Handbook for Cash and Supply Transfers to Government Partners - UNICEF / Headbumped Studio by Headbumped Studio

PAKISTAN

HANDBOOK FOR CASH AND SUPPLY TRANSFERS TO GOVERNMENT PARTNERS

© United Nations Children’s Fund (UNICEF) Pakistan November 2013 UNICEF Pakistan Street 5, DiplomaƟc Enclave Sector G-5, Islamabad, Pakistan Telephone: +92 51 2097700 Fax: +92 51 2097799 www.unicef.org Photographs: © UNICEF Pakistan/2012

HANDBOOK FOR CASH AND SUPPLY TRANSFERS TO GOVERNMENT PARTNERS UNICEF PAKISTAN

CONTENTS Foreword and Acknowledgements Purpose and Structure of the Handbook

1 3

A. GUIDING PRINCIPLES A.1 Guiding Principles for UNICEF Partnerships A.2 Managing Partnerships

6 7 9

A.2.1 Programme Strategy Documents A.2.1.1 Stages of the Partnership Process

A.2.2 Risk Assessment of Potential Partnersâ&#x20AC;&#x2122; Capacity A.2.3 Frequency and Timing of Capacity Assessments A.2.4 Roles and Responsibilities

A.3 Capacity Development Plan (Programme, Finance and Supply) A.4 Validity of Capacity Reviews A.4.1 Geographic Validity A.4.2 Programmatic Validity

9 9

11 11 12

15 16 16 16

A.5 Supply Procedures - Standard Procedures for GPs

B. PROGRAMME IMPLEMENTATION ARRANGEMENTS B.1 Formalise Partnership with Government Partners B.2 Multi-Year Work Plan (MYWP)

20 21 22

C. PROGRAMME IMPLEMENTATION STEPS AND PHASE-OUT C.1 Funding Modalities and Cash Disbursement

26 28

C.1.1 FACE Signature Requirements

C.2 Disbursement and Receipt of Funds C.3 Accounting and Financial Records

30 31

C.3.1 Reprogramming C.3.2 Refunding

C.4 Assurance Activities, Monitoring and Reporting

32 33

C.4.1 Assurance Activities

C.5 Reporting and Evaluation

C.5.1 Programmatic Reporting C.5.2 Financial Reporting C.5.3 Formative Assessments and Evaluations

37 38 38

C.6 Phase-out and Termination of Partnership C.6.1 Ownership of Assets

TEMPLATES T3 Capacity Review: Financial (under USD 100,000) T4 Capacity Review: Programmatic T5 Capacity Review: Supply T6 Capacity Development and Status Plan T13 Partner Banking Data Form T16 FACE Form T17 Financial Spot Checks T18 Standard Programmatic Report T24 Project Document (UNICEF - GoP) T26 Work Plan T27 Vendor Master Data Form T28 Assurance Plan

NOTES

39 39

42 44 52 56 60 62 64 66 74 76 78 82 84

LIST OF FIGURES FIGURE 1: Handbook layout FIGURE 2: Stages of partnership process FIGURE 3: List of supplies that GPs are not permitted to procure using funds received by UNICEF FIGURE 4: Process flow - Government Partners FIGURE 5: Seven sources of assurance information

4 10 18 24 35

LIST OF TABLES TABLE 1: Summary - Capacity review of partners TABLE 2: Programme management responsibilities for HACT with Government TABLE 3: Cash Transfer Modalities based on Risk Levels TABLE 4: Types of Assurance Activities

34 28 23 13

ACRONYMS AC CBOs CCC CEDAW CCPAP CCPD CRC CSOs DCT EPRP FACE GPs GoP HACT IR JP JWP M&E NGOs PCO PCR PSB SSA ToR UNCT UNDAF UNICEF

Assurance Committee Community Based Organisations Core Commitments to Children Convention on Elimination of All Forms of Discrimination Against Women Common Country Programme Action Plan Common Country Programme Document Convention on the Rights of the Child Civil Society Organisations Direct Cash Transfer Emergency Preparedness & Response Plan Funding Authorisation and Certificate of Expenditure Government Partners Government of Pakistan Harmonised Approach to Cash Transfers Intermediate Results Joint Programme (UN) Joint Work Plan Monitoring and Evaluation Non-Governmental Organisations Pakistan Country Office Programme Component Results Property Survey Board Special Service Agreement Terms of Reference United Nations Country Team United Nations Development Assistance Framework United Nations Children's Fund

FOREWORD AND ACKNOWLEDGEMENTS It is with great pleasure that I present this handbook, intended to guide you in managing Transfers of Cash and/or Supplies and in establishing strong collaborations between UNICEF and our Government partners (GPs). The handbook is an easy to use reference guide that explains both the rationale and the requisite steps for governing partnerships between UNICEF and the GPs. It is now part of the required orientation and business processes for fostering partnerships that involve transfer of funds and/or supplies to Government Partners. The United Nations Childrenâ&#x20AC;&#x2122;s Fund

HANDBOOK FOR CASH AND SUPPLY TRANSFERS TO GOVERNMENT PARTNERS

(UNICEF) has been working in close collaboration for decades with Government partners for humanitarian, recovery and development work in Pakistan. UNICEF places a high premium on strategic partnerships and acknowledges the commitment, contribution and continuous support lent by the Federal Government of Pakistan, Provincial and District Governments, Civil Society Organisations and other key development partners in establishing the rights of women and children in Pakistan. The basic principles of developing partnerships outlined in this handbook are equality, transparency, result orientation, responsibility and complementarity.

FOREWORD AND ACKNOWLEDGEMENTS

The strongest mobilising factor for GPs and UNICEF to collaborate is a shared commitment to the Convention on the Rights of the Child (CRC), the Convention on the Elimination of Discrimination Against Women (CEDAW) and UNICEF’s Core Commitments to Children in Emergencies, keeping in view the basic principles of partnership. Our human rights based, equity approach directs us to the most marginalised and the most vulnerable, wherever they may be in Pakistan. As an intergovernmental organisation dedicated to achieving equity for children across all areas of child rights, UNICEF recognises that this global effort will succeed only through strong partnerships. The guide, therefore, provides key information that a National, Provincial or District-level Government entity will need in order to effectively initiate, and undertake a partnership or engage in any other form of collaborative relationship with UNICEF. The 2013-2017 UNICEF assisted programme builds on important lessons learned during the previous programming cycle and will work towards achievement of the Strategic Priority Areas of the UN’s ‘One Programme II (OP-II)’ that covers the same period. We also have a cross sectoral programme that includes monitoring, evaluation, social policy and operations to support achievement of our sector programme goals.

improve the quality of partnerships, to enhance the measurement, scale and quality of results achieved, by providing comprehensive guidance and tools for the development and management of partnerships with GPs. The handbook constitutes major changes in the way we work. It also clarifies and streamlines the processes of collaboration, and is intended to significantly improve the way we collectively manage partnerships. I want to extend my sincerest gratitude to our partners for their contribution, commitment and collaboration to produce winning results. I also take this opportunity to thank my colleagues at UNICEF for their dedication in establishing strategic partnerships to improve the lives of women and children of Pakistan. Special thanks to the UNICEF staff Nazeef Khan,Timothy Takona, the editorial team Karen Allen, Nakoum Diakite, Alhaji Bah, and partnership champions who provided us their valuable experiences and feedback to take this initiative forward, building stronger collaborations between Governments and UNICEF.

Dan Rohrmann Representative UNICEF Pakistan

The handbook is specifically developed to

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PURPOSE AND STRUCTURE OF THE HANDBOOK This Handbook is intended specially for UNICEF staff and Government partners, either working formally or informally to achieve results for children. It is to be used as either a training tool or a reference document.

HANDBOOK FOR CASH AND SUPPLY TRANSFERS TO GOVERNMENT PARTNERS

The Handbook will guide the process of establishing and maintaining a partnership and clarify the parameters for collaboration to improve the workflow efficiency for Cash Transfers and thus contribute to the overall programme effectiveness.

PURPOSE AND STRUCTURE OF THE HANDBOOK

FIGURE 1: Handbook Layout

• • • •

Overview of UNICEF’s Programming Framework Prepare Programme Strategy Documents Identify Programme Partners (GPs) Conduct Partner Risk Assessments:

SECTION A

> Assessment Types/Risk Rating

SECTION C Choice of cash transfer modality: Prepare and sign Work Plans with Government Partners (GPs)

SECTION B

• Direct Cash Transfer • Reimbursement • Direct Payment to 3rd Parties

Project Document

FACE

Implementation: • Accounting/Liquidation • Monitoring and Assurance Activities • Evaluation, Phase-out, Audit

It further clarifies roles and responsibilities of UNICEF and the partnering organisation, outlining accountabilities, and laying out the general requirements and procedures for a partnership. This Government Guide contains three distinct sections as shown in the figure above. Additionally, it takes into consideration the Harmonised Approach to Cash Transfers (HACT) process and the four stages of partnership, adapted to UNICEF Pakistan’s programming context:

1. Initiation, 2. Design and formalisation, 3. Implementation, monitoring, reporting and evaluation, 4. Reporting and phase-out. These guidelines are based on the HACT framework, UNICEF’s main source of procedures on cash disbursement and liquidation.

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HANDBOOK FOR CASH AND SUPPLY TRANSFERS TO GOVERNMENT PARTNERS

GUIDING PRINCIPLES A.1 Guiding Principles for UNICEF Partnerships A.2 Managing Partnerships A.3 Capacity Development Plan (Programme, Finance and Supply) A.4 Validity of Capacity Reviews A.5 Supply Procedures - Standard Procedures for GPs

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A1. GUIDING PRINCIPLES FOR UNICEF PARTNERSHIPS 1. The work of UNICEF worldwide is guided by the principles enshrined in the United Nations Charter and the Universal Declaration of Human Rights, the Convention on the Rights of the Child1 (CRC) and the Convention on the Elimination of All Forms of Discrimination Against Women2 (CEDAW). Pakistan ratified the CEDAW in 1996 and the CRC in 1990, and one of the two Optional Protocols3 was ratified in 2011. The Government of the Pakistan (GoP) and UNICEF signed the Basic Cooperation Agreement (BCA) in 1995. This Agreement provides the legal basis for the relationship between the Government and UNICEF in Pakistan. 2. Partnerships and collaborative relationships4 are a central feature of UNICEF's efforts to realise the rights of children and women through Country Programmes of Cooperation with government and humanitarian action, based on its Core Commitments to Children in Emergencies.5 Collaboration with government and civil society partners at all levels is critical for the achievement of results for children. All

of the partnerships between UNICEF and these entities are considered to be strategic partnerships, since their goal is to achieve results for children based on the UNICEF strategic priorities. 3. Partnerships can encompass many different forms of collaboration. However, the activities of partnerships and collaborative relationships involving UNICEF will actively seek and pursue opportunities to align with and complement harmonised donor policies and the national development plan, help achieve sustainable development, foster national and local ownership, and develop the capacities of partners for realisation of children's rights, in accordance with the goals and commitments expressed in the ‘Paris Declaration on Aid Effectiveness’ and the ‘Accra Agenda for Action’.6 4. Benefits of Partnership: • Provide value by combining complementary strengths and contributions of both partners and UNICEF, to achieve greater impact and synergy than when operating separately.

1 http://www.unicef.org/pakistan/media_6667.htm 2 http://www.un.org/womenwatch/daw/cedaw/ 3 Optional Protocol on the sale of children, child prostitution and child pornography. 2001 - Pakistan signed (but has yet to ratify) the second Optional Protocol on the involvement of children in armed conflict. (http://www2.ohchr.org/english/bodies/crc/) 4 For the purposes of this guide, partnerships are “voluntary and collaborative relationships between various parties, both public and non-public, in which all participants agree to work together to achieve a common purpose or undertake a specific task and, as...

HANDBOOK FOR CASH AND SUPPLY TRANSFERS TO GOVERNMENT PARTNERS

A. GUIDING PRINCIPLES

• Extend reach and effectiveness of the programme of assistance thereby achieving greater results for children. • Can result in improved understanding of programme strategies within the local context, identification of emerging trends, lessons learned and opportunities for improved practice. • Play a critical role in the realisation of human rights as noted by the Convention on the Rights of the Child (CRC) and the Convention on Elimination of All Forms of Discrimination Against Women (CEDAW) Committees. • Facilitate the direct participation of children, women and marginalised groups.

