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REVENUE ASSESSMENT FOR IMPROVED AND INCLUSIVE WASH FINANCING IN A MUNICIPALITY

About the Project – Accelerating Municipal WASH Agenda

The project aims to support Atwima Nwabiagya Municipality (ANMA in achieving universal access to sustainable WASH (Water, Sanitation, and Hygiene) by 2030 by strengthening systems, infrastructure, finance, and community ownership. Key components include:

1. Strengthening WASH Systems and Governance: This involves developing a comprehensive municipal WASH strategy through participatory planning, digital infrastructure mapping (using tools like mWater), and setting up monitoring systems. Capacity building for municipal staff will ensure effective WASH governance.
2. Expanding WASH Infrastructure: The project will increase access to safe water and sanitation through infrastructure investments in schools, peri-urban communities, and small towns. It will support water system extensions with Ghana Water Company Ltd, install school WASH facilities in 7 schools, and promote household sanitation using market-based solutions and behavior change campaigns.
3. Improving Municipal Revenue for WASH Financing: The project will enhance the municipality’s internally generated revenue (IGF) through systems strengthening and technology (e.g., PoS machines), aiming to establish a dedicated municipal sanitation fund by ringfencing a portion of increased revenues.
4. Building Stronger, Participatory Communities: Community engagement will be deepened by establishing WASH committees, involving local leaders, and integrating community-level WASH plans into municipal strategies. Training will support climate resilience, gender inclusion, and stronger local governance for WASH.

Success will be defined by a functional WASH strategy aligned with national goals, increased infrastructure coverage, enhanced municipal revenue mobilization, improved civic participation, and sustainable WASH service delivery owned by the municipality and its communities.

Purpose of the assignment

WSUP seeks to support ATMA to strengthen its revenue mobilization 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 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 the ANMA through municipal revenue and expenditure data analysis and extensive engagements with relevant structures in the assembly, municipal taxpayers and residents in the municipality.

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 mobilization and utilization particularly on sanitation services

Specific objectives of this assessment includes;

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

ii.Develop an inventory of all revenue sources and categorize them by type and legal basis.

iii.Evaluate the efficiency and effectiveness of current collection systems.

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

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

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

vii.Analysis of sanitation related expenditure (last 5 years up to December 2024 regarding expenditures of individual departments and activities

viii.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 mobilisation and utilisation of internally generated funds at municipal level.
   • Analyze 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 underutilized 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 department
   • 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 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 mobilization 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.
7. 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 improving 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

Expected Deliverables

The expected outputs 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 have 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, Anthony Addae, Technical and M&E Lead, WSUP Ghana and Samuel Owusu-Adjei, WSUP Ghana.

The Consultant shall report to the WSUP Country Manager, Frank Romeo Kettey on contractual issues

Expected schedule of the assignment

The assignment is expected to take an estimated maximum period of  10 weeks between 12th September 2025 and 21st November 2025.

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 contract signature
• 40% on an 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 endeavours 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.

Required Skills or Experience

Consultant Profile

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

• Proven experience in local government finance, public financial management, or fiscal decentralization.
• Strong analytical and data collection skills.
• Experience conducting similar assignments in Ghana (or relevant country context).
• Familiarity with laws and guidelines governing local government revenue.

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