PFM Accrual Base Accounting Expert

1. PROJECT BACKGROUND

The Municipal Support Program (USAID MSP) is a five-year, USAID-funded program implemented by DAI. USAID MSP aims to strengthen municipal-sector service delivery and promote local economic development in Jordan. USAID MSP will strengthen municipal-sector service delivery by supporting improved governance and organizational culture through three interventions: 1) key policy and service delivery reforms; 2) municipal- sector public financial management; and 3) community engagement. Improved municipal service delivery will ensure that municipalities can respond effectively to citizens’ needs and create the conditions for investment and inclusive economic growth. USAID MSP will also increase capital investment in the municipal sector.

1. TASK DESCRIPTION

Under Outcome 1, USAID MSP is providing technical and material support to the Ministry of Local Administration (MOLA) and all municipalities to implement a new municipal Financial Management Information System (FMIS) and for the adoption of International Public Sector Accounting Standards (IPSAS) accrual basis accounting standards. The IPSAS accrual-based accounting standards for municipalities will improve tracking and accounting for municipal resources (assets) and commitments (liabilities), and decision-making based on sound financial management policies and information. The new FMIS will be the tool and support the municipalities to transition to accrual-based accounting.

The Municipal Financial Bylaw No. 142/2016 which is currently being reviewed and updated requires MOLA to develop the financial system of the municipalities and to move from cash to accrual basis accounting by 2021. To date, while MOLA has committed to implement accrual basis accounting, municipalities are not fully ready for the transition to accrual base accounting due to the lack of capacities, system, and instructions.

USAID MSP will support MOLA to develop the relevant accrual accounting policies and instructions in coordination with the Ministry of Finance and other stakeholders and to provide the needed capacity development and training to implement accrual basis accounting. The final draft of the accrual accounting policies and instruction will be reviewed and endorsed by the Ministry of Local Administration.

1. KEY DUTIES AND RESPONSIBILITIES

The following tasks will be completed by the Expert in close coordination with the Component 1 Lead and the Senior PFM Expert:

• Consult with MSP technical team members and experts and participate in regular meetings with relevant stakeholders, including the Ministry of Local Administration, the Ministry of Finance (MoF), Cities and Villages Development Bank (CVDB), the Audit Bureau, and municipalities.
• Review the current municipal financial bylaw (142/2016) and the suggested amendments that will support in guidance of developing the accrual base accounting policies and instructions for the municipalities.
• Review the draft Chart of Accounts that was developed by MSP and make sure the drafted accrual base accounting policies and instructions will be in line with the COA.
• Draft the accrual base accounting policies and instructions (instructions) needed for the municipalities to transition into the accrual base accounting as required by law through the municipal Financial Management Information System (FMIS).
• Ensure the drafted instructions will cover the entire fiscal cycle for the municipalities, which includes budget preparation, budget execution, accounting, procurement, payroll processing, revenues, debt management, assets classification, liabilities, and financial reporting or any other that are applicable for the municipalities.
• Ensure the drafted instructions shall be according to the International Public Sector Accounting Standards (IPSAS) that are applicable for the municipalities.
• Present the drafted instructions to the relevant stakeholder and engage in consultation meetings to receive feedback/input and modify/amend the instructions based on the feedback received.
• Provide capacity building and training in the accrual base accounting for the municipalities. This includes developing the needed training material, agenda, handouts, and any other material needed for the training.
• Engage, communicate with, and coach municipalities on the importance of the new accrual base FMIS solution to facilitate the transition during the later phases of implementation.

1. DELIVERABLES

1. QUALIFICATIONS
   • Bachelor’s degree in finance, accounting, public accounting, or related fields.
   • Minimum of fifteen (15) years of experience working in providing similar assignments or advisory role in developing financial procedures, accrual base accounting policies and instructions.
   • Experience in the public and fiscal sector reform in Jordan or abroad is preferably.
   • Experience in the public financial management for municipalities is preferably.
   • Experience in the IPSAS is preferably.
   • Excellent oral and written command of the English and Arabic languages.

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