| Overview : To support the Central Harmonization Unit (CHU) of the Ministry of Finance by performing a gap-assessment between the current system for the certification of internal auditors in the public sector and a new rational system for the certification and professional development of internal auditors in the public sector in line with international best practices. Objective To improve mechanisms of the Ministry of Finance, Central Harmonization Unit (CHU) in further strengthening the Internal Audit capacities of the public fund beneficiaries. Background Information In the past decade, the Republic of Serbia has established a set of new institutions for overseeing the management of public finances. The project supports institutions at central and local level in establishing mechanisms to prevent irregularities, by instilling a full system of checks and controls, improving managerial accountability, setting up and maintaining the necessary national structures and administrative capacities for implementation of Internal Financial Control in the public sector (PIfC). UNDP is implementing the “Enhancement of Municipal Internal Audit for Accountability and Efficiency in Public Finance Management” project in cooperation with the Ministry of Finance with the objective to enhance the system of Financial Management and Control across local self-government units and ensure that the internal audit function in local government is in place, fully functional and supported and demanded by the municipal leadership. It further seeks to develop the interface between internal and external municipal audit in municipalities, for the purpose of increasing the audit effectiveness, given more responsibility for the financial audit towards internal auditors and increasing the external auditors focus on performance audit. Internal Financial Control in the public sector (PIfC) represents a comprehensive and innovative approach to public sector management. It represents an integrated tool for efficient and effective management of public resources. While significant progress has been made in improving policy and financial planning, performance management at the central level and aligning the existing internal controls in Serbian public administration with the PIfC concept, Serbia still faces challenges with regards to the full and systematic implementation of both Financial Management and Control (FMC) and Internal Audit (IA) from the side of Public Fund Beneficiaries (PFBs) at all levels. The PIFC Strategy for the period 2017-2020, adopted by the Government of Serbia in May 2017, focuses on making standard 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. A specific stream of the new PIFC Strategy aims to consolidate the operational work and human resources of the Central Harmonisation Unit (CHU) so that it refocuses its activities from facilitating PIfC implementation by implementing training programs for Internal Auditors, to monitoring the implementation of FMC and IA and provide practical on the job support to managers and key staff of PFBs to meet internal control requirements, analyse the weaknesses of their internal control systems and propose appropriate changes and additional guidelines for improving internal control at the national level. The CHU has been struggling with limited human resource capacity for some time now. The lack of available trainers and mentors, coupled with the current robust set up in the system for certifying internal auditors in the public sector has created significant bottlenecks in fully implementing the certification scheme. To date, the CHU has certified 348 internal auditors in the public sector while the certification of 50 candidates is pending on the availability of the mentors from the CHU as the current certification scheme foresees a very restrictive procedure which presumes the successful execution of at least two audits under the mentorship of the staff of the CHU. In order to overcome the situation, the CHU plans to revise the existing certification system based on the model applied by the Institute of Internal Auditors (IIA). This presumes rationalizing the certification process and removing certain requirements that have created bottlenecks in the previous period such as mentorship from the side of the CHU in two audits that every candidate must complete in order to fulfil the eligibility criteria for taking the exam. In order to achive this rationalisation, the CHU plans to revise the current regulations in order to downgrade the restrictive eligibility criteria, replace trainings that were previously compulsory for all registered candidates by uploading all the revised training materials which are sufficient for preparing candidates for taking the exam and removing mentorship from the certification stage but including it as a necessary requirement in the professional development requirements which are planned to be prepared simultaneously and which will come into force with the new certification system. It is anticipated that this intervention will (1) facilitate the rationalization of the scarce human resources that the CHU has at its disposal and enabling the existing staff to focus on its core competencies such as monitoring and performing quality reviews of Internal Control systems established by the public fund beneficiaries as well as the Internal Audit units established, (2) broaden the pool of eligible Internal Audit candidates for certification, and (3) decrease the number of existing bottlenecks and increase the number of Certified Internal Auditors in the public sector at both central and local levels. In order to provide the necessary service, the Consultant will, in close cooperation with the CHU, provide recommendations for the improvement and simplification of the current system for certifying internal auditors in the public sector; prepare a new model for the certification of internal auditors in the public sector which is based on international best practice and in line with the needs of the CHU, conduct a gap-assessment between the current CHU certification methodology and the preferred model and prepare a Road Map for the transition from the current system for the certification of internal auditors in the public sector to the preferred model, which will be implemented by the new technical assistance support which will be provided to the CHU by SECO. Description of Responsibilities The consultant shall be responsible for: - Providing recommendations for the improvement and simplification of the current system for certifying internal auditors in the public sector;
- Preparing a new model for the certification of internal auditors in the public sector which is based on international best practice and in line with the needs of the CHU
- Conducting a gap-assessment between the current CHU certification methodology and the preferred model;
- Preparing a Road Map for the transition from the current system for the certification of internal auditors in the public sector to the preferred model.
Deliverables and Deadlines The following shall be delivered: Deliverable 1: Technical description of new model for the certification of internal auditors in the public sector which is based on international best practice and in line with the needs of the CHU, deadline: 1 month upon contract signing; Deliverable 2: Gap-assessment Report and Road Map for the transition from the current system for the certification of internal auditors in the public sector to the preferred model, deadline: 2 months upon contract signing. Payment will be made based on the approval of the deliverables Deliverable have to be quality reviewed and accepted by the UNDP Project Manager. Competencies - Consistently ensures timeliness and quality of project work.
- 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.
Qualifications - MA degree in Finance, Economics or related field.
- At least 15 years of relevant professional experience in Internal and/or External audit.
- At least ten years of experience in working as a Chief audit executive or the equivalent.
- Member of a respectable professional organization in the field of internal audit (preferably of the Institute for internal auditors).
- Good knowledge of EU requirements in the field of financial control.
- Proven ability to perform qualitative analyses.
- Previous experience working with public sector institutions would be an asset.
- Previous experience in implementing/improving certification programs for internal auditors in the region would be a strong asset.
- Written and spoken proficiency in 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 October 10, 2017. Applications should include: - P11 (PDF format) containing e-mail contacts of at least three referees (section 26 & 29). P11 may be downloaded at: http://www.undp.org.rs/download/ic/P11.doc
- Offeror’s Letter (PDF format) 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 (only PDF will be accepted). 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.
Please note that you may upload your application documents for the mentioned consultancy ref. 1735 at following the link: http://www.rs.undp.org/content/serbia/en/home/operations/jobs/ . For more information on the application procedure please refer to the enclosed Procurement Notice. Additional Information: 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.
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