81306539-Mise à disposition d"expertises pour le renforcement de capacités en audit et contrôle externe des finances publiques

Funded by the German Federal Ministry for Economic Development and Cooperation (BMZ) and the European Union, the project "Support to the reform of public finances to achieve the SDGs and mobilize public revenues (ReFORME)" aims to implement budget cycles at national and communal levels in line with the principles of good financial governance. The Technical Cooperation project pursues a multi-level approach. Ministries will be strengthened in macroeconomic and budget planning, and in domestic revenue mobilization, to execute their budgets transparently and in line with the rules of the West African Economic and Monetary Union and the Agenda 2030. Up to 10 pilot municipalities receive advice on how to plan and execute their budgets transparently, increase their revenues and use them to meet the needs of the population and the private sector. This contract relates to one of several Action Areas of the ReFORME project: Action Area 3 "Transparency and Accountability". The objective of the project in this Action Area is to improve the dialogue between state and non-state actors as well as the role of the Court of Accounts in order to strengthen transparency and accountability. The contractor will support the Court of Accounts and the National Assembly and building their capacity of external audit and control of budgetary execution. For the Court of Accounts, this concerns methodological support for financial, performance and compliance audit on the national and subnational level as well as the establishment of a professional support cell and web-based training modules for new hires of the Court. For the National Assembly, this concerns capacity building and methodological support for parliamentary oversight in the budget cycle.

The contractor is responsible for carrying out the following service packages and milestones:

Service package: Capacity building for the Court of Accounts and the National Assembly The contractor will provide technical support for the implementation of the above actions. The contractor is responsible for providing experts and expertise as well as managing the administrative, logistical and follow-up aspects of the different capacity building formats. They maintain close collaboration with the project. The contractor is directly responsible for carrying out the activities relating to capacity building of the Court of Accounts and the National Assembly in external audit and parliamentary budget oversight and for carrying out all other activities required to achieve an aspect of module indicator 3 and indicator 2 of output number 3, as described in the key milestones below. Within this framework, the contractor holds regular planning, review, and follow-up sessions with the Action Area coordinator or persons named by her.

Key milestones of the service package - A train-the-trainer system is developed and approved by the Court of Accounts - The necessary material for the organization of web-based trainings are acquired and handed-over to the Court of Accounts - Trainings are carried out and the final deliverables linked to the methodological support (tools, training modules) are available - An exchange visit in a country with good experience in one audit type has been carried out - A communication strategy is available and approved by the Court of Accounts - Technical assistance to at least two pilot audits of at least one audit type has been carried out (Court and Assembly) - The web-based training modules are approved and available online via the Court"s website - Communication material of the Court of Accounts towards the general public has been elaborated and edited - The scoring of Benin in the category "Budgetary oversight" has gone from 59 to 67 points in 2026 (Aspect of module indicator 3) - 60 % of the 30 auditors of Court of Accounts that have participated in capacity development formats based on a training plan or a needs assessment compliant with INTOSAI standards, have improved their competencies by 3 points on a scale from 0 to 10. (indicator 2 of output 3) - Changes and lessons learned from the support to the Court of Accounts and the National Assembly have been utilized and the current state of the above-mentioned indicators has been reported on.

The details of the report will be discussed between the parties to the contract.