Assurance activities are comprised of: Spot checks Conducted at the partner’s office by either UNICEF staff or contracted audit firm; Terms of reference is available on the . Programmatic visits Evidence based monitoring to verify results reported by partners have been achieved; Terms of reference dependent on the nature of programme activities Scheduled audit Conducted at the partner’s office by an audit firm; Terms of reference available on the UNDG HACT Framework website. Special audit Conducted by a third party with terms of reference developed in response to the issue that triggered the special audit. The schedule for spot checks, programmatic visits and scheduled audits is agreed upon with the partner and documented in the programme document. UNICEF and partners review the findings of spot checks and audits and jointly develop action plans. Frequency and timing of assurance activities planned based on standard assurance framework as mentioned in Table 9: Table 9: Frequency of Assurance Activities Cash transfer Programmatic Risk rating Spot checks Audits amount per year visits One scheduled audit is Less than 20,000 Non-assessed 1 or more per year Not required required for all Less than $100,000 Non-assessed 1 or more per year 1 or more per year* implementing partners Low or Medium 1 or more per year 1 or more per year* that have received more Less than $350,000 than $500,000 during Significant or High 2 or more per year 2 or more per year* the programme cycle8. Low or Medium 2 or more per year 1 or more per year* Special audit is required when specific issues/ More than $350,000 concerns arise during Significant or High Quarterly 3 or more per year* the programme cycle. * Not required in the year of audit Eligible expenditures Expenditures incurred by partners are classified as “eligible” or “ineligible”. The initial classification is usually done by UNICEF programme officer certifying the FACE and Itemized Cost Estimate forms prior to the payment of cash transfers, and/or by those responsible for assurance activities, with the final classification of the expenditure confirmed by the UNICEF office. When expenditures are confirmed as ineligible by UNICEF, it means that UNICEF resources may not be used to cover such expenses (even if the expense is already incurred). Eligible expenditures are those that have been validated by UNICEF and/or assurance providers as being: Actual expenditures incurred during the implementation period, as stipulated in the programme document;
Assurance activities are comprised of: Spot checks Conducted at the partner’s office by either UNICEF staff or contracted audit firm; Terms of reference is available on the . Programmatic visits Evidence based monitoring to verify results reported by partners have been achieved; Terms of reference dependent on the nature of programme activities Scheduled audit Conducted at the partner’s office by an audit firm; Terms of reference available on the UNDG HACT Framework website. Special audit Conducted by a third party with terms of reference developed in response to the issue that triggered the special audit. The schedule for spot checks, programmatic visits and scheduled audits is agreed upon with the partner and documented in the programme document. UNICEF and partners review the findings of spot checks and audits and jointly develop action plans. Frequency and timing of assurance activities planned based on standard assurance framework as mentioned in Table 9: Table 9: Frequency of Assurance Activities Cash transfer amount per year Risk rating Programmatic visits Spot checks Audits Less than 20,000 Non-assessed 1 or more per year Not required One scheduled audit is required for all implementing partners that have received more than $500,000 during the programme cycle8. Special audit is required when specific issues/ concerns arise during the programme cycle. Less than $100,000 Non-assessed 1 or more per year 1 or more per year* Less than $350,000 Low or Medium 1 or more per year 1 or more per year* Significant or High 2 or more per year 2 or more per year* More than $350,000 Low or Medium 2 or more per year 1 or more per year* Significant or High Quarterly 3 or more per year* * Not required in the year of audit Eligible expenditures Expenditures incurred by partners are classified as “eligible” or “ineligible”. The initial classification is usually done by UNICEF programme officer certifying the FACE and Itemized Cost Estimate forms prior to the payment of cash transfers, and/or by those responsible for assurance activities, with the final classification of the expenditure confirmed by the UNICEF office. When expenditures are confirmed as ineligible by UNICEF, it means that UNICEF resources may not be used to cover such expenses (even if the expense is already incurred). Eligible expenditures are those that have been validated by UNICEF and/or assurance providers as being: Actual expenditures incurred during the implementation period, as stipulated in the programme document;
Guidance_for_CSOs_partnering_with_UNICEF__21_May_15.docx