Terms of Reference (ToR) - Individual Consultant for Developing Stakeholder Engagement Practices in BPK Audits

 Terms of Reference (ToR) - Individual Consultant* for Developing Stakeholder Engagement Practices in BPK Audits *Must have the right to work in Indonesia and be based in country

Deadline: Applications should be submitted by 10:00 (UTC) on the 25th June. Interviews anticipated w/c 29th June.

APPLY HERE: https://ibp.bamboohr.com/careers/48?source=aWQ9MzU%3D

1. Background

Stakeholder engagement is a key element in strengthening public sector accountability, transparency, and trust. Globally, Supreme Audit Institutions (SAIs) are increasingly integrating participatory approaches to enhance audit relevance, inclusiveness, and responsiveness.

In Indonesia, the Audit Board of the Republic of Indonesia (BPK) plays a central role in overseeing public financial management. BPK has established several mechanisms for public interaction, including complaint handling systems, public communication channels, and limited collaboration with civil society organizations. However, these practices remain fragmented and not yet systematically integrated into the audit cycle, particularly in audit planning, execution, and follow-up processes. Evidence from the Open Budget Survey (OBS) highlights this gap. Indonesia’s public participation score stands at 26 out of 100, indicating limited opportunities for citizens to engage meaningfully in budget and oversight processes. This suggests that engagement between citizens and oversight institutions, including BPK, remains at an early stage and requires more structured and institutionalized approaches. At the same time, there is a growing opportunity to build on existing mechanisms and move toward more systematic stakeholder engagement, where various stakeholders, including citizens, can contribute to different stages of the audit cycle. International experiences demonstrate that such approaches can strengthen audit quality, improve oversight effectiveness, and enhance public trust.

In line with the BPK Strategic Plan 2025–2029, BPK continuously strives to enhance the quality of audits in strategic, anticipatory, and responsive manner. Improving audit quality is expected to increase stakeholder confidence in following up on BPK audit results, which will ultimately strengthen the benefits and impact of audit results on improving state financial governance, entity performance, and public services.

One of activities to be undertaken to improve the quality and benefits of audit results include the development audit plans for strategic topics or issues based on an analysis of various public sector developments, including the national development agenda, emerging issues based on national and global trends and risks, the global SDGs agenda, and development areas in accordance with the 1945 Constitution. Proactive communication with the public, entities, and relevant stakeholders will be conducted to strengthen the quality of audit planning. Thus, BPK can ensure that the audits conducted align with the needs and expectations of stakeholders. Alignment of the audit plan with stakeholder needs and expectations is an important initial step to ensure audit results that can provide significant benefits and impacts.

Furthermore, BPK shall strengthen communication, cooperation, and stakeholder engagement by enhancing its communication strategy. This includes improving the quality of information management and collaboration on audit results and institutional matters through various communication channels that are aligned with the Strategic Plan. Stakeholder engagement is essential at various audit stages, both at the strategic level and during audit assignments. At the strategic level, stakeholder engagement can enhance the overall quality of BPK’s planning. At the assignment level, it can be used in performance audits and other types of audits. Accordingly, the development of a communication strategy may include opportunities for stakeholders to provide information, perspectives, and input that can support and enrich the audit process.

Improving the quality of communication, cooperation, and stakeholder engagement is ultimately expected to enhance the quality and impact of audit results, strengthen BPK’s institutional capacity and reputation, and reinforce stakeholder support for BPK.

2. About IBP 

Around the world, public resources are being raised and spent unfairly and ineffectively, leaving millions of people without access to quality public goods and services they need to thrive. Governments often make public resource decisions without much consultation or information from the public. Meanwhile, those with power and privilege very effectively influence government decisions in their favour.

Our goal is to make governments raise and spend public money more fairly, so that everyone has the resources and opportunities they need to thrive and get ahead. To achieve this, The International Budget Partnership (IBP) partners with budget analysts, community organizers, and advocates in more than 100 countries to advance public budget systems that work for people.

Together, we generate evidence, advocate for reform, and build the skills and knowledge of people so that everyone can have a voice in budget decisions that impact their lives. For more information, please visit our website and review our strategy.

IBP, in collaboration with BPK and supported by SECO, is implementing a program to strengthen accountability through stakeholder engagement. This assignment supports Area 2 of the program, focusing on developing and institutionalizing stakeholder engagement practices in BPK audits, including their design, operationalization, and preparation for piloting.

3. Objectives 

To support IBP Indonesia and BPK in developing and operationalizing a stakeholder engagement model in audits.

