Suleiman & Co. Certified Public Accountants - License No. 206
Correspondent Firm of RSM in East Jerusalem, West Bank and Gaza
To the Management of
The Ministry of Education and Higher Education - Ramallah
Dear Sirs/Madams,
Management Letter/report
Audit of "Additional Financing for the Teacher Education Improvement- TFOA1241"
Project financial statements for the year ended December 31, 2016
We have concluded our audit of the above-mentioned Project, funded by International
Development Association (hereinafter "IDA") and implemented by the Ministry of Education
and Higher Education for the year ended December 31, 2016. The purpose of this letter is to set
the points, which came to our attention during our audit work, if any. Our objective is to use our
knowledge of the Ministry of Education and Higher Education gained during our routine audit work
to make useful comments and suggestions for you to consider, and follow up on comments we
made during prior period audit, if any.
It should be appreciated that our routine audit work is designed to enable us to form an opinion on
the Project financial statements and its should not be relied upon to disclose all irregularities that
may exist nor to disclose errors that are not material in relation to those financial statements of the
Ministry of Education and Higher Education taken as a whole.
During the course of our audit of the Project accounts, no material weaknesses came to our
attention. Accordingly, we raise no findings in this management letter.
If you wish to discuss the contents of our letter in greater detail or would like more information
please do not hesitate to contact me.
Yours faithfully,
Suleiman & Co. - Certified Public Accountants
Ismail Suleiman
License number 131/2000                 plic
Ramallah: May 1, 2017                  ccountan
Ramallah Al Masyoun Taj Mahal building No. 10 phone 970 2 297-5576 -Fax 970 2 297 5577 E-mail: info@suleimanco.com