Position: | PFM accrual base accounting Expert |
Period of Performance: | October 1, 2023 – April 31, 2024 |
Maximum Level of Effort: | 40 days |
Base of Operations: | Amman, Jordan and remote |
Position Reports to: | Senior PFM Expert |
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.
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.
The following tasks will be completed by the Expert in close coordination with the Component 1 Lead and the Senior PFM Expert:
No. | Deliverable | Timeline | Language |
1 | Complete set of the accrual base accounting policies and instructions that will be implemented by the municipalities. | Within 3 months from the start of the assignment | Arabic |
2 | Develop the training material including the agenda, power point presentation, reference guides, and the pre and post tests. All deliverables will be in Arabic | Within 1 months after the accrual base accounting policies and instructions are endorsed by MoLA. | Arabic |
3 | Deliver the in-person training workshops for the participants. | Within 2 weeks after finalizing the development of the training materials | Arabic |
4 | By-weekly update progress reports delivered to the Senior PFM Expert. | By-weekly | Arabic |
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