Audit and Investigations
- Ad hoc Site Visits
- Audit of Country Coordinating Mechanism Funding
- Global Fund Office of the Inspector General (OIG) Investigations and Audits
- Office of Audit and Investigations (OAI) Investigations
- Principal Recipient Audit
- Sub-recipient Audit
Capacity development and transition strengthening systems of 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
- Resilience and Sustainability
- CCM Funding
- Grant Closure
- Budget Reallocation and Revision
- Expenses Management
- Project Management and Update in Atlas
- Revenue Management
Grant-Making and Signing
- Prepare and Finalize a Global Fund Budget during Grant-Making
- Prepare and Negotiate Pre-allocation Budget
- Prepare and Negotiate Work Plan and Budget with the Global Fund
- Prepare Funding Request
- Project and Budget Formulation in Atlas
- Secure Banking Arrangements
- Grant Reporting
- Sub-recipient Management
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
- Access to Medicines
- Integrating Human Rights, Key Populations and Gender in the Grant Lifecycle
- Objective of this Section
- UNDP’s Work on Human Rights, Key Populations and Gender
- Agreements with Sub-recipients
- 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
- Project Document
- Signing Legal Agreements and Requests for Disbursement
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
- Funding Request Development
- Global Fund M&E System Requirements
- M&E Components of Grant Implementation
- M&E Components of Grant-Making
- M&E components of grant reporting
- Principal Recipient Start-Up
Procurement and Supply Management
- Development of List of Health Products and Procurement Action Plan
- Distribution and Inventory Management
- 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
- Grant Performance Report
- Performance-based Funding and Disbursement Decision
- PR and Coordinating Mechanism (CM) Communication and Governance
Reporting to the Global Fund
- First Disbursement, Execution Period and Reporting Calendar
- Progress Updates/Disbursement Request (PU/DR)
- Quarterly Financial Reporting to the Global Fund
- Tax Status Reporting
- UNDP Corporate Reporting
- Common Risks Identified in Global Fund Programmes
Global Fund Risk Management
- Global Fund Operational Risk Management
- Global Fund Requirements for Risk Management at Implementer Level
- Global Fund Local Risk Management Releated Policies
- Introduction to Risk Management
- 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
- Capacity Assessment and Approval Process
- Engaging Sub-recipients
- Managing Sub-recipients
- Selecting Sub-recipients
- Sub-recipient Management in Grant Lifecycle
- Audit and Investigations
Global Fund inventory
For the purpose of the Global Fund grants, examples of inventory are medical supplies and medical equipment. Country Offices (COs) are required to count and report Global Fund inventory items only in cases where complete control over the Global Fund inventory is exercised until final distribution to the beneficiaries. In these cases, UNDP manages the complete logistics of inventory management either directly or through contracted third parties. The Global Fund/Health Implementation Support Team reviews country arrangements and will confirm where inventory recognition is required.
There are different practices in exercising control over Global Fund inventories until they are finally distributed to the beneficiaries. Based on a review conducted by the Global Fund/Health Implementation Support Team, five countries are curently required to count and report Global Fund inventory items, i.e., where UNDP is deemed to have full control over inventory. These countries are as follows:
|S. No.||Country Office|
Important: if arrangements have changed in other countries (resulting in UNDP’s control over inventory), it will be the responsibility of the CO to inform the Global Fund/Health Implementation Support Team, count the inventory and submit the required reports. If there are any questions, COs should contact their respective OFRM/Finance Business Advisor (FBA) Manager.
It is expected that all undistributed medical supplies and equipment in the following scenarios should be reported as inventory at the end of a quarter if one or more of the control criteria are met:
- Inventory items held at UNDP Central or Regional Warehouses/ storage locations.
- Inventory items are held at Government Central or Regional warehouses/ storage locations.
- Inventory items are held at an SR’s warehouses who are contracted by UNDP for providing logistics.
- UNDP can control or dictate further distribution of the items held at the above locations.
- Items in stock are insured by either UNDP or Global Fund project funds.
The relationships UNDP has with Sub-recipients (SRs) and Agents vary but the following underlying concepts should be used as a guide:
- Sub-recipients: According to standardized SR Agreements, the SR is in charge of the distribution and safeguarding of the inventory (inventory in SR/government warehouses and under their control) whilst UNDP acts in a monitoring and evaluation role. In these instances, the inventories will be expensed when procured and not treated as a current asset at the end of a quarter if not distributed. However, there are instances where according to the nonstandard agreements, UNDP is in control of Inventories at all times until it reaches the end users where control is transferred. Consequently, these will be regarded as UNDP inventory at a period end and recorded and reported as a current asset.
- Agents: Where UNDP employs a third party to act on its behalf as an Agent to distribute medical supplies to the end users, if UNDP still controls and administers the distribution i.e. decides who, where and when; and is responsible for any loss, damage or spoilage in transit before it reaches the final end users, then it should be regarded as UNDP inventory. At the point the inventory is officially handed over to the end users, it is no longer UNDP inventory. Again, this is dependent on the agreement UNDP has with the Agent. UNDP must examine the substance of the transaction, rather than the form of the agreement with other parties, and ensure that control is demonstrated before recognizing and reporting inventories as assets.
Inventory life cycle
Acquisition - Due to the high volume of medical items and multiple suppliers, there is a special setup for medical items purchased with Global Fund grants within the Procurement Catalogue, where information is captured at a very high level under main categories, e.g. dispensary drugs, anti-malarial, antiretroviral (ARV) etc. Users can select the appropriate category and input additional information as required. At this stage, the correct catalogue, UNDP (unused inventory is capitalized at period end) or Non-UNDP (medical equipment purchased for distribution and not for UNDP’s own use - expensed) must be used.
Inventory In - For the purposes of Global Fund grants, all medical supplies must be checked in and inspected by UNDP Pharmacists (or authorized Agents) in compliance with the World Health Organization (WHO) and Global Fund policies and procedures. The medical supplies received must be recorded, including the quantities, in the Inventory-In Note by the Inventory Focal Point and a copy sent to the appropriate Finance Unit to use in the receipting process in Atlas. A copy should also be sent to the Buyer. The Inventory Focal Point must also update the Stock card in line with the Inventory-In Note.
Inventory Out - An Inventory-Out Note must be completed in accordance with the approved Issuance Note and must be signed by the party the Inventories are being issued to. The Inventory-Out Note must be kept and used to update the Stock Card. The control of medical supplies will be passed over to the SR Entities only upon completion of the quality inspections and receipting by UNDP staff. UNDP staff, therefore, are responsible for preparing both Inventory-In and Inventory-Out Notes and for maintaining the Stock Cards, all of which are auditable documents.
Refer to IPSAS: Guidance Note on Inventory Management for detailed policies and procedures.
Global Fund-specific count procedures:
The standard file-naming convention for the inventory count reports differentiates submission type between Global Fund and Non-Global Fund projects.
For Global Fund projects, medical items are bought centrally by the Copenhagen office. As such, column 22 (Valuation) should be the same as column 18 (cost). If the medical items are not bought centrally, then valuation has to be estimated and documented.