AuditaONU Project Evaluates Program Implementation and Control Mechanisms of UNICEF in Mozambique
By Secom / Serint
The AuditaONU project team carried out an audit at the United Nations Children's Fund (UNICEF) in Mozambique, for the period of 2025/2026, focusing on the management of funds transferred to partners under the Harmonized Approach to Cash Transfer (HACT). This framework, used by United Nations agencies, allows the execution of programs by governments and civil society organizations combining financial transfers, assurance (independent processes carried out by auditors or qualified professionals to increase user confidence) and monitoring of results.
In 2025, the UNICEF Office in Mozambique worked with 245 implementing partners, which received US$52.5 million for programs in key areas such as health, nutrition, social protection and child protection. These programs impacted the lives of millions of children and adolescents. The audit assessed whether assurance, monitoring, verification and fund recovery mechanisms were sufficient to support the delivery of results and to ensure the proper application of the transferred resources.
The inspection was conducted using a collaborative, agile and result-oriented approach, which enabled adjustments to the scope during execution, the incorporation of UNICEF's internal best practices, and a stronger alignment between the recommendations and the organization's operational reality.
The audit was coordinated by Junnius Marques Arifa, under the supervision of Heitor Silveira Freitas, with the participation of auditors Almir Serra, Jorge Pinto de Carvalho and Marco Prado Masella.
