Beschreibung der Beschaffung
Analytical studies show a positive trend in the development of the public finance system in Tanzania over the last few years, although simultaneously indicating that reforms are proceeding at a relatively slow pace. While the identified progress is largely attributed to the Public Financial Management Reform Programme (PFMRP) of the Government of Tanzania, its ambitious goals contrast starkly with the capacity available for actually transforming the system. The PFMRP serves as primary strategic framework for reforms in the Tanzanian public finance systems. It began its fifth phase in 2017 and is currently set to run until 2022. Progress notwithstanding, the need for further reform in the sector remains apparent.
The principal reason for this is that the main actors in the public finance system and the excessively narrow taxpayer base do not demand adequate accountability. Audited entities do not adequately implement the audit recommendations. The role, tasks and performance of internal audits do not meet international standards. The main burden of taxation in Tanzania is borne primarily by a small number of large taxpayers. By contrast, the domestic economy, particularly the informal sector, and the upper and middle class contribute little to national tax revenue. Overall, the public finance system in Tanzania falls short in terms of good financial governance principles, specifically with regard to transparency, efficiency and accountability (core problem).
The Good Financial Governance II (GFG II) programme is a technical assistance programme implemented by GIZ, building on the successful implementation of the Good Financial Governance I (GFG I, duration May 2016 - July 2020) programme. It cements impacts achieved, scales up successful measures from earlier implementation and realigns strategically, where needed. GFG I covered various strategic reform areas within the realms of the public finance system. GFG II retains the general logic of intervention and corresponding fields of action from GFG I, which focused on external audit (Field of Action 1 - FoA1), internal audit (Field of Action 2 - FoA2), domestic resource mobilisation (Field of Action 3 - FoA3) and social accountability (Field of Action 4 - FoA4). The programme objective is: the public finance system is strengthened in accordance with the principles of good financial governance, specifically transparency, efficiency and accountability.
GFG II is funded by the German Federal Government as well as the Swiss Government (a co-funding arrangement with the European Union Delegation is under preparation).The programme has a term of three years and three months (August 2020 to October 2023) with a German TC contribution of up to EUR 5,000,000 to the total cost of the co-financed programme (EUR 12,5000,000). A potential additional EU contribution of up to 3,000,000 EUR is envisioned to be incorporated during the initial stages of implementation of the programme.
The services procured through this tender relate to Field of Action 2 (FoA2). FoA2 supports the creation of conditions for an effective internal audit function in the public sector in Tanzania with the continued ambition that the internal audit reports of internal audit units in MDAs and LGAs may achieve international standards. For this, the programme provides strategic and organisational advice to the Internal Auditor General"s Division (IAGD), as well as targeted capacity building measures for IAGD staff and Internal Audit Units (IAUs) of other MDAs/LGAs. The latter has entailed workshops to build technical knowledge and skills in internal audit and on-the-job coaching to embed lessons from workshops through practical application on internal audit assignments.
The envisioned work within FoA2 will utilize the successful completion and approval of the strategy for the further development of the Internal Audit system in the public sector of Tanzania (achieved during the implementation of GFG I) by initiating the systematic implementation of the strategy.
High-priority reforms emanating from the strategy concern inter alia the strengthening of audit committees in local and central government institutions and the integration of comprehensive risk management in internal controls. Moreover, the facilitation of learning amongst practitioners of internal audit across the public sector will result in some activities focusing on improving knowledge management practices amongst peers, for example through the physical or digital establishment of a knowledge management platform. Other continued work streams will include a focus on manuals and guidelines to ensure conducive framework conditions are in place for an effective internal audit function.
Accounting for IAGD"s pivotal role within the sphere of internal audit in the public sector, targeted organizational development measures will continue to strengthen the effectiveness of IAGD and other division of MoFP, in line with future operational agreements. Lastly, the successful on-the-job trainings in internal audit units of MDAs and LGAs focused on strengthening the compliance of internal audit reports with international standards (International Professional Practices Framework) will be rolled out further with the help of increased peer-to-peer horizontal learning platforms amongst respective IAUs and including the regulatory bodies IAGD and PO-RALG as well as the regional level. These measures highlight a significant upscaling effort undertaken by GFG II and build on the work previously conducted under GFG I.