Accounting and Financial Audit Assistant

The UN Development Programme (UNDP) in Solomon Islands, on the ground since 1999, has earned a reputation as a trustworthy development partner in the collective effort of supporting Solomon Islands in achieving the objectives of the National Development Strategy and the Sustainable Development Goals. UNDP works with people and their governments to address the country's various development challenges.

We support Solomon Islands in implementing the Sustainable Development Goals (SDGs) and sustaining its growth trajectory by modernising institutions, reducing inequalities, digitally transforming communities, combating climate change and sustainably managing natural resources.

As part of the UNDP Pacific Office in Fiji, which covers 10 countries in the Pacific region and guided by the Sub-regional Programme Document for the Pacific Island Countries and Territories 2018-2022, UNDP in Solomon Islands has a growing portfolio of country focused interventions in the areas of:

Effective Governance
Inclusive Growth
Resilience and Sustainable Development
UNDP also partners with the Solomon Islands Government in undertaking policy level initiatives, including the impact of COVID-19 on the economy, digital transformation, and others

The UNDP “Strengthening the Electoral Cycle in the Solomon Islands Project” (SECSIP) supports the Solomon Islands Electoral Commission and other national institutions providing technical assistance through the electoral cycle (pre-election; elections/polling and post-election) for the conducting inclusive and credible electoral processes. SECSIP phase 1 was implemented from July 2013 until June 2017. A second three-year project was rolled out in July 2017. The project is now transitioning to its third phase expected to end in December 2024.

SECSIP is funded by the Government of Australia and UNDP. The project aims to continue building synergies and strategic partnerships with a range of national stakeholders from government and civil society to ensure that an enabling environment for credible and inclusive elections is created. The overarching objective is to strengthen the link between the electoral cycle and other key governance processes and institutions contributing to social cohesion and the development of a pluralistic society.

This UNV assignment is part of SECSIP third phase. SECSIP III will focus on enhancing inclusive, informed and transparent electoral processes through accountable and effective institutions. SECSIP assistance will also contribute to enhancing and expanding social inclusion, particularly of disadvantaged segments of the population including women, young people and people with disabilities (PWD). The Project will work towards achieving the overarching outcome of ‘more sustainable and inclusive electoral institutions and practices in support of democratic governance in Solomon Islands’ through the four following outputs:

Output 1: Institutional and Operational Capacities of the Electoral Authorities Strengthened

Output 2: Capacity of national authorities and local networks to provide voter information and awareness and to encourage civic engagement strengthened

Output 3: Legal Electoral Framework Improved

Output 4: Women’s Political Participation Strengthened

Accordingly, a primary focus of the Accounting and Financial Audit Assistant is to support the analysis and audit of the above-referred statements of accounts that political parties and candidates are required under the law to submit to the ORPP and to the Chief Electoral Officer. In this context, the incumbent of this post will perform the duties described in this DOA receiving guidance from the Registrar of the Political Parties in close consultation with the Office of the Auditor General, the Chief Electoral Officer and UNDP SECSIP CTA.

See https://www.pacific.undp.org/content/pacific/en/home/about-us/soi-office.html

Within the delegated authority and under the supervision of UNDP SECSIP Chief Technical Adviser or his/her designated mandated representative(s), the UNV Accounting and Financial Audit Assistant will:

In compliance with UNDP Rules, Regulations and policies, the incumbent will be part of SECSIP Graduate Programme.

For this assignment, the incumbent will be required to work with the Office of the Registrar of the Political Parties (ORPP) and the Office of the Register General (OAG) and in alignment with the support provided by UNDP SECSIP to these institutions.

Initially it is expected that approximately the first three months the incumbent will split his/her time between the ORPP and OAG. The second half will be almost entirely focused on the work of the OAG to ensure that the incumbent of this post has a good understanding of the requirements before undertaking the audits of the statement of accounts of political parties and candidates. During the first week of the assignment, these offices in consultation with UNDP SECSIP, will jointly prepare a work plan and timeline identifying the assignment key milestones time distribution to be dedicated to each office.

The incumbent general duties and responsibilities will include the following:

 Provision of additional capacity to deliver the audit of the financial statements of the political parties and candidates in line with the statutory deadlines and meeting the reporting requirements of ORPP, OAG and SIEO
 Assist in the identification of training needs, planning and development of contents related to the legal obligation of submission of statement of accounts by political parties and candidates
 Identify and plan awareness raising activities to enhance the knowledge of the above described obligations;
 Provide a monthly report on the activities carried out in support of the ORPP and OAG to UNDP SECSIP;
 Any other task as identified by the ORPP and OAG in consultation with UNDP SECSIP Chief Technical Adviser and Project Manager.

Particular tasks to be performed under the guidance of the ORPP Registrar:
• Promote timely submissions of statement of accounts which fulfill legal requirements
• Identify and plan awareness raising activities to enhance the knowledge of the above described obligations;
• Assist the Registrar and Deputy Registrar in the preparation and execution of the ORPP budget
• Assist in the monitoring of the ORPP finances and in the preparation of financial reports

Particular tasks to be performed under the guidance of the OAG Audit Manager
Provide audit services
• Develop testing strategies for low-risk audits that are appropriate to the audit risk.
• Ensure testing strategies and their implementation are in accordance with the requirements of the OAG's Audit Methodology and where applicable, regulatory requirements.
• Document sufficient and appropriate audit evidence, addressing the relevant audit objectives and demonstrate how it relates to the rest of the audit.
• Undertake audit procedures on an engagement in line with the OAG's Quality Control Policy to ensure that the audits comply with International Standards of Supreme Institution (ISSAI) and International Auditing Standards and that work is completed within the statutory deadline.
• Identify and document audit differences and issues. Ensure appropriate action is taken to resolve the issues or escalate them as appropriate as according to quality control policy.
• Prepare recommendations for incorporation into draft audit reports and audit opinions so as to ensure that they comply with the statutory obligations of the Auditor General, in a timely and competent manner.
• Ensure clear, effective and timely communication with a relevant stakeholders on the progress and outcome of the audit.
• Promote accountability, efficiency and effectiveness in the collection and use of public resources
• Comply with all OAG policies including the Code of Ethics and the SIG Code of Conduct, in particular ensuring the integrity and independence of the OAG is maintained.
• Ensure instances of criminality or misconduct are properly captured, documented and brought to the attention of the Assistant Manager and/or Audit Manager in a timely manner.
• Follow legislation, rules, policies, guidelines and codes of conduct that apply to the role. Report apparent conflicts of interest and ensure appropriate management or escalation of issues arising.
• Develop and deliver any training to ensure political parties understand the reporting requirements.
• Participate in activities as requested to build the general awareness and reputation of the OAG.

Furthermore, UN Volunteers are encouraged to integrate the UN Volunteers programme mandate within their assignment and promote voluntary action through engagement with communities in the course of their work. As such, UN Volunteers should dedicate a part of their working time to some of the following suggested activities:

• Strengthen their knowledge and understanding of the concept of volunteerism by reading relevant UNV and external publications and take active part in UNV activities (for instance in events that mark International Volunteer Day);
• Be acquainted with and build on traditional and/or local forms of volunteerism in the host country;
• Provide annual and end of assignment self-reports on UN Volunteer actions, results and opportunities.
• Contribute articles/write-ups on field experiences and submit them for UNV publications/websites, newsletters, press releases, etc.;
• Assist with the UNV Buddy Programme for newly arrived UN Volunteers;
• Promote or advise local groups in the use of online volunteering or encourage relevant local individuals and organizations to use the UNV Online Volunteering service whenever technically possible.