The National AIDS, Sexually Transmitted Infections Control and Hepatitis Programme (NASCP) is a division of the Department of Public Health, in the Nigeria Federal Ministry of Health (FMH). The concept of NASCP and its mandate is to coordinate the formulation and effective implementation of the Nigeria government policies, guidelines and standard operating procedures for the prevention of new HIV infections as well as improve on the existing treatment, care and support for those persons already infected and affected by the virus in the country.
We are recruiting to fill the following positions below:
Job Title: External Auditor
Location:Abuja, Nigeria
Start Date: Invalid Date
Job Type: Contract
Background
- The Government of Nigeria through the National AIDS/STIs Control Programme (NASCP) is responsible for the health sector response to HIV control in Nigeria, under the Federal Ministry of Health.
- As part of our vision to ensure sustained epidemic control in-country, NASCP is implementing a 5-year Government-to-Government grant funded by the United States Centre for Disease Control (US-US-CDC) and it is called the Nigeria Sustainability & HIV Impact Project (NSHIP).
- Thus, here is a formal request for a project audit from the period of October 2023 to September 2024. NASCP intends to engage an independent and external auditor for the purpose of auditing the project in accordance with our agreement with US-US-CDC.
- The external audit shall be carried out in accordance with International Standards on Auditing (ISA) and International Standards on Related Services (ISRS) issued by the International Auditing and Assurance Standards Board (IAASB).
- The Auditor shall perform the audit according to “US-CDC Audit Instructions and guidelines”.
Responsibilities
Objective of the external project audit:
- The objective of the external audit is to express a professional audit opinion in accordance with ISA 800 and/or ISA 805 on whether the financial statements of the project in all material respects, are in conformity with the applicable Financial Rules and Regulations of US-CDC/NASCP and Terms and Conditions of the financing agreement.
- NASCP/NSHIP books of accounts provide the basis for the preparation of those financial statements and are established to reflect the financial transactions in respect of the NASCP/NSHIP and that it maintains adequate internal controls and supporting documentation for transactions.
- The objective of this audit is also for the Auditor to verify that the expenditures claimed by NASCP/NSHIP in the financial statements for the project covered by the Agreement have occurred (‘reality’), are accurate (‘exact’) and eligible and to submit a Report of Factual Findings with regard to the agreed-upon procedures performed according to ISRS 400 and CDD Audit Instructions in Annex 2 of this ToR. Eligibility means that expenditures have been incurred in accordance with the terms and conditions of the Agreement. However, neither physical verification of the project nor the auditor’s opinion of the results and effects of the project is included in the project financial audit.
- Responsibility for the preparation of financial statements.
- The responsibility for the preparation of Financial Statements lies with the NASCP/NSHIP and is also responsible for:
- The selection and application of accounting policies. NASCP/NSHIP will prepare the Financial Statements in accordance with applicable accounting standards that comply with appropriate international standards in all material respects; and
- Implementing accounting, administrative and financial procedures documented in manuals.
- The auditors are responsible for the formulation of an opinion on the Financial Statements based on their audit conducted in accordance with ISAs (International Standards on Auditing) issued by the IFAC (International Federation of Accountants). In accordance with these standards, the auditors will request NASCP/NSHIP for an Engagement/Confirmation Letter committing NASCP/NSHIP to the preparation of the Financial Statements and maintenance of proper internal control systems as well as acceptable documentation for all financial transactions.
- A formal letter of engagement specifying the scope of audit shall be prepared and signed between NASCP/NSHIP and the auditor prior to the beginning of the assignment. The letter of engagement shall also clearly spell out the responsibilities of the two parties.
The financial records maintained for projects are usually the following:
- Financial ledgers;
- Bank Reconciliation Statements;
Financial reports:
The Financial project reports include:
- Annual and cumulative statements of sources and application of funds, which should disclose separately US-CDC funds, other donors funds and beneficiaries funds.
- Annual and cumulative project expenditure compared to budget per category
- Reconciliations from financial ledgers
- Full disclosure of cash balances. Only actual expenditure is eligible and any advances that have not been liquidated are not the be included in the expenditure.
