Principal Recipient Audit Follow-up
The designated audit focal point should follow-up on the fulfilment of the audit recommendations, which are to be included in the Project Management Unit (PMU)’s work plan. Examples of common actions that are taken include review of Sub-recipient (SR) monitoring plan; review of the modality of payment and engagement with SRs; and enhanced engagement on capacity building activities.
The UNDP Global Fund/Health Implementation Support Team uses the UNDP Office of Audit and Investigations (OAI)’s audit observations and recommendations to tailor its support, tools and guidance to Country Offices (COs). The Team monitors the fulfilment of audit recommendations on a bi-monthly basis and, where required, it is available to provide additional support.
OAI issues, on an annual basis, a consolidated report of OAI audits of UNDP-managed projects financed by the Global Fund. As part of a robust risk management approach, COs should review the consolidated report to identify recurring issues and OAI’s recommendations to address them. As with all UNDP audit reports, the consolidated report is made available on UNDP’s audit public disclosure website within 30 calendar days after it is internally issued to UNDP management.