PROJECT MANAGEMENT MANUAL Contents - Fokus

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ExampleNorwegian audit (YYY’s auditor has checked the total project accounts)AUDITOR‟S REPORT………………………… (Project‟s name/number and year)I (the auditor) confirm hereby that NOK……… received by FOKUS has been used inaccordance with the stipulations of the contract of ………… (date) between FOKUSand YYY and that the necessary original vouchers have been produced and controlledby me. (Of the total funds NOK……. are unused, comprising of NOK……… in theproject in the field‟s account and NOK…….. in the Norwegian account).A control of the project accounts (YYY‟s co-partner in the field) has been carried out bycomparing the project accounts and the auditor report with the budget and FOKUS‟funding, together with a control of the audit report drawn up by the local auditor in thecountry receiving aid. My control of the project accounts is therefore (partly) based onwork carried out by the auditor in the aid country.It is further verified that travel allowances which are being claimed for are inaccordance with the agreement and in relation to State travel regulations. All thevouchers required by the State travel regulations are original and controlled by me.The rendered account, in my opinion, expresses responsibly the project‟s results per31.12. …. and therefore for YYY‟s use of funds granted by the project agreement.Date:Auditor‟s stamp and signatureThe following must be enclosed with the report before it is sent to be audited- Norwegian bank statements- Norwegian vouchers- Contracts- Audited accounts from the field9. ANTI-CORRUPTION WORKBelow follows guidelines compiled by Mildred Mikkelsen with advice onfighting corruption.I have worked for 3½ years as a project coordinator in Nicaragua for The LatinAmerica Health Fund (LAHF). Unfortunately, corruption has been a part of myworking day and this is a reality all of us who work with projects must be aware of,whether at home or in the field.16
It is, of course, easier to control misuse of funds when one is in the field because oneknows the conditions in the country. Even when working from Norway, however, it ispossible to carry out controls with the funding. My aim with this document is to givesome advice on how the misuse of funds can be prevented, based on theexperiences I have had in Nicaragua. I have spoken to people who have worked, orare working in Latin America and in Asia, whose experiences have been similar tomine. Therefore I believe it is possible to use the experiences from Nicaragua as abasis for a general debate.I do not believe everyone should instigate all the measures. Various measures arementioned so that this can form the basis for a discussion on how anti-corruptionwork can be carried out. Corruption and misuse of funds are charged words. As aNorwegian it is easy to feel that one is casting suspicion on co-partners if demandsare made as to how the funds are handled. My comment is corruption exists and theresult is that aid does not reach those who need it most. It is easier to preventcorruption than deal with it later, in my opinion. Corruption is a serious social problemwhich represents an impediment for development. Working against corruption istherefore working to promote development.I hope this will be useful.Some usual methods of swindling:Some usual ways of gaining money from aid organizations by swindling are: False receipts: This is very easy to do. Invoices can be higher than the realprice or invoices are written for purchases that have never been made.This is often looked upon as a normal act of friendship. There is also aform of business where the buyer and the seller share the amount which isthe difference between the actual price and that given on the invoice. Over budgeting: Another form of swindling is that too high prices formaterial are given in the budget, whilst purchased at market price. Thedifference is then kept. Amounts of material are also over budgeted andthe excess is kept. Double budgeting: The same project is presented to two organizations.The funding from one of the organizations is then kept, presenting thefinished project to the two organizations as the individual organization‟sproject. Manipulation of the poor: Poor recipients who are barely literate areencouraged to sign that they have taken part in activities or receivedmaterial without having done so. This is done by either telling they aresigning something else, or claiming they will not receive funding for newprojects if they do not sign. Incorrect payment of salaries: If an organization is supported by thepayment of salaries, the employees may be paid a part of their salaries,whilst signing for the whole amount. They sign because they are frightenedof losing their jobs.Some signs of danger:Some may find it difficult to understand the budget. There are, however, some signsof danger which can be discovered by looking at the accounts: Extensive use of invoices which do not have the shop‟s/company‟s logo Invoices/receipts which have been manipulated Forged participant lists Purchases which are not in harmony with the completed activities17
Page 1 and 2: PROJECT MANAGEMENT MANUALContents1.
Page 3 and 4: 2. INTRODUCTIONWhat is FOKUSFOKUS -
Page 5 and 6: FOKUS - from project to programmePr
Page 7 and 8: 3. CALENDAR 2011CLOSING DATES20 Jan
Page 9 and 10: The budget processBudgets from the
Page 11 and 12: Looking at what is used is useful f
Page 13 and 14: 2.1. Local organisation must satisf
Page 15: Norwegian standard layout with Norw
Page 19 and 20: The amounts for the various activit
Page 22 and 23: 10. TRAVELAll travel expenses must
Page 24 and 25: Stages in the evaluation1. The plan

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