Tender Notice for Audit Operations and Capacity Building in Afghanistan

Strategic Insights -

The Islamic Republic of Afghanistan (IRoA) intends to apply for a grant from the International Development Association (IDA) to support audit operations and capacity building within the Control and Audit Office (CAO). The IRoA seeks consulting services to provide advice, goods, and services to facilitate the further development of sound audit practices. The consultant will focus on helping the CAO to increasingly provide comprehensive auditing services in accordance with INTOSAI Auditing Standards. The duration of the contract will be for two years, plus an optional third year, with milestones agreed over the period to achieve capacity building objectives.

Key Takeaways:

  • The IRoA intends to apply for a grant from the IDA to support audit operations and capacity building in the Control and Audit Office (CAO).
  • The consultant will provide advice, goods, and services to facilitate the further development of sound audit practices in the CAO.
  • The consultant will assist the CAO in providing comprehensive auditing services in accordance with INTOSAI Auditing Standards.
  • The duration of the contract will be for two years, plus an optional third year.
  • The consultant will provide direct assistance to the CAO in conducting audits of IDA and ARTF-financed projects, as well as of the government's annual accounts.
  • The consultant will help define the overall roles of the Control and Audit Office and the appropriate laws to be drafted.
  • The successful consultant will be required to work closely with the Auditor General and his staff.
  • Interested consultants must provide information showing that they are qualified to perform the services, including: descriptions of similar assignments, experience of working under similar conditions in developing countries, availability of appropriate skills among staff, and local language capabilities.
  • Consultants may associate to enhance their qualifications, and the association may take the form of a Joint Venture or a sub-consultancy.
  • The World Bank's Guidelines: Selection and Employment of Consultants by World Bank Borrowers (May 2004) will be used to select the consultant.
  • The deadline for submitting the expression of interest is 1200 hours (Kabul time) on 21 August 2004.

Statistics:

  • 100 CAO staff have attended classes as part of the training program.
  • 2% of agencies have replied to audit reports.
  • The contract duration is for two years, plus an optional third year.
  • The consultant will spend one year providing operational support, followed by advisory services for the remaining year.
  • There are no institutional arrangements currently in place for review of the Auditor General's reports.
  • The CAO has completed or is in the process of completing audits of World Bank and ARTF-funded projects, audit of ARTF contributions to the recurrent budget, and audit of the state budget.

Sources:

  • UN Development Business Online
  • World Bank's Guidelines: Selection and Employment of Consultants by World Bank Borrowers (May 2004)
  • The Islamic Republic of Afghanistan (IRoA)
  • International Development Association (IDA)
  • Control and Audit Office (CAO)
  • Auditor General's Office
  • World Bank project team