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Partner Assessment Format:

Interview Guideline, Analysis and Recommendations & HQ approval

The objective of this partner assessment is to get a comprehensive overview of the partner organization. It serves to

  • initiate a process of mutual trust-building and for transparent communication with the partner organization
  • assess a partner organization by collecting more specific data to evaluate management set up, capacities, capacity development needs and potential risks
  • enable an informed decision on a partnership (for both Malteser International as well as the partner)

The partner assessment will be implemented by MI personnel. The assessment task can be divided between programmatic staff and administrative staff members whereas the first three sections concerning structure, project management and capacities are addressed by the programmatic staff and the sections concerning administration is addressed by an admin staff member.

The partner assessment includes visit(s) to the potential partner´s office as well as joint field visit(s) to get a better understanding of partner´s mission, ethics, approach, capacities and capabilities. An integral part of the assessment is interaction with key staff in the main and location offices, visits to project sites, and interaction with beneficiaries.

This partner assessment format consists of following parts:

  • promote a detailed exchange about resources, capacities and potential challenges with the prospective partner.
  • An analysis and recommendations section. In Part II, the MI personnel who carried out the partner assessment, analyses the results of the assessment and gives recommendations on an adequate form of cooperation, the type of contract, the capacity development needs and risk mitigation measures needed.
  • A HQ-approval section for cooperation. Part III: The final version of the assessment needs to be approved at HQ level (b y the Program Director/ Executive Director). The signed approval is a precondition for the cooperation with the partner.
Part 1: Guiding questions for visit of potential Implementing Partner (IP) Offices (main office and location offices) and Projects (field)
STRUCTURE RESPONSIBILITIES

What is the legal form of the potential recipient? How is the potential recipient registered? Provide evidence of legal form and registration in accord-ance with the legal provisions

INFORMATION OBTAINED/PROVIDED

The Economic Community of West African States (ECOWAS) is a regional public institute established by the Treaty signed in Lagos May

applicable in the country in which the institution/organisation is based. Please attach extracts from the appropriate register/formation documents showing the location of the institution’s/organisation’s registered office and the Date of Incorporation

  • Registration Number with CAC
  • Date of Existence
  • Registration with any Tax Authority
  • TIN Number

Other Bodies Registered under

What is the Mission and Vision Statement
What is the Objectives

1975. It has diplomatic privileges therefore doesn’t work based on the requirements of any African country signed onto it. Due to the fact that it is a diplomatic institution, it doesn’t pay taxes. ECOWAS has various institutions and agencies registered under it including; ECOWAS Commission, West African Health Organization in Burkina Faso, ARA which focuses on Agriculture, ECOWAS Youth & Sports Development Centre, Policy Regulation on Renewable Energy in Accra, ECOWAS Gender Centre, ECOWAS Court of Justice and ECOWAS Parliament based in Abuja.

To facilitate social economic and political integration in all fields of economic activity in West African states.

The main objective is to promote cooperation and integration leading to the establishment of an economic union of West Africa in other to raise a living standard of its people & to maintain economic stability and foster relations.

List of the Executives members or Board of Trustees or Directors

  • They names and position holding
  • Administrative is headed by who?
  • How many times do they hold meeting?
  • How and when is the external auditor appointed and by who?

The responsibilities of the Board.

PUBLIC BENEFIT STATUS
  • Please explain how the intended use of funds within the project context according to the project proposal is for public benefit in the developing country.

Please explain:      

  • Does the organization reach vulnerable and also hard to reach areas?
  • Is the implemented project relevant for the needs stated by the people?
  • Describe your impression about effectiveness, efficiency, sustainability, impact and connectedness of this project?
  • Talk to beneficiaries, communities to get an impression about beneficiary involvement, feedback and complaint mechanism implemented.
  • List previous project embarked on and the benefit release for the people.
  •  
ACCOUNTING
  • The Basic of Accounting method used, Cash/Accrual
  • The Accounting Software used
  • Is there any existence of electronic bookkeeping system (e.g QuickBooks, SAGE etc. ) accounting system in place
  • Is there Accounting policy- Request for a copy
  • Is there qualified finance and administrative personnel? (List their Qualification)-Get copy of 4-most senior finance staff and their qualifications

detail your observance of the principles mentioned (Transparency/Cross-check principle/ separation of

  • functions, need to know principle)
  • Is there any approval matrix/authorization level in place. If yes state it
  • Is there record of Income & expenditure? Request for a copy

Is there any audited Financial Statement, if they prepared any? Request for a copy

Budget

  • Is there budget? If yes, how is it prepared monthly or yearly?
  • Who prepares the budget and approves it?
  • Is there comparison of previous budget and actual outcome?

How is budget implementation?

