Historique

UNCDF, the UN capital investment agency for the 48 least developed countries, provides seed capital and technical assistance to test new modalities of public and private financing for local development. These investments are designed to leverage innovative financial flows from the private sector, national governments and development partners, for maximum impact towards inducing sustainable growth and transformative impact via the localization of the SDGs. UNCDF discreetly operates two inter-connecting practice areas of; (1) inclusive finance, and (2) local development finance. The goals of UNCDFs local development finance practice is to; (i) support effective Public Financial Management Policy and Regulation, (ii) create effective and sustainable inter-governmental fiscal transfer systems and (iii) assist subnational governments to develop productive infrastructures and provide quality services that contribute towards transforming the economic structures of local economies and improving the quality of life of citizens.  

The UNCDF portfolio in ASEAN

Historically UNCDF have designed and implemented local development initiatives in a majority of the ASEAN member states both at national and sub-national levels. In particular, in alignment to its mandate, UNCDF has mainly operated in the Least Developed Countries, of the ASEAN region including (1) Cambodia, (2) Lao PDR, and (3) Myanmar.

In Lao PDR\UNCDF has 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.

The lessons from the NGPAR indicate that the reform mechanisms it promotes can have a significant and scalable contribution to enhancing inclusive service delivery and local development. NGPAR emphasises strengthening and financing district authorities, it has emerged as a strong platform to deepen the reform process. The new GIDP project – phase 4 of the NGPAR focuses on supporting to the devolution process (administrative and fiscal decentralization) in alignment to the new legislative base. This includes the establishment of new fiscal transfer systems that finance capital investments and recurrent expenditures.

Devoirs et responsabilités

UNCDF has developed and tested in Lao PDR a formula based inter-government fiscal transfer mechanism for local administration recurrent expenditures known as the Operational Expenditure Block Grant (OEBG) as a component of the DDF under GPAR. During its piloting the OEBG was operated through the Ministry of Home Affairs as an off-budget project pilot. Since the issue of the new legislation base MoHA working with UNCDF has successfully transferred the ownership of the OEBG to the Ministry of Finance (MoF) and has incorporated the capital expenditure transfer through treasury system within the national budget cycle.

The main objective of the assignment is to support MoF to pilot the OEBG as an on-budget sub national transfer that covers the recurrent costs of the all the sub national authorities. The overall work will be to provide necessary TA inputs to the MoF Budget Department and Department of Fiscal Policy and Law  to analyse, adjust and finalise the OEBG – transfer formula that has been developed by MoF based on DDF experiences and ADB technical work in this area, develop an associated methodological note and support the internal promulgation of the formula-based budget allocation approach within the government through the development and delivery of a workshop based solution that is to be determined during the mission by MoF, MoHA and UNCDF.   

Dtuies and Responsilbities

Modern and transparent public financial management reform and fiscal consolidation are critical policy areas that are being developed and implemented by the Government of Lao PDR. Within the area of PFM the Ministry of Finance is in the process of procuring a global standardised Public Financial Management Information System (PFMIS) and standardising the national chart of account to match through the application of the IMF Government Finance Statistics Manual (GFSM) and SNA 2008.

The consultant will specifically work with the Budget Department (Ministry of Finance), coordination with the Department of Fiscal Policy and Law, and provide the following TA support:
 
1.    Support the Budget Department to finalise the OEBG Formula for Sub National Recurrent Expenditure transfers and sector budgeting;
2.    Develop and provide a methodological note for weighting of the included formula variables;
3.    Support the Budget Department to promulgate and inform / train relevant line ministries and regional governments so that the initial pilot phase of the MoF formula-based transfer can be pilot tested;
4.    Review and Examine with the Budget Department the current COAs that are applicable for Sub National Government Transfers (Revenue) and Expenditure, generating a short policy review document (5 pages);
5.    Provide a policy paper (recommendations) to assist the MoF to finalise relevant COAs for the sub national government in alignment to the current legislative base with clear references to the GFSM or SNA 2008 to match the proposed PFMIS system. The policy paper needs to provide recommendations to the government to ensure modern and transparent PFM at sub national level and will thus require the expansion of the current COA classifications to be incorporated within the new PFMIS. The policy paper needs to be a maximum of six pages.

