UNITED NATIONS OFFICE FOR PROJECT SERVICES (UNOPS) FINANCIAL AUDIT REPORT

Transcription

1 UNITED NATIONS OFFICE FOR PROJECT SERVICES (UNOPS) FINANCIAL AUDIT REPORT 1 OCTOBER 2013 PROJECT NAME: PROJECT NUMBER: COUNTRY: AUDITOR: PROJET DE REHABILITATION DU SECTEUR AGRICOLE ET RURAL AU KATANGA ET AU KASAÏ OCCIDENTAL (PRESAR) DEMOCRATIC REPUBLIC OF CONGO MOORE STEPHENS LLP PERIOD SUBJECT TO AUDIT: 1 JANUARY 2012 TO 30 APRIL 2013

2 Contents 1. Financial Audit Report Audit opinion on the project financial statement Project financial statement Audit opinion on the statement of non-expendable property Statement of non-expendable property Responsibility statement by management... 5 Annex I Project financial statement Annex II Statement of non-expendable property Annex III Statement of management responsibility 2

3 1. FINANCIAL AUDIT REPORT Country Director UNOPS Democratic Republic of Congo Operations Centre Kinshasa Democratic Republic of Congo 1.1. AUDIT OPINION ON THE PROJECT FINANCIAL STATEMENT Report of the Independent Auditors to UNOPS Democratic Republic of Congo Operations Centre We have audited the accompanying project financial statement for the project Réhabilitation des infrastructures rurales au Katanga et au Kasaï Occidental (Atlas ID ) of UNOPS for the period from 1 January 2012 until 30 April Management responsibility for the financial statement Management is responsible for the preparation and fair presentation of the financial statement in accordance with International Public Sector Accounting Standards, and for such internal control as management determines is necessary to enable the preparation of a financial statement that is free from material misstatement, whether due to fraud or error. Auditor s responsibility Our responsibility is to express an opinion on the financial statement based upon the results of our audit. We conducted our audit in accordance with the International Standards on Auditing. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statement is free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statement. The procedures selected depend on the auditor s judgment, including the assessment of the risks of material misstatement of the financial statement, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity s preparation of a financial statement that gives a true and fair view in order to design audit procedures that are appropriate in the circumstances. 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 overall presentation of the financial statement. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Unqualified opinion In our opinion the financial statement gives a true and fair view of the income and expenditures of the project Réhabilitation des infrastructures rurales au Katanga et au Kasaï Occidental (Atlas ID ) of UNOPS for the period from 1 January 2012 until 30 April 2013 in accordance with International Public Sector Accounting Standards. Emphasis of matter Without qualifying our opinion, we have raised nine internal control audit findings, detailed in the accompanying internal audit report, which represent important control weaknesses, instances of noncompliance or other significant matters which we came across during the conduct of our audit work. These internal control audit findings are not considered material in the context of our audit. 3

4 Project financial statement This is attached as Annex I to this report AUDIT OPINION ON THE STATEMENT OF NON-EXPENDABLE PROPERTY Report of the Independent Auditors To UNOPS Democratic Republic of Congo Operations Centre We have audited the accompanying statement of non-expendable property of the project Réhabilitation des infrastructures rurales au Katanga et au Kasaï Occidental (Atlas ID ) of UNOPS as at 30 April Unqualified opinion In our opinion, the statement of non-expendable property presents fairly, in all material respects, the status of the non-expendable property of the project Réhabilitation des infrastructures rurales au Katanga et au Kasaï Occidental (Atlas ID ) of UNOPS as at 30 April 2013 in conformity with the terms of the project agreements. Emphasis of matter Without qualifying our opinion, we draw your attention to internal control audit findings numbered 6 to 9, detailed in the accompanying internal audit report, which represent important control weaknesses in respect of non-expendable property. These internal control audit findings are not considered material in the context of our audit Statement of non-expendable property This is attached as Annex II to this report. Mark Henderson Partner 1 October 2013 Moore Stephens LLP 150 Aldersgate Street London EC1A 4AB 4

5 1.3. RESPONSIBILITY STATEMENT BY MANAGEMENT This is attached as Annex III to this report. 5

6 Annex I Project financial statement Description Budget Réalisations Ecart RESSOURCES Antérieures Total Taux de réalisation USD USD USD USD USD USD % Subvention BAD ,92% Intérêt reçus Contribution Gouvernement Congolais ,00% Intérêt reçus Total Ressources EMPLOIS Appui à la gestion ,49% Gestion et fonctionnement ,93% Etudes, Formations et travaux ,48% Travaux (Contribution du Gouvernement) ,33% Total emplois ,08% Fonds disponibles au 30 avril L audit des états financiers porte sur la période allant du 1 er janvier 2012 au 30 avril 2013

7 Rapport financier du projet ACTIVITE 1: APPUI A LA GESTION Les dépenses relatives à l appui à la gestion concernent les charges du personnel du bureau de coordination de l UNOPS à Kinshasa. A/C Description Budget Réalisations Ecart Taux de réalisation Antérieures Total USD USD USD USD USD USD % Salary staff-np staff % Salary & post adjust. costs IP staff % International consultants % Coût salarial local % Travel % Charges Courrier % Facilities and administration % %

8 ACTIVITY 2: GESTION ET FONCTIONNEMENT Les dépenses de fonctionnement concernent les rémunérations du Conseiller Technique Principal et des agents basés à Lubumbashi et à Kananga ainsi que les dépenses de fonctionnement. A/C Description Budget Réalisations Ecart Antérieures Total Taux de réalisation USD USD USD USD USD USD % Coût salarial staf internat FT Staff Mgmt Costs - IP Staff ALD employee costs % Consultant international Consultant national Contractual services- Individual % Travel % Contractual services companies Equipment and Furniture % Materials & Goods Comminication and audio-visual equipment % Fournitures Consommables informatiques Rental and maintenance-premises % Premises Alternations Carburant & entretien matériel Audit Fees % Audiovisuel, product imprimés Contribution UN % Miscellaneous Expenses % Avances sur dépenses Other L.T.S.H Facilities and administration % Total

9 ACTIVITE 3 : ETUDES, FORMATIONS ET TRAVAUX Il s agit des dépenses engagées en faveur des entrepreneurs travaillant dans la réhabilitation des pistes, la construction des ouvrages d art et l aménagement des sources d eau dans les provinces de Katanga et du Kasaï Occidental ainsi que les dépenses d achat des matériels et fournitures de réhabilitation. A/C Description Budget Réalisations Ecart Antérieures Total Taux de réalisation USD USD USD USD USD USD % Local Consult.-Sht Term-Tech Travel Contractual servicescompanies % Equipment and Furniture % Premises Alternations Miscellenous Expenses Training, Worshops and confer Facilities and administration % Total ACTIVITE 4: TRAVAUX Il s agit des travaux de construction financés par les fonds du gouvernement congolais A/C Description Budget Réalisations Ecart Antérieures Total Taux de réalisation USD USD USD USD USD USD % International Consultants Contractual Services- Indivi Travel Contractual Services- Companies % Premises Alternations Miscellaneous Expenses Facilities & Administration % Total

10 Annex II Statement of non-expendable property

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