institut Sénégalais de Recherches Agricoles ...
institut Sénégalais de Recherches Agricoles
Natural Resources-Based Agricultural Research Project
(NRBAR)
FINAL REPORT
NRBAR FINANCIAL ADVISOR
MAY, 1996
by
David W. Holmes
VOLUME 1: TEXT OF REPORT, ANNEX A, ANNEX B
VOLUME Il: ANNEX C
VOLUME Ill: ANNEX D
in collaboration with
The United States Agency for International Development (USAID)
USAID Project Number: 685-0285
and
The Consortium for International Development (CID)
USAID Contract Number: 685-0285-C-00-2329-00
Institut Sénégalais de Recherches Agricoles (ISRA)
Route des Hydrocarbures Bel Air
B.P. 3120
Dakar, Sénégal
Téléphone (221) 32.24.28 / 32.24.30
Fax (221) 32.24.27
Bureau NRBAR:
Bureau 38, Direction Générale
Institut Sénégalais de Recherches Agricoles (ISRA)
Route des Hydrocarbures Bel Air
Dakar
Adresse Postale
USAID/ANR/CtD, B.P. 49, Dakar, Sénégal
Téléphone (221) 32.17.88
Fax (221) 32.17.84
Contents
Executive Summary
1 .
Introduction
1 . 1
Background, objectives and anticipated outputs
1.2 Financial management analysis
1 .2.1 Project pre-implementation activity
1.2.2 Project implementation activity
2.
Achievements, problems, and key recommendations
2.1
Primary problem - no one’s in charge
2.2
Review of the pre-implementation contractor’s reports
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2.3
Strategic plan for financial management
2.4
Financial management system development
2.5
Introduction to fund accounting concepts
2.6
Develop a mode1 multi-year-grant financial management report
2.7
Develop grants management information system
3.
Implications and future prospects for ISRA’s financial management
system
3.1
Implications
3.2 Future prospects
4.
Conclusion
Annexes
Annex A:
Monthly Reports
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Annex B:
Biannual Reports
Annex C:
Selected Technical Documents
COI
Rapport de la Commission Gestion Financière et Comptable,
Janvier 1995
CO2
Financial Certification - E&Y end of Phase Il:
contribution/accomplishment, January 9, 1996
CO3
Catalog of E&Y reports at CID/NRBAR, 1993
CO4
Review of Ernst & Young reports prepared under USAID contract
685-0285-C-00-2299-00, 1993
CO5
Compte rendu de l’atelier sur l’élaboration du cadre logique de la
fonction financière de I’ISRA des 13 et 14 janvier 1995
CO6
Ebauches de la stratégie et du cadre logique pour la fonction
financière de I’ISRA, 17 janvier, 1995
CO7
Le plan stratégique de la fonction financière de I’ISRA, mai 1995
CO8
Financial management assistance, December 12, 1994
CO9
Amélioration de la gestion financière de I’ISRA, 16 décembre 1994
Cl 0
L’analyse de l’évolution du contrat du cabinet Ernst & Young pour
l’amélioration de la gestion financière de I’ISRA, 22 décembre 1994
Cl 1
L’amélioration de la gestion financière de I’ISRA, 22 décembre
1994
Cl 2
Programme pour la certification du système de gestion financière à
I’ISRA par I’USAID, 23 juin 1995
Cl 3
Programme pour le développement d’un système de gestion
financière viable à I’ISRA et sa certification par I’USAID, 14 août
1995
Cl 4
Termes de référence pour la sélection d’un cabinet d’expertise en
vue de la mise en place d’un système de gestion informatisé à
I’ISRA, décembre 1995
Cl 5
ISRA Direction Générale, Credit 2107-O SE, Cellule de Mémoires,
Situation au 8 mars 1996
Cl 6
Procédures de gestion des conventions, mars 1996
Cl 7
Terms of Reference for ISRA Financial Manager, May, 1996
Cl 8
Scope of Work for Short-term technical assistance to strengthen
the management information system office at the Senegalese
Institute for Agricultural Research, July 1994
Cl 9
Observations sur l’approche proposée pour la mise en place d’une
ri
I
comptabilité analytique à I’ISRA, 21 février 1995
C20
La comptabilité générale et les bilans par rapport à la “comptabilité
d’entreprise”, la prise de décisions et le contrôle de la gestion, 20
janvier 1996
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Annex D:
Plan and Budget for Viable Financial Management System
DO1
Procès-verbal de la Commission Technique chargée de l’examen
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des offres retenues et relatives à la mise en place d’un système de
gestion informatisée à I’ISRA, 10 janvier, 1996
DO2
Soumission Technique et Financière pour la Mise en Place d’un
Système de Gestion Informatisée, décembre 1995, EUREXCEL-
ASSOCIES
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EXECUTIVE SUMMARY
ln order to continue the development of the institut Sénégalais de Recherches
Agricoles (ISRA) as an effective research institution, ISRA and the United States
Agency for International Development (USAID) designed the Natural Resources-
Based Agricultural Research Project (NRBAR). The project is detailed in the
Project Paper 685-0285 dated July 23, 1991, and was initiated by the NRBAR
Grant Agreement 685-0285 between the Government of Senegal (GOS) and the
United States of America dated July 31, 1991. The project is scheduled to be
completed on July 31, 1998.
THE PROBLEM
The principal problems addressed by the project are Senegal’s need for low-cost
natural resources-based agricultural technologies in order to increase the
productivity of agricultural systems, and the need for ISRA to have a strong
institutional capacity to undertake natural resources-based research. One area
targeted for institutional strengthening was financial management such that as
an anticipated output during the life of the project ISRA would assure that
“financial management systems are in place providing satisfactory
accountability and control, and producing useful information for senior
management” (NRBAR Grant Agreement, Annex 1, p. 14).
The Project Paper provided an analysis of the pre-existing ISRA financial
management system and identified the following problems:
1.
The lack of analytical skills. Senior staff had been hard to retain at
ISRA’s salary levels.
2.
The computerized accounting system was powerful but not user-
friendly and few people could use it. Many records were kept
manually.
3.
There was no system for indirect cost accounting. In the absence
of defined cost centers and data, there was no credible way to
estimate these costs and consequently no way of billing for them
or managing reserves to amortize and replace facilities.
4.
The system did not generate timely information and tools for senior
management to use in decision making.
5.
Budgets were not respected in making expenditure decisions.
6.
Accountability for use of funds was very weak, both slow and
imprecise.
7.
Existing research funds were sometimes ‘frozen’ and thus not
available to researchers.
Final Report NRBAR Financial Advisor, May, 1996 - Executive Summary
Page i
THE APPROACH
The Project Paper design addressed these problems in two contracts. In 1992
USAID/Dakar contracted with Ernst & Young (USAID Contract Number 685-
0285-C-00-2299-00) to assist ISRA in its development of a viable financial
management system for both its human and technological dimensions. Ernst &
Young was expected to accomplish the following general duties:
- Assess training needs for the Administration and Financial Management
division;
- Develop a comprehensive system for financial planning, budget
management, accounting, and interna1 controls;
- Implement an action plan to strengthen ISRA’s overall financial
management and interna1 controls;
- Identify commodities and technical assistance services needed to
support ISRA’s long term sustainability efforts;
- Develop a training plan, to be included in the workplans for steps I and
II, and specifying training needs and types; locations and periods; and a
list of ISRA employees concerned;
Ernst & Young’s specific duties included, but were not limited to the following:
- Assist ISRA in planning long term financial management improvement;
- Make recommendations
for modification or replacement of the existing
data processing system as well as manual and semi-automated
procedures;
- Address the need for standardization of both inputs and outputs to
achieve systems integration, including accounting entries covering
expenditures and cash;
- Design and assist ISRA in operationalizing a cost accounting system;
- Recommend financial indicators available from the system to improve
managements ability to plan, control and evaluate organizational
effectiveness;
- Develop an organization plan, clearly designating responsibilities
between the Management Controller, the General Secretary, and the
Chief Accountant;
- Develop the plan in conjunction with the overall management
information system, the analysis should extend to the organization plan of
the centers and stations and pay special attention to staffing
requirements in administration and accounting;
- Develop and assist ISRA in implementing the recommendations in the
financial prioritized action plan for all activities covered in the first year of
the plan;
- Identify elements of the financial prioritized action plan and a scope of
work to be implemented by the CID Financial Advisor in the NRBAR
project.
For purposes of the contract, the terms of reference defined financial
Final Report NRBAR Financial Advisor, May, 1996 - Executive Summary
Page ii
management to include not only financial accounting and associated internai
controls, but also budget planning and control, management accounting,
reporting and financial analysis.
The Ernst & Young diagnostic analysis of the 1992 ISRA financial management
system, and the resulting development and execution of the Action Plan for an
improved financial management system, were intended to achieve the
establishment of a viable financial management system and USAID certification
of the ISRA financial system.
The second contract was a five-year contract for NRBAR services (USAID
contract number 685-0285-C-00-2329-00) awarded to the Consortium for
International Development (CID) by USAID in July, 1992, under which contract
the CID Financial Advisor was recruited for three years beginning June 1993,
with the following terms of reference:
(a) developing adequate financial sub-systems at ISRA,
(b) increasing the effectiveness of the computerized accounting system,
(c) strengthening the indirect cost accounting processes,
(d) generating timely financial analyses in forms appropriate to decision-
makers at all levels, and
(e) developing a system for tracking all donor and Government of
Senegal contributions.
Given that Ernst & Young had not yet completed their work and no specification
of the ISRA financial management system had yet been made it was necessary
for the CID Financial Advisor to work in the additional two areas:
(f) reinforcing ISRA management’s capacity to coordinate, monitor, and
evaluate the activities of the Ernst & Young contract, and
(g) developing the ISRA strategic vision for financial management.
As it was intended that the viable financial management system would be put in
place during the Ernst & Young contract period, the CID Financial Advisor’s
activities, coordinated with the ISRA financial manager, would complement that
work and reinforce ISRA management’s capacity to manage, monitor, and
evaluate the functioning of the “new” ISRA financial management system; and
would assure the effective future operation of the reorganized financial
management system, thereby maintaining the conditions permitting USAID to
contract directly with ISRA $2.3 million of NRBAR project funds in support of
ISRA’s Natural Resources Management program.
Final Report NRBAR Financial Advisor, May, 1996 - Executive Summary
Page iii
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ACTIVITIES OF ERNST & YOUNG
The Ernst & Young work began in July 1992. Ernst & Young performed an
overall assessment of the general management environment surrounding the
financial management function. Early in 1993, after the completion of the
diagnostic phase, USAID asked Ernst & Young to suspend its work pending
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ISRA’s acquisition of recommended software and hardware. The procurement
was effectuated December 1993. From then through the first semester of
1994, USAID and Ernst & Young negotiated the beginning of the system
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development and installation. This work started in September 1994 and was
finished in December 1995.
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Ernst & Young’s accomplishments included the revised chart of accounts, the
customized accounting software on the IBM AS/400, the 1992 physical
inventory, and the training needs assessment. Ernst & Young also made
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conceptual contributions to the on-going developments in grants management,
cost accounting, the budget process, and the use of the IBM AS/400.
Unfortunately, it was not possible, during the period of the Ernst & Young
contract, for USAID to certify the ISRA financial management system. Rather
than developing the expected financial management system as detailed in their
contract’s terms of reference, Ernst & Young focused their efforts on the
centralization of the accounting function, despite numerous attempts by ISRA at
refocusing (see section (f) below).
A contract planned for completion in October 1993 was finally closed in
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December 1995 without achieving its principle objective. This jeopardized the
implementation of the CID contract and the NRBAR project, other operating
grants from other donors, as well as the future prospects for further financing
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from the World Bank.
ACTIVITIES OF THE CID FINANCIAL ADVISOR
The CID Financial Advisor began work June 1993. The following sections
present the principal activities organized according to the terms of reference as
presented above.
(a)
Developing adequate financial sub-systems at ISRA
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In early 1994, the General Secretary directed the CID Financial Advisor to begin
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work with the grants billing unit to develop better information about the World
Bank PRA II credit. The grants billing unit had a computerized data-base system
to process billing vouchers but was blind as to how much of the credit had been
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spent, was currently encumbered, or should be in the bank. Absent regular
bank reconciliations from the ISRA accounting office or reconciliations with the
World Bank monthly statements on the credit, there was no means to verify the
numbers the grants billing unit was reporting. Also, because of the lack of
management accounting information, no one was sure how much that had been
Final Repart NRBAR Financial Advisor, May, 1996 - Executive Summary
Page iv
advanced to a given tenter needed to be repaid or was remaining in the bank at
the tenter.
The CID Financial Advisor set up an auxiliary journal for each tenter, a voucher
control system, reconciliation systems with both the bank account and the
World Bank, and a definitive multi-year statement on the exploitation of the
fund. The Advisor had to go back to 1992 statements to initialize the system.
Subsequently, the General Secretary’s office began to provide relevant
encumbrance information to complete the system. The Advisor trained the staff
of the grants billing unit during 1994 in the operation of the system.
lb)
Increasing the effectiveness of the computerized accounting system
Ernst & Young produced several critical, diagnostic documents regarding the
effectiveness of ISRA’s computerized accounting system. However, their
proposed workplan was limited to customizing and installing new accounting
software. Strengthening the effectiveness of the computerized accounting
system appeared to fall outside of their terms of reference. This was an area
where the CID contract short-term technical assistance could have some
impact.
The CID Financial Advisor proposed that CID resources be applied in this area.
Over a period of 6 to 8 months the Advisor developed a terms of reference for
short-term technical assistance. This terms of reference was developed during
a series of meetings with the ISRA counterparts and approved by the ISRA
Director General. Then the Advisor spent several months contacting
consultants trying to identify one with the requisite technical skills. When the
whole package was ready, the ISRA Director General, after discussion with
Ernst & Young and the ISRA counterparts, decided to await the end of the Ernst
& Young contract before fielding the consultant. Neither ISRA nor Ernst &
Young proposed any alternative package of consulting services to address the
documented weaknesses in ISRA’s computer system management.
(c-1
Strengthening the indirect cost accounting processes
Building on the cost accounting system proposed by Ernst & Young, ISRA
agreed a system that would establish costs for each research trial, for each fund
source, and for each research station. The system was designed to consider an
hour of a researcher’s time as the unit of production and to allocate indirect
costs according to the allocation of researcher time. However, ISRA did not
require researchers to prepare timesheets showing an allocation of their time on
a monthly or other periodic basis.
The CID Financial Advisor participated in the working meetings to develop a
proposa1 for a researcher timekeeping system.
The CID Financial Advisor also assured that the 1995 audit terms of reference
included language asking the auditor to provide an opinion on ISRA’s calculation
Final Report NRBAR Financial Advisor, May, 1996 - Executive Summary
Page v
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rri
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of its indirect cost rate. He also provided a draft terms of reference for a short-
term consultant to work with ISRA on the calculation methodology for such a
rate. ISRA has not yet calculated its indirect cost rate for 1995.
(dl
Generating timely financial analyses in forms appropriate to decision-
makers at all levels
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The new ISRA Director General has instituted a weekly treasury report from all
the units. This has been going on for several months.
The grants billing unit provides regular monthly reports, including bank
reconciliations, on the management of the World Bank PRA II credit, based on
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the system developed by the CID Financial Advisor (item (a), above).
The annual consolidated financial report, while on time, is produced six months
after the close of the year.
(4
Developing a system for tracking all donor and Government of Senegal
contributions
Ernst & Young worked with ISRA to develop a grants management information
system and proposed a system.
In August 1995, the ISRA Director General
asked the CID Financial Advisor to coordinate an ISRA team made up of
members from Accounting, Research Management, and Management Control to
accomplish this activity.
Eventually, members from Management Information
Service and Interna1 Audit joined.
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The CID Financial Advisor organized the meetings during which the team set up
its planning and organization, and sent out letters to collect information on
current grants in the last quarter of 1995. They developed an analysis tool and
the Management Information Service members began work on the data-base
program.
In the first quarter of 1996 the team drafted a procedures manual,
and took field trips to the centers to confirm the information received and to
seek information about suspended grants.
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The definitive multi-year statement on the exploitation of the World Bank PRA
(II) credit (see item (a), above) provided a mode1 for the development work
under this item.
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As of this writing over 200 grants have been identified, the data-base program
is being tested, the draft procedures have been finalized for presentation to the
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April 1996 quarterly Program/Coordination Meeting, and the collected grants
documents are being analyzed. The ISRA Director General has authorized the
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hiring of a manager for this system in the Management Controller’s office who
Will assure the completion of the development and the start-up during the
second quarter of 1996.
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Final Report NRBAR Financial Advisor, May, 1996 - Executive Summary
Page vi
(f)
Reinforcing ISRA management’s capacity to coordinate, monitor, and
evaluate the activities of the Ernst & Young contract
The CID Financial Advisor contacted USAID, Ernst & Young and the ISRA
counterparts to identify and collect copies of the reports and technical
documents produced during the diagnostic phase of the Ernst & Young contract
and performed a critical review. This review was discussed with the ISRA
Management Controller at a series of meetings.
The CID Financial Advisor, during his informa1 contacts with the ISRA
counterparts and at formal meetings, advised ISRA and provided a critical
assessment of Ernst & Young’s activities during the contract suspension of
1993 and 1994, and on through the development and installation phase from
late 1994 through 1995.
The recommendations
from Ernst & Young diagnostic reports of 1992 did not
detail the specifications of the proposed financial management system and it
was only when the development and installation process began in late 1994
that ISRA and the CID Financial Advisor began to see how the proposed system
would impact ISRA’s operations. The CiD Financial Advisor discussed this with
the ISRA counterparts and together, in negotiation with the World Bank
manager for the PRA (II) credit, the Advisor inserted language into the terms of
reference for the 1995 mid-term joint evaluation of ISRA’s financial
management system to focus on Ernst & Young’s performance and impact.
The Advisor also worked with USAID and the World Bank to assure that the
Financial Management Specialist from the International Service for National
Agricultural Research (ISNAR) was a member of the evaluation team.
(f .i) Fund Accounting
As the 1995 mid-term joint evaluation report documents, the financial
management system proposed by Ernst & Young did not respond to ISRA’s
needs in several areas. Two areas of critical importance to ISRA are the
management of encumbrances (officia1 commitment of budget to procurement
of goods and services) and the ability to report to its financial partners. With
the multitude of financial grants, ISRA has trouble managing the plethora of
grant budgets and assuring that it has not over-committed
any one budget.
Similarly, the financial partners, knowing that ISRA has this problem, want to be
assured that the funds they have mobilized for a given grant are not used to
finance other activities.
The system proposed by Ernst & Young was based on the standard commercial
accounting system in Senegal. Senegalese commercial accounting does not
provide for managing encumbrances. The system proposed by Ernst & Young
only provided grants information on receipts and expenditures; initially, there
was no analysis available for remaining grant fund balances.
International best-practice in financial management for agricultural research
Final Report NRBAR Financial Advisor, May, 1996 - Executive Summary
Page vii
institutes is embodied at the Consultative Group on international Agriculturai
Research (CGIAR). They use fund accounting. Fund accounting has as its goal
to establish an audit trail for specific monies provided for specific activities, to
avoid mixing monies in common, and therefore to facilitate the exercise of
management’s fiduciary responsibility to conserve the funds entrusted for
intended activities.
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The fund accounting solution for ISRA is to customize the management
accounting system (comptabilité analytique) for all classes of accounts SO that
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management reports cari be produced showing analyses of results, bank
balances, vendor payables, equipment, etc., by grant, by unit, and by program.
The CID Financial Advisor presented information on fund accounting to the ISRA
counterparts and Ernst & Young along with copies of annual financial reports
from several international research centers in the CGIAR system and a copy of a
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French language advanced accounting text with chapters on Fund Accounting
and Communication of Financial Information for Non-profit Organizations.
Between December 1993 and June 1995 the CID Financial Advisor used the
working meetings to discuss with Ernst & Young and ISRA the introduction of
fund accounting concepts into the financial management system. While Ernst &
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Young did not express much willingness in the beginning, after the January
1995 mid-term joint review, there was some marked progress. For its part, the
ISRA financial management team, while willing to discuss the idea, never really
championed fund accounting. They recognize that they need better reports to
their financial partners and seem willing to have the accounting system
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customized SO as to provide these reports.
