Services · Scale-Up

Partner and Subrecipient Financial Monitoring Procedures

GMM04

Defines financial monitoring of partners/subrecipients, including due diligence, fund transfers, expenditure verification, reporting review and follow-up actions. Includes partner risk assessment and categorization, sub-agreement budgeting and cost eligibility checks, segregation of duties at partner level, and on-site monitoring visits and spot checks.

What changes

Reduced partner-compliance risk, risk-tiered monitoring, stronger assurance over subrecipient expenditure and clearer follow-up on partner financial weaknesses.

What you get

Partner and subrecipient financial monitoring procedure GMM016
Partner due diligence and risk categorization tool GMM017
Sub-agreement budget and cost-eligibility checklist GMM018
Expenditure verification and monitoring visit report GMM019
Partner follow-up action tracker GMM020

What has to come first

GMM01Grant Lifecycle and Compliance Manual Recommended

Grant lifecycle and compliance manual this monitoring sits within
NAHNeeds Assessment Report - National Head Quarters or NABNeeds Assessment Report - Branch/District Recommended

Needs assessment identifies current partner-monitoring gaps

Who is involved

From the National Society's side. This is what the engagement asks of your people.

Your own staff work alongside the adviser throughout, so this is a commitment of their time as well as the Centre's. Ask in the request and you are given the day estimate per role before anything is signed.

Role	What they do
HNS Finance Director	Owns partner financial assurance
HNS grants or programme finance officer	Runs monitoring
HNS programme managers	Own the partner relationship
Partner and subrecipient finance staff	Monitored and supported
Back donor	Relies on the assurance, where applicable
GFDC delivery team	Drafts and advises

How it is measured

Indicator	Target	Evidence
Partner monitoring procedure approved and issued	Approved within 8 weeks of kick-off	Approval record; issued procedure
Funded partners with completed due diligence and a risk tier	100% of funded partners	Due diligence and risk categorization records
Partner expenditure verified to the depth set by risk tier	100% per the tier plan	Expenditure verification and visit reports
Partner findings with a follow-up action closed within target time	60 days	Partner follow-up action tracker

Tools

5 of 5 ready to download.

GMM016 Partner and subrecipient financial monitoring procedure Template DOCX
GMM017 Partner due diligence and risk categorization tool Template DOCX
GMM018 Sub-agreement budget and cost-eligibility checklist Template DOCX
GMM019 Expenditure verification and monitoring visit report Template DOCX
GMM020 Partner follow-up action tracker Template DOCX

Standards

COSO Internal Control - Integrated Framework
Donor financial-management and subrecipient-monitoring requirements (IFRC, ECHO, institutional donors)

Describe the problem, not the service

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