Background Information
Since 1998 the Government of Tanzania through the Ministry of Health and Social Welfare (MOHSW) and Development Partners (DPs) have been pursuing a sector-wide approach (SWAp) in the health sector. The SWAp aims at increasing coordination among donors and government, supporting one health sector programme. Complementary to the SWAp (framework for policy dialogue), a funding mechanism known as the Health Basket Fund (HBF) is pooling non earmarked resources for the implementation of the third Health Sector Strategic Plan (HSSP III). The Swiss Agency for Development and Cooperation (representing Switzerland) together with other 9 Development Partners (DPs) are contributing to the Health Basket Fund. In FY 2009/10 the HBF represented 13.6% of the overall health budget (against 30% in FY 2004/05). The Health Basket Fund has contributed more than USD 700 million to the sector since its creation in 1999. Donors contributed for USD 112 million in fiscal year 2011/12 to the Health Basket.
A Memorandum of Understanding between Basket Partners and the Government of Tanzania (2008-2015) set clear guidance on monitoring and steering of funds channeled through the HBF. The Basket Financing Committee (BFC), comprising representatives of various ministries and basket contributors, is responsible for overseeing operations of the HBF. A Basket Coordinator is nominated on a yearly basis. Pledges, allocation to various government levels and additional conditions are negotiated each year at the BFC meeting in May/June. A Side Agreement is signed yearly by the Basket Partners and the GoT. It defines the priorities for the year to come and the level of contribution by the DPs.
Health Basket accounts are maintained in accordance with the GoT Financial Regulations and the Local Government Financial Regulations. Procurements follow the Government regulations and are supervised by the World Bank. The national Controller and Auditor General (CAG) undertakes annual audits of the Health Sector (MOHSW, PMO-RALG, Councils) which are made available to the Basket Partners within 14 days of the official release of the reports. The Audit Sub-Committee (of the health sector) meets quarterly and is responsible for analyzing the CAG Audit report, discussing the follow up measures, monitoring their implementation and proposing special targeted audits. The bi-annual income and expenditure statements, the regular financial statement of the holding account as well as the quarterly progress reports on procurement are presented to and discussed by the Audit Sub-Committee. The MOHSW and PMORALG report to the on progress of actions taken to correct anomalies and to address audit queries. When a particular risk is identified, a development partner in the BFC can request that a special audit be conducted.
There have been substantial improvements in the management of health sector funds in the past years. The MoHSW has been implementing International Public Sector Accounting Standards (IPSAS) since FY 07/08 and external controls and audits conducted by the Central Auditor General (CAG) have positive accountability impacts. The MoHSW provides annual financial reports on the use of the HBF. Specific audits conducted by the CAG indicate gaps and areas to be improved. Nevertheless, financial management needs to be strengthened in order to ensure that the use of basket resources follow set financial, administrative and management procedures. Implementation of audits recommandations and their follow-up are still not satisfactory. The HBF Audit Sub-Committee (ASC) is lacking strong drive and technical analysis.
Scope of the mandate : Health Basket financial management and audits follow-up
The Technical Advisor (TA) will provide support to Basket Partners, in particular to the Audit Sub-Committee focal point and the Health Basket Coordinator, on all issues related to the financial management of the HBF. The TA will report to the head of the Health Domain in SDC.
Responsibilities
The Technical Advisor’s (TA) main areas of responsibilities will include:
A. Audit Sub Committee (ASC)
• Follow up very closely the work of the Audit Subcommittee by taking part in the regular as well as ad hoc and informal meetings.
• Prepare consolidated positions for the Audit Sub-Committee focal point.
• Analyze and provide inputs to the bi-annual income and expenditure statements, the quarterly financial statement of the holding account as well as the quarterly progress reports on procurement presented to the Audit Sub-Committee.
• Analyze and provide observations on the CAG Audit reports, contribute to the definition of action plans, monitor their implementation and propose additional follow up measures.
• Develop templates and tools, wherever possible, to facilitate review of financial and procurement audits by the ASC.
• Collaborate with the financial and procurement experts of other Basket Partners, and consult all Basket Partners on ASC related issues.
• Assist the Health Basket Coordinator on all HBF financial and procurement related issues.
• Follow-up on implementation of past audit recommendations with relevant authorities (MoHSW, PMO RALG, CAG) focusing first and foremost on systemic issues.
• Identify potential areas for special audits.
• Ensure the processing circulation and filing of all relevant information.
B. Special audits
• MSD Special audit: in 2011 Basket Partners requested a special audit of the Medical Store Department (MSD). Since the publication of the report and its presentation to the Parliament in April 2012, an Action Plan for implementation of audit recommendations and findings has been developed. The TA will monitor the implementation of the Action Plan together with the MoHSW, MSD as well as Development Partners’ representatives.
• Districts Special audit: in the last quarter of 2012 Basket Partners will launch a special audit on the use and management of Health Basket Funds at the district level. This audit will provide evidence on existing capacities of districts health facilities in financial management and their actual needs and reliance on HBF. The TA will lead the launch of this special audit including coordination with the PMO RALG/MoHSW, CAG and all Basket Partners, drafting ToR.
Applicant’s profile
• Audit consulting company or individual meeting the following requirements:
• Health Economist or Certified Financial Specialist with minimum of 10 years experience including international exposure;
• MA in Accounting, Finance or Financial Planning with specific focus on asset management, budgeting, accounting, financial reporting and cash flow management;
• Strong experiences in accounting, finance, business administration or economics, though many employers. Past working experience in a private audit company an asset;
• Working experience with public institutions, including national ministries and development agencies in a developing country;
• Knowledge of development aid modalities including baskets;
• Strong analytical, networking and negotiation skills;
• Excellent command of English; knowledge of Kiswahili an advantage;
Place and duration
The assignment will take place in Dar es Salaam, Tanzania. The TA will have an office at the Swiss Cooperation Office if needed.
The mandate will correspond to a total of 80 working days over a one year period, starting as soon as possible. A minimum of 5 working days per month will be required. Allocation of working days will be determined jointly with SDC according to deliverables. |
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