Public Sector Audit and Accounting Adviser (International)

República Democrática de Timor-Leste

**Ministério das Finanças**

Oficio No.: 419/Gab.DGSC/MoF/VIII/2022

Dili, 21st June 2022

*TERMS OF REFERENCE*

Job Title : Public Sector Audit and Accounting Adviser (International)

Purpose : To assist the Ministry of Finance in strengthening its internal controls and further develop an internal audit function with emphasis on capacity development and coordination of formal communication between Supreme Audit Institution of Timor-Leste (Câmara de Contas) and Government of Timor-Leste represented by Ministry of Finance

Reporting to : Minister of Finance through the head of the Office of General Inspection

Counterpart(s) : Head of the Office of General Inspection

Classification : C3.3 Specialized Professional

Gross Salary : $120,000.00/annum

Effective of Contract : 1st September 2022 approved by HOGI

Duration : One year with possibility of extension based on funding availability and performance

Location : Ministry of Finance, Dili, Timor-Leste

I. SELECTION CRITERIA

Essential

• A university degree in a relevant discipline such as economics, finance, accounting, business administration or public administration;
• Ten (10) years of recent and relevant experience in public sector auditing or accounting related position within a Portuguese speaking country;
• Excellent oral and written communication skills with proficiency in Portuguese and a working knowledge of English;
• Experience with Supreme Audit Institution or Ministry of Finance (Internal Audit, Central Treasury or Accounting Department) of a Portuguese speaking country;
• Familiarity with Government systems and processes including budgeting, procurement, accounting, IFMIS, and with integrity, service culture, and accountability and transparency mechanisms;
• Experience in legal aspects of public financial management;
• Demonstrated ability to draft plans and internal procedures in a participatory manner and in plain language;
• Ability to support capacity development related to internal audit methodologies in the public sector;
• Demonstrated analytical and problem solving skills;
• Motivation and commitment to follow tasks through the completion;
• Proficiency in the Microsoft’s Office package- Excel, Word and Power Point.

Desirable

• Professional Accounting qualification such as Chartered Accountant (CA), Certified Public Accountant (CPA) or Certified Internal Auditor (CIA) would be considered an advantage;
• Experience in a developing country and knowledge of a range of capacity development modalities;
• Willingness to learn Tetum language.

II.BACKGROUND

The Ministry of Finance of Timor-Leste (MoF) is the central body of the Government approved by the Council of Ministers for the areas of annual planning and monitoring, budget and finance. It is mandated to undertake functions related to macroeconomic policy (in collaboration with the Central Bank) and to propose policies and draft laws and regulations on tax and non-tax revenues. MoF is under responsibility of the Minister of Finance, and carries out its responsibilities through central services integrated in the direct administration of the State.

Office of General Inspection (OGI) of The MoF has the following tasks prescribed by altered decree law 43/2020:

a) Conduct internal audit, inspection or supervision within the scope of the MF or in other institutions regarding the respective financial and asset management activities;

b) Define internal audit, inspection and supervision procedures in the scope of financial and asset management;

c) Carry out inspection activities for specific purposes, in accordance with instructions of the Minister

d) Report to the Minister the results of the activities of audit, inspection or supervision provided for in sub headings a) and b);

e) Perform any other tasks assigned by law, regulation or superior determination.

OGI develops internal audit strategic and annual plans based on the risk assessment methodologies. It performs inspections and investigations according to the Management request or own initiatives.

Additionally, OGI of the MoF is responsible for preparation and coordination of formal communication between Supreme Audit Institution of Timor-Leste (Câmara de Contas) and Government of Timor-Leste represented by the Ministry of Finance.

III. SCOPE OF WORK

Responsibilities & Performance Indicator

1. Through General Inspector of Office of General Inspection of the Ministry of Finance coordinate all formal communication between Supreme Audit Institution of Timor-Leste (Câmara de Contas) and Government of Timor-Leste represented by the Ministry of Finance;

• Demonstrated high level of proficiency in formal communication between Supreme Audit Institution of Timor-Leste (Câmara de Contas) and Government of Timor-Leste represented by the Ministry of Finance

2. Lead and participate in audits as set out in the internal plan of the Office of General Inspection;

• Compliance with internal audit plan
• Number of audits completed effectively and efficiently

3. Support capacity development of OGI-MoF staff through a range of modalities (e.g. On the job training, formal training, coaching and mentoring); including train the audit staff in the performance of complementary functions related to other audits, investigations, inspections, report writing and monitoring of recommendations;

• Number and range of activities effectively supported ·
• Measurable impact of capacity development activities in OGI ·
• Measurable impact of training on audit staff capacity to undertake variety of audit activities

4. Provide advises to the Ministry of Finance on methods and systems of internal controls; 5. Assist the local staff in updating annual risk assessment and risk based audit in the Public Financial Management (PFM) 6. Interpreting legal documents related to Public Financial Management (PFM);

• Advice/interpretation is specific, accurate, relevant to the context & timely
• The risk assessment and risk based audit of PFM updated annually
• Level of pro-activity in advice/interpretation provided

7. Assist to identify, develop, review and update rules and procedures, manuals, codes of internal audit that will improve administration in the directorates of the Ministry of Finance in accordance with International Standards, Institute of Internal Auditors (IIA) including review the existing modules of GRP-Freebalance

• Number of documented improvements supported
• Provided specific, relevant to the context, accurate and timely
• Rules and procedures, manuals and codes reviewed and updated

8. Assist in fostering a culture of customer-service and client-friendliness within the Ministry including the values of professionalism, accountability, and transparency; Effective role model of Ministry & OGI values

• Stakeholder/client feedback on Adviser and audit team promotion of values
• Number of documented improvements supported
• Rules and procedures, manuals and codes reviewed and updated

9. Other duties as directed.

• Level of responsiveness to ad-hoc requests by the Management

IV. KEY DELIVERABLES

• In accordance with the performance indicators listed above;
• Within four weeks of commencement, develop an Activity Work Plan that is consistent with the relevant activities and key performance indicators of the Ministry’s 5 Years Plan and submitted to Minister of Finance through the Inspector General of the OGI;
• Quarterly Progress Reports to the Minister of Finance through the Inspector General of the OGI, against the agreed Work Plan including assessment of progress in professional development and capacity building through the Inspector General of the OGI;
• End of Assignment Report to the Minister of Finance through the Inspector General of the OGI;

V. PERFORMANCE EVALUATION

The performance of the incumbent will be appraised and evaluated by the Minister of Finance through the Inspector General of the OGI using the Performance Appraisal System put in place and monitored by the Directorate General for Corporate Services, Ministry of Finance. This process will include a probation review within three (3) months of the commencement of the contract, regular reporting, ongoing workplace communications and annual performance appraisal. Key Performance Indicators (KPIs) are in place for all areas within the Ministry and the incumbent’s work will be contributing to the achievement of the priorities as set out in their TOR and in the Ministry’s Five Years Pla