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Ministry of Basic and Secondary Education – The Gambia Projects Coordination Unit – IDA Projects – READ Project Audit Report & Management Letter Report for the Year Ended 31st December 2017
MINISTRY OF BASIC & SECONDARY EDUCATION – MOBSE
PROJECTS COORDINATION UNIT – IDA PROJECT – THE GAMBIA
______________________________________________________________________
AUDIT REPORT FOR THE YEAR ENDED 31ST
DECEMBER 2017
RESULTS FOR EDUCATION ACHIEVEMENT & DEVELOPMENT PROJECT - READ
PROJECT ID: P133079
______________________________________________________________________
AUGUSTUS PROM
AUDIT. TAX. ADVISORY.
REGISTERED AUDITORS
3 KAIRABA AVENUE
3RD
FLOOR CENTENARY BUILDING
SERREKUNDA, KSMD
THE GAMBIA
JULY 2018
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Ministry of Basic and Secondary Education – The Gambia Projects Coordination Unit – IDA Projects – READ Project Audit Report & Management Letter Report for the Year Ended 31st December 2017
Contents Page
1 General Information 3
2 Project Background 4
3 Audit Objective & Scope 5
4 Internal Controls Summary of the PMU 8
5 Compliance Review with Laws, Regulations & Financing Agreement 8
6 PMU’s Responsibilities to the Project Financial Statements 9
7 Audit Report on the READ Project 11
8 READ Special Account Statement 14
9 Appendix to the READ Project Financial Statement
Appendix A – Withdrawal Application 18
Appendix B – Project Fixed Asset Register 19
Appendix C – Budget Variance Report 22
Appendix D – List of Ineligible Expenditure 23
10 Management Letter Report 24
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Ministry of Basic and Secondary Education – The Gambia Projects Coordination Unit – IDA Projects – READ Project Audit Report & Management Letter Report for the Year Ended 31st December 2017
1. General Information
1.1. Staff of the Project Management Unit (PMU)
Abdoulie Sowe Deputy Project Manager
Alhagi Bah Project Financial Controller
Ebou Serign Gaye Construction Program Manager
Haddy Jack Donor Coordinator
Addison Gomez Procurement Officer
Haddy Sanneh- Gibba Admin Assistant
1.2. Bankers Central Bank of The Gambia ECOWAS Avenue
Banjul
The Gambia
1.3. Financiers
The World Bank International Development Association 18 18 H Street Washington DC 20433 USA
1.4. Financial Auditor Augustus Prom Audit. Tax. Advisory.
Registered Auditors
3 Kairaba Avenue
3rd
Fl. Centenary Building
Serrekunda, KSMD
P.O Box 587, Banjul
The Gambia.
2
Ministry of Basic and Secondary Education – The Gambia Projects Coordination Unit – IDA Projects – READ Project Audit Report & Management Letter Report for the Year Ended 31st December 2017
2. Background
The World Bank Group (the Bank) has been supporting the Government of The Gambia in its
development efforts since the early 1970s. The Gambia government has received the Grants
from the IDA for the READ Project which is a grant of USD 18.8 million (IDA USD 11.9
million and GPE USD 6.9 million) was approved on the 6th
March 2014 to finance the Results
for Education Achievement and Development Project (READ) and will end by 31st August
2018.
The objectives of the project are to increase access to and equity in basic education, to
improve the quality of teaching and learning and to the strengthen management.
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Ministry of Basic and Secondary Education – The Gambia Projects Coordination Unit – IDA Projects – READ Project Audit Report & Management Letter Report for the Year Ended 31st December 2017
3. Audit Objectives & Scope
3.1. Audit Objectives
The overall objective of the audit of the Project Financial Statements is to enable the
auditor to express a professional and independent opinion (s) on the financial position of
the Projects for the year ended and to ensure that the funds disbursed to the Special
Project Accounts have been used in accordance with the Project’s objectives. The Scope
of the Audit is limited to the Special Accounts of the PMU as stated in the audit contract
including the SOEs (Withdrawal Applications).
The auditor should assess whether the Project’s Special Account Statements have been
prepared in accordance with Generally Accepted Accounting Principles and give a true
and fair view of the operations of the PMU’s Special Project Accounts. Any material
deviations from these principles and the impact of such departures on the Project Special
Account Statements as presented should be stated.
The audit should also enable the auditor to assess compliance with the provisions of the
Project Grant Agreements.
The Project Accounts (books of account) provide the basis for the preparation of the
Special Account Statements and are established to reflect the financial transactions in
respect of the PMU’s activities, as maintained by the PMU. They are also responsible for
maintaining adequate internal controls and supporting documents for all transactions.
The audit will be conducted in accordance with International Standards on Auditing
(ISA), as promulgated by the International Federation of Accountants (IFAC) and will
be including such tests and auditing procedures as the auditor considers necessary under
the circumstances.
3.2 Scope of the Audit As stated above, the audit is being carried out in accordance with International Standards
of Auditing (ISA) and includes such test and controls, as the auditors consider necessary
under the circumstances.
School Grant Facility
Besides expressing an opinion on the financial statements, the auditor will be required to
verify whether the grants for the schools have been disbursed according to the Project
Implementation Manual and that the intended identified beneficiaries have received the
funds. The scope of the subject project selected will be identified by the auditors.
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Ministry of Basic and Secondary Education – The Gambia Projects Coordination Unit – IDA Projects – READ Project Audit Report & Management Letter Report for the Year Ended 31st December 2017
Internal Control Systems
The audit firm is to assess the Internal Control systems of the PCU. This would include
aspects such as adequacy and effectiveness of accounting, financial and operational
controls, and any needs for revision; level of compliance and established policies; plans
and procedures; reliability of the accounting system, data and financial reports;
Methods of remedying weak controls or creating them where there are none; verification
of assets and liabilities; and integrity, controls, security and effectiveness of the operation
of the computerized system. The audit report for each fiscal year ended must cover the
following:
(a) All Bank funds have been used in accordance with the conditions of the Grants
Agreement with due attention to economy and efficiency and only for the purposes for
which the funds was provided;
(b) Counterpart funds where applicable have been provided and used in accordance with the
conditions of the Loan Agreement.
(c) Goods and services financed have been procured in accordance with the Loan Agreement
and in accordance with the World Bank Procurement Policies and Procedures.
(d) All necessary supporting documents, records and accounts have been kept in respect of
all Project activities. Clear linkages should exist between the books of account and the
Project Financial Statements presented to the Bank as well as level of disbursement and
physical completion stage.
