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[null,"Purpose:"]
[]
[null,"This tool seeks to support grant implementers that would like to perform a deep-dive review of their financial management systems. By responding to a questionnaire, grant implementers will be able to: \n- assess, analyze and evaluate the root causes of financial management issues/ bottlenecks; and \n- measure and demonstrate improvement in the financial management systems over a period of time."]
[]
[]
[]
[]
[null,"Process:"]
[]
[null,"Financial Management Systems are reviewed using a questionnaire-type approach, targeting 10 key areas. A weighted average score is assigned to each key area which is dependent on average scores obtained for a related set of sub-questions and the relevance (or weight) assigned to that key area of financial management. If the organization is implementing various grants using the same institutional arrangements, information system and staff, one grant review should be performed representing for all grants.\n\nImplementers are required to provide a response by selecting the appropriate score in \"Column F\". The reviewer only needs to compare relevant available information for each question against criteria 4-1 and report appropriate score in \"Column F\". If the available information does not fit into any of the available criteria, the reviewer is required to use professional judgement to score the respective question and provide the rationale in \"Column N\". Furthermore, the reviewer can also use the guidance provided in \"Column M\", which assists in scoring each of the listed questions."]

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[]
["          Financial Management System Diagnostic/Self Review Tool"]
[]
[]
["Financial Management Systems Diagnostic/Self Review"]
["Summary of Outcomes"]
[]
["Financial Management Review Areas","Average Score","Number of review areas","N/A areas","Weight","Weighted Average Score","Remarks/Conclusion"]
[{"$f":"'FMS Diagnostic Review Tool'!B21","v":"1. INSTITUTIONAL AND OVERSIGHT ARRANGEMENT"},{"$f":"'FMS Diagnostic Review Tool'!F32","v":4},{"$f":"'FMS Diagnostic Review Tool'!G32","v":8},{"$f":"'FMS Diagnostic Review Tool'!H32","v":0},{"$f":"(C9-D9)/($C$19-$D$19)","v":0.11594202898550725},{"$f":"IFERROR(B9*E9,\"\")","v":0.46376811594202899}]
[{"$f":"'FMS Diagnostic Review Tool'!B34","v":"2. INTERNAL CONTROLS"},{"$f":"'FMS Diagnostic Review Tool'!F42","v":4},{"$f":"'FMS Diagnostic Review Tool'!G42","v":5},{"$f":"'FMS Diagnostic Review Tool'!H42","v":0},{"$f":"(C10-D10)/($C$19-$D$19)","v":7.2463768115942032E-2},{"$f":"B10*E10","v":0.28985507246376813}]
[{"$f":"'FMS Diagnostic Review Tool'!B44","v":"3. HUMAN RESOURCES"},{"$f":"'FMS Diagnostic Review Tool'!F55","v":4},{"$f":"'FMS Diagnostic Review Tool'!G55","v":8},{"$f":"'FMS Diagnostic Review Tool'!H55","v":0},{"$f":"(C11-D11)/($C$19-$D$19)","v":0.11594202898550725},0.46376811594202899]
[{"$f":"'FMS Diagnostic Review Tool'!B57","v":"4. PLANNING, BUDGETING AND FUNDS FLOW MANAGEMENT"},{"$f":"'FMS Diagnostic Review Tool'!F66","v":4},{"$f":"'FMS Diagnostic Review Tool'!G66","v":6},{"$f":"'FMS Diagnostic Review Tool'!H66","v":0},8.6956521739130432E-2,0.34782608695652173]
[{"$f":"'FMS Diagnostic Review Tool'!B68","v":"5. ACCOUNTING AND RECORD KEEPING"},{"$f":"'FMS Diagnostic Review Tool'!F81","v":4},{"$f":"'FMS Diagnostic Review Tool'!G81","v":10},{"$f":"'FMS Diagnostic Review Tool'!H81","v":0},0.14492753623188406,0.57971014492753625]
[{"$f":"'FMS Diagnostic Review Tool'!B83","v":"6. PROCUREMENT MANAGEMENT"},{"$f":"'FMS Diagnostic Review Tool'!F91","v":4},{"$f":"'FMS Diagnostic Review Tool'!G91","v":5},{"$f":"'FMS Diagnostic Review Tool'!H91","v":0},7.2463768115942032E-2,0.28985507246376813]
[{"$f":"'FMS Diagnostic Review Tool'!B93","v":"7. TREASURY MANAGEMENT"},{"$f":"'FMS Diagnostic Review Tool'!F104","v":4},{"$f":"'FMS Diagnostic Review Tool'!G104","v":8},{"$f":"'FMS Diagnostic Review Tool'!H104","v":0},0.11594202898550725,0.46376811594202899]
[{"$f":"'FMS Diagnostic Review Tool'!B106","v":"8. ASSET AND INVENTORY MANAGEMENT"},{"$f":"'FMS Diagnostic Review Tool'!F112","v":4},{"$f":"'FMS Diagnostic Review Tool'!G112","v":3},{"$f":"'FMS Diagnostic Review Tool'!H112","v":0},4.3478260869565216E-2,0.17391304347826086]
[{"$f":"'FMS Diagnostic Review Tool'!B114","v":"9. FINANCIAL MANAGEMENT OF SUB-RECIPIENTS/SUB-OFFICES"},{"$f":"'FMS Diagnostic Review Tool'!F123","v":4},{"$f":"'FMS Diagnostic Review Tool'!G123","v":6},{"$f":"'FMS Diagnostic Review Tool'!H123","v":0},8.6956521739130432E-2,0.34782608695652173]
[{"$f":"'FMS Diagnostic Review Tool'!B125","v":"10. FINANCIAL REPORTING AND ASSURANCE ARRANGEMENT"},{"$f":"'FMS Diagnostic Review Tool'!F138","v":4},{"$f":"'FMS Diagnostic Review Tool'!G138","v":10},{"$f":"'FMS Diagnostic Review Tool'!H138","v":0},0.14492753623188406,0.57971014492753625]
["Average weighted score",null,{"$f":"SUM(C9:C18)","v":69},{"$f":"SUM(D9:D18)","v":0},{"$f":"SUM(E9:E18)","v":1},{"$f":"SUM(F9:F18)","v":4}]
[]
["Financial Management Components","Average Score","Number of review areas","N/A areas","Weight","Weighted Average Score","Remarks/Conclusion"]
["People",{"$f":"SUMIF('FMS Diagnostic Review Tool'!$D$24:$D$138,\"=\"&Summary!A22, 'FMS Diagnostic Review Tool'!$F$24:$F$138)/COUNTIFS('FMS Diagnostic Review Tool'!$D$24:$D$138,\"=\"&Summary!A22,'FMS Diagnostic Review Tool'!$F$24:$F$138,\">0\")","v":4},{"$f":"COUNTIF('FMS Diagnostic Review Tool'!D23:D138,\"=\"&Summary!A22)","v":14},{"$f":"COUNTIFS('FMS Diagnostic Review Tool'!$D$23:$D$138,\"=\"&Summary!A22,'FMS Diagnostic Review Tool'!$F$23:$F$138,\"=N/A\")","v":0},{"$f":"(C22-D22)/($C$25-$D$25)","v":0.20289855072463769},{"$f":"B22*E22","v":0.81159420289855078}]
["Process",{"$f":"SUMIF('FMS Diagnostic Review Tool'!$D$24:$D$138,\"=\"&Summary!A23, 'FMS Diagnostic Review Tool'!$F$24:$F$138)/COUNTIFS('FMS Diagnostic Review Tool'!$D$24:$D$138,\"=\"&Summary!A23,'FMS Diagnostic Review Tool'!$F$24:$F$138,\">0\")","v":4},{"$f":"COUNTIF('FMS Diagnostic Review Tool'!D24:D139,\"=\"&Summary!A23)","v":47},{"$f":"COUNTIFS('FMS Diagnostic Review Tool'!$D$23:$D$138,\"=\"&Summary!A23,'FMS Diagnostic Review Tool'!$F$23:$F$138,\"=N/A\")","v":0},{"$f":"(C23-D23)/($C$25-$D$25)","v":0.6811594202898551},{"$f":"B23*E23","v":2.7246376811594204}]
["System",{"$f":"SUMIF('FMS Diagnostic Review Tool'!$D$24:$D$138,\"=\"&Summary!A24, 'FMS Diagnostic Review Tool'!$F$24:$F$138)/COUNTIFS('FMS Diagnostic Review Tool'!$D$24:$D$138,\"=\"&Summary!A24,'FMS Diagnostic Review Tool'!$F$24:$F$138,\">0\")","v":4},{"$f":"COUNTIF('FMS Diagnostic Review Tool'!D25:D140,\"=\"&Summary!A24)","v":8},{"$f":"COUNTIFS('FMS Diagnostic Review Tool'!$D$23:$D$138,\"=\"&Summary!A24,'FMS Diagnostic Review Tool'!$F$23:$F$138,\"=N/A\")","v":0},{"$f":"(C24-D24)/($C$25-$D$25)","v":0.11594202898550725},{"$f":"B24*E24","v":0.46376811594202899}]
["Average weighted score",null,{"$f":"SUM(C22:C24)","v":69},{"$f":"SUM(D22:D24)","v":0},{"$f":"SUM(E22:E24)","v":1},{"$f":"SUM(F22:F24)","v":4}]
[]
["Integrated Risk Tool Areas","Average Score","Number of review areas","N/A areas","Weight","Weighted Average Score","Remarks/Conclusion"]
["Flow of Fund Arrangement",{"$f":"SUMIF('FMS Diagnostic Review Tool'!$C$24:$C$138,\"=\"&Summary!A28, 'FMS Diagnostic Review Tool'!$F$24:$F$138)/COUNTIFS('FMS Diagnostic Review Tool'!$C$24:$C$138,\"=\"&Summary!A28,'FMS Diagnostic Review Tool'!$F$24:$F$138,\">0\")","v":4},{"$f":"COUNTIF('FMS Diagnostic Review Tool'!$C$24:$D$138,\"=\"&Summary!A28)","v":4},{"$f":"COUNTIFS('FMS Diagnostic Review Tool'!$C$23:$C$138,\"=\"&Summary!A28,'FMS Diagnostic Review Tool'!$F$23:$F$138,\"=N/A\")","v":0},{"$f":"(C28-D28)/($C$25-$D$25)","v":5.7971014492753624E-2},{"$f":"B28*E28","v":0.2318840579710145}]
["Internal Controls",{"$f":"SUMIF('FMS Diagnostic Review Tool'!$C$24:$C$138,\"=\"&Summary!A29, 'FMS Diagnostic Review Tool'!$F$24:$F$138)/COUNTIFS('FMS Diagnostic Review Tool'!$C$24:$C$138,\"=\"&Summary!A29,'FMS Diagnostic Review Tool'!$F$24:$F$138,\">0\")","v":4},{"$f":"COUNTIF('FMS Diagnostic Review Tool'!$C$24:$D$138,\"=\"&Summary!A29)","v":29},{"$f":"COUNTIFS('FMS Diagnostic Review Tool'!$C$23:$C$138,\"=\"&Summary!A29,'FMS Diagnostic Review Tool'!$F$23:$F$138,\"=N/A\")","v":0},0.42028985507246375,1.681159420289855]
["Corruption and Theft",{"$f":"SUMIF('FMS Diagnostic Review Tool'!$C$24:$C$138,\"=\"&Summary!A30, 'FMS Diagnostic Review Tool'!$F$24:$F$138)/COUNTIFS('FMS Diagnostic Review Tool'!$C$24:$C$138,\"=\"&Summary!A30,'FMS Diagnostic Review Tool'!$F$24:$F$138,\">0\")","v":4},{"$f":"COUNTIF('FMS Diagnostic Review Tool'!$C$24:$D$138,\"=\"&Summary!A30)","v":1},{"$f":"COUNTIFS('FMS Diagnostic Review Tool'!$C$23:$C$138,\"=\"&Summary!A30,'FMS Diagnostic Review Tool'!$F$23:$F$138,\"=N/A\")","v":0},1.4492753623188406E-2,5.7971014492753624E-2]
["Accounting and Financial Reporting",{"$f":"SUMIF('FMS Diagnostic Review Tool'!$C$24:$C$138,\"=\"&Summary!A31, 'FMS Diagnostic Review Tool'!$F$24:$F$138)/COUNTIFS('FMS Diagnostic Review Tool'!$C$24:$C$138,\"=\"&Summary!A31,'FMS Diagnostic Review Tool'!$F$24:$F$138,\">0\")","v":4},{"$f":"COUNTIF('FMS Diagnostic Review Tool'!$C$24:$D$138,\"=\"&Summary!A31)","v":14},{"$f":"COUNTIFS('FMS Diagnostic Review Tool'!$C$23:$C$138,\"=\"&Summary!A31,'FMS Diagnostic Review Tool'!$F$23:$F$138,\"=N/A\")","v":0},0.20289855072463769,0.81159420289855078]
["Value for Money",{"$f":"SUMIF('FMS Diagnostic Review Tool'!$C$24:$C$138,\"=\"&Summary!A32, 'FMS Diagnostic Review Tool'!$F$24:$F$138)/COUNTIFS('FMS Diagnostic Review Tool'!$C$24:$C$138,\"=\"&Summary!A32,'FMS Diagnostic Review Tool'!$F$24:$F$138,\">0\")","v":4},{"$f":"COUNTIF('FMS Diagnostic Review Tool'!$C$24:$D$138,\"=\"&Summary!A32)","v":15},{"$f":"COUNTIFS('FMS Diagnostic Review Tool'!$C$23:$C$138,\"=\"&Summary!A32,'FMS Diagnostic Review Tool'!$F$23:$F$138,\"=N/A\")","v":0},0.21739130434782608,0.86956521739130432]
["Auditing Arrangement",{"$f":"SUMIF('FMS Diagnostic Review Tool'!$C$24:$C$138,\"=\"&Summary!A33, 'FMS Diagnostic Review Tool'!$F$24:$F$138)/COUNTIFS('FMS Diagnostic Review Tool'!$C$24:$C$138,\"=\"&Summary!A33,'FMS Diagnostic Review Tool'!$F$24:$F$138,\">0\")","v":4},{"$f":"COUNTIF('FMS Diagnostic Review Tool'!$C$24:$D$138,\"=\"&Summary!A33)","v":6},{"$f":"COUNTIFS('FMS Diagnostic Review Tool'!$C$23:$C$138,\"=\"&Summary!A33,'FMS Diagnostic Review Tool'!$F$23:$F$138,\"=N/A\")","v":0},8.6956521739130432E-2,0.34782608695652173]
["Average weighted score",null,{"$f":"SUM(C28:C33)","v":69},{"$f":"SUM(D28:D33)","v":0},{"$f":"SUM(E28:E33)","v":1},{"$f":"SUM(F28:F33)","v":4}]
[]
["Legends"]
["Capacity Review - Classification",{"$nulls":4},"Corresponding Risk - Classification"]
["Category","Score Range",null,null,"Points","Score Range","Category"]
["No Issues/ Meet Expectation","3.6  -  4.0 ",null,null,null,"0 - 1.5","Low"]
