Table 5: Considerations and applicable procedures for selection approaches Type of selection Key features Considerations & risks Applicable procedures Direct selection (solicited or unsolicited) UNICEF Office decides to partner with a CSO for a specific proposal. The proposal may be: a) Submitted by the CSO to UNICEF; or b) Solicited by UNICEF to a particular CSO. Responsive to particular programming environment, country context or timing of the intervention May reduce ability to choose between alternative partners/ approaches Limits transparency of selection and cost-effectiveness analysis Document the rationale for using the direct selection approach in the PRC submission form, explaining specific reasons why this selection approach was chosen Open selection (generic or specific; public or closed) UNICEF Office issues a call for expression of interest that may be: a) Generic, when offices wish to identify prospective CSO partners around broad programme areas/results; b) Specific: when offices wish to identify CSO to achieve a specific result. A specific call for expression of interest may be public or closed depending if it is advertised or sent to selected number of CSOs. Transparent selection Supports identification of new partners and/or new approaches Supports more informed cost effectiveness analysis May require more time to allow partners’ submission and staff time for the selection process Document the results of the open selection approach using the selection analysis as an annex to the PRC submission Stage 2: DESIGNING AND FORMALIZING THE PARTNERSHIP UNICEF teams must work with CSO partners in a participatory manner to define the expected results and programme strategies of an intended partnership. Each partner invests tangible resources (such as cash or supplies), and/or intangible resources (such as knowledge, time, or technical expertise). The UNICEF office and its CSO partner share equal responsibility for the failures and achievements of the joint programme. Legal agreements Partnerships are formalized when there is a transfer of UNICEF resources using either: Programme cooperation agreement (PCA) Small scale funding agreement (SSFA) UNICEF Offices work with CSOs in a participative and consultative manner to define the expected results and programme strategies of an intended partnership. Partnerships where there is a transfer of UNICEF resources are formalized through the use of the following agreements:
Assurance activities are comprised of: Spot checks Conducted at the partner’s office by either UNICEF staff or contracted audit firm; Terms of reference is available on the . Programmatic visits Evidence based monitoring to verify results reported by partners have been achieved; Terms of reference dependent on the nature of programme activities Scheduled audit Conducted at the partner’s office by an audit firm; Terms of reference available on the UNDG HACT Framework website. Special audit Conducted by a third party with terms of reference developed in response to the issue that triggered the special audit. The schedule for spot checks, programmatic visits and scheduled audits is agreed upon with the partner and documented in the programme document. UNICEF and partners review the findings of spot checks and audits and jointly develop action plans. Frequency and timing of assurance activities planned based on standard assurance framework as mentioned in Table 9: Table 9: Frequency of Assurance Activities Cash transfer amount per year Risk rating Programmatic visits Spot checks Audits Less than 20,000 Non-assessed 1 or more per year Not required One scheduled audit is required for all implementing partners that have received more than $500,000 during the programme cycle8. Special audit is required when specific issues/ concerns arise during the programme cycle. Less than $100,000 Non-assessed 1 or more per year 1 or more per year* Less than $350,000 Low or Medium 1 or more per year 1 or more per year* Significant or High 2 or more per year 2 or more per year* More than $350,000 Low or Medium 2 or more per year 1 or more per year* Significant or High Quarterly 3 or more per year* * Not required in the year of audit Eligible expenditures Expenditures incurred by partners are classified as “eligible” or “ineligible”. The initial classification is usually done by UNICEF programme officer certifying the FACE and Itemized Cost Estimate forms prior to the payment of cash transfers, and/or by those responsible for assurance activities, with the final classification of the expenditure confirmed by the UNICEF office. When expenditures are confirmed as ineligible by UNICEF, it means that UNICEF resources may not be used to cover such expenses (even if the expense is already incurred). Eligible expenditures are those that have been validated by UNICEF and/or assurance providers as being: Actual expenditures incurred during the implementation period, as stipulated in the programme document;