Management Letter On the Audit of the Public Sector Modernization Project Financial Statements For the period July 1, 2016 to June 30 2017 Promoting Accountability of Public Resources Yusador S. Gaye, CPA, CGMA Auditor General, R.L. Monrovia, Liberia December 2017 Management Letter C the Audit of the Public Sector ModernizaUon Project For tie period July 1, 2016 to June 30 2017 TABLE OF CONTENTS 1 DETAILED FINDINGS AND RECOMMENDATIONS..................................................... 7 1.1 Finandal Issues..............................................................-... ............. .. 7 1.1.1 Petty Cash............................................................................................................. 7 1.1.2 Domestic Travels.................................................................................................. 7 1.2 Internal Control Issue ................................................. -. . ...........s.. 8 1.2.1 Strategic Oversight Team Quarterly Progress Reports................................................. 8 1.2.2 Vehicle Policy.........................................................................................--............-.. 9 1.2.3 Performance appraisal ........................................................................................... 10 1.2.4 Supplementary Payroll ......................y...1............................................................... 11 1.2.5 Approved Pay Grade............................................................................................ 12 1.2.6 Project Vehicle not Labeled and coded .................................................................... 13 APPENDIX ..... n Accounta...i................................ . .eou e ............................ .......... .............. 2 1PromoUng Accountablity of Public Resources Management Letter On the Audit of the Public Sector Modemation Project For the period July 1, 2016 to June 30 2017 ACRONYMS USED AcrnymsiW t resto SyMbolHmln AFP Audit Focal Person AG Auditor General CGMA Certified Global Management Accountant CPA Certified Public Accountant CSA Civil Service Agency DG Director General DLIs Disbursement Linked indicators E Executive EEPs Expenditure Eligible Programs FS Financial Statements GoL Government of Liberia GC Governance Commission LIPA Liberia Institute of Public Administration IFR Interim Financial Reports INTOSAI 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 Mo3 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 Quantity SOE Statement of Expenditures TA Technical Assistance TAS Technical Administrative Service ToR Term of Reference USD United States Dollars 3 Promoting Accountability of Public Resources Management Letter On the Audit of the Public Sector Moderniation Project For the period July 1, 2016 to June 30 2017 December 30, 2017 Dr. Puchu Leona Bernard Director General Civil Service Agency Carey Street Monrovia, Liberia 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 Methodology The 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. 41 Promoting Account3bility of Public Resources K Management Letter On the Audit of the Public Sector Modernizaon Project For 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. Appreciation We 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, usador S. ye, CPA, CGMA Auditor General, R.L. 5j Promoting Accountability of Public Resources Management Letter On the Audit of the Public Sector Modernization Project For 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) Implemented 1. Strategic Oversight Team Paragraph 1.2.1.2 The PSMP Management did not Quarterly Progress Reports provide copies of the quarterly Progress Reports of the Project Oversight Committee. 2. Vehicle Policy Paragraph 1.2.2.2 The Project's vehicles were not "pooled" but were rather assigned to heads of department/unit of the Civil Service Agency. Only one of the vehicles was being used as a utility vehicle. 61 Promotng Accountabity of Public Resources Management Letter On the Audit of the Public Sector Moderniation Project For the period July 1, 2016 to June 30 2017 2 DETAILED FINDINGS AND RECOMMENDATIONS 2.1 Financial Issues 2.1.1 Domestic Travels Observation 2.1.1.1 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. Risk 2.1.1.4 The authenticity of the amount expended for the travel cannot be ascertained in the absence of a clear travel policy. Recommendation 2.1.1.5 The PSMP Management should provide reliance of the rate used for domestic Travels. Management's Response 2.1.1.6 DomestIc travels daily subsistence allowance (DSA) implemented by the project is cleared by the TTL which is in line or compliance with the project objective. The Project Implementation Manual (PIM) deafly indicate prevailing Government of Liberia rate over reasonable costs, whichever is higher. These rates are forwarded by the project offilce to the T7L for their record. However, in most cases, a No Objection is sought from the TTL for payment in this category In the case of this transaction, a No Objection was provided See attached Auditor General's Position 2.1.1.7 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. 