[PDF] UNITED NATIONS OFFICE FOR PROJECT SERVICES (UNOPS

View - Download UNITED NATIONS OFFICE FOR PROJECT SERVICES (UNOPS

Previous PDF

Next PDF

UNITED NATIONS OFFICE FOR PROJECT SERVICES

(UNOPS)

FINANCIAL AUDIT REPORT

1 OCTOBER 2013

t 2

1. Financial Audit Report ........................................................................................................... 3

1.1. Audit opinion on the project financial statement ................................................................... 3

1.1.1. Project financial statement ................................................................................................... 4

1.2. Audit opinion on the statement of non-expendable property ................................................ 4

1.2.1. Statement of non-expendable property ................................................................................ 4

1.3. Responsibility statement by management ............................................................................ 5

Annex I - Project financial statement

Annex II - Statement of non-expendable property

Annex III - Statement of management responsibility 3

Country Director

UNOPS Democratic Republic of Congo Operations Centre

Kinshasa

Democratic Republic of Congo

1.1. AUDIT OPINION ON THE PROJECT FINANCIAL STATEMENT

Report of the Independent Auditors to UNOPS Democratic Republic of Congo Operations

Centre

We have audited the accompanying project financial statement for the project "Réhabilitation des

infrastructures rurales au Katanga et au Kasaï Occidental" (Atlas ID 00063004) of UNOPS for the period from 1 January 2012 until 30 April 2013. Management responsibility for the financial statement

Management is responsible for the preparation and fair presentation of the financial statement in

accordance with International Public Sector Accounting Standards, and for such internal control as management determines is necessary to enable the preparation of a financial statement that is free from material misstatement, whether due to fraud or error.

Auditor's responsibility

Our responsibility is to express an opinion on the financial statement based upon the results of our audit. We conducted our audit in accordance with the International Standards on Auditing. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statement is free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statement. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statement, whether due to fraud or

error. In making those risk assessments, the auditor considers internal control relevant to the entity's

preparation of a financial statement that gives a true and fair view in order to design audit procedures

that are appropriate in the circumstances. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statement. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Unqualified opinion

In our opinion the financial statement gives a true and fair view of the income and expenditures of the

project "Réhabilitation des infrastructures rurales au Katanga et au Kasaï Occidental" (Atlas ID

00063004) of UNOPS for the period from 1 January 2012 until 30 April 2013 in accordance with

International Public Sector Accounting Standards.

Emphasis of matter

Without qualifying our opinion, we have raised nine internal control audit findings, detailed in the

accompanying internal audit report, which represent important control weaknesses, instances of non- compliance or other significant matters which we came across during the conduct of our audit work. These internal control audit findings are not considered material in the context of our audit. 4

1.1.1. Project financial statement

This is attached as Annex I to this report.

1.2. AUDIT OPINION ON THE STATEMENT OF NON-EXPENDABLE PROPERTY

Report of the Independent Auditors To UNOPS Democratic Republic of Congo Operations

Centre

We have audited the accompanying statement of non-expendable property of the project

"Réhabilitation des infrastructures rurales au Katanga et au Kasaï Occidental" (Atlas ID 00063004) of

UNOPS as at 30 April 2013.

Unqualified opinion

In our opinion, the statement of non-expendable property presents fairly, in all material respects, the

status of the non-expendable property of the project "Réhabilitation des infrastructures rurales au

Katanga et au Kasaï Occidental" (Atlas ID 00063004) of UNOPS as at 30 April 2013 in conformity with the terms of the project agreements.

Emphasis of matter

Without qualifying our opinion, we draw your attention to internal control audit findings numbered 6 to

9, detailed in the accompanying internal audit report, which represent important control weaknesses in

respect of non-expendable property. These internal control audit findings are not considered material in

the context of our audit.

1.2.1. Statement of non-expendable property

This is attached as Annex II to this report.

Mark Henderson

Partner

1 October 2013

Moore Stephens LLP

150 Aldersgate Street

London EC1A 4AB

5

1.3. RESPONSIBILITY STATEMENT BY MANAGEMENT

This is attached as Annex III to this report.

Description

Budget Réalisations Ecart

Taux de

réalisation

2009-2012 Antérieures 2012 2013 Total

USD USD USD USD USD USD %

RESSOURCES

Subvention BAD 10 414 812

8 363 192 1 469 927 573 402 10 406 521 8 291 99,92%

Intérêt reçus - 28 651 2 035 0 30 686 -

Contribution

Gouvernement

Congolais 538 000

538 000 0 0 538 000 0 100,00%

Intérêt reçus - 1 137 0 0 1 137 Total Ressources 10 952 812 8 930 980 1 471 962 573 402 10 976 344

EMPLOIS

Appui à la gestion 238 680

215 993 0 0 215 993 90,49%

Gestion et

fonctionnement 3 702 780

2 941 800 543 559 66 863 3 552 222 95,93%

Etudes, Formations et

travaux 6 473 352

5 001 499 1 212 835 225 094 6 439 428 99,48%

Travaux (Contribution du

Gouvernement) 538 000

484 096 54 182 -3 903 534 375 99,33%

Total emplois 10 952 812 8 643 388 1 810 576 288 054 10 742 018

98,08%

Fonds disponibles au

30 avril 2013 -

287 591 -338 614 285 348 234 326

L'audit des états financiers porte sur la période allant du 1 er janvier 2012 au 30 avril 2013

