Develop Internal Control Manual and Internal Control Self-Assessment Tool. USAID (State2State)

The specific objective of this consultancy is to work with the specific PFM institutions in each of the State2State partner states to explore each state’s Financial Management Law, the revised Financial Instructions, and other relevant documents in developing the state’s Internal Control (IC) Manual and a Self-Assessment tool.

The manual will tailor internal control systems and responsibilities to address the specific needs of state- and LGA-level service delivery. The manual would be used to build and sustain strong internal controls in MDAs to ensure that state investments in health, education and WASH are safeguarded against loss, misuse, and damage. The manual and self-assessment tool will also ensure accountable and effective use of public resources.

It is expected that the internal control manual is concise in its outlook, to facilitate easy usage by state partners in a manner that supports the implementation of accountable and effective public finance management across the state. The Self-assessment tool is anticipated to be easy to use for functional and periodic diagnoses of internal control lapses and strengths within the state’s public financial management systems.

Position Responsibilities and Deliverables

• Desk review of existing PFM Laws, Finance Management Laws, Audit Laws, Fiscal Responsibility Laws, Financial Regulations/Instructions (FIs), and other relevant documents.
• Preparation of the draft prototype Internal Control Manual; and Self-Assessment tool for the 6 consultants to adapt across the six partner states
• Review and quality assurance of Internal Control Manuals and Self-Assessment tools prepared by the consultants for each of the 6 states.
• Preparation of Activity Report acceptable to State2State, including response to review and quality assurance comments.

Minimum Requirements

• Minimum of Master’s degree in Accounting, Public Finance Management, Economics, Public Administration, Public Policy or other relevant fields;
• Minimum of 8 years work experience in Public Finance Management, Internal Control/Internal Audit, Organizational capacity development, Public Policy design, and/or Development consultancy;
• Sound understanding of Subnational finance management and report processes, and PFM-related laws such as Financial Instructions, Audit Law, and Fiscal Responsibility Law, amongst others.
• Evidence of public organizations’ diagnostic tool development and report-writing abilities and skills;
• Experience working with subnational government institutions, especially public financial management organizations, and a sound understanding of state internal control management processes and financial regulations is required;
• Previous experience working with State government officials or in government offices preferred;
• Excellent computer literacy, especially in the use of Excel spreadsheets, and other Microsoft Office packages;
• Experience with USAID or other donor-funded projects focused on public finance management, governance, and government system strengthening in critical areas of Education, Health, or WASH preferred;
• Excellent written and oral communication skills; fluency in English.;
• Membership in professional bodies such as ICAN, ACCA, ANAN, NIPSS, NIM, etc. is an added advantage;
• Demonstrated effective training, capacity building and coaching skills, networking, interpersonal skills, creative problem solving, conflict, and ethical management skills;
• Strong skill set in reporting, monitoring, and evaluation;