REPUBLIC OF SOMALILAND
MINISTRY OF FINANCE
REQUEST FOR EXPRESSIONS OF INTEREST (REOI)
Country: Republic of Somaliland
Name of the Project: Domestic Revenue Mobilization and Public Financial Capacity Strengthening Project
Project ID: P151492, TF#: TF-: A8217
Assignment Title: SAI Organizational Capacity Development Specialist
Place of Assignment: Hargeisa, Somaliland
Deadline: 30th July 2021, at 4:00 PM (Hargeisa Time)
The Government of Somaliland has received Additional Financing from the World Bank towards the implementation of the Domestic Revenue Mobilization (DRM) and Public Financial Management (PFM) Capacity Strengthening Project. The overall project development objective (PDO) is to ‘strengthen systems of domestic revenue mobilization, expenditure control and accountability in Somaliland.
The GoSL therefore wishes to use part of the funds allocated under the Domestic Revenue Mobilization (DRM) and Public Financial Management (PFM) Capacity Strengthening Project to pay for the services requested in the Terms of Reference.
- Scope of Work and Responsibilities
The SAI Organizational Capacity Development Specialist will be responsible for the following: i) Develop SAI-PMF-assessment and ICBF-assessment tools to be used for assessment of the OAG; ii) Finalisation and validation of SAI Performance Framework (SAI-PFM) and SAI Institutional Capacity Building Framework (ICBF) assessment tools. iii) Conducting SAI Institutional Capacity Building Framework (ICBF) assessment and formulate recommendations to close any gap identified during the assessment. Iv) Conducting the Supreme Audit Institution – Performance Management Framework (SAI-PMF) assessment and provide appropriate recommendation; v) Finalisation and validation of SAI Institutional Capacity Building Framework (ICBF) assessment and formulate recommendation to close gap identified during the assessment. Vii) Finalisation and validation of SAI Performance Framework (SAI-PFM) assessment and formulate recommendation to close gap identified during the assessment. He/she will perform other tasks described in the ToR.
- Selection Criteria
Selection shall be based on qualification and experience of the candidate and followed by an interview. The minimum qualification, experience and skills should include:
CIMA, ACCA, CIPFA, ACA, CPA, MBA (Public Finance) or similar internationally recognized professional accounting and Management qualification;
- At least 10 years of experience in progressive role of organizational capacity building and internal control improvement
- Professions on how to perform ICBF and SAI- PFM assessment
- Experience in SAI Capacity building is essential
- Duration of the Assignment
The duration for the assignment is 12 months, renewable based on satisfactory performance.
- The Ministry of Finance now invites eligible Individual Consultants to indicate their interest in providing these services. Interested Individual Consultants must submit their Curriculum Vitae (CV) and cover letter indicating that they are qualified to perform the services. The detailed TOR will be forwarded to the applicant upon submission of application in person or by e-mail to the address below.
- The attention of interested Consultants is drawn to paragraphs 3.14, 3.16 and 3.17 of the World Bank’s Procurement Regulations for IPF Borrowers: Procurement in Investment Financing Goods, Works, Non-Consulting and Consulting Services dated July 2016 and revised in November 2017 and August 2018, (“Procurement Regulations”), setting forth the World Bank’s policy on conflict of interest.
- A Consultant will be selected in accordance with the Individual Consultants Selection method set out in the World Bank’s Procurement Regulations.
- Mode of submission of Applications and deadline:
The detailed Terms of Reference (ToR) for the assignment can be found at the following website: www.somalilandpfm.org or can be provided upon submission of application in person or by e-mail. The e-mail address is provided below from 8:30 to 16:00 pm Hargeisa time (Excluding public holidays).
Expressions of interest (EOI) and CV must be delivered (in person or by e-mail) in a written form in three (3) hard copies (if not by e-mail) to the address below by 30th July 2021 at 4:00 pm (Hargeisa Time) – marked clearly as – SAI Organizational Capacity Development Specialist.
Domestic Revenue Mobilization and Public Financial Management Reform Coordination Unit,
Ministry of Finance, Hargeisa, Somaliland
Republic of Somaliland, Opposite of Ministry of Higher Education and Science
Email: email@example.com, and to: firstname.lastname@example.org, email@example.com.
