Terms of Reference To Conduct a Study to Assess the Status of Implementation of Audit Recommendations Targeting Selected Central Government Agencies and 16 Local Governments for the last three Financial Years


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ANTI CORRUPTION COALITION UGANDA

Plot 9B Vubya Road, Ntinda

P.O. Box 34238 Kampala

Tel: +256-414-535659; Email: info@accu.or.ug, Website: www.accu.or.ug

Terms of Reference

To Conduct a Study to Assess the Status of Implementation of Audit Recommendations Targeting Selected Central Government Agencies and 16 Local Governments for the last three Financial Years

1.0 ACCU Background

Anti-Corruption Coalition Uganda (ACCU) was formed in January 1999 and formally registered as an NGO under the NGO Statute in 2003. The organization brings together like-minded entities and individual actors whose preoccupation is publicizing, exposing and advocating for curbing corruption in Uganda. ACCU provides a forum through which these actors can enhance their capacities in the fight against corruption as one strong voice and force that can effectively engage government on issues of corruption. Our mission is to empower citizens to actively and sustainably demand for transparency and accountability from public and private sector. ACCU works across Uganda through Regional Anti-Corruption Coalitions and Partners.

2.0 Project Background

ACCU with support from the National Democratic Institute (NDI) is implementing the Strengthening State Responsiveness and Citizen Engagement in Accountability Project. The project aims: To increase the number of accountability recommendations implemented by selected MDAs and DLGs and; To increase citizen participation in demanding for transparency and accountability from state agencies. The project is implemented at selected MDAs and 16 LGs of Kalungu, Kalangala, Wakiso, Kassanda, Kabarole, Fort Portal City, Soroti, Katakwi, Hoima, Masindi, Kabale, Rubanda, Apac, Oyam, Lira DLG and Lira City.

3.0 Assignment Overview

In the system of governance in Uganda, responsibility and accountability go together. The Executive collects, disburses and manages public funds. Each government agency is answerable to the public and the taxpayers, on the manner in which it performs its stewardship functions. The Office of the Auditor General (OAG) is an Institution established under the provisions of Article 163 of the Constitution of the Republic of Uganda. Its mandate, functions and powers are enshrined in the National Audit Act, 2008. The main function of the OAG is to audit and report on the Public Accounts of Uganda and of all public offices or bodies and/or organizations established by an Act of Parliament.

The OAG conducts audits, and investigations to assess the efficiency, effectiveness, and accountability of public sector agencies and their programs. Enhancing and strengthening accountability is the central objective of OAG's audit of public expenditure. Audit reports on the performance of the government provides opportunity to the legislators, public servants, investors, business leaders, citizen groups, media, development agencies, academicians and other stakeholders to know how public funds are spent and to assess the quality of public administration. This allows public scrutiny of Government operations and facilitates an accountable system of governance necessary for efficient service delivery.

In incurring expenditure of public funds, the Executive is required to exercise strict commitment and expenditure control and ensure efficiency and economy of operations in accordance with the intentions of Parliament. It is also required to prepare detailed sets of accounts and financial statements. These are audited by the Auditor-General and the reports are tabled in Parliament. The accountability cycle continues to Parliament with the review of the Auditor-General's Reports, by the oversight accountability Committees of Parliament, namely the Public Account Committee (PAC), Committee on Statutory Authorities and State Enterprises (COSASE) and the Local Government Accounts Committees. The oversight committees’ reports based on consideration of Auditor General’s report is to be laid in the plenary, debated and adopted by Parliament with recommendation to the Executives to act and subsequently submit treasury memorandum to parliament spelling out actions the Executive has taken to address concerns raised. Despite the delays in the formal process in the audit cycle, nothing stops MDAs and LGs in implementing Auditor General’s recommendations which points out areas of improvement in service delivery.

Whereas the OAG has effectively produced and presented the annual Audit Reports to parliament over the years, audit recommendations in these reports are still poorly implemented by MDAs and LGs. Based on this background, ACCU seeks services of a Consultant to undertake a study assessing the status of implementation of audit recommendations focusing on selected MDAs and 16 LGs of   Kalungu, Kalangala, Wakiso, Kassanda, Kabarole, Fort Portal City, Soroti, Katakwi, Hoima, Masindi, Kabale, Rubanda, Apac, Oyam, Lira DLG and Lira City. This study will focus on the last three financial years (2018/2019, 2019/2020, 2020/2021).

4.0 Objectives of the Assignment

  • To analyse and ascertain the status of implementation of audit recommendations focusing on selected MDAs and 16 LGs of Kalungu, Kalangala, Wakiso, Kassanda, Kabarole, Fort Portal City, Soroti, Katakwi, Hoima, Masindi, Kabale, Rubanda, Apac, Oyam, Lira DLG and Lira City.
  • To highlight keys gaps and bottlenecks to implementation to audit recommendations at district and central government levels.
  • To make clear and fack-based recommendations to MDAs and LGs on improving implementation of audit recommendations.

5.0 Nature of Assignment

  • The Consultant will analyse audit reports of three Financial Years (FY) e. FY 2018/2019, FY 2019/2020, FY 2020/2021.
  • Analysis will present trends of compliance and/or non-compliance to the OAG findings and  recommendations in the LGs and MDAs mentioned above for the last three financial years.
  • Conduct interviews related to this assignment with key stakeholders at district and national level.
  • Review and apply relevant literature to complement findings or support analysis.
  • Use Graphs, figures, patterns and statistics to illustrate trends of compliance and non complaince to audit recommendations.
  • The successful Consultant is expected to develop a clear, innovative and creative methodology for this assignment.

6.0 Key Deliverables

The successful consultant is expected to produce the following:

  1. An inception report (with his/her understanding of the ToRs and statement of methodology and financial breakdown).
  2. A first draft of the assessment report.
  3. Make a presentation of the draft report during a stakeholders’ validation meeting in Kampala, organised by ACCU.
  4. Produce a final report (in soft and 2 hard copies).
  5. Generate an extract/summary showing all audit recommendations for the last 3 financial years and thier status of implementation.

7.0 Period of Performance

August 15, 2022 to September 30, 2022.

8.0 Level of Effort Expectation

This Assignment is expected to have an LOE of 30 days.

9.0 Qualifications

The suitable candidate for this assignment is expected to possess;

  • Graduate training in Law, Social Sciences, Economics, Development Studies, Statistics or any other related qualification.
  • At-least 5 years of experience in conducting similar assignments (samples of previous work and referees should be attached to the technical proposal).
  • Excellent knowledge of Uganda’s accountability cycle.
  • Practical knowledge in the functioning of Uganda’s accountability agencies especially the Office of the Auditor General.
  • Knowledge of policy analysis is required.
  • Excellent knowledge and skills in document and data analysis.
  • Strong research skills including analytical and report writing skills.

10.0 Reporting and Supervision

The Consultant shall work closely and report to the Research & Advocacy Manager at ACCU.

11.0 Place of Performance

This assignment will be conducted at selected MDAs in Kampala and the 16 LGs of Kalungu, Kalangala, Wakiso, Kassanda, Kabarole, Fort Portal City, Soroti, Katakwi, Hoima, Masindi, Kabale, Rubanda, Apac, Oyam, Lira DLG and Lira City.

12.0 Submission of Proposals

Interested Consultants should submit their Technical and Financial Proposals to the Executive Director, Anti-Corruption Coalition Uganda, on info@accu.or.ug  with a copy to amarlon@accu.or.ug not later than August 15, 2022.