Progress Update/Disbursement Request (PU/DR) forms: T raining slide library

1. Progress Update/Disbursement Request (PU/DR) forms:Training slide library May 2011

2. Training Slide Library Objectives To support the roll-out of revised Progress Update/Disbursement Request (PU/DR) forms released in February-March 2011. To provide a comprehensive set of training slides, designed either for self-study, or for selected use by trainers and workshop facilitators, for adaptation to different training needs. The PU/DR form and guidelines in English, French, Spanish and Russian are available on: http://www.theglobalfund.org/documents/lfa/LFA_PUDR_Guidelines_en.pdf

3. Specific learning points The PU/DR training slides aim to increase participant understanding of: • The central role of Progress Update/Disbursement Request (PU/DR) forms, within the Global Fund’s performance based funding system, and the grant management cycle. • The Global Fund’s reporting requirements which are part of the disbursement process, illustrated through working examples. • The format and functionality of the Excel workbook used for PU/DR reporting, with emphasis on new sections and fields. • Knowledge of the Global Fund Grant Rating Methodology is important for the completion of the PUDR Form. For a summary of the methodology please refer http://www.theglobalfund.org/en/performancebasedfunding/methodology/?lang=en

4. Principal Role of PU/DR forms • Performance based funding lies at the heart of the Global Fund’s business model. Under this model, disbursement of grant funds is subject to verification and checks of both financial and programmatic information presented by the PR. • Every year the Global Fund makes over 1,000 disbursement decisions, based on specific programmatic and financial information, gathered through Progress Update/ Disbursement Request (PU/DR) forms. • The PU/DR forms are the most used in the Global Fund. Their principal function is to manage risks,set a grant ratingandset arecommendeddisbursement amount. • They are the cornerstone of Performance Based Funding, helping to ensure funds are effectively and efficiently used for delivery of life saving services.

5. PU/DR forms and Grant Management 5. Data used in new Proposal Development: source for CCM and TRP 4. Data used in Grant Renewal cumulative and trend data input to Phase 2/Periodic Reviews 1. Data based on Grant Agreement Performance Framework + Summary Budget templates + Conditions Precedent (CPs) and/or Special Conditions (SPs) 3. Data used for disbursement decision-making grant rating andrecommended amountset by LFA-FPM/Country Team PU/DR forms 2. Data used for grant implementation and oversight Management of risks through Management Letters

6. Background of PU/DR revision • The old country reporting forms for disbursements (PU/DR) had beenin use since early 2006. Modifications to the forms became necessary to address issues and risks identified in the past five years : • insufficient guidelines; • lack of systematic tracking of progress against Management Actions; • inadequate focus on pharmaceutical / health products management; • misalignment of PR/LFA reporting forms with DDMFs and the Rating Methodology; • limited visibility on usage of funds at SR level; • no forms / guidelines in languages other than English. Objective of PU/DR revision: Facilitate country reporting and improve information basis to support grant oversight, risk identification and disbursement decision-making. In 2009/2010, a cross-functional working-group from the Secretariat worked on PU/DR revision. The final forms and guidelines are a product of extensive internal and external consultations with PRs and LFAs, including pilot tests in 6 countries.

7. 2 5 1 3 4 Grant Management • Excel workbook in two chapters: ‘PR pages’ + ‘LFA pages’. • PR tabs LFA tabs Structure and contents of revised PU/DR Evaluation of performance Setting disbursement amount 6 7 Cash Reconciliation/DR Overall Performance Programmatic Progress Cash Request/ Final DR Procurement and Supply Management Total PR Cash Outflow Enhanced Financial Reporting (annual) Bank Details (discretionary use) Annex on SR financials (discretionary use) LFA Findings and Recommendations Checklist

8. Overview of main modifications Contents: • Dedicated section on Procurement and Supply Management (PSM). • Extensionof Secretariat’s grant rating methodology to LFAs. • Integration of Enhanced Financial Reportingforms (once a year). • New Annex on sub-recipient (SR) financial information, for discretionary use with high-risk grants and/or where SRs receive a substantial proportion of funds (SR financial section is not used in the period when the EFR is due). • New Bank Account Details section – only to be completed for split disbursements and for cases where bank account details change • Comprehensive guidelines for PR/LFAs based on current policies and reporting requirements. • Usability: • Improved structure. • Form and guidelines in English, French, Russian, Spanish.