["Minor Issues","2.6  -  3.5",null,null,null,"1.6 - 2.5","Medium"]
["Moderate Issues","1.6  -  2.5",null,null,null,"2.6 - 3.5","High"]
["Major Issues","0  -  1.5",null,null,null,"3.6 - 4.0","Very High"]

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[]
[null,"Financial Management System Diagnostic/Self Review Tool"]
[]
[null,"The Global Fund Grant Information (Country and PR)"]
[null,"Country:",{"$nulls":9},"Date of Review:","DD/MM/YYYY"]
[null,"Implementer (Legal) Name:",{"$nulls":9},"Reviewer's Name:","First Name Surname"]
[null,"Type of Implementer:"]
[null,"Number of grants:",{"$nulls":9},"Approver's Name:","First Name Surname"]
[null,"Grant Signed Amount or Budget (US$ or EUR):"]
[null,"Latest implementation period end date:"]
[]
[null,"Contextual Information- Principal Recipient"]
[null,"When did your organization start working with the Global Fund?"]
[null,"How many sub-recipients are involved in grant implementation?"]
[null,"% total budget the sub-recipients are responsible for implementation?"]
[null,"How many SSR(s) is/are involved in grant implementation?"]
[null,"% total budget the SSR(s) is/are responsible for implementation?"]
[null,"Is the PR also SR for other grants?"]
[]
[null,"Questionnaires"]
[null,"1. INSTITUTIONAL AND OVERSIGHT ARRANGEMENT"]
[null,"Key Questions","Corresponding IRT Areas","Type","Status","SCORE \n(4-1)",null,null,"Score",null,null,null,"Guidance","Comments"]
[{"$nulls":8},"4 ↔ Meet Expectation","3 ↔ Low Risk","2 ↔ Medium Risk","1 ↔ High Risk"]
[1,"1.1 Is the  implementer legally registered in the country and is allowed to receive funds from international organizations or donors? ","Internal Controls","Process","Yes",4,null,null,"The implementer is legally registered in the country and is allowed to receive funds from international organizations and donor.","The implementer is legally registered in the country, however, its registration is currently being reviewed due to minor disciplinary/non compliance reasons.","The implementer is legally registered in the country, however, its registration is currently being reviewed due to major disciplinary/non compliance reasons.","The implementer is neither legally registered in the country nor allowed to receive funds from international organizations and donors. ","Obtain and review the registration certificate issued by relevant authority  (including parliament where applicable) and assess its current validity status."]
[{"$f":"A24+1","v":2},"1.2 Is tax status defined and any related exemption status duly formalized in accordance with applicable laws and donor requirements (e.g. is the entity tax exempt or not, etc.)?","Internal Controls","Process","Yes",4,null,null,"The tax status of implementer is  clearly defined and any related exemption status is duly formalized (requested and obtained)  in accordance with applicable laws and donor requirements.","The tax status of implementer is clearly defined and any related exemption status is duly formalized in accordance with applicable laws, however, it does not capture donor requirements","The tax status of implementer is defined, however, any related  exemption status is not formalized (requested but not obtained yet) in accordance with applicable laws and donor requirements","The tax status of implementer is not defined at all.","Obtain and review the tax exemption certificate issued by relevant authority and assess it current validity status."]
[{"$f":"A25+1","v":3},"1.3  Have the adequate segregation of roles and responsibilities been introduced within the governance (governing body) and operating structures (management) to ensure a mechanism for regular checks and balances?","Internal Controls","Process","Yes",4,null,null,"There is a formal governing body (Board of Directors or Trustees) with  defined roles and responsibilities to ensure a mechanism for regular checks and balances. Furthermore, the following conditions are met:\na) The members of governance bodies (including audit committee or equivalent) have the appropriate qualifications;\nb) Governing bodies frequently meet to fulfil their responsibilities; and\nc) Formal conflicts of interest policy is in place and implemented.","There is a formal governing body with  defined roles and responsibilities to ensure a mechanism for regular checks and balances. However, either one of the following is missing:\na) The members of governance bodies have the appropriate qualifications;\nb) Governing bodies frequently meet to fulfil their responsibilities; and\nc) Formal conflicts of interest policy is in place and implemented.","There is a formal governing body, however, the roles and responsibilities of governing body and management are not clearly defined and segregated. ","There is no formal governance structure in place.","Obtain and review the List of governing bodies (e.g. board of director/trustee or parliamentary committee) for governance and oversight of the organization along with:\n- Sample minutes of meeting\n- Frequency of meetings held \n- Reports submitted \n- Terms of reference"]
[4,"1.4 Are the operations planned in a manner that ensure value for money and optimal utilization of the entity’s resources in full compliance with applicable laws, regulation, and procedures?","Internal Controls","People","Yes",4,null,null,"The operations are appropriately planned that ensure value for money and optimal utilization of the entity’s resources in full compliance with applicable laws, regulation, and procedures. This includes:\na) Formal organization structure (organization chart duly approved by competent authority) including specialized functions (i.e. Finance, Procurement, Human Resource etc.); and \nb) Appropriate structure (hierarchy of authority of organization’s functions) and adequate staff (no vacant position).","There is a formal organization structure including specialized functions and have in place adequate staff to achieve functional goals and objectives, however, the structure is not appropriate.","There is an informal (not approved by competent authority) organization structure including informal specialized functions. However, organization structure is not appropriate and the staff are not adequate to achieve overall organizational and functional goals and objectives.","There is no organizational structure at all.","Obtain and review the organogram and evaluate it appropriateness considering the organizational context and industry best practices. "]
[5,"1.5 Are the functional level roles and responsibilities defined, documented and communicated to personnel to ensure a mechanism for proper accountability at all level (including counterparts)?","Internal Controls","Process","Yes",4,null,null,"The functional level roles, responsibilities and accountability  are defined and documented (Article of Association) and communicated to relevant staff to ensure a mechanism for proper accountability at all levels.","The functional level roles and responsibilities are defined, documented and communicated to the relevant personnel, however, these can not ensure a mechanism for proper accountability at all level (some deficiencies are observed).","The functional level roles and responsibilities are defined and documented. However, these:\na) are not communicated to the relevant personnel; and\nb) can not ensure a mechanism for proper accountability at all level.","The functional level roles and responsibilities are not defined at all.","Obtain and review functional role and responsibilities and evaluate it appropriateness considering the organizational context and industry best practices. "]
[6,"1.6 Has the implementer undertaken a robust analysis of the resources (technical, human and other) required to effectively deliver the program goals and objectives related to implementation? ","Value for Money","Process","Yes",4,null,null,"The implementer undertakes a robust analysis of the resources (technical, human and other) required to effectively deliver the program goals and objectives before acceptance of each program/project.","The implementer has undertaken a robust analysis of the resources (technical, human and other) required to effectively deliver the program goals and objectives related to implementation within last 5 years. ","The implementer has undertaken a robust analysis of the resources (technical, human and other) required to effectively deliver the program goals and objectives related to implementation within last 10 years. ","The implementer has not undertaken at all a robust analysis of the resources (technical, human and other) required to effectively deliver the program goals and objectives related to implementation.","Obtain and review assessment and analysis reports. "]
[7,"1.7 Does management understand its responsibility for prevention and detection of fraud and corruption? ","Internal Controls","People","Yes",4,null,null,"Management understands it's responsibilities for prevention and detection of fraud, corruption and non-compliance, and demonstrate the responsibilities including but not limited to:\ni) Setting a tone at the top by demonstrating integrity, objectivity, accountability, openness, honesty and leadership;\nii) Periodically performing a risk assessment with relevant staff to identify the areas of greater intrinsic risk of fraud or corruption;\niii) Monitoring legal requirements and any changes therein and ensuring that operating procedures are designed to meet these requirements.\niv) Instituting and operating appropriate internal control including anti-fraud and corruption policy.\nv) Developing, publishing and applying a Code of Conduct.\nvi) Ensuring employees are properly trained and understand the Code of Conduct. Further, a member of senior management is made responsible for managing financial fraud risk (risk officer).\nvii) Monitoring compliance with the Code of Conduct and acting appropriately to discipline employees who fail to comply with it.\nviii) Engaging legal advisers to assist in monitoring legal requirements and the Code of Conduct.\nix)  Maintaining a register of significant laws and regulations with which the organization has to comply within its particular sector and a record of complaints.","Management understands its responsibilities for prevention and detection of fraud, corruption and non-compliance, however, demonstrated responsibilities do not include one or more of the responsibilities outlined against score 4 of this question. ","Management does not demonstrate most of the requirements outlined against score 4.","Management does not understand its responsibility for prevention and detection of fraud and corruption. ","Discuss with key management and document the management understanding of it's responsibilities for prevention and detection of fraud, corruption and non-compliance."]
