Terms of Reference
Consultant: Financial Disclosure Auditor
Background and context:
The UNICEF Ethics Office, established in December 2007, provides advice and guidance to managers
and staff on policies and procedures relating to ethics and especially conflict of interest issues; it also
provides prevention and outreach mechanisms through training and internal communications. The
Ethics Office serves as the focal point for complaints of retaliation and manages the Financial
Disclosure Programme.
The FDP mitigates UNICEF’s risks from conflicts of interest. It is the policy of UNICEF that staff
members may not have a direct or indirect interest, financial or otherwise, in any business entity;
engage in any professional activity; associate with organizations, forums and bodies; or incur an
obligation of any nature that is, or may be perceived as being in substantial conflict with, or be
perceived to influence the discharge of the staff member’s official duties. Staff members are expected
to recognize such situations and officially excuse themselves from participation wherever necessary.
In this context, senior managers and staff whose occupational duties involve the procurement or
contacting are required to file annual financial disclosures which are then reviewed by the Ethics
Office.
Scope of work:
In close collaboration with the Ethics Specialist, the consultant will review and analyse financial
disclosures submitted by UNICEF staff, record the analysis of these reports, propose steps to mitigate
conflicts and draft responses to these staff, and review these with the Principal Adviser, Ethics.
The Consultant will analyse the disclosures in the context of the specific functions and circumstances
of the individual staff members to identify actual and apparent financial, political or any other conflict
of interest situations. This will include a comparison of investments to the vendor list of UNICEF, and
the UN restricted lists. The consultant will provide an analytical report of the findings.
The Consultant will report to the Principal Adviser, Ethics.
Timeframe and working conditions
Duration and period: The duration of the consultancy is 4 months from 1 November 2011 to 1 March
2012. UNICEF will provide office space, internet access and telephone facilities. The consultant will
work full-time from New York Headquarters.
Qualifications
a.
Education
University degree (Master’s degree or equivalent) in business administration, finance, accounting or
related field. A first-level university degree in combination with qualifying experience may be
accepted in lieu of the advanced university degree. Certification in one of these areas is an advantage.
b.
Work Experience
Five to seven years of progressively responsible professional experience in audit, finance, accounting,
administration, business administration/analysis, programme/project evaluation and monitoring,
statistics, computer science or related area. International experience in these areas preferred.
c.
Languages
Fluency in English is required and knowledge of French or Spanish would be an asset.
d. Competencies
•
•
•
•
•
Proven ability to manage tasks which are confidential
Demonstrated competence and knowledge of auditing standards and practices, and familiarity
with risk assessment, UNICEF policies and the UN rules and regulations
Excellent English and writing skills
Demonstrated ability to work in a multi-cultural environment, and establishment of
harmonious and effective working relationships both within and outside the organization
Initiative, passion and commitment to UNICEF’s mission and professional values.
Specific tasks for consultant for financial disclosure review:
Specifically, under the Supervision of the Principal Advisor and the Ethics Specialist, the consultant
will perform the following duties to ensure that the financial disclosures of staff for 2010 are reviewed
thoroughly.
1.
Identify disclosures with “no transactions” or nothing to declare filing with particular
emphasis on staff at senior levels.
2.
Identify disclosures where the information given may represent a risk of conflict of interest
and/or where additional information is needed relating to:
(a)
Financial aspects – stock & stock options, income from sources other than UNICEF,
reported gifts, and other supplements;
(b)
Outside engagements, activities or relationship/association - leadership role in an
organization external to UNICEF, employment of family members in organizations
providing goods and/or services to UNICEF, renting houses/apartments to UN staff
members, employment of family relations in the UN system
3.
In the context of UNICEF guidelines, prepare a report recommending measures for managing
conflicts of interest in each applicable case (for example, divestment of financial holdings identifies as
problematic; permitting staff to recuse themselves from matters affecting the concern; granting
waivers or exemptions or placing assets in the care of a blind or diversified qualified trust etc.).
4.
Draft a series of communications to staff regarding the disposition and follow up on their
disclosures, which will be agreed by the Principal Adviser, Ethics. These will include
communications requesting clarification or revision of the forms.
How to apply
Qualified candidates are requested to send cover letter along with completed P11 form (which can be
downloaded from our website at http://www.unicef.org/about/employ/index_53129.hmtl) to
mduverneleseigneur@unicef.org and aethomas@unicef.org with the subject line “Consultancy –
Financial Disclosure Auditor” by 13 October 2011. Please note that the rate for this consultancy post
is at the P3 level.