Tender for Preparation of the Country’s Annual State of Financial Accountability Report (CASFAR )

Wajibu Institute of Public Accountability (WIPA)

Tender for Preparation of the Country’s Annual State of Financial Accountability Report (CASFAR )

WAJIBU was founded with the purpose of fostering an environment that supports and promotes public accountability and good governance in Tanzania. In particular, the Institute believes that mobilizing public engagement with duty bearers on issues of public accountability and good governance is key to consolidate the accountability level achieved so far in the country for future economic growth. WAJIBU wasco-founded by the retired Controller and Auditor General (CAG) of Tanzania, Mr. Ludovick Utouh and the retired Managing Director of Tanzania Petroleum Development Corporation (TPDC) Mr. Yona Killagane. WAJIBU’S Vision: “To become the best think-tank institution in the country on Public Financial Accountability for poverty reduction”. WAJIBU S Missions: “To apply the Public Social Accountability Monitoring (PSAM) analytical tool to ensure that there is proper public resources management and good governance in the country. This will be accomplished by enhancing effective public financial accountability through policy advocacy and research, capacity building and citizen engagement while building WAJIBU as a strong public financial accountability think tank-institution”.

The Casfar Concept in Brief: WAJIBU’s approach is to advocate for effective implementation of the oversight institutions’ recommendations and to promote the watchdog role of CSOs/NGOs on public financial accountability matters. However, despite efforts to influence policy change in public financial management, there are a number of gaps that have been observed in the process. These gaps include the lack of a mechanism to assess and register in a consolidated manner, the contribution of state and non-state actors in the management of public finances to demonstrate the country’s status of financial accountability. It is for this reason that WAJIBU has developed this intervention to design, write and publish the Country’s Annual State of Financial Accountability Report (CASFAR) in every year.

The CASFAR is an annual report which shows the status of accountability in the management of public finances in the country for the year under review. The report demonstrates how the state has managed the public financial resources entrusted to it by considering the work of oversight institutions as well as other law-enforcing organs and the contribution of other actors in the accountability system. WAJIBU understands that there are different forms of Accountability (including political, financial, and social accountability, with various approaches such as downward or upward accountability).

This report mainly focuses on financial accountability looking at both approaches of upwards and downwards accountability by using secondary data. The report charts out efforts and results achieved by the state and non-state actors in improving the country’s public financial management systems at various levels of government, in order to ascertain the overall impact of the state of Accountability in the Country. This report includes challenges and setbacks experienced by different actors in their role of improving the country’s public financial management systems. The consultant will have the following duties and responsibilities:

• The consultant will be required to develop data collection methods and document all sources of information used;

• The consultant shall conduct detailed analysis and scrutiny of the selected reports to pick up semantic issues to be included in the CASFAR;

• Reports, documents and or websites used should be referenced appropriately;
• All such tools used for the analysis will be submitted to WAJIBU alongside the final report;

• Data collection and analysis will be subjected to verification through a quality review process to be agreed by WAJIBU;

• The consultant will be expected to facilitate a validation workshop on the report findings and recommendation;

• The consultant shall be limited to findings of the reports for the financial year 2019/20 from institutions selected and listed in section 7 of this ToR. In building the cases, the consultant can include other information from other credible sources; – Preparation of the review and quality assurance plan which shall be discussed and approved by WAJIBU;

• Participate in all review and quality assurance sessions as planned by WAJIBU in consultation with the consultant, and – Writing of the CASFAR which shall be in English and thereafter translated into Swahili language. The consultant shall submit one copy of the report which shall be in an electronic format (soft copy).

The report structure shall be as follows (but not limited to): Chapter One: Introduction; Chapter

Two: Situational Analysis – Country Background Information; Chapter Three: Assessment of

PFM Performance; Chapter Four: Enhancement of Public Financial Accountability; Chapter Five: Conclusions and Recommendations. Cost of the consultancy: This will be negotiated with the consultants after submission of their tender bid document (interpretation of Terms of Reference) technical and financial and selection of the qualified consultant to carry out the assignment. Payment: The consultancy fee will be paid in three instalments as follows: 1st Instalment: 40% of the consultancy fee after signing of the Contract; 2nd Instalment: 30% of the consultancy fee is payable after the consultant has submitted the draft CASFAR report; 3rd Instalment: 30% of the consultancy fee is payable after the consultant has submitted the final CASFAR. The consultant should be able to demonstrate the following qualifications: – The consultant must have demonstrated excellent speaking and writing in English; – 15 -years’

Experience working in public finance management; – Show experience of working on similar consultancies including report writing, analysis and facilitation;

-Provide at least two referees, and

-The team available to perform the assignment should comprise of one Lead Consultant, Two Senior Consultants and at least Three Assistant Consultants;

-The team should at least comprise of the following educational background:

• One Doctors (PhD) in either Finance, Economics, Business Administration, Public Administration and Accounting;

• Two Master Degrees in either Finance, Economics, Public Administration and Accounting;

• One Master Degree in either Political Science and Social Studies;

• One Certified Public Accountant – Fellow Member (NBAA).

