Contents
I.
INTRODUCTION ..................................................................................................................................... 3
Purpose of this guidance....................................................................................................................... 3
The importance of collaboration with civil society ............................................................................... 3
II.
IDENTIFYING CSOs TO ADVANCE THE ACHIEVEMENT OF RESULTS FOR CHILDREN ............................. 4
Determining the nature of the relationship.......................................................................................... 4
Options for formalizing relationships with CSOs .................................................................................. 4
Table 1: Type of relationships with CSOs, programming instruments & their key features ............ 4
Table 2: Decision tree to use in determining whether partnership or procurement is to be
pursued ............................................................................................................................................. 6
Table 3: Summary of services and typical arrangement - partnership versus procurement ........... 7
Partnership.................................................................................................................................................... 8
Stage 1: PURSUING PARTNERSHIPS: ............................................................................................................. 9
Key Stages involved in partnership ....................................................................................................... 8
Screening CSO core values .................................................................................................................... 9
Selection of civil society organizations for formalized partnership ...................................................... 9
Types of Partner Selection .................................................................................................................. 10
Table 4: Considerations and applicable procedures for selection approaches .............................. 11
Stage 2: DESIGNING AND FORMALIZING THE PARTNERSHIP ..................................................................... 11
Programme Cooperation Agreement ................................................................................................. 12
Small Scale Funding Agreement (SSFA) .............................................................................................. 13
Programme Document........................................................................................................................ 13
Step 1: Select relevant outputs to contribute to country programme or humanitarian response .... 13
Step 2: Identify capacities of each partner, the programme document activities (grouped by
outputs) and discuss required resources ............................................................................................ 14
Assessing capacities of civil society organizations .............................................................................. 14
Step 3: Draft SSFA, programme document and prepare the partnership agreement ....................... 15
Table 5: Considerations for selecting the appropriate CTM ........................................................... 15
Programme document workplan budget ....................................................................................... 17
Step 4: Review process ................................................................................................................... 20
Step 5: Finalize programme document and prepare the partnership agreement ......................... 21
1
Step 6: Sign partnership agreement and programme document ................................................... 21
Table 6: Programming instruments that can be used for the rapid onset of humanitarian
response .......................................................................................................................................... 22
Stage 3: IMPLEMENTATION, MONITORING AND REPORTING .................................................................... 23
Step 1: Submit FACE form and/or supply request ................................................................................... 23
Step 2: Implement the activities .............................................................................................................. 25
Step 3: Programme document monitoring and reporting ....................................................................... 25
Table 7: Frequency of Assurance Activities .................................................................................... 26
Step 4: Annual partnership review .......................................................................................................... 32
Step 5: Programme document revisions ................................................................................................. 33
Table 8: Types of revisions to the programme document work plan and budget and associated
approval process ............................................................................................................................. 33
Step 6: SSFA/PCA amendments ............................................................................................................... 34
Stage 4: CONCLUDING, SUSPENSION & TERMINATION.............................................................................. 34
Programme document activity closure ............................................................................................... 34
Suspension or termination of a programme document ..................................................................... 35
Termination of a SSFA/PCA (in-country partnership) ......................................................................... 36
2
I.
INTRODUCTION
Purpose of this guidance
The purpose of this guidance is to contribute to a better understanding of UNICEF rules and to enhance
efficiency and effectiveness in the delivery and support of results for children.
This guidance explains the rules and procedures that apply to collaborative actions between UNICEF and
civil society organizations with UNICEF resources, focusing specifically on formalized arrangements with
partners that are governed by a programme cooperation agreement (PCA), small-scale funding agreement
(SSFA).
The information provided in this guidance is also available on the UNICEF website at the following address:
[URL]
For matters directly related to the implementation of any specific programme cooperation agreement or
small scale funding agreement, partners should contact the UNICEF programme officer in-charge directly.
The importance of collaboration with civil society
Civil Society Organizations (CSOs) are autonomous associations that are independent of the public and
for-profit sectors and designed to advance collective interests and ideas. They include international and
national non-governmental organizations (NGOs) and community-based organizations (CBOs),
foundations, civic movements and advocacy groups, trade unions, faith-based organizations and
professional voluntary associations, think tanks and academic and research institutions.
UNICEF’s Executive Board approved Strategic Framework for Partnerships and Collaborative Relationships
recognizes that partnerships between UNICEF and civil society organizations (CSO) are critical to achieving
results for children in both development and humanitarian contexts.
For more information on how UNICEF works with CSOs, please visit the Civil Society Partnerships section
of the UNICEF website.
Partnerships are a central feature of UNICEF's efforts to realize, promote and protect the rights of children
and women through Country Programmes of Cooperation and humanitarian action, the latter based on
the Core Commitments for Children in Humanitarian Action. They extend the reach and effectiveness of
UNICEF-assisted cooperation, especially to address inequities and focus efforts on the realization and
protection of the rights of children and women – in particular those from disadvantaged or marginalized
population groups.
To better understand UNICEF’s strategic priorities in each country where we operate, please visit the
Country Programme Document Repository which provides all Executive Board approved country
programme documents and outlines the country programme cycle.
3
The Guiding Principles of Partnership with CSOs serve as the basis for all aspects of the present guidelines
–identifying, developing, launching and managing partnerships with CSOs. UNICEF offices and partners
should discuss these Guiding Principles prior to developing any formal or informal partnership.
Each stage of the UNICEF partnership process is outlined in detail on the Partnership Cycle section of the
UNICEF webpage.
II.
IDENTIFYING CSOs TO ADVANCE THE ACHIEVEMENT OF
RESULTS FOR CHILDREN
Determining the nature of the relationship
UNICEF Country programme documents, notably the CPD, UNDAF, and CPAP/UNDAF Action Plan
identify major partnerships and their role in achieving results for children and constitute the basis for
developing subsequent relationships with CSOs during programme implementation.
During the situation analysis and country programme development process (including strategic
prioritization exercises), and thereafter on an on-going basis, UNICEF Offices engage with a broad range
of CSOs, through networks, communities, government and others to identify the strategic role of civil
society in advancing the rights of children in the country. In this process, UNICEF Offices identify CSOs that
are most likely to contribute to achieving programme results based on mandate, sectoral or thematic
expertise, track record, geographic location, access to populations, local experience and capacity to
facilitate consultations and two-way communication with affected populations, and other criteria
considered important. In humanitarian contexts, interaction within the cluster system supports the
identification of CSOs.
Options for formalizing relationships with CSOs
Programme activities can be implemented with CSOs either through procurement or partnership
arrangements. The key features and instruments of each approach are outlined in Table 1, followed by a
decision tree to choose between these approaches in Table 1.
Table 1: Type of relationships with CSOs, programming instruments & their key features
Type of
relationship
Programming
instruments
Key features
1. Procurement
a.
b.
1.1 Institutional/
Corporate
Contract
c.
d.
Programme expected results and strategy defined by
UNICEF
CSO provides services, which may include provision of
goods, based on UNICEF defined Terms of Reference
(TOR)
One time contract awarded based on a competitive
bidding process (Request for Quotation for Services
(RFQS) / Invitation to Bid for Services (ITBS) / Request
for Proposal for Services (RFPS))
UNICEF retains overall responsibility for the design,
management, and quality of goods and services
Other applicable policies,
procedure, guidance
UNICEF contract
management and
administration (UNICEF
Supply Manual)
4
Type of
relationship
Programming
instruments
Key features
a.
b.
1.2 Long-Term
Arrangement
for Services
(LTAS)
c.
d.
e.
2. Partnership
a.
2.1 Programme
Corporation
Agreement
(PCA)
b.
c.
a.
2.2 Memorandum
of
Understanding
b.
(MOU)
Programme expected results and strategy defined by
UNICEF
Long-term contract awarded based on a competitive
bidding process (Request for Quotation for Services
(RFQS) / Invitation to Bid for Services (ITBS) / Request
for Proposal for Services (RFPS))
Institutional Contracts are issued for each specific
requirement falling under the scope of the LTAS
CSO provides services based on UNICEF defined TOR as
specified in each Institutional / Corporate Contract
UNICEF retains overall responsibility for the design,
management and quality of goods and/or services
Other applicable policies,
procedure, guidance
UNICEF contract
management and
administration (UNICEF
Supply Manual)
Participatory planning of the programme and
implementation strategy
Partnership agreement with transfer of resources from UNICEF HACT Policy and
UNICEF to the CSO based on jointly developed HACT Procedure
programme document (including results framework and
budget)
Both parties responsible for resourcing the PCA project
document and monitoring & reporting on results
Partnership agreement with no transfer of resources
from UNICEF to the CSO based on jointly developed Guidance to be issued
programme document
separately
Both parties responsible for resourcing the MOU and
monitoring & reporting on results
a.
Participatory planning of the programme and
implementation strategy
b. Partnership agreement with transfer of resources from
UNICEF to a CSO up to $50,000 in a 12 month period
c. Both parties responsible for monitoring and reporting
on results
d. Used mainly for capacity building of national CSOs and
advocacy
UNICEF HACT Policy and
2.3 Small
Scale
In humanitarian response:
HACT Procedure
Funding
e. Participatory planning of the programme and
Agreement
implementation strategy
(SSFA)
f. Partnership agreement with transfer of resources from
UNICEF to a CSO up to $50,000 in a twelve months
period and/or transfer of supplies of up to 3 months
needs of affected population
g. Both parties responsible for monitoring and reporting
on results
h. Used mainly as a tool immediate response while a PCA
and programme document are being finalized
Procurement is used when the UNICEF Office has a pre-determined need and a defined Terms of
Reference (specifying the need at the output level) that can be delivered from the market whether from
a profit-orientated institution, individual contractor or CSO.
