Location: Mogadishu, Somalia

Position: External Audit – BSP

  1. Background 

Adam Smith International is implementing an EU technical assistance project “Technical Assistance to Support Budget Support Operations, Somalia”, to contribute to building effective, accountable and inclusive institutions at all levels of the federal state of Somalia, and achievement of the strategic objective of the National Development Plan (NDP) for “Developing a functioning public administration that is able to deliver quality services efficiently and consistently to all citizens across the whole territory of the Federal Republic of Somalia.” The areas of focus for technical assistance include building capacity for monitoring and reporting on Budget Support performance indicators, enhancing the capacity of the Office of the Accountant-General (AG) to improve PFM, cash management, enhancing the oversight capacity of the Office of the Auditor General, enhancing capacity of the Federal Parliament of Somalia to perform its legislative oversight role, and improving coordination with stakeholders.  The project started in February 2019, and will run for 29 months until mid-2021.

The core project team comprises Senior Experts in the fields of macroeconomics, Audit, Legal Affairs and Public Financial Management, whose work will be complemented by short-term experts in targeted areas of PFM.

This TOR is for expert/s who possess experience/expertise in the field of External Audit to work closely with the project’s Audit Expert and Office of the Auditor General of Somalia (OAGS), to provide technical assistance to support building capacity, competencies and procedures of the OAG for the effective conduct of its audit responsibilities. 

Overall objective 

The overall objective of this programme is to contribute to building effective, accountable and inclusive institutions at all levels of the federal state of Somalia. Thus it contributes to the strategic objective of the National Development Plan (NDP)  

“developing a functioning public administration that is able to deliver quality services efficiently             and consistently to all citizens across the whole territory of the Federal Republic of Somalia.” 

The purposes of this programme are as follows:

  • To support, in complementarily with other ongoing initiatives, the strengthening of the relevant Somali institutions to adequately manage the different phases of the budget cycle (formulation, enactment, execution and expenditure management, oversight);
  • To facilitate policy dialogue in-between and at the federal government level and federal member state level in the framework of the SRBC;
  • To ensure an effective communication on EU budget support

Results to be achieved (which are linked to the project’s 5 components) 

Result 1:  Strengthened capacity of the Ministry of Finance and improved coordination arrangements with relevant institutions to support the organization of the six-monthly steering committees and to ensure performance in the areas of SRBC eligibility criteria and relevant variable tranche indicators as well as for timely and qualitative reporting in particular in the view of the preparation of the SRBC tranche release requests.

Result 2:  Enhanced capacity of the Office of the Accountant General to improve PFM, to implement effective and efficient payment processes, to enhance internal financial and compliance controls, to ensure sound overall cash management and to prepare quarterly and annual financial reports;

Result 3: EU observer role at the Cash Management Committee is effectively delivered;

Result 4: Enhanced oversight capacity of the Office of the Auditor General, with particular focus on the delivery of annual compliance and financial audits of the National Budget and including facilitated implementation of the new legal framework.

Result 5: Enhanced capacity of the Federal Parliament of Somalia (and in particular its Budget and Finance Committees) to Review, adopt, approve and close of the National Budget; Exercise scrutiny of the expenditure of the federal institutions and agencies and of the taxation and revenue collection; Review the draft laws and policies on budgeting and finance referred to the Budget Committees; Take in consideration citizens’ concerns.

Result 6:  Effective communication and visibility of EU budget support towards all stakeholders (in particular FGS Ministry of Finance and Line Ministries, Federal Member States, and the civil society and Somali population at large) and EU citizens.

Result 7:  Enhanced capacity of the federal member state’s administrations facilitating the implementation of expected reforms and contributing to increased performance of the overall public administration.