(e) Where special accounts have been used, they have been maintained in accordance with
the provisions of the Loan Agreement and in accordance with the Bank’s rules and
procedures.
(f) Comment on whether the school improvement grants have been disbursed according to
the grant procedures described in the implementation manual and the duly indentified
beneficiaries have received the funds to which they are entitled;
(g) The Project Financial Statements have been prepared in accordance with (IFRs/IAS)
issued by the International Accounting Standards Board and give a true and fair view of
the financial position of the Projects as at 31 December 2017 and of its receipts and
expenditures for the period ended.
(h) The audit firm has carried out a comprehensive assessment of the adequacy and
effectiveness of the accounting and overall internal control system to monitor
expenditures and other financial transactions and ensure safe custody of Project financed
assets.
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Ministry of Basic and Secondary Education – The Gambia Projects Coordination Unit – IDA Projects – READ Project Audit Report & Management Letter Report for the Year Ended 31st December 2017
3.3 Project Financial Statements
The project financial statements should include:
(a) Yearly Special Account Statement
(b) Reconciliation between the amounts shown as received by the project and those
shown as being disbursed by WB as an annex;
(c) A statement of comparison between actual expenditures and budget estimates;
(d) Notes accompanying the PFSs;
(e) List of Project Fixed Assets
(f) List of Project Ineligible Expenditure
3.4 Quality Control & Documentation Procedures
The auditor shall apply International Standards on Auditing (ISA 220), and therefore
required to do the following:
(a) Obtain relevant information to evaluate circumstances and relationships that
create threats to independence;
(b) Evaluate information on identified breaches which create threat to independence
of the audit engagement;
(c) Take appropriate action to eliminate such threats or reduce them to an acceptable
level by applying safeguards;
(d) Document conclusions on independence of the engagement.
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Ministry of Basic and Secondary Education – The Gambia Projects Coordination Unit – IDA Projects – READ Project Audit Report & Management Letter Report for the Year Ended 31st December 2017
3.5 Management Letter Report
The auditor shall prepare a ‘Management Letter Report to:
(a) Give comments and observations on the accounting records, systems and controls
that were examined during the course of the audit;
(b) Identify specific deficiencies and areas of weakness in systems and controls that
have come to our attention and make recommendations for their improvement;
(c) Report on the degree of compliance to applicable National Laws & Regulations
and each of the financial covenants of the Financing (Grant) agreements and give
comments on internal and external matters affecting such compliance;
(d) Communicate matters that have come to attention during the audit that might have
a significant impact on the implementation of the project;
(e) Bring to attention any other matters that the auditor considers pertinent;
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Ministry of Basic and Secondary Education – The Gambia Projects Coordination Unit – IDA Projects – READ Project Audit Report & Management Letter Report for the Year Ended 31st December 2017
4. Summary of Audit Results
Internal Controls
We have assessed the overall internal control environment of as Satisfactory. This
was based on the outcome of tests of components of the project’s control environment
assessed as follows: -
Details Results
Control Consciousness Satisfactory
Segregation of Duties Satisfactory
Management & Supervision Satisfactory
Competence of Personnel Satisfactory
Protection of Fixed Assets Satisfactory
Accounting & Protection of Records Satisfactory
5. Compliance with Laws, Regulations & Financing Agreement
We performed tests of the Project’s compliance with certain provisions of law and
regulations and the Financing agreement. However, our tests disclosed no instances of
material non-compliance with the laws and regulations and the loan agreement. Our
objective was not to verify overall compliance with laws and regulations etc.
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Ministry of Basic and Secondary Education – The Gambia Projects Coordination Unit – IDA Projects – READ Project Audit Report & Management Letter Report for the Year Ended 31st December 2017
6. Statement of the PMU’s Responsibilities to the Financial Statements
It is the responsibility of the Projects Management Unit (PMU) at the Ministry of Basic and
Secondary Education (MOBSE) to prepare the project financial statement which gives a
true and fair view of the state of affairs of the projects for each year. In preparing these
Financial Statements, the PMU is required to;
Select Suitable Accounting Policies and apply them Consistently;
Make judgments and estimates that are reasonable and prudent; and
Ensure compliance with IDAs loan agreements and disbursement guidelines.
Ensure that accepted accounting principles have been followed, subject to any
material departures disclose and explained in the Financial Statements.
The financial statements consist of the following;
1. Special Account Statements
2. Statement of Uses of Funds
3. Appendices to the Financial Statements
The PMU is responsible for keeping proper accounting records which disclose with
reasonable accuracy at any time, the financial position of the project and to ensure that the
special account statements comply with the loan agreement. They are also responsible for
safeguarding the assets of the project and hence for taking reasonable steps for the
prevention and detection of fraud and other irregularities. They should also provide all
relevant information necessary for the performance of the audit.
9
Ministry of Basic and Secondary Education – The Gambia Projects Coordination Unit – IDA Projects – READ Project Audit Report & Management Letter Report for the Year Ended 31st December 2017
AUDITORS REPORT ON THE
RESULTS FOR EDUCATION ACHIEVEMENT & DEVELOPMENT
(READ PROJECT)
FOR THE YEAR ENDING 31st DECEMBER 2017
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Ministry of Basic and Secondary Education – The Gambia Projects Coordination Unit – IDA Projects – READ Project Audit Report & Management Letter Report for the Year Ended 31st December 2017
AUGUSTUS PROM
AUDIT.TAX.ADVISORY. ________________________________________________________________________________________________________
3 Kairaba Avenue – P O Box 587, The Gambia - Telephone (220)4378146/ 4392376 / 4378147 – Fax (220) 4378148
E-mail: admin@augustusprom.com www.augustus-prom.gm
7. Auditor’s Report on Results for Education Achievement and Development (READ) To Members of The Project Management Unit- MOBSE Government of The Gambia/ IDA
Auditor’s Opinion
We have audited the READ Special Account Statement for the year then ended, and
notes to the Financial Statements including Accounting Policies applicable to the Project.
In our opinion, all external funds have been used in accordance with the conditions of the
Project Agreements, goods and services have been procured in accordance with the
Project Agreements. In our opinion, proper books of accounts have been kept with
adequate internal controls. The READ Project Special Account Statement gives a true
and fair view of the financial position of the READ Project as at 31st December 2017,
prepared in accordance with World Bank Donor guidelines and on IPSAS Cash basis of
accounting.
Basis of Opinion
We conducted our audit in accordance with International Standard on Auditing (ISAs).
