TA 9731-MON: STRENGTHENING THE SUPREME AUDIT FUNCTION

TERMS OF REFERENCE FOR A FIRM

TO DESIGN AND IMPLEMENT AN AUDIT TRAINING PROGRAM
FOR THE MNAO
(Source: International firm or consortium, 5 months of consultancy)

I. Background

The Government of Mongolia requested knowledge and support technical assistance

(TA) from the Asian Development Bank (ADB) to support the Mongolian National Audit
Office (MNAO).1 The TA supports the MNAO, as Mongolia’s supreme audit institution
(SAI), to better monitor the use of public funds.

The TA will improve the capacity of the MNAO to conduct financial, performance, and
compliance audits of the activities and entities within its jurisdiction by improving the
timeliness and quality of its audits, enhancing the capacity of its staff, and encouraging
and assisting the adoption, implementation, and use of new technology for better data
management and exploitation. In addition, the TA will help improve the communication
of results of the MNAO’s work to stakeholders, including the State Great Khural (the
Mongolian national parliament), the executive leadership of the company, the entities
audited, the media, and the general public.

Mongolia is an electoral democracy that has held multi-party elections for three
decades, with diverse and numerous media outlets and civil society organizations
(CSOs), including some seeking to monitor government expenditures, such as Citizens
Monitor the Budget.2 Thus, improvements in the performance and communications of
the MNAO have strong potential to empower the media, CSOs, and ordinary citizens to
assure government accountability; help the State Great Khural to better perform its
oversight; and assist various public entities themselves to assure their own financial
transparency, performance, and compliance, as well as identifying opportunities for
improvement.

There are three outputs under the TA: The first output is institutional, organizational,
and business processes arrangements in the Mongolian National Audit Office
modernized and improved. The second output is a digital master plan and action items
for information and communication technology improvements in auditing and financial
management prepared and piloted. The third and final output is to provide a system for
sustainable capacity development of MNAO staff members and commence the
activities.

ADB has already recruited consultants and one firm to help with the delivery of the first
and second output. The purpose of this assignment is to contribute to the third output
and to help the MNAO and ADB deliver the objectives in the design and monitoring
framework, namely, to develop and make available online audit modules to MNAO staff;
to train MNAO staff using a training of trainers’ approach; and to ensure the
sustainability of the training modules.

II. Purpose and Scope of the Technical Assistance from the Asian Development
Bank
1
Under the TA, the MNAO shall be understood as the State audit organization of Mongolia.
2
https://www.adb.org/sites/default/files/publication/503101/civil-society-brief-mongolia.pdf
The terms of reference describe the assignment for a legal entity or a professional team
(hereinafter referred to as the “Contractor”) to define the capacity building framework
and assist in establishing a hierarchical training system for capacity building of MNAO
staff members.3

The assignment includes updating policy, direction and strategy for learning and
development of MNAO; defining a capacity assessment framework for staff members;
assessing competence; developing a hierarchal training program (curriculum) based on
assessed and desired capacities; developing training manuals and a set of training
materials in the training program; assisting in the publication of training materials in the
system, including through supplementation of existing e-learning capacities and
materials to enable nationwide dissemination to Mongolian auditors; providing advice
and assistance to develop the legal environment for training and development activities;
training of trainers to implement the hierarchal training program; and supporting the
development of a system to ensure sustainable implementation of training and
development changes.

III. Jurisdiction of the MNAO and Risks Addressed

The Mongolian Law on State Audit, 2003 established the MNAO as the country’s
supreme audit institution. The MNAO reports to the Budget Standing Committee of the
State Great Khural (the Mongolian national parliament).

