consultant sourcing and project management
SME Interventions Ltd. U.K. – Experts + Projects S.A. CR
TA FOR THE PREPARATION OF AN INTEGRATED FIDUCIARY ASSESSMENT FOR THE GOVERNMENT OF GUYANA
|Country/ Location of the position||Guyana|
|Experts||E1||An international Consultant with expertise in PFM and prior experience of conducting PEFA assessments. This consultant will focus on the indicators related to predictability and control in budget execution; accounting, recording, and reporting; and external scrutiny and audit. .|
|Start + duration of project||14/05/2012 – 30/11/2012|
|Duration of mission||E1||35.00 working days|
|Deadline||06.02.12. Recruitment starts immediately upon publication of this vacancy announcement, posts may be filled already before the indicated application deadline.|
|ToR||Found hereunder in the ToR section|
|Observations||Only short listed consultants will be replied to.Please apply only if you fulfill all requirements for the vacant position
All experts must have at least regional experience
Sending us your application is a commitment and we expect you to be available for the mission you are applying for.
|Download EU AID CV template in the 4 main languages of the EC||http://wp.me/p1sHoW-5D|
|Our web page||http://www.killefitconsult.com/beta/|
|Only short listed consultants will be replied to.If you wish to submit your candidature, please send us:
1 – Your up dated and position-adjusted CV in EU AID format, in the language of vacancy and as word.doc detailing qualifications, experience in similar assignments. CVs in other format than EU format will not be evaluated.
2 – The country, no of position/field (s) you will apply for in the subject line of message
3 – Your daily/monthly fee (EUR) without the living allowances.
4 – Your communication details (Mobil, phone, etc.)
5- applicants are encouraged to create consultant profiles in our online registry at: http://www.killefitconsult.com/beta/
Suggestions: Please make sure, that the experience requested is also shown “Description” section 14 of your CV. As the selections are very strict and paper based, we request you to prepare your CV in the right format and detail all the relevant experience under the Professional experience table as much as possible. There is no problem if your CV is long, the most important is to prepare so that it describes clearly your experiences relevant to the mission. (Your CV has to sell you!)
Restrictions: In case consultants are short listed, they must be able to provide documentary evidence for educational and professional items in their CVs (copies of diplomas, copies of employers’ reference letters, etc.). Documents those are not available in English have to be accompanied by a faithful translation. This is mandatory requirement for Europe Aid tenders.
| Profile: Expert 1
Categoy of expert Senior (at least 10 years of experience)
Duration 35.00 working days
Requirements An international Consultant with expertise in PFM and prior experience of conducting PEFA assessments, who will be engaged for a period of 35 days. This consultant will focus on the indicators related to predictability and control in budget execution; accounting, recording, and reporting; and external scrutiny and audit. .
EC rules applicable to any ECassignment
• Working days are from Monday to Friday, if not indicated otherwise in the ToR
• Per diem covers all expenses of the expert (local transport, hotel, meals, telecom,
etc) and it is only paid if the expert stay overnight.
• International travel: the EC only reimburse economy class flight tickets
Terms of reference
SUPPORT FOR THE PREPARATION OF AN INTEGRATED FIDUCIARY ASSESSMENT
TERMS OF REFERENCE
PREDICTABILITY AND CONTROL IN BUDGET EXECUTION, ACCOUNTING, RECORDING; AND EXTERNAL AND INTERNAL CONTROL
In 2007, the Government of Guyana (GoG) invited the collaboration of international financial institutions and donors to undertake extensive analytical work in a number of areas for improving Guyana’s public financial management. The resulting three-volume IFA followed the World Bank’s 2002 Country Financial Accountability Assessment (CFAA). Volume II of the IFA updated the assessment of Guyana’s public financial management systems with the use of the PEFA methodology. Volume III analyzed issues related to procurement through the use of the OECD/DAC methodology. Volume I summarized the main issues and results from volumes II and III.
The 2007 IFA noted GoG’s significant improvements, especially in the area of public financial management. In recent years, GOG has adopted an ambitious reform program directed to: (i) strengthening the government’s PFM systems, including establishment of a new and adequate legal framework, streamlining and re-engineering of treasury and budgetary processes and procedures, and development and implementation of a modern integrated financial management information system; and (ii) increasing government accountability through enhanced oversight systems.
