Background

Purpose

To assist the Ministry of Finance of the Republic of Serbia (Central Harmonization Unit) in drafting a retention policy for internal auditors in public sector in Serbia. 

Objective

To support the Central Harmonization Unit of the Ministry of Finance in strengthening of the system of internal audit in the public sector.

Background Information

The Public Sector Internal Financial Control (PIFC) Strategy for the period 2017-2020, adopted by the Government of Serbia in May 2017, focuses on making standard Financial Management Control (FMC) practice an integral part of the management processes and aims to support the implementation of the Public Administration Reform Agenda (PAR) by improving the Control Environment and Risk Assessment based on which effective control activities will be put in place to mitigate risks towards achieving objectives, and to improve the transparency, economy, efficiency and effectiveness in the use of public funds, irrespective of the sources of funding.

The Central Harmonization Unit (CHU) is endeavoring to address the long-term issue of retaining qualified Internal Auditors in the public sector with the support of the project. Retention of Internal Auditors (IAs) in the public sector has been an outstanding issue for some time now.  The lack of a systemic retention policy for this  profession has contributed to a mild turnover in the previous years. The non-existence of a systemic tool for stimulating and rewarding their performance poses risks to the sustainability of both professions in the public sector.

Despite the efforts that have been invested by both the CHU and the Ministry for Public Administration and Local Self-Government (MPALSG) in reforming the public wage system as part of the Public Administration reform, little has been done to address the position and status of IAs in the public sector which has resulted in a continuous turnover of both in recent years.

There is a great disproportion in the salaries of State Auditors, IAs in the private sector, IAs in public enterprises and Certified IAs in the public sector, which has led to a spillover of IAs from the Serbian public administration to the Supreme Audit Institution, public enterprises and the private sector, exposing public bodies and institutions at both central and local levels to risks and hampering the efforts of the CHU and their host institutions who have borne the costs of their certification.

Another factor impacting turnover is the lack of understanding of the essential role and purpose of IA from the side of Public Funds Beneficiaries (PFB) managers.

In order to reverse the current negative trend and to prevent a further turnover of IAs in the public sector, the CHU needs to assess the possibilities for improving the status and position of IAs in the public sector and propose amendments to the current legislative framework governing public administration and the civil service in order to improve their position and salary grades and provide a competitive job package which would stimulate their retention.

In order to achieve this goal, UNDP and CHU are searching for a consultant who will provide the thorough analysis of the job complexity of internal auditors in public sector in comparison to managerial positions and other jobs which entail monitoring of the legislation and law enforcement. Besides CHU, consultant will cooperate with Human Resource Management Service and MoPALSG as relevant institutions.

Duties and Responsibilities

Scope of work

The consultant shall be responsible for the following:

• Conduct an assessment and comparative analysis of the job complexity for job of the internal auditor in public sector in relation to the jobs which entail managerial responsibility and oversight of legislature implementation and enforcement;
• Analysis of job requirements listing the required education, experience and competences of the job - internal auditor in public sector; 
• Assess the conditions and situation of the labor market for the job - internal auditor in public sector in Serbia providing overview of the current job demand and offer;
• Assess the wages and status of internal auditors in public sector in Serbia;
• Cooperate regularly with Central Harmonization Unit of the Ministry of Finance during the process of assessment and report drafting;

Deliverables and Deadlines

The following shall be delivered:

All deliverables will have to be quality reviewed and accepted by the UNDP Project Manager in consultation with the National Project Director. They shall be delivered in electronic form in Serbian language.

Competencies

• Demonstrates strong oral and written communication skills;
• Evidence of ability to express ideas clearly; to work independently and in teams;
• Ability to summarize and systematize complex information and identify priorities for follow up activities;
• Shares knowledge and experience;
• Focuses on results and responds positively to feedback;
• Displays cultural, gender, religion, race, nationality and age sensitivity and adaptability;
• Demonstrates integrity by modelling ethical standards.