5
Partnership is used when there is a comparative advantage for UNICEF and the CSO to jointly deliver the
desired result and the CSO brings resources (financial, intellectual or in-kind) to contribute to the delivery
of results. There is not a set amount that CSOs have to contribute to enter into partnerships. The type of
contribution that the CSO brings forms part of UNICEF Office best comparative advantage analysis.
Partnership is also used when the primary purpose of the relationship is to build capacity of CSO(s) to
deliver results for children either by:
a. Establishing a SSFA directly with the CSO whose capacity UNICEF seeks to build; or
b. Establishing a programme document based on existing PCA or new with an expert CSO that
directly works to build the capacity of other smaller CSOs. In such cases, the expert CSO remains
accountable for: ensuring compliance with the PCA and PD; that results are achieved; and funds
utilized as specified in the programme document.
When the partnership modality is used, the CSO is expected to contribute with its own expertise and
staff/resources to the achievement of jointly defined results. Where significant components of the
programme are to be sub-contracted to other individuals or entities, UNICEF Offices consider alternative
implementation modalities, including use of procurement or partnership with envisaged sub-entities.
Exception to this general rule is where the CSO was identified as a partner of choice to support capacity
building of pre-identified smaller CSOs or a network of CSOs
Table 2: Decision tree to use in determining whether partnership or procurement is to be pursued
UNICEF offices may simultaneously enter into a procurement arrangement and a partnership arrangement
with a CSO, as long as using these different streams is the best way to deliver results.
Table 3 lists the different services and corresponding programmatic stream – procurement or partnership.
Exceptions to Table 3 are documented for review and approval by the UNICEF Representative.
6
Table 3: Summary of services and typical arrangement - partnership versus procurement
Type of Service
Partnership
Procurement
Construction Services
Yes
Design Services (including photography, branding, logo
development, typography, etc.)
Yes
Development of Curriculum
Yes
Yes
Distribution of Kits - Substantive Support IP has trusted
relationship/ access to community, provides medical
advice, etc.
Yes
Yes
Distribution of Kits - Transportation Services
Yes
Event Operational/Logistical Support (Catering, Venue
Management, Administrative Support, Translation e.g.,
trainings, workshops, conferences)
Yes
Evaluation
Yes
Freight Forwarding Service
Yes
IT Consulting
Yes
Printing of any kind (ex. reports, brochure, pamphlet,
business cards)
Yes
Research
Yes
Substantive Support Research for event, Exchange of ideas, Yes
development of content for event
Yes
Surveys of any kind
Yes
Yes
Trainers/ Training
Yes
(if specialized expertise
related to UNICEF’s
mandate is required
and evaluation of
activities to measure its
impact is needed, e.g.
peer education)
Yes
(if required background
is ‘generic’, such as for
Excel; or if needed
specialized expertise is
not related to UNICEF
mandate, e.g., IPSAS)
Translations
Yes
7
Type of Service
Partnership
Procurement
TV and Radio Campaign
Yes (where content
needs to be developed
and created, ex.,
advocacy campaign)
Yes (if campaign is
designed and only
needs to be
aired/distributed
through one channel)
Workshop Facilitators
Yes
Yes
Working/ follow-up with communities and families on
basic services
Yes
Procurement:
UNICEF Offices that wish to enter into a relationship with a service provider (which may include a CSO) to
provide a specific service to achieve a predetermined result, contract the service provider through a
competitive bidding exercise to identify the organization that provides the best value for money following
the requirements of the supply policies and procedures, these include:
a. Definition of the requirement through a Terms of Reference;
b. Solicitation process with potential service providers via a Request for Quotation for Services
(RFQS) / Invitation to Bid for Services (ITBS) / Request for Proposal for Services (RFPS);
c. Evaluation of proposals;
d. Award of contract; and
e. Contract management and administration, including final evaluation.
In case of procurement in Level 2 and 3 emergencies, UNICEF Offices refer to the different simplified
standard operating procedure.
When a CSO is contracted to work with, or on behalf of, UNICEF through the procurement stream, the
additional steps for partnership discussed below do not apply.
Partnership
UNICEF Offices that decide achieving a particular programme result requires the intellectual and physical
resources of a CSO, select CSO partners that bring the best comparative advantage.
UNICEF Offices work with CSO partners in all aspects of programme design and implementation, jointly
determining the expected results and implementation strategies. Each partner invests tangible resources,
such as cash or supplies, and/or intangible resources, such as knowledge, time, or technical expertise.
UNICEF Offices and CSO partners share equal responsibilities for the failures and successes of the jointly
defined programme. This guide further clarifies roles and responsibilities of UNICEF and the partnering
organization, outlining accountabilities, and laying out the general requirements and procedures for a
partnership. Additionally, it takes into consideration the Harmonized Approach to Cash Transfers (HACT)
and 4 distinct steps as mentioned below.
Key Stages involved in partnership
Stage 1: IDENTIFYING CSO
8
Stage 2: DESIGNING AND FORMALIZING THE PARTNERSHIP
Stage 3: IMPLEMENTATION, MONITORING, REPORTING & AMENDMENTS
Stage 4: CONCLUDING, SUSPENSION, TERMINATION
Stage 1: IDENTIFYING CSO
Screening CSO core values
Before entering into partnership, CSOs are assessed for alignment with UNICEF’s core values.
UNICEF expects our partners to be committed to the core values of the UN, the Convention on the Rights
of the Child (CRC), the Convention on the Elimination of All Forms of Discrimination Against Women
(CEDAW) and the Convention on the Rights of Persons with Disabilities (CRPD).
As part of the screening of the core values and integrity of the potential CSO partner, the United Nations
Security Council website must be consulted: http://www.un.org/sc/committees/consolidated_list.shtml . If the
organization or its leaders appear on any of these lists, UNICEF will not consider a relationship with the
organization.
The potential CSO partner shall ensure that all its employees and personnel comply with the provisions
of ST/SGB/2003/13, “Special Measures for Protection from Sexual Exploitation and Sexual Abuse”1, that
they do not expose any intended beneficiary, including children, to any form of discrimination, abuse or
exploitation and that they comply with the provisions of other UNICEF policies relating to protection of
children.
For international civil society organizations, core values assessed by UNICEF headquarters. UNICEF
country offices handle assessments of national civil society organizations.
Selection of civil society organizations for formalized partnership
During country programme implementation, UNICEF Offices use criteria to identify the CSO with the best
comparative advantage to achieve results for children. Offices may define office wide criteria; criteria may
be left to the discretion of programme/sections; or a combination of both office and programme/section
specific criteria.
Criteria used to identify the CSO partner with the best comparative advantage to best meet the needs of
children will vary across country offices – and even within countries – and operational contexts. Criteria
to identify the CSO partner offering the best comparative advantage may include, but are not limited to:




1
Expertise and experience in the sector/area: required knowledge, specific skills, specialists, and track
record.
Local experience, presence and community relations: ongoing programme in the area of operation;
knowledge of the local context; engaging children; trust from local communities, existing networks.
Innovative approach to achieve results and its expected effectiveness and/or efficiency in delivering
outputs.
Realistic timelines and plans to achieve outputs that meet the needs of the UNICEF Office.
http://www.un.org/Docs/journal/asp/ws.asp?m=ST/SGB/2003/13
9






Contribution of resources: Resources to supplement those of UNICEF in the form of cash, human
resources, supplies and/or equipment that are either presently available or potentially mobilized by
the partner or as illustrated in Reference Document 4.
Access/security considerations: ability to operate in given security conditions or countries.
Experience working with UNICEF: global and/or local partnerships, including knowledge of UNICEF
policies, practices and programmes.
Management ability: ability to manage the size of the envisioned intervention (e.g. past experience
managing similar size budgets and staffing), results of past UNICEF (or other UN agency) micro
assessments and assurance activities, if applicable.
Cost effectiveness: level of direct costs and administrative costs proposed as necessary by the CSO to
implement the joint work plan
Other: other specific criteria that may be required to meet the needs of the country programme or
humanitarian response.
Types of Partner Selection
UNICEF Offices use an open selection or a direct selection approach that reflects the needs of the
programming context to identify CSO partners that provide comparative advantage. Considerations
and applicable procedures for both approaches are outlined in Table 4.
1- Direct selection is used when UNICEF Offices select the CSO partner based on specific
considerations that are appropriate to the programming environment. These may include: known
expertise; time constraints/criticality of response; innovative approach; local presence;
importance of strengthening national civil society engagement amongst others. This approach
may be used in the following two scenarios:
a. UNICEF may request the CSO to submit a proposal for partnership; or
b. The CSO may submit an innovative proposal to achieve results.
Direct selection is undertaken using Annex F2 with the rationale for using direct selection documented
as part of the PRC Submission (Annex G) to fill by UNICEF staff.
2- Open selection is used when UNICEF Offices issue a call for expression of interest to solicit interest
in partnering with CSOs. The call may be: i) generic when it is used to identify prospective partners
that can contribute to the achievement of results broadly defined in the country programme /
humanitarian response plan; or ii) specific, when the call is used to identify CSOs to partner
around specific/ targeted results/ interventions. A call for expression or interest may be: public,
when advertised in newspapers/media; or closed, when the call is sent to a restricted number of
known CSOs to identify which among these can provide the best comparative advantage. Open
selection may also be appropriate to solicit interest in establishing contingency PCAs. The call for
expression of interest and subsequent analysis is documented as part of the PRC Submission
(Reference Document Annex G).
