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Terminal Evaluation - UNDP Third National Report (3NR) to the CBD (PIMS 3456)
Commissioning Unit: Bureau for Policy and Programme Support
Evaluation Plan: 2018-2021
Evaluation Type: Project
Completion Date: 12/2018
Unit Responsible for providing Management Response: Bureau for Policy and Programme Support
Documents Related to overall Management Response:
 
1. Recommendation:

Key Recommendation 1: It is recommended that for any future umbrella enabling activity projects, if a terminal evaluation is required, it should be conducted within the final three months of project execution, as per GEF and UNDP evaluation requirements. [UNDP]

Management Response: [Added: 2019/03/19] [Last Updated: 2020/12/29]

We agree with this recommendation. For any future umbrella enabling activity projects, if a terminal evaluation is required, it should be conducted within the final three months of project execution, as per GEF and UNDP evaluation requirements. This terminal evaluation was initiated within three months of the full disbursement of the reprogramed 3NR funds and prior to project closure; however, the entire process took longer then expected.  

Key Actions:

Key Action Responsible DueDate Status Comments Documents
A terminal evaluation will commence within three month of project closure of the GEF Project – Global Support to Sixth National Reports.
[Added: 2019/03/19] [Last Updated: 2020/12/16]
IRH 2020/02 Completed The terminal evaluation was completed in June 2020. https://undpgefpims.org/attachment-revision-file?attachmentRevisionId=1765677 History
2. Recommendation:

Key Recommendation 2: It is recommended that all UNDP-GEF projects undergo an audit at least once, at least one year prior to project completion. If audit costs are not prohibitive in the respective jurisdiction where project management is located, it is recommended that audits be a standard part of annual project financial management. [UNDP]

Management Response: [Added: 2019/03/19] [Last Updated: 2020/12/29]

As per the UNDP audit policy cited below, audits for low risk DIM projects are not conducted per project but per unit and UNDP-GEF unit is annually audited.  These projects are rated as low risk, therefore individual project audit was not required.

 

Here is the supporting excerpt from the UNDP audit policy:

Audit Policies Applicable to Directly Implemented Projects (DIM)

The projects that are directly implemented by UNDP are covered during the periodic audits that are carried out by UNDP Office of Audit and Investigations (OAI) as well as the financial audits carried out by the UN Board of Auditors (UN BoA), UNDP external auditors. 

Notwithstanding, a separate audit of a directly implemented project may be required. Some DIM projects have a limited duration and/or could be large, complex or high risk, that they may not be adequately covered by only relying on the periodic audits performed by OAI of the audits performed by the UN BoA

In these instances, OAI commissions the audit of a DIM project to supplement its periodic audits of UNDP business units and improve the level of assurance that it provides to stakeholders.  The audit of DIM projects could be performed by either by an audit firm hired by OAI to carry out a financial audit on its behalf (a majority of cases) or by OAI where an audit of systems and controls is performed.

As in the earlier scenarios, the audit of DIM projects is risk-based where the risk assessment is performed by OAI using eight risk indicators that are assigned to each DIM project (four quantitative such as the volume of expenditure and four qualitative such as exceptional circumstances or political situations).  Each DIM project is given risk rank and the following thresholds are applied to select those DIM project that require an audit:

  • if the DIM project is rated high risk and its annual spend is ≥ $2,000,000;
  • if the DIM project is rated medium risk and its annual spend is ≥ $4,000,000; and
  • if the DIM project is rated low risk and its annual spend is ≥ $6,000,000

The follow-up on the audit issues and audit recommendations arising from the audit of DIM projects is performed by OAI as an integral part of its follow-up on all OAI-issued audit recommendations.”

 

Key Actions:

Key Action Responsible DueDate Status Comments Documents
No action needed
[Added: 2019/03/19]
N/A 2018/12 No Longer Applicable [Justification: N/A Audit was not required.]

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