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{"sheet":"LFA Role and Scope of Work","index":0,"n_rows":34,"n_cols":1,"rows_kept":34,"cut":false,"hidden":false,"merged":[[2,0,11,14],[13,0,23,14],[25,0,31,14],[0,0,0,14],[33,0,35,14]]}
["Local Fund Agent Review of Principal Recipient/sub-recipient \nAudit Arrangements and Audit Reports (February 2017, June 2019, February 2020)"]
[]
["Background\n\nThe audit of Principal Recipients’ and sub-recipients’ financial statements is a core component of the Global Fund’s fiduciary framework. Global Fund requirements for audit arrangements are set out in the Guidelines for Annual Audits of Global Fund Grant Program Financial Statements.\n\nIn accordance with the grant agreement, the transactions and balances of Principal Recipients and sub-recipients have to be audited annually. The annual period to be audited should usually be aligned to the grant annual reporting calendar. Where the first period under audit is less than six months from the start of the grant, the first period under audit may be extended from the grant start date until the end of the second year, provided that the maximum length of audit period is not more than eighteen months. \n\nThe audit arrangements - including the approach to the selection and the approval of the auditor - should usually be agreed between the Principal Recipient and the  Global Fund prior to the signing of the grant agreement. The auditor should be selected within three months of signing the grant agreement. \n"]
{"$rows_empty":10}
["Global Fund guidelines and usage of the Local Fund Agent reporting tool\n\nThe Global Fund’s Guidelines for Annual Audits of Principal Recipients’ and Sub-recipients’ Financial Statements, introduced in 2011, were replaced in January 2014 by the Global Fund’s Guidelines for Annual Audits of Global Fund Grant Program Financial Statements. Though these guidelines are valid with immediate effect, some of its provisions will only come into effect for accounting periods ending 31 December 2014 onwards. \n\nThis tool is intended to provide templates for Local Fund Agent reviews for accounting periods ending earlier than 31 December 2014. An amended version will be made available at a later stage for audits relating to accounting periods ending 31 December 2014 onwards.\n\nReference: The Guidelines for Annual Audits of Global Fund Grant Program Financial Statements are available at: https://www.theglobalfund.org/en/lfa/guidelines-tools/ongoing-grant-management/"]
{"$rows_empty":11}
["Local Fund Agent role, scope of work and timing\n\nThe Local Fund Agent is not responsible for auditing Principal Recipients or sub-recipients. The Local Fund Agent may, however, be asked to conduct certain tasks depending on an assessment of risks, including advising on compliance with the Global Fund audit requirements. As determined by the Global Fund on a case-by-case basis, the Local Fund Agent may, for example, be requested to review audit arrangements, including the auditor selection process, the audit findings and Principal Recipient/sub-recipient responses to the audit and the auditor's management letter, and to report to the Global Fund on the implementation of audit findings and recommendations.\n\nThe scope of the Local Fund Agent’s review will be determined by the Secretariat, in accordance with Global Fund requirements. \n\nIn line with the type of audit-related task to be conducted by the Local Fund Agent, the Local Fund Agent shall provide its review comments in the relevant section of this reporting tool. \n\nThe timing of different audit-related tasks will be greatly determined by the grant life cycle. The timing of audit-related tasks by the Local Fund Agent should be discussed and agreed by the Local Fund Agent with the Global Fund Country Team."]
{"$rows_empty":7}
["The following deadlines are stipulated for the Local Fund Agent:\n\n- Local Fund Agent Review of Audit Terms of Reference and Sub-recipient Audit Plan  – 5 working days from the date when Local Fund Agent receives terms of reference from the Principal Recipient.\n- Local Fund Agent review of auditor’s selection – 2 weeks from the date when Local Fund Agent receives all documents from the Principal Recipient.\n- Local Fund Agent review of the audit planning process – 5 working days from the date of the planning meeting.\n- Local Fund Agent review of audit field-work exit process - 5 working days from the date of the exit meeting.\n- Local Fund Agent review of audit report and management letter – 1 month from the date when Principal Recipient submits all documents to the LFA.\n- Local Fund Agent review of progress in implementing recommendations from previous year - 1 month from the date when Principal Recipient submits all documents to the Local Fund Agent.\n- Local Fund Agent review of the implementation of sub-recipient audit plan - 1 month from the date when Principal Recipient submits all documents to the Local Fund Agent.\n\nDepending on the volume of Local Fund Agent work, the Country Team and the Local Fund Agent may agree prior to the start of the Local Fund Agent work on certain deviations from the above.\n"]

