Back Consultant for TBC Food Card Process and System Audit

I. Scope of Consultancy

The consultant will conduct an internal control review of the food card systems – to evaluate and test the adequacy and effectiveness of the design, operation, controls, governance, and risk management processes associated with the food card system and its implementation in the field, focusing on the design and operating effectiveness of its internal control systems in order to determine:

1. The policies procedure, control, security, change management and operating system set up by TBC for the food card system was suitable designed to ensure that risks to achieving program objectives and preventing fraud are adequately managed. This would include aspects such as adequacy and effectiveness of financial and operational controls exercised by the food card vendors and suggestions of improvement, if any.

2. Whether food card policy and procedures ensure smooth and efficient implementation in the refugee camps and prevent fraud effectively.

3. Whether system and process implementation are in compliance with TBC and donor’s policies, procedures, plans and regulations.

4. The financial information and supporting document in each process is accurate, reliable, timely and sufficient

5. Identify deficiencies in the system and opportunities to strengthen internal controls, increase efficiency and reduce risk to TBC including factors relating to system design, business processes and organizational structure, etc.

II. Expected Outputs/Deliverables:

1. An audit report on the adequacy and effectiveness of the internal control system of the food card process and system with equal emphasis on: (i) the effectiveness of the system in providing the project management with useful and timely information for the proper management of the project; and (ii) the general effectiveness of the internal control system in protecting the resources of the project.

2. A description of areas for improvement and any specific control weaknesses of the food card system and the audit procedures followed to address or compensate for the weaknesses.

3. Recommendations to resolve/eliminate the internal control system weaknesses.

III. Qualifications:

To qualify for this appointment, the consultant:

· Have at least 10 years of relevant and professional experience in conducting internal control system review including food card and/or cash voucher/ system.

· Strong business acumen with understanding of economics, supply chain, marketing and finance.

· Possess relevant, professional qualifications in business process improvement/reengineering, cash transfer systems and organization design.

· Must demonstrate evidence of similar work done with organizations in different settings.

· Familiarity with non-profit organizational environments and dynamics.

· Preferably work or live in Thailand.

IV. Supporting Documents:

f you would like TBC to share the supporting documents as outlined below, please contact

Evoucher-EOI@theborderconsortium.org.

1. The Livelihoods Impacts of the Food Card System in Refugee Camps on the Thailand- Burma Border, 2019 Anna Pollock

2. External Assessment: Food Security and Livelihoods in Burmese Refugee Camps, 2017 Yuve Guluma

3. End Evaluation Food Card System Cash Transfer Pilot Programme, 2016 Betty Kweyu