Consultancy - Financial Monitoring and Spot Check Expert, Pilot Programmatic Partnership ( PPP)

Organizational context

The International Federation of Red Cross and Red Crescent Societies (IFRC) is the world’s largest humanitarian network, comprising 191 National Societies. Together with the ICRC, it forms the International Red Cross and Red Crescent Movement. The IFRC’s mission is to prevent and alleviate human suffering, and to promote human dignity and peace, by supporting its member National Societies before, during, and after disasters and crises.

The IFRC Secretariat, based in Geneva with regional and country offices worldwide, provides coordination, standard-setting, capacity strengthening, and representation services across the network. It connects and supports National Societies, promotes accountability and collaboration, and engages with global humanitarian partners.

Background

The Pilot Programmatic Partnership (PPP) between DG ECHO and IFRC is a multi-year initiative designed to enhance the efficiency, effectiveness, and accountability of humanitarian action, with a focus on resilience building and locally led responses. Implemented in 25 countries, the partnership channels EUR 200M in DG ECHO funding—complemented by IFRC co-financing—to support long-term, collaborative programming. Funds are transferred from IFRC to Lead EU National Societies (EUNS), which sub-grant to Host National Societies (HNS) and other EUNS involved in-country. The financial reporting follows this chain, with Lead EUNS reporting back to IFRC. Spot check activities aim to provide assurance over expenditures made by IFRC, EUNS, and HNS, particularly during the closing phase of the PPP.

Objectives

The objective of this position is to strengthen financial management and oversight by conducting targeted spot checks. The expert will verify the expenditure reported in the third financial interim report (IR3), assess the eligibility of expenditure in accordance with the provisions of the PPP grant agreement, and ensure compliance with applicable financial procedures of the IFRC and the respective EUNS. Particular attention will be given to the quality and completeness of supporting documentation for financial transactions and to the effectiveness of internal control measures during the closing phase of the PPP. The persons core responsibilities will be:

1. Verification of procedures and expenditures reported by the respective partner in the Financial Report.
2. Conduct eligibility check of Direct Costs
3. Identify ineligible expenditures due to non-compliance with applicable financial procedures
4. Confirm reality (occurrence / existence)
5. The timeframe to be covered ranges from 1 January 2024 to 31 December 2024.
6. The sample size should cover 15-20 expense items including min. 5 procurement items per country.

Expense verification - eligibility, existence, valuation, cut-off, classification, necessary

Based on the pre-identified priority areas from the internal AUP, the expert shall select a representative sample of expenses and perform the following procedures:

1. Confirm that the supporting documentation of the expenses (costs of goods and services, procurement of equipment and other supplies, transport and logistic expenses, workshop and training, travel, office running costs, information and public relation) incurred complies with the respective financial procedures of either IFRC or the responsible EUNS.
2. Confirm that the expense was actually incurred by and pertains to the beneficiary by inspecting the relevant documents* which should generally include documents such as:
3. I) Proof of purchase such as invoices,
4. II) Proof of commitments such as contracts and (purchase) order forms,

• III) Proof of delivery of services such as approved reports, time sheets, transport tickets, proof of attending seminars, conferences, and training courses (including relevant documentation and material obtained, certificates) or Proof of receipt of goods such as delivery slips from suppliers OR Proof of completion of works, such as acceptance certificates,

1. IV) Proof of payment such as bank statements, debit notices, proof of settlement by the contractor.

For staff costs:

• Staff and payroll records such as employment contracts, salary statements and timesheets (or alternative evidence confirming the actual time spent on project).
• Payroll forms and documents which provide details of salaries paid, taxes withheld, deductions for social security and other salary elements (e.g., vacation pay, allowances).
• Where staff is 100% dedicated to the project – evidence of dedication (employment contracts, job descriptions, or certificates).
• Job description
• Approved staff request
• Documents and evidence for reimbursable travel expenses and/or allowances, including mission reports.
• For assets, in addition: Confirm existence, if applicable and entry on the asset list over the applicable threshold.