The MNAO has the the jurisdiction and mandate to perform financial, performance, and
compliance audits on the following:

- Activities of state organizations, except the State Great Hural (Parliament), no matter
what the source of their funding;

- Activities of organizations, business entities, and legal persons with state ownership or
state ownership participation that are financed from budget and generated revenue for
budget;

- Activities of organizations, business entities, projects and programs that are financed
by international organizations or foreign countries upon their request;

- Utilization, disbursement and outcome of special purpose funds of the Government,

financial support from budget, budget funds used on repayment term, loans, aid and
donations from international organizations, Governments and people of foreign
countries to the Government of Mongolia and budget organisations;

- State budget investment and its outcome;

- Disbursement of budget funds allocated for the intelligence agency, armed forces and
police department as directed by the Auditor General of Mongolia and authorized by the
State Great Hural;

- Consolidated year-end financial statements of the Government;

3
The “hierarchy of learning” is the concept that learning can be sequentially ordered in a stair-step
fashion along a continuum from lower-order to higher-order.
https://www.igi-global.com/dictionary/hierarchy-of-learning/13040
- Assessments of utilization and disbursement of state and local property;

- Other audits and assessment on specific issues, if deemed necessary.

Mongolia’s budgetary entities present substantial risks. Mongolia has been assessed to
have substantial weaknesses in its public sector bodies in areas such as the extent of
unreported government operations; effectiveness of payroll controls; competition, value
for money and controls in procurements; effectiveness of internal controls on non-salary
expenditures; and recording and management of cash balances, debt and guarantees,
among other areas.4

Among the other entities subject to MNAO audit are state-owned enterprises (SOEs)
that account for a substantial portion of Mongolia’s GDP and exports, including SOEs
that manage key mining assets. Mongolia appears to have 19 mining SOEs, including
three owned by local governments. Other mining entities are either subsidiaries of
SOEs (notably the holding company Erdenes Mongol LLC) or joint ventures with the
private sector.5

Mining accounts for about 23 percent of Mongolia’s overall GDP. 6 Mongolia’s growth in
recent years before the COVID 19 pandemic struck was heavily driven by increasing
exports from its extractives industries. Mongolia’s “GDP growth averaged 10.3 [percent]
per year during 2011–2015, one of the fastest in the world over that period, and the
fiscal and balance of payments surpluses that large mining projects generate provide
scope for vast improvements in living standards.” 7 SOEs, particularly in the extractives
industry, are well-known sources of risk in developing countries for poor governance,
waste, lack of financial transparency, poor performance, and graft and
misappropriation.8

Thus, MNAO can play a key role in Mongolia’s continued development and progress in
achieving Sustainable Development Goals by helping to identify and address financial
transparency, performance, and compliance risks in entities within its jurisdiction,
including various budgetary entities and SOEs.

IV. Structure, Governance, and International Engagement of MNAO

The Auditor General (AG) of Mongolia, who heads the MNAO, is appointed for a term of
6 years. Each aimag (province) has an audit office headed by a lead auditor who
reports directly to the AG. As the government’s external auditor, the MNAO conducts
systems audits and reviews transactions. The MNAO covers financial, performance,
and compliance audits. The number of MNAO staff is approved by Parliament and is
currently 496. The MNAO completes financial audits of more than 6,500 budget entities
annually. The MNAO is a member of the International Organization of Supreme Audit

4
https://www.adb.org/sites/default/files/linked-documents/49210-001-sd-02.pdf

5
https://www.adb.org/sites/default/files/publication/611416/mongolia-economic-prospects.pdf

6
https://investingnews.com/innspired/exploration-work-providing-opportunities-in-growing-mongolian-
economy/

7
https://www.adb.org/sites/default/files/institutional-document/320271/cps-mon-2017-2020.pdf

8
https://eiti.org/files/documents/eiti_soe_report_a_bauer_september_2018_final_0.pdf
Institutions (INTOSAI) and the Asian Organization of Supreme Audit Institutions
(ASOSAI).

