Within the framework of PRODEL, the internal auditor is responsible, among other things, for :
- ensuring the exhaustive implementation of the Procedures Manual applicable within the National Coordination Unit of the Project and the RCUs;
- developing a comprehensive program on internal audit applications;
- monitoring the budgets and categories of goods and services that comply with the Credit and Loan Agreements;
- promoting actions to improve efficiency and profitability in all components of the Project;
- preparing external audits as an interface;
- ensuring that all Project resources are used in accordance with the provisions of the Credit Agreement, with due regard to economy and efficiency, and only for the purposes for which they were provided.
- ensuring that funds in the designated account are spent for the purpose for which they were disbursed and that supporting documents have been properly maintained.
- ensuring that the goods and services financed are obtained in accordance with procurement procedures, the provisions of the Credit Agreement and of Procurement and Consultant Selection Guidelines;
- Ensuring that disbursement requests submitted to the Bank for financing are authorized, well registered, backed by supporting documents and eligible as per the Credit Agreement, applicable;
- ensuring consistency between physical activities and financial disbursements;
- Ensuring that all legal and tax provisions are complied with, including the tax exemptions, taxess and customs duties applicable to the Project, the tax treatment applicable to the salaries paid to consultants and employees of the Project.
The internal audit is conducted in accordance with International Standards on Internal Audit of the Institute of Internal Auditors and includes all verifications and controls that the auditor considers necessary in this circumstance. The examination will include all tests, confirmations, observations and verifications deemed useful by the auditor.
At the end of each quarter, the Internal Auditor shall produce and submit to the National Coordinator for consideration a report on the status of the Project in the aspects listed above.
An annual internal audit report is also produced in the same format and sent to the Steering Committee.
The objective of the financial and accounting audit is to enable the auditor to express his professional opinion on the financial situation of the Project at the end of each fiscal year. The objective is to ensure that the resources made available to the Project are used for the purposes for which they were granted. This is in order to achieve the development objective of the Project.
The auditors also express separate opinions on the expenditure statements (certified statements on expenditure), designated accounts and the Project accounts for funds received and expenditure incurred during the financial years ended on the same dates, on the one hand, and the physical implementation status of the various programmed activities, on the other hand.
When carrying out audits, the auditors shall ensure that all resources have been used in accordance with the provisions of the financing agreement, with due regard for economy and efficiency, and that activities have been carried out in accordance with the pre-established programme. The auditors will also assess the relevance and monitor the internal control system put in place as well as monitor the evaluation system of the project.