- The auditors shall be given access to all legal documents, correspondence and any other information associated with the Financial Statements to be audited and deemed necessary by them. Confirmation of amounts disbursed and outstanding can be obtained by income records in QuickBooks. These records are reported and checked by US-CDC and are considered correct.
Deliverables
Scope of the Audit:
The audit will be carried out in accordance with the standards specified in 3.2 above and will include such tests and verification procedures as the auditors consider necessary under the circumstances. In conducting the audit, special attention should be paid to the following:
- Carry out tests of transactions as are necessary, in order to obtain an understanding of the accounting system, to assess its adequacy as a basis for the preparation of the financial statements and to establish whether adequate records have been maintained as required by NASCP/NSHIP Financial Rules and Regulations; Financial Manual and applicable rules of the donors;
- Conduct an in-depth and exhaustive review of the internal control systems to have sufficient knowledge of the procedures underpinning the systems, as contained in NASCP/NSHIP Financial Rules and Regulations; Financial Manual and the applicable rules of the concerned donors;
- Confirm that although responsibility for preventing irregularity and fraud remains with NASCP/NSHIP, the audit has been planned so as to have a reasonable expectation of detecting material misstatements in the financial statements;
- Confirm that funds have been used in accordance with the Agreement, with due attention to economy and efficiency, and that they have only been used for the purposes for which they were intended for and in accordance with the conditions under which the funding was provided. The External Auditors have therefore obtained an understanding of the terms and conditions governing the grant agreement, as well as all annexes as listed in the award document.
- Confirm that Goods and services financed have been procured in accordance with sound procurement procedures spelled out in the NASCP/NSHIP Procurement policy;
- Confirm that all necessary supporting documents, records and accounts have been kept in respect of all activities. Clear linkages should exist between the books of accounts and the financial statements presented;
- Confirm that the Financial Statements have been prepared in accordance with acceptable accounting practice and give a true and fair view of the financial position of the project for the reporting period
In accordance with International Standards on Auditing, the auditors shall pay attention to the following:
- Fraud and Corruption: In accordance with ISA 240 (The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements) the auditors shall identify and evaluate risks related to fraud, obtain or provide sufficient evidence of analysis of these risks and assess properly the risks identified or suspected;
- Laws and Regulations: In preparing the audit approach and in executing the audit procedures, the auditors shall evaluate NASCP/NSHIP’s compliance with the provisions of laws and regulations that might impact significantly the financial statements as required by ISA 250 (Considerations of Laws and Regulations in an Audit of Financial Statements);
- Governance: Communicate with NASCP/NSHIP’s Management responsible for Governance regarding significant audit issues related to governance in accordance with ISA 260: (Communication with those charged with Governance); and
- Risks: With a view to reducing audit risks to a relatively low level, the auditors will apply appropriate audit procedures and handle anomalies/risks identified during their evaluation. This is in accordance with ISA 330 (The Auditor’s Responses to Assessed Risks).
Contents of Reporting:
- The auditor is expected to present two types of reports: An opinion on the Financial Statements prepared by NASCP/NSHIP and a Report of Factual Findings. Submission of draft reports to NASCP/NSHIP for review is due by 28/03/2025.
- The reports are to be written in English, in two copies and digitally, to NASCP/NSHIP no later than 26/03/2024. The responsible auditor’s signature and title are required on both reports.
The opinion on the Financial Statements shall contain:
- A professional opinion on the financial statements and supporting schedules as regard to their true and fair view;
- Accounting standards and NASCP/NSHIP Financial Rules and Regulations that have been applied indicating the effect of any deviations from them;
- The International Audit standards that were applied;
- Include all other requirements of cooperating partners as stated in the various cooperating agreements.
The Report of Factual Findings shall contain:
- A description of factual findings and make recommendations to address any weaknesses identified in the Report on Factual Findings.
- Any ineligible expenditures disclosed in report.
- The Report of Factual Findings will include reactions/comments “Management Response” from NASCP/NSHIP on any weaknesses noted by the auditors.
Qualifications & Skills
The key audit team will comprise, at least:
- An audit manager with at least 10 years’ experience in auditing and with a sound knowledge of donor-financed projects. In addition, s/he should be a member of a recognized accountancy professional body;
- A team leader with at least a Masters Degree in Auditing / Accounting or equivalent with a minimum of 5 years’ experience in auditing; and
- An assistant auditor with adequate experience and professional qualifications.
