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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
Promoting Accountability of Public Resources
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.
Promoting Accountability of Public Resources
Management Letter On the Audit of thePublic Sector Modernization ProjectFor the period July 1, 2016 to June 30 2017
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
Management Letter On the Audit of thePublic Sector Modernization ProjectFor the period July 1, 2016 to June 30 2017
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
Management Letter On the Audit of thePublic Sector Modernization ProjectFor the period July 1, 2016 to June 30 2017
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.
Promoting Accountability of Pubic Resources
Management Letter On the Audit of thePublic Sector Modernization ProjectFor the period July 1, 2016 to June 30 2017
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
Promoting Accountability of Public Resources
Management Letter On the Audit of thePublic Sector Modernization ProjectFor the period July 1, 2016 to June 30 2017
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
Promoting Accountability of Pubic Resources
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.
Promoting Accountability of Public Resources
Management Letter On the Audit of thePublic Sector Modernization ProjectFor the period July 1, 2016 to June 30 2017
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.
Auditor General's Position2.2.5.8 We acknowledge Management's acceptance of our finding. Going forward, the PSMP
Management should ensure that participating Ministries implement the approved pay grades.
Promoting Accountability of Public Resources -
Management Letter On the Audit of thePublic Sector Modernization ProjectFor the period July 1, 2016 to June 30 2017
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.
Promoting Accountability of Public Resources
Management Letter On the Audit of thePublic Sector Modernization ProjectFor the period July 1, 2016 to June 30 2017
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.
Auditor General's Position2.2.6.6 We acknowledge Management's acceptance of our finding. Going forward, the PSMP
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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