Other services rendered by CPA include:
Accompaniment Process
   
Review and Evaluations
CPA is involved in the Financial & Impact review of organisations engaged in the development sector. The main objective of review is to assess the impact as well as adequacy of existing financial system and practices of the organization. A team from CPA will visit the organization for the review. During the review process, the team will also capture existing process adopted by the organization.
 
The various areas that would be assessed during the review would be as follows:
A. Impact Evaluation
 

The key evaluation questions for impact evaluation are:

  Overall impact
 
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Did it work? Did the intervention produce the intended impacts in the short, medium and long term?
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For whom, in what ways and in what circumstances did the intervention work?
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What unintended impacts (positive and negative) did the intervention produce?
Nature of impacts and their distribution
 
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Are impacts likely to be sustainable?
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Did these impacts reach all intended beneficiaries?
Influence of other factors on the impacts
 
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How did the intervention work in conjunction with other interventions, programs or service to achieve outcomes?
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What helped or encumbered the intervention achieve these impacts?
How it works?
 
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How did the intervention contribute to intended impacts?
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What were the particular features of the intervention that made a difference?
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What variations were there in implementation?
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What has been the quality of implementation in different sites?
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To what extent are differences in impact explained by variations in implementation?
Match of intended impacts to needs
 
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To what extent did the impacts match the needs of the intended beneficiaries?
   
B. Financial Management System:
Adequacy of Vouching/ Documentation and Books of Accounts
Integration of Budget with Accounting
Accounting of Program Expenses
Cash and Bank accounts and its operation
Legal compliances
Follow-up of Audit recommendations
   
C. Governance and Management of the Organization:
Bye-laws of the organization
Constitution of the Board
Power, Duties and responsibilities of the office bearers
Minutes of the board meeting
Execution of the decision made by the board
Matters relating to staff- recruitment, training, appraisal etc
Related legal compliances
Adequacy of Board related documentation
   
D. Systems and Processes:
Approval and Authorization
Documentation
Delegation of duties and responsibilities
Internal Control procedures
  Budget
  Purchases
  Assets and its usage
  Cash and Bank transactions
Adequacy of Integration of Systems of Head Quaters and Field level
 
The organization needs to be provide the earlier evaluations report if any and other related documents like Institutional Audit Report, Annual financial statements (submitted for the donors) Narrative reports, bye laws of these organizations etc to CPA for desk review.
The methodology adopted at this stage would be mix of direct verification of books, questionnaires and discussions & meetings with the various levels of staffs in the organistaion. This stage is anticipated to take 6-8 days per organistaion. However depending upon the size of the organization, additional days will be worked out.
After the successful completion of the process, a detail report will be prepared and shared with organizations. The report will consist of clear cut recommendations divided in three major sections:
Governance
Head Office Systems
Filed Level Systems
 
The concerned organization will have to implement these recommendations to strengthen the systems.
 

Reviews can be done with following perspective:

1) Organisational Wise
2) For Specific Project
3) Donor's Fund Utilization
4) Specific Event or matter

There is always a scope of customisation of review process to the donor's/organisation's specific requirement

 
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