The Audit and Internal Control Expert will work under the direction of the Public Financial Management Advisor. To fulfill PFMSP’s Year 3 Work Plan Activities, “Education: B.2.1.10 Prepare Internal Control Guidelines for MOEST; B.2.1.11 Conduct workshop to validate the Guidelines, and finalization of the Guidelines; and B.2.1.12 Design and deliver training on Internal Control Guidelines to federal and provincial education staff,” s/he will undertake the following tasks:

1. Review a draft Internal Controls Manual prepared by PFMSP for the Ministry of Education, Science, and Technology (MOEST) to determine:

• Its consistency with existing laws, guidelines, and instructions specifying PFM procedures
  
• Its consistency with international best practices; and 
  
• how well (through organization, content, lay-out, style of writing, etc) it focuses users’ attention on the most common budget execution problems cited in OAG reports for MOEST (or its predecessor agencies) and ways of avoiding/eliminating those problems

3. Conduct discussions with relevant MOEST (and perhaps FCGO) officials to explain the recommendations and finalize a draft for adoption.

4. Design and conduct a capacity building workshop (or workshops) with key MOEST officials and staff who will be responsible for implementing the guidelines.

Required Education, Skills and Experience:

• Masters level in accountancy, finance, economics, or management
  
• Minimum 15 years’ experience in public auditing and/or internal control
• Working experience in the education sector will be an added advantage
• Strong communication skills in Nepali and English languages
• Strong knowledge of MS Office software (Word, Excel, PowerPoint, etc.)
• Ability to work in a multi-cultural environment and good inter-personal skills

Deliverables:

• Written assessment of the current draft Internal Controls Manual, guidelines and recommendations for modifications
  
• A revised draft Internal Controls Manual containing recommended changes.
• Conduct discussions with relevant MOEST (and perhaps FCGO) officials to explain and defend the recommendations; and finalize a draft for adoption.
• Workshop design and presentation and discussion materials for a capacity building workshop (or workshops) with key MOEST officials and staff who will be responsible for implementing the agreed-upon revised guidelines/Manual.
• A consultant report (a) summarizing tasks performed and results achieved (b) provides recommendations for follow-on activities, including those to achieve improved internal control and internal audit practices; and (c) Annexes with the revised guidelines and training materials.

Task Completion Timeline:

• The work should be completed by April 1, 2019.