{"sheet":"1. Review of Audit ToR_SR Plan","index":1,"n_rows":50,"n_cols":10,"rows_kept":50,"cut":false,"hidden":false,"merged":[[15,9,15,14],[26,9,26,14],[27,9,27,14],[28,1,28,7],[28,9,28,14],[21,9,21,14],[22,9,22,14],[23,9,23,14],[24,9,24,14],[25,9,25,14],[16,9,16,14],[17,9,17,14],[18,9,18,14],[19,9,19,14],[20,9,20,14],[6,11,6,14],[7,4,7,6],[8,4,8,6],[13,9,13,14],[14,9,14,14],[6,4,6,6],[6,7,6,10],[12,1,12,7],[12,9,12,14],[4,11,4,14],[5,11,5,14],[2,4,2,6],[3,4,3,6],[4,4,4,6],[5,4,5,6],[2,7,2,10],[3,7,3,10],[4,7,4,10],[5,7,5,10],[47,0,47,7],[47,8,47,14],[45,0,45,7],[45,8,45,14],[46,0,46,7],[46,8,46,14],[43,0,43,7],[43,8,43,14],[41,0,41,14],[44,0,44,7],[44,8,44,14],[39,8,39,14],[42,0,42,7],[42,8,42,14],[40,8,40,14],[30,9,30,14],[39,0,39,7],[40,0,40,7],[32,9,32,14],[34,0,34,14],[35,0,37,14],[38,0,38,14],[29,0,32,0],[29,1,29,7],[31,1,31,7],[31,9,31,14],[29,9,29,14],[0,0,0,14],[10,0,10,7],[11,9,11,14],[11,0,28,0],[11,1,11,7],[10,9,10,14],[15,1,15,7],[7,0,7,3],[8,0,8,3],[2,0,2,3],[3,0,3,3],[4,0,4,3],[5,0,5,3],[6,0,6,3],[2,11,2,14],[3,11,3,14],[32,1,32,7],[30,1,30,7],[14,1,14,7],[27,1,27,7],[13,1,13,7],[16,1,16,7],[17,1,17,7],[19,1,19,7],[26,1,26,7],[24,1,24,7],[25,1,25,7],[20,1,20,7],[18,1,18,7],[23,1,23,7],[21,1,21,7],[22,1,22,7]]}
["Section 1: Local Fund Agent Review of the Audit Terms of Reference and Sub-recipient Audit Plan"]
[]
["Local Fund Agent Organization:",{"$nulls":6},"Previous Audit Period:"]
["Country:",{"$nulls":6},"Current Audit Period:"]
["Disease Component:",{"$nulls":6},"Date of Principal Recipient Submission of the Terms of Reference:"]
["Grant Number:",{"$nulls":6},"Date of Local Fund Agent Review of the Terms of Reference:"]
["Principal Recipient:",{"$nulls":6},"Date of Approval of the Terms of Reference:"]
["Program Start Date:"]
["Program End Date:"]
[]
["A. Checklist ",{"$nulls":7},"Select","Local Fund Agent Comments\nPlease state clearly any issues and risks"]
["Principal Recipient Audit Terms of Reference","The Principal Recipient's audit terms of reference have been submitted to the Global Fund/Local Fund Agent in line with the agreed timeframe.",{"$nulls":6},"Select"]
[null,"The Principal Recipient's audit terms of reference are in line with the Global Fund audit requirements as outlined in the Global Fund’s Guidelines for Annual Audits of Global Fund Grant Program Financial Statements.",{"$nulls":6},"Select"]
[null,"For periods ending 31 December 2014 - Are the terms of reference prepared for the audit of consolidated or separate financial statements? Where the terms of reference are for separate financial statements, indicate the reasons why and if approval has been obtained from the Global Fund.",{"$nulls":6},"Select"]
[null,"In instances where the Global Fund has requested additional procedures be planned and carried out by the auditors, have these procedures been properly detailed in the terms of reference? If so, briefly summarize the additional procedures.",{"$nulls":6},"Select"]
[null,"The Principal Recipient's terms of references for the audit cover all relevent elements, including:",{"$nulls":6},"Select"]
[null,"a. Program background, audit structure and description of entities (Principal Recipient and sub-recipients)",{"$nulls":6},"Select"]
[null,"b. Description of the nature and location of all records",{"$nulls":6},"Select"]
[null,"c. Objectives of the audit",{"$nulls":6},"Select"]
[null,"d. Responsibility for the preparation of grant program financial statements ",{"$nulls":6},"Select"]
[null,"e. State the financial reporting framework to be used in preparing the financial statements",{"$nulls":6},"Select"]
[null,"f. Components that must be included in the grant program financial statements",{"$nulls":6},"Select"]
[null,"g. Audit scope of work",{"$nulls":6},"Select"]
[null,"h. State the auditing standards to be used by the auditors, i.e. ISA or ISSAIs",{"$nulls":6},"Select"]
[null,"i. Areas that auditors should pay particular attention to as indicated in the standard terms of reference",{"$nulls":6},"Select"]
[null,"j. Indicate auditors' responsibility re: preparation of a management letter",{"$nulls":6},"Select"]
[null,"k. Include a requirement for the auditors to contact the Local Fund Agent prior to and during the audit",{"$nulls":6},"Select"]
[null,"l. Include general guidance on preparation of management letter",{"$nulls":6},"Select"]
[null,"g. Requirements and timeline for the audit report and management letter",{"$nulls":6},"Select"]
["Sub-recipient Audit Plan","Does the Principal Recipient have a (written) sub-recipient audit plan?",{"$nulls":6},"Select"]
[null,"Does the sub-recipient audit plan cover all sub-recipients funded by the Principal Recipient? ",{"$nulls":6},"Select"]
[null,"If not, which sub-recipients are omitted from the plan? Please comment on the Principal Recipient’s justification for the proposed exclusion of certain sub-recipients and state whether it is acceptable. (Likely reasons for exclusion include: materiality/size, cost of undertaking the audit, risk exposure, etc)."]
[null,"List any major specific issues/risks that have been identified in the review of the sub-recipient audit plan."]
[]
["B. Other Comments (e.g. on the process of preparing terms of reference for the audit, Principal Recipient's plan for auditing sub-recipients, contextual information, any other additional comments)."]
[]
[]
[]
[]
["C. Local Fund Agent recommendations regarding the Principal Recipient's terms of reference for the audit:",{"$nulls":7},"Select"]
["D. Local Fund Agent recommendations regarding the Principal Recipient's sub-recipient audit plan:",{"$nulls":7},"Select"]
["E. State key findings/recommendations that the Principal Recipient should address, as appropriate."]
