Liberia’s Education Sector Plan (ESP 2022/23?2026/27) and ARREST Agenda for Inclusive Development (AAID) emphasize equitable; inclusive; and gender?responsive financing. Persistent disparities in resource allocation—particularly affecting rural; remote and special?needs learners—undermine these goals. International evidence demonstrates that cost?based formulas can sharply reduce inequality by accounting for geography and access barriers. Liberia already has guiding principles for subsidy allocation that stress fairness; equity; and transparency. Additionally; the 2021 Girls Education Policy mandates the Ministry of Education (MoE) to allocate at least 5 percent of its annual budget to Girls’ Education. The first major step toward this end was the allocation of US$100;000.00 in the MoE fiscal year (FY) 2025 national budget; which accounts for about 2 percent of its overall annual budget. Building on these foundations; the MoE seeks specialized support to design a data?driven Equitable Funding Policy (EFP); develop accompanying Implementation Guidelines; and prepare an approved Policy that satisfies the System Capacity Grant trigger under the Global Partnership for Education (GPE).GPE Trigger Requirement (equity component): “Equitable Funding Policy and Implementation Guidelines reviewed by the LEG; approved by the Minister of Education; and disseminated.” 2. Objectives0. Define equity indicators and map current financing flows to schools (public; private; faith?based) and identify cost drivers linked to poverty; gender; disability; remoteness and school size.1. Develop an Equitable Funding Formula that allocates MoE recurrent resources transparently and needs?based; incorporating additional cost weights (e.g. disability; rurality; extreme remoteness; gender gaps).2. Draft a comprehensive Policy & Implementation Guidelines for MoE approval; including legal basis; allocation procedures; accountability measures; and monitoring & evaluation (M&E) framework.3. Facilitate multi?stakeholder consultations (at least two formal rounds including the Local Education Group — LEG and the Education Sector Development Committee) to build ownership across MoE departments; Ministry of Finance & Development Planning (MFDP); Ministry of Gender; Children & Social Protection (MoGCSP); Civil Service Agency (CSA); National Commission on Higher Education (NCHE) and development partners.4. Support initial capacity?building of MoE planning and finance units to operationalize the formula over FY 2026/27 budget cycle.