Steps

Review results of assessment conducted.

Responsible Party

Office

Template/Guideline

Explanatory Notes

In consultation with programme and operations team to consider additional variables in the assurance planning process.

See Annex D for the roles and responsibilities in implementing the HACT framework. 

Steps

Develop Assurance activity plan for Partners.

Responsible Party

Office

Template/Guideline

Explanatory Notes

The coverage, type and frequency of assurance activities is guided by the overall risk rating associated with the Partner, as determined through the micro assessment.
See Table 2 for UNDP specific guidelines assurance activities required for each Partner based on Partner risk rating​.

Steps

Approve Assurance activity plan.

Responsible Party

Office

Template/Guideline

Explanatory Notes

The final assurance activity plan must be signed off by the Head of Office or his/her designate.  
See Annex A for additional UNDP specific guidance on the conduct of spot checks.  See Annex B for additional guidance on internal control and financial audits.

Steps

Solicit third party service provider for planned assurance activities.

Responsible Party

Office

Template/Guideline

Explanatory Notes

See Section 9.17 to Section 9.22 of the UNSDG HACT Framework for guidelines for Periodic-On-Site Reviews (spot checks).
See Section 9.23 to Section 9.26 of the UNSDG HACT Framework for guidelines for programmatic monitoring.
See Section 9.27 to Section 9.36 of the UNSDG HACT Framework for guidelines for Special and Scheduled audits (internal control and financial audits).
See UNSDG HACT Framework Appendix X for TOR of spot checks to be performed by third party providers, Appendix XI for sample management letter for spot checks.
See UNSDG HACT Framework Appendix XII for TOR of internal control audits to be conducted by third party providers and Appendix XIII for TOR of financial audits to be performed by third party service provider.​

Steps

Upload results of assurance activity conducted.

Responsible Party

Office

Template/Guideline

Explanatory Notes

Results of Partner Assurance Activities shall be reviewed by Head of Office or his/her designate and remedial actions shall be discussed with the Partner. 

 The reports of assurance activities should be uploaded in the HACT Platform. Issues highlighted in the report including the action plan needs to be documented in the HACT Platform. 

Steps

Conduct review of implementation of Assurance Plan.

Responsible Party

Office

Template/Guideline

Explanatory Notes

Specific instructions will be issued for procedures for updating results of implementation reviews on the HACT Platform.

Steps

Follow up of findings of periodic on-site reviews (spot checks) and special and scheduled audits.

Responsible Party

Office

Template/Guideline

Explanatory Notes

See Table 4 for triggers prompting review of Partner Adjusted Risk Rating arising from spot checks.
See Table 5 on triggers prompting a change of Partner risk rating arising from scheduled audits.