Background

United Nations Development Programme /UNDP/ under the Democratic Institutions Programme (DIP) has a five-year, multi-donor program in support of the PASDEP theme goal to develop a fully operational democratic, accountable and responsive constitutional federalism, ensuring citizens empowerment and participation.
 
The purpose of the DIP is to support the development of key organizations that together play a role in strengthening institutional frameworks of democratic governance in Ethiopia, viz. 1). Promoting human rights and good governance; 2). Enhancing the capacity of democratic Institutions to be effective, sufficient and responsive in promoting and protecting the rights of citizens: 3). Empowering citizens to be active and effective participants in the democratic process as well as respect for the rights of others.
 
To achieve these objectives, the DIP has identified, but is not limited to, the following key institutions as enabling partners: The National Electoral Board of Ethiopia (NEBE), Ethiopian Human Rights Commission (EHRC), Ethiopian Institution of the Ombudsman (EIO), The Federal Ethics and Anti-Corruption Commission (FEACC), House of People’s Representatives (HoPR) and Regional State Councils (RCs), the House of Federation and SNNR Regional Council of Nationalities and the Office of the Auditor Generals( OAG’s).
 
Hence, The office of the Auditors General (OAGs) (this comprises both OFAG and ORAGs) is  one of the seven major democratic governance institutions supported under the Democratic Institutions Program (DIP) and joined the DIP as a beneficiary only recently.
 
The Constitution of 1994 (Articles 101-102) gives power to the Federal Auditor General to audit and inspect the financial accounts of ministries and other entities at the Federal level and to report its findings and recommendations to the House of Peoples’ Representatives. The Office of the Federal Auditor General (OFAG) has been established by a primary legislation, Proclamation No. 68/1997.
 
In addition to OFAG, Each region has its own Constitution, underpinning its own legal and regulatory framework that resembles the framework at federal level. This includes arrangements for external audit through the Office of Regional Auditors General(ORAG), who in all case report to (and are officers of) their respective regional councils. Regional Auditors Generals are mandated to audit all ordinary expenditure at sub-national level.
 
It is clear that OAGs and their related institutional frameworks (parliament, media, etc) in different parts of the country are at different stages of development. Some regions have been rolling out reforms longer, and have better established human resource capacity bases which provide a platform for reform and other regions have been implementing reform for less time as a result of which they face human resource challenges, and often significant logistical challenges in conducting day-to-day government business. To address this problem and properly respond to the different needs, therefore, a needs assessment, linked to a capacity assessment for each office is essential.
 
Purpose and Objective of Needs Assessment:
 
Although the level of development amongst the OAGs in terms of overall capacity and the implementation of ongoing reform is said to be uneven, the exact challenges faced by OAGs are not exactly known, and there is a need to properly survey respective existing needs and gaps so that capacity building programmes can be designed to meet the real needs of each OAG. It is therefore included in the annual work plan of the 2009 OAG DIP sub programme to conduct a thorough needs assessment survey to all offices according to the AFROSAI-E methodology (the Capacity Building Needs Framework). Hence, the objective of the needs assessment survey is:

  • To conduct a thorough needs assessment survey of all OAGs ( Nine regions and two Municipal Administrations) with a view to spell out the needs of the respective offices. The strategy should be structured around the capacity needs and gaps of the offices and should include skill, knowledge and capacities needed the organizational and technical level
  • To provide detailed analysis and recommendations addressing the limitations and needs of each offices. 
  • To develop a capacity building strategy and plan to address the identified needs and the existing and needed inputs. 
  • To update the Needs Assessment survey conducted for OFAG

Scope of Work

  • A review of the ORAG’s current mandate;
  • A review of ORAG’s existing business planning processes and   management information needs;
  • A review of methodologies used by ORAG in its financial audit work;
  • A review of methodologies used by ORAG in its performance audit work;
  • A review of its current Human Resources policies and procedures including training;
  • A review of the current communications processes including intranet and website;
  • A review of relationships with important stakeholders such as Parliament, auditees, Regional Auditors General; delegated auditors, donors, and media; and
  • A review of its current IT situation – both in support of its management information needs and to support its audit work and communications
  • A review/update of the needs assessment survey conducted for OFAG.

Duties and Responsibilities

Methodology and coverage of the Assessment
The consultants shall use AFROSAI_E institutional strengthening framework covering all the seven domains i.e., independence and legal framework, human resource, Audit methodology and standards, governance, support service, training and communication.
 
 Deliverables:

  • the capacity needs assessment report
  • Capacity building strategy
  • Capacity building plan

Competencies

Experience and Skills

  • Previous Practical experience in public sector auditing and OAG need assessment experience as well as Ethiopian Government Financial management and accounting systems knowledge is essential.

Language:

  • Full proficiency in both spoken and written English and Amharic
  • Proficiency in other local languages will be an asset

Required Skills and Experience

Education

  • The consultant shall have relevant academic qualification in the areas of Accounting and Auditing and preferably with accountancy professional qualification background