Type d'offre
Poste terrain

Type de contrat

Domaines d'expertises
Mobilisation des ressources, gestion et redevabilité publiques ; Décentralisation ; Gouvernance économique et financière

Date limite de candidature
02/06/2024 23:59


Base Period: 12 months | Option Period: 24 months

Description de la mission

Under the leadership of the overall project manager and in close cooperation with Expertise France’s Headquarter, the selected Expert will lead the implementation of activities of the intervention area 4 “Budget and Expenditure Management Support”.

Given the current public finance management challenges at the City Councils, the intervention area 4 “Budget and Expenditure Management Support” seeks to improve internal Public Financial Management processes and systems at each of the four City Councils and to improve interaction with the National Local Government Finance Committee (NLGFC) and the Ministry of Local Government Unity & Culture (MOLGUC). This intervention area will focus, amongst others, on eight overall priority topics:  

·         assess, analyse, identify gaps and recommend improvements to financial procedures and systems;

·         improving revenue and expenditure estimates/forecasts;

·         strengthening integration of planning and budgeting;

·         completing an independent functional review;

·         strengthening the control, inventory and management of assets and liabilities;

·         strengthening internal control (i.e., in both manual and IFMIS environments) and audit;

·         improving procurement outcomes, and value of City Council investments; and

·         improving financial reporting, documentation and processes.

In addition to the eight priority topics outlined above, ensuring that anti-corruption measures are considered when strengthening budget and expenditure management support is crucial. This includes measures such as increasing transparency and accountability in financial reporting, documentation, and processes and improving procurement outcomes to prevent fraudulent activity.

With the projected increased revenues resulting from the revenue mobilization and management activities, the Finance Departments of the City Councils will need to develop and adopt best practices to efficiently and effectively utilize this additional revenue to improve service delivery, particularly in land administration and planning, while also getting the greatest impact or response from property owners. Targeting service delivery will be on those services that are of highest value to taxpayers and society and are of high visibility, so that taxpayers and society can quickly associate the increased tax collection with a visible increase in services provided. The direct link between increased revenue and the use of these revenues for the provision of public services is the purpose of the ‘public services fund (PSF)’ that each city will establish as a Condition Precedent of the Compact. In this regard, the budget and expenditure management support Task is intended to work with the City Councils to identify, develop and deploy the policies, procedures and systems needed to support the effective functioning of the PSF.

In this Task the Consultant will help the City Councils develop and implement interventions that put in-place Public Expenditure Management Practice (PEM) approaches in the four City Councils. The Consultant will assess current systems, processes and procedures, identify gaps, develop recommendations and facilitate adoption of approaches. These PEM approaches will focus on three key objectives: (i) achieving Aggregate Fiscal Discipline - stay within resource limits over the full budgetary period; (ii) ability to track Operational Performance – deliver services efficiently, effectively and transparently; and (iii) ensuring Resource Allocation in Conformity with Government Policy Objectives – allocate budget to services that best satisfy the public need.

Financial management systems are expected to be developed to integrate the newly developed Property Information Management System (PIMS) with the Government of Malawi’s public financial management system (IFMIS) and the revenue management systems (RMS) currently used by the City Councils. New Public Financial Management (PFM) systems are to be developed to allow the City Councils to measure operational performance in terms of efficiency of resources used to produce services, in particular in land management and City Rates assessments, effectiveness of the result of expenditures and accurately measure and monitor the cost of providing services. These systems will also allow the City Councils to readily ascertain what amount of resources are being spent on operational budget programs and individual services within these programs and within the PSF, as well as tracking whether the department providing the services remains within allocated budget. The systems will also need to have the capability to produce department and service-specific reports so that City Council management and the public can scrutinize the use of public finances and the budget and expenditure process. This will increase transparency, enhance the fiscal credibility of the City Councils, and build public confidence in the City Rates, budgeting and overall public finance process.

As with the PIMS above, all investment in compact-funded technology will be subject to viability and sustainability analysis, to ensure investment in levels and types of technology that is appropriate to the infrastructure and user conditions and likely to see sustained use. 

Base period (12 months)




1.     Complete a comprehensive assessment of current Public Financial Management (PFM) business procedures at each of the four cities and assessment of the current information management systems being used (IFMIS etc.)

Assessment of current public financial management business procedures

Technical Advance Report

2.     Develop a Public Financial Management Strategy for each of the four cities that responds to the stated Public Expenditure Management (PEM) principles

Public Financial Management Strategy

Final Activity Report


3.     Develop PEM best practices using Public Expenditure Accountability Assessments (PEFA) Approaches for each city

4.     Complete system design and technical specifications for equipment and software to interface and operationalize the Public Financial Management (PFM) information management systems

System design to interface and operationalize PFM information management systems (as needed)

Final Activity Report


Optional Period (24 months)


1.     Develop, test and deploy financial management systems interoperable with PIMS, IFMIS and RMS in Councils

2.     Technical assistance and training

3.     Provide continued intermittent technical support to City Councils to implement and refine the policies, recommendations procedures developed during the Base Period


Description du projet ou contexte

Background information 


Expertise France is France’s public agency and interministerial actor in charge of international technical cooperation, the second-largest in Europe. As a subsidiary of Agence Française de Développement Group (AFD Group), it designs and implements projects that sustainably strengthen public policies in developing and emerging countries. Expertise France works in key areas of development: governance, security, climate change, health, education, and more. Alongside its partners, it contributes to achieving the Sustainable Development Goals (SDGs).

