47198-001: Development of State Audit Capacity | Asian Development Bank

Mongolia: Development of State Audit Capacity

Sovereign (Public) Project | 47198-001 Status: Closed

Project Details

Project Officer
Shiroishi, Hiroko Uchimura East Asia Department Request for information
  • Mongolia
  • Technical Assistance
  • Public sector management
Project Name Development of State Audit Capacity
Project Number 47198-001
Country Mongolia
Project Status Closed
Project Type / Modality of Assistance Technical Assistance
Source of Funding / Amount
TA 8504-MON: Development of State Audit Capacity
Technical Assistance Special Fund US$ 300,000.00
Strategic Agendas Inclusive economic growth
Drivers of Change Governance and capacity development
Sector / Subsector

Public sector management / Public expenditure and fiscal management

Gender Equity and Mainstreaming
Project Rationale and Linkage to Country/Regional Strategy
Impact Improved quality of financial audit of MNAO
Project Outcome
Description of Outcome Improved capacity of targeted auditors in financial auditing and audit quality control
Progress Toward Outcome

-Recruitment of firm is ongoing and upon finalization, an inception meeting will be organized.

- A consulting firm has been recuited, and prepared a work plan to conduct TA activities.

as of September 2015

- Project activities have been conducting as planned and as scheduled.

- The final training is planned to be held before the end of 2015.

as of March 2016

- All project training and project activities have been completed.

- The series of training have been highly appreciated by the participants, and effectively strengthened their capacity of public auditing.

- The project will be closed as scheduled.

Implementation Progress
Description of Project Outputs

Assessment of MNAO's framework, procedures and methodologies of financial auditing and audit quality control including (a) a feasibility study and (b) needs assessment with policy recommendations

Training of financial auditing and audit quality control including development of needed training materials

General audit guidelines and audit quality control manual for IFI-financed projects

Enhancement of awareness of relevant government officials on further needs for capacity development in audit in Mongolia

Status of Implementation Progress (Outputs, Activities, and Issues)

- Recruitment of a firm is being processed, and expects to be completed in May 2014.

- After completion of the recruitment, an inception meeting is expected to be organized in June or July 2014.

As of September 2014:

- The recruitment has been completed.

- The inception meeting was held in UB in June 2014. The EA, ADB and the consulting firm discussed the details of activities and timeline.

- A training session will be conducted in late 2014, and other remaining training sessions will be conducted in 2015. Before the training session, a pre-intervention skills assessment will be conducted. After all training, a post-intervention skills assessment will be conducted to clarify the achievement.

- Targeted auditors for the training will be auditors in NAO and UB city.

As of March 2015:

- Based on the milestones, the 1st and 2nd training have been conducted in December 2014 and January 2015 respectively.

- General audit guidelines and audit quality control manual are being drafted.

- The final training is scheduled to be conducted also in 2015 between September and November.

As of September 2015:

- General audit guidelines and audit quality control manual have been drafted and are currently under the review by the EA and ADB.

- The final training is planned to be held in Nov/Dec 2015.

- After the final training, all project reports will be finalized. The post-intervention assessment will be completed as well after the final training.

As of March 2016:

- All training have been completed.

- IFI auditing manual and other project reports have been also completed.

- The project will be completed as scheduled.

Geographical Location Nation-wide
Summary of Environmental and Social Aspects
Environmental Aspects
Involuntary Resettlement
Indigenous Peoples
Stakeholder Communication, Participation, and Consultation
During Project Design Training target and needs were consulted with the EA during the fact-finding mission.
During Project Implementation

Consultation with the government has been conducted at the inception meeting and also a following up video-con meeting to specify the target participants, contents, and time schedule of the training.

As of Sept 2015:

- The consultation with the govt/the EA has been conducted during the preparation for respective training.

- The post-intervention assessment will be conducted after the final training.

As of March 2016:

- All training has been completed. The EA actively discussed the training courses with the project team, and the participants in the training highly appreciated the quality of training.

Business Opportunities
Consulting Services TA will require a total of 29.5 person-months of consulting services with substantial expertise in auditing. A consulting firm will develop a detailed work plan with MNAO at the outset of the TA. The team leader will take the lead responsibility for coordinating with other consultants. A firm will be recruited to provide an international consultant and six national consultants. The preferred selection method is Consultants' Qualifications Selection, since the scale of assignment is small and highly specialized expertise is required for the assignment. The applicable type of technical proposal will be bio data with a summary of methodology.
Responsible ADB Officer Shiroishi, Hiroko Uchimura
Responsible ADB Department East Asia Department
Responsible ADB Division Public Mgt, Financial Sector and Regional Coop Division, EARD
Executing Agencies
Mongolian National Audit Office
Chingeltei District, Baga Toiruu-3,
Government Building IY,
Ulaanbaatar City
Mongolia 15160
Concept Clearance 16 Sep 2013
Fact Finding 26 Jun 2013 to 28 Jun 2013
Approval 14 Nov 2013
Last Review Mission -
Last PDS Update 30 Mar 2016

TA 8504-MON

Approval Signing Date Effectivity Date Closing
Original Revised Actual
14 Nov 2013 12 Dec 2013 12 Dec 2013 31 Mar 2016 - -
Financing Plan/TA Utilization Cumulative Disbursements
ADB Cofinancing Counterpart Total Date Amount
Gov Beneficiaries Project Sponsor Others
300,000.00 0.00 20,000.00 0.00 0.00 0.00 320,000.00 14 Nov 2013 226,228.83

Project Data Sheets (PDS) contain summary information on the project or program. Because the PDS is a work in progress, some information may not be included in its initial version but will be added as it becomes available. Information about proposed projects is tentative and indicative.

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Title Document Type Document Date
Development of State Audit Capacity Technical Assistance Reports Nov 2013

Safeguard Documents See also: Safeguards

Safeguard documents provided at the time of project/facility approval may also be found in the list of linked documents provided with the Report and Recommendation of the President.

None currently available.

Evaluation Documents See also: Independent Evaluation

None currently available.

Related Publications

None currently available.

The Public Communications Policy (PCP) establishes the disclosure requirements for documents and information ADB produces or requires to be produced in its operations to facilitate stakeholder participation in ADB's decision-making. For more information, refer to the Safeguard Policy Statement, Operations Manual F1, and Operations Manual L3.

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No tenders for this project were found.

Contracts Awarded

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Procurement Plan

None currently available.