Petty Cash/Cash Handling

  • Is there petty cash system or cash handling system
  • Who handles the petty cash
  • What is the maximum reimbursement?
  • The threshold
  • Is there petty cash voucher?
  • Is there supporting documents attached with the petty cash voucher
  • Is there any guideline of petty cash procedure?

  • Banking:

    • Does the ECOWAS has bank account, if yes in what name is it operating?
    • How many bank accounts is in operation?
    • What is the procedure of payment via bank?
    • How many signatories is to the account and who are the signatory?
    • What is the mandate on signatories to the bank account
    • Is bank reconciliation prepared, how often and by who? (Collect the last 3-month bank reconciliation completed)
    • Is ECOWAS pay through online banking platform?

    Who are the Initiator/uploader/authorizer and

    • approvals

    Does the Finance or Accounting Department have access to the Bank Statement?

  • Payroll

    • Who prepares the payroll and who approves it?
    • The procedures of preparation and payment.
    • Is payslip given to staff for their signatories and for documentation?
    • Is payment voucher raised for staff?
    • Is there time sheet or procedure to ascertained attendance of staff?

    • Asset Register

      • Is there an asset registration sheet? Ask for it to see if it is detailed
      • Is the Asset registered?
      • How often is it updated?
      • Is there proper tracking of the asset?

      Is the asset coded ( tagged to identify the bodies that

    • contributed it or bought it for the IP)
    • Has insurance cover been considered?
    • Are vehicles fitted with appropriate security and kept in a safe place overnight?

    • Others

      • File storage system
      • What is the ECOWAS retention period?
      • Is the ECOWAS exempted from any tax (list it) and which tax do their remit.
      • How is cashbook and petty cash generated and documented
      • Is vouchers attached with supporting document
      • Is WHT deducted from vendors
      • Does the ECOWAS have Tax Clearance Certificate for the previous year?
    •  
CONTRACT AWARD PROCEDURES

Are there rules which meet national legislation and international standards? Are they verifiably applied?

  • Is there a procurement policy? Tell us the procurement process in your establishment
  • Do there have procurement plan that drive the needs department
  • Is the request in the budget
  • Request for quote is sent to who and by who
  • Who decides and give out the contracts.
  • Is there threshold policy on procurement
  • Is there a list of registered vendors.
  • The organization policy whether to continue purchasing from existing vendor without biding or bidding before any purchase
  • Method of payment of vendor

Procurement Staff: (Chart)

  • The principle of transparency: This principle states that to-be concepts must be established for
    specific processes..
  • What are the internal control in place in this organization?
  • Is the Organisational Chart showing the staffing structure?
  • Is their segregation of duties?
  • Is spending dully approved, if yes by who?
  • Is there matrix on different level of authorization?
  • How many signatory to the bank account and
  • What is the mandate on the signatory?
  • Is there delegation of duties?
  • Is there verification of transactions prior to payment and after payment?
  • Are the duties of staffs well defined?
  • Other internal control policies

 

External Audit Bodies and Audit Reports

When last did External Auditors, audited ECOWAS-this

  • establishment? Check the last audited report and collect a copy.
  • What is the name of the external auditor’s firm?
  • Is the report qualified?
  • Is Management report included in the Financial Statement?
PREVIOUS EXPERIENCE

Extent of previous experience, quality of technical and administrative implementation of previous financing arrangements, including funds provided by other donors.

  • Lists of previous programmes engaged by the ECOWAS (Financed by who, the purpose, the report to the sponsors and report from the sponsors after project has been executed)

  • Are there any allegations of corruption or investigations into
    possible corruption involving senior employees or managers?

    Compliance with the law means that the potential recipient has not broken any laws (as far as is known),
    for example by evading tax payments or encouraging undeclared work.

    Compliance with the law and anti-corruption management are a key component of GIZ’s compliance

    management system

  • Safeguards + Gender

    Procedures and capacities for addressing possible unintended adverse impacts

    Please tick the areas for which the assessment identifies a ‘high risk’:

    ☐ Environment

    ☐ Climate: Mitigation

    ☐ Climate: Adaptation

    ☐ Conflict and context sensitivity

    ☐ Human rights

    Get a copy of each of the policy above but If there is no policy in place a voluntary letter of declaration should be written.

     

    Check:

    Does the potential recipient have procedures in place and capacities available to identify and analyse possible unintended adverse impacts of the activities to be financed in the above areas? Can the potential recipient do so in a timely and appropriate manner, and is it able to take suitable steps to prevent or mitigate such impacts and to monitor these? Please tick the areas where you see procedures and capacities in place:

    ☐ Environment

    ☐ Climate: Mitigation

    ☐ Climate: Adaptation

    ☐ Conflict and context sensitivity:

    ☐ Human rights

    ☐ Gender equality

     

    (Possible sources: Corporate strate-gies/environmental and social impact manage-ment systems including pertinent analytical instruments/policies on the cross-cutting issues stated, or experience of cooperation which demonstrates how the potential recipient deals with these.)

