15 January 2016
On the Global Fund Board, ten constituencies represent those that receive and implement Global Fund grants. Currently, each constituency has access to a budget of US$ 100,000 (increased in 2014 from US$ 80,000) available for communication, meetings, travel, and staffing connected to Board activities. As requested by the Board Leadership, the Office of the Inspector General (OIG) assessed whether these resources were adequate. While the OIG concluded at the time of the review that the budget was fit for purpose, it recommends moving to a needs-based approach in the future. The OIG also recommends reviewing the total allowance on an annual basis as part of the regular operating expenses approval process.
In this advisory work, the Office of the Inspector General reviewed both the financial and non-financial support (e.g. training, conference services, translation, logistics) available to implementers as well as the relevant Global Fund policies and procedures. The OIG auditors interviewed all ten implementer constituencies from the the Board, as well as a selection of donors and Global Fund staff, examined all applicable documents including relevant transactions recorded in the general ledger of the Global Fund operating expense budget for 2013 and 2014.
Following its review, the OIG makes the following recommendations:
After benchmarking implementer resources with UNITAID and the GAVI alliance, the OIG concluded that the sums allocated for operational purposes were in line with peer organizations.