[8,"1.8 Is there an established process in place to detect, investigate and resolve potentially significant financial fraud including whistle blowing policy? And has there been any major accountability issue brought out in the audit report of the past three years?","Corruption and Theft","Process","Yes",4,null,null,"The organization has an established process in place to prevent, detect and investigate fraud:\na) Appropriate Governance Structure (audit committee) and a formal policy in place for management of fraud risk;\nb) Fraud risk assessment is carried our on regular basis; \nc) Appropriate prevention techniques including training and communication are in place; \nd) Appropriate detection techniques are established to uncover fraud events when occur.\ne) Appropriate reporting process is in place to ensure potential fraud is addressed appropriately and timely.\n\nNo major accountability issue has been brought out in the audit reports of the past three years.","The organization has an established process in place to prevent, detect and investigate fraud, however, one or more of the component listed against score 4 is/are missing. Further, no major accountability issue has been brought out in the audit reports of the past three years.","The organization does not have an established process in place to prevent, detect and investigate fraud, however, No major accountability issue has been brought out in the audit reports of the past three years.","One or more major accountability issue (ies) has been brought out in the audit reports of the past three years.","Discuss with key management and review relevant documents to confirm that established processes are in place to detect, investigate and resolve potentially significant financial fraud."]
[null,"Average score",null,null,null,{"$f":"IF(ISERROR(AVERAGE(F24:F31)),\"\",AVERAGE(F24:F31))","v":4},{"$f":"COUNTA(F24:F31)","v":8},{"$f":"COUNTIF(F24:F31,\"=N/A\")","v":0}]
[]
[null,"2. INTERNAL CONTROLS"]
[null,"Key Questions","Corresponding IRT Areas","Type","Status","SCORE \n(4-1)",null,null,"Score",null,null,null,"Guidance","Comments"]
[{"$nulls":8},"4 ↔ Meet Expectation","3 ↔ Low Risk","2 ↔ Medium Risk","1 ↔ High Risk"]
[{"$f":"A31+1","v":9},"2.1 Is the internal control framework including clear description of process, process objective, related controls and the process owner etc. defined and documented?","Internal Controls","Process","Yes",4,null,null,"The internal control framework fully comply with applicable laws and regulation and best practice (i.e. includes clear description of process, process objective, related controls and the process owner) is in place and implemented effectively.","The internal control framework fully comply with applicable laws and regulation and best practice (i.e. includes clear description of process, process objective, related controls and the process owner) is in place, however, it is not implemented effectively.","The internal control framework is in place, however, it does not comply either with applicable laws and regulation or international best practice.","There is no internal control framework in place at all.","Obtain and review internal controls framework and evaluate it appropriateness considering the organizational context and industry best practices. "]
[{"$f":"A37+1","v":10},"2.2  Are comprehensive manual of procedures in place, implemented, and reviewed and updated (if required) on regular basis?","Internal Controls","Process","Yes",4,null,null,"The comprehensive manual of procedures (policies and procedures manuals) are in place based on applicable laws and regulation and best practices and the organization is in full compliance with the comprehensive manual of procedures including: \na) Accounting and finance manual (that covers among others budgeting, internal controls, funds flow, auditing, financial reporting areas);\nb) Human resources policies and procedures;\nc) Administrative policies and procedures;\nd) Procurement policies and procedures;\ne) Conflict of interests, fraud and corruption relating policies; and\nf) Sub- offices or sub-recipients management guidelines.","The comprehensive manual of procedures (policies and procedures manual) is in place based on applicable laws and regulation and best practices. However, the organization does not fully complied with these. ","The comprehensive manual of procedures (policies and procedures manual) are in place, however, these do not comply with the requirements of applicable laws and regulation and/or best practices. ","There is no manual of procedures in place at all.","Obtain and review comprehensive manual of procedures and check it conformance with the applicable laws and best practices."]
[{"$f":"A38+1","v":11},"2.3 Are the roles and responsibilities are documented, taking into account the segregation of duties and communicated to relevant staff?","Internal Controls","Process","Yes",4,null,null,"The roles and responsibilities are documented and communicated to respective staff considering the segregation of duties principles including: \na) Each transaction is divided into tasks completed by different individuals in order to increase the chance of detecting unintentional errors and preventing fraud; and\nb) Initiation, authorization, approval of transaction and custody of related asset are performed by different units or individuals as appropriate.","The roles and responsibilities are in place considering the segregation of duties, however, these are not documented and communicated to respective staff.","The role and responsibilities are in place, however, these:\na) are not documented and communicated to respective staff; and\nb) do not consider appropriate segregation of duties.","The roles and responsibilities are not in place at all.","Obtain and review roles and responsibilities of key finance staff and discuss with the relevant staff to confirm that:\na) communicated to respective staff member; and\nb) based on the segregation of duties principle."]
[{"$f":"A39+1","v":12},"2.4 Is there a formal risk assessment process to identify, assess, manage and control critical risk on timely basis in place and implemented?","Internal Controls","Process","Yes",4,null,null,"There is a formal risk assessment process in place to identify, assess, manage and control critical risk on timely basis and same is implemented effectively.","A formal risk assessment process is in place to identify, assess, manage and control critical risk on timely basis, however, it is not implemented effectively. ","A risk assessment process is in place to identify, assess, manage and control critical risk on timely basis, however, it is not formally documented and followed consistently. ","There is no risk assessment process in place at all to identify, assess, manage and control critical risk on timely basis.","Obtain and review relevant documents and discuss with the management to evaluate the appropriateness of risks management process in place."]
[{"$f":"A40+1","v":13},"2.5 Is appropriate assurance arrangement in place to provide reasonable assurance on the appropriateness and effectiveness of internal control and risk management process?","Internal Controls","Process","Yes",4,null,null,"There is appropriate assurance arrangement in place to provide reasonable assurance on the appropriateness and effectiveness of internal control and risk management process i.e. both internal and external auditor provide assurance on internal controls on regular basis.","External auditor is only responsible to provide assurance on the appropriateness and effectiveness of internal control and risk management process.","Internal auditor is only responsible to provide assurance on the appropriateness and effectiveness of internal control and risk management process.","There is no assurance arrangement in place to provide reasonable assurance on the appropriateness and effectiveness of internal control and risk management process","Obtain and review assurance plan for previous three years. "]
[null,"Average score",null,null,null,{"$f":"IF(ISERROR(AVERAGE(F37:F41)),\"\",AVERAGE(F37:F41))","v":4},{"$f":"COUNTA(F37:F41)","v":5},{"$f":"COUNTIF(F37:F41,\"=N/A\")","v":0}]
[]
[null,"3. HUMAN RESOURCES"]
[null,"Key Questions","Corresponding IRT Areas","Type","Status","SCORE \n(4-1)",null,null,"Score",null,null,null,"Guidance","Comments"]
[{"$nulls":8},"4 ↔ Meet Expectation","3 ↔ Low Risk","2 ↔ Medium Risk","1 ↔ High Risk"]
[{"$f":"A41+1","v":14},"3.1 Are there policies and procedures well defined, in line with applicable laws and regulations, including donors’ requirement, in order to govern activities related to human resources?","Internal Controls","Process","Yes",4,null,null,"The formal policies and procedures in place and followed are sufficient and appropriate to govern human resources activities.  \na) Sufficient: Human resources policies and procedures should include but not limited to:  \ni) Adequate structure and staff;\nii) Recruitment process;\niii) Benefits, compensation and leave policies;\niv) Staff accountability and performance evaluation;\nv)  Staff retention and development;\nvi) Payroll process; and\nvii) Codes of Conduct. \nb) Appropriate: The policies and procedures outlined for above mentioned areas are in line with the applicable laws and regulations and best practice. Further, the policies and procedures are approved by competent authority, and amendments or changes are duly approved by competent authority. ","The formal policies and procedures are in place based on applicable laws and regulation and international best practices to govern human resources activities. However, the organization does not fully complied with these. ","The formal policies and procedures are in place to govern human resources activities, however, this does not meet the requirements of applicable laws and regulation and/or best practices in the sector. ","There is no formal policy and procedure in place to govern the human resources activities."]
[{"$f":"A47+1","v":15},"3.2 Have the \"Term of Reference\" including job descriptions of all staff been developed, properly documented and communicated, to ensure that every employee is clear on his/ her role in the organization or function and ensure that most efficient utilization of human resources?","Internal Controls","Process","Yes",4,null,null,"The roles and responsibilities are in place, formally documented and communicated to respective staff (at least key staff), the specified role and responsibilities are appropriate i.e.: \na) Correspond to the position within an organization; \nb) Clearly specifying key activities that contribute to the achievement of functional and organizational objectives; and\nb) Based on the segregation of duties principle.","The roles and responsibilities are in place, formally documented and communicated to respective staff (at least key staff). However, these are not appropriate.","There are roles and responsibilities for each staff (at least key staff), however, these are not formally documented and communicated to respective staff.","There is no specific role and responsibility for each staff."]
[{"$f":"A48+1","v":16},"3.3 Is the employee salary structure comparable with general local comparable wages & salaries and is performance based (considering level of qualification, experience and contribution of individual to achieve overall objectives of an organization)?","Value for Money","Process","Yes",4,null,null,"There is a formal salary structure in place and implemented consistently. The salary structure is:\na) Comparable with relevant national remuneration levels, as provided in national or interagency salary frameworks and remuneration levels in general should be consistent with local market practice for similar jobs in similar organizations;\nb) Performance based (considering level of qualification, experience and contribution of individual to achieve overall objectives of an organization","There is a formal salary structure (including attributes listed against score 4) in place, however, it is not implemented consistently.","There is a formal salary structure in place, however, same is either not Comparable with general local comparable wages & salaries or performance based.","There is no formal salary structure followed in the organization."]
[17,"3.4 Is performance evaluation framework in place including Key Performance Indicator at individual and project level to evaluate the performance of each individual and substantiate the contribution of individuals towards achievement of goals?","Internal Controls","Process","Yes",4,null,null,"Formal performance evaluation framework is in place and implemented consistently to evaluate the performance of each individual and substantiate the contribution of individuals towards achievement of goals. The performance evaluation framework includes:\na) Key Performance Indicator at individual and project level;\nb) Process and procedures for objective setting;\nc) Process and procedures staff for performance evaluation; and\nd) Responsible staff for various stage (review and approval etc.).","A performance evaluation framework is in place and formally documented, however, it is not systematically implemented.","The performance evaluation process is in place, however, same is not formally documented.","There is no performance evaluation process in place at all."]
[18,"3.5 Are there an effective staff retention policies in place, linked with careful performance evaluation process, in order to ensure that critical staff is retained and the organization does not suffer from capacity gaps due to high staff turnover? What has the staff turnover been over the past 3 years, particularly amongst the finance staff?","Value for Money","Process","Yes",4,null,null,"Staff retention policy is in place, formally documented and approved by competent authority in order to ensure that critical staff is retained and the organization does not suffer from capacity gaps due to high staff turnover and the policy is effective i.e. linked with careful performance evaluation process.","Staff retention policy is in place, formally documented and approved by competent authority, however, it is not effective to  ensure that critical staff is retained and the organization does not suffer from capacity gaps due to high staff turnover.","There is a staff retention policy, however, it is not formally documented and approved by competent authority.","There is no staff retention policy at all."]
[19,"3.6 Is an assessment of the training need regularly carried out to identify any development opportunities for the personnel in order to enable an adequate planning of development plan, together with an adequate budget allocation?  ","Value for Money","Process","Yes",4,null,null,"An assessment of the training need is regularly carried out to identify any development opportunities for the personnel in order to enable an adequate planning of development plan, together with an adequate budget allocation.","Formal training need assessment is carried out, however, it is not carried out on a regular basis (at least once a year).","Informal training need assessment is carried out (it is not formally documented and followed).","Training need assessment is not carried out at all."]
[20,"3.7 Have Sufficient and appropriate controls been implemented to ensure that payrolls are accurately prepared on the basis of personnel records and appropriate adjustments/ deductions are made in accordance with organization’s policies and procedures and requirements of applicable taxation and other laws?","Internal Controls","Process","Yes",4,null,null,"Human resources function is responsible for payroll preparation and sufficient and appropriate controls are in place to ensure that: \na) Payrolls are accurately prepared on the basis of personnel records;\nb) Appropriate adjustments/ deductions are made in accordance with organization’s policies and procedures and requirements of applicable taxation and other laws; and\nc) Approved by competent authority.","Human resources function is responsible for payroll preparation. Further, payrolls are accurately prepared on the basis of personnel records and appropriate adjustments/ deductions are made in accordance with organization’s policies and procedures and requirements of applicable taxation and other laws, however, payroll is not approved by competent authority.","Human resources function is responsible for payroll preparation. However, payroll is not approved by competent authority and either:\na) Payrolls are not accurately prepared on the basis of personnel records; and/or\nb) Appropriate adjustments/ deductions are not made in accordance with organization’s policies and procedures requirements of applicable taxation and other laws.","Human resources function is not responsible for the preparation of payroll at all."]