2
When an SSFA is established using a direct selection approach, no additional selection documentation is required
beyond the SSFA template.
10
Table 4: Considerations and applicable procedures for selection approaches
Type of
selection
Key features
Considerations & risks
Applicable procedures
Direct
selection
(solicited or
unsolicited)
UNICEF Office decides to partner with a. Responsive to particular
a CSO for a specific proposal. The
programming environment,
proposal may be:
country context or timing of the
a) Submitted by the CSO to UNICEF; or
intervention
b) Solicited by UNICEF to a particular b. May reduce ability to choose
CSO.
between alternative partners/
approaches
c. Limits transparency of selection
and cost-effectiveness analysis
Document the
rationale for using the
direct selection
approach in the PRC
submission form,
explaining specific
reasons why this
selection approach
was chosen
Open
selection
(generic or
specific;
public or
closed)
UNICEF Office issues a call for
expression of interest that may be:
a) Generic, when offices wish to
identify prospective CSO partners
around broad programme
areas/results;
b) Specific: when offices wish to
identify CSO to achieve a specific
result.
A specific call for expression of
interest may be public or closed
depending if it is advertised or sent to
selected number of CSOs.
Document the results
of the open selection
approach using the
selection analysis as
an annex to the PRC
submission
a. Transparent selection
b. Supports identification of new
partners and/or new approaches
c. Supports more informed cost
effectiveness analysis
d. May require more time to allow
partners’ submission and staff time
for the selection process
Stage 2: DESIGNING AND FORMALIZING THE PARTNERSHIP
UNICEF teams must work with CSO partners in a participatory manner to define the expected results and
programme strategies of an intended partnership. Each partner invests tangible resources (such as cash
or supplies), and/or intangible resources (such as knowledge, time, or technical expertise). The UNICEF
office and its CSO partner share equal responsibility for the failures and achievements of the joint
programme.
Legal agreements
Partnerships are formalized when there is a transfer of UNICEF resources using either:
Programme cooperation agreement (PCA)
Small scale funding agreement (SSFA)
UNICEF Offices work with CSOs in a participative and consultative manner to define the expected results
and programme strategies of an intended partnership. Partnerships where there is a transfer of UNICEF
resources are formalized through the use of the following agreements:
11
Programme Cooperation Agreement
The main purpose of the Programme Cooperation Agreement (PCA) is to establish stable and long-lasting
cooperation between UNICEF and a CSO partner that has met all of the criteria of the selection process.
PCA (legal framework) with a CSO that are then operationalized by programme document(s) (Annex B or
Annex C). At the time of signature, the PCA is accompanied by at least one programme document.
Programme Cooperation Agreement (PCA) where it is anticipated that total transfer of UNICEF resources
will be more than $50,000 to the CSO
i.
One PCA per office with a CSO with one or multiple programme documents3. Where separate
programme documents are used for different sections, UNICEF Offices put in place measures
for coordination across sections to ensure any partnership management issues (including
UNICEF HACT procedure requirements and budgetary considerations) are shared and action
taken.
ii.
When programme documents cover multiple years:
a. For Regular Resources, funds can be committed the country programme cycle
(subject to the availability of resources and continuation of country programme
and/or humanitarian response).
b. For Other Resources, funds can be committed for the duration of the donor grant,
even if extending beyond the current country programme cycle (subject to availability
of resources and the continuation of the country programme and/or humanitarian
response).
c. UNICEF Offices indicate in the programme document how the partner will be
informed, in writing, of continuation of the arrangement for subsequent years.
iii.
When programme documents cover multiple countries, for example in the case of regional or
sub-regional programme activities, one UNICEF office takes the lead in signing the PCA and
establishing measures for coordination across countries to ensure any partnership
management issues (including UNICEF HACT procedure requirements and budgetary
considerations) are shared and coordinated action taken.
iv.
When UNICEF Offices enter into partnership with a CSO that has an existing partnership
agreement with UNICEF at global/regional level, a country specific PCA and programme
document(s) is required at local level.
v.
The section on Amendments to PCAs and Revisions to Programme Documents provides
greater detail for partners on notifying UNICEF of changes.
vi.
The PCA also defines the rights and obligations of UNICEF and its CSO partner, as well as the
general terms and conditions of the agreement. A programme cooperation agreement must
be signed prior to entering into a programme document. A programme document specifies
the programme design, results, workplan and budget.
vii.
UNICEF offices or partner are not allowed to alter any of the standard clauses of the
agreement without obtaining permission from UNICEF Headquarters.
viii.
A UNICEF office and a CSO have only one PCA per country programme cycle, but there can be
multiple programme documents.
3
It may be valuable to have a single, multi-sectoral programme document if this encourages integration across
sectors, and reduce transaction costs for the partner.
12
Throughout the duration of the partnership, the CSO partner has the obligation to maintain compliance
with the eligibility and suitability criteria, as explained in the Core Values section of this guidance. In the
event of any changes regarding its legal, financial, technical or organizational situation, CSO partners must
inform UNICEF immediately. Examples of such changes include:
 Legal changes, such as a change of name or mandate;
 Financial changes, including the weakening of financial capacity;
 Organizational changes, such as the modification of its non-profit status;
 Administrative changes, including addresses, contacts, and bank account information.
These changes must be done through programme cooperation agreement amendment template.
Small Scale Funding Agreement (SSFA)
SSFA uses where the total transfer of UNICEF resources to the CSO will not exceed $50,000 in a twelve
month period4.
i.
In country programme, UNICEF Offices use SSFA as a tool to build capacity of national CSOs,
especially community based organizations. Once $50,000 has been transferred to a CSO in
twelve months’ time, subsequent SSFA’s cannot be entered into with the CSO. If further
resources are to be transferred then a PCA is put in place.
ii.
In humanitarian response, UNICEF Offices use SSFA as a tool for the quick transfer of up to
$50,000 of cash and/or up to three months of programme supplies required to meet UNICEF’s
Core Commitment to Children. Additional cash is transferred through the establishment of a
PCA.
Programme Document
The programme document is the sole mechanism for budgeting and releasing funds. No funds are to be
committed or disbursed to a CSO partner before both a PCA and a programme document have been
signed by the authorized official of CSO and the UNICEF Representative or delegated staff member.
The UNICEF programme document is in Annex C. UNICEF also has a Simplified Humanitarian Programme
Format for use in the first 3 months of humanitarian response (Annex B), for long term or after 3 months
humanitarian response all partnership must be developed on Annex C.
UNICEF offices undertake a consultative process with the CSO partner to develop the programme
document; the CSO partner takes the lead in this process which involved following steps.
Step 1: Select relevant outputs to contribute to country programme or humanitarian response
a. UNICEF programme and the CSO discuss the expected results of the partnership and overall strategy
for the programme, making reference to the contribution of the specific programme document to the
results planned in the country programme and/or humanitarian response plan;
4
Funding source considerations are the same for SSFAs as they are for PCA programme documents (see para 53a
iv).
13
b. UNICEF programme share with the CSO the partnership development process, the required
templates/ forms to be prepared5 and any other document relevant to the proposed partnership,
including partnership principles, standard legal agreement, budgetary considerations (Reference
Document 3), etc.
Step 2: Identify capacities of each partner, the programme document activities (grouped by
outputs) and discuss required resources
Assessing capacities of civil society organizations
UNICEF programme and the CSO discuss how their respective capacities will complement each other in
the implementation of the programme document.
The need to assess the CSO’s financial, procurement and managerial capacity as per the requirements of
the UNICEF HACT Procedure is discussed with the CSO. Additionally, if the partner is rated high or
significant risk, the need to incorporate capacity development activities is discussed and incorporated into
the programme document, if required.
The financial management capacity of partners is assessed using a standard approach in all UNICEF offices,
based on the United Nations Development Group (UNDG) HACT Framework. UNICEF offices are required
to undertake a micro assessment of all partners receiving more than USD 100,000 per year from UNICEF.
These micro assessments (Reference Document 2) are undertaken by third parties (audit firms) and the
terms of reference can be found on the UNDG HACT Framework site. When the partnership is below
$100,000, UNICEF office may decide to undertake a simplified financial checklist (Reference Doc 1)
completed by UNICEF staff.
When micro assessments are required but urgency prevents their completion prior to agreements being
signed, UNICEF offices assume these partners are high risk in terms of their financial management capacity
until the assessment is finalized. This results in UNICEF offices having to undertake additional assurance
activities.
If a partnership with a CSO requires the procurement of services or supplies for a value exceeding US
$2,500, an assessment of the CSO’s capacity to undertake procurement is conducted either as part of the
selection process of CSOs or as part of the HACT micro assessment6. The assessment is proportionate to
the procurement risks involved and the type of supplies and services being purchased by the partner
5
These include the template for SSFA Template, programme document (Annex C or Annex B); Partner’s
Declaration (Annex E)
6
Or another procurement assessments accepted by Supply Division, such as those undertaken by EU and ECHO for
purposes of selection as a Humanitarian Procurement Centre partner
http://ec.europa.eu/echo/files/partners/humanitarian_aid/HPC-register_en.pdf or selected as a Framework
Partnership Agreement partner as per:
http://ec.europa.eu/echo/files/partners/humanitarian_aid/fpa_partners.pdf
14
Micro assessment results are valid for a period of five years, unless there have been major changes in the
management and internal control environment of the partner.
 UNICEF programme officers and the CSO partner discuss how their respective capacities will
complement each other in the implementation of the programme document.
 When planning for activities that will require the CSO partner to procure items specified and financed
by UNICEF, country offices should not transfer cash to CSOs that have not been positively assessed on
their ability to undertake procurement activities.