Government of Somaliland (GoSL)
Domestic Revenue Mobilization and Public Financial Management Capacity Strengthening Project
(CONSULTING SERVICES – INDIVIDUAL CONSULTANTS)
SAI Organizational Capacity Assessment Professional
Terms of Reference (TOR)
Term of Reference of SAI Organizational Capacity Development Specialist
|Post/Title||SAI Organizational Capacity Development Specialist|
|Duty Station||Hargeisa, Somaliland|
|Institution||Office of the Auditor General|
|Duration of Assignment||6 Months|
- About Somaliland
- Since declaring independence in 1991, Somaliland has – against many odds – established a democracy and embarked upon an ambitious development agenda. Despite lacking international recognition, Somaliland has managed to build a considerable degree of resilience to a number of internal and external stresses and increasingly pursue development objectives. under the leadership of president Mohamed Haji Ibrahim Egal, whose administration extended between 1993-2002, Somaliland underwent a bottom-up, open and inclusive state building process, which included demobilization and the establishment of a hybrid form of governance combining modern institutions with religious authorities, civil society, the private sector and diaspora organizations, which have guaranteed higher levels of peace, security and institutional development. It shares border line with Djibouti, Ethiopia, Somalia and the Gulf of Aden. The capital of Somaliland is Hargeisa.
- Somaliland’s political landscape has undergone significant change. The 2010 presidential election, which was generally regarded as having been free and fair, triggered a number of political alterations. In addition, On 13 November 2017, Somaliland held its third presidential election whose electoral procedures were observed by an international election observation mission. The international observers applaud the overall successful electoral process. The current president (at that time 13 Nov 2017), Ahmed Mohamed Mohamoud, had not sought re-election, clearing the way for one of three candidates to assume his post. On 13 November 2017 was elected the current president Muse Bihi Abdi.
- The Government of Somaliland has received Additional Financing from the World Bank towards the implementation of the Domestic Revenue Mobilization (DRM) and Public Financial Management (PFM) Capacity Strengthening Project. The overall project development objective (PDO) is to ‘strengthen systems of domestic revenue mobilization, expenditure control and accountability in Somaliland.
- Consistent with its National Development Plan II, the Government of Somaliland (GoSL) is in the process of reviewing its revenue laws, regulations and procedures and undertaking reforms and modernization efforts to ensure enhanced efficiency and optimal productivity. As part of its continuous improvement drive, the GoSL requires the services of a technical adviser in SAI Organizational Capacity Development Specialist.
- The GoSL therefore wishes to use part of the funds allocated under the Domestic Revenue Mobilization (DRM) and Public Financial Management (PFM) Capacity Strengthening Project to pay for the services requested in this Terms of Reference.
- About PFM
Government of Somaliland recognized a need for a PFM reform strategy to utilize public funds towards meeting the NDP goals, and ultimately those of Vision 2030. Therefore, in 2013, the MoF formulated a five-year Somaliland Public Financial Management (PFM) Reform Strategy (2013-2017), to improve the government’s capacity and systems to utilize public funds, towards meeting the NDP goals and those of Vision 2030.
The Somaliland-led PFM Reform Strategy and Action Plan identifies the priorities for reform, provides a structured and sequenced framework to carry out specific reform activities, guide the mobilization of resources, and improve coordination as well as sustainability of the reforms aimed at strengthening PFM systems. The vision is to “achieve the highest possible efficiency, transparency and accountability in the allocation, management and use of public finances to meet the GoSL’s development and economic growth priorities”.
The broad objectives of PFM are to achieve overall fiscal discipline in the allocation of resources to priority needs and efficient and effective delivery of public services. A solid and strong PFM system is a tool to minimize fiscal waste and support the effective and efficient use of taxpayers’ money. Strengthening core fiscal systems has been a long-standing priority of the World Bank and other international development partners. GoSL has therefore received funding from the World Bank to strengthen its public financial management capacity.
