International Consultant, Development of Subdivision COAs and Nomenclature for Social Protection Floors, Lao PDR

Advertised on behalf of :

Location : Home-based with possible travel to Vientiane, Lao PDR, Bangkok, Thailand
Application Deadline :22-Jan-21 (Midnight New York, USA)
Type of Contract :Individual Contract
Post Level :International Consultant
Languages Required :
Starting Date :
(date when the selected candidate is expected to start)
Duration of Initial Contract :40 days
Expected Duration of Assignment :40 days spread over 6 months

UNDP is committed to achieving workforce diversity in terms of gender, nationality and culture. Individuals from minority groups, indigenous groups and persons with disabilities are equally encouraged to apply. All applications will be treated with the strictest confidence.

UNDP does not tolerate sexual exploitation and abuse, any kind of harassment, including sexual harassment, and discrimination. All selected candidates will, therefore, undergo rigorous reference and background checks.


The United Nations Capital Development Fund (UNCDF) makes public and private finance work for the poor in the world’s 47 least developed countries. With its capital mandate and instruments, UNCDF offers “last mile” finance models that unlock public and private resources, especially at the domestic level, to reduce poverty and support local economic development.

UNCDF’s financing models work through three channels: inclusive digital economies, connecting individuals, households, and small businesses with financial eco-systems that catalyze participation in the local economy, and provide tools to climb out of poverty and manage financial lives; local development finance, that capacitates localities through fiscal decentralization, innovative municipal finance, and structured project finance to drive local economic expansion and sustainable development; and investment finance, that provides catalytic financial structuring, de-risking, and capital deployment to drive SDG impact and domestic resource mobilization. By strengthening how finance works for poor people at the household, small enterprise, and local infrastructure levels, UNCDF contributes to Sustainable Development Goal-SDG 1 on eradicating poverty and SDG 17 on the means of implementation. By identifying those market segments where innovative financing models can have transformational impact in helping to reach the last mile and address exclusion and inequalities of access, UNCDF contributes to a broad diversity of SDGs.

UNCDF are currently implementing a UN joint project (UNJP) that is developing financing solutions for supply side capital to enable the Government of Laos to efficiently finance social protection in the country The project is funded by the UN Secretary General Sustainable Development Goals Fund (UN-SDGF) and is being implemented in partnership with ILO and UNICEF.

The government is embarked on a far-reaching Public Financial Management Reform (PFMR) programme, UNCDF in partnership with the World Bank (WB) and IMF is supporting the development if a new IPSAS compliant Chart of Accounts (COA) that introduces new structures and codes that are mapped to and comply with GFS and COFOG. Early wins have included; (i) the formalization of a cross-ministry committee to support the development of a new public sector COA (ii) partnerships operationalized between UNCDF, World Bank and IMF and the governments CoA committee and (iii) formal approval of the new IPSAS compliant COA structure.   In the context of public sector budgeting for social protection the identification of social protection expenditures has been completed and mapping of the current system 

The consultancy opportunity aims at further developing the COAs for the social protection strategy and future envisaged services in the context of the following.

Current – all expenditures for social protection have been identified across a series of chapters and divisions. These expenditure items have been mapped to GFS and COFOG. Standard IPSAS classifications for social protection have been introduced as new “divisions” in the CoA to future-proof the new system to enable public sector finance to flow into social protection and related service delivery. The new divisions have been collated and presented under a new “chapter”, basically segregating social protection from other chapter classifications

Future - under the new IPSAS compliant “divisions” the development of a comprehensive set of subdivision COAs that allow for earmarked and trackable expenditures for service delivery (i.e. child month grant, school meals, etc) is required to be developed, and following the expansion of the divisions mapped for GFS and COFOG compliance. In addition, the nomenclature for each sub-division is required to be developed.   

The UNCDF portfolio in Lao PDR

Historically UNCDF have been engaged extensively in the government’s decentralization process through the National Governance and Public Administration Reform Programme (NGPAR). The NGPAR process has supported the enhancement of inclusive service delivery and local development via the strengthening public administrations, fostering of inclusive dialogue, and facilitating dialogue between citizens and state for more effective, transparent, accountable and responsive service delivery.

UNCDF are currently working directly with the Ministry of Finance within the sphere of the Public Finance Management Reform initiative that is following on from the 2019 National Public Expenditure and Financial Accountability (PEFA) assessment. UNCDF are working in partnership with the World Bank, IMF and the European Union and other Development Partners with the introduction of an IPSAS compliant CoA and a robust IFMIS that is under procurement.

