UNICEF PROCEDURE FOR COUNTRY AND REGIONAL OFFICE TRANSFER OF RESOURCES TO CIVIL SOCIETY ORGANIZATIONSDocument Number: FRG/PROCEDURE/2015/001Effective Date: 01 April 2015Issued by: Deputy Executive Director, Field Results Group

I. Rationale

1. This procedure outlines requirements governing relationships between UNICEF and civil society organizations (CSOs) where there is a transfer of resources from UNICEF to achieve results for children.

2. This procedure is aligned with UNICEF’s Strategic Framework for Partnerships and Collaborative Relationships , and the Guiding Principles of Partnership with CSOs .

3. This procedure is to be read in conjunction with the UNICEF HACT Policy and Procedure , Programme Policy and Procedure Manual, the Core Commitments for Children in Humanitarian Action, UNICEF Supply Manual and the Simplified Standard Operating Procedures for Level 3 and Level 2 Emergencies.

II. Applicability

4. This procedure supersedes Guidelines for Programme Cooperation Agreements and Small Scale Funding Agreements (SSFA) with civil society organizations and associated Guidelines for Country Offices ( CF/EXD/2009-11 ).

5. This procedure applies to all UNICEF country offices (UNICEF Offices) when transferring resources to CSOs in every country and operational context.

6. UNICEF Offices determine the date between 01 April and 01 June 2015 that this procedure will take effect for their office. All agreements entered into with CSOs in accordance with CF/EXD/2009-11 prior to this date remain valid. Any new agreements or amendments to existing agreements (excluding non-cost extensions) follow this procedure.

III. Definitions

For purposes of this procedure, the following definitions apply:

7. Comparative Advantage is demonstrated by an organization when it is the most suitable to support achievement of results (taking into account the specific needs of an intervention and operating environment) because it has the mandate and capacity to act and is better positioned to act compared to others.

8. Civil Society Organizations (CSOs) are autonomous associations that are independent of the public and for-profit sectors and designed to advance collective interests and ideas. They include international and national non-governmental organizations (NGOs) and community-based

1

organizations (CBOs), foundations, civic movements and advocacy groups, trade unions, faith-based organizations and professional voluntary associations, think tanks and academic and research institutions.

9. Programme Cooperation Agreement (PCA) is the legal (umbrella) agreement used to establish the partnership framework with a CSO covering the duration of the country programme.1 The PCA defines the rights and obligations of UNICEF and the CSO and the general terms and conditions of the partnership and is operationalized through one or more programme documents. Multiple programme documents, with shorter or the same duration of the PCA can be signed under a PCA.

10. Programme Document is the document that operationalizes a PCA. It defines the expected results, activities, related resources requirements, workplan and other key information defining the programme. The duration of the programme document is relative to the timeframe to achieve jointly planned results.

11. Small Scale Funding Agreement (SSFA) is the legal agreement that defines the expected results and related resource requirements as well as rights and obligations of UNICEF and the CSO where the transfer of UNICEF resources to the CSO does not exceed $50,000 in the twelve months period. In humanitarian response, the SSFA can also be used for the quick transfer of up to three months of programme supplies required to meet UNICEF’s Core Commitment to Children.

IV. Procedure Statements

12. The Representative ensures that:

a. All UNICEF relationships with CSOs take place within the framework of a UNICEF Executive Board approved Programme of Cooperation or a UNICEF-supported humanitarian response.

b. Where UNICEF defines the scope of work and results to be achieved using only UNICEF resources, procurement relationships are pursued using a competitive process and following the UNICEF Supply Manual requirements. Partnership relationships are pursued where UNICEF and CSOs pool together resources to achieve commonly defined results.

Where partnership is pursued:

c. All CSOs are screened for alignment with UNICEF’s core values before initiating discussions on partnership.

d. Before formalizing a partnership, proof that the CSO is registered in its country of origin is obtained and proof that applicable laws established by relevant government authorities related to registration of CSOs are respected. In humanitarian contexts, CSOs may not be formally registered prior to the start of the programme document for political or other reasons. In such cases, the Representative determines whether to pursue partnership.

1 The PCA can be beyond the country programme cycle if a related Programme Document is being funded by Other Resource grants with expiry dates beyond the country programme.

2

e. A transparent due diligence process is undertaken to identify the CSO that provides the best comparative advantage to achieve specific results in the particular programme area and/or humanitarian action.

f. Partnership Review Committees are established to provide an independent review and written recommendation to the Representative on whether the proposed partnership is in the best interest of UNICEF and best placed for achieving results for children.

g. Partnerships with CSOs where there is a transfer of UNICEF resources are formalized using only the following instruments:

i. Programme Cooperation Agreement (PCA) is used when there is a cumulative transfer of UNICEF resources over $50,000 to the CSO.

ii. Small Scale Funding Agreement (SSFA) is used when there is a total transfer of UNICEF resources of $50,000 or less1 to a CSO in a twelve months period; in humanitarian response SSFA may also be used to transfer to a CSO up to 3 months of supplies.

h. Consistent with the UNICEF HACT Procedure, CSOs are assessed for ability to manage resources provided by UNICEF.

i. The development of the programme documentation, including the work plan and budget is a shared process with the CSO.

j. Monitoring of progress towards achievement of results articulated in the programme document takes place on an on-going basis. Assurance activities meet or exceed the requirements of the UNICEF HACT Procedure as well as any donor specific requirements and office monitoring & evaluation plans.

k. Joint review of the partnership by the CSO and UNICEF, including performance of the CSO and UNICEF against agreements and HACT requirements, takes place at least once a year for programme documents with cash transfer of $100,000 and more in a calendar year and at the end of each programme document/PCA.

l. All original documentation related to CSO partnerships is maintained in a central location in the UNICEF office in accordance with the UNICEF record retention requirements. Electronic versions are maintained online where all UNICEF Office staff involved in partnership management can access them.

m. All PCA amendments, programme document revisions and SSFA revisions are formally documented and shared with the PRC Secretary for filing and reference. Substantive revisions of programme documents2 require submission to the Partnership Review Committee.

n. Partnerships are suspended or terminated if the arrangement is no longer in the best interest of UNICEF for achieving results for children.

1 Representatives may opt to lower the threshold for a SSFA taking into account the size of the country programme budget and country context. In some countries, $50,000 may represent a significant amount of resources to achieve results that is better planned using the programme document of the PCA. 2 These include changes to planned results, population or geographical coverage of the programme and/or changes to the programme budget above 20% of those agreed in the programme document. Refer to para.58 (n) for additional details.

3

V. Legal Agreements

13. The legal basis for partnering with CSOs in any country is contained in standard agreements between UNICEF and the government, notably the Country Programme Action Plans (CPAPs) and United Nations Development Assistance Framework (UNDAF) and/or Action Plan.

14. UNICEF Offices do not add, remove or alter clauses to any agreements referenced in this procedure without prior approval of the Legal Office in consultation with the Field Results Group.

15. UNICEF Offices do not transfer resources to CSOs using any other agreement than those referenced in this procedure without prior approval of the Legal Office in consultation with the Field Results Group.

16. Legal agreements with CSOs can be signed in any of the languages where official translations have been provided by the Legal Office (Arabic, English, French, Russian and Spanish). It is at the discretion of the Representative to decide which of these official translations will be used by the UNICEF Office. Translations into other languages are for information purposes only.

VI. Operational Considerations

17. Templates annexed to this procedure are used consistently in all UNICEF Offices. Templates referenced in the Working with CSOs Tool Kit are provided as samples and are optional.

18. UNICEF Representatives establish a Partnership Review Committee (PRC) and appoint its chairperson, members and secretary. The PRC is responsible for making recommendations to the Representative on the approval or rejection of partnerships. Annex A contains the terms of reference for a PRC. The Representative, in consultation with the Country Management Team (CMT), documents in the PRC terms of reference:a. Whether to establish a PRC for sub-office(s) and the threshold on the value of the agreements

that can be reviewed by sub-office PRCs. b. The threshold above which programme documents require the review by the PRC. Below this

threshold, programme documents are reviewed by the Deputy Representative1 before signature by the Representative.

c. Whether SSFAs require submission to the PRC.d. Whether there are any office specific requirements related to programme documents revisions

that require PRC review in addition to the requirements in para. 58(n).

19. UNICEF Offices apply organization-wide benchmarks on timeliness for launch of partnerships and disbursement of resources2 to CSOs. The Chair of the PRC presents performance against benchmarks to CMT at least quarterly (monthly for L3 emergencies and activities funded by Central emergency Response Fund (CERF)).a. Finalization of partnerships does not exceed 45 working days, measured from the date on

which the CSO submitted all necessary information for the PCA and a properly completed

1 The scope of the Deputy Representative’s review is the same as the PRC. In offices that do not have Deputy Representatives, the Representative can delegate review to the most senior officer responsible for programme.2 Or authorize cash transfers in the case of reimbursement and direct payments.

4

programme document to the date the agreement/programme document is signed by both parties.

b. For humanitarian action, disbursement of cash to CSOs is completed within 20 working days measured from the date of UNICEF receipt of funds from donors3.

c. Disbursement of cash to partners does not exceed 10 working days after receipt of a properly completed FACE form from the CSO.

d. Where UNICEF Offices receive written requests for cash transfer that is incomplete, not in proper format or the UNICEF Office disagrees with the CSOs request, the CSO is advised within 5 working days of receipt of the request.

e. UNICEF Offices continuously strive to reduce time to launch partnerships and transfer resources to CSOs, especially for humanitarian response4.

VII. Special Considerations in Emergency Contexts

20. In a country where a Level 2 or Level 3 emergency is declared, UNICEF Offices consult with UNICEF’s Corporate Emergency Activation Procedure and applicable Simplified Standard Operating Procedures for any further simplifications provided to enter into partnerships with CSOs.

Contingency PCAs and/or programme document

21. As part of preparedness commitments and activities, UNICEF Offices, especially those prone to emergencies, are encouraged to put in place contingency PCAs with fully assessed humanitarian CSOs that can be quickly activated when an emergency occurs1. The PCA and programme document are signed in advance following review by the PRC and are activated by the Representative writing an activation letter to the CSO.

22. The programme document of the contingency PCA is completed using outputs and activities required for humanitarian response in the specific programme sector based on figures of affected population as per the emergency preparedness and response plan2. Once the contingency PCA is activated, targets and budget is adjusted according to the actual situation along the lines of the agreed programme document; the revised budget is submitted for signature along with the FACE form for cash transfer authorization in the earliest possible timeframe.

Options to ensure timely mobilization

23. UNICEF Offices have the following options (highlighted in Table 1) to ensure timely mobilization at the onset of humanitarian response:a. Activate contingency PCAs and/or programme documents.b. Review existing PCAs to determine whether an existing programme document can be revised3.

3 An additional 10 working days are provided for resolving bottlenecks.  4 Funding sources for PCAs/SSFAs in humanitarian response often have shorter validity periods with specified time restrictions (ex. CERF).1 The establishment of contingency PCAs with humanitarian CSOs give consideration to the CSOs demonstrated mechanisms for accountability to affected populations.2 The programme document of the contingency PCA may also set ranges of population and/or performance targets (and corresponding budget levels). The Representative activates each target as the situation unfolds and as funding becomes available.

5

c. Review existing PCAs to determine whether a programme document for humanitarian response can be added. The Simplified Humanitarian Programme Document (Annex B) is used to rapidly start-up humanitarian response (first three months of humanitarian response). UNICEF Offices put in place a programme document (Annex C) after the first three months of humanitarian response.

d. Develop a new PCA with a new implementing partner. UNICEF Offices can use the Simplified Humanitarian Programme Document (Annex B). UNICEF Offices put in place a programme document (Annex C) after the first three months of humanitarian response.

e. Establish a SSFA with a new CSO to allow for a quick transfer of cash and/or supplies while a PCA/programme document is under development. Programme Officers take into account the CSOs ability to properly safeguard and effectively distribute supplies to the affected population.

f. In addition to proposals submitted by CSOs, proactively seek partnerships that provide comparative advantage. Make use of available media mechanisms or network channels to issue a call for expression of interest to announce areas that UNICEF requires assistance.

Table 1: Programming instruments that can be used for the rapid onset of humanitarian response

Type of partnership Instrument Key features Approval process

Ongoing partnership

Contingency PCA and programme document (Annex B)

PCA and Annex B already in place as part of preparedness activities that can be activated quickly

Representative

New partnership

SSFA Transfer of cash up to $50,000 and/or transfer of programme supplies up to 3 months of distribution requirements for affected population.

Representative

New partnership

PCA + Simplified Humanitarian Programme Document (Annex B)

Annex B provides simplified budgeting and workplan to be used for 3 months of cash and supplies required for humanitarian response

Representative

Ongoing partnership

Simplified Humanitarian Programme Document (Annex B)

Annex B can be added to an existing PCA with a partner

Representative

Ongoing partnership

Revision of existing programme document (Annex C)

Transfer of cash &/or supplies Representative

Options for assessment and assurance activities

24. UNICEF Offices have the following options with regards to assessment and assurance activities:a. Micro assessments that may be required can be completed after activities have begun; high

risk is assumed for the partnership, triggering stronger assurance activities as per requirements outlined in the UNICEF HACT Procedure.

b. Services of third parties can be contracted, availing of any existing long-term agreements to undertake spot checks and/or programmatic visits (field monitoring) where UNICEF staff

3 For example, an additional programme document specific to humanitarian response may be put in place with an existing WASH partner for activities related to the WASH sector or other sectors if the partner has the capacity.

6

access is an issue due to geographical or security constraints or to compensate for gaps in office capacity.

25. The following tools are available in the Working with CSO Tool Kit to assist in timely mobilization for humanitarian response:a. Sample contingency PCA and/or programme document protocol and activation procedure.b. Sample template to undertake a call for expression of interest selection approach, including

partner submission formats, documenting selection analysis and response letter templates to partners.

c. Terms of reference for spot checks performed by third party service providers (Appendix X HACT Framework).

d. Operationalizing the IASC Commitments to Accountability to Affected Population.

VIII. Roles and Responsibilities

26. Responsibilities outlined in this procedure related to specific functions within UNICEF offices are indicative. The Representative may delegate duties outlined in this procedure as he/she determines appropriate.

STEP 1: IDENTIFYING CSOS TO ADVANCE THE ACHIEVEMENT OF RESULTS FOR CHILDREN

27. Country programme documents, notably the CPD, UNDAF, and CPAP/UNDAF Action Plan identify major partnerships and their role in achieving results for children and constitute the basis for developing subsequent relationships with CSOs during programme implementation.

28. During the situation analysis and country programme development process (including strategic prioritization exercises), and thereafter on an on-going basis, UNICEF Offices engage with a broad range of CSOs, through networks, communities, government and others to identify the strategic role of civil society in advancing the rights of children in the country. In this process, UNICEF Offices identify CSOs that are most likely to contribute to achieving programme results based on mandate, sectoral or thematic expertise, track record, geographic location, access to populations, local experience and capacity to facilitate consultations and two-way communication with affected populations, and other criteria considered important.  In humanitarian contexts, interaction within the cluster system supports the identification of CSOs.

29. Guidance on the consideration, involvement and identification of the civil society in the country programme development and planning process is outlined in the PPPeM, Chapter 4, Section 4.6, Par.4.6.4.

30. At the country office level:a. The Representative ensures the office engages with CSOs during the country programme

development and planning process; andb. The Deputy Representative / Heads of Section / Programme Officers interact with existing and

potential civil society networks / partners and identify those that are more likely to contribute to reaching programme results.

7

Options for formalizing relationships with CSOs

31. Programme activities can be implemented with CSOs either through procurement or partnership arrangements. The key features and instruments of each approach are outlined in Table 2. A decision tree to choose between these approaches is in Table 3.

Table 2: Type of relationships with CSOs, programming instruments and their key features

Type Programming instruments Key features

Other applicable policies, procedure, guidance1.