[21,"3.8 Are written policies and standards in place for ethical behavior (including guidance on “conflict of interest”,  “related party transactions” and whistle-blowing) that are provided to all staff members and training provided on standards for ethical behavior to all employees?","Internal Controls","Process","Yes",4,null,null,"Written policies and standards are in place for ethical behavior (including guidance on “conflict of interest”,  “related party transactions” and whistle-blowing) that are:\na)  Communicated to all staff members and training provided on standards for ethical behavior to all employees; and\nb) Fully complied with.","Written policies and standards are in place for ethical behavior (including guidance on “conflict of interest”,  “related party transactions” and whistle-blowing) that are communicated to all staff members and training provided on standards for ethical behavior to all employees, however these are not fully complied with.","Policies and standards in place for ethical behavior (including guidance on “conflict of interest”,  “related party transactions” and whistle-blowing), however, these are not formally documented and communicated to the staff.","There is not any  policy and standard in place for ethical behavior (including guidance on “conflict of interest”,  “related party transactions” and whistle-blowing)."]
[null,"Average score",null,null,null,{"$f":"IF(ISERROR(AVERAGE(F47:F54)),\"\",AVERAGE(F47:F54))","v":4},{"$f":"COUNTA(F47:F54)","v":8},{"$f":"COUNTIF(F47:F54,\"=N/A\")","v":0}]
[]
[null,"4. PLANNING, BUDGETING AND FUNDS FLOW MANAGEMENT"]
[null,"Key Questions","Corresponding IRT Areas","Type","Status","SCORE \n(4-1)",null,null,"Score",null,null,null,"Guidance","Comments"]
[{"$nulls":8},"4 ↔ Meet Expectation","3 ↔ Low Risk","2 ↔ Medium Risk","1 ↔ High Risk"]
[{"$f":"A54+1","v":22},"4.1 Is there formal and approved budgeting guidelines (either separate document or as part of other procedures manual) in place and implemented? ","Value for Money","Process","Yes",4,null,null,"Formal and approved planning and budgeting guidelines are in place and followed consistently. The guidelines set out the planning and budgeting cycle and processes including procedures relating to:\na) The planning of activities, collection of information from the budget holders,\nb) Preparation of the plan/budgets,\nc) Involvement of key staff along with their respective role and responsibilities; \nd) Involvement of the technical and management staff;  \ne) Approval of plan/budget (and re-allocation if any); and\nf) Control and monitoring of the budget.","There are formal and approved planning and budgeting guidelines in place. Nevertheless, these guidelines are either not appropriate (e.g. they do not include the required elements to obtain a score of 4), or they are not applied consistently.","There are processes or procedures in place for planning and budgeting relating activities, however, these are not formally documented and approved by competent authority.","There is no process or procedures in place for planning and budgeting relating activities.","Please summarize the planning and budgeting process being followed. Further, obtain and review the sample annual budget ( out of last three years budgets) and check the compliance with related policies and guidelines."]
[{"$f":"A60+1","v":23},"4.2 Does the plan and budget include programmatic and financial targets and include all significant activities in sufficient detail to provide a meaningful tool for monitoring subsequent performance?","Value for Money","Process","Yes",4,null,null,"The Implementer's  plan and budget include programmatic and financial targets and include all significant activities in sufficient detail (i.e. source of funds, input, responsible person/organization, timeframe, expected outputs, unit cost and total budget for each activity).","The Implementer's  plan and budget include programmatic and financial targets, however, it does not include all significant activities in sufficient detail (i.e. sources of funds, input, responsible person/organization, timeframe, expected outputs, outcome to contribute to, unit cost and total budget for each activity).","There is a formal plan and budget, however, it only includes financial targets (no programmatic targets are specified in the plan and budget). ","There is no formal plan and budget in place at all."]
[{"$f":"A61+1","v":24},"4.3 Are all operational activities adequately planned and coordinated by all implementing partners/functions, in order to ensure that programs are implemented in an efficient and coordinated manner?","Value for Money","Process","Yes",4,null,null,"A bottom-up approach is followed for the planning and coordination of operational activities amongst all implementing partners/function. i.e. budget is determined by at operational level by respective budget holder and consolidated into overall organizational budget. ","A top-down approach is followed for the planning and coordination of operational activities amongst all implementing partners/function i.e. activities are plan and budget at organizational level and cascade down to operational level for implementation.","Operational activities are planned and coordinated amongst all implementing partners/function, however, same are not documented.","Operational activities are not planned and coordinated amongst all implementing partners/function i.e. budget does not specify the partners/function responsible for each activities. "]
[{"$f":"A62+1","v":25},"4.4 Are there adequate procedures and controls in place to authorize budget changes?","Internal Controls","Process","Yes",4,null,null,"There formal procedures and controls are in place to authorize and approve budget revision or changes that are in line with the applicable laws and regulation and the Global Fund requirements.","There are formal procedures and controls in place to authorize and approve budget revision or change. However, they do not satisfy the Global Fund’s requirements..","There are procedures and controls in place to authorize and approve budget revision or change. However, these are not documented and approved by competent authority.","There is no procedure and control in place to authorize and approve budget revision or change at all."]
[{"$f":"A63+1","v":26},"4.5 Is there any system or mechanism in place to monitor and control the budget? ","Value for Money","System","Yes",4,null,null,"The Financial Management Information System (Budget Management Module) support effective budget management including:\na) Automatic budget upload and maintain various version of budget; and\nb) Warning budget control at activity level and blocking budget control at project/program level.","The Financial Management Information System include budget management module that support the automatic budget upload, however, it only support budget control at project/program level.","Automatic budget monitoring system is not in place , however, the budget monitoring is carried out manually by responsible person (budget holder).","There is no mechanism in place to monitor the budget."]
[{"$f":"A64+1","v":27},"4.6 Is there any budget review process in place and implemented? ","Value for Money","Process","Yes",4,null,null,"A review of budget vs actual expenditure is carried out by the management for each program on monthly basis  that result in a documented action plan.","A review of budget vs actual expenditure is carried out for each program on quarterly basis and at the time of reporting that result in a documented action plan.","A review of budget vs actual expenditure is carried out for each program:\na) on adhoc basis or at the time of reporting only; and/or\nb) documented action plan for follow up actions are not prepared.","A review of budget vs actual expenditure is not carried out in the organization.","Please summarize budget monitoring process in place. Further, obtain and review the outcome of at least 3 budget Vs Actual review carried out current/last year."]
[null,"Average score",null,null,null,{"$f":"IF(ISERROR(AVERAGE(F60:F65)),\"\",AVERAGE(F60:F65))","v":4},{"$f":"COUNTA(F60:F65)","v":6},{"$f":"COUNTIF(F60:F65,\"=N/A\")","v":0}]
[]
[null,"5. ACCOUNTING AND RECORD KEEPING"]
[null,"Key Questions","Corresponding IRT Areas","Type","Status","SCORE \n(4-1)",null,null,"Score",null,null,null,"Guidance","Comments"]
[{"$nulls":8},"4 ↔ Meet Expectation","3 ↔ Low Risk","2 ↔ Medium Risk","1 ↔ High Risk"]
[{"$f":"A65+1","v":28},"5.1 Does the implementer have a FMIS in place? Is this system sufficiently robust to ensure both an efficient control of the use and accountability of funds and assets, and that reliable accounting records are maintained?","Accounting and Financial Reporting","System","Yes",4,null,null,"The organization uses an ERP system for financial management that includes:\na) General Features: \n● Provides a web-based environment that enables the efficient delivery of information to all stakeholders\n● Ability to integrate with third party applications to provide an enterprise-wide solution\n● Robust, customizable and easy to use, data entry screens are user definable and user friendly\n● Supports multi-currency processing and multiple user access\n● It has built-in validation checks which help reduce human error\nb) General Ledger (including Account Payable and Account Receivable sub-ledgers):\n● Sub-legers for account payable and account receivable\n● Accounting journal adjustments for current and previous periods\n● Month-end closure capability and automatic re-evaluation of open balances (monthly or quarterly)\n● FX management and Tax Management\n● Automatic reconciliation of AP and AR transactions with GL\n● Integration with Cash Management\n● Reporting capability (Aging balance, Open invoices / receivables…)\n● Supplier and Customer Master Data Management (shared with Procurement module\n● Provides audit trails and comprehensive user access profiles in order that all business processes are secure\nc) Project Management:\n● Supports multi-currency processing and multiple user access","The Implementer uses an ERP for financial management, however, this does not either have project management module or does not include the general features outlined against score 4.","The implementer uses an accounting software for just recording of financial transaction that does not include all the feature outlined against score 4.","There is no FMIS in place at all.","Please perform and document the walkthrough of the system and outline the key strengths and weakness of the FMIS."]
[{"$f":"A71+1","v":29},"5.2 Is there appropriate safeguards in place to ensure the accessibility, confidentiality, integrity and availability of the financial management system and data?","Accounting and Financial Reporting","System","Yes",4,null,null,"There are appropriate safeguards (physical/system and application controls) in place to ensure the accessibility, confidentiality, integrity and availability of the financial management system and data:\na) Physical Controls: These include but not limited to keypad device, card reader, biometric used to gain entry to a physical location.\nb) Application Controls: These include but not limited to access right, password and IDs, file attributes, device authorization and system access log controls etc.","There are adequate application controls/safeguards (access right, password and IDs, file attributes, device authorization and system access log controls etc.) to access the financial management information system, however, physical/system control are inadequate.","There are adequate physical/system controls/safeguards (keypad device, card reader, biometric) to gain entry to a physical location or computer system, however, application control are inadequate.","There are no safeguards in place at all to ensure the accessibility, confidentiality, integrity and availability of the financial management system and data?"]
[30,"5.3 Does the implementer have a formal policy and procedures in place to carry out regular back-ups (kept off the premises)?","Accounting and Financial Reporting","System","Yes",4,null,null,"The implementer has  a formal policy and procedures in place to carry out regular back-ups, data back-ups are carried out on regular basis and data back-ups are kept off the premises.","There is formal policy and procedures in place and the data back is carried out regular basis, however, data back is not kept off site.","There is no formal policy and procedures to carry out regular back-ups, however, data back up is maintained on adhoc basis.","There is no formal policy and procedures to carry out regular back-ups and no data back is maintained."]
[31,"5.4 Does the implementer have adequate structure and staff possessing appropriate skills and experience to perform the accounting and finance function? ","Accounting and Financial Reporting","People","Yes",4,null,null,"The implementer has adequate structure and staff possessing appropriate skills and experience to perform the accounting and finance function:\na) Adequate structure: Appropriate segregation of duties and reporting lines.\nb) Adequate staff: Sufficient number of finance staff depending on the size of the organization, the complexity of the operations, financial volume and the available budget etc.  \nc) Appropriate skills and experience: Relevant qualification and experience for the respective position.","The implementer has adequate staff possessing appropriate skills and experience to perform the accounting and finance function, however, the structure of finance function is not appropriate. ","The implementer has adequate finance staff, however, the structure of finance function and skills and experience are not appropriate.","The implementer does not have adequate structure and staff possessing appropriate skills and experience to perform the accounting and finance function.","Please document the function analysis and attached the organogram of finance function."]