["Key Local Fund Agent Findings",{"$nulls":7},"Local Fund Agent Recommendations "]
[1,{"$nulls":7},1]
[2,{"$nulls":7},2]
[3,{"$nulls":7},3]
[4,{"$nulls":7},4]
[5,{"$nulls":7},5]
[]
["Deadline for the Local Fund Agent: 5 working days from the date when Local Fund Agent receives terms of reference from the Principal Recipient"]

{"sheet":"2. Auditor Selection","index":2,"n_rows":38,"n_cols":10,"rows_kept":38,"cut":false,"hidden":false,"merged":[[6,4,6,6],[6,7,6,10],[6,11,6,14],[7,4,7,6],[8,4,8,6],[4,4,4,6],[4,7,4,10],[4,11,4,14],[5,4,5,6],[5,7,5,10],[5,11,5,14],[2,4,2,6],[2,7,2,10],[2,11,2,14],[3,4,3,6],[3,7,3,10],[3,11,3,14],[7,0,7,3],[8,0,8,3],[2,0,2,3],[3,0,3,3],[4,0,4,3],[5,0,5,3],[6,0,6,3],[34,0,34,7],[34,8,34,14],[35,0,35,7],[35,8,35,14],[32,0,32,7],[32,8,32,14],[33,0,33,7],[33,8,33,14],[0,0,0,14],[29,0,29,14],[30,0,30,7],[30,8,30,14],[31,0,31,7],[31,8,31,14],[16,9,16,14],[15,9,15,14],[11,9,11,14],[11,0,11,6],[11,7,11,8],[14,1,14,6],[14,9,14,14],[14,7,14,8],[13,1,13,6],[12,9,12,14],[12,1,12,6],[13,9,13,14],[12,7,12,8],[28,0,28,8],[27,0,27,14],[18,9,18,14],[19,9,19,14],[28,9,28,14],[22,0,22,14],[18,1,18,6],[18,7,18,8],[20,1,20,6],[20,9,20,14],[20,7,20,8],[15,7,15,8],[13,7,13,8],[15,1,15,6],[17,1,17,6],[17,7,17,8],[17,9,17,14],[23,0,26,14],[19,1,19,6],[19,7,19,8],[16,1,16,6],[16,7,16,8]]}
["Section 2: Local Fund Agent Review of the Auditor Selection"]
[]
["Local Fund Agent Organization:",{"$nulls":6},"Previous Audit Period:"]
["Country:",{"$nulls":6},"Current Audit Period:"]
["Disease Component:",{"$nulls":6},"Date of Approval of the Terms of Reference:"]
["Grant Number:",{"$nulls":6},"Date of Auditor Selection by the Principal Recipient:"]
["Principal Recipient:",{"$nulls":6},"Date of Local Fund Agent Review:"]
["Program Start Date:"]
["Program End Date:"]
[]
[]
["A. Checklist ",{"$nulls":6},"Select",null,"Local Fund Agent Comments\nPlease state clearly any issues and risks"]
[1,"Does the Principal Recipient have an independent institutional auditor who regularly audits the Principal Recipient’s financial statements? If yes, when are the audit reports issued? ",{"$nulls":5},"Select"]
[2,"Is the Principal Recipient’s institutional auditor proposed to perform the Global Fund-required audit? ",{"$nulls":5},"Select"]
[null,"If your answer to question 2 was yes, please answer question 3 and 4: "]
[3,"Who is the Principal Recipient's institutional auditor?\nBased on information available to you (e.g. a previous audit report produced by this auditor), please comment on the suitability of the institutional auditor to undertake the Global Fund-specific audit. As relevant, please clearly state any issues and risks. "]
[4,"Will the Principal Recipient's institutional auditor perform a Global Fund grant-specific audit?\nIf not, will the Global Fund grant income and expenditure be identified  separately in the financial statements, as required by the Guidelines for Annual Audits of Global Fund Grant Program Financial Statements?",{"$nulls":5},"Select"]
[null,"If your answer to question 2 was no, please answer questions 5 and 6:"]
[5,"Does the Principal Recipient plan to appoint a separate auditor to audit the Global Fund grant’s financial statements?",{"$nulls":5},"Select"]
[6,"Was the auditor selection process conducted in accordance with best practice (fair, transparent and objective) and based on agreed minimum requirements for the auditor, such as professional qualification, experience, independence etc? Please review the tender documents and give a brief description of the auditor selection and evaluation process. Highlight any issues and risks arising from this review, as relevant.",{"$nulls":5},"Select"]
[7,"In case a list of accredited audit firms was provided to the Local Fund Agent by the Global Fund, is the selected auditor on the list of accredited audit firms?",{"$nulls":5},"Select"]
[]
["B. Other comments (e.g. on the process to select the auditor, the auditor's qualification/experience, contextual information, any other additional comments)"]
[]
[]
[]
[]
[]
["C. Local Fund Agent recommendations regarding the selected auditor:",{"$nulls":8},"Select"]
["D. State key findings/recommendations that the PR should address, as appropriate"]
["Key Findings",{"$nulls":7},"Recommendations "]
[1,{"$nulls":7},1]
[2,{"$nulls":7},2]
[3,{"$nulls":7},3]
[4,{"$nulls":7},4]
[5,{"$nulls":7},5]
[]
["Deadline for the Local Fund Agent: 2 weeks from the date when the Local Fund Agent receives all documents from the Principal Recipient"]

{"sheet":"3. Audit planning","index":3,"n_rows":29,"n_cols":10,"rows_kept":29,"cut":false,"hidden":false,"merged":[[0,0,0,14],[10,0,10,6],[10,7,10,8],[10,9,10,14],[11,1,11,6],[11,7,11,8],[11,9,11,14],[2,0,2,3],[3,0,3,3],[4,0,4,3],[5,0,5,3],[6,0,6,3],[7,0,7,3],[8,0,8,3],[2,4,2,6],[2,7,2,10],[26,0,26,14],[17,1,17,6],[17,7,17,8],[17,9,17,14],[13,7,13,8],[13,9,13,14],[19,1,19,6],[19,7,19,8],[19,9,19,14],[21,0,21,14],[22,0,25,14],[16,9,16,14],[15,7,15,8],[15,9,15,14],[15,1,15,6],[18,1,18,6],[18,7,18,8],[18,9,18,14],[16,1,16,6],[16,7,16,8],[12,1,12,6],[12,7,12,8],[12,9,12,14],[14,1,14,6],[14,9,14,14],[14,7,14,8],[13,1,13,6],[2,11,2,14],[3,4,3,6],[3,7,3,10],[3,11,3,14],[4,4,4,6],[4,7,4,10],[7,4,7,6],[8,4,8,6],[4,11,6,14],[5,4,5,6],[5,7,5,10],[6,4,6,6],[6,7,6,10]]}
["Section 3: LFA Review of the Audit Planning process*"]
[]
["Local Fund Agent Organization:",{"$nulls":6},"Audit Start Date per Terms of Reference:"]
["Country:",{"$nulls":6},"Date of Audit Planning Meeting:"]
["Disease Component:",{"$nulls":6},"Attendees:"]
["Grant Number:"]
["Principal Recipient:"]
["Program Start Date:"]
["Program End Date:"]
[]
["A. Checklist ",{"$nulls":6},"Select",null,"Local Fund Agent Comments\nPlease state clearly any issues and risks"]
[1,"Did the Local Fund Agent attend the audit planning meeting with the auditors, Principal Recipient and sub-recipients? If no, state why.",{"$nulls":5},"Select"]
[null,"If your answer to question 1 was yes, please answer questions below"]
[2,"Summarize the key issues arising from the audit planning meeting. Attach copy of minutes."]
