Examples of terms of reference for fiduciary capacity assessment

17 June 2011

Query:Please locate examples of terms of reference for projects dealing with fiduciary capacity assessment, and in particular assessments of parliamentary capacity to manage donor funds.

Purpose: To support the commissioning of a fiduciary capacity assessment as part of a programme on support to Parliament.

Enquirer:Doreen Muzirankoni, Governance Adviser, DFID Rwanda

  1. Example terms of reference attached

The following examples of terms of reference for projects assessing financial management capacity and/or fiduciary risk are attached. We found several examples of terms of reference for carrying out institutional financial management capacity assessments, although none that dealt specifically with parliaments as a particular kind of institution.

  • Institutional Fiduciary Assessment Model Terms of Reference and Financial Management Questionnaire, International Fund for Agricultural Development
  • Conducting Assessment of Implementing Partners’ Financial Management Capacity, United Nations Country Team, Ethiopia 2008
  • Model of Terms of Reference for Institutional and Capacity Assessment, European Commission, Aid Delivery Methods Programme
  • Public Expenditure and Financial Accountability (PEFA) Assessment reports and terms of reference: two national assessment reports (for Botswana and Kenya) are attached which include the terms of reference used for commissioning the report as the first appendix in each report, and two sets of terms of reference (Ghana and Mozambique) are also attached. The PEFA secretariat notes that PEFA methodology may not be directly applicable to carrying out a detailed institutional capacity assessment.
  • Public Financial Management Reviews & Assessments, DFID Pakistan
  • Terms of Reference for Conducting a Review of the Assessment of Seychelles’ Public Financial Management (PFM) System, UNDP
  • Terms of Reference for an FRA Consultancy, DFID Ethiopia
  • Fiduciary Risk Assessment: Productive Safety Nets Programme, DFID Ethiopia
  • Fiduciary Risk Assessment of the Vision 2020 Umurenge Programme, DFID Rwanda 2009
  • Malawi Unpaved Roads Programme: Fiduciary Risk Assessment, DFID 2009
  • Ethiopia Productive Safety Nets Programme: Fiduciary Risk Assessment, DFID
  • DFID’s How-to note on Managing Fiduciary Risk includes in Annex 4 a set of generic terms of reference for a fiduciary risk assessment consultancy.
  1. Rwandan financial management capacity assessments

Two reports on the Rwandan Government’s financial management capacity are attached. They do not contain the terms of reference used to commission them, but the information about Rwandan financial management capacity may be relevant to you in planning your activities.

  • Government of Rwanda’s Public Financial Management Performance Report (PFM-PR) 2010
  • Republic of Rwanda Country Financial Accountability Assessment 2005 (includes an appendix on fiduciary risk assessment)
  1. Other sources of assistance

DFID’s internal information systems (e.g. Quest) contain information about past projects commissioned by DFID including terms of reference. The GSDRC does not have access to these systems as they are restricted to DFID staff, but if you contact the Governance and Social Development support group they should be able to assist you in accessing this information.

Coffey International Development operates DFID’s Governance and Social Development Framework ( a consultancy management service that can help identify consultants for governance and social development projects and can also provide some support in framing terms of reference particularly to support clear and effective management of projects. Please contact Bev Fletcher at Coffey International Development Ltd, Tel. +44 118 956 6066, email or for more information.

  1. Additional information

Author
This report was prepared by Brian Lucas ()

Contributors

Ruth Farrant, International Fund for Agricultural Development

Mette Brix Voetmann Melson, Ministry of Foreign Affairs of Denmark

Frans E Ronsholt, Public Expenditure & Financial Accountability Program, The World Bank

The following people were contacted although a response was not received before the query deadline:

Veljko Sikirica, European Bank for Reconstruction and Development

Håkon Mundal, Norad

Moses Wasike, World Bank

About Helpdesk research reports:GSDRC reports are normally based on 2 days of desk-based research. Helpdesk reports are designed to provide a brief overview of the key issues and a summary of some of the best literature available. External experts in the subject are contacted during the course of the research, and those able to provide input within the short time-frame are acknowledged.

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