[32,"5.5 Are standardized policies and procedures developed and implemented to ensure efficient, transparent and robust financial management?","Accounting and Financial Reporting","Process","Yes",4,null,null,"The Implementer has standardized policies and procedures which are sufficient and appropriate considering the operational context:\na) Sufficient: It includes but not limited to:  \ni) Accounting principles, policies and basis;\nii) Structure, roles and responsibilities of finance functions;\niii) Process and workflow (including use of FMIS where applicable) relating to planning, budgeting, receipt, payment, accounting/recording and reporting;\niv) Internal controls including scheme of delegation/authority matrix and segregation of duties;\nv)  Chart of Accounts;\nvi) Payroll management;\nvii) Petty Cash and Bank Account Management (including authorized signatories); and\nviii) Financial management of field offices (if applicable)\nb) Appropriate: The policies and procedures outlined for above mentioned areas are in line with the applicable laws and regulations and international standards including best practices. Further, the policies and procedures are approved by competent authority, and amendments or changes are duly approved by competent authority. ","The Implementer has standardized policies and procedures which are sufficient but not appropriate considering the operational context. ","The Implementer has standardized policies and procedures. However, it neither sufficient and nor appropriate to ensure efficient, transparent and robust financial management. \n\n","The Implementer does not have standardized policies and procedures to ensure efficient, transparent and robust financial management?","Please summarize the key features of the Financial Management Manual and outline the key deficiencies, if any. \n\nFurther, please perform the compliance testing and attached the copy of Financial Management Manual."]
[33,"5.6 Does the implementers have a formal chart of accounts duly approved by competent authority that accurately reflects categories of income, expenditures, assets and liabilities. Further, whether the chart of accounts is flexible enough to accommodate additional requirements for the creation of new codes (if required).","Accounting and Financial Reporting","Process","Yes",4,null,null,"The implementer has a formal chart of accounts duly approved by competent authority that:\na) accurately reflects categories of income, expenditures, assets and liabilities; and\nb) is flexible enough to accommodate additional requirements for the creation of new codes (if required).","The implementer has a formal chart of accounts duly approved by competent authority that accurately reflects categories of income, expenditures, assets and liabilities, however, chart of account is not flexible enough to accommodate additional requirements for the creation of new codes (if required).","The implementer has a formal chart of accounts, however, the chart of account is either:\na) not duly approved by competent authority; and/or\nb) not accurately reflect categories of income, expenditures, assets and liabilities.","The implementer does not have a formal chart of accounts.","Please attached the chart of account…"]
[34,"5.7 Are there adequate controls in place to ensure that payments are reasonable, deductible from budgetary allocations, as well as sufficiently backed by adequate supporting documentation.","Internal Controls","Process","Yes",4,null,null,"Adequate controls are in place to ensure that payments are reasonable, deductible from budgetary allocations, as well as sufficiently backed by adequate supporting documentation:\na) Proper scheme of delegation/authorization matrix; and\nb) Appropriate segregation of duties i.e. initiation, authorization, approval of transaction and custody of related asset should be performed by different units or individuals.","Controls in place to ensure that payments are reasonable, deductible from budgetary allocations, as well as sufficiently backed by adequate supporting documentation are not adequate due to:\na) Lack of proper scheme of delegation/authorization matrix; or\nb) Inappropriate segregation of duties.","Controls in place to ensure that payments are reasonable, deductible from budgetary allocations, as well as sufficiently backed by adequate supporting documentation are not adequate due to:\na) Lack of proper scheme of delegation/authorization matrix; and\nb) Inappropriate segregation of duties.","There are no control in place over the payment process.","Please document the payment process and perform the test of controls for at least 5 transactions, consideration should be give to:\n- Timely payment of invoices and tracking of receivables - e.g. VAT recoveries; voucher schemes etc.;\n- Checking accuracy of calculations;\n- Comparing budgets and/or budget limits to the actual costs;\n- Checking authenticity of invoices and supporting documents including a supporting matrix and payment checklist;\n- Stamping of all paid invoices  as “PAID” to avoid double dipping;\n- Comparison of invoice quantities, prices and terms with those indicated on the purchase order/contract and with records of goods actually received ;\n- Advance management including the system for tracking of advances;\n- Travel and subsistence; and\n- Maintaining a reliable contract monitoring system that prevents over/underpayment."]
[{"$f":"A77+1","v":35},"5.8 Are adequate controls in place over payroll processing?","Internal Controls","Process","Yes",4,null,null,"The controls in place over payroll processing are adequate including:\na) Adequate segregation of duties in preparation and payment of payroll (payroll should be prepared by Human Resource and paid by the Finance Function);\nb) Payroll is prepared based on appropriate supporting documents (e.g. contract, time sheets and relevant laws and regulations) and should be approved by competent authority;\nc) Procedures to ensure that payroll transactions are posted accurately and in the proper accounting period; and\nd) Procedures for payment reconciliations including clear explanations for changes in gross pay between one month and another ","The controls in place over payroll processing include all those outlined against score 4 except (d) i.e. procedures for payment reconciliations including clear explanations for changes in gross pay between one month and another","The controls in place over payroll processing include (a) and (c.) while missing (b) and (d).","The payroll processing is missing all the key controls outlined against score 4."]
[{"$f":"A78+1","v":36},"5.9 Are the financial transactions recordered in the accounting system from source documents on timely basis?","Accounting and Financial Reporting","Process","Yes",4,null,null,"Process and workflow are embedded in the FMIS (to the extent possible) to record financial transaction in real time based on the source document.","Financial transactions are recordered (either in FMIS or manually) from source documents in a batch on daily basis.","Financial transactions are recordered (either in FMIS or manually) from source documents in a batch on weekly basis.","Financial transactions are not recordered (either in FMIS or manually) from source documents."]
[37,"5.10 Does the implementer have comprehensive policies and procedures on retention of documents and records based on applicable laws and regulations?","Accounting and Financial Reporting","Process","Yes",4,null,null,"The implementer has comprehensive policies and procedures in place relative to the retention of documents and records, which are based on applicable laws and regulations as well as donors’ requirements. Furthermore, all key relevant documents such as contracts, financial reports, bank documents, business registration and licenses are kept in a safe place.","The implementer has comprehensive policies and procedures in place relative to the retention of documents and records based on applicable laws and regulations. Nevertheless, they are not implemented in a consistent manner or key documents are not kept in a safe place.","The implementer has comprehensive policies and procedures in place on the retention of documents, however, that is not in line with the applicable laws and regulations and donor's requirements.","The implementer does not retain the supporting document for financial transaction for more than one financial year.","Please summarize the key features of the policies and procedures on retention of documents and outline the key deficiencies, if any."]
[null,"Average score",null,null,null,{"$f":"IF(ISERROR(AVERAGE(F71:F80)),\"\",AVERAGE(F71:F80))","v":4},{"$f":"COUNTA(F71:F80)","v":10},{"$f":"COUNTIF(F71:F80,\"=N/A\")","v":0}]
[]
[null,"6. PROCUREMENT MANAGEMENT"]
[null,"Key Questions","Corresponding IRT Areas","Type","Status","SCORE \n(4-1)",null,null,"Score",null,null,null,"Guidance","Comments"]
[{"$nulls":8},"4 ↔ Meet Expectation","3 ↔ Low Risk","2 ↔ Medium Risk","1 ↔ High Risk"]
[{"$f":"A80+1","v":38},"6.1 Are adequate structure and staff possessing appropriate skills and experience in place to manage the procurement management function?","Value for Money","People","Yes",4,null,null,"The implementer has adequate structure and staff possessing appropriate skills and experience to perform the procurement management function: \na) Adequate structure: Appropriate segregation of duties and reporting lines.\nb) Adequate staff: Sufficient number of procurement staff depending on the size of the organization, the complexity of the operations and transaction volume etc. \nc) Appropriate skills and experience: Relevant qualification and experience for the respective position.","The implementer has adequate staff possessing appropriate skills and experience to perform the procurement management function, however, the structure of the procurement management function is not appropriate. ","The implementer has adequate finance staff, however, the structure of the procurement management function and skills and experience are not  appropriate.","The implementer does not have adequate structure and staff possessing appropriate skills and experience to perform the procurement management function.","Please document the function analysis and attached the organogram of procurement function."]
[{"$f":"A86+1","v":39},"6.2 Does the Financial Management Information System support procurement management?","Value for Money","System","Yes",4,null,null,"The procurement module (Financial Management Information System) is adequate to effectively manage the procurement related activities including:\na) Commitment accounting to impact budget and reporting;\nb) Capability to manage approval hierarchy (work flow embedded in the system) including purchase requisition;\nc) Automatic control between PO, receipt and invoice; \nd) Quality of Supplier master data (Data cleansing prior to the system implementation); and\nf) Contract Management Module to manage contracts implementation.","The Financial Management Information System support the procurement management and have all the feature outlined against score 4 except:\na) It does not support the automatic work flow (workflow processes are not embedded in the system); and/or\nb) It does not support contract management.","The implementer uses an accounting software for just PO, receipts and invoicing that does not include all the feature outlined against score 4.","There is no procurement management system at all (the procurement is managed manually)."]
[{"$f":"A87+1","v":40},"6.3 Are comprehensive procurement policies and procedures in place providing guidelines for procurement of goods, works and services?","Internal Controls","Process","Yes",4,null,null,"The Implementer has comprehensive procurement policies and procedures in place providing guidelines for procurement of goods, works and services, The policies and procedures are  sufficient and appropriate within operational context to ensure an open and transparent procurement process:\na) Sufficient: The procurement policies and procedures should include but not limited to the: \ni) Structure, roles and responsibilities of procurement function;\nii) Various procurement methods taking into account estimated value, potential sources, nature of goods, works or services required and circumstances surrounding procurement such as emergency need etc.;\niii) Process and workflow (including use of Information System where applicable) relating to each procurement method including various form or documents used;\niv) Standardized bidding documents and contracts (various type) to ensure terms and conditions of the contracts are developed in a manner that best secure the interest of the entity and ensure appropriate utilization of funds;\nv) Guidance on establishment and working of procurement committee and tender committees; \nvi) Effective anti-corruption regulations to ensure adequate accountability and control over procurement transactions; \nvii) An adequate dispute resolution mechanism; and\nviii) Contract management procedures and conflict of interest or non-disclosure agreement.\nb) Appropriate: The comprehensive procurement policies and procedures are in line with the applicable laws and regulations and international standards including best practices. Further, the policies and procedures are approved by competent authority, and amendments or changes are duly approved by competent authority. ","The Implementer has procurement policies and procedures which are sufficient but not appropriate considering the operational context to  ensure an open and transparent procurement process.","The Implementer procurement policies and procedures. However, these are neither sufficient and nor appropriate to ensure an open and transparent procurement process.\n","The Implementer does not have procurement policies and procedures in place providing guidelines for procurement of goods, works and services.","Please summarize the key features of \"Procurement Policies and Procedures\" and outline the key deficiencies, if any. \n\nFurther, please perform the compliance testing (at least 5 transaction for each major type of procurement) and attached the copy of Procurement Policy and Procedures Manual."]
[{"$f":"A88+1","v":41},"6.4 Are adequate controls including internal audit systems and independent procurement oversight committee in place to ensure that procurement transactions are undertaken in accordance with the procurement policies and procedures? ","Value for Money","Process","Yes",4,null,null,"Adequate controls are in place to ensure that procurement transactions are undertaken in accordance with the procurement policies and procedures and financial resources are effectively utilized to obtain best value for money. The controls include but not limited to:\na) There should be a formal procurement committee having adequate representation from relevant functions including Procurement, Finance and requesting function. the procurement committee should be responsible for oversight of procurement process and bid evaluation. The members of committee should be nominated by the competent authority with time-bound membership depending on the activities. \nb) Procurement activities are sufficiently covered by internal audit function; and\nc) Independent procurement oversight committee is established to review the procurement exceeding specific threshold.","Controls are in place to ensure that procurement transactions are undertaken in accordance with the procurement policies and procedures and financial resources are effectively utilized to obtain best value for money. However, there is no independent procurement oversight committee to review the procurement exceeding specific threshold.","Controls are in place to ensure that procurement transactions are undertaken in accordance with the procurement policies and procedures and financial resources are effectively utilized to obtain best value for money. However, these controls are not adequate:\na) Regular review of procurement activities is not carried out by internal audit function; and\nb) Independent procurement oversight committee is not established to review the procurement exceeding specific threshold.","There is no control in place to ensure that procurement transactions are undertaken in accordance with the procurement policies and procedures and to obtain best value for money. "]
[{"$f":"A89+1","v":42},"6.5 Has a mechanism been established to provide detailed guidelines to manage contract and to quickly identify any inconsistencies which might result in loss of resources?","Value for Money","Process","Yes",4,null,null,"A mechanism is in place to provide detailed guidelines for contract administration and contract management including:\na) List of key documents required to maintain;\nb) Regular review of compliance with contract terms and conditions is carried out by the personnel with appropriate authority; and\nc) Recording and tracking of all the financial commitment and financial obligations.","A mechanism is in place to provide guidelines for contract administration and contract management, however, it is missing one of the following three conditions: \na) Specify list of key documents required to maintain;\nb) Require regular review of compliance with contract terms and conditions is carried out by the personnel with appropriate authority; and/or\nc) Require recording and tracking of all the financial commitment and financial obligations.","There is a mechanism in place for contract administration and contract management, however, it is neither formally documented nor implemented.","There is no mechanism in place for contract administration and contract management.","Please document the contract administration and check it's compliance."]
