Audit strengthens UNICEF’s efforts for children at risk
By Secom / Serint
To ensure that the billions of dollars invested in programs for vulnerable children are responsibly and effectively allocated, the Brazilian Federal Court of Accounts (TCU), through the Department for Auditing United Nations Operations (SecexONU), is carrying out audits of the United Nations Children's Fund (UNICEF).
SecexONU has organized the Brazilian team on three specialized areas: financial auditing; procurement and contracting; and partnership auditing - the latter focusing on overseeing the implementation of programs on a global scale.
According to UNICEF, approximately 50% of its annual resources are channeled through partnerships with Civil Society Organizations (CSOs), known as “implementing partners”. In 2023, out of the USD 9.6 billion spent by the institution, USD 4.6 billion was allocated to these partnerships. This strategy is essential for reaching extremely vulnerable populations, especially in regions where UNICEF has limited physical presence.
The partnership audit assessed the processes of selecting partners, conducting risk analyses, and signing agreements with CSOs in four key UNICEF offices: Headquarters in New York; the Brazil Country Office in Brasilia; and the offices in Malawi and Ethiopia – two countries that receive significant investments due to their high rates of child vulnerability.
“Our goal was to draw up recommendations to improve UNICEF’s partner selection processes and strengthen the governance mechanisms of these partnerships. With stronger agreements and a careful selection of CSOs, the organization can significantly improve the delivery of services to children, its primary beneficiaries,” explained auditor Manuela de Andrade Faria, head of the partnership audit team.
The findings in audited countries reinforces the urgency of these efforts. In Brazil, for example, UNICEF's own data shows that more than 20 million children and adolescents were living in poverty in 2021, with nearly six million in extreme poverty. Challenges such as declining vaccination coverage since 2016, rising maternal mortality, child malnutrition and even suicide among adolescents highlight the pressing need for more effective interventions.
In response, UNICEF has developed an action plan for 2024–2028, aiming to increase vaccination coverage for diseases like diphtheria, tetanus, and pertussis; reduce malnutrition, overweight, and adolescent pregnancy rates; and expand access to safe drinking water and sanitation.
SecexONU contributes directly to the implementation of this plan by strengthening internal controls and promoting good management practices. According to the TCU team, auditing goes beyond ensuring the proper use of resources – it also promotes the effective protection of children's rights worldwide.