1. ClASS MODULES: BREAKOUT SESSIONS

2. ClASS FINANCIAL MODULE

3. Session Objectives By the end of the session, participants will be able to: List the 10 content areas within the ClASS Financial Module Describe the structure and organization of the ClASS Financial Module Explain how the tool may be used in its modular format Identify key resources from which to gather information Develop a plan for gathering information on-site Effectively present findings and recommendations

4. Section 1: Program Financial Management and Oversight Section 2: Financial Policies and Procedures Section 3: Budget Management Section 4: Financial Management Systems Section 5: Accounting Systems – Payroll Content Areas (1)

5. Section 6: Accounting Systems – Documentation, Internal Controls and Cash Section 7: Accounts Payable and Receivable Section 8: Procurement, Purchasing, Inventory &Travel Section 9: Financial Program Monitoring and Oversight Section 10: Grants and Contract Management Content Areas (2)

6. Structure and Organization (1)

7. Structure and Organization (2)

8. Document Review Advance ReviewOn-Site Review Current budget for HIV Program. Most recent Management Letters and/or audit reports. Position descriptions of financial management staff including accounting staff. Minutes of Management, Governance or other Committee responsible for financial management functions including budget and audit. Org chart showing financial mgmt responsibiities Documentation of reconciliation of checking account (s) Committee structure detailing budget approval process, review process and how audit findings are addressed. Financial Management Policies and Procedures including applicable organizational, MOH, partner, USG, or Diocesan sources. Acct policies and procedures Visual review of accounting system including electronic (Excel or Accounting) software. Billing and Collection policies Documentation of internal controls and internal quality assurance provisions. Procurement policies and proc’sPayroll, petty cash and travel expense records Chart of accountsExpenditure reports (monthly or quarterly) Inventory control systems

9. Key Staff Interviews

10. Activity ClASS Financial Review Scenarios  Gather relevant and accurate information  Prioritize and communicate findings

11. Key Points The ClASS Financial Module is divided into 10 sections. Each section includes core competencies based on USG financial guidance and best practices from international organizations, and a series of suggested questions. The ClASS Toolkit is modular in format, which means that modules or sections of modules may be chosen based on relevance to the program being assessed. This decision will be made by review team and collaborating partners. Reviewers should not feel required to complete the tool sections (or tools in general) in any specific order.

12. QUESTIONS?