6. Guiding Principles for Partnerships include: • Focus on delivering results for children and promoting child rights; • Clear and consistent partner selection criteria; • Alignment and ownership; • Transparency and equity; • Integrity and independence; • Efficiency and cost-effectiveness.

7. Partnerships with GPs is based on already developed and agreed upon commitments UNICEF will not with the Government as disburse cash stipulated in the Common to Government Country Programme DocuPartners whose ment (CCPD), Common role will exclusively Country Programme Action be that of AdminisPlan (CCPAP), UN Joint trative Agents. Programme and Work Plans; UNICEF Work Plans and EPRPs.

5. The quality of UNICEF’s relationship with GPs impacts the outcomes of these partnerships. To be effective, both the partner and UNICEF need to invest in relationshipbuilding, an on-going process throughout the life of the partnership. Regular dialogue should identify and address emerging challenges together and to strengthen mutual understanding at the policy operational levels. Government and UNICEF must strive to ensure that these relationships are characterised by trust, mutual-respect, and accessibility.

8. Other Operational Principles that guide UNICEF Partnerships: • UNICEF will build capacity and strengthen systems • Ensure that the support complements and does not duplicate or work in parallel to government systems, by leveraging strengths, resources and best-practices • Performance monitoring by UNICEF,

...mutually agreed, to share risks and responsibilities, resources and benefits” (UNICEF Strategic Framework for Partnerships and Collaborative Relationships). (http://www.unicef.org/about/execboard/files/N0928210.pdf) 5 http://intranet.unicef.org/emops/emopssite.nsf/root/PageCCC-Home (For UNICEF staff only) 6 http://www.oecd.org/development/aideffectiveness/34428351.pdf

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Government and other parties is necessary and capacity building for monitoring and evaluation will be included in partnership agreements.

• Ensure that partners have the necessary mandate, integrity and capabilities to deliver results for women and children.

A.2 MANAGING PARTNERSHIPS A.2.1 PROGRAMME STRATEGY DOCUMENTS 1. The starting point for all partnerships with UNICEF is with the development of overall Programme Strategy Documents by all UNICEF Programme Sections based on: • One UN Programme Document. CCPD/ CCPAP (SPAs and Outcomes) and EPRP with annual adjustments if necessary, after annual reviews and/or as the context changes, e.g. in the event of a natural disasters or complex emergencies • evaluation and revision subject to midterm review of the country programme

2. Specifically, a Programme Strategy Document should:

• Identify programmatic areas and results of the Country Programme that would be most effectively realised through partnerships with Government Partners and/or Civil Society Partners • Include a brief Programme sector situational analysis outlining gaps, needs and relevant UNICEF responses(including for the most marginalised) • Specify and document opportunities, strategies or critical gaps and value addition in delivering results for children through partnerships

This process is usually then followed by identification of partners to work within Government as mentioned in SECTION B.

A.2.1.1 Stages of Partnership Process

• Guide operationalisation of PCRs (outcomes) and IRs (outputs) • Explain strategy to operationalise cross-cutting strategic directions including gender equality and equity; support to urban poor; participation of adolescents; resilience and other disaster risk reduction measures Please see process diagram on page 10

HANDBOOK FOR CASH AND SUPPLY TRANSFERS TO GOVERNMENT PARTNERS

A. GUIDING PRINCIPLES

FIGURE 2: Stages of partnership process

1 Initiate the Partnership Determine the strategic role of specific GPs in achieving results for children as outlined in the core programme documents (i.e. CCPAP and sector-specific programme documents).

Design and Formalise the Partnerships • Assess the capacity of government entities; • Jointly prepare the multi-year Programme Work Plans with detailed activity timelines and responsibilities; • Establish programme management and implementation arrangements through a project document.

Implementation, Reporting, Monitoring and Evaluation • Request and release of funds and supplies; • Joint implementation, assurance activities and progress reporting; • Reprogramming; • Refunding.

4 Reporting and Phase-out • Evaluation; • Audit; • Closing;

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A.2.2 RISK ASSESSMENT OF POTENTIAL PARTNERS’ CAPACITY 1. Risk assessment is considered in line with UNICEF’s commitment to Enterprise Risk Management7, and to facilitate the management of risks. Risk assessment provides a means for the identification and management of internal and external events and circumstances that could affect the achievement of planned results and management objectives. 2. Prior to entering into a partnership, UNICEF undertakes capacity reviews to develop a risk profile and capacity development plan for each partner (see T6: Capacity Development and Status Plan). Generally, the capacity reviews covers risks in the three areas: a. Financial management capacity, b. Programmatic capacity, and c. Supply management capacity.

3. Risks identified through the financial capacity reviews are used to determine the choice of appropriate cash transfer modality and procedures, draw attention to areas that may require support for capacity development, and outline the scope and frequency of assurance activities (i.e. programmatic, monitoring and evaluation,

management and coordination activities) that will be conducted during programme implementation. 4. The estimated annual amount of funding a partner will receive from UNICEF and/or other UN Agencies is used to determine the scope of financial capacity review with a full, outsourced micro-assessment8 if cash/ supply transfers will be greater than USD 100,000 per year. 5. At the beginning of each Country Programme or prior to entering into new partnership all the GPs needs to be reviewed in the areas of Financial, Programmatic and Supplies. Their capacity building plans with assurance plan duly signed by GP and UNICEF must be attached with their respective Multi-year Work Plans and corresponding project document.

A.2.3 FREQUENCY AND TIMING OF CAPACITY ASSESSMENTS 1. Capacity/risk assessments are mandatory under the HACT framework and are undertaken once during the duration of the Country Programme, or when warranted due to significant changes in the programme or partner’s capacity. However, they need not be duplicated/repeated if the GPs’ capacities have already been vetted and past

7 http://intranet.unicef.org/pd/pdc.nsf/f983eca69fad0f9285256c760051e9bf/1d6d9c975906603e852575c2007438df?OpenDocument (for UNICEF staff only) 8 Micro (Financial Capacity) assessments will be done by a private, professional company for expected cash transfers of USD100,000 per year per partner; for under USD 100,000 per year it will done by a trained team of UN staff.

HANDBOOK FOR CASH AND SUPPLY TRANSFERS TO GOVERNMENT PARTNERS

A. GUIDING PRINCIPLES

performance analysed within the current programme cycle by another UN agency. UNICEF’s Chief of Operations may exceptionally approve the undertaking of a second microassessment, upon request from the Chair of a UNICEF Assurance Committee, if there is reason to believe that the partners’ financial management capacities have significantly changed, and minimum conditions are met.

financial management capacity. In such cases, UNICEF must assume that the partner has “high programmatic, supply and/or financial management risk’ until a programmatic, supply and/or financial management assessment indicates otherwise.

4. In cases where it is not possible or practical to complete these assessments before transferring funds and/ or supplies, the staff member pro2. The three assessments must be done posing the partnership will prepare a prior to a funds and/or supply transfer Note for the Record to be submitted to a GP. This is to the partnership particularly appliofficer. The NFR cable in situations should provide the A GP scoring ‘unsatisfactory’ of rapid-onset rationale for the postratings in assurance activities emergency and ponement based on implies that UNICEF needs to upon approval by a consideration of increase activities and expendithe Representathe risks, potential ture on capacity development tive or his/her benefits and other for financial, supply and progdesignate. Supply relevant factors (such ramme management; to immediassessment need as emergency respately reduce risks, consider not be done if the onse), and specify a using other partners for high MYWP with GPs timeline for their risk activities until the does not include eventual compleGP’s capacity improves. procurement and/ tion. or management of supplies. 3. If risks associated with delayed programme implementation are high (e.g. rights to survival, education and protection of children and women are threatened), then UNICEF may consider funding a request prior to conducting the assessment of the GP’s programmatic, supply and/or

A.2.4 ROLES AND RESPONSIBILITIES 1. UNICEF’s assurance committees play an important assessment role in capacity reviews. Assurance committees exist at federal and provincial office levels and are comprised of finance,

9 This applies where consideration is being made to review the risk level of a GP/CSP from ‘High/Medium’ to ‘Low’ Risk. Minimum requirement will include two spot-check reports with ‘Strong Internal Controls’ rating and 100% implementation of the capacity development plan.

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supply and programme staff. Assurance committees are appointed by the Representative or his/her designate. Their members must be properly trained. At all times each office must maintain sufficient members so that the time and work is not too burdensome for each member and so that there are no delays in implementation while GP waits for an AC team visit. 2. If a UNICEF Provincial office needs support from the country office to carry out a risk-assessment, then a request should be channelled through the Federal Assurance Committee chair.

3. At the time of assessment/review, a letter will be written by UNICEF’s programme staff to the designated Work Plan partner, with the Work Plan signatory in copy (if different from working partner),10 requesting them to nominate a staff member to accompany UNICEF’s assurance team. If Work Plan’s signatory does not nominate any staff then assessment can be done by UNICEF’s assurance team. TABLE 1 is a summary of the frequency, scope and responsibilities for undertaking risk assessments of partners, with detailed explanations on components and procedures involved.

TABLE 1: Summary – Capacity Review of Partners

Review Type

Scope

Frequency

Responsibility within UNICEF

Programme Capacity Review

For all partners, mandatory technical review of the GPs capacity to implement the programme

As required and only once during the life of the CCPAP

Assurance Chair will decide which relevant programme staff from Assurance Committees, or from one of the other UNICEF11

Financial Capacity Review

For all partners, assess ment capacity of GPs

As required and only once during the life of the CCPAP

Partners who will receive up to USD 100,000 UNICEF Assurance Committee and relevant

tool such as that provided in T3. Partner who will receive USD 100,000 per annum or more from UNICEF and/or jointly with other UN Agencies will be financially assessed by an outsourced firm deputed by UNICEF.

TABLE 1 Continued on page14 10 UNICEF MYWPs usually have high level signatures under which multiple Government departments will receive cash transfers. 11 Partnership officer will coordinate all assurance activities for other offices.

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A. GUIDING PRINCIPLES

TABLE 1 Continued from page13 Review Type

Scope

Frequency

Responsibility within UNICEF For GPs that involve transfer of more than USD 100,000, or in cases where the combined value of transfers with other UN agencies is more than USD 100,000 per year (or an amount established by the UN HACT assessment will be reviewed by an outsourced

GP has an on-going partnership with UNICEF for under USD 100,000 and there is an expected expansion of the scope within the current programme, or the GP is negotiating a new partnership with another UNICEF Section that will bring the total amount to above USD 100,000 that UNICEF individually or jointly, with other UN agencies (UNDP, UNFPA and UNICEF), will contribute to that GP. Supply and Logistics Assessment

The Supply Assessment has two sections: procurement and logistics (storage, distribution, etc.). The procurement part is only applicable for partners who will be doing procurement with funds from UNICEF. The logistics part is compulsory.

Whenever there is a supply component in the partnership agreement

UNICEF Assurance Committees and relevant supply staff from UNICEF Islamabad or from

Assurance Committee will review the partnerâ&#x20AC;&#x2122;s procurement capacity and determine the maximum value of procurement for each year. Chief of operation will finally authorise that limit.

If there is agreement that the partner will locally procure over USD 5,000 in supplies themselves, they need special permission from the UNICEF Chief of Operations.

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A3. CAPACITY DEVELOPMENT PLAN (PROGRAMME, FINANCE AND SUPPLY) 1. UNICEF is accustomed to identifying programme delivery capacity gaps and to including activities such as capacity development for analysis, policy making, strategy & operational planning, and service delivery. Risks identified through the capacity reviews must be recorded in a Capacity Development and Status Plan (T6) that includes actions to be taken, funds to be used and by whom, and a timeline. This plan should be completed and signed by UNICEF and the partner. Primarily, the responsibility to maintain sound management systems and to redress programmatic or operational capacity gaps lies with the GP. However, UNICEF and/or other UN agencies that may be working with the GP, should contribute financially or technically towards partner system strengthening. 2. Primary responsibilities are as follows: • Programme Specialists - relevant focal staff for the partnership, jointly with GP staff, develop the assurance and capacity development plan; undertake programmatic monitoring as agreed in assurance plan; • Assurance Specialists - provide technical advice as necessary;

HANDBOOK FOR CASH AND SUPPLY TRANSFERS TO GOVERNMENT PARTNERS

• Assurance Committees – give regular updates of the assurance plan and capacity development, undertake spot-checks, monitor the implementation of capacity development activities, track progress and ensure that the status column in the capacity development plan is always up to date. Ideally, this is a shared responsibility with Government staff.

Tracking of progress should be included in the Multi-year Work Plan and Project Documents as a line item under capacity development for systems strengthening.

