Independent assurance across the program lifecycle
- From funding decisions and implementation readiness to implementation, results, and sustainability.
Critical funding, continuation, and implementation decisions often require evidence beyond routine program reporting. EP Martins provides partner due diligence, implementation readiness assessments, program assurance, expenditure and field verification, and program performance assessments to substantiate reported information, identify material risks, and support informed decisions.
Our Services
Partner Due Diligence
Independent assessment of prospective or existing implementing partners to inform funding, appointment, renewal, and continuation decisions.
Our services include:
- Governance and institutional capacity
- Financial management and fiduciary controls
- Operational and delivery capacity
- Safeguarding and compliance
- Integrity and reputational risk
- Track record and implementation experience
Implementation Readiness Assessment
Independent assessment of whether the conditions required for effective implementation are in place before delivery begins or a program enters a new phase.
Our services include:
- Program governance and accountability
- Staffing and delivery capacity
- Financial management arrangements
- Implementation systems and operational controls
- Implementation plans and milestones
- Risk, monitoring, and reporting arrangements
Program Assurance & Implementation Reviews
Independent review of active programs to provide funders, program leadership, and governance bodies with additional visibility into implementation, performance, and emerging risks.
Our services include:
- Progress against implementation plans and milestones
- Program governance and accountability
- Implementing partner performance
- Financial management and controls
- Implementation systems and processes
- Risk, compliance, and corrective actions
Reviews may be undertaken periodically, at defined milestones, or in response to specific implementation concerns.
Expenditure Verification
Independent verification of reported program expenditure against approved budgets, supporting documentation, funding requirements, and applicable policies and controls.
Our services include:
- Verification of expenditure and supporting documentation
- Budget-to-actual review
- Eligibility of expenditure
- Procurement and approval process review
- Transaction testing
- Identification of unsupported or potentially ineligible expenditure
Field & Results Verification
Independent verification of reported activities, outputs, milestones, and implementation progress at the point of delivery.
Our services include:
- Site and field visits
- Verification of reported activities and outputs
- Beneficiary or stakeholder validation, where appropriate
- Review of supporting implementation evidence
- Verification of milestones and deliverables
- Identification of discrepancies between reported and observed implementation
Particularly relevant for geographically dispersed, partner-led, remotely managed, and multi-country programs.
Program Performance Assessment
Independent assessment of program performance at key milestones, before continuation or renewal decisions, or at completion.
Our services include:
- Progress against objectives and agreed indicators
- Implementation effectiveness
- Implementing partner and delivery performance
- Achievement of agreed outputs and results
- Risks and factors affecting performance
- Sustainability of systems, capabilities, or results, where relevant
- Lessons for subsequent implementation or program design
Why EP Martins for Multi-Country Program Assurance?
- In-country independent verification, providing evidence on implementation, expenditure, and reported results where program activities take place.
- Portfolio-level visibility, providing a consolidated view of findings, risks, and exceptions across countries and implementing partners.
- One coordinated multi-country engagement, reducing the need to manage multiple country-level providers and separate reporting processes.
- Consistent standards with local adaptation, applying common assurance criteria while reflecting country-specific regulatory, operational, and implementation contexts.
- Multidisciplinary assessment, bringing together financial, operational, organizational, and program delivery perspectives within a single engagement.
Do You Have Enough Visibility to Decide with Confidence?
- Can we confidently fund, appoint, or continue with this implementing partner?
- Are the conditions in place for effective implementation?
- Do we have sufficient visibility into implementation, expenditure, and emerging risks?
- Can reported activities, expenditure, and results be independently substantiated?
- Does the evidence support continuation, renewal, or the next funding decision?
Who We Work With
- Development partners, foundations, and grant-making organizations
- International NGOs and implementing organizations
- Development finance and financial institutions
- Global consulting and implementation firms
Ready to Strengthen Your Program Oversight?
Ensure every funding decision, partner appointment, and field result is supported by independent evidence.