TIWB Programme Cycle

See below for an overview of an entire TIWB Programme Cycle.

1. Assistance Request

  • Host Administration identifies capacity and audit assistance needs and reviews online preliminary questions
  • When necessary, the Host Administration seeks further clarification from the TIWB Secretariat or local UNDP Country Office about implementing a possible TIWB Programme 

*Host Administration includes any department of government tasked with the collection of tax revenues.

2. Preparation of Assistance Request

  • Host Administration reviews and completes online TIWB Assistance Request Form, specifically taking into consideration the following matters:
    • Specific area of audit assistance needs
    • Potential funding arrangements
  • Host Administration receives an e-mail acknowledgement and PDF version of the Assistance Request Form, as well as an assigned TIWB Programme Number from the TIWB Secretariat via e-mail.
  • TIWB Secretariat and UNDP Country Office liaise with the Host Administration to then use the TIWB Programme Number to complete the detailed TIWB Programme Details Questionnaire, expounding on the form of assistance requested and providing more country-specific information on legal and practical issues relevant to the eventual TIWB Programme.
  • Host Administration receives an e-mail acknowledgement and PDF version of the Programme Details Questionnaire to be signed by the Head of the Host Administration and returned to the TIWB Secretariat via e-mail or regular mail.

3. Appraisal of Assistance Request

  • TIWB Secretariat reviews and registers completed Programme request details, specifically considering:
    • Scope and feasibility of assistance
    • Proposed funding arrangements
    • Country-specific legal or practical considerations
    • Avoidance of duplication with existing assistance
  • TIWB Secretariat creates a Programme Summary to highlight main requirements of Host Administration.
  • TIWB Secretariat disseminates the Programme Summary to (i) the international contact points in Partner Administrations in order to determine their capacity to respond to the TIWB Assistance and (ii) to those in the Expert database having the appropriate experience, skills and background. 
  • TIWB Secretariat provides a narrowed-down list of Experts' details to the Host Administration, who is then responsible for undertaking any reference checks deemed necessary to ensure that the selected Expert is suitably qualified.
  • Final selection of the TIWB Expert is the responsibility of the Host Administration, TIWB Secretariat, UNDP and the Partner Administration when relevant. 
  • TIWB Secretariat works with the Host Administration and Donor Partners, as needed, on identifying funding possibilities and defining financing arrangements.

4. Programme Design: Expert Selection and Terms of Reference

  • Host Administration works with the TIWB Secretariat to clarify responsibilities for logistics for the TIWB Programme.
  • Host Administration, facilitated by TIWB Secretariat, works with Expert and any Partner Administration or Donor Partner to establish the Terms of Reference, setting out roles and responsibilities of each party.
  • TIWB Secretariat and/or local UNDP Country office, together with Host Administration and identified Expert, execute Mission #1 under the TIWB Programme as a scoping mission to define short-, mid- and long-term objectives and performance indicators for the TIWB Programme.
  • Host Administration incorporates the objectives and indicators into the Terms of Reference and executes the document together with the Partner Administration and/or Expert, as the case may be.

5. Implementation

  • Commencement of TIWB Programme within the Host Administration.
  • Local UNDP Country Office in the host country provides general co-ordination role and provides visibility for the mission. 
  • Continued administrative and practical support to both the Host Administration and/or the Expert(s) by the TIWB Secretariat and/or the local UNDP Country Office while the Expert is working in the Host Administration.

6. Monitoring

  • After each TIWB Programme mission, Host Administration and Expert separately assess outcomes and individually complete online Mission Report.
  • Secretariat/UNDP Country Office liaises with the parties to resolve any arising issues, while respecting confidentiality between Expert and Host Administration.

7. Evaluation and Improvement

  • Expert prepares a Final Programme Report summarizing the TIWB Programme scope, actions taken and conclusions.
  • Host Administration and Expert each prepare a Programme Evaluation measuring impact of the TIWB Programme.
  • TIWB Secretariat and local UN Country Office jointly prepare TIWB Programme Evaluation Report based upon the Programme Evaluations received from the Host Administration and Expert.
  • TIWB Secretariat drafts TIWB Programme Outcome Report and submits to Host Administration (and Partner Administration where applicable) and Expert for approval of publication on www.tiwb.org.
  • TIWB Secretariat refines and improves the TIWB process where appropriate.