1 Background of CBM and CORSU
1.1. About CBM
CBM is an international Christian development organization whose primary purpose is to improve the quality of life of the world’s poorest persons with disabilities and those at risk of disability.
CBM works with partner organizations in low income countries to both develop and ensure that persons with disabilities and their families have ready access to affordable and comprehensive health care and rehabilitation programmes, quality education programs and livelihood opportunities.
Working with persons with disabilities, CBM advocates for their inclusion in all aspects of society, and for the inclusion of disability in international cooperation.
Refer to www.cbm.org for more details
1.2. About CORSU
CoRSU was established in 2006 as a private nonprofit, non-government organization in Uganda after extensive consultation with various stake holders. It is a Ugandan initiative which was encouraged and supported by CBM with the main aim of expanding and improving the rehabilitation services for children and people with disability.
The primary focus is on children with physical impairment for whom CoRSU provides orthopedic and plastic/reconstructive surgical interventions and rehabilitation services. CoRSU provides free surgery for CWDs below 17 years of age; parents/guardians are expected to contribute towards hospital stay (accommodation and food).
Vision
The Vision of CoRSU is that people with disability in Uganda are able to access rehabilitation services that improve their quality of life and that they are fully integrated in society.
Mission
CoRSU’s Mission is to be a key player in Uganda in preventing disability and reducing the consequences of impairment, through the provision of accessible, affordable, appropriate quality medical, therapy and community rehabilitation services for people with disability, prioritizing children.
Refer to www.corsu-hospital.org for more details.
2 Introduction
The following are the Terms of Reference (‘ToR’) on which CBM Africa East agrees to engage the Consultant to perform a comprehensive assessment and to report in connection with the above partnership.
This ToR has been prepared solely for the use of the Consultant and CBM Africa East and must not be disclosed to unauthorized persons or organization without the approval by CBM Africa East Regional Office.
3 Aims of the Assessment
The overall aim of the assessment is to establish effectiveness of the partnership and partner performance in relation to the program implementation, financial management, project internal controls and monitoring procedures and compliance with mutual corporation agreements.
Specifically, the assessment will include but is not limited to the following:
(a). Program Operations:
Strategic relevance of the partner for CBM
• Contributes / has potential to contribute to the programme objectives of CBM GPS II
• Works within national policy context
• Has clear understanding of role in the wider Disability and Inclusive Development (and other cross-cutting themes) context
Operational capacity/adherence to CBM standards
• Adheres to deadlines as per contractual obligation
• Delivers quality reports + adheres to CBM F&O standards and own financial policies and procedures manuals.
• Good budget utilisation rate for CBM funds (>90% including accountability)
• Solid and realistic planning (eg. Inclusive Project Cycle Management) for both designated and undesignated CBM funds
Organisational capacity and governance
• Has a written constitution and well defined governance and executive functions including organizational structure
• Financial and operational Internal control systems in place and up to date
• Adheres to in-country legal requirements; registration status
• Human Resource, Finance, etc. standards/policies in place
• Adheres to Child Safeguarding standards and policies
Programme Quality
• Delivers outputs and outcomes in (cost) effective manner- Value For Money (VFM).
• Existence of Strategic Plan; M&E Frameworks; Tools and Guidelines/Manuals
Inclusion
• Human Resource policies and internal processes
• Contribution to creating inclusion awareness
Assets safeguard
• Verify the existence, ownership and registration of assets purchased by CBM funds. Examine the fixed assets register if it identifies the individual assets, number, description and value. Verify procurement process and procedures, that is, management and control of Project fixed assets such as vehicles, equipment, land purchase, building construction etc.).
(b). Financial
CBM funds
• The Project funds provided by CBM have, in all material respects, been used in conformity with the applicable Contractual Conditions as per the CBM Standard Contract and Partnership Framework Memorandum
• Cash and bank management (treasury).
• Accounting and financial reporting (including underlying transaction processing systems and financial ledgers)
• Computerised information systems (IT)
• Budgetary and expenditure control (including procurement process and procedures)
• Human resources and payroll processes.
Internal control systems
• The Internal Control System set up and operated by the Partner for the purpose of managing risks to the achievement of the objectives of the Project.
• Risk analysis (both internal and external)
Fraud and corruption
• Evaluate possibilities of fraud and corruption, embezzlement, false misrepresentations and/or expenses incurred for purposes other than the purposes of the project. This will include the procurement procedures for goods and services in place.
• Risks of material errors or misstatements whether caused by error or fraud.
• Quantify potential financial loss if any.
Other matters
• Implementation of the CBM recommendations related to finance and operations following monitoring visits or project coordination discussions.
• Evaluate the outstanding payments being claimed by service providers or through internal borrowing.
• Contingent liabilities that may arise due to Partner’s non-compliance to local regulations such as tax and compliance to registration requirements.
• Other sources of funding and initiatives to increase revenue
4 Consultancy Standards and Guidance
The successful consultant will conduct the financial assessment process in line with:
• The IFAC International Standards on Auditing (‘ISAs’) for Audits of Historical Financial Information insofar as these can be applied in the specific context of an assessment
• IFAC International Standard on Assurance Engagements.