V. Performance Challenges for MNAO’s Financial Audits

Financial audit in Mongolia faces three main challenges:

A. Broad Mandate. First, statutory requirements dictate a broad mandate

for the MNAO, which must be delivered with limited numbers of staff. This results in
MNAO staff being overworked—In the first half of 2018 MNAO staff accumulated more
than 27,000 hours of overtime. To make up for its staff shortage, the MNAO outsources
more than one-third of its work to independent auditing firms. However, the government
pays low fees for this outsourced work, resulting in financial audits of varying quality. In
addition, the Budget Standing Committee of the Great State Khural has directed the
MNAO to add more value in its audit findings and reports by providing more proactive
recommendations for improvement in the controls and operations of audited entities.

B. Lack of Capacity and Training. The second challenge is a lack of

quality training and professional development. Due to lack of opportunities to grow in
the professional field, the capacity to perform technical audits are limited. Mongolian
universities offer a few classes for auditor training , and some private companies and
the Mongolian Institute of Certified Public Accountants (MONICPA) offer formal courses
within a limited framework, but more development opportunities for auditors are
needed.Auditors outside of the capital, Ulaanbaatar, cannot access training as easily.
The audit industry struggles to adopt international auditing standards because of delays
in translation of standards, poor English language skills in the audit industry, and a
failure to regularly update the nationally applicable accounting and auditing standards.

C. Weaknesses in Collection, Management, and Use of Data. The third

challenge is in the historical weakness of MNAO’s IT infrastructure and data analytics
capacities. However, MNAO has begun a major effort to rectify these deficiencies, with
support from the ADB under a separate contracting arrangement.

VI. MNAO’s Recent New Budget, Staffing and Commitment for IT and Data
Analytics Improvements

Under Articles 24.3, 29.1.10, and 29.3 of the Law on State Audit and Resolution No. 06
of 2020 of the Budget Standing Committee of the State Great Hural, the MNAO was
directed and authorized to reorganize itself and provided with some additional resources
to implement some improvements in planning, training, research, and development.

As part of the reorganization directed by the Auditor General, the Development Policy
and Planning Department is responsible for, among other things:

o Developing organizational development policies and plans, conducting

research in the area of strengthening and developing state audit capacity, and providing
professional and methodological guidance to state audit organizations;

o Introducing new approaches and organizing development and formation of

special policies, general directions of activities, programs and plans to be pursued in the
following areas. These are:

 Comprehensive human resource policy and plan

  Training, research and development policy and strategy
 Information technology policy and strategy
 Communication and cooperation policies and strategies.

The Development Policy and Planning Department has already developed and staffed
the training and research division, with a director, two training members, and two
research staff members. However, the division does not have the resources or capacity
to develop curricula and training for MNAO.

The first audit department is responsible for providing integrated management and
conducting data analytics and has hired a data engineer.

VII. MNAO’s e-learning system

In keeping with the need to provide adequate training both to its Ulan Bator
Headquarters staff and to the provincial (aimag) audit offices around the country, the
MNAO has developed and deployed an e-learning system. Its operating system is
Windows Server 2019 requiring a minimum 2GHz CPU and minimum
16 gigabytes (GB) Random Access Memory (RAM), as well as Hard Disk Space at a
minimum 250 GB. The Database Engine is SQL Server version 2019. Training modules
are uploaded and stored on the system in two formats: PDF file and MP4 video, with up
to 1 GB of file size.

VIII. Objectives of the Consulting Service

The objective of the consulting service is to establish a system to define a competency

framework for MNAO staff members, assess capacity, and develop and implement a
hierarchal training program (curriculum) based on competency, and provide
professional and methodological assistance.To support this objective, the consulting
firm(s) will assist MNAO in:

(1) Updating learning and development policy-level direction, and strategy:

updating policy-level direction and strategic documents for creating a sustainable
system to implement a training program, and defining and improving the potential legal
environment to regulate training and development activities;

(2) Defining competency framework for MNAO staff members and assessing
capacity: defining competency framework for staff members with audit and other
functional responsibilities, and assessing the existing capacities of MNAO staff.

