1. “ Working Actively and in Partnership to combat HIV/AIDS” FIDUCIARY MANAGEMENT UNDER THE MULTI-SECTORAL HIV/AIDS PROJECT (MAP)-GHANA PRESENTED BY : MAXWELL ADDO (Director of Finance) AND FUSEINI ABU (Procurement Manager) Ghana AIDS Commission

2. Fiduciary Management Cont’d Fiduciary Management (Finance and Procurement) Fiduciary Management (Finance and Procurement) Objectives of Fiduciary Management MAP (GHANA): Objectives of Fiduciary Management MAP (GHANA): To facilitate project implementation through the provision of Financial and Procurement Technical support to all Implementing Agencies. To facilitate project implementation through the provision of Financial and Procurement Technical support to all Implementing Agencies. To Ensure that funds disbursed to sub-projects have been use for their intended purpose To Ensure that funds disbursed to sub-projects have been use for their intended purpose To ensure that project implementation is on course To ensure that project implementation is on course That Budgeted cost will not be exceeded. That Budgeted cost will not be exceeded.

3. Country Fiduciary Management Team Country Fiduciary Management Team Maxwell Addo-Director of Finance (Ghana AIDS Commission) Maxwell Addo-Director of Finance (Ghana AIDS Commission) Fuseini Abu-Procurement Manager (Ghana AIDS Commission Fuseini Abu-Procurement Manager (Ghana AIDS Commission Samuel Anyimadu-Amaning-GHANET (Ghana HIV/AIDS Network) Samuel Anyimadu-Amaning-GHANET (Ghana HIV/AIDS Network) Matilda Owusu-Ansah-Planned Parenthood Association of Ghana (PPAG) Matilda Owusu-Ansah-Planned Parenthood Association of Ghana (PPAG) Emmanuel Budu Addo-Senior Accountant (SIPAA) Emmanuel Budu Addo-Senior Accountant (SIPAA) ( Team formed during the George Workshop in South Africa) Before this workshop Ghana did not have such a team. ( Team formed during the George Workshop in South Africa) Before this workshop Ghana did not have such a team.

4. DESIGN Design Considerations Design Considerations Different capacities of Implementing Partners Different capacities of Implementing Partners The need to make procedures user-friendly The need to make procedures user-friendly The lateral spread of Implementing Agencies The lateral spread of Implementing Agencies The need for timely information for Analysis, Planning and Control of operations The need for timely information for Analysis, Planning and Control of operations

5. Ghana (MAP) Institutional Framework Director-General-Ghana (MAP) Finance and Procurement-Ghana MAP Country Fiduciary Management Team Window A (MDA’s) Window B (NGO’s)District Assemblies Window C (CBO’s) Legend Flow of Funds Reporting Advisory

6. Description of Institutional Framework Institutional Involvement Institutional Involvement  Funds disbursed from MAP Ghana to all 3 Windows (A, B, & C)  Disbursement for Window C done through District Assemblies (Decentralisation)  Each sub-project has a Fiduciary Management Team to manage the Funds  Windows A & B report directly to MAP Ghana  Window C reports through District assemblies

7. Achievements in Fiduciary Management at MAP Ghana Total of 5,434 sub-projects financed by MAP Ghana for all 3 Windows within 18 months of Credit effectiveness Total of 5,434 sub-projects financed by MAP Ghana for all 3 Windows within 18 months of Credit effectiveness Project Implementation ahead of Schedule Project Implementation ahead of Schedule Effectiveness Date:May 8 th 2002 Closing Date:June 30 th 2005 But GARFUND will finish before the Closing Date!! Total Project Amount: US$25,000,000.00 Disbursement to Date:US$10,515,960.00 Undisbursed Balance =US$14,484,040.00

8. Achievements in Fiduciary Management Cont’d *Commitments-Subprojects: US$8,794,757.00 Carried out Financial and Procurement Training Workshops for Windows B & C Carried out Financial and Procurement Training Workshops for Windows B & C Set up Country Fiduciary Management Team Set up Country Fiduciary Management Team Implemented recommendations of George (S.A) Workshop on Fiduciary Management:- Implemented recommendations of George (S.A) Workshop on Fiduciary Management:-

9. Achievements in Fiduciary Management Cont’d Achievements in Fiduciary Management Cont’d  Reviewed Financial and Procurement Manual to make it “User-friendly” for all 3 Windows (A, B & C).  Incorporated changes in current Financial and Procurement Procedures Manual.  Adoption of Output-based Contracts for CBO’s that relies on mutually agreed outputs instead of relying on receipts  Establishment of M & E Focal Persons in all 110 Districts and 10 Regions of Ghana

10. Success achieved by:- Commitment from the Presidency Commitment from the Presidency Dedicated, hardworking and resourceful staff at Ghana AIDS Commission. Dedicated, hardworking and resourceful staff at Ghana AIDS Commission. Collaboration and Networking by all stakeholders. Collaboration and Networking by all stakeholders. Support from DFID-UK for capacity building. Support from DFID-UK for capacity building. Mission Support from the World Bank:- Mission Support from the World Bank:- Regular review missions (International perspective).

11. Monitoring and Evaluation Monitoring and Evaluation Analysis of Financial and Procurement Reports from Beneficiaries of GARFUND Analysis of Financial and Procurement Reports from Beneficiaries of GARFUND Feedback from capacity building workshops Feedback from capacity building workshops Reports of Field Investigators Reports of Field Investigators Statutory Audit Reports Statutory Audit Reports Reports from District M & E Focal Persons in 110 Districts and 10 Regional M & E Focal Persons from the 10 Regions of Ghana Reports from District M & E Focal Persons in 110 Districts and 10 Regional M & E Focal Persons from the 10 Regions of Ghana Reports from the media and other stakeholders Reports from the media and other stakeholders

12. Challenges Strengthen Financial Management capacity at all levels of implementation Strengthen Financial Management capacity at all levels of implementation More attention to Financial Management planning and Monitoring More attention to Financial Management planning and Monitoring Emphasis on Decentralisation of responsibilities Emphasis on Decentralisation of responsibilities