The World Bank through the Multi-Partner Fund PFM Capacity Strengthening Project has committed to compliment the GoSL in its PFM reform agenda. The project development objective is to establish and strengthen institutional capacity for the management of public funds in the central finance agencies and targeted sectors. The PFM Capacity Strengthening Project comprises of the following four components:
Component 1: Strengthening Tax Policy and Inland Revenue Administration System;
Component 2: Strengthening Capacity for PFM Control and Accountability;
Component 3: Rapid Response Facility;
Component 4: PFM reform Oversight, Coordination and Management;
- About strengthening the integrity pillar Component 2
This component is to implement by the Office of Auditor General and will fund goods, consultancy services, training, workshops and dissemination events and vehicles to facilitate staff movement to undertake audit work.
The objective of this component is to strengthen key integrity pillars to hold government accountable for the use of public funds.
- Foundations for Supreme Audit Institutions (SAIs)
Even though the Supreme Audit Institution (SAI) is part of the state as a whole, it should have the financial, functional and organizational independence laid down in the Constitution in order for it to accomplish its statutory mandates.
In the exercise of his/her duties; the Auditor-General must be impartial and must exercise the power and perform the functions of office without fear, favour or prejudice in accordance with the International Organization of Supreme Audit Institutions (INTOSAI), International Standards of Supreme Audit Institutions (ISSAI) and its Code of Ethics for Auditor in the Public Sector. The SAI’s audit objective of legality, regularity, economy, efficiency and effectiveness of financial management in the public sector will be achieved by the Auditor General reporting directly to House of Representatives and Having responsibility for providing general leadership for the public sector auditing cadre and ensure strategic human resource management with continuous professional development for all staff meet ISSAI requirements to have the qualifications and moral integrity required to completely carry out their tasks.
SAIs should have direct access to the required human, logistics, tools and monitory resources without controls by Executive – the Lima declaration sections 5 and 7, Mexico declaration SAI Independence principal 8. Therefore, this component will support implementation of appropriate audit law to provide for the legal and organizational independence of the magistrate of accounts and transform them to function in accordance with the core principal on SAI independence: Lima declaration of Guidelines on Auditing Precepts adopted in October 1977. The chief aim of the Lima declaration of Guidelines on Auditing perceptions adopted in October 1977 is to call for independence government auditing by a SAI. The Bank supported Somaliland through the LICUS Trust Fund in 2011 to prepare an Audit Bill and Draft manual that comply with ISSAIs as supplemented by the necessary ISAs. There is national Audit Act passed by the parliament and endorsed by the president along with other PFM laws. This component supports the implementation of this Audit act 76/2016.
- About Auditor General
The Office of the Auditor General was re-established in 1993 after the Somaliland declared its independence from Somalia in 1991. The OAG is led by an Auditor general, deputy auditor general; and four Departments including Central government department, Local government department, Parastatals department, Planning & Statistics department and Admin & Finance department.
The Audit Act 76/2016 requires that the Auditor General reports to the House of Representative and is the external auditor of every public body, and has the responsibility and authority to perform financial, compliance, and performance audits. In the conduct of his examinations, the Auditor General shall ascertain whether:
- Accounting records have been faithfully and properly maintained;
- Rules, procedures, and internal controls are sufficient to secure effective control of the assessment, collection, and proper allocation of revenues;
- All money expended and charged to an appropriation account has been applied to the purpose or purposes for which House of Representatives intended and with due regard to ensuring effective internal control; and
- Internal controls, rules, and procedures established and applied are sufficient to safeguard the control of stores and other public assets.
In accordance with Article 114 of the 2001 Constitution of the Republic of Somaliland, the appointment of the Auditor General shall be proposed by the President and shall be approved by the House of Representatives.
- Scope of the Services
A suitably qualified consultant is required to perform the assignment of Somaliland OAG Capacity building Assessment. Consultant will implement the following activities:
Responsibilities/ Activities to be performed
- Develop SAI-PMF-assessment and ICBF-assessment tools to be used for assessment of the OAG;
- Finalisation and validation of SAI Performance Framework (SAI-PFM) and SAI Institutional Capacity Building Framework (ICBF) assessment tools.
- Conducting SAI Institutional Capacity Building Framework (ICBF) assessment and formulate recommendations to close any gap identified during the assessment.
- Conducting the Supreme Audit Institution – Performance Management Framework (SAI-PMF) assessment and provide appropriate recommendation
- Finalisation and validation of SAI Institutional Capacity Building Framework (ICBF) assessment and formulate recommendation to close gap identified during the assessment.