(f.ii) Viable Financial Management System
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The 1995 mid-term joint evaluation report also documents that the proposed
Ernst & Young system had not sufficiently taken into account the information
needs of the research stations. Following on the recommendations of the report
the CID Financial Advisor and the ISRA counterparts solicited an offer from a
qualified information systems consulting firm for the installation of a
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computerized financial management system at the research stations that would
permit automated data entry to the centralized computerized accounting
system. As discussed under item (b) above, the ISRA Director General decided
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to delay a decision on this proposa1 until after the completion of the Ernst &
Young contract.
Later in 1995, the new ISRA Director General authorized the development of a
terms of reference and a formal call for proposals for this same activity. The
CID Financial Advisor worked with the ISRA counterparts to draft the terms of
reference and organize the formal call for proposals. The terms of reference
were based on the strategic objectives established in the ISRA Strategic Plan for
Financial Management (see section (g) below) and would assure that ISRA had a
viable financial management system in all the units. The respondents would
Final Report NRBAR Financtàl Advisor, May, 1996 - Executive Summary
Page viii
present their methodology, and describe how they would perform the needs
assessment, procure software, develop procedures, train operators, and assure
start-up. The work was to be modular, permitting ISRA to approve each step.
The CID Financial Advisor participated in the review of bids and the technical
evaluation meeting. The firm with the highest score proposed a participative
approach, relying heavily on the interna1 ISRA expertise. The proposed system
would integrate to the maximum extent possible the existing work from the
Ernst & Young contract period. The proposed calendar called for an eighteen
week execution. The plan and budget developed in this proposa1 would have
resulted in ISRA having a viable, operating financial management system for
each of 17 units with central consolidation by the end of May 1996.
The results of the technical evaluation were reported to the ISRA Director
General in January 1996. However, in December 1995 the ISRA Director
authorized an experimental effort, in collaboration with the CIRAD managed
CERAAS project at Bambey, to develop a station-level financial management
system using the COMPTA PC software. This effort is on-going and results are
expected during the first semester of 1996. The CID Financial Advisor has
participated in the periodic management meetings regarding this experiment.
lt is unclear how this experimental effort at Bambey is related to the ISRA
Strategic Plan for Financial Management, and the plan and budget for the
development of a viable financial management system, completed in January
1996. Nor is it evident that ISRA staff, without outside expertise in financial
management system development, possess the rare and necessary experience
and skills to efficiently develop a viable financial management system.
(9)
Developing the ISRA strategic vision for financial management
ISRA had no single manager for financial management and had not developed a
clear statement of what they expected from their financial management system.
ISRA knew, in general terms, where they wanted to go, but they had not begun
specifying the future system and how it would operate. In late 1994 it was
evident that the mid-term joint review in early 1995 was going to review ISRA’s
financial management system and it would be in ISRA’s best interests to have
some kind of vision or strategic statement about what was expected of financial
management to present to the members of the 1995 mid-term joint review
team.
The CID Financial Advisor, working with the ISRA counterparts, designed and
held a Z-day workshop prior to the review to develop a logical framework for
the ISRA financial management system. The Advisor contacted Ernst & Young
and USAID and invited their representatives to attend. The outcome of this
workshop was then presented to the 1995 mid-term review team; and
ultimately was developed into the ISRA Strategic Plan for Financial Management
and presented to the ISRA Director General in May 1995.
Final Report NRBAR Financial Advisor, Ma y, 1996 - Executive Summary
Page ix
The ISRA Strategic Plan for Financial Management identifies seven strategic
objectives which need to be fulfilled to establish appropriate financial policies
and systems in support of ISRA operations, and considered that these
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objectives and their enabling activities were within the management purview of
ISRA. These objectives are:
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1 .
Financial management activities are coordinated;
2.
Identification and acquisition of financial resources is done;
3.
Annual budgets for programs and overhead are prepared;
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4.
Transparent and efficient financial procedures are assured;
5.
Recording and conserving of financial information are assured;
6.
Analysis and communication of financial information are assured;
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and
7.
An appropriate system of interna1 and external controls is
established.
SUMMARY OF MAJOR ACCOMPLISHMENTS OF THE CID FINANCIAL
ADVISOR
Working in collaboration with the ISRA financial management team, the CID
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Financial Advisor agreed and developed a logical framework and a strategic plan
for the ISRA financial management system, establishing the criteria for
evaluating its accomplishment. The Advisor also agreed and developed, with
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the ISRA general management team and external consultants, the plan and
budget for the development, in the first four months of 1996, of ISRA’s viable,
financial management system. The Advisor proposed the establishment of
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multi-donor fund accounting, via the management accounting system, thus
permitting a disaggregation by donor of the statement on the sources and uses
of funds financing ISRA, as well as other relevant financial reports. In the
Grants Billing unit the Advisor implemented interna1 controls, reconciliations,
and report formats for the Worid Bank credit (PRA II), incorporated information
on encumbrances, and established the definitive multi-year statement on the
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exploitation of the fund thus enabling ISRA management to close the fund prior
to insolvency. Finally, the Advisor designed and developed, with the ISRA
development team, a grant information system for the lOO+ funding grants.
MAJOR DIFFICULTIES ENCOUNTERED DURING THE CID CONTRACT
IMPLEMENTATION
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The first difficulty appeared to be the fact that the ISRA financial management
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system was not viable and USAID had not, therefore, certified the ISRA
financial management system and NRBAR monies were not available for the
general support of the ISRA Natural Resource Management program which was
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to be the principal generator of the expected agricultural technologies.
While the absence of USAID certification and monies was serious, it was really
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symptomatic of a greater systemic difficulty at ISRA which was that there was
no single, effective manager for financial management. No one at ISRA was
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Final Report NRBAR Financial Advisor, May, 1996 - Executive Summary
P a g e x
given the responsibility for ISRA’s financial management, for assuring that
ISRA’s needs were known, that Ernst & Young was working toward ISRA’s
goals, and that USAID could certify the financial management system. When
delivery dates were missed or decisions were not taken, nobody was at fault,
because nobody was in charge.
ISRA has yet to take personnel actions to establish a system manager. The
coordination problem is such, to just take one example, that when the stations
don’t perform their monthly petty-cash controls, it is the ISRA Director General
who takes the lead in exercising interna1 controls. No one else appears to
accept the responsibility or respond.
This made the work of the CID Financial Advisor difficult as no single, effective
manager was available with whom to work, who could take a decision and
follow it through, who was looking past the establishment of the annual
consolidated financial reports towards the big picture of establishing and
satisfying the management information needs. The CID Financial Advisor’s
assignment to work first with the General Secretary and then with the Chief
Accountant resulted in his efforts being diffused into isolated areas, with no
overall coordination on ISRA’s part.
The other major difficulty was the lack of financial management system
development expertise provided by Ernst 81 Young. They did not provide the
necessary level of expertise in organization management, training, nor computer
systems. They appeared to have no understanding of the management needs of
an agricultural research institute, nor of recognized international best-practice in
financial management for agricultural research. This is most vividly documented
by their inability to provide a system for encumbrance control despite repeated
requests from ISRA and USAID beginning in November 1993 through to the
establishment of the USAID Notice to Cure Deficient Performance in December
1994. Despite this weakness, Ernst & Young was allowed to continue working
through to December 1995.
The ISRA Director General has shown no further interest in utilizing any further
financial management consultants even though ISRA does not possess the
requisite and rare expertise itself (see item f-ii above).
PROGRESS AND RECOMMENDATIONS FOR ISRA’S FINANCIAL SYSTEM
The following sections present a review of the problems posed in the Project
Paper, the progress made by ISRA during the contract period under review in
solving them, together with recommendations for future progress.
1.
The lack of analytical skills. Senior staff had been hard to retain at ISRA’s
salary levels.
ISRA staff presently appear to have the necessary basic analytical skills.
However, these skills are not being practiced given the lack of an effective
Final Report NRBAR Financial Advisor, May, 1996 - Executive Summary
Page xi
financial management system. ISRA has taken steps to establish a single,
effective management structure for its financial management system. ISRA’s
new organizing law Will establish a Finance/Accounting Division which Will
-
incorporate all the accounting and treasury systems. This new organization Will
likely take effect in late 1996 or early 1997. However, budget preparation and
control Will remain outside of this division as Will mid-term financial planning,
-
and financial management reporting. ISRA has yet to take steps towards an
interim solution regarding a system manager.
-
The ISRA Director General has taken steps to recruit qualified financial
management personnel and is of the opinion that the current salary scales at
ISRA are sufficiently attractive to hold them. ISRA continues to compromise on
quality of recruitment of new staff, given the need to maintain parity of salary
with existing staff.
-
Recommendation 1 .l: The ISRA Director General should take the decision to
recruit an experienced financial manager to coordinate and assure that the ISRA
Financial Management system is viable and provides information and tools for
management to use in decision making (interna1 needs) and responds to public
requirements fexternal needs). This decision would precede the approval of the
new governing legislation.
-
Recommendation 1.2: The ISRA Director General should continue his efforts to
recruit qualified financial management personnel.
Recommendation 1.3: The ISRA Director General should continue discussions
-
with the appropriate government officiais to enable the Management Controller
function to be included in the ISRA Accounting/Finance office.
Recommendation 1.4: The ISRA Director General should modify the personnel
performance evaluation criteria of the accounting service to include the
production of quarterly accounting reports three weeks after the end of the
-
current quarter. This would entail establishing tria1 balances, and account
analysis and reconciliations three times during the year in addition to the final
year-end financial statements.
Recommendation 1.5: Following on Recommendation 1.4, each ISRA
accountant should be provided appropriate, formal in-service training in the
-
related accounting procedures for the quarterly accounting report.
2.
The computerized accounting system was powerful but not user-friendly
-
and few people could use it. Many records were kept manually.
The computerized accounting system continues to be powerful and not user
-
friendly, and fewer people cari use it. Many records continue to be kept
manually. The new ISRA Director General has approved the resurrection of the
former 1987 COSYS software and the migration of 1995 accounting data from
the new COBYS back to COSYS. ISRA has also reactivated the 1987 IBM
-
Final Report NRBAR Financial Advisor, May, 1996 - Executive Summary
Page xii
System/36 machines for 1995 work.
The ISRA Director General has authorized the development of a PC-network-
based decentralized financial management system in each of the 17 units. A
development team is using Bambey as a pilot site for this system.
Recommendation 2.1: The ISRA Director General should assure that
appropriate external consulting services are provided to optimize the investment
in equipment, software, and training made by the development team for the PC-
network-based decentralized financial management.
Recommendation 2.2: The ISRA Director General should assure that
appropriate external consulting services are provided to optimize the
management of the general management information system, i.e., geographic
information, statistics, scientific documentation, wide-area and local networks.
Recommendation 2.3: Each ISRA accountant, financial management, and
administrative staff member should be provided appropriate, formal in-service
training in the PC-network-based decentralized financial management system.
3.
There was no system for indirect cost accounting. In the absence of
defined cost centers and data, there was no credible way to estimate
these costs and consequently no way of billing for them or managing
reserves to amortize and replace facilities.
There continues to be no system for indirect cost accounting. As a result,
although cost centers were defined, no data is forthcoming.
Ernst & Young proposed a cost accounting system and ISRA agreed the cost
centers and related coding system for a system that would provide indirect cost
data about units, programs and grantsldonors, as well as a basis for calculating
the indirect cost rate. The collection of 1995 direct and indirect cost data was
lost during the 1996 migration from COBYS to COSYS.
The 1995 audit terms of reference ask the auditor to render an opinion on the
ISRA calculation of the 1995 indirect cost rate. ISRA has not yet calculated the
rate. The CID Financial Advisor provided a terms of reference for external
assistance in this area.
Recommendation 3.1: The ISRA Director General should assure that the
researcher timekeeping system is implemented. Or should assure that another
basis for cost allocations is established.
Recommendation 3.2: The ISRA Director General should assure that the
accounting software on the PC-network-based decentralized financial
management system is properly customized to establish the indirect cost rate at
ISRA, that direct researcher labor is charged to Direct Salaries.
Final Report NRBAR Financial Advisor, May, 1996 - Executive Summary
Page xiii
Recommendation 3.3: Following Recommendation 1.1, the experienced
financial manager should assure that the accountants are regular in their use of
the cost accounting codes, and that the accounting software on the PC-
network-based decentralized financial management system is properly
customized to establish the indirect cost rate at ISRA.
-
Recommendation 3.4: Each ISRA accountant, financial management and
administrative staff member should be provided appropriate, formal in-service
training in the cost accounting procedures, including accounting for direct and
-
indirect costs via timekeeping for researchers.
4.
The system did not generate timely information and tools for senior
-
management to use in decision making.
More timely information and tools for senior management decision making are
-
being generated.
ISRA developed and agreed with Ernst & Young several key management
information outputs that are needed from the system. These include the
production of financial reports by grant, by unit, and by program, including a
tria1 balance; the production of grant financial reports according to grant budget
-
lines, the production of financial reports for multi-year grants; and the
management of grant billings, including foreign exchange. These are not being
produced.
The new ISRA Director General has instituted a weekly treasury report from all
-
the units. This has been going on for several months.
The grants billing unit provides regular monthly reports, including bank
reconciliations, on the management of the World Bank PRA II credit, based on
the system developed by the CID Financial Advisor (item (a), above).
-
Recommendation 4.1: The ISRA Director General should assure that the PC-
network-based decentralized financial management system cari provide both the
general accounting financial statements required by Senegalese GAAP, and the
management information required for decision making, i.e., reports by unit, by
program, by grant/donor, etc.. .
-
Recommendation 4.2: The ISRA Director General should assure that
appropriate external consulting services are provided to optimize the investment
in equipment, software, and training made by the development team for the PC-
-
network-based decentralized financial management. (see Recommendation 2.1
above)
Recommendation 4.3: The ISRA Director General should assure that
appropriate external consulting services are provided to optimize the
management of the general management information system, i.e., geographic
information, statistics, scientific documentation, wide-area and local networks.
-
Final Report NRBAR Financial Advisor, Ma y, 1996 - Executive Summary
Page xiv
(see Recommendation 2.2 above)
Recommendation 4.4: Each ISRA financial management, research management,
and administrative staff member should be provided appropriate, formal in-
service training in the management information system procedures.
5.
Budgets were not respected in making expenditure decisions.
Budgets are now being respected in making expenditure decisions.
The new ISRA Director General reformed the budget process for the 1996 fiscal
year. There were an intense series of activities during the last quarter of 1995:
1) meetings with research management to review plans for 1996; 2) new
procedures were developed and agreed; 3) an investigation into the existing
grant amounts and validity was made; and 4) an effort to establish an operating
encumbrance system for 1996 was begun. The budget was completed on time
and is judged to be sized to the actual available resources; the budget was
distributed to the research managers during the first months of 1996.
The Management Controller, in 1996, is providing periodic budget reports
related to the use of Government funds for salary expenses.
The grants billing unit provides monthly reports on the World Bank PRA (II)
credit (item (a), above) budget lines including encumbrances. This work enabled
the new ISRA Director General to identify budget over-runs and cancel current
purchase orders assuring budget integrity.
Recommendation 5.1: The ISRA Director General should assure that the budget
system, i.e., preparation, reporting, and control, procedures are validated by the
research managers and well documented.
Recommendation 5.2: The ISRA Director General should assure that the PC-
network-based decentralized financial management system produces necessary
periodic budget information.
Recommendation 5.3: Each ISRA financial management, research management,
and administrative staff member should be provided appropriate, formal in-
service training in the budget system.
6.
Accountability for the use of funds was very weak, both slow and
imprecise.
Accountability for the use funds continues to be weak, slow and imprecise.
Periodic reports are not produced. This condition is related to 1, 2, 3, 4, and 5
above.
ISRA has been unable to establish their accounting system. During the Ernst &
Young contract period ISRA agreed to migrate accounting to a new software.
Final Report NRBAR Financial Advisor, May, 1996 - Executive Summary
Page xv
-
Technical problems arose after the departure of Ernst & Young and ISRA
decided to return to the previous software. These migrations engendered
delays.
-
The new ISRA Director General has authorized the development of a PC-
network-based decentralized financial management system in each of the 17
-
units. A development team is using Bambey as a pilot site for this system. The
expectation is that such a viable system Will remedy these problems.
Recommendation 6.1: (see Recommendation 1.1 through Recommendation 5.3
above)
7.
Existing research funds were sometimes ‘frozen’ and thus not available to
researchers.
Existing research funds continue to be ‘frozen’, sometimes, and thus not
available to researchers. This condition, like “Accountability” in 6, is also
related to 1, 2, 3, 4, and 5 above.
As presented in 4 above, new weekly treasury reports are available informing
the ISRA Director General on system liquidity, enhancing the decision process.
These reports provide the impression that there is no liquidity problem, however,
the report does not describe which funds are reserved and which unreserved
-
(see Recommendation 4.1 above). The restrictions from the grant documents
preclude the use of some funds for general purposes. Continued analysis is
required before the liquidity question is resolved.
-
Again, as in 6 above, the expectation is that the establishment of a viable PC-
network-based decentralized financial management system in each of the 17
-
units Will remedy these problems.
Recommendation 7.1: (see Recommendation 1.1 through Recommendation 5.3
above)
CONCLUSION
Research institution management operates in an environment demanding
transparency in financial operations, heightened accountability, and increased
efficiency in the use of available resources. Funding is becoming more limited
and budgets are constrained. Financial Management becomes more and more
important to institutions such as ISRA which have special operations and
reporting needs, and must evolve within this new environment to survive.
In this particular context, the installation and use of an efficient system of
Financial Management becomes an important means to attract and maintain the
trust of the stakeholders and funding sources. In fact, the National Government
and it% partners - investors in agricultural research, cari be expected to consider
the existence of a viable Financial Management system as proof in itself of the
Final Report NRBAR Financial Advisor, May, 1996 - Execotive Summary
Page xvi
management capacity of an organization. The health of the Financial
Management system is considered an indicator of the institute’s capacity to
manage its research mission.
ISRA’s continued lack of a single, effective manager for Financial Management
means that much that needs to be done to improve the Financial Management
system at ISRA is not done - there are no criteria, no system specifications, no
measurement of performance; there is no progress. ISRA responds in an ad hoc
fashion from one crisis to another. In terms of the problems identified in the
Project Paper analysis of 1991, much remains to be done.
Both (1) the ISRA Strategic Plan for Financial Management completed in May
1995 as a result of the 1995 mid-term joint review, and (II) the plan and budget
for the development of a viable Financial Management system completed in
January 1996 as a result of a formal bid process, provide a vital basis for
ISRA’s future efforts in establishing a viable Financial Management system.
Now, ISRA must hire the single, effective financial manager to coordinate and
assure that the ISRA Financial Management system is viable and provides
information and tools for management to use in decision making (interna1 needs)
and responds to public requirements (external needs). ISRA’s single, effective
financial manager must take ownership of and up-date the ISRA Strategic Plan
for Financial Management: and must go forward with the plan and budget for
the development of a viable Financial Management system; provide in-service
training for the staff; and get on with the business of managing the complexities
engendered by the multiplicity of financial partners and the multitude of
research activities carried out over the entire territory of Senegal.
The arriva1 of the new ISRA Director General in July 1995 brought promises for
institutional improvements at ISRA. Already, ISRA has begun the process of
developing the Emergency Action Plan for getting out of the current crisis; the
development of the new Business Plan as the basis of a more entrepreneurial
culture and eventual strategy; the drafting of the next Strategic Plan; the
establishment, with relevant actors, of the National Agricultural Research
System; and the negotiations with the World Bank concerning the next Project.
In these documents focus has been given to various sectors, i.e., Personnel
Management, Computer Systems Management, and Research Station
Management; however, Financial Management is not yet clearly in focus. The
momentum generated after the mid-term joint review in 1995, and resulting in
the ISRA Strategic Plan for Financial Management, and the plan and budget for
the development of a viable Financial Management system, seems to have
dissipated. It remains to be seen when and how ISRA Will hire the single,
effective financial manager, make use of the ISRA Strategic Plan for Financial
Management, and execute the plan and budget for the development of a viable
Financial Management system; and whether ISRA Will avail itself of the rare and
necessary outside Financial Management system development expertise to
efficiently develop ISRA’s viable Financial Management system. Despite ISRA’s
difficulties during the 1992 to 1996 period, the potential exists for ISRA to
develop and install a viable Financial Management system and attain USAID’s
financial certification before the end of 1997.
