The lack of capacities of the SAO auditors in conducting auditing of accrual financial statements as well as the need to improve the transparency, accountability and efficiency of the SAO are in the main focus of the intervention. The Junior International Consultant should support the Leading International Consultant and National Consultant in assisting the SAO in their efforts to build the appropriate institutional and administrative capacities.
The Junior International Consultant is expected to work in a team consist of one Leading International Consultant and one National Consultant.
The Junior International Consultant should fulfill the following tasks:
1. Suport the development of a training programme and prepare training materials for auditing of accrual financial statements
– The Junior International Consultant should support the Leading International Consultant and National Consultant in developing of a three-day training programme and prepare materials and literature for conducting the trainings for auditing of the accrual financial statements. The focus of the training programme should be in strengthening the capacities of the State Audit Office in auditing full range of accrual financial statements, with particular focus on the public enterprises and joint stock companies owned by the state and municipalities. The team of Consultants in cooperation with the SAO representatives should produce a short needs assessment, based on which they will develop the training programme. The Junior International Consultant lead by the Leading International Consultant should prepare the agenda for the trainings in accordance with the training programme. The training programme and the agenda for the trainings will be prepared in close cooperation with the SAO.
2. Support in Conducting three-day traning programme
– The Junior International Consultant together with the Leading International Consultant and National Consultant should conduct three-day training programme to nineteen state auditors focused on auditing of financial statements. The Junior International Consultant should conduct trainings in the area of accrual financial reports in harmonization with the Leading International Consultant. The implementation of this activity strongly depends on the COVID 19 restriction for traveling and safety health measures imposed by the government of the country. Depending on the restrictions the training will be conducted online.
3. Support Preparation a report for improving of the financial information in accrual financial statements
– The Junior International Consultant should support the team of Consultants in preparation of a report with recommendation for improvement of financial information on accrual basis in the public enterprises and joint stock companies owned by the state and municipalities
EXPECTED OUTPUTS AND DELIVERABLES:
The consultancy is expected to deliver the following outputs:
Deliverables |
% of full contract amount |
Tentative date |
Suuport the development of a training programme and prepare training materials for auditing of accrual financial statements
|
40%
|
By 25 November 2021 |
Support Conducting three-day training sessions, depending on the COVID 19 restrictions for traveling, the training can be conducted online.
|
50% |
By 05 December 2021 |
Reimbursement of travel and allowance expenses for one 5-day missions in Ohrid subject to travel restrictions enacted by the Government of North Macedonia in relation to the COVID–19 pandemic (Air ticket and DSA) |
n/a |
By 05 December 2021 |
Support Preparation report for improving of the financial information in accrual financial statements
|
10% |
By 10 December 2021 |
Payment schedule
The payment will be done on lump-sum basis, upon successful completion of deliverables in three instalments:
• First payment: 40% of the total amount after successful submission of deliverable 1;
• Second payment: 50% of the total amount after successful submission of deliverable 2;
• Final Payment: Payment of the remaining 10% after successful submission of deliverable 3;
INSTITUTIONAL ARRANGEMENT
The consultant will work under direct supervision by the Project Manager and in a team of two consultants. He/she will be in regular communication with the supervisor through e-mail and will provide regular progress reports on bi-weekly basis. All communication and reports will need to be prepared in English language. All training materials will be property of UNDP.
In course of performing his/her job, the consultant will need to work with the State Audit office. The UNDP office will assist with scheduling the meetings.
DURATION OF THE ASSIGNMENT
The assignment will be home-based with one 5-day (overnight) mission to Ohrid, North Macedonia. All expenses related to travel of the consultant to Ohrid (air ticket and DSA) should be included in her/his offer.
DUTY STATION AND TRAVEL
The assignment will be home-based with one 5-day mission to Ohrid, North Macedonia.