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Training Conducted for UNICEF on HACT (2008)
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Training on Harmonized Approach to Cash Transfers (HACT))

The Harmonized Approach to Cash Transfers (HACT) to implementing Partners (IP) is a new initiative of UN Development Group (UNDG) adopted in 2005 in line with Paris Declaration on Aid Effectiveness. Under this new system all IPs are required to follow a uniform system for their Cash/ Advance requirements and subsequent liquidation of fund received in the past. It’s a global program and UNICEF Bangladesh Country Office has played a pioneering role in introducing the system in its country programs with in the Asia reason.

As HACT becomes effective in Bangladesh as of January 2007, the UNICEF Bangladesh authority assigned Hoda Vasi Chowdhury & Co (HVC), a competent Chartered Accounts firm of Bangladesh with international reputation, to facilitate / conduct the four month long training workshop to its implementing Partners (IPs) during January 15 to May 17, 2008.

HVC is proud to take leading part in this prestigious job and this report documents the experiences of its extensive exercises those were undertaken during the implementation of this training program.

The training was aimed at the concerned personnel of the Government and Non-government Organizations who were represented by 1,269 participants drawn from 14 IPs. The recommendations of HVC Trainers team and the participants along with the training methodology, curriculum outline, training materials / handouts, materials displayed for reinforcement of learning are also included in this report.

We think, this documentation would help the stakeholders of all UNICEF programs to review the recommendations as mentioned in this report. We also hope that the learning that took place in the sessions will be use full to participants in their work place with this new approach  and initiatives. This new approach of “Risk Management – (HACT”) instead of “Control Approach - (CAG)” will help IP in filling in the FECE forms in timely– for requesting funds and reporting expenditures with emphasis on preparation of Statement of Expenditure (SOE) against itemized budget on quarterly basis.

Since completion of the training, our training Consultants are receiving calls from different participants across the country, receiving appreciative notes on their learning which they could start to apply in their work field. It’s a reflection of the facts that the training was really useful and a lot of interest aroused among the participants. In view of that the UNICEF management may consider whether a hard copy aling with electronic copy of this report can be distributed among the participants and IPs. Participants opined in different training sessions that there was a positive correlation between capacity building of IPs and increase utilization of fund for program implementation.

We express our sincere gratitude of Mr U. Soe, Chief of Finance Section, UNICEF BCO for his valuable inputs, support and guidance for making the training a successful one. Thanks to all UNICEF officials both at BCO and regional offices for their cooperation. The consultants and project officials of HVC associated with the training worked relentlessly for successful completion of the training.

Since, knowledge acquisition, skill attainment and attitude change of IPs is a continuous process, therefore it is recommended to continue such innovative initiatives in capacity building of IPs in the days to come. 


M Munjurul Hassan

Partner & Team Leader