the KRG public sector. Specific tasks include updating the 2018 needs assessment to review the current KRG BSA capacity needs, identify gaps with recommendations for improving financial auditing processes, sharing the assessment results with the KRG BSA for feedback and input, developing a capacity building plan and framework for financial auditing based on Iraqi laws and regulations, and follow up technical assistance for KRG BSA staff to implement the recommended financial auditing framework.
Financial auditing is an important government function to monitor its spending and to safeguard government assets. The KRG BSA is responsible for conducting audits to enhance KRG government accountability. The KRG BSA provides a critical link on financial and budget oversight between parliament and the government, including government agencies, authorities, state-owned companies and other entities.
The imbalance between the revenues and expenditures is a major issue for the Kurdistan Regional Government due to the lack of systems, which has led to significant uncertainties in ensure financing for governmental activities. The government requires accurate information on revenues collected and actual expenditures and commitments. This requires comprehensive audit regulations, guidelines and processes and capable audit staff.
The Kurdistan Region has an independent governmental entity the Kurdistan Board of Supreme Audit that works to conduct financial auditing for all governmental activities in the region. The KRG -BSA has not been active since 2014 due to budget reductions and conflict between Kurdistan regional government and the federal government of Iraq. This conflict has affected the performance of the BSA and limited its auditing and oversight role of governmental entities.
Based on a training needs assessment conducted by IGPA of the KRG-BSA in 2018, BSA staff are in need of capacity development trainings program on various types of audits. IGPA will support the BSA to enhance its staff performance through providing an international audit expert to develop and implement a training and capacity building program to strengthen the institution to be able to more effectively carry out its audit and oversight roles and responsibilities.
The main objectives of the International Financial Audit Consultant scope of work are to:
- Assess the current state of the Kurdistan Board of Supreme Audit capacity in financial auditing and other types of audit.
- Develop auditing guidelines, mechanisms, manuals based on Federal and KRG laws and regulations.
- Develop a targeted training and capacity building program based on the needs of the Kurdistan Board of Supreme Audit identified as a result of the assessment.
- Provide audit training and follow up capacity building for staff of the Kurdistan Board of Supreme Audit.
- Support completion of the PFM training and capacity building program modules development and rollout of training courses
- Prepare a final progress report on the results of the audit training and follow up capacity building program, lessons learned and recommendations for sustainability of the training and capacity building program
â€‹ II. Specific Tasks of the Consultant
Under this Scope of Work, the Consultant shall contribute to performing, but not be limited to, the specific tasks specified under the following categories:
Task1: Assess the current state of the Kurdistan Board of Supreme Audit capacity in financial auditing. The consultant will conduct an assessment of the current state of the KBSA staff and the institution in financial auditing. The assessment will review the organizational structure and the staffing, roles and responsibilities, process and procedures according to current GOI laws and regulations for external auditing function and assess how well the KBSA is executing the auditing function. The consultant will discuss the assessment findings with the KBSA officials and staff for feedback and finalize the assessment report as needed.
Task 2: Develop auditing guidelines, mechanisms, manuals based on Federal and KRG laws and regulations. Based on the assessment findings and review of current audit guidelines, manuals and mechanisms, the international consultant will prepare an auditing toolkit for KRG BSA to use for conducting audits in accordance with GOI and KRG laws and regulations.
Task 3. Develop a targeted training and capacity building program based on the needs of the Kurdistan Board of Supreme Audit. Based on the assessment findings, the consultant will develop a targeted training and capacity building program for the KBSA to build staff capacity in financial auditing and strengthen the institution. The training and capacity building program will focus on building skills and knowledge of the KRG BSA staff and to use the toolkit developed under Task 3 to carry out their audit work effectively and efficiently. These may involve recommendations for adapting the organizational structure to enable the KBSA to more effectively carried out its financial auditing roles according to GOI laws and regulations.
Task 4: Provide audit training and follow up capacity building for staff of the Kurdistan Board of Supreme Audit. The consultant with the support of the PFM advisors will conduct audit training sessions and follow up capacity building for KBSA staff according to the training and capacity building program developed under Task 2.
Task 5. Support completion of the PFM training and capacity building program modules development and rollout of training courses. The consultant will also support the completion of a comprehensive PFM training and capacity building program for provincial government planning and financial officials and staff by providing best practice concepts and examples for the program materials. The consultant will support the review and finalization of materials including manuals, guidelines, templates as needed as well and provide recommendations for enhancing the delivery and implementation of the training and capacity building program with follow up sessions to ensure the participants trained apply the skills and knowledge learned in internal audit and control
Task 6: Prepare a final progress report in line with IGPA’s guidance. The consultant will prepare a final progress report that details the results of the audit training and capacity building work implemented under this scope of work, lessons learned from the work implemented under this scope of work, recommendations for next steps for the sustainability of the training and capacity building work, and any other recommendations related to the work implemented under this scope of work.
The consultant will also be required to provide weekly reports and success stories in accordance with IGPA guidelines.
III. Required Deliverables:
- Situational assessment report
- Auditing guidelines and templates updated for changes in GOI and KRG laws and rules and best practices
- Training and capacity building plan, training materials
- Audit training report
- Final progress report
V. Required Qualification
- BS, BA and 25 years of experience or Master’s and 20 years’ relevant experience.
- Experience revising audit framework and control systems and developing and implementing targeted auditing training and capacity building programs for governmental audit and financial management units.
- Similar experience advising governments on audit and control activities in the region is preferred
- Proven experience in preparation of training and development program for government counterparts preferably in PFM and related topics
- Proven knowledge of PFM topics and a track record of successful implementation of training and development programs for government counterparts
- Strong analytical, writing, training, communication and facilitation skills
- Ability to interact with senior management and GOI government officials and IGPA project staff and to work in a team-oriented environment.
- Experience working in post-conflict, developing country environments preferably Iraq or similar country experience
- Willingness to travel to Iraqi governates, if needed.
VI. General Statement
The international audit consulting work will be conducted primarily in the IGPA project office in Erbil. Under this SoW, IGPA/Takamul project will be responsible to cover all other indirect implementation costs including: air and ground transportation, lodging, per-diem, and phone communications.
Conditions of Work Requirements:
Work and living facilities are in high security zones with frequent security drills and protocols and limited access to medical facilities. General work environment and living quarters requires ability to walk numerous flights of stairs on a daily basis. Security protocols require the individual in this position to be able to quickly climb multiple flights of stairs while wearing 30 lbs. of personal protective equipment, walk swiftly or run across uneven terrain without assistance, and enter and exit project vehicles without assistance