Улсын секторын нягтлан бодогчдын УСНББОУС-ын мэдлэгийг үнэлэх хөндлөнгийн үнэлгээ хийж, дүгнэлт гаргах дотоодын зөвлөх
Урилгын дугаар: B21/CS/025
Захиалагч: Сангийн яам
Зарын төрөл: Зөвлөх үйлчилгээ
Зарласан огноо: 2021-06-10
Дуусах огноо: 2021-06-24 15:00:00  

Зарын урилга

A. BACKGROUND OF THE PROJECT AND THE ASSIGNMENT

Mongolia received a credit from the International Development Association (IDA) for the Strengthening Fiscal and Financial Stability (SFFS) Project. The Objective of the SFFS Project is to contribute to the Government of Mongolia’s efforts to strengthen fiscal and financial stability and improve the quality of expenditure. The project is designed into five components: (I) Strengthening Macroeconomic and Fiscal Management; (II) Improving the Efficiency of Public Financial Management; (III) Enhancing Financial Sector Stability; (IV) Strengthening the Social Protection System; (V) Project Management and Monitoring. The objectives are to Strengthening fiscal responsibility and implementing relevant policy measures, improving fiscal discipline, strengthening the resiliency of the banking system, improving public expenditure quality in social protection, providing support for Project implementation, coordination, monitoring, and evaluation, including, inter alia, audit arrangements, reporting requirements, procurement, and financial management activities respectively. For more details, please refer to the Project Appraisal Document Report No. PAD2269 . 

Subcomponent B2 of the SFFS project aims to increase budget comprehensiveness and transparency through better control, reporting and expansion of the government’s integrated financial management information capabilities. Under the subcomponent, the Accounting Policy Department (APD) and the Treasury Department of the Ministry of Finance (MOF) have been undertaking an ambitious agenda towards improving public sector accounting and reporting.

Good accounting and financial reporting practices, which meet international standards, can serve as the basis for good governance and the provision of high-quality financial information to users of financial statements (government, citizens, development partners, international investors, etc.). Mongolia has been working for the last 20 years with the support from international donor organizations to achieve compliance with the international accounting and auditing standards since the requirements were legalized in 1993. The most recent amendments to the Accounting Law in 2015, as well as the approval of the Integrated Budget Law in 2011, reinforced the requirement to comply with the international standards.

Even though efforts to improve accounting and reporting for public sector entities have been successful in certain areas, the following issues still remain: (i) the government’s accounting basis is not yet full accrual, (ii) IPSASs are not fully implemented, and (iii) the quality and importance of the Government’s consolidated financial statements are undermined because SOEs with less than 90% ownership, but are material to the financial statements, are not consolidated into the Government’s consolidated financial statements. 

Furthermore, among the issues faced in improving public sector accounting and reporting, training and professionalization of accounting professionals play an important role. In an attempt to address these issues related with education, training and professionalization of accounting professionals, within the scope of its functions under the provision 17.1 of the Law on Accounting, APD of MOF has been taking actions aimed at strengthening the capacity of the professional accountants in the public sector focused on improving their accounting knowledge and skills as well as professional ethics and attitude. Furthermore, the APD, with support of the SFFS project, has organized development of the relevant regulation as well as the test banks to be used for assessing students’ knowledge and skills in accounting subjects and public sector accountants’ knowledge in the IPSASs.

As a next step towards addressing the education-related challenges, the APD plans to conduct pilot independent assessments of students’ knowledge and skills in accounting subjects as well as public sector accountants’ knowledge of the IPSASs. The independent assessments would contribute to the following i) universities in evaluating their training quality for further improvements and ii) public sector accountants in gauging their knowledge of the IPSASs to identify areas of further improvements as well as public entities in determining their accounting staffs’ level of professional qualifications as factor for their performance evaluation and incentives.

B. OBJECTIVE OF THE ASSIGNMENT

The objective of this assignment is to provide support to the MOF in conducting pilot independent assessments of the public sector accountants’ knowledge of the IPSASs with a view to preparing a report on the pilot independent assessment results and providing recommendations for improvement to the relevant central administrative bodies.

