Terms of Reference

REVENUE ASSESSMENT FOR IMPROVED AND INCLUSIVE WASH FINANCING IN A MUNICIPALITY

About Water & Sanitation for the Urban Poor (WSUP)

Water & Sanitation for the Urban Populations (WSUP) legally known as Water and Sanitation for the Urban Poor is a not-for-profit company that helps transform cities to benefit the millions who lack access to water and sanitation.   We work alongside local providers, enabling them to develop services, build infrastructure and attract financing so they can reach low-income communities. As an urban specialist in water and sanitation, we are committed to sharing evidence and approaches so that our innovations can enable change around the world. To learn more about our work, values, vision and approach, please visit www.wsup.com

About the Project – Advancing Community Agency and Government Accountability WASH (ACAGAW)

The ACAGAW project represents a strategic partnership between WSUP and Spark Microgrants, operational from 2026 to 2028. This initiative is designed to address the systemic fragility of WASH services in Northern by simultaneously fostering community agency and municipal government accountability. By working with the West Mamprusi and Savelugu Municipalities, the project aims to bridge the gap between service provision and citizen demand, creating a replicable model for development that moves beyond mere infrastructure delivery to sustainable and integrated systems.

The ACAGAW seeks to transform lives by delivering grants and technical facilitation to over 100 communities, enabling families to launch local projects while advocating for improved municipal services. The intervention is anchored in a comprehensive Theory of Change (ToC)that integrates infrastructure investment, such as new water and sanitation units, with governance strengthening, specifically targeting the adoption of standard operating procedures (SOPs) for water utilities and the creation of municipal WASH master plans. The initiative prioritises the inclusion of women and youth, ensuring they are central to leadership decision-making within the WASH sector.

Purpose of the assignment

WSUP seeks to support West Mamprusi Municipal Assembly(WMMA) and Savelugu Municipal Assembly(SMA) to strengthen their revenue mobilisation capacity to improve WASH service delivery and local development. As part of this effort, WSUP is commissioning a comprehensive Municipal Revenue Assessment to evaluate current revenue sources, assess the efficiency of collection systems, identify leakages, and propose strategic reforms for improved local revenue generation, including mechanisms for establishing dedicated municipal sanitation financing thresholds.

As a result, WSUP is looking for a consultant to conduct the revenue assessment in West Mamprusi and Savelugu through municipal revenue and expenditure data analysis and extensive engagements with relevant structures in each assembly, municipal taxpayers and residents.

Specific objectives of the assignment

The overall objective is to assess the current state of revenue generation and management in the municipality and recommend strategies for enhancing revenue mobilisation and utilisation, particularly on sanitation services.

Specific objectives of this assessment include.

• Assess the legal and policy framework guiding revenue collection and management.

• Develop an inventory of all revenue sources and categorise them by type and legal basis.

• Evaluate the efficiency and effectiveness of current collection systems.

• Estimate the revenue potential of key sources based on local economic activity.

• Review institutional capacity and internal controls related to revenue administration.

• Recommend improvements to systems, staffing, tools, and stakeholder engagement.

• Analysis of sanitation-related expenditure (last 5 years up to December 2025 regarding expenditures of individual departments and activities

• Assess opportunities to establish mechanisms for increased sanitation financing in the municipality – i.e. the potential and requirements (policies and procedures) to ring-fence future revenues for sanitation activities

Scope of Work

The consultant is expected to complete the following tasks in carrying out the assessment.

1. Document Review

• Review national and local laws, policies, by-laws, and strategic plans related to the mobilisation and utilisation of internally generated funds at the municipal level.

• Analyse historical revenue data (general revenue and IGF for at least up to the past 5 years) by source.

• Identify the key actors involved in revenue collection and management in the municipality.

2. Revenue Source and Collection Mapping

• Identify all current revenue streams (property rates, fees, licenses, permits, etc.).

• Access to equipment/logistical assets used to facilitate revenue collection

• Assess underutilised or untapped sources.

3. Institutional and Operational Assessment

• Evaluate structures and staffing of revenue departments.

• Assess use of technology and process maps for key areas, including but not limited to, billing systems, collection processes, reporting and accounting and enforcement practices.

• Data systems, integration and oversight among the key departments

• Analysis of defaulters/debtor trends

• cost-benefit ratio of current collection methods and that of potential alternatives, including methods deployed in debt management and addressing defaulters

• Assess the customer-centricity of the municipality in delivering social services and the complaints and feedback mechanisms in place to support taxpayers and residents.

