In the context of concerns regarding lack of proper reporting to Member States on the use of funds devoted to humanitarian assistance activities, this report examines the principles governing the financial control between the organisations of the UN system and their implementing partners.

Issues considered include the selection methods and criteria of implementing partners; legal, administrative and financial procedures; controlling mechanisms; and reporting procedures.

Aiming to improve the management of financial resources by implementing partners and clarify levels of accountability of parties, the report offers suggestions and recommendations for improvement.