Final Report NRBAR Financial Advisor, May, 1996 - Executive Summary
Page xvii
1. Introduction
This final report of the CID Financial Advisor on the USAID Natural Resources-
Based Agricultural Research Project at the Senegalese Agricultural Research
Institute is organized into four sections.
Section 1 provides information that the reader needs to understand the project
and the context wherein the Financial Advisor was working. This material is
presented beginning with the background, objectives, and anticipated outputs to
the project in section 1 .l; followed by a review of the Project Paper’s Financial
Management Analysis of the existing system in section 1.2; and finally, in
sections 1.3 - 1.4, a description of the strategies for the pre-implementation and
the implementation phases of the project.
Section 2 provides information about the process of the Financial Advisor’s
work. This material identifies the primary problem facing the Financial Advisor,
the strategic response in section 2.1, and then a selection of achievements
accomplished with the ISRA collaborating team in section 2.2 - 2.7. Incidental
problems and recommendations
are presented throughout.
Section 3 considers the Financial Management system at the Senegalese
Agricultural Research Institute and analyzes the implications to its continued
development from the activities of the previous three years, and discusses its
future prospects.
The analysis in section 3.1 Will be organized in terms of the
Financial Management Analysis from the original Project Paper and Will note the
actions undertaken, the changes in behavior that have resulted as well as the
recommendations
for future improvements. Finally, in section 3.2, the future
prospects for the Financial Management system at the Senegalese Agricultural
Research Institute Will be presented.
Section 4 presents the overall conclusion of the report.
The attached Annexes present the Monthly reports - Annex A, the Biannual
reports - Annex B, and selected technical documents from the contract period -
Annex C.
1.1 Background, objectives and anticipated outputs
In order to continue the development of the Institut Sénégalais de Recherches
Agricoles (ISRA) as an effective research institution, ISRA and the United States
Agency for International Development (USAID) designed the Natural Resources-
Based Agricultural Research Project (NRBAR). The project is detailed in the
Project Paper 685-0285 dated July 23, 1991, and was initiated by the NRBAR
Grant Agreement 685-0285 between the Government of Senegal (GOS) and the
United States of America dated July 31, 1991. The project is scheduled to be
completed.on July 31, 1998. A five-year contract for NRBAR services (USAID
contract number 685-0285-C-00-2329-00) was awarded to the Consortium for
International Development (CID) by USAID in July, 1992, under which contract
Final Report NRBAR Fhancial Advisor, May, 1996
Page 1
the project Financial Advisor was recruited for three years beginning June 1993.
-
The principal problems addressed by the project are Senegal’s need for low-cost
-
natural resources-based agricultural technologies in order to increase the
productivity of agricultural systems, and the need for ISRA to have a strong
institutional capacity to undertake natural resources-based research. One area
-
targeted for institutional strengthening was financial management such that as
an anticipated output during the life of the project ISRA would assure that
financial management systems are in place providing satisfactory accountability
_
and control, and producing useful information for senior management.
Objectives’
-
There are four overriding project objectives, expressed in terms of ISRA’s
development during the project period:
(1) an improved natural resources-based research program in place,
-
(2) natural resources-based technologies validated and available for adoption,
-
(3) a strong farmer-participatory research system in place for designing,
testing, and validating research, and
-
(4) improvements in research and financial management.
Anticipated outputs during the life of the project’
-
1. Effective, adaptive research program focusing upon cropping systems and
resource management in areas of (i) soil and water management, (ii) forestry
and agroforestry, (iii) improved cultural practices for millet, sorghum, rice, and
corn, and (iv) applied economics for production, marketing, and policy issues
relating to cereals cropping systems, such that:
l a .
at least 15 technology systems Will be validated for on-farm use during
the life of the project.
-
2. Improved research planning, and improved research, financial, and
manpower management such that:
-
2a.
research programs have clearly-defined objectives achievable in the
-
medium term,
2b.
systems are in place for periodically evaluating and revising research
priorities and programs,
IProject Paper 685-0285, p.5
2Grant Agreement 685-0285, Annex 1, p.14
-
Final Report NRBAR Financial Advisor, May, 1996
Page 2
2c.
financial management systems are in place providing satisfactory
accountability and control, and producing useful information for senior
management,
2d.
a merit-based personnel evaluation and promotion system is in place, and
2e.
the size and composition of ISRA staff are aligned with research priorities
and available resources.
3. Improved research-extension linkages, including feedback from farmers to
ISRA on research results from ISRA to farmers on appropriate and sustainable
technologies, such that:
3a.
ISRA collaborates with at least 15 private voluntary organizations (PVOs)
farmer organizations, and input suppliers to evaluate technology
(including the use of signed protocols), and
3b.
ISRA has developed methods for enhancing the roles of farmer’s
organizations, PVOs, and private input suppliers to transfer improved
technology to farmers.
4. Strengthened Iinkages with key domestic and international research
institutions on natural resource management, cropping systems, and adapted
technologies, such that:
4a.
protocols with network collaborators clearly support ISRA’s research
priorities, and define roles, responsibilities, and resources.
5. Up-graded technical and administrative staff skills.
1.2 Financial management analysis
The Project Paper analyzes the Financial Management function at ISRA as
follows:
“As the financial crisis lies at the heart of ISRA’s institutional problems,
managing the scarce resources efficiently becomes more critical. The
financial management system suffers from:
1. The lack of analytical skills. (NB. not experienced in budget analysis)
Senior staff has been hard to retain at ISRA’s salary levels.
2. The computerized accounting system is powerful but not user-friendly
and few people cari use it. Many records are kept manually. The
equipment defeats the system it was intended to support.
3. There is no system for indirect cost accounting. In the absence of
definitions and data, there is no credible way to estimate these costs and
consequently no way of billing for them or managing reserves to amortize
and replace facilities.
final Report NRBAR Financial Advisor, May, 1996
Page 3
4. The system does not generate information and tools for senior
management to use in decision making.
-
5. Budgets are not respected in making expenditure decisions.
6. Accountability for use of funds is very weak, both slow and
-
imprecise.
7. Existing research funds are sometimes ‘frozen’ and thus not available
-
t o researchers.3
The Project Paper concludes that “the inability to impose financial controls, to
maintain accountability and to have ready access to financial information
required for serious financial planning and management has reached crisis
-
proportions”.4
TO respond to this ‘crisis’ certain pre-implementation activities were identified.
The single most important pre-implementation activity Will be the
execution of a competitively bid direct AID contract with a local
-
accounting and financial management firm to assist ISRA in bringing up
to date their financial records, complete outstanding audit actions,
determine the personnel requirements and training needs for their
administrative and financial management division, review the existing
flow of financial documents and develop a comprehensive system for
financial planning, budgeting, management and accounting and interna1
controls. In short, the objective of this first major pre-implementation
action is to assist ISRA with its current financial crisis while developing
and implementing an action plan to strengthen overall financial
management and interna1 financial controls including the identification of
commodities, technical assistance or training required.5
-
1.3 Project pre-implementation activity
In 1992 USAID/Dakar contracted with Ernst & Young (USAID Contract Number
-
685-0285-C-00-2299-00) to assist ISRA in its development of a viable financial
management system for both its human and technological dimensions. Ernst &
Young was expected to accomplish the following general duties:
- Assess training needs for the Administration and Financial Management
-
division;
- Develop a comprehensive system for financial planning, budget
-
3Project Paper 685-0285, Annex F, p. 22, July 23, 1991
4Project Paper 685-0285, p.56
‘Project Paper 6850285, p. 35
-
Final Report NRBAR Financial Advisor, May, 1996
Page 4
-
management, accounting, and internat controls;
- Implement an action plan to strengthen ISRA’s overall financial
management and interna1 controls;
- Identify commodities and technical assistance services needed to
support ISRA’s long term sustainability efforts;
- Develop a training plan, to be included in the workplans for steps l and
II, and specifying training needs and types; locations and periods; and a
list of ISRA employees concerned;
Ernst & Young’s specific duties included, but were not limited to the following:
- Assist ISRA in planning long term financial management improvement;
- Make recommendations for modification or replacement of the existing
data processing system as well as manual and semi-automated
procedures;
- Address the need for standardization of both inputs and outputs to
achieve systems integration, including accounting entries covering
expenditures and cash;
- Design and assist ISRA in operationalizing a cost accounting system;
- Recommend financial indicators available from the system to improve
managements ability to plan, control and evaluate organizational
effectiveness;
- Develop an organization plan, clearly designating responsibilities
between the Management Controller, the General Secretary, and the
Chief Accountant;
- Develop the plan in conjunction with the overall management
information system, the analysis should extend to the organization plan of
the centers and stations and pay special attention to staffing
requirements in administration and accounting;
- Develop and assist ISRA in implementing the recommendations in the
financial prioritized action plan for all activities covered in the first year of
the plan;
- Identify elements of the financial prioritized action plan and a scope of
work to be implemented by the CID Financial Advisor in the NRBAR
project.
For purposes of the contract, the terms of reference defined financial
management to include not only financial accounting and associated interna1
controls, but also budget planning and control, management accounting,
reporting and financial analysis.
The successful completion of the Ernst & Young contract was critical to the
project’s ultimate success as 2.3 million US Dollars of project resources, almost
half of which was targeted to supporting ISRA’s Natural Resource Management
(NRM) program, were to be financed directly by USAID.’ And this method of
‘NRBAR Annual Workplan 1995, p. 78
Final Report NRBAR Financial Advisor, Ma y, 1996
Page 5
financing would only be possible if USAID could certify that it had reviewed the
ISRA financial management system and found that it was operating according
to generally accepted practices. Thus, given the prognosis from the Project
Papers Financial Analysis of the existing ISRA financial management system,
the Ernst & Young contract during the pre-implementation phase was designed
to assure that the ISRA financial system would be viable for the implementation
-
phase, that it would meet the USAID criteria, permitting USAID to contract
directly with ISRA and disperse the 2.3 million US Dollars of project resources.
-
The Ernst & Young work began in July 1992. Ernst & Young performed an
overall assessment of the general management environment surrounding the
financial management function. Early in 1993, after the completion of the
diagnostic phase, USAID asked Ernst & Young to suspend its work pending
ISRA’s acquisition of recommended software and hardware. The procurement
was effectuated December 1993. From then through the first semester of
-
1994, USAID and Ernst & Young negotiated the beginning of the system
development and installation. This work started in September 1994 and was
finished in December 1995.
December 22, 1994 USAID issued a Notice to Cure Deficient Performance with
regards to non-existence of an integrated encumbrance management module in
the recommended computerized system. The 1995 mid-term joint review report
(Annex COI), while optimistic about the outcome, identified serious weaknesses
and made some pointed recommendations.
In June 1995 the USAID Acting
Controller questioned whether Ernst & Young had “the practical experience to
handle a job requiring such a technically specific and decentralized management
-
information system”‘. Finally, ISRA asked USAID that Ernst & Young stop
work*.
The Financial Advisor’s assessment (Annex C02) was that Ernst & Young’s
accomplishments included the revised chart of accounts, the customized
accounting software on the IBM AW400, the 1992 physical inventory, and the
-
training needs assessment. Ernst & Young also made conceptual contributions
to the on-going developments in grants management, cost accounting, the
budget process, and the use of the IBM AS/400.
Unfortunately, it was not possible, during the period of the Ernst & Young
contract, for USAID to certify the ISRA financial management system.
Rather than developing the expected financial management system as detailed
in their contract’s terms of reference, Ernst & Young focused their efforts on
-
the centralization of the accounting function, despite numerous attempts by
ISRA at refocusing. However, it became clear during the Phase II
-
7Status of ISRA Accounting System, J. Katt, June 21, 1995
‘No 7130/DG/ISRA,14 novembre 1995
-
Final Report NRBAR Financial Advisor, May, 1996
P a g e 6
implementation that some of the necessary sub-systems for financial
certification were not being addressed by the Ernst & Young workg. Nor were
the station level financial management needs being met”.
A contract planned for completion in October 1993 was finally closed in
December 1995 without achieving its principle objective. This jeopardized the
implementation of the CID contract and the NRBAR project, other operating
grants from other donors, as well as the future prospects for further financing
from the World Bank.
1.4 Project implementation activity
Financial management project implementation activities under the CID contract
were particularly oriented to achieving Project Objective 4, improvements in
research and financial management; and Project Output 2c, financial
management systems are in place providing satisfactory accountability and
control, and producing useful information for senior management. The aim of
this facet of the project was to strengthen ISRA’s financial management system
by:
(a) developing adequate financial sub-systems at ISRA,
(b) increasing the effectiveness of the computerized accounting system,
(c) strengthening the indirect cost accounting processes,
(d) generating timely financial analyses in forms appropriate to decision-
makers at all levels, and
(e) developing a system for tracking all donor and Government of
Senegal contributions.”
Given that Ernst & Young had not yet completed their work and no specification
of the ISRA financial management system had yet been made it was necessary
for the CID Financial Advisor to work in the additional two areas:
(f) reinforcing ISRA management’s capacity to coordinate, monitor, and
evaluate the activities of the Ernst & Young contract, and
(g) developing the ISRA strategic vision for financial management.
The activities of the project Financial Advisor, working in collaboration with his
‘Financial Management Assistance, Holmes, December 12, 1994
“Notes on meeting with ISRA management, December 13, 1994
‘IGrant Agreement 685-0285, Annex 1, p. 10
Final Report NRBAR Financial Advisor, Ma y, 1996
P a g e 7
-
ISRA counterpart(s), would pick up where the activities of Ernst & Young
(USAID Contract Number 685-0285-C-00-2299-00), left off. The Ernst &
Young Phase I analysis of the existing ISRA financial management system and
-
the recommendations for its improvement, together with the implementation of
the Phase II Action Plan for an improved financial management system would
result in the establishment of a viable financial management system and USAID
certification. Given the viable financial management system put in place during
the pre-implementation phase, the Financial Advisor’s activities would
complement that work and reinforce ISRA management’s capacity to manage,
-
monitor, and evaluate the functioning of the “new” ISRA financial management
system, to assure the effective future operation of the reorganized financial
management system, thereby maintaining the conditions permitting USAID to
contract directly with ISRA $2.3 million of NRBAR project funds in support of
ISRA’s Natural Resources Management program.
-
The next section Will detail the achievements, problems, and key
recommendations made by the Financial Advisor during the project
implementation phase.
-
2. Achievements, problems, and kev recommendations
This section provides information about the process of the Financial Advisor’s
work. This material identifies the primary problem facing the Financial Advisor
and the strategic response in section 2.1, and then a selection of achievements
accomplished with the ISRA collaborating team in sections 2.2 - 2.7. Incidental
problems and recommendations are presented throughout.
-
2.1 Primary problem - no one’s in charge
The major implementation problem facing the Financial Advisor at the beginning
of his contract in July 1993 was the fact that the financial management system
was not viable and USAID had not, therefore, certified the ISRA financial
-
management system and monies were not available for the NRM program.
However, of more fundamental importance, was the problem that there was no
effective financial management system coordination with a single financial
manager. In the organization chart at that time, all financial management
decisions had to be resolved by the ISRA Director General. Despite the
“financial crisis that lies at the heart of ISRA’s institutional problems” (sec
-
section 1.2 above) ISRA had not made the decision to designate anyone other
than the ISRA Director General to be responsible for the financial management
system, nor, absent an existing, qualified person, to recruit someone qualified to
-
manage the financial management system. ISRA seemed willing to await the
outcome of the pre-imptementation contract for the resolution of this problem,
however long that might take.
Without an experienced financial manager, ISRA was not prepared to manage
the work of the pre-implementation contracter, and in the event this proved
costly.
-
Final Report NRBAR Fhancial Advisor, May, 1996
Page 8
Strategic response
Absent an experienced ISRA financial manager who would be expected to
develop the strategy for financial management, ISRA had no voice for
expressing its needs in financial management. Rather than working with ISRA
for 36 months as they strengthened their practice on the ‘new’ viable financial
management system put in place during the pre-implementation phase, the
Financial Advisor set out to work with ISRA12 to develop a strategic vision of
what was needed to establish the viable financial management system.
The NRBAR Grant Agreement established as an anticipated output during the
life of the project that ISRA would assure “financial management systems are in
place providing satisfactory accountability and control, and producing useful
information for senior management” (see section 1.1 above). The Project Paper
provided an analysis of the pre-existing ISRA financial management system and
identified seven problems (see section 1.2 above). ISRA had not designated its
manager for financial management and had not developed a clear statement of
what they expected from their financial management system, and they were
not, therefore, in a position to manage the Ernst & Young activities. ISRA
knew, in general terms, i.e, anticipated project output 2c, where they were
going, but they had not begun specifying the future system and how it would
operate at ISRA. The Financial Advisor worked with ISRA to respond to this
strategic need.
Following are six achievements accomplished by the Financial Advisor and the
ISRA collaborating team to strengthen the ISRA financial management system.
Some of these achievements facilitated the establishment of the ISRA strategic
vision for financial management while others were directed at improving the
performance of the existing financial management system.
2.2 Review of the pre-implementation contractor’s reports
Upon arrival, the Financial Advisor set about to perform a review of the pre-
implementation contractor’s reports. He discovered that NRBAR did not have a
complete document file, nor did ISRA. Working with the USAID project
manager and Ernst & Young, the Financial Advisor identified and obtained
copies of the 31 reports that Ernst & Young had submitted through August
1993 (Annex CO3).
Further, he prepared a draft analysis of the proposed outputs and
recommendations
found in the reports.(Annex CO4) This approach provided the
Financial Advisor with a summary of the 31 documents and assisted his initial
comprehension of what was expected from the Ernst & Young work. The draft
analysis was presented to and discussed with the Management Controller with
12Worked principally with the General Secretary, the Chief Accountant, the Management
Controller, and after June 1995 when the post was filled, the Interna1 Auditor. The
Management Information Service was under the General Secretary.
Final Report NRBAR Financial Advisor, May, 1996
Page 9
the recommendation that it be translated and used as a management tool to
evaluate progress towards a successful completion of the contract. This was
not done.
2.3 Strategic plan for financial management
-
The Financial Advisor agreed and developed, with the ISRA financial
management team, a logical framework and a strategic plan for the ISRA
financial management system.
-
As early as the financial management workshop in November 1993 there were
indications that despite ISRA’s approval of the Ernst & Young Phase I diagnostic
-
report ISRA and Ernst & Young did not agree on the future financial
management system. As discussed in section 2.1 above, ISRA had not
developed its own point of view and appeared to be in no position to contribute
to the intellectual discussion, nor critique the technical proposals made by Ernst
& Young.
This need became more defined during the second half of 1994 when the Phase
II work began. The World Bank and USAID also scheduled a joint mid-term
review for the first quarter of 1995. The ISRA financial management team
agreed to undertake the development of a logical framework for the financial
management function and ultimately a strategic plan.
A workshop for developing the logical framework was organized during the
period preceding the 1995 mid-term joint review. Participants from ISRA, Ernst
& Young, NRBAR, and USAID participated and a workshop report was prepared
(Annex CO5).
Simultaneously, the Financial Advisor had been working with the NRBAR Grants
Manager to translate the International Service for National Agricultural Research
(ISNAR) Discussion Paper 94-l 313 for the ISRA financial management team.
-
This paper provides a paradigm for financial management directed to managers
in agricultural research institutes. Its availability in French would be useful to
the ISRA management team’s development of an ISRA statement on financial
management.
This translation work was incorporated with the logical framework and the
-
results of the discussions with the ISRA financial management team into a draft
strategic plan document (Annex C06). This document was then presented to
the 1995 mid-term joint review consultants14.
The 1995 mid-term joint review
-
-
13Managing Financial Resources: Principles and Recommendations for Agricultural
Research Managers, H. Bruneau, ISNAR, June 1994
140ne of the consultants, H. Bruneau from ISNAR asked that the document be made
-
available to ISNAR for its Financial Management Training program. This was done in the first
quarter of 1995.
-
Final Report NRBAR Financial Advisor, May, 1996
Page 10
report15 recommended that ISRA finalize the strategic plan.
The ISRA financial management team worked for several months to accomplish
this and to develop the 1995 action plan. This final document was sent to the
ISRA Director General in May 1 99516 (Annex C07).
The financial management team identified seven strategic objectives which need
to be fulfilled to establish appropriate financial policies and systems in support
of ISRA operations, and considered that these objectives and their enabling
activities were within the management purview of ISRA. These objectives are:
1.
