Finance Presentation on TGF Funded Trainings September 17 th 2011

1. Finance Presentation on TGF Funded TrainingsSeptember 17th 2011 Kashif Rasheed Manager Finance

2. G.F. Board Office of inspector General (OIG) Supreme Body Global Fund Secretariat Country Coordination Mechanism (CCM ) Feed back Feed back Principal Recipients (PR) observation Local Funding Agent (LFA) Sub Recipients (SR)

3. Office of Inspector General • Established in July 2005, started functioning in December 2005 • The Office of the Inspector General operates as an independent unit of the Global Fund, reporting directly to the Board.

4. Office of Inspector General MissionLed by the Inspector General, the mission of the Office of the Inspector General is to provide the Global Fund with independent and objective assurance over the design and effectiveness of controls in place to manage the key risks impacting the Global Fund's programs and operations

5. Scope of Work • The scope of work of the Inspector General encompasses all aspects of the Global Fund’s activities including those carried out on its behalf by its program recipients, partners and suppliers. All systems, processes, operations, functions and activities within the Global Fund are subject to the Inspector General's review. The activities include; • Audit; • Inspection; • Counter-fraud and promotion of ethical conduct; • Investigations; • Assurance validation; and • Functional reviews

6. Authority • The Inspector General has the authority to: Access all books and records maintained by the Global Fund; • Access all books and records relating to grants funded by the Global Fund, whether maintained by PRs, Sub-recipients, LFAs or LFA subcontractors, where permitted under applicable arrangements; • Seek any information required from any personnel involved in the Global Fund's projects and require such personnel to cooperate with any reasonable request made by the Office of the Inspector General; and • Obtain independent professional advice and secure the involvement in its activities of outside persons with relevant experience and expertise, if and when determined necessary

7. Training Gaps identified by OIG • Gaps between Goals of the training and the program under implementation • Unclear link between training and the approved work plan and budgets • Issues around the direct relevance of the training to participants work • Issues around per-diem and travel rates • Falsified list of participants • Falsified per-diem or travel claim

8. Recommendations for PR • Review the training plans submitted by the SRs and consolidate them into one plan for onward submission to the TGF for final approval • PRs to devise the monitoring tools for effective monitoring of the TGF funded trainings . • Changes to the approved training plans are subject to notification to and approval by the Global Fund via the Fund Portfolio Manager.

9. Enhanced Role of LFA • TGF Secretariat has provided guidance to Local Fund Agents which will enable them to verify Training Plans with the required level of appropriate scrutiny and flexibility; • TGF Secretariat has instructed the Principal Recipients and Sub-recipients to ensure that they maintain available complete documentation on all implemented trainings, to allow the Local Fund Agents to conduct spot-checks and other verifications.

10. PR Response to the TGF Requirements • Collected training plans from all SRs and submitted to the TGF for approval on Feb 28, 2011 • Developed a checklist to monitor the financial aspects of the trainings • Planned to collect the financial information regarding the training on monthly basis • Collect the financial information regarding training on quarterly basis • Planned on spot monitoring of the training • Collect and verify the financial information at the spot

11. Things to do by the SRs • Try to ensure the compliance of submitted plan to the full • Intimate and seek approval of PR for any change in the submitted plan • Share the EDO approved list of participants with PR before the conduct of trainings • Share the name f the facilitator along with the qualification and back ground as trainer with the PR • Share the name of the venue with the PR • Get the PR approval on the training materials (Continued)

12. Things to do by the SRs • Arrange all the supporting documents of the expenditures at the training venue.

13. PR tool to Monitor the Financial aspects of the Trainings( Checklist) • Approval and Alignments • Training plan should be aligned with the PF • Trainings should be aligned with the Approved training plan • Any change to the training plan will be intimated to the PR and prior approval of the PR is essential. • PR will consider taking into account the nature and size of the change that whether the same needs approval from TGF or not • Approved copy of the training plan and PF should be available at the training venue for PR/LFA review

14. PR tool to Monitor the Financial aspects of the Trainings( Checklist) • Information regarding Venu • Selected venue cost should be aligned with the approved training plan • Venue selection should be done through a competitive process • Supporting documents should be available (Bidding documents, comparative statements etc)

15. PR tool to Monitor the Financial aspects of the Trainings( Checklist) • Environment should be conducive for having such type of training. Necessary equipments like: • Electricity back up • Multimedia • Mike • Sitting arrangement • Evidence of the payment to the training venue should be available for PR /LFA Review

16. PR tool to Monitor the Financial aspects of the Trainings( Checklist) • Information regarding Per diem • No of Participants of the training should be in line with the approved training plan, PF and budgeted work plan • SR should maintain a data base for each level of training to avoid the duplication. • SR will provide a certificate that there is no duplication in the training or otherwise PR approval is available for the same • Per diem paid should be in line with the approved training plan and budgeted work plan or otherwise PR approval should be there

17. PR tool to Monitor the Financial aspects of the Trainings( Checklist) • Following documents should be available for PR/LFA Review - Attendance sheet - Approved participants list -Per diem sheet

18. PR tool to Monitor the Financial aspects of the Trainings( Checklist) • Information regarding Trainees • Trainees list should be approved by the EDO or concerned authorities • Trainees list should be shared and approved by the the PR before the conduct of the training • Any change in the list should be communicated to PR along with the justification

19. PR tool to Monitor the Financial aspects of the Trainings( Checklist) • Information regarding Facilitator • Facilitator name along with the qualification and relevant experience should be approved by the PR before the conduct of the training • Per diem rate should be aligned with the approved training plan • Supporting document of the payment should be available for PR/LFA review

20. PR tool to Monitor the Financial aspects of the Trainings( Checklist) • Cost of supplies, Training manual and others • Cost of supplies should be in line with the approved training plan and should be well supported by the supporting documents • Training manual should be approved by the PR and should be available in binding or other suitable form • Any other cost incurred should be well supported by the supporting document and justifiable

21. PR tool to Monitor the Financial aspects of the Trainings( Checklist) • Finance checklist for training.doc • Training Plan and Request for Exceptions - revised format 14 Dec 10(1).xlsx

22. THANK YOU