EU-TAC Pre Expenditure Verification Consultancy at WaterAid

Introduction

WaterAid is an international non-for-profit organization dedicated to helping people

break free from poverty and disease, unlock their potential and change their lives for good through improved access to clean water, decent toilets and good hygiene. WaterAid started because no charity like us existed and we’ll end when no charity like us is needed. In the meantime, we’re resolutely focused on transforming lives through these three life-saving essentials of clean water, adequate sanitation and good hygiene.

WaterAid Nigeria collaborates with partners to develop models, strengthen institutional

capacities, secure changes in policies and practices and influence decision makers for

enhanced sector governance and performance. We work with local authorities and the national Government to set standards for water and sanitation systems, promoting good sanitation and hygiene practices to communities and schools to ensure lasting changes.

WANG partners with experts and communities to set up cost effective and sustainable projects using simple, suitable and durable technology that can be managed by the communities themselves and that will last long into the future, helping to support health, education and livelihood. We work with local implementing partners to provide sustainable services and train Water, Sanitation and Hygiene Committees (WASHCOMS) and local artisans. We seek to achieve sustainable and transformative change for citizens on these basic human needs by working with other key sectors to integrate water, sanitation and hygiene into their development plans and

strategic priorities

WaterAid started its operation in Nigeria in 1995. Since then it has successfully executed several intervention programme as outline by its objectives and has made impact in the lives of the very poor. WaterAid with the country office in Abuja currently works in Bauchi, Enugu and Plateau States with funding from various donors and partners.

Our influencing work is aimed at making decision makers and governments to increase their commitment to providing these basic services for all. We have also continued to develop effective systems for accountability, management and good governance that promote learning, innovation, sustainability and ethical working practices.

Project Background

The 2-year, EU–funded Technical Assistance to Civil Society Organisations (EU TAC) project is aimed at improving the capacity of Civil Society Organisations (CSOs) to drive the governance of public sector Water, Sanitation and Hygiene (WASH) service delivery in Plateau state and in Riyom and Shendam Local Government Areas (LGA).  This is expected to be achieved by continuous training and coaching of the Civil Society Organisations to understand policy development, support development of sector documents, participate in governance processes, train community structures on WASH rights demand, implement electoral advocacy campaign, and facilitate budget advocacy.

The project has three main objectives- i) CSOs have improved capacity to implement relevant sections of the state Water Resources and Sanitation policy (ii) CSO networks and their members effectively support Plateau State WASH sector institutions to fulfil their mandates as outlined in the Water Resources and Sanitation policy and (iii) CSOs support communities in Ryom and Shendam LGA to achieve improved water and sanitation governance.

WaterAid is implementing this project in partnership with its co-applicant NEWSAN and other associate applicants –CBD-NGO and WASHMEDIA.

Purpose

WaterAid as a beneficiary of the EU Technical Assistance to CSOs grant to implement WSSSRP III, is required to submit to the contracting authority- National Authorizing Officer an expenditure verification report after the submission of the final report. However, the purpose of this pre-expenditure verification is to assess WaterAid compliance to the terms and conditions set out in the Grant Contract to forestall against ineligible costs at the end of the project.

In addition, the pre-expenditure verification will assess the compliance of both the Co-Applicant and Associate partners implementing the project in Plateau –NEWSAN & CBD-NGO – Riyom & Shendam.

Responsibilities of Auditor

The Auditor is responsible for performing agreed-upon procedures as specified in these TOR and submitting a report of factual findings to WaterAid. Procedures to be performed are:

Obtaining a sufficient understanding of the Grant Action and the terms and conditions of the Grant Contract.

Verify the eligibility of Expenditure claimed by WaterAid in the period covered by the pre-verification.

In arriving at this report, the auditor shall also consider the following matters:

100% vouching of all payment vouchers (approximately 450 transaction) for the period;

Check staff/personnel records for HR costs;

Review procurement documents and process;

Review correspondence with the donor;

Check that the interim financial report and subsequent expenditure under the period being verified are in line with the Donor budget.

Whether they have obtained all the information and explanations that to the best of their knowledge and belief they consider necessary for the purpose of the verification exercise.

Person Specification

By agreeing to these ToR the Auditor confirms that he/she is a Chartered Accountant who has had previous experiences doing similar assignments of handling expenditure verification audits or has managed EU project finance and documentation.

Scope of Work

Financial Management

1. Transaction Processing Review

Review of financial documents in compliance with organization procedures and donor rules.

Review effort reporting of EU TAC staff

 General Management

1.    Procurement Process Review

Review procurement process to ensure compliance with WANG procurement processes and procedure & donor compliance policy

2.    Human Resources Management

Review of Human Resource management personnel file kept for EU TAC staff.

Asset Management

 Review Asset register for fixed asset purchase by the grant.

Indirect Costs

Review cost sharing of overhead expenditure.

Reporting

The report on this pre-expenditure verification should describe the purpose, the agreed-upon procedures and the factual findings of the engagement in sufficient detail in order to enable WaterAid to understand the nature and extent of the procedures performed. The report would also provide a detailed recommendation on the way forward for major non-compliance with EU regulations.

The report would be in two stages – presentation of findings to the Head of Finance and Information Technology and a final report addressed to the Country Director. A meeting would be held between the Auditor and the Senior Management Team of WaterAid Nigeria to discuss the final report and provide clarifications as required.

Duration of Assignment

The pre expenditure verification exercise is expected to be completed and report provided by the Auditor to WaterAid within seven (7) working days from the commencement of the assignment.

Selection/Engagement of Auditor

The Auditor must clearly state the methodology he/she would adopt in carrying out the pre-expenditure verification exercise.

Also the Auditor must submit a detailed work plan on how he intends to conduct the assignment. The Auditor should also submit a detailed costed budget.

You are required to submit  a proposal which should include expression of interest ,evidence of similar work done previously, budget,detailed workplan  and CV of consultant

This should be submitted to procurementng@wateraid.org on or before Monday 1 July, 2019.