Re-advertisement: LTA for National Individual Consultancy Services: Long Term Arrangement (LTA) for provision of periodic on-site financial assurance services according to agreed-upon proce

Consultant Finance & Economy

Contract

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UNICEF works in some of the world’s toughest places, to reach the world’s most disadvantaged children. To save their lives. To defend their rights. To help them fulfill their potential.

Across 190 countries and territories, we work for every child, everywhere, every day, to build a better world for everyone. And we never give up.

For every child, opportunity..

please the TOR Attached below for more info; TOR_Spot check LTA.pdf

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2. PURPOSE OF THE LONG-TERM ARRANGEMENTS

The overall objective of setting up the LTA(s) is to facilitate and speed up purchasing professional periodic on-site review (Spot Checks) services for UN Agencies offices in Moldova at the most reasonable cost. The Consultant will conduct the Spot Check and prepare a report on factual findings based on agreed-upon procedures. Users of the report will assess the findings reported by the Consultant and draw their own conclusions.The envisaged LTA(s) are time-bound non-binding agreements, with no commitment to purchase any volumes of services.

3. ESTIMATED DURATION AND SERVICE VOLUME OF THE LTA

The LTA to be signed will have a fixed fee rate for three years. However, UNICEF does not warrant that any quantity of services will be purchased during the term of the LTA as this will depend on forthcoming needs.

As at the date of this process the volume of services required for year 2023 and beyond is estimated at 10 spot checks per year. The frequency and number of spot checks is based on the risk rating of the IP, determined through the micro assessment, magnitude of cash transfers and agency guidelines, therefore the yearly volume of services required will vary as well.

4. DETAILS OF HOW THE WORK SHOULD BE DELIVERED

4.1. PURPOSE OF AGREED UPON PROCEDURES ENGAGEMENTS

An agreed-upon procedures attest engagement involves the engagement of a consultant to prepare a report on factual findings based on specific, agreed-upon procedures performed. As the Consultant is engaged to report on findings of the agreed upon procedures (See Annex I for programme-specific information sheet), no assurance is expressed. Instead, users of the report assess for themselves the procedures and findings reported by the consultant and draw his/her own conclusions. The report is restricted to parties that have agreed to the procedures to be performed, since others, unaware of the reasons for the procedures, may misinterpret the results.

The attestation engagement should be conducted in accordance with ISRS 4400, Agreed upon Procedures Regarding Financial Information.

Spot checks are performed to assess the accuracy of financial records for cash transfers to IPs, status of the programme and whether there have been any significant changes to applicable internal controls. The spot check is not an audit.The following are examples of procedures to be performed during the spot check. The work will be performed through on-site interaction with authorized relevant staff of an IP.

• Compare documentation obtained describing the IP’s financial management internal controls against the most recent micro assessment. Document any changes or inconsistencies.
• Inquiry to IP management whether there have been any changes to internal controls since the prior micro assessment. Document any changes identified, if any.
• Obtain a listing of all program-related expenditures during the XX-month period ended (end date) for the agreed upon procedures engagement and perform the following: Please refer to the attached TOR for info.

Confirm that a bank reconciliation was completed, and the balance has been reconciled to the accounting records. Document any variances noted. Most Programme documents are in English and the reports must be submitted in English.

4.2. DELIVERABLES A. The Consultant prepares a standard agreed upon procedures report in accordance with the applicable standards, which includes the following deliverables:

S.

No.

Category

(if applicable)

Deliverables

Timelines

1.

The consultant prepares a standard agreed upon procedures report in accordance with the applicable standards, which includes:

Enumeration of the agreed upon procedures performed and a summary of corresponding factual findings

The assessment should be completed (including the site visit and report issuance) within four weeks of engaging the consultant. UNICEF HACT focal point and / or Operations lead will introduce the consultant to the IP and facilitate the site visit.

A statement indicating that the report is intended solely for the information and use of the specified parties

• Identification of the specific parties to whom use is restricted

• A statement that the report is not intended to be and should not be used by anyone other than the specified parties; and

• A statement that the scope of agreed upon procedures does not provide the same level of assurance as that of an audit or review

• A report template following ISRS 4400 is included in Annex II

2.

The consultant prepares a Spot Check work plan and report detailing work performed and findings/recommendations. Templates are available in attachments to Annex III

• As a general provision, the spot check report must be submitted in English, however interaction with the IP will usually be in Romanian or Russian. The consultant will be responsible to liaise with the IP on the findings and capture their comments and feedback before finalizing the Spot Check report. The report must be provided both in electronic and hard copy, the hard copy should be signed and sealed.

  *Exact deadlines will be mutually agreed upon contract signature.

  4.3****. DOCUMENTS TO BE PROVIDED TO THE CONSULTANT ONCE ENGAGED AND BEFORE STARTING FIELDWORK

UNICEF provides the following documentation in advance of starting fieldwork:

• Work plan with the IP and any progress reports submitted during the year.

