Appendix 3

OUTLINE TERMS OF REFERENCE FOR CONSULTANTS 

1. Consultant services will support the three components of this technical assistance (TA). 
The team leader (also a treasury specialist) will supervise all subprojects and lead the work on 
subproject 1 and 2. It is expected that the consultants will work closely to keep the 
implementation of the TA on track and in line with its scope and objectives. 
2. The TA will be implemented intermittently by a team of three international consultants for 
a total of 21 person-months and one national consultant for seven person-months. The 
international consultants team will comprise a treasury specialist/team leader (10 person-
months); a budget specialist (8 person-months); and an Attaché trainer (3 person-months). 
These will be joined by a local facilitation specialist (national, 7 person-months intermittent). 
A. Treasury Specialist and Team Leader (international, 10 person-months) 
3. The treasury specialist and team leader will have a strong background in the 
management of financial systems and budgets, financial reporting, financial data analysis, 
auditing, treasury management, capacity building and training; project and/or program 
management, and will have extensive experience in the use of all major components of the 
Attaché’ system to be implemented. The specialist should have at least 10 years of experience, 
preferably in the Pacific region, should have knowledge of accepted accounting practices and 
principles, strong negotiation, and process facilitation skills, and should hold a tertiary degree in 
Accounting, finance or a related field, preferably a chartered accountancy of CPA equivalent. 
The consultant should have excellent communication skills, both written and verbal, and be 
skilled in the use of consultative and participatory processes. 
4. 
The assignment of the treasury specialist and team leader will include but not limited to: 
(i) 
provide guidance and leadership to the consultancy team; 
(ii) 
develop a detailed workplan for the technical assistance, in consultation with the 
TA focal point, that seeks to build on and complement earlier and ongoing related 
assistance; 
(iii) 
reviewing the current capacity in the Accounting Department and accountants in 
line ministries and staff in the Auditor General’s office in order to design an 
effective training program to boost capacity. The training program should focus 
on two streams – Stream 1 should focus on junior staff within the Accounting 
Department and all accounting staff in lime Ministries; and stream 2 should 
target senior staff in the Accounting Division and staff in the Auditor General’s 
office: 
a) 
Stream 1 program should consider cash management and 
commitment control, reconciling and maintaining of balance sheets 
accounts, general ledger operations, preparation of journal entries, 
monthly closing and preparation of monthly financial statements, 
preparation of monthly financial reports, account receivable and 
accounts payable and payroll administration. 

b) 
Stream 2 program should focus on building capacity on preparing 
monthly and annual financial accounts, resolving accounting 
discrepancies and irregularities, and developing and maintaining 
financial databases. 


Appendix 3

(iv) 
assisting in the strengthening of the annual budget with accurate, up-to-date 
recording and compilation of revenues and expenditures from line ministries and 
the public enterprises; 
(v) 
strengthen cash management and commitment control, improve quality of data 
from Accounting Division and improve reconciliation between MFED and line 
Ministries 
(vi) 
training mentoring Accountants from Accounting Division, Lime Ministries and the 
Auditor General’s office through formal group sessions and one-on-one 
mentoring on the use of the Attaché’ systems, including the following new 
functions: 
a. 
fund control (procedures to prevent expenditures or commitments 
from exceeding appropriations) 
b. 
commitment control 
c. 
automate reconciliation 
d. 
check writing 
e. 
prepare module to produce regular reports arraying data 
according to GFS reporting categories and such other reports as 
may be required for the preparation of financial statements 
(vii) 
maintain close contact with the ADB project officer and the executing and 
implementing agencies throughout the TA implementation period; and 
(viii) 
collate and prepare inception, half yearly, draft final and final reports on the TA 
as a whole, as required by ADB. 
(ix) 
The Treasury specialist will also: 
a. 
Work with the office of the Auditor General on Government 
reporting requirements and train staff using the Attaché’ system to 
derive the required data 
b. 
Develop easy to understand guideline and manual on the Attaché 
accounting system that clearly relates Attaché’ screens to hardcopy 
forms, and Government financial policies 
c. 
Advise the Attachés’ specialist on the needed reports to be 
produced by the Attaché’ or associated modules, including IPSAS 
cash, donor funding, GFS and Trust Fund and other reports 
required by Government 
(x) 
perform overall TA management coordination among ADB, the Government of 
Kiribati, development partners, and other stakeholders to ensure better 
coordination with PFM related assistance and that the TA milestones are met 
B. 
Budget Specialist (international, 8 person-months) 
5. The person will have a background appropriate to undertaking the tasks set out below, 
with at least 10 years practical experience and significant experience specific to small island 
states and should hold a tertiary degree, preferably a bachelor’s degree in economics finance or 
a related field. 
6. 
The assignment of the budget specialist will include but not limited to: 
(i) 
review MFED’s structure and MFED’s officials’ job descriptions and develop an 
institutional strengthening program; 

