TAAS offers expertise in implementing the Harmonized Approach to Cash Transfers (HACT) framework, which provides a Standardized structure for transferring cash to government and non-governmental Implementing
Partners (IPs). Adopted in 2005 and updated in 2014, HACT emphasizes a shift from rigid controls to a flexible
risk management approach, enhancing alignment with national priorities and strengthening accountability.
Objectives:
Align Development Aid: Ensure aid aligns with national priorities and frameworks.
Strengthen Capacities: Improve national systems for managing and accounting for cash transfers.
Promote Risk Management: Transition from rigid controls to a flexible, risk-based approach.
Key Activities:
1. Macro Assessment:
o Purpose: Evaluate national public financial management and accountability systems.
o Process: Review existing analyses, conduct assessments during UNDAF preparation.
o Deliverables: Risk outlines, Supreme Audit Institutions’ capacity overview, capacity
development workshops.
2. Micro Assessment:
o Purpose: Assess IP financial management capacities to determine risk ratings and cash transfer
modalities.
o Process: Conduct assessments with third-party providers, valid for up to five years.
o Deliverables: Risk rating reports, capability gap analysis, training on best practices.
3. Spot Checks:
o Purpose: Verify the accuracy of IP financial records and ensure compliance.
o Process: Perform periodic reviews during program implementation, increase frequency where
needed.
o Deliverables: Spot check reports, additional training on financial and operational
management.
4. Audits:
o Purpose: Confirm proper use of funds according to work plans.
o Process: Conduct scheduled and special audits.
o Deliverables: Audit reports, identification of financial management gaps, training sessions.
5. Capacity Development:
o Purpose: Enhance IPs’ financial management and operational capabilities.
o Process: Provide ongoing training and support throughout the program cycle.
o Deliverables: Capability gap analysis, tailored training programs, long-term recommendations.
How We Can Assist:
For Implementing Partners (IPs):
o Enhance awareness of HACT principles.
o Provide a roadmap for operational transformation.
o Improve operational effectiveness and efficiency for future partnership
For UN Agencies:
o Deliver high-quality assessment reports.
o Design and implement effective assurance activities.
o Improve partner risk management.
o Reduce assurance costs and increase impact.