Financial management activities are coordinated;
2.
Identification and acquisition of financial resources is done;
3.
Annual budgets for programs and overhead are prepared;
4.
Transparent and efficient financial procedures are assured;
5.
Recording and conserving of financial information are assured;
6.
Analysis and communication of financial information are assured;
and
7.
An appropriate system of interna1 and external controls is
established.
The ISRA Strategic Plan for Financial Management is considered a verifiable
indicator of both the impact that this important project program is having at
ISRA and also of ISRA’s “buying-in” to the project. The achievement of the
goal set in the strategic plan - “to support the agricultural research activities
through the implementation of an appropriate financial policy and management
system”, cari be measured in part by the extent to which ISRA’s financial
partners continue to support ISRA.
2.4 Viable financial management system development
The Financial Advisor agreed and developed, with the ISRA management team,
the terms of reference for the future decentralized financial management system
at the research stations.
It was evident at working meetings in the fourth quarter of 1994 that Ernst &
Young was not able to deliver the integrated financial management system that
was expected from their Phase I work. ISRA did not have a financial
management system strategic plan, there were no propositions for a
decentralized computerized financial management systems, there was no
training plan for ISRA staff. It seemed that the accomplishment of the Ernst &
Young Phase II would not result in a viable financial management system. The
existence of a viable financial management system was critical to the success
15Rapport de la Commission Gestion Financière et Comptable, Janvier 1995
16No 3145/DG/ISRA/ACP,
May 24, 1995
Final Report NRBAR Fhanciai Advisor, May, 1996
Page 11
of the NRBAR project as 2.3 million US Dollars of project resources, almost half
of which was targeted to supporting ISRA’s Natural Resource Management
(NRM) program, were to be financed directly by USAID. This method of
financing would only be possible when USAID could certify that it had reviewed
the ISRA financial management system and found that it was operating
according to generally accepted practices.
-
In December 1994, in preparation for the 1995 mid-term joint review, the
USAID project manager requested an assessment of the financial management
-
assistance provided by Ernst & Young (Annex CO8). The Financial Advisor and
the General Secretary wrote to the NRBAR Deputy Director and the CID Chief of
Party to alert them to difficulties with the Ernst & Young Phase II activities
-
(Annex CO9). Further communications were discussed and drafted (Annex Cl 0
& Cl 1) detailing the difficulties and developing a program for recovery, but it
was decided to focus on the development of the financiai management system
logical framework, and await the outcome of the mid-term joint review in
January 1995 before proceeding with the program. This would assure that
ISRA knew what it wanted and was prepared to plan for it.
The financial management report of the mid-term joint review in January 1995
recommended that additional actions be taken to assure that a decentralized
computerized financial management system be available to station management.
During the second quarter of 1995 this question was discussed by the Ernst &
Young Phase Il management committee. The proposai from Ernst & Young was
accepted that ISRA wait until the end of Phase II before installing a
-
decentralized computerized financial management system17. However, ISRA
made some preliminary contacts with a local information systems consulting
firm who in turn submitted a technical and financial proposa1 for establishing a
decentralized computerized financial management system, integrated to the
centralized computerized system that the Ernst & Young Phase Il established.
-
In June 1995 the Financial Advisor and the Chief Accountant discussed and
drafted a memo to the NRBAR Deputy Director and the CID Chief of Party to
propose a program to achieve USAID certification of the ISRA financial
management system (Annex Cl 2).
Following a change, in July 1995, of Directors General ISRA broke with the
-
fundamental organizational proposa1 of the Ernst & Young proposa1 (centralized
computerized accounting system) and stated the need for a decentralized
computerized financial management system. In August 1995 the Financial
-
Advisor and the Chief Accountant reworked their June 1995 memo and sent it
the new General Director (Annex Cl 3). In September 1995 the ISRA Director
General asked the Chief Accountant to lead a team to establish a computerized
financial management system for ISRA. After up-dating the existing needs
-
17Compte-rendu No 12 de la Réunion du 5 avril 1995 - Phase II, p. 5
-
Final Report NRBAR Fhancial Advisor, May, 1996
Page 12
assessment, this team developed a terms of reference (Annex C14) for a formal
request for proposals which was approved by the ISRA Director General in
December 1995. The terms of reference were based on the strategic objectives
established in the ISRA Strategic Plan for Financial Management (see section
2.3 above) and would assure that ISRA had a viable financial management
system in all the units. The respondents would present their methodology, and
describe how they would perform the needs assessment, procure software,
develop procedures, train operators, and assure start-up. The work was to be
modular, permitting ISRA to approve each step.
The CID Financial Advisor participated in the review of bids and the technical
evaluation meeting in January 1996 (Annex DO1 ). The firm with the highest
score proposed a participative approach, relying heavily on the interna1 ISRA
expertise (Annex D02). The proposed system would integrate to the maximum
extent possible the existing work from the Ernst & Young contract period. The
proposed calendar called for an eighteen week execution. The plan and budget
developed in this proposa1 would have resulted in ISRA having a viable,
operating financial management system for each of 17 units with central
consolidation by the end of May 1996.
The technical committee results were sent to the ISRA Director General in
January 1996. However, the ISRA Director General had been entertaining other
efforts as Weil. In December 1995 he endorsed the plan developed by the
CIRAD Chief of Party at the CERAAS project to go to France to review and buy
an accounting software package (COMPTA, published by PRESYS) for the
project. The CIRAD Chief of Party proposed that ISRA study the adaptability of
COMPTA to ISRA’s needs, establish a pilot site at Bambey including the
CERAAS project, the Seed Production unit and the NorthKentral Peanut Basin
unit. This study began in February. 1996 and is scheduled to run through the
middle of May 1996. The Interna1 Auditor and the Management Controller have
been assigned there full time. At the end of the study the team at Bambey Will
present a proposa1 to ISRA. This proposa1 Will be evaluated by an external
consultant before ISRA takes a decision on an ISRA-wide financial development
program. It is unclear how this experimental effort at Bambey is related to the
ISRA Strategic Plan for Financial Management, and the plan and budget for the
development of a viable financial management system.
The team at Bambey has provided its first progress reports and it appears they
are off to a good start. But as the Financial Advisor stated in his report of
January 1996 (Annex A):
It is not clear that ISRA has the rare financial-system-development-
expertise needed to assure that the Bambey development team Will fully
realize their goal. The current program has not established validation
criteria, though it has been suggested that the TOR from the 12/95 bid
process be used.
The current program does not establish a justification for choosing the
Final Report NRBAR Financial Advisor, May, 1996
Page 13
-
particular software package (COMPTA) other than its availability at
CERAAS, its marketing by the firm that acquired COSYS, and a
demonstration that ISRA management attended early in the month.
-
2.5 introduction of fund accounting concepts
The Financial Advisor proposed the establishment of multi-donor fund
accounting, via the management accounting system, thus permitting a
disaggregation by donor of the statement on the sources and uses of funds
-
financing ISRA, as well as other relevant financial reports.
As the 1995 mid-term joint review report documents, the financial management
-
system proposed by Ernst & Young did not respond to ISRA’s needs in several
areas. Two areas of critical importance to ISRA are the management of
encumbrances (officia1 commitment of budget to procurement of goods and
services) and the ability to report to its financial partners. With the multitude of
financial grants, ISRA has trouble managing the plethora of grant budgets and
-
assuring that it has not over-committed any one budget. Similarly, the financial
partners, knowing that ISRA has this problem, want to be assured that the
funds they have mobilized for a given grant are not used to finance other
activities.
The system proposed by Ernst & Young was based on the standard commercial
-
accounting system in Senegal. Senegalese commercial accounting does not
provide for managing encumbrances. The system proposed by Ernst & Young
only provided grants information on receipts and expenditures, initially, there
was no analysis available for remaining grant fund balances.
International best-practice in financial management for agricultural research
institutes is embodied at the Consultative Group on International Agricultural
Research (CGIAR). Headquartered in Washington, D.C., and with research
centers around the world the CGIAR has developed a Financial Guidelines Series
-
- Financial Management (1988), Accounting Policies and Reporting Practices
Manual (1993), Audit Policies and Procedures, and Resource Allocation in the
CGIAR’*.
The CGIAR accounting policies conform to the Generally Accepted Accounting
Practices (GAAP) for not-for-profit organizations as regulated by the U.S.
Financial Accounting Standards Board (FASB). Under GAAP not-for-profit and
governmental organizations use a fund accounting system. Fund accounting
has as its goal to establish an audit trail for specific monies provided for specific
activities, to avoid mixing monies in common, and therefore to facilitate the
exercise of management’s fiduciary responsibility to conserve the funds
‘@Financial
Guideline Series No 1, CGIAR, 1988
-
Final Report NRBAR Financial Advisor, May, 1996
Page 14
-
entrusted for intended activitieslg.
Between December 1993 and June 1995 there were several opportunities to
discuss with Ernst & Young and ISRA the introduction of fund accounting
concepts into the financial management system. While Ernst & Young did not
express much willingness in the beginning, after the January 1995 mid-term
joint review, there was some marked progress. For its part, the ISRA financial
management team, while willing to discuss the idea, has never really
championed fund accounting. They recognize that they need better reports to
their financial partners and seem willing to have the accounting system
customized SO as to provide these reports. The fund accounting solution for
ISRA is that the management accounting system (comptabilité analytique)‘must
be set up for all classes of accounts SO that management reports cari be
produced showing analysis of bank balances, vendor payables, equipment,
etc., by grant, by unit, and by program.
2.6 Develop a mode1 multi-year-grant financial report
The Financial Advisor implemented interna1 controls, reconciliations, and report
formats for the World Bank credit (PRA II), incorporated information on
encumbrances, and established the definitive multi-year statement on the
exploitation of the fund thus enabling management to close the fund prior to
insolvency, system transferred to ISRA.
As ISRA does not have a fund accounting system, ISRA has had difficulty
managing the plethora of grant budgets and assuring that it has not over-
committed any one budget. This situation has resulted in ISRA creating budget
over-runs and resulting Government of Senegal (GOS) indebtedness. It is one of
the root causes to ISRA’s financial crisis. The lack of a fund accounting system
also makes it difficult for ISRA to reconcile its accounting records with the
financial partner, as the ISRA system does not provide a remaining grant fund
balance at the end of the year.
Another problem that arises is the absence of a multi-year management of the
grant itself. The ISRA financial management system accounts for annual
budget amounts, but does not follow the entire grant amount over multi-year
periods. Nor does it manage the foreign exchange conversion issue. (This point
Will be discussed in the section Develop grants management information
system.)
ISRA’s management of the World Bank (PRA 1) credit resulted in GOS
indebtedness. In early 1994, the General Secretary directed the Financial
Advisor to begin work with the grants billing unit to develop better information
about the 14 million SDR World Bank (PRA II) credit. The grants biliing unit had
lgComptabilité Financière Avancée, T.H. Beechy G. Vervaet, Les Editions de la
Chenelière, 1994, p. 161 (freely translated)
Final Report NRBAR Financial Advisor, Ma y, 1996
Page 15
-
a computerized data-base system to process billing vouchers but was blind as to
how much of the credit had been spent, was currently encumbered, or should
be in the bank. Absent regular bank reconciliations from the ISRA accounting
-
office or reconciliations with the World Bank monthly statements on the credit,
there was no means to verify that the numbers the grants billing unit was
reporting were actual or not.
-
Also, because of the lack of management accounting information, no one was
sure how much that had been advanced to a given tenter needed to be repaid
-
or was remaining.
The Financial Advisor set up an auxiliary journal for each tenter, a voucher
-
control system, reconciliation systems with both the bank account and the
World Bank, and a definitive multi-year statement (Annex Cl 5) on the
exploitation of the fund. As there were no reconciliations, he had to go back to
-
1992 statements and bring the system up to date. Subsequently, the General
Secretary’s office began to provide relevant encumbrance information to
complete the system. The staff of the grants billing unit was trained during
1994 in the operation of the system.
Using the information from the system, the new ISRA Director General in the
third quarter of 1995 took steps to cancel some encumbrances and slow down
expenditures on the credit, assuring that there would not be over-commitments
.-
and subsequent indebtedness.
ISRA should ensure that the financial management system permits management
reports that present general accounting information in terms of grant budget
lines, and that there are periodic reconciliations of grant accounting information
with the grant financial partner.
2.7 Develop grants management information system
The Financial Advisor designed and developed, with the ISRA development
team, a contract information system for the lOO+ funding contracts.
-
Ernst & Young were working with ISRA to develop a grants management
information system and had proposed a system2’, but it never took shape.
Then in August 1995, the ISRA Director General asked the Financial Advisor to
coordinate an ISRA team made up of members from Accounting, Research
Management, and Management Control to accomplish this activity. Eventually,
members from Management Information Service and Interna1 Audit joined.
-
The team set up its planning and organization, and set out letters to collect
information on current grants in the last quarter of 1995. They developed an
analysis tool and the Management Information Service members began work on
-
20Note sur la mise en place du fichier des conventions, August 1993
Final Report NRBAR Financial Advisor, May, 7996
Page 16
the data-base program. In the first quarter of 1996 the team drafted a
procedures manual (Annex Cl 6) and took field trips to the centers to confirm
the information received and to seek information about suspended grants.
As of this writing over 100 grants have been identified, the data-base program
is being tested, the draft procedures are being finalized for presentation to the
quarterly Program/Coordination Meeting, and the collected grants documents
are being analyzed. ISRA management has authorized the hiring of a manager
for this system in the Management Controller’s office who Will assure the
completion of the development and the start-up during the second quarter of
1996.
3. Implications and future prospects for ISRA’s financial manaqement svstem
This section considers the Financial Management system at the Senegalese
Agricultural Research Institute and analyzes the implications to its continued
development from the activities of the previous three years, and discusses its
future prospects. The analysis in section 3.1 Will be organized in terms of the
Financial Management Analysis from the original Project Paper and Will note the
actions undertaken, the changes in behavior that have resulted as well as the
recommendations
for future improvements. In section 3.2, the future prospects
for the Financial Management system at the Senegalese Agricultural Research
Institute Will be presented.
3.1 Implications
The Project Paper describes the “financial crisis” lying at the heart of ISRA’s
institutional problems (section 1.2 above). This section presents the seven
problems identified in the Project Paper analysis and Will note the actions
undertaken, the changes in behavior that have resulted as well as the
recommendations
for future improvements. These recommendations,
suggesting activities to be implemented as part of a viable financial
management system, indicate that the problems identified in the Project Paper
analysis of 1991 remain largely unresolved. Analysis is difficult as many of the
identified problems share causes, have multiple causes, and are in themselves
causes of other problems.
1.
The lack of analytical skills. Senior staff has been hard to retain at ISRA’s
salary levels.
As discussed in section 2.1 (above) the absence of a single experienced,
financial manager in charge of a coordinated financial management system was
the primary problem facing the Financial Advisor in July 1993. The financial
manager would be expected to perform the necessary analysis and/or train his
staff to do SO. Without this coordinating person, the different component parts
were able to get away with non-performance, each pointing blame at the other.
Too, the absence of a functioning cost accounting system (problem 3) and the
Final Report NRBAR Financial Advisor, Ma y, 1996
Page 17
poorly utilized computer system (problem 2) contributed to a system that did
not generate information for senior management to use in decision making
(problem 4). Relevant, timely data was not available for analysis.
The financial management report of the mid-term joint review in January 1995
recommended that ISRA’s new organizing law include the creation of a
Accounting/Finance office at ISRA where all the financial management
functions, including that of Management Controller (analysis of budget,
production of pertinent management reports), could be coordinated by a single
-
manager.
This would provide the ISRA Director General with one single contact
and source of financial information. The new Director General endorses this
arrangement.
For legal reasons, the Accounting/Finance office proposed in the draft law did
-
not incorporate the Management Controller function.
The new Director General has declared his intention to recruit qualified financial
-
management personnel and is of the opinion that the current salary scales at
ISRA are sufficiently attractive in today’s job market. He has to date recruited
two qualified Interna1 Auditors.
Recommendation
1.1: The ISRA Director General should take the decision to
recruit an experienced financial manager to coordinate the activities of the
financial management system (see proposed terms of reference in Annex Cl 7).
This decision would precede the approval of the new governing legislation.
Recommendation 1.2: The ISRA Director General should continue his efforts to
recruit qualified financial management personnel.
Recommendation 1.3: The ISRA Director General should continue discussions
with the appropriate government officiais to enable the Management Controller
function to be included in the ISRA Accounting/Finance office.
Recommendation 1.4: The ISRA Director General should modify the personnel
performance evaluation criteria of the accounting service to include the
production of quarterly accounting reports three weeks after the end of the
current quarter. This would entail establishing tria1 balances, and account
analysis and reconciliations three times during the year in addition to the final
year-end financial statements.
-
Recommendation 1.5: Foilowing on Recommendation 4, each ISRA accountant
should be provided appropriate, formal in-service training in the related
accounting procedures for the quarterly accounting report.
-
-
-
Final Report NRBAR Financial Advisor, Ma y, 1996
Page 18
2.
The computerized accounting system is powerful but not user-friendly
and few people cari use it. Many records are kept manually. The
equipment defeats the system it was intended to support.
Ernst & Young devoted resources during Phase I to the diagnosis of the
computerized accounting system. They argued that the software and hardware
were underutilized and incompletely customized. It was clear that the users had
not received appropriate training on the existing potentialities of the system.
Their conclusion was that ISRA should either recruit an experienced computer
systems manager for two years or contract out the management of the
computer system.
Ernst & Young had no specific work items addressed at strengthening the
performance of the computer system. They focused their effort on customizing
the new accounting software and developing the user manuals.
Given this lack of effort, the Financial Advisor tried several times since the end
of 1993 ta bring short-term consultants to strengthen the Management
Information Service’s utilization of the computer system. Despite the on-going
problems, ISRA management were not enthusiastic about the prospect of
bringing in external assistance, and the single terms of reference (Annex Cl 8)
that was approved in July 1994”, was never executed by ISRA.
ISRA was of the mind that, as they had worked with the COSYS package since
1987, they could easily manage the up-grade to COBYS without external
training or consulting services. This proved to be incorrect when in the fourth
quarter of 1995 the Management Information Service announced that they were
unable to complete the transfer of the historical data, i.e., 1994 closing balance
sheet account balances, and client/vendor subsidiary account details from the
COSYS to the COBYS system. They presented a plan to move all of 1995
accounting data (first nine to ten months) from COBYS onto a recustomized
COSYS running on the IBM AS/400, and to reactivate the “obsolete” IBM
System/36 equipment. They would then close the 1995 year on COSYS.
This would be the computerized accounting system for 1996, COSYS running
on the AS/400 at headquarters and on the recuperated System/36s at five of
the 16 units. The other 1 1 units would corne to a regional accounting tenter to
Ioad their 1996 accounting data.
The new ISRA Director General has authorized the development of a PC-
network-based decentralized financial management in each of the 17 units.
This means that the 1996 COSYS system is to be temporary and the eventual
use of the IBM mini equipment (AS/400, System/36) needs to be studied. The
ISRA Director General has asked the Management Information Service to
provide a proposa1 for the eventual use of the IBM AS/400.
2’Bordereau d’Envoi N o 3 6 5 7 , 1 5 juillet, 1994
Final Report NRBAR Financial Advisor, Ma y, 1996
P a g e 1 9
Recommendation 2.1: The ISRA Director General should assure that
appropriate external consulting services are provided to optimize the investment
in equipment, software, and training made by the development team for the PC-
network-based decentralized financial management.
Recommendation 2.2: The ISRA Director General should assure that
-
appropriate external consulting services are provided to optimize the
management of the general management information system, i.e., geographic
information, statistics, scientific documentation, wide-area and local networks.
-
Recommendation 2.3: Each ISRA accountant, financial management, and
administrative staff member should be provided appropriate, formal in-service
training in the PC-network-based decentralized financial management system.
3.
There is no system for indirect cost accounting. In the absence of
definitions and data, there is no credible way to estimate these costs and
consequently no way of billing for them or managing reserves to amortize
and replace facilities.
Ernst & Young proposed a cost accounting system and ISRA agreed the cost
centers and related coding system. This system was implemented in 1995.
However, as discussed in the previous point, the Management Information
Service was unable to solve the technical problem posed by the transfer of the
historical data to the new computerized accounting system, they recommended
the transfer of the 1995 accounting data back to the old computerized
accounting system. Unfortunately, the 1995 cost data could not be carried
-
back due to coding incompatibilities.
