Internal Audit of Health Population Nutrition Sector Development Program (HPNSDP) under the Ministry of Health and Family Welfare (MOHFW), Bangladesh

The Government of Bangladesh (GoB) is implementing Health Population Nutrition Sector Development Program (HPNSDP) all over Bangladesh through 32 Operating Lines (OLs) for five years period (2011-2016) commencing in July 2011 with the support of the Development Partners including the World Bank. In order to assist the implementing agencies to ensure sound financial management system in HPNSDP, we have been appointed to carry out the internal audit of the HPNSDP for the financial year 2012-2013 as per Terms of References (ToR) of the assignment vide Contract No. SP-03 dated 22/01/2015. As per ToR of the assignment, the internal audit has been carried out throughout the period from July’2012 to June’2013 as per Terms of Reference (ToR) of the assignment for continuous monitoring of the management of HPNSDP resources which would, in turn, generate good value for money. The focus of the internal audit has been less on transactions-checks and more on management issues.

 

 

Internal & Operational Audit of Skills and Training Enhancement Project under the Ministry of Education, Bangladesh

STEP Internal Audit for the year 2010-11, 2011-12 and Operational Audit for the year 2012-13

STEP aims to bring about overall improvement in the way that training in skills is provided in Bangladesh. This is   to be done through strengthening and reforms in the service providers, which includes polytechnics, short-term training providers, SSC (Voc) schools, as also the   institutions that administer the Technical Vocational Education and Training [TVET] system, DTE, BTEB, and BMET.

STEP is a joint project of the World Bank and the Government of Bangladesh. It is under the Ministry of Education [MOE] and its administrative office, the Project Implementation Unit [PIU] is located within the Directorate of Technical Education [DTE]. The PIU is headed by a Project Director, who is the direct contact person for this project, and he is supported by other staff and specialists.

STEP is for a period of 5 years and its closing date is June 30, 2015.

 

Window I [Component 1, sub-component 1.1] of the project is concerned with providing support to Polytechnics that offer diploma-in-engineering courses. The objective is to support improvements in quality and relevance of diploma level technical.

 

Purposes of the Internal Audit

The main purpose of the internal audit is to:

  • Identify and evaluate the adequacy and effectiveness of the financial management and internal control system;
  • assist the Management to achieve the most efficient operations;
  • suggest management  the ways and means of achieving the objectives;
  • Ensure compliance of laid down policies and procedures
  • Expresses an independent professional opinion with regard to efficiency, effectiveness, and economy of the project operation
  • Provide information and recommendation on financial management aspect to enable the management to take corrective actions when needed.
  • aid the management at all levels of the organization in the efficient and effective discharge of their duties and responsibilities.

Scope of Audit

  • An assessment of the adequacy of the project’s financial management system, including internal controls. This would include aspects such as adequacy and effectiveness of accounting, financial and operational controls exercised by the project and suggestions of improvement, if any.
  • Ascertaining the extent of level of compliance with established policies, plans and procedures of the GoB, including those agreed under the legal agreement.
  • Level of compliance to the relevant laws, regulations and controls exercised on GoB-ADP allocations.

 

 

 

 

Internal audit of “Nuton Jibon” project implemented by Social Development Foundation (SDF) established by the GoB with an IDA loan of US$ 115 million.

The primary objectives of the aforesaid internal audit for the FY 2010-2011 to 2012-2013 were to review and report on:

  • Reliability of the Financial Management System (FMS), financial data and report at all tiers of operation;
  • Adequacy and effectiveness of the accounting, financial and operational controls;
  • Internal control systems, completeness, written instructions, effective implementation and frequency of review and up-dating;
  • Level of compliance with the established policies, plans and procedures;
  • Financial Monitoring Report (FMR): completeness, timeliness, occurrence, measurement, recording, regularity including eligibility and propriety; and
  • Assets: completeness, existence, recording, safeguarding and utilization for the purpose intended, etc.

The audit entities and audit areas were at SDF Head office, 03 Regional Offices, 08 District Offices, 12 Cluster Offices and 120 Gram Samities (GSs) in Bangladesh.

 

 

 

Accounting/Auditing Services for Strengthening Regional Cooperation for Wildlife Protection (SRCWP) Project implemented by Forest Department under Ministry of Environment and Forest, GoB

Accounting/Auditing Services for Strengthening Regional Cooperation for Wildlife Protection (SRCWP) Project implemented by Forest Department of the GoB with the assistance of IDAs for the period from July 2011 to June 2016 and the audit was conducted for the FY 2011-12.

The objectives of the audit were to obtain sufficient and appropriate audit evidences through performing compliance and substantive procedures to enable the auditors to report on:

  • Acceptability of the financial management system of the project;
  • The quality and consistency of financial management process and outcomes.

The audit entities and audit areas were at SRCWP project office and 53 cost centers spread all over Bangladesh and the scope of services were, among others, 100% verification of expenses with supporting documents, books of accounts, financial statements, physical verification of assets, etc. and express an opinion on the adequacy and effectiveness of controls and design and presentation of the3 financial statements and in fulfillment of the accounting principles, etc.