The purpose of the Iraq Governance and Performance Accountability (IGPA) project is to advance effective, accountable, and transparent governance in Iraq. This USAID effort, implemented by DAI, will work with the Government of Iraq (GOI) at all levels to better respond to citizen needs by supporting reform initiatives and Iraqi change agents on inclusive governance and public sector transparency, accountability, and economy. “Reform initiatives” include support to improve service
delivery functions, public financial management, and open government initiatives. IGPA will support the GOI and the citizens of Iraq in forming partnerships and collaborative efforts to solve problems jointly.
IGPA has four (4) objectives:
1. Enhance GOI service delivery capacity
2. Improve public financial management
3. Strengthen monitoring and oversight of service delivery and public expenditure
4. Support Iraqi change agents (cross-cutting objective)
The Deputy Minister, Ministry of Finance (MOF) approached IGPA/Takamul to request assistance in addressing a significant issue which has arisen in the MOF, Government of Iraq (GOI) ministries, and agencies. Following the issuance of the Pensions Law (No. 26/2019) which mandated retirement for employees over 60 regardless of years of service, over 200,000 federal public sector employees were pensioned in various GOI offices, including over 750 accountants. As expected, this caused a shock to MOF and other GOI offices including all ministries, as they had not prepared for this action and had not trained and built capabilities of new accountants to replace the experienced retirees. This has had the following impacts:
• Overall weakening of financial management in all government departments
• Increase in errors/delays in the preparation of:
o trial balances for departments and institutions
o financial reports
o accounting records and entries
• Lack of sufficient knowledge in accounting procedures related to entries of the daily record, auditing, and monthly reports preparation
The main objective for recruiting the Senior Accounting Auditing Systems Training Consultant is to train and build the capacity of about 400 newly recruited accountants in the governmental accounting and auditing system. Specific objectives include:
1. Assist the Ministry of Finance to build a cadre of trained and skilled junior accountants with knowledge of the governmental accounting auditing systems
2. Prepare and deliver a comprehensive training program for the junior accountants on the governmental accounting auditing systems that can be replicated by the Ministry of Finance’s Accounting and Financial Training Center for future new accountants.
II. Specific Tasks of the Consultancy
Under this Scope of Work, the consultant will work to performing, but not be limited to, the specific tasks specified under the following categories:
Task 1: Develop training design/curriculum and training materials. Under this task, the consultant will prepare a training design plan that will be shared with and approved by IGPA/Takamul prior to the design of any training materials. The consultant will be introduced to the Senior Accounting Training Consultant and will coordinate all training efforts described below with this consultant. The training materials would be prepared in the Arabic Language. It is imperative that training of the new accountants would enhance these government accountants’ capacity to carry their accounting auditing functions consistently, accurately, and with an appropriate manner, applying the international best practice. Upon approval, training materials including PowerPoint presentations, handouts, and exercises on the governmental accounting auditing system. The consultant must also design pre-and post-tests which each new accountant will take, to gauge the efficacy of the training and quantify skills developed as a result of the training. The training materials will be submitted to IGPA/Takamul for approval prior to any training sessions being conducted.
Task 2: Deliver training and capacity building program to the accountants/trainees in coordination with the Ministry of Finance. Under this task, the consultant, after developing training materials, will deliver the training courses and capacity building for the 400 junior accountants from the line ministries, governmental entities provincial government units that follow the governmental accounting and auditing system. The consultant will deliver workshops each of which attending by 50 trainees, and last for 5 working days. Besides, the consultant will prepare a workshop report (1-2 pages) for each workshop delivered.
Task 3: Draft final report. The consultant will prepare and submit a final progress report (7- 10 pages) highlighting the achievements accomplished for each task, recommendations, and lessons learned.
1. Training design/curriculum and materials (PowerPoint presentations, handouts, practical exercises, pre, and post-test). The consultant will submit a training design that includes training topics and an agenda.
2. Deliver the training program in a series of workshops in coordination with the Ministry of Finance. The consultant must submit sign-in sheets and photos of the training.
3. Workshop reports (1-2 pages)
4. Final report (7-10 pages).
Estimated timeframes and deadlines for completing tasks and deliverables under this scope of work will be updated once the consultant is hired in consultation with the DCOP, IGPA/Takamul and the Ministry of Finance Accounting Department. All deliverables are to be prepared in English and Arabic.
IV. Required Qualifications:
• At least a master’s degree in Accountancy, preferably specialised in auditing systems and/or CPA.
• Minimum 20 years of relevant experience in auditing systems/accountancy and in capacity building
• Proven technical knowledge on specific aspects of auding for the public sector accounting
• Excellent training capability, and communication skills with persuasion abilities
• Ability to work together with the short-term senior accounting training consultant, to develop the capacity of the new government accountants.
• Knowledgeable of the Government of Iraq governmental accounting system and auditing, with specific skills in auditing systems.
• 20+ years of experience working as an auditor in a government entity using the governmental accounting auditing systems
• Training and capacity building skills.
• Required native Arabic speaker with basic English language skills.
V. Place of duty and language of deliverables:
The Senior Auditing Systems Training Consultant will be based at project office in Baghdad and /or home.