Public Disclosure Authorized - World Bankdocuments.worldbank.org/curated/en/407901516893848719/pdf/Ma… · Recommendation 2.2.2.4 The PSMP Management should provide justification

Management Letter

On the Audit of the Public Sector Modernization Project Financial Statements

For the period July 1, 2016 to June 30 2017

Est. 97

Promoting Accountability of Public Resources

Yusador S. Gaye, CPA, CGMAAuditor General, R.L.

Monrovia, LiberiaDecember 2017

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Management Letter On the Audit of thePublic Sector Modemization ProjectFor the period July 1, 2016 to June 30 2017

TABLE OF CONTENTS

1 DETAILED FINDINGS AND RECOMMENDATIONS..................................................... 7

1.1 Financial Issues ............................................................................................ 7

1.1.1 Petty Cash ............................................................................................................ 7

1.1.2 Domestic Travels................................................................................................... 7

1.2 Internal ControlIssue ................................................................................... 8

1.2.1 Strategic Oversight Team Quarterly Progress Reports................................................ 8

1.2.2 Vehicle Policy ..........................................................................licy - ...-.................----- 9

1.2.3 Performance appraisal .......................................................................................... 10

1.2.4 Supplementary Payroll ......................................................................................... 11

1.2.5 Approved Pay Grade ........................................................................................... 12

1.2.6 Project Vehicle not Labeled and coded ................................................................... 13

APPENDIX ................................1..........,............................................................... 1


Management Letter On the Audit of thePublic Sector Modernization ProjectFor the penod July 1, 2016 to June 30 2017

ACRONYMS USEDAcronyrns/Abbreviations/Synbol Meaning

AFP Audit Focal Person

AG Auditor General

CGMA Certified Global Management Accountant

CPA Certified Public Accountant

CSA Civil Service AgencyDG Director General

DLIs Disbursement Linked indicators

E Executive

EEPs Expenditure Eligible ProgramsFS Financial Statements

GoL Government of Liberia

GC Governance Commission

LIPA Liberia Institute of Public Administration

IFR Interim Financial ReportsINTOSAI International Organization of Supreme Audit Institutions

IPSAS International Public Sector Accounting Standards

ISSAI International Standards of Supreme Audit Institutions

MIA Ministry of Internal Affairs

MoE Ministry of Education

MoH Ministry of Health

Mol Ministry of Justice

No. Number

N/A Not Applicable

P Professional

PCO Project Coordination Office

PFMU Public of Financial Management Unit

PIM Project Implementation Manual

POC Project Oversight Committee

PSMP Public Sector Modernization Project

QPR Quarterly Progress Report

Qty QuantitySOE Statement of Expenditures

TA Technical Assistance

TAS Technical Administrative Service

ToR Term of Reference

USD United States Dollars

Promoting AccountabIlity of Public Resources

Management Letter On the Audit of thePublic Sector Modernization ProjectFor the period July 1, 2016 to June 30 2017

December 30, 2017

Dr. Puchu Leona BernardDirector GeneralCivil Service AgencyCarey StreetMonrovia, Uberia

Dear Dr. Bernard:

Re: Management Letter on the audit of the Financial Statements of the Public Sector

Modernization Project (PSMP) for the Period July 1, 2016 to June 30, 2017

The Audit of the Financial Statements of the Public Sector Modernization Project (PSMP) for the period

July 1, 2016 to June 30, 2017 was commissioned by the Auditor-General (AG) under AG's mandate as

provided for in Section 2.1.3 of the GAC Act of 2014 as well as the Audit Engagement Terms of

Reference (ToR).

Introduction

The audit of the Public Sector Modernization Project (PSMP) for July 1, 2016 to June 30, 2017 has been

completed and the purpose of this letter is to bring to your attention the findings that were revealed

during the audit.

Audit Scope and MethodologyThe audit was conducted in accordance with International Standards of Supreme Audit Institutions

(ISSAIs). These standards require that we plan and perform the audit so as to obtain reasonable

assurance that, in all material respects, fair presentation is achieved in the PSMP's Financial Statement.

An audit includes:* Examination on a test basis of evidence supporting the amounts and disclosures in the financial

statements;

* Assessment of the accounting principles used and significant estimates made by management;

and

* Evaluation of the overall financial statement presentation.



The audit also include an examination, on a test basis, of evidence supporting compliance in all

material respects with the relevant laws and regulations which came to our attention and are applicable

to financial matters.

