NATIONAL AUDIT OFFICE

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1 Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized NATONAL AUDT OFFCE STRENGTHENNG OF THE PUBLC ACCOUNTS AND PUBLC ENTERPERSES COMMTTEES OF THE NATONAL ASSEMBLY (PAC/PEC) PROJECT AUDT REPORT FOR THE PEROD 1 FEBRUARY 2014 TO 31 JANUARY 2015 Public Disclosure Authorized JULY 2015

2 Table of Contents 1.0 ntroduction Background Scope of Audit Audit Objectives Status of Funds Audit Opinion Review of Project Progress General Review of Project nternal Control... 9

3 1.0 ntroduction With reference to your letter referenced ME TEMP/01/(40), dated 8 October 2014, We conducted the audit of Strengthening of Public Accounts & Public Enterprises Committee for the year ended 31 January Background The nternational Bank for Reconstruction and Development ("World Bank") has approved a grant to the tune of $609, to the National Assembly of The Gambia's Public Account and Public Enterprises Committee in the year The aim of the support is to strengthen the institutional capacities of the committee is the areas of Public Financial Management (PFM) in the country's drive to building a consolidated and robust economic and budget management system. The project seeks to complement the Government of the Gambia's "Public Financial Management Comprehensive Reform Strategy" ( ) designed to strengthen the oversight role of the legislature as well as support the National Assembly's 'Strategic and nvestment Plan' ( ). The Project entails the three components; i. Strengthen the nstitutional and Technical Capacity of PACPEC. This component aims to enhance the knowledge and competence base of legislators in terms of understanding of inherent issues and mechanisms of public expenditure accountability of both of ex-ante and ex-paste issues relating to performance and budgetary appropriation process respectively especially for those with limited understanding of financial management issues. t also encompasses establishment of support channel from individuals with the requisite technical base capable of giving appropriate support and guidance. t focuses on three key activities of (i) Development of a handbook and reference manual on budget process, public accounts policies and review procedures; (ii) Provision of continuous specialised training and technical guidance for staff and members of PAC/PEC; (iii) Collaboration with other Parliamentary oversight bodies in the sub region for establishing mutually beneficial exchange and training programs. ii. Enhancing Public Access to PACPEC Oversight Work This component deals with the development of a mechanism for making available to the general public the works of the PAC/PEC as well as other outputs of its works. This will include approaches such as sensitisations on public accountability issues, public hearings of audit findings as well as other means which seeks to ensure that the general public is kept informed.

4 To this end the activities such as revamping of the Assembly's website with special focus on the PAC/PEC activities. iii. Annual Audit Component This will cover cost of annual audit of the Project's three year lifespan of the Project activities. The audit, as approved by the World Bank, will be conducted by the National Audit Office or its appointee in accordance with the ToR of the Bank. 3.0 Scope of Audit The audit was conducted in accordance with nternational Standards of Supreme Audit nstitutions (SSAis) as well as the Government of the Gambia's Financial nstructions for the mplementation of the Budget Management and Accountability Act (F). The audit accordingly included such tests of accounting records, internal controls and other procedures as were considered necessary for the due performance of this audit. The audit was limited to the funds disbursed to the Project by the nternational Bank for Reconstruction and Development (World Bank). Our audit focused on the activities for the period 1 February 2014 to 31 January Audit Objectives The objectives of the audit are to ascertain that: All funds have been used in accordance with the conditions of the financing agreement with due regards to economy and efficiency Goods and services financed have been procured in accordance with the financing agreement and in accordance with the bank's procedures Appropriate supporting documents, records and books of account relating to all the project activities have been kept. Clear links exist between the books of account anf the financial statements 5.0 Status of Funds According to the Request for Financing Document presented to us for audit, the total grant approved for the programme is $704, but the available component is restricted to $609,650 covering three years from February 2014 to January The current status of the funds is illustrated below: Total Request: Total Disbursement Total Expenditure (for the period) Balance as per bank statement Total Undisbursed $191, $102, $89, $609, $418,050.00

5 6.0 Audit Opinion Certification of Statement of Expenditure We have audited the accompanying Statement of Expenditure of the Project Strengthening of PAC/PEC. Management is responsible for the preparation of the statement and for such internal control as management determines is necessary to enable the preparation of a statement that is free from material misstatement, whether due to fraud or error. Our responsibility is to express an opinion on the statement based on our audit. We conducted our audit in accordance with nternational Standards on Auditing (SA). Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the statement. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the statement, whether due to fraud or error. n making those risk assessments, the auditor considers internal control relevant to the project's preparation of the statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the project's internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the presentation of the statement. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. n our opinion, the statement of expenditure, presents fairly, in all material respects the expenditure of $ 102, incurred by the project for the period 1 February 2014 to 31 January 2015.