• A list of the IP’s individual transactions (i.e., accounting records), including a summary of the disbursements and FACE forms submitted during the period selected for assessment; and

• A list of findings of the IP’s micro assessment, reports of relevant field monitoring visits, available audits reports and other documentation that may help to understand the IP’s internal controls and supported activities.

• Pre-Spot Check meetings with the Order Placing Agency staff may take place to agree on the details and provide clarifications.

The duration of a spot check assignment should not be longer than 14 working days from the date of placing the Order until receiving the final report and could vary depending on the complexity of the assignment. The time spent with the IP for on-site review will usually be between 1 and 3 days and additional documentation may be requested remotely if needed.

4.4. UNICEF ONLY: DATA ENTRANCE IN ETOOLS ONLINE PLATFORM

eTools (etools.unicef.org) is an online platform aimed to simplify office processes related to UNICEF partnership management and program monitoring. The eTools Financial Assurance Module is designed to be used by UNICEF and Consultants assurance in planning, implementing, and recording financial assurance activities.

The LTA holder will register in the eTools platform as third-party services provider, using own e-mail address and personal password.

When a spot-check has been agreed upon and planned by UNICEF and LTA holder, the responsible UNICEF Officer will create a new case in the eTools platform, called hereinafter "Activity".

After the visit to the IP office, the Consultant will complete in the online spot-check Activity visit date, findings, upload the report. No other user, neither LTA holder's nor UNICEF staff will be authorized to enter this information. Detailed guidance is available online, at https://etools.zendesk.com, the Financial Assurance Module section.

Additionally, UNICEF staff will provide the Consultant step-by-step guidance in following through the first eTools Activity.

5. SERVICE FEES, INVOICING AND PAYMENTS:

The LTA service fees will remain in effect for the duration of the LTA validity period. The service fee includes all costs related to the services delivery, per one Spot-check.

Performance indicators for evaluation of results

The performance of work will be evaluated based on the following indicators:

• Compliance with the established and agreed deadlines for submission of deliverables.
• Quality of work (quality, accuracy and consistency of the report addressing all the areas of the spot check review).

Demonstration of high standards of cooperation and communication with the Order Placing Agency as well as with the Implementing Partners. The contracted consultant will acknowledge the right of the Order Placer to withhold all or a portion of payment if performance is unsatisfactory, if work/outputs are incomplete, not delivered or for failure to meet deadlines.

6. REPORTING LINE:

Consultants will report directly to the “Service requestors” who are the OPS Manager and to the Budget (HACT) Officer in UNICEF. The UNICEF service requestor will be responsible for providing a clear brief of the assignment to the consultant, including required deliverables. The Consultant must review the brief thoroughly to prepare for the assignment and ensure a clear understanding of expectations and deliverables.

7.TRAVEL:

The financial proposition should be an all-inclusive offer including travel costs.

8. CONTRACTS CREATED AGAINST THE LTA

Whenever the services are required, details of the requirement/deliverables including quantities and deadlines will be presented to the LTA Holder.

Upon receipt of confirmation of availability and interest in the assignment, a contract will be issued with the agreed fees in the LTA. The consultant must sign the contract prior to commencement of work.

Payment will be made after completion of deliverables and submission of invoices for the actual work completed, subject to satisfactory performance.

To qualify as an advocate for every child you will have…

• First university degree (Bachelor/License) in a relevant field of studies (Finance, Economics, Accounting, Business Administration etc.)
• At least 3 years of experience providing professional financial services is required.
• Proven record of application of ISRS 4400 is required - at least 2 fulfilled projects.
• Quality control and assurance mechanism is required.
• Professional auditor qualification, diplomas or certificates from internationally recognized accounting or auditing body will be a strong asset.
• Previous work with UN agencies, international organizations or donors will be considered an asset (at least 1 proven record of previous cooperation).
• Knowledge of Romanian, Russian and working knowledge of English.
• The Consultant should be experienced in applying ISRS standards and have experience in similar assignments.

As noted in ISRS 4400 paragraph 7: “The auditor should comply with the Code of Ethics for Professional Accountants issued by the International Ethics Standards Board for Accountants (IESBA Code). Ethical principles governing the auditor’s professional responsibilities for this type of engagement are:

(a) Integrity; (b) Objectivity; (c) Professional competence and due care; (d) Confidentiality; (e) Professional behavior; and (f) Technical standards.”

EVALUATION CRITERIA (WITH WEIGHTS FOR EACH CRITERIA)

The selection of consultants for the LTA will be based on technical evaluation and financial offers in the ratio of 70/30.

The criteria for technical evaluation will be as follows:

Criteria

Max Marks

First university degree (Bachelor/License) in a relevant field of studies of studies (Finance, Economics, Accounting, Business Administration etc.)