The approval of new legislation since 2004 – Fiscal Management and Accountability Act, Audit Act and Procurement Act – the implementation of an integrated financial management system (IFMAS) and the definition of new procedures for project selection and prioritization have contributed to greater transparency in PFM. This institutional framework has been further strengthened with: (i) new regulatory and operational enhancements at the Office of the Auditor General; (ii) the creation of the National Procurement Tender Board, and (iii) the issuance of new set of rules for both the operation of the Public Accounts Committee and the Economic Services Committee of the Parliament in performing their oversight role. The 2007 IFA Report also highlighted areas which required further strengthening, predictability and control in budget execution, including internal audit, and full operationalization of the Procurement Act.
Building on these reforms, and to further support Guyana’s efforts to strengthen its PFM systems, the GoG, The Inter-American Development Bank (IDB), World Bank (IBRD), The Canadian International Development Agency (CIDA) and the European Commission (EC), have agreed to conduct another joint IFA. Following on the methods of the first IFA, the second exercise, scheduled to be conducted in 2012 will provide a comprehensive diagnostic of Guyana’s fiduciary systems for informing the dialogue with and support to GoG. As a result development partners will be able to move toward greater reliance on country systems. Development partners will use the common assessment to develop strategies for assisting the Government with its reform agenda. Furthermore, the analysis will enable donors to develop risk mitigation strategies for the operations they finance. Increased use of country systems would enhance country ownership and thus the sustainability of development programs, while lowering transaction costs and increasing aid effectiveness by providing a way for donor efforts to harmonize their processes.
2. Description of Assignment
2.1 Global Objective
The objective of the IFA assessment in Guyana is to provide a comprehensive “Public Financial Management – Performance Report” (PFM-PR) prepared according to the PEFA and the Methodology for the Assessment of National Procurement Systems (MAPS).
The assessment will:
(a) Provide an updated quantitative and qualitative analysis of the overall performance of the PFM systems of the Republic of Guyana as well as a baseline situation that will permit the measuring over time of changes in performance.
(b) Undertake a detailed comparison with the results of the PEFA assessment carried out in 2007 on the various main dimensions of PFM, linking the results and PEFA standard indicators related to public finance reform processes.
(c) Evaluate progress achieved under the PFM Action Plan 2008-2012
2.2 Specific Objective
• In the short-term, the IFA assessment may be used as baseline data, and a basis for information and monitoring so as to: (i) facilitate and update the dialogue on PFM between Government and all the donors; (ii) help donors assess the eligibility of a country for a new general budget support (GBS) programme;
• In the medium-term, the IFA assessment may serve as the basis for: (i) the preparation or revision of a PFM and procurement reform strategies (and related action plan); (ii) the preparation or revision of capacity development programmes, in coordination with the government.
2.3. Specific tasks in the preparation of the PFM-Performance Report
In order to meet the objective of the assessment mission, the following tasks shall be carried out:
• Documentation: Before the mission in Guyana, the experts will collect all basic documentation that they deem necessary for the mission’s work on the spot. They will also let the GoG know the need for additional information. The experts will coordinate with the GoG so as to ensure that there is sufficient time between the date of reception of this basic documentation and the actual start of the mission on the spot. The Oversight Team (OT) will be informed of any delay in providing this basic documentation that could disrupt the mission.
• Work-plan: At the end of the first trip of the Lead Consultant to Guyana (not accompanied by the other members of the team, in early May 2012), the Lead Consultant will submit to the OT a work-plan describing the main steps of the mission, notably specifying the list of the interlocutors to meet, the tentatively scheduled meetings and the list of required information not yet collected and to be provided on the spot. This work-plan may foresee a mid-term meeting gathering all the stakeholders so as to report on the work’s progress and possible difficulties faced.
• Training workshop: The mission on the ground (the second mission for the lead consultant and the first mission of the entire experts team) will start with a 1 day information/training workshop gathering all the stakeholders and enabling the latter to understand the challenges and the modalities of the PEFA assessment. Its organization will be taken care of by the experts in collaboration with the GoG and the OT. The pedagogical material used by the experts will be that worked out by the PEFA Secretariat and posted on its website http://www.pefa.org. This workshop will provide a general understanding of what a PEFA assessment is about and a technical session with the national authorities (government and the auditor general) to explain the indicators.
