Background
UNDP has administered the Law and Order Trust Fund for Afghanistan (LOTFA) and supported the payment of salaries of the police officers, institutional development of the Ministry of Interior Affairs (MOIA) and police professionalization of the Afghan National Police (ANP) since 2002. Based on consultations conducted in 2017, a growing view emerged that the scope of LOTFA should be expanded to include the entire justice chain (police, courts and corrections) and cover all institutions across the entire Rule of Law sector, with an increased focus on anti-corruption. Accordingly, the following three Thematic Windows have been identified for the Trust Fund: 1) Security; 2) Justice; 3) Anti-Corruption and 4) MOIA Payroll.
Subsequently, the LOTFA structure is under revision to bring it more in line with international standards and best practices on Trust Fund management and administration. The LOTFA Steering Committee is set to approve the new Trust Fund Terms of Reference (TOR) in the second half of 2018.
Under the new Trust Fund, new projects will be designed and developed in alignment with the national strategies, plans and policies and with the Fund’s Strategic Framework. One of these projects, the Transitional Support to MOIA (TSM) project, has commenced through a Project Initiation Plan (PIP), which will be developed as a project at a later stage and subsequently placed under the new Trust Fund. The current PIP will conclude existing project deliverables associated with Ministry of Interior Affairs (MOIA) requested areas of support, while also engaging in new initiatives providing ‘‘quick wins’’ for the MOIA by demonstrating to the Afghan people direct impact and high visibility of the Afghan National Police (ANP) in its community policing role. Initiatives such as these will help bring the police closer to the communities they are serving.
Background on Internal Audit in the Office of the Inspector General
The Office of Inspector General of the Ministry of Interior Affairs is responsible for internal audit/control functions, including inspectorate of administrative and financial procedures across all of the administrative and support functions of the MOIA, including budget and finance, procurement, logistics, facilities, personnel, ICT and similar directorates and departments.
In order to facilitate the performance of internal audit engagements and professional practices and processes framework to be in line with the International Internal Audit (IIA) standards, a comprehensive internal audit manual has been drafted and shared with the OIG for review and consideration. The draft manual describes the desired state of OIG’s internal audit, and an initial assessment of the OIG’s internal audit function was also carried out with the findings pointing to the need to review the structure, functions, mandate, services to be provided, required competencies, roles and responsibilities, as well as the audit process, tools and techniques in order for the OIG to carry out fully the internal audit engagements. In addition, a number of training workshops was also organized for all audit staff, covering such topics as Internal Audit Standards, Audit Planning, Strategic and Risk-based Audit planning, Internal Audit Observation and Report Writing, Audit Tools and Techniques, Procurement, Fuel, Warehouse, and Payroll Internal Audit Checklist Audit.
Further, an assessment of the Professional Capacity of the OIG-MOIA using the the Internal Audit Capability Model (IA-CM) has been conducted, the assessment was aimed at evaluating the operations of the Internal Audit department against the benchmarks set by the Institute of the Internal Auditors (IIA) for similar audit functions. The IA-CM gives the benchmarks for the development of an internal audit function from Level 1 (initial) to Level 5 (Optimized).
A detailed roadmap, as a result of the recently completed assessment, was developed with the aim of Professional Capacity Building and guiding the OIG to improve its operations and activities across all elements of the IA-CM. The roadmap provides a series of activities and initiatives that OIG needs to implement in order to strengthen its operations and enable the directorate to improve from current level to the required level of the IA-CM.
The next phase of work, and the subject of this assignment, is to re-assess the OIG using the IA-CM and identify the status of the level of the OIG after implementation of the activities in the roadmap, and to identify fundamentals needed for effective internal auditing and develop a second roadmap to guide the MOIA to develop effective internal auditing to meet the organisation’s needs, nature, complexity, and associated risks of its operations. In parallel, the consultancy will also provide support to training and skills development in order to ensure that individual and organizational capacities are put in place to execute MOIA audit/control functions at both national and sub-national levels. The capacity building activities will be designed to cover audit planning, conducting audit and consulting engagements, supervision, workpaper documentation, and communicating results. Moreover, the TSM project is working to support MIS and electronic management of the OIG’s audit system. Therefore, the consultant will work in partnership with the TSM project’s implementing partner to support the design of an appropriate management information system that can increase efficiency and effective decision making.
The desired result stated in the Annual Work Plan of the TSM Project with relevance to these Terms of Reference is as follows: OIG standards and procedures for internal control and accountability mechanisms in administration and finance are reviewed, revised as needed and put into practice, with capacities of personnel developed to implement the standards and procedures.