(3) Developing a hierarchal training program (curriculum): developing a hierarchal

training program9 in Mongolian and English based on the competency framework for
MNAO staff members, capacity assessment and training needs; and developing training
module programs10 for other target fields and auditors of private audit firms and experts

9
A hierarchal training program includes training goals, objectives, scope, content, material, expected outcomes,
required resources, and methods for evaluating participants. Training materials are items used during the training
and can comprise or accompany various types of training.
10
A training module program is a training program and plan defining a set of training contents for specific target
groups. It shall include training goals, objectives, scope, content, material, expected outcomes, required resources,
and methods for evaluating participants. Training content, duration of the training and requirements for a set of
who perform MNAO audits through outsourcing, to include also online training modules
that are accessible for public and private sector auditors across the country; ;

(4) Assistance to implement hierarchal training program: publish training materials

and manuals, specified in the training program in Mongolian on the e-training system;
training of trainers to implement training program; provide them with manuals, and
support in development of a system for deployment of learning and development
changes and its sustainable implementation.

IX. Scope of the Services and Detailed Tasks

The following main tasks will be executed under the consulting service:

1. Updating learning and development policy-level direction, and strategy:

a. Define learning and development policy and direction of MNAO, and
provide recommendations on interlinking and improving them
b. Update and improve the learning and development strategy for MNAO.
c. Assist in improving learning and development legal environment of MNAO,
providing recommendations on interlinking and improving other relevant
legal documents, and providing assistance in the development of
regulation through defining potential scenarios.
d. Provide recommendations to interlink training system with the
development of human resource system

2. Defining competency framework for MNAO staff members and assessing

capacity:
a. Develop methodology for defining competency framework for each job
position of staff members and assessing capacity
b. Define competency framework for each job position of staff members
c. Assess capacity for each job position of staff members

3. Developing hierarchal training program (curriculum):

a. Conduct research and studies required for development of hierarchal
training program to train staff members of the MNAO continuously
b. Develop guidance to develop and improve hierarchal training program
c. Develop a hierarchal training program
d. Define resources required for the implementation of the program,
management and organization of the program, and stakeholders
e. Develop training program for auditors of private audit firms conduct
financial statements audits through outsourcing and professional external
experts
f. Develop training program for other staff members with non audit functions
g. Develop training program to provide stakeholders with systematic
understanding of MNAO activities
h. Based on training programs for MNAO internal and external auditors,
develop e-learning materials to be made available to all Mongolian
auditors and other stakeholders;

4. Assistance to implement hierarchal training program:

training materials can vary depending on uniqueness of the target groups.

 a. Develop training materials and manuals for each job positions of staff
members and publish them on the system. These training materials and
manuals should be developed in the Mongolian language and should meet
the system and other requirements to be published the on e-training
system. Online access should be compatible with the typical bandwidth
strength available in Mongolia, including the audit centers outside of
Ulaanbaatar. These modules will also be made available to auditors in the
public and private sectors, and support will be sought from major private
sector auditors, peer supreme audit institutions, and/or regional and
international audit institutions to ensure quality in line with international
standards.
b. Develop training materials and manuals specified in the training program
for auditors of private audit firms conduct financial statement audits
through outsourcing and professional external experts.
c. Develop training materials and manuals specified in the training program
for staff members with functions and responsibilities other than auditing
d. Develop training materials for providing stakeholders with clear
understanding of MNAO activities
e. Select and train trainers responsible for training other staff members of
MNAO, organize trainings and provide with training materials and manuals
f. Develop training materials and manuals for change management of
learning and development activities for the management
g. Organize systematic workshops to raise awareness of the competency
framework, learning and development strategy, comprehensive training
curriculum, training modules, policy documents and other developments.

X. Expected Outcomes

The following outcomes are expected under the Consulting Service:

1. Updating learning and development policy-level direction, and strategy:

a. Learning and development policy will be interlinked with human resource

policy.
b. Learning and development strategy will be updated and approved. Other
policy documents such as human resource and information technology
policies will be interlinked.
c. Improved legal framework for learning and development activities will be
provided. Therefore, learning and development activities will have certain
coordination and will be interlinked with other legal documents.
d. Recommendation to interlink e-training system with human resource
system will be developed. As a result, it will be possible to develop human
resource integrated management system.