Procurem

ent

1.1 Institutional/ Corporate Contract

a. Programme expected results and strategy defined by UNICEF

b. CSO provides services, which may include provision of goods, based on UNICEF defined Terms of Reference (TOR)

c. One time contract awarded based on a competitive bidding process (Request for Quotation for Services (RFQS) / Invitation to Bid for Services (ITBS) / Request for Proposal for Services (RFPS))

d. UNICEF retains overall responsibility for the design, management, and quality of goods and services

UNICEF contract management and administration (Supply Manual, Chapter 6 Section 7 , and Section 9 )

1.2 Long-Term Arrangement for Services (LTAS)

a. Programme expected results and strategy defined by UNICEF

b. Long-term contract awarded based on a competitive bidding process (Request for Quotation for Services (RFQS) / Invitation to Bid for Services (ITBS) / Request for Proposal for Services (RFPS))

c. Institutional Contracts are issued for each specific requirement falling under the scope of the LTAS

d. CSO provides services based on UNICEF defined TOR as specified in each Institutional / Corporate Contract

e. UNICEF retains overall responsibility for the design, management and quality of goods and/or services

UNICEF contract management and administration (Supply Manual, Chapter 6 Section 8 , and Section 9 )

2.P

artnership

2.1 PCA

a. Participatory planning of the programme and implementation strategy

b. Partnership agreement with transfer of resources from UNICEF to the CSO based on jointly developed programme document (including results framework and budget)

c. Both parties responsible for resourcing the PCA and monitoring & reporting on results

UNICEF HACT Policy and HACT Procedure

2.2 MOU

a. Partnership agreement with no transfer of resources from UNICEF to the CSO based on jointly developed programme document

b. Both parties responsible for resourcing the MOU and monitoring & reporting on results

Guidance to be issued separately

2.3 SSFA a. Participatory planning of the programme and implementation strategy

b. Partnership agreement with transfer of resources

UNICEF HACT Policy and HACT Procedure

8

Type Programming instruments Key features

Other applicable policies, procedure, guidance

from UNICEF to a CSO up to $50,000 in a12 month period

c. Both parties responsible for monitoring and reporting on results

d. Used mainly for capacity building of national CSOs and advocacy

In humanitarian response:e. Participatory planning of the programme and

implementation strategyf. Partnership agreement with transfer of resources

from UNICEF to a CSO up to $50,000 in a twelve months period and/or transfer of supplies of up to 3 months needs of affected population

g. Both parties responsible for monitoring and reporting on results

h. Used mainly as a tool immediate response while a PCA and programme document are being finalized

32. Procurement is used when the UNICEF Office has a pre-determined need and a defined Terms of Reference (specifying the need at the output level) that can be delivered from the market whether from a profit-orientated institution, individual contractor or CSO.

33. Partnership is used when there is a comparative advantage for UNICEF and the CSO to jointly deliver the desired result and the CSO brings resources (financial, intellectual or in-kind) to contribute to the delivery of results. There is not a set amount that CSOs have to contribute to enter into partnerships. The type of contribution that the CSO brings forms part of UNICEF Office best comparative advantage analysis.

34. Partnership is also used when the primary purpose of the relationship is to build capacity of CSO (s) to deliver results for children either by: a. Establishing a SSFA directly with the CSO whose capacity UNICEF seeks to build; orb. Establishing a PCA with an expert CSO that directly works to build the capacity of other

smaller CSOs. In such cases, the expert CSO remains accountable for: ensuring compliance with the PCA; that results are achieved; and funds utilized as specified in the programme document.

35. When the partnership modality is used, the CSO is expected to contribute with its own expertise and staff/resources to the achievement of jointly defined results. Where significant components of the programme are to be sub-contracted to other individuals or entities, UNICEF Offices consider alternative implementation modalities, including use of procurement or partnership with envisaged sub-entities. Exception to this general rule is where the CSO was identified as a partner of choice to support capacity building of pre-identified smaller CSOs or a network of CSOs as per para. 34(b).

9

Table 3: Decision tree to use in determining whether partnership or procurement is to be pursued

36. UNICEF Offices can enter into a procurement arrangement and a partnership arrangement with a CSO concurrently using different streams as best meets the requirements to delivery results.

37. Annex D lists the different services and corresponding programmatic stream – procurement or partnership. Exceptions to Annex D are documented for review and approval by the Representative. Annex D is to be read in conjunction with Local Procurement Authorization requirements, including a list of goods that are procured directly by UNICEF.

38. At the country office level:a. The Representative ensures that services that are required to be procured as per Annex D are

respected or signs a Note For Record that documents the compelling reason to pursue partnership instead;

b. Deputy Representative ensures that there is a consistent approach in the office in deciding whether to pursue partnership or procurement; and

c. Heads of Section decide whether partnership or procurement should be pursued in any particular situation that requires a formal relationship with a CSO.

Stream 1: Procurement

39. UNICEF Offices that wish to enter into a relationship with a service provider (which may include a CSO) to provide a specific service to achieve a predetermined result, contract the service provider through a competitive bidding exercise to identify the organization that provides the best value for money following the requirements of the UNICEF Supply Manual, these include: a. Definition of the requirement through a Terms of Reference; b. Solicitation process with potential service providers via a Request for Quotation for Services

(RFQS) / Invitation to Bid for Services (ITBS) / Request for Proposal for Services (RFPS);c. Evaluation of proposals;

10

d. Award of contract; ande. Contract management and administration, including final evaluation.

40. In case of procurement in Level 2 and 3 emergencies, UNICEF Offices refer to the Simplified Standard Operating Procedures for Level 3 and Level 2 Emergencies

41. When a CSO is contracted to work with, or on behalf of, UNICEF through the procurement stream, the additional steps for partnership discussed below do not apply.

Stream 2: Partnership

42. UNICEF Offices that decide that achieving a particular programme result requires the intellectual and physical resources of a CSO, select CSO partners that bring the best comparative advantage.

43. UNICEF Offices work with CSO partners in all aspects of programme design and implementation, jointly determining the expected results and implementation strategies. Each partner invests tangible resources, such as cash or supplies, and/or intangible resources, such as knowledge, time, or technical expertise. UNICEF Offices and CSO partners share equal responsibilities for the failures and successes of the jointly defined programme.

Screening CSO core values

44. Before entering into partnership, CSOs are assessed for alignment with UNICEF’s core values. a. The responsibility for assessing international CSOs1 with respect to core values and integrity

lies exclusively with the Civil Society Partnerships Unit (CSP), Division of Data, Research and Policy (DRP). A list of international CSOs assessed by CSP for core values is available on the CSP intranet. If the international CSO identified for the potential partnership is not included in the above list, the UNICEF Office contacts CSP (csp@unicef.org).

b. Assessment of national CSOs’ core values are conducted by the UNICEF Office seeking to establish the partnership by checking information provided by the CSO in the Partner Declaration (Annex E). UNICEF Offices verify, without any exceptions, that the CSO is not listed on the UN Security Council Committee on Sanctions list available at: http://www.un.org/sc/committees/consolidated_list.shtml

45. At the country office level:a. The PRC Secretary verifies whether CSOs2 are listed on the UN Security Council Committee

on Sanctions and the maintains the consolidated list of national CSOs that have been assessed for core values; and

b. Heads of Section ensure that partnerships are pursued only with CSOs that have been positively assessed for alignment with UNICEF core values.

Selection of CSOs for formalized partnership

46. During country programme implementation, UNICEF Offices use criteria to identify the CSO with the best comparative advantage to achieve results for children. Offices may define office wide

1 A CSO is defined international when it has offices in more than one country.2 This is for all CSOs whether the partnership requires review by the PRC or not.

11

criteria; criteria may be left to the discretion of programme/sections; or a combination of both office and programme/section specific criteria. Selection criteria take into account the programming context and may include, but are not limited to:a. Expertise and experience in the sector/area: required knowledge, specific skills, specialists,

and track record.b. Local experience, presence and community relations: on-going programme in the area of

operation; knowledge of the local context; engaging children; trust from local communities; existing networks; established consultation and feedback mechanisms with local communities which feeds back into the design of future programmes.

c. Innovative approach: to achieve results and its expected effectiveness and/or efficiency and sustainability in delivering outputs.

d. Realistic timelines and plans: to achieve the programme outputs that meet the needs of the UNICEF Office and time considerations critical to deliver results.

e. Contribution of resources: contribution of resources to achieve results (e.g. cash, intellectual property, human resources, supplies and/or equipment) by the partner that are presently available (or potentially mobilized by the partner) in order to supplement UNICEF resources.

f. Access/security considerations: ability to operate in given security conditions or location. g. Experience working with UNICEF: global and/or local partnerships including knowledge of

UNICEF policies, practices and programmes.h. Management ability: ability to manage the size of the envisioned intervention (e.g. past

experience managing similar size budgets and staffing), results of past UNICEF (or other UN agency) micro assessments and assurance activities, if applicable.

i. Cost effectiveness: level of direct costs and administrative costs proposed as necessary by the CSO to implement the joint work plan.

j. Other: other specific criteria that may be required to meet the needs of the country programme or humanitarian response (ex. CSOs operationalization of the IASC’s commitments to affected populations).

47. UNICEF Offices use an open selection or a direct selection approach that reflects the needs of the programming context to identify CSO partners that provide comparative advantage. Considerations and applicable procedures for both approaches are outlined in Table 4.

48. Direct selection is used when UNICEF Offices select the CSO partner based on specific considerations that are appropriate to the programming environment. These may include: known expertise; time constraints/criticality of response; innovative approach; local presence; importance of strengthening national civil society engagement amongst others. This approach may be used in the following two scenarios: a. UNICEF may request the CSO to submit a proposal for partnership; or b. The CSO may submit an innovative proposal to achieve results.

49. Direct selection is undertaken using Annex F with the rationale for using direct selection documented as part of the PRC Submission (Annex G)3.

50. Open selection is used when UNICEF Offices issue a call for expression of interest to solicit interest in partnering with CSOs. The call may be: i) generic when it is used to identify prospective

3 When an SSFA is established using a direct selection approach, no additional selection documentation is required beyond the SSFA template.

12

partners that can contribute to the achievement of results broadly defined in the country programme / humanitarian response plan; or ii) specific, when the call is used to identify CSOs to partner around specific/ targeted results/ interventions. A call for expression or interest may be: public, when advertised in newspapers/media; or closed, when the call is sent to a restricted number of known CSOs to identify which among these can provide the best comparative advantage. Open selection may also be appropriate to solicit interest in establishing contingency PCAs. The call for expression of interest and subsequent analysis is documented as part of the PRC Submission (Annex G).

Table 4: Considerations and applicable procedures for selection approaches

Type of selection Key features Considerations & risks Applicable

proceduresDirect 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; orb) Solicited by UNICEF to a particular CSO.

a. Responsive to particular programming environment, country context or timing of the intervention

b. May reduce ability to choose between alternative partners/ approaches

c. 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.

a. Transparent selectionb. Supports identification of new

partners and/or new approachesc. Supports more informed cost

effectiveness analysisd. 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

51. At the country office level:a. The Deputy Representative ensures a consistent review of the selection approach used to

identify the CSO that provides the best comparative advantage in the specific programming context;

b. The Programme Officer / Head of Section is responsible for / oversees: i) the selection approach (open vs direct selection) and criteria that will be used to identify the CSO providing the best comparative advantage in relation to the expected results; and ii) the CSO technical evaluation (assessment of proposal and institutional capacity); and

c. The Supply Officer supports the programme section in advertising the call for expression of interest when the open selection approach is used.

52. The following tools are available in the Working with CSO Tool Kit to assist in collecting information and selecting CSO partners:

13

a. Sample template to undertake a call for expression of interest selection approach, including partner submission formats and documenting selection analysis.

STEP 2: DESIGNING AND FORMALIZING RELATIONSHIPS WITH CSOS

Legal agreements

53. 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:a. Programme Cooperation Agreement (PCA) where it is anticipated that total transfer of UNICEF

resources will be more than $50,000 to the CSOi. UNICEF Offices enter into a PCA (legal framework) with a CSO that are then

operationalized by programme document(s) (Annex C). At the time of signature, the PCA is accompanied by at least one programme document.

ii. UNICEF Offices have one PCA per office with a CSO with one or multiple programme documents4. Where separate programme documents are used for different sections, UNICEF Offices put in place measures for coordination across sections to ensure any partnership management issues (including UNICEF HACT procedure requirements and budgetary considerations) are shared and action taken.

iii. When programme documents cover multiple years:a. For Regular Resources, funds can be committed the country programme cycle

(subject to the availability of resources and continuation of country programme and/or humanitarian response).

b. For Other Resources, funds can be committed for the duration of the donor grant, even if extending beyond the current country programme cycle (subject to availability of resources and the continuation of the country programme and/or humanitarian response).

c. UNICEF Offices indicate in the programme document how the partner will be informed, in writing, of continuation of the arrangement for subsequent years.

iv. When programme documents cover multiple countries, for example in the case of regional or sub-regional programme activities, one UNICEF office takes the lead in signing the PCA and establishing measures for coordination across countries to ensure any partnership management issues (including UNICEF HACT procedure requirements and budgetary considerations) are shared and coordinated action taken.

v. When UNICEF Offices enter into partnership with a CSO that has an existing partnership agreement with UNICEF at global/regional level, a country specific PCA and programme document(s) is required at local level.

b. Small Scale Funding Agreement (SSFA) where the total transfer of UNICEF resources to the CSO will not exceed $50,000 in a twelve month period5

i. In country programme, UNICEF Offices use SSFA as a tool to build capacity of national CSOs, especially community based organizations. Once $50,000 has been transferred to a CSO in twelve months’ time, subsequent SSFA’s cannot be entered into with the CSO. If further resources are to be transferred then a PCA is put in place.

4 It may be valuable to have a single, multi-sectoral programme document if this encourages integration across sectors, and reduce transaction costs for the partner. 5 Funding source considerations are the same for SSFAs as they are for PCA programme documents (see para 53a iv).

14

ii. In humanitarian response, UNICEF Offices use SSFA as a tool for the quick transfer of up to $50,000 of cash and/or up to three months of programme supplies required to meet UNICEF’s Core Commitment to Children. Additional cash is transferred through the establishment of a PCA.

54. The SSFA and the programme document are the sole mechanisms for budgeting and releasing UNICEF resources to a CSO. Funds and supplies are not committed or disbursed to a CSO before the CSO’s authorized official (as identified in the PCA for a programme document) and the UNICEF Representative6 have signed the SSFA or both a PCA and a programme document.

Programme documents

55. UNICEF Offices undertake a consultative process with the CSO in developing the programme document in which the CSO takes the lead role. Country offices involve sub-offices (where applicable) in the development of programme documents.

Step 1: Discuss the expected results of the partnership (programme outputs), overall strategy for the programme and partnership processa. UNICEF programme and the CSO discuss the expected results of the partnership and overall

strategy for the programme, making reference to the contribution of the specific programme document to the results planned in the country programme and/or humanitarian response plan;

b. UNICEF programme share with the CSO the partnership development process, the required templates/ forms to be prepared7 and any other document relevant to the proposed partnership, including partnership principles, standard legal agreement, budgetary considerations (Annex H), etc.

Step 2: Identify capacities of each partner c. UNICEF programme and the CSO discuss how their respective capacities will complement each

other in the implementation of the programme document. i. UNICEF programme informs the HACT Focal Point on the development of the programme

document to determine whether a micro assessment of the CSO is to be scheduled as well as advice on any capacity development activities to address action plans from prior year assessment and assurance activities (or known capacity gaps).

ii. The need to assess the CSO’s financial, procurement and managerial capacity as per the requirements of the UNICEF HACT Procedure is discussed with the CSO. Additionally, if the partner is rated high or significant risk, the need to incorporate capacity development activities is discussed and incorporated into the programme document, if required.

iii. The authority delegated by Supply Division to Country Offices to opt to procure through a CSO follows the authority granted via the local procurement authorization. As such, UNICEF Offices refer to Supply Manual Chapter 6, Section 2: Local Procurement Authorizations for those products that require prior authorization for local procurement.

a. If a partnership with a CSO requires the procurement of services or supplies for a value exceeding US $2,500 in a year, an assessment of the CSO’s capacity to undertake procurement is conducted either as part of the selection process of

6Or the delegated officer, as appropriate, and in line with the office Table of Authority or measure put in place for approvals in level 3 humanitarian response.7 These include the template for programme document (Annex C or Annex B); Partner’s Declaration (Annex E)

15

CSOs or as part of the HACT micro assessment8. The assessment is proportionate to the procurement risks involved and the type of supplies and services being purchased by the partner. Please refer to Supply Manual Chapter 6 Section 12 Procurement through Governments and CSOs for additional details on how to assess the procurement capacity of partners.

Step 3: Draft programme document and prepare the partnership agreementd. CSO and UNICEF programme finalize the programme document as per the template in Annex C

and jointly prepare the partnership agreement. e. The programme document reflects any key elements related to implementation as discussed

between UNICEF and the CSO. f. The programme document references any technical and humanitarian response standards and

principles specific to the implementation of the activities. Where such technical specifications are not publically available, they are attached to the programme document (not re-written in the programme document).

g. Programme documents are in accordance with the financial and budgetary considerations outlined in Annex H.

