National Consultant: Accountant/Public Accountant

Result of Service
The service will ultimately result in designing a legally justified method(s)
to book-keep and label betterment levy proceeds under the account receivables
of Qena and Damietta governorates. The proposed accounting treatment should
guarantee the preservation of the betterment levy revenue to finance future
urban development projects. The operational translation of the proposition
should be given by a procedural manual. Local officials of relevance should be
acquainted with the practical steps via capacity building activities.
Work Location
Cairo, Egypt
Expected duration
‎6 months
Duties and Responsibilities
ORGANIZATIONAL SETTING
UN-Habitat, the United Nations Human Settlements Programme, is mandated by the
UN General Assembly to promote socially and environmentally sustainable towns
and cities. It is the focal point for all urbanization and human settlement
matters within the UN system.

BACKGROUND
UN-Habitat and the New Urban Agenda (NUA)
The United Nations Human Settlements Programme (UN-Habitat) is the United
Nations programme working towards a better urban future. Its mission is to
promote socially and environmentally sustainable human settlements development
and the achievement of adequate shelter for all.

Mandated by the UN General Assembly in ‎1978 to address the issues of urban
growth, it is a knowledgeable institution on urban development processes, and
understands the aspirations of cities and their residents. For forty years,
UN-Habitat has been working in human settlements throughout the world,
focusing on building a brighter future for villages, towns, and cities of all
sizes. Because of these four decades of extensive experience, from the highest
levels of policy to a range of specific technical issues, UN-Habitat has
gained a unique and a universally acknowledged expertise in all things urban.
This has placed UN-Habitat in the best position to provide answers and
achievable solutions to the current challenges faced by our cities. UN-Habitat
is capitalizing on its experience and position to work with partners to
formulate the urban vision of tomorrow. It works to ensure that cities become
inclusive and affordable drivers of economic growth and social development.

In October ‎2016, at the UN Conference on Housing and Sustainable Urban
Development - Habitat III - member states signed the New Urban Agenda. This is
an action-oriented document which sets global standards of achievement in
sustainable urban development, rethinking the way we build, manage, and live
in cities. Through drawing together cooperation with committed partners,
relevant stakeholders, and urban actors, including at all levels of government
as well as the private sector, UN-Habitat is applying its technical expertise,
normative work and capacity development to implement the New Urban Agenda and
Sustainable Development Goal ‎11 - to make cities inclusive, safe, resilient
and sustainable.

Urbanization is a key driver of development. Hence, sustainable planning and
governance of urbanization is crucial to accommodate the rapid population
growth, empower cities to optimize the value of urbanization and ensure even
development, inclusion and equality. Rapid urbanization presents a unique
opportunity to lift millions out of poverty when managed sustainably. However,
inadequate urbanization management, doubled with rapid population growth has
adversely affected quality of life leading to lack of adequate housing, and
increasing inequality. These conditions contribute to diseconomies (e.g.,
congestion, pollution, displacement) that overtime negatively affects the
overall city prosperity, efficiency, productivity and competitiveness.

UN Habitat in Egypt
Established in ‎2005, UN-Habitat Egypt Programme has been providing technical
support to national counterparts on a wide range of urban issues. Adopting an
integrated approach, UN-Habitat Egypt has supported reforming and improving
urban planning and management through three main sub-programmes, namely, urban
planning and design; urban policies, legislation and governance; and urban
basic services and mobility.

Urban Policy, Legislation and Governance Programme
The Urban Governance, Policies and Legislation Programme in Egypt works
towards tackling the multi-dimensional urbanization context with a special
attention to urban management, urban planning, urban economy where all
stakeholders are empowered and enabled to engage and play their expected
role(s).The programme is working with all stakeholders and on different levels
to find new appropriate, realistic and context driven ways of making sure that
the urbanization processes are providing acceptable spatial standards and
services. The programme is also working towards enhancing the capacity of
relevant actors in reforming the legal and institutional framework governing
urban development; promoting the empowerment of local government; enhancing
land tenure security; establishing processes for participating and inclusive
planning process; enhancing local economic development and social
entrepreneurs. The programme provides legislation enhancement and policies
development support on the national level in order to replicate and scale up
all of its successful interventions.

"Hayenna" - Integrated Urban Development Project
In ‎2018, the Ministry of Housing, Utilities, Urban Communities (MoHUUC),
Ministry of Foreign Affairs (MoFA), the General Organization for Physical
Planning (GOPP), the UN-Habitat and the Swiss State Secretariat for Economic
Cooperation (SECO) signed three different agreements (the project agreement,
the separate agreement, and the contract) governing the Hayenna- Integrated
Urban Development Project.

Hayenna project employs an integrated urban development approach to plan the
process of urbanization in a way which optimizes and capitalizes the value of
urbanization for all, through participatory and inclusive comprehensive
planning. The integrated urban development approach transcends the sole focus
on physical planning to consider other aspects related to economics,
institutional as well as human capacities.

Hayenna project pilots the Participatory and Inclusive Land Readjustment
(PILaR) approach, which is a modern methodological framework for land
readjustment to developing countries contexts. The PILaR is a mechanism
through which land units that have different owners and claimants are combined
into a single area through a participatory and inclusive process for unified
planning, re-parcelling and development. The development includes serviced
urban land delivery made possible by the provision of infrastructure, public
space and other urban amenities at a reasonable standard. PILaR relies on
negotiated processes that allow local authorities, citizens and groups to
articulate their interests, exercise their formally and socially legitimate
rights, meet their obligations, and mediate their differences. The PILaR
places an emphasis on participation of different stakeholders to ensure
inclusive outcome aiming at efficient land management and optimal use of land,
improved infrastructure and public space, enhanced local economic development,
developed institutional capacity for community engagement and better land vale
sharing options to help finance infrastructure.

