Consulting Firm to Help Institute Financial Internal Controls within the Organization at Civil Society Scaling-Up Nutrition in Nigeria (CS-SUNN)

Background
The Partnership for Improving Nigeria Nutrition Systems (PINNS) is a project designed to strengthen the Nigeria nutrition systems to be more Result-driven, Effective, Serviceable, Efficient and Transparent (RESET). This is to facilitate the delivery of Nutrition interventions and to hold government accountable on commitments made to allocate, release and use transparently funds for implementation of high impact Nutrition interventions in Nigeria through evidence-based advocacy.

Malnutrition in Nigeria is caused by several factors including lack of food, improper feeding and caring practices, economic and political structures, low status and lack of education among women, etc. Therefore, a multi-sectoral approach is required for a reduction and eventual eradication of the scourge. The UNICEF conceptual framework (UNICEF 2013) brings to the fore the need for multi-actors, disciplines, sectors and systems in this effort as evidence increasingly suggests that solving malnutrition can benefit from a systems approach (WHO 2009; Hammond & Dube’ 2012).

PINNS project adopts a systems approach to strengthening bodies burdened with the responsibility of reducing malnutrition in Nigeria. It pays attention to the unpredictable interaction among factors, sectors, disciplines and determinants of nutrition, bringing to the table key tools and technical support required for the effective coordination and implementation of programs. PINNS seeks to focus on strengthening governance, policy implementation, effective coordination, financing, building the capacity of state actors, generation and effective communication of evidence and promoting accountability. This collective effort will contribute to a reduction in malnutrition, thereby improving the nutritional status of Nigerians, particularly women and children. The organizational capacity of CS-SUNN to become a leading voice on nutrition advocacy in Nigeria by deepening expertise gained from the Partnership for Advocacy in Child and Family Health (PACFaH) project and building new ones is also one of the goals the project intends to achieve.

Rationale

• Internal controls play an integral role in the success of any organization.
• CS-SUNN being a growing organization, and in-line with its growth and development plan seeks to strengthen its internal control system to meet international best practice.
• It seeks a system that will provide reasonable assurance to its Management (Board of trustees, Steering Committee and Secretariat Management) regarding the achievement of its set objectives in effectiveness/efficiency of operations, reliability of financial reporting and compliance with applicable laws and regulations of the organization and the country.
• CS-SUNN, thus requires the services of a reputable firm to support it develop and institutionalize an internal control system in line with of international best practice.

Purpose of Assignment

• The purpose of this assignment is to engage a financial management firm to set up and monitor Internal controls system designed to review, strengthen and recommend rules, policies, and procedures that will ensure increased efficiency and strengthen adherence to policies.
• The firm will also guide the implementation of these processes, whilst working closely with and building the capacity of CS-SUNN finance, administration and all relevant units within the organization.

Specific Tasks
The firm is expected to access, review and update CS-SUNN’s existing internal controls to meet standard best practice in five kay areas:

• Institute control environment in terms of attitude of the organization, management, and staff regarding internal controls.
• Conduct risk assessment evaluating whether management has identified its riskiest areas and implemented controls to prevent or detect errors or fraud that could result in material misstatements.
• Review and Institute control activities e.g. policies and procedures that help ensure that Steering committee and management’s directives are carried out.
• Review and institute Information and communication procedures that clearly states/explains information technology, accounting, and communication systems and processes. This will include internal controls to safeguard assets, maintain accounting records, and back up data.
• Institute control Monitoring systems that defines how CS-SUNN monitors its controls and makes changes when they aren’t working

Expected Outputs
By the end of the assignment the following outputs will be expected:

• Reviewed controls; procedures, policies, risk management processes, and updates in line with international best practice
• Bespoke internal control system developed for CS-SUNN in line with international best practice.
• Training to Internalize control systems among staff members to promote effectiveness and efficiency of its operations
• Internal control system manual with monitoring templates developed and used;
• Conduct bi-annual process reviews and report organizations progress at institutionalization designed control system.

Timing of Consultancy

• The duration for the assignment is a total of 25 working days plus 5 months of monitoring and initialization of internal control system. Initial 25 days assignment must be completed and final submissions made by close of business on the 3rd of August, 2018.

Type of Consultants Required

• The consulting firm should have more than 10 plus years of experience in internal audit, and risk / controls assessment and management projects,
• Have a satisfactory quarterly control rating from the Institute of Chartered Accountants of Nigeria,
• Have affiliation with global recognized professional firm of accountants,
• Provide on request credentials on Internal Audit Experience in the public Sector (including donor funded Government Projects).
• Firm’s experience of working on similar projects in the country for public/private sector is required to show firms competence in handling assignment.