[null,"Average score",null,null,null,{"$f":"IF(ISERROR(AVERAGE(F86:F90)),\"\",AVERAGE(F86:F90))","v":4},{"$f":"COUNTA(F86:F90)","v":5},{"$f":"COUNTIF(F86:F90,\"=N/A\")","v":0}]
[]
[null,"7. TREASURY MANAGEMENT"]
[null,"Key Questions","Corresponding IRT Areas","Type","Status","SCORE \n(4-1)",null,null,"Score",null,null,null,"Guidance","Comments"]
[{"$nulls":8},"4 ↔ Meet Expectation","3 ↔ Low Risk","2 ↔ Medium Risk","1 ↔ High Risk"]
[{"$f":"A90+1","v":43},"7.1 Are adequate structure and staff possessing appropriate skills and experience in place to manage the treasury management function?","Value for Money","People","Yes",4,null,null,"The implementer has adequate structure and staff possessing appropriate skills and experience to perform the treasury management function: \na) Adequate structure: Appropriate segregation of duties and reporting lines.\nb) Adequate staff: Sufficient number of finance staff depending on the size of the organization, the complexity of the operations and transaction volume etc. \nc) Appropriate skills and experience: Relevant qualification and experience for the respective position.","The implementer has adequate staff possessing appropriate skills and experience to perform the treasury management function, however, the structure of the procurement management function is not appropriate. ","The implementer has adequate finance staff, however, the structure of the treasury management function and skills and experience of related staff are not  appropriate.","The implementer does not have adequate structure and staff possessing appropriate skills and experience to perform the treasury management function.","Please document the function analysis and attached the organogram of treasury function."]
[{"$f":"A96+1","v":44},"7.2 Is there adequate system (Financial Management Information System-Cash Management Module) in place to effectively manage the treasury function of the organization?","Flow of Fund Arrangement","System","No",4,null,null,"The Financial Management Information System (Cash Management Module) is adequate for effective treasury management including:\na) Automated integration with bank & generation of payment file;\nb) support multi-currency processing for any number of currencies;\nc) Automated integration of bank statement and automatic bank reconciliation; and\nd) Capability to report cash balance and cash forecast (through ageing debtor and creditor report).","The Financial Management Information System (Cash Management Module) support the treasury management, however, it does not support:\na) Automated integration with bank & generation of payment file; and\nc) Automated integration of bank statement and automatic bank reconciliation.","The Financial Management Information System (Cash Management Module) only support the recoding of cash receipt and payments. It does not support any of the features outlined against score 4. ","The Financial Management Information System does not support the cash management at all (cash is managed manually without the use of any information system)."]
[45,"7.3 Are the comprehensive policies and procedures in place, based on applicable laws and regulation including donor’s requirement, to provide guidelines for treasury management?","Internal Controls","Process","Yes",4,null,null,"The Implementer has comprehensive policies and procedures in place providing guidelines for treasury management that  are sufficient and appropriate within operational context to ensure effective treasury management: \na) Sufficient: The policies and procedures should include but not limited to: \ni) Structure, roles and responsibilities of staff responsible for treasury management; \nii) Bank account management including opening, managing and closing of bank account; and\niii) Petty cash management including setting up petty cash account, management of petty cash and closure of petty cash etc.\nb) Appropriate: The comprehensive treasury management policies and procedures are in line with the applicable laws and regulations, best practices and the donor requirements. Further, the policies and procedures are approved by competent authority, and amendments or changes are duly approved by competent authority. ","The Implementer has policies and procedures that are sufficient but not appropriate considering the operational context to ensure effective treasury management open and transparent procurement process.","The Implementer has policies and procedures. However, these are neither sufficient and nor appropriate to ensure effective treasury management.\n","The Implementer does not have policies and procedures in place providing guidelines for effective treasury management.","Please summarize the key features of the Policies and Procedures relating to treasury management and outline the key deficiencies, if any. \n\nFurther, please perform the compliance testing and attached the copy of Financial Management Manual."]
[46,"7.4 Is the funds flow arrangement adequate for donor funded projects to ensure transparency and efficient budget utilization?","Flow of Fund Arrangement","Process","Yes",4,null,null,"The funds flow arrangement in place is adequate to ensure transparency and efficient budget utilization including:\na) Formal procedures and process are in place regarding the flow of funds from donor (the Global funds) to the implementer to the sub-office or sub-recipients and supplier or contractors along with expected timelines;\nb) A dedicated bank account is used for the each grant at implementer and sub-office or sub-recipient levels\nc) The flow of funds from implementer to the sub-office or sub-recipients and supplier or contractors does not take more than 2 weeks (10 working days);\nd) Effective and efficient mode is used for the transfer of funds  to the sub-office or sub-recipients and supplier or contractors (formal banking channel or mobile money etc.); and\ne) Mechanism in place to ensure that funds disbursed reaches the intended beneficiary.","Formal procedures and process are not in place regarding the flow of funds from donor (the Global funds) to the implementer to the sub-office or sub-recipients and supplier or contractors along with expected timelines, however, remaining elements (listed against score 4) of adequate funds flow arrangement are in place.","Formal procedures and process are not in place regarding the flow of funds from donor (the Global funds) to the implementer to the sub-office or sub-recipients and supplier or contractors along with expected timelines. Further, the funds flow arrangement in place is inadequate to ensure transparency and efficient budget utilization i.e.: \na) The flow of funds from implementer to the sub-office or sub-recipients and supplier or contractors takes more than 2 weeks (10 working days);\nb) Mode used for the transfer of funds  to the sub-office or sub-recipients and supplier or contractors is not effective or efficient (cash transportation, cash payment or use of informal banking channel etc.); and/or\nc) There is no mechanism in place to ensure that funds disbursed reaches the intended beneficiary.","There is no funds flow mechanism in place at all.","Please document the funds flow mechanism in place and evaluate the appropriateness."]
[47,"7.5 Are bank and cash reconciliations regularly performed  and approved by the appropriate  staff?","Internal Controls","Process","Yes",4,null,null,"Bank and cash reconciliations are regularly performed (on a monthly basis) and duly approved by the competent authority.","Bank and cash reconciliations are regularly performed (on a monthly basis), however, same are not approved by the competent authority.","Bank and cash reconciliations are performed, however, these are not performed on regular basis (only adhoc reconciliation are performed).","Bank and cash reconciliation are not performed by implementer at all.","Obtain and review the cash and bank reconciliation on sample basis."]
[48,"7.6 Are adequate controls in place over bank account management to mitigate risk of errors and fraud?","Internal Controls","Process","Yes",4,null,null,"Controls in place over bank account management are adequate to mitigate risk of errors and fraud including:\na) Criteria for identification and selection of bank including financial stability, coverage of bank, cost of services, accessibility to cash and creditability of the bank etc.;\nb) At least two bank signatories which should be appointed by competent authority (promptly excluded and notify to the relevant stakeholder at the end of office term or removal from authorized signatories);\nc) Formal authorization for opening and closing of bank account; and\nd) Payment through checks: only be made where electronic banking is not available with the following controls:\n→ The check book must be stored in the safe, the custodian (who should not be a signatory) of check books must diligently check to ensure the completeness of information in the check book,\n→ All checks must be pre-numbered and only one check book per bank account should be in use at any one time;\n→ Monitoring of check books, inter-alia, should be included in an accountable-documents register.\n→ All checks must be signed by at least two authorized signatories and open or bearer checks should not be issued.\n→ Checks should be delivered by post depending on the reliability of postal services or by custodian to the authorized individual and acknowledgment is obtained.\n→ Cancelled/stopped checks should be marked cancelled/stopped and must be retained for audit purposes.\ne) Bank Transfers:  The following controls should be in place for making payments via bank transfer:\n→ A pre-printed and renumbered form should be used;\n→ There should be a scheme of delegation for bank transfers; and\n→ The transfer form should be kept in a safe.","Controls are in place over bank account management, however these are not adequate (missing one or more of the requirements outlined against score 4) to mitigate risk of errors and fraud.","Controls are in place over bank account management, however these are significant deficiencies  in the controls (missing most of the requirements outlined against score 4) to mitigate risk of errors and fraud.","There is no controls over bank account management to mitigate risk of errors and fraud.","Please document the controls over the bank account management and evaluate the appropriateness."]
[49,"7.7 Are adequate controls in place over petty cash management to mitigate risk of embezzlement?","Internal Controls","Process","Yes",4,null,null,"Controls in place over petty cash management are adequate to the mitigate risk of embezzlement including:\na) Petty cash should only be set up after the approval of a competent authority with specific petty cash limit and petty cash payment limit;\nb) The petty cash must be kept in a safe (having double lock) in a separate lockable room;\nc) A petty cash book must be maintained by the petty cash custodian and all transactions should be recorded in the petty cash book when they occur;\nd) A petty cash replenishment request should be prepared by the cashier when the balance falls to a predetermined level. The request must be supported by an up-to-date cash reconciliation and submitted to the competent authority for approval in accordance with the scheme of delegation;\ne) Cash should be withdrawn by the relevant staff using usual procedures and cash should be put in the safe and recorded on the cash top up request; and\nf) All standard payment procedures (initiation, authorization, approval, payment and recording based on scheme of delegation) must be followed for petty cash payments.","Controls are in place over petty cash management, however these are not adequate (missing one or more of the requirements outlined against score 4) to mitigate risk of embezzlement.","Controls are in place over bank account management, however these are significant deficiencies  in the controls (missing most of the requirements outlined against score 4) to mitigate risk of embezzlement.","There is no controls over petty cash management to mitigate the risk of embezzlement.","Please document the controls over the petty cash management and evaluate the appropriateness."]