6 Certification for Statement of Assets We have audited the accompanying Statement of Assets for the 1 February 2014 to 31 January The statement is the responsibility of the management of the project. Our responsibility is to express an opinion on the statement based on our audit. We conducted our audit in accordance with nternational Standards of Auditing. These standards require that we plan and perform our audit to obtain reasonable assurance on whether the statement is free from material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the statement. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the statement. We believe our audit provides a reasonable basis for our opinion. n our opinion, the statement of assets and equipment presents fairly, in all material respects the expenditure of $28, incurred for assets and equipment held by the project as at 31 January ll. Certification of Statement of Cash Position We have audited the accompanying statement of cash of the project as at 31 January Management is responsible for the preparation of the statement for project and for such internal control as management determines is necessary to enable the preparation of a schedule that is free from material misstatement, whether due to fraud or error. Our responsibility is to express an opinion on the statement based on our audit. We conducted our audit in accordance with nternational Standards of Supreme Audit nstitutions (SSA). Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the statement is free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the statement. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the statement, whether due to fraud or error. n making those risk assessments, the auditor considers internal control relevant to the project's preparation of the statement in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the project's internal control. An audit also includes evaluating the appropriateness

7 of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the presentation of the statement. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. n our opinion, the attached Statement of cash position presents fairly, in all material respects bank balance amounting to $89, as at 31 January Auditor's Name: National Audit Office (The Gam~Wa}.... ' ~. ' Auditor's Address: ndependence Drive, Banjul

8 7.0 Review of Project Progress As per the progress report we reviewed, the following activities have been implemented so far. t is worth noting that this excludes the first quarter of 2015, one month of which fall within the audit scope, as this have not been finalised and presented to us for review at the time of writing this audit report. 2N QUARTER 2014 Project Component & Activity Output ndicator Cost US$ Activity: 1.4 Goods procured 10 Laptops, 3 28, Strengthening due diligence and Desktops, 1 heavy duty oversight on projects and programs at. copier & 1 projector field level procured Activity: 2.1 Sensitisation 300 participants 4, Quarterly interactive with the media. workshop sensitised CSOs and the general public on public conducted accountability Sub Total 33, R 0 QUARTER 2014 Activity: 1.2 Trained on One person trained on 16, legislative legislative drafting Specialized training & technical drafting guidance for staff & members of PAC/PEC Activity: 1.3 Exposure to Five PAC/PEC member 24, regional & one committee clerk Networking/ collaboration with other practises in trained oversight bodies via participation in parliamentary regional oversight events. oversight Activity: 1.4 Strengthening due Goods procured 13 Antivirus procured diligence & oversight on projects & for ten (10) & three (3) pjograms at field level desktops computers Sub Total 41, TH QUARTER 2014 Activity 1.4 Strengthening due Procurement of One (1) minivan 27, diligence & oversight on projects & one (1) mini van procured programs at field level Sub Total 27, Grand Total 102,056.16

9 8.0 General Review of Project nternal Control We noted that the accounting records were maintained in accordance with the Financial nstructions and conditions of the financing agreement with due attention to economy and efficiency.

10 NCOME AND EXPENDTURE STATEMENT NCOME Transfers $USD 191, Total ncome 1191, EXPENDTURE Goods/Services Training 68, , Total Expenditure 1102,061.16] Difference 89,538.84

11 Project STRENGTHENNG OF PACLPEC PROJECT ASSET REGSTER No. TEM SERAl No. REFERENCE COST CONDTON locaton ($) 1. ' Canon Heavy duty FWG WB/PACPEC/PhC1 7, Good Printing Department Photocopier 2. Canon Office Photocopier NZS24251 WB/PACPEC/PhC2 1, Good j Committee Secretariat 3. HP Laserjet Colour Printer CN39F121FT WB/PACPEC/PR1 1, Good j i i Coordinator 4. HD Projector, QSV1308 WB/PACPEC/Proj1 : 2, Good Project Coordinator i 5. Dell Desktop Computer. FVQ7GY1 WB/PACPEC/DskC1 : 1, Good Project Coordinator 6. Dell Desktop Computer 1XX7GY1 WB/PACPEC/DskC2. 1, Good n Store 7. Dell Desktop Computer 65TQD02 WB/PACPEC/DskC3 1, Good Deputy Clerk Legislative Business 8. Dell Laptop 78QF502 WB/PACPEC/LAP1 1, Good --~-- --~- --~ ~ Hon. Speaker Chair- PAC/PEC -- t o 11-L~pt~-P ~ t HFQFso2 - t ws/pacpec/lap2--t'~25o.oo -~ Hon. Majority Leader 9. Good Vice Chair- PAC/PEC 10. loeiil~ptop t-h9wf502~-twb/pacpec/lap i-- Good ---~ Hon. Minority Leader PAC/PEC Member 1i~t Delll.;~~~---Mt\\\NG Ollii_:oFS02 WB/PACPEC/LAP Good Clerk of the National Assembly.<: ;\i1i7- : Dell Laotoof~ -A 114~502 WB/P~t15ocll~P.5it d,l2~00 ~Good Proje~(~ {,,,~

12 ~ l ::;:;:; ::~;::::~~:: 13. Dell Laptop 8C88502 Good l ~~ Mr. Marabi Hydara Committee Clerk 14. Dell Laptop MN82502 Good Mr. Sainey Konteh Committee Clerk 15. Dell Laptop H4KL502 WB/PACPEC/LAP Good ~ Mr. Modol.l sillah Committee Clerk Dell Laptop, 8MKT502 WB/PACPEC/LAP Good! Ms. Fatou Sanyang ' Committee Clerk 17. Dell Laptop 24JK502 WB/PACPEC/LAPlO. 1, Good Mr. Alieu Demba Audio Technician

OFFICE OF THE AUDITOR GENERAL

OFFICE OF THE AUDITOR GENERAL THE REPUBLIC OF UGANDA REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF NAMASALE TOWN COUNCIL AMOLATAR DISTRICT FOR THE YEAR ENDED 30 TH JUNE 2015 REPORT OF THE