WAJIBU INSTITUTE OF PUBLIC ACCOUNTABILITY (WIPA)
Ruhinde Road, Kumbukumbu Street, House No. 20, Block 41 Kinondoni, Dar es Salaam. P.O. Box 13486, Dar es Salaam, Tanzania | Tel: +255 22 266 6916 Email: [email protected] |
Website: www.wajibu.or.tz
TERMS OF REFERENCE
KEY INFORMATION:
Assignment Title: Preparation of the Country’s Annual State of Financial Accountability Report (CASFAR )
Contract Duration: 15th November 30th December, 2019
Location: Dar Es Salaam
Delivery/Product: Country’s Annual State of Financial Accountability Report for the year ended 30m June 2018.
About WAJIBU: WAJIBU is a recently established institution founded with the purpose of fostering an environment that supports and promotes public accountability and good governance in Tanzania. In particular the Institute’s founders believe that mobilizing public engagement with duty bearers on issues of public accountability and good govemance is key to ensuring that the accountability level achieved so far in the country is enhanced for future economic growth of the country
WAJIBU was co-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: “
Public resources effectively managed to benefit all citizens”
WAJIBU’s Mission:
‘To develop into a think tank that provides value added services in fostering accountability and good governance in the country“
The CASFAR Concept In brief: The 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 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 is an annual report which will show the status of accountability in the management of public finances in the country for the year under review. The report shall demonstrate how the state has managed the public financial resources entrusted to it by considering the work of the 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 will mainly focus on fiinanciai accountability looking at both approaches of upwards and downwards accountability by using secondary data.
The report will chart 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 will include challenges and setbacks experienced by different actors in their role of improving the country‘s public financial management systems.
Expected Outcome of the CASFAR: 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.
Main Objective of the CASFAR: 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:
· Enable state and non-state actors to continuously monitor the trend of financial accountability in the country.
· Mapping out the work of various accountability actors across the country (this can be across the specific sector or levels of government).
· Provide strategic information to feed into future plans of various actors in the accountability agenda. This can provide the non-state actors with different advocacy agendas for their future work.
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 results:
Primary user
· WAJIBU as the organization is the primary user,
Secondary User
· Donors who are funding various development projects in Tanzania e.g DFID, USAID, GlZ and Royal Embassy of Canada etc.
· 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,
· Non State actors like CSOs dealing with accountability and good governance issues. Private Sector institutions. Media. Citizens and
· Higher teaming institutions.
Scope and Criteria for Review: In light of the large number of actors in the Public Financial Management sector. CASFAR needs to be developed in stages year after year. Therefore, the first year of development will Include a few critical actors and other notes Will be added gradually from year in year. CASFAR’e sources of information will emanate from but not limited to these reports from the following institutions:
Oversight institution
· Controller and Auditor General
· Public Procurement Regulatory Authority
· Bank of Tanzania
Duty Bearers
· Accountant General
· Treasury Registrar
Law Enforcing Agents
· Prevention and Combating Corruption Bureau
Elected Representatives
Parliament Parliament Oversight Committees (PAC, LAAC, PLC))
Civil society organization
National Level NGOI (HakiElimu end PCS)
Meal Monitoting (ipsos Synovate)
International Actors
· Governance waiting group
· Transparency international etc
Duties and Responsibility of the Consultant: The consultant will have the following duties and responsibilities
· The consultant will be required to develop data collection methods. analysis 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 alongside the final report.
· Data Collection and analysis will be subjected to verification through a quality review process as institutionalized by WAJIBU.
· The consultant will be expected to facilitate a validation workshop on the report findings and recommendation. The consultant shall be limited to finding of the reports for the financial year 2017/18 from institutions selected and listed in section 8 of this ToR. In building the cases, the consultant can include other information from other credible sources. and
· Writing of the CASFAR which shall be written In English.
Coordinatlon: The overall coordination of the process will rest within WAJIBU through the established selected contact person The WAJIBU’ s contact person will address all logistical arrangements from the development of terms of reference through to having a final CASFAR
Content of the Final Report: The consultant shall submit one copy of the rabbit which shall be in an electronic format (soft copy). The report structure shall be as follows (but not limited to):
CHAPTER one Introduction
· About WAJIBU
· About the Report
· Scope and Methodology
· Overview of the Country’s Public Financial Management system
Chapter Two Accountability Context in Tanzania
Annual accountability trends, and
changes in the Legal Framework
Chapter three Government Efforts to Improve Public Financial Management
· introduction
· Planning and Budget Execution
· Revenue Management
· Expenditure management
· Performance Management
· Public integrity Oversight
Chapter four Situational Assessment
· introduction
· Planning and Budget Execution
· Revenue Management
· Expenditure management Performance Management
· Public Integrity
· Oversight
Chapter five Contribution of Non-State Actors
· Media Contribution
· CSO’S Contribution
· Development Partner Contribution
· Citizen Contribution (Advocacy)
Chapter six Conclusion and Recommendations
· Conclusion
· General Recommendations
· Specific Recommendations
· Way Forward
Cost of the consultancy: This will be negotiated with 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
Please Download table attached below
