Tap Taller Ops
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Transcript of Tap Taller Ops
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GAVI’s Transparency & Accountability Policy & financial management assessment (FMA)
Santiago Cornejo
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Cash-based support is now a major part of GAVI programmes(will be 1/3 by 2010)
Evidence from phase 1 suggests countries are not always using their own public financial management systems/regulations for GAVI funds
Recent high-level case of ISS misuse
Better align GAVI support with country systems (Paris Declaration on Aid Effectiveness)
Why did GAVI introduce TAP?
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Transparency & Accountability Policy - overview
Took effect 1 January 2009
Covers ONLY to cash-based support; vaccines not effected
Primary goal: to limit fiduciary risk while maintaining flexibility/programme effectiveness
Secondary objective: support harmonisation and alignment agenda. Countries encouraged to use national PFM systems and/or joint financing mechanisms
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Principles of the policy
Build upon countries’ systems
Be consistent with the Paris Declaration, including the principle of mutual accountability
Apply a country-by-country approach; no “one size fits all” solution
Be based on minimum standards: Funding used in accordance with programme objectives
Accurate and verifiable financial reports
Funds managed in accounts that meet national requirements
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How is GAVI implementing TAP?
Strengthened financial management sections in all new proposals and annual progress reports;
Financial management experts on the Independent Review Committee
An early warning system that allows GAVI to identify risks pre-emptively
The financial management assessment (FMA)
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Strengthened financial management section: NEW PROPOSALS
Mechanisms must meet the “minimum standards” for financial management
Countries asked to provide as much information as possible on financing mechanism(s) proposed (refer to detailed questions in handout)
Countries can still propose separate financing mechanisms for HSS & ISS
Countries strongly encouraged to use joint financing mechanisms, where available, especially for HSS
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Strengthened financial management section: ANNUAL PROGRESS REPORTS
For existing programmes, countries are not required to change their systems for funds management (may be required following an FMA)
Countries asked to provide as much information as possible on existing financing mechanism(s) (refer to detailed questions in handout)
Countries for which little information exists may be prioritised for financial management assessments
In accordance with old guidelines, reports on HSS must be accompanied by certified financials and available external audit reports.
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The financial management assessment (FMA)
Baseline understanding of financial managemnet in health – how will strengths/weaknesses impact GAVI funds?
Identify best mechanism(s) for GAVI cash support & additional assurances (if any)
Relies on existing information & assessments
Starting point: financing mechanism(s) proposed or already in use
Intensity varies depending on information available/government’s preferred funding mechanism
Single FMA covers both ISS and HSS
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The FMA methodology
Two stages:
1. Desk review (of existing assessments & info)
2. In-country review (varying levels of intensity)
Indicators in 6 key dimensions:
budget credibility;
budget comprehensiveness and transparency;
policy based-budgeting;
predictability and control in budget execution;
adequate accounting, recording and reporting;,
external scrutiny and audit
Additional qualitative interview questions
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The FMA methodology cont.
The in-country review: should remain as ‘light-touch’ as possible
Levels of intensity:
1. Low intensity – info on financial management in health available, other partners currently working in this area, government has proposed strong financing mechanism
2. Medium intensity – some info available, but more analysis likely needed in health sector
3. High intensity -- little info available on public financial management at national level, no assessments for the health sector; government has proposed parallel mechanism
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Phasing in the FMA
Prioritise countries with new proposals for HSS & ISS
Then move on to higher risk existing programmes
Aiming to conduct all in two years, subject to capacity
Countries will determine exact timing
Aide memoire/FMA outcomes considered by IRCFMA timing
agreed w/country
IRC/Board can approve
FMA completed prior to IRC
IRC/Board can only approve with clarifications
FMA pending during IRC
FMA completed, Management can approve
First tranche of funding released
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Responding to countries’ questions/concerns
The FMA does not establish conditionality
A country cannot “fail” an FMA
GAVI pays FMA costs; can fund some limited assurance activities
Outcome should strike right balance – financial management and programme effectiveness
Countries with total cash grants ≤ 100 K do not need FMA
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