Jamra primary scholl for children affected by HIV/AIDS, drugs or poverty, Senegal (c) Nell Freeman/Alliance Participants in the Photovioce project, Ecuador © Marcela Nievas for the Alliance
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Case study: mock OIG visits in India


Aids Alliance

The Alliance has compiled a case study to share widely the preparatory work of the India HIV/AIDS Alliance (Alliance India) and its partners in advance of an audit by the Office of the Inspector General (OIG) of the Global Fund to Fight AIDS, TB and Malaria in late 2012.

Based around the Pehchan programme (the largest single-country Global Fund grant focused on HIV prevention for vulnerable sexual minorities) the case study documents the process of conducting a mock OIG audit visit to the six sub-recipients within the programme.  In particular, it outlines some practical and innovative practice around file management that will be of interest to other Global Fund recipients who may be preparing for a similar audit.

Commenting on the mock OIG visit exercise, Rajan Mani, Director of Finance & Operations at Alliance India said: "The mock audit was designed to test the effectiveness and reliability of our internal controls, ensure our financial and programmatic management systems were compliant with Global Fund requirements, and make ready relevant documentation for the OIG audit."

Key lessons learned from the exercise

  • Train the mock OIG audit teams to ensure that their attention is focused on the “big picture” and to clarify their role (i.e. not to teach the SR how to file their documents, but to familiarise them with the OIG audit approach and help them understand the importance of ensuring that documents filed separately must be easily located across the different teams).
  • Allocate sufficient time for checking documentation in the Master File, in order to allow SR staff to locate missing documents and identify other documentation not previously considered.
  • Refer to the tools and checklists, and use the approach whereby team members review one particular activity or issue with a specific programmatic, finance or monitoring & evaluation lens at the same time.
  • In addition, use the exercise as an opportunity to build the institutional capacity of SRs and to recognise their efforts in meeting both programme implementation AND Global Fund requirements.

Download the full case study here. The document includes links to tools used by Alliance India, including a Mock OIG Visit Check List for SRs and terms of reference for a mock OIG visit.