Rwanda

The overarching objective of this assignment is to support the six SDCs to establish reliable and sustainable revenue and expenditure management systems. The specific objectives are to: (a) assist in the development and institutionalization of good policies and procedures to ensure efficiency, effectiveness, and economy in management of revenues and expenditure by the SCs; (b) assist in identification and building the capacities of the SCs to enhance their performance and management of revenues and expenditure; and (c) assist in the standardization of the revenue and expenditure management systems in all the SCs. The services provided The overarching objective of this assignment is to support the six SDCs to establish reliable and sustainable revenue and expenditure management systems. The specific objectives are to: (a) assist in the development and institutionalization of good policies and procedures to ensure efficiency, effectiveness, and economy in management of revenues and expenditure by the SCs; (b) assist in identification and building the capacities of the SCs to enhance their performance and management of revenues and expenditure; and (c) assist in the standardization of the revenue and expenditure management systems in all the SCs. The services provided include:

1. Task 1: Mobilization and Project Inception – the purpose of this phase is to refine the methodology and work plan; clear any issues which may not have been fully explained in the TORs and our proposal; and provides the opportunity for clarifications and consultations as a basis of further refining the methodology and work plan. It also provides the opportunity for the consultants to meet with the client and its representatives at the inception of the project, to know the client’s personnel involved in the assignment, and to agree on communication lines and consultations during the implementation of this TA.
2. Task 2: Diagnostic/Situation Analysis for the six SDCs – this is to establish the current situation of reven ue and expenditure management in terms of the overall legal and governance mechanisms in place for the management of LAEs, institutional and organization of each of the six SDCs, operating financial management systems; internal control systems; revenues and sources, and expenditures by classification in terms of economic and functional categories following the Classifications of Functions of Governments (COFOG)11. The diagnostic analysis also aims at identifying the gaps in these systems and more specifically in terms of the revenue and expenditure management based on the international best practices. Also, the analysis will seek to establish the causes for the gaps identified.
3. Task 3: Establishing the baseline data for each of the six SDCs based on the 2017/18 Fiscal Year. The baseline data will include, though not limited institutional, revenue and expenditure data; and performance ratios of each of the six SDCs. It will also include in our baseline the current state of documentation/quality of operating SOPs and forms; the baseline or current maturity profile of internal controls for each of the SDCs; the baseline or current maturity profile for reporting for each of the six SDCs; and the current budgeting systems in place. Further the baseline will include financial analysis for each of the six SDCs and development of the complete sets of financial reports covering the five years period (2013-2018) based on the best international practices as provided by the International Public-Sector Accounting Standards (IPSAS) and in accordance with the Generally Accepted Accounting Principles (GAAP).
4. Task 4: Developing Proposals and Plans for Enhancing Revenue and Expenditure Management. The proposals and plans will include: (i) development and implementation of SOPs on financial management good practices; and budgeting and budgetary control good practices; (ii) proposals for improving financial management systems including internal controls profile; (iii) proposals for enhancing financial reporting and communication; proposals for capacity building and training; and (iv) a well-articulated implementation plans for the proposed reforms and capacity building.

Task 5: Final Report phase also referred to as the exit phase. This phase of the assignment will be undertaken towards the end of the technical assistance and after the SCs have had the proposed reforms implemented for some time. In this phase, the scope of work for each of the six SDCs is expected to include an assessment of how well the reforms have been institutionalized and level of improvement in relation to the baselines previously established; the development of final report taking into account any feedback and consultations done based on the draft report and other comments on the draft final report.