 When planning for activities that will require the CSO to transport and warehouse supplies, UNICEF
should ensure that the partner has adequate capacity to safeguard these supplies. If significant
deficiencies are detected, remedial plans and mitigation activities must be incorporated into the
programme document and carried out before any large scale transfer may take place.
Step 3: Draft SSFA, programme document and prepare the partnership agreement





CSO and UNICEF programme finalize the SSFA agreement partnership agreement
The programme document Annex B/ Annex C prepare jointly with CSO which reflects key elements
related to implementation, as discussed between UNICEF and the CSO partner.
The programme document references any technical standards and principles specific to the
implementation of the activities. Where such technical specifications are not publically available, they
are attached to the programme document (not re-written in the programme document).
The programme documents are drafted in accordance with the financial and budgetary considerations
outlined in this guidance in Reference Doc 3.
UNICEF programme officers and CSO partners discuss the Cash Transfer Modality (CTM) that will be
used (direct cash transfer, reimbursement or direct payment to vendors). Three cash transfer
modalities are available under these guidelines:
A. Direct Cash Transfers: where funds are provided to Government Partners for immediate use
(within a period of three months) to implement agreed upon programme activities, as
stipulated in the FACE form.
B. Direct Payments: where payments are made directly by UNICEF to vendors and other third
parties, providing goods or services for agreed upon programme activities upon request, on
behalf of the partner and following the completion of the activities.
C. Reimbursements: where funds are provided to partners for certified expenditures incurred,
for agreed upon programme activities, as stipulated in the FACE form
Table 5: Considerations for selecting the appropriate CTM
Implementing
partner overall
risk rating
Non assessed, Low risk
and Moderate risk
Considerations for CTM
 Based on programme needs as decided by the office
 Assurance activities performed in line with requirements outlined in
para. 21(f)
15
 Based on programme needs as decided by the office
 Offices should consider the possibility of using the reimbursement
modality or a blend of reimbursement and direct cash transfer
 Direct payment modality should be considered for large purchase of
Significant and high risk
goods or services, where the implementing partner was found to have
adequate procurement processes
 Stronger assurance activities in line with requirements outlined in para.
21(f)
 Offices should ensure opportunities are pursued where appropriate to
strengthen financial management capacities of the implementing partner
 Offices consider the possibility of a mandatory spot-check before FACE
liquidation as they deem appropriate
Exceptions to the standard CTM approach defined in the office may be required in specific circumstances to
ensure effective and timely programme implementation and delivery of results for children.
In each UNICEF office:
a) The Head of Office, in consultation with the CMT, takes a decision on the
appropriate standard approach to selecting CTM in relation to risk rating of
implementing partners in the specific country context and approves exceptions
based on documentation as required;
b) The Deputy Representative/Director and Chief of Operations ensure the Head of
Office is well- informed of the programming environment in the country and
relevant information to make the CTM decision;
c) The programme manager documents reasons warranting an exception to the
standard CTM approach for review by the Head of Office; and
d) The HACT focal point provides technical and administrative support throughout the
CTM decision- making process. The HACT focal point documents the standard
CTM approach for the office.



7
Taking lead times for procurement and delivery into account, UNICEF programme officers and CSO
partners discuss supply requirements and plan activities. UNICEF offices commit to delivery times to
the CSO partner according to the needs of the programme.
UNICEF officers and CSO partners discuss any visibility requirements of UNICEF, the CSO or donors
funding the programme. For any UNICEF-funded activities the CSO partner is implementing, it is
required to provide visibility to UNICEF and (where required) its donors. However, UNICEF offices do
not impose visibility requirements that would place the CSO and its staff in danger or negatively
impact the delivery of results.
Include assurance activities7 in efficient manner to full fill the UNICEF procedures on HACT and same
time not to burden partner with too assurance activities under different programme documents.
Assurance activities details provided in Stage3: Implementation and Monitoring
16
Programme document workplan budget
The workplan budget represents the estimated cost of implementing activities and achieving results
defined in the programme document. The workplan and budget provide the basis for programme and
financial performance management and monitoring achievement of jointly planned results.
A common understanding between the UNICEF programme officer and the CSO partner is reached on the
resource requirements to implement activities and achieve results. Similarly, these parties must also agree
upon that he partner’s contribution in mentioned in workplan and budget.
The workplan budget is divided into two categories: Programme Costs and Headquarters Support Costs.
Programme Costs
All costs to carry out activities are included in the programme document workplan budget. ‘Programme
Costs’ are costs that can be unequivocally attributed to a specific activity implemented by the partner. At
the request of UNICEF, or when audited, the partner must provide supporting documentation for
Programme Costs.
Programme Costs include:
 Costs for the actual time devoted by personnel within the country to the management of the
programme document implementation;
 Costs for the time of personnel whose specific inputs are required by the programme workplan;
 Goods and services purchased for the implementation of activities covered in the programme
workplan;
 Premise costs that are directly related to achieving the results of the programme document;
 Other costs directly attributable to the implementation of programme document activities.
 Partners are not permitted to procure the following supplies with UNICEF funds (irrespective of value
of procurement or location of supplier):
(a)
Human vaccines;
(b)
Antitoxins/globulins;
(c)
Anti-venom;
(d)
Tuberculin/sensitins;
(e)
Auto-disable syringes;
(f)
Re-use prevention featured (RUP) syringes;
(g)
Safety boxes;
(h)
Pharmaceuticals;
(i)
Therapeutic food;
(j)
Supplementary food;
(k)
Salt iodization supplies;
(l)
HIV-AIDS diagnostic and monitoring equipment;
(m)
Rapid Diagnostic Test Kits, including for HIV/AIDS, Hepatitis, Malaria, etc.
(n)
Drill rigs and associated high value equipment;
(o)
Ground water survey measuring equipment, e.g. resistivity meters;
17
(p)
(q)
Cold chain equipment, including solar powered refrigeration systems, cold and
freezer rooms, cold boxes, vaccine carriers, ice packs, refrigerators and freezers;
Long Lasting Insecticidal Nets (LLINs) and insecticides.
Examples of acceptable programme costs include:
 Supplies that directly assist beneficiaries (e.g. therapeutic and supplementary feeding materials, nonfood items such as soap, hygiene kits, etc.) or beneficiary institutions (e.g., chalkboards, school desks,
tables and chairs, IT equipment, office supplies, etc.);
 Freight and transport of supplies that directly assist beneficiaries, and costs related to their
warehousing and management;
 Packaging materials (e.g. assembly of school materials, hygiene and medical kits, etc.);
 Surveys, consultations and other information collection activities directly related to the achievement
of the planned result(s);
 Technical assistance (i.e. salaries of technical staff – such as experts in health, nutrition, WASH,
HIV/AIDS, protection, policy development, etc.) to directly support beneficiaries or beneficiary
institutions;
 Communication activities that directly support the programme objectives (e.g. cost of radio spots,
posters, brochures, community mobilization events such as rallies, contests, etc.);
 Monitoring of groups (rights-holders) receiving assistance (e.g. measuring mid-upper arm
circumference (MUAC) of malnourished children).
 Salaries and related costs of in-country representation, planning, coordination, finance,
administration and logistics personnel – all prorated according to the per cent of effort/time spent on
the UNICEF-assisted PCA or SSFA;
 Operational (fuel, local taxes, etc.) and maintenance costs (repair and replacement, such as for tires,
shock absorbers, broken windscreens, etc.) associated with CSO-owned vehicles or those loaned by
UNICEF, prorated according to their use in relation to activities under the UNICEF-assisted PCA or
SSFA;
 Office equipment (e.g., computers, printers, photo-copiers, faxes, telephones, etc.) used in-country
as direct support of the programme, all prorated ;
 In-country travel for programme and financial monitoring purposes (e.g. transportation costs, such as
the price of travel tickets, road and bridge tolls, accommodations and food), prorated according to
their relation to activities under the UNICEF-assisted PCA or SSFA;
 Other in-country expenses incurred directly in support of the programme, including additional rental
of office space, office maintenance supplies, utilities, telecommunications and office supplies, all
prorated according to their relation to the UNICEF-assisted PCA or SSFA.
Where the CSO partner requires support for programme management and support, the workplan budget
has the standard output and activities:
Programme.
Output X
Effective and efficient programme management
18
Act X.1
Standard activity: In-country management & support staff8 pro-rated to their
contribution to the programme (representation, planning, coordination, logistics,
admin, finance)
Act X.2
Standard activity: Operational costs pro-rated to their contribution to the programme
(office space, equipment, office supplies, maintenance)
Act X.3
Standard activity: Planning, monitoring, evaluation and communication, pro-rated to
their contribution to the programme (venue, travels, etc.)
Budgeting for such costs is further simplified in the Simplified Humanitarian Programme Format.
Costs for capacity building to enhance financial management
Support may be provided to action plans jointly agreed by national CSO partners and UNICEF to address
the partner’s capacity development needs, as identified by a micro assessment or prior assurance
activities. Financial management capacity building constitutes a separate output in the programme
workplan and is considered a Programme Cost.
Headquarters Support Costs
International CSOs
Headquarters Support Costs can be reimbursed to international CSO partners upon request as mentioned
in programme document. An international CSO partner is defined as one whose headquarters is outside
of the country of implementation. International CSO partners often incur additional costs at their
headquarters for overseeing and supporting programme implementation. By accepting Headquarters
Support Costs, the CSO partner commits to using the resources to achieve results for children – including
those outlined in the programme document.
National CSOs
On a case-by-case basis, Headquarters Support Costs can be paid to national CSOs. Headquarters Support
Costs is not usually paid to national CSOs.