0ur responsibilities under those standards are further described in the Auditor’s
Responsibilities for the Audit of the financial Statements section of our report. We are
independence of the Company in accordance with the International Ethics Standards
Board for Accountants’ Code of Ethics for Professional Accountants (IESBA Code)
together with the ethical requirements that are relevant to our audit of the financial
statements in The Gambia and we have fulfilled our other responsibilities in accordance
with these requirements and the IESBA Code. We believe that the audit evidence we
have obtained is sufficient and appropriate to provide a basis for our opinion.
11
Ministry of Basic and Secondary Education – The Gambia Projects Coordination Unit – IDA Projects – READ Project Audit Report & Management Letter Report for the Year Ended 31st December 2017
Responsibilities of Management and those charged with governance for the
Financial Statements
Management is responsible for the preparation of financial statements that give a true and fair
view in accordance with IPSAS Cash Basis Accounting, and in the manner required by the
Project Agreement and for such internal control as management determines is necessary to
enable the preparation of financial statements that are free from material misstatement, whether
due to fraud or error. In preparing the financial statements, management is responsible for
assessing the Project’s ability to continue as a going concern, disclosing, as applicable, matters
related to going concern operations, or have no realistic alternative but to do so. Those charged
with governance are responsible for overseeing the Projects’s financial reporting process.
Auditors Responsibilities for the Audit of Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a
whole are free from material misstatement, whether due to fraud or error, and to issue an
auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but
is not a guarantee that an audit conducted in accordance with ISAs will always detect a material
misstatement when it exists. Misstatement can arise from fraud or error and are considered
material if, individually or in the aggregate, they could reasonably be expected to influence the
economic decisions of users taken on the basis of these financial statements.
As part of an audit in accordance with ISAs, we exercise professional judgment and maintain
professional skepticism throughout the audit. We also:
Identify and assess the risk of material misstatement of the financial statements, whether
due to fraud or error design and perform audit procedures responsive to those risks, and
obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion.
The risk of not detecting a material misstatement resulting from fraud is higher than for
one resulting from error, as fraud may involve collusion, forgery, intention omissions,
misrepresentations, or the override of internal control.
Obtain an understanding of internal control relevant to the audit in order to design
procedures that are appropriate in the circumstances, but not for the purpose of
expressing an opinion on the effectiveness of the Institute’s internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of
accounting estimates and related disclosures made by management.
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Ministry of Basic and Secondary Education – The Gambia Projects Coordination Unit – IDA Projects – READ Project Audit Report & Management Letter Report for the Year Ended 31st December 2017
Conclude on the appropriateness of management’s use of the going concern basis of
accounting and basic on the audit evidence obtained, whether a material uncertainty
exists relating to events or conditions that may cast significant doubt on the Institute’s
ability to continue as a going concern. If we conclude that a material uncertainty exists,
we are required to draw attention in our auditor’s report to the related disclosures in the
financial statements or, if such disclosures are inadequate, to modify our opinion. Our
conclusions are based on the audit evidence obtained up to the date of our auditor’s
report. However, future events or conditions may cause the Institute to cease to continue
as a going concern.
Evaluate the overall presentation, structure and content of the Financial Statements,
including the disclosures, and whether the Institute’s financial statements represent the
underlying transactions and events in a manner that achieves fair presentation.
We communicate with those charged with governance regarding, among other matters, the
planned scope and timing of the audit and significant audit findings, including any significant
deficiencies in internal control.We also provide those charged with governance with a statement
that we have complied with relevant ethical requirement regarding independence, and to
communicate with them all relationships and other matters that may reasonably be thought to
bear on our independence, and where applicable, related safeguards.
From the matters communicated with those charged with governance, we determine those
matters that were of most significant in the audit of the financial statements of the current period
and are therefore the key audit matters. We describe these matters in our auditor’s report unless
law or regulation precludes public disclosure about the matter or when, in extremely rare
circumstances, we determine that a matter should not be communicated in our report because the
adverse consequences of doing so would reasonably be expected to outweigh the public interest
benefits of such communication.
The Engagement Partner on the audit resulting in this independent auditor’s report is Mr
Augustus F. Prom.
................................................................
AUGUSTUS PROM
AUDIT. TAX. ADVISORY
REGISTERED AUDITORS
DATE: ............................................ 2018
13
Ministry of Basic and Secondary Education – The Gambia Projects Coordination Unit – IDA Projects – READ Project Audit Report & Management Letter Report for the Year Ended 31st December 2017
8. IDA USD Special Account Statement – READ Project
For the year ended 31 December 2017
Central Bank of The Gambia Account Year ended Year Ended Cumulative
31 Dec 2017 31st Dec 2016 Inception to 31
st Dec 2017
USD USD
Opening balance 327,425 57,589 -
Receipts
IDA funds (See Page 18) 2,707,132 4,444,506 15,375,039
Other Income- READ PPA - - 113,864
__________ _________ ___________
Total Funds Available 3,034,557 4,502,095 15,488,903
__________ _________ __________
Expenditures by Category
Works 222,886 237,266 3,260,371
Goods 759,571 292,531 1,790,708
Consultancy Services 424,806 816,194 1,451,858
Training 463,909 897,465 3,104,608
School Grants 181,922 213,818 521,418
Operating cost 980,238 1,720,794 5,361,348
Translation Differences (56) (3,398) (2,689)
___________ ____________ ___________
Total Expenditures 3,033,276 4,174,670 15,487,622
___________ ____________ __________
Receipts over Expenditures 1,281 327,425 1,281
___________ ___________ __________
Closing Cash balance 1,281 327,425 1,281
========== ========= =========
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Ministry of Basic and Secondary Education – The Gambia Projects Coordination Unit – IDA Projects – READ Project Audit Report & Management Letter Report for the Year Ended 31st December 2017
Represented by
IDA Special Account Balance 1,281 327,425 1,281
========= ========= =========
15
Ministry of Basic and Secondary Education – The Gambia Projects Coordination Unit – IDA Projects – READ Project Audit Report & Management Letter Report for the Year Ended 31st December 2017
8.1 Statement of Uses of Funds – READ Project Expenditure by Component
For the year ended 31 December 2017
Year ended Year ended Cumulative
31 Dec 2017 31 Dec 2016 Inception to 31st Dec 2017
USD USD USD
Increasing Access & Equity 423,337 692,107 4,516,141
Improving Teaching & Reading 2,283,389 3,020,712 9,222,726
Strengthen Management 326,606 465,249 1,746,178
Translation Difference (56) (3,398) 2,577
___________ ___________ ___________
3,033,276 4,174,670 15,487,622
___________ ___________ ___________
16
Ministry of Basic and Secondary Education – The Gambia Projects Coordination Unit – IDA Projects – READ Project Audit Report & Management Letter Report for the Year Ended 31st December 2017
9. Appendices to the READ Special Account Statement
Appendix A Withdrawal Applications & Reconciliations
Appendix B Project Fixed Asset Register
Appendix C Budget Variance Report
Appendix D Ineligible Expenditure
17
Ministry of Basic and Secondary Education – The Gambia Projects Coordination Unit – IDA Projects – READ Project Audit Report & Management Letter Report for the Year Ended 31st December 2017
Appendix A- Withdrawal Application Reconciliation
Source Year App No Application
Amount
Amount Rec. in
Fin. Statement
Difference
IDA 2017 15 2,366,652 2,366,652 -
IDA 2017 16 340,480 340,480 -
Total 2,707,132 2,707,132 -
The Withdrawal Applications above has been reconciled to the Project Financial Statements
and there was no difference between the financials and the amount disbursed by the donor.