Leveraging this position and work, UNCDF, in partnership with ILO and UNICEF are implementing the SDG Fund project “Social Protection Floors in Lao PDR”.

This joint programme will work to strengthen and assist the government to implement the national social protection strategy (NSPS). This will be achieved by drawing on the strengths of UN agencies to: support Ministry of Labour and Social Welfare (MoLSW) policy and capacity development, financing solutions for social protection and to pilot a social protection service – early child support through a grant. Within the framework of the UNJP, UNCDF is undertaking in partnership with the Ministry of Finance (MoF), IMF, and World Bank the update and transition of the public sector CoA to be IPSAS compliant and to specifically expand the COA to cover newly identified public expenditures and services within policy framework of the NSPS. 

Objective of the assignment

The main objective of the assignment is to support the MoLSW and MoF to develop a new “sector based” COA for social protection floors that address the needs of the NSPS and IPSAS compliance. The initial base work of establishing the Chapter and Divisions of the CoA for social protection floors has been completed. This contract will specifically work with MoLSW and a ILO consultant to develop the subdivision coding and nomenclatures that align to the NSPS and all future social protections schemes and programmes that are envisaged by MoLSW. 


Duties and Responsibilities

Duties and Responsibilites, Deliverables

Under supervision of UNCDF Regional Technical Advisor for Asia and UNCDF National Programme Specialist, the consultant will work with ILO, MoSWL and MoF’s Budget Department and the COA committee in coordination with IMF and the World Bank to provide the following support and deliverables within the framework of the assignment:

  1. Development of the full scope social protection COA with MoSWL specifically to identify and tabulate the subdivision COAs as included and envisaged in the NSPS and further develop potential sub division COAs that are not included within the NSPS but that are considered a social protection norm;

  2. Development of tabular a nomenclature for each subdivision;

  3. Generation of initial subdivision code;
  4. Formulation of COA policy paper on social protection for consideration by MoSWL and the COA committee; and
  5. Present all findings and full social protection COA to MoF COA committee and MoSWL thorugh a ½ day workshop event.

Provision of Monitoring and Progress Control

  • The consultant will work under the supervision of the UNCDF National Programme Specialist and will work closely with the MoF Budget Department and in close consultation with Regional Technical Advisor for the Lao component of the mission. For all Bangkok and neighbouring country related work the consultant will work under the direct supervision of the Regional Technical Advisor who will provide overall direction and guidance of the consultancy and approve key outputs and deliverablesIn addition, the consultant will also coordinate and collaborate with UNCDF National Programme Specialist in Lao Country Office for all necessary programming, operations and logistics.
  • Consultancy fees will be paid upon:

(i) review, approval, acceptance of output for each deliverable and

(ii) submission of Certificate of Payment form

(iii) authorization of payment disbursement from Regional Technical Advisor based in Bangkok

Other institutional arrangements

  • Any travel required under the assignment needs to be agreed and pre-approved by UNCDF regional technical advisor. All the travel cost will be reimbursed by UNCDF according to UNCDF rules and regulations.
  • The consultant is expected to own and use his/her own equipment during and after the assignment

Terms of Payment 

The following terms of payment based upon the above-mentioned deliverables will be applicable for this Terms of Reference. Payments will be based upon a percentile of the contracted lump sum for each area as tabulated. The payment will only be made up on satisfactory completion and submission of the assignment and deliverables.

Deliverable 1 - MIssion planning : (i) Work plan for mission and setting of agreed delivery milestones; (ii) Lao PDR based kick-off meeting for the mission for key leading counterparts and selected relevant stakeholders (30%)

Deliverable 2 - COA Building: (i) Development of the full scope social protection COA with MoSWL specifically that tabulates chapter, divisions and sub-divisions as envisaged in the NSPS and further develop potential sub-division COAs that are not included within the NSPS but that are considered a social protection norm; (ii) Development of a tabular a nomenclature for each sub-division including sub-division codes. (50%)

Deliverable 3 - Policy Advisory for Social Protection COAs: (i) Formulate a COA policy paper on social protection for consideration by MoSWL and the COA committee; (ii) Workshop/presentation (20%).

Payment will be made 2 weeks after the submission and approval of the entire reports for each deliverable (three payments) as tabulated.



