PARTNERSHIPS FOR DEVELOPMENT RESULTS (PFDR)
QUARTERLY PROJECT REPORT
QUARTER 1, 2012
United Nations Development Programme
Cambodia
Partnerships for Development Results
1/1/2011 – 31/12/2015
Project ID & Title: 00076875 Partnerships for Development Results
Duration: 1/1/2011 – 31/12/2015
Total Budget: USD 5,000,000
Implementing Partners/Responsible parties: CRDB/CDC
Country Programme Outcome: Enhanced capacities at national and subnational level to develop and monitor policies, plans and budgets that are
evidence-based and geared towards the attainment of the CMDGs by 2015.
Table of Contents
I. Executive summary ............................................................................................... 1
II. Implementation progress ..................................................................................... 2
Output 1 - Aid management policy & capacity ................................................................ 2
Output 2 - PBA work & alignment ................................................................................... 3
Output 3 - Country systems ............................................................................................ 6
Progress towards project outputs ................................................................................... 7
Progress towards country programme output ................................................................. 8
III. Project implementation challenges ................................................................... 8
Updated project risks and actions................................................................................... 8
Updated project issues and actions ................................................................................ 9
IV. Financial status and utilization .......................................................................... 9
2012 Expenditure by Output (USD cumulative) .............................................................. 9
Total Contribution Overview (USD) ...............................................................................10
2012 Cumulative Expenditure by Activities (USD) .........................................................10
Acronyms
AAA
AOP
BSP
CDC
CDCF
COP
CPAP
CRDB
CSOs
DPs
GDCC
GMAGs
H-A-R
HLF4
JMIs
MfDR
MAFF
MEF
MOEYS
MOP
MOWA
MTR
NSDP
NGOs
ODA
P+H
PAR
PBA
PD
PDE
PFM
PfDR
POC
RGC
SAW
SFDCM
SNDD
SWAp
TA
TC
TWGs
UNDP
WP-EFF
Accra Agenda for Action
Annual Operational Plan
Budget Strategic Plan
Council for the Development of Cambodia
Cambodia Development Cooperation Forum
Community of Practice
UNDP Country Programme Action Plan
Cambodian Rehabilitation and Development Board
Civil Society Organisations
Development partners
Government-Development Partner Coordination Committee
Gender Mainstreaming Action Groups (line ministry groups)
Harmonisation, Alignment and Results (Action Plan)
Fourth High level Forum on Aid Effectiveness, Busan, Korea
Joint Monitoring Indicators
Management for Development Results
Ministry of Agriculture, Forestry & Fisheries
Ministry of Economy & Finance
Ministry of Education, Youth & Sports
Ministry of Planning
Ministry of Women’s Affairs
Mid-term Review
National Strategic Development Plan
Non-Governmental Organisations
Official Development Assistance
Partnership & Harmonisation (TWG)
Public Administration Reform
Programme-Based Approach
Paris Declaration on Aid Effectiveness
Paris Declaration Evaluation (Cambodia Country Study 2011)
Public Financial Management
Partnerships for Development Results project (UNDP)
Priority Operating Costs (supplementation scheme)
Royal Government of Cambodia
Strategy on Agriculture & Water (MAFF & MOWRAM)
Strategic Framework for Development Cooperation Management
Sub-national Democratic Development
Sector Wide Approach
Technical Assistance
Technical Cooperation
Technical Working Groups
United Nations Development Programme
OECD/DAC Working Party on Aid Effectiveness
I. Executive summary
Project Implementation
The following activities will have a direct bearing on the project achieving its main output:
"strengthened development cooperation practices for greater national ownership and
innovative partnerships".
This will, in turn, make a contribution towards the UNDP CPAP outcome: "Enhanced
capacities at national and sub-national level to develop and monitor policies, plans and
budgets that are evidence-based and geared towards the attainment of the CMDGs by
2015".

The TWG Network meeting took place at the end of February, discussing resultsbased management, post-Busan PBA and country system work for development
effectiveness and dialogue/partnering arrangements.

Additional support was provided to a number of TWGs, notably Gender (a PfDRfunded consultancy on a PBA roadmap), education (budget integration through the
ODA Database), Health (support to a review of the TWG performance), and Forestry
& Environment (joining a study and workshop on strengthening country systems and
improving TWG performance).

CDC played a lead role in coordinating the February 17th flood review meeting
between the Prime Minister and the NGO community and has taken a lead in
developing the format for the newly-proposed annual meeting between RGC and the
NGO community.