18
Ministry of Basic and Secondary Education – The Gambia Projects Coordination Unit – IDA Projects – READ Project Audit Report & Management Letter Report for the Year Ended 31st December 2017
Appendix B - Fixed Asset Register
Description Agree. Loc. Analysis Budget Date Identification
number Location
Original Value
Computers
Acer Laptop Bai Ndure 99 100 30203 A2A 04-Nov-15 READ Laptop 2015 / 01 TVET 39,240.00
Acer Laptop Sulayman Jallow 99 100 30203 A2A 04-Nov-15 READ Laptop 2015 / 02 SQAD 39,240.00
Acer Laptop Kawsu A.J. Sama 99 100 30203 A2A 04-Nov-15 READ Laptop 2015 / 03 SQAD 39,240.00
ASUS Laptop Ebrima Camara 99 100 30203 A2A 04-Nov-15 READ Laptop 2015 / 04 INSET 28,743.00
ASUS Laptop Saffie Camara 99 100 30203 A2A 04-Nov-15 READ Laptop 2015 / 05 INSET 28,743.30
ASUS Laptop Sheikh Tijan Bah 99 100 30203 A2A 04-Nov-15 READ Laptop 2015 / 06 MOBSE 28,743.30
ASUS Laptop Muhammed A. Badjan 99 100 30203 A2A 04-Nov-15 READ Laptop 2015 / 07 MADRASSA 28,743.30
ASUS Laptop Malamin I.L. Bojang 99 300 30203 A2A 04-Nov-15 READ Laptop 2015 / 08 RED3 28,743.30
ASUS Laptop Sainey Ndong 99 200 30203 A2A 04-Nov-15 READ Laptop 2015 / 09 RED2 28,743.30
ASUS Laptop Alhagie Jallow 99 100 30203 A2A 04-Nov-15 READ Laptop 2015/ 10 RED1 28,743.30
ASUS Laptop Haddy Khan 99 100 30203 A2A 04-Nov-15 READ Laptop 2015 / 11 ECD 28,743.30
ASUS Laptop Ndeban Joof Ndong 99 100 30203 A2A 04-Nov-15 READ Laptop 2015 / 12 ECD 28,743.30
ASUS Laptop Fanny Njie 99 100 30203 A2A 04-Nov-15 READ Laptop 2015 / 13 ECD 28,743.30
ASUS Laptop Famara Camara 99 100 30203 A2A 04-Nov-15 READ Laptop 2015 / 14 ECD 28,743.00
Dell Laptop Andrew Gomez 99 100 30203 A2A 04-Nov-15 READ Laptop 2015 / 15 M&E Units 79,461.00
Dell Laptop Ousman Bah 99 500 30203 A2A 04-Nov-15 READ Laptop 2015 / 16 RED5 79,461.00
Dell Laptop Adama Jimba Jobe 99 100 30203 A2A 04-Nov-15 READ Laptop 2015 / 17 STD 79,461.00
Dell Laptop Lamin Conteh 99 100 30203 A2A 04-Nov-15 READ Laptop 2015 / 18 STD 79,461.00
Dell Laptop Muhammed B.S. Jallow 99 100 30203 A2A 04-Nov-15 READ Laptop 2015 / 19 MOBSE 79,461.00
Dell Laptop Addison Gomez 99 100 30203 A2A 04-Nov-15 READ Laptop 2015 / 20 PCU/MoBSE 79,461.00
Dell Laptop Ansumana Demba 99 100 30203 A2A 04-Nov-15 READ Laptop 2015 / 21 PCU/MoBSE 79,461.00
Dell Laptop Musa Bah 99 400 30203 A2A 04-Nov-15 READ Laptop 2015 / 22 RED4 79,461.00
HP Laptop Mbachu Cham 99 100 30203 A2A 04-Nov-15 READ Laptop 2015/23 ITHRD 38,749.50
Lenovo Tpad Laptop Badou S. Jallow 99 100 30203 A2A 04-Nov-15 READ laptop 2015 / 24 PPARBD 38,749.50
Lenovo Tpad Laptop Claudiana A Cole 99 100 30203 A2A 04-Nov-15 READ Laptop 2015 / 25 RED6 38,749.50
Lenovo Tpad Laptop Sohna Foon 99 100 30203 A2A 04-Nov-15 READ Laptop 2015 / 26 PPARBD 38,749.50
Lenovo Tpad Saikou Sanyang 99 100 30203 A2A 04-Nov-15 READ Laptop 2015 / 27 ITHRD 38,749.50
Lenovo Tpad Musa K.S. Sarr 99 100 30203 A2A 04-Nov-15 READ Laptop 2015 / 28 PPARBD 38,749.00
Lenovo Tpad Fatou A. Jallow 99 100 30203 A2A 04-Nov-15 READ Laptop 2015 / 29 ITHRD 38,749.50
Lenovo Tpad Michael Mendy 99 100 30203 A2A 04-Nov-15 read lAPTOP 2015 / 30 RED2 38,749.50
Lenovo Tpad Ebrima Joof 99 100 30203 A2A 04-Nov-15 READ laptop 2015 / 31 SERVICES 38,749.50
19
Ministry of Basic and Secondary Education – The Gambia Projects Coordination Unit – IDA Projects – READ Project Audit Report & Management Letter Report for the Year Ended 31st December 2017
Lenovo Tpad Musa Jassy 99 100 30203 A2A 04-Nov-15 READ Laptop 2015 / 32 PCU/MoBSE 38,749.50
Lenovo Tpad Hannah Chapman 99 100 30203 A2A 04-Nov-15 READ Laptop 2015 / 33 PCU/MoBSE 38,749.50
Lenovo Tpad Laptop Yaya Touray 99 100 30203 A2A 04-Nov-15 READ Laptop 2015 / 34 PCU/MoBSE 38,749.50
Lenovo Tpad Laptop Musa Suso 99 400 30203 A2A 04-Nov-15 READ Laptop 2015 / 35 RED4 38,749.50
1,573,326.70
Printers
Printer 99 100 21003 A4A 04-Dec-14 READ Printer/1 ECD 15,000.00
Multifunctional Copier 99 100 30204 A2A 30-Nov-15 READ Multicopier 2015/1 ECD 67,000.00
Multifunctional Copier 99 100 30204 A2A 30-Nov-15 READ Multicopier 2015/2 PPARBD 67,000.00
Multifunctional Copier 99 100 30204 A2A 30-Nov-15 READ Multicopier 2015/3 PPARBD 67,000.00
Multifunctional Copier 99 100 30204 A2A 30-Nov-15 READ Multicopier 2015/4 PPARBD 67,000.00
Multifunctional Copier Region 1 99 100 30204 A2A 30-Nov-15 READ Multi Copier 2015/5 RED1 67,000.00
Multifunctional Copier Region 2 99 200 30204 A2A 30-Nov-15 READ Multi Copier 2015/6 RED2 67,000.00
Multifunctional Copier Region 3 99 300 30204 A2A 30-Nov-15 READ Multi Copier 2015/7 RED3 67,000.00
Multifunctional Copier Region 4 99 400 30204 A2A 30-Nov-15 READ Multi Copier 2015/8 RED4 67,000.00
Multi Functional Copier Region 5 99 500 30204 A2A 30-Nov-15 READ Multi Copier 2015/9 RED5 67,000.00
Multifunctional Copier Region 6 99 600 30204 A2A 30-Nov-15 READ Multi Copier 2015/10 RED6 67,000.00
Multifunctional Printer Alpha Bah 99 100 30204 A2A 30-Nov-15 READ Mulit Printer 2015/11 PPARBD 39,000.00
Multifunctional Printer Musa Jassy 99 100 30204 A2A 30-Nov-15 READ Multi Printer 2015/12 PCU/MoBSE 39,000.00
Multifunctional Printer DPM PCU 99 100 30204 A2A 30-Nov-15 READ Multi Printer 2015/13 PCU 39,000.00
763,000.00
Furniture
