CoA will be clarified and PAP As per dates Accounting documented in the Program set in DLIs Chart of accounts need to be harmonized Operating Manual and and PAP and clarified Training will be conducted DLI IBEX, computerized accounting system The program includes utilization need follow up measures to use IBEX and all cities will use IBEX and training will be conducted on IBEX/IT Staff turnover is an issue at all levels PAP The Program will allocate adequate financial management staffing at MoFED, MUDHCo and ULGs to perform the program duties. The total FM staff database will be submitted in the first six months of effectiveness and 75 percent of vacant professional positions will be filled with in two years. Inspection Directorate at MoFED PAP As per dates Internal Control in coordination with all entities set in DLIs Internal audit is weak at all levels and will conduct audits once per year and PAP controls in place but need strengthening The Program includes requirements to address DLI 2/3 internal audit and internal control challenges/ concerns at ULGs Disbursement will happen twice a DLI As per dates Treasury management and Funds year to ensure that regular flow of set in DLIs Flow - funds happens and that and PAP Delays in liquidating advances disbursements are linked to the PAP emanating from project implementation achievement of DLIs. issues and thus lead to delay in the Review of semiannual reports to utilization of funds identify poor implementation and budget utilization FA Reconciliation of fund disbursed (Financing to the Program with the agreement) expenditure will be conducted at the end Training will be conducted in PAP As per dates Program Financial Reporting report preparation set in DLIs Delay in Report could exist as a result of and PAP the level of decentralization
Accounting Chart of accounts need to be harmonized and clarified IBEX, computerized accounting system utilization need follow up Staff turnover is an issue at all levels CoA will be clarified and documented in the Program Operating Manual and Training will be conducted The program includes measures to use IBEX and all cities will use IBEX and training will be conducted on IBEX/IT The Program will allocate adequate financial management staffing at MoFED, MUDHCo and ULGs to perform the program duties. The total FM staff database will be submitted in the first six months of effectiveness and 75 percent of vacant professional positions will be filled with in two years. PAP DLI PAP As per dates set in DLIs and PAP Internal Control Internal audit is weak at all levels and controls in place but need strengthening Inspection Directorate at MoFED in coordination with all entities will conduct audits once per year The Program includes requirements to address internal audit and internal control challenges/ concerns at ULGs PAP DLI 2/3 As per dates set in DLIs and PAP Treasury management and Funds Flow - Delays in liquidating advances emanating from project implementation issues and thus lead to delay in the utilization of funds Disbursement will happen twice a year to ensure that regular flow of funds happens and that disbursements are linked to the achievement of DLIs. Review of semiannual reports to identify poor implementation and budget utilization Reconciliation of fund disbursed to the Program with the expenditure will be conducted at the end DLI PAP FA (Financing agreement) As per dates set in DLIs and PAP Program Financial Reporting Delay in Report could exist as a result of the level of decentralization Training will be conducted in report preparation PAP As per dates set in DLIs and PAP
893280WP0P13350nal00March018002014.docx