2. Defining competency framework for MNAO staff members and assessing

capacity:
 a. Methodology for defining competency framework for each job position of
staff members will be developed and approved.
b. Methodology for conducting assessment on capacity for each job position
of staff members will developed and approved.
c. Competency framework for staff members will be developed and
approved,
d. Assessment of capacity will be performed and approved.

3. Developing hierarchal training program (curriculum):

a. Studies on development of hierarchal training program, and grounds and

needs for program will be defined and presented.
b. Guidance to develop and improve training program will be developed and
approved.
c. An appropriate hierarchal training program will be developed and
approved. As a result of the hierarchal training program, training activities
will be more systematic and capacity of auditors will be further improved
and results and outcome of the training will be effective.
d. Training program for auditors of private audit firms conducting financial
statements audits through outsourcing and professional external experts
will be developed and approved.
e. Training program for other staff members with non-audit functions will be
developed and approved.
f. Training program for stakeholders will be developed and approved.

4. Assistance to implement hierarchal training program:

a. Training materials and manuals to implement hierarchal training program

will be developed in Mongolian and published in MNAO’s systems.
b. Trainers of hierarchal training program will be trained. Program, guidance,
manuals and other materials for trainers will be developed.
c. Professional and methodological assistance for implementation and
development of hierarchal training program will be the basis for effective
and sustainable implementation of the program.
d. Trainers, training materials and manuals for implementing the training
program for auditors of private audit firms conducting financial statements
audits through outsourcing and professional external experts will be
developed and deployed. As a result, effectiveness and results of the
training will be improved.
e. As a result of development of training program for management team to
oversee learning and development activities and organization of training,
the management will cooperate and support learning and development
activities.
f. As a result of organization of systematic training for all staff members to
provide information on competency framework, learning and development
strategy, hierarchal training program, content, strategic plan and other
changes to the legal environment, change management will be
implemented
XI. Milestone Deliverables

The following reports and work-product deliverables will be prepared during the
consulting service period and be submitted to the ADB after MNAO’s review and
approval in English and Mongolian.

Date of Reporting
№ Report/ Deliverable Recipients
Submission Type

Inception report
ADB
(Include consulting
Within 3
service work plans, (Approved by
weeks from Paper and
1 results of assessment of MNAO, TA
the date of the Electronic
current approaches to coordinator)
contract
evaluation of capacity,
training, and
development)

Learning and
development policy,
direction, strategy and
legal documents

Documents defining
learning and
development policy and
direction

Learning and ADB

development strategy
Within 6-8
(Approved by
Document containing weeks from Paper and
2 MNAO, TA
recommendations on the date of the Electronic
coordinator)
how to interlink human contract
resource and information
technology policies with
learning and
development policy, and
integrate the systems

Learning and
development legal
documents, including
recommendations to
interlink with other legal
documents (training
regulation)

3 Documents related to Within 6 – 8 Paper and ADB

competency framework weeks from Electronic
 and capacity
assessment

Methodological guidance
for defining competency
framework and capacity (Approved by
the date of the
assessment MNAO, TA
contract
coordinator)
Document defining
competency framework

Document on capacity
assessment

Hierarchal training
program:

Report on studies
performed on
development of
hierarchal training
program

Guidance to develop the

program
ADB
Within 8 – 16
Hierarchal training
weeks from
program in Mongolian (Approved by
the date of the Paper and
4 and English MNAO, TA
contract Electronic
coordinator)
Training materials and
manuals specified in the
hierarchal training
program, base courses
published on the system

Document containing
methodological
recommendations for
implementation of the
program

