The World Bank Implementation Status & Results Report Strengthening the Capacity of South Sudan Audit Chamber (P144916) Strengthening the Capacity of South Sudan Audit Chamber (P144916) AFRICA | South Sudan | Governance Global Practice | Institutional Development Fund| FY 2014 |Seq No: 2 | ARCHIVED on 07-Nov-2016 | ISR25082 | Implementing Agencies: National Audit Chamber Key Dates Key Project Dates Bank Approval Date:08-May-2014 Effectiveness Date:10-Jul-2014 Planned Mid Term Review Date:-- Actual Mid-Term Review Date:-- Original Closing Date:10-Jul-2017 Revised Closing Date:10-Jul-2017 Project Development Objectives Project Development Objective (from IDF Proposal) The objective of the grant is to strengthen the institutional systems and capacity of the South Sudan Audit Chamber and promote accountability in the use of public resources. This is achieved by South-South learning through support from regional Supreme Audit Institutions (SAIs); and face-to- face and on-the-job training for the staff. It will ensure effective leverage of limited financial andhuman resources, sharing experience, building sustainable capacity and improving audit quality. Has the Project Development Objective been changed since Board Approval of the Project Objective? No PHRPDODEL Components Name South-South Support from Regional Supreme Audit Institutions in Audit of Government Accounts:(Cost $157380.00 ) Support in enhancing and strengthening national staff capacity:(Cost $126760.00 ) Audit of Grant Activities:(Cost $15000.00 ) Overall Ratings Name Previous Rating Current Rating Progress towards achievement of PDO Moderately Satisfactory Moderately Satisfactory Overall Implementation Progress (IP) Moderately Satisfactory Moderately Satisfactory Overall Risk Rating Moderate Substantial Implementation Status and Key Decisions 11/7/2016 Page 1 of 5 The World Bank Implementation Status & Results Report Strengthening the Capacity of South Sudan Audit Chamber (P144916) Component 1: South-South Support from Regional Supreme Audit Institutions in Audit of Government Accounts (Budget: US$152,320) Two activities were planned under this component:: 1. Joint Audit by staff of Regional SAIs and National staff of South Sudan Audit Chamber (Budget: US$83,620) The Auditor General had selected Juba Hospital as one of the highly valued public utility for performance audit. He has been working with the Auditor General from the Republic of Kenya for cross – country support and capacity building program. Despite the insecurity challenges being experienced in Juba, the audit staff from the Kenya National Audit Office (KENAO) has been identified and they have carried out an initiation mission between August 17 and 28, 2015. They will return for the full review in October 2015. The National counterparts have been identified. The project management team is confident that this activity will take place within the planned period of month 6 to month 18 of the project implementation period. b. Provision of Advisory Services to Auditor General (Budget: US$68,700) Activities under this components included, review and update of the draft audit Chamber bill, printing of audited accounts, and preparation of training manuals and revision of the organization structure for the Chamber. The main outputs from this activity are: 2. The project has carried out a quality assurance review of all the draft audited financial statements for the Ministries, Departments and government Agencies (MDAs) for the period starting January 2011 to June 30th, 2012 together with the respective management letters. This task has just been completed and the accounts have been printed, signed and have been presented to Public Accounts Committee of the National Legislative Assembly for scrutiny. 3. A similar exercise of quality assurance of the audited financial statements for the government has also just been completed for the period starting July 2012 to June 30th, 2013 together with the management letters. The financial statements together with the respective management letters are now being printed. 4. A draft organisational structure has been developed along with the revised Strategic Development Plan. Though, the project is not funding the development of the Strategic Plan, it has been able to leverage on other Bank funding to carry out this activity. The proceeds from this grant have been used to pay for the services of the consultant and also to cater for the printing costs of the audited accounts. More importantly, throughout the assignment period from 12th, January 2015 to July 3rd, 2015, the hired consultant worked closely with staff from the National Audit Chamber to build much needed capacity for the staff to carry out similar assignments in the future. This activity is on course and it was planned to be implemented between month 8 to month 18 of the project implementation period. Component 2: Support in enhancing and strengthening national staff capacity (Budget: US$116,820) Under this component, there are two activities that were planned for: 5. Capacity Building for staff of Audit Chamber (Budget: US$86,820) The Auditor General will identify an international consultant who will work with the staff of the Chamber to train them in the audit of government payroll and also improve their capacity to carry out audit