Terms of Reference (TOR) for the “Consultancy on Nutrition-Specific and Nutrition-Sensitive Budget Tracking in Sierra Leone

Job Description

Over the years, fragmented financing across Government line ministries, International Non-Governmental Organizations (INGOs), and United Nations (UN) agencies has limited visibility and accountability in nutrition space. A consolidated expenditure review for FY2024 is urgently needed to identify what was financed, what gaps remain, and the risks posed by underfunding.

Sierra Leone continues to struggle with a high burden of malnutrition. The Sierra Leone Demographic and Health Survey (SLDHS 2019) reported wasting among children under five at 5.2%, stunting at 30.8%, and underweight at 13.9% (Statistics Sierra Leone, 2020). More recent monitoring by the Ministry of Health and Sanitation (MoHS) and UNICEF (2023) confirms that wasting remains a persistent challenge, particularly in rural districts, with nearly 500,000 children stunted and an estimated 30,000 severely malnourished at immediate risk of death. The World Health Organization (WHO) has further noted that Sierra Leone is off-track to meet global nutrition targets, with malnutrition contributing significantly to under-five mortality and limiting progress toward the Sustainable Development Goals.

Despite ongoing interventions, financing for nutrition remains fragmented and inadequate. Nutrition-specific programs such as treatment of Severe Acute Malnutrition (SAM), micronutrient supplementation, and Infant and Young Child Feeding (IYCF) counseling are underfunded, while nutrition-sensitive programs including WASH, school feeding, social protection, and climate-resilient agriculture face chronic resource gaps. This situation has been worsened by recent donor funding cuts, which have reduced external support and placed greater responsibility on the Government to prioritize domestic financing for nutrition.

A consolidated FY2024 expenditure review is therefore critical. It will identify what was financed, where gaps remain, and the risks posed by underfunding. Such a stock take will provide evidence to strengthen accountability, guide resource mobilization, and align financing mechanisms: including the Global Financing Facility (GFF), Power of Nutrition, and UNITLIFE—to protect and accelerate nutrition outcomes.

2. Objectives

Overall Objective

To assess and analyze FY2024 expenditures on nutrition-specific and nutrition-sensitive interventions across Government MDAs, INGOs, and UN agencies, in order to inform future financing, advocacy, and accountability.

Specific Objectives

Map and classify expenditures by nutrition-specific and nutrition-sensitive categories.

Identify sources, allocations, disbursements, and actual expenditures.

Quantify financing gaps and unfunded needs.

Assess risks of underfinancing on population health and development outcomes.

Provide actionable recommendations for improved financing and accountability.

3. Scope of Work

The consultancy will cover:

Government MDAs:

Ministry of Health and Sanitation (MoHS)

Ministry of Agriculture

Ministry of Basic and Senior Secondary Education (MBSSE)

Ministry of Social Welfare (MSW)

Ministry of Gender and Children’s Affairs (MGCA)

Ministry of Trade and Industry (MTI)

National Commission for Social Action (NaCSA)

Sierra Leone Correctional Service (Prisons)

Development partners: Health and nutrition implementing INGOs, UN agencies, and consortia projects.

Timeframe: FY2024 (January–December 2024), covering approved budgets, revised estimates, in-year disbursements, commitments, and actual expenditures.

Geographies: National and district-level aggregation; disaggregation where feasible by Western Area Urban/Rural and priority districts.

Thematic Classifications

Nutrition-specific:

Detection and treatment of SAM/MAM

MIYCN counseling

Micronutrient supplementation

Fortification quality assurance

Baby-Friendly Hospital Initiative (BFHI)

Early initiation and exclusive breastfeeding

Growth monitoring linked to services

Maternal and Adolescent nutrition packages

Nutrition-sensitive:

WASH in communities and Peripheral Health Units (PHUs)

School health and feeding programs

Social protection (cash/food transfers)

Climate-resilient agriculture and diversified livelihoods

Gender and Gender-Based Violence (GBV) services linked to nutrition outcomes

Food trade and market stabilization

4. Methodology

The consultant will adopt a mixed-methods approach combining quantitative budget analysis with qualitative assessments.

Document Review: Annual budget laws, expenditure reports, Budget Framework Updates (BFUs), donor agreements, and audit reports.

Data Collection: Structured templates and interviews with finance units of MDAs, Ministry of Finance (MoF), INGOs, and UN agencies.

Analysis: Classification of expenditures, flow mapping, gap estimation, and execution performance.

Validation: Cross – check with MoF records; conduct a one-day validation workshop with SUN Secretariat, MDAs, INGOs, UN agencies, and civil society.

5. Deliverables

Inception Report – methodology, tools, and work plan.

Data Collection Outputs – cleaned and validated FY2024 expenditure datasets.

Draft Report – findings on financing flows, gaps, bottlenecks, and risks.

Validation Workshop – presentation of findings to Scaling Up Nutrition (SUN) Secretariat, MDAs, ACF, nutrition & health INGOs, UN agencies.

Final Report & Policy Brief – consolidated analysis with recommendations and advocacy messages.

6. Governance & Coordination

Lead: ACF, and SUN Secretariat (Sierra Leone).

Technical & Financial Support: Action Against Hunger (ACF) through the NuCAMPS project.

Government Liaison: Ministry of Finance (MoF) for expenditure verification.

Steering Group: SUN Secretariat, MoF, MDAs, INGOs, UN agencies.

7. Consultant Profile

Advanced degree in Public Financial Management, Health Economics, with Nutrition education as an added advantage.

Minimum 8 years’ experience in budget analysis and nutrition financing.

Proven record of accomplishment in multi-sectoral financial tracking and reporting.

Strong analytical, facilitation, and communication skills.

Familiarity with Sierra Leone’s public financial management systems preferred.

8. Timeline

After Awarding of contract, the successful consultant beginning the 3rd week of February will follow the stipulated time lines below:

Week 1–2: Inception and tool development.

Week 3–6: Data collection and validation.

Week 7: Draft report.

Week 8: Validation workshop.

Week 9: Final report and policy brief.

9. Budget & Payment Schedule

40 % upon approval of inception report.

60 % upon submission of draft report and delivery of final report and policy brief.

10. Risks & Mitigation

Data access delays: Mitigated through MoF and SUN Secretariat facilitation.

Classification disputes: Addressed via transparent tagging rules and consensus workshops.

Timeline slippage: Buffer weeks and phased deliverables.

11. Ethical Considerations

Confidential handling of financial data.

Written consent for interviews.

Anonymization of sensitive partner information.

12. Application Process: Required Documents

Financial proposal including all costs and fees.

Company profile outlining relevant experience and qualifications.

Detailed technical proposal explaining risk assessment, methodology, approach, and work plan.

CVs of proposed team members.

List of at least three (3) similar past assignments with references.

Company registration and Institute of Chartered Accountants of Sierra Leone (ICASL) certification copies.

13. Evaluation Criteria

Proposals will be evaluated based on:

Technical expertise and experience (40%).

Methodology and approach (30%).

Financial proposal (20%).

References and track record (10%).

14. Submission Guidelines

Please submit your Expression of Interest as directed to the

Logistics Department.

All documents must be submitted in a sealed envelope to our Coordination Office 10 Sall Drive, Cocklebay Freetown, our field offices or via email to procurement@sl-actionagainsthunger.org

(with the subject line: “Consultancy on Nutrition-Specific and Nutrition-Sensitive Budget Tracking in Sierra Leone (FY2024)”

The deadline for submission is 3rd February 2026.