GoB-UN POP 2010-2014 - UNFPA Botswana

GoB-UN POP 2010-201491. Direct cash transfers shall be requested andreleased for programme implementation periodsnot exceeding three months. Reimbursementsof previously authorized expenditures shall berequested and released quarterly or after thecompletion of activities. The UN system agenciesshall not be obligated to reimburse expendituremade by the Implementing Partner over andabove the authorized amounts.92. Following the completion of any activity,any balance of funds shall be refunded orprogrammed by mutual agreement betweenthe Implementing Partner and the UN SystemAgencies.93. Cash transfer modalities, the size ofdisbursements, and the scope and frequencyof assurance activities may depend on thefindings of a review of the public financialmanagement capacity in the case of aGovernment Implementing Partner, and ofan assessment of the financial managementcapacity of the non-UN Implementing Partner.A qualified consultant, such as a publicaccounting firm selected by the UN SystemAgencies, may conduct such an assessment,in which the Implementing Partner shallparticipate. The Implementing Partner mayparticipate in the selection of the Consultant.94. Cash transfer modalities, the size ofdisbursements, and the scope and frequencyof assurance activities may be revised in thecourse of programme implementation basedon the findings of programme monitoring,expenditure monitoring and reporting, andaudits.95. In preparation for the GoB-UN POP 2010-2014 ajoint UN review of the national public financialmanagement system (macro-assessment) wasconducted in 2009.5.4.2.3. Monitoring and Evaluation inRelation to Cash Transfers96. Implementing Partners agree to jointly workwith the UN System Agencies for monitoringall activities supported by cash transfers andwill facilitate access to relevant financialrecords and personnel responsible for theadministration of cash provided by the UNSystem Agencies. To that effect, ImplementingPartners and UN agreed to the following:a) Periodic on-site reviews and spot checks oftheir financial records by the Joint GoB/UNsystem or their representatives.b) Programmatic monitoring of activitiesfollowing a joint GOB – UN system (PSClevel) standards and guidance for site visitsand field monitoring.c) Performance monitoring that demonstratescausality linkages between resource useand achievement of results or progressbeing made towards achievement ofresults.d) Special or scheduled audits conductedas agreed by the GOB – UN system (PSClevel): will establish an annual audit plan,giving priority to audits of ImplementingPartners with large amounts of cashassistance provided and those whosefinancial management capacity needsstrengthening.e) A jointly agreed Authorized Audit Institution (AAI)may undertake the audits of ImplementingPartners. If the AAI chooses not to undertakethe audits of specific Implementing Partnersto the frequency and scope required by thejoint GoB – UN system (PSC level), the PSC willcommission the audits to be undertaken byprivate sector audit services.28 GoB - UN POP 2010 - 2014