Calculation
Headquarters Support Costs are included in the programme document9 as a standard, flat 7 per cent
addition to the cash transfer component (i.e. excluding supplies, equipment and other forms of in-kind
support) of the agreed budget of Programme Costs. This excludes the value of cash/voucher assistance
for beneficiaries and bulk procurement, where bulk procurement is defined as goods and services with a
value of more than USD 100,000 -- such as essential supplies, construction materials, or sub-contracting
for commercial services. Partner costs associated with office rental, personnel cost, travel, and the
purchase of office supplies are not considered bulk procurement and are not excludable from the
Programme Costs for the purposes of calculating Headquarters Support Costs. 7 per cent (HQ) cost is not
applicable under SSFA partnership irrespective of national or international NGOs.
8
Costs of technical assistance/staff directly related to the achievement of planned results are budgeted as part of
programme output budgeting, see the programme document template for further guidance
9
Headquarters Support Costs are not included in the budgets of SSFAs.
19
Workplan budget development
In order to accurately estimate the resources needed for each activity, the partner prepares detailed cost
estimates of inputs for each activity, ensuring all costs are associated with the activities of the workplan.
The compiled activity level costs are then incorporated into the draft programme document for discussion
with the UNICEF programme officer, who may request additional information to better understand the
estimates sited.
Overall, UNICEF’s expectation is that workplan budget activities and their associated input requirements
are implemented in a manner that is aligned with economy, efficiency and effectiveness.
The programme document workplan and budget includes any important ‘non-financial contributions’
from both UNICEF and partners. ‘Non-financial contributions’ are inputs other than cash or programme
supplies which are directly used towards the achievement of the partnership’s planned results.
Community mobilization or local knowledge inputs by community based organizations (CBOs) are
important examples of non-financial contributions, and should be incorporated within the programme
document and/or workplan and budget. An estimated value of non-financial contributions is not required.
When developing the workplan budget, the section on Eligible Expenditures provides further detail on
costs that can be included.
Step 4: Review process
Programme Document
 The UNICEF office Partnership Review Committee (PRC) reviews the partnership recommendation and
programme document to make a recommendation to the Representative. The Partnership Review
Committee may ask the UNICEF programme officer for further detail or revisions.
o The objective of the Partnership Review Committee is to make informed, objective and
transparent recommendations to the Representative as to whether the proposed partnership
is in the best interests of UNICEF and achieving results for children.
o Each UNICEF office establishes the budget threshold of a PCA requiring a review by the
Committee prior to approval by the Representative. This budget threshold is established
according to the overall size of the country programme budget.
o The Representative, in consultation with the UNICEF Country Management Team (CMT),
establishes and appoints members and alternates of the committee. The committee is
comprised of UNICEF staff only. The Representative cannot be a member of the committee.
o In most UNICEF offices, the Deputy Representative is the chairperson of the committee, with
additional members including: Chief of Operations (or most senior official responsible for
Operations); Chief, Planning, Monitoring & Evaluation (or most senior official responsible for
PME); and the HACT Focal Point. The composition may vary in smaller offices.
o If the programme officer/programme section chief making the submission to the committee
happens to be a member of the committee, they cannot vote on the submission.
Small Scale Funding Agreement
The SSFA is jointly developed between UNICEF and the CSO and generally does not require review
process but country office may decide to include SSFA in PRC review process.
20
Step 5: Finalize programme document and prepare the partnership agreement
UNICEF programme revises the programme document, if needed, in consultation with the CSO. The
revised programme document is re-submitted to the PRC, if required.
Step 6: Sign partnership agreement and programme document
 The authorized officer of the CSO10 and the Representative (or delegate) sign the programme
cooperation agreement and programme document. The PCA and programme document is signed in
duplicate, one copy kept by the UNICEF Office and the other by the CSO.
 After obtaining the signature11 of the authorized officer of the CSO (as identified in the PCA) on the
PCA/programme document, the UNICEF Representative12 signs signifying UNICEF’s approval of the
PCA/programme document.
 UNICEF and the CSO are the only two signatories to the PCA and programme document. The only
exception is when the activities are part of a joint programme with other UN agencies, in which case
the UN agencies may also be signatories to the programme document.
 When programme documents or SSFA are sent to CSO partners for signature, UNICEF offices request
that the CSO partner also submit the first FACE form for cash transfer (Annex J) or Request for Supply
(Annex K) in order to expedite the transfer of funds.
The SSFA and the programme document are the sole mechanisms for budgeting and releasing UNICEF
resources to a CSO. Funds and supplies are not committed or disbursed to a CSO before the CSO’s
authorized official (as identified in the PCA for a programme document) and the UNICEF Representative13
have signed the SSFA or both a PCA and a programme document.
Legal agreements with CSOs can be signed in any of the languages where official translations have been
provided by the Legal Office (Arabic, English, French, Russian and Spanish). It is at the discretion of the
Representative to decide which of these official translations will be used by the UNICEF Office.
Translations into other languages are for information purposes only.
Special Considerations in Emergency Contexts
 In a country where a Level 2 or Level 3 emergency is declared, UNICEF Offices consult with UNICEF’s
Corporate Emergency Activation Procedure and applicable Simplified Standard Operating Procedures
for any further simplifications provided to enter into partnerships with CSOs.
Contingency PCAs and/or programme document
 As part of preparedness commitments and activities, UNICEF Offices, especially those prone to
emergencies, are encouraged to put in place contingency PCAs with fully assessed humanitarian CSOs
that can be quickly activated when an emergency occurs14. The PCA and programme document are
10
PCA or programme documents must be signed by authorized officer as mentioned in PCA Article I,
Paragraph 10. Any changes in mentioned signatories should be done through PCA amendment template.
11
Document with scanned signatures are acceptable.
12
A delegate of the Representative can sign a programme document in accordance with the Table of Authority.
13
Or the delegated officer, as appropriate, and in line with the office Table of Authority or measure put in place for
approvals in level 3 humanitarian response.
14
The establishment of contingency PCAs with humanitarian CSOs give consideration to the CSOs demonstrated
mechanisms for accountability to affected populations.
21

signed in advance following review by the PRC and are activated by the Representative writing an
activation letter to the CSO.
The programme document of the contingency PCA is completed using outputs and activities required
for humanitarian response in the specific programme sector based on figures of affected population
as per the emergency preparedness and response plan15. Once the contingency PCA is activated,
targets and budget is adjusted according to the actual situation along the lines of the agreed
programme document; the revised budget is submitted for signature along with the FACE form for
cash transfer authorization in the earliest possible timeframe.
Options to ensure timely mobilization

UNICEF Offices have the following options (highlighted in Table 1) to ensure timely mobilization at the
onset of humanitarian response:
a. Activate contingency PCAs and/or programme documents.
b. Review existing PCAs to determine whether an existing programme document can be revised16.
c. Review existing PCAs to determine whether a programme document for humanitarian response
can be added. The Simplified Humanitarian Programme Document (Annex B) is used to rapidly
start-up humanitarian response (first three months of humanitarian response). UNICEF Offices
put in place a programme document (Annex C) after the first three months of humanitarian
response.
d. Develop a new PCA with a new implementing partner. UNICEF Offices can use the Simplified
Humanitarian Programme Document (Annex B). UNICEF Offices put in place a programme
document (Annex C) after the first three months of humanitarian response.
e. Establish a SSFA with a new CSO to allow for a quick transfer of cash and/or supplies while a
PCA/programme document is under development. Programme Officers take into account the
CSOs ability to properly safeguard and effectively distribute supplies to the affected population.
f. In addition to proposals submitted by CSOs, proactively seek partnerships that provide
comparative advantage. Make use of available media mechanisms or network channels to issue a
call for expression of interest to announce areas that UNICEF requires assistance.
Table 6: Programming instruments that can be used for the rapid onset of humanitarian response
Type of
partnership
Instrument
Key features
Approval process
Ongoing
partnership
Contingency PCA and programme PCA and programme document already Representative
document
in place as part of preparedness activities
that can be activated quickly
New
partnership
SSFA
Transfer of cash up to $50,000 and/or
Representative
transfer of programme supplies up to 3
months of distribution requirements for
affected population.
15
The programme document of the contingency PCA may also set ranges of population and/or performance
targets (and corresponding budget levels). The Representative activates each target as the situation unfolds and as
funding becomes available.
16
For example, an additional programme document specific to humanitarian response may be put in place with an
existing WASH partner for activities related to the WASH sector or other sectors if the partner has the capacity.
22
Type of
partnership
Instrument
Key features
Approval process
New
partnership
PCA + Simplified Humanitarian
Annex B provides simplified budgeting
Representative
Programme Document (Annex B) and workplan to be used for 3 months of
cash and supplies required for
humanitarian response
Ongoing
partnership
Simplified Humanitarian
Annex B can be added to an existing PCA Representative
Programme Document (Annex B) with a partner
Ongoing
partnership
Revision of existing programme
document (Annex C)
Transfer of cash &/or supplies
Representative
Stage 3: IMPLEMENTATION, MONITORING AND REPORTING
Stage 3 having different steps related to funds, supplies, assurance activities, partnership reviews and
revisions in PCA, SSFA or two types of Programme documents to cover the implementation, monitoring
and reporting part.
Step 1: Submit FACE form and/or supply request
Once the SSFA/programme document has been signed by both parties, it is implemented. Partners are
encouraged to send the first request for cash and supplies when returning the signed programme
document to UNICEF.
The Supply Request Form in Annex K is used to request supplies.
The Funding Authorization and Certification of Expenditures (FACE) form in Annex J, along with the
itemized cost estimate, is used to request cash transfers, report on expenditures and certify expenditures.
