Reporting
Financial management systems for health
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Purpose
Timely, regular and accurate reporting results in better decision-making and improved regulatory compliance
Reporting allows management to make good decisions based on up-to-date and relevant information. Reporting of expenditure against budget allows remedial action to be taken to address delays, budget overruns and reprogramming of activities.
Reporting to other government entities or donors not only ensures compliance with legal and regulatory obligations, but also provides accurate data that may attract additional funding.

UNDP’s Support
In the Republic of Sudan, UNDP worked with the Federal Ministry of Health to ensure that their newly implemented financial management system automated the production of reports for internal ministry use as well as producing quarterly reports to Global Alliance for Vaccines and Immunization (GAVI) and the Global Fund. The software was procured and installed at key Ministry of Health Directorates and configured to pre-set parameters for standard reports. UNDP held a series of trainings for federal and state finance staff on how to use the software, and this was complemented by further medium-term technical support (six months) for UNDP to work closely with the Ministry of Health to assist with financial reporting, while providing on-the-job support and training to financial staff.
UNDP’s Offer
UNDP has assisted health programmes to improve reporting systems by working with ministries of health and civil society organizations (CSOs) to use existing national systems and procedures to establish a system of timely and accurate reporting within health programmes
- UNDP support helps organizations to realize the benefits of timely and accurate reporting, not just to result in increased compliance with reporting deadlines, but to facilitate better decision-making
- UNDP has used innovative IT systems and technologies, which interface with existing systems, to provide easy-to-read financial reports
- the use of real-time reporting improves accountability and transparency, as well as supporting faster and more accurate decision-making
- one of the essential pre-requisites for financial accounting and reporting is the chart of accounts (CoA)
- UNDP works with finance and other senior management to design a COA that facilitates fast, flexible data analysis
- UNDP uses the process of designing the CoA for data users to better understand and articulate their data needs
- many financial reports remain underused, with finance departments investing time in reports that do not fully meet the needs of management. UNDP helps design reports that are readily understood by all including non-financial managers, exception reports, as well as detailed financial reports for use mainly by finance managers
- by understanding the main challenges to timely and accurate reporting, UNDP is able to identify practical solutions and measures to overcome bottlenecks
- UNDP has developed a capacity assessment tool which helps to identify areas for strengthening monitoring and internal controls within health systems
- UNDP works with government health systems as well as CSOs to develop milestones and indicators, including training needs to measure improvements in the internal control environment

Suggested capacity development indicators
UNDP uses clear indicators to monitor improvements in reporting systems
- policies and procedures manuals are approved and available
- the Chart of Account is available and facilitates fast and flexible data analysis
- accuracy and timeliness of financial transactions and reporting data
- % departments/ regions using accounting and financial software systems
- % of reports submitted on time
- % of reports used for decision-making