A. GUIDING PRINCIPLES

A4. VALIDITY OF CAPACITY REVIEWS A.4.1 GEOGRAPHIC VALIDITY 1. Government Partners: Risk assessments undertaken for GPs at provincial level will be valid for the provincial department and for all its units & sub units within the jurisdiction of the provincial government department, provided that UNICEF will channel all cash disbursements/liquidations and supplies to the districts only through the respective provincial department. However, in exceptional circumstances (such as emergencies) funds can be transferred directly to district government, subject to the approval of provincial work plan’s signatory and Chief of Field Operations. In these conditions, the provincial department’s

assigned risk will be considered for the funds and/or supplies transfer.

A.4.2 PROGRAMMATIC VALIDITY 1. If there is a Government partner that is shared12 by different UNICEF programme sectors, the relevant programme staff should coordinate to perform one multi-sector programme assessment in order not to burden the GP. A GP assessed to have good capacity in one programme area (e.g. WASH) may not necessarily have any capacity in another programme area (e.g. Education). Therefore, the multisector capacity assessment should cover each programme area comprehensively.

A5. SUPPLY PROCEDURES STANDARD PROCEDURES FOR GPs UNICEF and the GPs should develop a detailed supply plan at the work planning stage (or shortly thereafter). However, the following restrictions should be noted, irrespective of the timing for developing supply plans:

1. Equipment: • The following Communication equipment cannot be purchased: -Satellite Phone -HF radio -VHF for vehicles; • No loan of UNICEF vehicles is allowed (donation is possible where it can be justified, or GP can hire a vendor from

12 An example might be NDMA, PDMAs, FDMA

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justified, or GP can hire a vendor from the competitive market for short-term activities); • IT equipment: May only be provided through agreement of more than six months duration, for duration of less than six months, any IT equipment required should be rented; • The GP is responsible for equipment maintenance and insurance during the period of the partnership. • The GP must not charge rental cost of its owned vehicles or any other equipment and building/premises.

2. Supplies and Services: • All Supplies (standard items) should be procured by UNICEF, however, the GP can locally procure non-standard items directly through a documented competitive bidding process: less than USD 5,000 permitted per GP within each partnership agreement. • Direct off-shore procurement from suppliers outside of Pakistan is not allowed (if funded by UNICEF). • Local procurement over USD 5,000 without permission from the Chief of Operations or his/her designate as per the supply assessment and recommendations of the Assurance Committees are prohibited. • Rules and regulations for procurement of all services should be observed.

3. Workflow: • UNICEF and the GP decide on supply requirements at the partnership development stage. • UNICEF reviews/endorses the list of

HANDBOOK FOR CASH AND SUPPLY TRANSFERS TO GOVERNMENT PARTNERS

supplies required to achieve the programme results and it is incorporated in the supply plan of the partnership agreement. • Individual requests for supplies are then made as per the supply plan through letter/email requests during project implementation. These requests should always include a distribution plan for the supplies, in order for a release order to be issued by UNICEF.

4. GPs are not permitted to procure the following supplies using funds received from UNICEF (irrespective of value of procurement or location of supplier): a. Human vaccines; b. Antitoxins/globulins; c. Anti-venom; d. Tuberculin/sensitins; e. Auto-disable syringes; f. Re-use prevention featured (RUP) syringes; g. Safety boxes; h. Pharmaceuticals; i. Therapeutic food; j. Supplementary food; k. Salt iodisation supplies; l. HIV-AIDS diagnostic and monitoring equipment; m. Rapid Diagnostic Test Kits, including for HIV/AIDS, Hepatitis, Malaria, etc.; n. Drill rigs and associated high value equipment; o. Ground water survey measuring equipment, e.g. resistivity meters;

A. GUIDING PRINCIPLES

p. Non-chlorine based water treatment products, e.g. additives based on silver oxide, copper, etc.; q. Cold chain equipment, including solar powered refrigeration systems, cold and freezer rooms, cold boxes, vaccine carriers, ice packs, refrigerators and freezers;

Additional Guidance: Supply Manual: Chapter 03 - Supply Planning Section 01: Overview of Supply Planning (12/19/2011)13

r. Long Lasting Insecticidal Nets (LLINs) and insecticides.

FIGURE 3:

List of supplies that Government Partners are NOT permitted to procure using funds received by UNICEF Human vaccines

Safety boxes

Rapid Diagnostic Test Kits

Antitoxins/ globulins

Anti-venom

Tuberculin/sensitins

Pharmaceuticals Therapeutic food Supplementary food

Drill rigs

Ground water Non-chlorine based survey measuring water treatment equipment products

Auto-disable syringes

RUP syringes

Salt iodisation supplies

HIV-AIDS diagnostic and monitoring equipment

Cold chain equipment

LLINs and insecticides

13 http://intranet.unicef.org/Policies/DHR.nsf/6203f70108ece1f685256720005e2bfe/80ad21a455409236c125796b00307c13?OpenDocument (for UNICEF staff only)

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HANDBOOK FOR CASH AND SUPPLY TRANSFERS TO GOVERNMENT PARTNERS

PROGRAMME IMPLEMENTATION ARRANGEMENTS B.1 Formalise Partnership with Government Partners B.2 Multi-Year Work Plan (MYWP)

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B.1 FORMALISE PARTNERSHIP WITH GOVERNMENT PARTNERS 1. Partnership between UNICEF and a GP is formalised through the signing of a programme work plan. This could be an IR work plan or a sub-component of the IR work plan that is specific to the GP. This work plan is the basis for all funds disbursements and direct payments. Details of activity schedules, timelines, responsibilities, budget elements and other operational details, common practices and shared standards may be spelt out in a Project Document (T24)14 signed by the relevant Section Chief or CFO when appropriate. Project Documents can also be used to elaborate details of activities including itemised budgets and responsibilities in signed work plans15 with Government. Funds Authorisation and Certificate of Expenditure (FACE) forms (T16) are then used to request UNICEF for funding and to report on related expenditure. 2. It should be noted that in some contexts, GPs may not wish to have a formal partnership with UNICEF; this practice is accepted, as the lack of a work plan directly signed with GP does not prevent broader coordination, collaboration, partnership and strategic

alliance.16 In such situations, a Project Document may be the most appropriate form of partnership. A PD could be used to establish partnership if, for instance, a GP seeks to partner with UNICEF in order to strengthen joint advocacy around shared goals and the partnership does not involve the transfer of resources.

UNICEF will not disburse cash to Government Partners whose role will exclusively be that of Administrative Agents.

3. A PD can also be used for agreed assurance activities at the beginning of partnership between the Government and UNICEF. Please see FIGURE B.1 on page24 for the process flow of Government Partnerships

14 A Project Document is particularly useful when a programme work plan involves multiple GPs implementing the activities. 15 UNICEF Pakistan uses Multi-Year Work Plans that â&#x20AC;&#x2DC;roll overâ&#x20AC;&#x2122; from one calendar year and government fiscal year to another year, with necessary, agreed adjustments based on Mid-Year and Annual Reviews. 16 Provided that the partnership will contribute to the achievement of an IR and activity(ies) specified in a signed work plan.

HANDBOOK FOR CASH AND SUPPLY TRANSFERS TO GOVERNMENT PARTNERS

B. PROGRAMME IMPLEMENTATION ARRANGEMENTS

B.2 MULTI-YEAR WORK PLAN (MYWP) 1. A standard template for the work plan narrative and budget has to be used (see T26). 2. The work plan is the basis for all funds disbursements (cash, reimbursement or direct payments) and supply distribution. None of these are possible without endorsement/signing of the work plan by both the GP and relevant UNICEF Section. 3. A well-articulated work plan facilitates timely submission of requests, release of funds, follow-up on utilisation and liquidations as well as montoring of programme implementation. 4. At this stage, UNICEF can develop a PD with Government (with more operational details). PDs are only used as a tool for operational details not included in the MYWP – otherwise no additional documentation is needed. 5. Process and timeline for development of Work Plans: The Government’s fiscal year and planning cycle runs for one year starting 1st July of one year, through by 30th June of the next. In contrast, UNICEF’s planning and

budgetary cycle runs on a calendar year - from 1st January to 31st December. UNICEF has aligned its planning cycle with that of Government and as of 2013, all work plans will be developed with activities and budget according to the Government’s planning and yearly fiscal cycle.

UNICEF will not cover the cost for Government officials such as salary ‘top-ups’. Only exceptional basis and for short period of time, the UNICEF Representative or designate may approve payment.

Please see TABLE 2 on page 23 for a complete list of Programme Management Responsibilities for HACT with Government Additional Guidance: PPP Manual Chapter 4: Programme Implementation and Management Section 4.2: Work Planning17

17 http://intranet.unicef.org/dpp/PPPHandbook.nsf/7bcc524d5e5c8df98525770b00743e5e/31f96936d10918df852578dd000ac000?OpenDocument (for UNICEF staff only)

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TABLE 2: Programme Management Responsibilities for HACT with Government

Entity

Responsibilities

GoP Federal Level Sectoral Departments

• Delivery of activities and achievement of results indicated in their respective work plans, for activities to be implemented at Federal level. • Follow up, monitoring and evaluation of the implementation of sector work plan activities initiated at Federal level and implemented in Province and District • Providing strategic guidance and leading the preparation of Multi-Year Work Plans (MY WPs also referred to as Rolling Work Plans) for the respective sectors at all levels, at the beginning of each year, in consultation with their regional counter parts • Providing strategic guidance and technical assistance to provincial and district level partners as required • Federal institutions mandated for emergency situations are responsible for coordinating emergency response activities and mobilising additional resources required to respond to emergencies that may have impact on the livelihoods of women and children

GoP at Provincial level

The provincial oversight structures build on both the extensive consultations held in preparation of the OP-II, which resulted in broad provincial ownership of its priority and outcome areas as well as existing agency partnerships and on-going arrangements. Clear alignment of the programme management structure with provincial systems and processes will ensure priorities within the larger agreed framework. GPs at the provincial level have the following responsibilities: to determine programme priorities and in collaboration with UNICEF’s programme section, prepare MYWPs for their respective sectors at provincial level. • In collaboration with UNICEF’s programme sections, provide strategic guidance and technical assistance during the preparation of programme work plans by GP in districts implementing UNICEF-assisted projects within each respective Province. This will be within a timeline that conforms to the Government’s planning calendar. • Co-sign on the WPs for respective sectoral departments of districts implementing UNICEF activities in the respective Province. • Compile district sectoral GP requests and submit quarterly advance requests and penditure (FACE) form, based on the approved WPs. Each FACE shall be a consolidated request for funds to cover WP activities scheduled for the quarter by ALL districts within • Receive funds from UNICEF on behalf of sectoral GPs at district level, and: • Transfer the funds to respective districts according to the quarterly activity plan, using • Follow-up with districts to ensure receipt of funds and their subsequent actions. basis using FACE for all UNICEF assisted programmes in the province (including districts). • Conduct periodic district monitoring visits (at least one visit every quarter) to follow up • Coordinate mid-year and annual reviews of all programmes implemented at provincial and district levels and, jointly with district GPs; prepare and submit reports to UNICEF, highlighting results and challenges.

TABLE 2 Continued on page24

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B. PROGRAMME IMPLEMENTATION ARRANGEMENTS

TABLE 2 Continued from page23 Entity GoP at District level

Responsibilities • Preparation and implementation of sectoral WPs in collaboration with UNICEF’s programme sections and whenever applicable, with Provincial Sectoral representatives. This shall entail consultative processes that engage all stakeholders (including • Preparation of quarterly requests using FACE forms and submission to the sectoral focal point at provincial level to access funding from UNICEF. • Delivery of the results indicated in the respective sectoral WP’s using sound proagreed upon standards and timeframes.

UNICEF Programme Sections (Federal) and Provin-

• Facilitate work planning and signing of WPs • Ensure alignment and coherence of Federal, Provincial and District work plans with programme priorities • Support in procurement of goods and services as required based on approved work plans • Provide technical assistance to ensure achievement of WP results • Organise spot checks and monitoring visits (jointly with assurance team members and provincial level focal staff) to provinces and districts • Conduct programmatic assessments as required, with special emphasis on need, these assessments should identify lessons learnt and utilise the opportunities created, as a result of the devolution of power, for the smooth delivery of services and accountability of resources allocated for use at provincial and district levels • Access and apply international knowledge, networks and latest technology as relevant to programmes • Support in identifying lessons learned and best practices across the globe • Support in identifying and facilitating training activities, including fellowship, short-term training and study tours, organise experience-sharing visits among GPs or among districts within (and beyond) a province on best practices and lessons learned • Coordinate and facilitate the auditing of programmes as per HACT

FIGURE 4: Process Flow - Government Partners • Prepare Programme Strategy Documents • Identify Programme Priorities • Identify Government Partners (GPs) • Capacity Assessment > Type of Capacity Review / Risk Rating

Approve Multi-Year Workplan (Optional Project Documents)

Funds and/or Supplies involved?

