UNITED NATIONS OFFICE FOR PROJECT SERVICES (UNOPS) FINANCIAL AUDIT REPORT 1 OCTOBER 2013 PROJECT NAME: PROJECT NUMBER: 00063004 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
Contents 1. Financial Audit Report... 3 1.1. Audit opinion on the project financial statement... 3 1.1.1. Project financial statement... 4 1.2. Audit opinion on the statement of non-expendable property... 4 1.2.1. Statement of non-expendable property... 4 1.3. Responsibility statement by management... 5 Annex I Project financial statement Annex II Statement of non-expendable property Annex III Statement of management responsibility 2
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 00063004) of UNOPS for the period from 1 January 2012 until 30 April 2013. 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 00063004) 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
1.1.1. Project financial statement This is attached as Annex I to this report. 1.2. 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 00063004) of UNOPS as at 30 April 2013. 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 00063004) 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. 1.2.1. 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
1.3. RESPONSIBILITY STATEMENT BY MANAGEMENT This is attached as Annex III to this report. 5
Annex I Project financial statement Description Budget Réalisations Ecart RESSOURCES 2009-2012 Antérieures 2012 2013 Total Taux de réalisation USD USD USD USD USD USD % Subvention BAD 10 414 812 8 363 192 1 469 927 573 402 10 406 521 8 291 99,92% Intérêt reçus - 28 651 2 035 0 30 686 - Contribution Gouvernement Congolais 538 000 538 000 0 0 538 000 0 100,00% Intérêt reçus - 1 137 0 0 1 137 Total Ressources 10 952 812 8 930 980 1 471 962 573 402 10 976 344 EMPLOIS Appui à la gestion 238 680 215 993 0 0 215 993 90,49% Gestion et fonctionnement 3 702 780 2 941 800 543 559 66 863 3 552 222 95,93% Etudes, Formations et travaux 6 473 352 5 001 499 1 212 835 225 094 6 439 428 99,48% Travaux (Contribution du Gouvernement) 538 000 484 096 54 182-3 903 534 375 99,33% Total emplois 10 952 812 8 643 388 1 810 576 288 054 10 742 018 98,08% Fonds disponibles au 30 avril 2013-287 591-338 614 285 348 234 326 L audit des états financiers porte sur la période allant du 1 er janvier 2012 au 30 avril 2013
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 2012 2013 Total USD USD USD USD USD USD % 61100 Salary staff-np staff 42 000 37 000 0 0 37 000 5 000 88% 61300 71200 Salary & post adjust. costs IP staff 135 000 117 313 0 0 117 313 17 687 87% International consultants 36 000 36 000 0 0 36 000 0 100% 71400 Coût salarial local 0 0 0 0 0 0 0% 71600 Travel 8 000 8 000 0 0 8 000 0 100% 72400 Charges Courrier 0 0 0 0 0 0 0% 75100 Facilities and administration 17 680 17 680 0 0 17 680 0 100% 238 680 216 293 0 0 215 993 22 687 90%
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 61300 64300 Antérieures 2012 2013 Total Taux de réalisation USD USD USD USD USD USD % Coût salarial staf internat FT 0 0 0 Staff Mgmt Costs - IP Staff 0 0 0 71100 ALD employee costs 720 000 486 649 158 365 44 475 689 488 30 512 96% 71200 Consultant international 0 0 0 71300 Consultant national 0 0 0 71400 Contractual services- Individual 1 288 800 1 019 452 268 278-1 309 1 286 421 2 379 100% 71600 Travel 148 000 146 231 1 743 0 147 974 26 100% 72100 72200 Contractual services companies 0 0 0 0 Equipment and Furniture 521 700 520 366 1 334 521 700 0 100% 72300 Materials & Goods 0 0 0 72400 Comminication and audio-visual equipment 108 000 108 000-14 732 14 732 108 000 0 100% 72500 Fournitures 0 0 0 0 72800 73100 Consommables informatiques 0 0 0 Rental and maintenance-premises 192 000 132 768 67 749-8 564 191 953 47 100% 73200 Premises Alternations 0 0 0 0 73400 Carburant & entretien matériel 0 0 0 74100 Audit Fees 150 000 34 700 2 500 17 350 54 550 95 450 36% 74200 Audiovisuel, product imprimés 0 0 0 74300 Contribution UN 80 000 54 936 18 036 72 972 7 028 91% 74500 Miscellaneous Expenses 220 000 218 297 24 179 218 500 1 500 99% 74600 Avances sur dépenses 0 0 0 74725 Other L.T.S.H 0 0 0 75100 Facilities and administration 274 280 220 401 40 264 0 260 665 13 615 95% Total 3 702 780 2 941 801 543 559 66 863 3 629 588 150 558
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 71300 Antérieures 2012 2013 Total Taux de réalisation USD USD USD USD USD USD % Local Consult.-Sht Term-Tech 0 0 0 71600 Travel 0 0 0 0 72100 72200 Contractual servicescompanies 5 773 844 4 430 734 1 115 389 224 614 5770738 3107 100% Equipment and Furniture 220 000 205 141 7 606 480 213227 6773 97% 73200 Premises Alternations 0 0 0 0 74500 Miscellenous Expenses 0 0 0 75700 75100 Training, Worshops and confer 0 0 0 0 Facilities and administration 479 508 365 624 89 840 0 455 464 24 044 95% Total 6 473 352 5 001 499 1 212 835 225 094 6 355 041 118 311 ACTIVITE 4: TRAVAUX Il s agit des travaux de construction financés par les fonds du gouvernement congolais A/C Description Budget Réalisations Ecart 71200 71400 Antérieures 2012 2013 Total Taux de réalisation USD USD USD USD USD USD % International Consultants 0 0 0 Contractual Services- Indivi 0 0 0 71600 Travel 0 0 0 72100 Contractual Services- Companies 494 960 448 237 50 169-3 903 494503 457 100% 73200 Premises Alternations 0 0 0 74500 75100 Miscellaneous Expenses 0 0 0 Facilities & Administration 43 040 35 859 4 013 0 39872 3168 93% Total 538 000 484 096 54 182-3 903 534 375 3625
Annex II Statement of non-expendable property