[50,"7.8 Is there any formal policy and procedures in place for management of foreign currency exchange risks?","Flow of Fund Arrangement","Process","Yes",4,null,null,"Adequate and appropriate policy and procedures are in place for the management of foreign currency exchange risks:\na) Adequate: The policy and procedures should cover:\ni) Key definitions (spot rate, average rate, currency conversion, currency translation etc.);\nii) Key foreign exchange risks to which the organization is exposed and related mitigation measures;\niii) Clear specification of source for using exchange rate (country’s central/national bank or other official sources);\niv) Procedures for applying exchange rate (254. Actual expenditures incurred in a currency other than the grant currency should ideally be translated into the grant currency using the spot rate applicable on the day of each transaction. If the use of daily rates is not practical, the average exchange rate (monthly or quarterly) for the reporting period should be used); and\nv) Reporting of exchange gains / losses.\nb) Appropriate: The policies and procedures for management of foreign exchange risks are in line with the applicable laws and regulations, best practices and the donor requirements. Further, the policies and procedures are approved by competent authority, and amendments or changes are duly approved by competent authority. ","The policies and procedures in place for the management of foreign currency exchange risks are adequate, however, these are not appropriate.","There are formal policy and procedures in place for the management of foreign currency exchange risks, however, these are not adequate and appropriate.","There is no formal policy and procedure in place for the management of foreign currency exchange risk.","Please summarize the key features of the policies and procedures relating to foreign exchange risks management, test the compliance and outline the key deficiencies, if any. "]
[null,"Average score",null,null,null,{"$f":"IF(ISERROR(AVERAGE(F96:F103)),\"\",AVERAGE(F96:F103))","v":4},{"$f":"COUNTA(F96:F103)","v":8},{"$f":"COUNTIF(F96:F103,\"=N/A\")","v":0}]
[]
[null,"8. ASSET AND INVENTORY MANAGEMENT"]
[null,"Key Questions","Corresponding IRT Areas","Type","Status","SCORE \n(4-1)",null,null,"Score",null,null,null,"Guidance","Comments"]
[{"$nulls":8},"4 ↔ Meet Expectation","3 ↔ Low Risk","2 ↔ Medium Risk","1 ↔ High Risk"]
[{"$f":"A103+1","v":51},"8.1 Are comprehensive policies and procedures in place based on applicable laws and regulation including donor’s requirement to provide guidelines for asset and inventory management?","Internal Controls","Process","Yes",4,null,null,"The Implementer has comprehensive policies and procedures in place that are  sufficient and appropriate for effective assets and inventory management:\na) Sufficient: The policies and procedures should include but not limited to the: \ni) Structure, roles and responsibilities of personnel responsible for the asset and inventory management;\nii) Criteria for classification of revenue and capital expenditure; and\niii) Guidance on the addition & disposal of assets and receipt & issuance of inventory.\nb) Appropriate: The policies and procedures are in line with the applicable laws and regulations, best practices and donor's requirements. Further, the policies and procedures are approved by competent authority, and amendments or changes are duly approved by competent authority. ","The Implementer has policies and procedures which are sufficient but not appropriate considering the operational context to ensure effective management of assets and inventory.","The Implementer has policies and procedures for management of asset and inventory. However, these are neither sufficient and nor appropriate to ensure effective management  assets and inventory.\n","The Implementer does not have policies and procedures in place providing guidelines for effective management of assets and inventory.","Please summarize the key features of the policies and procedures relating to asset and inventory management and outline the key deficiencies, if any. \n\nFurther, please perform the compliance testing and attached the copy of assets and inventory management manual.\n\nNote: inventory also includes health products and health equipment's."]
[{"$f":"A109+1","v":52},"8.2 Is there adequate system (Financial Management Information System-Asset Management Module) in place to effectively manage the assets and inventory function of the organization?","Value for Money","System","Yes",4,null,null,"The Financial Management Information System (Assets and Inventory Management Module) is adequate for effective assets management including:\na) Integration with other modules including procurement and general ledger to automate asset / inventory entry;\nb) Capability to record asset / goods movement; and\nc) Standard reporting to track and monitor assets and inventory.","The Financial Management Information System support assets and inventory management, however, it does not support:\na) Integration with other modules including procurement and general ledger to automate asset / inventory entry; and/or\nb) Standard reporting to track  and monitor assets/inventory.","The Financial Management Information System does not support assets and inventory management, however, assets and inventory are managed manually.","There is no system at all (either manual or automatic) to manage and control assets and inventory."]
[{"$f":"A110+1","v":53},"8.3 Are adequate controls in place to ensure an effective fixed assets and inventory management?","Internal Controls","Process","Yes",4,null,null,"Adequate controls (either automatic or manual) are in place to ensure effective management of fixed assets and inventory including but not limited to:\na)  Fixed asset register and inventory register are maintained and all assets and inventories are recorded in respective registers along with their location and unique identification number;\nb) Physical verification exercise for the asset and major inventory carried out at least once a year to determine the actual existence of the asset and inventory and it’s condition;\nc) General ledger periodically reconciled against the actual quantities in the respective asset and inventory register?; and\nd) All major assets and inventories are adequately insured to avoid any losses due to theft or damage etc.","All the controls (listed against score 4) are in place to ensure effective management of fixed assets and inventory except major assets are inventories are not adequately insured to avoid any losses due  to theft or damage etc. ","Fixed asset register and inventory register are maintained and all assets and inventories are recorded in respective registers along with their location and unique identification number, however, these are not reconciled with general ledger and are not physical verified on periodic basis.","There is no control in place to ensure that procurement transactions are undertaken in accordance with the procurement policies and procedures and to obtain best value for money. ","Please document the controls over the assets management and evaluate the appropriateness."]
[null,"Average score",null,null,null,{"$f":"IF(ISERROR(AVERAGE(F109:F111)),\"\",AVERAGE(F109:F111))","v":4},{"$f":"COUNTA(F109:F111)","v":3},{"$f":"COUNTIF(F109:F111,\"=N/A\")","v":0}]
[]
[null,"9. FINANCIAL MANAGEMENT OF SUB-RECIPIENTS/SUB-OFFICES"]
[null,"Key Questions","Corresponding IRT Areas","Type","Status","SCORE \n(4-1)",null,null,"Score",null,null,null,"Guidance","Comments"]
[{"$nulls":8},"4 ↔ Meet Expectation","3 ↔ Low Risk","2 ↔ Medium Risk","1 ↔ High Risk"]
[{"$f":"A111+1","v":54},"9.1 Are there comprehensive policies and procedures in place for management and oversight of sub-offices or sub-recipients?","Internal Controls","Process","Yes",4,null,null,"Comprehensive policies and procedures are in place for management and oversight of sub-offices or sub-recipients providing detail guidance including but not limited to:\na)  Risks Assessment procedures relating to sub-office or sub-recipients;\nb) Selection of sub-recipient (establishment of sub-offices);\nc) Engagement or coordination protocol with sub-offices or sub-recipients;\nd) Managing sub-offices or sub-recipients; and\ne) Financial reporting and monitoring of sub-offices or sub-recipients activities.","Policies and procedures are in place for management and oversight of sub-offices or sub-recipients, however, these are not comprehensive enough (missing one or more of the areas outlined against score 4).","Procedures and process followed for management and oversight of sub-office or sub-recipients are adequate, however, they are neither documented anor approved by competent authority.","There is no consistent procedure and process relating to the management and oversight of sub-offices or sub-recipients.","Please summarize the key features of the sub-office or sub-recipients management policies and procedures and outline the key deficiencies, if any. \n\nFurther, please perform the compliance testing and attached the copy of sub-office or sub-recipients management policies and procedures."]
[{"$f":"A117+1","v":55},"9.2 What are the financial management capacity & capability (Human Ressources) of major sub-offices or SRs?","Flow of Fund Arrangement","People","Yes",4,null,null,"The financial management capacity and capability of major SRs and Sub-Offices ( each SR and Sub-Office represent at least 10% of total grant budget) is adequate and demonstrates:\na) Adequate staff number & experience; \nb) Clear roles & responsibilities supporting segregation of duties;\nc) Performance of strong analytics; and \nd) Adherence to internal controls including segregation of duties.","The financial management capacity and capability of major SRs and Sub-Offices ( each SR and Sub-Office represent at least 10% of total grant budget) is adequate, however, it does not demonstrate:\na) Performance of strong analytics; and/or \nb) Adherence to internal controls including segregation of duties.","The financial management capacity and capability of major SRs and Sub-Offices ( each SR and Sub-Office represent at least 10% of total grant budget) is in-adequate (i.e. it does not demonstrate the criteria outlined against score 1), however, this is mitigated through  controls in place by PR i.e. restricted cash policies and centralized financial accounting and document management","The financial management capacity and capability of major SRs and Sub-Offices ( each SR and Sub-Office represent at least 10% of total grant budget) is in-adequate (i.e. it does not demonstrate the criteria outlined against score 1). Further, no controls in place by PR to mitigate the related risks."]
[{"$f":"A118+1","v":56},"9.3 Are the \"Financial Management Systems\" of key (representing 10% or more of grant signed amount) sub-recipient adequate and compatible with the \"Financial Management Systems\" of Principal Recipients to ensure timely availability and integrity of consolidated financial data?","Accounting and Financial Reporting","System","Yes",4,null,null,"The Financial Management Systems of sub-recipients are adequate and compatible with the Financial Management Systems of Principal Recipients:\na) Adequate Financial Management Systems: All the key sub-recipients are using ERP comprising of required modules including General Ledger (along with sub-ledger), procurement, asset and inventory modules: and\nb) Compatible Financial Management Systems: Financial Management Systems of all key sub-recipients:\n• either are integrated with Financial Management System of Principal Recipients to provide real time update; or \n• generate reports that can be directly uploaded in the Principal Recipients Financial Management Systems without any adjustment or modification. ","The Financial Management Systems of all key sub-recipients are adequate but not compatible with Principal Recipients Financial Management Systems.","The Financial Management Systems of 50% or more of key sub-recipients are not adequate.","The Financial Management Systems of all key sub-recipients are not adequate."]
[{"$f":"A119+1","v":57},"9.4 Are sufficient and appropriate policies and procedures in place based on applicable laws and regulation (in line with PRs policies and procedures) to provide guidelines for financial management at sub-offices or SRs level?","Internal Controls","Process","Yes",4,null,null,"Each major sub-office and SR has policies and procedures in place that are  sufficient and appropriate for effective financial management:\na) Sufficient: It includes but not limited to:  \ni) Accounting principles, policies and basis;\nii) Structure, roles and responsibilities of finance functions;\niii) Process and workflow (including use of FMIS where applicable) relating to planning, budgeting, receipt, payment, accounting/recording and reporting;\niv) Internal controls including scheme of delegation/authority matrix and segregation of duties;\nv)  Chart of accounts and financial reporting;\nvi) Payroll management and fixed asset management; and\nvii) Petty Cash and Bank Account Management (including authorized signatories).\nb) Appropriate: The policies and procedures outlined for above mentioned areas are in line with the applicable laws and regulations and international standards including best practices. Further, the policies and procedures are approved by competent authority, and amendments or changes are duly approved by competent authority. ","The policies and procedures are sufficient, but not appropriate considering the operational context. ","The policies and procedures are in place. However, these are neither sufficient and nor appropriate to ensure efficient, transparent and robust financial management. \n\n","There are no policies and procedures in place to ensure efficient, transparent and robust financial management?","Please summarize the key features of the Financial Management Manual and outline the key deficiencies, if any. \n\nFurther, please perform the compliance testing and attached the copy of Financial Management Manual."]
[{"$f":"A120+1","v":58},"9.5 Are the activities of sub-offices or sub-recipients monitored or supervised on a regular basis?","Internal Controls","Process","Yes",4,null,null,"Appropriate assurance arrangement is in place to provide adequate coverage for activities of sub-offices or sub-recipients including:\na) Compliance officer or monitoring officer;\nb) Internal audit; and\nc) External audit","The activities of the sub-office or sub-recipients covered in sufficiently by internal and external auditor on regular basis.","The activities of sub-offices or sub-recipients are only monitored or supervised by the compliance officers on regular basis.","The activities of sub-offices or sub-recipients are not monitored or supervised at all.","Please document the mechanism in place for monitoring of sub-office or sub-recipients activities and outline the key deficiencies, if any."]
[{"$f":"A121+1","v":59},"9.6 Are financial reports being received from sub-office or sub-recipients on regular basis?","Accounting and Financial Reporting","Process","Yes",4,null,null,"Financial reports are received from sub-offices or sub-recipients on monthly or quarterly basis (as appropriate).","Financial reports are received from sub-offices or sub-recipients once in a fiscal year.","Financial reports are received from sub-offices or sub-recipients on ad-hoc basis. ","Financial reports are provided by sub-offices or sub-recipients at all.  ","Please check the compliance to agreed reporting deadlines and outline the reasons if there is any delays observed."]
