REQUEST FOR EXPRESSIONS OF INTEREST (REoI)
(INDIVIDUAL CONSULTANT)
PUBLIC FINANCIAL MANAGEMENT TRAINING: Arrears and Chart of Accounts
Country: Kingdom of Lesotho
Project: Public Sector Foundations for Services Delivery Project (P174171)
Loan No.: 74920-LS
Assignment Title: Public Financial Management Training
Activity Reference No.: LS-MOFDP-517684-CS-INDV
Issue Date: November 07, 2025
The Kingdom of Lesotho through the Ministry of Finance and Development Planning (MoFDP) has received financing from the World Bank towards the cost of the Public Sector Foundations for Service Delivery Project and intends to apply part of the proceeds for procurement of consulting services for Public Financial Management Training.
Scope of Services
The consulting services (“the Services”) include:
a) Training Needs Assessment
b) Design of Training Programs
c) Training Materials Development
d) Delivery of two weekly Training Sessions
e) Final Training Report
The duration of the assignment is 25 days.
The expected commencement date will be February 06, 2025.
The detailed Terms of Reference (TOR) can be accessed at:
🔗 https://www.gov.ls/tenders-2/
or requested via the email addresses below.
The Ministry of Finance and Development Planning now invites eligible individuals (“Consultants”) to indicate their interest in providing the Services. Interested Consultants should provide information demonstrating that they have the required qualifications and relevant experience. Firms’ staff may express interest through the employing firm; in such cases, only the individual’s qualifications and experience will be evaluated.
Selection Criteria
a) Academic Qualification
• Chartered Accountant or Master’s degree or higher in Public Financial Management, Accounting, or Economics.
b) Professional Experience
At least 8–10 years of relevant experience in:
• Public sector financial management
• Budget preparation and execution
• Arrears monitoring and clearance strategies
• CoA design, rollout, or compliance monitoring
• Capacity building or institutional reform
Proven experience in:
• Delivering training or technical assistance to government entities
• Using or supporting implementation of IFMIS
c) Technical Skills
In-depth knowledge of:
• International PFM frameworks (PEFA, IMF PFM Guidelines, IPSAS)
• Arrears identification, classification, and reporting mechanisms
• Structure, logic, and application of the CoA
• Budgetary control mechanisms and commitment tracking
Strong ability to:
• Design interactive, results-oriented training modules
• Facilitate workshops for technical audiences
• Draft clear, actionable reports and training manuals
Important Notes
Interested Consultants’ attention is drawn to Section III, paragraphs 3.14, 3.16, and 3.17 of the World Bank’s Procurement Regulations (September 2023) on conflict of interest.
Selection will follow the Individual Consultant Selection (INDV) method.
Further information is available during office hours (0900–1600 hrs).
Submission Details
Deadline: November 21, 2025 at 2:00 PM
Submit either:
Hard Copies:
• 1 Original + 3 copies
Delivered to the address below
OR
Email Submissions:
[email protected]
[email protected]
Title for both hard copies and email submissions:
Expression of Interest – Consulting Services for Public Financial Management Training
Submission Address
Public Sector Foundations for Service Delivery Project
Attn: Keneng Motjamela, Project Coordinator
Ministry of Finance and Development Planning
3rd Floor, Room 3047
Finance House, Government Complex
Kingsway, Maseru, Lesotho
Tel: +266 22321357
Email: [email protected]; [email protected]
Terms of Reference (Summary)
(Full wording preserved)
I. PROJECT BACKGROUND
Detailed context on the Public Sector Foundations for Service Delivery Project, its four components, and the role this consultancy plays under Component 1: Expenditure Management Strengthening.
II. ASSIGNMENT BACKGROUND
Comprehensive explanation of:
• Persistent arrears challenges in Lesotho
• Weak commitment controls
• Integration gaps between procurement, budget, and payment systems
• Importance of strengthening arrears monitoring and cash forecasting
Also covers challenges in the Chart of Accounts (CoA), including:
• Fragmentation
• Alignment issues
• Capacity gaps
• Need for CoA reform under broader PFM modernization
III. OBJECTIVES
To design and deliver targeted capacity-building training of trainers for 20 Finance Officers, with two sessions:
• Expenditure arrears management
• Importance and application of CoA
IV. SCOPE OF WORK
Detailed 5-part work plan:
- Training Needs Assessment
- Training Program Design
- Training Materials Development
- Delivery of two weekly training sessions
- Final Training Report
V. DURATION
Assignment duration: 25 days
VI. CLIENT SUPPORT
MFDP will provide:
• Training venue
• Meals and refreshments
• Transport for consultant
• Required documents and background materials
VII. DELIVERABLES
• Training program & materials (Arrears and CoA modules)
• Final Training Report
VIII. CONSULTANT QUALIFICATIONS
(As listed in Selection Criteria section)
IX. MANAGEMENT ARRANGEMENT
Reporting line: Consultant reports weekly to the Accountant General.
X. CONTRACT TYPE
Lump-sum based contract.
On-site delivery for two weeks; virtual consultations before and after.
Total contract days: 25.