For every child, the right to accountability
UNICEF has been an active partner of the Government of the Philippines and civil society in realizing the rights of every Filipino child, in line with priorities to achieve the SDGs. UNICEF efforts have been focused on the most vulnerable regions identified by the Government of the Philippines Development Plan, particularly in the regions of Visayas and Mindanao. To ensure that interventions are sustainable and scaled up, UNICEF will support both the national and local government units (LGUs) as the main instruments of delivering services and building systems. The level of engagement with government institutions will consider capacities, economies of scale and sector issues.
UNICEF Philippines has two offices. One office is based in Manila and a field office in Cotabato City, the second largest city in Mindanao, Southern Philippines, with some 300,000 population. The city is the regional administrative canter of the Bangsamoro Autonomous Region of Muslim Mindanao (BARMM) and over 80 percent of the population is Muslim. Mindanao is both conflict-affected and prone to frequent earthquakes and typhoons.
How can you make a difference?
UNICEF applies the Harmonized Approach to Cash Transfers (HACT) framework to help ensure that cash transfers to Implementing Partners (IPs) are used for their intended purpose, are properly documented, and are aligned with agreed workplans and programme results. Financial spot checks form part of UNICEF’s assurance activities and are used to review the accuracy of financial records, validate reported expenditures, assess the status of programme implementation, and identify significant changes in the IP’s internal control environment.
This assignment will support UNICEF Philippines in completing prioritized, risk-based and liquidation-triggered HACT spot checks under annual Assurance Plans. The consultant(s) will conduct in-situ and/or remote spot checks using UNICEF-approved templates and agreed-upon procedures, and will produce factual findings to inform follow-up, corrective actions and management oversight. The engagement is not an audit and does not result in an audit opinion or assurance conclusion.
The Long-Term Agreement (LTA) modality is intended to supplement internal capacity and enable the office to respond flexibly to annual spot check requirements, while maintaining consistency, quality and timely follow-up of findings and action points
Objectives
- Conduct HACT financial spot checks for assigned IPs using UNICEF/UN HACT procedures, UNICEF spot check guidance and standard templates.
- Verify whether sampled expenditures reported through certified FACE forms are adequately supported, recorded,
- approved and aligned with the agreed workplan/programme document.
- Assess whether there have been significant changes in the IP’s financial management and internal control arrangements since the most recent micro-assessment or prior assurance activity.
- Document factual findings, exceptions, risks and agreed follow-up actions in a clear, evidence-based and timely manner.
- Support UNICEF in strengthening follow-up of high-priority findings, including documentation of corrective
- actions, refund requirements and closure evidence where applicable.
The consultant(s) will be assigned a list of IPs by UNICEF. The final assignment list will be determined by UNICEF based on the annual Assurance Plan, liquidation status, value of transfers, risk considerations, readiness of supporting documents, unresolved assurance issues, geographic feasibility, and the consultant’s demonstrated quality and availability.
The consultant(s) shall perform agreed-upon procedures only. Any deviation from approved procedures, templates, sampling approach or methodology will require prior written clearance from UNICEF.
- Review relevant background documentation, including programme documents, FACE forms, itemized cost estimates, prior spot check/audit reports, micro-assessments, programme visit reports and other records provided by UNICEF.
- Reconcile selected FACE forms and reported expenditures with the IP’s accounting records, supporting documents and, where applicable, bank statements and bank reconciliations.
- Select and test expenditure samples using the sampling approach agreed with UNICEF, ensuring coverage of high-value, high-risk and material expense categories where appropriate.
- Verify the existence, adequacy and consistency of supporting documentation, approvals, accounting records, payment evidence, procurement records and payroll documentation where applicable.
- Review whether sampled expenditures are aligned with the approved workplan/programme document, UNICEF guidance and the agreed cash transfer modality.
- Conduct interviews and discussions with IP finance/programme personnel as required to clarify processes, confirm internal control arrangements and understand exceptions.
- Conduct entry and exit discussions with the IP, UNICEF HACT/Budget/Finance colleagues and relevant Programme staff as applicable.
- Prepare draft and final spot check reports using UNICEF templates and submit them within agreed timelines.
- Maintain a live tracker, in Excel/SharePoint or another UNICEF-agreed format, covering assigned IPs, review status, documents received, pending responses, draft/final reports, findings, follow-up actions and unresolved issues.
Standard Deliverables
Deliverable | Description | Indicative timeline | Payment basis
Inception Note and Spot Check Workplan | Methodology, workplan, document request list, agreed schedule, sampling approach and reporting timeline for assigned IPs. | To be agreed per assignment / batch | No payment, it is part of preparation and work coordination
Remote Spot Check Report | Final report using UNICEF template, including procedures performed, factual findings, exceptions, management responses and agreed follow-up actions. | 2 weeks after field work completion | Upon satisfactory submission and acceptance
In-situ Spot Check Report | Final report using UNICEF template, including procedures performed, factual findings, exceptions, management responses and agreed follow-up actions. | 3 weeks after field work completion | Upon satisfactory submission and acceptance
Consolidated Summary of Findings, Risks and Recommendations | Periodic summary of recurring findings, risk themes, required action points, refund/unsupported expenditure issues and capacity-building needs. | Monthly, quarterly or as agreed with UNICEF | No Payment, it is included as part of the Spot Check reporting process
Management, Coordination and Quality Assurance
- The consultant will report administratively to the Budget and Finance Specialist and will work under the technical oversight of the Finance Officer/HACT Focal Point.