CRDB's global work has continued as it engages with partners from the South
(Zambia and Bangladesh) and in working with the OECD Working Party on the future
global partnerships after the Busan meeting at the end of 2011.
Project management

At the Project Board Meeting (PBM) on 1 February the 2012 workplan and budget
were approved. The workplan presented to the PBM was for USD 1.026 million. A
road map for a new Development Cooperation & Partnerships Policy was set out at
the meeting.

After finalizing the workplan based on confirming costs and resources mobilised, the
PfDR budget for 2012 stands at $942,805, leaving a funding gap $21,749.

ADB TA resources have been made available, e.g. for the TWG Network meeting,
and may serve to close the funding gap. ADB activities will be integrated into a
common workplan to ensure strategic direction and transparency.

The project was given a clean audit during the visit of the external auditors in March.
1
II. Implementation progress
Output 1: Royal Government of Cambodia aid management policy (2012-2015) revised
and adapted to changing environment (post-PD priorities, PDE findings, PBA work,
information management, JMIs, technical cooperation)

The policy road-map was discussed at the annual PBM. The roadmap will focus on:
(a) the TWG Network meeting in Q1 2012 that will consider policy priorities (e.g.
post-Paris, partnerships, development effectiveness), allowing TWGs to record their
progress, opportunities and challenges as well as to provide inputs on priorities
(PBAs, systems, M&E/JMIs); (b) activities during the first half of 2012 to include a
review of the aid architecture/dialogue arrangements, country systems work focusing
on results frameworks, and further work on assessing private sector partnerships; (c)
during the second half of 2012 (and early 2013) the scope of policy review will be
enlarged to include developing common country system assessment tools,
documenting options for formalizing/expanding S-S modalities, and elaborating on
ODA management arrangements.

South-South partnerships were promoted, chiefly through accommodating the
requests of the Ministries of Finance from Zambia and Bangladesh to review the
Cambodia ODA Database with a view to adopting/adapting its technology and some
of its features. Given that the ODA Database is closely integrated into CRDB's
management and workflow arrangements, the learning Exchange with Zambia, for
example, provided a broader opportunity to exchange views on aid management
practices, especially in the area of information management. As a result of this
Learning Exchange, Cambodia is now better positioned as a South-South provider
and has increased confidence, pride and capacity in its own work. Rather then
seeing the provision of South-South support as a burden, CRDB sees it as an
opportunity for its own staff to develop their capacities and to motivate improved
performance.

There were a number of important outreach activities that have served to strengthen
RGC ownership of the development agenda:
o
NGOs – CDC played a lead role in coordinating the February 17th flood
review meeting between the Prime Minister and the NGO community and has
been assigned as the RGC focal point and secretariat for the newly-proposed
annual meeting between RGC and the NGO community. 20 NGOs attended a
meeting at CDC on 27 March to discuss a draft Guideline that had been
drafted by CRDB/CDC with PfDR support. As a result, the Annual
Consultative Meeting will be an important dialogue opportunity for NGOs and
RGC. The next steps will be to seek approval of the Guideline from D/PM
Keat Chhon and the PM.
o
Consultations with development partners provided an important opportunity
for programme review and policy dialogue. The annual UNDAF review
meeting took place in February and UN support will be adjusted to take
greater account of RGC capacity constraints on M&E as one of the follow-up
measures. CRDB/CDC also convened a meeting with Swiss Development
Cooperation, who, based on the positive outcome of their consultations, will
open an office in May 2012.
o
ODA Database training, which is provided both on request as well as through
an annual outreach programme, was provided to the EU partners (10
February) and to UNDP (16 March). As a result of these trainings, CRDB has
strengthened its outreach and can expect to receive more timely and
accurate ODA data, which in turn supports RGC planning and budgeting. The
NGO database has also been redeveloped to make it more user-friendly and
2
to promote increased reporting (CRDB currently has recorded 1,377 NGOs
out of an estimated total of more than 3,100 nationwide).

The CRDB Capacity Development Strategy was discussed at a staff retreat at the
end of March. This will link post-Busan partnership priorities and partnership work to
the organisational strengthening efforts within CRDB. The meeting reviewed the
training plan, departmental workplans, capacity issues and post-Busan policy work.
The main result of the meeting was to agree management-related responsibilities
related to cooperation between departments, to ensure that staff are aware of their
responsibilities under the new Operations Manual, and to agree the format/design of
a new CRDB website.