9. PU/DR reporting timelines and rollout plan • Reportingschedule: • PR LFA : within 45 daysfrom the end of the reportingperiod (60 dayswithEFR) • LFA  Global Fund: within10 workdaysfromthe receipt of PR form (13 workdayswith EFR) • Phased Rollout: • Optional submission of PU/DRs in new format for reporting periods ending before 30 June 2011; • Mandatory submission of PU/DRs in new format for the period ending 30th June 2011, and all subsequent periods. The new form and guidelines were distributed to all PRs and LFAs in February-March 2011. Excel version of Grant Rating Tool was also shared with LFA.

10. LFA verification of PR reporting (1) • LFA verification of PR reporting needs to be tailored to country and grant risks. • Approach to verification is recommended to be reviewed at least annually and agreed upfront between the LFA and the Secretariat. • The approach needs to take into consideration: • risks identified in the LFA Country/PR Risk Assessment* • PR/SR organization, operating characteristics, accounting and control systems; • role of SRs and SSRs in program implementation, and PR systems for management and oversight; • type of program activities financed by Global Fund, and inherent risks involved; • nature of program assets, liabilities and expenditures; • knowledge from prior verification work. * The ToR for the Country/PR Risk assessment is on our website under the section ‘Risk Management’: http://www.theglobalfund.org/en/lfa/documents/

11. LFA Verification of PR reporting (2) • Typical examples of verification procedures which address identified risks (including fraud): • review of PR’s internal control procedures; • spot-checks of warehouse facilities, service delivery points, bed-net distribution, etc; • expenditure review of specific SR financials; • verification of a larger sample of invoices; • procurement reviews, e.g. tender processes, procurement of vehicles; • in-depth verification of high-risk activities e.g. cash payments, per diems at training events.

12. Completing the PU/DR forms, section by section

13. Legend used for inputting tips/ functionality Smiley face indicates fields with drop-down pick-lists (easy selection of specific options) New fields in the revised PU/DR forms colored yellow in slide screen shots Pink shaded cells in LFA sheets where LFA has modified PR data Blue shaded cells in the training library indicate fields from which data are automatically exported to the corresponding LFA forms. Grey shaded fields in LFA forms, import data from corresponding PR sheets.

14. Section 1: Programmatic ProgressOverview • Covers reporting of progress for: • Impact/Outcome indicators (sub-section 1A) - important to record for grant renewal decisions. • Programmatic Indicators (sub-section 1B) • Analysis of data quality and reporting issues (sub-section 1C) summarises issues which may have impacted reporting on programmatic indicators. • Only those Impact/Outcome indicators should be listed that are (1) due for reporting and (2) reporting on which is overdue from the previous periods. In contrast, all Programmatic indicators should be listed. • Data on baselines and targets for all indicators should be taken from the latest approved Performance Framework. • Includes actual results, updates on data collection methods, and comments on variance between intended targets and results.

15. PR_Programmatic Progress_1A (Impact/Outcome) Inputting tips The PU number is based on cumulative PU/DR history, and should be sequential. May not correspond to period numbers in Performance Framework. i.e. quarter, semester, annual, other These header fields export data automatically to subsequent sheets This should be PU number + 1 This information is based on the latest performance framework (PF). Values input by the PR will export to LFA sheet. Any LFA verified changes will turn relevant cell/s in the LFA sheet salmon pink

16. PR_Programmatic Progress_1B (Programmatic) Inputting tips Is not calculated automatically. Formula to be entered by PR/LFA depending on the indicator value type (numeric vs. Numerator/Denominator/%) these values should correspond to values in the Performance Framework This may be re-calculated in the LFA sheet, based on verified results

17. Section 1: Programmatic ProgressImportant Impact / Outcome Indicators • PR should provide explanation in cases of delays in reporting or when there are changes to the data source of results from the originally anticipated data source. • The scope of LFA comments on Impact/Outcome indicators is limited to assessing status of reporting on baselines and results (e.g. whether or not a behavioral survey has been conducted) and verifying data source. Programmatic Indicators • % achievement of Programmatic indicators plays an important role in disbursement decision-making. • It is very important to explain well reasons for under-performance and outline the corrective actions. Significant overperformance needs to be explained as well and, if applicable, rationale for continuation of activities included. • The LFA should comment on reasons for under-/over-perfomance and corrective actions. Unlike the scope of verification on Impact/Outcome indicators, LFAs are expected to conduct a thorough assessment of achievement of Programmatic indicators. For further detail, refer to PU/DR guidelines Section 1.

