Non-federal audit of Senegal"s Casamance regional development project (685-0205) : financial and compliance review, 27 months ended September 30, 1984, performed by Deloitte Haskins and Sells of Abidjan, Ivory Coast

audit review of a non-A.I.D. audit of the Casamance Regional Development Project in Senegal. The non-A.I.D. audit was conducted by Deloitte Haskins and Sells, an Ivory Coast firm, and covered the period 7/82-9/84. The non-A.I.D. audit, which met U.S. Government audit standards for financial and compliance audits, identified several deficiencies in project accountability: (1) inadequate accounting for commodities and the agricultural credit fund; (2) unreliable perpetual inventory systems; (3) inadequate support for certain USAID/S reimbursements; and (4) weak internal controls over vehicle spare parts. Corrective action has been taken in most cases. Implementation of accounting and internal control systems has improved project administration and management. No significant fraud, waste, or mismanagement of A.I.D. monies were substantiated. It is recommended that USAID/S: (1) assure productive use of some $60,000 worth of undistributed AID-procured fertilizer by having the Government of Senegal establish an appropriate sale price; (2) obtain from PIDAC, a Senegalese parastatal, evidence of payment of about $35,000 in social security taxes which were liquidated against A.I.D. advances; and (3) assure proper accountability for social security taxes since 9/30/84.