Procurement Notices

Pursuant to the UN General Assembly Resolution 56/201 on the triennial policy review of operational activities for development of the United Nations (UN) system, UNDP, UNFPA, and UNICEF (UNDG ExCom Agencies) adopted a common operational framework for transferring cash to government and non-government Implementing Partners. Its implementation will significantly reduce transaction costs and lessen the burden that the multiplicity of UN procedures and rules can create for its partners.

The adoption of the Harmonized Approach for Cash Transfer (HACT) to implementing partners is a step further in implementing the Rome Declaration on Harmonization and Paris Declaration on Aid Effectiveness, which call for a closer alignment with national priorities and needs.  Focus can be made on strengthening national capacities for management and accountability, with a view to gradually move to utilizing national systems for programme delivery. It will also help UN Agencies to shape their capacity building inteventions and provide support to new aid modalities.

The purpose of assurance activities is to determine whether the funds transferred to IPs were used for their intended purpose and in accordance with the work plan. Without appropriate completion of the assurance activities, the HACT framework would only serve as a mechanism for risk assessment/identification, rather than a mechanism for risk management and mitigation. This would expose the United Nations to significant risk and audit findings

  QUALIFICATION

The auditor (Consultant/Firm) should comply with the Code of Ethics for Professional Accountants issued by the International Ethics Standards Board for Accountants (IESBA Code). Ethical principles governing the auditor’s professional responsibilities for this type of engagement are:

(a)           Integrity;

(b)           Objectivity;

(c)            Professional competence and due care;

(d)           Confidentiality;

(e)           Professional behavior; and

(f)            Technical standards.”

Independence is not a requirement for agreed‑upon procedures engagements. However, the terms or objectives of an engagement or national standards may require the consultant/firm to comply with the independence requirements of the IESBA Code. Where the consultant/firm is not independent, a statement to that effect should be made in the report of factual findings.

The consultant/firm should be experienced in applying ISRS standards. If hiring staff, the service provider should employ staff with recognized professional qualifications and suitable experience with ISRS standards, including experience in reviewing similar entities

Duration

The duration of the assignment will be 30 working days from the signing of the contract.

Submit proposals marked "Spot-Check" to: bids.gm@undp.org