Choice of Cash Transfer Modality: • Direct Cash Transfer • Reimbursement • Direct Payment

FACE Implementation:

Yes

• Accounting/Liquidation • Monitoring & Assurance Activities • Reporting, Evaluation & Phase-out • Audit (where applicable)

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HANDBOOK FOR CASH AND SUPPLY TRANSFERS TO GOVERNMENT PARTNERS

PROGRAMME IMPLEMENTATION STEPS AND PHASE-OUT C.1 Funding Modalities and Cash Disbursement C.2 Disbursement and Receipt of Funds C.3 Accounting and Financial Records C.4 Assurance Activities, Monitoring and Reporting C.5 Reporting and Evaluation C.6 Phase-out and Termination of Partnership

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Steps: 1. Implement activities as per work plan (FACE Requests, Liquidation, Reprogramming and Refund) 2. Conduct assurance activities (programmatic and supply monitoring, spot-checks and auditing) 3. Prepare reports and follow-up on documented issues and recommendations 4. Conduct mid-year and annual reviews; large projects may require more frequent formal reviews e.g. quarterly 5. Close-out (reports, evaluations and audits)

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C. PROGRAMME IMPLEMENTATION STEPS AND PHASE-OUT

C.1 FUNDING MODALITIES AND CASH DISBURSEMENT 1. Risks identified through a review of the financial capacity of a partner, are used to determine the choice of appropriate cash transfer modality and procedures, the scope and frequency of assurance activities, and the required capacity strengthening activities. The Cash Transfer Modality depends on the risks identified in TABLE 3. 2. Three cash transfer modalities are available under these guidelines: • Direct Cash Transfers: where funds are provided to Government Partners for immediate use (within a period of three months) to implement agreed upon programme activities, as stipulated in the FACE form. • Direct Payments: where payments are made directly by UNICEF to vendors and other third parties, providing goods or services for agreed upon programme activities upon request, on behalf of the partner and following the completion of the activities. • Reimbursements: where funds are provided to partners for certified exp-

enditures incurred, for agreed upon programme activities, as stipulated in the FACE form.

3. The request for funds and supplies must be consistent with the work-plan activities, timeline and budget. The detailed budget break-down in accordance with the established banking procedures and modalities determined by the level of risk identified in the financial capacity review. 4. UNICEF will transfer cash on a quarterly basis (every 3 months) in response to written requests from GPs using the Funding Authorisation and Certificate of Expenditures (FACE) form (irrespective of the method of cash transfer that will be used). Requests should include a detailed budget with itemised cost estimates in accordance with the procedures established for GPs, programme work plans or project documents (where applicable) within the parameters of the modalities determined by the level

TABLE 3: Cash Transfer Modalities based on Risk Levels

Level of Assessed Risk Cash Transfer Modality High

Medium

Low

Direct Cash Transfer

Yes

Direct Payment (to a 3rd party)

Yes

Reimbursement

Yes

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of risk identified in micro-assessments. 5. Ideally all quarterly GP district funding requirements for activities agreed upon in signed work plans should be consolidated in a FACE submitted to UNICEF by the Provincial Government department. 6. UNICEF will transfer supplies and equipment to GPs, based on written requests and as per the amount and breakdown of supplies set out in the detailed supply plan. GPs will use the same FACE form to report on the utilisation of cash provided. Funds requests should be submitted to UNICEF at least fifteen days prior to the commencement of activites. 7. UNICEF and the GP will undertake monitoring, assurance and oversight of programme implementation as outlined in the work plan. 8. UNICEFâ&#x20AC;&#x2122;s rules do not allow transferring funds or supplies to individuals. All disbursements shall always be to government-endorsed accounts at federal, provincial and district levels in favour of Principle Accounting Officer in their designated government accounts. At a minimum, GPs should have an account in government banks, in the name of department/institution and should be managed by a Drawing and Disbursement Officer (DDO) and another key staff of the department/ institution.

HANDBOOK FOR CASH AND SUPPLY TRANSFERS TO GOVERNMENT PARTNERS

9. All Government departments will be required to fill Vendor Master Data (T27) form along with Bank Information Form (T13), duly signed by the Partner, Bank and UNICEF requested staff member. 10. As approved by the UN country team, all the government officials will be entitled to the standard UN DSA (Daily Sustainance Allowance) rate for domestic travel when UN/UNICEF invitation is addressed on their name. All international travel rates for government officials will be subject to UNICEF Chief of Operationsâ&#x20AC;&#x2122; approval. For the UNICEF funded projects, government department/institute will charge government rates for monitoring the activities in field and travel related to accounts review. 11. Government departments are bound to follow the government rules to undertake any activity and related transaction for UNICEF funded projects. 12. Government departments/institutes are only allowed to make all their project budgets and activities breakdown in Pak Rupee and subsequently fund requests on FACE must be in Pak Rupee.

C.1.1 FACE SIGNATURE REQUIREMENTS 1. The signatures on the FACE Form should be as follows:

C. PROGRAMME IMPLEMENTATION STEPS AND PHASE-OUT

• GPs: One signature by the GP Programme Manager responsible for implementation of the work plan. This can also be done by his/her designate, keeping UNICEF informed through

Deface all original invoices with stamp: “PAID from UNICEF fund”. 1. The GP will receive an automated email message sent from a UNICEF address with the subject ‘Notice of Payment #xxxxxx” when a bank transfer of the funds is made. UNICEF Finance Section should ensure that the relevant programme staffs receive a copy of this email. 2. The relevant UNICEF programme staff should also send a confirmation to the GP with the following documents attached: a. A formal Release Letter outlining the terms of the disbursement as per above and specifying (as per the ‘Payment Advice’) the date on which the three months for utilising and reporting back for the funds provided will expire. b. Scanned version of approved FACE form (amount approved may not be the same as amount requested). c. Scanned version of detailed budget breakdown (if corrections were made by UNICEF to conform to the original work plan budget). d. A copy of UNICEF’s ‘Payment Advice’.

formal communication. • UNICEF: Four different UNICEF staff (PA-SPA, Programme Officer/Specialist, Chief/Dep. Rep./Rep., Operations/ Finance) will sign the FACE form.

C.2 DISBURSEMENT AND RECEIPT OF FUNDS activities upon request, on behalf of the partner and following the completion of the activities. • Reimbursements: where funds are provided to partners for certified expenditures incurred, for agreed upon programme activities, as stipulated in the FACE form.

3. Payment Receipts: All disbursements made by cheque or cash require a written acknowledgement of receipt by the payee for the actual amount paid. Partners who fail to submit official receipts will not receive further cash assistance from UNICEF until the receipt is submitted. Exceptions: a. Returned cheques can serve as receipt when payment is made by cheque. b. DCTs under HACT made to a bank account, provided by an implementing partner’s designated official/s authorised to give the account details, requires no written acknowledgement of receipt for the amount transferred. There is however a risk that account details

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provided by the partner are not accurate. This risk will be managed by requiring partners to acknowledge cash receipts in subsequent FACE forms. c. Payments made electronically to a vendor’s bank account (including reimbursements and direct payments

C.3 ACCOUNTING AND FINANCIAL RECORDS 1. Implementing partners use the FACE form to report on the utilisation of direct cash transfers. 2. The reporting timeline is based on the date of the payment or issuance of the direct cash transfer or the ‘DCT issue date’. 3. Partial reporting should be received within three months after direct cash transfer and full utilisation report within six months after direct cash transfer. 4. If report on the full utilisation has not been received within six months of the DCT issue date, no further DCTs will be made to the partner. 5. Basis for liquidation: The approved FACE form confirming implementation of the activities and utilisation of cash resources.

under HACT) designated by the vendor’s authorised official require no written acknowledgement of receipt. Similarly, refunds made to donors electronically into a designated bank account require no written acknowledgement of receipt. (Reference: UNICEF Financial and Admin policy #518)

TIPS for FACE Form • The FACE form should be used for requesting and reporting funds. • A new FACE form should be used whenever there is a change in the modality of funding. • Partners should not use the FACE form to request for supplies – this should be done in a letter to UNICEF. • Preparation of FACE forms requires constant consultation between UNICEF and the partner so that agreement is reached on all details prior to the partner submitting the signed hardcopy. This will minimise the return and re-submission of documents. • FACE should contain the itemised cost estimates (ICE) for each activity (for the quarter) as reflected in the agreed budget.

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C. PROGRAMME IMPLEMENTATION STEPS AND PHASE-OUT

6. Liquidation process: • Programme Specialist/Programme Assistant: > In VISION, creates the ‘reported utilisation’ type liquidation document including the liquidation amount and a brief description, and attaches a scanned copy of the approved FACE form

similar activity within the same work plan, consistent with the purpose and timeframe of the work plan and funding source. • The re-programming agreement must be made in writing and indicate the specific inputs, details and schedules for the supported activity(ies).

• Programme Specialist/Section Chief: > Reviews the liquidation document and the completeness and appropriateness of the approved FACE form > Approves the liquidation document and notifies the Operations Manager/Finance Officer

• Chief of Operations/ Finance Officer > Reviews the liquidation document for completeness and accuracy > Checks that the liquidation document is type ‘reported utilisation’ > Verifies the liquidation document in VISION

7. Funds that have been disbursed but not utilised by the partner may be reprogrammed for a similar activity within the same WP, consistent with the purpose and timeframe of the funding source or it may be refunded. These two mechanisms are described in more detail below.

C.3.1 REPROGRAMMING 1. Reprogramming may be considered following the completion or cancellation of activities but not delayed implementation. • Direct cash transfers may only be reprogrammed once. • The unused balance of a direct cash transfer may be reprogrammed for a

For direct cash transfers funded by Other Resources (Regular or Emergency), reprogramming may require prior consultation within UNICEF and/or advance approval from the donor. 2. There are two scenarios for reprogram ming: • the GP may indicate on the FACE form that a request for reprogramming of unused cash resources has already been made and agreed upon - in which case there is no need to report completion of activities with unused funds. • the GP may initially advise UNICEF of its intent to return and then subsequently request reprogramming of unused cash resources - in which case UNICEF will have liquidated the cash transfer (by refund) and recorded as receivable from the GP which must be reversed.

3. Where all or part of a DCT is reprogrammed, the date which is used to determine the period for which

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the DCT is considered ’outstanding’ is changed from the date of the original issuance (or the ‘DCT issue date’) to the date of the reprogramming. This is also known as ‘resetting the ageing clock’ of direct cash transfers.

Global guidance requires the establishment and monitoring of variations of the overall budget. However, given the programming environment in Pakistan, this is done at the level of single budget inputs/lines. GPs and CSPs can under- or over-expend any single budget input/line by up to 20%, 20% provided the approved budget in the FACE used to disburse the funds remains the same.

4. Basis for liquidation of reprogrammed funds: The approved FACE form where the GP indicates that activities have been completed and requests for reprogramming of the unused cash resources from the original DCT.

C.3.2 REFUNDING

to UNICEF. UNICEF records a receivable in respect of the refund when the Government Partner notifies UNICEF using the FACE form. 2. Basis for liquidation of a refund: The approved FACE form or official letter which provides information on the unused cash resources and the record of the deposit/incoming payment of the refunded amount.

All GPs shall keep the partnership related records for five years. These documents/records should be available for UNICEF staff or any persons/party/firm on UNICEF’s behalf.

