[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-191576-105":53,"doc-detail-191576-en":127},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":120,"head_meta":122,"extra_data":124,"updated_unix":126},105,"en","lta-tor-hact-assurance-appendix-iii-sc-unfpa","LTA-TOR HACT assurance-Appendix III-SC UNFPA","","This document outlines the TOR for HACT assurance activities, specifically concerning the Spot Checks (SC) conducted for UNFPA. It details the process flow, commencing with Annual Planning where the frequency and timing of spot checks are determined, and staff are assigned to this crucial task. The subsequent Preparation phase involves reviewing relevant information, reconciling FACE forms with the IP's system report, and selecting specific expenditures for scrutiny. The core of the assurance process is the Fieldwork, which includes interviewing stakeholders on changes in internal controls, reviewing bank reconciliations, and meticulously testing a sample of expenditures to verify their legitimacy and adherence to established protocols. Finally, the Documentation and Follow-up phase is critical, involving discussions with the IP's management regarding findings and proposed corrective actions, determining necessary follow-up actions and escalations, and adjusting the overall assurance plan based on the outcomes. This structured approach ensures robust oversight and accountability in financial management practices within implementing partners.",{"@graph":63,"@context":119},[64,80,102],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":51,"@type":70,"position":76},"https://docshare.wps.com/template/general/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/lta-tor-hact-assurance-appendix-iii-sc-unfpa/191576/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/lta-tor-hact-assurance-appendix-iii-sc-unfpa/191576.png","ImageObject",442,249,{"name":88,"@type":89},"Genevieve","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-03","2026-09-03",true,{"@type":98,"interactionType":99,"userInteractionCount":101},"InteractionCounter",{"@type":100},"ViewAction",6,{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"What are the main stages of the HACT assurance process for UNFPA spot checks?","Question",{"text":109,"@type":110},"The HACT assurance process involves four main stages: Annual Planning, Preparation, Fieldwork, and Documentation and Follow-up.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"What activities are included in the Fieldwork stage of HACT assurance?",{"text":114,"@type":110},"The Fieldwork stage includes interviewing on changes in internal controls, reviewing bank reconciliations, and testing a sample of expenditures.",{"name":116,"@type":107,"acceptedAnswer":117},"Who is responsible for the Annual Planning stage of HACT assurance?",{"text":118,"@type":110},"The Annual Planning stage involves the HACT focal point and the Programme Manager at the UNFPA office.","https://schema.org",{"og:url":78,"og:type":121,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":123,"canonical":78},"index,follow",{"doc_id":125,"site_id":56},191576,1788409447,{"code":4,"msg":5,"data":128},{"doc_id":125,"user_id":129,"nickname":88,"user_avatar":130,"doc_module":9,"category_id":50,"category_name":51,"doc_title":59,"doc_description":61,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":47,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":136,"language":137,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":138,"faqs":139,"seo_title":140,"seo_description":61,"update_tm":126,"read_time":15},1374391974585,"https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","|  | Activity | When? | How long?1 | Where? | By who? |\n| --- | --- | --- | --- | --- | --- |\n| I. | Annual Planning | At the beginning of the year | Part of the OMP | UNFPA office | HACT focal point / Programme manager |\n| II. | Preparation | At least three days before field work | Half day | UNFPA office | Programme manager / Spot checker |\n| III. | Field Work | Day of fieldwork | One day | IP’s office | Spot checker |\n| IV. | Follow-up | Varies in relation to issues identified | Half day to a day | UNFPA / IP office | Programme manager / Spot checker |","cbCaip6gSKC7tjL7","https://ap.wps.com/l/cbCaip6gSKC7tjL7","pdf",1703315,34,"English","# I. Annual Planning\n## 1. Determine the frequency of spot checks\n## 2. Determine the timing of spot checks\n## 3. Assign staff\n# II. Preparation\n## 1. Review relevant information\n## 2. Reconcile the FACE forms to the IP's system report\n## 3. Select expenditures\n# III. Fieldwork\n## 1. Interview on changes in internal controls\n## 2. Review bank reconciliations\n## 3. Test a sample of expenditures\n# IV. Documentation and follow-up\n## 1. Discuss findings and corrective actions with IP's management\n## 2. Determine follow-up actions and escalation\n## 3. Adjust the assurance plan","[{\"question\":\"What are the main stages of the HACT assurance process for UNFPA spot checks?\",\"answer\":\"The HACT assurance process involves four main stages: Annual Planning, Preparation, Fieldwork, and Documentation and Follow-up.\"},{\"question\":\"What activities are included in the Fieldwork stage of HACT assurance?\",\"answer\":\"The Fieldwork stage includes interviewing on changes in internal controls, reviewing bank reconciliations, and testing a sample of expenditures.\"},{\"question\":\"Who is responsible for the Annual Planning stage of HACT assurance?\",\"answer\":\"The Annual Planning stage involves the HACT focal point and the Programme Manager at the UNFPA office.\"}]","LTA-TOR HACT assurance-Appendix III-SC UNFPA | PDF"]