1. If expense is not paid yet at the time of the verification, confirm that the costs incurred during the implementation period could be accepted as actual costs incurred at reporting time, if:

• A liability exists (order, invoice or equivalent) for services rendered or goods supplied during the implementation period of the action.
• The final cost is known and;
• The cost is listed in the Financial Report together with the estimated date of payment.
• A provision is booked within the period of financial report.

1. If duties, taxes and charges, including VAT, are recorded to direct costs: obtain evidence that exemption or refund had been requested.
2. Confirm that the expense was incurred during the implementation period (between 1 1 January 2024 until 31 December 2024) of the Project based on date.
3. Confirm that the expense has been classified under the correct "Activity" of the Financial Report.
4. Verify that the expense selected is included in the Project budget of the Financial Report.
5. Validate that the correct FX conversion rate was applied in line with the applicable policy.

Testing compliance with procurement procedures:

Verify and control selected expense items against the applicable IFRC or lead EUNS procurement procedures depending on the nature and level where it was procured based on the agreement i.e., IFRC, lead EUNS, or EUNS.

Confirm whether the expenditure was incurred in accordance with the applicable procurement rules by examining the underlying documents for the procurement and purchase process as required by IFRC or EUNS financial procedures:

• Requisition
• Existence of tendering process according EUNS Lead guidelines and thresholds
• Tender dossiers or call for proposal documents (request for quotations)
• Proof of sending dossiers to tenderers (distribution list)
• Confirmation of receipt of tenders/proposals
• Quotations
• Minutes of the tender/proposal opening session
• Tender/proposal evaluation report (Comparative Bid Analyses with clear justification of the purchase decision)
• Contract/grant award proposal (documented purchase decision)
• Supporting communication with unsuccessful bidders
• Approval of purchase as per EUNS Lead guidelines
• Purchase Order (for all purchases)
• Handover documents

In case of instances of non-compliance with the applicable procurement rules and list of documents required for procurement for the verification of expenses, the details of the cost as well as their financial impact in terms of ineligible expenditure should be reported.

The main deliverables are:

• Short overview mapping of the priority countries identifying areas with the greatest financial risk identified through the Internal Agree Upon Procedures (AUP) conducted by Mazars. This should guide the targeted spot-checking process.
• The sample of 15-20 expenses shall include a mix of IFRC and HNS expenses as well as EUNS expenses upon previous consultation with the NS.
• A summary report of the spot checks conducted, organized by country and partner, setting out the items reviewed and tested, the key findings including any potential ineligible costs identified, other relevant observations, and the corrective measures taken or recommended to address the issues.

University degree in Audit, Finance, Accounting or equivalent experience (required).

• Minimum of 3 years’ experience in Finance, financial management, reporting or accounting (required)
• Experience working with a humanitarian or development (preferred)

• Excellent writing and communication skills
• Strong interpersonal skills
• Ability to work effectively in a multicultural environment
• Ability to work and coordinate with various stakeholders
• Proactive, self-starter that can work with minimal oversight
• Fluently spoken and written English.
• Good command of another IFRC official language especially French is an asset.

The expert will report to the IFRC PPP Grant Management team, The person will work closely with the PPP Finance team to ensure alignment with the reporting process and for advice on IFRC procedures.

Timeframe and working days

This position will last a maximum of 70 workdays in the period between 30 July 2025 and 30 October 2025.

Deliverables:

Mapping and sample selection - 10 days
1st Control of samples - 30 days
Request the missing support documents from EUNS - 10 days
2nd Control of samples - 20 days
Total - 70 days

Daily Fee

Please indicate in the motivation letter what is the expected daily fee. 

Travel

If travel is required, it needs to be approved in advance by the Grant Management team based on demonstrated need, the IFRC shall cover expenses in accordance with the IFRC travel policy.