[3,"Based on the discussions from the planning meeting, does the Local Fund Agent have any concerns over the auditors being compliant with the Global Fund terms of reference? If yes, state why.",{"$nulls":5},"Select"]
[4,"Based on the discussions from the planning meeting, does the Local Fund Agent have any concerns over Principal Recipient's and sub-recipients' readiness for the audit process? If yes, please state the concerns.",{"$nulls":5},"Select"]
[5,"Based on the discussions from the planning meeting, does the Local Fund Agent foresee any other matters that might affect the timely completion of the audit and subsequently the submission of the audit report? If yes, state the issues.",{"$nulls":5},"Select"]
[6,"Based on the discussions from the planning meeting, are there any matters of contention that require the immediate attention of the Global Fund? If yes, state the issues",{"$nulls":5},"Select"]
[7,"Based on the discussions from the planning meeting, does the Local Fund Agent have any concerns with regards to the auditors' proposed methodology, including the sub-recipient audit plan? If yes, state the issues.",{"$nulls":5},"Select"]
[8,"Has the exit meeting been planned to include Local Fund Agent participation? If not, state why.",{"$nulls":5},"Select"]
[]
["B. Other comments (e.g. on the proposed audit approach, auditors' experience and ability and any other additional comments)"]
[]
[]
[]
[]
[]
["* - applies from April 2014"]
["Deadline for the Local Fund Agent: 5 working days from the date of the planning meeting"]

{"sheet":"4. Audit exit","index":4,"n_rows":27,"n_cols":10,"rows_kept":27,"cut":false,"hidden":false,"merged":[[0,0,0,14],[10,0,10,6],[10,7,10,8],[10,9,10,14],[11,1,11,6],[11,7,11,8],[11,9,11,14],[2,0,2,3],[3,0,3,3],[4,0,4,3],[5,0,5,3],[6,0,6,3],[7,0,7,3],[2,4,2,6],[2,7,2,10],[2,11,2,14],[13,1,13,6],[13,7,13,8],[13,9,13,14],[14,1,14,6],[8,0,8,3],[12,1,12,6],[12,7,12,8],[12,9,12,14],[24,0,24,14],[14,7,14,8],[14,9,14,14],[17,1,17,6],[17,7,17,8],[17,9,17,14],[16,1,16,6],[16,7,16,8],[16,9,16,14],[15,1,15,6],[15,7,15,8],[15,9,15,14],[19,0,19,14],[20,0,23,14],[3,4,3,6],[3,7,3,10],[3,11,3,14],[4,4,4,6],[4,7,4,10],[7,4,7,6],[8,4,8,6],[4,11,7,14],[5,4,5,6],[5,7,5,10],[6,4,6,6],[6,7,6,10]]}
["Section 4: Local Fund Agent Review of the Audit Field Work Exit Process*"]
[]
["Local Fund Agent Organization:",{"$nulls":6},"End of Audit Field Work Date:"]
["Country:",{"$nulls":6},"Date of Audit Exit Meeting:"]
["Disease Component:",{"$nulls":6},"Attendees:"]
["Grant Number:"]
["Principal Recipient:"]
["Program Start Date:"]
["Program End Date:"]
[]
["A. Checklist ",{"$nulls":6},"Select",null,"LFA Comments\nPlease state clearly any issues and risks"]
[1,"Did the Local Fund Agent attend the audit exit meeting with the auditors, Principal Recipient and sub-recipients? If no, state why.",{"$nulls":5},"Select"]
[null,"If your answer to question 1 was yes, please answer questions below "]
[2,"Summarize the key issues arising from the audit exit meeting. Please attach a copy of the meeting minutes."]
[3,"Based on the discussions from the exit meeting, does the Local Fund Agent have any concerns over the auditors being compliant with the Global Fund terms of reference? If yes, state why.",{"$nulls":5},"Select"]
[4,"Based on the discussions from the exit meeting, are there indications from the auditors of any \"red flags\" that might lead to qualification of the financial statements and or any signficant deficiencies in internal controls that need the Global Fund's immediate attention? If yes, please state the concerns.",{"$nulls":5},"Select"]
[5,"Based on the discussions from the exit meeting, did the auditors highlight any outstanding issues that might affect the timely completion of the audit and subsequently the submission of the audit report? If yes, state the issues.",{"$nulls":5},"Select"]
[6,"Based on the discussions from the exit meeting, are there any matters of contention that require the attention of the Global Fund? If yes, state the issues.",{"$nulls":5},"Select"]
[]
["B. Other comments (e.g. on Principal Recipient willingness to provide documentation during the audit, auditors' methodology and any other additional comments)"]
[]
[]
[]
[]
[]
["* - applies from April 2014"]
["Deadline for the Local Fund Agent: 5 working days from the date of the exit meeting"]

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[null,"DO NOT MODIFY FORMULAS",{"$nulls":5},"DO NOT MODIFY FORMULAS"]
["Review of the Audit Report and Management Letter  (UPDATED February 2020)",{"$nulls":9},"Type of Audit","Accounting Basis",null,"Audit Standard",null,"Timeliness",null,"Compliant","Quality"]
["Reviewer /LFA",null,null,"Auditor's Name:",{"$nulls":6},"Consolidated grant specific","Cash",null,"ISA",null,"Report overdue by more than one month ",null,"Select","Select",null,null,"2018-07-30","2018-07-30"]
["Country:",null,null,"Financial statements period start date:",{"$nulls":6},"Program (or entity) audit","Accrual",null,"ISSAI",null,"Report overdue by less than one month ",null,"Yes","Sound",null,null,273,{"$f":"W5*V4/V5","v":1092}]
["Disease:",null,null,"Financial statements period end date:",null,null,"REPEAT REVIEW ONLY WHEN FIRST VERSION WAS REJECTED BY GF.",null,null,null,"Common funding mechanisms","Modified Cash",null,"USGAAS",null,"Report provided on time ",null,"Partially","Some errors",null,null,0.25,1]
["Grant Number:","MEX-007",null,"Expected date of audit submission per TOR:",{"$f":"E5+90","v":"1900-03-30"},{"$nulls":5},"UN","Modified Accrual",null,"Other",null,null,null,"No","Major errors",null,{"$f":"V9-V3","v":730},{"$f":"W9-W3","v":289}]
["PR:",null,null,"Date of PR's submission of Audit Report and ML to GF:",{"$nulls":6},"Separate PR/SR "]
["Program Start Date:",{"$nulls":16},{"$f":"IF($B$64=R4,3,IF($B$64=R6,\"1\",IF($B$64=R5,2,1)))","v":1},{"$f":"IF($C$64=S4,3,IF($C$64=S6,\"1\",IF($C$64=S5,2,1)))","v":1}]
["Program End Date:",null,null,"Date of reception of documents by the Reviewer / LFA :",{"$nulls":13},{"$f":"IF($B$65=R4,3,IF($B$65=R6,\"1\",IF($B$65=R5,2,1)))","v":1},{"$f":"IF($C$65=S4,3,IF($C$65=S6,\"1\",IF($C$65=S5,2,1)))","v":1},null,null,"2020-07-29","2019-05-15"]
[{"$nulls":17},{"$f":"IF($B$66=R4,3,IF($B$66=R6,\"1\",IF($B$66=R5,2,)))","v":0},{"$f":"IF($C$66=S4,3,IF($C$66=S6,\"1\",IF($C$66=S5,2,)))","v":0}]
[null,"Date of review ",{"$nulls":4},"Date of repeat review ",{"$nulls":10},{"$f":"(R8+R9+R10)/3","v":0.66666666666666663},{"$f":"(S8+S9+S10)/3","v":0.66666666666666663}]
