The evidence guide provides advice on assessment and must be read in conjunction with the Performance Criteria, Required Skills and Knowledge, the Range Statement and the Assessment Guidelines for this Training Package.

Critical aspects for assessment and evidence required to demonstrate this unit of competency:

The individual being assessed must provide evidence of specified essential knowledge as well as skills

The application of competency is to be assessed in the work context or realistically simulated work context

Consistency of performance should be demonstrated over the required range of situations relevant to the work context

Assessors unable to assess through observation in a development or humanitarian assistance work context should particularly ensure the validity of evidence and determine with care the level of complexity at which management was undertaken

Assessment must confirm a reasonable inference that competency is able not only to be satisfied under the particular circumstance, but is able to be transferred to other circumstances

Access and equity considerations:

All workers in development and humanitarian assistance should be aware of access, equity and human rights issues in their own area of work

All workers should develop their ability to work in a culturally diverse environment

In particular workers should be aware of cultural, historical and current issues facing the people and culture in which they are working

Assessors and trainers must take into account relevant access and equity issues relating to the culture in which they are working

Context of and specific resources for assessment:

This unit may be assessed independently, however holistic assessment practice with other related units of competency is encouraged

Assessment of essential underpinning knowledge, other than confirmatory questions, will usually be conducted in an off-site context

Assessment must comply with relevant regulatory requirements and/or standards

Resources required for assessment include access to:

workplace location or simulated workplace

specifications and work instructions

policy manuals and procedure manuals (international and local, including sector specific finance manuals)

relevant documents (such as financial records, reports, account books, procurement forms and records)

relevant equipment (such as office equipment and communications equipment)

managers, co-workers and other finance personnel

Method of assessment:

Assessment needs to take into consideration the practical difficulties associated with attempting on-job assessment in the field

Assessment may be applied under project related conditions (real or simulated) and require evidence of process

Given the nature of this unit, assessment should be supported by supplementary evidence from a wide range of sources, preferably including evidence from one or more field situations

This describes the essential skills and knowledge and their level required for this unit.

Essential knowledge:

The candidate must be able to demonstrate essential knowledge required to effectively do the task outlined in elements and performance criteria of this unit, manage the task and manage contingencies in the context of the identified work role

This includes:

Generally accepted accounting principles

Organisation's financial software

Donor or grant requirements

Debt analysis systems

Currency trading

Customs and excise laws and systems

Local taxation systems

Organisation policies and procedures relating to issues such as:

end of funding cycle closeout

end of project closeout

end of financial year closeout

closeout under emergency conditions

cash management

emergency evacuation of personnel, records and assets

calculation of gift in-kind values and balances

personal security

document storage and security

Essential skills:

It is critical that the candidate demonstrate the ability to:

Effectively carry out a range of activities for closing out financial operations (at end of funding cycle, end of program or project intervention, end of financial year) including ensuring:

outstanding payments are disbursed

outstanding advances and expense reports are cleared

balances are recorded

unspent funds are remitted

bank accounts are closed

assets are tracked

Effectively provide or submit all key documents, financial reports and records to key stakeholders, in a timely manner and in appropriate format

Effectively communicate with key stakeholders including project partners, relevant staff, donors, other finance staff and other colleagues

Comply with organisation and donor policies and requirements including close out procedures

In addition, the candidate must be able to effectively do the task outlined in elements and performance criteria of this unit, manage the task and manage contingencies in the context of the identified work role

These include the ability to:

Use appropriate communication and interpersonal techniques with colleagues and others

Work as part of a team environment to complete tasks

Identify and clearly define problems and demonstrate appropriate response procedures

Initiate new ideas or work methodologies

Accurately plan and organise work activities

Efficiently manage own responsibilities and timelines for completion of work

Demonstrate personal management, including initiative, self motivation and direction

Apply project management and evaluation skills

Work with people from culturally and linguistically diverse backgrounds, showing sensitivity to cultural differences, including:

awareness and understanding of cultural differences

ability to express that awareness and understanding clearly and concisely

Communicate effectively with a wide range of different audiences

Interpret and explain complex formal documents and systems and assist others to apply them in the work context

Prepare written advice and reports requiring reasoning and precision of expression

Use communications equipment, including telephone, radio, satellite phone, fax and email

Demonstrate adaptability and the ability to deal with ambiguous situations

Select and use appropriate technology

Apply skills in:

investigation, including analysis and deduction

working as part of a team

mediation and negotiation

coaching

presentation

directing and supervising others

administration

listening

negotiation

language, literacy and numeracy such as those required to:

collect, analyse and organise data

communicate in spoken and written form with a range of audiences

adjust spoken and written language to suit audience

prepare or customise materials

calculate and estimate times, costs and quantities

The Range Statement relates to the unit of competency as a whole. It allows for different work environments and situations that may affect performance. Add any essential operating conditions that may be present with training and assessment depending on the work situation, needs of the candidate, accessibility of the item, and local industry and regional contexts.

End of funding cycle refers to:

The end of the time frame approved by the donors for the program intervention

Organisation procedures may relate to:

Release of payroll funds

Transfer of bank funds

Transfer or destruction of records

Destruction of unused cheques

Transfer of electronic records

Destruction of journals and vouchers prior to last electronic back-up and audit

Evacuation of relevant hard copy records

Provision of advances to national staff

Concepts and principles of aid effectiveness and community development include:

Ownership, including:

using delivery processes that support partner countries to exercise effective leadership over their development policies and strategies

coordinating development actions

involving communities and local government in decision making, implementation, monitoring and evaluation

encouraging community's and local government's contribution to problem solving

Alignment, involving maintaining a comprehensive understanding of partner countries' national development strategies, institutions and procedures to guide program delivery

Harmonisation:

actively seeking to collaborate with other Official Development Assistance (ODA) partners to create added value and greater development effectiveness

Managing for results, including continuous improvement of systems to:

manage for development results

support evidence-based decision making

Mutual accountability, involving demonstration of:

full transparency and accountability for the use of development resources in program delivery

Donors may include:

Government:

Australian Agency for International Development (AusAID)

Canadian International Development Agency (CIDA)

European Union (EU)

Japan International Cooperation Agency (JICA)

U.S. Agency for International Development (USAID)

Multilateral:

World Food Program (WFP)

United Nations Children's Fund (UNICEF)

United Nations High Commissioner for Refugees (UNHCR)

Private donor:

internal

external

Corporate donor

Local representatives of all of the above

Local host government

End of program or project intervention may relate to:

Completion of development program or field intervention e.g. due to successful attainment of objectives

Decision to reposition humanitarian assistance as development activity

Decision to evacuate

Track assets may include:

Recording which staff are removing assets from the country

Recording assets left at various project locations