Ideally capacity development plans are developed during the development of GF concept notes and refined at the grant set-up stage, known by the Global Fund as grant-making. At this stage budgets for capacity development can be integrated within the overall available funding for the country. However many capacity development plans are developed as a result of issues being identified during the implementation phase. At this stage funding will need to be sourced either by requesting the Global Fund to re-allocate budgets, from additional donor sources or government resources.
The following points should be considered when obtaining approval for the plan and sourcing resources.
The UK’s DFID sponsored the creation of an Office of Financial management at the Ministry of Health and Social Welfare in Liberia. To support this office new financial management procedures were set up and additional financial management tools and mechanisms were introduced. UNDP provided coaching and mentoring; and facilitated the formal external training of new staff in the Office of Financial Management, as well as of national control programme finance staff.
The Global Fund financed the recruitment and salaries of two additional finance staff, and supported the installation of hardware and software for a new computerised accounting system. Proper recording tools for financial transactions were developed, auditing procedures were put in place and more efficient fund transfer mechanisms were established.
Through these joint capacity development efforts major improvements were made in the financial management systems of the MOHSW. Skills and competencies for the everyday financial management and accounting procedures, including budget monitoring, financial reporting, sound financial analysis and accounts reconciliation, have been enhanced.