Petroleum Revenue Audit Adviser (International) - Government of Timor-Leste

Closing date:  26 Oct 2011

Planning and Financial Management Capacity Building Program TERMS OF REFERENCE

Contract No. DGRC

Position Petroleum Revenue Audit Adviser (International)

Objectives To maximise petroleum revenue collections of the Ministry of Finance

Reporting Director General for Revenue and Customs through the Senior Management Adviser SMA (Revenue and Customs) PIU-PFMCBP (for contractual purposes)

Counterpart National Director for Petroleum Revenue

Duration Twelve months, or as soon as possible, to 15th November 2012

Location Ministry of Finance, Dili, East Timor

• A professional Accounting qualification such as a Chartered Accountant (CA) or a Certified Public Accountant (CPA). • A university degree in a relevant discipline such as commerce, business administration, taxation, or public administration. Post graduate qualification would be an advantage. • At least 12 years experience in taxation administration, in conducting tax audit / compliance activities in the petroleum sector; • Familiarity with government systems and processes including integrity, service culture, and accountability and transparency mechanisms. • Excellent analytical and problem solving skills and good communication abilities • Motivation and commitment to follow tasks through to completion. • Proficiency in the Microsoft’s Office package– Excel, Word, PowerPoint and Access. • Knowledge and skills in capacity building methodologies, including preparing and running training sessions and workshops, and providing structured on-the-job training. • Excellent oral and written communication skills and proficiency in English, and willingness to learn Tetum, Portuguese or Bahasa Indonesia.

The Ministry of Finance of the Government of the Democratic Republic of Timor-Leste is looking to recruit a Petroleum Revenue Audit Adviser for its Planning and Financial Management Capacity Building Program (PFMCBP). The PFMCBP aims to strengthen the capacity in the Ministry of Finance for prudent, effective, and accountable planning and management of public finances to promote growth and poverty reduction.

Funded by a grant from the International Development Association and a World bank administered multi-donor trust fund (with contributions from AusAid, EC, Irish Aid, New Zealand and Norway), the PFMCBP is a coordinated program of targeted capacity building in planning and financial management. The Program started in late 2006 provides technical assistance to sustainably strengthen planning, budgeting, public expenditure management and revenue administration for growth and poverty reduction, with emphasis on efficiency, effectiveness, accountability, integrity, service culture, and transparency. After a successful five years of operation, the program has been extended to 30th November 2012.

PFMCBP has assisted the Government of Timor-Leste take forward an important reform agenda. Key achievements include implementation of a major reorganization of the Ministry of Finance; strengthening public expenditure management through simplification and strengthening of treasury systems and processes, and increased delegation of authority to line ministries; improved revenue management, including increased transparency in tax administration and reinforcing Petroleum Tax administration; and a gradual improvement in macroeconomic planning. There are important challenges ahead as the Ministry of Finance implements a strong reform program in a capacity constrained environment. PFMCBP itself has a challenge to build capacity and enable an increased transfer of responsibility to Timorese public servants.

The Ministry of Finance is responsible for the strategic management of PFMCBP, through its Senior Management Committee chaired by the Minister of Finance. There is a dedicated Program Implementation Unit that is responsible for day-to-day program management and implementation which has been integrated into the Directorate General for Corporate Services. A Supervisory Committee of donors to PFMCBP, also chaired by the Minister of Finance, provides regular oversight on program implementation and achievements. The World Bank is responsible for program supervision, to ensure it is aligned with agreed objectives and financing agreements.

A mid-term review of the progress of the PFMCBP within the Ministry of Finance indicates that more work is needed in strengthening the National Directorate of Petroleum Revenue (NDPR). The NDPR refers to the National Directorate in the Directorate-General responsible for the administration and collection of Government taxes from petroleum operations in the Joint Production Development Area (JPDA) in the Timor Sea. Timor Leste’s petroleum sector is expected to provide over 90 per cent of the country’s annual revenues in the next 20 years.

Petroleum taxpayers in Timor-Leste have substantially increased following the release of new acreage for exploration. The applicable legal/fiscal regimes are numerous and complex.

They fall into four main categories:
• Operations in Timor-Leste’s exclusive jurisdiction (to date at exploration stage) governed by the laws of Timor-Leste; • The Bayu Undan gas and condensate field (producing since 2004) in the Joint Petroleum Development Area (JPDA) with Australia, governed by the Timor Sea Treaty (the agreement governing the JPDA) as well as aspects of Indonesian laws and regulations in force at the time the original agreements on Bayu Undan were made; • Potential new operations in the JPDA, which would be governed by the Timor Sea Treaty; and • The yet to be developed Greater Sunrise gas field, which lies partly in but mainly outside of the JPDA, and thus governed partly by the Timor Sea Treaty and partly by the 2007 Treaty on Certain Maritime Arrangements in the Timor Sea (CMATS).