Required Skills and Experience

Qualifications

Education:

• M. A. degree in Organizational Sciences, Psychology, Human resource management, Finance  or other related field;

Work experience:

• At least 8 years of experience in the field of  human resource management;
• At least 4 years of professional experience in the managerial position in public/civil sector;
• Experience in strategic human resource management;
• Proven ability to prepare reports, perform data analyses and research or written contents and transfer them to adequate presentation form;

Language requirement

• Written and spoken proficiency in Serbian and English

Application procedure:

Qualified and interested candidates are asked to submit their applications via UNDP web site: UNDP in Serbia under section Jobs, no later than 17 May, 2021.

Application should include: 

• CV in English language containing date of birth, contact information (home address, phone number, e-mail) and timeline of work experience (including description of duties).  
• Offeror’s Letter (only PDF format will be accepted) confirming Interest and availability for the Individual Contractor (IC) Assignment. Can be downloaded from the following link: http://www.undp.org.rs/download/ic/Confirmation.docx. The Offeror’s Letter shall include financial proposal specifying a total lump sum amount for the tasks specified in this announcement with a breakdown of costs.

In order to apply please merge above listed documents into a single PDF file. The system does not allow for more than one attachment to be uploaded.

Any request for clarification must be sent by standard electronic communication to the e-mail vacancy.rs@undp.org. The procuring UNDP entity will respond by standard electronic mail and will send response, including an explanation of the query without identifying the source of inquiry, to all consultants.

Financial Proposal

• Lump sum contracts

The financial proposal shall specify a total lump sum amount in USD currency, and payment terms around specific and measurable (qualitative and quantitative) deliverables (i.e. whether payments fall in installments or upon completion of the entire contract). Payments are based upon approval of each deliverable.  In order to assist the requesting unit in the comparison of financial proposals, the financial proposal will include a breakdown of this lump sum amount (excluding travel to Belgrade).

In the case of unforeseeable travel, payment of travel costs including tickets, lodging and terminal expenses should be agreed upon, between the respective business unit and Individual Consultant, prior to travel and will be reimbursed.

Evaluation

Additional Information:

• Individual Contract (IC) will be applicable for individual consultants applying in their own capacity.  If the applicant is employed by any legal entity, IC would be issued upon submission of Consent letter from the employer acknowledging the engagement with UNDP. Template of General Conditions on IC could be found on: http://www.undp.org.rs/download/ic/Confirmation.docx
• Reimbursable Loan Agreement (RLA) will be applicable for applicants employed by any legal entity. Template of RLA with General Terms and Conditions could be found on:http://www.undp.org.rs/download/RLA%20with%20General%20Terms%20and%20Conditions.doc.In the case of engagement of Civil servants under IC contract modality a no-objection letter should be provided by the Government entity. The ‘no-objection’ letter must also state that the employer formally certifies that their employees are allowed to receive short-term consultancy assignment from another entity without being on “leave-without-pay” status (if applicable), and include any conditions and restrictions on granting such permission, if any. If the previous is not applicable ‘leave-without-pay’ confirmation should be submitted.

Engagement of Government Officials and Employees

• Government Officials or Employees are civil servants of UN Member States.  As such, if they will be engaged by UNDP under an IC which they will be signing in their individual capacity (i.e., engagement is not done through RLA signed by their Government employer), the following conditions must be met prior to the award of contract:

(I) A “No-objection” letter in respect of the individual is received from the Government employing him/her, and;

(II) The individual must provide an official documentation from his/her employer formally certifying his or her status as being on “official leave without pay” for the duration of the IC.

• The above requirements are also applicable to Government-owned and controlled enterprises and well as other semi/partially or fully owned Government entities, whether or not the Government ownership is of majority or minority status.  

UNDP recognizes the possibility that there are situations when the Government entity employing the individual that UNDP wishes to engage is one that allows its employees to receive external short-term consultancy assignments (including but not limited to research institutions, state-owned colleges/universities, etc.), whereby a status of “on-leave-without-pay” is not required.  Under such circumstance, the individual entering into an IC with UNDP must still provide a “No-objection” letter from the Government employing him/her.  The “no objection” letter required under (i) above must also state that the employer formally certifies that their employees are allowed to receive short-term consultancy assignment from another entity without being on “leave-without-pay” status and include any conditions and restrictions on granting such permission, if any.  The said document may be obtained by, and put on record of, UNDP, in lieu of the document (ii) listed above.