2 4. Methodology
• Document of reference: The assessment should apply the methodological guidelines of the PEFA PFM Performance Measurement Framework as well as good practice guidance notes for repeat assessments issued by the PEFA secretariat (www.pefa.org). In particular, the assessment should set out to track PFM developments since the previous PEFA assessment conducted in 2007 and –where possible- identify in the report the reasons (reforms undertaken or problems) that account for changes in PEFA scores.
• Differences in methodology: If the particular situation of the country requires the addition of specific indicators and/or, for some indicators, to diverge from the prescribed methodology, this shall be duly justified by the experts and require the agreement, during the mission, of the OT. In any case, only a very limited number of additional indicators would be acceptable. In this case, as well as for any possible proposed difference in methodology, the experts will ask for the written opinion of the PEFA Secretariat.
• Interpretation: Any question on the interpretation of the guidelines, which the experts cannot resolve with the available documentation, should be addressed to the PEFA Secretariat.
• Supporting information: In the report the experts will justify the scoring and describe, in an Annex, for each indicator, the analytical work which has been carried out mentioning the sources of information and documentation used. The experts should also provide a detailed comparison between the PEFA 2007 and 2012 individual scores and changes noted between these two assessments. Furthermore, for each indicator, the experts will mention any possible difficulties encountered during the assessment, the approach used to overcome these difficulties, and, as appropriate, the additional investigative work judged necessary to complete the analysis carried out.
The reporting will be done with the same format and content as the 2007 IFA Assessment and is to be delivered on the following dates:
July 31 2012 – A first draft of the complete IFA will be sent to the OT.
September 14, 2012 – A second draft submitted to the OT.
November 30, 2012 – Final report due.
II. CHARACTERISTICS OF THE CONSULTANCY
Type of consultancy: Individual consultancy
Starting date and duration: Starting on May 14 through November 30, 2012, for a period of 35 working days.
Place of work: 14 days Consultant’s place of residency
17 days Georgetown, Guyana (two trips)
4 travel days
Dates of mission to Guyana: Trip 1 – 14 working days in Guyana, Mon 28 May to Thur June 14).
Trip 2 – 3 working days in Guyana, Tue 6 Nov to Thur 8 Nov
Qualifications: The senior consultant should have an advanced degree in a relevant discipline of Accounting, Finance, and Economics or other relevant degree plus membership of an internationally recognized professional accounting institute (CPA, CFA, ACCA or equivalent). The consultant should have at least ten years of experience in accounting and in conducting fiduciary and public financial management diagnostics and implementing reforms particularly in the assessment of Public Financial and Accounting Systems and tax administration. S/he must also have the ability to understand crosscutting issues beyond financial management (e.g., procurement, governance, public sector management) at sector/country level. Experience in Caribbean countries would be an advantage. Fluency in English –both spoken and written– is essential.
• Prepare in conjunction with the Lead Consultant Volume II of the IFA
• Assess existing rules and procedures determining the budget preparation process and the roles and responsibilities of different stakeholders (Ministry of Finance, other Ministries, the Regions, other budget agencies and Parliament) in the process.
• Assess the extent and effectiveness of the legislative oversight mechanisms for budget preparation, approval and execution; oversight of fiscal risk for public sector entities and public access to information.
• Assess the credibility of the budget, including the efforts committed to budget preparation and to aligning budgets with policy priorities, as well as the assessment of the extent of the monitoring of arrears and recording and management of cash balances, debt and guarantees; and assessment of the budget classification.
• Assess the comprehensiveness of information included in the budget documentation as well as the extent of coverage of government expenditures and revenues.
• Assess predictability and control in budget execution, especially with respect to revenues, availability of funds, and management of cash, debt, and guarantees. As regards to revenues, particular emphasis should be given to assessment of tax and customs administration collections.
• Assess the ability to produce comprehensive reports from the accounting system on all aspects of the budget, at both the commitment and payment stages;
• Assess the quality of intra year reporting;
• Assess the extent to which financial statements reflect transactions, assets and liabilities in a transparent and consistent way;
• Assess the extent to which Government financial statements adhere to acceptable International Public Sector Accounting Standards.
• Assess adequacy of the internal and external control framework for financial accounting and reporting on public financial transactions including procurement.
• Incorporate the results of the analysis performed in a final report.