The proposed cost accounting system would use units of researcher time as the
-
basis for allocating indirect costs to direct research activities. Cost accounting
would need this information monthly. They proposed to gather this information
from data generated by the INFORM program. INFORM was not designed to
produce this information monthly.
After long discussions with research management in early 1995, it was
proposed that ISRA develop a time-keeping system whereby each researcher
would record his work hours on a regular basis and allocate his time to different
direct-cost and indirect-cost activities during a given month. This is similar to
systems used by professional services firms, i.e., research scientists,
consultants. The data generated from such a system would provide information
-
to payroll, cost accounting, and research management, including the INFORM
program. It is not evident that ISRA ever established this time-keeping system.
-
During this period, in early 1995, the Financial Advisor reviewed the accounting
for salaries proposed by Ernst & Young.
It was determined that the total salary
cost would be charged to Indirect Salary. And that based on the cost allocation
these Indirect Salary charges would be allocated to direct research activities.
This meant that what were actually direct costs, research time spent on
-
Final Report NRBAR Fhancial Advisor, Ma y, 1996
Page 20
research activities, would be incorporated into Indirect Costs and presented as
such to the donors for financing. After discussions with the General Secretary,
the Financial Advisor and the General Secretary wrote (Annex Cl 9) to the
NRBAR Deputy Director and the CID Chief of Party to alert them to the possible
problems this might pose in ISRA’s relations with the donors.
The cost accounting codes were used for budget accounting purposes as well.
The accountants were not regular in their use of the cost accounting codes for
this purpose.
This may be due to the fact that they knew the computer system
could not use the information, or the fact that they knew the information would
not be available until six months after the close of the fiscal year.
Recommendation 3.1: The ISRA Director General should assure that the
researcher time-keeping system is implemented. Or should assure that another
basis for cost allocations is established.
Recommendation 3.2: The ISRA Director General should assure that the
accounting software on the PC-network-based decentralized financial
management system is properly customized to establish the indirect cost rate at
ISRA, that direct researcher labor is charged to Direct Salaries.
Recommendation 3.3: Following Recommendation 1.1, the experienced
financial manager should assure that the accountants are regular in their use of
the cost accounting codes, and that the accounting software on the PC-
network-based decentralized financial management system is properly
customized to establish the indirect cost rate at ISRA.
Recommendation 3.4: Each ISRA accountant, financial management and
administrative staff member should be provided appropriate, formal in-service
training in the cost accounting procedures, inciuding accounting for direct costs
via time-keeping for researchers.
4.
The system does not generate information and tools for senior
management to use in decision making.
The absence of a single experienced, financial manager in charge of a
coordinated financial management system (problem l), together with the
absence of a functioning cost accounting system (problem 3) and the poorly
utilized computer system (problem 2) contributed to a system that did not
generate information for senior management to use in decision making.
Relevant, timely data was not available for analysis.
The incentives in the current system are such that the entire focus is on
generating annual financial statements according to the Senegalese accounting
system, i.e., consolidated statements using natural expense categories. These
statements are not available during the operating period, there are no quarterly
reports. Management waits six months after the end of the operating period to
have financiai information.
Final Report NRBAR Fïhancial Advisor, May, 1996
Page 21
The Financial Advisor provided a technical note on this subject (Annex CZO)
noting that ISRA management’s information needs are not satisfied by the
production of a financial report six months after the close of the operation
period. He noted that the developments in computerized information systems
are such that ISRA cari now reasonably expect that its financial information
needs cari be managed in a decentralized manner at the research unit level. He
recalled that the terms of reference developed in December, 1995 were
designed with such needs in mind.
What ISRA is looking for, and what held SO much promise in the Ernst & Young
proposal, is an integrated, computerized system which incorporates general,
cost, budget, and inventory accounting, together with treasury, grants, and
personnel management considerations.
Such a system would be designed to
provide interna1 control between the different modules. Then when the external
auditors review the ISRA accounting system they would provide validation for
all reconciled balances in related systems.
During June 1995 ISRA developed and agreed with Ernst & Young several key
management information outputs that they wanted from the system22, these
included the management of grants over a multi-year period, including foreign
exchange transactions; the production of financial reports by grant, including
tria1 balance; management over the production of grants billings (mémoires),
including reconciliation to control accounts, and production of bills from data
entered in general accounting; and the production of grant financial reports
using grant budget lines.
Prior to 1993 ISRA had set up a general accounting system in one COSYS
installation and a budget accounting system in a second. There was a) no
coordination of these two systems (problem 1, again), each was managed by a
different office; b) the two computerized systems were not integrated (problem
2); and c) there were no interna1 controls to establish that the budget system
was providing good information when compared to the general accounting
system.
When the external auditors render an opinion on the general accounting system,
this opinion becomes a key element of the interna1 control system. It is the
basis for accepting the data provided by the accounting system. This opinion,
this basis for validation of data, could be meaningful to the budget, or any other
financial management system, if the other system has reconciled its balances
with general accounting. (In persona1 terms, for example, think of a persona1
checking account.
The client has a check register to keep track of his account,
-
and the bank has a general accounting system. The bank’s accounts are
audited by external auditors, and the bank provides the client with a periodic
-
statement. The only way the client cari know if the balance in the check
register is correct is to reconcile that amount with the amount provided on the
2289/DG-ISRA/AI, 20 juin, 1995
Final Report NRBAR Financial Advisor, May, 1996
Page 22
periodic staternent. Otherwise, the client is only guessing, and is at risk every
time he writes a check.)
The ISRA Director General has authorized the development of a PC-network-
based decentralized financial management in each of the 17 units. As of this
writing the development team has been working for two months and is
expected to finish in mid-May. They Will have established a pilot site at
Bambey, and an implementation plan for the other ISRA units.
Recommendation 4.1: The ISRA Director General should assure that the PC-
network-based decentralized financial management system cari provide both the
general accounting financial statements required by Senegalese GAAP, and the
management information required for decision making, i.e., reports by unit, by
program, by grant/donor, etc...
Recommendation 4.2: The ISRA Director General should assure that
appropriate external consulting services are provided to optimize the investment
in equipment, software, and training made by the development team for the PC-
network-based decentralized financial management. (see Recommendation 2.1
above)
Recommendation 4.3: The ISRA Director General should assure that
appropriate external consulting services are provided to optimize the
management of the general management information system, i.e., geographic
information, statistics, scientific documentation, wide-area and local networks.
(see Recommendation 2.2 above)
Recommendation 4.4: Each ISRA financial management, research management,
and administrative staff member should be provided appropriate, formal in-
service training in the management information system procedures.
5.
Budgets are not respected in making expenditure decisions.
This problem is related to, and may be a result of, the lack of information from
the system (problem 4), and the absence of a single experienced, financial
manager in charge of a coordinated financial management system (problem 1).
There is no feed-back loop of performance data to compare to the budget.
The
budget for a given year was not available to the research managers at the
beginning of the year, nor were there any budget reports during the year. The
budget encumbrance system did not operate. The budget was a pro forma
document required by the Board of Directors, but its link to reality had been tut.
The ISRA Director General took a new approach to the budget for the 1996
fiscal year. There was an intense series of activities during the last quarter of
1995: 1) meetings with research management to review plans for 1996; 2)
new procedures were developed and agreed; 3) an investigation into the
existing grant amounts and validity was made, and 4) an effort to establish an
operating encumbrance system for 1996 was begun.
Final Report NRBAR Financial Advisor, Ma y, 1996
Page 23
The budget was completed on time and is judged to be sized to the actual
available resources, the budget has also been distributed to the research
managers.
The investigation into the existing grants continues and should be
-
completed during the first semester of 1996. However, the encumbrance
system did not get started during the first quarter of 1996, nor has the general
accounting system; ISRA still suffers from an inadequate information system for
-
budget control.
Designing an information system with appropriate encumbrance control and
-
periodic budget reports is now being addressed by the PC-network-based
decentralized financial management system development team.
-
Recommendation 5.1: The ISRA Director General should assure that the budget
system, i.e., preparation, reporting, and control, procedures are validated by the
research managers and well documented.
-
Recommendation 5.2: The ISRA Director General should assure that the PC-
network-based decentralized financial management system produces necessary
periodic budget information.
Recommendation 5.3: Each ISRA financial management, research management,
and administrative staff member should be provided appropriate, formai in-
service training in the budget system.
6.
Accountability for use of funds is very weak, both slow and imprecise.
Accountability for the use funds continues to be weak, slow and imprecise.
Periodic reports are not produced. This condition is related to 1, 2, 3, 4, and 5
above.
ISRA has been unable to establish their accounting system. During the Ernst &
Young contract period ISRA agreed to migrate accounting to a new software.
Technical problems arose after the departure of Ernst & Young and ISRA
decided to return to the previous software. These migrations engendered
delays.
The new ISRA Director General has authorized the development of a PC-
network-based decentralized financial management system in each of the 17
-
units. A development team is using Bambey as a pilot site for this system. The
expectation is that such a viable system Will remedy these problems.
-
Recommendation 6.1: (see Recommendation 1.1 through Recommendation 5.3
above)
7.
Existing research funds are sometimes ‘frozen’ and thus not available to
researchers.
Existing research funds continue to be ‘frozen’, sometimes, and thus not
-
Final Report NRBAR Financial Advisor, May, 1996
Page 24
available to researchers. This condition, like “Accountability” in 6, is also
related to 1 , 2, 3, 4, and 5 above.
As presented in 4 above, new weekly treasury reports are available informing
the ISRA Director General on system liquidity, enhancing the decision process.
These reports provide the impression that there is no liquidity problem,
however, the report does not describe which funds are reserved and which
unreserved (see Recommendation 4.1 above). The restrictions from the grant
documents preclude the use of some funds for general purposes. Continued
analysis is required before the liquidity question is resolved.
Again, as in 6 above, the expectation is that the establishment of a viable PC-
network-based decentralized financial management system in each of the 17
units Will remedy these problems.
Recommendation 7.1: (see Recommendation 1.1 through Recommendation 5.3
above)
3.2 Future prospects
The development of the ISRA financial management system is at a critical
juncture. ISRA has a new ISRA Director General, is in the middle of a
reorganization, is defining its role in the national agricultural research system,
and is developing new grant agreements with one of its principal international
financial partners.
There are three scenarios available for the ISRA financial management system.
Continuing with the statu quo ISRA’s financial system continues to be
inadequate and the international financial partners withdraw their support. This,
of course, is not acceptable for the survival of ISRA. ISRA currently has two
strategic options before it. In the first option, ISRA has plan and budget for the
development of a viable financial management system contained in the proposa1
from the formal request for proposals in December 1995. This proposal, from a
qualified commercial firm with a long experience in working closely with their
clients to develop financial management systems, would encompass the design,
procedures, installation, training, and start-up of the system in all the units in
eighteen weeks. The second option has ISRA working with its interna1
resources to develop a PC-network-based decentralized financial management
system mode1 at Bambey that Will be reviewed and may eventually be installed
at all the units.
Both of these strategic options are technically feasible. The risk, which was
evident in July 1993 when the Financial Advisor began work, remains the
absence of a single experienced, financial manager in charge of a coordinated
financial management system. If and when ISRA resolves this problem, the
issue of eventual success Will be largely won.
ISRA’s financial management problems are all related to ISRA’s inability to
Final Report NRBAR Financial Advisor, May, 1996
P a g e 2 5
provide timely management information to interna1 management and to external
financial partners. The ISRA General Director is urging ISRA to develop a new
“business culture” where old habits cari be questioned and new procedures and
-
concepts cari be developed. This need to rethink the existing culture is
applicable to the financial management service as well. Financial management
at ISRA is based on the tradition of the general accounting for public enterprises
where the production of the consolidated year-end financial statements is the
only measure of performance.
-
ISRA needs timely detailed information on its activities and its finances, and it
needs financial managers who are willing and able to respond to this need.
ISRA Will only be able to resolve this through appropriate personnel recruitment
-
actions23 (Annex A).
This appertains as well to the ISRA effort to establish a viable financial
management system. The current effort at Bambey to use in-house expertise
may be valiant, but the in-house staff do not have the essential expertise in
developing financial management systems, and it seems risky to be
experimenting with something when such expertise exists commercially and is
available.
-
This is especially the case when ISRA’s financial survival is SO intricately linked
to the success of the financial management system development effort. As of
-
this writing the ISRA 1996 budget has $600,000 which is dependent on
USAID’s approval of the ISRA plan to achieve certification. This was
acceptable in the last quarter of 1995 when it was expected the formal request
-
for proposais would result in ISRA’s contracting with a consultant firm to work
with them to develop and install a viable system during the first half of 1996.
The working hypothesis was that USAID would accept as viable a plan
developed by ISRA in conjunction with such a commercial firm and would
approve a release of funds during the second quarter. Now, with the Bambey
“experiment” under way, no reliable time or cost estimates, no proven track
record of success, it is problematic at best whether USAID Will endorse the
ultimate plan, currently expected by the end of April 1996; and it is not evident
if ISRA Will see any of these funds before the third quarter 1996. Already,
there are negative impacts on the 1996 research program in the research units.
Again, the existence of a viable financial management system Will likely be a
conditionality for the next World Bank project. If ISRA is unable to establish
such a viable system in 1996, the financial prospects for 1997 become bleak,
-
indeed.
4. Conclusion
-
This final report of the CID Financial Advisor on the USAID Natural Resources-
23Monthly Report ISRA / NRBAR, David W. Holmes, Financial Advisor, December, 1995
-
Final Report NRBAR Financial Advisor, Ma y,
1996
Page 26
Based Agricultural Research Project at the Senegalese Agricultural Research
Institute is organized into four sections.
Section 1 provides information that the reader needs to understand the project
and the context wherein the Financial Advisor was working. This material is
presented beginning with the background, objectives, and anticipated outputs to
the project in section 1.1; followed by a review of the Project Paper’s Financial
Management Analysis of the existing system in section 1.2; and finally, sections
1.3 - 1.4, a description of the strategies for the pre-implementation and the
implementation phases of the project.
Section 2 provides information about the process of the Financial Advisor’s
work. This material identifies the primary problem facing the Financial Advisor,
the strategic response in section 2.1, and then a selection of achievements
accomplished with the ISRA collaborating team in section 2.2 - 2.7. Incidental
problems and recommendations
are presented throughout.
Section 3 offers an analysis of the implications to the continued development of
the Financial Management system at the Senegalese Agricultural Research
Institute in section 3.1. The analysis Will be organized in terms of the Financial
Management Analysis from the original Project Paper and Will note the actions
undertaken, the changes in behavior that have resulted as well as the
recommendations
for future improvements. Finally, in section 3.2, the future
prospects for the Financial Management system at the Senegalese Agricultural
Research Institute Will be presented.
Section 4 presents the overall conclusion of the report.
The major implementation problem facing the Financial Advisor at the beginning
of his contract in July 1993 was the fact that the financial management system
was not viable and USAID had not, therefore, certified the ISRA financial
management system and monies were not available for the NRM program. The
pre-implementation activities had not been successfully completed, but were,
rather, on-going; they were to continue for thirty of the thirty-six months
contract period. However, of more fundamental importance, was the problem
that there was no single, effective, financial manager coordinating the financiaf
management system. This meant that the Financial Advisor could not
immediately undertake the planned activities of strengthening the operation of
the ISRA financial management system as this system had not been agreed nor
installed.
The Grant Agreement established that as an anticipated output during the life of
the project ISRA would assure that “financial management systems are in place
providing satisfactory accountability and control, and producing useful
information for senior management” (see section 1.1 above). The Project Paper
provided an analysis of the pre-existing ISRA financial management system and
identified seven problems (see section 1.2 above). ISRA had not designated a
single manager for financial management and had not developed a clear
Final Report NRBAR Financial Advisor, Ma y, 1996
Page 27
statement of what they expected from their financial management system, and
they were not, therefore, in a position to manage the Ernst & Young activities.
ISRA knew, in general terms, i.e, anticipated project output 2c, where they
were going, but they had not begun specifying the future system and how it
would operate at ISRA. The Financial Advisor worked with ISRA to respond to
this strategic need.
-
Working in collaboration with the ISRA financial management team, the
Financial Advisor agreed and developed a logical framework and a strategic plan
-
for the ISRA financial management system, establishing the criteria for
evaluating its accomplishment. The Advisor agreed and developed, with the
ISRA general management team and external consultants, the plan and budget
for the development, in the first four months of 1996, of ISRA’s viable,
financial management system. The Advisor also proposed the establishment of
multi-donor fund accounting, via the management accounting system, thus
permitting a disaggregation by donor of the statement on the sources and uses
of funds financing ISRA, as well as other relevant financial reports. In the
Grants Billing unit the Advisor implemented interna1 controls, reconciliations,
and report formats for the World Bank credit (PRA II), incorporated information
on encumbrances, and established the definitive multi-year statement on the
exploitation of the fund thus enabling ISRA management to close the fund prior
to insolvency. Finally, the Advisor designed and developed, with the ISRA
development team, a contract information system for the lOO+ funding
contracts.
Research institution management operates in an environment demanding
transparency in financial operations, heightened accountability, and increased
efficiency in the use of available resources.
Funding is becoming more limited
and budgets are constrained. Financial Management becomes more and more
important to institutions such as ISRA which have special operations and
reporting needs, and must evolve within this new environment to survive.
-
In this particular context, the installation and use of an efficient system of
Financial Management becomes an important means to attract and maintain the
trust of the stakeholders and funding sources. In fact, the National Government
-
and it’s partners - investors in agricultural research, cari be expected to consider
the existence of a viable Financial Management system as proof in itself of the
management capacity of an organization. The health of the Financial
Management system is considered an indicator of the institute’s capacity to
manage its research mission.
-
ISRA’s continued lack of a single, effective manager for Financial Management
means that much that needs to be done to improve the Financial Management
-
system at ISRA is not done - there are no criteria, no system specifications, no
measurement of performance; there is no progress. ISRA responds in an ad hoc
fashion from one crisis to another. In terms of the problems identified in the
-
Project Paper analysis of 1991, much remains to be done.
-
Final Report NRBAR Financial Advisor, Ma y? 1996
Page 28
Both (1) the ISRA Strategic Plan for Financial Management completed in May
1995 as a result of the 1995 mid-term joint review, and (II) the plan and budget
for the development of a viable Financial Management system completed in
January 1996 as a result of a formal bid process provide a vital basis for ISRA’s
future efforts in establishing a viable Financial Management system. Now, ISRA
must hire the single, effective financial manager to coordinate and assure that
the ISRA Financial Management system is viable and provides information and
tools for management to use in decision making (interna1 needs) and responds
to public requirements (external needs). ISRA’s single, effective financial
manager must take ownership of and up-date the ISRA Strategic Plan for
Financial Management; and must go forward with the plan and budget for the
development of a viable Financial Management system; provide in-service
training for the staff; and get on with the business of managing the complexities
engendered by the multiplicity of financial partners and the multitude of
research activities carried out over the entire territory of Senegal.
The arriva1 of the new ISRA Director General in July 1995 brought promises for
institutional improvements at ISRA. Already, ISRA has begun the process of
developing the Emergency Action Plan for getting out of the current crisis; the
development of the new Business Plan as the basis of a more entrepreneurial
culture and eventual strategy; the drafting of the next Strategic Plan; the
establishment, with relevant actors, of the National Agricultural Research
System; and the negotiations with the World Bank concerning the next Project.
In these documents focus has been given to various sectors, i.e., Personnel
Management, Computer Systems Management, and Research Station
Management, however, Financial Management is not yet clearly in focus. The
momentum generated after the mid-term joint review in 1995 and resulting in
the ISRA Strategic Plan for Financial Management, and the plan and budget for
the development of a viable Financial Management system seems to have
dissipated. It remains to be seen when and how ISRA Will hire the single,
effective financial manager, make use of the ISRA Strategic Plan for Financial
Management, and execute the plan and budget for the development of a viable
Financial Management system; and whether ISRA Will avail itself of the rare and
requisite outside Financial Management system development expertise to
efficiently develop ISRA’s viable Financial Management system.
Final Repart NRBAR Financial Advisor, May, 1996
P a g e 2 9
ANNEX A: MONTHLY REPORTS
Final Report NRBAR Financial Advisor, May, 1996
Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
July, 1 9 9 3
1 .
