Anti-Corruption Commission

Jordan ACC- Case Management Improvement ProjectGrant No. (TF012311)

Amman -Jordan

Independent Auditor's (Audit Bureau) Report

Financial Statements for the Period

January 1, 2015 - January 6 , 2016

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AUDIT BUREAU OF JORDAN

Independent Auditor's (Audit Bureau) Report

To: Anti-Corruption Commission (ACC)

Jordan ACC- Case Management improvement Project Grant No. (TFO 12311)

Amman - Jordan

Report on the Financial Statements.

We have audited the accompanying Financial Statements of Jordan ACC Case Management

Improvement Project Grant No (TF012311) which comprise of Statement of Cash Receipts

and Payments, and the Statement of Uses of Funds by Category for the Period from January 1,2015- January 6, 2016, and a summary of significant accounting policies and other

explanatory information.

Management's Responsibility for the Financial Statements.

The project management team is responsible for the preparation and fair presentation of theFinancial Statements in accordance with the Cash basis of accounting describes in note (3) tothe accompanying Statements, and for such internal control as management determines isnecessary to enable the preparation of the statements that are free from material misstatement,whether due to fraud or error.

Auditor's (Audit Bureau) Responsibility.

Our responsibility is to express an opinion on the Financial Statements based on our audit. Weconducted our audit in accordance with International Standards on Auditing. Those standardsrequire that we comply with ethical requirements and plan and perform the audit to obtainreasonable assurance about whether the Financial Statements are free from materialmisstatement.An audit involves performing procedures to obtain audit evidence about the amounts anddisclosures in the Financial Statements. The procedures selected depend on our judgment,including the assessment of the risks of material misstatement of the Financial Statements,whether due to fraud or error. In making those risk assessments, we considers internal control

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AUDIT BUREAU OF JORDAN

system relevant to the Project's preparation and fair presentation of the Financial Statementsthat gives a true and fair view in order to design audit procedures that are appropriate in thecircumstances. An audit also includes evaluating the appropriateness of accounting policiesused and reasonableness of accounting estimates made by management, as well as evaluatingthe overall presentation of the Financial Statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide abasis for our audit opinion.

Opinion.

In our opinion:

1. The project financial statements present fairly, in all material respects, the Statement of CashReceipts and Payments, and the Statement of Uses of Funds by Category of the Jordan ACC-Case Management improvement Project Grant No. (TF01231 1) for the Period from January 1,2015- January 6, 2016 in accordance with the cash basis as described in Note (3) to financialstatements.

2. Internal control over financial reporting involved in the preparation of direct payments, andreimbursements i.e. expenditures reimbursed on the basis of Statement of Cash Receipts andPayments can be relied upon to support the related withdrawals for the Period from January 1,2015- January 6, 2016.

3. The Project is, in all material respects, in compliance with the laws, regulations, guidelinesand provisions governed by the Grant agreement.

Prof. D . e Al Kharabsheh Amman-Jordan

President of t e Audit Bureau April 24,2016

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ACC - Case Management Improvement Project

Statement of Cash Receipts and PaymentsFor the Period Januaryl,2015- January 6,2016

For the period For the periodfrom Sep from Jan6,2012 to 1,2015 to

Dec 31,2013 2014 Jan 6,2016 TotalCash Receipts Note aLs$) (US~ (tjs$) US-D

Transfer from World Bank to designated 4 80,000.00 0 60,054.10 140,054.10accountDirect Payment 5 0 0 107,349.90 107,349.90Total Receipt 80,000.00 0 167,404.00 247,404.00

PaymentDesign and implementation of software 6 0 46,007.10 107,349.90 153,357.00for case management 0Training 0 0 18,046.54 18,046.54Goods 0 3,000.00 43,002.74 46,002.74Bank Commission 5 27.00 35.00 67.00Audit services 0 0 5,000.00 5,000.00Quality Assurance 0 10,000.00 14,930.72 24,930.72Total payments 5.00 59,034.10 188,364.90 247,04.00

Surplus 7 79,995.00 (59,034.10) (20.960.90) 000.00

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ACC - Case Management Improvement Project

Statement of Uses of Funds by Category ForThe Period January 1, 2015- January 6, 2016

Allocated Allocated Revised RemainingAmount as Amount as amount of of%f

N Category of in the a Disbursement ot% OfActivities in the the grant allocated

O Expenditures grant wrpln aote (US$) Fns Expendituresgrantwork plan allocate Fundsagreement (USs) (USS) (US$)

Design andimplementation 175,000 153,357.00 153,357.00 0 100/0

for CMS

Consultants'Sonices 2t' * Audit service. 5,000 00000 5,000 0 100%

I - 205,000includingaudit Quality

Assurance toreconcile data 25,000 25,000 24997.72* 2.28 100%

and ensuredata accuracy.

