Cost Allocation Specialist

Background:

Women Now for Development defines itself as a feminist, women-led NGO dedicated to deepening and strengthening the role of women in Syrian and host communities by enhancing their political, social, and economic participation. Women Now for Development – Lebanon is a local non-governmental organization implementing programs in two Women and Girls Safe Spaces (WGSS) in Bekaa, Lebanon, reaching thousands of women and girls annually.

As part of the strengthening the financial systems and compliance, WND aims to develop a shared cost allocation policy to:

- Donor compliance requirements are met.

- Cost allocations are reasonable, equitable, and supported by documented methodologies.

- Financial accountability and transparency are maintained.

In this scope of work, WND is seeking to hire an expert to develop a shared cost allocation policy.

General Objective:

The purpose of this Terms of Reference is to outline the objectives, scope, responsibilities, and governance for the development, implementation, and maintenance of the Shared Cost Policy. The policy ensures that costs shared across multiple projects, programs, or departments are allocated fairly, transparently, and in compliance with donor and organizational requirements.

Specific objectives:

The objectives of the Shared Cost Allocation Policy are to:

1. Define the types of costs eligible for allocation as shared costs.
2. Establish a clear methodology for cost allocation.
3. Ensure allocations are documented and justified.
4. Promote fairness and consistency across all projects.
5. Support accurate budgeting, reporting, and audit readiness.
6. Where necessary, and recognizing the operational challenges in the humanitarian sector, provide feasible alternatives and practical solutions for covering shared costs when funding is not secured, such as reallocation from flexible budget lines, use of unrestricted or reserve funds, phased implementation of shared cost activities, or temporary cost absorption by core funding.

Scope of Work:

Shared cost policy development and review

• Review and assess current cost allocation challenges and practices.
• Review donor agreements, audit reports, organizational policies.
• Define categories of shared costs (ex: rent, utilities, maintenance, salaries, supplies, stationary ..).
• Develop fair, reasonable and practical cost allocation methodologies based on measurable, consistent criteria.
• Propose mechanisms for documenting, monitoring, and justifying shared costs.
• Provide alternatives for cost coverage when funding is limited with proper justification.
• Prepare a draft Shared Cost Policy for management review that includes all the necessary definitions, methodologies, roles and responsibilities, frequency of review and updates, templates and documentation proofs to key stakeholders.
• Revise based on feedback and finalize the policy.
• Develop templates/guidelines for implementation (ex: allocation worksheets, reporting formats).

 Deliverables:

• Shared cost allocation Assessment Report: Comprehensive analysis of the current implementations identifying strengthens and areas for improvement.
• Recommendations: Action plan to enhance allocation.
• -Prepare a draft Shared Cost Policy for management review that includes all the necessary definitions, methodologies, roles and responsibilities, frequency of review and updates, templates and documentation proofs to key stakeholders.
• Shared cost allocation template and tools if applicable.
• First Review and Recommendations: Revision of existing job description across key role. This will ensure alignment with the updated governance and organizational structure.
• Final review: handover and closure.

Timeline:

• Phase 1: Initial Assessment and Data Collection – (3 working days)
• Phase 2: Design a shared cost policy– (one week – 5 working days)
• Phase 3: Consultation and feedback – (3 working days)
• Phase 4: Drafting and Feedback – (5 working days)
• Phase 5: Capacity building (3 working days)
• Phase 6: First review (one week - 5 working days)
• Phase 7: final review, closing and handover (one week – 5 working days)
• Total timeline: (One month and a half)

Qualifications of the Consultant/Team:

Proven experience in financial management, cost allocation, or grants management.

Advanced degree in Finance, Accounting, Business Administration, Economics, or related field.

Professional certifications (preferred): CPA, ACCA, CMA, or DipIFR.

Proven experience in the NGO/humanitarian or development sector working with multi-donor funded projects.

Demonstrated knowledge of donor regulations.

Expertise in developing and implementing cost allocation or shared cost policies.

Strong understanding of governance best practices, and leadership development frameworks.

Excellent facilitation, coaching, and report-writing skills.

Knowledge of the local context and challenges facing NGOs.

Note: The applicant must have either a MOF number or a VAT number, along with the relevant supporting legal documents.

Reporting and Supervision:

The consultant will report directly to the Country Director and work closely with the Finance coordinator, Programs Manager, and senior leadership team for financial and shared cost allocation related issues.