- UNICEF will provide assigned IP lists, templates, background documents, available records and coordination support with IPs and government counterparts.
- Programme staff will support coordination with their respective IPs, attend exit meetings as required, validate programme-related observations and follow up assigned action points.
- Formal communication and escalation to IPs, government counterparts or other stakeholders for delayed responses will be led by UNICEF. The consultant will support by documenting pending items and providing technical inputs.
Progress will be monitored weekly or biweekly through a tracker, dashboard or reporting slides agreed with UNICEF.
- UNICEF reserves the right to withhold payment if deliverables are incomplete, delayed or not submitted to the required quality standard.
Minimum requirements
How to Apply
By applying through our Talent Management System (TMS) you agree to our privacy statement which is in line with the Philippines’ Data Privacy Act. You are strongly advised to read carefully through the privacy statement before submitting your application
Without all the above 4 documents your application will be considered incomplete and invalid and will not be considered further.
- Any attempt to unduly influence UNICEF’s selection process will lead to automatic disqualification of the applicant.
- Joint applications of two or more individuals are not accepted.
For every Child, you demonstrate...
The UNICEF competencies required for this post are…
(1) Builds and maintains partnerships
(2) Demonstrates self-awareness and ethical awareness
(3) Drive to achieve results for impact
(4) Innovates and embraces change
(5) Manages ambiguity and complexity
(6) Thinks and acts strategically
(7) Works collaboratively with others
UNICEF does not hire candidates who are married to children (persons under 18). UNICEF has a zero-tolerance policy on conduct that is incompatible with the aims and objectives of the United Nations and UNICEF, including sexual exploitation and abuse, sexual harassment, abuse of authority and discrimination based on gender, nationality, age, race, sexual orientation, religious or ethnic background or disabilities. UNICEF is committed to promote the protection and safeguarding of all children. All selected candidates will, therefore, undergo rigorous reference and background checks, and will be expected to adhere to these standards and principles. Background checks will include the verification of academic credential(s) and employment history. Selected candidates may be required to provide additional information to conduct a background check, and selected candidates with disabilities may be requested to submit supporting documentation in relation to their disability confidentially.
Failure to comply with such requirements, where applicable and without a duly approved medical exemption from the relevant UN authority, will result in the cancellation of the selection or may lead to other administrative measures, including separation from service
Remarks
As per Article 101, paragraph 3, of the Charter of the United Nations, the paramount consideration in the employment of the staff is the necessity of securing the highest standards of efficiency, competence, and integrity.
UNICEF is committed to fostering an inclusive, representative, and welcoming workforce. For this position, eligible and suitable candidates irrespective of gender, nationality, religious and ethnic backgrounds, including persons living with disabilities are encouraged to apply.
Government employees who are considered for employment with UNICEF are normally required to resign from their government positions before taking up an assignment with UNICEF. UNICEF reserves the right to withdraw an offer of appointment, without compensation, if a visa or medical clearance is not obtained, or necessary inoculation requirements are not met, within a reasonable period for any reason.
Individuals engaged under a consultancy or individual contract will not be considered “staff members” under the Staff Regulations and Rules of the United Nations and UNICEF’s policies and procedures and will not be entitled to benefits provided therein (such as leave entitlements and medical insurance coverage). Their conditions of service will be governed by their contract and the General Conditions of Contracts for the Services of Consultants and Individual Contractors. Consultants and individual contractors are responsible for determining their tax liabilities and for the payment of any taxes and/or duties, in accordance with local or other applicable laws.
The selected candidate is solely responsible for ensuring that the visa (applicable) and health insurance required to perform the duties of the contract are valid for the entire period of the contract. Selected candidates are subject to confirmation of fully vaccinated status against SARS-CoV-2 (Covid-19) with a World Health Organization (WHO)-endorsed vaccine, which must be met prior to taking up the assignment. It does not apply to consultants who will work remotely and are not expected to work on or visit UNICEF premises, programme delivery locations or directly interact with communities UNICEF works with, nor to travel to perform functions for UNICEF for the duration of their consultancy contracts.
UNICEF does not charge a processing fee at any stage of its recruitment, selection, and hiring processes (i.e., application stage, interview stage, validation stage, or appointment and training). UNICEF will not ask for applicants’ bank account information.
Humanitarian action is a cross-cutting priority within UNICEF’s Strategic Plan. UNICEF is committed to stay and deliver in humanitarian contexts. Therefore, all staff, at all levels across all functional areas, can be called upon to be deployed to support humanitarian response, contributing to both strengthening resilience of communities and capacity of national authorities.
All UNICEF positions are advertised, and only shortlisted candidates will be contacted and advance to the next stage of the selection process. An internal candidate performing at the level of the post in the relevant functional area, or an internal/external candidate in the corresponding Talent Group, may be selected, if suitable for the post, without assessment of other candidates.