Additional Guidance: UNICEF Financial and Administrative Policy 5: Cash Disbursement, Supplement 3 on Cash Transfers (HACT), Jan 201219

1. On completion or termination of the programmatic activity for which a DCT was made, any unused balance of cash resources must be refunded

19 http://intranet.unicef.org/dfam/dfamsite.nsf/550052218d0a08fa852571740077b4dd/f3af7cda841589c5852579660074895b?OpenDocument (for UNICEF staff only)

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C. PROGRAMME IMPLEMENTATION STEPS AND PHASE-OUT

C.4 ASSURANCE ACTIVITIES, MONITORING AND REPORTING C.4.1 ASSURANCE ACTIVITIES 1. UNICEF and GPs will conduct programmatic monitoring of activities supported by UNICEF cash and supply transfers and where feasible, use approaches that involve community and enable women and children to benefit from the process. This will be paired with the undertaking of financial assurance activities. 2. For each GP, the initial scale of assurance activities will be guided by the financial risk rating in the capacity review and the magnitude of the cash transfers disbursed to that partner. The results of the assurance activities may

lead to changes in the procedures and modalities for disbursing cash, and the type and frequency of future assurance activities. The strongest assurance activities will be directed to GPs with the weakest financial management capacity. 3. TABLE 4 summarises the types of assurance activities that can be undertaken. In addition, UNICEF country office has identified seven sources of assurance information. Staff members are expected to utilise information collated from all these sources in monitoring the implementation of all agreements with GPs. 4. In addition to assurance activities,

TABLE 4: Types of Assurance Activities Level of Assessed Risk High Financial Spot-Checks Programmatic Monitoring (expressed as monitoring of activities costing the indicated % of the annual amount transferred to the GP, and should include monitoring of at least one activity in each Key Result Area)

Scheduled Audits

Medium

Low

3/year

2/year

1/year

30%

25%

20%

10%

to take place at least once in a programme cycle (in this case, between 2013 - 2017), for any implementing partner who has or is expected to receive more than USD 500,000 from UNICEF (and/ or combined with other UN agencies) during this period. The UN HACT Team in consultation with the Government will determine the modalities for undertaking these audits for GPs.

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capacity building as outlined in the Capacity Development and Status Plan (T6) is undertaken to address weaknesses identified in the Capacity Reviews. Capacity building is undertaken for risks identified as low, medium, significant or high. Although ACs are responsible for conducting capacity reviews exercise and update the Capacity Development and Status plans, they are not directly responsible for the capacity building of partnersâ&#x20AC;&#x2122; systems. 5. UNICEF and GP staff is responsible for incorporating monitoring results in annual and mid-term reviews and

plans for future programming. Monitoring results also helps determine what evaluations and studies need to be conducted. 6. Monitoring and oversight of funded activities (e.g. in terms of coverage, quality, timeliness and output) offers an opportunity for essential reality checking on implementation. For programmes with major supply components, this involves the systematic tracking and monitoring of the delivery and end-use of supplies. 7. The programmatic monitoring is based on percentage of the total amount of

FIGURE 5: Seven sources of assurance information

Partners Assessment

IPs assessment on Financial - Programmatic - Supply

Assurance Specialist

Assurance Specialist involvement to guarantee compliance

Oversight

Oversight Committee to analyze and review documents case to case basis and recommend on the base of the Risk Mitigation Plan

Assurance Team

Assurance Team realising periodic spot-checks and to monitor Risk Mitigation Plans implementation mainly on Finance Programme assessment by sectoral experts and supply monitoring by logistics experts

3rd Party Monitors

Audits

lists and guided by PM&E based ongoing activities Regular audits as per HACT modality and special audits when concerns have been raised

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C. PROGRAMME IMPLEMENTATION STEPS AND PHASE-OUT

the transfer of funds. What activities will be monitored is decided in coordination with the relevant Programme Officer/Specialist and the AC. It could be done by a 3rd party in the context of high security contexts. 8. UNICEF reserves the right to conduct periodic spot-checks, scheduled and special audits to ensure capacity development plans are in place and addressed. Financial spot-checks are conducted by the finance staff of UNICEFâ&#x20AC;&#x2122;s AC and when necessary, may involve UNICEF programme staff. Spot-checks should be done spontaneously and the GP does not need to be informed ahead of time.

11. A Capacity Development and Status Plan (T6) will be prepared and used to track the implementation of recommendations emanating from spot checks.

A Spot-Check is not an audit. It is an assessment of the soundness of the internal controls and the accuracy of the financial records for cash transfers by UNICEF.

9. Following the completion of the spotcheck, a report will be prepared containing: a. A summary of the findings, with the indication of risks. b. A list of transactions tested; for any exception the report should list the payment details and the nature of the exception. c. Recommendations to the GP. d. Final comments by the GP.

10. The report will be addressed to the GP with relevant other entities (e.g. Federal and/or Provincial sectoral departments of Government) copied. Other UN agencies involved in the programme will also be copied.

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C.5 REPORTING AND EVALUATION whenever possible.

Results for children are the basis for programme performance assessment.

1. Results for children are the basis for programme performance assessment: UNICEFâ&#x20AC;&#x2122;s assistance programme is part of the Government's overall development strategy for which UNICEF is accountable to the Government and to the UNICEF Executive Board. 2. During implementation, UNICEF and GP programme staff are responsible for regular reporting on progress and resource expenditures. There should be agreement on an appropriate frequency for reporting. For instance, this could be quarterly reporting depending on risk levels; in emergencies, this may mean more frequent reporting following Sudden-Onset emergencies. During chronic emergencies this may be quarterly. There is also a need to align reporting with Cluster/Sector reporting requirements

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C.5.1 PROGRAMMATIC REPORTING Besides reporting as agreed in work-plan, GP are expected to comply with donor or Federal authorities reporting, such as using the Single Report Form to share progress with UNICEF. GPs may be asked to report to UNICEF on any additional information. 1. Programmatic Standard Progress Report (T18): used to report on the progress of implementation, every quarter, when liquidating outstanding advances or requesting a new disbursement of funds according to the work plan/project document, agreed list of indicators, expected outcomes and in line with the desired results as reflected in these documents. â&#x20AC;˘ Issues arising from the interventions should, as much as possible, be documented using more than one

C. PROGRAMME IMPLEMENTATION STEPS AND PHASE-OUT

medium of reporting (photos, record testimonies etc.). • Data should be used to reflect evidence and as basis for analysis and reporting. • Report on use and effect of supplies should be maintained. The GP must keep an Inventory of supplies purchased with funds from UNICEF.

C.5.2 FINANCIAL REPORTING The certification on the FACE for the reporting of direct cash transfers requires that the GP retains for a period of five years, from the date of the provision of funds, the detailed accounting documents supporting the reported expenditures (including all original bills, invoices, receipts and any other relevant documents) and makes them available for future examination by UNICEF or its agents, if required.

1. The FACE form (T16) is used for reporting, showing amounts received and expenditures incurred. 2. The reporting timeline is based on the date of the payment or issuance of the DCT or the ‘DCT Issue Date’. 3. Reporting should be received within three months on utilisation (See exceptions under SECTION C.3.1:

Reprogramming) and within six months on the full utilisation of the direct cash transfer.

The GP should maintain a wellfunctioning audit trail and ensure compliance with the relevant rules about financial management, reporting and procurement.

C.5.3 FORMATIVE ASSESSMENTS AND EVALUATIONS 1. Formative assessments can be done at any time during the project, especially for innovative or pilot projects and should be built into the work plan. UNICEF and Partners will determine the implications of the Formative Assessment and agree on the next partnership phase (intensify, dissolve, phase-out as per the programme timeline or re-engage). 2. As a general guide, work plans activity valued at more than USD 100,000 (or a level determined by the Representative) should be the object of a summative evaluation and may benefit from other types of evaluations, as deemed necessary by UNICEF and the partner. Evaluations can also be done if requested by the Government or by a donor that is funding programme activities through UNICEF. Evaluations are conducted by independent, external consultants.

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C.6 PHASE-OUT AND TERMINATION OF PARTNERSHIP C.6.1 OWNERSHIP OF ASSETS 1. The Property Survey Board (PSB) has ultimate authority over the distribution of residual equipment and unused supplies. 2. All residual funds should be returned to UNICEF at the end of the partnership.

signed off by CFO/Chief of Section. 7. PSB is responsible for disposal of supplies, equipment or other property which have become surplus to operating UNICEF requirements or unserviceable through obsolescence or normal wear and tear. It agrees on the following means of disposal: a. Destruction

3. On completion or termination (whichever happens first) of the work plan activities, the GP will transfer either to UNICEF or in accordance with UNICEFâ&#x20AC;&#x2122;s instructions, the unused supplies and equipment provided by UNICEF. 4. Before the end of the Agreement the GP should provide UNICEF with a list of assets and their status. This includes vehicles and lT equipment and other items of this nature. 5. Province/Section prepares a disposal plan (what they want to keep) after discussion with Government. 6. A Disposal Plan is sent to PSB with accompanying documentation (i.e. request letters from the GP and

HANDBOOK FOR CASH AND SUPPLY TRANSFERS TO GOVERNMENT PARTNERS

b. Gift c. Exchange or trade-in d. Cannibalisation e. Sale

8. Unused supplies that the GP wishes to distribute over time must be articulated through a Letter of Exchange signed by UNICEF and the GP (to be submitted to PSB).

C. PROGRAMME IMPLEMENTATION STEPS AND PHASE-OUT

Additional Guidance: UNICEF Financial and Administrative Policy 7: Property Plant and Equipment Supplement No. 4: Property Survey Board 20

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T13 T16 T17 T18 T24 T26 T27 T28

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T13 T16 T17 T18 T24 T26 T27 T28

CAPACITY REVIEW: FINANCIAL (UNDER USD 100,000) Name of Implementing Partner:

Date of assessment:

Undertaken Assessment partner office address: Above mentioned address is partner;

Head Office

Last assessment risk level & date: H S M

Provincial Office

District Office

Summary of Risks related to the Financial Management Capacity of Implementing Partner Tested Subject Area (see subsequent pages for questions for each area that should be completed and summarised in these sections below) Risk Assessment (%)

Subject Area

Comments

1. Implementing Partner 2. Funds Flow

4. Accounting Policies and Procedures 5. Internal Audit 6. External Audit 7. Reporting and Monitoring 8. Information Systems

Inherent Risk

nature or operation of the Implementing Partner

Overall Risk Score (average % of 8 sub-sections) H – High S – Significant M – Medium L – Low

Next assessment due date:

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T3 CAPACITY REVIEW: FINANCIAL (UNDER USD 100,000)

Guide for scoring • This assessment has 8 subsections. • The overall score for the assessment will be the average of the percentage scored for each subsection. • The score for each question will be: 1 for yes, 0 for no and Not Applicable is not counted in denominator (not scored). • The maximum total score per subsection will be equal to the number of applicable questions (excluding N/A). • The numerical score needs to be converted into a percentage by dividing the obtained score through the maximum score possible. • The level of risk per subsection will be defined as follows: High Percentage scored

0 to 24%

25 to 49%

Medium

Low

50 to 74%

75 to 100%

Financial Management Questionnaire 1. Implementing Partner (IP) Subject Area

Yes

N/A

Remarks / Comments

1.1 Is the IP legally registered? Please note the legal status /registration of the entity. 1.2 Has the IP received resources from UN or other major bi-lateral donors in the past? Elaborate under Remarks. 1.3 Does the IP have statutory reporting requirements? Please describe. 1.4 Is the governing body of the IP independent? 1.5 Is the organisation structure appropriate for the work to be carried out under UN cooperation? Percentage Risk Assessment (Implementing Partner)

Divide obtained score by maximum score possible (excluding N/A)

Yes

N/A

Circle assessed risk for Subject Area

2. Funds Flow Subject Area 2.1 Can the entity receive and transfer funds? 2.2 Are the arrangements to transfer the funds to the entity satisfactory?

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Remarks / Comments

T13 T16 T17 T18 T24 T26 T27 T28

CAPACITY REVIEW: FINANCIAL (UNDER USD 100,000)

2.3 There were no major problems in the past in receipt of funds by the entity, particularly where the funds 2.4 In the past, entity had no any problems in the management of disbursements from a member of the UN country team? Please describe. 2.5 Does the entity have/need a capacity to manage foreign exchange risks? (if it is expected that the entity will be using funds outside the country.) 2.6 Are the counterpart funds accessed? Please explain how under Remarks. 2.7 Are payments made from the counterpart funds? Please explain how under Remarks. 2.8 If some activities will be implemented by communities or NGOs, does the entity have the necessary reporting and monitoring mechanisms to track the use of funds? Percentage Risk Assessment (Funds Flow)

Subject Area

Divide obtained score by maximum score possible (excluding N/A)

Yes

N/A

Circle assessed risk for Subject Area

Remarks / Comments

3.1 Is the organisational structure of the accountvolume? Attach an organisation chart. 3.2 Is the level and competency of staff appropriate staff, including job title, responsibilities, educational background and professional experience. Attach job descriptions and CVs of key accounting staff. 3.3 function staffed adequately? 3.4 and experienced? 3.5 procedures related to cash transfers? 3.6 staff is satisfactory? Mention the duration is remarks. 3.7 rate on vacant posts in the Remarks section

3.8 Do staff remain in their posts for a reasonable amount of time (low turn-over). Elaborate frequency of turn-over under Remarks. 3.9 counting staff? Please describe.