5 Training materials, Paper and ADB

manuals and courses Within 16-18 Electronic
published on the weeks from (Approved by
system for specific the date of the MNAO, TA
target groups contract coordinator)
(including e-learning)
 Program, guidance,
training materials and
other materials for
training of trainers

Training program,
manuals and other
materials for change
management training for
the management team

Training program,
materials, other materials
for training for auditors of
private audit firms and
external professional
experts

Training program,
materials and other
materials for training of
staff members with non
audit responsibilities

Training program,
materials and other
materials for training for
stakeholders

Final Report (draft and

finalized version)
Draft Final
(Including performance, Report 20 ADB
results of all activities weeks from
specified in terms of the date of the (Approved by
Paper and
5 reference and detailed contract and MNAO, TA
Electronic
recommendations on Final (after coordinator)
core issues to address comments) by
going forward as project
highlighted under the completion
Scope of Services and
Detailed Tasks)

XII. Schedule and Places of Assignment

Indicative plan for working days and locations by expert

Experts(s) Tasks Person working Location*

involved: days (including
preparation) UB=Ulan Bator
TL=Team Leader
NCD=National
Curriculum
Development
Expert

E=international
e-learning
development
expert

NTs=national
audit trainers

NITs=National IT
expert

NOD=National
online training
developer

TL, NCD, E, Inception mission 15 UB

TL, NCD, E, Inception report 10 Remote

TL, NCD, E, NTs, To develop learning 70 Remote

NOD and development
policy, strategy, and
legal documents:

Interview and solicit

input from relevant
MNAO personnel,
assess the current
situation, and complete
a revised learning and
development strategy
for MNAO and
proposed revisions to
MNAO’s human
resource and
information technology
policies on matters
related to human
capacity evaluation and
improvement to (i)
interlink human
resource and
information technology
policies with learning
and development
policy, (II) integrate the
 systems and develop a
competency framework
for for each job position
within the framework of
organizational structure
of the State audit
organization, and
(iii)enable creation of
learning and
development legal
documents, including
recommendations to
interlink with other legal
documents (training
regulation.

TL, NCD, E, NTs, To develop hierarchical 170 Remote

NIT, NOD training system:

Interview and solicit

input from relevant
MNAO personnel,
assess the current
situation, and develop
updated and
comprehensive
hierarchical training
program including
online training modules
for financial,
performance, and
compliance audits
based on the latest
international audit best
practice standards.
These modules should
be accessible in
Mongolian language
and should be made
available online. Online
access should be
compatible with typical
bandwidth strength
available in Mongolia,
including audit centers
outside of Ulaanbaatar.
These modules will be
published within
MNAO’s systems and
made available through
e-learning modules to
 auditors in the public
and private sectors, and
support will be sought
from major private
sector auditors, peer
supreme audit
institutions, and/or
regional and
international audit
institutions to ensure
quality in line with
international standards.

TL, NCD, NTs To implement training: 70 UB

Delivery of the training

such as training for IT
staff on understanding
financial, compliance,
and performance audits
to support their
functions for piloting
and improving the
system.

Provide on-the-job
training on specific
audits to a select
number of MNAO staff
deploying a trainer-of-
trainers approach,
ensuring that the
selected staff have all
the materials that they
need to roll out the
training. Training of the
trainers should
encompass financial,
performance, and IT
audits.

TL, NCD Draft Final report 15 UB

TL, NCD Final report 10 Remote

TOTAL 360

*Subject to travel restrictions during the pandemic

XIII. MNAO Inputs and Counterpart Personnel

Key experts of the Consulting Firm will work under the supervision of the MNAO.

The MNAO will provide the following support during the Consulting service:

- Ensure the consultant has access to staff members, data, relevant documents,
statistics and information;

- Regular access to MNAO leadership for approval of planning and

implementation;

- Support to organize meetings with the relevant stakeholder and officials and
provide necessary venue and equipment;

- Assistance for organizing capacity building trainings.

XIV. Minimum qualification requirements

Interested organizations should determine the number and the nature of experts they
will require to achieve the objectives of the contract.