Deliverables

The consultant will deliver the following within the framework of the mission:

1.    Updated formula for OEBG agreed with MoF – 2-page policy paper and MS Excel worksheet solution (5 days);
2.    Methodological Note for OEBG weighting of variables – 4-page methodological note (5 days);
3.    Delivery of training workshop on the new OEBG as agreed with MoF, MoHA and UNCDF (2 days);
4.    Review of current COAs associated with sub national government revenues and expenditures (2 days);
5.    Recommendations policy paper for update of sub national COAs (six-page max) applying the MoF agreed references – that will be determined by MoF for inclusion within the new PFMIS and associated defined COAs (reference will be made to IMF – GFMS or SNA 2008) being agreed with the MoF Budget Department (8 days).

Provision of Monitoring and Progress Control

The consultant will work under the supervision of the GIDP Programme Manager and in close consultation with Regional Technical Advisor. The Regional Technical Advisor will provide overall direction and guidance of the consultancy and approve key outputs and deliverables.  In 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) submission of invoice and Certificate of Payment form (ii) review, approval, acceptance of output for each deliverable by Regional Technical Advisor based in Bangkok (iii) authorization of payment disbursement from direct supervisor.

The following terms of payment based upon the above-mentioned deliverables will be applicable for this Terms of Reference and associated mission. 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.

Payment will be made 2 weeks after the submission of the above mentioned and agreed with UNCDF

Compétences

• Owns 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;
• Owns the ability to develop and modify performance-based formula for inter-governmental fiscal transfers;
• Has detailed knowledge of IMF-GFMS and SNA 2008 in terms of COAs, hierarchy of COAs and formulation of COAs; 
• Able to provide in-depth reviews of existing fiscal systems and inter-governmental transfer systems;
• Able to prepare and provide presentations for training in formula-based transfer systems and general government accounting;
• Able to developed standardised policy papers (short versions) for government consumption in the areas of inter-governmental fiscal transfers, COAs related to IMF-GFMS and SNA 2008 and standardized PFMIS solutions;
• Advanced end-user capacity of MS Excel including the development of worksheet solutions for financial formula development, weighting and data inputs using forms;
• Good communication skills; sensitivity and willingness/flexibility to respond to client’s needs.

Qualifications et expériences requises

Education

Master’s Degree in public finance / public sector accounting.

Experience

• 10 years of professional experience with at least 5 years working within Public Financial Management Reform programmes
• Proven track record related to the development of formula based inter-government fiscal transfer systems
• Proven track record working with national government Ministries of Finance related to the introduction or upgrade of the national accounting system to SNA 2008 or IMF-GFMS

Languages

English is required.

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.
• 10 years of professional experience with at least 5 years working within Public Financial Management Reform programmes.

Step II: Technical Review of CVs by Desk Review

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

• 10 years of professional experience with at least 5 years working within Public Financial Management Reform programmes (30 points).
• Proven track record related to the development of formula based inter-government fiscal transfer systems (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 or IMF-GFMS (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%.

Estimated Duration of the Contract

The estimated duration of contract is between November 2019-January 2020 comprising of a mission of 22 working days in country.

Any travel required under the assignment needs to be pre-approved by UNCDF regional technical advisor. Travel cost will be borne 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.

The entire mission will be conducted in Lao PDR with the consultant working at MoF and UNCDF Country Office and/or NGPAR Office based on agreed workflows.

Application

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
• Curriculum Vitae or Completed P11 Personal History Form with names and current contacts of 3 referees (available from http://sas.undp.org/documents/p11_personal_history_form.doc)
• Confirmation of interest and Financial proposal:  

Under section E of the Offerer’s letter to UNDP Confirming Interest and Availability for the Individual Contract (IC) Assignment, please choose to indicate “An all-inclusive daily fee”. The form can be accessed through the link below:
https://popp.undp.org/_layouts/15/WopiFrame.aspx?sourcedoc=/UNDP_POPP_DOCUMENT_LIBRARY/Public/PSU_%20Individual%20Contract_Offerors%20Letter%20to%20UNDP%20Confirming%20Interest%20and%20Availability.docx&action=default

• 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 dss.un.org  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. 

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

References
UNDP’s Individual Consultant’s General Terms and Conditions are provided here:
http://www.undp.org/content/dam/undp/documents/procurement/documents/IC%20-%20General%20Conditions.pdf

Copyright

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.