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For every child, results. 

The Government of Nepal (GoN) has made a strong commitment to combat all forms of malnutrition among adolescents, mothers, infants, and young children. This commitment is reflected in several key initiatives and plans, including the Multi-Sector Nutrition Plan III (2023-2030), 16th Plan, (2024/25-2028/29), UN Food System Dialogue 2021, Nutrition and Nutrition for Growth (N4G) 2025.  The Government of Nepal adopted the multi-sectoral approach to address the multi-factorial determinants of malnutrition based on the recommendations from NAGA 2009-2011 and is guided by the Scaling Up Nutrition (SUN) Framework, SDGs and World Health Assembly’s Global Nutrition targets (2012). MSNP-I (2013-2017) and MSNP-II (2018-2022) were developed and implemented by the GoN under the strategic leadership of the National Planning Commission (NPC) in collaboration with sectoral government ministries along with development partners and stakeholders to address malnutrition through various sectors and achieve the national and international goals and targets. Multi-Sector Nutrition Plan (MSNP) I was formulated and implemented from 2013-2017 with the ten years vision of reducing malnutrition in Nepal. To sustain the achievement of MSNP I and as a continuation of critical interventions of the MSNP-I, MSNP-II (2018-2022) was implemented till mid-July 2023. To safeguard the rights to food and health care including nutrition guaranteed by Constitution of Nepal and achieve the international commitment, it is pivotal to continue the implementation of MNSP. Thus, GoN formulated MSNP-III for 2023-2030 to sustain the achievement made so far, accelerate the progress towards SDG related targets and address the alarmingly high burden of malnutrition in Nepal. The Multi-Sectoral Nutrition Plan (MNSP) is an overarching framework for nutrition that largely focuses on developing human capital by improving nutrition status of children, adolescent girls and women. Implementation of MSNP-III requires multi-sectoral and multi-layered engagement and increased financial resources with focused and collaborative efforts form Government and stakeholders. This includes targeted and tailored nutrition interventions, adoption of life cycle and system approach in nutrition, effective resource mobilization, and establishing robust monitoring and evaluation systems to ensure effective implementation of MSNP-III by reaching the most vulnerable and hard-to-reach groups and communities. Adequate funding is the key for scaling up nutrition interventions and improve quality of services which contributes to the nutrition outcomes. To implement the MSNP III, the GoN estimated budget about US$1.45 billion over eight years in which 70 percent from GoN and 30 percent contribution from development partners. The Financing Agreement between the GoN and European Union (EU) signed on 4^th of October 2024 to support the implementation of MSNP-III secured €23 million (€20 million to GoN and €2 million to UNICEF) budget contribution from EU and €2 million from UNICEF for technical assistance for 2024 to 2027.

To effectively analyse allocations and expenditures by the Government of Nepal and development partners, and to identify resource gaps for MSNP-III implementation, a robust financial tracking system is essential. In the absence of a dedicated nutrition budget code, Nepal has been conducting nutrition budget and expenditure tracking since the launch of the Multi-Sector Nutrition Plan (MSNP) in 2013. This process monitors allocations and expenditures for both nutrition-specific and nutrition-sensitive interventions. The 2019 and 2021 financial tracking reports revealed a positive trend in nutrition budget allocation and expenditure. However, a significant gap persists against the estimated budget of the MSNP and the actual allocations and expenditure. Given that a nutrition budget code is yet to be introduced, this tracking system remains only tool for analysing nutrition investments from GoN and DPs. Financial tracking will provide evidence -based recommendations for aligning financial investments with national priorities and global nutrition commitments and strengthening accountability and transparency, ensuring more strategic, equitable, and results-driven resource allocation in addressing the disparities in nutrition outcomes to combat malnutrition.

The success of the EU’s budgetary support for MSNP-III heavily relies on the critical complementary role played by UNICEF. Technical assistance from UNICEF is vital for achieving the key objectives/milestones of MSNP-III. Additionally, UNICEF’s expertise will be essential in institutionalization of Nutrition-Friendly Local Governance, enhancing capacities of GoN across all relevant sectors and levels, promoting social behaviour change, and supporting for establishing robust financial tracking system for evidence-based planning and resource allocation, and monitoring and evaluation systems. Given these requirements, UNICEF’s technical assistance is crucial to sustain past progress and accelerate efforts toward achieving the ambitious goals of MSNP-III.  

How can you make a difference? 

Scope of Work:

The Nutrition Financial Tracking (Budget and Expenditure Analysis) will be carried out in alignment with the national framework of MSNP-III and in accordance with global SUN Movement standards by using standardized tools and methodologies to ensure consistency and comparability. The process will involve: (i) desk review of the sectoral plans and policies related to nutrition; (ii) collecting financial data from federal, provincial, and local governments, and (iii) analysing budget allocation and expenditure status/trends for both nutrition-specific and nutrition-sensitive interventions across key MSNP-III sectors and (iv) mapping outcomes of the program implemented against the expenditure made (value for money)

The analysis will capture financial resources allocated by the Government of Nepal, development partners, and other stakeholders, as recorded in the Red Book under both “On-Budget–On-Treasury” and “On-Budget–Off-Treasury” modalities. All grant types such as equalization, conditional, special, and complementary/matching will be covered across the three level s of government and key sectors, including health, agriculture and livestock, education, social protection, WASH, and women and children. Likewise, the exercise will identify funding gaps in relation to the implementation of MSNP-III and recommend strategies to strengthen nutrition governance and financing. An additional deliverable of this analysis will be the development of an advocacy brief to support advocacy effort for establishing a dedicated nutrition budget code and institutionalizing regular monitoring and reporting on nutrition budget allocations and expenditures at all levels.

