with shared Partners due to its agency-specific nature. Agencies may coordinate monitoring and field visits, especially for joint programmes or areas and for emergency response where several agencies work. See Section 9.23 to Section 9.26 of the UNDG for guidelines for conduct of programmatic monitoring and for UNDP Programmatic output verification guidelines under the . The purpose of conducting periodic on-site reviews (spot checks) is to assess the accuracy of the financial records for cash transfers to the Partner and the status of programme implementation (through a review of financial information), and to determine whether there have been any significant changes to internal controls. The spot check is not an audit. See Section 9.17 to Section 9.22 of the for guidelines for Periodic-On-Site Reviews (spot checks). See for additional UNDP specific guidance related to the conduct of periodic on-site reviews (spot checks) including alternative to the use of third party service providers for spot checks as well as approach for the selection of transactions to be tested involving shared Partners and non-shared Partners; The purpose of a scheduled audit is to determine whether the funds transferred to IPs were used for the appropriate purpose and in accordance with the work plan. See for additional UNDP specific guidance related to the conduct of internal control and financial audits including criteria to be used in deciding which type of audits are required and the triggers which prompt a change in the Partner’s risk rating arising from results of internal control and financial audits. Country Office may refer to Figure 6 of the UNDG which provides a decision tree to illustrate the considerations to be taken by the office upon identification of any issues or concerns as a result of spot checks, programme monitoring and scheduled or special audits; REFERENCES AND TEMPLATES Structure Element - Additional Info & website
with shared Partners due to its agency-specific nature. Agencies may coordinate monitoring and field visits, especially for joint programmes or areas and for emergency response where several agencies work. See Section 9.23 to Section 9.26 of the UNDG for guidelines for conduct of programmatic monitoring and for UNDP Programmatic output verification guidelines under the . The purpose of conducting periodic on-site reviews (spot checks) is to assess the accuracy of the financial records for cash transfers to the Partner and the status of programme implementation (through a review of financial information), and to determine whether there have been any significant changes to internal controls. The spot check is not an audit. See Section 9.17 to Section 9.22 of the for guidelines for Periodic-On-Site Reviews (spot checks). See for additional UNDP specific guidance related to the conduct of periodic on-site reviews (spot checks) including alternative to the use of third party service providers for spot checks as well as approach for the selection of transactions to be tested involving shared Partners and non-shared Partners; The purpose of a scheduled audit is to determine whether the funds transferred to IPs were used for the appropriate purpose and in accordance with the work plan. See for additional UNDP specific guidance related to the conduct of internal control and financial audits including criteria to be used in deciding which type of audits are required and the triggers which prompt a change in the Partner’s risk rating arising from results of internal control and financial audits. Country Office may refer to Figure 6 of the UNDG which provides a decision tree to illustrate the considerations to be taken by the office upon identification of any issues or concerns as a result of spot checks, programme monitoring and scheduled or special audits; REFERENCES AND TEMPLATES Structure Element - Additional Info & website
FRM_Financial%20Management%20and%20Implementation%20Modalities%20_Harmonized%20Approach%20to%20Cash%20Transfers%20(HACT).docx