Terms of Reference (ToR)
Position Title : Budget Tagging Expert / Consultant
Program : GREEN for Riau – Jurisdictional REDD+
Location : Riau Province, Indonesia (provincial and field-level coordination required)
Duration : 12 months
Reports To : Budget–Planning Working Group Cluster (Led by Bappeda Riau)
Coordination : MoEF Secondee, Strada, Safeguards, MRV, and Carbon Market Experts
1. Background
The implementation of the Jurisdictional REDD+ (JREDD+) program in Riau Province requires a robust, transparent, and accountable financial planning and tracking mechanism that aligns with the province’s low-carbon development goals. Given the multi-stakeholder nature of REDD+, involving public budgets, donor funding, private sector investments, and community contributions. It is critical to establish a budget tagging system that can systematically identify, classify, and monitor REDD+-related activities across sectors and institutions.
Currently, financial flows contributing to REDD+ outcomes in Riau are fragmented and not easily traceable within the provincial and district budget frameworks (APBD/APBN), nor within external contributions from NGOs, donor agencies, or the private sectors. This lack of visibility impairs coordination, undermines accountability, and limits the province’s ability to access result-based payments and international finance mechanisms such as the Carbon Registry and NRS.
To address this gap, the Budget Tagging Expert will play a strategic role in designing and implementing a tagging framework that supports mitigation action plan (STRADA), REDD+ Registry Validation, and Finance Mechanism under the Green for Riau architecture. This role also supports the identification and planning of REDD+ activities that align with social and environmental safeguards, gender inclusion, and transparency principles.
2. Objectives
- To mainstream REDD+ activities into government and non-government financial planning through robust budget tagging and fiscal mapping.
- To identify, consolidate, and align REDD+-related budget codes and fiscal instruments from government (APBD/APBN), private sector, NGOs, donors, and communities.
- To ensure alignment of REDD+ financial planning with safeguard principles and provide a transparent, accountable planning and allocation mechanism.
- To support Output 1, 5, and 6 of the GREEN for Riau JREDD+ program: STRADA development, registry validation, and financing mechanism establishment.
3. Scope of Work
A. Budget Tagging System Design and Implementation
- Design and implement a comprehensive budget tagging system to track and monitor REDD+ activities across government and non-government entities.
- Develop a tagging framework that includes climate mitigation, adaptation, biodiversity co-benefits, and safeguard-related spending.
- Apply tagging codes across REDD+ intervention activities including forest protection, fire prevention, FPIC processes, safeguard operations, monitoring, and benefit-sharing plan.
B. Consolidation of Fiscal Instruments
- Map and consolidate fiscal instruments and budget codes from:
- Government (provincial and district-level APBD/APBN)
- Research agencies and Universities
- Private sector CSR or performance-based funding
- Donor agencies and international development partners
- Community-based funding initiatives and village fund allocations (Dana Desa, etc.)
- Develop a matrix of existing and potential funding sources contributing to JREDD+ outcomes.
C. Safeguard Integration and Transparency
- Identify REDD+ activities requiring budget allocation and ensure alignment with environmental and social safeguard principles.
- Ensure budget planning accounts for GEDSI (Gender Equality, Disability, and Social Inclusion), Indigenous Peoples’ rights, FPIC, and co-management costs.
- Recommend safeguard-related budget codes for tagging (e.g., FPIC training, grievance mechanism, biodiversity buffer).
D. Activity Identification and Planning Support
- Support activity-level financial planning across REDD+ interventions in alignment with:
- STRADA action plan
- Provincial and district RPJMD/RKPD
- MRV and FREL baselines
- Safeguards compliance documents
- Benefit Sharing Mechanism (BSM) frameworks
- Provide financial input to workplans and budgeting of working groups under Green for Riau initiative.
E. Capacity Building and Policy Advice
- Conduct technical training sessions with Bappeda, BPKAD, DLHK, and relevant stakeholders.
- Develop SOPs and policy briefs for institutionalizing REDD+ budget tagging into existing planning frameworks.