Appendix 3

(ii) 
assisting in the strengthening of the annual budget with accurate, up-to-date 
recording and compilation of revenues and expenditures from line ministries and 
the public enterprises; 
(iii) 
develop guidelines, procedures and performs for the preparation of budget bids, 
their evaluation by MFED’s budget committee in alignment with Kiribati 
Development Plan 2008-2011 and the successive Development Plan. 
(iv) 
develop guidelines and instructions for improved budget implementation, and 
reporting and monitoring system; 
(v) 
develop guidelines and procedures for the further operationalization of the MTFF; 
(vi) 
work closely with the Treasury specialist to strengthen cash management and 
commitment control, improve quality of data from the Accounting Division, and 
improve reconciliation between MFED and line ministries; 
C. 
Attaché Specialist (international, 3 person-months) 
7. The person will have practical working experience with the Attaché accounting system 
and is familiar with the software including being able to configure Attaché to meet Government’s 
requirements. 
8. The assignment of the Attaché’ specialist will include but not limited to: 
(i) 
working together with the team leader and the treasury specialist to determine 
and implement the Attachés’ training requirement 
(ii) 
working together with the treasury specialist and the office of the auditor general 
on Government reporting requirements and train staff using the Attaché’ system 
to derive the required data 
(iii) 
Configure Attaché’ and program needed module: 
• 
Fund control 
• Commitment control 
• Automated reconciliation 
• Check writing 
• 
To produce regular reports arraying data according to GFS reporting and 
such other data required 
• 
Producing and storing electronic copies of transaction documentation for 
each transaction in Attaché’ 
• 
Redesign either Government forms or Attaché’ screen for greater 
similarity and ease of use 
• 
Design module/process for off-line input of transaction data into Attaché’ 
• 
Design procedure for generation and regular emailing of crucial Attaché’ 
reports to each Ministry about their financial status according to Attaché’ 
(iv) 
Assisting any other tasks to ensure the successful implementation of TA. 
D. 
Local Facilitation Adviser (domestic, 7 person-months intermittent). 
9. The local facilitation specialist will have a strong background in Accounting, training and 
education and consultative and participatory processes, as well as extensive experience in 
technical assistance in those fields in small island states. 
10. The assignment of the local facilitation specialist will include but not be limited to several 
tasks that will be carried out under the guidance of the team leader or specialists 

Appendix 3

(i) 
In concert with other team members, conduct public awareness campaign and 
information dissemination on key aspects of the TA work. 
(ii) 
Liaise directly with the local counterparts in the Ministry of Finance and other line 
Ministries as appropriate to identify PFM requirements and progress PFM reform; 
(iii) 
Work in concert with the Team to determine the best way to progress PFM 
reform and assist with the implementation of agreed tasks; and 
(iv) 
Assist in any other tasks to ensure the successful implementation of the TA. 
(v) 
Provide input for TA reports, as requested by the team leader. 
11. An inception report will be prepared for ADB and the Government by the team leader 
within 8 weeks of the start of field activities. It will include the capacity development roadmap. 
Half-yearly progress reports will be submitted throughout the TA, and a draft final report 
completed by November 2014. The final report is to be submitted within a month of the 
incorporation of ADB comments on the draft final report.