Audit of Country Coordinating Mechanism Funding

When UNDP is Principal Recipient (PR) of Global Fund projects and also the Country Coordinating Mechanism (CCM) funding recipient, The UNDP Office of Audit and Investigations (OAI) includes the CCM funding in the scope of the Global Fund audits. For countries where UNDP is not the PR, but is the CCM funding recipient, the expenditures will be included in the audit of the Country Office (CO).