{"id":3914,"date":"2026-09-06T20:27:37","date_gmt":"2026-09-06T17:27:37","guid":{"rendered":"https:\/\/audit-mk.com.ua\/audit-un-funded-projects-hact\/"},"modified":"2026-09-06T20:27:37","modified_gmt":"2026-09-06T17:27:37","slug":"audit-un-funded-projects-hact","status":"publish","type":"page","link":"https:\/\/audit-mk.com.ua\/en\/audit-un-funded-projects-hact\/","title":{"rendered":"Audit of UN-funded projects: HACT spot checks and audits"},"content":{"rendered":"

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Home<\/a>\/<\/span>UN project audit<\/span><\/div>\n<\/div>\n
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Audit of UN-funded projects: HACT spot checks and audits<\/h1>\n

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.<\/p>\n

Get a proposal<\/a>Call +38 (050) 671-55-67<\/a><\/div>\n
Since 2000<\/span>Auditors register No. 4624<\/span>DFK International<\/span>Report in EN + UA<\/span><\/div>\n<\/p><\/div>\n
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\"Audit<\/div>\n
What is included<\/b><\/p>\n
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  • Micro-assessment of the partner’s financial management<\/li>\n
  • Spot checks of FACE forms and supporting documents<\/li>\n
  • Scheduled and special audits under the HACT framework<\/li>\n
  • Internal control review and recommendations<\/li>\n
  • Report in the agency’s template, in English<\/li>\n<\/ul>\n
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    Timeline<\/span>2-4 weeks<\/strong><\/div>\n
    Fee<\/span>by individual proposal<\/strong><\/div>\n<\/div><\/div>\n<\/section>\n
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    Who needs it<\/div>\n

    NGOs and institutions implementing UN agency projects<\/b><\/p>\n

    Under HACT the agency decides the assurance activities based on the partner’s risk rating and cash transfers.<\/p>\n<\/div>\n

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    Framework<\/div>\n

    HACT (Harmonized Approach to Cash Transfers)<\/b><\/p>\n

    Micro-assessment, spot checks, scheduled audit and special audit, each with its own terms of reference and template.<\/p>\n<\/div>\n

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    Experience<\/div>\n

    UN agencies and their Ukrainian partners<\/b><\/p>\n

    Our clients include organisations funded by UNDP, UNFPA and international foundations; we work in the FACE form logic and UN reporting formats.<\/p>\n<\/div>\n<\/div>\n

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    How it works<\/div>\n

    Four steps, no surprises at the end<\/h2>\n<\/div>\n
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    01<\/b>Request and proposal within 1 day<\/strong><\/p>\n

    We review the grant agreement and the donor’s audit terms of reference, then send a proposal and a work plan.<\/p>\n<\/div>\n

    02<\/b>Engagement letter and checklist<\/strong><\/p>\n

    Document list in the donor’s format. Secure file exchange, remote work across Ukraine.<\/p>\n<\/div>\n

    03<\/b>Fieldwork<\/strong><\/p>\n

    Questions as we go, not at the end. You have time to find missing documents.<\/p>\n<\/div>\n

    04<\/b>Report and donor support<\/strong><\/p>\n

    Report in English and Ukrainian. We answer the donor’s and reviewers’ queries after submission.<\/p>\n<\/div>\n<\/div><\/div>\n<\/section>\n

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    FAQ<\/div>\n

    Most common questions<\/h2>\n<\/div>\n
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    \nWhat is a HACT spot check?<\/summary>\n

    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.<\/p>\n<\/details>\n

    \nWhat is a micro-assessment?<\/summary>\n

    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.<\/p>\n<\/details>\n

    \nDo you audit under ISA or the UN template?<\/summary>\n

    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.<\/p>\n<\/details>\n

    \nCan a partner engage you directly?<\/summary>\n

    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.<\/p>\n<\/details>\n<\/div>\n<\/div>\n

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    Get a proposal<\/h3>\n

    Describe the project, donor and deadline. We reply within 1 business day.<\/p>\n\n

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