Duties and Responsibilities
Scope of Work and Deliverables
Objective of the Assignment:
The objective of this consultancy is multifold: (i) to apply the Internal Audit Capability Mode (IA-CM) l to carry out an in-depth assessment and establish baselines and requirements of the capabilities and performance of the Internal Audit (IA) activity at the MOIA; (ii) develop and support the implementation of the roadmap for building capability that sets out the steps that the MOIA can follow to establish and strengthen its IA activity; (iii) support training and skills development covering audit planning, conducting audit and consulting engagements, supervision, workpaper documentation, and communicating results; and (iv) provide technical assistance and advice to the Inspector General on his general roles and responsibilities concerning internal audit/control strategy and daily operations.
The specific scope is as follows:
Assess the MOIA’s IA activity against international audit standards and practices using the IA-CM framework, covering the following key elements: i) services and role of internal auditing, ii) people management, iii) professional practices, iv) performance management and accountability, v) organizational relationship and culture, and vi) governance structure;
Determine its internal audit requirements according to the nature, complexity, and associated risks of MOIA/ANP’s operations;
Identify gaps in the IA-CM’s key elements between the MOIA’s existing internal audit capabilities against the determined requirements;
Develop, in consultation with the MOIA and key stakeholders, a roadmap with suggested practical steps and a timeline for establishing and strengthening MOIA’s IA;
Engage in and facilitate discussions to familiarize MOIA’s leadership and key personnel with the IA-CM framework and agree on the IA requirements and IA capability target level;
Support the implementation of the roadmap to move from the current level to the required level (e.g. levels 1 and 2 to level 3) of the Internal Audit Capability Model (IA-CM);
Research the legal basis of the audit function within the MOIA’s and GIROA’s environment and evaluate compliance of the audit function with government policy on internal auditing.
Expected Outputs and Deliverables; Estimated duration to complete and Payment percentage:
First Deliverable: 21 Working Days
A Progress Report on:
Support provided to the implementation of the roadmap to move from the current level to the required level of the Internal Audit Capability Model (IA-CM), including:
Assist with quality assurance and implementation of the CIA-Customized training program for the Documents Inspection Directorate (DID) of the Office of Inspector General (OIG);
Assist DID on development of the Quarterly Report;
Conduct a detailed risk assessment and document the audit universe within MOIA to initiate development of 2019 Risk-Based Annual Audit Plan for DID-OIG.
Second Deliverable: 21 Working Days
A Progress Report on:
Support provided to the implementation of the roadmap to move from the current level to the required level of the Internal Audit Capability Model (IA-CM), including:
Assist in quality assurance and implementation of the CIA-Customized training program for the DID;
Assist OIG in formulation of a 4-year Strategic Internal Audit Plan for DID;
Support DID initiating the development of the 2019 Risk-Based Annual Audit Plan with inputs from MOIA management and the relevant stakeholders.
Third Deliverable: 21 Working Days
A Progress Report on:
Support provided to the implementation of the roadmap to move from the current level to the required level of the Internal Audit Capability Model (IA-CM), including:
Assist in quality assurance and implementation of the CIA-Customized training program for the DID;
Support DID developing 2019 Risk-Based Annual Audit Plan;
Develop follow up mechanism for DID-OIG for regular reporting on implementation of audit findings.
Fourth Deliverable: 22 Working Days
A Progress Report on:
Support provided to the implementation of the roadmap to move from the current level to the required level of the Internal Audit Capability Model (IA-CM), including:
Assist in quality assurance and implementation of the CIA-Customized training program for the DID;
Provide technical assistance during the review process of the Audit Manual;
Conduct internal assessment of the DID-OIG to establish progress made in improving DID’s capacity using the IA-CM.
Fifth Deliverable: 22 Working Days
A Progress Report on:
Support provided to the implementation of the roadmap to move from the current level to the required level of the Internal Audit Capability Model (IA-CM), including:
Assist in quality assurance and implementation of the CIA-Customized training program for the DID;
Support DID in implementation of the Risk-Based Annual Audit Plan;
Develop assessment report of the DID-OIG to establish progress made in improving DID’s capacity using the IA-CM roadmap.
Sixth Deliverable: 22 Working Days
A Progress Report on:
Support provided to the implementation of the roadmap to move from the current level to the required level of the Internal Audit Capability Model (IA-CM), including:
Assist in quality assurance and implementation of the CIA-Customized training program for the DID;
Support DID in implementation of the Risk-Based Annual Audit Plan;
Develop roadmap using the IA-CM for professional capacity building of the DID-OIG to move from the current level identified in the assessment to the next level.