The matters mentioned in this letter are therefore those that were identified through tests considered

necessary for the purpose of the audit and it is possible that there might be other matters and/or

weaknesses that were not identified.

The financial statements, maintenance of effective control measures and compliance with laws and

regulations are the responsibility of the PSMP's Management. Our responsibility is to express our

opinion on these financial statements.

AppreciationWe would like to express our appreciation for the courtesy extended and assistance rendered by the

staff of the PSMP Project Management and other individuals who contributed to success of this Audit.

The audit findings which were identified during the course of the audit are included below.

Sincerely,

/Yusador S. Gaye, CPA, CGMAAuditor General, R.L.

Proting Accountabilty of Public Resources

Management Letter On the Audit of thePublic Sector Modemization ProjectFor the period July 1, 2016 to June 30 2017

1 PRIOR YEAR AUDIT MATTERS

NO Sources of the findings Particulars of Paragraph Prior year issues not

(Management Letter) Implemented1. Strategic Oversight Team Paragraph 1.2.1.2 The PSMP Management did not

Quarterly Progress Reports provide copies of the quarterlyProgress Reports of the ProjectOversight Committee.

2. Vehicle Policy Paragraph 1.2.2.2 The Project's vehicles were not"pooled" but were ratherassigned to heads ofdepartment/unit of the CivilService Agency. Only one of thevehicles was being used as autility vehicle.

Promoting Accountabihty of Pubic Resources


2 DETAILED FINDINGS AND RECOMMENDATIONS

2.1 Financial Issues

2.1.1 Domestic Travels

Observation2.1.1.1 Section 10.1of the Project Implementation Manual (PIM) of the PSMP states, "Subsistence

Allowance" the rate paid shall be the prevailing Government of Liberia rate over reasonable

costs, whichever is the higher.

2.1.1.2 During the conduct of the audit, it was observed that L$718,931.73 was expended on

domestic travels without adherence to the above provision of the PIM. See Annexure 1 for

detail.

Risk2.1.1.4 The authenticity of the amount expended for the travel cannot be ascertained in the absence

of a clear travel policy.

Recommendation2.1.1.5 The PSMP Management should provide reliance of the rate used for domestic Travels.

Management!s Response2.1.1.6 Domestic travels daily subsistence allowance (OSA) implemented by the project is cleared by

the T71 which is in line or compliance with the project objective. The Project Implementation

Manual (PIM) clearly indicate prevailing Government of Liberia rate over reasonable costs,

whichever is higher. These rates are forwarded by the project office to the TTL for their

record. However, in most cases, a No Objection is sought from the 771 for payment in this

category In the case of this transaction, a No Objection was provided. See attached.

Auditor General's Position2.1.1.7 The justification provided by the Management of the PSMP does not address the issue raised

by the GAC. Going forward, the Management of the PSMP should ensure that the Travel

Ordinance of Liberia is adopted as the basis for DSA for domestic travel in order to avoid

arbitrary payments.

Promoting Accountability of Pubic Resources


2.2 Internal Control Issue

2.2.1 Strategic Oversight Team Quarterly Progress Reports

Observation2.2.1.1 Section 114 of the Project Implementation Manual States that, "the Strategic Oversight Team

(SOT) will provide overall policy coordination with respect to implementation of the reform

program. The team will also review implementation bottlenecks and ensure alignment of

reforms with overall government program as outlined in the Agenda for Transformation. The

SOT will comprise Director General of the Civil Service Agency (Chair), Director General of

Liberia Institute of Public Administration (LIPA), and the Chairman of the Governance

Commission, the Minister of Finance, and the Ministers of the participating ministries with

Change Teams. The team will meet quarterly and submit progress report to the President and

participating development partners."

2.2.1.2 During the conduct of the audit, it was observed that the PSMP Management did not provide

evidence of the Strategic Oversight Team quarterly meeting minutes and copies of progress

report to the President and participating development partners.

Risk2.2.1.3 In the absence of the Strategic Oversight Team quarterly meeting minutes and copies of

progress report, the status of implementation of the project cannot be assured.

Recommendation2.2.1.4 The PSMP Management should provide justification as to why the Strategic Oversight Team

did not prepare the quarterly meeting minutes and copies of the progress reports submitted

to the President and participating development partners.

2.2.1.5 Going forward, the PSMP Management should ensure the Strategic Oversight Team prepare a

quarterly meeting minutes and submit copies of progress reports to the President of Liberia

and Liberia development partners.

