UNICEF in Albania is implementing various activities focused on children based in the joint partnerships’ agreements with National and International Non-Government partners. For this purpose, UNICEF disburses funds to the Partners in the forms of various installments to support them in the implementation of all the foreseen activities to achieve results for children. Based on the UNHACT framework, UNICEF should undertake monitoring visits to ensure the effective and efficient use of all disbursed funds to the Implementing Partners. The conduct of the spot checks is one of the monitoring mechanisms and is regulated as per HACT procedure and included in the Project Cooperation Agreements since the beginning of the interventions. Spot check are not auditing visits. They can be carried out by UNICEF staff or an external service provider.
In this regard, UNICEF Albania office is asking for a consultant/service provider to conduct 4 spot checks of the projects implemented by UNICEF partners in compliance with UN HACT procedure on spot check conduction.
The aim of the consultancy will be to support UNICEF Albania in assessing the accuracy of financial records for cash transfers to IPs and check whether there have been any significant changes to applicable internal controls.
Summary of key tasks/responsibilities are:
There will be some tasks carried out by UNICEF respective staff for the preparatory phase and some others that will be carried out by the service provider.
UNICEF responsible staff will provide to the service provider:
- All the necessary information about the IP work plan and any progress reports submitted during the year;
- Micro assessment report and any related agreed actions reports of relevant field monitoring visits, available audit reports and other documentation that may help to understand IPs internal controls and supported activities;
- Share the FACE forms of all four implementing partners that will be part of spot checks visits and select a sample of expenditures amounting at least 50% of total expenditure for the period;
- Provide the detailed listing of expenditures selected as samples to the service provider;
- Arrange the dates and time for the visits and inform the service provider.
The consultant/service provider will:
- Undertake visits to the IP’s premises and inquire of IP management whether there have been any changes to internal controls since the prior micro assessment from the current program cycle. Document any changes identified, if any.
- Based on the listing of all program-related expenditures that support the actual program expenditures submitted by IP on FACE form perform the following procedures for each sample selection:
- Verify that documentation exists to support the expenditure in accordance with the IP’s rules and procedures and agreements with the agency;
- Verify that the activity related to the expenditures is in accordance with the work plan;
- Verify that the expenditure has been reviewed and approved in accordance with the IP’s rules and procedures and agreement with the Agency;
- Verify that the expenditure was reflected on a certified FACE form submitted to the AGENCY;
- Verify that the expenditure was reflected in the IP’s accounting record (official book of accounts) and bank statement;
- Verify that supporting documents are stamped “PAID by UNICEF resources’ (or coded to and recorded in e separate und to ensure there is no duplicate claiming of expenditures to UNICEF, indicating which agency funded the transaction;
- Verify that the FACE form was submitted consistent with the periodicity of disbursements requirement in the HACT framework (two weeks);
- Verify the price paid for goods or services against United Nations agreed standard rates (if readily available).
If separate bank accounts are maintained for agency granted funds, perform the following procedures:
- Verify that the activity per the bank statements agrees with that reflected in the accounting records. Document any variances noted.
- Confirm that a bank reconciliation was completed, and the balance has been reconciled to the accounting records. Document any variances noted.
To qualify as an advocate for every child you will have:
- University degree in any of the following: Accounting, Finance, Economics, Public Administration.
- Being a certified audit and comply with the Code of Ethics for professional Accountants issued by the International Ethics Standards Board for Accountants
- At least 9 years of experience in dealing with budget issues, auditing and managing financial records
- Past experience in working with UN/UNICEF and knowledge of HACT procedure
- Able to work in a team and communicate well in English language
What to submit:
- Cover letter expressing your interest to apply for the position
- updated CV
- daily fee in ALL (all taxes inclusive)
- copy of academic degrees