Audit of UN-funded projects: HACT spot checks and audits
Assurance services for implementing partners of UNDP, UNICEF, UNFPA, UN Women, WFP, UNHCR and IOM under the HACT framework: micro-assessments, spot checks, scheduled audits and special audits. Reports in the UN templates, in English.
- Micro-assessment of the partner’s financial management
- Spot checks of FACE forms and supporting documents
- Scheduled and special audits under the HACT framework
- Internal control review and recommendations
- Report in the agency’s template, in English
Under HACT the agency decides the assurance activities based on the partner’s risk rating and cash transfers.
Micro-assessment, spot checks, scheduled audit and special audit, each with its own terms of reference and template.
Our clients include organisations funded by UNDP, UNFPA and international foundations; we work in the FACE form logic and UN reporting formats.
Four steps, no surprises at the end
We review the grant agreement and the donor’s audit terms of reference, then send a proposal and a work plan.
Document list in the donor’s format. Secure file exchange, remote work across Ukraine.
Questions as we go, not at the end. You have time to find missing documents.
Report in English and Ukrainian. We answer the donor’s and reviewers’ queries after submission.
What documents to prepare
The list depends on what the agency has scheduled: a micro-assessment, a spot check or a scheduled audit. The core is the same for all three, and it is worth assembling before the first request.
The partnership agreement with the agency, the annual work plan, the budget with agreed changes, and correspondence about transfers.
The FACE forms submitted for each period, confirmations of funds received, and a reconciliation of the amounts claimed to the ledgers.
Project trial balances, statements for the project account, cash records and the currency conversion rule.
Accounting, procurement and anti-corruption policies, the conflict of interest rules, job descriptions and payment authorisation rules.
Contracts, invoices, acceptance documents and delivery notes, payment records for the sampled items, and expense reports.
Employment and service contracts, orders, timesheets, payroll registers, procurement files with selection minutes, and the project asset register.
Most common questions
What is a HACT spot check?
A review of a sample of expenditures reported in FACE forms: supporting documents, accounting records, bank statements and compliance with the work plan. The result is a report with observations and recommendations, not an audit opinion.
What is a micro-assessment?
An assessment of the partner’s financial management capacity: accounting, procurement, staffing, internal controls, reporting. The result is a risk rating that determines how often the agency performs assurance activities.
Do you audit under ISA or the UN template?
Scheduled HACT audits follow International Standards on Auditing and the agency’s terms of reference; the report is issued in the agency’s template with the required annexes.
Can a partner engage you directly?
Yes. Agencies often let partners engage a qualified local auditor for project audits required by the partnership agreement. We also work on UN tenders through UNGM.
Get a proposal
Describe the project, donor and deadline. We reply within 1 business day.