Rapport financier du projet

ACTIVITE 1: APPUI A LA GESTION

Le

s dépenses relatives à l'appui à la gestion concernent les charges du personnel du bureau de

coordination de l'UNOPS à Kinshasa. A/C

Description Budget Réalisations Ecart

Taux de

réalisation

Antérieures 2012 2013 Total

USD USD USD USD USD USD %

Salary staff-NP staff 61100 42 000 37 000 0 0 37 000 5 000 88%

61300 Salary & post adjust.

costs IP staff 135 000 117 313 0 0 117 313 17 687 87%

71200 International consultants 36 000 36 000 0 0 36 000 0 100%

71400 Coût salarial local 0 0 0 0 0 0 0%

71600 Travel 8 000 8 000 0 0 8 000 0 100%

72400 Charges Courrier 0 0 0 0 0 0 0%

75100 Facilities and administration 17 680 17 680 0 0 17 680 0 100%

238 680 216 293 0 0 215 993 22 687 90%

ACTIVITY 2: GESTION ET FONCTIONNEMENT

Les dépenses de fonctionnement concernent les rémunérations du Conseiller Technique Principal et

des agents basés à Lubumbashi et à Kananga ainsi que les dépenses de fonctionnement. A/C

Description Budget Réalisations Ecart

Taux de

réalisation

Antérieures 2012 2013 Total

USD USD USD USD USD USD %

61300 Coût salarial staf

internat FT 0 0 0

64300 Staff Mgmt Costs - IP

Staff 0 0 0

71100 ALD employee costs 720 000 486 649 158 365 44 475 689 488 30 512 96%

71200 Consultant international 0 0 0

71300 Consultant national 0 0 0

71400 Contractual services-Individual 1 288 800 1 019 452 268 278 -1 309 1 286 421 2 379 100%

71600 Travel 148 000 146 231 1 743 0 147 974 26 100%

72100 Contractual services companies 0 0 0 0

72200 Equipment and

Furniture 521 700 520 366 1 334 521 700 0 100%

72300 Materials & Goods 0 0 0

72400 Comminication and

audio-visual equipment 108 000 108 000 -14 732 14 732 108 000 0 100%

72500 Fournitures 0 0 0 0

72800 Consommables informatiques 0 0 0

73100 Rental and maintenance-premises 192 000 132 768 67 749 -8 564 191 953 47 100%

73200 Premises Alternations 0 0 0 0

73400 Carburant & entretien

matériel 0 0 0

74100 Audit Fees 150 000 34 700 2 500 17 350 54 550 95 450 36%

74200 Audiovisuel, product

imprimés 0 0 0

74300 Contribution UN 80 000 54 936 18 036 72 972 7 028 91%

74500 Miscellaneous Expenses 220 000 218 297 24 179 218 500 1 500 99%

74600 Avances sur dépenses 0 0 0

74725 Other L.T.S.H 0 0 0

75100 Facilities and administration 274 280 220 401 40 264 0 260 665 13 615 95%

Total 3 702 780 2 941 801 543 559 66 863 3 629 588 150 558

ACTIVITE 3 : ETUDES, FORMATIONS ET TRAVAUX

Il s'agit des dépenses engagées en faveur des entrepreneurs travaillant dans la réhabilitation des

pistes, la construction des ouvrages d'art et l'aménagement des sources d'eau dans les provinces de

Katanga et du Kasaï Occidental ainsi que les dépenses d'achat des matériels et fournitures de

réhabilitation. A/C

Description Budget Réalisations Ecart

Taux de

réalisation

Antérieures 2012 2013 Total

USD USD USD USD USD USD %

71300 Local Consult.-Sht Term-Tech 0 0 0

71600 Travel 0 0 0 0

72100 Contractual services-

companies 5 773 844 4 430 734 1 115 389 224 614 5770738 3107 100%

72200 Equipment and

Furniture 220 000 205 141 7 606 480 213227 6773 97%

73200 Premises Alternations

0 0 0 0

74500 Miscellenous Expenses

0 0 0

75700 Training, Worshops and confer

0 0 0 0

75100 Facilities and administration 479 508 365 624 89 840 0 455 464 24 044 95%

Total 6 473 352 5 001 499 1 212 835 225 094 6 355 041 118 311

ACTIVITE 4: TRAVAUX

Il s'agit des travaux de construction financés par les fonds du gouvernement congolais A/ C

Description Budget Réalisations Ecart

Taux de

réalisation

Antérieures 2012 2013 Total

USD USD USD USD USD USD %

71200

International

Consultants 0

0 0 71400

Contractual Services-

Indivi 0

0 0

71600 Travel 0 0 0

72100

Contractual Services-

Companies 494 960

448 237 50 169 -3 903 494503 457 100%

73200 Premises Alternations 0 0 0

74500

Miscellaneous

Expenses 0

0 0 75100

Facilities &

Administration 43 040

35 859 4 013 0 39872 3168 93%

Total 538 000 484 096 54 182 -3 903 534 375 3625

quotesdbs_dbs28.pdfusesText_34

[PDF] MANUEL DE CONCEPTION DES STRUCTURES

[PDF] Chapitre 3 :Oxydoréduction

[PDF] COURS D 'URBANISME OPERATIONNEL

[PDF] GENERATION DES SURFACES PAR USINAGE - Conservatoire des

[PDF] Téléchargez les anciens sujets de l examen final - Alliance

[PDF] DAEFLE - Université Bordeaux Montaigne

[PDF] programmes daeu B

[PDF] cours dcg gratuit pdf- pdf documents

[PDF] cours de dcg gratuit- PDF documents - Free Pdf Document

[PDF] L 'offre de cours en présentiel Intec de Paris - Cnam

[PDF] Programme 2ème année médecine dentaire - Ummto

[PDF] BETON ARME Eurocode 2 - LMDC

[PDF] Biochimie structurale

[PDF] Cours de biologie cellulaire

[PDF] Biologie et Physiologie Animale - FSNV - Université Ferhat Abbas