PRINCIPAL ACTIVITIES:
Met ISRA, NRBAR and USAID/Dakar staff participating in the project.
Completed USAID administrative process to register arrival.
Met Ernst & Young staff participating in the project.
Drafted 90-day work-plan and circulated to ISRA counterparts for review
and comments.
Began orientation to the project through:
meetings with ISRA counterparts, and
review of available E&Y documents.
-
Requested an E&Y listing of documents prepared during their work at ISRA.
Received 1 1.
Met Bill Roberts, author of the Monitoring and Evaluation Plan.
Met several times with the Controleur de Gestion and members of E&Y to
observe the on-going work in establishing the ISRA Fixed Asset inventory.
Visited the inventory teams at Hann, St. Louis and Bambey. Participated in
-
the discussions with the field workers and their estabiishment of work-plans
to complete their work.
-
Joined discussions with NRBAR and ISRA colleagues about the possibility
of a TDY consultant to work with the SG/UIG to assess, plan, and
implement the computer system at ISRA.
Joined discussions with NRBAR and ISRA colleagues about the possibility
of a TDY consultant to work with the NRBAR/ISRA team to strengthen team
cohesion and establish 5 - year work-plan.
Asked OSUICID to provide information on reorganization strategies (business
schooi case-studies) for organizations similar to ISRA; to provide information
on the IBM AS 400, including its use in a PC network, as ISRA Will be
buying one for financial management; and to provide information on the
METSYS family of accounting software that ISRA Will be using.
Identified an area of ISRA cash management that Will need further study and
revision before USAID cari certify the accounting system. Discussed with
ACP as well as USAIDIANR and FMO.
2.
ACCOMPLISHMENTS:
World Bank agreed to finance the purchase of the new computer and
-
accounting software recommended by E&Y.
3.
DIFFICULTIES:
The E&Y draft report on Phase I was issued in January 1993, but the final
version has not been issued. The E&Y contract is/was suspended and no
concrete steps have been taken to establish the new ISRA accounting
financial management system.
That is, E&Y discusses issues in the report, but as the final version is not
out, no discussions have begun on the redesign of the accounting financial
management system. Nor have decisions been taken during the intervening
months to prepare for the 1994 budget season, Sept - Dec 1993.
In fact it seems that E&Y were able to close Phase I without accomplishing
some important tasks from Phase 1, eg. Fixed Asset inventory, tracking tool
for donor conventions, resolution of Accounts Payable, et.al..
ISRA has only this month obtained the World Bank’s agreement to finance
the purchase of the new computer and accounting software recommended
by E&Y.
The current planning is that this material Will be ready in six
months.
This means that all of 1993 Will have to be accounted for using
the current systems.
4.
FUTURE PROGRAM:
Meet USAID/Dakar ANR Officer and Director.
Finalize 90-day work-plan per ISRA counterparts’ review and submit to ISRA
DG and USAIDIANR.
Follow-up with USAID/ANR on the other 19 known E&Y documents from
their work at ISRA.
Continue project document review.
Begin to identify the E&Y outputs and recommendations
from the document
review.
Continue discussions on the development of TDY consultant(s) SOW.
Work through the ISRA counterparts to establish with E&Y a work-plan of
tasks for ISRA to accomplish prior to the beginning of Phase II.
Work through the ISRA counterparts to review the E&Y draft financial action
plan to be executed by the CID financial advisor.
-
Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
August, 1993
-
1 .
PRINCIPAL ACTIVITIES:
-
Met USAID/Dakar ANR Officer (COTR/NRBAR).
Finalized the 90-day workplan per ISRA counterparts’ review and submitted
to USAID/ANR.
-
Received additional E&Y reports from USAID/ANR. Identified another two
titles, bringing the total E&Y reports to 32.
Finished first draft of the table of outputs and recommendations
from the
-
E&Y document review. Circulated same with USAID/ANR and FMO.
Continued discussion on the development of TDY consultant(s). Worked
w i t h P . A n a m o s a t o d r a f t proposa1 o u t l i n e o n t h e Human Resources
-
Development Program, sent to OSU for comments and incorporation into the
proposed SOW for the Short-term Training consultant - scheduled for Oct.
1993.
Discussed the possibility of a marketing consultant to help ISRA identify
potential commercial products and markets, and to help organize a
-
marketing!sales office.
Participated in a meeting held by the ISRA DG to brief the IDA mission on
-
the progress of the E&Y project.
C o n t i n u e d o r i e n t a t i o n t o t h e project t h r o u g h m e e t i n g s w i t h I S R A
counterparts.
2.
ACCOMPLISHMENTS:
E&Y issued final report on Phase 1.
3.
DIFFICULTIES:
-
ISRA delayed the review of the E&Y final report on Phase 1, including the
establishment of the ISRA plan leading up to Phase II and the financial action
plan to be executed by the CID financiai advisor until October.
4.
FUTURE PROGRAM:
Follow-up with USAID/ANR on the other 9 known E&Y documents from
their work at ISRA.
-
Observe the annual budget preparation process.
Continue discussions on the development of TDY consultant(s) SOW.
Continue orientation to project through meetings with ISRA counterparts and
review of available E&Y documents.
-
-
-
Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
September, 1993
1 .
PRINCIPAL ACTIVITIES:
Met USAID/Dakar Director.
Met Colin Lyle, IDA Financial Consultant.
Participated in three meetings held by IDA Financial Consultant with ISRA
staff. Discussed the 1993 audit, computer operations at SG/UIG, and the
calendar for closing the 1993 exercise.
Observed the annual planning and budget preparation process.
Met with representatives of USAID (ANR and FMO) to discuss accounting
certification process for ISRA. Determined that the ISRA accounting system
Will be certified as soon as Ernst & Young finish Phase II and hand in their
report stating that the system is installed.
Received remaining documents from Ernst & Young, up-dated the table of
outputs and recommendations.
Provided English version to CG for his
review and comments.
Asked for copies of the 1990 and 1991 ISRA audit reports.
Established contact with accounting staff in the ACP’s office and at the DG.
Began orientation to ISRA accounting system.
Participated in a weekly meeting with ISRA managers involved with the
financial management program of NRBAR (ACP, CG, SG). Decided to:
- meet with USAID to review the presentation of the vendor debt for
liquidation;
- hold a seminar for ISRA staff to present the Ernst & Young final
report for Phase 1, obtain staff response;
- obtain a copy of Annex 6 from the E&Y report on donor financing
(8’2 93) to use as a mode1 for collecting information on donor
agreements; and
- implement the recommendations from the E&Y report on donor
financing.
Submitted a draft SOW to ISRA managers involved with the financial
management program of NRBAR regarding a computer systems consultant
to corne before the end of the year and assist the SGIUIG to resolve some
of the problems identified by the E&Y report.
Continued discussions with colleagues regarding the short-term training plan.
The ISRA managers involved with the financial management program of
NRBAR expressed an interest in a report on current training offerings
(seminars, workshops, visits) for management.
2 .
ACCOMPLISHMENTS:
Moved into new office at the ISRA headquarters.
Attended first weekly meeting with the ISRA managers involved with the
financial management program of NRBAR.
3.
DIFFICULTIES:
The Ernst & Young report documents the current inability of the SG/UIG
computer and staff to consolidate the entire year’s accounting.
This
probiem prolongs the production of the financial reports.
The IDA funding for the temporary accounting staff finishes this month.
They have been useful in supplementing ISRA accounting staff who must
work with the E&Y team and keep up with the 1993 activities. Their loss
would prolong the time needed to perform the accounting work to close
1993.
ISRA has not yet engaged an audit firm for 1993.
-
There are only three weeks between now and the targeted date for the ISRA
seminar to discuss the Ernst & Young final report for Phase 1. This may not
be enough time to organize the event and obtain financing from NRBAR.
-
ISRA would like to involve their staff and develop a response before meeting
to finalize the Phase II workplan.
4.
FUTURE PROGRAM:
Participate in the ISRA seminar to discuss the Ernst & Young final report for
-
Phase 1.
Participate in the meeting to finalize the Phase II workplan for financial
management.
Participate in the meeting to discuss the ISRA vendor debt.
Begin planning for the development of the 1994, and 1994 - 1998 NRBAR
-
workplans.
Get copies of the 1990 and 1991 ISRA audit reports.
Get comments from the ISRA managers involved with the financial
management program of NRBAR concerning the proposed SOW for the
-
computer system TDY.
-
-
Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
October, 1993
1 .
PRINCIPAL ACTIVITIES:
Participated in a monthly Project Coordination Meeting. Among other topics
covered during this meeting:
- the DG affirmed ISRA’s agreement with the E&Y recommendations
concerning reorganization and centralization;
- ISRA expressed an interest in having two work-shops. One to
assemble ISRA’s concerned staff to review the E&Y report. The
second to sit down with E&Y and finalize the Phase II Action Plan;
and
- ISRA asked USAID for guidance on the most effective way to
liquidate the vendor debt under the PL 480 program.
Obtained copies of the 1990 and 1991 financial audits. A review of the
recommendations contained in these reports leads to the conclusion that
only recommended accounting adjustments have been implemented. Other
recommendations concerning interna1 controls and accounting operations
appear to have not been implemented.
Reviewed the draft SOW for a computer specialist to corne before the end
of the year and assist the SGiUIG to resolve some of the problems identified
by the E&Y report. ISRA colleagues do not think this would be a good use
of project funds, and that concerns (expressed in the 9/93 report) about the
SG’UIG capacity to perform during the 1993 closing are unwarranted.
Met with the CG and staff to review a portion of the table of E&Y outputs
and recommendations.
Met Mamadou Sow, E&Y auditor, who is working on the 1992 audit.
Obtained account extract of ISRA vendors for USAID project officer in
support of USAID’s efforts to establish a process for the liquidation of the
vendor debt.
Began the planning process for the 1994 project workplan. CID/NRBAR Will
present a scenario to ISRA for mid-November.
Reviewed three reports from ISNAR concerning their work on human
resource development at ISRA from 1988 - 1992.
2.
ACCOMPLISHMENTS:
The 1992 audit report from E&Y was finished and delivered to ISRA.
The temporary accounting staff has been asked to stay on.
ISRA began the process to recruit an audit firm for 1993.
ISRA has scheduled the interna1 work-shop for the review of the E&Y report
for November.
Meetings were held between ISRA, USAID, and the Ministry of Finance on
the subject of the liquidation of the vendor debt.
The centers were asked by the ACP to close their accounts at the end of
October. This Will provide a control before the final closing in December.
3.
DIFFICULTIES:
The centers had been asked to close their accounts in June. The response
was very weak. The request for an October closing may not be respected.
The centers have not been closing their accounts on a monthly basis, nor
-
providing accounting reports to the DG.
This non-respect of established
procedures puts into question the future effectiveness of any proposed
reporting system.
-
At the Project Coordination Meeting, ISRA raised the question again of
accounting for the 1993 fixed asset acquisitions, and the anticipated E&Y
recommended procedures. The inventory accountants at the centers have
only just finished with the 1992 inventory and now must account for all of
1993 in just two months with no apparent review of their methods from
E&Y.
ISRA affirms that they Will get the accounting done, but this lack of
performance from E&Y in the beginning leaves ISRA exposed to later
requirements to revise their work and related delays during the 1993 closing
period.
Participation at the weekly meetings with the ISRA managers involved with
the financial management reorganization under the NRBAR project begun in
September was not continued by ISRA. (The weekly ISRA management
-
meetings continue.) The discipline of a weekly meeting meant that even
with the busy schedules of the project participants there would be at least
one opportunity during the week to coordinate and monitor activities related
-
to ISRA’s financial management and the proposed reorganization under the
N R B A R project.
The lack of such regular meetings implies an ad hoc
communication system with imperfect information available to the project
-
participants.
4.
FUTURE PROGRAM:
Participate in the ISRA seminar to discuss the Ernst & Young final report for
Phase 1.
Participate in the meeting to finalize the Phase II workplan for financial
management reorganization.
Participate in the meeting to discuss the liquidation of the ISRA vendor debt.
-
Develop the 1994, and the 1994 - 1998 NRBAR workplans with ISRA
colleagues.
-
-
Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
November, 1993
1 .
PRINCIPAL ACTIVITIES:
Continued w o r k o n t h e l i q u i d a t i o n o f I S R A v e n d o r d e b t .
Provided
information to USAID, and attended a planning meeting. USAID Will provide
the Ministry of Finance with their criteria for the use of the PL 480 funds.
Participated in ISRA planning sessions for the meeting to finalize the Phase
II workplan for financial management reorganization. It was decided to hold
only one meeting and focus on finalizing the workplan.
Participated in the meeting to finalize the Phase II workpian for financial
management reorganization.
Attended a review meeting at USAID to discuss the proposed workplan for
Phase II.
Participated ISRA working group meetings to determine accounting codes
for Phase II.
Participated planning meetings in preparation to the development of the
1994, and the 1994 - 1998 NRBAR workplans with ISRA colleagues.
Developed list of agenda topics concerning financial management for review
by project management.
Reviewed with the CG the E&Y proposa1 for a review of the IDA advance
procedures.
R e v i e w e d r e p o r t s p r o v i d e d b y t h e U I G c o n c e r n i n g t h e l o n g - t e r m
development plans for the computer system.
Invited to a meeting with the IDA missionary to respond to questions about
the USAID suspension of the E&Y contract.
Learned that ISRA has issued a contract to study the commercialization of
therr products.
Met Bill Fiebig, USAID’W DESFIL, and discussed the development of the
NRBAR M&E plan.
Obtained a copy of the 1992 audit report.
2.
ACCOMPLISHMENTS:
ISRA hosted the meeting to finalize the Phase II workplan. The meeting was
well attended and the workplan was revised by ISRA according to the
concerns expressed by the participants.
The 1992 accounts were closed and the UIG archived the 1992 files,
clearing the System 36 hard disk to prepare for processing the 1993
accounting cycle.
1993 beginning balances were loaded onto the
computers at the centers.
The contract for the study of the IDA advance procedures was awarded and
work began.
3.
DIFFICULTIES:
The 1993 auditors have not yet been engaged.
-
4.
FUTURE PROGRAM:
Participate in working group meetings for Phase II of the E&Y reorganization.
Participate in the planning and monitoring of the 1993 closing exercise.
Continue to work as directed on the liquidation of ISRA vendor debt.
Participate in the team building workshop with ISRA to discuss the project
log-frame and establish constraints and resources available to project
i m p l e m e n t a t i o n .
Develop the 1994, and the 1994 - 1998 NRBAR workplans with ISRA
colleagues.
-
-
-
Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
December 1993
1.
PRINCIPAL ACTIVITIES:
Participated in working group meetings for implementation of the Phase II
Action Plan of the financial reorganization.
Participated in the planning and monitoring of the 1993 closing exercise.
Continued to work as directed on the liquidation of ISRA vendor debt.
Participated in meetings to review progress of the consultant team studying
the IDA advance account.
Provided informa1 training in the use of computer software to ISRA staff.
Received information on the TOR for the market feasibility study (seeds,
vaccines) undertaken for ISRA.
2.
ACCOMPLISHMENTS:
Phase II Action Plan for the financial reorganization was sent to USAID for
review and approval.
The new AS/400 was delivered to ISRA.
The assignment of ISRA counterparts was completed.
3.
DIFFICULTIES:
Sonate1 and Senelec took steps to stop services to the central offices.
The team building workshop with ISRA to discuss the project log-frame and
establish constraints and resources available to project implementation was
delayed.
Progress on workplan development was delayed.
4.
FUTURE PROGRAM:
Participate in working group meetings for Phase II of the E&Y reorganization.
Participate in the monitoring of the 1993 closing exercise.
Continue to work as directed on the liquidation of ISRA vendor debt.
Participate in the team building workshop with ISRA to discuss the project
log-frame and establish constraints a n d resources a v a i l a b l e t o project
implementation.
Develop the 1994, and the 1994 - 1998 NRBAR workplans with ISRA
colleagues.
Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
January, 1994
-
1 .
PRINCIPAL ACTIVITIES:
Participated in the monitoring of the 1993 closing exercise. This involved
three trips to regional ISRA centers. Unable to visit Djibelor.
Participated in the projet coordination meeting. Scheduled the NRBAR team
building workshop to discuss the project log-frame and establish constraints
and resources available to project implementation.
Scheduled the
preparation of the 1994 workplan.
-
Received copy of Pronovost (12/89) Financial Analysis of ISRA.
Participated in M&E meeting with Roberts (TDY) to review comments for
proposed M&E plan, Per initiative of Ba (CG) Roberts Will develop training
module for the development of a logical-framework from a review of a
project’s enabling documents.
Participated in audit management meeting with Gueye (CG) to identify
-
discussion topics for an IDA funded seminar (2/94) on the subject of
managing financial audits.
Discussed with Sy BO (SG/UIG) recent meeting of Information System
Committee. They are developing a Scope of Work for an IS consultant.
Current areas of focus include development of the ISRA computer network,
and the integration of computers in ISRA research activities for the next 5-
year plan.
Provided Sy BO with a copy of the recent approved GIS consultant proposa1
and reviewed with him the current approval process.
Participated in treasury management meeting at ISRA to discuss proposals
-
for reorganization of the treasury management function.
2 .
ACCOMPLISHMENTS:
-
USAID has decided to lift the E&Y contract suspension.
IDA has initiated a training needs assessment for their projects, this includes
all of ISRA.
ISRA reached an interim arrangement with Senelec to restore power.
3.
DIFFICULTIES:
The USAID travel restriction to the southern region of Senegal continued.
-
The E&Y contract was inactive.
The member countries in the cfa franc zone agreed to devalue their
currency. The 1994 budget Will have to be reviewed. Vendors may seek
-
to renegotiate or cancel some current procurement contracts.
The Ministry of Finance has not yet initiated the PL480 project for the
liquidation of the ISRA vendor debt.
Sonate1 continued to limit ISRA’s use of their phones.
The delivery to ISRA of the headquarters building at Bel Air has been
-
delayed at least two months.
The Safco market study final report has been delayed.
4.
FUTURE PROGRAM:
Participate in the NRBAR team building workshop with ISRA to discuss the
project log-frame and establish constraints and resources available to project
implementation.
Develop the 1994, and the 1994 - 1998 NRBAR workplans with ISRA
colleagues.
Participate in IDA sponsored seminar on managing financial audits.
Participate in working group meetings for Phase II of the E&Y reorganization.
Participate in the monitoring of the 1993 closing exercise.
-
Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
February, 1994
-
1 .
PRINCIPAL ACTIVITIES:
-
Participated in the NRBAR team building workshop with ISRA to discuss the
project log-frame and establish constraints and resources available to project
implementation for 1994.
Developed the first draft of the 1994 NRBAR workplan with SG.
Participated in IDA sponsored seminar on managing financial audits.
Participated in meeting with ACP and C. Lyle, IDA to review progress on
-
1993 audit.
Began to work with the unit responsible for tracking the IDA credit (Cellule
de Memoire). Discussed information needs, developed transaction report
formats, and developed monthly control procedures. Began on-the-job
training for the unit supervisor in their utilisation.
Visited AFRICARE to review the financial management system they have
-
developed.
Installed NRBAR computer for SG.
Participated in meeting at USAID to discuss modalities for liquidating ISRA’s
vendor debt.
Met M. Hannibal, IDA consultant on station management. His workplan Will
support training for station managers (linkage with Cusack).
Provided SG with OSU list of training providers who have been asked to
submit program prospectuses.
2.
ACCOMPLISHMENTS:
US Embassy lifted travel restriction for the southern part of Senegal.
3.
DIFFI CULTIES:
The E&Y contract was inactive.
The Ministry of Finance has not yet initiated the PL480 project for the
liquidation of the ISRA vendor debt.
The due date for presenting the financial statements for 12/31/93 was not
respected, this delays the schedule for the 1993 audit.
-
Sonate1 continued to limit ISRA’s use of their phones.
The log-frame workshop was constratined by time and resources and was
not able to accomplish all that had been planned. The strategic planning
-
activity,
integrating the different project programs and outlining the
workplan for the period 1994 - 1998 has been delayed.
4.
FUTURE PROGRAM:
Finalize the 1994 workplan with SG.
Participate in working group meetings for Phase II of the E&Y reorganization.
Participate in working group meetings for developing the PL 480 project to
-
liquidate ISRA’s vendor debt.
Continue to work with the unit responsible for tracking the IDA credit
(Cellule de Memoire).