Auditor’s qualification and experience:
- The audit shall be carried out by an external, independent and qualified auditor (Certified Public Accountant/Authorized Public Accountant)
- The auditor must be completely impartial and independent from all aspects of management or financial interests of the organization. The auditor shall not, during the period covered by the audit nor during the undertaking of the audit, be employed by, serve as advisers or mentors for, or have any financial or business relationships with the organization. The Auditors should disclose any relationship that might possibly compromise their independence.
- The auditor shall be registered and have a license with the Institute of Chartered Accountants of Nigeria (ICAN) or Association of National Accountants of Nigeria (ANAN) [1] and must demonstrate that s/he employs adequate staff with appropriate professional qualifications with international standards, in particular International Standards on Auditing (ISA) and with suitable experience in accounting and auditing the accounts of entities comparable in size and complexity to the entity being audited.
In addition, the audit team as a whole will have the following:
- Appropriate experience with audits of development projects financed by the donors. At least one senior member of the team either a manager/supervisor should have such experience; and
- Demonstrate sufficient knowledge of relevant laws, regulations and rules in the country concerned. This includes but is not limited to taxation, social security and labour regulations, accounting and reporting;
- Fluency in English
Application Instructions:
- Curriculum Vitae (CVs) must be provided to the client by the Partner of the firm of auditors who shall be responsible for signing the opinion, together with the CVs of managers, supervisors and key personnel proposed as part of the audit team. The CVs shall include details of audits carried out by the concerned staff, including ongoing assignments indicating capability and capacity to undertake the audit.
- Include a financial proposal of Auditing fee expectation for the service to be rendered
- Indicate availability of time to commence the Audit immediately.
Application Closing Date
6th February, 2025.
How to Apply
Interested and qualified candidates should:
Click here to apply online
Check Also:Latest Massive Employment at Dangote Group
Job Title: National Clinical Mentor
Locations: Abuja and Imo
Start Date: Sat Mar 01 2025
Job Type: Contract
Duration: 1 year (Renewable yearly)
Background
- Nigeria is working towards meeting the global 95-95-95 goals by 2030. As the country moves towards achieving epidemic control, the challenge is to ensure that current efforts are sustained in the long term.
- Transitioning to chronic HIV care after epidemic control is achieved will require People Living with HIV (PLHIV) to engage with the health care system in an ongoing, chronic care relationship for the remainder of their lives.
- Clinical mentoring has been identified as critical to building successful networks of trained health workers for supporting clinical teams in HIV, other disease conditions such as Hepatitis, disease outbreak and surveillance at the sub-national level. In this light, NASCP with the support from CDC and Global Fund in collaboration with stakeholders is rolled out the National Clinical Mentorship Programme (NCMP) across the 36 States and the FCT to ensure sustained provision of quality services at all levels of care.
- Through this programme, a pool of Clinical Mentors was recruited to provide ongoing support for reviewing cases, disease surveillance, solving problems, reinforcing guidelines and ensuring high quality care.
Responsibilities
The candidate will support NASCP’s governance and coordination of the National Clinical Mentorship Programme (NCMP), by undertaking the following:
General roles:
- Provide on-site clinical training to clinicians on HIV, TB, Hepatitis, syphilis, disease outbreak and surveillance at the sub-national level according to the national guidelines and policies.
- Provide training through clinical consultation, assisting local clinicians to identify key bottlenecks affecting patients’ access to care and helping them with direct patient care as needed
- Provide Continuous medical education, which may include didactic training sessions to health professionals, as needed. All training will be in accordance with the national guidelines.
- Develop standard operating procedures for the provision of clinical care at the health facility in collaboration with the ministry of health and other stakeholders. This may include troubleshooting problems with the patient flow, tracking defaulters, or clarifying referral pathways by developing appropriate algorithms
- Submit a monthly report on training and technical assistance activities, as well as findings and recommendations for strengthening services in the health facility and compliance with the national treatment guidelines
- Lead manuscript development, research and publications.
