Sample of Expenditures. This is a minimum requirements template. It may be modified to include additional sections. Price paid for Expenditure has goods or been reviewed Expenditure services and approved in was reflected Supporting Expenditure against Documentation Activity is accordance on a certified documents are was recorded United exists to support related to with IP’s FACE form stamped in the IP’s Nations ‘PAID expenditure in expenditure in applicable rules submitted to from XXX accounting agreed accordance with accordance and procedures the agency and indicating which records and standard IP’s applicable rules with work and agreements in IP’s agency funded reflected in a rates (if and procedures and plan? (Y/N) with the accounting the transaction certified FACE readily – Sample agreements with document the agency? (Y/N) records and or coded to and form in the available) – Sample expenditure the agency? (Y/N) line item in document the bank recorded in a period in which and – description and amount document the the budget or level of review statement? UNICEF specific it was according to voucher number reported evidence reviewed work plan and approval (Y/N) fund? (Y/N) incurred(Y/N) budget finding sample expenditures: Total expenditures reported on FACE forms during period under spot check: Percentage coverage: (Total sample expenditures divided by total expenditures reported on FACE forms during period under spot check)
Sample of Expenditures. This is a minimum requirements template. It may be modified to include additional sections. Sample expenditure description and voucher number Sample amount reported Documentation exists to support expenditure in accordance with IP’s applicable rules and procedures and agreements with the agency? (Y/N) – document the evidence reviewed Activity is related to expenditure in accordance with work plan? (Y/N) – document the line item in the budget or work plan Expenditure has been reviewed and approved in accordance with IP’s applicable rules and procedures and agreements with the agency? (Y/N) – document the level of review and approval Expenditure was reflected on a certified FACE form submitted to the agency and in IP’s accounting records and bank statement? (Y/N) Supporting documents are stamped ‘PAID from XXX indicating which agency funded the transaction or coded to and recorded in a UNICEF specific fund? (Y/N) Expenditure was recorded in the IP’s accounting records and reflected in a certified FACE form in the period in which it was incurred(Y/N) Price paid for goods or services against United Nations agreed standard rates (if readily available) and according to budget finding sample expenditures: Total expenditures reported on FACE forms during period under spot check: Percentage coverage: (Total sample expenditures divided by total expenditures reported on FACE forms during period under spot check)
RFPS-USA-2014-501920_ANNEX_1.docx