Management's Response2.2.1.6 There has been lot of strategic meetings by the Project Team and other partners, like the

PFMU on financial matters, etc. Interim Financial Reports (IFRs) produced and submitted by

the joint efforts of PFMU and CSA are all progress reports submitted to the World Bank. We

take note of ensuring that the next meeting minutes will be recorded and stored for future

references.



Auditor General's Position2.2.1.7 The assertions made by the PSMP Management are not backed by any documentary

evidence. Section 5.0 Paragraph 2 of the Project Implementation Manual requires the

Strategic Oversight Team to meet quarterly and submit progress report to the President and

participating development partners. Going forward, the Strategic Oversight Team of the PSMP

Management should ensure that the provision of Section 5.0 Paragraph 2 of the Project

Implementation Manual is adhered to.

2.2.2 Vehicle Policy

Observation2.2.2.1 Section 7.7 Paragraph 1 of the Project Implementation Manual states" Vehicles procured

through the Project shall be used for official purposed only and shall be for official used by all

staff. Use of the official vehicles is not to be restricted to the heads of the department/unit,

such vehicles are to be "pooled" during office hours and used by employees as need arises.

The head of the department/unit may use the vehicle to drive to/from the office if it can be

safely parked at his/her residence, but does not have the use of the vehicle for any non-

official use.

2.2.2.2 During the conduct of the audit there was no evidence that the vehicles of the project were

"pooled". The vehicles were rather assigned to heads of department/unit of the Civil Service

Agency, Governance Commission and Liberia Institute of Public Administration.

Risk2.2.2.3 Failure to "pool" the Project's Vehicles is a violation of the Implementation Manual which

could undermine the achievement of the Project's Objectives.

Recommendation2.2.2.4 The PSMP Management should provide justification as to why Project's Vehicles were not

"pooled".

2.2.2.5 Going forward, the PSMP Management should ensure that there is a vehicle movement log to

monitor the project movements.

Management's Response2.2.2.6 The PSM Project structure and activites are approved by the World Bank in its Workplan and

Budget. The purchase of assets and their distribution is at the discretion of the

Ministry/Agency implementing the peoject; in this case the Civil Service Agency (CSA). As an

implementing ann, the CSA is to effectively assist the project implementation which was

agreed/approved by the World Bank. The vehicles set aside as utility are adequate to carry



out all adhoc and specialized activities for the project In addition, project vehicle(s) assigned

to all individuals are generally considered the project's assets and can be assigned to anyone

as the need arises. The collective sharing of the project's resouces have been one of the

greatest strength for the satifactory rating of the project by the just ended World Bank

Supervison Mission.

Auditor General's Position2.2.2.7 Section 7.7 Paragraph 1 of the Project Implementation Manual clearly explains how the

project's vehicles should be used. The assertions by the PSMP Management are not supported

by the Project Implementation Manual. Therefore, the PSMP Management should ensure that

the vehicles of the project are utilized based on the provision of Section 7.7 Paragraph 1 of

the Manual.

2.2.3 Performance appraisal

Observation2.2.3.1 Table 1.2 component two bullet one (1) of the Project Implementation Manual States that"

Participating ministries have completed one annual cycles of performance appraisal process

for P & E grade civil servents June 30, 2016 (DLI#3)".

2.2.3.2 During the conduct of the field verification in Grand Gedeh, Bong, Lofa, Buchanna and Bomi

County (ies), it was observed that out of the four (4) participating ministries in these counties,

namely, Ministry of Internal Affairs (MIA), Ministry of Health (MoH), Ministry of Education

(MoE) and Ministry of Justice (MoJ), only the MIA in Bomi County had completed the

performance appraisal process.

Risk2.2.3.3 The failure of the participating Ministries to complete the performance appraisal could

undermine the achievement of the project's objectives.

Recommendation2.2.3.4 The PSMP Management should provide justification for participating ministries not completing

one annual cycles of the performance appraisal process.

2.2.3.5 Going forward the PSMP Management should ensure that participating Ministries complete

the performance appraisal process.

Management's Response2.2.3.6 The Perfomance apprisal process at the various Ministries and agencies are ongoing but

there are a lot of challengences which we are currently working on with all the necessary


Management Letter On the Audit of thePublic Sector Modernization ProjectFor the penod July 1, 2016 to June 30 2017

stake holders in the various participating Ministries. We will ensure compliance and follow upwith all the participating Ministries in completing the annual performance appraisal for all

employees of the Ministries.