[null,"Average score",null,null,null,{"$f":"IF(ISERROR(AVERAGE(F117:F122)),\"\",AVERAGE(F117:F122))","v":4},{"$f":"COUNTA(F117:F122)","v":6},{"$f":"COUNTIF(F117:F122,\"=N/A\")","v":0}]
[]
[null,"10. FINANCIAL REPORTING AND ASSURANCE ARRANGEMENT"]
[null,"Key Questions","Corresponding IRT Areas","Type","Status","SCORE \n(4-1)",null,null,"Score",null,null,null,"Guidance","Comments"]
[{"$nulls":8},"4 ↔ Meet Expectation","3 ↔ Low Risk","2 ↔ Medium Risk","1 ↔ High Risk"]
[{"$f":"A122+1","v":60},"10.1 Does the Implementer have in place a formal financial reporting mechanism specifying the nature, content, review, approval and responsible staff for each type of financial report?","Accounting and Financial Reporting","Process","Yes",4,null,null,"A formal financial reporting mechanism (this may be part of accounting and finance policies and procedures manual or as a separate document) is in place clearly providing guidance on:\na) Various types, nature and content of the reports including those required by the laws and regulation and donor's requirements;\nb) Review and approval procedures; and\nc) Personnel responsible for preparation, review and approval of each type of report.","A formal financial reporting mechanism is in place specifying the type, nature and content of various financial reports, however, it does not specify either review and approval procedures or personnel responsible for preparation, review and approval of each type of report. ","Financial reporting mechanism specifying the nature, content, review, approval and responsible staff for each type of financial report are in place however, it is neither documented nor consistently applied.","There is no financial reporting mechanism in place at all.","Please summarize the key features of the financial reporting mechanism and outline the key deficiencies, if any. \n\nPlease document the controls over the financial reports and evaluate the appropriateness. Further, please perform the compliance testing and attached the copy of assets management manual."]
[{"$f":"A128+1","v":61},"10.2 Are the financial reports including  management, statutory and donor specific report generated on regular basis?","Accounting and Financial Reporting","Process","Yes",4,null,null,"Following types of financial reports are prepared by the Implementers on regular basis:\na) Management Reports: The management obtain and review financial reports on regular basis (monthly or quarter basis) to informed them to make appropriate decisions. The management reports include but not limited to the monthly trial balance, budget monitoring/budget Vs actual report, cash and bank reconciliations, cash forecast, list of outstanding advances and list of financial commitment and obligations.\nb) Statutory Reports: These includes the reporting requirement stipulated in the applicable laws and regulation including audited financial statements and reporting to the government departments etc.\nc) Donors Reports:  For instance the Global Fund requires periodic reporting on cash information, expenditure information, forecast and tax information","The organization prepare and disseminate the \"statutory financial reports\" and \"donor specific financial reports\", however, there is no mechanism in place for generating and reviewing the management reports.","The organization only prepare and disseminate the \"statutory financial reports\".","The organization does not prepare any sort of financial reports."]
[62,"10.3 Are controls in place over the generation and dissemination of financial reports?","Accounting and Financial Reporting","People","Yes",4,null,null,"Financial reports are automatically generated by FMIS or prepared based on source documents (trail balance or extract) generated from the FMIS. Further, the financial reports are duly reviewed by appropriate staff and approved by the competent authority before dissemination to the relevant stakeholders.","Financial reports are prepared based on the various general ledgers, however, the financial reports are duly reviewed by appropriate staff and approved by the competent authority before dissemination to the relevant stakeholders.","Financial reports are prepared based on the financial data in spread sheet, however, the financial reports are duly reviewed by appropriate staff and approved by the competent authority before dissemination to the relevant stakeholders.","There is no control in place over the generation and dissemination of financial reports."]
[63,"10.4 Is there appropriate mechanism in place to oversee the process of  fiduciary or financial risks management process and assurance providers? ","Accounting and Financial Reporting","People","Yes",4,null,null,"Appropriate (majority of the members should be independent and at least one member should be financial expert) audit committee or equivalent has been established mainly to:\na) Oversee the implementation of the risk and assurance framework;\nb) Review of financial statements including grants financial statement, grant performance, absorption and expenditure rates, variance analysis;\nc) Promote the independence of the internal and external auditors by protecting them from the influence of the management;\nd) Select and appoint the Chief Audit Executive (CAE) and the external auditor including a review of that auditor’s professional qualifications and independence, the potential risk of conflicts of interests, as well as the auditor’s fees;\ne) Approve the internal audit charter and risk based internal audit plan and internal audit budget and resources plan and review the internal audit activity’s performance relative to its plans;\nf) Review the internal, external audit report and reports of other assurance provider including LFA and ensure that the issues and recommendations from those reports are given appropriate attention by the management and the staff;\ng) Conduct an annual review of the performance of the external auditors, and make recommendations to the board and the Global Fund (through the board) on the appointment, reappointment, or termination of the external auditor’s contract;\nh) Discuss any significant findings or recommendations made by the internal auditor, external auditor and other assurance provider  and management’s proposed response thereto, as well as any other appropriate actions to be taken based on such recommendations;\ni) Establish procedures for reviewing and handling complaints or concerns received by the Implementer regarding the internal control process, financial accounting and reporting, or the external audit; and\nj) Enable employees to submit concerns confidentially and anonymously, and review the disclosure of any fraud that involves management or other employees with significant roles in internal control.","Appropriate (majority of the members should be independent and at least one member should be financial expert) audit committee or equivalent has been established, however, it responsibilities does not include any one of the responsibilities listed against score 4.","An audit committee is in place, however, it is not appropriate i.e. majority of the members are not independent or at least one member is not financial expert. ","There is no formal mechanism in place to manage the fiduciary or financial risks and oversee the assurance providers.","Obtain and review the audit committee TOR's and perform the compliance test."]
[64,"10.5 Is the internal audit function is effective (independent and objective) and adequate (properly sourced headcount and budget) to add value and improve an organization’s operations?","Auditing Arrangement","People","Yes",4,null,null,"An effective and adequate internal audit function exist to provide required coverage and to add value and improve an organization’s operations. An effective and adequate internal audit function includes:\na) Appropriate Organizational Status and Scope of Internal Audit Function:\n• Functional Reporting to the Audit Committee or  Board of Directors (or equivalent);\n• Administrative reporting to the Head of Organization;\n• Audit Committee or Board of Directors is responsible for: a) selection and appoint the Chief Audit Executive (CAE); b) approval the internal audit charter, risk based internal audit plan, internal audit budget and resources plan; and c) review of the internal audit activity’s performance;\n• Management acts on the recommendations of the internal audit function;\n• The scope of internal audit should not be determined by the management; and\n• Internal audit should not only limited to the financial figures, it should also cover operational and compliance aspect as well. \nb) Adequate Technical Competence:\n• At least CAE is qualified internal auditor and is a relevant professional body; and \n• Internal auditors have adequate technical training and proficiency as internal auditors;\nc) Due Professional Care:\n• Adequate internal audit manuals or other similar documents, work programs and internal audit documentation exist and maintained; and\n• Activities of the internal audit function are properly planned, supervised, reviewed and documented.","An internal audit function is in place with appropriate organizational status and scope of work, however, it has inadequate technical competence or lack of due professional care.","An internal audit function is in place, however, it does not have: a) appropriate organizational status and scope of work, b) adequate technical competence and/or c) due professional care.","Lack of an internal audit function as a key pre-requisite for effective risk management","Please document the function analysis and attached the organogram of internal audit function duly identify key issues relating to three areas outlined against score 4 .\n\nFurther, please reviews sample of internal audit report to determine (and include the issues in relevant section or question):\na) Major internal control environment weakness;\nb) Major accounting systems and process relating weakness;\nc) Instance of fraud, corruption and non-compliance; and\nd) Any other issue or scope limitation related issues."]
[65,"10.6 To what extent does the organization conduct external financial audits?","Auditing Arrangement","People","Yes",4,null,null,"Annual external audits at organizational level and project level are carried out by qualified auditor (Please specify was/were the auditor (s) during last 3 years).","Annual external audits at organizational level are carried out, however, project level are not carried out.","No annual external audits at organizational level, however, project level are carried out.","No annual external audits at organizational level and at project level are carried out."]
[{"$f":"A133+1","v":66},"10.7 Is independent and objective audit committee, with sufficient expertise, experience, authority, and resources to conduct independent inquiries, in place and functional?","Auditing Arrangement","People","Yes",4,null,null,"The audit committee is adequate and functional:\na) Adequate: The audit committee should:\n• be independent and objective i.e. majority membership should not include employees of the organization ; and \n• have sufficient expertise, experience, authority, resources and at least one member must be a financial expert.\nb) Functional: The key function of audit committee include but not limited to:\n• Oversee the implementation of the risk and assurance framework;\n• Oversee financial management of the grant(s), including independent review of grant performance, absorption and expenditure rates, variance analysis;\n• Promote the independence of the internal and external auditors by protecting them from the influence of the management including selection and appointment of the Chief Audit Executive (CAE) and the external auditor and defining the scope thereof;\n• Approve the internal audit charter and risk based internal audit plan and internal audit budget and resources plan and review the internal audit reports and internal audit activity’s performance relative to its plans;\n• Review the external audit reports & performance and reports of other assurance provider and ensure that the issues and recommendations from those reports are given appropriate attention by the management and the staff;\n• Discuss any significant findings or recommendations made by the internal auditor, external auditor and other assurance provider and management’s proposed response thereto, as well as any other appropriate actions to be taken based on such recommendations.","The audit committee is inadequate (missing one or more attribute outlined against score 4) but functional (carry out all the functions outlined against score 4).","The audit committee is inadequate (missing one or more attributes outlined against score 4) but non-functional (missing one or more functions outlined against score 4).","There is no audit committee at all."]
[{"$f":"A134+1","v":67},"10.8 Are competent external auditors selected (where applicable) through open and transparent process and independent?","Auditing Arrangement","People","Yes",4,null,null,"The external auditors are competent and selected through open and transparent process:\na) Open and transparent process:\n• Fully complaint with the applicable procurement policies and procedures; and\n• Selected and appointed by the audit committee or equivalent (where applicable).\nb) External auditor competency:\n• Qualified and active member of professional accounting organization;\n• Fully compliant with the audit terms of reference;\n• Appropriate audit opinion in line with the key issues raised in management letter or other communication: and\n• Audit activities are properly planned, supervised, reviewed and documented.","The external auditors are selected through open and transparent process, however, same are not competent (missing one or more attributes outlined against score 4).","The external auditors are neither selected through open and transparent process nor competent (missing one or more attributes outlined against score 4).","There is no external audit at all.","Please review the documents relating to selection process of auditor for last three years and resulting reports and management letters. Further, please reviews sample of external audit  reports to determine (and include the issues in relevant section or question):\na) Any modified audit opinion and scope limitation related issues; \nb) Major internal control environment weakness;\nc) Major accounting systems and process relating weakness; and\nd) Instance of fraud, corruption and non-compliance."]
[{"$f":"A135+1","v":68},"10.9 Is there any mechanism in place to monitoring and tracking the implementation of \"Agreed Management Actions\"?","Auditing Arrangement","People","Yes",4,null,null,"The implementation of agreed management actions are tracked and monitored by the management and same is documented. Further, the internal and/or external auditor is responsible to report on the implementation of agreed management actions from all assurance providers and Global Fund.","The implementation of agreed management actions are tracked and monitored by the management and same is documented, however, no assurance is obtained from independent assurance provider on the implementation of agreed management actions.","The implementation of agreed management actions are tracked and monitored by the management, however, same is not documented. ","The implementation of agreed management actions are not monitored and tracked at all.","Please document  or summarize the mechanism in place for monitoring and tracking the agreed management action. "]
[69,"10.10 Are all the audited financial statements along with audit reports and management letters available for last three years? Please obtain and review all the audit reports along with management reports to determined the key issues relating with each area outlined in this tool and adjusted the rating of each area or question accordingly, if these are still relevant. ","Auditing Arrangement","People","Yes",4,null,null,"No major issue raised by internal auditor and external auditor in the last three years reports.","Major (not material) issue/ies raised by internal and/or external auditor in the last three years reports.","Material issue/ies raised by internal and/or external auditor in the last three years reports.","Significant issue/ies raised by internal and/or external auditor in the last three years reports.","Obtain and review the audited financial statements along with audit report and management letter and outline the major issues raised. "]
[null,"Average  score",null,null,null,{"$f":"IF(ISERROR(AVERAGE(F128:F137)),\"\",AVERAGE(F128:F137))","v":4},{"$f":"COUNTA(F128:F137)","v":10},{"$f":"COUNTIF(F128:F137,\"=N/A\")","v":0}]