SATBHSS Project Internal Auditor at Ministry of Health

Project:	Southern Africa Tuberculosis and Health Systems Support Project
Location:	Maseru, Lesotho

BACKGROUND

The Kingdom of Lesotho is among four countries participating in the Southern Africa Tuberculosis and Health Systems Support Project funded by the World Bank. This is a five year project with overall objectives to: (i) improve coverage and quality of TB control and occupational lung disease services in targeted geographic areas of the participating countries; and (ii) strengthen regional capacity to manage the burden of TB and occupational diseases.

Lesotho is one of the 30 high TB burden countries in the world with an estimated annual incidence of 788 TB cases per every 100,000 population. Seventy four percent of TB cases are co-infected with HIV. TB treatment success rate has not gone beyond 74%, TB case

fatality ratio is high and only a small proportion of TB re-treatment cases are offered testing for drug resistant TB bacilli. The mortality rate in TB/HIV co-infected TB patients is 223 per 100,000 population. Additionally, MDR-TB is on the rise with 3.2% and 6.8% of new and retreatment respectively TB cases are estimated to have MDR-TB. Despite Lesotho’s high burden of TB, TB/HIV and MDR-TB cases, the TB case detection rate is 49% which means more than half TB are not diagnosed and treated.

The Ministry of Health National Tuberculosis Control Program wishes to contract qualified and experienced candidates for the mentioned positions:

 

Job Summary

The internal auditor shall evaluate and provide independent; objective and reasonable assurance that risk management, internal controls, and value for money and governance systems for the SATBHSS Project are functioning as intended. The audit shall cover the identification of high risk areas, review of relevant systems, procedures and practices in place as they relate to the SATBHSS Project, in the areas of Ministry of Health, Supporting Ministries and NSAs. The audit shall also review whether Government of Lesotho objectives of the grants, Ministry of Health responsibilities under the Grant Agreements, and annual audit objectives have been met.

 

Scope of Audit

The Internal Auditor work will be performed with due professional care, in accordance with the generally accepted auditing standards and the International Standards for the Professional Practice of Internal Auditing (Standards) and Code of Ethics, as promulgated by the Institute of Internal Auditors (IIA), and will include such tests and auditing procedures as the auditor will consider necessary under the circumstances. Special attention should be paid by the auditor as to whether the:

1. World Bank financing (and all external financing where the World Bank is not the only financier) has been used in accordance with the conditions of the relevant financing agreement, with due attention to economy and efficiency, and only for the purposes for which the financing was provided.

(b)  Goods, works and services financed have been procured in accordance with the relevant financing agreements including specific provisions of the World Bank Procurement Policies and Procedures – For World Bank funded projects only. For other Projects the relevant Donor and GOL policies and regulations will apply.

(c)   For World Bank funded projects: All necessary supporting documents, records, and accounts have been maintained in respect of all project activities, including expenditures reported using Interim Unaudited Financial Reports (IFR) methods of reporting. The auditor is expected to verify that respective reports issued during the period were in agreement with the underlying books of account;

(d)   Designated Accounts have been maintained in accordance with the provisions of the relevant financing agreements and funds disbursed out of the Accounts were used only for the purpose intended in the financing agreement;

1. National laws and regulations have been complied with, and that the financial and accounting procedures approved for the project (e.g. Financing Agreement, Project Implementation Manual, Project Appraisal Document, etc.) were followed and used;

1. Financial performance of the project is satisfactory;

1. Assets procured from project funds exist and there is verifiable ownership by the Project or beneficiaries in line with the financing agreement;

1. Ineligible expenditures included in withdrawal applications are identified and reimbursed to the Designated Accounts. These should be separately noted in the audit report;

1. To provide the required assurance, the Internal Auditor will undertake a programme of work based on a strategy, authorized by PSMOH. The Auditor will evaluate the arrangements in place:

• To establish and monitor the achievement of organizational objectives.
• To identify, assess and manage risks to those objectives.
• To ensure compliance with IDA policies, laws and regulations as contained in the PAD and PIM.
• To ascertain that systems of control are laid down and operate to promote the most economic, efficient and effective use of resources and to safeguard assets.
• To ascertain the effectiveness of management controls over the production of data.

1. The Internal Auditor has rights of access to all the project records, information and assets which it considers necessary to fulfil its responsibilities.
2. In turn, the Internal Auditor agrees to comply with any requests from the external auditors for access to any further information, files or working papers obtained or prepared during audit work that they need to discharge their responsibilities.  Ministry of Health PS or Management will consider and approve the performance measures and may also ask the external auditor to provide an independent assessment of the effectiveness of the Internal Audit.
3. Submit Internal audit reports to the Principal Secretary on a quarterly basis. The Internal Auditor will meet and share findings with the project’s representatives, as reasonably required by the project.

 

Expected Deliverables

The main deliverable will be the Internal Audit Report. A report of each assignment is expected to consist of the following:

• Explanation   of   the   approach   to   performing   the audit, including   the   audit methodology, nature, timing and extent of audit procedures to be performed
• Providing an activity plan (project plan) of actions to achieve the objectives of the internal audit function, specifying budgeted hours, timelines and sequence for its audit procedure and level of staff to be assigned;
• Findings, observations, Risks Identified as well as Recommendations.

 

Reporting

• For day to day administration purposes only, Internal Auditor reports to the Project Coordinator and functionally reports to the PS MOH.

 

Qualifications and experience

• Bachelor’s degree in Internal Auditing/Commerce
• Certification from relevant professional body (Chartered Internal Auditor, CIA preferred).
• 2 to 4 years internal auditing experience. Experience within the IDA or Donor funded Projects environment will be an added advantage.

 

Required Competencies

In addition to the above, the successful candidate is expected to demonstrate the following competencies:

• Working knowledge of Microsoft Excel as well as relevant Auditing software
• Risk based auditing knowledge and familiarity
• Knowledge of Institute of Internal Auditors Standards
• Strong analytical, written/verbal communication, interpersonal, and relationship building skills

 

Compensation:

A competitive salary will be offered as per Kingdom of Lesotho norms for public officers and World Bank guidelines

Further information can be obtained from the following during office hours [08h00 to 16h30 local time]:

[email protected], [email protected] and [email protected]

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