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Reporting of Financial Management Systems

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Financial Management Systems for Health


Timely, regular and accurate reporting results in better decision making and improved regulatory compliance

Reporting facilitates 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.

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 quarterly reports to GAVI and 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 optimally use the software, and this was complemented by further medium-term technical support (6 months) for UNDP to work closely with the Ministry of Health to assist with financial reporting, whilst 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 Organisations (CSOs) to utilise existing national systems and procedures to establish a system of timely and accurate reporting within health programmes.

  • UNDP support helps organisations to realise 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 underutilised, 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 the 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
The Global Fund requires each grant to report expenditure by module and intervention, cost category and implementer. UNDP developed reporting tools, that expedite the reporting process, and ensure data integrity is maintained. UNDP is able to mobilise a team of strong finance professionals to support development of financial reports meeting the requirements of the Global Fund.

Suggested Capacity Development Indicators

UNDP has utilised 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 utilised for decision making