RfP for 2 LTAs for NGO/NIM/HACT financial audit (Албания - Тендер #68713924)

The Harmonized Framework for Cash Transfers to Implementing Partners (herein after referred to as HACT) framework was first adopted in 2005 and updated in 2014. It is applied by UNDP, UNICEF, UNFPA and WFP, pursuant to United Nations General Assembly Resolution 56/201 on the triennial policy review of operational activities for development of the United Nations system. The HACT framework represents a common operational (harmonized) framework for transferring cash to government and non-governmental national Implementing Partners and Responsible Parties (if applicable) (hereafter called as IP/RPs), irrespective of whether these partners work with one or multiple United Nation agencies. It also represents a shift from assurance for cash transfers derived from project level controls and audits towards a method of assurance derived from risk/system-based assessments and audits.

As an element of the HACT Framework, an assessment of the Public Financial Management Capacity (Macro-assessment) was conducted in late 2021 as the designing phase of the 2022-2026 programme cycle. Following has been assessment of financial management capacity of all Implementing Partners and Responsible Parties (if applicable) (also called as Micro-assessment) supported by UNDP within the framework of the programme cycle.

Risks derived from the above-mentioned capacity assessments guide UNDP in decisions pertaining to the modalities for cash transfers to IP/RPs and frequency of assurance activities, including programme monitoring, scheduled audit (financial audit), special audit and periodic on-site reviews (also called as Spot check) applicable to each IP/RP.

Under the HACT framework and the UNDP Policy and Procedures, the UNDP Viet Nam Country Office accordingly launch Long-term Agreement (LTA) procurement for NGO/NIM/HACT financial audit of its supported IP/RPs throughout the programme cycle.

Scheduled Audit a systematic and independent examination of data, statements, records, operations, and performance of an implementing partner carried out by service provider. Besides performing the audit, the service provider should also look at the IP/RPs implementation of previous audit recommendations and quality of the implementation. Within the HACT framework there would be Financial audit. The audits