- Finalisation and validation of SAI Performance Framework (SAI-PFM) assessment and formulate recommendation to close gap identified during the assessment.
- Develop framework for joining INTOSAI/AFROSAI-E
- Facilitate one-visit to an INTOSAI/AFROSAI-E to obtain more knowledge about INTOSAI/AFROSAI-E
- Assist OAG on application for accreditation of INTOSAI/AFROSAI-E
- Provide routine technical advice upon request to the Auditor General on matters relating to the Office of the Auditor General.
- Final Completion report of the Assignment
- Technical advice on OAG joining and to member of INTOSAI/AFROSAI-E
- SAI-PMF-assessment and ICBF-assessment tools to be used for assessment of the OAG
- SAI Institutional Capacity Building Framework (ICBF) assessment report that includes recommendations to close any gap identified during assessment
- SAI Performance Management Framework (SAI-PMF) assessment report that includes recommendations to close any gap identified during assessment
- Application for accreditation to INTOSAI/AFROSAI-E
- An inception report within two weeks of commencing the assignment, for approval of the Auditor General.
- Duly endorsed progress and technical reports.
The Consultant will be based at the OAG, performing his/her duty in accordance with TOR and Contract. The work of this expert will be supervised by AG and to whom he delegates it. Expert will be working with Counterpart staff from OAG to ensure knowledge transfer and sustainability.
- Level of Education:
CIMA, ACCA, CIPFA, ACA, CPA, MBA (Public Finance) or similar internationally recognized professional accounting and Management qualification.
At least 10 years of experience in progressive role of organizational capacity building and internal control improvement
Professions on how to perform ICBF and SAI- PFM assessment
Experience in SAI Capacity building is essential
- General Skills / Other Requirements:
- Area of Technical Expertise
Finance, Accounting, Business Management with focus on Accounting and Audit; or in the field of Public administration with focus on public auditing.
Willingness to work in a potential hardship environment, to reach out to new colleagues and build strong and effective teams;
Patience and flexibility;
Enthusiasm for gaining from new experiences, ability to think creatively about means of sharing knowledge and skills with colleagues and partners.
- Skills and Experience:
Post-qualification experience in institutional capacity building
Experience in coordinating institutional capacity development and training with senior government level;
Demonstrated project management or coordination skills; good organizational and interpersonal skills;
Proficiency in Computer and applications.
Experience of conducting SAI Performance Framework (SAI-PFM) and SAI Institutional Capacity Building Framework (ICBF) assessment tools.
3. Reporting and other Deliverables
The consultant will report to the Auditor General of the State and will provide monthly and quarterly reports to DRM&PFM CSP Project Coordinator.
4. Duration of the assignment
The assignment is expected to take 6 months.
5. Location of the Assignment
The duty station is Hargeisa, Somaliland, the Auditor General Office shall provide the technical Assistant with a suitable office space and internet services.
6. Facilities to be Provided
The Auditor General Office will provide the Consultant with office facilities, internet connectivity, essential utilities, office services, stationery and office supplies and use of a computer, printer, scanner and photocopying etc. In addition, Auditor General will make available to the consultant copies of all the documents the Consultant may need to discharge his functions; and will assist the Consultant in liaising with all agencies of government and sector ministries under the project and with other agencies of government on matters related to the project.
The project will also provide transport to the Consultant as required for their official duties.
- The Consultant will work closely with government officials in the various agencies of government who have the responsibility for public financial management processes. For the duration of the assignments, the Auditor General of the State Office will provide required office space and facilitate the stakeholder consultation and active participation process. The consultant will report to the Auditor General of the State and will also attend Technical Steering Committee meetings.
8. Procedures Applicable for Selection/Methodology
- The Individual Consultant will be hired on the basis of the World Bank’s Guidelines for Selection and Employment of Consultants (January 2011). The contracted consultant will take a position at the Ministry of Finance.
- A Consultant will be selected in accordance with the Individual Selection method set out in the Consultant Guidelines.
- Applications letters must be delivered in a written form (in three (3) hard copies) to the address below or by e-mail firstname.lastname@example.org. Application letters received later than specified date shall not be considered. Electronic applications must be copied to all shown email addresses and must clearly specify the name of the assignment being applied for.