* Technicaltraining for IT

staff.Training for

ACCmanagementand staff of

2 Training 12,500 use automated 12,500 18,045 18,046.54 (1.54) 100%system.

* Training forACC staff onIT skills for

new casemanagement

software.IT hardware to

3 Goods 30,000 support new 30,000 46.045,00 46,002.74 42.26 99.91%software (goods)

Total 247,500 _247,500 247,447 247,404 43.00 9998 %* Include Bank Commission amount (US$ 67.00)The above table shows the progress of the project, with the following notes:-

1- The remaining of the allocated amount of the grant as in 6/1/2016 is (US$ 43.00).2- The Grant Closed on 6/1/2016.3- The World Bank reallocates the proceeds of the Grant allocated as in the above table and note # (3).

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ACC - Case Management Improvement Project

List of Contracts:

Grant Estimated Contract Actual CurrentSinged Contract Remaining

Category Amount Activities\ Contractors (Revised) Si Amount Disbursement US**us$ (RiUSS date* uSn

- Development andImplementation 153,357 153,357 00.00Consulting 7 Of case management 7 Sep 183,357

Services system\l Knowledge ,2014

- IT Equipment ( Goods) 30,000 30,000 00.00

Quality Quality assurance 20 2014Assurance 25,000 services\ RSS 25000 22 June 25,000 24,997.72** 228Services

Audit - 29April,Services 5,000 Audit service\ AB 5,000 2014 5,000 5,000 00.00

7,137 IT staff training used in 7,137 15 Jan, 7,137 7,136.81 00.19developing CMS\ ITCC 2015

Training 1,182 IT staff training- network 1,182 26 Jan, 1,182 1,183.35 (1.35)and ACC systems\ CTC 2015

9,726 ACC Staff Training\ JIPA 9,726 22 June, 9,726 9,726.38 (0.38)__________ 2015 _ _ _ _ _ ______

IT equipment forsupporting and enhancing 4 663 8 May, 4,663 4,662.91 0.09

4,663 security to CMS servers\ 2015GCE

Goods Electronic archiving and 17 Feb,7,038 document management 7,038 2015 7,038 7,038 0.00

\E FILE

4,344 IT equipment-(4) PC's 4,305 17 May, 4,301.83 4,301.83 0.00-(3) scanners\ Seniors IT 2015

*Contract signed: the date of the official letters sent to the suppliers.** Include Bank Commission amount (US$ 67.00)

*Exchange rate differences

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ACC - Case Management Improvement Project

Notes to Financial Statements for thePeriod Januaryl, 2015 - January 6, 2016

1. General,

According to the agreement signed between the Hashemite Kingdom of Jordan represented byMinistry of Planning and International Cooperation (MOPIC) and the International Bank for

Reconstruction and Development (World Bank) dated July 10, 2011, the World Bank provided a

grant from the World Bank's Institutional Development Fund (IDF) Grant No. (TF01231 1) Anti-

Corruption Commission in an amount not exceed two hundred forty seven thousand and five

hundred US$(247,500).The grant was provided to fulfill the "Jordan ACC- Case Management improvement Project GrantNo. (TF012311 )", the duration of the project is from 6 September 2012 to 6 September 2015.

The Ministry of Justice in Jordan has completed reforms of the case management procedures in civil

and criminal courts, including the automation of case management functions. This experience will be

leveraged in developing the case management system of the Anti-Corruption Commission (ACC).This grant includes a component on improving case management practices and statistical analysis,and experience will be leveraged to benefit the ACC program. Proper case management is the

backbone of any institution responsible for accepting, processing and investigating cases - withoutthis, other reforms will have only a minimal impact on service delivery.

