12 2 STA T . 2 937PUBLIC LA W 11 0– 293 —J UL Y 30 , 200 8‘ ‘ (i i )rep re s e nt st h e mul til a teral co mponent o f this A ct , e x ten d in gU nited S tates efforts to more than 130 countries around the w orld . ‘‘( C ) T he G lo b al F und and United States bilateral assistance programs — ‘‘(i) are demonstrating increasingl y effecti v e coordination, with each possessing certain comparative advantages in the fight against HIV/ AI D S, tuber - culosis, and malaria
and ‘‘(ii) often wor k most effectively in concert with each other. ‘‘(D) The United States Government— ‘‘(i) is the largest supporter of the Global Fund in terms of resources and technical support; ‘‘(ii) made the founding contribution to the Global Fund; and ‘‘(iii) is fully committed to the success of the Global Fund as a multilateral public-private partnership. ‘‘( 2 )S ENS E OFC ON GR ESS.—It is the sense of Congress that— ‘‘(A) transparency and accountability are crucial to the long-term success and viability of the Global Fund; ‘‘( B ) the Global Fund has made significant progress toward addressing concerns raised by the Government Accountability O ffice by— ‘‘(i) improving risk assessment and risk manage- ment capabilities; ‘‘(ii) providing clearer guidance for and oversight of L ocal Fund Agents; and ‘‘(iii) strengthening the Office of the Inspector Gen- eral for the Global Fund; ‘‘(C) the provision of sufficient resources and authority to the Office of the Inspector General for the Global Fund to ensure that office has the staff and independence nec- essary to carry out its mandate will be a measure of the commitment of the Global Fund to transparency and accountability; ‘‘(D) regular, publicly published financial, pro- grammatic, and reporting audits of the Fund, its grantees, and Local Fund Agents are also important benchmarks of transparency; ‘‘( E ) the Global Fund should establish and maintain a system to track— ‘‘(i) the amount of funds disbursed to each sub- recipient on the grant ’ s fiscal cycle; and ‘‘(ii) the distribution of resources, by grant and principal recipient, for prevention, care, treatment, drug and commodity purchases, and other purposes; ‘‘(F) relevant national authorities in recipient countries should exempt from duties and taxes all products financed by Global Fund grants and procured by any principal recipient or subrecipient for the purpose of carrying out such grants; ‘‘(G) the Global Fund, U N AIDS, and the Global AIDS Coordinator should work together to standardi z e program indicators wherever possible; ‘‘(H) for purposes of evaluating total amounts of funds contributed to the Global Fund under subsection
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