The Operations Manual has now been finalised following a retreat for the
Administration Department and other key staff in February. The 23-day retreat was
facilitated by PfDR and the consultant engaged to codify existing practice and to
elaborate procedures for other functions. As a result of this work there is now a
transparent and accessible tool for all staff to use related to issues such as Human
Resource policy, access to trainings, as well as to routine functions such as
procurement and asset and financial management. Organisational capacity has been
strengthened and CRDB now has a sound basis on which to develop individual
capacities in administrative functions.

After the Busan High-Level Forum Cambodia has supported the work to shape the
Global Partnership. Several contributions have been made to the OECD portal,
including on revised monitoring indicators and perspectives on global monitoring
arrangements that will replace the Paris Declaration monitoring survey. Cambodia
has also been influential in shaping the "Effective Institutions" building block.. Based
on its participation in the Paris Declaration evaluation (considered to be the largest
multi-stakeholder evaluation ever conducted in the field of development cooperation),
Cambodia also participated in a global meeting. Following all of these contributions,
Cambodia is well positioned to both influence and benefit from the new Global
Partnership that will be established later in 2012.
Output 2: Nationally and externally sourced resources are fully aligned with
government sector/budget strategies

A meeting of the partnership and Harmonisation TWG took place on 13 February to
prepare for the TWG Network meeting at the end of that month. On 27-28 February,
CRDB convened the meeting of the TWG Network in Sihanoukville with more than
100 RGC, DP and NGO representatives. The Network meeting addressed three
main issues and the main outcomes and agreements are provided as follows:
1. Promoting results-based approaches
-
CRDB/CDC will establish a Managing for Development Results Community of
Practice. A Concept Note will be developed in the next 4 weeks that identifies the
benefits of using results frameworks in sector programmes (as part of their PBA
work where relevant) and proposing an approach to develop capacities for
producing or strengthening results frameworks that are linked to resource
programming (BSPs and AOPs).
-
Results frameworks at sector level must be linked to the NSDP monitoring
framework and management arrangements. JMIs, which should also be
associated with development outcomes set out in the NSDP, should also be
drawn from these results frameworks. Project level activity should also be based
on sector results frameworks so that there is coherency between nationalsectoral-project levels of planning and resource programming and alignment of all
resources around an agreed set of development results.
3
-
Ministry of Planning expressed its willingness to work with all partners in
developing the NSDP monitoring framework. This is an issue for further
discussion in the TWG-PPR that can lay the foundation for future work on the next
iteration of the NSDP.
-
TWGs were requested to review their JMIs and to consider the need to up-date
them (where possible to be based on the established results frameworks of the
strategies/plans
of
the
lead
ministries).
Further
support
to
developing/strengthening results frameworks will promote the longer-term use of
the JMIs to support the development effectiveness agenda.
-
TWGs also requested increased cross-learning and experience sharing. Based on
the completed review templates, MOEYS appears to be a good example of a
sector programme that has developed a results framework that is used for the
JMIs with strong institutional linkages to the NSDP, sector plan and budgeting
process as well as to dialogue with development partners.
2. Promoting development effectiveness (PBAs & stronger country systems)
-
Strengthening systems is closely associated with the implementation of core
reforms (PFM, PAR, SNDD). It is therefore necessary to improve leadership,
coordination and management of the reforms at the sector level. This issue has
previously not been high on the agenda of most TWGs but should in future
feature more prominently in their discussions with participation of representatives
of the reform programmes if required.
3. Promoting effective partnerships
-
Based on the discussions during the meeting, it was apparent that many TWGs
need to make an honest assessment of their partnership dynamics. Each
reference to trust and relationship-building during the meeting was endorsed
enthusiastically by all participants, suggesting that this is a problem area for many
TWGs.
-
Many of the problems identified during the meeting relating to TWG performance
were systemic: issues of leadership, trust, representation, resourcing, coverage of
issues, monitoring of progress have all been consistently identified in every TWG
review since their establishment in 2004 (see for example, the 2007 Aid
Effectiveness Report, page 41). CRDB/CDC committed to undertaking a review of
partnership dialogue arrangements and will take this into consideration in its work
together with other proposals such as adopting a cluster approach.
-
Some TWGs observed that the remit of their TWG, in terms of the issues that it is
mandated to discuss, are outdated or too narrow and do not therefore reflect the
most important development challenges of the sector. TWGs have been in
operation since at least 2004 and it may now be opportune to consider the
coverage of dialogue (within and between TWGs) and if TWGs are the most
appropriate and suitable forum in which to take forward dialogue between RGC
and its partners. The forthcoming review may address this issue but individual
TWGs are also encouraged to deliberate on whether they are able to discuss
issues of a technical nature that are relevant to the broader sector's work.
-
MOEYS reported progress in the Education TWG in strengthening partnership
and dialogue arrangements. The lessons of the education sector can be
instructive, not to simply adopt structures that are similar but to understand the
manner in which MOEYS and its partners reflected on their own needs and
capacities and made the changes that were necessary over a period of time to
create a stronger and more effective partnership.
4
-
TWGs will be asked to reflect on the opportunities for increased engagement with
the private sector and for systematic identification of South-South Cooperation
and learning opportunities (including through triangular cooperation in which a
development partner may be able to sponsor collaboration between Cambodia
and a partner country from the South).
-
The meeting served as a useful reminder that other channels for dialogue exist
but they are often under-utilised. Informal consultations between senior officials
are almost always a more effective means of resolving and addressing issues
than "big table" meetings of many people that are more usually seen as
"milestone" events to agree on areas of progress and future actions. Bilateral
consultations are another option for formal dialogue that not all development
partners take advantage of (despite this being a recommendation of the 2007 Aid
Effectiveness Report, page 42).
-
The meeting agreed that civil society partners had made an important contribution
to national development. Capacity constraints and challenges were identified,
however, and this may be an area for dialogue within respective TWGs or for
bilateral support from partners.
Other support to TWGs and PBA work is included as follows:

During January and February, PfDR funded a MOWA-led consultancy to prepare a
roadmap for a Gender PBA. The final report identified a number of capacity issues
and proposed different scenarios for advancing the Gender PBA, including to
strengthen core functions and outreach to GMAGs. This work complements the
recently-completed Neary Rattanak III mid-term review and will guide MOWA in its
future work in implementing the main reform programmes and seeking to achieve the
Neary Rattanak III results.

A Gender PBA clinic was held for MOWA on 27 March to review the Roadmap
consultancy and to establish a consensus on next steps. PfDR led the facilitation of
this training and all of its preparation, which was a useful 'learning by doing' exercise
fro the 4 CRDB colleagues that worked as facilitators/trainers. As a result of this
training 30 MOWA staff have an increased understanding of PBAs and its application
to the Neary Rattanak priority of economic empowerment. Further support from
CRDB/CDC will be required, however, as MOWA needs mush more assistance to
develop and apply the PBA in away that supports its won capacity efforts and the
achievement of development results. (A full report of the training is available on
request).

PfDR and CRDB staff participated in the Ministry of Health review of the Health
TWG. This builds on the Health PBA evaluation in 2011 that identified on-going
challenges in promoting policy dialogue, alignment with the burden of disease and
the reform of ODA practices. As a result of this work, the MOH will be able to assert
greater ownership over the health sector work and the can lead the development
partnership through enhanced policy dialogue in the TWG.

The Agriculture & Water TWG PBA held consultations with CRDB and PfDR staff in
February related to their efforts to develop a PBA for the Strategy on Agriculture and
water (SAW).

CRDB is currently in discussions with the Forestry & Environment TWG about
preparing a PBA clinic for them in Q2. This follows the completion of a review of the
sector in which CRDB participated in 2011. CRDB staff also joined a TWG workshop.
5
Output 3: Strengthening use of national systems for programming, planning,
monitoring & evaluation, coordination and resource mobilisation (key sectors)

The TWG Network meeting at end-February (see above) considered future work on
country systems. A number of TWGs indicated their requirements for future work on
country systems strengthening:
o
Country systems are now to be used as the "default option" based on the Busan
commitments. TWGs that expressed a potential interest (answering Yes to
question B4) in working with CRDB/CDC to develop pilot country systems include:
Education; Health; HIV/AIDS (ODA management); LJR (budget integration); PPR;
A&W (results frameworks); FSN (ODA-budget integration & joint capacity
assessments); F&E (planning, M&E, joint CD assessments); RWSSH (PBAs);
Land (ODA-budget integration, results frameworks).
o
Specific country systems work can be supported for the ministries/agencies and
TWGs identified above once these TWGs have discussed the recommendations
in more detail and have prepared a more detailed assessment of their needs.
ODA-Budget integration and results frameworks appear to be systems that are in
high demand.

