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For every child, the right to development,

The Government of the Republic of Tajikistan is undertaking Public Expenditure and Financial Accountability (PEFA) assessment to evaluate the performance of its PFM system. The forthcoming assessment will include the PEFA Core Framework alongside selected PEFA++ dimensions, including gender-responsive, climate-responsive, and subnational modules. This exercise represents a critical opportunity to deepen the analytical focus of PFM reforms and align them more closely with national development priorities.

UNICEF has been supporting public financial management (PFM) reforms in Tajikistan through its Public Finance for Children (PF4C) agenda (also referred to as “Financing for Children”) with the objective of ensuring that public resources are planned and used more effectively to deliver better outcomes for children. This support has focused on strengthening the link between policy priorities and budget allocations, while enhancing the efficiency, transparency, and equity of public spending across sectors. Particular attention has been given to improving budgeting processes, evidence-based resource allocation, and institutional capacities at both national and subnational levels to enable more informed and child-responsive investment decisions.

While the PEFA Framework does not include a formally endorsed child-responsive module, several countries have taken steps to analytically assess the extent to which PFM systems support child-related policy objectives by applying a child-focused lens to existing PEFA indicators and processes. The Philippines is among the first countries to have piloted such an approach, with UNICEF support, by mapping child-relevant public finance considerations against selected PEFA pillars and indicators, and by using the PEFA assessment process as an entry point for policy dialogue on equity, service delivery, and outcomes for children.

Building on this emerging practice and adapting it to the Tajikistan context, UNICEF seeks to engage a National Consultant to support the integration of child-responsive public finance considerations into the PEFA++ assessment process. The assignment will not create a standalone PEFA child-responsive module, but rather develop a structured analytical approach that complements the PEFA Core and PEFA++ assessments and generates actionable insights to inform PFM reforms relevant to children.

How can you make a difference? 

The overall purpose of this assessment is to examine how Tajikistan’s PFM system influences the planning, allocation, execution, reporting, and oversight of public resources relevant to children, and to propose actionable recommendations that strengthen child-responsive governance across all stages of the budget cycle.

The specific objectives of the assessment are to evaluate the performance of the PFM system using the PEFA framework, and adapting PEGA gender sensitive module while incorporating analytical elements that reflect the needs and rights of children. It will assess the degree of alignment between national child-related policy commitments and actual budget allocations, review how effectively resource flows reach programmes and services benefiting children, and examine the extent to which PFM institutions generate, use, and disclose child-sensitive financial and performance information.

Specific Objectives of the Assignment:
Under the overall supervision of UNICEF Social Policy Specialist and in close coordination with the Ministry of Finance and the PEFA assessment team, the National Consultant will carry out analytical and advisory work to integrate child-responsive considerations into the PEFA++ assessment.

The assessment will cover the central government’s PFM institutions, focusing on ministries and agencies with mandates related to finance, planning, education, health, nutrition, social protection, labour, and water and sanitation. Where feasible, the assessment will also include selected subnational administrations to better understand intergovernmental fiscal flows and their implications for children’s services.
The consultant will undertake a detailed review of the legal and regulatory PFM framework, examine institutional processes for budget formulation, approval, execution, reporting, audit, and oversight; and analyse how these processes influence child-related expenditure patterns. The assessment will include a structured examination of budget documents, financial reports, audit materials, performance frameworks, programme documents, expenditure data, and administrative statistics.

A key part of the scope will be the development of a child-responsive analytical overlay to the PEFA indicators. This may include the identification of child-relevant budget lines and programmes, assessment of public expenditure adequacy for core child-related functions, examination of the predictability and timeliness of resource flows to child-serving institutions, and review of current practices in budget tagging, programme performance measurement, and public disclosure of child-related expenditure information.

Description/scope of assignment/Tasks/Milestone/Deliverables/Outputs/anticipated timeline/payment schedule:

Task 1. Inception and methodological alignment.
Review PEFA Core Framework, PEFA++ guidance (with particular focus on the gender-responsive module), national PFM legislation and reform strategies, UNICEF PF4C guidance, and CRC General Comment No. 19. Clarify scope, analytical boundaries, coordination arrangements with the PEFA assessment team, and data availability.
Inception report outlining scope, methodology, analytical framework, workplan, coordination mechanisms, and risks/mitigation measures developed, 5 w/ds, March 2026,35%

Task 2. Development of a Child-Responsive PEFA Module (methodological framework) drawing explicitly on the structure and logic of the PEFA gender-responsive module, adapted to the child and human capital context. Define dimensions, guiding questions, evidence requirements, and links to PEFA pillars and budget cycle stages, without altering PEFA indicators or scores.
Child responsive PEFA Module (methodological note) aligned with PEFA Core and PEFA++ architecture developed; March-April, 2026, 20 days