• Assess whether any fees or taxes disproportionately affect certain groups

• Existing exemptions or social tariffs exist, and how they are applied or could be improved.

4. Field Surveys and Stakeholder Consultations

• Engage with municipal officials, revenue officers, market associations, traditional leaders, and taxpayers.

• Conduct surveys on willingness to pay and perceived fairness of local taxes.

• Assess how current revenue mobilisation practices affect women, persons with disabilities, and other vulnerable groups.

• Identify any barriers to payment or participation these groups face (e.g., accessibility of payment points, affordability, legal awareness, cultural norms)

5. Revenue Potential Estimation

• Estimate theoretical maximum revenues using benchmarks or proxies (e.g., number of properties, businesses, market stalls, etc.).

• Compare actual vs. potential revenue.

6. Risk and Compliance Assessment

• Identify bottlenecks and leakages in the collection process.

• Assess taxpayer compliance rates and enforcement mechanisms.

Recommendations and Action Plan

• Propose short, medium, and long-term measures to improve revenue generation based on analysis of the revenue items with the highest potential for improvement

• Suggest improvements to data systems, process maps, staffing, communication and engagement, and enforcement.

• Recommend digital solutions that can be adopted to improve revenue collection and management

• Propose mechanisms to improve allocation to sanitation activities from the municipality’s IGF.

• Recommendations to improve inclusivity in revenue policy, collection practices, and communication.

Overall, the consultant shall ensure that the assignment includes an analysis of the gender and vulnerability implications of municipal revenue systems, where relevant. This will be achieved through inclusive stakeholder consultations involving women-led households, female traders and market vendors, youth, persons with disabilities, and relevant representatives such as the Social Welfare and Gender Desks within the Assembly.

The Consultant shall design and propose a robust and appropriate data collection methodology for the assessment, clearly outlining the tools, sampling approach, data sources, and quality assurance mechanisms to ensure reliability and validity of the findings.

 Expected Deliverables

The expected output and deliverables are listed below:

Table 1:  Milestones/Deliverables with Dates

All deliverables will be produced as a draft for discussion and finalised once WSUP has had an opportunity for review and comment.

The Consultant should expect to be asked to respond to at least one round of comments and questions on draft documents before acceptance by WSUP of final versions.

Deliverables will not be accepted as evidence for payment processing until they are completed to the satisfaction of WSUP.

Reporting and Liaison

The Consultant will be expected to liaise closely with the Task Manager, for this is Michael Adrah, Project Lead, WSUP Ghana

Expected schedule of the assignment

The assignment is expected to take an estimated maximum period of 13 weeks between 6th July 2026 and  3^rd October 2026.

Budget and payment schedule

This consultancy would be a lump sum contract. Payment will be made based upon activities and deliverables being completed to the satisfaction of the Client, as follows:

• 20% on the acceptance of inception report

• 40% on the acceptance of deliverable 3

• 40% on acceptance of deliverable 5

Contract Terms

 A standard WSUP consultancy contract format will be used, subject to the Consultant's agreement with the terms. The full template is available on request. The following clauses should be noted:

• All parties must adhere to the guidelines set out in the Safeguarding Policy as set out in WBP1000 (see link https://www.wsup.com/content/uploads/2022/01/WBP1000-Safeguarding-Policy_July2021.pdf)  and agree that any allegation made against you or anyone working on your behalf, directly or indirectly, relating to safeguarding or the protection of children, will be reported to WSUP within 72 hours.

• All parties must adhere to the highest standards of business ethics, and in particular, both Parties shall abide by WSUP’s Business Ethics policy detailed in: https://www.wsup.com/content/uploads/2022/01/WBP800-Business-Ethics-Policy-July-21.pdf.

• It is the responsibility of the Consultant to ensure that its staff who are working on WSUP projects are covered by appropriate Health and Safety and Insurance policies, including all insurances mandated by the law of Ghana.

• The Consultant shall use reasonable endeavors to maintain in force public liability and professional indemnity insurance cover which is adequate to protect WSUP against claims arising from the services. The cover arranged by the Consultant shall indemnify WSUP against claims by third parties.

Consultant Profile

To achieve the desired quality and efficiency, WSUP seeks to engage a consultancy with the following profile:

1. Team Leader / Lead Consultant

Senior expert in local government finance, public financial management, or fiscal decentralization.

