The accounting document of Prca housed audit department July 30, 2013 with the subject memorandum on the implementation of the protocol with the Ecological Monitoring Centre ( Esc ) indicates , formal, as accounting prior to said control program in situ noted the " Mi'kmaq around 400 million " in the execution of this project. Not only the accounting officer funds evokes a "diversion" in the said accounting document bearing reference No. 0001 Medd / Prca / mtg, but he wrote a memo to "denounce" suspicious transactions in the management of these funds. Thus the accounting Prca emits from the controls , a number of observations.
Within the legal framework Cse ( Ecological Monitoring Centre ) - Prca , it is noted that their relationship is organized by a memorandum of agreement signed March 13, 2013 and on the financing of the project " environmental monitoring for the management of natural resources and food Security " , supplemented by an addendum dated 12 June 2013. Under this modified protocol, it is noted by the accountant that debit transactions in the account specified has not been respected. In the protocol, dedicated account transactions with the Prca is the account at the Bicis under No. 01005 005001535549-04 Sn011 . The book states: " in the proof that I received " the account that is open to the SATS under No. 01005 005001535549-04 Sn011 . This leads him to express reservations about the reality of expenditure due to non- compliance with the principles of fairness and transparency in the accounts in accordance with generally accepted accounting standards .
In addition, support for monitoring technological developments and frequency of supervision missions were not mentioned in the protocol while performing almost 50 % of the activities it has been entrusted .
Analyzing device management Prca funds, accounting explains that Cse is a private association , subject to the provisions of SYSCOHADA the same system used by the accounting program. The observation of these accounting processes with Prca has revealed shortcomings in the conduct of the general ledger. The book noted : "A lack of bank reconciliation on the account ," " the expense vouchers are not accompanied by copies of paychecks or transfer orders ." Which makes it impossible , according to the project accountant , " monitoring the traceability of operations with the program." It is also referred to a lack of financial report on the first quarter.
Transfer of 275 million FCFA 400 000 000 FCFA fired.
On compliance with laws and regulations , the accounting shows that the unit management program has received a letter from Cse dated 12 July 2013 stating , in an interval of a week, a transfer of 275,000 000 FCFA about 400 million CFA transferred in favor of the direction of Waters and Forests , in an account that the signatory is not specified . According always accountant, audit confirm " a desire to evade priori control expenses resulting non certification thereof ." He also noted that credit transfers in favor of a line ministry structures must be authorized by order of the Minister of Finance. He argues that this was not the case for this operation and specifies that transfers to third parties are not treated as expenses in the SYSCOHADA . Therefore , he says , expenses not approved by an auditor made through these transfers do not meet the eligibility requirements , authorization and opportunity. These expenses are deemed not to have existed. The amounts incurred will be considered fraudulent subtraction with risks of lawsuits against the authors , said the accountant.
In consequences of the risks outlined above , it is important to take certain steps , he warns, recommending corrective measures as Cse perform the following actions: " Esc pay off the bank account of a budget support extournant all movements which do not concern the Prca ; produce a journal, a general ledger and reconciliation statements on the movements of cleared account, documenting parts expense attaching copies of checks or transfer orders . " As part of the payments made in the direction of the Forestry Commission, the accounting request that it be made Prca opening a bank account with the AAS formal , that is keeping proper accounting on this account. Finally, to avoid the need for this type of operation (delayed transfers between structures Medd ) , accounting, believes it is important to reflect on the development of an appropriate legal framework to facilitate disbursements between Prca and technical directions.
Funding 8,000,000,000 527,000,000 .
On November 11, 2012 Amadou Kane , Minister of Economy and Finance and Mr. Pieter Jan Kleiweg De Zwan , Ambassador of the Kingdom of the Netherlands , shall, in the conference room on the 6th floor of his department in the presence of Aly Haidar , former Minister of the Environment and Sustainable Development , the signing of an agreement on financing agreement amounting 8,000,000,000 527,000,000 , for the Prca . "This agreement is part of an effort to consolidate the gains of a Senegal- Dutch cooperation in the environmental sector that dates back 30 years ," explained the ambassador of the Netherlands to Senegal , during the signing of the agreement. According to the Dutch diplomat , this support takes place over the period 2012-2014 . " After 2014 , the Netherlands will withdraw from this sector. But we are in discussions with the European Union to take over , " said De Zwan . Support the Netherlands should help finance the national reforestation campaign of Senegal , the Great Green Wall ( green strip for Trans stop the progression of the Sahara Desert ) , the fight against bush fires , the reintroduction of wildlife in protected forests .
Therefore , and in view of the foregoing , the conclusion of the book which the Dutch side has certainly bother copy and deserves to be clarified as a matter of credibility and transparency in order to avoid any suspicion and consolidate bilateral ties Senegal and the Netherlands which could suffer a significant shortfall in the funds management funding from the Kingdom of the Netherlands. A first issue of good governance for the new Prime Minister Aminata Toure ?
Harouna FALL (IGFM)
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