Expertise France operates in more than 100 countries, implementing more than 500 projects. The agency works in close collaboration with French public institutions, as well as with the European Union, in order to respond to the needs of partner countries.

General context related to the assignment

The City Council Land-based Revenue Modernization project will be implemented in the framework of the Malawi Millennium Development Trust (MMD). MDD was established as a successor institution to Millennium Challenge Account (Malawi) MCA. MMD was established initially to supervise the completion of all outstanding works under the first Malawi Compact (Compact I). Following Malawi's selection as an eligible country to develop a new MCC compact in December 2018, the Government of Malawi designated MMD to oversee the development of this second Compact.

The objective of the City Council Land-based Revenue Modernization project is to provide support to four city councils of Lilongwe, Blantyre, Mzuzu and Zomba to implement the City Council Revenue Modernization Activity.

The four intervention areas are: (i) legal, regulatory and procedural transformation; (ii) property mapping, property valuation, property record automation and property information management; (iii) institutional and social behavior change (SBC); and (iv) budget and expenditure management support. Additionally, there is a general Task to support overall planning, reporting implementation and transfer of knowledge.

The practical purpose of the City Council Land-based Revenue Modernization project is to increase land-based revenue at each of the four City Councils. It seeks to ensure that property taxes (“City Rates”) are based on complete, up-to-date, and equitable property assessments for taxation purposes. Given the current socioeconomic circumstances, historic inequities, lack of adequate policies and enforcement and weaknesses in property data and management systems, implementing new property tax rates understandably needs to be implemented over time, with the overall strategy and implementation consistent with global practice.

Therefore, the focus of the City Council Land-based Revenue Modernization project is:

·         dedicating City Councils to City Rate modernization efforts;

·         rationalizing tax rates to be based on market rates;

·         broadening the land revenue base by identifying missing/new properties and updating the assessment of property values;

·         developing effective enforcement processes and mechanisms;

·         and increasing the effectiveness of revenue management, public financial management and the use of revenues.

It is important to note that property tax modernization efforts are only accepted by taxpayers, successful and sustainable if the revenue gained is used to improve publicly provided goods and services and that the use of the revenue is publicized and transparent to City Rate payers. In this regard, along with legal and regulatory support, technical property mapping, assessment and information systems and public financial management support – activities to remove barriers and provide a supportive environment for on-time payment of city rates through institutional and social behavior change interventions at the institutional and individual level will play a critical role in the overall success of the CCRM Activity.

Currently, the City Councils mobilize exceptionally low levels of land-based revenues, and improvements to revenue policy, regulations, procedures, and systems represent a significant opportunity to boost revenues and, in turn, use the increased revenue on expenditures to improve the provision of public services, including land administration services. Studies during the design phase demonstrated that only between 20 and 40 percent of property owners pay their City Rates among the four cities. The reasons for the low level of compliance by taxpayers and sub-optimal management by City Councils are complex, but they are attributed mainly to:

·         a significant proportion of properties not included on the tax rolls;

·         low and outdated property valuations (assessments);

·         lack of information systems for managing property information and for supporting effective billing, collection and management of taxes;

·         lack of policies, bylaws, and regulations to enforce payment compliance; and

·         lack of property owner/taxpayer awareness to requirement to pay, purpose of payment and procedures for payment, billing and accounting errors including delivery of bills and receipts, and the poor quality and/or lack of corresponding improvement in public infrastructure and public services.

Profil souhaité

The contractor is required to have following set of expertise:

·         Master’s degree in economics, finance, law, public administration or other related field

·         Ten years of professional experience working on similar projects and issues in emerging economies

·         Ten years of professional experience in public financial management and administration reform at national and sub-national level;

·         Experience leading work related to land-based revenues and financial management in the land administration sector

·         Experience leading public sector finance work in the sub Saharan Africa region;

·         Prior technical work experience supporting financial management in the public sector in developing and emerging economies;

·         Prior experience on donor-funded technical assistance programs for PFM assessments, reforms, and strategy implementation

·         Demonstrated experience with public financial management assessments and diagnostic tools (e.g., TADAT, PEFA, MTFFs, MTBFs, PERs, PETs, FRAs, PIMs and budget transparency) and information system for public financial management;

·         Speaking and written fluency in English;

·         Demonstrated diplomacy and cultural awareness; and

·         Teamwork and collaboration skills.   

Informations complémentaires

To apply for this position, please submit your CV and cover letter. 

Date limite de candidature : 02/06/2024 23:59

Ce site web utilise des cookies pour la réalisation des statistiques de visites. Ils nous permettent également d'assurer un bon fonctionnement de nos services. En poursuivant votre navigation, vous acceptez l'utilisation de ces cookies.
Pour plus d'informations, Lire la politique des cookies >>.