Participate in the USAID/ISRA annual joint review.
Participate in the CID interna1 evaluation.
Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
March, 1 9 9 4
1 .
PRINCIPAL ACTIVITIES:
Finalized the 1994 draft workplan with SG.
Continued to work with the unit responsible for tracking the IDA credit
(Cellule des Memoires).
-
Participated in meetings to review consultant’s report on the IDA Advance
Account.
Participated in a meeting with the SG and the administrative managers from
-
the stations to discuss the impact of the recent devaluation on the current
procurement plan.
Participated in a meeting at USAID to prepare for negotiations with E&Y for
-
Phase II.
Monitored progress of ISRA closing exercise for 1993.
C o n t i n u e d d i s c u s s i o n s w i t h S G a n d SG/UIG o n t h e S O W f o r a n I S
-
consultant. Developed a draft SOW for discussion.
Administered training needs assessment tool focused on PC software
-
applications to ISRA staff working with SG, ACP, and CG. NRBAR expects
to provide initial training as part of the computer installation.
Participated in the USAID/ISRA annual joint review.
-
Participated in the CID interna1 evaluation.
2.
ACCOMPLISHMENTS:
ISRA and SONATEL came to an arrangement to restore telephone service.
SG/UIG provided initial training to CID/NRBAR staff in the use of e-mail.
Two centers have turned in their tria1 balances for 1993.
The ACP
continues to request confirmation of account balances from ISRA vendors.
SG Will participate in a short term workshop in Dakar on managing
consultants.
SG, CG and his assistant Will participate in a short term workshop in Banjul
on monitoring and evaluating agricultural projects.
ACP, the supervisor of the unit responsible for tracking the IDA credit, and
the chief accountant at the DG Will attend a short workshop in Abidjan on
IDA disbursement procedures.
-
SG Will participate in a short term training course in the US on managing
research stations.
-
3.
DIFFICULTIES:
The E&Y contract was inactive.
-
The Ministry of Finance has not yet initiated the PL480 project for the
liquidation of the ISRA vendor debt.
4.
FUTURE PROGRAM:
Participate in working group meetings for Phase II of the E&Y reorganization.
Participate in working group meetings for developing the PL 480 project to
liquidate ISRA’s vendor debt.
Continue to work with the unit responsible for tracking the IDA credit
(Cellule des Memoires).
C o n t i n u e w o r k w i t h S G a n d SG/UIG t o complete t h e S O W f o r a n fS
consultancy.
Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
April, 1994
1 .
PRINCIPAL ACTIVITIES:
-
Continued to work with the unit responsible for tracking the IDA credit
(Cellule des Memoires).
Continued work with SG and SG/UIG to complete the first SOW for an IS
-
consultancy.
Began discussions with SG on the SOW for the evaluation of the E&Y
contract.
-
Sent inquiry to Pioneer Hi-Bred in Iowa to request an invitation for a site visit
for the SG while he is in the States during July.
Discussed training with ACP. He has identified a short-course beginning in
-
June.
Participated in a working group meeting at the DG to review dates for Phase
-
II of the E&Y reorganization.
Finalized the Financial Management section of the 1994 NRBAR workplan.
2.
ACCOMPLISHMENTS:
The IDA Aide-Memoire of 2/94 indicated support for training for the staff of
-
the information systems office (UIG) including the replacement of staff who
leave for training.
The 1993 tria1 balances are in from all the centers. E&Y has begun their
scheduled 1993 audit work. Estimated time for completion is six weeks.
USAID approved the 1994 NRBAR workplan.
The SAFCO market report was delivered.
A three month pilot test was begun on the SYSPAI payroll accounting
module.
-
3.
DIFFICULT IES:
The E&Y contract was inactive.
-
The Ministry of Finance has not yet initiated the PL480 project for the
liquidation of the ISRA vendor debt.
SG and CG Will not participate in a short term workshop in Banjul on
monitoring and evaluating agricultural projects. Two other administrative
managers Will be sent.
ISRA has not yet collected all the donor agreement documents in preparation
-
for establishing a data-base application to track donor financings.
4.
FUTURE PROGRAM:
Participate in working group meetings for Phase II of the E&Y reorganization.
Participate in working group meetings for developing the PL 480 project to
liquidate ISRA’s vendor debt.
Continue to work with the unit responsible for tracking the IDA credit
(Cellule des Memoires).
Continue work with SG and SGAJIG to complete the first SOW for an IS
consultancy.
-
Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
May, 1 9 9 4
1 .
PRINCIPAL ACTIVITIES:
-
Initiated meeting with USAID to learn of current status on Phase II of the
E&Y reorganization.
Continued to work with the unit responsible for tracking the IDA credit
(Cellule des Memoires).
Continued work with SG and SG/UIG. Completed the first SOW for an IS
consultancy.
-
Participated in meetings to discuss the findings in the SAFCO market report.
Participated in meetings to discuss ISRA’s strategy towards assuring project
objectives are congruent with ISRA’s overall mission objectives (ownership).
Participants discussed the use of logical-frameworks and Monitoring &
Evaluation Plans as management tools in support of eventual strategy plan.
2.
ACCOMPLISHMENTS:
Progress continues on the 1993 audit. Estimated time for completion is two
weeks.
3.
DIFFICULTIES:
The Ministry of Finance did not approve the PL 480 proposa1 for the
liquidation of ISRA’s vendor debt.
Pioneer Hi-Bred in Iowa is not able to extend an invitation to the SG at this
time.
The E&Y contract was inactive.
4.
FUTURE PROGRAM:
Continue to work with the unit responsible for tracking the IDA credit
(Cellule des Memoires).
Follow-up on approvals for proposed SOW for IS consultancy.
-
-
-
-
Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
June, 1994
1 .
PRINCIPAL ACTIVITIES:
Continued to work with the unit responsibie for tracking the IDA credit
(Cellule des Memoires). Completed bank reconciliations for the Advance
Account (Caisse d’Avance) and the Special Account (Compte Speciale) from
the beginning through May 94.
Followed-up on approvals for proposed SOW for IS consultancy. Awaiting
the decision of the project director.
Attended a meeting at USAID to discuss the technical proposa1 for Phase II
submitted by Ernst & Young.
Discussed training needs with the equipment maintenance technician in the
Information Systems office (UIG).
Discussed with ISRA counterpart the Life of Project (LOP) plan. Produced
first draft for review by NRBAR team.
2.
ACCOMPLISHMENTS:
The management of the Special Account was passed to ISRA. ISRA Will
now authorize all disbursements from this account. This is expected to
reduce the time needed to finance IDA activities.
The auditors were able to complete their work for FY 1993.
Visited the new ISRA headquarters at Bel Aire.
3.
DIFFI CULTIES:
The E&Y contract was inactive.
4.
FUTURE PROGRAM:
Annual vacation.
Move to new headquarters.
Possible commencement of E&Y Phase II.
-
Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
July, 1 9 9 4
-
1 .
PRINCIPAL ACTIVITIES:
Annual vacation.
Moved to new headquarters.
-
2.
ACCOMPLISHMENTS:
ISRA created and fiiled the position of Interna/ Auditor.
-
ISRA approved the SOW for the IS consultancy.
3.
DIFFICULTIES:
The E&Y contract was inactive.
ISRA must recruit for and fill the position of General Secretary.
4.
FUTURE PROGRAM:
Possible commencement of E&Y Phase II.
Obtain USAID approval for IS consultancy.
Collect CV’s from interested consultants for IS consultancy.
Continue to work with the unit responsible for tracking the IDA credit
(Cellule des Memoires).
-
-
-
-
-
-
-
Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
August, 1994
1.
PRINCIPAL ACTIVITIES:
Requested USAID approval for IS consultancy.
Began process to identify appropriate candidate for IS consultancy.
Attended a meeting with ISRA management and USAID to review status of
contract negotiations with Ernst & Young for the beginning of E&Y Phase
II.
Held discussions with the Interna1 Auditor on the TOR for the evaluation of
the Ernst & Young contract for the reorganization of the ISRA financial
management system.
Worked with DS to plan NRBAR logistic support for annual research planning
exercise.
Arranged NRBAR logistic support for three consultants working with the
Outreach Advisor.
Continued to work with the unit responsible for tracking the IDA credit
(Cellule des Memoires).
2.
ACCOMPLISHMENTS:
USAID executed the contract for the beginning of E&Y Phase II.
NRBAR purchased and ISRA installed two token ring cards permitting
connection with AS/400 from desk-top PCs for Financial Advisor and ISRA
counterpart.
ISRA held two-week training seminar on the INFORM system. This system
Will provide critical input to the future cost accounting system.
ISRA began process to recruit the external auditors for 1994 - 1996.
3.
DIFFICULTIES:
Ernst & Young did not sign the contract for the beginning of E&Y Phase II.
The E&Y contract was inactive.
4.
FUTURE PROGRAM:
Possible commencement of E&Y Phase II.
Continue to work with the unit responsible for tracking the IDA credit
(Cellule des Memoires).
Continue discussions with the Interna1 Auditor on the TOR for the evaluation
of the Ernst & Young contract for the reorganization of the ISRA financial
management system.
Obtain USAID approval for IS consultancy.
Collect CV’s from interested consultants for IS consultancy.
Annual planning season begins.
Develop TOR for training consultancy to finalize training plan.
-
Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
September 1994
-
PRINCIPAL ACTIVITIES:
Attended meetings related to the commencement of E&Y Phase II.
Continued to work with the unit responsible for tracking the IDA credit
(Cellule des Memoires).
C o n t i n u e d d i s c u s s i o n s w i t h t h e Interna1 Auditor o n t h e T O R f o r t h e
evaluation of the Ernst & Young contract for the reorganization of the ISRA
financial management system.
-
Obtained USAID approval for IS consultancy.
Continued to request expressions of interest from experts capable of
executing the IS consultancy.
-
Continued discussions with the General Secretary to develop TOR for
training consultancy to
f i n a l i z e t r a i n i n g p l a n f o r a c c o u n t i n g a n d
administrative staff.
-
Elicited an invitation to ISRA/UNIVAL from CRDI to attend a work-shop on
the agricultural research needs of small and medium enterprises in the
region.
ACCOMPLISHMENTS:
-
The E&Y Phase II began.
-
DIFFICULTIES:
The first round of publicity for the IS consultancy has not elicited a pool of
suitable candidates.
FUTURE PROGRAM:
-
Continue to work with the unit responsible for tracking the IDA credit
(Cellule des Memoires).
Continue discussions with the Interna1 Auditor on the TOR for the evaluation
of the Ernst & Young contract for the reorganization of the ISRA financial
management system.
-
Collect CV’s from interested consultants for IS consultancy.
Begin discussions with ISRA counterparts and CID/NRBAR team to develop
the 1995 workplan.
-
Continue discussions with the General Secretary on the TOR for training
consultancy to finalize training plan for the accounting and administrative
staff.
-
Attend working meetings with ISRA for the E&Y Phase II.
-
Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
October, 1994
1 .
PRINCIPAL ACTIVITIES:
Continued to work with the unit responsible for tracking the IDA credit
(Cellule des Memoires).
Information available on orders from June 1994.
Developed report process to present this information by budget line.
Held meeting with ISRA counterparts to discuss selection of accounting
software, presented information questioning decision.
ISRA remains
committed to the procurement decision for the accounting software.
Met with UIG and E&Y consultant to discuss the adaptation of the COBYS
package to track encumbrances. Thought to be technically possible without
using the Senegalese chart of accounts by creating encumbrance accounts
within the COBYS data base. UIG could also exploit the security controls
inherent in the AS/400 and develop an in-put screen uniquely for the
encumbrance control. E&Y consultant to discuss with E&Y team.
Continued discussions with the Interna1 Auditor on the TOR for the
evaluation of the Ernst & Young contract for the reorganization of the ISRA
financial management system.
Collected CV’s from interested consultants for IS consultancy.
Began discussions with ISRA counterparts and CID/NRBAR team to develop
the 1995 workplan. Identify the continued development of ISRA’s financial
management system and the introduction of fund acocunting concepts as
two areas of activity for 1995.
Continued discussions with the General Secretary on the TOR for training
consultancy to finalize training plan for the accounting and administrative
staff.
Attended working meetings with ISRA for the E&Y Phase II.
2 .
ACCOMPLISHMENTS:
ISRA continued work to recruit external auditor. Presented short-list to
IDA/Dakar.
ISRA presented its reorganized administrative and accounting managment
structure.
The DG approved the CG’s request for training (one week) in financial
management at ISNAR in November.
3 .
DIFFICULTIES:
I S R A a n d E&Y s t i l l h a v e n o t r e s o l v e d w h a t i t means t o c o n t r o l
encumbrances in the new accounting system. ISRA is at something of a
disadvantage in this as the E&Y proposed interna1 control procedures have
not yet been presented nor discussed. There may be other issues that need
to be resolved once ISRA has the time to evaluate the proposed interna1
control procudures, but with two months remaining there is a question of
how much time ISRA Will have to review and modify those proposed
procedures.
E&Y has not yet provided their calendar of activities under the Phase II.
-
4.
FUTURE PROGRAM:
Continue to work with the unit responsible for tracking the IDA credit
-
(Cellule des Memoires).
Continue discussions with the Interna1 Auditor on the TOR for the evaluation
of the Ernst & Young contract for the reorganization of the ISRA financial
-
management system.
Collect CV’s from interested consultants for IS consultancy. Evaluate CVs
with ISRA committee.
Draft 1995 workplan with ISRA counterparts and CID/NRBAR team.
Continue discussions with the General Secretary on the TOR for training
consultancy to finalize training plan for the accounting and administrative
staff.
Attend working meetings with ISRA for the E&Y Phase II.
-
-
-
Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
November, 1994
1 .
PRINCIPAL ACTIVITIES:
Continued to work with the unit responsible for tracking the IDA credit
(Cellule des Memoires).
Continued discussions with the Interna1 Auditor on the TOR for the
evaluation of the Ernst & Young contract for the reorganization of the ISRA
financial management system.
Collected CV’s from interested consultants for IS consultancy. Scheduled
evaluation of CVs with ISRA committee for December, 1994.
Drafted 1995 workplan with ISRA counterparts and CID/NRBAR team.
Continued discussions with the General Secretary on the TOR for training
consultancy to finalize training plan for the accounting and administrative
staff.
Attended working meetings with ISRA for the E&Y Phase II.
Attended meeting at USAID in preparation for the ISRA donor’s conference.
USAID identified funds in PL 480 as available for the liquidation of ISRA’s
vendor debt.
Also discussed USAID criteria for financial certification of ISRA’s financial
management system. This Will take the form of a short USAID study at the
end of the E&Y contract.
Met several times with H. Muhtar, NRBAR station management consultant,
to discuss financial management reorganization and 1995 workplan.
Attended meeting with IDA mission and ISRA financial management staff to
revise TOR for the mid-term evaluation. ISRA added language to proposed
TOR to evaluate the “integrated financial mangement system” as proposed
and delivered under the E&Y financial reorganziation contract.
Received documents on the accounting system at the CGIAR system of
research stations.
Received French language documents explaining fund accounting principles
and practice in North America.
2.
ACCOMPLISHMENTS:
SG attended financial management workshop at ISNAR.
E&Y provided ISRA with their calendar of activities under the Phase II.
E&Y reports progress in loading budget and installing accounting software.
Work has begun on drafting the administrative procedures manual.
3.
DIFFICULTIES:
ISRA and USAID indicated their belief that E&Y has not clearly expressed
their vision for the “fully integrated management information system” based
on the PRESYS group of accounting software packages. This may arise
from the divergence in understanding where the budget control function,
i.e., clear picture of level of budget, income, encumbrances, disbursements
and unliquidated expenditures, lies. ISRA and USAID understood the E&Y
Phase I report to say that budget control, including encumbrances, would be
integrated into the PRESYS software. However, E&Y say that was never
_
intended and that the PRESYS software cari only support a budget/variance
control based on actual expenditures.
Work has not yet begun on drafting the accounting and computer operations
_
manuals.
4.
FUTURE PROGRAM:
-
Continue to work with the unit responsible for tracking the IDA credit
(Cellule des Memoires).
-
Continue discussions with the Interna1 Auditor on the TOR for the evaluation
of the Ernst & Young contract for the reorganization of the ISRA financial
management system.
Evaluate CVs with ISRA committee for the IS consultancy.
Review draft 1995 workplan with ISRA counterparts and CID/NRBAR team.
Work with the General Secretary on the TOR for financial systems
-
consultancy.
Continue discussions with the General Secretary on the TOR for training
consultancy to finalize training plan for the accounting and administrative
-
staff.
Attend working meetings with ISRA for the E&Y Phase II.
-
-
-
-
-
-
-
-
Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
December, 1994
1 .
PRINCIPAL ACTIVITIES:
Continued to work with the unît responsible for tracking the IDA credit
(Cellule des Memoires).
Evaluated CVs with ISRA committee for the IS consultancy. Decided to
delay consultancy until after completion of E&Y contract. Decided to revise
TOR in view of work provided by E&Y contract.
Continued work on the draft 1995 workplan with the General Secretary.
Incorporated strategic elements, and complementary actions to the E&Y
contract.
Worked with the General Secretary and the NRBAR Chief of Party on the
TOR for financial systems consultancy in preparation for the IDA/USAID mid-
term review.
Proposed with the General Secretary a facilitated meeting to develop the
logical framework for the financial management function at ISRA. Held
preparatory meetings, identified participants.
Continued discussions with the General Secretary on the TOR for training
consultancy to finalize training plan for the accounting and administrative
staff.
Attended meeting on USAID’s re-engineering efforts.
Attended ISRA meetings to prepare for the IDA mid-term review.
Attended working meetings with ISRA for the E&Y Phase II.
2.
ACCOM
SHM ENTS:
Members of the Interna1 Audit service attended a professional conference in
Dakar on interna1 audit.
The external audit commenced at ISRA.
ISRA and E&Y held an information seminar to introduce the new accounting
system. They have scheduled a process for validating the new system.
E&Y a g r e e d t o i n c o r p o r a t e I S R A i d e a s f o r t h e d e v e l o p m e n t o f a n
encumbrance module in the accounting software.
3.
DIFFICULTIES:
Due to time constraints, ISRA was unable to let a new three-year contract
for the external audit firm for 1994. The current contract was continued for
another year. The process of calling for bids on a new three-year contract
Will continue in 1995.
E&Y fell behind on their Phase II implementation schedule. USAID and E&Y
had meetings to discuss what recovery actions cari be taken.
I S R A a n d E&Y w e r e u n a b l e t o provide any t r a i n i n g b e f o r e t h e
commencement of the new accounting system.
ISRA and E&Y were unable to compete the operational testing of the new
accounting system software before the commencement of the new
-
accounting system.
ISRA and E&Y were unable to validate the new accounting system before
its commencement.
4.
FUTURE PROGRAM:
ISRA and E&Y Will continue process to validate the new accounting system,
related procedures, and computer software.
Hold facilitated meeting to develop the logical framework for the financial
_
management function.
Develop a strategy paper for ISRA.
Participate in the IDA/USAID mid-term review.
Incorporate findings and recommendations
from IDA/USAID mid-term review
-
into 1995 planning process for finalizing 1995 NRBAR workplan.
-
-
-
-
Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
January, 1995
1 .
PRINCIPAL ACTIVITIES:
Held facilitated meeting to develop the logical framework for the financial
management function.
Develop a strategy paper for ISRA financial
management.
Participated in the IDA/USAID mid-term review.
Reviewed consultant report on ISRA training policy. Provided additional
information about work with ISRA counterpart on developing a training
program for administrative and financial personnel.
2.
ACCOMPLISHMENTS:
ISRA/DG approved the use of external resources to develop the logical
framework for the ISRA financial management function.
ISRA/DG approved the ISNAR Financial Management expert’s participation
in the IDA/USAID mid-term review.
3.
DIFFICULTIES:
The participants in the December 1994 information seminar launching the
new accounting system were not trained in the operation of the system and
have not been able to properly exploit the available materials nor function as
planned.
There is not general agreement as to whether the recommandations from the
mid-term review are accepted and are to be implemented. The findings and
recommendations were not presented to E&Y at the management meeting
on the last day of the month.
4.
FUTURE PROGRAM:
Incorporate findings and recommendations
from IDA/USAID mid-term review
into 1995 planning process for finalizing 1995 NRBAR workplan.