The consultant will submit the following deliverables to the OT through the Lead Consultant
STAGE I: PEFA/OECD-DAC Report
Preparatory work (due before field work)
Desk review of relevant documents
Preliminary assessment and estimated scores for indicators pertaining to credibility of the budget, comprehensiveness and transparency, policy-based budgeting; and donor practices utilizing the scoring method and dimensions specified in the PEFA framework
Identification of information gaps, and questions to be answered during the fieldwork.
Summary assessment report (due 5 working days after field work)
Analysis and main findings of field work
Scoring of indicators with explanations for each score and, where relevant, contrast with government self-assessment and explanation of disagreement over scores, if any
List and contact information of people met during the mission
STAGE II: Integrated Fiduciary Assessment (IFA) Report
Draft IFA Report (due on July 31st 2012)
Deeper analysis of the strengths and weaknesses encountered in the areas of assessment, including PEFA specified areas and special issues included in this terms of reference, causes of weaknesses, and bottlenecks to improvement
Recommendations for a practical, phased, time-based action plan for what would assist the Government improve the performance of internal audit/control and external scrutiny and audit over time, taking into account the expected outcomes of on-going donor assistance programs
IFA Chapter (due on November 30, 2012)
Final report that incorporates comments from the OT and PEFA-secretariat on the draft performance assessment report.
V. TEAM COMPOSITION & COORDINATION
The team will consist of:
• An international Lead Consultant with expertise in PFM and prior experience in conducting PEFA assessments, who will be engaged for a period of 40 days. The Lead Consultant is expected to coordinate the overall work of the other consultants and edit the final version of the report. He/She will also focus on the PEFA indicators related to budget credibility; budget comprehensiveness and transparency; and policy-based budgeting and donor practices. This consultant will be hired by the IDB. The consultant will report to Mr. David Ochoa (Fiduciary Financial Management Senior Specialist, IDB).
• An international Consultant with expertise in PFM and prior experience of conducting PEFA assessments, who will be engaged for a period of 35 days. This consultant will focus on the indicators related to predictability and control in budget execution; accounting, recording, and reporting; and external scrutiny and audit. This consultant will be contracted by the European Commission and will report to the lead consultant and Mr Menno Aarnout (Programme Officer at the EU Delegation).
• An international Consultant with expertise in Procurement and prior experience of conducting MAPS exercises, who will be engaged for a period of 28 days. This consultant will be responsible for preparing volume III using the MAPS methodology. This consultant will be hired by CIDA.
All consultants will be responsible for preparing the IFA report, including assessments against assigned indicators, contributions to the summary assessment, introduction, country related information, government reform processes chapter and standard annexes in accordance with the PEFA framework and the MAPS methodology.
VI. ADMINISTRATIVE INFORMATION
• Interviews if necessary indicating for which experts/position
Interviews of candidate experts will not be conducted.
• When in the interest of the project, possible limits to subcontracting
Sub-contracting is only possible in accordance with Article 4 of the General Conditions governing Framework Contract Beneficiary 2009.
• Language of the specific contract
The language of the contract is English.
• Request for a succinct methodology when needed
Not applicable for this assignment.
• Management team member presence required or not for briefing and/or debriefing
Not applicable for this assignment.
• Other authorized items to foresee under ‘Reimbursable’
Not applicable for this assignment.
• For riders only : operational conditionality for intermediary payment if foreseen as per article 7.2 b) of the Special conditions
For the purpose of this contract, no interim payments are allowed.
Technical Assistance for the Preparation of an Integrated Fiduciary Assessment
INDICATIVE TIME SCHEDULE FOR THE ASSIGNMENT
Step Deadline or duration Number of days
Initiation of the request for services 12/01/2012
Approval circuit, HoD a.i.’s signature, approval NAO 27/01/2012
Launch of the request for services 27/01/2012
Deadline for offers (after 14 days) 10/02/2012
Evaluation of offers 15/02/2012
Award of contract 17/02/2012
Contracting procedure completed by 29/02/2012
Working days in Consultant’s place of residence 14
Travel days for the expert SUN 29/05 and FRI 15/06 and MON 5 and FRI 9 NOV 4
Field mission 28/5-14/6 and 6/11 – 8/11 (incl) 17
Submission of first draft report 31/07/2012
Submission of second draft report 14/09/2012
Submission final report 30/11/2012
Working/travel days 35
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