- Work closely with the SCMT in the performance management of the mentorship programme
- Perform other duties related to clinical mentoring as assigned
PMTCT:
The National Clinical Mentor, will be part of PMTCT State Team, assisting with the following roles.
- The coordination of activity across all intervention areas
- Support service provision for HIV and syphilis management among pregnant women
- Support the generation and management of data at the LGA and SDPs
- Support the supportive and mentorship intervention at the LGA and SDPs
- Monitor engagement of community leaders, religious leaders and other community gatekeepers at the LGA on PMTCT activities.
- Identify and resolve issues as they arise, which often requires interpretation of existing procedures and processes and determining the appropriate application
- Implement the use of standard operating procedure for PMTCT at service delivery points
- Coordinate, plan, manage, and supervised of the scale up activities at state level as documented in the TOR
- Provide technical assistance and mentorship to healthcare service providers
- Oversee Demand creation, Identification, testing, and linkage to PMTCT services.
Paediatrics:
- The NCMs and SCMs should be champions for paediatrics case finding and linkage to care.
- Assist the SASCP and IPs in active paediatrics case finding using novel testing strategies
Hepatitis:
- Provide clinical mentorship to healthcare workers in the management and treatment of Hepatitis
- The NCMs and SCMs should be champions for Hepatitis case finding and linkage to care.
- Assist the SASCP and IPs in active Hepatitis case finding using novel testing strategies.
Syphilis:
- Provide clinical mentorship to healthcare workers in the management and treatment of syphilis
- The NCMs and SCMs should be champions for syphilis case finding and linkage to care.
- Assist the SASCP and IPs in active syphilis case finding using novel testing strategies.
PSM:
- Assist HCWs in follow-up screening on client on possible ADR especially for the newly introduced ARVs.
- Assist HCWs in active and passive pharmacovigilance
Digital Health and Innovative Institute:
- Build health worker capacity using various methodologies (including use of State project ECHO low bandwidth video conferencing and any other telehealth strategies).
- Facilitate the State weekly calls with the stakeholders and health workers from various facilities.
- Participate in the disease surveillance and operation of the EoC in the State.
Data management:
- Champion NDARS reporting and data quality
- Ensure monthly reporting of NCMP activities on the NDARS
Qualifications & Skills
- Must possess a Degree in Medical Sciences (MBBS or equivalent). Post graduate qualification/Masters level training in Public Health, Family Medicine, Internal Medicine, Paediatrics or Obstetrics will be an advantage.
- Must be registered with the Medical and Dental Council of Nigeria
- At least 5 years’ experience with clinical HIV and AIDS care, including the provision of antiretroviral therapy (ART)
- Must have at least 3 years’ experience with program planning, assessment, and implementation of HIV clinical care program. Experience in the provision of HIV clinical training
- Previous experience in HIV-related operational research is an advantage
- Good knowledge of current trends and normative guidance (national and international) in HIV clinical care and service delivery
- Experience in coordinating multi-disciplinary HIV clinical teams for effective service delivery
- Willingness to travel to clinics and hospitals in assigned geographical areas
Required Competencies / Skills:
- Demonstrated coaching and mentoring ability
- Strong interpersonal skills and ability to work with people of different backgrounds
- Ability to apply problem-solving skills to ongoing challenges.
- Strong organizing, planning, and prioritizing skills
- Sensitivity to different cultural working environments
- Ability to analyze and interpret data, and write reports
- Capacity to operate both as a team player in large diverse teams as well as individually.
- Self-motivated with a strong work ethic
- Proficiency in the computers and software/applications such as presentation software, spreadsheets, and video conferencing
Deliverables:
- Develop a workplan and share with NASCP
- Submit monthly reports of activities and timesheet.
- Support States mentorship programme operations and ensures the programme runs within one year of engagement of State Clinical Mentors Team (SCMT) for ownership and sustainability.
- Support States HIV programme to achieve the UNAIDS 95-95-95 targets by 2030.
Contracting & Accountability:
- The National Clinical Mentor will be accountable to the Chief National Clinical Mentor and report through and supervised by the National Clinical Mentor II.
Application Closing Date
7th February, 2025.