18. Section 2: Grant ManagementOverview • Contains PR’s comments and LFA’s verification on: • 2Afulfillment of CPs and/or special conditions under the grant agreement or subsequent implementation letters; • 2B progress on implementation of outstanding management actions from previous disbursements; • 2C annual grant reporting requirements. Such as Enhanced Financial Reporting (EFR) and PR Audit reporting. • Important: PU/DR reporting on CPs and SCs should cover the conditions that are due for fulfilment or outstanding from previous periods and not allconditions.

19. Section 2: Grant ManagementInputting tips • The PR and LFA should include the precise number of the CP as per the grant agreement/ Implementation letter, and for management actions reference the date and # of GF management letter/s. • For unfulfilled management actions or conditions, reasons should be clearly explained, and timelines given for expected completion. For further detail, refer to PU/DR guidelines Section 2. Points for specific attention of PR, LFA and Secretariat (excerpts from the guidelines) • ‘If a CP / special condition that was previously fulfilled is reopened due to new circumstances, and the issue addressed by this condition is considered critical, the issue should be disclosed in the LFA Findings and Recommendations Section. At the discretion of the FPM, the issue may be followed up through the management actions assigned by the Global Fund to PR.’  • ‘Some special conditions may apply to more than one period of grant implementation (e.g. condition on counterpart financing). Their fulfilment during one period does not automatically imply fulfilment in subsequent periods. The LFA will verify that the status of such conditions is reported by the PR during each period concerned.’

20. Section 3A: Total PR Cash OutflowOverview • Update on PR’s actual expenditure against budget, for the period covered by the progress update, and cumulatively from beginning of grant. • Financial data disaggregated by: • PR’s total expenditures; • disbursements to sub-recipients (but not SR expenditures!); • medicines and pharmaceutical products; • health products and health equipment. • Explanations of variances between actual expenditure against budget. Explanations of variances in each PU/DR and reconciliation vs. EFR data, on an annual basis, are crucial in disbursement decision-making. • The PR should provide a cash flow statement, the Statement of Sources and Uses of Funds (SSUF), along with the PU/DR. • The SSUF should reconcile with figures reported in this section, and section 5A_Cash Reconciliation.

21. Section 3A: Total PR Cash OutflowImportant • Actual expenditures should be reported on a cash basis i.e. based on timing of cash inflow/outflow, regardless of when goods or services are received/delivered. • Total Pharmaceutical and Health Product expenditure should be based on payments to suppliers both at the PR and SR levels, including any direct payments made by the GF on behalf of the PR (incl. VPP) • Expenditures are those incurred during the current reporting periodand cumulatively since the beginning of the program. Special cases: • SSF grants: PR should report any remaining expenditures related to liabilities assumed by the constituent grants and which has not been not reported in the last PU/DR of the constituent grant. Cumulation of budgets and expenditures should start from zero from the SSF start date. • RCC grants: PR should not cumulate previously reported Phase 1 and Phase 2 financial information but report from the beginning of RCC. • Eligible expenditures include those incurred during the grant term, in line with the grant agreement, approved budget, procurement and supply management (PSM) plan, M&E plan, and grant closure plan, or as otherwise agreed in writing by the Global Fund. For further detail, refer to PU/DR guidelines Section 3A.

22. PR_Total PR Cash Outflow_3APR Inputting tips Cumulative amounts should reflect amounts from the beginning of the program, or RCC, or the beginning of the current implementation period for consolidated grants Shouldcorrespond to the latest approved budget amount, as per Grant Agreement or Implementation Letter ‘0’ fields in grey are automatically calculated based on inputs rows 1a. 1b. 2a. and 2b … Based on payments to suppliers. Include any direct payments made by the GF to suppliers on behalf of the PR (including Voluntary Pooled Procurement - VPP)

23. Section 3B: EFR + Annex on SR FinancialsOverview The EFR (completed annually): • is integrated into PU/DR forms to encourage the use of annual expenditure data (with breakdown by categories) in disbursement decision-making. • now also includes a breakdown of PR disbursements to each SR (Part E). • Data collected through the EFR enables linking financial and programmatic performance, and tracks SR spending against budgets. Annex on SR financials: • Provides summary of budgets, disbursements and expenditures by SR and reasons for significant variances and LFA comments on PR's overall verification efforts relating to SRs. • PR should complete this Annex only upon the Secretariat’s request. Use of this Annex is at the discretion of the FPM/Country Team and is recommended for high-risk grants, or grants where SRs receive a substantial proportion of funding.