Step 4: Review programme document h. Programme documents with substantial supply components are reviewed by the Supply Officer

prior to submission to the Deputy Representative/PRC for review.i. Deputy Representative/PRC reviews the selection analysis and programme document to make a

recommendation to the Representative or asks UNICEF programme for further revisions. Annex G provides a template to document the PRC submission, review and recommendation to the Representative.

Step 5: Finalize programme document and the partnership agreementj. UNICEF programme revises the programme document, if needed, in consultation with the CSO.

The revised programme document is re-submitted to the PRC, if required.

Step 6: Sign partnership agreement and programme documentk. After obtaining the signature9 of the authorized officer of the CSO (as identified in the PCA) on the

PCA/programme document, the UNICEF Representative10 signs signifying UNICEF’s approval of the PCA/programme document.

i. When programme documents are sent to CSOs for signature, UNICEF Offices request that the CSO also submits the first FACE form for cash transfer and any supply request form required for efficient onset of programme implementation.

ii. The PCA and programme document is signed in duplicate, one copy kept by the UNICEF Office and the other by the CSO. UNICEF Offices keep the signed and electronic version of the PCA and programme document (s) in a central location where it can be accessed for all

8 For partners not requiring micro assessment, the procurement section of the simplified financial management checklist in the UNICEF HACT Procedure can be used. Or another procurement assessments accepted by Supply Division, such as those undertaken by EU and ECHO for purposes of selection as a Humanitarian Procurement Centre partner http://ec.europa.eu/echo/files/partners/humanitarian_aid/HPC-register_en.pdf or selected as a Framework Partnership Agreement partner as per: http://ec.europa.eu/echo/files/partners/humanitarian_aid/fpa_partners.pdf9 Document with scanned signatures are acceptable. 10 A delegate of the Representative can sign a programme document in accordance with the Table of Authority.

16

relevant staff, as it is the primary instrument for management and monitoring of the partnership.

iii. UNICEF and the CSO are the only two signatories to the PCA and programme document. The only exception is when the activities are part of a joint programme with other UN agencies, in which case the UN agencies may also be signatories to the programme document.

iv. A Fund Reservation (FR) representing the total contribution from UNICEF to the programme document is created in VISION11.

a. Where multi-year programme documents are being funded by regular resources, a FR is established for the current year commitment specified in the programme document. Subsequent year commitments can be charged to the current year budget allotment (to the extent that it is available). UNICEF Offices are to review multi-year programme documents to ensure FRs are established for the year.

56. The SSFA is jointly developed between UNICEF and the CSO.

57. At the country office level:a. The Representative ensures that partnership agreement preparation and finalization takes

place in accordance with this procedure and any additional requirements related to the country context;

b. The Deputy Representative chairs the PRC and reviews partnership agreements for recommendation to the Representative that are under the threshold requiring PRC review;

c. Chief of Operations and staff contribute to the programme document design and review as it relates to budgetary matters, supply and logistics as members of the PRC;

d. The PRC Secretary provides administrative support to the PRC and maintains signed and electronic versions of all PCAs, programme documents and SSFAs in a central location accessible to staff in the office, including any revisions;

e. Heads of Section are responsible for the overall programmatic and financial design of the programme document and for ensuring the CSO is included in the HACT Assessment and Assurance Plan; and

f. The Programme Officer works in a consultative manner with the CSO in the development and finalization of the PCA and programme documents.

STEP 3: IMPLEMENTATION, MONITORING AND REPORTING

58. Once the SSFA/programme document has been signed by both parties, it is implemented:

Step 1: Submit FACE form and/or supply request (which can be submitted at the same time the CSO signs the programme document in order to reduce delays)a. The CSO submits a FACE (Funding Authorization and Certificate of Expenditure) form that is

signed by the authorized official as indicated in the PCA to i. Request cash in the case of direct cash transfer (DCT); ii. Request authorization to enter into commitments in the case of direct payment; oriii. Request authorization to incur expenditure in the case of reimbursement.

b. For all cash transfer modalities, the FACE form contains requests at the activity level corresponding to the programme document and is accompanied by an Itemized Cost Estimate

11 Guidance on the creation of funds reservations is available on iLearn

17

(ICE)12 listing the planned utilization of cash at the input level. The use and level of detail required for an ICE is as per Annex H.

c. UNICEF Offices comply with the requirements of the UNICEF HACT policy and procedure and UNICEF Financial and Administrative Policy 5: Cash Disbursement, Supplement 3 – Cash Transfers (HACT) for use and processing of FACE forms.

d. The CSO submits supply requests that are reviewed and approved by UNICEF Office and supplies provided as per programme document.

i. Initiating a supply request requires an approved request, delivery schedule and distribution list signed by the authorized individual of the CSO.

Step 2: Implement the activities e. The CSO implements the activities stipulated in the SSFA/programme document. UNICEF

programme officers provide technical support to the CSO throughout implementation. UNICEF programme officer may request assistance from other staff to provide technical advice in their respective area of expertise13.

f. CSO and UNICEF implement any capacity development activities.

Step 3: SSFA/Programme document monitoring and reportingg. The CSO monitors workplan implementation, in collaboration with UNICEF programme.h. UNICEF Offices undertake assurance activities as per UNICEF HACT Procedure. Where supplies

are provided to partners, programme monitoring includes a review of the safeguarding and proper utilization of those supplies.

i. UNICEF Offices implement any additional risk mitigation measures agreed to as part of the programme document review and approval process.

j. UNICEF Offices ensure that monitoring and assurance activities meet any specific requirements of donor agreements that are funding the programme document.

k. CSO reports on progress as per the requirements in the SSFA/programme document. i. Progress reporting using the standard template in the programme document (Annex C Part

2) or as agreed in the SSFA takes place when a FACE form for reporting purposes is submitted. UNICEF Offices and CSO agree on the language of progress reporting. It is at the discretion of the UNICEF Office to determine whether progress reporting will be in one of the UNICEF working languages or local language.

ii. In humanitarian situations, particularly in a Level 2 or Level 3 emergency, partners are asked to submit monthly progress reports informing the status of high frequency indicators14 using the standard template in the simplified humanitarian programme document (Annex B Part 2).

iii. Additional progress reporting requirements, frequency and scope, are determined as appropriate to the context taking into account any donor reporting requirements. UNICEF Offices aim to reduce the reporting burden on partners. Therefore, UNICEF Offices do not request additional progress reporting from CSOs unless it is required for a specific purpose such as year-end, humanitarian performance monitoring or donor specific requirements.

12 Sometimes also referred to as itemized budget breakdown13 Supply, Finance and other staff are engaged to by the Programme Officer to assist in providing support that UNICEF resources are safeguarded, including assisting with partner capacity building activities. However, Programme Officers remain responsible for overall programme and financial management of the partnership.14 Offices can refer to the CCC E-Resource for further information on indicators, monitoring and reporting in humanitarian response.

18

iv. UNICEF Offices ensure progress reporting schedule takes into account mid-year review and year-end/new year planning.

Step 4: Annual partnership review l. For all CSOs with programme documents over $100,000 per year, an annual partnership review is

undertaken that focuses on progress made towards achieving the target output(s) as per the established targets and indicators. The partnership review includes discussion on the performance of both UNICEF and the CSO as partners. In the case of a multi-year programme document, the CSO and UNICEF revise activities and budgets for the coming year(s) reflecting lessons learned from the previous year(s). Where multiple programme documents are ongoing under a PCA, UNICEF Offices decide if an overall or separate partnership review is required. This annual partnership review is documented using the template in Annex I.

Step 5: Programme document revisionsm. Programme document revisions can be proposed either by the CSO or UNICEF. Both parties

agree to all revisions that are required to be documented in the programme document by the signatures of the Representative and the authorized officer of the CSO. Signed and electronic copies of revisions are maintained in a central location accessible to staff in the office.

n. The Representative documents offices specific protocols for the review and approval of revisions to programme document that reflect the size of the country programme budget, criticality of interventions and operational considerations. However, the minimum UNICEF Office requirements for revisions are as per Table 5 (illustrative examples are provided in Annex H).

Table 5: Types of revisions to the programme document work plan and budget and associated approval process

Type of revision ConsiderationsChanges requiring approval by the section using FACEChanges to the budget of activities (≤20%) with no change in the total programme budget

CSO can request a change to the budget of activities up to 20% at the time of FACE form request, documenting reasons for this change.

Approval is done by the UNICEF authorizing officer with the signature on the FACE form. No additional documentation required.

Changes to expenditure reported on FACE form compared to authorized amount with no change in total programme budget (≤ 20%)

CSO can report expenditures up to 20% of the authorized amount per activity without prior approval of UNICEF. Variance reported to UNICEF at time of FACE form reporting with an explanatory note.

Approval is done by the UNICEF authorizing officer with the signature on the FACE form. No additional documentation is required.

Changes requiring approval by the section with note for the recordChanges to the budget of activities (>20%) with no change in the total programme budget

CSO can request a change to the budget of activities of more than 20% at the time of FACE form request, documenting reasons for this change.

If approved authorizing officer documents this change with a note for the record.

19

Type of revision ConsiderationsChanges to expenditure reported on FACE form compared to authorized amount with no change in total programme budget (>20%)

Expenditures exceeding 20% of the authorized amount are not normally allowed. In exceptional circumstances, those are documented by the CSO and may be approved, partially approved or rejected by UNICEF. If accepted, UNICEF prepares a note on record documenting the approval and any impact on the programme implementation.

Changes requiring approval by Representative with exchange of letters

No cost-extension within country programme cycle

Extensions are within relevant grant expiry dates (or other grant conditionality) otherwise, alternate source of funding required.

Changes requiring signature of revised programme document by both partiesChanges to the budget of activities resulting in a change in the total programme budget (≤20%), with no changes to the programme results

The rationale for changes to the budget of activities resulting in a change up to 20% of the total programme budget must be documented in writing from the CSO. If approved by the authorizing officer in UNICEF, a new programme document is signed by both partners.

Budget decreases that do not impact on planned results do not require review of the PRC. However, programme officers inform Head of Section so that funding can be re-programmed

UNICEF Offices consider funding availability and grant conditionality.

Corrections in the programme document due to typos or administrative error

CSO/UNICEF can request a change to the programme document, including the budget, due to overlooks.

Approval is done by the UNICEF authorizing officer with the signature on the revised programme document. No additional documentation required.

Changes requiring review by PRC before approval/signature by Representative and CSO partner

Changes to the budget of activities resulting in a change in the total programme budget (>20%), with no changes to the programme results

Budget increases of more than 20%15 must be submitted for review by PRC for recommendation to Rep.

UNICEF Offices consider funding availability and grant conditionality.

Changes to planned results, population or geographical coverage of the programme

Changes to the planned programme results, population or geographical coverage must be mutually agreed in writing in advance between UNICEF and the CSO. The revised programme document must be submitted for review by PRC for recommendation to Rep.

Step 6: SSFA/PCA amendmentso. UNICEF Offices revise the SSFA with the CSO partner if any change is required in the document.p. UNICEF Offices use the PCA amendment model template to document any amendments to the

PCA (ex. authorized officials, duration, banking).

59. At the country office level:

15 This requirement relates increases to programme document budgets that are over the PRC review threshold specified in the office. Calculation of the 20% refers to the most recent PRC approved programme document budget.

20

a. The Representative, in consultation with the CMT, ensures that monitoring of programme documents is adequate to support achievement of country programme results, safeguard UNICEF resources, takes into account any donor requirement and meet the requirements of the UNICEF HACT Procedure;

b. The Deputy Representative supports the Representative by monitoring office level achievement of results and utilization of resources;

c. Chief of Operations and staff contribute to implementation and monitoring by processing approved FACE forms for payment, supporting assurance activities and follow-up, in line with office accountabilities established for HACT;

d. The PRC Secretary maintains signed and electronic versions of PCAs/SSFA and programme documents revisions for filing and reference in a central location accessible to staff in the office;

e. Heads of Section are responsible for the overall programmatic and financial management implementation monitoring of the programme document; and

f. The Programme Officer provides technical support to the CSO in the implementation of the PCA and programme documents.

STEP 4: CONCLUDING, SUSPENSION OR TERMINATION

Programme document activity closure

60. The CSO has primary responsibility for initiating the operational closure of programme documents that have been completed.

61. Upon completion of the all programme document activities, a final meeting is held between the UNICEF Office and the CSO to document achievements and lessons learned and documented using the template in Annex I when the partnership is above $100,000 . Wherever appropriate, UNICEF Offices and the CSO discuss: a. How to sustain achieved results beyond the length of the programme document; andb. How any remaining cash, supplies and existing equipment purchased under the programme

document will continue to contribute to its intended purpose.

62. UNICEF Offices may decide to undertake a performance audit depending on the nature and duration of the partnership and/or programme document and any specific grant conditionality. The purpose of a performance audit is to assess various aspects of the partnership in relation to achievement of results for children i.e. extent to which jointly defined results were achieved; relevance/ appropriateness of the programme strategy; sustainability of interventions; effectiveness of the partnership; and document lessons for institutional learning.

Suspension or termination of a programme document

63. The suspension or termination of a programme document can take place without suspending/terminating all programme documents and the PCA with a CSO.

64. Following appropriate consultations with the parties concerned, UNICEF Offices may decide to suspend transfer of resources and assistance to the CSO if conditions set out in the programme document have not been complied with, or if implementation is not proceeding satisfactorily.

21

65. UNICEF Offices provide written notice to the CSO indicating the conditions under which UNICEF is prepared to resume implementation of the programme document. The suspension continues until the conditions are accepted by the CSO and the UNICEF Office gives written notice to the CSO it is prepared to resume implementation.

66. In the event UNICEF suspends a programme document, no requests for further cash transfers are processed nor should the CSO incur any further liabilities with regard to the suspended programme document. Already incurred liabilities to the date of written notice are honoured by making outstanding direct payments, reimbursements, or acceptance of reported expenditure of cash transfers following regular completion of assurance requirements.

67. If action to remedy the situation is not taken by the CSO within a reasonable time, usually between 14 days and one month after receipt of such notice, UNICEF Offices may, by written notice, terminate the programme document effective on the date specified in the notice. In such cases, the CSO will be asked to return unspent funds from advances, submit final reports and return any supplies or UNICEF assets in its possession.

68. Due to exceptional programming circumstances, the CSO may consider that implementation as defined in the programme document may not be feasible with significant negative impact on the achievement of results for children. In such circumstances, the UNICEF Office should provide assistance and support. This may result in provision of technical support and/or adjustments to the programme document or a decision from the CSO to terminate the programme document. The process and resulting decisions are documented in writing by the CSO and UNICEF, with timely action from the UNICEF Office to ensure appropriate follow-up activities.

69. If a programme document is terminated, UNICEF programme prepares a Note to Record that is provided to the PRC Secretary. The Note to Record details: the reasons for termination; steps undertaken by the UNICEF Office related to the termination process (including all communication with the CSO); response (s) from the CSO; and includes all supporting document.

70. UNICEF Offices reimburse the CSO, or deduct from the return of unspent funds, for costs incurred to implement the workplan, up to the effective date of termination, including: a. Reasonable costs incurred in winding up its implementation of the UNICEF programme

document; and b. A prorated share Headquarters Support Costs allowable, as per the programme document,

corresponding to the amount spent up to the date of termination in relation to the total UNICEF allocation.

Termination of a SSFA/PCA (in-country partnership) 16

71. UNICEF may decide to terminate an SSFA/PCA with a CSO by giving 30 calendar days written notice to the CSO if: a. It concludes the CSO has breached its obligations under the SSFA/PCA or any programme

document and has not remedied that breach after having been given not less than 14 calendar days written notice to do so with effect from a date specified in such notice; and/or

16 Termination of partnership at a global level can only be actioned by UNICEF Headquarters. Termination of a SSFA/PCA with a CSO in one country does not necessarily impact on partnerships between UNICEF and the CSO in other countries.

22

b. It concludes that the CSO cannot meet its obligations under the SSFA/PCA.

72. UNICEF Offices may also suspend or terminate a SSFA/PCA in any of the following situations: a. If implementation of any programme document/SSFA has not commenced within a reasonable

time;b. If it decides the CSO or any of its employees or personnel has engaged in any corrupt,

fraudulent, money laundering collusive, or coercive practices in connection with SSFA/PCA or implementation of any programme document;

c. If it decides the CSO or any of its employees or personnel has engaged in any violations of the rights of children;

d. If at any time the CSO becomes listed on any UN Sanctions list; e. Should UNICEF’s funding be curtailed or terminated; f. The UNICEF country programme or humanitarian response is discontinued; org. Should the CSO be adjudged bankrupt, or be liquidated or become insolvent, or should the

CSO make an assignment for the benefit of its creditors, or should a Receiver be appointed on account of the insolvency of the CSO, in which case the implementing partner shall immediately inform UNICEF of the occurrence of any of the above events.

