Provision of HACT Audit Services for Implementing Partners

• Obtain an understanding of the engagement context, programme, funding arrangements, cash-transfer modalities, locations, systems and relevant risks.
• Plan and perform procedures necessary to obtain sufficient appropriate audit evidence over the statement of expenditure and related balances.
• Reconcile reported expenditure to the implementing partner’s accounting system, bank reconciliations, statements, certified FACE forms and agency disbursement records, as applicable.
• Test whether sampled expenditure is valid, eligible, accurate, properly authorised, adequately supported and incurred for approved programme activities and budgets.
• Verify, where relevant, cash balances, inventories, assets and equipment, direct-payment requests and support services provided by the UN agency.
• Undertake site visits where required to confirm delivery of programme activities, verify vendors and assess implementing-partner integrity.
• Assess the key internal controls reflected in the HACT micro-assessment categories and verify implementation of prior micro-assessment, audit and spot-check recommendations.

• Quantify unsupported and ineligible expenditure and determine the net financial impact of all audit observations.
• Discuss findings with implementing-partner management and the UN agency focal point, obtain written management responses, and conduct entry and exit meetings.
• Immediately notify the UN agency of suspected fraud, scope limitations, lack of cooperation or other matters requiring urgent escalation.

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