However, ADB requires a minimum of three key international and national experts:
(1) Team leader and international audit expert; (2) national expert specialized in
curriculum development; (3) international audit e-learning development specialist. In
addition, the ADB suggests five or more additional national specialists, as described
below.

Key experts:

i) The Team Leader and International Audit Expert should have the following
minimum qualifications: a) Significant and sophisticated audit experience, including
substantial experience in public sector auditing, preferably including experience of audit
in Mongolia or similar environments in developing countries; b) Extensive experience in
developing audit training curriculum and delivering training modules c) Ability to work
with stakeholders, including, government, private sector, and ADB; d) Excellent change
management skills; e) Excellent English language skills, including ability to produce
regular written reports of high quality.

The Team Leader will be responsible for the overall oversight and execution of the
project, including the following:

 Leading all planning, implementation, budgeting and reporting for the project;

 Leading the development of the sustainable learning and development strategy,

as well as assessments and consultations required to create it;

 Leading the development of project technical materials including training

modules, programs, and manuals;

 Overseeing and coordinating with the e-learning development specialist to

transform training materials into effective e-learning modules;
 Leading and overseeing the “training of the trainer” training sessions with MNAO
audit staff as well as trainings for IT staff;
  Establishing monitoring and controlling systems to ensure successful project
progress;

 Serving as the primary point of contact with both the MNAO and the ADB for
reporting and communications necessary for the success of the project;

 Leading the development of competency framework and capacity assessments;

 Leading the development of hierarchal training programs;

 Developing recommendations on interlinking human resource and IT policies with

learning and development policy;

 Providing methodological guidance on development of regulation to establish

legal environment for learning and development activities.

ii) National expert specialized in curriculum development should have the following
minimum qualifications: a) demonstrated experience (at least ten years) and track
record in developing training program, managing implementation of the program and
conducting program evaluation preferably with double professional backgrounds in
accounting, auditing, or similar financial areas; b) experience developing and
implementing learning and development policy documents; c) experience in defining
competency framework and capacity assessment; d) excellent communication skills,
including excellent proficiency in the English language.

National expert specialized in curriculum development will be responsible for, among

other things, the following:

• Assisting in development of competency framework;

 Conducting capacity assessment and preparing report;
 Developing hierarchal training program based on competency, and prepare
program documents;
 Developing methodological and professional guidance to continuously improve
and develop hierarchal training program;
 Assisting in updating and revising learning and development strategy based on
learning and development strategy and direction
 Assisting in improving of learning and development legal environment and
interlinking with other legal documents;

Developing recommendations to interlink learning and development issues in human

resource system development. skills.

iii) International e-learning development specialist should have the following

minimum qualifications: a) demonstrated experience (at least five years) and track
record in developing quality online learning, preferably in accounting, auditing, or similar
financial areas; b) experience developing online learning in low-bandwidth
environments and knowledge of delivering online learning in developing countries,
preferably Mongolia; c) strong project management ability; d) excellent communication
skills, including excellent proficiency in the English language.

The audit e-learning specialist will be responsible for, among other things, the
following:-
• Instructionally design e-learning modules based on training content content
developed through this project in coordination with the Team Leader;

• Designing and developing a functional prototype of the online learning modules for
review and validation;

• Completing development of interactive learning modules;

• Integrating the learning modules into MNAO’s e-learning platform.

