INDIVIDUAL CONSULTANT TO UNDERTAKE A CAPACITY BUILDING NEEDS ASSESSMENT OF THE OFFICE OF THE AUDITOR GENERAL

Country:

Rwanda

City/Locality:

Kigali

Notice/Contract Number:

01/S/PSCBP/OAG/2008

Publication Date:

Jul 10, 2008

Deadline:

Jul 28, 2008

Funding Agency:

World Bank

Buyer:

PUBLIC SECTOR CAPACITY BUILDING PROJECT

Eligibility of Bidders:

The consultant should have the following qualifications, experience and attributes:

- At least a Masters Degree in Accounting, Finance, Business Administration or any other relevant fields;
- Should be a member of the Association of Chartered Certified Accountants (ACCA)
- Should have at least ten years of experience at leadership position in the area of public sector accounting and auditing. Having served in a leadership position in a Supreme Audit Institution (SAI) will be a distinct advantage;
- Should have adequate experience in assessing the needs of similar organizations and should be familiar with the specific environment within which SAIs function;
- Experience with one of the big accounting firms will be an added advantage;
- Working level fluency in English and French is preferred for this assignment;
- Regional experience (sub Saharan Africa) highly desirable, working experience in Rwanda will be an added advantage

Original Language:

English

Address:

Kayigamba Denise
Procurement Management Specialist
HIDA/ Procurement Manangement Unit
PO BOX 7367 Kigali
Kigali , Remera
Rwanda

Telephone:

250-08304104

Email:

Click here

Web Site:

www.hida.org.rw

73220000 - Development consultancy services

REPUBLIC OF RWANDA

HUMAN RESOURCES AND INSTITUTIONAL CAPACITY DEVELOPMENT AGENCY (HIDA)

Tel: 513932 Fax: 513931 P. O. Box 7367 Kigali - Rwanda Email: info@hida.org.rw

REQUEST FOR EXPRESSIONS OF INTEREST

INDIVIDUAL CONSULTANT TO UNDERTAKE A CAPACITY BUILDING NEEDS ASSESSMENT OF THE OFFICE OF THE AUDITOR GENERAL

1.0. Background

The Office of the Auditor General (OAG) was established by Law No. 05/98 of June 4, 1998 and started its first audit operations in March 2000. The Constitution of the Republic of Rwanda of 2003 as amended to-date recognizes OAG as the Supreme Audit Institution in replacement of the former Cour des Comptes. Article 183 of the Constitution defines OAG as an independent office vested with legal personality, financial and administrative autonomy; while Articles 79 and 184 define OAG’s reporting arrangements. The office is headed by the Auditor General assisted by a Deputy Auditor General and other relevant personnel. It submits reports to the National Parliament with copies to the President of the Republic, Cabinet members, President of the Supreme Court and the Prosecutor General. The Constitution guarantees that no person shall be permitted to interfere in the functioning of the Office or to give instructions to its personnel or to cause them to change their methods of work.

According to article 183 of the Constitution, the responsibilities of the Auditor General include the following: (i) auditing revenues and expenditure of the State as well as local administrative entities, public enterprises, parastatal organizations and government projects; (ii) auditing the finances of all institutions referred to above, particularly verifying whether the expenditure was in conformity with the laws and regulations in force and sound management and whether they were necessary; and (iii) carrying out audit of accounts, management, and strategies which were applied in institutions mentioned above.

At a global level, OAG is a member of the International Organization of Supreme Audit Institutions (INTOSAI) and the African Organization of Supreme Audit Institutions (AFROSAI) for both English and French speaking countries.

Since 2000, the office has benefited from support from the Netherlands Court of Audit and the Swedish National Audit Office (SNAO) with funding from the Netherlands Government, SIDA and SNAO’s own resources covering the following areas: full financial audit coverage, performance auditing, human resource management, IT and communication.

The Multi-Donor Trust Fund for PFM reforms to which the European Commission and DfID contribute had envisaged supporting OAG in the following areas, which will be updated to reflect OAG’s current needs and complement the ongoing support following this needs assessment: (i) Support the on-going professional (ACCA) training of OAG staff; (ii) Back-stopping with a regional firm to conduct on the job training and support OAG to increase the financial audit coverage; and (iii) Support OAG to acquire hardware and train staff to support their IT Strategy.

OAG is currently staffed with 72 Auditors and 11 support staff. The OAG is however faced with capacity constraints. For instance, most of its auditors have relevant academic background but none of them is professionally qualified. Only the Auditor General and the Deputy Auditor General are Certified Public Accountants. The office started supporting its staff to pursue ACCA in 2001 but due to the high staff turnover, those who are close to qualification leave the office, after accumulating practical experience; obliging OAG to start afresh. The recently completed Comparative Pay study revealed that 51 out of 89 staff left OAG between 2004 and 2007; that is a turnover of about 57.3%, one of the highest in the country.

