Donors, operate in an increasingly complex and highly scrutinised environment, where assurance over the use of public funds, governance and systems is critical. Organisations seeking funding must demonstrate not only compliance with detailed regulatory frameworks, but also the strength of their internal controls, processes and delivery capabilities.
PKF’s dedicated Institutional Donor Audit team supports organisations and donors across the full lifecycle of grant funding. We work extensively with major international donors, including the European Union, UNHCR, UNDP, UNICEF, ILO, UN OCHA, the International Federation of Red Cross and Red Crescent Societies (IFRC), the Swedish International Development Cooperation Agency (Sida) and the UK Foreign, Commonwealth & Development Office (FCDO).
We combine deep technical expertise with extensive global delivery experience, delivering both assurance and advisory services that assess whether organisations are equipped to manage donor funds effectively.
DG ECHO ex-ante assessments (FPA)
We have significant experience supporting NGOs in relation to DG ECHO ex-ante assessments required for the Framework Partnership Agreement (FPA). Our work helps organisations demonstrate that their governance, internal controls, financial management, procurement and operational systems meet the European Commission’s expectations for humanitarian funding. We support both readiness and formal assessment processes, helping clients identify gaps, strengthen systems and navigate the requirements with confidence. We draw on over 20 years of experience working with DG ECHO, enabling us to help clients identify gaps, strengthen systems and navigate the requirements.
EU pillar assessments
PKF is highly experienced in performing EU pillar assessments for entities seeking to be entrusted with the implementation of the EU budget under indirect management. We assess organisations against the European Commission’s requirements across key pillars, including internal control systems, accounting, external audit, grants, procurement and sub-delegation. Over the past five years, we have undertaken more than 30 pillar assessments and related gap assessments, supporting organisations at different stages of the process. This experience allows us to provide practical, targeted recommendations to strengthen systems and support successful outcomes.
Our broader expertise
Alongside these specialisms, we deliver a wide range of assurance and advisory services to institutional donors and grant recipients, including:
- Grant audits and expenditure verifications
- Internal audit and systems reviews
- Partner capacity assessments and due diligence
- Systems benchmarking and “health checks” for donor-funded organisations
- Procurement audits and fraud investigations
- Performance audits and value-for-money reviews
- Training and capacity building on donor rules and compliance frameworks
Global delivery capability
Our work spans assignments at both headquarters and field level, across the EU, Africa, the Middle East, Southeast Asia and Latin America. We collaborate closely with PKF member firms worldwide, combining local expertise and language capability with consistent methodologies and quality standards.
Sector focus
We work with NGOs, international organisations, UN agencies, universities, research institutes, charities, SMEs and multinational organisations implementing programmes in humanitarian aid, international development, research, education, health, energy and the environment.
Additional grant assurance services
We also provide:
- Horizon Europe and Horizon 2020 certifications (CFS)
- Innovate UK accountant’s reports
- NIH audits
- Turing Scheme and other donor grant audits
With a strong presence in Brussels, we maintain regular dialogue with EU institutions and stay closely aligned to regulatory developments. We share these insights with clients through tailored advice, training and roundtable discussions.
