A common operational (harmonized) framework for transferring cash to government and non‑governmental IPs, irrespective of whether these partners work with one or multiple United Nation agencies. The objective of the HACT framework is to support a closer alignment of development aid with national priorities and to strengthen national capacities for management and accountability, with the ultimate objective of gradually shifting to national systems. It is intended to serve as a simplified set of procedures on requesting, disbursing, providing assurance, and reporting on funds as a way to effectively manage risks, reduce transaction costs and promote sustainable development in a coordinated manner.