4. Deliverables / Outputs
| No | Deliverable | Description | Timeline |
| 1 | Draft Fiscal Mapping Report | Draft Comprehensive mapping of REDD+ budget allocations from government, private sector, universities, research agencies, NGO, donor, and community sources | Month 1 |
| 2 | Fiscal Mapping Report | Comprehensive mapping of REDD+ budget allocations from government, private sector, universities, research agencies, NGO, donor, and community sources | Month 2 |
| 3 | Draft REDD+ Budget Tagging Framework | Draft Tools, matrix, tagging guidelines, and SOPs to tag REDD+/climate activities | Month 3 |
| 4 | REDD+ Budget Tagging Framework | Tools, matrix, tagging guidelines, and SOPs to tag REDD+/climate activities | Month 4 |
| 5 | Training and Socialization Report | Delivery of minimum 2 trainings and 1 policy workshop with provincial agencies and stakeholders | Month 5 |
| 6 | Draft Safeguard-Aligned Budget Matrix | Draft Tagged activities aligned with safeguard principles (FPIC, biodiversity, GEDSI) and indicative cost planning | Month 6 |
| 7 | Safeguard-Aligned Budget Matrix | Tagged activities aligned with safeguard principles (FPIC, biodiversity, GEDSI) and indicative cost planning | Month 7 |
| 8 | Draft Integration Memo to STRADA & Workplans | Draft Documentation of REDD+ activity and financial alignment with STRADA and JREDD+ working group planning documents | Month 8 |
| 9 | Integration Memo to STRADA & Workplans | Documentation of REDD+ activity and financial alignment with STRADA and JREDD+ working group planning documents | Month 9 |
| 10 | Draft 1 Final Consolidated Report | Draft 1 report consolidating all tagging tools, policy recommendations, funding map, and lessons learned | Month 10 |
| 11 | Draft 2 Final Consolidated Report | Draft 2 report consolidating all tagging tools, policy recommendations, funding map, and lessons learned | Month 11 |
| 12 | Final Consolidated Report | Final report consolidating all tagging tools, policy recommendations, funding map, and lessons learned | Month 12 |
5.Expected Outcomes
- Transparent and accountable financial architecture for GREEN for Riau JREDD+ implementation.
- Strengthened capacity of local and provincial actors to mobilize, plan, and track REDD+ finance.
- Increased alignment between investment pipelines, REDD+ safeguards, and emissions reduction outcomes.
- Stronger enabling conditions for REDD+ registry validation, result-based payments, and investment partnerships.
6. Qualifications
Education & Experience:
- Minimum of an undergrad, Master’s degree in Public Finance, Environmental Economics, Development Planning, Climate Policy, or other relevant fields.
- At least 5 years of relevant experience in fiscal policy, climate finance, public sector budgeting (APBN/APBD), or REDD+ project implementation.
- Proven experience with budget tagging systems, public expenditure reviews (PER), or similar public financial management tools.
- Experience working with subnational governments and multistakeholder platforms (e.g., Bappeda, DLHK, Ministry of Environment, NGOs, and private sector.
- Familiarity with Indonesia’s national and subnational climate change policies, especially related to REDD+, NDC, STRADA, SIS-REDD+, or ART-TREES
- Proficiency in designing fiscal tracking tools, budget matrices, and cost modelling aligned with climate and development targets.
- Understanding of REDD+ financing structures, safeguards integration, and environmental, social governance (ESG) principles.
- Ability to analyze and align activities with multiple safeguards frameworks including FPIC, gender equality, and benefit sharing.
- Previous work with local government/Bappeda, UN agencies, international NGOs, or donor-funded programs on REDD+, JREDD, or low-carbon development initiatives.
- Fluency in Bahasa Indonesia and English (written and spoken).
- Based in or familiar with Riau Province context is highly desirable.
Deadline submission: 11 November 2025
To apply, directly send your CV to piligreennetwork@gmail.com and ajeng.m.putri@gmail.com for a confidential discussion. Please be informed that only shortlisted applicants will be notified.