Evaluation of the USAID-Kosovo SME and Agriculture - Economic ...

Development Associates, Inc.D. This activity was undoubtedly important in earlier years but is notsufficiently targeted to be included in future SME programs.E. Useful in showing KBS providing an input to SME development.2. Training and Certification of Accountants and Auditors[Targets 2.1 through 2.6 were added in the Competitiveness Modification #10 in December2002. They are in support of legal and regulatory reform. The reforms called for certificationsby accountants and auditors, and none was available. The targets were intended to providetraining, examination and certification for accountants and auditors. By themselves, these targetsare only lightly connected to SME development, but did support of the Economic ReconstructionProject which affected the environment in which SME business is transacted.]2.1 Provide certification training for auditors by number of attendees.Targets year 4: 80, ATD: 13 LOP: 130A. Import for regulatory reformB. Measurements are clear from KBS recordsC. The yearly targets were not specified in the original task order except asoffered by “partner organizations” totaling 90 participants. KBS has metall of the certification training responsibilities that have been madeavailable by the KFRB 21 , which has the responsibility to schedule/licensecertification exams for auditors. Training was provided for 13 “FastTrack” auditors. The Ministry of Finance dismissed the KFRP Board, andno further certified auditor training has been authorized at this time. Thus,the targets are not useful in analyzing KBS performance, since thefulfillment of the target is not within its jurisdiction.D. KBS responded to requirements for specialized auditor training andexamination and could respond again if government agencies scheduledthe examinations.E. A tangential KBS performance achievement.2.2 Provide certification exams for auditors by the number of exams.Targets year 4: 2 ATD: 1 LOP:4Same issue as described above21 Kosovo Board on Standards for Financial ReportingEvaluation of the USAID/Kosovo SME 49 May 2004and Agriculture/Agribusiness ProgramsVolume I