Office Desk 99 100 21003 A4A 12-Apr-15 READ Desk/2 ECD 9,500.00
Office Desk 99 100 21003 A4A 12-Apr-15 READ Desk/3 ECD 9,500.00
Office Desk 99 100 21003 A4A 12-Apr-15 READ Desk/4 ECD 9,500.00
Office Desk 99 100 21003 A4A 12-Apr-15 READ Desk/5 ECD 9,500.00
Chairs Office 99 100 21003 A4A 04-Dec-14 READ Chair/6 ECD 3,600.00
Chairs Office 99 100 21003 A4A 04-Dec-14 READ Chair/7 ECD 3,600.00
Chairs Office 99 100 21003 A4A 04-Dec-14 READ Chair/8 ECD 3,600.00
Chairs Office 99 100 21003 A4A 04-Dec-14 READ Chair/9 ECD 3,600.00
Chairs Office 99 100 21003 A4A 04-Dec-14 READ Chair/10 ECD 3,600.00
Chairs Office 99 100 21003 A4A 04-Dec-14 READ Chair/11 ECD 3,600.00
Cupboard 99 100 21003 A4A 04-Dec-14 READ Cupboard/12 ECD 8,500.00
Cupboard 99 100 21003 A4A 04-Dec-14 READ Cupboard/13 ECD 8,500.00
Cupboard 99 100 21003 A4A 04-Dec-14 READ Cupboard/14 ECD 8,500.00
Cupboard 99 100 21003 A4A 04-Dec-14 READ Cupboard/15 ECD 8,500.00
20
Ministry of Basic and Secondary Education – The Gambia Projects Coordination Unit – IDA Projects – READ Project Audit Report & Management Letter Report for the Year Ended 31st December 2017
Filing tray 99 100 21003 A4A 04-Dec-14 READ Filing Tray/16 ECD 600.00
Filing tray 99 100 21003 A4A 04-Dec-14 READ Filing Tray/17 ECD 600.00
Filing tray 99 100 21003 A4A 04-Dec-14 READ Filing Tray/18 ECD 600.00
Filing Cabinet 99 100 21003 A4A 04-Dec-14 READ Filing Cabinet/19 ECD 7,000.00
Filing Cabinet 99 100 21003 A4A 04-Dec-14 READ Filing Cabinet/20 ECD 7,000.00
109,400.00
Cars
Ford Renger Pick-up 98 100 20302 A2B 23-Dec-14 WB 244 TA INSET MOBSE 1,260,000.00
Ford Renger Pick-up 98 100 20302 A2B 23-Dec-14 WB 245 TA Services MOBSE 1,260,000.00
Ford Renger Pick-up 98 100 20302 A2B 23-Dec-14 WB 246 TA PPARBD MOBSE 1,260,000.00
Ford Renger Pick-up 98 100 20302 A2B 23-Dec-14 WB 247 TA ANFEU MOBSE 1,260,000.00
Double Carbin Pich-up 98 100 20302 A2B 23-Dec-14 WB 248 TA ECCD MOBSE 1,260,000.00
Ford Ranger Pick-up 98 100 20302 A2B 23-Dec-14 GEP 041 TA PO/PCU MOBSE 1,260,000.00
7,560,001.00
Other Equipment
Projector 99 100 21003 A4A 04-Dec-14 READ Projector/21 ECD 35,000.00
Refrigator 99 1 21003 A4A 04-Dec-14 READ Refrigator/22 ECD 10,000.00
Projector 99 100 30204 A2A 30-Nov-15 READ Projector 2015/13 PPARBD 37,500.00
Projector 99 100 30204 A2A 30-Nov-15 READ Projector 2015/14 PPARBD 39,500.00
Document Scanner 99 100 30204 A2A 30-Nov-15 READ Scanner 2015/15 PPARBD 17,000.00
139,000.00
Lie Bamba Enterprise
15/2016 Furniture for Majalis 17Cupboard and 34 Blackboard
221,000.00
Total
10,365,727.70
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Ministry of Basic and Secondary Education – The Gambia Projects Coordination Unit – IDA Projects – READ Project Audit Report & Management Letter Report for the Year Ended 31st December 2017
Appendix C- Budget Variance Detail Budget Actual Variance USD USD USD Expenditures Increasing Access & Equity 527,117 423,337 103,780 Improving Teaching & Reading 1,210,411 2,283,389 (1,072,978) Improving Sector Mgmnt. 307,632 326,606 (18,974) __________ ___________ __________ 2,045,160 3,033,332 (988,172) ========= ========== =========
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Ministry of Basic and Secondary Education – The Gambia Projects Coordination Unit – IDA Projects – READ Project Audit Report & Management Letter Report for the Year Ended 31st December 2017
Appendix D - List of Ineligible Project Expenditures Year ended Cumulative
31st Dec 2016 31st Dec 2016
USD USD
Ineligible expenditure Nil Nil
________ _______
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Ministry of Basic and Secondary Education – The Gambia Project Coordination Unit – IDA Projects – READ Audit Report & Management Letter Report for the Year Ended 31st December 2017
10. MANAGEMENT LETTER REPORT FOR THE YEAR ENDED 31
st DECEMBER 2017
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Ministry of Basic and Secondary Education – The Gambia Project Coordination Unit – IDA Projects – READ Audit Report & Management Letter Report for the Year Ended 31st December 2017
IN-CONFIDENCE
Ref: AP/C/839/18/(01) 9th
July 2018
The Members (GOTG/MOBSE-PMU/IDA-World Bank)
Thro: The Project Manager-PMU
Ministry of Basic and Secondary Education
Willy Thorpe Place Building
Banjul, The Gambia
Dear Sir, INTERNATIONAL DEVELOPMENT ASSOCIATION (IDA) PROJECTS – READ
MINISTRY OF BASIC AND SECONDARY EDUCATAION
MANAGEMENT LETTER REPORT FOR THE FOR YEAR ENDED 31st DECEMBER 2017
We have completed the audit of the project’s financial statements for the READ project for the
year ended 31st December 2017 and wish to bring to your attention the following audit
observations which came to light during the course of the audit exercise with suggestions and
recommendations for possible systems, controls and compliance improvement as necessary.
These observations with their recommendations for improvement are based on the review and
assessment of the project’s financial reports, books of accounts, records, internal controls system
and procedures, performance of accounting personnel, procurements, payroll, compliance to the
financing agreements and applicable national laws etc.