II. The Office of the Auditor General (OAGS) as the SAI

As the Supreme Audit Institution, the OAGS plays a crucial contributory role in promoting and ensuring good governance in Somalia. The Office is responsible for independent auditing of the National Reserve, all public accounts, public offices, sub-national governments, funds, projects and programs, state owned enterprises and similar institutions in which the FGS has controlling interests and report to Parliament with copies to the President and the Prime Minister

To advance the urgently needed reforms, the OAGS developed a 4-Year Strategic Plan (2017-2020). The Strategic Plan helps the Office to achieve the aspirations of the Provisional Constitution and the Somalia National Development Plan. The Strategic Plan is ambitious as it has 6 specific goals, namely: (a) producing timely, relevant and high-quality reports in accordance with international auditing standards; (b) strengthening internal governance for efficient and effective delivery of audit services; (c) strengthening external coordination; (d) developing professionally qualified audit cadre; (e) putting in place adequate ICT infrastructure for delivery of audit services; and (f) putting in place a modern legal and regulatory framework that enhances independence and widening audit mandate.

III. Duties

The specific objective of this assignment is to support the OAG and work closely with the project SKE and Office of the Auditor General of Somalia (OAG), to provide technical assistance to support building capacity and, competencies of the OAGS staff in audit related matters. This includes deepening adoption of ISSAIs, and more specifically full adoption of the developed: (a) Compliance Audit Manual (CAM), and (b) Financial Audit Manual (FAM). Furthermore, to support implementation of the Audit Flow (computerised audit methodology) for the OAGS.

The expert will be responsible  to the project Audit SKE and AG for providing technical guidance, training, capacity building and support to designated staff of the OAG and to assist in the effective implementation of the office’s work, including the following:-

  • Providing in-house training to the rest of audit staff and deepening adoption of CAM & FAM;
  • Providing training on Cash-basis IPSAS to all audit staff;
  • Providing technical assistance to audit staff in carrying out any financial audits;
  • Providing technical assistance, with the support of AFROSAI-E, in the use of audit flow (computerised audit methodology) for the OAGS;
  • Providing technical assistance in planning for the forthcoming round of audits for the FY ending 31 December 2020 (both compliance, financial and project audits);
  • Providing technical assistance to audit staff in carrying audits during the first quarter of 2021; and
  • Undertake any other tasks related to the assignment’s successful implementation.
  1. Outputs/Deliverables
  • An overall audit plan for the forthcoming round of audits for FY ending 31 December 2020. The plan should include different types of audits – compliance audits, financial audits, and project audits to be conducted in 2021 in accordance with ISSAI;
  • An in-house training conducted on Cash-basis IPSAS;
  • Progress report with the adoption and implementation of audit flow by audit staff;
  • Any financial audits conducted unto the end of April 2021;
  • Perform any other tasks relating to the assignment’s successful implementation;
  • Any other reports as may be required from time to time by the Auditor General and the SKE; and
  • End of assignment report – at the end of April 2021.
  1. Timeframe

The work will take place between September/October 2020 and April 2021 in Mogadishu.

  1. Qualification and skills:

The following qualifications and skills are mandatory: –

  1. A Degree or equivalent academic qualification (university or similar institution) in Public Administration, Accounting, Law, or equivalent professional qualification.
  2. Professional Accounting Qualification e.g. ACCA, CPA, CIPFA, or CIMA are highly desirable.
  3. 5 – 7 years of professional audit experience with a SAI and or with a recognised accounting firm at audit manager level or equivalent.
  4. Demonstrable understanding of both ISSAIs and Cash basis IPSAS.
  5. Demonstratable ICT literacy, particularly with computerised audit software.
  6. Spoken and written fluency in English and Somali

VI. Other General Professional Experience 

The following are additional essential skills: –

  1. Good communications skills, being able to communicate effectively and diplomatically with a wide range of contacts, including public speaking skills
  2. Good judgement in dealing with complex and sensitive issues and ability to build relationships with multiple and diverse actors.
  3. Work experience in Somalia or region will be an advantage.
  4. Similar experience in a developing or fragile country is essential.

Somali Nationals are strongly encouraged to apply.

VII. Work Place and Timing

The assignment will take place between January 2021- June 2021 in Mogadishu.

VIII. Reporting

The expert will report functionally to the OAG and BSP Audit SKE, and administratively to the Team Leader of the EU Budget Support Project.

Total Days requested for this approval: 150 days with extension subject to satisfactory performance.
Assignment period: January – June 2021


All applications should be sent to bsprecruitment@adamsmithinternational.com by Thursday, 14th January 2021 at 6:00pm East African Time (EAT)