73. If a SSFA/PCA is terminated, UNICEF programme prepares a Note to Record that is provided to the PRC Secretary. The Note to Record details: the reasons for termination; steps undertaken by the UNICEF Office related to the termination process (including all communication with the CSO); response (s) from the CSO; and includes all supporting document.

74. UNICEF Offices reimburse the CSO, or deduct from the return of unspent funds, for costs incurred to implement the workplan, up to the effective date of termination, including: a. Reasonable costs incurred in winding up its implementation of the UNICEF programme

document; and b. A prorated share Headquarters Support Costs allowable, as per the programme document,

corresponding to the amount spent up to the date of termination in relation to the total UNICEF allocation.

75. At the country office level:a. The Representative ensures that partnerships that are no longer in the best interests of

UNICEF for achieving results for children are suspended or terminated; b. The Deputy Representative advises the Representative of situations requiring programme/PCA

suspension or termination and management of the process;c. Chief of Operations supports in the financial impact analysis and determination of refund and

amounts owing to the CSO;d. Heads of Section are responsible for promptly acting and consulting with the Deputy

Representative and Chief of Operations on issues brought forward by Programme Officers that warrant further analysis as to whether the partnerships should be suspended or terminated; and

e. The Programme Officer brings a) issues that may trigger suspension or termination to the immediate attention of the Head of Section and b) ensures that wind-up of programme document activity is considered in overall country programme design and implementation.

Regional Office

23

76. The Regional Director is responsible for a risk-based approach to oversight and quality assurance to country offices in relation to the effective implementation of this procedure in the region. Specifically, the Regional Director:a. Encourages processes of peer review and exchange among UNICEF offices within the region

on application of this procedure;b. Provides technical assistance to Representatives on the efficient and effective application of

this procedure and working with CSO partners; andc. Reports issues requiring management attention to the Deputy Executive Director, Field

Results. Headquarters

77. The Field Results Group is responsible for UNICEF policies, procedures and guidance related to management of formalized partnership with CSOs and for providing technical assistance of their implementation. Specifically, the Associate Director, Field Results Group:a. Coordinates organizational efforts to strengthen the management of CSO partnerships;b. Provides technical assistance for the effective implementation of management of formalized

partnerships with CSOs across all regions;c. Leads the development of systems and processes to effectively manage and monitor

formalized partnerships with CSOs; andd. Reports issues requiring management attention to the Deputy Executive Director, Field Results

or Office of the Executive Director as applicable.

78. The Supply Division is responsible for developing supply policies, procedures and guidance and for providing technical assistance, quality assurance and oversight of their implementation. Specifically, the Director, Supply Division:a. Provides technical assistance for the effective safe guarding and monitoring of supplies

transferred to CSO for achieving results for children; andb. Reports issues requiring management attention to the Deputy Executive Director, Field Results

or Office of the Executive Director as applicable.

79. The Division of Data, Research and Policy is responsible for coordination and strengthening UNICEF’s engagement with civil society. Specifically, the Director, Division of Data, Research and Policy:a. Supports offices in engaging civil society to achieve results for children;b. Coordinates UNICEF’s relationship with global civil society; andc. Reports issues requiring management attention of the Deputy Executive Director, Field Results

or Office of the Executive Director as applicable.

80. The Legal Unit is responsible for review and provision of advice to offices on legal agreements entered into with CSOs. Specifically, the Principal Advisor, Legal Unit:a. In consultation with Field Results Group, reviews requests from offices requesting

modifications to model legal agreements and grants or denies approval;b. Ensures model legal agreements are updated for any regulatory or donor requirements; andc. Reports issues requiring management attention of the Deputy Executive Director, Field Results

or Office of the Executive Director as applicable.

24

VIII. Risk Management

81. The procedure aims to mitigate several UNICEF corporate risks as outlined in the below table:

Typical Risks to this Procedure Minimum Expected Mitigation MeasuresDelay in the establishment of the partnership (signing of partnership agreement, commencement of activities) could negatively impact timely and quality programme implementation and results achievement and the reputation of UNICEF.

Benchmarks for PCAs to be developed and launched within 30 working in humanitarian context and 45 working days in country programme

Reasons for failure to meet benchmarks identified, and corrective actions defined

Misuse of funds by CSOs Assessment and assurance activities in line with UNICEF Procedure on HACT, including escalation of negative findings for appropriate management action

Inadequate technical, financial management, procurement, warehousing and / or logistics capacity to implement, monitor and report on programme activities, in a timely and effective manner, which could negatively affect programme implementation, results achievement and the reputation of UNICEF.

Due diligence with respect to partners capacities as outlined in this procedure

Assessment of partner’s procurement and financial management capacity

Programmatic, supply and financial monitoring / assurance activities conducted corresponding to risk levels and value or resources transferred

Assurance activities, especially programmatic monitoring and spot-checks according to requirements highlighted in the HACT Procedure and findings from previous assurance activities

Capacity development activities implemented to reduce risks (appropriate to country context and office capacities)

Potential UNICEF partners may be on the UN list of proscribed individuals and entities; engagement with them could expose beneficiaries to harmful actions and could have a negative impact on UNICEF’s reputation.

As part of the assessment of core values and integrity, the office must check that the potential partner is not on the UN list of proscribed individuals and entities before launching a partnership

Partners are re-assessed against the UN list of proscribed individuals and entities as part of annual partnership review and spot checks

Slow transfer of cash and supplies by UNICEF to CSO partners could negatively affect timely programme implementation and results achievement, and cause strained relationships with partners

Development and monitoring of Country Office benchmarks for timely transfer of funds and supplies

UNICEF and partner staff trained and well-versed on procedures for requesting and processing programme inputs

Conflicts of interest involving staff members, former staff members or members of their family and CSO partner organizations which could negatively affect value for money and the reputation of UNICEF

Disclosure and recusal of concerned staff members from decision-making bodies (e.g. Partnership Review Committee, PRC) and subsequent implementation / management of the partnership

Due diligence conducted by PRC with respect to role of former and current staff members and family members in CSOs being considered for a partnership

25

DOCUMENT MANAGEMENT INFORMATION

Document Title UNICEF Procedure for Country Office Transfer of Resources to Civil Society Organisations (UNICEF CSO Procedure)

Document Number FRG/PROCEDURE/2015/001

Effective Date 1 April 2015

Mandatory Review Date 1 April 2017

Responsible Division Field Results Group (FRG)

Responsible Manager Andrea Suley, Chief Implementation Modalities, FRG

Document Summary This Procedure outlines requirements governing relationships between UNICEF and civil society organizations (CSOs) where there is a transfer of resources from UNICEF to achieve results for children.

Applicability All UNICEF country offices when transferring resources to CSOs, in every country and operational context.

Regulatory content the Document Replaces

CF/EXD/2009-11

Topics Covered Programme Resources ManagementPartnerships with civil society organizations

Corporate Risk Area Funding and external stakeholder relationsResults based management and reportingBudget and cash management

Reference / Links to Enabling Legislation and Background

UNICEF Financial Regulations and Rules

Links to Relevant Policy Strategic Framework for Partnerships and Collaborative RelationshipsGuiding Principles of Partnership with CSOsCore Commitments for Children in Humanitarian Action

Links to Relevant Procedure UNICEF HACT Policy and ProcedureSimplified Standard Operating Procedures for Level 3 and Level 2 Emergencies

Links to Relevant Guidance Programme Policy and Procedure ManualUNICEF Supply Manual

Links to Relevant Training Materials

26

Annex A: Sample Terms of Reference for the Partnership Review Committee

OBJECTIVE

1. The objective of the Partnership Review Committee (PRC) is to make informed, objective and transparent recommendations to the Representative on whether proposed partnerships with Civil Society Organizations (CSOs) are in the best interests of UNICEF and achieving results for children.

MANDATE

2. The PRC reviews proposals for partnership1 and makes recommendations to the Representative in respect of partnerships with CSOs that are formalized via a: a. Programme Cooperation Agreement (PCA); orb. Programme documents with a total budget over [US $100,0002].

3. To be included if appropriate: A sub-office PRC is established at [insert names of relevant sub-offices] to review PCA, programme documents up to the budget value of [specify threshold].

4. Proposals to revise existing programme documents require the review and recommendation of the PRC if there is a substantive change to the programme planned results, population or geographical coverage in line with para. 52o of the UNICEF Procedure for Country Office Transfer of Resources to Civil Society Organizations for Implementation.

MEMBERSHIP

5. The Representative appoints the members of the PRC. The PRC is comprised of UNICEF staff only3. The PRC is comprised of a chairperson, members, alternates and secretary. The Representative cannot be a member of the PRC.4

6. The chairperson is the Deputy Representative (or most senior staff member responsible for Programme). The chairperson is a voting member and is responsible for: a. Convening meetings;b. Ensuring quorum at meetings;c. Chairing meetings;d. Identifying specialized resources to assist the PRC in discharging its duties in the most

competent manner;

1 Proposals for Institutional Contracts and Individual Consultancies are not within the mandate of the PRC and are referred to the Contract Review Committee (CRC).2 Representatives, in consultation with the Country Management Team, determine the appropriate threshold for PRC taking into account the programming and country context. The threshold should be adjusted when significant changes occur (overall programme size and/or operational context).3 Professional and national staff are voting members.4 Where the number or composition of staff in a Country Office does not permit the creation of a PRC, proposals should be submitted to the regional office PRC or similar forum in the Regional Office as may be appropriate.

27

e. Ensuring that Part 3 (PRC Review and Recommendation) of the PRC Submission, Review and Approval form (Annex G) is prepared in a timely manner and accurately reflects the review and advice of the PRC;

f. Reporting on the activities of the PRC to the CMT on a quarterly basis, including but not limited to:

i. Performance with respect to global, regional or locally established benchmarks related to partnership management (ex. time required to launch partnerships/time required to release first cash transfer/time required to process FACE forms etc.); and

ii. Common issues from PRC review of PCAs and programme documents requiring management attention.

7. The secretary is appointed by the Representative based on his/her assessment of the most appropriate staff member in the office to carry out the required duties. The secretary is an ex-officio non-voting member and is responsible for:a. Coordinating the schedule of the PRC meetings;b. Reviewing and certifying that Part 2 of PRC Submission, Review and Approval form (Annex

G). for completeness and ensuring any required documentation is attached;c. Overseeing the timely distribution of relevant documentation to PRC members;d. Documenting Part 3 (PRC Review and Recommendation) of the PRC Submission, Review

and Approval form (Annex G) and any other exchanges pertaining to the meetings;e. Ensuring that files of documentation pertaining to the submissions and meetings are complete;f. Ensuring that any minor revisions not requiring resubmission to the PRC have been actioned

and/or reflected in the programme document prior to submission to Representative for approval;

g. Ensuring that all original copies of PCAs, SSFAs, programme documents, PCA amendments and programme document revisions are maintained in an orderly and easily accessible fashion, including any decisions by the Representative to not accept the recommendation of the PRC;

h. Ensuring that electronic versions of PCAs, [SSFAs if applicable], programme documents, PCA amendments and programme document revisions submitted to PRC are maintained on a shared drive that is accessible to all staff involved with programme management; and

i. Ensuring that a Fund Reservation is properly created in VISION for all approved programme documents with the programme document being uploaded in VISION on creation of the Fund Reservation.

8. The membership5 of the PRC reflects the size and composition of the office and, generally, includes: Chief of Operations (or most senior official responsible for Operations); Chief, Planning, Monitoring & Evaluation (or most senior official responsible for PME); the HACT Focal Point; the Emergency Coordinator (if applicable); and other staff members as determined appropriate by the Representative.

9. Each member appointed to the PRC has alternates so that quorum can be reached despite official travel or other duties causing some PRC members to be unavailable for a meeting.

5 Some small county offices may not have all posts referenced and/or the HACT Focal Point role is assumed by the Deputy Representative or Chief of Operations. In such cases, programme officers can also be voting members of the PRC. The programme officer voting on a specific agreement must not be from the section making the submission.

28

a. Alternates for voting members may be appointed from UNICEF zone offices, offices in neighbouring countries or the Regional Office where reaching a quorum with members and alternates within the country office is problematic.

b. In emergency situations, Representatives may appoint as members and/or alternates any appropriately experienced staff member that joins the country office following the emergency even if the regular PRC membership was already appointed.

c. Quorum can be met via by holding “virtual” meetings with members participating remotely and/or member responsibilities (e.g. review of documents) fulfilled by email.

10. Quorum consists of three voting members. Each member is responsible for recusing him / herself from the review of submissions if there is a conflict of interest. Members do not represent any entity outside of the PRC and serve in their own individual capacity.

11. The Chairperson may request the attendance of particular staff as needed and in relation to any special consideration in the programme document. Specifically, the Chairperson requests that: the Supply Officer joins PRC meetings for programme documents with material supply components.

12. Members serve for a period of up to two calendar years after completion of which they may be re-appointed for additional terms of membership.

RESPONSIBILITIES

13. The PRC review includes the lines of enquiry listed in Part 3 (PRC Review and Recommendation) of the PRC Submission, Review and Approval form (Annex G) and focuses on the following key elements:a. Nature and scope of the CSO selection and due diligence process;b. Overall clarity and quality of the programme document, work plan and budget; andc. Link to ongoing interventions in the same area and/or with the same CSO.

14. The programme officer (and Head of Section) submitting the partnership proposal is accountable for the technical aspects of the proposal, including that the proposed legal agreement and programme document will ensure that programmatic or operational strategies and results are appropriate and the performance monitored. The programme officer is responsible for ensuring that appropriate authority has been obtained for the commitment of funds and that resources are available. Proposed programme documents for which resources are not fully available but which will be entered into in stages are submitted to the PRC in their entirety rather than through multiple submissions as resources become available.

15. The Representative is responsible for reviewing the advice of the PRC and accepting or not accepting the recommendation and in the case of non-acceptance, documenting the reasons for this decision.

PROCEDURES

16. The PRC will meet at the request of the secretary as frequent as may be required but normally not more than once a week. A set calendar may be established by the Chair depending on the programming context to facilitate scheduling of meetings and availability of PRC members.

29

17. All issues that are raised by the PRC with respect to PRC submissions and/or recommendations are to be addressed to the satisfaction of the PRC and/or the Representative prior to the commitment of UNICEF funds.

18. Where the programme officer can action requests for minor changes or points of clarification within 48 hours, re-submission to the PRC is not required prior to forwarding to the Representative for approval. In such cases, the secretary notes changes required by the PRC in the PRC Submission, Review and Approval form (Annex G) and confirms that change has been actioned prior to submitting the form to the Representative.

OTHER COUNTRY OFFICE SPECIFIC REQUIREMENTS[If required, enter any additional requirements related to the PRC specific to the office]

30

Annex B: Simplified Humanitarian Programme Document

PART 1: SIMPLIFIED PROGRAMME DOCUMENT FOR RAPID ONSET (MAXIMUM 3 MONTHS) OF HUMANITARIAN RESPONSE – TO BE DRAFTED AND FINALIZED WITH THE CSO

Section 1. Humanitarian response & CSO overview1.1 Humanitarian action reference

UNICEF OfficeProgramme TitleSubmission date

1.2 Organization information

Organization Progr. Focal pointTitleEmail Telephone

1.3 Programme budget

From CSO %From UNICEF %Total

2. Humanitarian situation and response overview2.1 Overview of humanitarian situation

Type of emergencyLocation State/ province, etc.Population affected Total population affected (total/women/children)

2.2 Overview of humanitarian response

Expected result Target population/ group(s)

Data disaggregated where possible

Intervention areaHigh-frequency indicator/s from the Humanitarian Response Plan to which the programme contributes

Target Monitoring frequency0

2.3 Other partners supporting the intervention

GovernmentCSO(s)UN agencies

2.4 Activation protocol, if applicable

If a contingency programme document, document activation protocols.

0 As a standard practice, reporting in humanitarian action is monthly, unless a more frequent reporting schedule is established at local level.

31

3. Humanitarian response Work plan and BudgetExpected result:

High-frequency indicator/s to which the programme contributes:

Activity & costs Budget CSO contribution

UNICEF contributionCash Supplies

Activity 1.1Activity 1.2Activity 1.3Total programme costsOperations & management costs*HQ support costs **Total costs* Refer to the list of allowable operations & management costs.** Applicable to international CSOs

4. Status of Capacity Assessments (To be completed by UNICEF as part of finalization of the programme document)4.1 Core values and integrity0

DateResults Positive/Negative

4.2 CSO selection analysis

Rationale for selection

4.3 Financial management (if applicable)0

Date planned/ completedRisk rating0 Low / Medium / Significant / High / Non-assessed

4.4 Observations/ Risk management measures (if any)

Use for example to indicate if programme is subject to third-party monitors.