["A. Checklist ","Review of the audit report submitted by the PR","Review","Reviewer / LFA  Comments\nPlease state clearly the issues identified","Reviewer / LFA  Recommendations\n(specific and actionable)",null,"Repeat Review","Reviewer / LFA  Comments\nPlease state clearly any remedial actions to issues identified"]
["Financial Statements (compliance)","Specify the type of financial statements according to section 2 of audit guidelines"]
[null,"The Income and Expenditure Statements (IES) provided comply with all of the following requirements:\n• Presented in the currency of the grant agreement,\n• All GF funds received by the grant [including disbursements to third parties] are included;\n• Any other income received (e.g. interest, tax returns, penalties to suppliers, sales) is included;\n• Grant expenditures reported against the budget as defined in the grant agreement for the period with the actual expenditure allocated to the same budget categories disclosed for the implementing entity.\n"]
[null,"All the components in the IES are the ones expected to be part of this statement."]
[null,"The disbursement amount reported in the IES coincides with the disbursement details on The Global Fund Website"]
[null,"The total of the line \"other income\" in the financial statements reconcile with the one in the PU/DR"]
[null,"Statement of Financial Position was presented in the grant's currency"]
[null,"Statement of Changes in Net Assets was presented in the grant's currency"]
[null,"Notes to the financial statements are included in the financial statements"]
[null,"Notes to the financial statements provide adequate details for interpreting the financial statements"]
[null,"Accounting basis used for the preparation of the financial statements is reported as:","Select",null,null,null,"Select"]
[null,"The Reviewer /LFA considers that the accounting basis used by the PR is the most appropriate in their case"]
[null,"Suppl. statements on SR advances and reconciliation of total amount advanced by PR to SRs with SR recorded expenditure and SR cash balances at the end of the reporting period are included in the financial statements and are presented in the grant's currency"]
[null,"Suppl. statement on reconciliation to PU/DR information is included in the financial statements and is presented in the grant's currency"]
[null,"Listing of all fixed assets purchased with grant funds (Inventory) was included in the financial statements"]
[null,"Listing of all fixed assets purchased with grant funds (Inventory) included information for all grant's implementers in case of consolidated financial statements"]
[null,"The financial statements clearly state the grant's number"]
[null,"Evidence that the Financial Statements were prepared by the PR is provided in the report"]
[null,"The current reporting period of the financial statements aligns to the respective AFR period"]
[null,"The reconciliation between the IES and the AFR is included in the financial statements"]
[null,"The reconciliation between the IES and the AFR provides clear information on the reasons for any variance on expenditures reported in both documents"]
[null,"The initial cash balance reported in the financial statements is consistent with previous audited end cash balance"]
[null,"The suppl. statement on SR advances and reconciliation match with information in the PU/DR"]
[null,"The notes to the financial statement include specific statement of activities of SRs (optional)"]
["Additional scope","The report covered adequately the additional scope of work included in the approved TORs"]
["Audit Report (compliance)","The auditing standards used by the auditors were:","Select",null,null,null,"Select"]
[null,"An opinion was provided on: \"Whether the financial position of the grant program at the end of the reporting period and of the funds received and expenditures for the reporting period, are presented fairly in all material respects by the PR (and SRs) in the GPFS and in accordance with the applicable accounting framework\""]
[null,"An opinion was provided on: \"Whether, in all material respects, the grant funds have been used in conformity with the provisions of the Grant Agreement, including the approved budget and workplan and any amendments thereto as contained in implementation letters"]
[null,"An opinion was provided on: \"Whether the GPFS agree with the program accounts (books of account) which provide the basis for preparation of the GPFS and reflect the financial transactions of the program, as maintained by the program implementing entities\";"]
[null,"An opinion was provided on: \"Whether the GPFS agree or reconcile with other information reported to GF i.e. Progress Updates and Enhanced Financial Reports\""]
["Audit Report \n(quality)","Taking into account the limitations of the Reviewer / LFA work, and based on this desk review, the opinion on the financial statements is supported by the findings identified by the auditor in the audit report, the Management Letter, and as an outcome of the previous questions of this check list."]
[null,"Taking into account the limitations of the Reviewer / LFA work, and based on this desk review, the opinion on compliance with the terms of the grant agreement is supported by the findings identified by the auditor in the audit report, the Management Letter and as an outcome of the previous questions of this check list."]
[null,"Taking into account the limitations of the Reviewer / LFA work, and based on this desk review, the opinion on  agreement of financial statements with the books is supported by the findings identified by the auditor in the audit report, the Management Letter and as an outcome of the previous questions of this check list."]
[null,"Taking into account the limitations of the Reviewer / LFA work, and based on this desk review, the opinion on the GPFS agreeing or reconciling with PU/DR  is supported by the findings identified by the auditor in the audit report, the Management Letter and as an outcome of the previous questions of this check list."]
[null,"Based on your review, the report evidences that the auditor's scope of work covered all minimum requirements stated in GF's standard audit TORs section 7.2 (included below for easy reference)."]
["Additional scope","The report covered adequately the additional scope of work included in the approved TORs"]
["Management Letter (compliance)","The Management letter submitted by the auditors complies with all the requirements stated in the GF's standard TORs (included below for easy reference)."]