The NDPR currently co-ordinates with and relies on information sourced from (i) the National Petroleum Authority (NPA), which oversees operations in the JPDA , including administering royalty and production sharing provisions (Timor-Leste’s share of profit oil and gas); and (ii) the Banking and Payments Authority (BPA, the precursor to the Central Bank).

There are two Departments within the NDPR; the Department of Petroleum Operations (DPO); and, the Department of Petroleum Compliance (DPC).

A. Scope of Work The Petroleum Revenue Audit Adviser will work with the Director General for Revenue and Customs, National Director of Petroleum Revenue, the Senior Management Advisor for Revenue and Customs, relevant national staff within the NDPR, and other Advisers across the Ministry on the following:
  1. Primary Function: Capacity Building of counterpart
• Capacity building of direct counterpart through on the job training, formal training, coaching and mentoring; • Evaluation of capacity building outcome and adjustment of strategies as required.
  1. Secondary function: Capacity building directed at the DPC level
• Conduct formal and on-the-job training for DPC staff in the interpretation and application of the petroleum revenue laws; • Mentor and provide on-the-job training for DPC staff in audit techniques, methodologies and procedures; • Train and mentor staff in the use of SIGTAS, and ensure the integrity and entirety of petroleum revenue data captured therein; • Develop capacity building plans for the DPC (if not available) to ensure institutional capacity building; • Assist in fostering a culture of customer-service and client-friendliness within the Ministry including the values of professionalism, accountability, and transparency among the support staff of the DPC.
  1. Tertiary function: Undertake line functions as necessary, supporting the Director General of Revenue and Customs, National Director of Petroleum Revenue and the Department Head of DPC in their day-to-day management of the NDPR.
• Help ensure the efficient operations of the NDPR; • Assist in building and maintaining strong working relationships within NDPR to contribute to the coordination and delivery of services; • Assist in establishing effective coordination with other government ministries and agencies, business and overseas petroleum administrations; • Assist in managing and monitoring the regular undertaking of desk audits to ensure that the proper amount of revenue is collected equitably, and make adjustments where necessary to encourage and foster a high level of voluntary compliance with the petroleum tax laws; • Assist in managing and monitoring the regular conduct of field audits and the issue of assessments as required on the basis of field audit findings; • Ensure the strict administration and enforcement of laws in order to collect tax properly due from petroleum taxpayers and ensure that appropriate sanctions, penalties and other legal measures are applied against non-compliant taxpayers; • Provide continuity and direction to all DPC staff in the absence of the counterpart national staff; • Perform such other supporting tasks, both administrative and technical in nature, to enhance the operations of the NDPR, and as will be required by the PFMCBP and the Ministry of Finance.

B. Deliverables • An Assignment Work Plan, with specific timelines and expected outcomes within 4 weeks of commencement; • Quarterly Progress Reports against the agreed Work Plan; • Inputs into the Annual PFMCBP Progress Reports; • Develop and implement an annual Compliance Program and Audit Plan; • Coordinate and undertake field audits of appropriate firms; • Develop guidelines and procedures manual to assist DPC staff in working through the audit process; • Provide advice to the Director of NDPR on petroleum audit activities; • Review the scope and operations of the NDPR to determine and maximize the petroleum scope and efforts of the NDPR; • Develop an NDPR staff Training and Capacity Building Development Plan; • Design and undertake quarterly performance assessments to gauge progress of staff development ; • Liaise with SIGTAS User Support Unit to ensure the continued development of the SIGTAS database and development of relevant revenue and debt reports as they relate to petroleum revenue.

The Petroleum Revenue Audit Adviser will provide Quarterly Work Plan Progress Reports to Director General of Revenue and Customs, the National Director of Petroleum Revenue, the Senior Management Adviser (R&C) and the Senior Program Manager PFMCBP on the progress and/or completion of the activities outlined in the Work Plan.

The Adviser will provide an End of Assignment report to the Senior Program Manager PFMCBP and Senior Management Adviser (R&C), with copy to the National Director of Petroleum Revenue, no later than 10 working days prior to the end of contract.

Performance of the Petroleum Revenue Audit Adviser will be assessed by the Director General for Revenue and Customs and the Senior Management Adviser in collaboration with the Senior Program Manager - PFMCBP in accordance with the performance review framework for advisors in the PFMCBP.
There is probation period of three months.

Please visit our website at and go to ‘Announcements/Employment Opportunities’ to learn about our recruitment process and your application requirements including how to address the Selection Criteria in your application.

Applications need to be sent to our Programme Implementation Officer-PFMCBP at email address, , no later than 26th October 2011

Applications should include a covering letter and a detailed resume of no more than 7 pages. All Applicants must also complete the Competency Framework Matrix below delineating how they have met the requirements. We do not expect that you would just cut and paste from your resume but rather explain concisely and succinctly how you have met these competences, possibly providing brief examples etc.

Only short-listed candidates will be contacted.