Percentage

Divide obtained score by maximum score possible (excluding N/A)

Circle assessed risk for Subject Area

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T3 CAPACITY REVIEW: FINANCIAL (UNDER USD 100,000)

4. Accounting Policies and Procedures Subject Area

Yes

N/A

Remarks / Comments

Yes

N/A

Remarks / Comments

Yes

N/A

Remarks / Comments

4.1 Does the entity have an accounting system that from UN Agencies, including the allocation of expenditures in accordance with the respective components, disbursement categories, and sources of funds? 4.2 Are controls in place concerning the preparation and approval of transactions, ensuring that all transactions are correctly made and adequately explained? 4.3 Is the chart of accounts adequate to properly account for and report on activities and disbursement categories? 4.4 Are cost allocations to the various funding sources made accurately and in accordance with established agreements? 4.5 Are the general ledger and subsidiary ledgers reconciled and in balance? 4.6 Are all accounting and supporting documents allows authorised users easy access?

Segregation of Duties 4.7 Are the following functional responsibilities performed by different units or persons: (a) authorisation to execute a transaction; (b) recording of the transaction; and (c) custody of assets involved in the transaction? 4.8 Are the functions of ordering, receiving, accounting for, and paying for goods and services appropriately segregated? 4.9 Are bank reconciliations prepared by someone other than those who make or approve payments?

Budgeting System 4.10 targets? 4.11 which to monitor subsequent performance? 4.12 Are actual expenditures compared to the budget with reasonable frequency, and explanations required 4.13 Are approvals from variations from the budget required in advance or after the fact? 4.14 Is there a person/function responsible for preparation and approval of budgets? Elaborate under Remarks. 4.15 Are procedures in place to plan activities, collect information from the units in charge of the different components, and prepare the budgets? 4.16 Are the plans and budgets of activities realistic, based on valid assumptions, and developed by knowledgeable individuals?

HANDBOOK FOR CASH AND SUPPLY TRANSFERS TO GOVERNMENT PARTNERS

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CAPACITY REVIEW: FINANCIAL (UNDER USD 100,000)

Payments

Yes

N/A

Remarks / Comments

Yes

N/A

Remarks / Comments

Yes

N/A

Remarks / Comments

4.17 Do invoice processing procedures provide for: Give an overall yes/no score and elaborate in Remarks. • Copies of purchase orders and receiving reports to be obtained directly from issuing departments? • Comparison of invoice quantities, prices, and terms with those indicated on the purchase order and with records of goods actually received? • Comparison of invoice quantities with those indicated on the receiving reports? • Checking the accuracy of calculations? 4.18 Are all invoices stamped PAID, dated, reviewed and approved, and clearly marked for account code assignment? 4.19 Do controls exist for the preparation of the payroll and are changes to the payroll properly authorised?

Policies and Procedures 4.20 Is there a clear basis of accounting in place (e.g., cash, accrual)? Elaborate under Remarks. 4.21 Are internationally accepted accounting standards followed? If so, which standard? 4.22 Does the entity have an adequate policies and procedures manual to guide activities and ensure staff accountability? 4.23 Do procedures exist to ensure that only authorised persons can alter or establish a new accounting principle, policy, or procedure to be used by the entity? 4.24 Are there written policies and procedures coveradministrative activities? Are these accessible? 4.25 of interest and related party transactions (real and apparent) and provide safeguards to protect the organisation from them? 4.26 Are manuals distributed to appropriate personnel?

Cash and Bank 4.27 Indicate in remarks/comments section the names and positions of authorised signatories on the bank accounts. Scoring is N/A 4.28 Does the implementing partner maintain an adequate, up-to-date cashbook, recording receipts and payments? 4.29 Do controls exist for the collection, timely deposit, and recording of receipts at each collection location? 4.30 Are bank and cash reconciled on a monthly basis? 4.31 Are all unusual items on the bank reconciliation

4.32 Are receipts deposited on a timely basis?

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T3 CAPACITY REVIEW: FINANCIAL (UNDER USD 100,000)

Safeguard over Assets

Yes

N/A

Remarks / Comments

Yes

N/A

Remarks / Comments

4.33 Is there a system of adequate safeguards to protect assets from fraud, waste and abuse? 4.34 kept up to date and reconciled with control accounts? -

4.35 sets and stocks? 4.36 policies? 21 4.37 implementation?

Please list if relevant

4.38 Has the Implementing Partner established mation, accountability, and audits in relation to the other 4.39 4.40 Are periodic reconciliations performed among the

Other

Yes

N/A

Remarks / Comments

4.41 Has the implementing partner advised employport if they suspect fraud, waste, or misuse of Agency resources or property? Percentage Risk Assessment (Accounting Policies and Procedures)

Divide obtained score by maximum score possible (excluding N/A)

Yes

N/A

Circle assessed risk for Subject Area

5. Internal Audit Subject Area

Remarks / Comments

5.1 Is there an internal audit department in the entity? 5.2 department staff is adequate? 5.3 make critical assessments? To whom does the internal auditor report? 5.4 Will the internal audit department include the activi-

5.5

21 Other offices or entities refers to sub-offices of the implementing partners and/or respective parties.

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CAPACITY REVIEW: FINANCIAL (UNDER USD 100,000)

Percentage Risk Assessment (Internal Audit)

Divide obtained score by maximum score possible (excluding N/A)

Yes

N/A

Circle assessed risk for Subject Area

6. External Audit Subject Area

Remarks / Comments

6.1 by an independent auditor? Who is the auditor? 6.2 Are there any delays in audit of the entity? When are the audit reports issued? 6.3 Is the audit of the entity conducted according to the International Standards on Auditing? 6.4 There were no any major accountability issues brought out in the audit report of the past three years? 6.5 Will the entity auditor audit the WP accounts or will a statements? 6.6 Are there any recommendations made by the auditors in prior audit reports or management letters that have not yet been implemented? 6.7 Has the implementing partner prepared audit plans? Percentage Risk Assessment (External Audit)

Divide obtained score by maximum score possible (excluding N/A)

Yes

N/A

Circle assessed risk for Subject Area

7. Reporting and Monitoring Subject Area

Remarks / Comments

7.1 7.2 statements? Are the reports prepared in a timely fashion so as to useful to management for decision making? 7.3 Does the reporting system need to be adapted to report on the RWP related expenditure? 7.4 Does the reporting system have the capacity to R progress? If separate systems are used to gather and compile physical data, what controls are in place to reduce the risk that the physical data may not synchro7.5 Does the Implementing Partner have established specify what reports are to be prepared, what they are to contain, and how they are to be used? 7.6 management?

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T3 CAPACITY REVIEW: FINANCIAL (UNDER USD 100,000)

7.7 tures with budgeted and programmed allocations? 7.8 automated accounting system or are they or are they prepared by spread sheets or some other means? Percentage Risk Assessment (Reporting and Monitoring)

Divide obtained score by maximum score possible (excluding N/A)

Yes

N/A

Circle assessed risk for Subject Area

8. Information Systems Subject Area 8.1 ised?

Remarks / Comments

8.2 reports? 8.3 Are the staff adequately trained to maintain the system? 8.4 Does the management organisation and processavailability of the data? Percentage Risk Assessment (Information Systems)

TOTAL SCORE (Average of scores for all 8 sub-sections)

S %

UNICEF Officerâ&#x20AC;&#x2122;s Name:

Title:

Signature:

Date:

Divide obtained score by maximum score possible (excluding N/A)

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Circle assessed risk for Subject Area

Overall Risk Level

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CAPACITY REVIEW: PROGRAMMATIC Partner Organisation: Partner Office Address: Undertaken Assessment partner office is:

Head Office

Provincial Office

District Office

Assessment Date: Assessment valid for programme: Tested Subject Area (see subsequent pages for questions for each area that should be completed and summarised in these sections below) Risk Assessment (%)

Subject Area

Comments

1. Project Implementation Record 2. Human Resources 3. Sustainability 4. Monitoring & Evaluations

Overall Risk Score (average % of 4 subsections) Mitigation Plan Attached

Yes

Guide for scoring • This assessment has 4 subsections. • The overall score for the assessment will be the average of the percentage scored for each subsection. • The score for each question will be: 1 for yes, 0 for no and Not Applicable is not counted in denominator (not scored). • The maximum total score per subsection will be equal to the number of applicable questions (excluding N/A). • The numerical score needs to be converted into a percentage by dividing the obtained score through the maximum score possible. • The level of risk per subsection will be defined as follows: High Percentage scored

0 to 24%

25 to 49%

Medium

Low

50 to 74%

75 to 100%

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T4 CAPACITY REVIEW: PROGRAMMATIC

1. Project Implementation Record (For an ongoing or past UNICEF or other donor project implemented by the IP) Subject Area

Yes

N/A

Remarks / Comments

1.1 In prior situation when this NGO was an implementing partner, were all activities implemented on schedule, according to the planned start and end dates? 1.2 Did project mentioned above, constantly work towards the objectives listed in the project proposal? 1.3 1.4 Were project priorities based on actual needs? 1.5 Did the project adapt to changing needs of stake1.6 Were the project implementation timelines and plans regularly updated? 1.7 Was the allocation of appropriate resources reviewed and adjusted on a regular basis? 1.8 receiving inputs from monitoring and evaluation exercises? Percentage Risk Assessment (Project Implementation Record)

Divide obtained score by maximum score possible (excluding N/A)

Yes

N/A

Circle assessed risk for Subject Area

2. Human Resources Subject Area 2.1 Selection criteria for staff are in place. 2.2 2.3 Does IP have gender sensitive recruitment policies and procedures in place? 2.4 Does IP have demonstrated ability to retain and build capacity of female staff? 2.5 Recruitment process is transparent and competitive. 2.6 mented and updated.

2.7 Staff has been trained to carry out their responsibilities. 2.8 Staff training is based on capacity, needs and strategic objectives. 2.9 Supervision occurs on a regular basis as per project proposal. 2.10 Job appraisals are performance-based and equitable.

HANDBOOK FOR CASH AND SUPPLY TRANSFERS TO GOVERNMENT PARTNERS

Remarks / Comments

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CAPACITY REVIEW: PROGRAMMATIC

Percentage Risk Assessment (Human Resources)

Divide obtained score by maximum score possible (excluding N/A)

Yes

N/A

Circle assessed risk for Subject Area

3. Sustainability Subject Area

Remarks / Comments

3.1 Are children and women part of project planning and management? 3.2 Programmatic phasing-out strategies are part of project planning. 3.3 Programmes regularly ensure that local level skills transfer takes place. Percentage Risk Assessment (Sustainability)

Divide obtained score by maximum score possible (excluding N/A)

Circle assessed risk for Subject Area

4. Monitoring and Evaluation (for an ongoing or past project implemented by the IP) Subject Area

Yes

N/A

Remarks / Comments

4.1 Indicators are developed against programme objectives. 4.2 Baseline and results/outcomes/outputs data are analyzed regularly. 4.3 Instruments/tools for data collection exist. 4.4 Are appropriate resources allocated to ensure monitoring is carried out. 4.5 Monitoring is reported on a regular basis in accordance with standardised formats. 4.6 Project sites are visited regularly. 4.7 Review meetings take place on a regular basis and 4.8 4.9 Activity reports are regularly produced and disseminated Percentage Risk Assessment (Monitoring & Evaluations)

UNICEF Officerâ&#x20AC;&#x2122;s Name:

Title:

Signature:

Date:

List of documents reviewed during assessment: 1. 3. 5. 7.

Divide obtained score by maximum score possible (excluding N/A)

Circle assessed risk for Subject Area

2. 4. 6. 8. www.unicef.org

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CAPACITY REVIEW: SUPPLY Partner Organisation: Partner Office Address: Undertaken Assessment partner office is:

Head Office

Provincial Office

District Office

Assessment Date: Assessment Valid for Procurement (up-to USD): Tested Subject Area (see subsequent pages for questions for each area that should be completed and summarised in these sections below) Risk Assessment (%)

Subject Area

Comments

1. Procurement 2. Storage and distribution of supplies

Overall Risk Score (average % of 2 subsections) Mitigation Plan Attached

Yes

Guide for Assessment The Primary objective of this assessment is to enable us to study your capacity for supply procurement, storage and distribution. This assessment has two main sections: SECTION 1: Procurement SECTION 2: Storage and distribution of supplies SECTION 1 is only applicable for Implementing Partners who intend to do local procurement above USD 5,000 funded with UNICEF resources. SECTION 1 does not apply for: • Supplies that are procured offshore (e.g. procurement from suppliers that are outside Pakistan). IPs are not permitted to procure offshore if funded by UNICEF. • Supplies mentioned in the Handbook that can never be procured by the IP with UNICEF funds (irrespective of value of procurement or location of supplier) • The overall score for the assessment will be the average of the percentage scored for each subsection.