• The IFAC Code of Ethics for Professional Accountants (issued by IFAC’s International Ethics Standards Board for Accountants (IESBA), which establishes fundamental ethical principles for Auditors with regard to integrity, objectivity, independence, professional competence and due care, confidentiality, professional behaviour and technical standards;
• The IFAC International Standards on Quality Control (ISQCs), which establish standards and provide guidance on an auditor’s system of quality control.
5 Requirements for the Consultant
5.1 General Principles
By agreeing to these Terms of Reference the consultant confirms that he/she meets the following conditions:
• The consultant and/or the firm are a member of a national professional body or institution duly registered as per the laws of the land.
• The consultant is and/or the firm is in good standing within its regulatory institution or national body.
5.2 Qualifications, Experience and Team Composition
Qualifications and Experience
The Consultant will engage staff with appropriate professional qualifications and suitable experience with Program Assessment and Financial Audit, in particular with experience of huge programs comparable in size and complexity to the Partner. In addition the team as a whole should have:
• Experience with assessments and audits of development aid programs and projects funded by national and/or international donors and institutions.
• Must be a member of a relevant professional body.
• Sufficient knowledge of relevant laws, regulations and rules in Uganda. This includes but is not limited to taxation, social security and labor regulations, accounting and reporting.
• Fluency in English.
Curricula Vitae (CVs’)
The consultant will provide CBM Africa East with CV’s of the partner or other person involved or responsible for the assessment and for signing the report. The CVs should provide full details indicating capability and capacity to undertake the audit as well as details on relevant specific experience.
6 Scope
This assessment shall cover all aspects of the partnership and performed on the basis of but not limited to Section 3 above.
The assessment will be performed at Partner Head Office in Uganda. The Consultant should confirm with the partner any other physical location(s) for the assessment that would be necessary for the assignment, prior to start of the assessment fieldwork and ensure that relevant supporting documents as well as key staff will be available during the assessment.
The Consultant should obtain a preliminary understanding of the engagement context prior to start by reading the following documents:
• The Partner Agreement signed by CBM Africa East and CORSU
• Standard MOU Agreement
• CBM GPS II document
• CBM Internal audit guidelines
• CORSU Annual Reports for the period 2010 – 2016
• Reports of recently conducted evaluations pertinent to this exercise.
• Evaluation on medical rehabilitation report
• Human resource assessment report (2015)
The Consultant will inform CBM Africa East as soon as possible about any limitations in the scope of work he/she may find prior to or during the assessment. This may include any attempt by the Partner to restrict the scope of the assessment, or any lack of co-operation on the part of the Partner. The Consultant will consult CBM Africa East on what action may be required, whether or how the assessment can be continued and whether changes in the assessment scope or the timetable are necessary.
NOTE: All payment for the Consultancy shall be made in compliance to CBM Financial Policies and Local Revenue Authority statutory regulations.
7 Assessment Procedures and Reporting
The Consultant should perform the assessment in accordance with the Terms of Reference and accepted best practices.
The Consultant should exercise due professional care and judgment and determine the nature, timing and extent of the assessment procedures to fit the objectives, scope and context of the assessment.
7.1 Assessment Documentation and Evidence
The Consultant should prepare assessment documentation and obtain sufficient appropriate information to support the assessment exercise and compiling of full report split into (a). Financial Report; and (b). Program Operations Report.
7.2 Planning and Conduct
Start of the Assessment
The date of signature of CBM Africa East on the contract is the official starting date of the assessment. The Consultant should contact the Partner as soon as possible to prepare the assessment work plan and to agree on a date to commence the fieldwork but not before the assessment has been formally announced by CBM Africa East and the successful consultant notified of the same.
Procedures for the planning and conduct of the assessment
The Consultant should consider both financial internal controls and programmatic, and operational controls. Refer to specific focal areas under Section3 as stated on pages 3-6.
Complementary letter
The Consultant may at any given time during the assessment process draw up a complementary letter if he/she considers that CBM Africa East should be informed about facts and issues that are or may be urgent or of particular interest and importance to CBM Africa East.
This letter shall solely be addressed to CBM Africa East.
7.3 Reporting
• Inception report
An inception report to be submitted during the first week of the consultancy. The inception report (which outlines methodology, timeline etc.) is shared with CBM and CoRSU for validation
• Assessment Findings and Recommendations
The outcome of the assessment report (financial statements and report of findings) shall be addressed to CBM Africa East Regional Office.
• Language
The report shall be presented in English with an executive summary in the same language, Verdana 12 single spacing.
• Timetable for the submission of draft and final assessment reports
The execution of assignment, debriefing, submission of draft and final assessment reports shall be completed within 30 calendar days after the date of CBM Africa East signing the contract. The final approved report shall be presented in Word and PDF, both bound hard copy (5 copies) and soft copy.
HOW TO APPLY:
Candidates with the required profile and proven experiences, who meet these qualifications, are invited to submit, in English via e-mail, a letter of motivation, detailed curriculum vitae and sample of work experience to recruit.nairobi@cbm.orgAll applicants must be eligible to work in Uganda**
Application deadline: February 7th, 2017