REVISED CMA III - Ministry of Health

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• Where capital investments are centrally procured, MOH headquarters shall be responsible for policy development, options appraisal of capital programmes, resource mobilization, approval of the capital plans and procurement. • Procurement at the decentralized level will follow the provisions of Act 663. • Where the funder’s rules do not permit the use of Ghana’s national systems, a second option is the use of the “Partnership outsourcing” scheme, under which MOH and an appointed Procurement Agent will jointly manage procurement under the agreed Sector Medium Term Development Plan. However MOH will lead the selection and management of the Procurement Agent, and will retain the overall control of the process by deciding the sector’s procurement needs, specifications, quantity, timing, authorisation of payments and effective management of the appointed Procurement Agent. • As a third and least preferred option, items requiring donor direct expenditure will be identified as part of the annual consultation process with partners or form part of the multi-‐year Basic Cooperation Agreement (BCA) regarding the utilization of a DP’s earmarked funds. This will apply to procurement of works, goods and services where the development partner can clearly obtain substantially greater Value for Money (VFM) as well as better quality assurances and guarantees than Government, or where the funding partner’s rules prohibit the use of national systems or Partnership outsourcing schemes. 28
7. Audit In line with the overall sector objective of improved transparency and accountability at all levels through the continued promotion of use of a common audit system for all sources of funds, it is agreed that: • External audit will continue to be carried annually under the overall direction and guidance of the Auditor General. The scope and coverage of the audit will be reviewed annually, in order to ensure that all sources of funds continue to be covered. • Quality standards and sample sizes will continue to be determined by the MOH, and a formal audit opinion will be given on the financial statements and internal controls by both the Auditor General and the independent audit team. • Responses to audit recommendations are institutionalized through the Audit Recommendation Implementation Committees, and reported on at the Business Meetings, and all partners will continue their efforts to ensure that appropriate sanctions for non-compliance are agreed and implemented. • No singular partner may undertake separate audit for purposes other than those necessary for clarification of direct fund use. This may only be done as supplementary where the existing audit report had not captured this adequately. • The existing auditing system will continue to include the control on allocation, requisitioning, disbursement and reporting of earmarked funds channeled through the central accounts of the MOH/GHS. • Co-‐sourcing arrangements for internal audit will be encouraged wherever feasible, to improve audit coverage and enhance value from audit. 29
Page 1 and 2: GHANA HEALTH SECTOR COMMON MANA
Page 3 and 4: Abbreviations and Acronyms BCA
Page 5 and 6: 1. Introduction Background This
Page 7 and 8: • Planning and Budgeting The
Page 9 and 10: • The National Health Insuranc
Page 11 and 12: Sector Working Group Meetings w
Page 13 and 14: • Reports and presentations fr
Page 15 and 16: 3. Planning and Budgeting The
Page 17 and 18: • Monitor to ensure that fund
Page 19 and 20: Data Management • Information
Page 21 and 22: • Quarterly, bi-‐annual and
Page 23 and 24: 5. Disbursement and Financial M
Page 25 and 26: Earmarked Funds While stating c
Page 27: 6. Procurement and Logistics Th

REVISED CMA III - Ministry of Health

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