4.6 PRC Ref.#0

5. Signatures and date

0 The assessment of core values and integrity must be conducted before finalizing the partnership. International CSOs are assessed by HQ and the full list of partners assessed is available at this link. National CSO are assessed by local offices as per provisions of par.44 b of the CSO Procedure. 0 As per UNICEF HACT Procedure, para.21 b.0 Ibid, para 21c. High risk is assumed for an implementing partner requiring a micro assessment until the assessment is completed. If the partner does not require a micro assessment, the risk rating is “non-assessed” unless the financial management checklist is used to determine a risk rating.0 Partnership Review Committee Reference number.

32

_______________________________________CSO Authorized Official, signature and date

________________________________________UNICEF Representative name, signature and date

33

PART 2: SIMPLIFIED REPORT AGAINST HIGH-FREQUENCY INDICATORS IN HUMANITARIAN ACTION

Section 1. Humanitarian response overview1.1 Humanitarian action reference

UNICEF OfficeProgramme TitlePRC Ref. #0

1.2 Organization information

Organization Prgr. Focal pointTitleEmail Telephone

1.3 Budget information

Programme budgetUNICEF contribution % of totalFunds received to date % of total

1.4 Reporting information

Programme start date DD/MM/YYYYReporting period From DD/MM/YYYY to DD/MM/YYYYNext report submission DD/MM/YYYY

1.10 Signature of CSO Authorized Official

Date:

2. Reporting on results achievedThe table below provides an overview of progress towards achievement of programme targets during the reporting period and cumulatively since the onset of the programme.

Performance indicator* Targets*Achievement in reporting period**

Cumulative progress to date**

Narrative assessment/ summary of progress**

Challenges / bottlenecks faced in the reporting periodProposed way forward* Information directly extracted from Section 2.2 of the signed simplified programme document.** Information to be updated upon submission of the report.

0 Partnership Review Committee Reference number (refer to Section 4.5 of the signed Simplified programme document).

34

Annex C: Programme Document

PART 1: PROGRAMME DOCUMENT – TO BE DRAFTED AND FINALIZED WITH THE CSO

Section 1. Programme & CSO overview1.1 Programme submission reference

UNICEF OfficeProgramme TitleSubmission date

1.2 Organization information

Organization NameAcronymName of CSO Authorized OfficialTitle of Authorized Official Email of Authorized Official Phone of Authorized OfficialName of Progr. Focal PointTitleEmailTelephone

1.3 Programme information

DurationGeographical coverage State/ province, etc.Population focus Number of beneficiaries / groups

1.4 Programme budget

From CSO %From UNICEF %Total

Section 2. Programme description2.1 Rationale/ justification

(3 to 5 paragraphs; max 400 words)

“Why” this programmeThis section outlines the problem statement, the context and the rationale for the Programme: Overview of the existing problem, using data (disaggregated) from existing reports; who is

affected and what are the barriers/bottlenecks to outcomes for children? How the problem is linked to national priorities and policies; The relevance of the Programme in addressing problem identified.

2.2 Expected results(No narrative required)

“What” this programme will achieveThe table below defines the programme results framework (results and their link to results defined in the country programme and/or humanitarian response plan; specific indicators, baselines, targets and MOV for each programme output).

35

Result statement Performance indicator/s Baseline Target Means of Verification0

Corresponding result from Country programme/ Humanitarian Response Plan0

- Xxx- Xxx

Programme Output 1Service or product resulting from the programme

List each indicator in a separate line

Programme Output 2

Programme Output 3

2.3 Gender, Equity and Sustainability(3 paragraphs; max 250 words)

“How” this programme takes into account gender, equity and sustainabilityThis section briefly mentions the practical measures taken in the programme to address gender, equity and sustainability considerations.

2.4 Partner’s contribution(1 paragraph; max 100 words)

This section briefly outlines the partner specific contribution to the programme (monetary or in-kind)

2.5 Other partners involved

(1 paragraph; max 100 words)

“With whom” will this programme works in partnershipThis section outlines other partners who have a role in programme implementation, including other organisation providing technical and financial support for the programme. This section would also specify whether UNICEF has approved any aspect of the programme document to be sub-contracted to another entity.

2.6 Other considerations(3 paragraphs; max 250 words)

List any other critical aspects of programme delivery specific to the programme document. For example, in humanitarian response content related to how the partner will meet the IASC Commitments to Affected Population.0

2.7 Additional documentation

Additional documentation can be mentioned here for reference.

0 The specific sources from which the status of each of the performance indicators can be ascertained. If any data source is a survey or a study which the implementing partner is planning to conduct for this programme, this should be planned and budgeted for in section 3 below (programme workplan and budget). 0 The most relevant output level result from the Country Programme (CP)/ Humanitarian Response Plan should be identified here, with the corresponding performance indicator(s), directly drawn from CP official documents. If the programme contributes to more than one CP/Humanitarian Response Plan output, each should be identified in a separate line, with programme outputs listed below each corresponding CP output. Identification of the most relevant output level result and corresponding performance indicator(s) is done in consultation with UNICEF Office during the finalization of the programme document.0 Since 2011, together with other members of the IASC, UNICEF formally endorsed commitments to affected population in five areas: 1) Leadership and Governance; 2) Transparency; 3) Feedback and complaints; 4) Participation; and 5) Design, monitoring and evaluation.

36

(1 paragraph; max 100 words)

37

Section 3. Programme work plan and budgetThe table below defines the programme implementation work plan (the specific activities to be undertaken towards achievement of each of the programme outputs; the schedule of implementation; and the planned budget, including the CSO and UNICEF’s contributions to the programme).

Result Level Result/activity

Timeframe (quarters/year(s) Total (CSO+UNICEF)

CSO contribution

UNICEF contribution

Q1 Q2 Q3 Q4 Year2 Cash0 Supply

Progr. Output 1:

E.g. Community-based management of SAM introduced in 200 villages In 10 districts

Performance indicator(s),- # children receiving RUFT/in patient- # children receiving RUFT/ community - recovery rate

400,000 10,000 190,000 200,000

Act.1.1 Organise training of 500 health workers in community nutrition in 10 districts x x 100,000 100,000

Act. 1.2 Undertake community outreach activities & referral in 200 villages in 10 districts

x x x x 50,000 50,000

Act. 1.3 Provide nutrition equipment & supplies in 50 health centres x x 200,000 200,000

Act. 1.4 Programme management and technical supervision x x x x 50,000 10,000 40,000Progr. Output 2:

Output statement

Performance indicator(s):

Sub-total output 2

Sub-total output 2

Sub-total output 2

Sub-total output 2

Act 2.1 Activity statement0

Act. 2.2

0 The budget is prepared in the currency of implementation. Most generally, this correspond to the local currency in the country.0 Costs budgeted as part of the programme output budgeting include the following: Cash for activities, such as workshop or trainings; Cost of supplies that directly assist beneficiaries or beneficiaries institutions, including warehousing, transport and assembling; Technical assistance and costs of technical staff to directly support beneficiaries / beneficiary institutions (experts in health, education, protection, etc.); Cost of surveys and other data collection activities in relation to beneficiaries or measurement or programme expected results; Communication activities to directly support programme planned results.

38

Result Level Result/activity

Timeframe (quarters/year(s) Total (CSO+UNICEF)

CSO contribution

UNICEF contributionQ1 Q2 Q3 Q4 Year2 Cash Supply

Progr. Output 3:

Output statement

Performance indicator(s):

Sub-total output 3

Sub-total output 3

Sub-total output 3

Sub-total output 3

Act 3.1 Activity statementAct 3.1Sub-total for the outputsProgr. Output 4

Effective and efficient programme management Sub-total output 4

Sub-total output 4

Sub-total output 4

Sub-total output 4

Act 4.1 Standard activity: In-country management & support staff0 pro-rated to their contribution to the programme (representation, planning, coordination, logistics, admin, finance)

Act 4.2 Standard activity: Operational costs pro-rated to their contribution to the programme (office space, equipment, office supplies, maintenance)

4.3 Standard activity: Planning, monitoring, evaluation and communication0, pro-rated to their contribution to the programme (venue, travels…)

Sub-total for programme costsHQ costs0 HQ technical support0 (7% of the cash component)Total programme document budget

* UNICEF specifies whether subsequent year funding in the programme budget is indicative for planning purposes only. UNICEF Offices can add additional columns for multi-year planning.

0 Costs of technical assistance/staff directly related to the achievement of planned results are budgeted as part of programme output budgeting, see above footnote 4.0 Costs of M&E and communication activities directly related to the achievement of the planned results re budgeted as part of the programme output budgeting, see above footnote 4. 0 Only payable to organizations with headquarters outside of the country of implementation. 0 Amount is an estimate. Amount paid is a standard 7% on actual expenditures subject to calculation exclusions as per Annex H of the CSO Procedure.

39

Section 4. Partnership review plan (To be completed with UNICEF as part of finalization of the programme document)4.1 Financial management assessment (if applicable)0

Date planned/ completedRisk rating0 Low / Medium / Significant / High / Non-assessed

4.2 Assurance activities planned for the programme duration0

Type # Date planned/ frequencyProgrammatic visitsSpot checksAudit0 Yes/No

4.3 Other Partnership review meeting(s)

4.4 Cash transfer modality(ies)4.5 PRC Ref.#0

Section 5. Other requirements5.1 Additional reporting required

Specify any reporting requirements in addition to the FACE form and attached standard programme progress/final report

5.2 Applicable technical specifications or guidance

Specify any technical specifications or guidance this is applicable to the programme implementation

5.3 Supply considerations, if applicable

Specify any protocols, lead times and other key considerations related to supply requirements

5.4 Other

6. Signatures and date

_______________________________________CSO Authorized Official name, signature and date

________________________________________UNICEF Representative name, signature and date

0 As per UNICEF HACT Procedure, 0 Ibid, High risk is assumed for an implementing partner requiring a micro assessment until the assessment is completed. If the partner does not require a micro assessment, the risk rating is “non-assessed” unless the financial management checklist is used to determine a risk rating.0 Ibid0 One audit is scheduled during the programme cycle if one or more of the programme documents with the CSO reach a cumulative value of $500,000 or more.0 Partnership Review Committee Reference number.

40

PART 2: PROGRAMME PROGRESS/FINAL REPORT – TO BE COMPLETED BY CSO AS PART OF REPORTING WITH FACE

Section 1. Programme & CSO overview1.1 Programme reference

UNICEF OfficeProgr. TitlePRC Ref. #0

1.2 Organization information

Organization / AcronymName of CSO Authorized OfficialTitle of Authorized OfficialEmail of Authorized OfficialPhone of Authorized OfficialName of Prgr. Focal PointTitleEmailTelephone

1.3 Programme information

Progr. DurationStart date MM/YYYYReporting period From MM/YYYY to MM/YYYY

1.4 Budget information

Programme budgetUNICEF contributionFunds received to date % of total

1.5 Partner Contribution made to date1.6 Signature of CSO Authorized Official

Date:

0 Partnership Review Committee Reference number (refer to Section 4.4 of the signed Programme document).

41

2. Reporting on results achievedThe table below provides an overview of results achieved during the reporting period and cumulatively since the onset of the programme.

Programme Outputs* Performance indicator* Targets*

Achievement in reporting period**

Cumulative progress to date**

Overall Status0

(select)

Narrative assessment/ summary of progress**

Progr. Output 1 On track /Constrained/No progress/ Met

Progr. Output 2

Progr. Output 3

Challenges / bottlenecks faced in the reporting periodProposed way forward* Information directly extracted from Section 2.2 of the signed Programme document.** Information to be updated upon submission of the report.

0 Cell can be color coded as follows: On trackConstrainedNo progressMet

42

Annex D Summary of services and typical arrangement - partnership versus procurement

Type of Service Partnership Procurement

Canteen/Cleaning Services Yes

Construction Services Yes

Design Services (including photography, branding, logo development, typography, etc.)

Yes

Development of Curriculum Yes Yes

Distribution of Kits - Substantive Support IP has trusted relationship/ access to community, provides medical advice, etc.

Yes Yes

Distribution of Kits - Transportation Services

Yes

Event Operational/Logistical Support (Catering, Venue Management, Administrative Support, Translation e.g., trainings, workshops, conferences)

Yes

Evaluation Yes

Freight Forwarding Service Yes

IT Consulting Yes

Maintenance of any kind (ex. vehicle, IT equipment)

Yes

Printing of any kind (ex. reports, brochure, pamphlet, business cards)

Yes

Research Yes

Software Licensing Yes

Substantive Support Research for event, Exchange of ideas, development of content for event

Yes Yes

Surveys of any kind Yes Yes

43

Type of Service Partnership Procurement

Trainers/ Training Yes (if specialized expertise related to UNICEF’s mandate is required and evaluation of activities to measure its impact is needed, e.g. peer education)

Yes (if required background is ‘generic’, such as for Excel; or if needed specialized expertise is not related to UNICEF mandate, e.g., IPSAS)

Translations Yes

TV and Radio Campaign Yes (where content needs to be developed and created, ex., advocacy campaign)

Yes (if campaign is designed and only needs to be aired/distributed through one channel)

Workshop Facilitators Yes Yes

Working/ follow-up with communities and families on basic services

Yes

44

Annex E: Partner Declaration (to be completed by CSO - mandatory)

Partner DeclarationName of organisation: _________________________________

Partner Yes NoBy answering yes, the organization confirms that neither the organisation nor any of its members is mentioned on any of the United Nations Security Council targeted sanctions listshttp://www.un.org/sc/committees/consolidated_list.shtml

By answering yes, the organization confirms that it is committed to the core values of the UN, the Convention on the Rights of the Child (CRC), the Convention on the Elimination of All Forms of Discrimination Against Women (DEDAW) and the Convention on the Rights of Persons with Disabilities (CRPD).http://www.unicef.org/crc/ http://www.ohchr.org/EN/ProfessionalInterest/Pages/CERD.aspx http://www.un.org/disabilities/convention/conventionfull.shtml

Does the organisation have an Annual Report that is publicly available?Attach the latest report or provide URLDoes the organisation have an annual audit of financial statements?Attach the latest report or provide URL

I declare, as an official representative of the above-named organization, that the information provided in this declaration and attached documentation is complete and accurate, and I understand that it is subject to UNICEF verification.

Name of partnerName and title of the duly authorized partner representative Signature

Date

FOR UNICEF OFFICE USE ONLYUN Security Council Sanctions List Verification CSO on list CSO not on list Name TitleSignature

Date

45

Annex F: Templates for Direct Selection of CSOs

CSO IDENTIFICATION PROFILE (TO BE COMPLETED BY CSO - OPTIONAL)

Section 1. CSO information1.1 Organization information

Organization NameAcronymCategory of CSO0

AddressRegistration number (copy of registration to be attached)TelephoneWebsite

1.2 CSO Authorized Official

Name, SurnameFunction Email Telephone

Section 2. CSO expertise and experience in the sector area2.1 CSO mandate, sector area and geographic coverage

Outline the organisation’s mandate, field of work and geographic coverage

2.2 Available expertise and specialists

Outline the distinctive technical capacity of the organisation in the sector area

2.3 Key results achieved over the

Outline of key results achieved in sector area in recent years, including any recognition received at local / global level for the work in the sector area

0 Choose between: National NGO (NGO); International NGO (INGO); Academic Institution; Community Based Organisation (CBO); Foundation; Other (please specify).

46

This Annex provides templates to be shared with CSOs wishing to submit a programme proposal for partnership to a UNICEF Office or identified for formalized partnership following the direct selection approach (par.48 of the Procedure). The following templates are used:

Partner Declaration (Annex E - mandatory)Template for the Programme document (Annex C - mandatory)CSO Identification Profile (provided below, optional)

Templates are mandatory, except the CSO Identification Profile. Offices may decide to use this as a tool to facilitate collection of key information related to the expertise and expertise of prospective CSOs.

Section 2. CSO expertise and experience in the sector areapast 5 years

Section 3. Local experience, presence and community relations3.1 Ongoing programmes in sector area

Outline of type / scope of ongoing programmes in the sector area

3.2 Knowledge of the local context

Outline of presence and community relations in the proposed programme location(s)

3.3 Existing networks

Outline of ongoing collaborations with national institutions and local communities in the sector area

Section 4. Management Ability4.1 Annual budget Size of annual budget

(previous year, USD)Source of core funds or incomeMain funding partners/ donors

4.2 Core staff Outline of number and key functions of core organisation staff4.3 Any other informationdemonstrating financial capacity

E.g. results of previous capacity assessments if available (such as the micro assessment)

Section 5. Experience of working with UN/ UNICEF

Programme/project title Total budget (USD)

Funding UN agency Year end Key results achieved

1. 2. 3.

