Audit Finding
Reports not submitted in accordance with Grant
Agreement
Detailed Observations
Article XI of the Sub-Recipient Agreement states
that quarterly financial and technical reports
should be submitted 21 days after the end of the
quarter. We found that the reports were
submitted late for the first two quarters of 2014
medium
low
medium
high
high
high
medium
medium
Management Response
We agree with finding which was a result of
unpreparedness to submit those reports in the forms
provided to us by the PR. C-NET+ staff needs appropriate
trainign to meet this obligation.
Recommendtions
We recommend CNET+ to take appropriate
measure in order to be able to comply with
the reporting requirement, in particular,
quarterly submission of FACE forms and
annual Financial and Programmatic. These
reports are important in order for UNDP to
adequately manage his obligations as a PR.
We recommend that the SR implements
adequate recruitment procedures in order to
ensure that the best candidate is identified
and that a fair and transparent hiring process
can be demonstrated.
Action Plan
Focal Point
C-NET+ will make sure to have enough time to
Erika Castellanos
submit reports on a timely manner and will seek
guidance/training from the PR in the filling out of
forms and the expected reports in order to meet
our obligations.
Erika Castellanos
Due Date
Dec. 2015
Jul-15
Santiago Campos
immediately
C-NET+ will seek to acquire a proper accounting Erika Castellanos Dec. 2015
system and the funds to be able to hire personnel Board of Directors
with the expertise.
C-NET+ will ensure to implement immediately
the mention of cheque numbers on the list of
expenditures.
Santiago Campos
immediately
immediately
Santiago Campos
Dec. 2015
Aug-15
in place
Dec. 2015
Sep-15
Santiago Campos
Aug-15
Aug-15
We noted that fuel costs were only supported by C-NET+ agrees with the observation
a receipt from a gas station, which just noted the
amount paid. These receipts were duly
authorised by the SR but there was no
explanation as to what travel and activity the fuel
costs are related to. There is no car logbook,
there is no travel or mission order stating who is
travelling, how and when.