For your information, the purpose of the audit is to enable us to express our professional opinion
on the Special Accounts Statements presented to us to audit by the PMU at MOBSE. The audit
should not be relied upon to disclose all defalcations or other irregularities that may exist in the
system. However, if such exist and were discovered during the course of the audit, they would
have been disclosed. We wish to thank the staff of the Project Management Unit and for the cooperation accorded to
us during the audit exercise. Should you require any information, please do not hesitate to
contact us.
Yours Faithfully,
................................................ AUGUSTUS PROM AUDIT. TAX. ADVISORY.
REGISTERED AUDITORS 25
Ministry of Basic and Secondary Education – The Gambia Project Coordination Unit – IDA Projects – READ Audit Report & Management Letter Report for the Year Ended 31st December 2017
PRIORITISATION OF AUDIT FINDINGS
The objective of the management letter report is to give added value to the client by communicating
appropriately to those charged with governance and management, recommendations for systems and
operational improvement based on observations gathered during the course of the audit.
The management letter is used to communicate with those charged with governance focusing on the
following:
Weaknesses noted within the internal controls system that could lead to material losses or
misstatements in the financial statements;
Efficiencies to be made, to improve the overall performance of the organization;
Failure to comply with policies, laws & regulations, financing conditions, service rules and other
laid down procedures;
Systems and Compliance issues to be addressed which would enable the audit to be successfully
completed within the required time-frame.
The findings which are stated in the management letter are categorized into a system of grading to
enable those in charge of management to better priorities on the implementation of recommendations
emanating from audit findings.
The audit findings raised are categorised into 3 different grades. The grades are as follows:
Grade 1 – These are findings that are highly significant and the urgent involvement of
management is required for their resolution;
Grade 2 – These are finding that may have a significant impact on the controls or compliance
environment resulting to a negative impact on operations within the Project;
Grade 3 – These are findings which are less significant than Grade 1 and 2 but still need
attention.
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Ministry of Basic and Secondary Education – The Gambia Project Coordination Unit – IDA Projects – READ Audit Report & Management Letter Report for the Year Ended 31st December 2017
TABLE OF CONTENTS
No. Description Pages
1 Manual Accounting System 28
2 CCT for Facilitators 29
3 Contracts 30
4 Retirements 31
5 Hardship Allowance 32
6 Imprest System 34
7 Letter of Credit for the Printing of Books 36
8 Review on Previous Year Findings 37
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Ministry of Basic and Secondary Education – The Gambia Project Coordination Unit – IDA Projects – READ Audit Report & Management Letter Report for the Year Ended 31st December 2017
1. MANUAL ACCOUNTING SYSTEM
1.1 OBSERVATION
During the audit, we noted that the Tompro accounting system was unable to generate
the Financial Statements as a result Excel was used to generate the Project Financial
Statements as at 31st December 2017.
1.2 IMPLICATION
The project maintains an accounting system which is unable to generate Financial
Statement defeats the purpose of having an accounting system. Preparing Financial
Statements using excel could lead to errors or irregularities occurring which could go
undetected during the Financial Statement preparation stage.
1.3 RECOMMENDATION
We recommend that management should ensure that the accounting system is looked
into to ensure that the Accounting Package will be able to generate project financial
statements which are in line with good practice.
1.4 MANAGEMENT RESPONSE
The accounting system has already been upgraded to the latest version in June of 2018. We hope this will address the problem of the old tompro accounting system.
28
GRADE 1
Ministry of Basic and Secondary Education – The Gambia Project Coordination Unit – IDA Projects – READ Audit Report & Management Letter Report for the Year Ended 31st December 2017
2. CCT FOR FACILITATORS GRADE 1
2.1 OBSERVATION
Monthly payment to facilitators was done for the period under review amounting to
D52,500 per month. From our review of the payments and their supporting documents,
we observed that there was no recipient signature of the facilitator or a distribution list of
the funds to the beneficiaries.
2.2 IMPLICATION
A distribution list not provided means that we were unable to ascertain who received the
funds and makes us question how the project monitors the distribution in the event they
are not provided with a list.
2.3 RECOMMENDATION
We recommend that management should ensure that the recipients sign off upon
receiving for further verification.