Seventh Deliverable: 22 Working Days
A Progress Report on:
Support provided to the implementation of the roadmap to move from the current level to the required level of the Internal Audit Capability Model (IA-CM), including:
Support DID for implementation of the Risk-Based Annual Audit Plan;
Assist DID-OIG developing quality Quarterly Audit Report to be reviewed by the Audit Committee;
Provide technical assistance to Audit Committee for reviewing the Audit Reports;
Assist OIG in formulation of a 4-year Strategic Internal Audit Plan for DID.
Eighth Deliverable: 22 Working Days
A Progress Report on:
Support provided to the implementation of the roadmap to move from the current level to the required level of the Internal Audit Capability Model (IA-CM), including:
Support DID for implementation of the Risk-Based Annual Audit Plan;
Assist OIG in formulation of a 4-year Strategic Internal Audit Plan for DID;
Assist DID-OIG developing quality Quarterly Audit Report to be reviewed by the Audit Committee;
Provide technical assistance to Audit Committee for reviewing the Audit Reports.
Ninth Deliverable: 22 Working Days
A Progress Report on:
Support provided to the implementation of the roadmap to move from the current level to the required level of the Internal Audit Capability Model (IA-CM), including:
Support DID for implementation of the Risk-Based Annual Audit Plan;
Assist OIG in formulation of a 4-year Strategic Internal Audit Plan for DID;
Develop Annual Training plan for the DID-OIG personnel to ensure that at least each staff should undertake 20 hours of continuous professional development.
Tenth Deliverable: 22 Working Days
A Progress Report on:
Support provided to the implementation of the roadmap to move from the current level to the required level of the Internal Audit Capability Model (IA-CM), including:
Support DID for implementation of the Risk-Based Annual Audit Plan;
Implementation of the Annual Training Plan;
Other activities to support implementation of the roadmap.
Eleventh Deliverable: 22 Working Days
A Progress Report on:
Support provided to the implementation of the roadmap to move from the current level to the required level of the Internal Audit Capability Model (IA-CM), including:
Support DID for implementation of the Risk-Based Annual Audit Plan;
Implementation of the Annual Training Plan;
Other activities to support implementation of the roadmap.
Twelfth Deliverable: 22 Working Days
A Progress Report on:
Support provided to the implementation of the roadmap to move from the current level to the required level of the Internal Audit Capability Model (IA-CM), including:
Support DID for implementation of the Risk-Based Annual Audit Plan;
Implementation of the Annual Training Plan;
Other activities to support implementation of the roadmap.
Payment Modality:
Payments under the contract shall be delivery based and be made on receipt of the specific milestone reports indicated above. These shall be as indicated above and shall be made upon approval by the relevant TSM Managers. The draft of the assessment and recommendations will be reviewed by both the MOIA concerned departments and UNDP TSM Management. Upon receipt of final comments, the consultant shall finalize the report for formal acceptance by UNDP at which point the final payment shall be released.
Competencies
Corporate Competencies:
- Demonstrates integrity by modeling the UN’s values and ethical standards;
- Displays cultural, gender, religion, race, nationality and age sensitivity and adaptability;
- Treats all people fairly without favoritism.
Functional Competencies:
Knowledge Management and Learning:
In-depth practical knowledge of inter-disciplinary development issues;
Seeks and applies knowledge, information, and best practices from within and outside of UNDP.
Development and Operational Effectiveness:
- Ability to lead strategic planning, change processes, results-based management and reporting;
- Ability to lead formulation, oversight of implementation, monitoring and evaluation of development projects;
- Ability to apply development theory to the specific country context to identify creative, practical approaches to overcome challenging situations.
Management and Leadership:
- Builds strong relationships with clients, focuses on impact and result for the client and responds positively to feedback;
- Consistently approaches work with energy and a positive, constructive attitude;
- Demonstrates openness to change and ability to manage complexities;
- Ability to lead effectively, mentoring as well as conflict resolution skills;
- Demonstrates strong oral and written communication skills;
- Remains calm, in control and good humored even under pressure;
- Proven networking, team-building, organizational and communication skills.
Required Skills and Experience
Master’s degree in business administration or finance with specialty in audit or other relevant field from an accredited college or university; or bachelor’s degree business administration, finance or related field plus a certification in Certified Public Accountant (CPA) / Chartered Accountant (CA) is a must.
Years of experience:
With Master, at least 7 years and with Bachelor at least 10 yearsof practical experience in financial accountability and internal audit, including at least 5 years in public sector institutions;
Demonstrable, proven experience of applying the IA-CM (Internal Audit Capability Model) to evaluate audit functions and support audit functions to improve their operations across the Key Process Areas;
Previous experience working with Ministries of Interior or police services is a distinct advantage;
Previous experience working with Inspectors General or internal audit departments is a distinct advantage;
Experience working in conflict affected countries desirable;
Prior work experience in Afghanistan is a distinct advantage.
