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It describes the program “Getting to 95-95-95,” key context on Belize’s public health strategy, and the audit framework, procedures, scope, objectives, and evaluation requirements for deliverables and submission.",{"@graph":14,"@context":73},[15,34,56],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/presentations/","Presentations",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/blz-h-met-audit-tor-2025-2027-program-background-and-audit-structure/179506/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/blz-h-met-audit-tor-2025-2027-program-background-and-audit-structure/179506.png","ImageObject",442,249,{"name":42,"@type":43},"Emma Wilson","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/vnd.openxmlformats-officedocument.wordprocessingml.document","2026-10-23","2026-09-02",true,{"@type":52,"interactionType":53,"userInteractionCount":55},"InteractionCounter",{"@type":54},"ViewAction",15,{"@type":57,"mainEntity":58},"FAQPage",[59,65,69],{"name":60,"@type":61,"acceptedAnswer":62},"What is the audit coverage period and overall purpose?","Question",{"text":63,"@type":64},"The audit covers January 1, 2025 through December 31, 2027 and provides an external financial audit for Global Fund (TGF)-supported programs based on the document’s Terms of Reference.","Answer",{"name":66,"@type":61,"acceptedAnswer":67},"Who is the Principal Recipient and what unit grant number is referenced?",{"text":68,"@type":64},"The Principal Recipient is the Ministry of Economic Transformation, and the unit grant number is BLZ-H-MED.",{"name":70,"@type":61,"acceptedAnswer":71},"Which audit procedures and planning steps does the ToR describe?",{"text":72,"@type":64},"The document includes planning activities, fieldwork, procedures for obtaining evidence on controls, substantive procedures, sampling and other selection methods, analytical procedures, and use of internal auditors and experts.","https://schema.org",{"og:url":32,"og:type":75,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":77,"canonical":32},"index,follow",{"doc_id":79,"site_id":7},179506,1791737017,{"code":4,"msg":82,"data":83},"success",[84,88,93,98,102,107,112,117,122],{"id":85,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":86,"slug":87},11,90,"presentations",{"id":89,"doc_module":22,"doc_module_name":25,"category_name":90,"show_sort_weight":91,"slug":92},12,"Resumes",80,"resumes",{"id":94,"doc_module":22,"doc_module_name":25,"category_name":95,"show_sort_weight":96,"slug":97},14,"Invoices",70,"invoices",{"id":55,"doc_module":22,"doc_module_name":25,"category_name":99,"show_sort_weight":100,"slug":101},"Posters",60,"posters",{"id":103,"doc_module":22,"doc_module_name":25,"category_name":104,"show_sort_weight":105,"slug":106},16,"Social Media",50,"social-media",{"id":108,"doc_module":22,"doc_module_name":25,"category_name":109,"show_sort_weight":110,"slug":111},17,"Forms",40,"forms",{"id":113,"doc_module":22,"doc_module_name":25,"category_name":114,"show_sort_weight":115,"slug":116},18,"Letters",30,"letters",{"id":118,"doc_module":22,"doc_module_name":25,"category_name":119,"show_sort_weight":120,"slug":121},21,"Paper Templates",5,"papers-templates",{"id":123,"doc_module":22,"doc_module_name":25,"category_name":124,"show_sort_weight":4,"slug":125},158,"General","general-158",{"code":4,"msg":82,"data":127},{"doc_id":79,"user_id":128,"nickname":42,"user_avatar":129,"doc_module":22,"category_id":85,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":55,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":135,"language":136,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":12,"update_tm":140,"read_time":89},3848291630094,"https://eur-avatar.wpscdn.com/davatar_085a072bc5b1113ac321206ff7593b45","\u0003\n\u0003Terms of Reference for [Consolidated/single entity] External Financial Audit of the Global Fund (TGF) Supported Programs\u0004\nPeriod: January 01, 2025 – December 31, 2027\n\u0003BLZ-H-MED\u0004\nMinistry of Economic Transformation\n\u000f\u0004\n\u0003Contents\n\u0013 TOC \\o \"1-3\" \\h \\z \\u \u0014\u0013 HYPERLINK \\l \"_Toc200629909\" \u00141. Program Background, Audit Structure, and Description of Entities\t\u0013 PAGEREF _Toc200629909 \\h \u00143\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc200629910\" \u00142. Goals, Strategies, and Activities\t\u0013 PAGEREF _Toc200629910 \\h \u00144\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc200629911\" \u00143. Audit Scope\t\u0013 PAGEREF _Toc200629911 \\h \u00145\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc200629912\" \u00143.2 Program Entities and Audit Approach\t\u0013 PAGEREF _Toc200629912 \\h \u00148\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc200629913\" \u00144.\tContacts\t\u0013 PAGEREF _Toc200629913 \\h \u00149\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc200629914\" \u00145 Objectives of the Audit\t\u0013 PAGEREF _Toc200629914 \\h \u001411\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc200629915\" \u00141.\tResponsibility for the preparation of Special Purpose Grant Financial Statements (SPGFS).\t\u0013 PAGEREF _Toc200629915 \\h \u001412\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc200629916\" \u00142.\tSpecial Purpose Grant Financial Statements (SPGFS).\t\u0013 PAGEREF _Toc200629916 \\h \u001412\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc200629917\" \u00143.\tAvailable documents and facilities\t\u0013 PAGEREF _Toc200629917 \\h \u001413\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc200629918\" \u00144.