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T5 CAPACITY REVIEW: SUPPLY

• The score for each question will be: 1 for YES, 0 for NO and Not Applicable is not counted in denominator (not scored). • The maximum total score per subsection will be equal to the number of applicable questions (excluding N/A). • The numerical score needs to be converted into a percentage by dividing the obtained score through the maximum score possible. • The level of risk per subsection will be defined as follows: High Percentage scored

0 to 24%

25 to 49%

Medium

Low

50 to 74%

75 to 100%

1. Procurement (Please go to SECTION 2 if NO procurement will be done by the Implementing Partner) Subject Area

Yes

N/A

Remarks / Comments

1.1 Does IP have an established procurement process

1.2 Does IP have approved Procurement Manual? 1.3 Procurement processes are transparent 1.4 How does IP evaluate rates of the supplies if purchased through competitive bidding process or quotation? 1.5 Does a contract award committee exist in organisation (to evaluate rates of the recommended suppliers)? 1.6 Is purchase order/work order/supply order contains all the contents in detail whether partial or full consignment is purchased and paid for and Terms & Conditions? 1.7 Does IP ever purchased supplies on behalf of any UN or International organisations as an implementing partner? 1.8 The sources use for the procurement of supplies are best in terms of quality and pricing 1.9 Does IP have any quality control of the purchased goods? 1.10 carry out procurement? 1.11 delivery inspection regardless of any commodities? Percentage Risk Assessment (Procurement)

Divide obtained score by maximum score possible (excluding N/A)

HANDBOOK FOR CASH AND SUPPLY TRANSFERS TO GOVERNMENT PARTNERS

Circle assessed risk for Subject Area

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CAPACITY REVIEW: SUPPLY

2. Storage and Distribution Subject Area

Yes

N/A

Remarks / Comments

2.1 Do IP have any permanent warehouse/storage facilities?

Building Rub hall Tin shed School Rented Size (Length__ x Wide__ x Height__ in feet)

2.2 Do IP have any project based warehouse/storage facilities?

Building Rub hall Tin shed School Rented Size (Length__ x Wide__ x Height__ in feet)

2.3 Is the warehouse properly secured? 2.4 guisher?

If no, how do you arrange delivery of supplies? Locally hired transport Transport company

2.5 Do IP have any transport facilities for delivery of the supplies?

2.6 Do IP have goods insurance policy? 2.7 Are the goods insured during transportation to the recipients? 2.8 Arrangement for loading at warehouse and unloading at destination is ideal?

Paid labour Hired labour Others (Specify):

2.9 Does the partner have in place a proper inventory control system for the stocks?

Computerised Register book Bin Cards

2.10 Warehouse staff has been trained to carry out their responsibilities Percentage Risk Assessment (Storage and Distribution)

UNICEF Assessorâ&#x20AC;&#x2122;s Name:

Title:

Signature:

Date:

Signature Chief of Operations:

Date:

IP is qualified for procurement:

Yes

List of documents reviewed during assessment: 1. 3. 5. 7.

Divide obtained score by maximum score possible (excluding N/A)

Circle assessed risk for Subject Area

Remarks:

2. 4. 6. 8. www.unicef.org

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CAPACITY DEVELOPMENT AND STATUS PLAN Risk Mitigation Plan Implementation Status for Partnership Number: (name of IP)

Between UNICEF and

Assessment

Risks

e.g. Absence of Internal Audit activity.

Action to be Taken (Mitigation Strategy)

Time-Line

e.g. Independent Internal Audit Department will be established. The terms and scope of Internal Audit will be developed in consultation with UNICEF, and it will report directly to the Board of Directors and UNICEF.

e.g. Within 3 months from the signing of this PCA

Implementation Status

Completed/Underway/Not Done

Remarks (by UNICEF) Independent Internal Audit Department established and conBoard letter and ToRs of department are with assurance team.

Financial

Programme

Supply

IP Programme Officer (Name, Signature and Date)

UNICEF Programme Officer (Name, Signature and Date)

IP Head/Director/Executive (Name, Signature and Date)

UNICEF CFO/SC (Name, Signature and Date)

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PARTNER BANKING DATA FORM PARTNER TYPE Partner:

Government

Local NGO

International NGO

PARTNER INFORMATION Organisation Name:

Short Name:

Organisation e-mail:

Main Address (Street Address, City, Country): Finance/Accounts Contact Person:

Finance Phone (land line, mobile):

Finance e-mail:

BANKING INFORMATION Name of Banking Institution:

Account Title:

Bank Account Number:

Currency:

Branch Address:

Branch Code:

Swift:

Authorised Bank Signatories Primary Signatory

Primary Signatory

Alternate Signatory

Signature:

Name:

Title:

Authorised Signature: Name: The above given information is correct. Signature: Name: Title:

Bank Seal:

FOR UNICEF USE ONLY Requested UNICEF Staff Name: Title: Section Chief Approved By: Name: Title:

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FACE FORM Funding Authorisation and Certificate of Expenditures Country:

PAKISTAN

Mark as Appropriate:

Date:

UN Agency:

Type of Request:

/ / dd / mm / yyyy

UNICEF

Direct Cash Transfer (DCT)

Project Code & Title:

UNFPA

Reimbursement

Responsible Officer(s):

UNDP

Direct Payment

Implementing Partner: Vendor No.: Partnership/WP Reference: Currency: PKR UNICEF only GL Code

REPORTING Activity Description from NGO agreement\ or Work Plan/ Project Budget (Government) with Duration

Authorised Amount

Actual Project Expenditure

MM-MM YYYY

Expenditures accepted by Agency

Balance

REQUESTS / AUTHORISATIONS New Request Period & Amount

Authorised Amount

Outstanding Authorised Amount

G=D+F

MM-MM YYYY

D=A-C

TOTAL

Note: Shaded areas to be completed by the UNICEF and non-shaded areas to be completed by the counterpart.

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T16 FACE FORM

Certification The undersigned authorised officer of the above-mentioned implementing institution hereby certifies that: The funding request shown above represents estimated expenditures as per previously agreed and signed itemised cost estimates attached. The actual expenditures for the period stated herein has been disbursed in accordance with the PCA and request with itemised cost estimates. The detailed accounting documents for these expenditures can be made available for examination, when required, for the period of five years from the date of the provision of funds.

Name:

Title:

Signature/Seal:

Date Submitted:

DESIGNATION

ACTION

PA-SPA

Review

Chief / Dep. Rep / Rep.

Approve

Certify

Operations / Finance

Verify

FC No. FR No. DCT Ref. No.

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NAME

SIGNATURE

DATE

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FINANCIAL SPOT CHECKS Objective The Assurance Committees will conduct financial spot checks (“spot-check teams”) to focus on specific financial issues that were identified during: • Financial micro assessment; • Program monitoring and field visits (by UNICEF, Implementing Partner or third party monitors); and • Review of financial reports in relation to the Partnership. Spot checks will assess the Implementing Partner’s standard of internal controls and accuracy of financial records related to cash transfers from UNICEF. Spot-checks should be conducted without prior notification to the IP. The spot check is not an audit.

Scope The scope of the spot checks may be adjusted to address the specific issues identified. For example, spot checks of IPs with internal controls assessed as weak during financial microassessment, or spot checks made in response to a particular concern, may be more detailed than those of IPs who were rated “medium” for the financial assessment. Prior to the spot check, spot check teams should review the Funding Authorisation and Certificate of Expenditure (FACE) forms issued during the period under review, as well as the relevant Annual Work Plans and progress reports. The team should also be familiar with the findings of the financial micro assessment of the Implementing Partner, reports of relevant field monitoring visits, available audits reports and other documentation that may help to understand the Implementing Partner’s internal controls. The spot check team may be comprised of 3 members of Assurance Committee: including one each from operations and programme respectively; as well as an Islamabad Assurance Specialist when required by Operations Chief. A spot-check may take up to 3 days, however the duration may vary according to the level of expenditures. The review should take place at the Implementing Partner’s location.

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T17 FINANCIAL SPOT CHECKS

Financial Spot Check Report 1. General Information PROJECT INFORMATION Partnership Registration Number Project Title (Award ID / Project Code) Implementing Partner(IP )& Location Program Implementation Time Frame (mm/yy – mm/yy) Start/End Date of this Spot Check Date of Previous Spot Check Total PCA Budget (USD) Disbursements made - January to date (USD) FACE period under Review (dd/mm/yy – dd/mm/yy) Member(s) of the Spot Check Team (Name, Designation, Section) 1. 2.

Persons met (Name, Designation, Section)

Micro-Assessment Risk Rating*

<45 Weak

Total Spot Check Score** Spot Check Rating

Weak / Satisfactory / Strong

* high, significant, medium, low or N/A ** as calculated for all sections below

HANDBOOK FOR CASH AND SUPPLY TRANSFERS TO GOVERNMENT PARTNERS

46-75 Satisfactory

>76 Strong

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2. Summary of Findings and Recommendations from Spot Check Review FINDINGS / OBSERVATIONS

RECOMMENDATION(S)

COMMENTS AND ACTION PLANS BY IP

TARGET COMPLETION DATE

A. Follow up to recommendations from previous Audit / Spot Checks

B. Follow up to recommendations from Micro Assessment

C. Review of Internal Controls

D. FACE Form review

E. Petty Cash and Bank reconciliations

F. Inventory

3. Endorsement Party

Name and Designation

Signature and Date

1. Spot Check Team Leader 2. Implementing Partner 3. UNICEF Senior Management / Section Chief / CFO

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T17 FINANCIAL SPOT CHECKS

Financial Spot Check Working Papers A. Follow up to Recommendation from Previous Audit / Spot Check 1. Please use the existing audit matrix follow up action plans to calculate:

Number of action plans (1)

0-30%

31-60%

61-89%

(4)

(8)

(12)

Number of completed action plans (2) %

(2) รท (1)

90-100% /N.A. (16)

Score:

B. Follow-up to recommendations from HACT Micro Assessment 2. Based on the HACT Micro Assessment report, please fill the matrix below:

No.

Recommendation(s)

Responsible Person / Dept.

Implementation Status *

Follow-up Action Plan (for In Progress & Not Yet Started)

* Completed / In Progress / Not Yet Started / Other (Please specify)

Based on the above table, please calculate: Number of action plans (1) Number of completed action plans (2) (2) รท (1)

HANDBOOK FOR CASH AND SUPPLY TRANSFERS TO GOVERNMENT PARTNERS

0-30%

31-60%

61-89%

(4)

(8)

(12)

Score:

90-100% /N.A. (16)

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C. Internal Control Review 3a. Based on the result of your interview, please fill the following information: No.

Segregation of duties

Authorisation to execute transactions

Transactions recording

Asset Custody

Reconciliation

Person responsible

Remarks

3b. Take an appropriate sample (minimum 10) of processed transactions (staff hiring, training, workshop etc.) excluding goods and services, during the period under review and fill in the following table for each: Transaction Ref # & supporting documents obtained (pl. detail)

Authorised by (Programme Head) (Name & Title)

Recorded by (Finance Person) (Name & Title)

Reviewed by (Finance Head) (Name & Title)

Based on the interview (3a) and information obtained for each sample tested (3b), does the segregation of duties comply with the GoP-UNICEF guideline that â&#x20AC;&#x153;the person who performed the Authorisation duty is not performing either of the last three dutiesâ&#x20AC;??

Paid by (Bank Signatory) (Name & Title)

No (2)

Yes/N.A. (10)

Score:

4a. Based on the result of your interview related to goods and services (car rental, procurement, consultants etc.) please fill the following table: No.

Segregation of duties

Ordering goods or services

Receiving goods or services

Transaction recording

Payment of goods and services

Person responsible

Remarks

4b. Take an appropriate sample (minimum 10) of goods or services purchased during the period under review and fill in the following table: Supporting Document No.

