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KHADREP DIR: Background and Methodology

KHADREP DIR: Background and Methodology. Genesis of DIR: a) Previous reviews: EMU (2003) and Deloitte (2005) b) Project included in DIR as joint decision CMU-INT: design applied in various Regions Approach – Review of a) Grants b) Internal Procurement c) Financial Management.

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KHADREP DIR: Background and Methodology

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  1. KHADREP DIR: Background and Methodology • Genesis of DIR: a) Previous reviews: EMU (2003) and Deloitte (2005) b) Project included in DIR as joint decision CMU-INT: design applied in various Regions • Approach – Review of a) Grants b) Internal Procurement c) Financial Management

  2. KHADREP DIR Findings 1. Grants • List of activities provided by NACC; selection of activities to review – criteria • Interviews of implementing NGOs • Field visits and implementation Findings • Inadequate record keeping • Vast majority of activities with indicators of f/c/c • Evidence of fraud and corruption (duplicate/inflated claims, payment of bribes, unaccounted funds, etc.) • Circumvention of rules and procedures for award

  3. KHADREP DIR Findings 2. NACC’s internal procurement • Vast majority of activities with indicators of: a. collusion amongst bidders b. Biased/inconsistent bid evaluation c. Fraudulent misrepresentation by bidders

  4. KHADREP DIR Findings 3. Financial Management • Weaknesses identified: a. internal controls: bypassing internal controls, lack of clear separation of duties, missing internal audit function (despite provisions in DCA); b. accounting/audit procedures: outdated accounting system, lack of formal budget process, missing audit management letters; c. staff capacity: no capacity to review and audit financial returns submitted by CACCs and missing follow-up. • Review of selected transactions: irregularities found

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