5

At least 3 years of experience providing professional financial services is required

10

Professional auditor qualification, diplomas or certificates from internationally recognized accounting or auditing body

10

Understanding of the scope, objectives and completeness of submission, overall concord between the requirements and the proposal

10

Proven record of application of ISRS 4400 is required - at least 2 fulfilled projects

10

Previous relevant experience with UN agencies, international organisations, or donors (at least 1 proven record of previous cooperation)

10

Quality control and assurance mechanism

10

Knowledge of Romanian, Russian and working knowledge of English. Most Programme documents are in English and the reports shall be submitted in English.

5

TOTAL (minimum 50 points required for technical qualification)

70

The financial evaluation will be conducted only for the candidates that meet the overall qualifying marks of 50 and score the minimum cut-off in each of the above sub-criteria.

The total amount of points to be allocated for the financial evaluation is 30. The maximum number of points (30) will be allotted to the lowest fees proposal of a technically qualified offer. Points for other offers will be calculated as follows: points = (lowest offer/ offer x) * 30.

12. CONTENT OF THE TECHNICAL PROPOSAL

The Technical Proposal should include the following:

i. CV and Cover letter (max.1-2 pgs.) matching the assignment requirements, including details of specific experience with similar assignments in the past three years, as follows:

• Evidence of Work Samples – This includes at least one assignment done previously. It is critical to submit work samples as you will observe from the advertisement that marks have been assigned to these criteria for arriving at the most suitable candidate
• Description of similar assignments containing the name of the client, assignment description, and contact person details.

2. Proposed approach (max.1-2 pgs.) including:

• A workflow template showing the sequence and timeline for a sample activity
• Quality assurance mechanism and risk mitigation measures put in place
• Ethical considerations and how the contractor will address them

13. FINANCIAL PROPOSAL****:

• The total all-inclusive fee for conducting one Spot Check. Please note that the IPs offices may be located in Chisinau, as well as in other localities within Moldova, which will require short (usually 1 day) travels. On average, most of the spot checks will be conducted in Chisinau.
• The all-inclusive fee should cover any relevant costs that may be incurred during the service provision, such as transportation, translation, communication, subsistence costs. No additional direct or indirect costs will be reimbursed by the Order Placing Agency.
• The e-****Tools insertion fee – applicable for UNICEF spot-checks only. This is the fee charged for entering the spot-check related information and uploading the reports to the online platform.

The financial proposal currency shall be MDL. The all-inclusive fee amount should be presented in the template below;Financial Offer SPOT CHECK.xlsx

For every Child, you demonstrate…

UNICEF's values of Care, Respect, Integrity, Trust, Accountability, and Sustainability (CRITAS). To view our competency framework, please visit here. UNICEF is here to serve the world’s most disadvantaged children and our global workforce must reflect the diversity of those children. The UNICEF family is committed to include everyone, irrespective of their race/ethnicity, age, disability, gender identity, sexual orientation, religion, nationality, socio-economic background, or any other personal characteristic.

UNICEF offers reasonable accommodation for consultants/individual contractors with disabilities. This may include, for example, accessible software, travel assistance for missions or personal attendants. We encourage you to disclose your disability during your application in case you need reasonable accommodation during the selection process and afterwards in your assignment.

UNICEF has a zero-tolerance policy on conduct that is incompatible with the aims and objectives of the United Nations and UNICEF, including sexual exploitation and abuse, sexual harassment, abuse of authority and discrimination. UNICEF also adheres to strict child safeguarding principles. All selected candidates will be expected to adhere to these standards and principles and will therefore undergo rigorous reference and background checks. Background checks will include the verification of academic credential(s) and employment history. Selected candidates may be required to provide additional information to conduct a background check.

Remarks:

Only shortlisted candidates will be contacted and advance to the next stage of the selection process. Individuals engaged under a consultancy or individual contract will not be considered “staff members” under the Staff Regulations and Rules of the United Nations and UNICEF’s policies and procedures, and will not be entitled to benefits provided therein (such as leave entitlements and medical insurance coverage). Their conditions of service will be governed by their contract and the General Conditions of Contracts for the Services of Consultants and Individual Contractors. Consultants and individual contractors are responsible for determining their tax liabilities and for the payment of any taxes and/or duties, in accordance with local or other applicable laws.

The selected candidate is solely responsible to ensure that the visa (applicable) and health insurance required to perform the duties of the contract are valid for the entire period of the contract. Selected candidates are subject to confirmation of fully-vaccinated status against SARS-CoV-2 (Covid-19) with a World Health Organization (WHO)-endorsed vaccine, which must be met prior to taking up the assignment. It does not apply to consultants who will work remotely and are not expected to work on or visit UNICEF premises, programme delivery locations or directly interact with communities UNICEF works with, nor to travel to perform functions for UNICEF for the duration of their consultancy contracts.

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Added 9 months ago - Updated 8 months ago - Source: unicef.org