Terms Of Reference for Capacity Building for LGA Budget And Planning Officers

Terms Of Reference for Capacity Building for LGA Budget And Planning Officers on National Charts of Accounts (Public Sector Accounting Frameworks (IPSAS)) For Improved Public Finance Management.

Background

Community participation in good governance has remained low in many parts of the country and as a result, many community members do not understand the programmes of the government, nor do they engage appropriate authorities in critical issues that aid development for the people, nor do they seek accountability from their representatives and duty bearers. The situation is worsened by collective apathy, lack of trust in governance

system, inter-communal conflicts, insurgencies and many other man-made crises in the society. In the northeastern part of the country, it has recorded over a decade of crisis leading to so many displacements that forced people to go into Internally Displaced people’s (IDP) camps while many fled to different locations where they received cover over the time. These situations distorted normalcy, increased vulnerability and encouraged gender-based

violations for the people. Again, the situation added to the already existing cultural and harmful traditional practices in many locations. The migration of people from one location to another added pressure on the socio-economic situation in the receiving areas as the new locations were not properly equipped to cater for the influx. In some of the instances, the market situation changes with increased demand for goods and services. Finally, the

budgetary allocations for the areas were not structured to withstand the new realities, making living conditions weak, susceptible to the stressors thereby exposing the people to vulnerable situations such as poverty, crisis, gender-based violence, sickness and diseases.

Christian Rural and Urban Development Association of Nigeria (CRUDAN), Oxfam in Nigeria and Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) GmbH, Yaharakari Women and Youth Empowerment Foundation (YWYEF) and Community Development and Reproductive Health Initiative (CODERHI with funding from German Federal Ministry for Economic Cooperation and Development (BMZ) and the EU) is implementing a twenty four (24) months project with a view to establishing a local but comprehensive integrational approach to bring all members of the community on the path of sustainable growth with the active involvement of the communities concerned and relevant government and non-

governmental structures in Biu and Kwaya Kusar of Borno state and Guyuk LG of Adamawa state.

The general objective of the project is to increase citizens participation in governance and decision-making processes, promote social cohesion, and enhance community development through gender sensitive and participatory planning processes in the target areas. The project seeks to empower local communities to identify and address key development challenges while fostering unity, cooperation, and resilience through the delivery of community driven development interventions in 31 wards of Biu (11), Kwaya Kusar (10) and Guyuk (10) in Borno and Adamawa State respectively.

The specific objectives of the project include:

• To improve participatory engagement and planning between local communities and government stakeholders towards improved service delivery.

• To strengthen social cohesion through capacity building of stakeholders on inclusive planning, implementation and monitoring of community development plans.

So far the project has carried out the following activities: Project inception workshop – Both Technical and ceremonial, 3 days’ workshop on Participatory Community Development Planning for Project Staff and Partners, Baseline Assessment and Ward analysis across wards, Stakeholders’ engagement and sensitization workshop on the project goal and objectives and advocacy to gatekeepers, Dialogue workshops for LGA traditional and political leadership, Community sensitization and mobilization, Baseline/Ward Analysis validation and Community Development Planning session Planning workshop with key stakeholders, CDP facilitation training for LGDCC/WDCCs, Ad hoc Facilitators and Rapporteurs, Two (2) days CDP session for wards in two clusters with 100 participants per ward and the training of WDSCs across the LGAs. The project also concluded the review and validation of all 3 CDPs in the 2 states of Adamawa and Borno.

Justification

The government and citizens are strategic stakeholders in the sustainable development of any community. Thus, it has becomesimperative for the key actors in the business of decision-making process of community development to understand the realistic trends in progressive development. In the three Local Government Areas (LGAs) of Biu and Kwaya Kusar in Borno State and Guyuk in Adamawa State, as in many other LGAs across Nigeria, decision-making on community development initiatives rests almost entirely with government authorities.

What is implemented for the people is often done without meaningful consultation or input from the communities themselves. This represents a situation where decisions about the future are made on behalf of the very people who are meant to shape and benefit from that future.

Budgets are prepared annually based on the assumptions and priorities of a few decision-makers, with limited engagement of citizens or consideration of public opinion. Accountability and transparency in both the budgeting process and its implementation remain weak. Furthermore, instances of abuse of power by some leaders have deepened the disconnect between government and citizens, eroding public trust and weakening participatory governance.

With the implementation of the project “Support to Improving Social Cohesion through Community Development Planning in 3 LGAs in North-East Nigeria”, this trend is changing. Through this project, Oxfam and partners (CRUDAN, CODERHI and YWYEF and GIZ) have been strengthening social cohesion through participatory and inclusive community development planning approaches that ensure community stakeholders and government work together towards improving service delivery for the most vulnerable households while empowering communities to drive the process of change and good governance. Despite these efforts, there exist a huge gap among key Budget and Planning Officers on National Chart of Accounts which is the Nigeria Governors Forum (NGF) approved template for financial management. This gap has resulted in wrong coding of budget line items which affects budget implementation, monitoring and tracking.

The National Chart of Accounts (NCOA) is a standardized framework for classifying and recording financial transactions across all levels of government to ensure consistency, transparency, and accountability. Its implementation in Nigeria is a critical component of public financial management reforms. The primary reasoning behind the NCOA is to move away from fragmented, inconsistent accounting practices toward a unified system:

– Uniformity: It ensures that all tiers of government (Federal, State, and Local) use the same language and coding for financial activities.

– IPSAS Compliance: It is the “fulcrum” for implementing International Public Sector Accounting Standards (IPSAS), which require standardized reporting for international comparability.

– System Integration: It provides the necessary data structure for the Government

Integrated Financial Management Information System (GIFMIS) to track budgets and expenditures in real-time.