An excel version of the form can be obtained from the UNICEF office.
Using the FACE form
The FACE form supports several important functions, including:
 Request for funding authorization: The partner uses the section ‘Requests/Authorizations’ to enter
the amount of funds to be disbursed for use in the new reporting period. Against this request, UNICEF
can accept, reject or modify the amount approved;
 Reporting of expenditures: Under the ‘Reporting’ section, the partner reports to UNICEF on
expenditures incurred in the reporting period. UNICEF can accept, reject or request an amendment
to the reported expenditures;
 Certification of expenditures: The partner’s designated official uses the ‘Certification’ section to certify
accuracy of the data and information provided.
Reference Doc 4 contains detailed instructions on how to complete the FACE form.
a. The CSO submits a FACE (Funding Authorization and Certificate of Expenditure) form that is signed by
the authorized official as indicated in the PCA to
i.
Request cash in the case of direct cash transfer (DCT);
ii.
Request authorization to enter into commitments in the case of direct payment; or
23
iii.
Request authorization to incur expenditure in the case of reimbursement.
b. For all cash transfer modalities, the FACE form contains requests at the activity level corresponding
to the programme document and is accompanied by an Itemized Cost Estimate (ICE)17 listing the
planned utilization of cash at the input level. The use and level of detail required for an ICE is as per
Reference Doc 3.
c. A new FACE form should be used whenever there is change in cash transfer modality. As much as
possible FACE should be aligned with workplan budget and funds requests or reporting should be
done on quarterly basis.
d. The reporting timeline is based on the date of the payment or issuance of the direct cash transfer or
the ‘DCT issue date.
e. If report on the full utilisation has not been received within six months of the DCT issue date, no
further DCTs will be made to the partner
f. FACE used for reporting for funds must accompany progress report of Annex B/C or as agreed for
SSFA.
Itemized Cost Estimate
In order to accurately estimate the resources needed for each activity, the CSO partner prepares an
itemized cost estimate (ICE) of inputs for each activity, ensuring that all costs are associated with the
activities of the workplan. The ICE quantifies and provides an estimated cost for each input required in
the implementation of the activity. The ICE can also be referred to as a detailed activity budget.
A specific template for ICE is not provided. The CSO partner can use its financial systems to provide the
cost estimate. The ICE should specify the period of implementation and the targets for the activity during
this period. At a minimum, the ICE should contain the following information:
 Description of each input required for the implementation of the activity;
 Quantity;
 Unit price or cost where applicable;
 Total input estimated cost; and
 Total amount for the activity, which should be equal to the requested amount on the FACE form.
Cost estimates developed for the purpose of costing activities in the work plan:
 Do not include costs covered by other sources of funding (other funding agencies, donors,
government subsidies, etc.);
 Do not include costs that are covered by other UNICEF programme documents;
 Can be supported by clearly identifiable and reasonable quantities and unit prices that can be
provided, if requested;
 Are consistent with proposed performance targets defined for the workplan’s duration;
 Reflect a realistic rate of utilization of funds, taking into consideration the partner’s absorption
capacity;
 Are arithmetically accurate;
 Are based on relevant national/CSO policies and follow best practices in local markets;
17
Sometimes also referred to as itemized budget breakdown
24


Have transparent and verifiable definitions and sources of data (qualitative and financial),
assumptions, and methods for calculating costs; and
Are developed using a cash basis on the implementation of activities (that is an estimate of actual
expenses per period and does not include accruals).
In developing cost estimates, it is important to note that Headquarters Support Costs are not included;
given that this amount is based on actual expenditures, they are not given in advance. Headquarters
Support Costs are requested as reimbursement based on actual expenditures using the FACE form to
report on the previous quarter’s cash utilization. CSO partners are not required to report Headquarters
Support Costs at an itemized level.
Step 2: Implement the activities


The CSO partner implements the activities stipulated in the SSFA/programme document. UNICEF
programme officers provide thematic technical advice and support to the CSO partner throughout
implementation.
The CSO partner and UNICEF implement any capacity development activities and resulting action
plans.
Step 3: Programme document monitoring and reporting





o
o
o
The CSO monitors workplan implementation, in collaboration with UNICEF programme.
UNICEF Offices undertake assurance activities as per UNICEF HACT Procedure. Where supplies are
provided to partners, programme monitoring includes a review of the safeguarding and proper
utilization of those supplies.
UNICEF Offices implement any additional risk mitigation measures agreed to as part of the
programme document review and approval process.
UNICEF Offices ensure that monitoring and assurance activities meet any specific requirements of
donor agreements that are funding the programme document.
CSO reports on progress as per the requirements in the SSFA/programme document.
Progress reporting using the standard template in the programme document (Annex C Part 2) or as
agreed in the SSFA takes place when a FACE form for reporting purposes is submitted. UNICEF Offices
and CSO agree on the language of progress reporting. It is at the discretion of the UNICEF Office to
determine whether progress reporting will be in one of the UNICEF working languages or local
language.
In humanitarian situations, particularly in a Level 2 or Level 3 emergency, partners are asked to submit
monthly progress reports informing the status of high frequency indicators18 using the standard
template in the simplified humanitarian programme document (Annex B Part 2).
Additional progress reporting requirements, frequency and scope, are determined as appropriate to
the context taking into account any donor reporting requirements. UNICEF Offices aim to reduce the
reporting burden on partners. Therefore, UNICEF Offices do not request additional progress reporting
from CSOs unless it is required for a specific purpose such as year-end, humanitarian performance
monitoring or donor specific requirements.
18
Offices can refer to the CCC E-Resource (available to only UNICEF staff) for further information on indicators,
monitoring and reporting in humanitarian response.
25
o
UNICEF Offices ensure progress reporting schedule takes into account mid-year review and yearend/new year planning.
Assurance Activities
UNICEF Offices are required to undertake assurance activities on all programmes implemented with
partners. All records related to partnership agreement must be kept by partner for five years to any
possible audit and inquiry by the donor, government, evaluation team or UNICEF.
Assurance activities are comprised of:
1. Spot checks
Conducted at the partner’s office by either UNICEF staff or contracted audit firm;
Terms of reference is available on the UNDG HACT Framework website.
2. Programmatic visits
a. Evidence based monitoring to verify results reported by partners have been achieved;
b. Terms of reference dependent on the nature of programme activities
3. Scheduled audit
a. Conducted at the partner’s office by an audit firm;
b. Terms of reference available on the UNDG HACT Framework website.
4. Special audit
a. Conducted by a third party with terms of reference developed in response to the issue
that triggered the special audit.
The schedule for spot checks, programmatic visits and scheduled audits is agreed upon with the partner
and documented in the programme document. UNICEF and partners review the findings of spot checks
and audits and jointly develop action plans. Frequency and timing of assurance activities planned based
on standard assurance framework as mentioned in Table 7:
Table 7: Frequency of Assurance Activities
Cash transfer
amount per year
Risk rating
Programmatic
visits
Spot checks
Less than 20,000
Non-assessed
1 or more per year
Not required
Less than $100,000
Non-assessed
1 or more per year
1 or more per year*
Low or Medium
1 or more per year
1 or more per year*
Significant or High
2 or more per year
2 or more per year*
Low or Medium
2 or more per year
1 or more per year*
Significant or High
Quarterly
3 or more per year*
Less than $350,000
More than $350,000
Audits
One scheduled audit is
required for all
implementing partners
that have received
more than $500,000
during the programme
cycle8.
Special audit is required
when specific issues/
concerns arise during
the programme cycle.
* Not required in the year of audit
26
Eligible expenditures
Expenditures incurred by partners are classified as “eligible” or “ineligible”. The initial classification is
usually done by UNICEF programme officer certifying the FACE and Itemized Cost Estimate forms prior to
the payment of cash transfers, and/or by those responsible for assurance activities, with the final
classification of the expenditure confirmed by the UNICEF office. When expenditures are confirmed as
ineligible by UNICEF, it means that UNICEF resources may not be used to cover such expenses (even if the
expense is already incurred).
Eligible expenditures are those that have been validated by UNICEF and/or assurance providers as being:
 Actual expenditures incurred during the implementation period, as stipulated in the programme
document;
 Expenditures incurred solely for programme document purposes and consistent with the terms and
conditions of the PCA/SSFA;
 Based on credible documentary evidence in line with the partner’s policies and procedures, and/or
pre-defined UNICEF specified requirements;
 In line with the programme document budget, approved FACE form and Itemized Cost Estimate;
and/or
 In compliance with competitive and transparent procurement/tendering processes and the
appropriate application of the relevant financial and procurement procedures.