Specific Objectives:

• Assess the regulatory and institutional environment for stakeholder engagement in audits

• Design piloting implementation framework related to stakeholder engagement

• Support the initial design of stakeholder engagement models in audit processes

4. Scope of Work 

The consultant will undertake the following tasks:

1. Regulatory and Institutional Assessment

• Review relevant laws, policies, and frameworks on: public engagement in general and within the BPK environment, access to information, complaint handling mechanisms, and audit mandates
• Identify opportunities and constraints for stakeholder engagement within BPK

2. Business Process Analysis

• Map BPK audit cycle (planning, execution, reporting, follow-up)

• Identify practical entry points for stakeholder engagement

• Assess internal coordination and workflows

• Assess external coordination and workflows

• Construct data and analyze BPK’s stakeholder engagement level

• Risk mitigation strategy (Sensitive issue, Legal issue, Unfulfilled Public Expectation)

• Recommend a suitable stakeholder engagement model

3. Support to Key Program Activities

• Annual Work Plan on stakeholder engagement model program

• Support preparation and facilitation of:

• Stakeholder/CSOs Workshop (July 2026)

• Stakeholder Engagement Design Workshop (October 2026)

• Support international benchmarking activities (October–November 2026)

• Document and synthesize learning outcomes through (November-December 2026):

• Analyze global SAI practices on stakeholder engagement

• Measure the impact of stakeholder engagement practice in other SAI

• Design a suitable stakeholder engagement model to BPK

5. Duration and Phasing 

The consultancy will run from 1 July 2026 to 31 December 2026 (six months), with the possibility of extension.

6. Deliverables and Key Milestones

1. Inception Report (July 2026)
   1. Proposed research design.
2. Workshops materials and reports (Workshop design, ToR development, Summary of Workshop) (July-August 2026)
   1. Workshops/CSOs
   2. Workshop proposed stakeholder design for BPK
3. Progress Report 1 (September-October 2026)
   1. Regulatory and Institutional Assessment Report
   2. Business Process Analysis Report
4. Final Report (December 2026)
   1. Benchmarking Outline Report
   2. Learning Exchange Report
   3. Proposed Stakeholder Engagement Model for BPK

7. Consultant Profile and Qualifications

• Advanced degree in public policy, governance, PFM, law, accounting, or related field

• Minimum 10 years of relevant experience in Governance/public sector reform, public financial management and/or auditing, stakeholder engagement/social accountability

• Experience working with government institutions, especially SAIs

• Strong analytical, facilitation, and writing skills

• Proven ability to translate analysis into practical tools and guidance

Additional: Experience in Indonesia or Southeast Asia, understanding on institutional reform processes, Exposure to digital governance or civic technology.

8. Working Arrangements (Embedded Advisory Role) 

The consultant will serve as an embedded advisor within BPK and is expected to:

• Be regularly present at BPK offices (as agreed) and coordinate closely with BPK’s working unit through the Directorate of Public Relations and International Cooperation, as the main counterpart of this project, and IBP Indonesia.

• Facilitate workshop stakeholders, BPK, and learning exchange.

• Facilitate internal coordination and stakeholder engagement.
• Provide continuous advisory support to ensure outputs are practical and implementable.

9. Coordination and Reporting

• The consultant will report to IBP Indonesia and BPK.

• Provide bi-weekly progress updates and requested report as per BPK’s request.

• Key outputs will be subject to review and validation by BPK RI and IBP Indonesia.

10. Budget and Level of effort:

• The consultancy budget is fixed at USD 10,000 for the six-month period. Applicants should propose an approach that demonstrates how the required deliverables can be achieved within the available resources and anticipated level of effort.
• This consultancy is expected to require up to 60 working days over a six-month period. The consultant will be engaged on a deliverable basis, with payments linked to the satisfactory completion of agreed outputs.
• There may be an opportunity to extend the consultancy based on the candidate's performance and ongoing funding.

How to apply: 

Interested applicants apply via the online application form and submit the following:

• CV, including relevant qualifications and experience.

• A sample of previous evaluation reports or relevant publications.

Deadline: Applications should be submitted by 10:00 (UTC) on the 25th June

Other Terms and Conditions 

• Travel: Outline any travel expectations e.g. Some travel is expected or required for this consultancy. Engagements with partners and stakeholders will be conducted virtually unless otherwise agreed with IBP.
• Payment Schedule:

• • 25% upon approval of the Inception Report.
  • 25% upon report of Workshops.
  • 25% upon submission of Progress Report
  • 25% upon submission of Final Report

Tax and Insurance: The consultant will be responsible for their own income tax and/or insurance during the assignment.

Code of Conduct: Since IBP’s work is grounded in deeply held values and principles, it is essential that our commitment to human rights, transparency, and accountability is upheld. The IBP Code of Conduct (CoC) sets out the standards which all staff and consultants must adhere to. The consultant will be expected to comply with the CoC during the course of their work with IBP.

Ownership: All outputs will remain the property of IBP / BPK