Specific Tasks:

Under the direct supervision of UNICEF and with technical and strategic guidance from the National Planning Commission (NPC) and the concerned division and section of NPC. The consultant works closely with National Nutrition and Food Security Secretariat (NNFSS) NPC  in close coordination with sectoral ministries, provincial and local governments, and development partners;

(Ministry of Finance, Ministry of Federal Affairs and General Administration, Ministry of Health and Population; Ministry of Agriculture and Livestock Development, Ministry of Water Supply, Ministry of Education, Science and Technology, Ministry of Women, Children and Senior Citizens,  Ministry of Industry, Commerce and Supplies, the Financial Comptroller General Office, Ministry of Communication, Information and Technology and Ministry of Industry, Commerce and Supplies).

• Prepare a roadmap for conducting the Budget and Expenditure Analysis for nutrition with the NPC/NNFSS and coordination with sectoral ministers and provincial and local governments.
• Review key frameworks and policies, including MSNP-III (2023–2030), the Nutrition Friendly Local Governance Guideline (2080), the National Nutrition Strategy (2020), the Agriculture Development Strategy (2015–2035), and other relevant sectoral policies, strategies, and plans for nutrition-specific and nutrition-sensitive interventions.
• List and categorize all the nutrition-specific and nutrition-sensitive interventions implemented by government and development partners across all three tiers of government in close coordination with sectoral ministries, provincial and local government and development partners.
• Collect, verify, and consolidate data on budget allocations and actual expenditures for nutrition interventions at federal, provincial, and local levels for fiscal years 2021/22, 2022/23, and 2023/24.
• Review and analyze financial data from key government systems, including the Red Book, Line Ministry Budget Management System (LMBIS), Provincial Line Ministry Budget Management System (PLIMBS), and Sub-National Treasury Regulatory Application (SuTRA).
• Capture and categorize all relevant grant types (equalization, conditional, special, complementary/matching) and funding modalities (“On-Budget–On-Treasury” and “On-Budget–Off-Treasury”) across key sectors such as health, agriculture and livestock, education, social protection, WASH, and women and children and provincial and local governments to ensure comprehensive tracking of nutrition financing.
• Review and analyze budget allocations versus actual expenditures to assess utilization, identify under- or over-expenditure, budget diversions (rakamantar), and funding delays, and document underlying causes.
• Assess the relative contribution (weightage) of sectoral interventions to nutrition outcomes using standardized methodologies/guidelines (e.g., SUN Movement methodology), in coordination with NPC and sectoral ministries.
• Assess available resources against the estimated costs of MSNP-III to identify funding gaps across federal, provincial, and local governments, and provide evidence-based recommendations to improve allocations and expenditure efficiency.
• Analysis of the capacity gap in regard to expenditure efficiency of all levels of the government.
• Develop an evidence-based policy brief on the creation of a “nutrition budget code” to support systematic tracking of nutrition investments and improve efficiency of resource utilization.
• Conduct Capacity building sessions for the relevant Government Officials from relevant ministries on using the financial tracking tool
• Prepare a comprehensive report on the total MSNP-III budget, disaggregated by sector, level of government (federal, provincial, and local), and intervention type (nutrition-specific and nutrition-sensitive). The report should analyze budget allocation and expenditure patterns across sectors and government levels for fiscal years 2022/23 to 2024/25, comparing allocations and expenditures to identify gaps and inconsistencies. It should assess key bottlenecks affecting fund flow and utilization, such as under- or over-expenditure, budget diversion, and delays, and propose actionable strategies to improve allocation efficiency and strengthen budget utilization capacity across all sectors and levels of government.

TASK

• Prepare a roadmap for conducting the Budget and Expenditure Analysis for nutrition, in consultation with NPC/NNFSS, sectoral ministries, provincial and local governments, and development partners.
• Review key frameworks and policies (MSNP-III, Nutrition Friendly Local Governance Guideline, National Nutrition Strategy, Agriculture Development Strategy, and other sectoral policies).
• Conduct initial consultations with key stakeholders (Government, UNICEF, development partners)
• Map and categorize all nutrition-specific and nutrition-sensitive interventions implemented by government and development partners across three level of government.
• Collect and consolidate data on budget allocations and actual expenditures for nutrition interventions (FY 2021/22–2023/24).
• Review and analyze data from Red Book, LMBIS, PLIMBS, and SuTRA, capturing all grant types and funding modalities.
• Assess budget utilization, under/over-expenditure, budget diversions, and delays.
• Assess the relative contribution of sectoral interventions to nutrition outcomes using standardized methodology (e.g., SUN Movement) and identify funding/resource gaps against MSNP-III targets.
• Synthesize findings from budget/expenditure analysis and funding gap assessment.
• Present draft findings to key stakeholders
• Facilitate discussions and gather feedback
• Document validation comments and recommendations
• Integrate feedback from the validation workshop
• Finalize narrative, tables, and analysis
• Prepare evidence-based recommendations to support the establishment of a dedicated nutrition budget code.
• Conduct Capacity building sessions for the relevant Government Officials from relevant ministries on using the financial tracking tool