Task 3.Data collection and evidence review (laws, budget documents, MTEF, programme budgets, execution reports, audit reports, sector strategies, administrative and statistical data). Conduct structured consultations with key institutions involved in budget planning, execution, and oversight at national and selected subnational levels, focusing on financing for children.
Evidence matrix and summary note documenting sources, findings, and limitations submitted, April-June, 2026, 20 days, 65 %
Task 4. Application of the child-responsive module during the PEFA assessment process. Analyse how existing PFM systems enable or constrain child-responsive planning, allocation, execution, reporting, and oversight, using PEFA evidence and assessment judgments. Ensure analytical consistency with PEFA findings. Child responsive PEFA Analytical Note / Annex structured by PEFA pillars and budget cycle stages drafted, June-August, 2026; 15 days

Task 5. Validation of findings with stakeholders
Present preliminary findings to the PEFA assessment team, Ministry of Finance, and selected stakeholders. Facilitate technical validation discussions to confirm accuracy, relevance, and consistency with PEFA results and national reform priorities. Validated Child-Responsive PEFA Analytical Note incorporating stakeholder feedback submitted; August, 2026,5 days

Task 6. Formulation of actionable and prioritized recommendations linked to PEFA findings, national PFM reform strategies, and sector priorities affecting children. Final Child responsive PEFA Report, including an executive summary and prioritized, actionable short, medium and long term recommendations developed, September 2026, 5 days, 65 %

Total consultancy days:70 w/ds

If you would like to know more about this position, please review the complete Terms of Reference here:  ToR PEFA Child Sensitive Module_Eng for advert.docx

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

Minimum requirements:

Education: Advanced Degree in public finance, economics, public administration or other relevant field

Work Experience: Minimum 5 years of relevant work experience in public finance public sector reform, or fiscal policy at the national level.

Technical knowledge:

•Practical knowledge of the budget cycle, including planning, medium-term budgeting, budget execution, accounting, reporting, and control.
•Strong understanding of modern PFM practices, including medium-term expenditure frameworks (MTEF), program/performance-based budgeting, fiscal discipline, transparency, and accountability.
•Knowledge of national and local planning and budgeting system

Skills:  
•Strong skills in analysing and drawing conclusions based on information presented.
•Excellent oral and written communication skills;

Language Requirements: Proficiency in Russian or Tajik with outstanding writing, editing, and proofreading skills. English would be an asset

Interested candidates shall submit the following documents:
1. Profile (CV/Motivation letter)
2. Methodology to achieve the tasks of the ToR, workplan with concrete timeframes (Annex 2 to be completed): Annex 2 and Annex 3.docx
3. At least 2 examples of previously developed similar assignments by the candidate or when candidate provided substantial inputs to the documents
4. Financial proposal in TJS, indicting breakdown of fee per day (Annex 3 below to be completed) Annex 3 Financial proposal.docx
5. List/contacts of 3 referees (recent direct supervisors)

Applications must be received in the system by 9 March 2026 on UNICEF website.

For every Child, you demonstrate...

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UNICEF promotes and advocates for the protection of the rights of every child, everywhere, in everything it does and is mandated to support the realization of the rights of every child, including those most disadvantaged, and our global workforce must reflect the diversity of those children. The UNICEF family is committed to include everyone, irrespective of their race/ethnicity, disability, gender identity, sexual orientation, religion, nationality, socio-economic background, minority, or any other status.

UNICEF encourages applications from all qualified candidates, regardless of gender, nationality, religious or ethnic backgrounds, and from people with disabilities, including neurodivergence. We offer a wide range of benefits to our staff, including paid parental leave, breastfeeding breaks and reasonable accommodation for persons with disabilities. UNICEF provides reasonable accommodation throughout the recruitment process. If you require any accommodation, please submit your request through the accessibility email button on the UNICEF Careers webpage Accessibility | UNICEF. Should you be shortlisted, please get in touch with the recruiter directly to share further details, enabling us to make the necessary arrangements in advance.

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.

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Remarks:  

As per Article 101, paragraph 3, of the Charter of the United Nations, the paramount consideration in the employment of the staff is the necessity of securing the highest standards of efficiency, competence, and integrity.

UNICEF is committed to fostering an inclusive, representative, and welcoming workforce. For this position, eligible and suitable are encouraged to apply.

Government employees who are considered for employment with UNICEF are normally required to resign from their government positions before taking up an assignment with UNICEF. UNICEF reserves the right to withdraw an offer of appointment, without compensation, if a visa or medical clearance is not obtained, or necessary inoculation requirements are not met, within a reasonable period for any reason. 

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