["Management Letter (quality)","Based on the information from the report, from reports from other assurance providers and information shared with the auditors, the Management letter covers all relevant areas of risk you are aware off."]
[null,"If material budget amount for the period was allocated to SRs (i.e. = >60%), or if there were specific SR's audits, the Management Letter includes Management Actions for selected SRs"]
[null,"Based on your discussion with the auditors, your review of the audit report, other available information and compared to your own risk assessment of the grant(s), have the auditors covered the obvious areas of risk you would have expected them to cover?"]
[null,"Based on your discussion with the auditors, your review of the audit report, other available information and taking into account the budget distribution and nature of the activities, have the auditors covered the obvious areas of risk you would have expected them to cover?"]
["Additional scope","The Management Letter covered adequately the additional scope of work included in the approved TORs"]
[]
["SR's separate audit reports \n(Exceptional cases)","The criteria for exceptional separate audit reports were met"]
[null,"The SR's separate audit report (s) complied with the requirements for the grant audit report verified in the list above"]
[]
[null,"DO NOT MODIFY FORMULAS",{"$nulls":5},"DO NOT MODIFY FORMULAS"]
["Auditor's performance based on this desk review"]
["Auditors",{"$f":"E3","v":0}]
["Grant&Audit report",{"$f":"IF($B$6=$C$3,\"\",$B$6)","v":"MEX-007"},{"$f":"$E$5","v":"00:00:00"},null,null,null,"Grant&Audit report",{"$f":"IF($B$6=$C$3,\"\",$B$6)","v":"MEX-007"},{"$f":"$E$5","v":"00:00:00"}]
["Timeliness",{"$f":"IF($E$7<=$E$6,\"Report provided on time\",IF($E$7>=($E$6+30),\"Report overdue by more than one month\",\"Report overdue by less than one month\"))","v":"Report provided on time"},{"$nulls":4},"Timeliness",{"$f":"IF($E$7<=$E$6,\"Report provided on time\",IF($E$7>=($E$6+30),\"Report overdue by more than one month\",\"Report overdue by less than one month\"))","v":"Report provided on time"}]
[null,"Compliant","Quality","Reviewer / LFA  Comments (if not included above)",null,null,null,"Compliant","Quality"]
["Financial Statements ","Select","Select",null,null,null,"Financial Statements ","Select","Select"]
["Audit report","Select","Select",null,null,null,"Audit report","Select","Select"]
["Management letter","Select","Select",null,null,null,"Management letter","Select","Select"]
[null,null,"Rating ","Reviewer / LFA  Comments (if not included above)"]
["Criteria for performance","Timely (Automatic)",{"$f":"IF($E$7<=$E$6,3,IF($E$7>=($E$6+30),1,2))","v":3}]
[null,"Compliant (Automatic)",{"$f":"IF(OR(B64=\"No\",B65=\"No\",B66=\"No\"),1,IF($R$11<=1,1,IF($R$11=3,3,2)))","v":1}]
[null,"Quality (Automatic)",{"$f":"IF(OR(C64=$S$6,C65=$S$6,C66=$S$6),1,IF($S$11<=1,1,IF($S$11=3,3,2)))","v":1}]
[null,"Total",{"$f":"C68*'5.Review of Audit Report Jun19'!D110+C69*'5.Review of Audit Report Jun19'!D111+C70*'5.Review of Audit Report Jun19'!D112","v":1.2000000000000002},{"$f":"IF(C71<='5.Review of Audit Report Jun19'!D129,'5.Review of Audit Report Jun19'!B129,IF(C71>'5.Review of Audit Report Jun19'!D128,'5.Review of Audit Report Jun19'!B127,'5.Review of Audit Report Jun19'!B128))","v":"Unacceptable "}]
[]
[null,"Reviewer / LFA 's assurance statements",null,"Reviewer / LFA  Comments (if not included above)",null,null,null,"Reviewer / LFA 's assurance statements",null,"Reviewer / LFA  Comments (if not included above)"]
[null,"The Reviewer / LFA  recommends acceptance of the audited Financial Statements ","Select",{"$nulls":4},"The Reviewer / LFA  recommends acceptance of the audited Financial Statements ","Select"]
[null,"The  Reviewer / LFA   recommends acceptance of the auditor's report (Opinions)","Select",{"$nulls":4},"The  Reviewer / LFA   recommends acceptance of the auditor's report (Opinions)","Select"]
[null,"The Reviewer / LFA   recommends acceptance of the auditor's management letter","Select",{"$nulls":4},"The Reviewer / LFA   recommends acceptance of the auditor's management letter","Select"]
[null,"The Reviewer / LFA   recommends to maintain the auditors for next audit","Select",{"$nulls":4},"The Reviewer / LFA   recommends to maintain the auditors for next audit report ","Select"]
[]
["Deadline for the Reviewer / LFA : 2 weeks from the PR's submission of both Audit report and ML,unless otherwise agreed with the GF Country Team."]
[]
[]
[null,"EXTRACTS OF STANDARD TORs",null,"EXTRACTS OF STANDARD TORs"]
[null,"7.2 Mininum scope of work: As part of the audit testing procedures, particular attention should be paid to the following areas",null,"Management Letter Requirements"]
[null,"Compliance with applicable legislation – Verify that the transactions comply in all material respects with any applicable legislation;",null,"The Management letter uses a system of grading points depending on the level of severity in line with that proposed in the Guidelines for the annual audits of PRs’ and SRs’ financial statements."]
