National Consultancy for Study and Development of Program Expenditure Classification for Social Sectors in LGUs
Organizational Context
UNICEF operates in over 190 countries, dedicated to saving children's lives, defending their rights, and helping them fulfill their potential. We are committed to promoting the rights of every child, offering diverse opportunities for professional and personal development in a passionate and diverse culture.
Job Purpose
This consultancy aims to study and develop a Program Expenditure Classification (PREXC) for social sectors within Local Government Units (LGUs) in the Philippines. The role is crucial given the increasing fiscal and service delivery responsibilities of LGUs post-Mandanas-Garcia ruling and devolution. The objective is to enhance the understanding of public financing for children at the subnational level, ensuring adequacy, equity, efficiency, and effectiveness. The consultant will analyze how public resources are allocated, prioritized, executed, and monitored to determine if they effectively reach children, especially those in vulnerable situations. This involves examining the challenges in implementing devolution, such as uneven capacities among LGUs, fragmented social sector planning, and constraints in planning, budgeting, procurement, and financial management.
Responsibilities
The consultant will conduct a comprehensive study on the current program expenditure classification for social sectors in LGUs, identifying gaps and areas for improvement. This includes analyzing existing budgeting and financial management systems, particularly in relation to the PREXC framework and Performance-Informed Budgeting (PIB). The consultant will develop a refined or new program expenditure classification system tailored for social sectors in LGUs, ensuring alignment with national development goals and child-related objectives. This involves reviewing relevant policy reforms, such as the LGU Budget Operations Manual (2023), and assessing their impact on resource allocation and service delivery. The consultant will also assess the capacity needs of LGUs for implementing the proposed classification system and provide recommendations for technical assistance and training. Furthermore, the consultant will facilitate consultations with national government agencies, LGUs, and other stakeholders to gather input and ensure buy-in for the proposed classification. The final output will include a detailed report with the proposed PREXC for social sectors, implementation guidelines, and recommendations for strengthening intergovernmental coordination and improving the quality and effectiveness of public spending for children.
Work Experience
A minimum of 5 years of relevant professional experience in public finance management, expenditure analysis, budgeting, or program evaluation, preferably with a focus on social sectors and local government units. Experience in the Philippines context is an asset.
Skills
Public Finance Management, Expenditure Analysis, Budgeting Systems, Program Expenditure Classification (PREXC), Performance-Informed Budgeting (PIB), Local Government Finance, Social Sector Analysis, Research and Report Writing, Stakeholder Consultation, Policy Analysis, Capacity Development, Project Management