Call for Audit

1.1 Audit Objectives: 

The objectives of the audit were to: 

1. Review large program expenditures transactions and assess the internal control framework applicable to those transactions. 

2. Assess the accuracy of the documentation (classification of transactions) for selected transactions.

3. Evaluate the appropriateness of the deleguated authorities of the positions which approved these payments.

4. Analyze and validate the post or pre-payment verification process for selected large transactions.

5. Perform analysis of the line objects created to capture capital expenditures and capital contributions.

1.2 Audit Scope: 

2.2.1 Scope of work: 

The scope of audit will be testing of transactions and of the existence, ownership and valuation of assets and liabilities in accordance with generally accepted auditting standards and will include verifying procedures as the auditors consider necessary. 

Appropriate and sufficient avidence will be obtained to enable an understanding of the accounting and internal control systems in order to assess their adequacy as a basis for the preparation of "Access To Justice and Community Security" project progress reports to the Foreign and Commonwealth Officer and to establish whether proper accounting records have been maintained. 

1.3 Audit Procedures:

2.3.1. Expenditures Verification Procedure:

1. Invoices or equivalent evidence to prove each expenditure amount claimed, for exemple, invoices, contracts, purchase orders, quotations or similar original documents from the suppliers/providers.

2. During our initial visit we examined a small selection of randomly selected transactions in order to understand the controls and processes in place.

3. Proof that all expenditure has been defrayed (bank statements)

4. Staff costs - Time Sheets to support staff time spent on the project.

2.3.2 Procurement Procedures:

1. Gathering Flow Charts of Procurement process

2. Procurement policy and procedures

3. Details of any procured goods/services that were bought in for the project: -

Including: - Pre-selection and selection procedures used

4. Tender evaluation criteria use; and 

5. Supplier selection process control

6. Procedure for opening and recording tenders 

7. Evaluation/Analysis/Scoring Matrix of tenders

8. Original signed and dated agreement/contract of successful supplier

Duration: 1 September 2019 - 29 February 2020

Total Budget: 516,135.62GBP

Location of Activities: Lebanon

Expenses till February 2019: $170,000

Number of transactions till February 2019: approximately 670

Audit to be Conduct : 23 to 27 March

Deadline for audit report: 10 April 2020