[null,"Grant expenditures - Funds received by the Program from disbursements, or generated by the Program’s funds, were spent in conformity with the approved budget and workplan existing at the time of the expenditure and in line with provisions of the Grant Agreement, including any applicable grant conditions (as amended by any Implementation Letters), and only for the purposes for which the funds were provided;",null,"The Management letter set out any instances of non-compliance with the Grant agreement that were noted by the auditors in the course of their work to form an opinion on the GPFS;"]
[null,"System of internal controls - Assessment of the adequacy and effectiveness of the accounting and overall internal control system to monitor expenditures at all levels of the Program and other financial transactions including special attention to the adequacy and effectiveness of controls around cash transactions;",null,"The Management letter provided a schedule of ineligible and unsupported expenditures identified by the auditors in the course of their work;"]
[null,"Follow up on the status of findings of previous audit reports – The auditor should follow up on management’s intended actions to address the findings of previous audits, including external audit, relevant internal audits and audits issued by the Office of the Inspector General (OIG) of TGF;",null,"The Management letter comment on instances of non-compliance in the accounting records, procedures, systems and controls that were examined during the course of the audit with particular reference to ineligible expenditures and systematic weaknesses;"]
[null,"Designated bank accounts - Where Designated Accounts (including those being used under an approved pooled funding program implementation mechanism) have been used by PR and SRs, they have been maintained and operated in accordance with the provisions of the Grant agreement and in accordance with the Global Fund’s rules and procedures;",null,"The Management letter provides recommendations to address the observed deficiencies and areas of weakness in systems and controls which may be effected promptly;"]
[null,"Safeguarding of assets - Verify that the PR has put in place mechanisms for the tracking and safeguarding of assets purchased with grant funds and that they are being used for the intended purposes. Verify that Program’s fixed assets register exists, is maintained in accordance with the Grant agreement; that property rights or related beneficiaries’ rights are established in accordance with the Grant’s conditions;",null,"The Management letter communicates matters that have come to their attention during the audit which might have a significant impact on the implementation and sustainability of the grant program"]
[null,"Disbursements to SRs - Verify that disbursements made by the PR to SRs are in line with the SR sub-grant agreements and the approved work plan and budget. Verify that the PR follows adequate process for validating expenditure reports submitted by the SRs;",null,"The Management letter reports on the implementation status of recommendations contained in previous audit reports;"]
[null,"Data retention and supporting documentation - Necessary supporting documents, records, and accounts have been retained in compliance with provisions of the Grant Agreement. Procedures exist for security and management of electronic data (backup systems and procedures, etc.);",null,"The Management letter includes responses made by the PR in discussing audit recommendations, along with a timeline for implementing agreed recommendations."]
[null,"In addition the Global Fund may request the auditors to review the following areas of concern, in which case the additional scope would be agreed between the Global Fund and the auditors in advance:"]
[null,"Goods and services - have been procured transparently, competitively and in accordance with the Grant Agreement and relevant procurement Guidelines approved by TGF;"]
[null,"Procurement systems for pharmaceutical and health products – Verify the evidence that procurement transactions were undertaken in accordance with the grant agreement and the organization’s policies and procedures;"]
[null,"Value for Money – review grants expenditures with due attention to economy and efficiency."]
[]
[]
[]
[]
["Methodology of the determination of the KPI relating to the performance of the external auditor"]
[]
[null,null,"Audit report assessment criteria"]
[null,null,"Timely","Compliant","Quality"]
[null,null,1,1,1]
[null,null,2,2,2]
[null,null,3,3,3]
[]
[null,null,"Weigthing of the performance criteria"]
["Timely",null,"Criteria","Weight"]
[1,"Report overdue by more than one month ","Timely",0.1]
[2,"Report overdue by less than one month ","Compliant",0.4]
[3,"Report provided on time ","Quality",0.5]
[]
["Compliant"]
[1,"Non compliant report i.e the requested opinions, financial statements and the management letters are not compliant with the guidelines"]
[2,"Partially not compliant reports i.e the requested opinions, financial statements and the management letter are compliants however one or more other requirement of the guidelines have not been respected"]
[3,"The report is compliant with the audit guideline"]
[]
["Quality"]
[1,"Major non compliance with the auditing standards noted resulting in the opinion  being questioned or the report to be modified e.g. the basis of the opinion"]
[2,"Some technical errors noted which are not material enough to question the audit opinion or the modification of the audit report/ opinion"]
[3,"The audit report is technically sound and no issues have been noted "]
[]
["Grading principle for audit reports received"]
[]
[]
[null,"Meets expectations"," 2.3< x <= 3"]
[null,"Needs Improvement ","1.5< x < 2.2",2.2000000000000002]
[null,"Unacceptable ","< 1.5",1.5]

{"sheet":"6. Follow up on Audit Findings","index":6,"n_rows":35,"n_cols":10,"rows_kept":35,"cut":false,"hidden":false,"merged":[[6,4,6,6],[6,7,6,10],[6,11,6,14],[7,4,7,6],[8,4,8,6],[4,4,4,6],[4,7,4,10],[4,11,4,14],[5,4,5,6],[5,7,5,10],[5,11,5,14],[2,4,2,6],[2,7,2,10],[2,11,2,14],[3,4,3,6],[3,7,3,10],[3,11,3,14],[7,0,7,3],[8,0,8,3],[2,0,2,3],[3,0,3,3],[4,0,4,3],[5,0,5,3],[6,0,6,3],[31,0,31,7],[31,8,31,14],[32,0,32,7],[32,8,32,14],[29,0,29,7],[29,8,29,14],[30,0,30,7],[30,8,30,14],[27,8,27,14],[28,0,28,7],[28,8,28,14],[21,0,21,14],[22,0,24,14],[25,0,25,14],[26,0,26,14],[27,0,27,7],[18,9,18,14],[19,1,19,7],[19,9,19,14],[16,1,16,7],[16,9,16,14],[17,1,17,7],[17,9,17,14],[14,0,19,0],[11,0,13,0],[0,0,0,14],[10,0,10,7],[10,9,10,14],[15,1,15,7],[15,9,15,14],[14,9,14,14],[11,1,11,7],[11,9,11,14],[13,1,13,7],[13,9,13,14],[14,1,14,7],[12,1,12,7],[12,9,12,14],[18,1,18,7]]}
["Section 6: Local Fund Agent Review of the Progress in Implementing the Recommendations of the Previous Year's Audit Report and Management Letter"]
[]
["Local Fund Agent Organization:",{"$nulls":6},"Current Audit Period:"]
["Country:",{"$nulls":6},"Date of Local Fund Agent Review:"]
["Disease Component:"]
["Grant Number:"]
["Principal Recipient:"]
["Program Start Date:"]
["Program End Date:"]
[]
["A. Status of Implementing Audit Recommendations",{"$nulls":7},"Select","Local Fund Agent Comments \nPlease state clearly any issues and risks"]
[null,"Were there any major issues identified in the Principal Recipient and/or sub-recipients' audit report of the past year?",{"$nulls":6},"Select"]
[null,"Did the auditor report on the status of the recommendations of the prior year?",{"$nulls":6},"Select"]
[null,"Based on the auditor's work, are there any recommendations from the prior audit that have not been implemented? If so, please state which and the reasons why the Principal Recipient and/or sub-recipients has not implemented them.",{"$nulls":6},"Select"]
[null,"Status of Implementation",{"$nulls":6},"Fulfilled?"]
