is involved in the Financial & Impact review
of organisations engaged in the development sector.
The main objective of review is to assess the impact
as well as adequacy of existing financial system
and practices of the organization. A team from
CPA will visit the organization for the review. During
the review process, the team will also capture
existing process adopted
by the organization.
various areas that would be assessed during the
review would be as follows:
The key evaluation questions
for impact evaluation are:
it work? Did the intervention produce the
intended impacts in the short, medium and
whom, in what ways and in what circumstances
did the intervention
unintended impacts (positive and negative)
did the intervention
of impacts and their distribution
impacts likely to be sustainable?
these impacts reach all intended beneficiaries?
of other factors on the impacts
did the intervention work in conjunction
with other interventions, programs or service
to achieve outcomes?
helped or encumbered the intervention achieve
did the intervention contribute to intended
were the particular features of the intervention
that made a difference?
variations were there in implementation?
has been the quality of implementation in
what extent are differences in impact explained
by variations in implementation?
of intended impacts to needs
what extent did the impacts match the needs
of the intended beneficiaries?
of Vouching/ Documentation and Books of Accounts
of Budget with Accounting
of Program Expenses
and Bank accounts and its operation
of Audit recommendations
and Management of the Organization:
of the organization
of the Board
Duties and responsibilities of the office
of the board meeting
of the decision made by the board
relating to staff- recruitment, training,
of Board related documentation
of duties and responsibilities
and its usage
and Bank transactions
of Integration of Systems of Head Quaters
and Field level
organization needs to be provide the earlier
evaluations report if any and other related documents
like Institutional Audit Report, Annual financial
statements (submitted for the donors) Narrative
reports, bye laws of these organizations etc
to CPA for desk review.
methodology adopted at this stage would be mix
of direct verification of books, questionnaires
and discussions & meetings with the various
levels of staffs in the organistaion. This stage
is anticipated to take 6-8 days per organistaion.
However depending upon the size of the organization,
additional days will be worked out.
the successful completion of the process, a detail
report will be prepared and shared with organizations.
The report will consist of clear cut recommendations
divided in three major sections:
concerned organization will have to implement these
recommendations to strengthen the systems.
can be done with following perspective:
For Specific Project
3) Donor's Fund Utilization
4) Specific Event or matter
is always a scope of customisation of review process
to the donor's/organisation's specific requirement