Terms of Reference for Short-Term Technical Consultants

USAID Public Financial Management (PFM) Project

Terms of Reference for Short-Term Technical Consultants

1. Background

Deloitte Consulting and WSP, together with Georgia State University and the Niti Foundation are implementing a five-year USAID funded Public Financial Management Program (USAID PFM) whose purpose is to provide technical assistance and strengthen Public Financial Management (PFM) functions, performance, and accountability of targeted agencies at the federal, provincial, and local levels of government, and to provide targeted assistance to the Government of Nepal (GON) aimed at strengthening national PFM institutions and systems to sustainably advance PFM.

The project commenced in October 2022 and will run for a five-year period to October 2027. The major stakeholders of the project are selected Federal Agencies including Ministry of Finance (MOF), Ministry of Federal Affairs and General Administration (MOFAGA), Financial Comptroller General’s Office (FCGO), PEFA Secretariat, National Natural Resources and Fiscal Commission (NNRFC), National Planning Commission (NPC), Office of the Prime Minister and Council of Minsters (OPMCM), Public Procurement Monitoring Office (PPMO), Provincial Governments of Madhesh and Lumbini Province, and Local Governments located in these two provinces.

The objectives of the Project are to provide technical assistance and strengthen PFM functions, performance, and transparency and accountability of targeted agencies at the federal, provincial, and local levels of government, and to provide targeted assistance to the GON aimed at strengthening national PFM institutions and systems to sustainably advance PFM. The Project’s two objectives and key activities are:

In general, the expected outcomes of the Project are to enhance transparency and accountability by accomplishing the following results:

• Selected PFM related laws or policies or regulations or standards or norms or guidelines or tools or manuals developed.
• Selected local governments have increased their own resource revenue.
• Elected and Government officials trained on public financial management system.
• Selected PFM institutions, governments and agencies adopted improved public financial management system.
• Selected local governments have improved gender-responsive budgeting.
• Coordination mechanisms for coordination are established.
• Standardized training modules in the PFM disciplines are developed.

2. Purpose

Nepal's transition to a federal system in 2015 AD, establishing seven provinces and 753 local governments, presents a promising opportunity for Local Governments (LGs) to enhance their own source revenue generation. While the Constitution of Nepal and supporting laws have allocated certain revenue sources to local governments, effective local revenue management remains a challenge that needs to be addressed.

In this context, USAID's Public Financial Management (PFM) initiative aims to strengthen the revenue-generating capacity of local governments. Key strategies to achieve this goal is the development of Local Government-specific Revenue Enhancement Action Plans (REAPs) and providing various technical supports required for enhancing their Own Source Revenue (OSR) among others.

The objective of this assignment is to engage short-term consultants to support and facilitate the selected local governments in formulating tailored REAPs for individual local governments and in providing technical supports to them as per their requirements with an aim to enhance their OSR. It is believed that these supports, and facilitation will help local governments better manage and enhance their own revenue streams. The primary objective of this assignment is:

• To assist USAID PFM team and Local Governments in providing technical supports for strengthening revenue generation capacity.

3. Methodology

The methodology to be undertaken for this assignment shall be as follows:

• Collaborate with Local Governments, USAID PFM Province Lead, USAID PFM Revenue Specialist and USAID PFM Local Government Coordinators.
• Workshop and consultation meetings with USAID PFM and respective Local Governments. 
• Collection and analysis of relevant data, and information received from Local Governments, Local Government Coordinators and Revenue Specialist for revenue projection

4. Tasks

The Consultants will be assigned some specific tasks while providing technical support under category I and category II of Engagement Plan/Course of Action  which includes preparing LG-wise specific Revenue Enhancement Action Plan (REAP) and providing technical supports for enhancing their OSR. The Consultant shall conduct the following tasks, but not limited, to achieve the objective:

• Work with Revenue Specialist for Data Processing and Analysis including rate and base analysis based on the information/data provided by LGs.
• Work with Revenue Specialist for Revenue Projection.
• Prepare Draft Revenue Enhancement Action Plan based on the data/information provided by LGs and LG Coordinators.
• Collect comments and feedback by LGs from workshops and consultation meetings over the draft revenue enhancement action plan and incorporate them in the Revenue Enhancement Action Plan.
• Finalization of the Revenue Enhancement Action Plan incorporating comments and feedback by LGs.
• Coordinate and work with Revenue Specialist, LG Coordinators and LGs for carrying out different activities under Category I and Category II of Engagement Plan/Course of Action for providing technical supports to LGs. A summary or relevant aspects of the course of action can be provided upon request.