How to Apply
Interested and qualified candidates should:
Click here to apply online
See Also:Employment Opportunities at Michael Okpara University of Agriculture
Job Title: Senior Finance Specialist
Location:Abuja
Job Type: Contract
Duration: 1 year (Renewable yearly)
Background
- The Centrally based Senior Finance Specialist position is responsible for safeguarding the assets (financial and physical) of Global Fund against fraud, loss or misuse.
- S/he is responsible for ensuring that any money expended in the field is done in accordance with Generally Accepted Accounting Principles, NASCP policy, and any cost principles imposed by the donor agency.
Responsibilities
- Understand and articulate the basic tenets of Internal Control and Generally Accepted Accounting Principles and Global Fund Guidelines to other staff members.
- Develop tools to use to train PR and SR staff in proper financial record keeping procedures and procurement integrity.
- Lead the process of ongoing improvement of financial systems and internal controls at PR and SR levels.
- Implement standard NASCP procedures to manage and monitor the financial resources of the project office. This includes: ensuring that all payments comply with NASCP rules and regulations and are supported by adequate documentation
- Reconcile advances, including review of receipts, coding of expenses on the general voucher and entering into Quickbooks / Navision accounting software
- Ensure accurate entry of transactions in accounting system assuring detailed memos, proper charge codes, account codes and job tracking.
- Working in collaboration with the Project Coordinator to prepare and monitor project budgets, actual expenditures, commitments and obligations.
- Preparation of disbursement requests, cash needs at PR, SR and Zonal levels.
- Manage the preparation of monthly financial reports such as bank account reconciliations, cash book, Budget monitoring and variance reports, and 80/20 analysis base reports.
- Prepare financial reports (Balance Sheet, Income and Expenditure Statement, Cash Flow) and other specialized reports for submission to Global Fund or other donor missions or agencies as required.
- Implement internal control for purchase approval, asset use, project resources e.g., consumption of project resources such as petrol, diesel, electricity, water, telephone, office supplies, etc.
- Ensure that all transactions are adequately supported by internal approvals and third-party supporting documents such as price quotes, purchase orders, invoices, memos shipping receipts and proof of delivery.
- Assure payment of per diem and transport to participants and other expenses paid at field activities is properly managed, documented and follows project policy.
- Manage travel advances to staff, assuring proper documentation and timely clearing of all advances.
- Create journal entries, assuring all entries are properly coded, charged to the proper account codes and jobs.
- Supervise management of petty cash, assuring all purchases are properly documented, approved and comply with petty cash management policy.
- Support the in the preparation for external audits, compliance reviews, LFA reviews, OIG audits and any other reviews and audit exercises that may be required.
- Ensure that the FAR at PR and Zonal level are updated regularly, all assets are insured timely, management of disposal, service and maintenance plan.
- Train and supervise a proactive team of staff including Zonal level, providing support and advice as necessary.
Qualifications & Skills
Academic Qualifications:
- Minimum of Master’s Degree in Accounting, Finance, Banking or Audit
- ICAN or (CA, CPA, ACCA, CIMA) certification required.
Experience:
- A minimum of seven (7) years’ experience in grant management of donor funds and experience on Government Financial Regulations
- Skilled in computer programs, including Microsoft Word, Excel and PowerPoint and ability to operate Zoom, and data management systems.
- Strong interpersonal skills and the ability to communicate and work well with diverse people.
- Excellent English writing skills.
- Ability to meet tight deadlines and to work effectively under pressure, including in a multi-cultural environment.
- Experience in working with QBs and Navision accounting software is an added advantage.
- Previous experience in grant management of donor funds.
Deliverables:
- Bank reconciliation and financial reports
- Budget tracking/analysis
- Tax tracking
- Aging analysis (Risk assessment)
- Monthly FAR update and insurance of assets
- Timely funds request
- Adherence and compliance to donor guidelines and GON policies.
- Carry out other specific deliverables as required by the donor.
Contracting & Accountability:
- The officer will be accountable to the Head Finance and Account.
Renumeration
S/he will be paid competitive fees for the agreed duration based on qualification and experience.
Application Closing Date
29th January, 2025; 00:00:00 GMT+0000 (Coordinated Universal Time).
How to Apply
Interested and qualified candidates should:
Click here to apply online
Note:Any application sent in after the set deadline will be disqualified.