  • Possesses a comprehensive knowledge of the public financial management systems with especial focus on; (i) the development of inter-governmental fiscal transfers sub national budget reporting and accounting;
  • Has detailed knowledge of GFS and COFOG classifications and SNA 2008 in terms of hierarchy of COAs and formulation of COAs;
  • Has detailed knowledge of public sector Chart of Accounts (COA) inclusive of structure and nomenclature;
  • Able to provide in-depth reviews of existing government fiscal systems;
  • Advanced end-user capacity of MS Excel including the development of worksheet solutions for financial formula development, weighting and data inputs using forms; 
  • Able to develop standardised policy advisory papers (short version);
  • Proven capacity to work with senior government public finance committees.


Required Skills and Experience

  • Minimum Master’s Degree in public finance / public sector accounting;
  • At least 10 years of professional experience with at least 5 years working within Public Financial Management Reform programmes;
  • Proven track record related to supporting public sector reforms in terms of budget formulation and or budget reportioning is required;
  • Proven track record working with national government Ministries of Finance related to the introduction or upgrade of the national accounting system to SNA 2008 and or conversion of COAs to IPSAS compliance is required.
  • Capacity to map COAs to functional classifications (COFOG) and GFS is an advantage;
  • Good communication skills; sensitivity and willingness/flexibility to respond to client’s needs;
  • Able to work with senior government officials;   
  • Good communication skills: sensitivity and willingness/flexibility to respond to client’s needs;
  • Work in South East Asia PFMR is considered an asset.

Evaluation method

Applications will be rated on both technical and financial submissions.  The following selection method will be used:  Highest rated proposal using the combined scoring method, which assigns the weight distribution between the technical and financial proposals.  The weight distribution shall be 70% technical and 30% financial. 

Step I: Longlisting/Shortlisting

Applications will be screened and only applicants meeting the following minimum criteria will be shortlisted:

  • Minimum Master’s Degree in public finance / public sector accounting
  • At least 10 years of professional experience with at least 5 years working within Public Financial Management Reform programmes

Step II: Technical Evaluation (Desk Review of CVs)

UNCDF will conduct a desk review to produce a shortlist of candidates by evaluating the following criteria with the corresponding points (100 points)

  • At least 10 years of professional experience with at least 5 years working within Public Financial Management Reform programmes (30 points)
  • Proven track record related to supporting public sector reforms in terms of budget formulation and or budget reportioning is required (35 points)
  • Proven track record working with national government Ministries of Finance related to the introduction or upgrade of the national accounting system to SNA 2008 and or conversion of COAs to IPSAS compliance is required (35 points)

Only the applicants achieving 70% of the points will be considered as technically qualified and will be reviewed further for financial evaluation.

Step III: Financial Evaluation

The following formula will be used to evaluate financial proposal: Lowest priced proposal/price of the proposal being evaluated x 30%.


Interested individual consultants must submit the following documents/information to demonstrate their qualifications. Proposers who shall not submit below mentioned documents will not be considered for further evaluation.

  • When applying for this consultancy position, please apply with your official name as shown in the government issued identification document (e.g. passport and/or driver license). Contract award is subject to this verification;
  • Summary statement of competencies in relation to the TOR

Under section E of the Offerer’s letter to UNDP Confirming Interest and Availability for the Individual Contract (IC) Assignment, please provide an all-inclusive daily fee. The form can be accessed through the link below:

  • Earliest Availability

Individual Consultants are responsible for ensuring they have vaccinations/inoculations when traveling to certain countries, as designated by the UN Medical Director. Consultants are also required to comply with the UN security directives set forth under  If the consultant is over 65 years old, UNCDF reserves the right to require full medical certification and clearance from the consultant’s physician prior to commencing the travel.

Both individual consultants and individuals employed by a company or institution are welcome to apply. Any individual employed by a company or institution who would like to submit an offer in response to a Procurement Notice for IC must do so in their individual capacity (providing a CV so that their qualifications may be judged accordingly).  If the company or institution that employs them will charge a management fee, the said amount must be incorporated in the financial proposal that the individual will submit.  No further changes to reflect additional costs shall be accommodated by UNCDF at the point of awarding the LTA.

Please include all documents into one file while submitting your application.

UNDP’s Individual Consultant’s General Terms and Conditions are provided here:


All products and reports related to the mission will be provided to UNCDF and be subject to associated copyrights. The contractor will not use, without prior permission of UNCDF, any the materials or data produced during the mission for any other purpose than furnishing UNCDF with a project delivery. Any use or reference to the information contained within the presented mission documents must be prior clarified and approved by UNCDF and clearly reference UNCDF as the source.

Consultant Presence Required on Duty Station/UNCDF Premise

The position is home-based, but presence of consultant in Lao PDR may be required intermittently. 

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