5. Deliverables

The Consultant shall submit the following reports:

• A Brief Engagement Plan in consultation with USAID Provincial Team within 7 days of appointment.
• The Draft Revenue Enhancement Action Plan in agreed format in Nepali language with UNICODE FONT.
• The Final Revenue Enhancement Action Plan in Nepali language within 7 days after the workshop/consultation meeting for comments and feedback organized by LGs. The final REAP shall incorporate comments and feedback from the workshop.
• Provide technical supports as per the local governments' requirements based in the Engagement Plan/Course of Action for enhancing their Own Source Revenue.

All deliverables shall be submitted in editable Microsoft documents, in electronic format.

6. Period of Performance:

The duration of this assignment will be 90 days initially. If needed, the days can be extended by up to an additional 30 days. The expected start date of the assignment will be January 2025.

7. Technical Directions/Supervision:

• The Consultant will work under the overall guidance and supervision of the Revenue Specialist of USAID PFM.
• Province Leads will also guide and monitor the Consultant’s work as and when required.
• The Consultant shall carry out her/his tasks in close collaboration and coordination with Revenue Specialist, USAID PFM Local Government Coordinators and Local Governments.

The final Revenue Enhancement Action Plan shall be reviewed and approved by the technical working group formed within the Local Government. Technical supports provided by the Consultants shall also be reviewed and provided by the concerned LG and the USAID PFM.

8. Required Qualifications and Experience of the Consultant:

The Consultant should at a minimum have the following qualifications:

• A master’s degree in management/economics or other related stream or a Law degree or a recognized professional accounting designation like, CA/ACCA.
• At least 2 years of experience in the public sector revenue administration or preparation of revenue related action plans or in the private sector on tax compliance issues and strong knowledge of Local Government revenue administration and  management. Experience working with LGs on revenue enhancement plan/ strategies will be an added advantage
• Proficiency in Nepali typing skills with good communication skills (oral and written) in Nepali and English languages.
• Highly professional and with personal integrity.
• Excellent communication and interpersonal skills.
• Ability to collaborate effectively with diverse stakeholders.
• Ability to work both independently and collaboratively in a team.
• Organizational skills and the ability to concurrently handle multiple assignments.
• Willing to travel to project implementation sites.
• Proficiency in Microsoft Office software (Word, Excel, PowerPoint, etc.); and UNICODE Typing
• Ability to work in a multi-cultural environment and exhibit good inter-personal skills.
• Local residents with professional working proficiency of local language shall be an added advantage.

9. Facilities/Utilities and Logistics to be provided:

The Consultant shall be expected to spend time at the selected local government offices and Project Office. As deemed necessary, the Project will provide working space, internet connection, and printing and photocopy facilities as required to complete the assignment. The consultant must provide her/his own computer, including Microsoft Office application to produce compatible documents for review.

All the required field visits, consultative meetings and workshops shall be arranged in coordination with the concerned Local Government, whereas logistics and allowances shall be managed by the Project.

10. Contractual Amount and Payment Terms:

This will be a daily rate assignment awarded in Nepali Rupees. Payments shall be made in Nepali Rupees after submission of monthly timesheet in specified format.

Travel will be arranged and approved in advance by the Project, and actual costs will be reimbursed based on the Project’s standard practices and rates for hotel, per diem, and other billable costs (e.g. meeting costs).

Workshop/consultation meeting costs shall be borne directly by the Project or Local Governments. Necessary arrangements for workshop costs (To Be Decided/Determined) if necessary, will be arranged by the project or Local Governments as the case may be.

11. Application Instructions:

Interested and qualified individuals should email the following documents to recruitment@pfm-nepal.com with subject line “Revenue Consultant".

• Cover letter
• Recent CV
• Dates of availability
• Contact information of three professional reference, and
• Daily rate. A biodata form may be asked of the successful candidate in order to verify the daily rate.

12. Application deadline: January 17, 2025

Only shortlisted candidates will be contacted. The organization reserves the right to reject any/all applications without assigning any reason.