2.4 MANAGEMENT RESPONSE
We noted your concerns. These payments are paid direct to Gambia Teachers’ Coorporative Credit Union (GTUCCU) to pay to the beneficiary accounts held with them. When we requested for the payment printouts from GTUCCU, we were told that they normally over-ride the files but will be sending this every month, in future, to include into the retirements.
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Ministry of Basic and Secondary Education – The Gambia Project Coordination Unit – IDA Projects – READ Audit Report & Management Letter Report for the Year Ended 31st December 2017
3. CONTRACTS
GRADE 1
3.1 OBSERVATION
The MOU between the Department of Water Resources and the project for the
supervision of the construction of concrete line wells & Drilling of boreholes at 20 basic
education school was sign on 5th August 2011 for a 6 months period with an amount of
D275,820. The payment voucher had a total contract amount of D854,600 paid in 2017
which indicates that the MOU is out of date. It was mentioned that there is a new MOU
which we are yet to be provided.
3.2 IMPLICATION
Management not providing us with a valid MOU indicates that there is no Valid MOU as
at now which means we were unable to ascertain the basis of the payment made.
3.3 RECOMMENDATION
We recommend that management should a valid contract is in place at all times.
3.4 MANAGEMENT RESPONSE
Management will provide the relevant contract which will reconcile to the 2017 payments made.
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Ministry of Basic and Secondary Education – The Gambia Project Coordination Unit – IDA Projects – READ Audit Report & Management Letter Report for the Year Ended 31st December 2017
4. RETIREMENTS GRADE 1
4.1 OBSERVATION During our review on expenses, we noted that the following expenses were made but
there were no retirements attached to the payment vouchers;
Date PV Amount – USD Task
31.5.17 55 14,595
Paid to Isatou Ndow with regard to Support in
implementation of the revised curriculum.
14.3.17 23C 3,306
Paid to NEA for the Monitoring of READ Project in
the intervention areas.
4.2 IMPLICATION
Retirements not provided means that we were unable to ascertain the validity of the
expenditure posted because there is no supporting documentation attached to the
voucher.
4.3 RECOMMENDATION
We recommend that management should address the above issue with regard to project
expenses for the period under review and ensure all retirements are provided.
4.4 MANAGEMENT RESPONSE
We are following up the retirements from the Gambia College and National Environment Agency (NEA).
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Ministry of Basic and Secondary Education – The Gambia Project Coordination Unit – IDA Projects – READ Audit Report & Management Letter Report for the Year Ended 31st December 2017
5. HARDSHIP ALLOWANCE GRADE 1
5.1 OBSERVATION We noted the following during our review on the Hardship allowance paid to teachers;
A. Teachers signing on behalf of Other teachers during the Collection of Hardship
Allowance
During discussions with management on the controls on hardship allowance, we were informed that teachers are not allowed to receive allowances on behalf of other teachers. We noted instances in which teachers were collecting on behalf of other teachers.
B. Balance of Hardship Due back to MOBSE
During our review on the Hardship allowance, we noted calculation errors totalling to
GMD83,124 which is to be retired back to the project.
Period Region Error - GMD
Feb 3 1,369
6 3,895
April 5 859
May 3 72,000
6 5,000
Total 77,000
5.2 IMPLICATION
Teachers signing on behalf of other teachers during the collection of hardship allowance
could lead to errors or irregularities which could expose the project to financial losses.
Errors during our review makes us question the review process during the retirement of
hardship allowances. Such errors could lead to financial losses to the project.
5.3 RECOMMENDATION
We recommend that management should ensure that the control designed with regard to
teachers receiving allowances on behalf of other teachers should be fully implemented.
There should be adequate reviews on the retirements of hardship allowance which will
further minimize the risk of errors occurring.
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Ministry of Basic and Secondary Education – The Gambia Project Coordination Unit – IDA Projects – READ Audit Report & Management Letter Report for the Year Ended 31st December 2017
5.4 MANAGEMENT RESPONSE
In consultation with GTUCCU, it was confirmed that the carried forward balances for some of the pages on the hardship allowance computation contained some errors which resulted to some overstatement of the balances. This is included in the retirements.
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Ministry of Basic and Secondary Education – The Gambia Project Coordination Unit – IDA Projects – READ Audit Report & Management Letter Report for the Year Ended 31st December 2017
6. IMPREST SYSTEM GRADE 1
6.1 OBSERVATION
During our review on the imprest system of the project, we noted poor duty segregation
in the imprest process. The same person that is given the Cash to implement the activity
is the same person that distributes the cash for implementation and then is the same
person that retires back to the project on the funds given. We noted the following imprest
cash given out for activity implementation;
PV no Imprest Amount
USD
Person Cash Given
Person Distributing
Person Retiring
65 4,209
Haddy Khan Haddy Khan Haddy Khan
15 15,614
Haddy Khan Haddy Khan Haddy Khan
55 14,595 Isatou Ndaw Isatou Ndaw Isatou Ndaw
Furthermore we noted instances in which imprest were not retried for up to 11 months by
personnel implementing activities which is not in line with good practice. As follows;
PV no Imprest Amount
USD
Date Imprest was given
Date Imprest was retired
Duration
65 4,209
20.7.17 July 2018 1 Year
15 15,614
03.03.17 July 2018 1 Year 4 Months
55 14,595 31.5.17 Not Retired as at July 2017
1 year 2 Months still not retired
We further noted that there is no deadline given to personnel implementing in which they
are to implement and retire back to the project.
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Ministry of Basic and Secondary Education – The Gambia Project Coordination Unit – IDA Projects – READ Audit Report & Management Letter Report for the Year Ended 31st December 2017
6.2 IMPLICATION
Having one person being involved in the whole process from cash collection, to
distribution to retirement is not in line with good practice. Irregularities could occur which
could go undetected leading to financial losses to the project.
Having imprest amounts for long duration is not in line with good practice. Activity
deadlines not being given to implementing personnel to implement and then retire back
could lead to late implementation of activities which could have an impact on project
implementation.
6.3 RECOMMENDATION
We recommend that there should be another personnel involved in the process which
would further improve on the imprest system and minimize the risk of irregularities
occurring. There should be deadlines given for the implementation and retiring back to
the project.
6.4 MANAGEMENT RESPONSE
Management has noted your concerns with the total commitment to put in place a better internal control system to address these concerns more effectively.