24. Section 3B: Enhanced Financial ReportingInputting Tips • PR/LFA should remove the disease specific EFR tabs which are irrelevant to the grant undergoing reporting. • The EFR review by the LFA is a review of the process, assumptions and supporting documentation used by the PR to complete the EFR, and explanations on variances (same template as before). The LFA should input its review of the EFR form, under tab LFA_EFR Review_3B. • For detailed guidance on completing the EFR form/template, please see: http://www.theglobalfund.org/documents/lfa/ VerificationOfImplementation/GuidelinesForCompletingTheEFR.pdf

25. PR_Total PR Cash Outflow_3AValues in Total PR Cash Outflow, to be consistent with EFR tab Must be equal to total cumulative budget in table A in EFR form Is not expected to match with Cash outflow (section 3A) as the latter shows disbursements to SRs, but not SR expenditure. Must be equal to total cumulative disbursements in table E in EFR form Must be equal to cumulative budget and expenditure respectively, for Medicines and Pharmaceutical products in table A in EFR form Must be equal to cumulative budget and expenditure respectively, for Health Products and health equipment in table A in EFR form

26. New: Annex - SR Financials • Date and amount of the latest disbursement to Sub-recipients • Cumulative budgets, expenditures and disbursements by SR through the end of the reporting period • Explanation of significant variances (1) between cumulative budgets and expenditures and (2) between cumulative disbursements and cumulative expenditures. • Cash balance through the reporting period. • When the number of SRs is significant (over 10), SRs with smaller budgets (less than 50,000 USD or its equivalent) do not have to be reported separately but can be grouped together as « other SRs ».

27. Section 4: Procurement and Supply Management Overview • This section covers verified information on products actually receivedby the PR (during the reporting period and cumulatively) vs. value as stated by the PR in the Global Fund’s online Price and Quality Reporting (PQR) system. • Update of information held in the PQR system, by the PR, is a pre-requisite for any disbursement decision. The PR is ultimately responsible for the accuracy and completeness of data entered. • This section also includes a brief update on risks of stock-outs at centrallevel of the grant, and challenges and other issues related to PSM of pharmaceuticals and health products. • The LFA must systematically verify completeness of cumulative amounts entered by the PR in the PQR based on products received since January 2011 and comment on variances found between the values of actual receipts, against those reported by the PR in the PQR For further detail, refer to PU/DR guidelines Section 4.

28. Price and Quality Reporting (PQR)Overview • The PQR tool is a web-based system, used by the Global Fund to collect transaction level procurement information. • The pharmaceuticals and health products to be reported in the PQR include: • pharmaceuticals: antiretrovirals (ARVs), antimalarial and anti-TB medicines; • health products: insecticide-treated nets (ITNs), long-lasting insecticidal nets (LLINs), condoms and rapid diagnostic tests. • The PQR is not an accounting tool. What the PR actually pays for during a given period (reported in Section 3 of the PU/DR), may not correspond to consignments received during the same period (reported in the PQR). The LFA verifies significant differences, backed with supporting documentation. • If data entered are based on a cost estimate, or pro forma invoice and the final invoice differs significantly from the data entered originally i.e. over 5% difference in unit costs, the PR should update data in PQR based on the final invoice. • For guidance on using the on-line Price and Quality Reporting (PQR) tool: http://www.theglobalfund.org/en/procurement/pqr/

29. Section 4: Procurement and Supply Management LFA inputting tips • The LFA should make sure the PR has fully completed the PQR by going through all consignment documents, noting any invoices not included, verifying unit prices given, and explaining major variances in values. • In grants with a major procurement component, and in cases where major risks are present, the LFA should describe the risks in the Findings and Recommendations section, and make actionable recommendations to improve forecasting and procurement. • Data on value of products received (from January 2011 onwards) required to complete the LFA table, can be found in: • original invoices/shipping documents for goods received, supplied by the PR. • the PQR system itself (once verified), through creation of on-line reports covering a specified period.

