Do you work to UN agency formats and templates?

Yes. We work under the Harmonized Approach to Cash Transfers (HACT) and the terms of reference each agency or organization sets for its engagement.

Is the report issued in English?

Yes. We issue reports in English, in Arabic, or in both, according to what the donor requires and what your management needs.

This is our first HACT micro assessment. How do we prepare?

Send us the agency template or the terms of reference if you have them; we send the document list and explain what will be examined before the visit. The preparation itself is steady work: policies in writing, records reconciled, and a finance team that can walk the assessor through both.

Do you take on engagements outside Sana'a?

Yes. We carry out engagements at project sites across Yemen from our Sana'a office.

Services

NGO & Donor-Funded Project Services

Assurance engagements delivered to your agency's terms of reference, by a licensed firm that performs them in Yemen and knows the requirements of UN agencies and international organizations operating here. We conduct HACT micro assessments, spot checks, project audits and agreed-upon procedures engagements, and report in English, Arabic, or both.

HACT micro assessments and donor audits, performed in Yemen

UN agencies and donors commission micro assessments, spot checks and project audits from independent audit firms. We perform these engagements in Yemen: at the partner's premises, against the agency's own terms of reference and templates, in English and Arabic.

For your team the difference is practical. The document list reaches you before the visit, your management discusses a draft before anything is final, and the report reaches the agency in the format and on the date it expects. Our office is in Sana'a, and fieldwork runs at project sites across Yemen.

Engagement types

Micro Assessment

What it is: An assessment of an implementing partner's financial management capacity across the areas of the standard micro assessment questionnaire: accounting, procurement, internal controls and reporting, concluding with an overall risk rating.
When donors require it: Before partnership, or once cash transfers to a partner reach the agency's threshold, to determine cash transfer modalities and the level of assurance activities.

Spot Check

What it is: A defined-scope review of a partner's financial records and supporting documentation for a period, verifying that funds were used for their intended purpose.
When donors require it: Periodically during implementation, at a frequency driven by the partner's risk rating in the assurance plan.

Project Audit (Scheduled / Special)

What it is: A full audit of a project's or partner's accounts, concluding with an independent professional opinion, delivered to the donor's format and terms of reference.
When donors require it: At project end or on a scheduled basis, particularly for partners with significant cash transfers or higher risk ratings.

Agreed-Upon Procedures

What it is: Specific procedures agreed in advance with the donor or the organization, reported as factual findings without an opinion.
When donors require it: When the donor needs answers to defined questions, such as specific expenditures or a specific budget line, without a full audit.

What you receive

ServiceDetails

Micro assessment report

Under the HACT framework and the commissioning agency's template, with the risk rating.

Spot check report

Findings and any unsupported amounts, with actionable recommendations.

Project audit report

An independent opinion in the donor's format and terms of reference.

Agreed-upon procedures report

A factual finding for each procedure, without an opinion, as the standard requires.

Management letter

Internal control observations for the organization and how to address them before the next review.

Bilingual reporting

The English version for the donor and the Arabic for your management, on request.

How the engagement runs

1
Terms of reference
We start from your ToR or agency template: scope, period and required format, followed by a written proposal with fees and timeline.
2
Document list
A clear list reaches you before the visit; readiness shortens the fieldwork.
3
Fieldwork
At the organization's or the project's premises, working directly with your finance team.
4
Reporting
A draft that management discusses, then the final report in the agreed format and on the agreed date.

Who this is for

For local and international NGOs operating in Yemen, for the management units of funded projects, and for donors who need an auditor in Yemen working to their standards. The firm is licensed in Yemen and registered with the Yemeni Association of Certified Public Accountants. Our membership of Nexia International means globally applied methodologies and quality control; our office in Sana'a means first-hand knowledge of the environment your projects run in.

Send us the terms of reference or the agency template, and you will receive a written proposal with fees and timeline.

Request a proposal

Frequently asked questions

Preparing your Yemen project for a donor audit or spot check

What a donor project audit and a HACT spot check actually verify, the documents they turn on, and how to keep a project audit-ready in Yemen instead of scrambling at year end.

HACT Micro Assessment in Yemen: What NGOs Should Expect & How to Prepare

What to expect from a HACT micro assessment in Yemen — what the assessor looks at, how the risk rating is set, and how to prepare so the result reflects your real capacity.