47

Annex G: PRC Submission, Review and Approval form

Partnership Review Committee Submission & Approval Form

Part 1: Submission to the Partnership Review Committee (to be filled by the requesting officer before submitting to the PRC secretary)

Name of proposed CSO partner

Title of proposed programme document

Date programme document submitted by partner

Total value of UNICEF’s contribution to programme document

Cash %

Supplies %

Total

Country programme/ Humanitarian Response Plan output Reference(s)

The following documents are attached to the submission:Type of document submitted to PRC When requireda. Partner Declaration Only if 1st time submission for the CSO during the CPb. Copy of CSO registration as

per local requirementsOnly if 1st time submission for the CSO or if there is a change in registration

c. Legal agreement (PCA) Only if 1st time submission for the CSO during the CPd. Programme Document

(Annex C or Annex B of CSO Procedure)

Every submission to PRC

e. Latest Joint Partnership Review0

If there has been any partnership with the CSO for at least one year and over $100,000 threshold

f. Other, indicate:

Type of CSO selection approach used and documentation:

If a direct selection approach was used:Direct selection approach

Proposal submitted by CSO Proposal requested by UNICEF to CSO

Rationale for using the direct selection approach:

If an open selection approach was used:

0 Information about any prior suspension and/or termination of a programme document, SSFA or PCA with the proposed CSO partner should be provided by the Programme staff or PRC Secretary.

48

Open selection approach

Generic Call for Expression of Interest (public) Specific Call for expression of interest (public) Specific Call for expression of interest (closed)

Reference document Evaluation matrix attached to the submission

The programme document does not include costs that are already being funded by another programme document with the proposed CSO.

PO name: ……………………………………… Signature: ……………………………

Title: …..…………………………………… Date: Click here to enter a date

Assessment of risks of working with CSO:

Identify any key risks associated with the proposed programme Planned risk response

The criteria for selection of the CSO and all technical elements of the submission have been approved by the Head of Section

Name: ……………………………………… Signature: ……………………………

Title: …..…………………………………… Date: Click here to enter a date

If the PRC submission relates to an integrated programme document - covering more than 1 programme area (e.g. education and WASH), approval on the CSO selection and technical elements has been obtained from other Heads of Section involved:

Name: ……………………………………… Signature: ……………………………

Title: …..…………………………………… Date: Click here to enter a date

(Add lines as relevant)

Authority has been granted by the Authorizing Officer for commitment of funds.

Amount of financial commitment for the intended programme document: [enter total resources to be transferred]

Grant reference Grant expiry date

Amount Grant conditionality, if applicable

Name of Budget Owner: …………………………….. Signature: …………………………

49

Title: …..…………………………………… Date: Click here to enter a date

(Add lines as relevant)

Part 2: Certification of completeness by the PRC secretary(to be filled in before submitting to the PRC members)

This submission is complete with regards to documentation.

Name: ……………………………………… Signature: ……………………………

Title: …..…………………………………… Date: Click here to enter a date

Part 3: PRC review and recommendation(to be completed during the PRC meeting)

Date of PRC meeting: Click here to enter a date.

PRC meeting reference number: CO-PRC/YYYY/###

The PRC has reviewed the key elements of the submission and has the following comments

Considerations Yes No Comments1. Partner selection, assessment & assurance1.1 The proposed relationship is best represented and regulated by a partnership (as opposed to a contractual relationship)1.2 The partner selection evidences the CSO comparative advantage in relation to the planned results1.3 Required assessments of the CSO have been carried out or high risk is assumed for the partnership1.4 Relevant assurance activities are planned in line with the HACT Procedure requirements 1.5 Previous relationship with the proposed CSO, if any, were positive (no significant issues identified)2. Programme design2.1 The proposed programme is relevant to achieving results outlined in the CP/ Humanitarian Response Plan (HRP)2.2 Outputs, indicators and targets selected to measure results are SMART2.3 Equity, gender and sustainability considerations have been adequately taken into account in the programme design

Not applicable for submission of Simplified humanitarian programme documents (Annex B)

2.4 Activities are clearly defined and adequate to achieve programme outputs and expected results

50

2.5 The budget planned for activities and articulation of cash and supply assistance is sound 2.6 The CSO contribution is clearly mentioned2.7 The distribution and overall percentage of management and operations costs is acceptable/ within CO defined limits2.8 If international CSO (or national CSO, if applicable): headquarters support costs corresponds to 7% of the UNICEF cash component 3. Link to other programmes with the same CSO (if applicable)3.1 There is evidence from other programmes with the same CSO that the partnership is effective and results are being achieved as planned 3.2 There is evidence from assurance activities with the same CSO that no significant issues have been identified in relation to funds management

PRC recommendation:

The PRC following its review [recommends / does not recommend ] that the Authorized UNICEF Official should approve the submission for a total value of ……………

With the following adjustments (if any):1. ..………………………………………………………………………………………………2. ..………………………………………………………………………………………………3. ..………………………………………………………………………………………………

Submission requires review by PRC before submission to the Representative: YES: …… NO: ……..

Note: Adjustments listed above not requiring review by PRC will be checked by PRC secretary before submission to the Representative.

Signature of PRC Members

Member name Signature Date ObjectionsChairperson:

51

Note: Objections, if any, should be recorded by PRC members alongside their signature for review by the Representative.

Review by the responsible section and PRC (if required):

The submission has been adjusted in line with PRC recommendations:

Revision required by PRCActioned

Comments by the section (if required)Yes

No

1.

Signature of responsible section:

Name, Title Signature Date

Signature of Secretary / or PRC members

PRC member Signature DateSecretary/ Chair

Part 4: Decision by the Representative or Authorized UNICEF OfficialCross the underlined text (agree / disagree) that is not applicable and select Approved/Not Approved by inserting a check mark next to the selection

I have reviewed the above PRC recommendation and agree / disagree with the PRC recommendation.

The submission is: Approved …… Not Approved …….

Comments (required if not approved): …………………………………..……………………….…………………………………………………………………………………………………............................................……………………………………………………………………………………............................................

Name: ……………………………………………… Signature: ……………………………

Title: …..…………………………………….……… Date: ………………………………….

52

Annex H: Budgeting, Implementation and Financial Reporting

1. In case of divergence between UNICEF policies (and/or established good practice) and a partner’s existing policies and practices, UNICEF policies (and/or established good practice) take precedence with respect to resources provided by UNICEF for budgeting, implementation and reporting.

Bank accounts

2. UNICEF does not require a separate bank account for funds received from UNICEF. However, a partner may opt to establish a separate bank account for UNICEF funds to ease their tracking of revenue and expenditure.

3. UNICEF Offices may request a partner to establish a separate bank account if it has a high or significant risk rating from a micro assessment or negative results of assurance activities. In such cases, the cost of maintaining a separate account for UNICEF funds is considered an eligible expenditure under the standard programme output “Effective and efficient programme management.”

4. UNICEF Offices transfers cash to the partner bank account in the country of implementation. at the request of the partner, and at the discretion of the UNICEF Office taking into account local laws, cash can be transferred to a bank account outside of the country of implementation (such as a partner’s headquarters location). However, the costs associated with the transfer (foreign exchange, wire fess etc.) is paid by the partner. In situations where cash is transferred outside of the country due to failure of the country’s banking system, UNICEF Offices cover the costs of the bank transfer.

Currency of budgeting and currency of payment

5. The programme document budget is to be in the currency of implementation. This is usually the currency of the country of implementation. Cash transfers to the partner are made in the currency stated in the programme document budget.

6. Programme document budgets can be in multiple currencies if implementation costs are planned to be incurred in multiple currencies. UNICEF Offices determine whether multiple currency budgets are required for activity implementation. However, UNICEF Offices respect local laws regarding in-country payments in foreign currencies. If multiple currencies (i.e. US$ and local currency) are used in the programme workplan and budget, the amounts for each currency are reflected separately, and the totals for each currency are provided separately.

7. Headquarters Support Costs is transferred in the same currency as the Programme Costs (the currency of implementation in the programme document budget). As mentioned above, UNICEF Offices can transfer cash outside of the country, but any costs associated with foreign exchange gain/loss or wire fees is to be borne by the partner.

53

Su b -contracting

8. All sub-contracting of activities described in the programme document require the prior approval of the UNICEF Office. Advance approval is not required if partners sub-contract out general services that fall under the standard output “Effective and efficient programme management.” Such general services include activities such as general office IT support, bookkeeping, cleaning services, etc.

Taxes on purchase of goods and services for activity implementation

9. For the purpose of this guidance, “taxes” can be understood as a financial charge (e.g., value-added tax or “VAT”, custom duties, etc.) or any other levy upon an entity and mandatorily imposed by law.

10. The partner uses its best effort to facilitate and secure relevant tax exemptions from the government of the host country concerned. In cases where the partner has applied for tax exemption but has not received a reply from the relevant authorities, a letter from the partner or its legal counsel requesting the exemption is considered as proof that tax exemption was requested.

11. Where the partner has not obtained relevant tax exemption, UNICEF Offices determine whether modification of the proposed implementation arrangement is required and/or possible in order to avoid the loss of resources. These modifications may include, for example, shifting responsibility for procurement to UNICEF or alternative organizations which hold tax exemption.

12. When tax exemption at source has been granted to the partner, the programme document workplan budget is prepared net of taxes on applicable unit costs. Tax exemption at source refers to the arrangement where the partner does not have to pay taxes at the point of invoice.

13. When tax exemption is obtained on a reimbursement basis (i.e. the partner has to pay the taxes first and then claim reimbursement), the programme document workplan budget is prepared tax-in on applicable unit costs.

14. The partner must maintain a tracking mechanism for taxes paid, claimed and reimbursed respectively by the tax authorities in the relevant Host Country.

15. UNICEF Offices and partner decide on how the recovered taxes will be used:a. Reimbursed directly to UNICEF upon receipt from the authorities;b. Used for subsequent year budgets in the programme document; orc. Kept by the partner and used only for implementing activities to achieve results for children.

16. Reimbursable taxes paid but not recovered may be considered as ineligible expenditures. UNICEF Offices have the right to request reimbursement of such unrecovered taxes.

UNICEF Programme Officer Responsibility

17. The UNICEF Guidance for Civil Society Partnering with UNICEF is shared with partners to assist them in development the programme document.

54

18. During the development of the programme document, workplan and budget, UNICEF Programme Officers evaluate whether: a. The total amount of resources to be provided by UNICEF represents value-for-money given

the likely results to be achieved; andb. All activities contribute, in a cost-effective manner, to the achievement of the planned results.

19. All resource requirements are assessed for their relevance to the implementation of the activities and the achievement of the planned results. UNICEF Offices provide resources for the reasonable cost of activities considering the context.

CSO Partner Responsibility

20. In order to accurately estimate the resources needed for each activity, the partner prepares detailed cost estimates of inputs for each activity, ensuring all costs are associated with the activities of the workplan.

21. The compiled activity level costs are then incorporated into the draft programme document for discussion with the UNICEF Programme Officer, who may request additional information to better understand the estimates sited.

22. Overall, UNICEF Office’s ensure that workplan budget activities and their associated input requirements are implemented in a manner that is aligned with economy, efficiency and effectiveness.

23. The programme document workplan and budget includes any important ‘non-financial contributions’ from both UNICEF and the partner. ‘Non-financial contributions’ are inputs other than cash or programme supplies which are directly used towards the achievement of the partnership’s planned results. Community mobilization or local knowledge inputs by community based organizations (CBOs) are important examples of non-financial contributions and should be incorporated within the programme document workplan and budget. An estimated value of non-financial contributions is not required.

Programme Document Workplan Budget

24. The workplan budget represents the estimated cost of implementing activities and achieving results defined in the programme document. The workplan and budget provide the basis for programme and financial performance management and monitoring achievement of jointly planned results.

25. A common understanding between the UNICEF Programme Officer and the partner is reached on the resource requirements to implement activities and achieve results. Similarly, these parties also agree upon (and document) the nature of each partner’s contribution (i.e., whether it will be in cash, or supplies, or in-kind).

26. The workplan budget is divided into two categories: Programme Costs and Headquarters Support Costs.

Programme costs

55

27. All costs to carry out activities are included in the programme document workplan budget. ‘Programme Costs’ are costs that can be attributed to a specific activity implemented by the partner. At the request of UNICEF, or when audited, the partner must provide supporting documentation for Programme Costs.

28. Programme Costs include:a. Costs for the actual time devoted by personnel to the management of the programme

document implementation; b. Costs for the time of personnel whose specific inputs are required by the programme workplan;c. Goods and services purchased for the implementation of activities covered in the programme

workplan; d. Premise costs that are directly related to achieving the results of the programme document; e. Other costs directly attributable to the implementation of programme document activities.

29. Examples of acceptable programme costs include:a. Supplies that directly assist beneficiaries (e.g. therapeutic and supplementary feeding

materials, non-food items such as soap, hygiene kits, etc.) or beneficiary institutions (e.g., chalkboards, school desks, tables and chairs, IT equipment, office supplies, etc.);

b. Freight and transport of supplies that directly assist beneficiaries, and costs related to their warehousing and management;

c. Packaging materials (e.g. assembly of school materials, hygiene and medical kits, etc.);d. Surveys, consultations and other information collection activities directly related to the

achievement of the planned result(s);e. Technical assistance (i.e. salaries of technical staff – such as experts in health, nutrition,

WASH, HIV/AIDS, protection, policy development, etc.) to directly support beneficiaries or beneficiary institutions;

f. Communication activities that directly support the programme objectives (e.g. cost of radio spots, posters, brochures, community mobilization events such as rallies, contests, etc.);

g. Monitoring of groups (rights-holders) receiving assistance (e.g. measuring mid-upper arm circumference (MUAC) of malnourished children).

h. Salaries and related costs of in-country representation, planning, coordination, finance, administration and logistics personnel – all prorated according to the per cent of effort/time spent on the UNICEF-assisted programme document or SSFA;

i. Operational (fuel, local taxes, etc.) and maintenance costs (repair and replacement, such as for tires, shock absorbers, broken windscreens, etc.) associated with partner-owned vehicles or those loaned by UNICEF, prorated according to their use in relation to activities under the UNICEF-assisted programme document or SSFA;

j. Office equipment (e.g., computers, printers, photo-copiers, faxes, telephones, etc.) used in-country as direct support of the programme, all prorated ;

k. In-country travel for programme and financial monitoring purposes (e.g. transportation costs, such as the price of travel tickets, road and bridge tolls, accommodations and food), prorated according to their relation to activities under the UNICEF-assisted programme document or SSFA;

l. Other in-country expenses incurred directly in support of the programme, including additional rental of office space, office maintenance supplies, utilities, telecommunications and office supplies, all prorated according to their relation to the UNICEF-assisted programme document or SSFA.

56

30. Where the partner requires support for programme management, the workplan budget has the standard output and activities:

Programme. Output X Effective and efficient programme management

Act X.1 Standard activity: In-country management & support staff0 pro-rated to their contribution to the programme (representation, planning, coordination, logistics, admin, finance)

Act X.2 Standard activity: Operational costs pro-rated to their contribution to the programme (office space, equipment, office supplies, maintenance)

Act X.3 Standard activity: Planning, monitoring, evaluation and communication, pro-rated to their contribution to the programme (venue, travels, etc.)

31. Budgeting for such costs is further simplified in the Simplified Humanitarian Programme Document (Annex B).

Costs for capacity building to enhance financial management 32. Support may be provided to action plans jointly agreed by national partner and UNICEF to address

the partner’s capacity development needs, as identified by a micro assessment or prior assurance activities. Financial management capacity building constitutes a separate output in the programme workplan and is considered a Programme Cost.

Headquarters Support Costs33. Headquarters Support Costs are applicable to PCA programme documents and not applicable to

SSFAs.

International CSOs34. Headquarters Support Costs are paid to international CSO when requested by the partner. An

international CSO is defined as one whose headquarters is outside of the country of implementation. International CSOs often incur additional costs at their headquarters for overseeing and supporting programme implementation. By accepting Headquarters Support Costs, the partner commits to using the resources to achieve results for children – including those outlined in the programme document.

National CSOs 35. On a case-by-case basis, Headquarters Support Costs can be paid to national CSOs.