\tAudit Scope of Work\t\u0013 PAGEREF _Toc200629918 \\h \u001413\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc200629919\" \u00145.\tAudit Procedures\t\u0013 PAGEREF _Toc200629919 \\h \u001416\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc200629920\" \u0014Planning\t\u0013 PAGEREF _Toc200629920 \\h \u001416\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc200629921\" \u0014Kick off Meeting with the Principal Recipient\t\u0013 PAGEREF _Toc200629921 \\h \u001416\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc200629922\" \u0014Planning Activities, Audit Plan and Audit Work Programs\t\u0013 PAGEREF _Toc200629922 \\h \u001416\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc200629923\" \u0014Materiality\t\u0013 PAGEREF _Toc200629923 \\h \u001416\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc200629924\" \u0014Fieldwork\t\u0013 PAGEREF _Toc200629924 \\h \u001417\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc200629925\" \u0014Obtaining evidence regarding the design of controls and performing tests of controls\t\u0013 PAGEREF _Toc200629925 \\h \u001417\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc200629926\" \u0014Substantive Procedures\t\u0013 PAGEREF _Toc200629926 \\h \u001417\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc200629927\" \u0014Sampling and other means of selecting items for testing\t\u0013 PAGEREF _Toc200629927 \\h \u001417\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc200629928\" \u0014Analytical procedures\t\u0013 PAGEREF _Toc200629928 \\h \u001418\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc200629929\" \u0014Using the work of internal auditors\t\u0013 PAGEREF _Toc200629929 \\h \u001418\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc200629930\" \u0014Using the work of an expert\t\u0013 PAGEREF _Toc200629930 \\h \u001418\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc200629931\" \u0014Written representations\t\u0013 PAGEREF _Toc200629931 \\h \u001419\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc200629932\" \u0014Complementary letter\t\u0013 PAGEREF _Toc200629932 \\h \u001419\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc200629933\" \u0014Debriefing Memorandum ('Aide Mémoire')\t\u0013 PAGEREF _Toc200629933 \\h \u001419\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc200629934\" \u0014Audit Exit Meeting in country\t\u0013 PAGEREF _Toc200629934 \\h \u001419\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc200629935\" \u0014Management Letter.\t\u0013 PAGEREF _Toc200629935 \\h \u001419\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc200629936\" \u0014Internal Control Framework\t\u0013 PAGEREF _Toc200629936 \\h \u001420\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc200629937\" \u0014Risk Management\t\u0013 PAGEREF _Toc200629937 \\h \u001421\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc200629938\" \u0014Other important disclosures\t\u0013 PAGEREF _Toc200629938 \\h \u001421\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc200629939\" \u0014Draft report review process\t\u0013 PAGEREF _Toc200629939 \\h \u001422\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc200629940\" \u0014Final report and language\t\u0013 PAGEREF _Toc200629940 \\h \u001422\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc200629941\" \u0014Auditor performance assessment, rotation and termination\t\u0013 PAGEREF _Toc200629941 \\h \u001422\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc200629942\" \u0014General Information\t\u0013 PAGEREF _Toc200629942 \\h \u001423\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc200629943\" \u0014Annexes :\t\u0013 PAGEREF _Toc200629943 \\h \u001424\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc200629944\" \u00146 . Evaluation Criteria and Submission Requirements\t\u0013 PAGEREF _Toc200629944 \\h \u001424\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc200629945\" \u00146.1 Evaluation of Adequacy for the Assignment and Ability to Meet Deadlines\t\u0013 PAGEREF _Toc200629945 \\h \u001424\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc200629946\" \u00146.2 Technical and Financial P","cbCaiaYheIt38gIJ","https://ap.wps.com/l/cbCaiaYheIt38gIJ","docx",238722,34,"English","# Program Background, Audit Structure, and Description of Entities\n## Goals, Strategies, and Activities\n## Audit Scope\n## Program Entities and Audit Approach\n## Audit Scope of Work\n## Audit Procedures\n## Planning\n## Fieldwork\n## Materiality\n## Sampling and Evidence\n## Audit Exit and Reporting\n## Evaluation Criteria and Submission Requirements","[{\"question\":\"What is the audit coverage period and overall purpose?\",\"answer\":\"The audit covers January 1, 2025 through December 31, 2027 and provides an external financial audit for Global Fund (TGF)-supported programs based on the document’s Terms of Reference.\"},{\"question\":\"Who is the Principal Recipient and what unit grant number is referenced?\",\"answer\":\"The Principal Recipient is the Ministry of Economic Transformation, and the unit grant number is BLZ-H-MED.\"},{\"question\":\"Which audit procedures and planning steps does the ToR describe?\",\"answer\":\"The document includes planning activities, fieldwork, procedures for obtaining evidence on controls, substantive procedures, sampling and other selection methods, analytical procedures, and use of internal auditors and experts.\"}]","BLZ-H-MET Audit ToR 2025-2027 - Program background and audit structure | DOCX",1788337254]