Terms of Reference 69 views

VNG International is a Dutch consultancy firm and has been assigned by the World Bank to manage the Ethiopia Social Accountability Program Phase 3 (ESAP3).

The Ethiopia Social Accountability Program (ESAP) creates platforms for citizens and local governments to engage in dialogue about citizen-identified priority problems that government, as part of its responsibilities, needs to address to improve delivery of basic services.  ESAP operates in all regions and the two city administrations.  The program is in its third phase and focuses strongly on institutionalisation, sustainability and delivering ‘value for money’.

ESAP consists of a large network of grantee partner organizations that are responsible for the actual implementation of the social accountability process in, currently, 416 woredas.  The ESAP management agency (MA) is responsible for overseeing and supporting the work by these partners, for ensuring that donor funds are used in adherence of value for money principles, and in full compliance with all applicable policies, rules and regulation, and for reporting on progress and finances to a multi-donor trust fund at the World Bank.  ESAP is a program that operates under auspices of the Ministry of Finance (MoF) of the Government of Ethiopia (GoE).  The MA reports to a Steering Committee chaired by the State Minister of the MoF.

The MA is currently seeking to fill the position of Internal Auditor within the team.

Aim of this assignment

The Internal Auditor’s primary role is to assist the Internal Audit Manager in the day-to-day activity and carry out the internal auditing of the Financial and Operational Management of MA and IPs as per the time frame and instruction provided by the Internal Audit Manager.

The aim of the Internal Audit is to:

• To minimize the Financial Risk associated with the MA and IPs.
• To ensure the reliability and integrity of financial information reported to the World Bank.
• To improve effectiveness and efficiency of operations related to ESAP3 implementation.
• To safeguard assets funded by the ESAP3 program.
• To ensure compliance with contract requirements, specifically on the eligibility of costs.
• To deter fraud by the establishment and maintenance of a control environment for IPs.
•  Provide advice to the MA and IPs to improve the internal controls.

Activities to be performed

The Internal Auditor is responsible for the following activities:

Activities will include but are not limited to:

• Assist the Internal Audit Manager in designing and
• implementing appropriate internal auditing systems in line with VNG International and WB requirements and procedures.
• Assist the Internal Audit Manager during the preparation of risk-based annual internal audit plan.
• Undertake regular auditing of MA and IPs and provides reasonable assurance that risk management, control, and governance systems are functioning as intended.
• Follow up implementations of internal and external audit recommendations.
• Reports risk management issues and internal control deficiencies identified during the visits to the IP directly to the Internal Audit Manager.
• In consultation with the Internal Audit Manager, conduct in-depth investigation as required by the team.
•  Any other task determined by the Internal Audit Manager.

Written reporting requirements

• Written field visit report.
• Written regular internal audit report.
•  Investigation reports as required.

Verifiable deliverables

The Internal Auditor works jointly with other teams and has direct responsibility for:

• Regular visits to IPs and timely report with findings.
•  Review of Financial and Operational Management of the MA and IPs and provide recommendations for further improvement.

Reporting Lines: The Internal Auditor reports directly to the Internal Audit Manager of the MA.

Proposed function: Internal Auditor

Name of expert: TBA

Period of the assignment: Until 31 December 2022, with possible extension based on performance & availability of funds.

Place of the assignment: Addis Ababa with frequent missions to the regions.

Minimum qualifications

• Bachelor’s degree or above in accounting, business administration, management, or related field.
• ACCA is preferable.
• Minimum of five years’ experience with Internal and/or External Auditing.
• Internal Auditing experience in NGOs is mandatory.
• Financial management of NGOs, particularly with sub-grant management is advantageous.
•  Fluency in English and Amharic are mandatory and additional Ethiopian languages would be an advantage.