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Ministry of Basic and Secondary Education – The Gambia Project Coordination Unit – IDA Projects – READ Audit Report & Management Letter Report for the Year Ended 31st December 2017
7. LETTER OF CREDIT FOR THE PRINTING OF BOOKS GRADE 1
7.1 OBSERVATION
In the period under review, there was a Letter of Credit taken from Standard Chartered
Bank for the printing of books for MOBSE amounting to USD544,736 to be paid to Tan
Print India.
During our review on the documents on the Letter of Credit, we noted it cost the project
USD536,614 but the amount taken from the Project’s bank account is USD544,736
giving a difference of USD8,122. Upon discussions with management it was confirmed
to us that this difference is as a result of bank charges in which there was no supporting
document to ascertain the explanation.
7.2 IMPLICATION
Management not providing us with documents to ascertain that the USD8,122 excess
payment relates to bank charges means that we were unable to confirm that bank
charges caused the difference as a result we question the basis of the excess payment.
7.3 RECOMMENDATION
We recommend that management should get in touch with the bank to provide evidence
that this amount relates to bank charges.
7.4 MANAGEMENT RESPONSE
These excess charges are the external and internal charges levied on the LC by standard chartered bank Gambia and their foreign correspondent bank for the arrangement of the LC.
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Ministry of Basic and Secondary Education – The Gambia Projects Coordination Unit – IDA Projects – READ Project Audit Report & Management Letter Report for the Year Ended 31st December 2017
8. REVIEW ON PRIOR YEAR MANAGEMENT LETTER POINTS
AUDIT
PERIOD
DETAILS AUDIT OBSERVATION IMPLEMENTATION
STATUS
AUDITORS’
REMARKS
2016 Expenditure Training Reports not Provided
We noted instances in which reports were not
attached to the payment vouchers after activity
implementation.
Implemented This has been addressed by management.
2016 Retirements During our review on expenditures, we noted the
following payment in which only budgets were
attached and there was no supporting documents
attached to show how the budget was utilized;
08.11.16 Revision of Egra Text Book USD28,076
11.08.16 Facility Training on MultiGrade USD4,305
Implemented This has been addressed by management.
2016 Payments to
WAEC
Request for Payments without Justifications
We noted that payments were made to WAEC
towards the National Assessment Test conducted by
them. Our issue was that only a letter is sent from
WAEC to the project indicating an amount needed
without any breakdown or justification on how the
disbursed funds from the project will be utilized. As
follows;
Not Implemented This issue has not been
addressed by management.
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Ministry of Basic and Secondary Education – The Gambia Project Coordination Unit – IDA Projects – READ Audit Report & Management Letter Report for the Year Ended 31st December 2017
MOU between the Project & WAEC
We are yet to be provided with the Memorandum of
Understanding between the Project & WAEC (The
Gambia).
2016 Stipends To
Gambia
Collage
Beneficiary Acknowledging Receiving the funds
During our review on stipend payments to Gambia
College, we noted that the only document attached to
the payment voucher was a list provided by the
College. We did a visit to Gambia College to ensure
that beneficiaries are receiving the stipends and we
noted that some forms are not being signed meaning
there should be retired funds back to the project
which was not the case.
Informal Request attached as Payment Vouchers
Based on our review, we noted that Stipends from the Gambia College was not formal i.e there was no letterhead showing the request from the college or the preparer of the list for the following transactions
Not Implemented This issue is being
addressed by management
2016 Hardship
Allowance
During our review on Hardship Allowance, we carried out a test on the computation of hardship allowance for the period under review which is normally a percentage of the teacher’s basic salary. We carried out a test and noted instances in which the basic salary used as a basis for computation is not accurate causing over or under payment of hardship allowance.
Implemented This has been addressed by
management.
2016 Stores During our test of completeness on the procurement
of food supplies and office stationary, we were taken
to the stores where the produced items are stored.
During our visit we noted that a container is used as
storage and we noted most items are poorly
Not Implemented This has not been addressed
by management.
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Ministry of Basic and Secondary Education – The Gambia Project Coordination Unit – IDA Projects – READ Audit Report & Management Letter Report for the Year Ended 31st December 2017
arranged. Furthermore, most of these items such as
Ink Cartridges and office provisions are also kept at
room temperature which is not the case with the
Containers used for storage which could further
damage the items.
2016 School
improvement
Grant
Upon our review on the school sub grant, one of the
conditions for a school to be qualified to continue
receiving a School Sub Grant is that each school
must prepare a well-articulated School Improvement
Plan. We visit the regional education offices and
requested for the School Improvement Plan of the
following schools but this was not provided for
review;
Arangallen
Banjulinding
Jiboroh
Kambo Kerewan
Malada
Currently being
Implemented
This is currently being
implemented by
management, there is
currently an exercise being
conducted by the SQAD
instructed by the ministry.
2016 Retention Of
Civil Works
During our review of Civil works, we noted instances in which school have been built and handed over to the project and the schools are in use but the issue we noted was that there are two schools in which the defect period has passed and the project communicated to the contracts to carry out works on the defects. For over a year now the defects have still not been addressed by the contractors.
Implemented This has been addressed by
management.
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Ministry of Basic and Secondary Education – The Gambia Project Coordination Unit – IDA Projects – READ Audit Report & Management Letter Report for the Year Ended 31st December 2017
2015 Cheque
Payment
Controls
During our review on project expenditure, we noted
material expenditures were paid for via cheques and
these material amounts were in the name of
individuals for activity implementation. Amounts as
high has USD 383,997.
Not Implemented During the period under
review, we noticed that
management is still making
material payments to
implementing officers to
implement activities.
2015 Reports to
Justify
Expenditures
We noted the following expenditures for activity
implementation made in which reports with regard to
the activity were not attached.AS follows;
Date Details Amount
05/10/15 Monitoring of CCT Marabouts USD481
06/01/15 Curriculm Research USD23,990
02/01/15 Hardship Verification USD3,675
06/01/15 Curriculm Research USD23,990
18/03/15 Hardship Allowance USD5,391
Implemented This has been addressed by
management.
2014 Basis of
Accounting
Based on our compliance review on the Project
Implementation Manual, we noted that Section V
Section 5.1 Accounting System & Procedures states
that the PCU should maintain the Project Accounts
on Accrual Basis whilst the project prepares the
account on Cash Basis Accounting although Cash
Basis Accounting is the acceptable format by the
donor which the project is going by.
Not Implemented The manual is still not in
line with the current cash
basis accounting.
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Ministry of Basic and Secondary Education – The Gambia Projects Coordination Unit – IDA Projects – READ Project Audit Report & Management Letter Report for the Year Ended 31st December 2017
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