Auditor General's Position2.2.3.7 We acknowledge Management's acceptance of our finding. Going forward, the PSMP

Management should ensure that participating Ministries complete the annual performance

appraisal for all employees of the ministries.

2.2.4 Supplementary Payroll

Observation2.2.4.1 Table 1.2 component two bullet three (3) of the Project Implementation Manual States that

"None of the Participating ministries has supplementary payrolls by June 30, 2017 (DLI#8)".

2.2.4.2 During the conduct of the audit, it was observed that the Ministry of internal Affair (MIA) and

the Ministry of Education (MoE) were the only two participating ministries with supplementary

payrolls.

Risk2.2.4.3 The failure of the MoE and the MIA to regularize the supplementary payroll could undermine

the achievement of the project's objectives.

Recommendation2.2.4.4 The PSMP Management should provide justification why these two Ministries, MoE and the

MIA are still having supplementary payrolls.

Managements Response2.2.4.5 This process is face with a lot of challenges from the participating Ministries end in that the

National Budget has not been approved This has created a serious set back in implementing

the supplementary payroll for these participating Ministries The inavailibility of funds on the

part of the Government has been a huge challenge in the fund alloted from the national

budget We will ensure compliance when the National Budget is approved.

Auditor General's Position

2.2.4.6 We acknowledge Management's acceptance of our finding. Going forward, the PSMP

Management should ensure that participating Ministries regularize the supplementary payrolls

for these participating Ministries.



2.2.5 Approved Pay Grade

Observation2.2.5.1 Section 31 bullet 1-2, bullet 1 of the Project Implementation Manual States that "Participating

ministries have assigned at least 30% percent of P1-4 and E1-3 grade civil servants into

approved pay grades by June 30, 2016 (DLI#5)".

2.2.5.2 Bullet 2, of the Project Implementation Manual States that "Participating ministries have

assigned at least 30% percent of TAS1-3 grade civil servants into relevant pay grades by June

30, 2016 (DLI#6)".

2.2.5.3 During the conduct of the audit, it was observed that participating ministries have not

assigned the 30% percent approved pay grades for TAS1-3, P1-4 and E-1-P grade civil

servants as required.

Risk2.2.5.4 The failure of participating ministries to assign the 30% percent approved pay grades could

undermine the achievement of the project's objectives.

Recommendation2.2.5.5 The PSMP Management should provide justification as to why participating ministries have not

assigned at least 30% of TAS1-3 grade civil servants into relevant pay grades as at June 30,2016 (DLI#6)".

2.2.5.6 Additionally, the PSMP Management should provide justification as to why Participating

ministries have not assigned at least 30% percent of P1-4 and E1-3 grade civil servants into

approved pay grades by June 30, 2016 (DLI#5)".

Management's Response2.2.5.7 This is the same as above. Given the budgetary constraints faced by these participating

Ministries has rendered this process inpracticable at the moment We will ensure compliance

when the National Budget is approved.


Management should ensure that participating Ministries implement the approved pay grades.

Promoting Accountability of Public Resources -


2.2.6 Project Vehicle not Labeled and coded

Observation2.2.6.1 Regulation C.8. (4) (e) of the PFM Act of 2009 states that "in collaboration with the General

Services Agency compile and maintain assets register of the Government Agency as

determined by the Comptroller-General".

2.2.6.2 During the conduct of the audit, it was observed that one of the Project's vehicles assigned at

Uberia Institute of Public Administration (LIPA)/Project with plate Number RL 4110 was

operating without a label and a code which makes it difficult to authenticate if the vehicle is

owned by the PSMP. Additionally, the listing provided by the PSMP Management for its assets

had a plate number of RL 4704 whilst the vehicle currently has RL 4110 as the plate number.

See photo 1.

See Photo 1: Project vehicle not Label.

Risk2.2.6.3 In the absence of a label and code together with change in the plate number, the vehicle

could be susceptible to theft.

Recommendation2.2.6.4 The PSMP Management should provide justification for the above mentioned issues.



Management's Response2.26.5 The Management of PSMP took note of the issue raise by the auditor and will ensure

compliance in the coding of all asstes acquired by the Project going forward.


Management should ensure that the project vehicle be labeled and coded in compliance with

Regulation C.8. (4) (e) of the PFM Act of 2009.

PromotIng Accountability of Public Resources

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Public Disclosure Authorized - World Bankdocuments.worldbank.org/curated/en/407901516893848719/pdf/Ma… · Recommendation 2.2.2.4 The PSMP Management should provide justification