Suggested non-key experts:

(iv) Three national audit training experts with appropriate experience preferably as
follows: a) previous experience in developing training curriculum and training modules;
b) at least 5 years of prior work experience in the field of training especially in the
regional and international context; c) demonstrated capacity to develop multimedia,
interactive, and user-friendly online training modules, including assessment materials
and etc. d) ability to work with multiple stakeholders, including civil society, government,
community, private sector, and ADB; e) exceptional interpersonal and communication
skills; and f) excellent English language skills. Prior knowledge or understanding of
performance and compliance audits as well as financial audits is preferred,

The national audit training experts will be responsible for, among other things, the
following:

 Reviewing and providing input for the development of in-person and e-learning
training materials;
 Providing “training of the trainer” and other training programs for MNAO audit
staff;
 Collecting and reporting feedback on training programs and recommending
improvements for future internal training by MNAO.

v) A national IT expert with appropriate experience preferably as follows: a) Significant

IT experience, including at least 5 years practical experience; b) Experience of
successfully implementing IT projects working with various operating systems and
information systems, preferably including e-learning project implementation; c) Ability to
troubleshoot hardware, software and network problems; d) Exceptional interpersonal
and communication skills; and e) Excellent English language skills.

The national IT expert will have the following responsibilities:

• Developing a plan to prepare and utilize e-training system of MNAO for

deployment of new online training modules
• Consulting and assisting in all matters related to system development and
improvements in relation to organization of online trainings in accordance with
training program developed under the consulting service.
• Developing recommendations and proposals on system development for
interfacing e-training system with human resource system
• Responsible for development of recommendation on information technology
policy

vi) National online training developer should have the following minimum
qualifications: a) experience of developing online training, including at least 3 years
of practical experience, b) ability to use systems and techniques for development of
 various online training, c) skills and knowledge on graphic designs d) Exceptional
interpersonal and communication skills; and e) Excellent English language skills.

National online training developer should be mindful of the bandwidth requirement

available in Mongolia, including state audit offices outside of Ulaanbaatar, when
performing the following responsibilities:

 Study and obtain adequate knowledge of

 Prepare graphic designs for online training materials in accordance with
program developed under the consulting service
 Prepare training contents on social, web and media screens
 Assist in publishing of training materials on the system

vi) Additional possible non-key experts: In addition to the above key and additional
experts, the proposing organizations should also include in their technical proposal, in
the personnel work plan and in their financial proposal all other “non-key experts”
required in accordance with their proposed approach and methodology. The proposing
organization shall also determine and indicate the number of person-months for which
each key or nonkey expert will be required. All experts engaged under the contract,
whether key or non-key experts, must be citizens of one of the ADB member countries.

XV. Preparation of the Proposal

i) Interested organizations are requested to prepare a detailed description of how they

propose to deliver on the outputs of the contract in the section of their proposal called
“Approach and Methodology.” In this narrative, organizations should be explicit in
Strengthening Supreme Audit Function (KSTA MON 52285-001) explaining how they
will achieve the outputs and include any information on their existing activities upon
which they may eventually build as well as the details of what staff will comprise the
project team.

ii) Organizations must also describe their experience in Mongolia and their plan to
operate in the Mongolian language. Interested firms must be prepared to provide all
deliverables and drafts in Mongolian for presentation and also to employ Mongolian as
the working language in communications with MNAO during the consulting services.

iii) Only one curriculum vitae (CV) must be submitted for each key and non-key expert
included in the proposal. Only the CVs of key experts will be scored as part of the
technical evaluation of proposals. The CVs of non-key experts will not be scored.
However, ADB will review and individually approve or reject each CV for each position
in the proposal.

iv) All positions under the contract, both key and non-key experts, must be included and
budgeted for in the financial proposal in accordance with the person-month allocation
required for each as defined by the proposing organization.

XVI. Terms of the assignment

The duration of the project is five months from the expected start date of assignment.
The expected start date is anticipated to be around the second week of May 2022. The
duration will be adjusted based on the actual start date of the assignment. The
assignment of experts in the assignment is intermittent in nature. The terms will be
revised based on mutual discussions with the necessary parties involved in the
assignment according to changes and or additional requirements encountered during
TA implementation.

XVII. Cost Estimate

Cost—USD

Remuneration and Other Expenses 165,000

All activities and inputs in the TOR but

not limited to remuneration, per diem,
air travel, miscellaneous travel
expenses, report preparation,
production, and transmission, land
transportation, communications, etc

Contingency 5,000

Total 170,000