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
Financial Sections of the Progress Update
Financial updates and disbursement requests are submitted to the Global Fund on an annual basis.
The financial section of the Progress Update/Disbursement Request (PU/DR) consists of six sub-sections/tabs:
- Principal Recipient financial information
- Principal Recipient (PR) Cash Reconciliation, provides information on:
- PR’s cash position based on:
- Grant Income – All income received under the grant
- Grant Cash Outflows – Expenditure on cash basis
- Reconciling Adjustments;
- Total cash balances – end of reporting period; and
- Principal Recipient Commitments and Other Obligations.
- PR’s cash position based on:
PR expenditure for purposes of the Cash Reconciliation should include only payments (cash outflow including prepayments) regardless of when goods or services are received/delivered.
Cash balances should include amounts held by the PR (or on behalf of the PR), including any grant funds held with fiduciary agents.
- Principal Recipient Bank Statement Balance (UNDP provides the Global Fund Cash Balance Report in place of the bank statement) and Cash in Transit.
- Principal Recipient Ineligible Transactions, obtained from:
- PR review and verifications of Sub-recipient (SR) reports;
- Global Fund Performance Letters; and
- PR and SR Audits.
- Principal Recipient (PR) Cash Reconciliation, provides information on:
- Sub-recipient cash reconciliation
The SR cash reconciliation statement provides the reconciliation of funds provided to SRs at a given progress update period end date.
SR open advances are defined as disbursements made to SRs and other SR income less SR expenditures validated and recorded by the PR in its records as fully liquidated amounts (i.e. recognized officially as SR expenditure by the PR in its own records)
This section is not mandatory but is provided at the request of the Global Fund. CO/PRs that have been previously been requested to complete this section should continue to do so.
- Principal Recipient budget variance and funding absorption analysis
This report provides a summary of key financial data for variance and funding absorption analysis for the grant through the period of the progress update, including:
- An update on the PR’s spending vis-à-vis the budget, both for the period covered by the progress update and on a cumulative basis from the beginning of the implementation period;
- Disaggregation of the reported budget and expenditure amounts for “Principal Recipient’s total expenditures (including any direct-disbursements to third-parties)” and “disbursements to Sub-Recipients”; and
- Disaggregation of “Health Products - Pharmaceutical Products” and “Health Products – Non-Pharmaceuticals & Equipment”.
For detailed guidance please refer to the Information Note on Budget and Expenditure Variance Analysis developed by the UNDP Global Fund/Health Implementation Support Team.
- Annual Financial Reporting
Annual Financial Reporting (AFR) covers in-country expenditures and variance analysis against the approved activity plan and funding for the PR and SR, reported for the current grant cycle year and cumulatively from the beginning of the implementation period.
The financial information reported should include the approved budgets, expenditures and variance analysis by: (a) cost grouping, (b) modules and interventions, and (c) implementers (PRs and SRs).
For AFR preparation, PRs should use the Modified Cash Basis of accounting (limited to the following):
- Expenses are recorded and included when obligations are incurred (includes expenses as per Atlas General Ledger (GL) /GFFR plus full asset cost less depreciation plus inventory);
- Annual depreciation expenses are not included and equipment acquired during the year is expensed fully in the year of acquisition;
- Full cost of equipment is included in the year of acquisition; and
- SR advances and prepayments are not included in the AFR.
The following exchange gain/losses are included in the AFR:
- Realized exchange gain/loss –due to difference in UN Operational Rates of Exchange (UNORE) between the dates of the voucher and date of payment; and
- Unrealized exchange gain/loss – translation of USD cash balances in Atlas into Euro grant currency.
The exchange gains/losses are reported in the AFR as follows:
- Cost Grouping – 11.0 Indirect and Overhead Costs;
- Module – Intervention: Programme Management – Grant Management; and
- Implementing Entity – UNDP.
- Annual Cash Forecast
The Annual Cash Forecast provides the annual cash expenditure forecast for the period immediately following the period covered by the PU (as well as for an extra cash “buffer” period of up to three months).The forecast information reported should include activities in the approved budgets required for the payment of goods and services for the next 12 months including the buffer period.
The forecast should be provided by cost grouping (at minimum) and by (a) modules - interventions; and (b) implementers (PRs and SRs) upon the request of the CCM or if readily available.
The forecast should include new activities to be implemented (new contracts/procurement for goods and services), open existing contracts (commitment and payables) from which payments will be made during the period covered by the forecast.
The Global Fund/Health Implementation Support Team has developed a Cash Forecasting tool to support the annual cash forecasting exercise.
- Funding Request
The Funding Request provides the disbursement amount requested by the PR based on the cash balance, the forecasted expenditure for the period immediately following the period covered by the progress update (as well as for an extra cash “buffer” period of up to six months) and cash “in transit” (if any).
For more information and detailed guidance on PU/DR, please refer to:
- Guidance on populating the financial section of the PU/DR
- Global Fund Guidelines: Templates>Finance and Audit>Progress Update and Disbursement Request Guidelines
- PUDR Webinar Questions and Answers Feb 2016
- Annotated Core PUDR Guidelines 31 March 2016. Atlas reports (UN Reports>IPSAS Reports>>Global Fund Reports>Financial Reports) and how to reconcile from Atlas to PU/DR cash basis of reporting is explained in detail.
Comprehensive guidance on financial reporting is also available in the financial management section of the Manual.