The project follows the UN-Habitat's three-pronged approach that combines
urban planning and design, public finance management (PFM) and local economic
development (LED) in an integrated framework for urban management. The project
takes place in two governorates, Qena and Damietta. Two pilot sites were
selected in Qena, al-Humydat and al-Ma'ana, and one site in Damietta, al
Shoura.

The underlying terms of reference fall under the second dimension of the
project; the PFM. It should be clear that the PFM component in Hayeena project
focuses on how to improve the financial status of the local authorities in
light of what is available of revenue sources. In other words, it focuses on
the efficiency of local revenue generation and local investment planning given
the current fiscal structure. Under the existing legislative framework, the
local authorities have two main local revenue sources away from transfers from
the central government: (‎1) tax revenues: as percentages from taxes levied by
the central authorities, of which are the different forms of land-based
charges (of which is the betterment levy due in the cases of land
readjustment), in addition to revenue from other local fees and charges; (‎2)
non-tax revenues which are mainly returns on owned assets by the governorate
(lands or productive projects) and special funds revenues (which are the focus
of an ongoing consultancy).

The UN Habitat and its partners believe that a comprehensive vision for the
role of the local governorate authorities is crucial for the sustainability of
land reform and to guarantee the distribution of benefits among the citizens.
The financial flexibility of local authorities is indispensable for better
service provision and for enabling them to better perform their functions.

Betterment Levy in Egypt
According to law no. ‎222/‎1955, a Betterment Levy charge shall be imposed on
all buildings and lands benefiting from an increase in value caused by one of
the following features:
o improvement of public infrastructure,
o approval of a detailed plan,
o granting an exception from the building height restriction,
o approval of a change in land use.

Pilot sites where Hayeena project is operating are to be subject for the
imposition of betterment levy charges following the approval of detailed plans
endorsing land re-adjustment. Charge proceeds should ultimately be used by the
local administrative authorities to finance the replicability of the PILaR
methodology on other areas.

Special local funds and accounts are the pool at which the governorates hold
their own revenue sources. Each local fund, account and project should
function under an executive regulation governing its scope of work and
financial operations. Allocation of betterment levy proceeds towards specific
functions should be granted by a defined accounting treatment.

An accounting treatment entails (‎1) specifying the special account/fund under
which the betterment levy charge receivables should be recorded, (‎2) the
labelling of the proceeds as well as (‎3) the regulations guiding the
disbursement for a defined purpose.

The proposed accounting treatment should be designed to serve two
considerations, (‎1) limiting the use of collected betterment levy - by the
governorate- to finance urban development effort; (‎2) preserving the right of
the governorate to keep its whole share of the levy proceeds.

REPORTING LINE
The consultant will work closely with the Urban Governance, Policies and
Legislation Programme and under the direct supervision of the Programme
Manager to fulfill the following tasks:

DUTIES AND RESPONSIBILITIES
The consultant will undertake the following responsibilities, for the selected
governorates:
a- Surveying and collecting betterment levy cases implemented in Egyptian
governorates (other than the governorates of project operation) with the
purpose to identify the intervention led to the applicability of the
betterment levy, the valuation methodology of the levy rate/amount and most
importantly the accounting treatment and its legal justification.

b- Identifying the possible scenarios (if applicable) to book-keep betterment
levy proceeds under the governorate's receivables, backed by the justifying
legislative framework. Analysis should extend to differentiate the
consequences and limitations of each scenario.

c- Concluding the possible legal solution for book-keeping the betterment levy
within the local accounts receivable in Qena and Damietta governorates. The
proposition should serve two considerations, (‎1) limiting the use of collected
betterment levy - by the governorate- to finance urban development effort; (‎2)
preserving the right of the governorate to keep its whole share of the levy
proceeds.

d- Identifying all the legal steps needed to formulate the recommended
accounting including the decrees necessary, executive regulations or any other
steps.

e- Producing a procedural manual to guide the implementation of the proposed
accounting treatment.

f- Preparing and delivering capacity building program(s) to acquaint
stakeholders with the proposed accounting treatment detailed in the manual.
This effort should include identification of relevant stakeholders, and
development of all training materials relevant to the topic.
Qualifications/special skills
Advanced university degree (Master's degree or equivalent) in accounting,
economics, political science, public administration, or any related field is
required. A first-level university degree in combination with two (‎2)
additional years of qualifying work experience may be accepted in lieu of the
advanced university degree.

‎5 years of relevant practical experiences in public policy and/or public
accounting system is required

Familiarity in working with public administration units and practical
knowledge of local special funds regulations and book-keeping are desirable

Experience in conducting fieldwork and capacity building is preferred

Previous work experience with international organizations and NGOs is an asset

Publications and research record is an asset
Languages
Fluency in oral and written Arabic is required. Knowledge of English is
required.
No Fee
THE UNITED NATIONS DOES NOT CHARGE A FEE AT ANY STAGE OF THE RECRUITMENT
PROCESS (APPLICATION, INTERVIEW MEETING, PROCESSING, OR TRAINING). THE UNITED
NATIONS DOES NOT CONCERN ITSELF WITH INFORMATION ON APPLICANTS' BANK ACCOUNTS.