TERMS OF REFERENCE
CALL FOR PFM CONSULTANT
13th May 2026
DEVELOPMENT OF PERFORMANCE AUDIT MANUAL FOR THE OFFICE OF THE AUDITOR-GENERAL, ZAMFARA STATE
Background
Established in 2016, the Paradigm Leadership Support Initiative (PLSI) is a civic organization committed to promoting accountability, transparency, and good governance in Nigeria through evidence-based advocacy, public financial management reforms, and citizen engagement initiatives.
As part of its ongoing efforts to strengthen public audit practices and accountability systems at the subnational level, PLSI is supporting the institutional strengthening of the Office of the Auditor-General for Zamfara State through the development of a standardized Performance Audit Manual.
Public sector auditing in Nigeria has traditionally focused on financial and compliance audits aimed at verifying adherence to laws, regulations, and financial procedures. While these forms of audits remain essential, there is increasing recognition of the need for performance auditing to assess whether government programmes and projects are delivering value for money and achieving intended results.
Performance auditing enables Supreme Audit Institutions to evaluate the economy, efficiency, and effectiveness of public spending and service delivery. It strengthens accountability by moving beyond compliance to examine outcomes, impact, and institutional performance.
The Office of the Auditor-General for Zamfara State currently requires a comprehensive and context-specific Performance Audit Manual to guide the planning, execution, reporting, and quality assurance of performance audits in line with international best practices, including the International Standards of Supreme Audit Institutions (ISSAIs) and relevant AFROSAI-E guidelines.
PLSI therefore seeks to engage a qualified Public Financial Management (PFM) Consultant to support the development and adaptation of a Performance Audit Manual for the Office of the Auditor-General for Zamfara State.
Objective of the Assignment
The primary objective of this consultancy is to develop a comprehensive and standardized Performance Audit Manual for the Office of the Auditor-General for Zamfara State that aligns with international auditing standards and reflects the legal, institutional, and operational realities of the State.
The assignment is expected to strengthen the institutional framework for performance auditing within the Audit Office and provide auditors with practical guidance for conducting high-quality performance audits across key sectors and government programmes.
Specifically, the consultancy aims to:
- Review existing audit frameworks, manuals, and relevant legal instruments applicable to Zamfara State;
- Develop and adapt a Performance Audit Manual in line with ISSAIs and AFROSAI-E standards;
- Ensure that the manual reflects the operational structure and mandate of the Office of the Auditor-General for Zamfara State;
- Provide practical guidance on all stages of the performance audit cycle, including planning, execution, reporting, follow-up, and quality assurance;
- Produce a user-friendly and institutionally applicable manual that can be adopted and utilized by audit personnel within the State.
Scope of Assignment / Responsibilities
Working under the supervision and guidance of the Executive Director of PLSI and in consultation with the Office of the Auditor-General for Zamfara State, the Consultant shall undertake the following tasks:
Review of Existing Frameworks and Documentation
The Consultant shall review relevant audit manuals, legal frameworks, policies, and institutional documents relevant to public sector auditing in Zamfara State. This review shall include:
- Existing audit methodologies and procedures currently in use within the Office of the Auditor-General;
- Relevant provisions of the Zamfara State Audit Law and Public Financial Management framework;
- Existing Performance Audit Manuals from the Office of the Auditor-General for the Federation and other relevant institutions;
- International Standards of Supreme Audit Institutions (ISSAIs);
- AFROSAI-E Performance Audit Guidelines and other global best practice resources.
The purpose of this review is to ensure that the proposed manual aligns with internationally recognized standards while remaining responsive to local institutional realities.
Development of the Performance Audit Manual
The Consultant shall develop a draft Performance Audit Manual that provides comprehensive guidance on the conduct of performance audits within Zamfara State.
The manual is expected to cover key areas including:
- Introduction to performance auditing;
- Principles and objectives of performance audit;
- The concepts of economy, efficiency, and effectiveness;
- Institutional arrangements for performance audit;
- Selection of audit topics and risk assessment;
- Audit planning and design;
- Conduct of preliminary study and main study;
- Data collection and analysis methodologies;
- Audit evidence and documentation;
- Stakeholder engagement processes;
- Report writing and communication of findings;
- Quality assurance procedures;
- Follow-up mechanisms and monitoring of implementation of recommendations;
- Ethical considerations and professional standards.
The Consultant shall ensure that the manual is practical, easy to use, and suitable for operational deployment within the Audit Office.
Stakeholder Consultation and Validation
The Consultant shall engage relevant stakeholders during the development process to ensure ownership, relevance, and institutional applicability of the manual.
This may include consultations with:
- The Office of the Auditor-General for Zamfara State;
- Relevant officers within the Ministry of Finance;
- Public Accounts Committee representatives;
- Key technical personnel and audit staff.
Feedback from stakeholders shall be incorporated into the final version of the manual.
Submission of Final Manual
Following review and feedback processes, the Consultant shall finalize and submit the Performance Audit Manual in editable format.
The final manual should be professionally structured, properly formatted, and ready for institutional adoption and use.
Duration of Assignment
The consultancy assignment is expected to be completed within five (5) consultancy days from the date of engagement.
The Consultant is expected to deliver all outputs within the agreed timeline and maintain close communication with PLSI throughout the assignment period.
Deliverables
The Consultant shall deliver the following outputs:
- Inception note and workplan outlining the proposed approach and timeline for the assignment;
- Draft Performance Audit Manual for the Office of the Auditor-General for Zamfara State;
- Revised and finalized Performance Audit Manual incorporating stakeholder feedback and comments;
- Brief consultancy completion report highlighting activities undertaken, methodology adopted, key observations, and recommendations.
All deliverables shall be submitted in electronic format (Microsoft Word and PDF).
Institutional Arrangement and Reporting Mechanism
The Consultant shall be contracted by Paradigm Leadership Support Initiative (PLSI) and will report directly to the Executive Director or any designated project focal person.
The Office of the Auditor-General for Zamfara State will provide necessary institutional support, relevant documentation, and technical inputs required for the successful execution of the assignment.
Duty Station
The Consultant shall be based in Nigeria and may conduct the assignment virtually and/or physically as may be required for effective delivery of the assignment.
Required Qualifications and Experience
The Consultant is expected to possess the following qualifications and competencies:
- Minimum of a Master’s Degree in Accounting, Finance, Economics, Public Administration, Public Financial Management, or any related field;
- At least ten (10) years of professional experience in public sector auditing, performance auditing, or public financial management reforms;
- Demonstrated experience in developing audit manuals, frameworks, or institutional guidelines;
- Strong knowledge of ISSAIs, INTOSAI standards, and AFROSAI-E performance audit methodologies;
- Proven understanding of Nigerian public sector governance and audit systems;
- Strong analytical, writing, and communication skills;
- Membership of a recognized professional accounting body such as ICAN, ANAN, ACCA, or equivalent will be an added advantage.
Application Procedure
Interested consultants are expected to submit the following documents:
- Expression of Interest indicating suitability and availability for the assignment;
- Detailed Curriculum Vitae (CV);
- Evidence of previous similar assignments or relevant work;
- Proposed methodology and workplan;
- Financial proposal indicating consultancy fees and associated costs.
Applications should be addressed to:
The Executive Director
Paradigm Leadership Support Initiative (PLSI)
Only shortlisted candidates will be contacted.
Deadline for Submission
Application should be submitted on or before Friday 15th May 2026
Selection Process
The selection process shall be guided by the principles of:
- Transparency;
- Fairness;
- Competitiveness;
- Confidentiality;
- Merit and technical competence.