Language:
Excellent written and oral English skills a necessary requirement.
Working Arrangements
Institutional Arrangements:
The International consultant will work under the overall supervision of the TSM Project Manager and under direct supervision of the Audit Team Lead The consultant shall work in close collaboration with TSM staff;
TSM project office will provide office space and internet facility, logistical and other support service including transport and security applicable to UNDP international personnel. The consultant however is expected to bring his/her own laptop and mobile phone and meet local communications costs (UNDP will provide a local pre-paid SIM card). Costs to arrange meetings, workshops, travel costs to and DSA during field visits (if any), etc. shall be covered by UNDP TSM project.
Duration of the Work
The performance under the contract shall take place over total contract duration of 12 months (261 working days), excluding joining and repatriation travel days. The target date for the start of work will be by End November 2018 depending on the availability of the appropriate international consultant.
Duty Station
- The duty station for the contractor is Kabul, Afghanistan & Homebased for the entire duration of the contract. Some field visits outside Kabul are envisaged under the contract. The Contractor will be required to report regularly and be present at TSM project office (MOIA and/or UNOCA) during the working hours, security conditions permitting. The contractor will follow the working hours and weekends as applicable to TSM staff. Contractor’s movement for meetings and consultations shall be coordinated by TSM project office. The contractor is at all times required to observe UNDP security rules and regulations.
Price proposal and schedule of payments:
The contractor shall submit a price proposal as below:
Daily Fee – The contractor shall propose a daily fee which should be inclusive of his professional fee, local communication cost and insurance (inclusive of medical evacuation). The number of working days for which the daily fee shall be payable under the contract is 261 Working days;
UNDP/TSM Project will provide accommodation free of charge to the Consultant in UNOCA complex or UN cleared Guest House. The contractor is NOT allowed to stay in a place of his/her choice other than the UNDSS approved places. UNDP will provide MORSS compliant accommodation in a UN approved location;
Travel & Visa – The contractor shall propose five round trips only for home-Kabul-home travel and Afghanistan visa expenses.
The total professional fee, shall be converted into a lumpsum contract and payments under the contract shall be made on submission and acceptance of deliverables under the contract in accordance with the abovementioned schedule of payment.
Evaluation Method and Criteria:
Individual consultants will be evaluated based on the following methodology:
Cumulative analysis.
The award of the contract shall be made to the individual consultant whose offer has been evaluated and determined as:
Responsive/compliant/acceptable; and
Having received the highest score out of a pre-determined set of weighted technical and financial criteria specific to the solicitation.
* Technical Criteria weight 70%
* Financial Criteria weight 30%
Only candidates obtaining a minimum of 49 points (70% of the total technical points) would be considered for the Financial Evaluation.
‘Supervised’ Written Test (40 marks):
- A supervised, technical written test will be administered via Skype screen sharing or invigilated at a UNDP Office, depending on the location of shortlisted Applicants. The written test will focus on assessing Applicant’s analytical, technical and writing abilities in English, and use of MS Office applications to produce top quality documentation under time pressure. The passing mark for the test is set at 70% of 40 marks.Technical Approach & Methodology (15 marks) – This explains the understanding of the objectives of the assignment, approach to the services, methodology for carrying out the activities and obtaining the expected output, and the degree of detail of such output. The Applicant should also explain the methodologies proposed to adopt and highlight the compatibility of those methodologies with the proposed approach;
- Work Plan (5 marks) – The Applicant should propose the main activities of the assignment, their content and duration, phasing and interrelations, milestones (including interim approvals by the Client), and delivery dates. The proposed work plan should be consistent with the technical approach and methodology, showing understanding of the TOR and ability to translate them into a feasible working plan.
Qualification and Experience (10 marks) [evaluation of CVs for shortlisting]
- General Qualification (5 marks);
- Experience relevant to the assignment (5 marks).
Documents to be included when submitting proposals:
Interested individual consultants must submit the following documents/information to demonstrate their qualifications in one single PDF document:
- Duly accomplished Confirmation of Interest and Submission of Financial Proposal Template using the template provided by UNDP (Annex II) as well as the contact details (email and telephone number) of the Candidate and at least three (3) professional references;
- Personal CV indicating all experience from similar projects.
Technical proposal:
- Brief description of why the individual considers him/herself as the most suitable candidate for the assignment;
- A methodology, on how they will approach and complete the assignment and work plan as indicated above.