Attachment G Scope of Work for Financial Audit.pdf

ATTACHMENT G

SCOPE OF WORK FOR

POLICIES AND PROCEDURES MANUAL DEVELOPMENT

I. PURPOSE

The Purpose is to obtain services of a Contracted Accounting/Financial Management firm to develop proper financial, administrative and operational management controls through

Policies and Procedures (PnPs) for the subject implementing partner. The firm will be required to prepare the Policies and procedures (PnP) of the organization identified in accordance to USAID’s applicable Rules and Regulations. The PnPs should be comprehensive enough to address the (1) accomplishment of program goals and objectives;

(2) adequate safeguards and efficiently utilizes resources; (3) obtains, maintains, and fairly discloses reliable data; (4) addresses allowability, allocability and reasonableness;

and (5) complies with applicable laws and regulations.

II. DESCRIPTION/SPECIFICATIONS/WORK STATEMENT

A. Objective:

The objective of the engagement is to develop the capacity of the implementing partner to a level acceptable to USAID and to properly execute financial management roles and responsibilities as warranted by USAID Rules and Regulations.

B. Responsibilities:

1. The Contracted firm will, under the technical directions of the Contracting

Officer Representative (COR) or Agreement Officer Representative (AOR), develop the policies and procedures manuals for the implementing partner in the areas of:

- management;

- administrative;

- accounting and financial operations including budgeting, reporting, funds management, internal controls and audits, tangible and intangible asset management and developing of charts of accounts;

- human resources;

- procurement;

As part of the Manual there should be a section that covers Corporate

Governance. The purpose of establishing this principal is to define the organization's objectives and strategies and means to implement them;

ensure the needs of USAID are met; and set clear principles regarding standards of conduct. This policy should also address the various directions regarding the board, its committees and management functions and responsibilities such as the composition of the board; meetings; ethics;

The Manuals need to be practical and comprehensive, documenting all the requisites applicable formats.

Other Specific Areas of standard operating procedures may be added depending upon the requirements of the subject agreement.

2. The Firm will perform all steps necessary to provide a turn-key and acceptable solution which will include but not limited to conducting gap analysis, providing a report on aspects of operations requiring urgent attention, reassessment of staffing needs, review of IT requirements, conduct of site visits, implementation plan etc.

C. Other Responsibilities:

The Firm is required to develop the PnPs which are acceptable to USAID, local government and Other Donor standards in case of multiple sources of funding.

The PnPs are for the implementing partner and must be approved by USAID, which will constitute completion of the engagement.

III. Deliverables

The deliverables will be:

1. The Policies and Procedures as identified in Section II.B.1.

2. Report on completion of engagement

3. Reports identified in Section II.B.2

If USAID does not accept the report because of deficiencies in the work or noncompliance with the scope of work, the contractor shall perform any additional work necessary as agreed with USAID/West Africa at no additional cost to USAID/West

Africa.