30. LFA_Procurement Info_4Inputting tips YES, NO or N/A LFA selects currency based on currency used in majority of invoices LFA to verify what was actually received based on invoices/ shipping documents Data in columns shaded red taken are obtained from on-line PQR system Left empty if no products received during current reporting period

31. LFA Findings and RecommendationsOverview • This section documents issues and recommendations in five key functional/management areas: • program management (including management of SRs); • financial management and systems; • monitoring and evaluation; • pharmaceutical and health product management; • other management issues, such as PR capacity to generate quality reports. • LFA should include important issues identified in each functional area and an analysis of their immediate or anticipated adverse impact on program implementation. (ref. Step 2 of Grant Rating Methodology, PU/DR guidelines Annex 2). • An issue is classified as “important” if it impacts or is likely to impact program implementation and results. • The FPM/Country Team will carefully consider, and comment on LFA recommendations in the final column of this form. • Instead of repeating detailed information documented in other sections (especially that provided in LFA_GrantManagement_2), it is acceptable to summarise issues and cross-reference detailed information in other sections. For further detail, refer to PU/DR guidelines Section ‘LFA-specific Section: LFA Findings and Recommendations.

32. LFA_Findings&RecommendationsInputting tips Recommendations should be relevant, specific and actionable by the PR within a reasonable timeframe. Drop-down pick-list reflects five functional areas, as per previous slide. In grants with a major procurement component, absence of tracking systems for pharmaceuticals and health products should be identified as an important management issue

33. Section 5A: Cash reconciliationOverview • Provides information on changes in PR’s cash position based on: • cash disbursed to PR, or payments made to third parties by Global Fund on PR’s behalf; • PR expenditures and disbursements to SRs; • other income received and net exchange rate gains or losses during the reporting period. • Cash balances should cover all grant funds held by PR, or on behalf of PR, in all bank accounts owned and/or used by the PR, regardless of the currency denomination and physical bank location, including any grant funds held with fiduciary agents. • The PR must also submit a Statement of Sources and Uses of Funds (SSUFs), linked to Sections 3 and 5. For further detail, refer to PU/DR guidelines Section 5A

34. LFA_Cash Reconciliation_5AInputting tips Add: Corresponds to actual amount disbursed by the GF.Any associated bank fees are NOT deducted at this stage. If GF disbursement is received after the end date of reporting period, enter this in Section 5B line 5 as ‘cash in transit’ Less: Gains shown with minus sign, losses shown with plus. It is recommended funds be held in grant currency up to point of utilization, where local currency is devaluing. usually exceptional, such as corrections for past periods.

35. Section 5B: Disbursement RequestOverview • The disbursement request is based on forecasted expenditure for the period immediately following the progress update ( + extra ‘cash buffer’ period) and funds available from previous disbursements. • Forecastedexpendituresshouldbepreparedtakingintoaccount: • Program’s absorption capacity, • Changes in the workplan, • Changes of unit costs, • Cash balance at SR level, • Financial commitments, • Macro-economicfactors (e.g. exchange rate, inflation rate) • Significant variances between the initial budget and forecasted expenditure should be explained in light of the factors above and other factors, as applicable. • The PR’s disbursement request is automatically adjusted taking into account the PR’s cash balance and ‘cash in transit’. • Important: Additional buffer can be requested by the PR if the next PU/DR report is due to include an EFR, or Annex on SR financials, or any other GF requirement which cannot be delivered within 45 days. An agreement in principal for requesting this buffer should be obtained from the FPM in advance. Additional buffer is not an entitlement. Decision on disbursing the additional buffer will be made upon the PU/DR review. For further detail, refer to PU/DR guidelines Section 5B.

36. LFA_Disbursement Recommend_5BInputting tips Dates calculated automatically. Normal cash buffer of 3 months. If the grant qualifies to request an additional buffer, the PR should select the number of months (between 1 and 3 months) for which the request is made. Explanations of major variances in budget vs. forecasted amounts are crucial.

37. Section 6: Overall PerformanceOverview • PR’s self-evaluation of grant performance to date is a holistic assessment of grant’s performance, ideally a combination of quantitative ratios and qualitative information such as: • cumulative burn/execution rate for the grant; • cumulative disbursement amounts against targets; • programmatic achievement (on all indicators, on Top 10 indicators); • qualitative overview, indicating areas of strongest and weakest performance; • management issues in different functional areas; • any major risks which could compromise the program implementation going forward. • PR/LFA comments on planned changes to the program, and external contextual factors beyond control of PR that have impacted or may impact the program performance. • LFA’s overall evaluation and rating of grant performance should be based on Steps 1-3 of the Global Fund’s Grant Rating Methodology and PR’s comments.