Experience leading similar large-scale assessments

2.  Public Finance Specialist

Expertise in budgeting, revenue systems, and fiscal policy

Familiarity with laws and guidelines governing local government revenue

3. Data Analyst / Economist

Responsible for revenue modelling and quantitative analysis

4. Governance / Institutional Specialist

Focus on organisational systems and accountability

5. GESI Specialist

Ensures integration of gender and inclusion across tasks

6. Field Coordinator / Enumerator Team

Conduct surveys and stakeholder engagement activities

Strong analytical and data collection skills.

It is highly recommended that bidders submit examples of previous work to demonstrate skills, alongside CVs of core team members.

Bidding Procedure

Bids including the following components should be submitted to wsupghana@wsup.com  and copy Michael Adrah at madrah@wsup.com on or before 7^th August 2026 at 17:00hrs GMT:

• The consultant will submit separate technical and financial proposals addressing the objectives/tasks of the TOR. The technical proposal should provide the following information (max 15 pages, not including team CVs):

• A brief description of the consultant or firm and an outline of similar projects/assignments conducted in the last three years

• Proof of registration, including a business registration certificate (for companies/organizations) or a Ghana Card number and Tax Identification Number (TIN) (for individuals)

• Summary of relevant experience of lead organisation and other participating organisations or key individuals

• Description of consultants’ approach and methodology for the assignment. PowerPoint (or other similar app) presentation on how the consultant plans to address the objectives listed in section 3.1. Describe the proposed methodology for each objective, and broadly who from WSUP and/or WMMA and SMA should be involved.

• Concise statement of understanding of the objectives and requirements for this assignment, including proposed approach and a provisional work schedule for the tasks, clearly indicating task dependencies, duration, days spent in each water scheme on field visits, meetings and workshops.

• Introduction to the consultants’ team for executing the assignment, providing various staff and a brief overview of their relevant expertise for the assignment.

• A financial proposal including the following:

1. Consultant’s fees comprising the day-rate and a detailed listing of day allocations to different task components. The day rate should be inclusive of all applicable taxes, including With-Holding Tax (WHT).

2. All required expenses, including transport, accommodation, and associated costs

3. Financial proposals must be priced in Ghanaian Cedis (GHS)

4. Exchange rates for international bidders will be determined by www.oanda.com rates on the deadline date for bid submission.    Bids must remain valid for a period of not less than 30 days after the deadline for bid submission. A bid valid for a shorter period shall be rejected by the Employer as non-responsive

• Individual CV(s) or company profile of no more than two pages per CV. Please provide all CVs, including the lead consultant who will take primary responsibility for the design and management oversight of this assignment and any sub-contracted participants, with participants named as far as possible.

Clarifications and queries about the bidding process can be sent at any time to madrah@wsup.com   with wsupghana@wsup.com in copy.

Evaluation criteria will be as follows:

Technical

• Formal adherence to bidding requirements (10 marks)-see Bidding procedure section above

• Strength of relevant experience and performance history, including references from others, previous experience with WSUP. (10 marks)

• Evidence of understanding of the ToR and the context (10 marks)

• Strength of technical proposal, including: (20 marks)

1. Technical quality; approach and specifications

2. Consideration of gender and inclusion

• Programme/workplan and expected ability to deliver within the timeframe. (20 marks)

• Experience of the team put forward, both professional and diversity criteria (20 marks)

Financial

• Price compliance and Clarity (10 marks)

• Arithmetic accuracy and consistency (10 marks)

• Taxes, duties & levies treated as required (15 marks)

• Value for money/Cost competitiveness (30 marks)

• Professional fees vs qualification (15 marks)

• Cost realism and risks (10 marks)

• Bid validity compliant (10 marks)

The proposals will be evaluated independently by a panel of at least three (3) members of WSUP. Each evaluator will score the submissions against the established technical and financial criteria.

A combined scoring approach will be applied, with a weighting of:

• 60% for the Technical Proposal, and

• 40% for the Financial Proposal.

The final score for each bidder will be calculated by aggregating the weighted technical and financial scores. If the combined scores do not produce a clear top-ranked bidder, WSUP reserves the right to invite shortlisted applicants for an interview. The purpose of the interview will be to clarify key aspects of the proposals and support the final selection decision.

WSUP may also consider qualitative factors arising from the interview, including the bidder’s understanding of the assignment, proposed approach, and team composition, before making the final award decision.

Consultants may wish to propose different approaches that will deliver the required benefits for WSUP whilst remaining within the budget available. All negotiations will be documented.