2. Objectives of the Grant.

To build the capacity of the Anti-Corruption Commission to support implementation of itsmandate efficiently and effectively, by achieving the following:

I. Strengthening complains management process, so that complaints are resolved as quickly and

effectively as possible.2. Improving data and statistic to provide a basis for intemal planning processes and more broad

policy reform on anti-corruption.

3. Enhancing management reports to facilitate planning processes and support public information

and awareness.

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ACC - Case Management Improvement Project

Notes to Financial Statements for thePeriod Januaryl, 2015 - January 6, 2016.

3. Accounting Policies.

The Statement of Cash Receipts and Payments of the Grant has been prepared on the cash basis.On this basis Funds are recognized when received rather than when earned, and Expendituresare recognized when paid rather than when incurred.

4. Cash Receipts as at 6/1 /2016:

This item consists of transfer from IBRD to the Designated Account at Central Bank of Jordanas the following:

Date of transfer US3/12/2012 80,000.004/3/2015 60,054.10

5. Direct PaymentsApplication Number Date Transfer Amount US$ Beneficiary

04 13/10/2015 46,007.10 Investment in Knowledge05 28/12/2015 61,342.80 Investment in Knowledge

a) Below are the application withdrawal submitted the Ministry of Planning and InternationalCorporation to the Word Bank during the period from September 6 ,2012 - January 6,2016, andcash received from the Word Bank:

Application Number Application Date Application Amount US$ Amount Received Transfer Date0001 03/12/2012 80,000.00 80,000.00 3/12/20120002 03/03/2015 60,054.10 60,054.10 04/03/2015

b) Designated Account as at 06/01/2016

.Balance as ofName of bank Currency Acc. Number Descrintion Jan 6 s01

Jan 6. 2016

Central Bank of Jordan US$ 3185/3660/1 Current Account 000.00

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ACC - Case Management Improvement Project

The Project established and maintained a designated deposit account at the Central Bank ofJordan in United States Dollars (US$) for the amounts transferred from the International Bankfor Reconstruction and Development.

Designated Account:Description US$Opening Balance as of 1/1/2015 20,960.90Add:Cash Receipts 60,054.10Present outstanding amount advanced to DesignatedAccount 81,015.00Designated Account closing balance as of 000.0006/01/2016Add:Amount of eligible expenditures paid during the 81,01500period Bank ChargesTotal advances accounted for 000.00

6. Re- allocation of Funds:

IDF Gran( Initial) IDF Grant (Revised)Expenditure CategoryUSU$ US$ US$Consultants/ Travel/ Per Diem 205,000 183,357

Training 12,500 18,045IT Equipment/ Supplies/ Materials 30,000 46,045

TOTAL 247,500 247,447

7. Surplus

This item amounted of US$ (000.00) represents the difference between the total receipts andtotal cash payments during the Period from September 6 ,2012 - January 6, 2016 , in the maintime this amount represents the actual bank balance as at Jan 6,2016 as shown in the Bankstatement (Note 5).

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Table of Contents

Pag~e

Independent Auditor's (Audit Bureau) Report 1-2

Statement of Cash Receipts and Payments 3

Statement of Uses of Funds by Category 4

List of contracts 5

Notes to Financial Statements 6-8

Management Letter

Messer's Anti-Corruption Commission (ACC)

Jordan ACC- Case Management Improvement Project Grant No. (TFO12311)

Amman- Jordan

We have made the final audit for Jordan ACC- Case Management improvement Project GrantNo. (TF012311) for the Period from January 1, 2015 - January 6, 2016.

The management of Anti-Corruption Commission is responsible for establishing andmaintaining an internal control. In fulfilling this responsibility, estimates and judgments bymanagement are required to assess the expected benefits and related costs of internal controlpolicies and procedures. The objectives of an internal control are to provide management withreasonable assurance that the assets are safeguards against loss from unauthorized use ordisposition and those transactions are executed in accordance with management'sauthorization and recorded properly to permit the preparation of the financial statement inaccordance with international financial reporting standards.

In planning and performing our audit of the project, we considered its internal accountingcontrols structure in order to determine our auditing procedures, adequate controls and propersupporting documentation have been maintained. We did not identify any deficiencies ininternal control that we consider to be material weaknesses.

Prof. Dr. e 1 - Kharabsheh

President of th Audit Bureau April 25 ,2016