Activity Undertake 1.2 community outreach activities & 50,000 25,000 25,000 0% referral in 200 villages in 10 districts Activity Provide 1.3 nutrition equipment & 200,000 100,000 115,000 15% supplies in 50 health centres Activity Programme 1.4 management and 40,000 20,000 18,000 -10% technical supervision Subtotal Programme 390,000 195,000 213,000 9% costs Process and Documentation Requirements Because there is no change in the overall budget and the actual programme expenditures reported did not exceed the 20% threshold: No advance approval is required; Approval is done by the UNICEF authorizing officer with the signature on the FACE form; No additional documentation required. Scenario I.B: Changes to expenditure reported on FACE form compared to authorized amount with no change in total programme budget (>20%) Assume for the first quarter of programme implementation, the partner submits a FACE form requesting for 50% of the budget. The request was approved by the UNICEF authorizing officer. At the time of reporting the actual programme expenditures, the partner reports actual expenditures on activity 1.1 which exceeded 20% of the authorized amount. Output 1: management FACE FACE of SAM form Budget form Variance introduced in actual authorized 200 villages reported In 10 districts Activity Organise 1.1 training of 500 health workers in 100,000 50,000 80,000 60% community nutrition in 10 districts Activity Undertake 1.2 community 50,000 25,000 25,000 0% outreach activities &
Activity 1.2 Undertake community outreach activities & referral in 200 villages in 10 districts 50,000 25,000 25,000 0% Activity 1.3 Provide nutrition equipment & supplies in 50 health centres 200,000 100,000 115,000 15% Activity 1.4 Programme management and technical supervision 40,000 20,000 18,000 -10% Subtotal Programme costs 390,000 195,000 213,000 9% Process and Documentation Requirements Because there is no change in the overall budget and the actual programme expenditures reported did not exceed the 20% threshold: No advance approval is required; Approval is done by the UNICEF authorizing officer with the signature on the FACE form; No additional documentation required. Scenario I.B: Changes to expenditure reported on FACE form compared to authorized amount with no change in total programme budget (>20%) Assume for the first quarter of programme implementation, the partner submits a FACE form requesting for 50% of the budget. The request was approved by the UNICEF authorizing officer. At the time of reporting the actual programme expenditures, the partner reports actual expenditures on activity 1.1 which exceeded 20% of the authorized amount. Output 1: management of SAM introduced in 200 villages In 10 districts Budget FACE form authorized FACE form actual reported Variance Activity 1.1 Organise training of 500 health workers in community nutrition in 10 districts 100,000 50,000 80,000 60% Activity 1.2 Undertake community outreach activities & 50,000 25,000 25,000 0%
Reference_Doc_3_Budgeting_Implementation_and_Financial_Reporting.docx