Audit of USAID/Benin"s Children"s Learning and Equity Foundation Program

While progress is being made in terms of general budgetary support to the Government of Benin (GOB), the implementation of primary education reforms and USAID technical services has been slowed because the GOB has provided less than the 5% of the promised counterpart funding. This is due to the program design, which did not compel the GOB to fulfill its funding obligation. Further, the GOB has yet to (1) improve its overall financial management and accountability capabilities, as disclosed in a financial assessment performed by an international accounting firm, or (2) develop an expenditure tracking system as specified in the Program Agreement. Finally, USAID/B has not developed the management systems and performance indicators needed to measure program performance. Therefore, it is difficult for USAID to evaluate project progress and to make appropriate mid-course corrections. Mission management was aware of these problems, but failed to take timely corrective action due to the political imperative to start the cash flow to the GOB, USAID/W"s desire to minimize the workload for the new USAID mission in Benin, and the still evolving nature of CLEF program design. Mission officials also noted that they gave priority to helping the Ministry of Education develop a basic management structure before focusing on Mission and CLEF program management systems. Recommendations address the above problems.