of government accounts and prepare government audited financial statements. This activity has not been carried out but it is within the planned month 10 and month 18 of the project implementation period. The senior management of NAC are also exploring the possibility of facilitating this training (rather than engage a consultant) since they have been trained previously on same aspects. b. Support to attend AFROSAI Training/workshop(US $30,000) This activity is meant to cater for travel and other expenses for Auditor General and Deputy Auditor General to attend AFROSAI - E workshop/training in order to enhance peer learning. The Auditor General and a deputy attended the 12th meeting of the African Organisation of English-speaking Supreme Audit Institutions (AFROSAI-E) governing board which took place from 4 to 8 May 2015 in Cape Town, South Africa under the theme “Celebrating ten years of making a difference in the performance of SAIs”. This meeting marked the ten year anniversary of the organization and was attended by more than 120 Auditors-General and participants from the African Union Commission and a number from the development partners. The delegation from the Republic of South Sudan was led by the Auditor General Hon. Steven Wondu who was accompanied by his deputy Dr. Justin Droko. One of the key outcomes of the Governing Board meeting was the establishment of an Interim Board to drive the initiative of Professionalizing Public Sector and Accounting in Africa. This will set the path for engaging with Professional Accountancy Organizations on the concept of a public sector oriented accreditation mechanism, which will be based on a competency framework and related curriculums for the public sector, addressing many of the challenges the public sector faces. This workshop presented a unique learning opportunity and cross sharing of materials to the Auditor General and his deputy which will go a long way to improve the capacity of the Audit Chamber to carry out their statutory functions. Component 3: Audit of Grant Activities (Budget: US$30,000) This component was planned to be carried out between month 6 to month 24 of the project implementation period covering the costs of the statutory project audits for the fiscal years ending June 30th, 2015, June 30th 2016 and June 30th, 2017. The first financial audit for the grant for the fiscal year ended June 30th, 2015 will be carried out by an external audit firm which will be contracted using the proceeds of the grant. The audit report together with the management letter is expected to be submitted to the Bank not later than December 31, 2015. 11/7/2016 Page 2 of 5 The World Bank Implementation Status & Results Report Strengthening the Capacity of South Sudan Audit Chamber (P144916) Risks Systematic Operations Risk-rating Tool Risk Category Rating at Approval Previous Rating Current Rating Political and Governance -- High High Macroeconomic -- Substantial Substantial Sector Strategies and Policies -- Substantial Substantial Technical Design of Project or Program -- Moderate Moderate Institutional Capacity for Implementation and Sustainability -- Moderate Moderate Fiduciary -- Moderate Substantial Environment and Social -- Low Low Stakeholders -- Moderate Moderate Other -- -- -- Overall -- Moderate Substantial 11/7/2016 Page 3 of 5 The World Bank Implementation Status & Results Report Strengthening the Capacity of South Sudan Audit Chamber (P144916) Results Indicators PHINDPDOTBL Updated Draft of Audit Chamber Bill and draft regulations(Yes/No,Custom) Baseline Actual (Previous) Actual (Current) End Target Value N Y Y Y Date 01-Jul-2014 03-Aug-2015 03-Aug-2015 10-Jul-2017 PHINDPDOTBL Institutional Strengthening Plan developed by Advisor to Auditor General with inputs from High level Regional Auditors(Yes/No,Custom) Baseline Actual (Previous) Actual (Current) End Target Value N N N Y Date 01-Jul-2014 03-Aug-2015 03-Aug-2015 10-Jul-2017 PHINDPDOTBL staff passing knowledge test after training(Percentage,Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 75.00 Date 01-Jul-2014 03-Aug-2015 03-Aug-2015 10-Jul-2017 PHINDPDOTBL Training materials and guidelines developed and in use(Amount(USD),Custom) Baseline Actual (Previous) Actual (Current) End Target Value 1.00 1.00 1.00 3.00 Date 01-Jul-2014 03-Aug-2015 03-Aug-2015 10-Jul-2017 PHINDPDOTBL Audits undertaken by Audit Chamber with support from staff deployed from regional Supreme Audit Institutions(Amount(USD),Custom) 11/7/2016 Page 4 of 5 The World Bank Implementation Status & Results Report Strengthening the Capacity of South Sudan Audit Chamber (P144916) Baseline Actual (Previous) Actual (Current) End Target Value 6.00 8.00 8.00 12.00 Date 01-Jul-2014 03-Aug-2015 03-Aug-2015 10-Jul-2017 Data on Financial Performance Disbursements (by loan) Project Loan/Credit/TF Status Currency Original Revised Cancelled Disbursed Undisbursed Disbursed P144916 TF-17310 Effective USD 0.30 0.30 0.00 0.30 0.00 100% Key Dates (by loan) Project Loan/Credit/TF Status Approval Date Signing Date Effectiveness Date Orig. Closing Date Rev. Closing Date P144916 TF-17310 Effective 10-Jul-2014 10-Jul-2014 10-Jul-2014 10-Jul-2017 10-Jul-2017 Restructuring History There has been no restructuring to date. Related Project(s) There are no related projects. 11/7/2016 Page 5 of 5