In order to help OAG in its capacity building efforts, it is imperative to undertake a capacity needs assessment of the Office as a whole. This assessment will serve to provide a strategic guide to and harmonize all capacity building interventions ongoing within the Office. In particular, the assessment will inform the exact activities, sequencing and costing of support to the OAG budgeted under the MDTF for PFM Reforms.

In light of the above, OAG seeks the services of a qualified and competent individual consultant to provide technical support in carrying the capacity building needs assessment assignment.

2.0. Main Objective

The objective of the assignment is to undertake a capacity needs assessment of OAG.

2.1. Specific Objectives

The needs assessment will look into all aspects of OAG’s operations, including technical issues such as audit methodology and how well it is applied, and administrative issues such as appropriateness of the structure, division of responsibilities, human resource management, etc.

The needs assessment will identify gaps that should be filled so that OAG can deliver on its responsibilities more effectively and efficiently.

The needs assessment will be used to prepare proposals to address the identified gaps and strengthen the OAG’s capacity. The assessment should set out an overall capacity building plan, including the existing/ongoing and planned support by all donors, to avoid fragmentation, and indicate whether there is need for additional support.

3.0. Scope of Assignment

The consultants’ scope of work shall include, but not limited to the following activities:

(1) Skills assessment

- Review existing and planned capacity building initiatives of OAG to determine areas for improvement;
- Provide support to OAG to carry out a training needs assessment (TNA). Based on the TNA, prepare a detailed training plan, identifying reputable training providers and relevant training modules.

(2) Institutional assessment

(a) Review the existing staffing structure in relation to the OAG’s mandate and strategic
plan. Based on the findings, propose an appropriate staffing structure detailing out the required profile (grade, qualifications and experience)

(b) Review all the audit manuals prepared by OAG and suggest areas for improvement
and/or recommend introduction of new materials/manuals tailored to OAG’s capacity and environment;

© Review the audit methodology used by OAG and how it is implemented and suggest
ways and means to improve it;
(d) Review the current audit coverage compared to OAG’s constitutional mandate and
draw a roadmap detailing milestones towards full coverage.

(e) Review the IT facilities (hardware and software) currently in place and assess to what
degree it is sufficient to support the functioning of the OAG. If warranted, identify
additional hardware requirements for OAG and prepare a procurement plan.

4.0 Expected Output

A capacity building plan and budget, and a strategy for its implementation detailing out (i) a training plan based on a training needs assessment (ii) A staffing structure that matches the OAG’s mandate and strategic plan (iii) an appropriate audit methodology and manual (iv) appropriate IT infrastructure.

5.0 Supervision and Reporting Arrangements

The consultants shall report and be supervised by the Auditor General and will work closely with the DAF. The consultants will also be required to submit:

(a) An inception report submitted within 7 days detailing understanding of the
assignment, approach and methodology, activities to be conducted, and work plan
linked to the above outputs
(b) Draft report submitted within 21 days to the Auditor General for comments and in puts
© Final draft report submitted within 25 days to the Auditor General for final review, comments and inputs
(e) Final report within 30 days. The contents of the final report will be discussed and agreed with the officials of OAG.

6.0 Duration of the consultancy

The consultancy shall require 30 consultancy days.

7.0. Consultant Qualifications and experience

The consultant should have the following qualifications, experience and attributes:

- At least a Masters Degree in Accounting, Finance, Business Administration or any other relevant fields;
- Should be a member of the Association of Chartered Certified Accountants (ACCA)
- Should have at least ten years of experience at leadership position in the area of public sector accounting and auditing. Having served in a leadership position in a Supreme Audit Institution (SAI) will be a distinct advantage;
- Should have adequate experience in assessing the needs of similar organizations and should be familiar with the specific environment within which SAIs function;
- Experience with one of the big accounting firms will be an added advantage;
- Working level fluency in English and French is preferred for this assignment;
- Regional experience (sub Saharan Africa) highly desirable, working experience in Rwanda will be an added advantage.

8.0. SUBMISSION AND SELECTION PROCEDURES

8.1 Expressions of interest addressed to the Director of HIDA should be sent no later than the 28th July 2008. All applications should be forwarded to procurement@hida.org.rw with copies to the following email addresses: rmuragije@hida.org.rw , pkimonyo@yahoo.fr and jbagaza@hida.org.rw, with EOI FOR THE ASSIGNMENT TO UNDERTAKE A CAPACITY BUILDING NEEDS ASSESSMENT OF THE OFFICE OF THE AUDITOR GENERAL in the subject line.

8.2 Evaluation of Expressions of Interests shall be conducted in accordance with procedures set out in Guidelines: Selection and Employment of Individual Consultants by World Bank Borrowers (Version Revised in 2002)

INDIVIDUAL CONSULTANT TO UNDERTAKE A CAPACITY BUILDING NEEDS ASSESSMENT OF THE OFFICE OF THE AUDITOR GENERAL

Request For Expressions of Interest

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