Main partners are obliged to report to the Embassy on progress of preparation and implementation of the business model every 6 months throughout the partnership and at the end of the support for each of the phases using the standard Danida Business Partnerships templates. Progress reports must be submitted to the Embassy no later than 2 months into the next half year. The final report must be submitted to the Embassy no later than 3 month after completion of the support and together with the final reimbursement claim.

A short progress report on the activities carried out and the results obtained during the preparation will be submitted biannually or when the activity for which support is given has been finalized.

For a study visit, a report must be elaborated for approval by the Embassy. If more visits take place, a report must be elaborated after each visit. The study visit report must be elaborated according to the mandatory templates and be submitted to the Embassy no later than 14 days after the visit has taken place.

A study is part of the preparation phase it must be approved by the Embassy as part of the application. The study must follow the mandatory templates, adequately respond to the agreed Terms of Reference and be of sufficient quality for the local partner to make use of it if the partnership is terminated after the preparation phase. The study must be submitted to the Embassy no later than 14 days after the completion of the study report.

The completion report has to present a formulation of the business model and if this could not be developed, the arguments for not developing the business model.

Indicators

Indicators for each of the development impact criteria are defined by Danida. Each partnership selects three or more of the impact criteria and selects the corresponding indicators for reporting. The selection of impact criteria and corresponding indicators will be agreed when approving support for the business model.

The relationship between the Danida Business Partnerships overall objective, the development impact criteria, impact indicators and the activities of the business model can be illustrated as follows:

Figur in new window, please click here. 

The development impact indicators selected by the partnership and described in the business model (“Partners’ Development Impact Indicators”) feed directly into the pre-defined DB Partnerships development impact indicators. The activities of the business model are closely linked to the Partners’ Development Impact Indicators and the output of the activities feeds into the Partners’ Development Impact Indicators. To ensure a smooth development in the activities, bench-marks or milestones for the activities are agreed with the Embassy when approving the business model.

Progress reports

Progress reports in the implementation phase will contain information on:

• Progress in relation to bench-marks, activities and budgets
• Progress in relation to the impact indicators (only on annual basis)
• Challenges, changes and adaptations of the business model
• The business performance generally

The completion report follows the progress report layout but covers the whole support period. It will in particular be reporting on development impact indicators and lessons learned.

The completion report must contain information on:

• Results in relation to the business model, including reporting on development impact
• Final results on indicators
• Comments on activities related to the work plan and budget

Any change in terms and conditions for support, including budget reallocations, change of personnel, in ownership, financial or economic conditions, etc. must be reported with no delay by the partners in writing and accepted by the Embassy in writing.

To follow-up on the requirements for long-term viability of the partnerships and the business model, the Embassy will once every year conduct an assessment of progress of the partnership and the business model focusing on the progress in the impact indicators for a period of up to 3 years after the end of Danida’s support. Main partners will cooperate with the assessment in accordance with the General Conditions.

Monitoring of progress

The Embassy will be in contact with the partners continually and visit the partnership at least annually to verify the reported results and evaluate the development of implementation.

Once a year a joint meeting with all partners will be held with the Embassy to discuss progress, to evaluate the partnership and management of the support, and to make a qualitative assessment: The meeting will also discuss and agree on activity and budget update for the coming year.

Based on the biannual progress reports the Embassy will:

• Evaluate if the assumption for the Danida Business Partnerships support is still valid
• Assess the cooperation between the partners
• Assess the results according to the bench-marks and indicators
• Updates of activities and budget
• Request additional documentation if needed

Based on the completion report the Embassy will assess the completion report and prepare Partnership completion sheet no later than one month after completion.

Monitoring of reimbursements

The embassy will:

• Check that the proper standard reimbursement form has been used and is properly signed
• Check that the claimed expenses are in accordance with the application, approved budget and regulations of Danida Business Partnerships
• Check that the auditor has certified the expense claim without remarks
  Assess whether the claimed expenses are reasonable in proportion to the work carried out and if they have occurred within the period of time claimed for
• Keep track of accumulated disbursements to ensure that the budget is not exceeded
• Consider whether additional documentation for expenses is required
• Check that the quality of the mandatory progress report is acceptable including fulfillment of bench-marks

The implementation of the business model must take place within the framework of the approved budget. Reallocation among the principal items of the approved budget may take place without prior authorisation from the Embassy up to a maximum of 10% of the budget. Any changes exceeding this limit need prior approval from the Embassy.

Outcome of monitoring

If the Embassy approves the progress report and reimbursement claims, the Embassy will:

• Issue payment voucher documenting that payment has been made
• Advice partners that the reimbursement claim and the progress report have been approved

If the Embassy cannot approve the progress report and/or the reimbursement claim, reimbursements will not be paid and steps will be taken to further assess the partnership. Steps may include:

• Renewed visit to the partnership
• Extraordinary audit initiated by the Embassy
• Closure of support
• Others

Please also refer to the General Conditions for main partners for support under the Danida Business Partnerships.

Documentation and accounting

The partners must keep accounts in accordance with sound bookkeeping and accounting principles and ensure that these procedures are satisfactory and with proper internal control routines. For a possible extra-ordinary audit (full audit) initiated by the Embassy, all on-going business models receiving support from Danida Business Partnerships are to file copy of the claims and supporting documents (invoices, receipts, employment contracts, salary slips, air tickets, bank transfers, etc.) which will serve as basis for a full audit.

The partnership expenses must relate directly to the business model, the approved budget and expenses for which reimbursements have been claimed. The claimed expenses must be traceable and clearly distinguishable from other expenses in the main partner’s business accounts.

All expenses for reimbursements must be documented by original receipts, all time sheets must be signed by management and all claims for reimbursements must be accompanied by a management declaration that all Danida Business Partnerships requirements have been adhered to.

The partners must present additional documentation for expenses on request, from auditor, the Embassy or the Ministry of Foreign Affairs in Copenhagen.

Documentation by the Danish main partner must be retained in compliance with the provisions of the Act on Bookkeeping for five years after completion of the partnership for possible future references and inquiries.

Auditing

Reimbursement of eligible expenses is based on an Auditor’s report according to Danida Business Partnerships procedures, issued without cause for comments. It is the responsibility of the partners to have an audit prepared in connection with the biannual requests for reimbursement of partnership expenses.

These procedures are performed solely to assist in evaluating that the request for reimbursement in question has been prepared in accordance with the corresponding Embassy commitment and the requirements of Danida Business Partnerships governing expenses eligible for support.

Auditing is to be carried out by auditors with frame agreement with the Ministry of Foreign Affairs.

Please refer to dbpartnerships.um.dk for further information on eligible auditors and for mandatory documents to be submitted to the auditor before the audit can take place. It is the Partnership’s sole responsibility to submit the mandatory documents to the auditor and to be able to document all expenses upon request. For extraordinary audits the Embassy may engage local or international auditors with good reputation.