CRDB/CDC will therefore take this work forward with PfDR support (and in
collaboration with ADB) to address the main priority that is results frameworks. A
Concept Note was prepared and shared for consultation amongst TWGs by endApril. CRDB/CDC will then design and deliver a package of support that allows the
line ministries and agencies that lead the TWGs to develop results chains that are
linked to their sector plans/strategies and can inform the focus of TWG work.

Support was provided to MOEYS to inform the re-coding of the education sectors in
the ODA database. This will align the recording of ODA with the 5-year Education
Sector Plan and will ensure that the data provided by DPs can be sued directly for
planning and budgeting in the BSP exercise. As a result of this work, MOEYS will be
able to ensure that external funds are aligned to their priorities and that all resources
can be consolidated into a single framework to promote improved planning and
resource allocation.

The NGO Database was also developed further to make it simpler to use for NGOs.
Following consultations with local NGOs, the questionnaire has been re-designed
and the on-line module has been simplified. The focus on financial reporting has
been emphasised to promote transparency and coordination.

CRDB/CDC, with PfDR technical support, developed a tax exemption database that
is used to record exemptions granted to NGOs and foreign organisations. This new
system will expedite the processing of exemptions and will promote efficiency and
responsiveness in processing NGO exemption requests. It will also support budget
credibility and macro stability (objectives of the PFM reform) by providing MEF with
timely and accurate details of the revenue implications of tax exemptions granted to
non-government entities.
6
PROGRESS TOWARDS PROJECT OUTPUTS
Baseline (2010)
Target (2015)
Current status (Q1 2012)
Output 1. Royal Government of Cambodia aid management policy (2012-2015) revised and adapted to changing environment
1: Aid management policy
SFDCM to be updated 2012
In place with frequent reviews
TWG Network discusses post2012-15
Busan policy in Q1. Review of
dialogue arrangements and
PBAs in Q2/Q3, MfDR work Q3
2: Outreach with civil society
2 CRDB initiatives & TWG
NGO Forum, CCC, MEDiCAM
participation
invited to TWG Network. 20
NGOs contribute to RGC-NGO
Annual Consultative Meeting
dialogue
3: South-South policy
No policy
Policy operational
2012/13 policy to include S-S
development
policy framework
4: S-S management plan
No plan
Plan operational
2012/13 policy to include
5: Private sector partnerships
PSD TWG
CDF includes PS
Dialogue mechanisms to be
reviewed as part of 2012/13
policy, incl study on pte sector
6: S-S Knowledge
--Part of broader KM approach
Website work on-going and
management
frequently updated
7: ODA and NGO Databases
On-line
Responsive to broader policy
On-going development and
outreach to DPs & NGOs
8: Knowledge management AE --Part of CRDB CDS
KM officer recruited, currently
improving website resources
9: CDC outreach capacities
Stronger and developing
Part of CRDB CDS
To be part of CRDB CDS
CRDB active with NGO
consultations and bilateral
donor reviews
10: Capacity Development
Implemented and monitored
Implemented and monitored
New CDS approved by CRDB
Strategy
management and discussed at
staff retreat (Q1)
11: Policy analysis work.
In place but weak
Effective policy dept
PfdR supports Policy Dept –
New Director now in place.
12: Training plan for staff
Annually prepared
Implemented and monitored
New committee overseeing
implementation – plan has been
delivered on-track
Output 2. Nationally and externally sourced resources are fully aligned with government sector/budget strategies (five
sectors).
13: PBA clinics developed
Concept Note in place
Stable policy, provision
Tools in place, working with
MoWA, MOP, MOEYS, F&E,
Health in Q1.
14: PBA clinics to MoWA + 4
None
5
MoWA in Q1, TWG-Network in
Q1. F&E in Q2
15: Strengthen TWG Network
In place and effective
In place and effective
Network meeting in Q1
16: PBA Learning tools
None
In place and effective
On-line resource in place
17: 4th Aid Effectiveness
3 AERs of high quality (2007,
Consistent quality and policy
Development Effectiveness
Report
2008, 2010)
