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Functional Areas
- Audit and Investigations
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Capacity development and transition, strengthening systems for health
- A Strategic Approach to Capacity Development
- Capacity Development and Transition - Lessons Learned
- Capacity development and Transition Planning Process
- Capacity Development and Transition
- Capacity Development Objectives and Transition Milestones
- Capacity Development Results - Evidence From Country Experiences
- Functional Capacities
- Interim Principal Recipient of Global Fund Grants
- Legal and Policy Enabling Environment
- Overview
- Resilience and Sustainability
- Transition
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Financial Management
- CCM Funding
- Grant Closure
- Grant Implementation
- Grant-Making and Signing
- Grant Reporting
- Overview
- Sub-recipient Management
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Grant closure
- Overview
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Steps of Grant Closure Process
- 1. Global Fund Notification Letter 'Guidance on Grant Closure'
- 2. Preparation and Submission of Grant Close-Out Plan and Budget
- 3. Global Fund Approval of Grant Close-Out Plan
- 4. Implementation of Close-Out Plan and Completion of Final Global Fund Requirements (Grant Closure Period)
- 5. Operational Closure of Project
- 6. Financial Closure of Project
- 7. Documentation of Grant Closure with Global Fund Grant Closure Letter
- Terminology and Scenarios for Grant Closure Process
- Human resources
- Human rights, key populations and gender
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Legal Framework
- Agreements with Sub-sub-recipients
- Amending Legal Agreements
- Implementation Letters and Management Letters
- Language of the Grant Agreement and other Legal Instruments
- Legal Framework for Other UNDP Support Roles
- Other Legal and Implementation Considerations
- Overview
- Project Document
- Signing Legal Agreements and Requests for Disbursement
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The Grant Agreement
- Grant Confirmation: Conditions Precedent (CP)
- Grant Confirmation: Conditions
- Grant Confirmation: Face Sheet
- Grant Confirmation: Limited Liability Clause
- Grant Confirmation: Schedule 1, Integrated Grant Description
- Grant Confirmation: Schedule 1, Performance Framework
- Grant Confirmation: Schedule 1, Summary Budget
- Grant Confirmation: Special Conditions (SCs)
- Grant Confirmation
- UNDP-Global Fund Grant Regulations
- Monitoring and Evaluation
- Principal Recipient Start-Up
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Procurement and Supply Management
- Development of List of Health Products and Procurement Action Plan
- Distribution and Inventory Management
- Overview
- Price and Quality Reporting (PQR) System
- Procurement of Non-health Products and Services
- Procurement of Pharmaceutical and Other Health Products
- Quality Control
- Rational use of Medicines and Pharmacovigilance Systems
- Strengthening of PSM Services and Risk Mitigation
- UNDP Health PSM Roster
- UNDP Quality Assurance Policy and Plan
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Reporting
- Communicating Results
- Grant Performance Report
- Overview
- Performance-based Funding and Disbursement Decision
- PR and Coordinating Mechanism (CM) Communication and Governance
- Reporting to the Global Fund
- UNDP Corporate Reporting
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Risk Management
- Common Risks Identified in Global Fund Programmes
- Global Fund Risk Management
- Introduction to Risk Management
- Overview
- Risk Management in High Risk Environments
- Risk Management in UNDP-managed Global Fund Grants
- Risk management in UNDP
- UNDP Risk Management in the Global Fund Portfolio
- Sub-Recipient Management
Sub-recipient Audit Follow-up
Once the auditors finalise and submit the audit report, the Country Office (CO) should hold a discussion with each auditee (the Sub-recipient (SR)) regarding what actions will be taken by the CO to address the recommendations made by the auditors. It is also recommended to hold a meeting with all of the SRs to brief them on the outcome of the SR audit and its findings. This is a key capacity development activity.
Planned actions to address audit findings are then entered into CARDS in the form of an action plan.
Practice PointerWhen entering the “Action Planned” as part of the action plan submission in CARDS, COs should detail the actions they plan to take to support the SRs to address the audit recommendations (e.g. training, monitoring, etc.).
As a best practice, COs should closely review the SR audit findings and recommendations, to assess the need to revise the implementation arrangements with the SRs (e.g. changing the payment modalities), the SR monitoring plan, and targeted support to SRs to address performance areas that need strengthening. There may also be a need to review the SR agreement to include special conditions to meet the recommendations in the SR audit report. The SR audit findings and steps taken to implement the audit recommendations should be included as part of the CO reporting to the donor and Country Coordinating Mechanism (CCM).
Practice PointerInadequate implementation of the prior year’s audit action plan is a recurring audit finding. The audit focal point should closely monitor the implementation of the action plan to ensure that proper action is taken to improve the performance of SRs and consequently prevent an unfavourable audit opinion for that area in the subsequent year.
The UNDP Office of Audit and Investigations (OAI) issues, on an annual basis, a consolidated report of the audits of SRs of projects financed by the Global Fund. As part of their risk management and SR management strengthening efforts, COs should consult the consolidated report to identify common audit issues, trends in weaknesses in SR internal controls and status of implementation of prior year audit recommendations. 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 issued internally to UNDP management.
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