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Transparency and Accountability Policy (TAP)

On January 1, 2009, GAVI enacted a new Transparency and Accountability Policy (TAP) that governs the management of all cash-based support to GAVI eligible countries.

Why a transparency and accountability policy?

GAVI offers eligible countries significant support for health and immunisation systems to increase their capacity to sustainably introduce new vaccines. This support is provided as cash, which countries can use to address their own specific priorities and systems' bottlenecks.

GAVI must ensure that this flexible, cash-based support is used both in a transparent and accountable manner, and in accordance with best practices for public financial management.

The Alliance's Transparency & Accountability Policy seeks to accomplish this; at the same time, the policy aims to increase harmonisation with other donor practices and improve alignment with countries' national financial management systems.

Principles

The policy is founded upon a core set of principles for transparency and accountability:

  1. Rely and build on existing country capacity to the greatest extent possible, ensuring alignment with country systems;
  2. Be consistent with the commitments of the Paris Declaration on Aid Effectiveness;
  3. Promote mutual accountability by encouraging assessments of progress in implementing GAVI support;
  4. Apply a country-by-country approach to reduce fiduciary risks in a manner which is equitable and transparent;
  5. Adopt a set of minimum standards for the management of GAVI cash funding:

    • funding should be used for agreed programme objectives;
    • funds must be managed in a transparent manner, and provide accurate and verifiable financial reports on a regular basis, as specified by individual funding arrangements;
    • funds must be managed within accounts that meet national legal requirements for auditing, accounting and procurement.

Financial Management Assessment (FMA)

Financial management assessment (FMA) is central to the implementation of GAVI's TAP. An FMA is now required before any eligible countries introduce new Health Systems Strengthening (HSS) or Immunisation Service Support (ISS) programmes.

The FMA is geared to help GAVI better understand the strengths and weaknesses of each countries’ public financial management system in the health sector. More importantly, the FMA will help countries to identify the best financing mechanism(s) for the management of GAVI cash-based support.

GAVI is introducing the FMA on a phased basis, starting with: 1) countries applying for new cash-based programmes; and, 2) countries deemed "higher risk" for financial management. GAVI aims to conduct FMAs in all eligible countries within a two to three-year period.