38. Section 6: Overall Performance The Indicator rating corresponds with Step 1of the Grant Rating Methodology, Annex 2. The Overall Grant Rating as per Step 3 of the Grant Rating Methodology (ref. Annex 2 of PUDR guidelines). Critical management issues, based on LFA findings section, are taken into account [here]. There should be no difference between the two ratings, unless major management issues were identified by the LFA in Section 2

39. Section 7: PR_Cash Request/LFA_Disbursement RecommendationOverview • Part A consists of the LFA’s recommended disbursement amount, and whether it is within the indicative disbursement range, based on the LFA’s overall grant rating. If outside the ranges, a rationale for disbursement to be provided. • Part B - a check-list of verifications carried out by the LFA. • Part C - PR bank details, in case of changes or split disbursements. • Part D - a summary of the LFA’s verification approach in the current PU/DR review driven by the general approach agreed upfront between the LFA and the Secretariat based on country/grant risks.

40. Indicative Disbursement Ranges • The principle of Performance-Based Funding links grant performance (overall grant rating) to funds disbursed (indicative disbursement range). • Like the Indicator Rating, the Disbursement Range is indicative. Final disbursement amounts may lie outside the indicative range due to a number of factors identified by the Country Team.

41. LFA_Disbursement Recommendation_7Inputting tips Imported from Section 6 Imported from PR_Cash Request_7A_B This data is input manually based on "Disbursements in detail report (PDF)" at http://www.theglobalfund.org/documents/disbursementdetails.pdf Imported from LFA tab_5B Sum of these=

42. Conclusion • Qualityof PU/DRs submitted to the Secretariat has a direct impact on the speed of disbursement processing and disbursement amounts. • Timelinessof PU/DRs is important for ensuring continuous flow or funds and uninterrupted program implementation. • For staff involved in preparation of PU/DR it is very important to read and follow the guidelines. • Wherever relevant, please inform SRs in advance of the changes and expectations in terms of reporting. • Please communicate proactively any training needs related to reporting requirements to the FPM / PO / Country Team members.

43. PU/DR – Frequent errors and omissions • Lack of relevant Impact / Outcomeindicators. • Inconsistencies in the wayresults are reportedvis-a-vis the waytargets are set (cumulation type, ‘tiedto’). • Errors in calculation of performance for resultsreported as Numerator/ Denominator / Percentagee.g. • Indicator: Number and % of healthfacilitiessubmittingcompleted and timely reports. • Target: 90/100 (90%). Correctlyreportedresult- 80/100 (80%). Performance: 80%/90% = 89%. • Cible: 90/100 (90%). Incorrectlyreportedresult - 80/90 (89%). Performance: 89%/90% = 99%. • Insufficientexplanation of causes of weakindicatorperformance, as well as indicatorssignificantlyexceedingtheirtargets (isthere Value for Money to continue theseactivities?) • Lack of information on corrective actions to improveindicator performance. • Inconsistency / lack of links between programmatic and financial information in PU/DR. • Weak explanation of variances between expenditures vs. budgeted amounts. • Weak justification of significant differences between forecasts vs. budgets. Often, forecasted expenditure is not done based on up-to-date workplans, as it should be, and does not take into account cash balances at the SR level. • Insufficient attention given to fulfilling conditions and management actions. • Weaknesses in completingOverall Performance.

44. Some completed examples of the form The following handouts are intended as an additional resource for use in workshop settings, and/or self study. They consist of completed examples of selected pages from the PU/DR form. Completed examples can be used to: illustrate appropriate (or inappropriate) completion of specified fields. check for understanding, and highlight learning points. stimulate discussion and elicit additional examples, based on participant’s own grant data.

45. PR_Programmatic Progress_1A Completed example

46. LFA_Programmatic Progress_1A Completed example

47. PR_Programmatic Progress_1B Completed example Calculated in this example as actual result reported by PR/intended target x 100 = 98.4%

48. LFA_Programmatic Progress_1B Completed example

49. Section 2: Grant ManagementCompleted example, management actions PR data exported to LFA sheet

50. LFA_Total PR Cash Outflow_3ACompleted ExampleNote: Section on Disbursements to SRs has been excluded in this example