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Consultancy on public expenditure review (PER) for water, sanitation and hygiene (WASH) in Lesotho

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UNICEF Lesotho is inviting proposals from qualified consulting institutions to undertake a Public Expenditure Review (PER) of the Water, Sanitation and Hygiene (WASH) sector in Lesotho. This consultancy aims to provide a comprehensive analysis of how public and external resources for WASH are financed, allocated, and utilized, and how effectively these expenditures contribute to equitable, efficient, and sustainable WASH outcomes.

The PER will assess trends in WASH financing and expenditure between FY 2020/21 and 2025/26, examining alignment with national policies, sector strategies, and international commitments such as SDG 6, the National Strategic Development Plan II, and regional sanitation commitments. The assignment will identify key policy, institutional, and financial bottlenecks affecting service delivery, with particular attention to urban–rural and district-level disparities, sanitation and hygiene underfunding, operational and maintenance gaps, and governance challenges.

The consultancy will involve desk reviews, budget and expenditure analysis, stakeholder consultations, and in-depth case studies at national and sub-national levels. Deliverables include an inception report, a detailed PER report, a validation workshop, a final consolidated report, and a concise WASH Public Expenditure Brief with actionable policy recommendations. Findings will inform government decision-making, sector advocacy, and future investments, while also strengthening national capacity in public expenditure analysis.

This assignment will be implemented from June to November 2026, with fieldwork conducted mainly in Maseru and selected urban and rural districts. Proposals must be submitted by 7 May 2026.

Submission closing date: 7 May 2026

Apply here!

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