relevance
Report produced in Q4 2011
and used as input to TWG
Network meeting Q1 2012
Output 3. Strengthening use of national systems for programming, planning, Monitoring & Evaluation, coordination and
resource mobilisation (key sectors)
18: Country systems
----Part of TWG Network agenda
workshop
Q1 and follow-up on MfDR
19: Country systems studies
1st assessment 2010
As required
MfDR concept note shared Q1
20: Select pilot
Awaiting TWG feedback on
ministries/systems
MfDR in Q2
21:Capacity assessment tool
Awaiting TWG feedback after
TWG Network meeting
22: Practice notes & case
tbd in Q2 and Q3 as part of onstudies to support learning
line resource and policy work
(including S-S)
7
PROGRESS TOWARDS COUNTRY PROGRAMME (CPAP) OUTPUT
Output 5.3: Development cooperation practices for greater national ownership and innovative
partnerships strengthened
Indicator
Baseline
(2010)
Sustainability of CRDB/CDC*
0
No. of Technical Working Groups with funded RGC-led PBA
Action Plans (Budget Strategic Plans)
0
Status
(Q1 2012)
Target
(2015)
4
6
Education
10
Health
D&D (IP3)
A&W (MAFF)
MOWA gender
% of policy recommendations of most recent AER/DER
42%
All are under
70%
implemented by TWGs within 1 year.
consideration
by TWGs
* (count of: CRDB budget contribution, valid policy, operations manual, audit, full staffing, performance system)
III. Project implementation challenges
No new challenges came to light in Q1. POC implementation has resulted in no loss of staff
and has supported efforts to motivate performance. POC has made a very strong
contribution to organisational performance as well as to individual motivation and its
withdrawal end-Q2 will likely be significant as was the MBPI termination end-2009. This point
should be shared with the on-going POC evaluation lead by CAR.
a. Updated project risks and actions
Project Risk 1 Staff positions are not established, so that seconded and contract staff are not
made permanent and additional permanent staff cannot be retained. POC is key to
motivating and retaining staff but will expire 2012.
Actions taken: CRDB has held dialogue with MEF about having a more detailed and itemised
budget for CRDB. These appear to have gone well. Staffing is likely to remain of a seconded
and contractual, although CRDB management is newly-attempting to create established
posts. Most civil servants were promoted end-2011 so their tenure and motivation is secure.
Project Risk 2: TWG performance requires an on-going effort to strengthen partnerships and
ensure that their potential is realised.
Actions taken: TWG Network and PBA work has been prioritised and provided on a selective
basis to where the pre-conditions for more successful partnerships are in place. A learning
tool and dissemination of "Making Partnerships Effective" was produced in 2011 but still this
problem featured highly in the TWG Network meeting during Q1. A review of the dialogue
architecture will take place in Q2/Q3.
Project Risk 3: Incentives that run counter to aid effectiveness priorities (fiduciary constraints,
“donor fatigue”, RGC dependence on projects that support recurrent funding or substitute
capacity, accountability to donor capitals rather than to national stakeholders for results) may
deflect attention away from actions and reforms required to strengthen the linkage between
aid effectiveness and development results.
Actions taken: RGC will use HLF4 as an opportunity to ensure strong ownership. 2012 policy
work will identify contextualised priorities – backed with a global mandate – to secure
renewed focus on implementation and results-based strategies for ODA management. These
issues were discussed in the Development Effectiveness Report that has been regarded as
of high quality and relevant to the future of the focus on "development effectiveness" in
Cambodia.
8
b. Updated project issues and actions
Project Issue 1: Resource mobilisation
Actions: the project has made progress and funding for 2012 is in place (with a minor
resource gap). Longer term resourcing is much less certain, however and long-term
commitments from Sweden and Australia need to be discussed further. ADB TA funds may
complement those provided PfDR on some strategic issues (all such support will be included
