Deloitte assisted as a partner on this project with the implementation of the capacity assessment and building on service improvement project funded by the US Agency for International Development (USAID). The project entailed the assessing, building and monitoring the capacity of HIV/AIDS service delivery organisations in Nigeria.

The project aimed to sustain the integration of HIV/AIDS and tuberculosis care in Nigeria by building the country’s capacity to deliver high-quality, comprehensive prevention and treatment services. The project is operational in 13 states.

Deloitte was commissioned to obtain reasonable assurances that the funds provided for service delivery through a number of federal health institutions (agencies, departments, and individual hospitals) are being used for the intended purposes, with economy, efficiency and effectiveness, and the systems and procedures in place are of sound standard and are applied effectively and consistently.

A detailed report of the assessment of each audit and review area identified in the terms of reference, including assessment of the internal control system that captures the audit issues and recommendations was compiled, which in addition included the provision of a “diagnostic” that will allow the client to strengthen its fiduciary systems and provide a baseline against which to measure progress over the next two to three years.

Deloitte was consulted to conduct a rapid capability assessment of their financial and programme management functions in relation to its donor management funds.

The aim of the engagement was to carry out a mock capacity assessment of the structures and procedures with the objectives of identifying capacity gaps that need to be addressed in order to ensure sound management of donor funds. It was also aimed at proposing relevant recommendations for strengthening the management of support provided by donors in order to ensure value-for-money from donor funding and country resources. The engagement also covered an assessment of the implementation of past audit findings to ascertain if recommendations were implemented and if so – sufficiently addressed and sustainably resolved the findings.

The assessment was to serve as an internal self-check in readiness for due diligence by a donor. The deliverable was a high-level gap report highlighting quick-win improvement areas and implementation roadmap for these improvement areas in the provided timeframe.