Ordered by (Name & Title)

Received by (Name & Title)

Recorded by (Name & Title)

Paid by (Name & Title)

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T17 FINANCIAL SPOT CHECKS

Based on the interview (4a) and information obtained for each sample tested (4b), does the segregation of duties comply with the GoP-UNICEF guideline that “the person who performed the last-two duties is not performing either of the first-two duties “?

No (2)

Yes/N.A. (10)

Score:

D. FACE Form Review 5. Take a sample of FACE Forms (minimum 3 or 25% of total population within the period under review) and compare deviations between actual project expenditures and expenditure accepted by UNICEF in the following table: Activity & Account Code / Budget Line

Authorised Amount (FACE Column A)

Actual Project Expenditures (FACE Column B)

Expenditure Accepted by UNICEF (FACE Column C)

From the above table, are all actual project expenditures as per written authorisation by UNICEF?

Remarks

No (2)

Yes/N.A. (10)

Score:

6. For the samples selected in point 5 above obtain all relevant supporting documentation and fill in the following matrix: (a) Activity & account code

(b) Amount recorded in FACE Form

(d) Amount calculated as per supporting documents

(e) Transaction recorded in the correct account code? (YES or NO)

(f) Activities consistent with PCA? (YES or NO)

1. 2. 1. 2.

6a. Compare column (c) and (d)– does the mathematical computation as per entries recorded in the General Ledger and the supporting documents tie up and is it accurate? 6b. From column (e) – are all transactions relevant to the FACE Form recorded in the correct General Ledger account codes?

HANDBOOK FOR CASH AND SUPPLY TRANSFERS TO GOVERNMENT PARTNERS

No (1)

Yes (5)

Score: No (1) Score:

Yes (5)

T17 T18 T24 T26 T27 T28 FINANCIAL SPOT CHECKS

No (1)

6c. From column (f) – are all samples of transactions relevant to the FACE Form consistent with the PCA?

Yes (5)

Score:

E. Petty Cash and Bank Reconciliations 7. Review the petty cash books for three months: Period of review

Average Petty Cash balance

Month 1: Month 2: Month 3: No (1)

From the above table, is the petty cash balance not more than the IPs relevant documented and approved policy?

Yes/N.A. (3)

Score:

8. Obtain an adequate sample of monthly bank reconciliations (minimum 3) and fill in the following table: (a)

(b)

(c)

(d)

(e)

Period of review

Bank reconciliation prepared (YES / NO)

Outstanding items cleared before 30 days? (YES / NO) If NO, mention the period

Prepared by

Reviewed / Approved by

Month 1: Month 2: Month 3:

8a. From columns (b) (d) and (e) – are the bank reconciliations : i. prepared for all periods covered in the observation? ii. prepared and reviewed by separate staff? 8b. From column (c) – are all outstanding items cleared before 30 days? (if assessed against more than 30 days, document reason)

No (1)

Yes (5)

Score: No (1)

Yes (5)

Score:

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T17 FINANCIAL SPOT CHECKS

F. Inventory 9. Obtain the Statement of Inventory and fill the below table: No.

Provide the last three Schedule Updates of Statement of Inventory

Provide the last three Schedule Physical Inventory Check

Remarks

1 2 3

9a. Are statement of assets/inventories updated on a regular basis?

No (1)

Yes (5)

Score:

9b. Is physical inventories check conducted and documented on a regular basis?

TOTAL SCORE (SECTIONS A + B + C + D + E + F):

Please obtain and file with the working papers the following documents: 1. Copy of FACE Forms reviewed. 2. Copy of the previous audit / spot check follow-up action plan matrix. 3. Copy of all other documents obtained as evidence to support findings.

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No (1) Score:

Yes (5)

T18 T24 T26 T27 T28

STANDARD PROGRAMMATIC REPORT Reporting Partner:

Name of IP

Partnership Reg. No.

Country:

Standard Progress Report No. and Title: Reporting Period:

I. Purpose This section is a résumé of the Programme Document as approved in the Partnership. It includes: • Main expected results as per the approved Country Programme Document and Country Programme Action Plan (CPAP) or United Nations Development Assistance Framework Action Plan (UNDAF-AP). • Reference to how the programme relates to the UNDAF and how it aims to support national development goals including the Millennium Development Goals and PRSP goals as pertinent.

II. Resources This section includes total approved budget and summary of resources including supplies available to the programme.

III. Results Information in this section includes: • An assessment of the extent to which the programme is progressing in relation to the expected results for the year. • Main activities undertaken and achievements. • Implementation constraints, lessons learned from addressing these and knowledge gained from evaluations and studies that have taken place in the course of the year. • Key partnerships and inter-agency collaboration: impact on results. • Other highlights and cross cutting issues pertinent to the results being reported on. The results should be indicated in the following table: Budget Activity Code

Activity as Per Partnership

Actual Activity Undertaken

Constraints / Remarks

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T18 STANDARD PROGRAMMATIC REPORT

IV. Future Work Plan Information in this section includes: • Priority actions planned for the following year to overcome constraints, build on achievements and partnerships, and use the lessons learned during the previous year. • Indication of any major adjustments in the strategies, targets or key outcomes and outputs planned in the country programme. • Estimated Budget required (including any major funding shortfalls).

V. Financial Implementation This section is a provisional report on the financial implementation status. This section should also include total approved budget over the full programme component period, current year budget and expenditures (provisional) for the year. Submitted by:

Name & Signature of representative of IP

Date:

To be filled by UNICEF’s Programme Officer

I. Coordination with IP and project activities: (Attach minutes of all meetings)

II. Assurance Activities:

Type of assurance activity

Date & by Whom

Trip report reference

Third part monitoring report reference

Observations / Comments by UNICEF PO

Remarks (Satisfactory/ Unsatisfactory)

A. Programmatic monitoring 1. 2. (add rows if required) B. Spot Check 1. 2. (add rows if required) C. Schedule & Special Audits

(Cannot be certified, reviewed or approved without evidence of UNICEF monitoring activities) Certified By: (Programme Officer/Specialist) Reviewed By: (Programme Officer/Specialist) Approved By: (Chief / Dep. Rep. / Rep.)

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Name & Signature Name & Signature Name & Signature

Date: Date: Date:

T24 T26 T27 T28

PROJECT DOCUMENT: UNICEF - GoP Place Ministry/Dept/GoP Logo Here

Project Document between

[Ministry/Department/Agency], Government of Pakistan and

United Nations Children’s Fund (UNICEF), Pakistan WP Reference:

Activities:

(Give details of the activities/milestones to be performed jointly and clearly mention the responsibilities of each partner under Key Program Area(s)) (Mention the UNICEF contribution in US$ (if applicable) on the basis of WP)

Roles and Responsibilities:

Budget and Reporting:

The Project Document will be governed by the following terms and conditions: (Briefly mention mutually agreed terms and conditions and payment modalities (if applicable))

* Annexures to be attached (if any) • Budget • Budget breakdown of each activity (if required) • Any other document (Assurance Plan)

UNICEF Pakistan

(Ministry/Department/Agency), GoP

Authorised Name & Signature

Date:

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T24 PROJECT DOCUMENT: UNICEF - GoP

ANNEX 1: Budget WP REFERENCE Activities

UNICEF Contribution (PKR)

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WORKPLAN UNICEF Programme of Cooperation (Programme Name) Work Plan for Geographical Area:

(xxxxxx, Pakistan)

UNDAF/OPII Strategic Priority Area(s): UNDAF/OPII Outcome(s): UNICEF Programme Component Result: UNICEF Intermediate Result(s):

Government Partner: Implementing Partner(s): Brief Description of Result(s): (Please enter text)

Workplan Period:

From: (01 January 2013) To: (30 June 2015)

Estimated Budget:

US Dollars Year 1 (January 2013 - June 2013) Year 2 (July 2013 - June 2014) Year 3 (July 2014 - June 2015) Total

$ $ $ $

Planned Funded Unfunded

$ $ $

Resources:

US Dollars

UN Conversion Rate (PKR to USD):

Pak Rupees

- PKR - PKR - PKR

(95.81, As of November 2012)

Government Signatory Name: Title: Date:

Pak Rupees PKR PKR PKR PKR

UNICEF Signatory Name: Title: Date:

(Signature/Office Seal)

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T26 WORKPLAN

Results and Resources Matrix PROGRAMME COMPONENT RESULT Budget (US$) ImpleNon-Grant Grant menting Partner(s) Year Year Year Year Year Year 1 2 3 1 2 3

Timeframe No.

Activities Start

End

Total

Intermediate Result: 1.

Please type activities here.

1/Jan/13

- $

SUB-TOTAL $

- $

SUB-TOTAL $

- $

SUB-TOTAL $

- $

SUB-TOTAL $

- $

GRAND TOTAL $

- $

30/Jun/15

Intermediate Result: 1/Jan/13

30/Jun/15

Intermediate Result: 1/Jan/13

30/Jun/15

Intermediate Result: 1/Jan/13

30/Jun/15

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T26 T27 T28 WORKPLAN

Results Assessment Matrix RESULT ASSESSMENT No.

Indicator

Baseline

Target

Source of Information

Determinant

Programme Component Result Indicators 1. 2. 3. 4. Intermediate Result 1 Indicators 1. 2. 3. 4. Intermediate Result 2 Indicators 1. 2. 3. 4. Intermediate Result 3 Indicators 1. 2. 3. 4. Intermediate Result 4 Indicators 1. 2. 3. 4.

List of Determinants: • • • • • • • • • • •

Societal norms Policy/legal framework Budget/expenditure Institutional management/coordination Availability of essential materials Availability of adequately staff services, facilities and information Financial access Cultural practices and belief Continuity of use Quality of services and goods N/A www.unicef.org

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T27 T28

VENDOR MASTER DATA FORM SECTION 1: UN INFORMATION (For internal use only) Requesting Person: (Full Name & e-mail)

Date (dd/mm/yy): Type of Entry:

New

Change

Block

Vendor Type SM

Contractor Nat. Individual Intl. Individual Company

TA FT

Partner Government Local NGO Intl. NGO

Supplier Local Intl.

Consultant Nat. Individual Intl. Individual

Meeting Participant One Time Long Time

Complete either SECTION 2 or SECTION 3 (not both)

SECTION 2: PERSONAL INFORMATION (For individuals only) Family Name/Last Name/Surname Birth Date (dd-mm-yy)

First Name(s)/Given Name(s)

Birth Place (City, Country)

Short Name

Current Nationality Male

Sex Female

Address (Street Address, City, Country) E-mail Address

Mobile Number

Land Line Number

Fax Number

SECTION 3: PARTNER/SUPPLY/CONTRACTOR INFORMATION Company Name

Organisation E-mail

Short Name

Main Address (Street Address, City, Country) Contact Person

Phone (Land Line, Mobile)

If Partner - Risk Assessment Medium High

Low

Fax: E-Mail: Date of Risk Assessment

SECTION 4: BANKING INFORMATION (For additional Bank Accounts, please provide additional form) Name of Banking Institution: Bank Account Number:

Currency:

Address:

Branch Code:

SWIFT/IBAN/ABA/Routing: Requested by: Vendor created by:

Approved by:

(Section Chief): Creation Date: (Chief of Operations/Chief Field Operations)

NOTE: Vendor request will not be entertained without the following documents: 1. Attached CNIC/Passport with individual consultant/contractor request. 2. Attached Bank Account confirmation letter with supplier/consultant/contractor request. 3. Attached T13 “PARTNER BANKING DATA FORM” with Govt./NGO partner request. 4. Attached NGO/CSO Registration with new NGO request

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T28

ASSURANCE PLAN Annual Assurance Plan - Office Risk Category

No.

PCA/ ProgWP ramme Ref #

Implementing Partner Finan- Progcial

Supramme ply

Audits (specify Duration of Spot Check required date and name Partnership (Specify planned date)

Remarks Start Date

End Date

First

Second Third

Endorsed by

SchedSpecial uled

Approved by

Programmatic Plan Programmatic Monitoring (%) ImplementNo. ing Partner

Financial Risk Category

Budget activity # and its Total short PCA/ ProFinan- descripWP gramcial tion 30 Ref # me Outlay planned to be monitored

Total Leadoutlay When ing % of mon& Remoniitored Who spontored Activisible ties

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NOTES

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Date:

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Date:

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Date:

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Date:

Design and production by Headbumped Studio

United Nations Children’s Fund Pakistan Country Office P.O. Box 1063, Islamabad Tel: (+92) 51 209 7700 Fax: (+92) 51 209 7799 www.unicef.org/pakistan c United Nations Children’s Fund (UNICEF) 2013