As of 2020, all UNTFHS programmes will use the pass-through fund management modality.
The lead agency should coordinate all inputs related to the programme and submit consolidated narrative reports with interim financial statements annually (and certified financial statements), as well as a final report after the close of the programme. These reports should indicate how the funds were spent as well as the results and strategic impact of the programme during the reporting period. Please refer to Annex 3 of the UNTFHS Guidelines (Reporting Requirements) for the report templates and detailed instructions. In addition, please see the Resources box to the left for relevant templates.
The annual narrative report should cover all activities implemented during the reporting period and a cumulative presentation of results since the beginning of the programme. This must include those activities supported by the UNTFHS and by other funding sources. Initiatives aimed to replicate and bring to scale the programme and/or mainstream the human security approach among local communities, the UN system, and Government stakeholders should also be included in the report.
The annual report must be accompanied by interim cumulative financial statements from each implementing organization. The interim cumulative financial statements are for the UNTFHS contribution only and report the expenses and commitments under each object class category for the reporting period (i.e. 12-month reporting period, which is not necessarily a calendar year). Each country office should liaise with their respective HQ to ensure that the expense and commitment amounts reported under each object class category are aligned. Please refer to the reporting schedule provided upon approval of the programme for the due dates. In addition, please refer to the UNTFHS Guidelines for the financial statement template and a description of each object class category.
Please note that instalments cannot be released until all narrative and financial reports have been received and approved. In addition, please note that funds may have to be reimbursed to the UNTFHS if financial reallocations were made without prior HSU approval.
In addition, as per the financial agreement for the UNTFHS contribution each implementing organization is required to submit annual certified financial statements issued by the respective implementing organization’s HQ through the lead agency. These statements report the expenses and commitments incurred as of 31 December (end of the calendar year). For financial reconciliation purposes and for monitoring of fund utilization as per the approved budget, the UNTFHS will use the annual certified financial statements issued by each implementing organization’s HQ.
The final report should cover all activities implemented during the programme period, including those supported by the UNTFHS and those supported by other funding sources. It should focus on the progress made from baseline to the completion of the programme, present the outcomes, and compile the lessons learned and best practices. Initiatives to replicate and bring to scale the programme and/or mainstream the human security approach among local communities, the UN system, and Government stakeholders should also be included in the final report.
The final report consists of 1) final narrative report in the annual report format, 2) the Final Assessment Form using the template below, and 3) certified financial statements. The timeline for submission of each of the Final Report elements is as follows:
- Interim financial statement: On the end date of the programme (as indicated in the financial agreement), the lead agency must submit to the HSU the cumulative interim financial statements for the entire life of the programme from all implementing organizations. These cumulative financial statements must indicate the total obligation of funds required for payment to be made between the end date of the financial agreement and three (3) months for financial closure. Additional obligations should not be made after the end date of the financial agreement.
- Final narrative report and final evaluation: No later than three (3) months after the end date of the programme, the lead agency must submit a consolidated final narrative report (using the annual report template). It should report on progress from the beginning of the programme and clearly describe the activities and achievements of the final year of the programme, if a final year narrative progress report was not submitted. As with all reports, the final narrative report should present a cohesive narrative of the achievements of the overall programme. The report of the external final evaluation should be attached.
- Final assessment form and certified financial statement: No later than six (6) months after the end date of the programme, the lead agency should submit the final assessment form using the template below and the final certified financial statements.