Headquarters Support Costs is not usually paid to national CSOs which maintain headquarters in the capital city of the programme country, since technical support from staff in these locations can be included as part of Programme Costs, if required.

Calculation36. Headquarters Support Costs are included in the programme document as a standard, flat 7 per

cent addition to the cash transfer component (i.e. excluding supplies, equipment and other forms of in-kind support) of the agreed budget of Programme Costs. This excludes the value of cash/voucher assistance for beneficiaries and bulk procurement, where bulk procurement is defined as goods and services with a value of more than USD 100,000 -- such as essential

0 Costs of technical assistance/staff directly related to the achievement of planned results are budgeted as part of programme output budgeting, see the programme document template for further guidance

57

supplies, construction materials, or sub-contracting for commercial services. Partner costs associated with office rental, personnel cost, travel, and the purchase of office supplies are not considered bulk procurement and are not excludable from the Programme Costs for the purposes of calculating Headquarters Support Costs.

Payment37. Headquarters Support Costs are reimbursed based on actual expenditures and must be included

in the Funding Authorization and Certificate of Expenditures (FACE) form. They are reimbursed quarterly based on actual expenditures (noting exclusions referenced above). Because they are based on expenditures, headquarters support costs cannot be included in advances. When paid, HQ support costs are coded to Cash Assistance, CSO HQ Support Costs (GL 7700230).

a. Where the CSO submits a FACE form to report on utilization of direct cash transfer for programme costs, the CSO submits a second FACE form to request reimbursement of HQ support costs as per the calculation in para. 36.

b. Where the CSO submits a FACE form to request reimbursement of programme costs, the CSO can use the same FACE form to request reimbursement of HQ support costs as per the calculation in para. 36.

c. Where the CSO submits a FACE form to request direct payment of programme costs, the CSO submits a second FACE form to request reimbursement of HQ support costs as per the calculation in para. 36.

Eligible expenditures

38. UNICEF will only pay for the reasonable cost of programmes considering the context, need to enhance impact and need to maximize cost efficiency. Where any budget item is deemed by UNICEF to be above reasonable cost, UNICEF may fund only the amount considered reasonable and it may adjust the programme document budget accordingly. UNICEF Offices may define and share with partner’s standard costs appropriate to the programming context to encourage consistent budgeting across different organisations.

39. 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).

40. Eligible expenditures are those that have been validated by UNICEF and/or assurance providers as being: a. Actual expenditures incurred during the implementation period, as stipulated in the programme

document;b. Expenditures incurred solely for programme document purposes and consistent with the terms

and conditions of the programme document/SSFA;c. Based on credible documentary evidence in line with the partner’s policies and procedures,

and/or pre-defined UNICEF specified requirements;d. In line with the programme document budget, approved FACE form and Itemized Cost

Estimate; and/or

58

e. In compliance with competitive and transparent procurement/tendering processes and the appropriate application of the relevant financial and procurement procedures.

41. Ineligible expenditures are those expenses incurred which have been found not to be compliant with the signed programme document and PCA/SSFA and/or the appropriate financial and procurement procedures of the partner. The non-exhaustive list of expenditures that could potentially be classified as ineligible by UNICEF include: a. Expenditures for goods and services not included in the approved workplan budget, FACE

form and Itemized Cost Estimate; b. Expenditures incurred outside of the implementation period;c. Expenditures not duly authorized by the appropriate authority, as stipulated in the partner’s

policies and procedures; d. Prices in excess of the prevailing market prices for goods and services without proper

rationale/justification; e. Expenditures on services for which a report is expected but not received;f. Fraudulent expenditures (as verified by UNICEF and assurance providers), such as

expenditures with falsified/fake receipts, contracts with fictitious suppliers, contracts involving collusion or nepotism between implementer and suppliers, other procurement irregularities;

g. Recoverable taxes not recovered by the partner within a reasonable period of time (six to nine months after incurring the actual expenditure or the normal processing cycle of the national authority);

h. Any expenses related to the personal costs of partner’s directors or employees;i. Expenses incurred where the title on purchases is not in the name of the partner; j. Expenses that are not-compliant with the partner’s rules and guidelines;k. Any interest expenses on financial debt and debt related charges;l. Loans, grants and credits to individuals or entities (unless provided for as an activity in the

programme document);m. Any expense that has been funded by more than one UNICEF programme document and/or

SSFA;n. Any expense that has been funded by another donor or organization;o. Expenses incurred before the agreement date, including costs for proposal and fund raising;p. Office repair and maintenance (unless expressly provided for in the programme document

budget for purposes of security);q. Expenses claimed that represent accruals and not actual costs, such as depreciation expense

and post-employment employee benefit accruals;r. Employee and management bonuses;s. Any expenses that are unreasonable compared to the national prevalent rates and prices;t. Any expenses that are illegal or prohibited by local laws and regulations, including bribery; andu. Shared cost allocations not supported by a fair allocation method.

Treatment of ineligible expenditures42. When expenditures are initially classified as ineligible by UNICEF and/or assurance providers,

UNICEF requests additional justification to be provided by the partner. The partner has 30 days from the date of the official notification by UNICEF to provide relevant justification, with appropriate supporting documents for review by UNICEF.

43. Upon receipt and review of the additional justification and supporting documentation, UNICEF may fully or partially re-classify the expenditure as eligible, or may confirm ineligibility. If the expenditure

59

is confirmed as ineligible, a refund request will be communicated via official letter for the amount considered as ineligible in the programme document budget currency.

44. The amount should be fully refunded by the partner within 60 days of notification of the reimbursement request. UNICEF may freeze all disbursement releases to the partner until the actual refund takes place.

45. In the event that the partner is not able to refund the ineligible expenditure within the stipulated 60 days, the partner may submit a formal request to enter into a repayment plan with UNICEF. The repayment plan may be for a maximum period of 6 to 12 months, depending on the nature of ineligibility and subject to the approval of the UNICEF Comptroller. Disbursement of additional UNICEF resources for programme implementation will be maintained if the provision of the payment plan is adhered to by the partner.

Partner personnel costs46. Partner personnel costs include any payment for employment services rendered, including:

salaries, wages and other direct costs of employment.

47. Levels of remuneration are to be based on the local context and in line with relevant national labour laws as provided in interagency salary scales (but not to exceed relevant UN established salary scales). UNICEF can provide a contribution towards the costs for both international and national personnel of the partner. However, every effort should be made to employ national expertise, thereby supporting national capacity building and ensuring cost-effectiveness.

48. Partner personnel costs for staff are to be budgeted at the most cost-efficient level to achieve the programme expected results. UNICEF does not set salary caps on what partners can pay their staff. However, UNICEF does set maximum thresholds on the UNICEF contribution towards partner personnel costs.

49. If the partner requests support for partner personnel costs, UNICEF can provide a contribution towards costs for partner personnel up to the rates applicable within the United Nations system in the country. Specifically:a. UNICEF’s contribution to the costs of national partner personnel cannot exceed the rates

payable for comparable functions in UN established salary scales for local staff (or local consultancy rates in the case of consultancy costs);

b. UNICEF’s contribution to the costs for international partner personnel cannot exceed the rates payable for comparable functions for UN established salary scales for international professional (IP) staff (or international consultancy rates in the case of consultancy costs); and

c. UNICEF’s contribution to the costs of any partner personnel cannot exceed any rates agreed at a UN Country Team interagency level (ask the UNICEF country office if such rates exist in the country).

50. UNICEF’s contribution to partner personnel costs are to be based on the local context to be consistent with local market practice and enable sufficient and appropriate staff to be recruited for the implementation and management of programme document activities.

51. Partners are not to create remuneration levels – especially for UNICEF funded programmes that are higher than the remuneration levels normally paid by the partner.

60

52. Partners are solely responsible for complying with applicable labour and other laws (including without limitation, occupational health and safety, minimum wages, separation payments, social security and health insurance, and income taxes).

53. Where partner personnel are working on multiple programmes/projects funded by other agencies and/or internal partner resources, only the actual time spent on the UNICEF programme document implementation are considered eligible costs. Partners are expected to put in place a similar apportionment approach as described in the allocation of shared costs section of this guidance.

Travel related costs54. Travel related costs include payment for the direct cost of expenses incurred by the partner to

implement activities of the programme document. Typically such costs would be for travel related to training, monitoring and evaluation, supervision visits, and advocacy/meetings.

55. Travel related costs are to be based on existing policies of the PARTNER. New policies on travel-related costs created especially for UNICEF-supported travel that differ from the partner’s normal policies are unacceptable.

56. A Daily Subsistence Allowance (DSA) or per diem is the common method of recompensing staff and participants for each night spent at the location of the event, rather than paying for the exact expenses incurred.

57. DSA rates should be benchmarked against those paid by similar organizations in the local context. UNICEF will pay the lesser of: the applicable DSA rates established by the International Civil Service Commission, or the applicable DSA rates established by the PARTNER’s internal policies. It is not acceptable to claim a DSA if the DSA or subsistence costs are also covered by another source of funding; this includes events that are fully hosted.

58. UNICEF expects partners to administer the payment of DSA, taking into account good practices such as: a. Where meals or accommodation are provided, the amount of the DSA is reduced accordingly.b. DSAs are only paid for the days that a person attended the workshop or meeting and one night

either before or after the event (or both if travel arrangements require) if the participant is expected to arrive either a day before or depart the next day.

c. Records are to be available to validate the participant’s attendance at the workshop or meeting. It is not acceptable to partially attend an event and claim a DSA for its entirety.

Allocation of shared costs59. Shared costs are defined as expenses that can be allocated to two or more funding sources (such

as funding from other UN agencies or similar organizations) or different UNICEF programme documents on the basis of shared benefits and administrative efficiency. Typical examples of shared costs are staff, office space and utilities.

60. Cost sharing is allowable under the following circumstances: a. The apportionment method is clearly stipulated in the partner’s budget assumptions;

61

b. It is verifiable according to the partner’s records, with evidence of a fair proportion of the costs that can be attributed to the UNICEF programme document budget based on transactions value, space, funding level etc.;

c. It is necessary and reasonable for the proper and efficient accomplishment of grant and programme planned results objectives; and

d. It reflects actual expenses during the programme document implementation period.

Requesting Cash – FACE form and itemized cost estimate

61. The partner prepares FACE forms based on the corresponding cash transfer modality, as agreed upon with the UNICEF Programme Officer. The amount of cash requested represents 3 months of the programme’s cash flow requirements, as outlined in the itemized cost estimate.

Itemized Cost Estimate62. In order to accurately estimate the resources needed for each activity, the partner prepares an

itemized cost estimate (ice) of inputs for each activity, ensuring that all costs are associated with the activities of the workplan. The ICE quantifies and provides an estimated cost for each input required in the implementation of the activity. The ICE can also be referred to as a detailed activity budget.

63. A specific template for ICE is not provided. The partner can use its financial systems to provide the cost estimate. The ICE should specify the period of implementation and the targets for the activity during this period. At a minimum, the ICE should contain the following information:a. Description of each input required for the implementation of the activity;b. Quantity;c. Unit price or cost where applicable;d. Total input estimated cost; ande. Total amount for the activity, which should be equal to the requested amount on the FACE

form.

64. Cost estimates developed for the purpose of costing activities in the work plan:a. Do not include costs covered by other sources of funding (other funding agencies, donors,

government subsidies, etc.);b. Do not include costs that are covered by other UNICEF programme documents;c. Can be supported by clearly identifiable and reasonable quantities and unit prices that can be

provided, if requested;d. Are consistent with proposed performance targets defined for the workplan’s duration;e. Reflect a realistic rate of utilization of funds, taking into consideration the partner’s absorption

capacity;f. Are arithmetically accurate; g. Are based on relevant national/partner policies and follow best practices in local markets; h. Have transparent and verifiable definitions and sources of data (qualitative and financial),

assumptions, and methods for calculating costs; andi. Are developed using a cash basis on the implementation of activities (that is an estimate of

actual expenses per period and does not include accruals).

65. In developing cost estimates, it is important to note that Headquarters Support Costs are not included; given that this amount is based on actual expenditures, they are not given in advance.

62

Headquarters Support Costs are requested as reimbursement based on actual expenditures using the FACE form to report on the previous quarter’s cash utilization. Partners not required to report Headquarters Support Costs at an itemized level.

ExampleThis example is only for illustrative purposes and should not be used as mandatory requirement. However, if the partner does not have a robust financial systems in place, the country office can design their own template or use the example below.

Item No. Item Description Unit QuantityUnit price

/costTotal

AmountOutput 1 Community-based management of SAM introduced in 200 villages In 10 districtsActivity 1.1 Organize training of 500 health workers in community nutrition in 10 districts

Quarter 1: training of 300 health workers in community nutrition in 7 districts.1 Venue and facilities days 7 1,200 8,4002 Daily subsistence allowances 21,120

Participants participant 300 60 18,000Programme manager days 10 60 600Programme officer days 14 60 840Programme support staff (2) days 14 x 2 60 1,680

3 Transportation for 275 participants – bus fare refund

Participants 300 10 3,000

4 Consultant fees days 21 450 9,4505 Transportation for consultant - air fare ticket 7 1,000 7,0007 Training materials Lump sum 1 500 7408 Communication Lump sum 1 290 290

Sub-total 50,000Activity 1.2 Undertake community outreach activities & referral in 200 villages in 10 districts

Quarter 1: Undertake community outreach activities & referral in 50 villages in 3 districts1 Translation of materials in local languages Lump sum 1 800 8002 Materials production Lump sum 1 700 7003 Supplies Lump sum 1 200 2004 Media (Radio announcement) Announcement 150 16 2,4005 Warehousing Months 3 400 1,2006 Transportation – vehicle rental & petrol Months 3 450 1,3507 Honoraria Days 150 40 6,000

Sub-total 12,650Activity 1.3 Programme management and technical supervision1 Salary – programme manager Months 3 2,400 7,2002 Salary – programme officer Months 3 1,100 3,3003 Salary – programme assistants (2) Months 3 X 2 700 4,200

Sub-total 14,700TOTAL OUTPUT 1 77,350Output 2 Effective and efficient programme managementAct 4.1 In-country management & support staff salaries pro-rated to their contribution to the programme

63

1 Country Director Months x 5% 3 10,500 1,5752 Finance Manager Months x 5% 3 6,500 9753 Operation Manager Months x15% 3 6,800 3,0604 Finance Officer Months X 50% 3 1,700 2,5505 Logistics Coordinator Months x 50% 3 1,600 2,4006 Driver Months x 50% 3 900 1,350

Sub-total 11,910Act 4.2 Operational costs pro-rated to their contribution to the programme1 Office rent Months X 20% 3 2,400 1,4402 Utilities and maintenance Months X 20% 3 250 1503 Vehicle rental and fuel Months X 50% 3 600 9004 Supplies and communication Months x 20% 3 800 480

Sub-total 2,970TOTAL OUTPUT 2 14,880TOTAL PROGRAMME COSTS 92,230

Changes during implementation and FACE form reporting

66. Partner are not required to submit receipts and other documentation to support expenditures at the time of submitting the FACE form.

Differences between ICE and Actual Programme Expenditure

67. The ICE is an estimate of anticipated costs for each input, it is normal and expected that there will be differences between the actual programme expenditures reported on the FACE form and the ICE. The partner can vary costs between inputs without prior UNICEF authorization if the changes are done in order to achieve efficiencies and effectiveness in performing the activities. Changes to inputs (addition or deletion of inputs) require the partner to document in writing the reasons for the change and obtain an approval from the UNICEF authorizing officer.

Illustrative ExampleFor the purpose of the illustrative examples below, assume the following itemized cost estimate was submitted with a FACE form requesting direct cash transfer:

Activity 1.1 Organize training of 500 health workers in community nutrition in 10 districtsQuarter 1: training of 300 health workers in community nutrition in 7 districts.

Item No. Item Description Unit QuantityUnit price /cost

Total Estimated Amount

1 Venue and facilities days 7 1,200 8,4002 Daily subsistence allowances (break down available) 21,120

3Transportation for 275 participants – bus fare

Participants 300 10 3,000

4 Consultant fees days 21 450 9,4505 Transportation for consultant - air fare ticket 7 1,000 7,0007 Training materials Lump sum 1 740 740

64

8 Communication Lump sum 1 290 290Sub-total 50,000

Scenario I: Differences between the estimated and actual costs At the time of training, only 250 participants attended the training. This resulted in lower actual costs for DSA and transportation. Additional sound equipment was need for the training, resulting in higher facilities cost. Other smaller differences occur.

Activity 1.1 Organize training of 500 health workers in community nutrition in 10 districtsQuarter 1: training of 300 health workers in community nutrition in 7 districts.