Proposals are hereby invited for the provision of consultancy services for the Preparation of the Country’s Annual State of Financial Accountability Report for the year ended 30th June 2020. WAJIBU is expecting that the CASFAR will contribute towards having accountability actors who are making informed decisions to influence and improve the country’s state of financial accountability at all levels.

The main objective of the report is to demonstrate the country’s annual state of financial accountability in the management of public finances. Specifically, the report will have the following objectives:

• To enable the two main layers of the accountability eco-system i.e. state and non-state actors, to continuously monitor the trend of public financial accountability in the country.

• ii. To map out the contribution of various accountability actors across the country (this can be across the specific sector or levels of government) which will be proportionately represented.

• iii. To provide strategic information that will feed into future plans of various actors in the “state of accountability” agenda. This can provide the non-state actors with different advocacy agendas for their future work. The assessment will cover the Central Government, Public Authorities and Other Bodies and Local Government Authorities and all budgetary institutions receiving budget allocations from the central government’s budget.

The activities of Public Corporations, Public-Private Partnerships (PPP) and Social Security Funds will be covered only to the extent that they receive central government budget allocations and from the perspective of fiscal risks and contingent liabilities to the central government. This CASFAR assessment will be based upon information from the three most recent financial years (2017/18, 2019/19 and 2019/20), and where relevant, on information on the process of the formulation and execution of the 2019/20 budget. In the light of the number of actors in the Public Financial Management sector, CASFAR needs to be developed in stages year after year.

Therefore, the first year of preparation of this report which is the year 2018/19 has included a few critical actors while other actors will be added gradually in subsequent years. CASFAR’s sources of information will emanate from but not limited to these reports from the following institutions: Oversight Institutions: – Controller and Auditor General; – Public Procurement Regulatory Authority; – Bank of Tanzania; – TEITI; Duty Bearers: – Accountant General; – Treasury Registrar; Law Enforcing Agents: – Prevention and Combating Corruption Bureau (PCCB); Elected Representatives: – Parliament – Parliament Oversight Committees (PAC, LAAC, PIC); Civil Society Organizations: – National Level NGOs; – Media Monitoring (Ipsos Synovate); International Actors: – Governance working groups; – Transparency International etc. Users of the Report: WAJIBU envisages the report to be used by relevant state and non-state actors in the accountability agenda. The following are the possible primary and secondary users of the report: Primary Users: i. Government agencies and officials e.g PO-RALG, Treasury Registrar, Ministries, Departments and Agencies, Public Authorities, NGO Registrar, National Council of NGOs, Local Government etc; ii. Non State actors like CSOs dealing with accountability and good governance issues, Private Sector Institutions, Media, Citizens; and iii. Higher learning Institutions for research and academic debates on public financial management in the country; iv. Donors who are funding various development projects in Tanzania e.g DFID, USAID, GIZ and Royal Embassy of Canada etc. Contract Duration: 60 days. Location: Dar es Salaam. Please confirm the closing time as it was not published.

Bidders are required to submit the tender bidding documents (Technical Proposal and Financial and Administrative Documents) to WAJIBU – Institute of Public Accountability on or before 23rd April 2021. The tender bidding documents should include but not limited to: Part A: Technical: – Interpretation of the Terms of Reference, – Methodology, – Review and quality assurance plan, – Description of the work plan, and – Relevant experience of the Team on the assignment. Part B: Financial and Administrative Aspects: – Budget, – Scanned copy of your TIN number and other relevant registration certificates, – Scanned copy of your Business Registration and license, and – Scanned copy of your Tax Clearance certificate for the past two years. The tender bidding documents should be submitted in two copies hard and soft to the following address: Executive Director, WAJIBU – Institute of Public Accountability, P.O. Box 13486, Dar es Salaam, Tanzania. Location: Block B Mikocheni, Off Rose Garden Road, Ndovu Street, House No. 10,Kinondoni – Dar es Salaam, Email: [email protected], Tel: +255 736 666 916. Please confirm the closing time as it was not published.