First Deliverable

• Submission of inception report including detailed work plan, methodology, and timeline based on the assigned tasks/milestones.

Second Deliverable

• Submission of a comprehensive report on MSNP-III budgets and resource gaps analysis in word and excel files based on the task and milestones

Third Deliverable

• Submission of the validation meeting reports/minutes (reports/minutes to include the feedback/key decisions of the stakeholders’ meetings).
• Submission of draft report to NPC and UNICEF in word, Excel and power point presentation (Brief summary) form as outlined in the Annex 1

Final Deliverable

• Submit the final report (print/digital) in English and Nepali Language as outlined in the Annex 1
• Submission of all tools, data, syntax etc to be UNICEF.
• Submission of an evidence-informed advocacy brief for establishing nutrition budget code as outlined in Annex 2
• Submission of training report on the capacity building to the programme and finance team of the concerned government stakeholders on the nutrition finance tracking tool.

To qualify as an advocate for every child you will have… 

Education:

Master’s degree in economics or other closely related fields of study. A PhD in Public Health Economics will be considered an asset. In the absence of an academic degree in Economics, an advanced degree in a related social science field is acceptable with proven experience in public finance management, budget and expenditure analysis, and financial tracking of public sector investments in social sectors.

Knowledge/Expertise/Skills required:

• Minimum of 5 years of relevant professional experience in costing and budget analysis of public sector expenditures for candidates with a PhD, or at least 8 years of such experience for candidates with a Master’s degree.
• Demonstrated experience in health and nutrition programme or project development, preferably within the UN system or other international organizations.
• Proven expertise in economic data analysis, database management, and development of budget analysis tools and expenditure tracking systems.
• Strong analytical capacity with demonstrated ability to conduct cost-effectiveness, cost-utility, cost-minimization, cost-consequence, and budget impact analyses.
• In-depth knowledge of economic and financial issues related to children, adolescents, maternal health, and nutrition in Nepal.
• Demonstrated professional experience collaborating with government institutions, development partners, donors, United Nations agencies, and non-governmental organizations in Nepal.
• Excellent documentation, report writing, negotiation, communication, and advocacy skills.
• Strong strategic thinking, coordination, and collaboration capacities.
• Fluency in English and Nepali, both written and spoken, is required.

Note: Please find the Terms of Reference here Terms of Reference-Financial Tracking.pdf

UNICEF is committed to diversity and inclusion within its workforce, and encourages all candidates, irrespective of gender, nationality, religious or ethnic background, and persons with disabilities, to apply to become a part of the organization. To create a more inclusive workplace, UNICEF offers paid parental leave, breastfeeding breaks, and reasonable accommodation for persons with disabilities. UNICEF strongly encourages the use of flexible working arrangements. Click here to learn more about flexible work arrangements, well-being, and benefits.

UNICEF does not hire candidates who are married to children (persons under 18). UNICEF has a zero-tolerance policy on conduct that is incompatible with the aims and objectives of the United Nations and UNICEF, including sexual exploitation and abuse, sexual harassment, abuse of authority and discrimination based on gender, nationality, age, race, sexual orientation, religious or ethnic background or disabilities. UNICEF is committed to promote the protection and safeguarding of all children. All selected candidates will, therefore, undergo rigorous reference and background checks, and will be expected to adhere to these standards and principles. Background checks will include the verification of academic credential(s) and employment history. Selected candidates may be required to provide additional information to conduct a background check, and selected candidates with disabilities may be requested to submit supporting documentation in relation to their disability confidentially.

Remarks:  

female candidates and candidates from the under-represented ethnic groups are strongly encouraged to apply. 

Interested candidates are requested to submit their financial proposal in Nepali currency, based on the deliverables outlined in the vacancy notice.

Individuals engaged under a consultancy or individual contract will not be considered “staff members” under the Staff Regulations and Rules of the United Nations and UNICEF’s policies and procedures, and will not be entitled to benefits provided therein (such as leave entitlements and medical insurance coverage). Their conditions of service will be governed by their contract and the General Conditions of Contracts for the Services of Consultants and Individual Contractors. Consultants and individual contractors are responsible for determining their tax liabilities and for the payment of any taxes and/or duties, in accordance with local or other applicable laws. 

The selected candidate is solely responsible to ensure that the health insurance required to perform the duties of the contract are valid for the entire period of the contract.