Item No. Item DescriptionTotal Estimated

AmountActual

AmountDifference

1 Venue and facilities 8,400 9,100 7002 Daily subsistence allowances 21,120 18,120 -3,0003 Transportation for participants – bus fare 3,000 2,500 -5004 Consultant fees 9,450 9,450 05 Transportation for consultant - air fare 7,000 7,300 3007 Training materials 740 680 -608 Communication 290 320 30

Sub-total 50,000 47,470 -2,530

Process and Documentation RequirementsBecause there are no changes in the inputs and the differences are normal: No advance approval is required; No additional documentation required; Approval is done by the UNICEF authorizing officer with the signature on the FACE form on

activity level (the partner is not required to submit details of the actual project expenditures on input level).

Scenario II: Differences due to changes of the input costs A month after submitting the ICE, the partner contracts a local qualified consultant, which eliminates the need for air transportation. The fees of the consultant are higher. The partner decides to use a different venue, which is more convenient and with better security, but more expensive. Other smaller differences occur.

Activity 1.1 Organize training of 500 health workers in community nutrition in 10 districtsQuarter 1: training of 300 health workers in community nutrition in 7 districts.

Item No. Item DescriptionTotal Estimated

AmountActual

AmountDifference

1 Venue and facilities 8,400 12,500 4,1002 Daily subsistence allowances 21,120 21,000 -1203 Transportation for participants – bus fare 3,000 2,800 -2004 Consultant fees 9,450 12,000 2,5505 Transportation for consultant - air fare 7,000 0 -7,0007 Training materials 740 680 -608 Communication 290 320 30

65

Sub-total 50,000 49,300 -700

Process and Documentation RequirementsBecause there are no changes in the inputs and the changes are done to achieve efficiencies: No advance approval is required; No additional documentation required; Approval is done by the UNICEF authorizing officer with the signature on the FACE form on

activity level (the partner is not required to submit details of the actual project expenditures on input level).

Scenario III: Differences due to changes in inputsA month after submitting the ICE, the partner contracts a local consultant, which eliminates the need for air transportation. The fees of the consultant are higher. The partner decides to use the savings to procure laptop computers to be used during the programme implementation. Other smaller differences occur.

Activity 1.1 Organize training of 500 health workers in community nutrition in 10 districtsQuarter 1: training of 300 health workers in community nutrition in 7 districts.

Item No. Item DescriptionTotal Estimated

AmountActual Amount Difference

1 Venue and facilities 8,400 8,600 2002 Daily subsistence allowances 21,120 21,000 -1203 Transportation for participants – bus fare 3,000 2,800 -2004 Consultant fees 9,450 12,000 2,5505 Transportation for consultant - air fare 7,000 0 -7,0007 Training materials 740 680 -608 Communication 290 320 309 Laptop computers - 2,600 2,600

Sub-total 50,000 48,000 -2,000

Process and Documentation RequirementsBecause procurement of laptop computers is not an approved input: Partner needs to document in writing the request for the new input and estimate cost prior to

incurring the cost; The UNICEF authorizing officer approves, rejects or changes the new input cost estimate; No additional documentation required (the partner is not required to submit details of the actual

project expenditures on input level at time of reporting); During spot check or audit, the partner will be asked to provide evidence that UNICEF approved

the new input. Otherwise the expenditure will be deemed ineligible.

Programme Document Revisions

68. In order to streamline, simplify and provide general flexibility during programme document implementation, partners are not systematically required to go through a process of formal pre-approval by UNICEF of all adjustments to the original approved budget. Only revisions covered in para 56n of the accompanying procedure require pre-approval. In cases where required revision

66

approvals are not obtained, the approval/ acceptance or otherwise is purely at the discretion of UNICEF.

For the purpose of these illustrative examples, assume the following programme document budget:

Output 1: Community-based management of SAM introduced in 200 villages In 10 districts

Budget

Activity 1.1 Organise training of 500 health workers in community nutrition in 10 districts

100,000

Activity 1.2 Undertake community outreach activities & referral in 200 villages in 10 districts

50,000

Activity 1.3 Provide nutrition equipment & supplies in 50 health centres

200,000

Activity 1.4 Programme management and technical supervision 40,000Subtotal Programme costs 390,000

Scenario I.A: Changes to expenditure reported on FACE form compared to authorized amount with no change in total programme budget (< 20%)Assume for the first quarter of programme implementation, the partner submits a FACE form requesting for 50% of the budget. The request was approved by the UNICEF authorizing officer. At the time of reporting the actual programme expenditures, the partner reports actual expenditures which do not exceed 20% of the authorized amount. The partner does not anticipate changes to the overall budget.

Output 1: Community-based management of SAM introduced in 200 villages In 10 districts

BudgetFACE form authorized

FACE form actual reported

Variance

Activity 1.1 Organise training of 500 health workers in community nutrition in 10 districts

100,000 50,000 55,000 10%

Activity 1.2 Undertake community outreach activities & referral in 200 villages in 10 districts

50,000 25,000 25,000 0%

Activity 1.3 Provide nutrition equipment & supplies in 50 health centres

200,000 100,000 115,000 15%

Activity 1.4 Programme management and technical supervision

40,000 20,000 18,000 -10%

Subtotal Programme costs 390,000 195,000 213,000 9%

Process and Documentation RequirementsBecause there is no change in the overall budget and the actual programme expenditures reported did not exceed the 20% threshold: No advance approval is required; Approval is done by the UNICEF authorizing officer with the signature on the FACE form; No additional documentation required.

Scenario I.B: Changes to expenditure reported on FACE form compared to authorized amount with no change in total programme budget (>20%)

67

Assume for the first quarter of programme implementation, the partner submits a FACE form requesting for 50% of the budget. The request was approved by the UNICEF authorizing officer. At the time of reporting the actual programme expenditures, the partner reports actual expenditures on activity 1.1 which exceeded 20% of the authorized amount.

Output 1: Community-based management of SAM introduced in 200 villages In 10 districts

BudgetFACE form authorized

FACE form actual reported

Variance

Activity 1.1 Organise training of 500 health workers in community nutrition in 10 districts

100,000 50,000 80,000 60%

Activity 1.2 Undertake community outreach activities & referral in 200 villages in 10 districts

50,000 25,000 25,000 0%

Activity 1.3 Provide nutrition equipment & supplies in 50 health centres

200,000 100,000 115,000 15%

Activity 1.4 Programme management and technical supervision

40,000 20,000 18,000 -10%

Subtotal Direct programme costs 390,000 195,000 238,000 22%

Process and Documentation RequirementsExpenditures exceeding 20% of the authorized amount are not normally allowed. If the partner anticipates higher expenditures than approved, they should request the additional funds with a new FACE form. In exceptional circumstances, UNICEF may approve the overspending with the following steps: Partner needs to document in writing the reasons for the overspending; UNICEF authorizing officer can accept, reject or partially accept the overspending ; If accepted, UNICEF prepared a note on record documenting the approval and any impact on the

programme implementation.

Scenario II.A: Changes to the budget of activities with no change in the total programme budget (<20%)Assume that half way through programme implementation, the partner requests a change in the programme budget. The partner realized that activity 1.1 would require more funds, however activity 1.3 would require less.

Output 1: Community-based management of SAM introduced in 200 villages In 10 districts

Originalbudget

Revised budget request

Variance

Activity 1.1 Organise training of 500 health workers in community nutrition in 10 districts

100,000 110.,000 10%

Activity 1.2 Undertake community outreach activities & referral in 200 villages in 10 districts

50,000 50,000 0%

Activity 1.3 Provide nutrition equipment & supplies in 50 health centres

200,000 180,000 -10%

Activity 1.4 Programme management and technical supervision

40,000 40,000 0%

Subtotal Direct programme costs 390,000 380,000 -2%

68

Documentation RequirementsBecause there is no change in the budget of the total programme costs and there is no change of more than 20% of any activity budget: Partner needs to document in writing the request for budget change at the time of requested funds

on a FACE form; Approval is done by the UNICEF authorizing officer with the signature on the FACE form; No additional documentation required

Scenario II.B: Changes to the budget of activities with no change in the total programme budget (>20%)Assume that half way through programme implementation, the partner requests a change in the programme budget. The partner realized that activity 1.1 would require significantly more funds, however activity 1.3 would require less.

PCA Output 1: Community-based management of SAM introduced in 200 villages In 10 districts

Originalbudget

Revised budget request

Variance

Activity 1.1 Organise training of 500 health workers in community nutrition in 10 districts

100,000 130.,000 30%

Activity 1.2 Undertake community outreach activities & referral in 200 villages in 10 districts

50,000 50,000 0%

Activity 1.3 Provide nutrition equipment & supplies in 50 health centres

200,000 170,000 -15%

Activity 1.4 Programme management and technical supervision

40,000 40,000 0%

Subtotal Direct programme costs 390,000 390,000 0%

Process and Documentation RequirementsBecause there is no change in the budget of the total programme costs, but there is change of more than 20% of the budget of activity 1.1: Partner needs to document in writing the request for budget change at the time of requested funds

on a FACE form; Approval is done by the UNICEF authorizing officer with the signature on the FACE form; and UNICEF documents the approval by preparing a note on record.

Scenario III.A: Changes to the budget of activities with a change in the total programme budget (< 20%)Assume that half way through programme implementation, the partner requests a change in the programme budget. The partner realized that activity 1.1 would require more funds, which will result in overall increase in the budget of the programme.

Output 1: Community-based management of SAM introduced in 200 villages In 10 districts

Originalbudget

Revised budget request

Variance

Activity 1.1 Organise training of 500 health workers in community nutrition in 10 districts

100,000 130.,000 30%

Activity 1.2 Undertake community outreach 50,000 50,000 0%

69

activities & referral in 200 villages in 10 districts

Activity 1.3 Provide nutrition equipment & supplies in 50 health centres

200,000 200,000 0%

Activity 1.4 Programme management and technical supervision

40,000 40,000 0%

Subtotal Direct programme costs 390,000 420,000 8%

Process and Documentation RequirementsBecause the overall budget has increased by less than 20%: Partner needs to document in writing the reasons for the budget increase; The UNICEF authorizing officer approves, rejects or changes the budget increase; and A new programme document is signed by both parties.

Scenario III.B: Changes to the budget of activities with a change in the total programme budget (< 20%)Assume that half way through programme implementation, the partner requests a change in the programme budget. The partner realized that activities 1.1 and 1.3 would require significantly more funds, which will result in overall increase in the budget of the programme.

Output 1: Community-based management of SAM introduced in 200 villages In 10 districts

Originalbudget

Revised budget request

Variance

Activity 1.1 Organise training of 500 health workers in community nutrition in 10 districts

100,000 130,000 30%

Activity 1.2 Undertake community outreach activities & referral in 200 villages in 10 districts

50,000 50,000 0%

Activity 1.3 Provide nutrition equipment & supplies in 50 health centres

200,000 260,000 30%

Activity 1.4 Programme management and technical supervision

40,000 40,000 0%

Subtotal Direct programme costs 390,000 480,000 23%

Process and Documentation RequirementsBecause the overall budget has increased by more than 20%: Partner needs to document in writing the reasons for the budget increase; The request must be submitted to the PRC Committee; and if approved A new programme document is signed by both parties.

Visibility

69. UNICEF Programme Officers and partners discuss UNICEF visibility requirements as part of programme document finalization. This discussion also takes into account any visibility requirements of donors that are funding the programme document. This discussion takes into account any security considerations related to the partner providing visibility as well as negative impact on the communities’ perception of the programme.

70

Annex I: Joint Partnership Review

JOINT PARTNERSHIP REVIEW

Programme Document Reference No.

Date of Partnership Review:

Section/Programme: CSO Name:

UNICEF staff name and titles:

CSO staff name and title:

Programme Document Start and End Date: Key achievements against planned results Key achievements of partnership

Key issues, challenges and constraints Additional Considerations Yes No CommentWas there timely release of cash and supplies in accordance with the terms of the programme document

71

INSTRUCTION1. As part of preparation for the partnership review, the UNICEF Programme Officer requests that

the PRC Secretary confirms that the partner is not listed on the UN Security Council Sanctions List (http://www.un.org/sc/committees/consolidated_list.shtml).

2. UNICEF Programme Officer reviews key programme documents and identifies key issues to be discussed during the partnership review meeting:

a. Programme document b. Micro assessment report and any follow-up action plansc. Spot check reports and any follow-up actions plansd. Progress reports and FACE forms from partnere. Humanitarian Performance Monitoring reports/meeting minutes, if applicablef. Field monitoring reportg. Supply requests and distribution reports

3. Conduct a joint partnership meeting to review / monitor the key success and challenges identified (could be timed with a programmatic site visit)

4. Based on the consolidated findings, discuss with partner specific actions to address key issues, challenges and concerns.

5. Share a copy of the report with the partner and incorporate lessons learned into programme documents going forward.

6. Share a copy of the report with the PRC Secretary for inclusion in the centrally maintained CSO file.

7. Share a copy of the report with the Deputy Representative and Representative.

and implementation rate?Was the joint monitoring and assurance plan implemented as per the programme document?Did UNICEF provide timely feedback on FACE forms and progress reports?Did the CSO and UNICEF take satisfactory actions to address any shortcomings identified in micro assessment and assurance activities?Did UNICEF staff respond to queries and requests for technical assistance within a timely manner?Actions agreed at Joint Partnership Review Meeting (Actions to address key issues, challenges and constraints identified. Any revisions required for ongoing programme documents.

No. Actions Responsible person Timeline Notes

Signatures and date

_______________________________________CSO Prgm focal point name, signature and date

________________________________________UNICEF Prgm Officer name, signature and date

72

Table of contents

I. Rationale.........................................................................................................................................1

II. Applicability....................................................................................................................................1

III. Definitions.......................................................................................................................................1

IV. Procedure Statements...................................................................................................................2

V. Legal Agreements..........................................................................................................................4

VI. Operational Considerations..........................................................................................................4

VII. Special Considerations in Emergency Contexts.........................................................................5

VIII. Roles and Responsibilities............................................................................................................7Step 1: Identifying CSOs to Advance the Achievement of Results for Children..................................................7

Options for formalizing relationships with CSOs.................................................................................................................8Stream 1: Procurement.....................................................................................................................................................10Stream 2: Partnership.......................................................................................................................................................11Screening CSO core values..............................................................................................................................................11Selection of CSOs for formalized partnership...................................................................................................................11

Step 2: Designing and Formalizing Relationships with CSOs...........................................................................14

Legal agreements............................................................................................................................................................. 14Programme documents..................................................................................................................................................... 15

Step 3: Implementation, Monitoring and Reporting...........................................................................................17Step 4: Concluding, Suspension or Termination...............................................................................................21

Programme document activity closure..............................................................................................................................21Suspension or termination of a programme document.....................................................................................................21Termination of a SSFA/PCA (in-country partnership).......................................................................................................22

VIII. Risk Management.........................................................................................................................25

Annex A: Sample Terms of Reference for the Partnership Review Committee............................27

Annex B: Simplified Humanitarian Programme Document.............................................................31PART 1: Simplified programme document for rapid onset (maximum 3 months) of humanitarian response – to be drafted and finalized with the CSO..............................................................................................................31PART 2: Simplified report against high-frequency indicators in humanitarian action........................................34

Annex C: Programme Document.......................................................................................................35PART 1: programme document – to be drafted and finalized with the CSO.....................................................35PART 2: programme progress/final report – to be completed by CSO as part of reporting with FACE............42

73

Annex D Summary of services and typical arrangement - partnership versus procurement.....44

Annex E: Partner Declaration (to be completed by CSO - mandatory)..........................................46

Annex F: Templates for Direct Selection of CSOs...........................................................................47CSO Identification Profile (to be completed by CSO - optional)........................................................................47

Annex G: PRC Submission, Review and Approval form.................................................................49

Annex H: Budgeting, Implementation and Financial Reporting.....................................................55Bank accounts.................................................................................................................................................................. 55Currency of budgeting and currency of payment..............................................................................................................55Sub-contracting................................................................................................................................................................. 56Taxes on purchase of goods and services for activity implementation.............................................................................56UNICEF Programme Officer Responsibility......................................................................................................................56CSO Partner Responsibility..............................................................................................................................................57Programme Document Workplan Budget.........................................................................................................................57Eligible expenditures......................................................................................................................................................... 60Requesting Cash – FACE form and itemized cost estimate.............................................................................................63Changes during implementation and FACE form reporting..............................................................................................66Programme Document Revisions.....................................................................................................................................68Visibility............................................................................................................................................................................. 72

Annex I: Joint Partnership Review....................................................................................................73

Table of contents.................................................................................................................................75

74