C. SCOPE OF THE WORK

The consultant will undertake tasks including, but not limited to, the following under the supervision of the other national consultant (team leader):

Task # 1: Planning the pilot independent assessment:

• Develop a blueprint for the examination materials to be used for assessing the public sector accountants’ knowledge of the IPSASs.

- Review the resolutions of the Cabinet no. 382 (dated December 19, 2018) and 151 (dated April 29, 2020);

- Consult with the other national consultant/team leader and the APD of the MOF with regards to developing a blueprint for the examination materials; 

- Develop a draft blueprint of examination materials based on the above-mentioned activities; and

- Introduce the draft blueprint to the other national consultant/team leader and the APD of the MOF and incorporate their comments and suggestions into the relevant deliverable.

• Determine the population and sample of accounting professionals to be covered by the pilot independent assessments. 

- Obtain the data on the total population from reliable sources and ensure the accuracy of the data;

- Determin the appropriate methodology for calculating an optimal sample size that can represent the total population to provide an objective conclusion;

- Calculate the sample size to be covered by the pilot using the methodology determined above; and 

- Prepare a list of accounting professionals to take the examination along with the necessary information based on the database generated by a reliable source such as the Treasury Department (TD) of the MOF.

• Determine a suitable modality form for the examination, either online or paper-based based on the comparison of criterias, factors and circumstances.

- Determine criterias, factors and and circumstances be used for comparing alternatives;

- Select a suitable modality for the examination based on the comparison of the alternatives and consultation with the other consultants and the APD.

• Develop examination materials in accordance with the blueprint developed as required above while considering the points including, but not limited to, the below:   

- Determine the number of versions of the examination materials to be developed based on the examination format, sample size and other relevant factors;

- Prepare examination material using the existing test bank owned by the APD of the MOF; 

- Develop additional questions/problems in accordance the blueprint for the examination materials;

- Introduce the examination materials to the other national consultant/team leader and the APD of the MOF and incorporate their comments and suggestions into the relevant deliverable; and

- Ensure accuracy and confidentiality of the examination materials.

• Organize pre-assessment meeting with representatives from relevant governmental organizations to provide information on the purpose and organizational matters of the pilot independent assessment. Incorporate their comments and suggesstions into the relevant planning.   

• Develop a detailed plan on activities required for carrying out the examination activites including, but not limited to, the ones listed below: 

- Organization of activities to monitor the examinees;

- Make a schedule for carrying out the examination;

- Organization of activities related to answer sheets such as complete collection, sealing, grading, and storage of answer sheets;

- Liaise with and cooperate with public sector entities on the organizational matters such as ensuring the accuracy of the information of the accountants who will take the examination and full attendance of the examination etc.;

- Organization of activities around IT system and equipments etc to be used for the examination; and

- Introduce the draft detailed plan to the other national consultant/team leader and the APD of the MOF and incorporate their comments and suggestions into the relevant deliverable.  

Task # 2: Carrying out the pilot independent assessment:

• Carry out and organize the pilot independent assessment in accordance with the plan developed under the Task # 1 above; and 

• Ensure the grading of the examination is performed adequately and ethically.

Task # 3: Reporting on the pilot independent assessment:

• Conduct a comprehensive analysis on the pilot independent assessment results and provide objective conclusions on the public sector accountants’ knowledge of the IPSASs;

• Introduce the progress and results of the comprehensive analysis to the other national consultant/team leader. and the APD and incorporate their comments and suggestions into the relevant deliverable;

• Provide inputs to the other national consultant/team leader in developing policy recommendations for improving the accountants’ knowledge of the IPSASs and for organizing regular independent assessments, going forward, of the public sector accountants’ knowledge of the IPSASs in compliance with the resolutions of the Cabinet no. 382 (of December 19, 2018) and 151 (dated April 29, 2020); and

• Finalize the report on the pilot independent assessments incorporating all the necessary comments and suggestions. 

