Expert assistance is required to assist the Office of the Comptroller and Auditor General in reviewing and assessing National Asset Management Agency's (NAMA) strategies and its performance in achieving its objectives in the context of the requirements of the National Asset Management Agency Act 2009, and of NAMA's key objectives as set by its Board.

The expert's work will include detailed review of a sample of both property and loan disposals, and of investment/lending transactions, by NAMA, to include assessment of the returns earned by NAMA, with the focus on review of the decision-making process. This assessment should, inter alia, consider the impact on those returns of the timing of disposals/lending (based on the information that was available when the decisions to dispose of loans or property were taken), and whether all relevant information was appropriately considered when the disposal decisions were made. Approximately 85 % to 90 % of the sample will cover the period to end-August 2015 and the balance will cover the period September 2015 to December 2015.