Audit of USAID/Senegal"s implementation of the Government Performance and Results Act for environment-natural resources management and biodiversity activities

Audit report primarily covers the period 10/94-11/96. The Mission has developed a strategic plan and an annual plan consistent with the Agency"s Strategic Framework, and developed generally performance indicators consistent with Agency goals. On the down side, the Mission has not established targets for 5 of 20 performance indicators, and did not measure 3 of 20 performance indicators in a timely fashion. However, there seems to be no need to modify the three performance indicators, since the project that related to them has ended. The Mission had developed a system for collecting and reporting performance data, but it does not ensure that the most recently available performance data are reported. Specifically, the Mission could have reported more recently available performance data for 10 of 20 indicators and also appears to be reporting more than it is accomplishing for 6 of 20 indicators. The Mission has not reported the most current performance data due to a combination of factors, mainly, the failure of its Program Core office to check with its Agriculture and Natural Resources Core office to determine the availability of more current performance information. Finally, the Mission is reporting on more results at the strategic objective level than it is in fact accomplishing. Specifically, while not appearing to have any substantial agricultural activities in one region, the Mission is including the region"s crop production statistics in its Results Report. The Mission has used performance information to enhance program effectiveness, but could improve its use of performance targets. For example, the Mission could have used performance information to revise 6 of 15 fiscal year 1997 targets. Mission personnel said that the targets had not been revised because the Mission had lost its institutional memory for how the targets (and their underlying assumptions) were established in 1991 and thus was hesitant to change them. However, without clear performance targets, USAID/Senegal is in a weak position to compare planned results against actual performance results. The Mission for the most part has effectively monitored four of five TA contracts under its natural resources management activities to ensure that the funds are efficiently utilized and that the contracts achieve their intended results. The Mission also monitored the fifth contract, but did not ensure that its funds were efficiently utilized or that the contractor achieved the intended results. As a result, the Mission paid $446,000 for the development of a financial management system that could not be certified by the Mission. No recommendation was made to address the problem, as it appeared that the contractor had satisfied the terms of the contract and that communication problems between the three parties involved were the main reason that the intended results were not achieved. The Mission generally agreed with the audit, but claimed that the criticism of its reporting of agricultural activities reflects a misunderstanding on the use of the Mission"s performance indicator for its natural resources management strategic objective. However, the auditors found the Mission"s comments to be unclear as to whether its activities were or were not directly affecting crop yields and believe there is still a need for the Mission to determine whether its activities in the Tambacounda region are sufficient to cause an increase in crop productivity there. (Author abstract, modified)