Fiscal Performance Improvement Support Project (FSP): International Consultant (Senior Audit Expert)

Project ID: P159655

Project Title: Fiscal Performance Improvement Support Project (FSP)

Borrower Bid Reference: SAO-FSP-CS-INDV-SENIOR-2021

Islamic Republic of Afghanistan

Supreme Audit Office

Procurement Department

REQUEST FOR EXPRESSIONS OF INTEREST (REOI)

Fiscal Performance Improvement Support Project (FSP)

(Individual consultant)

Grants Audit Senior Experts                                                             

Government of Islamic Republic of Afghanistan

Project Name: Fiscal Performance Improvement Support Project (FSP)

Project Id: P159655

Grant No: IDA-D2630

Assignment Title: International Consultant (Senior Audit Expert)

SAO Ref. No.: SAO-FSP-CS-INDV-SENIOR-2021

1. Background:

1.1 Supreme Audit Office (SAO) is the only Supreme Audit Institution conducting an audit of accounting and financial activities of the Government entities and organizations in Afghanistan. The SAO has the mandate to conduct Qatia Statement Audit, Financial Audits, Compliance Audits, Performance Audits, and special audits on pre-determined government institutions. Its mandate, functions, and powers are enshrined in the Supreme Audit Office Law.

SAO also undertakes Audit of the Financial Statements of the World Bank grants projects and provide an audit opinion on the financial statements and compliance of the projects with terms and conditions of the respective/relevant financing agreements.

Funded by the World Bank and implemented by SAO under the Fiscal Performance Improvement Support Project (FSP), the objective of the audit of the financial statement of the Grants project is to provide an audit opinion on the financial statements and simultaneously contribute to the self-reliance of the SAO audit staff to conduct the audit without external support in the medium term.

SAO is committed to improving the quality of grant/project audit to provide assurance to the government and the donors on the use of grant resources and increase the confidence of the donors on the control system and regularity mechanism on the use of finances.

1. Objectives of the Assignment

SAO intends to hire the International Senior Audit Expert for 5 Months with the following details.

1. Duties and Responsibilities:

1. Review and get the approval of Audit Plan and Audit Resources plan for FY 1399 Grants/ Projects audits.
2. Finalize the abovementioned plans based on comments from the SAO
3. Regularly supervise and provide technical guidance for implementation of the approved audit plan and submit a status report to SAO or any of its designated person on a timely basis (Weekly). In case of any delays, escalate the same to the appropriate level within SAO and WB.
4. Work with audit team on a day to day basis and Supervise/manage audit teams to carryout Grants/ Projects Audit procedures as per the audit work program / TORs agreed with the World Bank to warrant that each project has ensured the following appropriately and completely:

• Proper presentation of project financial statements
• Proper utilization of funds from the Bank accounts of the project and in accordance with the financing agreements
• Accuracy of statements of expenditure
• Whether the accounting system and internal controls are commensurate with the nature of operations and volume of transactions
• Eligibility of expenditures for financing under the respective development grants/financing agreements and technical annexes
• Periodic Financial Monitoring Reports or interim Financial Reports submitted by the Ministry or project units reconcile with the project financial statements
• Project disbursement reconcile with Bank disbursements, IUFR and Financial Report
• All underlying records/data have been managed completely/appropriately.

1. Carry out a detailed review of work performed by the audit team through International Audit Experts and get the audit reports drafted as per requirements of International Standards of Supreme Audit Institutions (ISSAIs) and Guidelines of International Organization of Supreme Audit Institution (INTOSAI).
2. Supervise the Conduct, progress, and completion of all the projects, especially the (ARTF- RCW) Project and other high-risk projects.
3. Review the management letters prepared by the audit teams and ensure the quality of work
4. Perform quality control of audit files both soft copy and hard copy files and make sure that the sufficient and appropriate level of documents collected to support the observation and opinion raised.
5. Submit the draft audit report and management letters to the SAO for approval after ensuring quality control and quality review.
6. Provide training to Afghanistan Supreme Audit Office staff.
7. Specifically, train the SAO Senior Audit Staffs and Local Audit Managers on how to lead and manage the grants audit and the teams.
8. Review and have a satisfaction survey of on job training performed by International Audit Expert to group members.
9. Prepare and finalize the task completion report, including how the capacity building has productively implemented.

1. Deliverables, Timelines, and Payments

4.1 Deliverables-Grants Audit (for the financial year 1399/2020)

The total value of payment- 100% of the total actual projects delivered. The number of projects will be allocated to a consultant within the range of 36 to 45 as per the SAO decision.

Note: Grants Audit Director will be responsible to approve the deliverables for the sake of payment.

The reimbursable include the following as per the actual documents provided;

• Living Allowance as per WB Guidelines
• Local Transportation as per WB Guidelines
• One-time Visa cost
• One-time Work Permit
• One-time International Round Trip Ticket

1. Consultant Qualifications for International Senior Audit Expert.

• Qualified CA / CPA / ACCA with at least 10 years of audit experience including globally recognized audit firm in the region/supreme audit institution
• English language proficiency 
• Required experience of working in the complex environment in Afghanistan/developing country and experience of carrying out public sector audits including project audit and will be preferred.
• Experience in undertaking or reviewing program/project development.
• Familiarity with specialized audit software would be an asset.
• Strong analytical skills.
• Ability to work in a team and carry out audit activities.
• Ability to write clear and concise reports and other relevant documents.
• Work experience with international or regional organizations or other entities in a relevant field. 

A consultant will be selected through Individual Consultant Selection Method in accordance with the procedures set out in the World Bank’s Procurement Regulations for IPF Borrowers, Procurement in investment Projects Financing, Goods, Works, Non-Consulting and Consulting Services July 2016, Revised November 2017 and August 2018

The interested applicant must attach his/her CV, Approved Work Experience and Educational Documents with EOI.

EOI must be delivered in a written form to the address below in person by mail, or a PDF copy by e-mail no later than (13-Feb-2021 by 15:00 Hours. (Kabul Local Time). For convenience, the EOIs submitted by the consultants should preferably not exceeding 20 pages. Further information in respect to this REOI can be obtained at the address below by email or in person during office hours [09:00-15:00 Hours].

 Attention: Zamarai Jalalzai

Procurement Head

Supreme Audit Office

Chahardihy Road, In front of Darul Aman Palace, Beside Human Right Commission

Email: z.jalalzi@gmail.com - zamarai.jalalzai@sao.gov.af,

Copied to:  sattar.soroush2016@gmail.com  – akbary.1@yahoo.com-alem.ibrahimi@gmail.com

Web site: sao.gov.af/www.npa.gov.af

CONTACT INFORMATION
Organization/Department: Supreme Audit Office - FSP
NameZamarai Jalazai
AddressChahar Qala-e-Chahardihi Rd, Kabul
City 
Province/StateAfghanistan
Postal Code 
CountryAfghanistan
Phone0789198875
Emailz.jalalzi@gmail.com
Websitewww.soa.gov.af