7 1 Promoting Accountability of Public Resources Management Letter On the Audit of the Public Sector Modernization Project For the period July 1, 2016 to June 30 2017 2.2 Internal Control Issue 2.2.1 Strategic Oversight Team Quarterly Progress Reports Observation 2.2.1.1 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. Risk 2.2.1.3 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. Recommendation 2.2.1.4 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 Response 2.2.1.6 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 CS4 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. s Promoting Accountability of Public Resources Management Letter On the Audit of the Public Sector Moderniton Project For the period July 1, 2016 to June 30 2017 Auditor General's Position 2.2.1.7 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 Observation 2.2.2.1 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. Risk 2.2.2.3 Failure to "pool" the Project's Vehicles is a violation of the Implementation Manual which could undermine the achievement of the Project's Objectives. Recommendation 2.2.2.4 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 Response 2.22.6 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 peqject; in this case the Civil Service Agency (CS4). As an implementing arm, the CS4 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 9I ProUng Accountability of Public Resources Management Letter On the Audit of the Public Sector Modernization Project For the penod July 1, 2016 to June 30 2017 out all adhoc and specialized activites 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. 7he 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 Position 2.2.2.7 Section 7.7 Paragraph I 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 Observation 2.2.3.1 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. Risk 2.2.3.3 The failure of the participating Ministries to complete the performance appraisal could undermine the achievement of the project's objectives. Recommendation 2.2.3.4 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 Response 2.23.6 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 10 | Promotng Accountability of Public Resources Management Letter On the Audit of the Public Sector Modernmizadon Project For the period July 1, 2016 to June 30 2017 stake holders in the various participatng Ministies. We will ensure complance and follow up with all the participating Ministries in completing the annual performance appraisal for all employees of the Ministries. Auditor General's Position 2.2.3.7 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 Observation 2.2.4.1 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. Risk 2.2.4.3 The failure of the MoE and the MIA to regularize the supplementary payroll could undermine the achievement of the project's objectives. Recommendation 2.2.4.4 The PSMP Management should provide justification why these two Ministries, MoE and the MIA are still having supplementary payrolls. Management's Response 2.2.4.5 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. 1PrAomng Accountability of Public Resoutres Management Letter On the Audit of the Public Sector Modemization Project For the period July 1, 2016 to June 30 2017 2.2.5 Approved Pay Grade Observation 2.2.5.1 Section 31 bullet 1-2, bullet 1 of the Project Implementation Manual States that "Participating ministries have assigned at least 30% percent of PI-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. Risk 2.2.5.4 The failure of participating ministries to assign the 30% percent approved pay grades could undermine the achievement of the project's objectives. Recommendation 2.2.5.5 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 Response 2.2.5.7 This is the same as above. Given the budgetary constraints faced by these participaing Ministres has rendered this process inpracticable at the moment We will ensure compliance when the National Budget is approved. Auditor General's Position 2.2.5.8 We acknowledge Management's acceptance of our finding. Going forward, the PSMP Management should ensure that participating Ministries implement the approved pay grades. 12 Promoting Accountability of Public Resources Management Letter On the Audit of the Public Sector Modernizaton Project For the period July 1, 2016 to June 30 2017 2.2.6 Project Vehicle not Labeled and coded Observation 2.2.6.1 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 Liberia 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. Risk 2.2.6.3 In the absence of a label and code together with change in the plate number, the vehicle could be susceptible to theft. Recommendation 2.2.6.4 The PSMP Management should provide justification for the above mentioned issues. 13 Promobg Accountability of Public Resources Management Letter On the Audit of the Public Sector Modernization Project For the period July 1, 2016 to June 30 2017 Management's Response 22.6.5 The Management of PSMP took note of the issue raise by the auditor and wil ensure compliance in the coding of all asstes acquired by the Project going forward Auditor General's Position 2.2.6.6 We acknowledge Management's acceptance of our finding. 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