Ineligible expenditures are those expenses incurred which have been found not to be compliant with the
signed programme document and PCA/SSFA and/or the appropriate financial and procurement
procedures of the partner. The non-exhaustive list of expenditures that could potentially be classified as
ineligible by UNICEF may include:
 Expenditures for goods and services not included in the approved workplan budget, FACE form and
Itemized Cost Estimate;
 Expenditures incurred outside of the implementation period;
 Expenditures not duly authorized by the appropriate authority, as stipulated in the partner’s policies
and procedures;
 Prices in excess of the prevailing market prices for goods and services without proper
rationale/justification;
 Expenditures on services for which a report is expected but not received;
 Fraudulent expenditures (as verified by UNICEF and assurance providers), such as expenditures with
falsified/fake receipts, contracts with fictitious suppliers, contracts involving collusion or nepotism
between implementer and suppliers, other procurement irregularities;
 Recoverable taxes not recovered by the partner within a reasonable period of time (six to nine months
after incurring the actual expenditure);
 Any expenses related to the personal costs of partner directors or employees;
 Expenses incurred where the title on purchases is not in the name of the partner;
 Expenses that are not-compliant with the partner’s rules and guidelines;
 Any interest expenses on financial debt and debt related charges;
 Loans, grants and credits to individuals or entities (unless provided for as an activity in the programme
document);
 Any expense that has been funded by more than one UNICEF programme document;
 Any expense that has been funded by another donor or organization;
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Expenses incurred before the agreement date, including costs for proposal and fund raising;
Office repair and maintenance (unless expressly provided for in the programme document budget for
purposes of security);
Expenses claimed that represent accruals and not actual costs, such as depreciation expense and postemployment employee benefit accruals;
Employee and management bonuses;
Any expenses that are unreasonable compared to the national prevalent rates and prices;
Any expenses that are illegal or prohibited by local laws and regulations, including bribery; and
Shared cost allocations not supported by a fair allocation method.
When expenditures are initially classified as ineligible by UNICEF and/or assurance providers, UNICEF
requests additional justification to be provided by the partner. The partner has 30 days from the date of
the official notification by UNICEF to provide relevant justification, with appropriate supporting
documents for review by UNICEF.
Upon receipt and review of the additional justification and supporting documentation, UNICEF may fully
or partially re-classify the expenditure as eligible, or may confirm ineligibility. If the expenditure is
confirmed as ineligible, a refund request will be communicated via official letter for the amount
considered as ineligible in the programme document budget currency.
The amount should be fully refunded by the partner within 60 days of notification of the reimbursement
request. UNICEF may freeze all disbursement releases to the partner until the actual refund takes place.
In the event that the partner is not able to refund the ineligible expenditure within the stipulated 60 days,
the partner may submit a formal request to enter into a repayment plan with UNICEF. The repayment
plan may be for a maximum period of 6 to 12 months, depending on the nature of ineligibility and subject
to the approval of the UNICEF Comptroller. Disbursement of additional UNICEF resources for programme
implementation will be maintained if the provision of the payment plan is adhered to by the partner.
Partner personnel costs
Partner personnel costs include any payment for employment services rendered, including: salaries,
wages and other direct costs of employment.
UNICEF does not set salary caps on what partners can pay their staff. However, UNICEF does set maximum
thresholds on the UNICEF contribution towards those costs.
UNICEF can provide a contribution towards the costs for both international and national personnel of the
partner. However, every effort should be made to employ national expertise, thereby supporting national
capacity building and ensuring cost-effectiveness.
Partner personnel costs for staff are to be budgeted at the most cost-efficient level to achieve the
programme expected results. UNICEF will provide a contribution towards costs for partner personnel up
to the rates applicable within the United Nations system in the country. Specifically:
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UNICEF’s contribution to the costs of national partner personnel cannot exceed the rates payable for
comparable functions in UN established salary scales for local staff (or local consultancy rates in the
case of consultancy costs).
UNICEF’s contribution to the costs for international partner personnel cannot exceed the rates
payable for comparable functions for UN established salary scales for international professional (IP)
staff (or international consultancy rates in the case of consultancy costs).
UNICEF’s contribution to the costs of any partner personnel cannot exceed any rates agreed at a UN
Country Team interagency level (ask the UNICEF country office if such rates exist in the country).
UNICEF’s contribution to partner personnel costs are to be based on the local context to be consistent
with local market practice and enable sufficient and appropriate staff to be recruited for the
implementation and management of programme document activities.
Partners are not to create remuneration levels – especially for UNICEF funded programmes that are higher
than the remuneration levels normally paid by the partner.
Partners are solely responsible for complying with applicable labour and other laws (including without
limitation, occupational health and safety, minimum wages, separation payments, social security and
health insurance, and income taxes).
Where partner personnel are working on multiple programmes/projects funded by other agencies and/or
internal CSO resources, only the actual time spent on the UNICEF programme document implementation
are considered eligible costs. Partners are expected to put in place a similar apportionment approach as
described in the allocation of shared costs section of this guidance.
Travel related costs
Travel related costs include payment for the direct cost of expenses incurred by the partner to implement
activities of the programme document. Typically such costs would be for travel related to training,
monitoring and evaluation, supervision visits, and advocacy/meetings.
Travel related costs are to be based on existing policies of the partner. New policies on travel-related costs
created especially for UNICEF-funded travel that differ from the partner’s normal policies are
unacceptable.
A Daily Subsistence Allowance (DSA) or per diem is the common method of recompensing staff and
participants for each night spent at the location of the event, rather than paying for the exact expenses
incurred.
DSA rates should be benchmarked against those paid by similar organizations in the local context. UNICEF
will pay the lesser of: the applicable DSA rates established by the International Civil Service Commission,
or the applicable DSA rates established by the partner’s internal policies. It is not acceptable to claim a
DSA if the DSA or subsistence costs are also covered by another source of funding; this includes events
that are fully hosted.
UNICEF expects partners to administer the payment of DSA, taking into account good practices such as:
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Where meals or accommodation are provided, the amount of the DSA is reduced accordingly.
DSAs are only paid for the days that a person attended the workshop or meeting and one night either
before or after the event if the participant is expected to arrive either a day before or depart the next
day.
Records are to be available to validate the participant’s attendance at the workshop or meeting. It is
not acceptable to partially attend an event and claim a DSA for its entirety.
Allocation of shared costs
Shared costs can be defined as expenses that can be allocated to two or more funding sources (such as
funding from other UN agencies or similar organizations) or different UNICEF programme documents on
the basis of shared benefits and administrative efficiency. Typical examples of shared costs are staff, office
space and utilities.
Cost sharing is allowable under the following circumstances:
 The apportionment method is clearly stipulated in the partner’s budget assumptions;
 It is verifiable according to the partner’s records, with evidence of a fair proportion of the costs that
can be attributed to the UNICEF programme document budget based on transactions value, space,
funding level etc.;
 It is necessary and reasonable for the proper and efficient accomplishment of grant and programme
planned results objectives; and
 It reflects actual expenses during the programme document implementation period.
Other Matters
Fraud and other ethical considerations
UNICEF expects CSO partners to maintain the highest standard of conduct in connection with their work
with UNICEF and beneficiaries. Partners are expected to have policies no less stringent than the
UNICEF’s Policy Prohibiting and Combatting Fraud and Corruption.
UNICEF expects that CSO partners ensure that all its personnel comply with the provisions of Special
Measures for Protection from Sexual Exploitation and Sexual Abuse. UNICEF also expects that CSO
partners put in place measures so that its personnel do not expose any intended beneficiary, including
children, to any form of discrimination, abuse or exploitation.
Conflict of interest
CSO partners must avoid any conflict of interest. A conflict of interest, or perceived conflict of interest, is
any situation wherein it is reasonable to question whether the actions of the CSO or CSO personnel are
influenced by private interests (such as interests related to personal relationships or financial gains).
In case of conflict of interest, or if a particular situation may lead to a conflict of interest, a CSO partner
has to:
 Inform the UNICEF office in writing immediately.
 Take all necessary steps to correct the situation and inform UNICEF about the measures taken.
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CSO partners also have to inform UNICEF offices if they have former UNICEF employees on their staff,
management or board of directors.
Confidentiality of information
CSO partners are expected to safeguard all information related to beneficiaries and the UNICEF
programme cooperation agreement in accordance with the UNICEF Disclosure of Information Policy.
Bank accounts
UNICEF does not require a separate bank account for funds received from UNICEF. However, a partner
may opt to establish a separate bank account for UNICEF funds to ease their tracking of revenue and
expenditure.
A UNICEF office may request a partner to establish a separate bank account if it has a high or significant
risk rating from a micro assessment or negative results of assurance activities. In such cases, the cost of
maintaining a separate account for UNICEF funds is considered an eligible expenditure under the standard
programme output “Effective and efficient programme management.”
UNICEF transfers cash to the partner bank account in the country of implementation. At the request of
the partner, and at the discretion of the UNICEF office taking into account local laws, UNICEF can transfer
cash to a bank account outside of the country of implementation (such as a CSO’s headquarters location).
However, the costs associated with the transfer (foreign exchange, wire fess etc...) must be paid by the
CSO. In situations where cash is transferred outside of the country due to failure of the country’s banking
system, UNICEF will cover the costs of the bank transfer.
Currency of budgeting and currency of payment
The programme document budget is to be in the currency of implementation. This is usually the currency
of the country of implementation. Cash transfers to the partner will be made in the currency stated in the
programme document budget.
Programme document budgets can be in multiple currencies if implementation costs are planned to be
incurred in multiple currencies. UNICEF offices determine whether multiple currency budgets are required
for activity implementation. However, UNICEF offices must respect local laws regarding in-country
payments in foreign currencies. If multiple currencies (i.e. US$ and local currency) are used in the
programme workplan and budget, the amounts for each currency are reflected separately, and the totals
for each currency are provided separately.
Headquarters Support Costs must be transferred in the same currency as the Programme Costs (the
currency of implementation in the programme document budget). As mentioned above, UNICEF offices
can transfer cash outside of the country, but any costs associated with foreign exchange gain/loss or wire
fees is to be borne by the partner.
Sub-contracting and taxes on purchase of goods and services for activity implementation
All sub-contracting of activities described in the programme document require the prior approval of
UNICEF. Advance approval is not required if partners sub-contract out general services that fall under the
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standard output “Effective and efficient programme management.” Such general services include
activities such as general office IT support, bookkeeping, cleaning services, etc. However, partners are
encouraged to contact the UNICEF Programme Officer in cases where they are uncertain as to whether
advance approval is required.