    The potential recipient must conduct its own risk analysis as part of the project proposal in line with the Guidelines Section 3.9.

    ·        Give reasons for your assessment and state the sources you have used:    

  • The Head of State; made up of the president in all the member states. They meet twice a year and an extra ordinary summit is held if there are other issues to be resolved.
  • Council of Ministers are made up of all the foreign affairs ministers of all the member states.

Administration & Finance Committee also meet twice a year; Mid-year and End of the year. 

INFORMATION OBTAINED/PROVIDED

The main idea of the program; ECOWAS Fund for Regional Stabilization & Development is to support countries that are fragile and going through vulnerability in West Africa especially the women in their youth. This is aimed to improve their standard of living & provide trainings for the to improve their businesses.

Impression: This division of ECOWAS does a good job of deploying resources adequately to those who need it most efficiently. It is also done in the version where any progress made will sustain even after they

have left, by partnering with the government or any other relevant local bodies. They make a very lasting impact as these resources goes to those who need it most. The resources are also deployed carefully, and only after the adequate need assessment has being done will any work commence.

       Previous Embarked Projects: Gambia Pilot in 2019. 

There is a file storage system in ECOWAS and is held by the Vice President.

ECOWAS has diplomatic relations (privileges) and are not treated as regular companies in reference to their tax.  

No cashbook or petty cash is used.

ACCOUNTING INFORMATION OBTAINED/PROVIDED

ECOWAS currently uses the SAP (System Applications and Products) accounting software for record of their activities including the record of income and expenditure.

 There are qualified Finance and administrative personnel.

There is the general audited financial statements for the year 2023 for ECOWAS as a whole.

–

There is an approval matrix in place within the organization. No one person can authorize and issue funds.

There ECOWAS and department in charge of the project has budgets that are prepared annually and comparison is done between the previous budget and actual outcome.

There is no petty cas system in place.

ECOWAS has a bank account. One of their banks ECOWAS operates with is Eco Bank. They also have banks in all the West African States.

 The signatories were not retrieved.

The bank reconciliation statement based is on the information provided is prepared by the bank.

ECOWAS pays through wire transfer and every transaction has different authorization approval means.

The finance and Accounting department access to the financial statement.

The payroll is prepared by finance and human resource and approved by the Vice President Damtien L. Tchintchibidja.

Payslip is given to staff for documentation.

There is no procedure for ascertainment of staff attendance however a monthly report on activities of each staff is prepared and approved by the Vice President and this is done every 20th of each month.

ECOWAS has an Asset register and each asset are coded and a tag is placed on all company assets.

The vehicles are kept within the compound where there is adequate security personnel.

Buildings also are properly safeguarded by security.  

INFORMATION OBTAINED/PROVIDED

Part 2: Analysis and recommendation for potential cooperation

 

Structure, Responsibilities, Financial Sustainability – Analysis and recommendation:

 

–         E.g. Analyse the institutional standing, the organisational structure, the division of power, the financial resources and the motivation of the partner organization for cooperation with MI

 

 

 

 

 

Project Management, Capacities, Expertise and Learning:- Analysis and recommendation:

 

–         E.g. Analyse the project management experience, the technical capacities, the geographical scope, quality and accountability proceeding/ standards to adhered to, quality of projects, etc.

 

 

 

Administration: Human Resource, Finance, Accounting, Logistics: Analysis and recommendation:

 

–         Eg. Analyse the HR system and administration, the finance and accounting system, logistic procedures, etc.

 

 

 

Summary:

1) Analysis

 

(Guiding questions – Delete when editing)

·        Which main strengths of the potential partner were identified?

·        Which main weaknesses of the partner were identified? (Identified needs)

·        What risks working with ECOWAS?

 

 

2) Recommendations:

 

(Guiding questions – Delete when editing)

·        Which capacity development measures are necessary?

·        Which measures are necessary to mitigate the risks?

·        Project volume that the partner has the capacity to handle

·        Possible complexity the future partner project concepts

·        Potential donors whose guidelines the partner is able to adhere to

·        Time and effort needed for partner support and monitoring (which is relevant for internal staff and budget planning)

 

 

 

 

 

 

 

 

REQUEST FOR COPY OF THE FOLLOWING DOCUMENT”

 

 

  1. Copy of the finance/account manual/policy
  2. Copy of Procurement manual/policy
  3. Copy of the latest bank reconciliation statement
  4. Copy of latest Income and expenditure
  5. Copy of the Gazette that authorize the establishment/ existence of ECOWAS
  6. Copy of Payment voucher (3-each for Procurement, services and goods, travels and general request)
  7. Copy of latest audited financial statement
  8. Copy of minutes of the board meetings
  9. Finance organo-gram
  10. Procurement Unit organogram
  11. ECOWAS Organogram
  12. The Head of the program staff should state how the intended fund will benefit the public.