TIWB Programme Cycle

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

1. Identify Assistance Needs

  • 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 the 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 validated version of the Assistance Request Form, as well as an assigned TIWB Programme Number in order to fill in the online TIWB Programme Details Questionnaire from the TIWB Secretariat.
  • TIWB Secretariat and the local UNDP Country Office liaise with the Host Administration 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 validated 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 and Expert Selection

  • 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 if no Partner Administration is able to take up the programme, (ii) to potential Donor Partners and finally, (iii) to the Roster of Experts. 
  • TIWB Secretariat provides a narrowed-down list of interested Partner Administrations’ or Experts' details to the Host Administration. Based on the TIWB Secretariat’s recommendations, the Host Administration confirms the Partner Administration or Expert with whom they would like to work.
  • TIWB Secretariat works with the Host Administration, Partner Administration and Donors, as needed, on identifying funding possibilities and defining financing arrangements.

4. Programme Design: Terms of Reference

  • Host Administration works with the TIWB Secretariat to clarify responsibilities regarding logistics for the TIWB programme.
  • TIWB Secretariat co-ordinates an introductory conference call with the Host Administration, the Expert, local UNDP Country Office and the Partner Administration (if relevant).
  • Host Administration, facilitated by TIWB Secretariat and local UNDP Country Office, works with Expert and any Partner Administration or Donor to establish the Terms of Reference, setting out roles and responsibilities of each party, as well as defining short-, mid- and long-term objectives and performance indicators for the TIWB Programme
  • Host Administration and Partner Administration or Expert sign the finalised Terms of Reference.
  • TIWB Secretariat and/or local UNDP Country office, together with Host Administration and Expert, execute Mission #1 under the TIWB Programme as a scoping mission. 

5. Implementation

  • Commencement of TIWB programme within the Host Administration begins as of Mission #1.
  • Local UNDP Country Office in the host country or jurisdiction provides in-country contextual and logistical support to Experts when on mission. 
  • TIWB Secretariat and/or the local UNDP Country Office provides continued administrative and practical support to both the Host Administration and/or the Expert(s).

6. Monitoring

  • After each TIWB mission, the Expert assesses outcomes and completes a TIWB Mission Report.
  • The Host Administration must complete an online TIWB Programme Progress Report after every three missions to measure the progress against the objectives and performance indicators set in the programme Terms of Reference.
  • TIWB 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 summarising the TIWB programme scope, actions taken and conclusions.
  • Host Administration and Expert each prepare an online Programme Evaluation measuring impact of the TIWB Programme.
  • TIWB Secretariat prepares a 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.