D. DELIVERABLES 

Based on the contracted assignment and detailed contract implementation plan approved by the client, the consultant’s deliverables will be as follows:

Deliverable 1: A blueprint of the examination materials to be used to assess the public sector accountants’ knowledge of the IPSASs.

Deliverable 2: Examination materials developed in accordance with the blueprint.

Deliverable 3: Detailed plan on conducting the pilot independent assessment.

Deliverable 4: Report on the independent assessment conducted. The report should be prepared with the following content at the minimum:

A. Executive summary 

B. Background

B.1. Statement of the problem

B.2. Objective of the independent assessment

B.3. Significance of the independent assessment

B.4. Scope/Limitations

C. Methodology and approach of the independent assessment

C.1. Independent assessment design

C.2. Independent assessment areas

C.3. Population and sample of the analysis

C.4. Instruments

C.5. Data collection techniques and the comprehensive analysis

D. Results and findings with sufficient and appropriate details and analysis

E. Conclusions and preliminary recommendations

References

Appendix

The Consultant will receive formal feedback and comments on each deliverable within 2 weeks after submission from the team leader and the APD.

E. CONSULTANT’S QUALIFICATIONS/SELECTION CRITERIA

Education and Knowledge:

• A suitable candidate must have a master’s degree in accounting;

• Proven knowledge of the IPSASs; and

• Professional qualifications such as ACCA/CPA/CIMA or similar will be considered as a plus.

Experience: 

• Incumbent should have at least 3 years of direct relevant experience in accounting;

• At least 2 years of relevant experience in analytical and research work; and

• Excellent report writing and communication skills.

Other skills: 

• Excellent interpersonal skills with the ability to function effectively and collaboratively in a team environment and high integrity and accountability; and

• Be proficient in PC-based applications such as Word, Excel and data management, and have excellent web research and navigation skills.

F. INSTITUTIONAL ARRANGEMENTS

The MOF will provide office space or equipment for the consultant as deemed necessary. The Consultant will have access to all the necessary data/information that the MOF could provide for this assignment. The Consultant will work under the direct supervision of the team leader/national consultant and in close cooperation of the other team member/national consultant.   

G. SUPERVISION AND REPORTING 

The Consultant will report to the Director-General of the APD of MOF through the team leader/national consultant and will work on a daily basis with officials appointed by the APD on technical matters relevant to the assignment. The Client will also appoint officials to monitor the contract implementation. Appointed MOF officials will be responsible for the coordination of activities under the Contract, for reviewing and accepting Deliverables to be submitted by the Consultant.   

H. CONTRACT DURATION AND PAYMENT SCHEDULE 

The consultant’s assignment is expected to commence in July 2021 and expected to be completed within a period of 4 months. 

Remuneration will be released upon satisfactory submission and acceptance by the APD of the following deliverables sequentially as per the schedule below while reimbursable costs will be released based on supporting documents as mentioned in Section C above: 

Deliverable 1 specified in Section D: 25% of the total remuneration;

Deliverable 2 specified in Section D: 25% of the total remuneration;

Deliverable 3 specified in Section D: 25% of the total remuneration; and 

Deliverable 4 specified in Section D: 25% of the total remuneration.

If you possess the above qualifications, please submit the following documents via email to procurement@sffs.mn:

1. Cover letter indicating why she/he considers her/himself suitable for the position.

2. Detailed CV highlighting relevant skills/experience.

3. Copy of diplomas or certificates; and,

4. 2 reference letters from previous last two employers no later than 15:00 PM, June 24, 2021.

The consultant will be selected in accordance with the World Bank’s Procurement Regulations for IPF Borrowers (July 2016).

The submitted documents will not be returned to the applicants. Please be noted that incomplete applications would not be considered for evaluation. Only selected candidate will be contacted.

Address for submission of Expression of Interest: Attention to Ms.Ariunaa.G, Procurement Specialist, Strengthening Fiscal and Financial Stability Project, Address: Room #205, Negdsen undestnii 8/2, 4th khoroo, Chingeltei District, Ulaanbaatar, Mongolia. Tel: 70120582 or via email to: procurement@sffs.mn

Холбоо барих

70120582

Хавсралт

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