Types of revisions to the programme document work plan and budget and associated approval process
Type of revision
Considerations
Changes requiring approval by the Section using FACE
Changes 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 is required.
Changes to expenditure reported on
FACE form compared to authorized
amount with no change in total
programme budget (≤20%)
 CSO can report expenditures exceeding up to 20% of the authorized
amount per activity without prior approval of UNICEF. An explanatory
note accounting for the variance should be included with the FACE
submission.
 The UNICEF authorizing officer approves the change by signing the FACE
form. No additional documentation is required.
Changes requiring approval by the Section with a note for the record
Changes 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, the UNICEF authorizing officer documents this change with a
note for the record.
Changes 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 for the record documenting the
approval and any impact on the programme implementation.
Changes requiring approval by a Representative with an exchange of letters
No cost-extension within country
programme cycle
 Extensions must be within relevant grant expiry dates (or other grant
conditionality). Otherwise, an alternate source of funding is required.
Changes requiring signature of the revised programme document by both parties
Changes 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 must inform the Head
of Section so that funding can be re-programmed.
 UNICEF Offices need to 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 any oversights.
 The UNICEF authorizing officer approves the change by signing the
revised programme document. No additional documentation is required.
Type of revision
Considerations
Changes requiring review by PRC before approval/signature by the 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%1 must be submitted for review by the
PRC for recommendation to the Representative.
 UNICEF Offices need to consider funding availability and grant
conditionality.
Changes to planned results, targeted
population or geographical coverage
of the programme
 Changes to the planned programme results, targeted population or
geographical coverage must be mutually agreed in writing between
UNICEF and the CSO in advance of the revision. The revised programme
document must then be submitted for review by the PRC for
recommendation to the Representative.
1
This requirement relates to increases in 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.