[null,"Recommendation 1",{"$nulls":6},"Select"]
[null,"Recommendation 2",{"$nulls":6},"Select"]
[null,"Recommendation 3",{"$nulls":6},"Select"]
[null,"Recommendation 4",{"$nulls":6},"Select"]
[null,"Add any recommendation as appropriate",{"$nulls":6},"Select"]
[]
["B. Other comments on the progress in implementing the audit recommendations"]
[]
[]
[]
[]
["C. State the key issues and recommendations on the implementation of audit findings that the Principal Recipient and/or sub-recipients should address"]
["Key  Findings",{"$nulls":7},"Recommendations "]
[1,{"$nulls":7},1]
[2,{"$nulls":7},2]
[3,{"$nulls":7},3]
[4,{"$nulls":7},4]
[5,{"$nulls":7},5]
[]
["Deadline for the Local Fund Agent: 1 month from the date when the Principal Recipient submits all documents to the Local Fund Agent"]

{"sheet":"7. Implementation SR audit plan","index":7,"n_rows":43,"n_cols":10,"rows_kept":43,"cut":false,"hidden":false,"merged":[[8,0,8,2],[8,3,8,5],[2,8,2,11],[2,12,2,14],[3,8,4,11],[3,12,4,14],[5,8,6,11],[5,12,6,14],[7,8,7,11],[7,12,7,14],[6,0,6,2],[6,3,6,5],[7,0,7,2],[7,3,7,5],[4,3,4,5],[5,0,5,2],[5,3,5,5],[2,0,2,2],[2,3,2,5],[3,0,3,2],[3,3,3,5],[4,0,4,2],[35,0,35,7],[35,8,35,14],[36,0,36,7],[36,8,36,14],[22,0,23,0],[27,9,27,14],[22,1,22,7],[24,0,27,0],[24,1,25,7],[24,8,25,8],[24,9,25,14],[27,1,27,7],[22,9,22,14],[34,0,34,14],[30,0,32,14],[29,0,29,14],[40,0,40,7],[40,8,40,14],[37,0,37,7],[37,8,37,14],[38,0,38,7],[38,8,38,14],[39,0,39,7],[39,8,39,14],[14,9,14,14],[15,9,16,14],[17,1,17,7],[17,9,17,14],[21,1,21,7],[21,9,21,14],[18,8,20,8],[15,1,16,8],[26,1,26,7],[0,0,0,14],[17,0,21,0],[10,0,10,7],[10,9,10,14],[12,1,13,7],[12,8,13,8],[12,9,13,14],[11,9,11,14],[12,0,14,0],[15,0,16,0],[18,9,20,14],[14,1,14,7],[18,1,20,7],[23,1,23,7],[23,9,23,14]]}
["Section 7: LFA Review of the Implementation of the SR Audit Plan "]
[]
["Local Fund Agent Organization:",{"$nulls":7},"Current Audit Period:"]
["Country:",{"$nulls":7},"Submission Date of Sub-recipient Audit Reports by Principal Recipient:"]
["Disease Component:"]
["Grant Number:",{"$nulls":7},"Submission Date of Sub-recipient Management Letters by Principal Recipient:"]
["Principal Recipient:"]
["Program Start Date:",{"$nulls":7},"Date of Local Fund Agent Review:"]
["Program End Date:"]
[]
["A. Checklist ",{"$nulls":7},"Select","Local Fund Agent Comments\nPlease state clearly any issues and risks"]
[null,"Follow-up on issues identified in sub-recipient audit reports in the PREVIOUS year"]
[null,"If there were any missing sub-recipient audit reports from the prior year's audit, have they been received by the Principal Recipient? If not, please state which sub-recipient audit reports have not been received and why.",{"$nulls":6},"Select"]
[]
[null,"Were there any major issues identified in the sub-recipient audit reports and management letters that required follow-up? If yes, please comment on whether, based on the auditor's work, the Principal Recipient addressed them appropriately.",{"$nulls":6},"Select"]
[null,"Review of implementation of the CURRENT sub-recipient audit plan"]
[]
["Completeness","Have all the sub-recipients included in the plan been audited ? If not, please state which sub-recipients were not audited and why.",{"$nulls":6},"Select"]
[null,"Have all sub-recipient audit reports per approved audit plan been received by the Principal Recipient? If not, please state which sub-recipient audit reports have not been received and why.",{"$nulls":6},"Select"]
[]
[]
[null,"Did the Local Fund Agent review all sub-recipient audit reports/management letters? If not, and only a representative sample was reviewed, please explain what methodology was used for selecting the sub-recipient audit reports for review.",{"$nulls":6},"Select"]
["Timeliness","Have the sub-recipient audits been conducted according to the timeframe in the sub-recipient audit plan?",{"$nulls":6},"Select"]
[null,"Have the sub-recipient audit reports and management letters been submitted to the Principal Recipient in line with the agreed timeframe? If not, please state the reasons for the delays.",{"$nulls":6},"Select"]
["Quality","If an auditor produced modified opinion (i.e. a qualified opinion, an adverse opinion or a disclaimer of opinion), provide a brief description of the basis for modification as per the audit report. In the Local Fund Agent's view and based on the available information, was the basis for modification justifiable?",{"$nulls":6},"Select"]
[]
[null,"Does the management letter include significant/material misstatements that, in the Local Fund Agent's view, could lead to a change in audit opinion? If yes, state details "]
[null,"Are there any critical issues identified in the auditor's management letters? If yes, please state which. How does the Principal Recipient plan to address them?",{"$nulls":6},"Select"]
[]
["B. Other comments on the implementation of the sub-recipient audit plan. "]
[]
[]
[]
[]
["C. State the key issues and recommendations regarding the implementation of the sub-recipient audit plan"]
["Key Findings",{"$nulls":7},"Recommendations "]
[1,{"$nulls":7},1]
[2,{"$nulls":7},2]
[3,{"$nulls":7},3]
[4,{"$nulls":7},4]
[5,{"$nulls":7},5]
[]
["Deadline for the Local Fund Agent: 1 month from the date when the Principal Recipient submits all documents to the Local Fund Agent."]