in a common workplan to ensure transparency and effective planning).
IV. Financial status and utilization
The external audit of 2011 activities took place during the week of 12 March 2012. The
project was given an unqualified audit with the following minor findings:
1. Ensuring compliance with tax regulations: Payments made to a resident or nonresident person for the performance of services, including management, consulting
and similar services are subject to 15% (resident) and 14% (non-resident) withholding
tax respectively. The project is seeking UNDP CO advice as this issue is common to
he entire UNDP programme and requires a harmonised response.
2. Cheques made payable to cash: Cheques of a small value (e.g. for DSA to workshop
participants) were made out to "cash" instead of to the payee. This practice will be
discontinued.
3. Use of journal voucher for advance clearance adjustment: The journal voucher was
not used for the advance clearance and adjustment raised by the project as a
payment voucher is currently used for the entire transaction. A journal will be
introduced as a part of the CRDB/CDC’s financial management with the new
Operations Manual implementation.
The full audit report will be shared with all PfDR partners once it has been completed by the
auditors.
2011 Expenditure by Output (cumulative)
Q1 (actual)
Q2 (actual)
Q3 (est)
Q4 (proj)
Total
Output 1
114,546.51
114,546.51
Output 2
13,728.88
13,728.88
Output 3
-
-
M&E support
-
-
128,275.39
128,275.39
Total
9
Table 1: Contribution Overview
[Project started: 1 January 2011 – Project end: 31 December 2015]
Contribution
Balance
Contributions
Donor Name
Committed1
AusAID (Fund 30000 Donor 00055)
2011
AUD200,000.00
2012
AUD200,000.00
NZL (Fund 30000 - Donor
00188)
CIDA (Fund 30000 - Donor
00550)
CIDA (Fund 30000 - Donor
00550) Balance from 2010
was transferred from
MDSP project to PfDR
(expended Q1 2011).
Sweden(Fund 30000Donor 00555)
UNDP (Fund 04000 Donor 00012)
Total received in USD
Received2
USD217,864.91
0
AUD200,000.00
USD460,882.06
USD460,882.06
0
2011
CAD200,000.00
USD205,973.22
0
2012
CAD200,000.00
USD195,312.50
0
2013
CAD200,000.00
USD199,004.98
0
2014
CAD200,000.00
CAD200,000.00
2015
CAD200,000.00
CAD200,000.00
2011
2011
SEK2,000,000.00
USD43,605.54
0
USD318,826.72
0
2012
0
2011
USD200,000.00
USD200,000.00
0
2012
USD200,000.00
USD200,000.00
0
2013
USD200,000.00
USD200,000.00
2014
USD200,000.00
USD200,000.00
2015
USD200,000.00
USD200,000.00
USD1,447,152.45
1 “Committed” refers to funding which has been obligated by signed agreement, but not necessarily released by the donor.
2 “Received” refers to funding which has already been committed and released by the donor.
10
Table 2: Cumulative Expenditure by Activities
[1 Jan – 31 December 2012]
Activities - Description
Budget
2012
01Jan-31 Dec 2012 Cumulative
Expenditure
Balance
Delivery
(%)
Govt/PfDR
(Disbursed)
UNDP
(Disbursed)
239,961.68
59,280.05
1,558.91
60,838.96
179,122.72
25%
20,931.07
0
0
0
20,931.07
0%
Activity 2: RGC Aid
Management Policy 20122015
220,292.12
0
27,979.20
27,979.20
192,312.92
13%
Activity 2.1: RGC Aid
Management Policy 20122015
43,172.23
8,145.00
0
8,145.00
35,027.23
19%
Activity 3: Outreach with
National Partners
55,640.00
0
0
0
55,640.00
0%
Activity 4: Regional
Partnerships and SouthSouth Cooperation
26,750.00
1,916.00
0
1,916.00
24,834.00
7%
Activity 5: ICT Capacity &
Management
130,314.23
15,563.50
103.85
15,667.35
114,646.88
12%
Sub-Total Deliverable 1
737,061.33
84,904.55
29,641.96
114,546.51
622,514.82
16%
Activity 6: Partnership
Dialogue and Coordination
86,135.00
0
0
0
86,135.00
0%
Activity 7: ProgrammeBased Approach
Implementation
42,265.00
932.08
12,796.80
13728.88
28,536.12
32%
Sub-Total Deliverable 2
128,400.00
932.08
12,796.80
13,728.88
114,671.12
11%
Activity 8: Consultation
and Dialogue on National
System
4,140.52
0
0
0
4,140.52
0%
Activity 8.1: Consultation
and Dialogue on National
System
6,559.48
0
0
0
6,559.48
0%
37,450.00
0
0
0
37,450.00
0%
Activity 1: CRDB Capacity
Development
Activity 1.1: CRDB
Capacity Development
Activity 9: National
System Capacity
11
Total
Sub-Total Deliverable 3
48,150.00
0
0
0
48,150.00
0%
Activity 10: M&E, Gender,
Communication, Risk
Management
27,736.78
0
0
0
27,736.78
0%
941,348.11
85,836.63
42,438.76
128,275.39
813,072.72
14%
Total
12