HOMF | Head of Mission Funds Guidelines
Posts’ Monitoring and Reporting Responsibilities
Posts have a responsibility to;
- Use these guidelines, or their post-specific guidelines, to underpin the operation of their HOMF;
- ensure that funded activities meet guidelines and to maintain records of relevant decisions so as to leave an audit trail;
- maintain FMIS and a spreadsheet or database for control purposes;
- manage risk and obtain acquittals;
- ensure that excess funds are handed back by 30 April and that allocated funds are expended by 15 June each financial year;
- prepare annual and end-of-financial-year reports for submission to one of the following:
- the relevant Development Programme Manager or DPA (AIDGLO)
- the Group Administrator (AIDPAC)
- or the relevant MFAT Deputy Secretary (MFAT HOMF posts)
(reports to be submitted by 1 September of the following financial year).
An appropriate audit trail is best achieved by having:
- a detailed proposal from the applicant
- a record of decision
- a letter of grant setting out the recipient’s obligations (which has been accepted by the recipient)
- an acquittal report from recipients
Where acquittals cannot be obtained Posts should undertake a ‘best endeavours approach’ to verify that the project has been undertaken as proposed. This approach recognises that site visits are, in some contexts, neither practical nor cost-effective but should only be carried out when they can be combined with other post activities. HOMF funds should not to be used for site visits.