– Fiscal Transparency: A standardized code makes it harder to hide or misclassify funds,thereby aiding programs like SFTAS (State Fiscal Transparency, Accountability and Sustainability).

– The NCOA serves several functional goals to improve how public funds are managed:

– Harmonization: To align the budget preparation process with actual accounting and reporting, ensuring that “what is budgeted” matches “what is spent”.

– Detailed Tracking: Using a 52-digit, 6-segment structure, it allows for highly granular data, such as tracking exactly which geographical ward a capital project is located in.

– Accountability: To provide a clear audit trail and enable legislative oversight by identifying which Ministry, Department, or Agency (MDA) is responsible for specific funds.

– Policy Analysis: Through the Functional Segment, it helps policymakers see how much is being spent on specific sectors like health versus defence.

With the project now in its advanced stage and the LGA Community Development Plan now ready for implementation at all levels, there is the need to build the capacity of LGA Budget and Planning Officers on The National Chart of Accounts (NCOA) to strengthen fiscal transparency and accountability; strengthen budget preparation processes as well as translation of the LGA CDP into actionable budget using the right budgetary framework.

Consultancy Summary

The aim of this activity is to facilitate the alignment of all the 3 LGA Budgets and accounting systems with best accounting practices through the application of credible, independent accounting standards.

The specific objectives of the activity include:

– To deepen the capacity of LGA Budget and Planning Officers on Budget preparation particularly as it relates to translating CDP priority interventions into actionable LGA budgets.

– To support sustainability and implementation of the LGA Community Development Plan.

– To improve consistency and comparability of LGA financial and accounting systems because of the detailed requirements and guidance provided in each standard of the National Chart of Accounts (NCOA).

– To improve internal control and provide more comprehensive information about costs that will better support results-based implementation of the LGA Community Development Plan.

The consultant/firm will be required to do a thorough review of relevant project documents including the budget of the 2 states of Adamawa and Borno as well the 3 LGAs (Guyuk, Biu and Kwaya Kusar). The consultants are to work closely with the project team to deploy professional expertise using relevant tools, modules, and learning approaches to deliver the training. The main targets of this capacity-building training are the LGA planning and budget offices, as well as selected partners from the 2 state governments (Adamawa and Borno).

Methodology

A total of 15 Middle and Senior Management staff from each LGA responsible for financial management, budgeting and planning in all 3 LGAs (Biu, Kwaya Kusar, Borno and Guyuk, Adamawa) will be selected and mobilized to a central location for a 3-day Capacity building Workshop for each LGA. A subject Matter specialist with appropriate accounting background and adequate experience in public sector accounting will be engaged to facilitate the capacity building workshop. The subject matter specialist consultant will be required to deploy relevant professional approaches and expertise to build the capacity of the participants on basic Principles of The National Chart of Accounts (Public Sector Accounting Standards, IPSAS frameworks on Budgeting, financial statements, financial reporting and documentation etc..) amongst other key components. The service provider will be required to adopt relevant adult and audience-friendly learning techniques such as PowerPoint presentation, technical breakout sessions, group discussions, hands-on practical sessions, simulations, etc to deliver the training.

Other scope of the consultancy is:

Conduct a rapid capacity needs assessment among targeted participants.

Develop a comprehensive Training Manual and Agenda elaborating the following:

• The methodology/approach to the training

• A set of workshop materials, as guided by the objectives of the training, capturing the Instructor’s Manual and Guide,

• The Participants’ Resource Package, modules, and a standard power point presentation in an electronic form.

Expected Deliverables

a. A detailed, clear and non-ambiguous inception report detailing the method for the capacity needs assessment including the tools for data collection and data analysis plan.

b. Capacity needs, specific training modules developed as well as Training agenda, Pre and post training test questionnaires and results.

c. PowerPoint presentations used for the training workshops.

d. A comprehensive training report detailing all the activities carried out and the approaches used.

Participants

The following categories of stakeholders per LGA will be mobilized to attend the training.

S/N / Category of participant / Number
1 LGA Officials (Budget, Planning and Finance departments) – 15
2 Project team – 5
3 State Partners – 3
4 Facilitation team – 3
5 GIZ Representatives – 3
6 Media – 3

Total 32

Qualification of Service Provider

Interested candidates should have the following qualifications, functional skills, and experience:

• Background working with development partners, government partners, academic institutions, and other related institutions.

• Background and 10 years minimum experience in public sector accounting with proven and vast expertise on basic accounting principles, Principles of Public Sector Accounting Standards, NCOA/IPSAS frameworks on Budgeting, financial statements, financial reporting and documentation with special attention on Budget preparation and management.

• A certified Chartered Accountant is highly desirable.

• Expertise and experience on the use of relevant adult learning techniques such as PowerPoint presentations, technical breakout sessions, group discussions, hands-on practical sessions, simulations, etc to deliver the training.

• Good understanding of the local context and cultural dynamics in Adamawa and Borno States, particularly in Guyuk, Biu and Kwaya Kusar.

• Good understanding of the socio-economic and socio-political context in Adamawa and Borno States, Nigeria.

• Ability to comply with CRUDAN and Oxfam safeguarding policy and other related guidelines during the period of work.

Reporting The consultant will report directly to the CRUDAN Program Officer, with oversight from the Project Coordinator and technical input from GIZ where applicable.

Interested and qualified consultants are expected to.

Fill and submit RFQ. Download it here

• Submit a three-page expression of interest, including a technical and financial proposal specifying the approach and training methodologies to be adopted.

• Recent professional CV highlighting previous experiences in relation to the application.

• 5 days detail start to finish workplan covering both States.

• Applications should be submitted electronically to procurement@crudan.org no later than 24th April 2026.

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