Audit of the national cereals research and extension project in Cameroon : project nos. 631-0013 and 631-0052

Program results audit covers the period 8/79-11/87 and is based on document review and interviews with involved personnel. At the time of audit, the TA team for Phase II was on site, the participant training program was on schedule, much of the construction was complete, and most equipment had been delivered, thereby assuring that necessary resources are available to conduct project activities. While project results could not be readily assessed, a 1987 A.I.D. end-of-project evaluation of Phase I found that that project was well-designed and was implemented in a relatively timely manner; during visits to research sites, the evaluators concluded that the project had helped to increase cereals production and foster institutional development. Although the Phase II project is proceeding without major implementation problems, the project management information system does not provide adequate information on project progress. The GOC has implemented a project management information system which provides good quantifiable objectives and gathers project activity data; however, in reporting project progress to the Mission, the GOC does not compare the data against the objectives. The Mission has not required the GOC to provide this information. As a result, the Mission can not readily assess progress and determine if significant variances are occurring which require special management attention. The report recommends that USAID/C require the GOC to improve project reporting. USAID/C generally agrees and has initiated corrective action. In addition, controls over A.I.D.-funded commodities and equipment are not adequate. Inventory records are lacking, periodic inventories have not been conducted, and utilization of equipment has not been monitored. Nor has the Mission exercised sufficient supervision to ensure that the GOC has established and implemented proper internal controls. Without such controls, the Mission cannot adequately account for the $1.1 million worth of A.I.D.-funded commodities, and there is potential for loss, theft, or misuse. The audit recommends that USAID/C ensure that the GOC strengthen controls over project equipment. USAID/C generally agrees and has initiated corrective action. (Author abstract, modified)