For the purpose of this guidance, “taxes” can be understood as a financial charge (e.g., value-added tax
or “VAT”, custom duties, etc.) or any other levy upon an entity and mandatorily imposed by law.
The partner uses its best effort to facilitate and secure relevant tax exemptions from the government of
the host country concerned. In cases where the partner has applied for tax exemption but has not received
a reply from the relevant authorities, the letter from the partner or its legal counsel requesting the
exemption is considered as proof that tax exemption was requested.
Where the partner has not obtained relevant tax exemption, UNICEF offices may modify the proposed
implementation arrangement in order to avoid the loss of resources. These modifications may include,
for example, shifting responsibility for procurement to UNICEF or alternative organizations which hold tax
exemption.
When tax exemption at source has been granted to the partner, the programme document workplan
budget is prepared net of taxes on applicable unit costs. Tax exemption at source refers to the
arrangement where the partner does not have to pay taxes at the point of invoice.
When tax exemption is obtained on a reimbursement basis (i.e. the partner has to pay the taxes first and
then claim reimbursement), the programme document workplan budget is prepared tax-in on applicable
unit costs.
 The partner must maintain a tracking mechanism for taxes paid, claimed and reimbursed respectively
by the tax authorities in the relevant Host Country.
 UNICEF Offices and the partner decides on how the recovered taxes will be used:
o Reimbursed directly to UNICEF upon receipt from the authorities;
o Used for subsequent year budgets in the programme document;
o Kept by the CSO partners and used only for implementing activities to achieve results for
children.
Step 4: Annual partnership review
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Progress on activities and outputs is assessed as part of mid and annual year reviews to encourage
mutual learning.
The annual partnership review meeting focuses on progress made towards achieving the targeted
output(s) by using the established target and indicators. The partnership review includes discussion
on the performance of both UNICEF and the CSO as partners. In the case of a multi-year programme
document, the CSO and UNICEF revise activities and budgets for the coming year(s), reflecting lessons
learned. Where multiple programme documents are ongoing under a PCA, UNICEF Offices decide if
an overall or separate partnership review is required
The annual partnership review is documented using the template Annex I.
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Step 5: Programme document revisions
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Programme document revisions can be proposed either by the CSO or UNICEF. Both parties agree to
all revisions that are required to be documented in the programme document by the signatures of
the Representative and the authorized officer of the CSO.
Any revisions in programme document is subject to review and approval that reflect the size of the
country programme budget, criticality of interventions and operational considerations. However, the
minimum UNICEF Office requirements for revisions are as per Table 8 (illustrative examples are
provided in Reference Doc 3).
Table 8: 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 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. Variance reported
to UNICEF at time of FACE form reporting with an explanatory note.
 Approval is done by the UNICEF authorizing officer with the signature on
the FACE form. No additional documentation is required.
Changes requiring approval by the section with 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 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 on record documenting the approval
and any impact on the programme implementation.
Changes requiring approval by Representative with exchange of letters
No cost-extension within country
programme cycle
 Extensions are within relevant grant expiry dates (or other grant
conditionality) otherwise, alternate source of funding required.
Changes requiring signature of revised programme document by both parties
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Type of revision
Considerations
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 inform Head of Section
so that funding can be re-programmed
 UNICEF Offices 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 overlooks.
 Approval is done by the UNICEF authorizing officer with the signature on
the revised programme document. No additional documentation
required.
Changes requiring review by PRC before approval/signature by 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%19 must be submitted for review by
PRC for recommendation to Rep.
 UNICEF Offices consider funding availability and grant conditionality.
Changes to planned results,
population or geographical coverage
of the programme
 Changes to the planned programme results, population or geographical
coverage must be mutually agreed in writing in advance between UNICEF
and the CSO. The revised programme document must be submitted for
review by PRC for recommendation to Rep.
Step 6: SSFA/PCA amendments
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UNICEF Offices revise the SSFA with the CSO partner if any change is required in the document.
UNICEF Offices use the PCA amendment model template to document any amendments to the PCA
(ex. authorized officials, duration, banking).
Stage 4: CONCLUDING, SUSPENSION & TERMINATION
Programme document activity closure
The CSO partner has primary responsibility for initiating the operational closure of activities that have
been completed.
Upon completion of all programme document activities, a final meeting is held between UNICEF and the
CSO partner to document achievements and lessons learned. Wherever appropriate, UNICEF offices and
the CSO partner discuss:
19
This requirement relates increases to 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.
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A. How to sustain achieved results beyond the length of the programme document.
B. How any remaining cash, supplies and existing equipment purchased under the programme
document will continue to contribute to its intended purpose
UNICEF Offices may decide to undertake a performance audit depending on the nature and duration of
the partnership and/or programme document and any specific grant conditionality. The purpose of a
performance audit is to assess various aspects of the partnership in relation to achievement of results for
children i.e. extent to which jointly defined results were achieved; relevance/ appropriateness of the
programme strategy; sustainability of interventions; effectiveness of the partnership; and document
lessons for institutional learning
Suspension or termination of a programme document
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The suspension or termination of a programme document can take place without
suspending/terminating all programme documents and the PCA with a CSO.
Following appropriate consultations with the parties concerned, UNICEF Offices may decide to
suspend transfer of resources and assistance to the CSO if conditions set out in the programme
document have not been complied with, or if implementation is not proceeding satisfactorily.
UNICEF Offices provide written notice to the CSO indicating the conditions under which UNICEF is
prepared to resume implementation of the programme document. The suspension continues until
the conditions are accepted by the CSO and the UNICEF Office gives written notice to the CSO it is
prepared to resume implementation.
In the event UNICEF suspends a programme document, no requests for further cash transfers are
processed nor should the CSO incur any further liabilities with regard to the suspended programme
document. Already incurred liabilities to the date of written notice are honoured by making
outstanding direct payments, reimbursements, or acceptance of reported expenditure of cash
transfers following regular completion of assurance requirements.
If action to remedy the situation is not taken by the CSO within a reasonable time, usually between
14 days and one month after receipt of such notice, UNICEF Offices may, by written notice, terminate
the programme document effective on the date specified in the notice. In such cases, the CSO will be
asked to return unspent funds from advances, submit final reports and return any supplies or UNICEF
assets in its possession.
Due to exceptional programming circumstances, the CSO may consider that implementation as
defined in the programme document may not be feasible with significant negative impact on the
achievement of results for children. In such circumstances, the UNICEF Office should provide
assistance and support. This may result in provision of technical support and/or adjustments to the
programme document or a decision from the CSO to terminate the programme document. The
process and resulting decisions are documented in writing by the CSO and UNICEF, with timely action
from the UNICEF Office to ensure appropriate follow-up activities.
If a programme document is terminated, UNICEF programme prepares a Note to Record that is
provided to the PRC Secretary. The Note to Record details: the reasons for termination; steps
undertaken by the UNICEF Office related to the termination process (including all communication with
the CSO); response (s) from the CSO; and includes all supporting document.
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UNICEF Offices reimburse the CSO, or deduct from the return of unspent funds, for costs incurred to
implement the workplan, up to the effective date of termination, including:
a. Reasonable costs incurred in winding up its implementation of the UNICEF programme document;
and
b. A prorated share Headquarters Support Costs allowable, as per the programme document,
corresponding to the amount spent up to the date of termination in relation to the total UNICEF
allocation.
Termination of a SSFA/PCA (in-country partnership)20
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UNICEF may decide to terminate an SSFA/PCA with a CSO by giving 30 calendar days written notice to
the CSO if:
a. It concludes the CSO has breached its obligations under the SSFA/PCA or any programme
document and has not remedied that breach after having been given not less than 14 calendar
days written notice to do so with effect from a date specified in such notice; and/or
b. It concludes that the CSO cannot meet its obligations under the SSFA/PCA.
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UNICEF Offices may also suspend or terminate a SSFA/PCA in any of the following situations:
a. If implementation of any programme document/SSFA has not commenced within a reasonable
time;
b. If it decides the CSO or any of its employees or personnel has engaged in any corrupt, fraudulent,
money laundering collusive, or coercive practices in connection with SSFA/PCA or
implementation of any programme document;
c. If it decides the CSO or any of its employees or personnel has engaged in any violations of the
rights of children;
d. If at any time the CSO becomes listed on any UN Sanctions list;
e. Should UNICEF’s funding be curtailed or terminated;
f. The UNICEF country programme or humanitarian response is discontinued; or
g. Should the CSO be adjudged bankrupt, or be liquidated or become insolvent, or should the CSO
make an assignment for the benefit of its creditors, or should a Receiver be appointed on account
of the insolvency of the CSO, in which case the implementing partner shall immediately inform
UNICEF of the occurrence of any of the above events.
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If a SSFA/PCA is terminated, UNICEF programme prepares a Note to Record that is provided to the
PRC Secretary. The Note to Record details: the reasons for termination; steps undertaken by the
UNICEF Office related to the termination process (including all communication with the CSO);
response (s) from the CSO; and includes all supporting document.
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UNICEF Offices reimburse the CSO, or deduct from the return of unspent funds, for costs incurred to
implement the workplan, up to the effective date of termination, including:
a. Reasonable costs incurred in winding up its implementation of the UNICEF programme document;
and
20
Termination of partnership at a global level can only be actioned by UNICEF Headquarters. Termination of a
SSFA/PCA with a CSO in one country does not necessarily impact on partnerships between UNICEF and the CSO in
other countries.
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A prorated share Headquarters Support Costs allowable, as per the programme document,
corresponding to the amount spent up to the date of termination in relation to the total UNICEF
allocation.
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