Distribute the mid-term report to interested parties.
-
Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
February, 1995
1 .
PRINCIPAL ACTIVITIES:
Incorporated findings and recommendations from IDA/USAID mid-term
review into 1995 planning process for finalizing 1995 NRBAR workplan.
Distributed the mid-term report to interested parties.
P a r t i c i p a t e d i n m e e t i n g s
at ISRA to discuss the findings and
recommendations from the IDA/USAID mid-term report.
Participated in working meetings with ISRA and Ernst & Young related to the
-
Phase II implementation.
Worked with the financial management planning committee to develop the
I S R A a c t i o n p l a n f o r i m p l e m e n t i n g t h e r e c o m m e n d a t i o n s f r o m t h e
IDA/USAID mid-term review report.
Drafted memo to project management recommending: a) the development
of procedures for the allocation of direct research labor to the related
research activities and b) the development of an indirect cost rate from only
indirect costs. One solution may be to develop a time-keeping subsystem
to collect and analyze researcher time on a monthly basis which would
provide basis for charging direct labor to research activities and allocating
the indirect cost pool to research activities.
Worked with ISRA to develop the end of 1994 budget report for the IDA
credit. The report required the introduction of foreign exchange terms in
order to determine the available local currency for 1995.
2.
ACCOMPLISHMENTS:
T h e I D A
“aide mémoire”
f r o m t h e m i d - t e r m r e v i e w accepted t h e
recommendations from the IDA/USAID mid-term report and recommended
their implementation by ISRA and the Government of Senegal.
ISNAR is adapting the logical framework and strategy paper developed
January 1995 (Ebauches de la Stratégie et du Cadre Logique pour la
Fonction Financière de I’ISRA) for the preparation of a training module on
Financial Management of agricultural research organizations. ISNAR is also
considering incorporating this paper as a chapter in ISNAR’s Sourcebook on
Financinq Aqrucultural Research which Will have worldwide circulation.
USAID indicated to Ernst & Young their acceptance of the proposed
modification to the COBYS package for general accounting to permit
encumbrance accounting.
Ernst & Young foresees no contingency which
-
would render impossible the expression by an auditor of an unreserved
opinion on the ISRA financial statements.
-
The ACP went to Morocco for 2-weeks training in financial management.
3.
DIFFICULTIES:
The participants in the December 1994 information seminar launching the
new accounting system were not trained in the operation of the system and
l-rave not been able to properly exploit the available materials nor function as
planned.
The 1994 cash budget has not been finalized and does not appear to
Concord with the actual treasury position of ISRA.
The treasury management procedures have not been finalized.
The implementation of the Ernst & Young proposed cost accounting system
shows that direct research labor Will be included in the total indirect cost
pool. This may make it more difficult for ISRA to negotiate the financing of
its indirect costs by donors as they may not agree to finance indirect costs
that include Government of Senegal financed direct costs.
4 .
FUTURE PROGRAM:
Complete 1995 workplan (ISRA, NRBAR).
Review ISNAR translation of financial management strategy paper and
logical framework with authors and collaborators, return with comments to
ISNAR.
Continue to work with the unit responsible for tracking the IDA credit
(Cellule des Memoires).
Reopen the TOR with the ISRA committee for the IS consultancy.
Gain approval for the strategic plan to finalize training plan for the
accounting and administrative staff.
Attend working meetings with ISRA for the E&Y Phase II.
Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
March, 1995
-
1.
PRINCIPAL ACTIVITIES:
Continued work on 1995 workplan (ISRA, NRBAR). Completed workplan
for IDA mid-term review report.
Reviewed ISNAR translation of financial management strategy paper and
logical framework with authors, returned with comments to ISNAR.
Continued to work with the unit responsible for tracking the IDA credit
(Cellule des Memoires).
-
Attended working meetings with ISRA for the E&Y Phase II. Visited three
research centers as part of needs assessment.
Discussed the IS TOR with the ACP. Identified the strategic interest of
-
having a plan in place now, before the current IS manager’s contract runs
out i n D e c e m b e r .
Discussed the strategic plan to finalize training plan for the accounting and
administrative staff with the SG. ISRA, in the workplan related to the IDA
mid-term review, asserts that this is on-going.
Reviewed research finance materials from the IDA mid-term review. Began,
-
with CG, development of TOR for feasibility study of creation of research
fund. Contacted the USAID Sustainable Finance project.
2.
ACCOMPLISHMENTS:
ISRA changed the counterpart assignment. Will now be working principally
with the ACP. This is consonant with the recommendations from the IDA
mid-term report.
The ISRA project management committee reformulated the objectives for the
visit to the research stations this month. Rather than have training on the
new procedures, they decided to use the opportunity to review the needs
-
a s s e s s m e n t a n d e l i c i t f r o m t h e a c c o u n t i n g s t a f f , r e s e a r c h e r s a n d
administrators their ideas on what is needed in terms of information and
procedures. This is consonant with the recommendations
from the IDA mid-
term report.
The ISRA project committee authorized a meeting with a computer system
firm that offers a PC software package that cari provide the research
stations with linkages with the central accounting system in terms of
information management (budget control, cash accounting).
This is
consonant with the recommendations
from the IDA mid-term report.
3 .
DIFFICULTIES:
-
New procedures indicate that the budget process should start in February.
With the delays in the validation of the new procedures, ISRA has not yet
focused on the 1996 budget.
After review of the end of 1994 budget report for the IDA credit, ISRA
management must reduce the amount of the IDA credit budgeted for 1995.
-
This contingency highlights the need, expressed in the IDA mid-term report,
for the financial management system to incorporate the multi-year projects
into its information system.
ISRA and E&Y have been unable to get the ISRA treasury management
function started. There has been no centralization of information on bank
balances nor transactions.
4.
FUTURE PROGRAM:
Complete 1995 workplan (ISRA, NRBAR).
Continue to work with the unit responsible for tracking the IDA credit
(Cellule des Memoires).
Reopen the TOR with the ISRA committee for the IS consultancy.
Gain approval for the strategic plan to finalize training plan for the
accounting and administrative staff.
Continue the development of TOR for feasibility study of creation of
research fund.
Attend working meetings with ISRA for the E&Y Phase II.
-
Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
April, 1995
1 .
PRINCIPAL ACTIVITIES:
Completed draft 1995 workplan (ISRA, NRBAR).
Continued to work with the unit responsible for tracking the IDA credit
(Cellule des Memoires).
-
Held meeting with ACP and E&Y to discuss measures for ISRA to take now
to assure mastery of the computerized accounting system after Phase II.
Contacted partners at ISNAR and the USAID Sustainable Finance project to
develop ideas for TOR for feasibility study of creation of research fund.
Attend working meetings with ISRA for the E&Y Phase II.
Drafted letter for DG signature inviting a computer systems firm to provide
ISRA with a technical and financial proposa1 for the installation of a PC
software package that cari provide the research stations with linkages to the
central accounting system in terms of information management (budget
control, cash accounting).
This is consonant with the recommendations
from the IDA mid-term report.
Held meeting with ACP and E&Y to discuss the customization of the COBYS
package and determine to what extent ISRA would be able to produce fund
financial statements.
E&Y indicated that the proposed implementation
would not permit individual fund statements, that certain accounts would
not be analyzed by funding source, e.g., no accounts payable by donor or
project. They further stated that it would be sufficient that ISRA could
-
report the receipt and dispersa1 by donor and they did not recognize the
ISRA need to have the accounting system report on the integrity of the net
funds balance, i.e., that there are funds remaining, where the funds are, and
who supplied them.
ISRA requested that the 553, 453, and 56 accounts
(transfers to/from stations, and station banks) be customized by funding
source.
E&Y Will propose a solution to the management committee.
Contacted partners at ISNAR to identify training programs for the Interna1
Audit service.
Began work with ISRA treasury office to develop base-line information for
treasury management system.
Began work with ISRA to develop a funding proposa1 to IDA for 1996.
2.
ACCOMPLISHMENTS:
E&Y and ISRA completed their visit to the research stations to review the
-
needs assessment and elicit from the accounting staff, researchers and
administrators their ideas on what is needed in terms of information and
procedures.
-
3.
DIFFICULTIES:
The proposed procedures indicate that the budget process should start in
February. With the delays in the validation of the new procedures, ISRA has
not yet focused on the 1996 budget.
The recommendations
from the Financial Management Commission of the
IDA/USAID m i d - t e r m r e v i e w w e r e
n o t s u f f i c i e n t l y explicit i n t h e i r
endorsement of fund accounting for ISRA. It appears the commission
limited itself to simply proposing language in the draft decree (Article 39) to
the effect that ISRA would use fund accounting which specifies the source
and use of funds as a means to assure its partners of the integrity of the
funds placed with ISRA.
This understatement on the part of the mid-term review leaves ISRA with
little independent support when their accounting system contracter tells
them that: a) Senegalese commercial accounting practice doesn’t require
such a customization, b) it would be a lot of additional work to achieve such
a customization, and c) the COBYS package would not be able to provide
such fund reports in any event.
USAID should provide guidance as to whether for the purposes of financial
certification the customization of COBYS Will provide a sufficient level of
detail for the fund balances in terms of existence and in terms of the
encumbrance of funds in accounts payable.
4.
FUTURE PROGRAM:
Obtain E&Y comments on measures ISRA cari take now to assure mastery
of the computerized accounting system after Phase II. Incorporate into TOR
for the IS consultancy.
Follow up with ISRA, E&Y and USAID, if necessary, to resolve the question
of the integrity of net fund balances. Determine whether resolution Will be
acceptable in terms of USAID’s financial certification.
Gain approval for the strategic plan to finalize training plan for the
accounting and administrative staff.
Finalize draft 1995 workplan (ISRA, NRBAR).
Continue the development of TOR for feasibility study of creation of
research fund.
Attend working meetings with ISRA for the E&Y Phase II.
Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
May, 1995
1 .
PRINCIPAL ACTIVITIES:
Output 1: Financial manaqement activities are coordinated
Finalized the strategic plan for the ISRA financial management function and
-
submitted same to the DG for review and comments.
Finalized draft 1995 workplan (ISRA, NRBAR).
Participated with ISRA staff in a meeting with DG to review performance of
financial management function.
Proposed a meeting with ISRA management to resolve the different
organizational charts emanating from the IDA/USAID mid-term review. This
occasion would permit ISRA management to decide on management rules
delegating management responsibility for research operations and station
support functions within the organizational chart, i.e., what would be
managed at the DG level and what would be managed at the station level
and by who; and then at each level in the organization determine how much
each manager is authorized to encumber or approve by cost tenter and
budget line.
Participated in a meeting with ISRA management to evaluate candidates for
the position of CG, the ISRA chief budget officer.
Output 2: Planninq for and acquirinq of financial resources in the short, medium,
and lonq term are accomplished
Reviewed response from earlier contacts with partners about the feasibility
study of creation of research fund. They counseled caution. Agreed with
ISRA staff to delay further action on this item pending its development in
the ISRA strategic plan.
-
Began work with ISRA staff to develop the ex ante budget for the ISRA
strategic plan.
Participated in discussion with ISRA staff on need to acquire complementary
financing from IDA, given that PRA II Will finish 12/95. ISRA expects they
Will accomplish all steps in time to have a new funding instrument (PPF) in
place by January 1, 1996.
Met with the Financial Advisor to the Malian SPARC project. Discussed
their activities in the development of donor accepted indirect cost rates.
Output 3: The allocation of credits to the proqram and support budqets is done
Discussed budget program with ISRA staff. Provided information received
from ISNAR about mode1 budget preparation program.
Output 4: The effective and transparent use of financial resources is assured
Attend working meetings with ISRA for the E&Y Phase II.
Output 5: The recordinq and preservinq of financial information is assured
Met with representatives from EUREXCEL as they began work on technical
and financial proposa1 for the installation of a PC software package that cari
provide the research stations with linkages to the central accounting system
in terms of information management (budget control, cash accounting, etc.).
Met with ISRA staff and representatives to discuss the technical and
financial proposa1 for the installation of a PC software package that cari
provide the research stations with linkages ta the central accounting system
in terms of information management (budget control, cash accounting, etc.).
Follow up with ISRA, E&Y and USAID to resolve the question of the
integrity of net fund balances.
Made proposa1 to the DG that the service responsible for the computerized
accounting system report directly to the ACP rather than leaving it as a
service reporting directly to the DG.
Output 6: The treatment and communication of financial information is assured
Output 7: An appropriate control proqram over operations and svstems is assured
Determined status of RFP for renewal of external audit contract. ISRA staff
expects they Will accomplish all steps in time to have new firm in place
December 1, 1995.
Attended, with ISRA staff, a conference on audit practice sponsored by
USAID’s R/IG/Dakar.
2.
ACCOMPLISHMENTS:
C o m p l e t e d a n d d e l i v e r e d t h e s t r a t e g y p l a n f o r t h e I S R A f i n a n c i a l
management function, including an analysis of strengths and weaknesses,
a logical framework, and the 1995 workplan.
The planning committee for the ISRA financial management function was
established and has been meeting regularly.
Several balance sheets for the DR’s for 1994 have been delivered to the
central computerized accounting system.
3.
DIFFICULTIES:
The proposed procedures indicate that the budget process should start in
February. With the delays in the validation of the new procedures, ISRA has
not yet focused on the 1996 budget.
It cari be hoped that with the
appointment of a new CG next month, this delay Will be overcome.
The recommendations from the Financial Management Commission of the
IDA/USAID m i d - t e r m r e v i e w w e r e n o t s u f f i c i e n t l y explicit i n t h e i r
endorsement of fund accounting for ISRA. It appears the commission
limited itself to simply proposing language in the draft decree (Article 39) to
the effect that ISRA would use fund accounting which specifies the source
-
and use of funds as a means to assure its partners of the integrity of the
funds placed with ISRA.
This understatement on the part of the mid-term review leaves ISRA with
little independent support when their accounting system contracter tells
them that: a) Senegalese commercial accounting practice doesn’t require
such a customization, b) it would be a lot of additional work to achieve such
a customization, and c) the COBYS package would not be able to provide
such fund reports in any event.
-
USAID should provide guidance as to whether for the purposes of financial
certification the customization of COBYS Will provide a sufficient level of
detail for the fund balances in terms of existence and in terms of the
encumbrance of funds in accounts payable.
-
4.
FUTURE PROGRAM:
-
Output 1: Financial manaqement activities are coordinated
Follow up on proposed meeting with ISRA management to resolve the
different organizational charts emanating from the IDA/USAID mid-term
review.
This occasion would permit ISRA management to decide on
management rules delegating management responsibility for research
operations and station support functions within the organizational chart, i.e.,
what would be managed at the DG level and what would be managed at the
station level and by who; and then at each level in the organization
determine how much each manager is authorized to encumber or approve
by cost tenter and budget line.
Develop an analysis of the progress since the IDA/USAID mid-term review
for the development of a viable financial management system. Identify what
aspects Will be provided by the current accounting system development
-
contracter and what elements remain to be put in place. Analyze the time
constraints and impacts on USAID financial certification and proposed
NRBAR funding for ISRA.
Develop a proposa1 for the ISRA DG identifying the needs for complementary
work to develop a viable financial management system and the programming
of available NRBAR project resources to meet those needs. Analyze the
time constraints and impacts on USAID financial certification and proposed
NRBAR funding for ISRA.
-
Output 2: Planninq for and acquirinq of financial resources in the short, medium,
-
and lonq term are accomplished
Continue to work with the ISRA staff charged with the development of the
ex ante budget for the ISRA strategic plan.
Output 3: The allocation of credits to the proqram and support budqets is done
Continue to work with the ISRA staff charged with the development of the
budget.
Output 4: The effective and transparent use of financial resources is assured
Work with the ISRA purchasing staff to develop their program.
Output 5: The recordinq and preservinq of financial information is assured
Obtain E&Y comments on measures ISRA cari take now to assure mastery
of the computerized accounting system after Phase II. Incorporate into TOR
for the IS consultancy.
Follow up with ISRA, E&Y and USAID, if necessary, to resolve the question
of the integrity of net fund balances. Determine whether resolution Will be
acceptable in terms of USAID’s financial certification.
Output 6: The treatment and communication of financial information is assured
Output 7: An appropriate control proqram over operations and svstems is assured
Work with the ISRA interna1 audit staff to develop their program.
The audit firm Will complete the field work for the 1994 audit.
Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
June, 1995
-
1 .
PRINCIPAL ACTIVITIES:
-
Output 1: Financial manaqement activities are coordinated
Followed up on proposed meeting with ISRA management to resolve the
different organizational charts emanating from the IDA/USAID mid-term
review.
This occasion would permit ISRA management to decide on
management rules delegating management responsibility for research
-
operations and station support functions within the organizational chart, i.e.,
what would be managed at the DG level and what would be managed at the
station level and by who; and then at each level in the organization
-
determine how much each manager is authorized to encumber or approve
by cost tenter and budget line.
Determined to bring the question to the
-
Comité de pilotage.
Developed an analysis of the progress since the IDA/USAID mid-term review
for the development of a viable financial management system. Identify what
aspects Will be provided by the current accounting system development
contracter and what elements remain to be put in place. Analyzed the time
constraints and impacts on USAID financial certification and proposed
NRBAR funding for ISRA.
D e v e l o p e d a proposa1 f o r t h e I S R A D G i d e n t i f y i n g t h e n e e d s f o r
complementary work to develop a viable financial management system and
-
the programming of available NRBAR project resources to meet those needs.
Analyzed the time constraints and impacts on USAID financial certification
and proposed NRBAR funding for ISRA.
-
Developed a proposa1 for the ISRA DG to establish a permanent in-service
training program for the administrative and financial staff.
Delivered the quarterly report for the period ending June 30, 1995.
-
Output 2: Planninq for and acquirinq of financial resources in the short, medium,
and lonq term are accomplished
Continued to work with the ISRA staff charged with the development of the
ex ante budget for the ISRA strategic plan.
-
Introduced the audit of the indirect cost rate into the audit TOR for 1995.
Output 3: The allocation of credits to the rxoqram and support budqets is done
-
Continued to work with the ISRA staff charged with the development of the
budget.
-
Output 4: The effective and transparent use of financial resources is assured
A representative from IDA visited the ACP/FIN/Cellule
de mémoires to
review the management of the IDA “special account”.
Output 5: The recordinq and preservinq of financial information is assured
Followed up with ISRA, E&Y and USAID to resolve the question of the
integrity of net fund balances.
Determined whether resolution Will be
acceptable in terms of USAID’s financial certification.
Output 6: The treatment and communication of financial information is assured
Output 7: An appropriate control proqram over operations and systems is assured
Worked with the ISRA interna1 audit staff to develop their program.
The audit firm completed the field work for the 1994 audit.
Worked with the ISRA interna1 audit staff and the IDA audit specialist on
finalizing the audit TOR for the 1995 external audit.
Met with the NRBAR M&E consultant to review financial management
indicators for M&E plan.
ACCOMPLISHMENTS:
The new CG took up his duties.
The new ACP/FIN took up his duties.
The USAID Controller recommended an external review team to review
ISRA’s progress towards certification of it’s financial management system
and to develop a program for completion.
DIFFICULTIES:
There is an apparent divergence between the perceptions of senior
management and the financial management team as to the impact and
progress that E&Y is having at ISRA. While the financial management team
is wrestling with E&Y over critical technical issues that Will determine
whether the financial system cari be eventually certified by USAID, and has
voiced reserves about the progress that E&Y is making; ISRA’s senior
management is sending letters to USAID stating that E&Y is making good
progress and is responding appropriately to the recommendations of the
ISRA mid-term review.
No progress was made with the purchasing office to develop its program.
FUTURE PROGRAM:
Output 1: Financial manaqement activities are coordinated
NRBAR Financial Advisor Will be on vacation during the month.
Output 2: Planninq for and acquirinq of financial resources in the short, medium,
and lonq term are accomolished
-
Continue to work with the ISRA staff charged with the development of the
ex ante budget for the ISRA strategic plan.
Output 3: The allocation of credits to the proqram and support budqets is done
Continue to work with the ISRA staff charged with the development of the
-
budget.
Output 4: The effective and transparent use of financial resources is assured
-
Continue to work with the ISRA staff charged with treasury management.
-
Output 5: The recordinq and preservinq of financial information is assured
Obtain E&Y comments on measures ISRA cari take now to assure mastery
-
of the computerized accounting system after Phase II. Incorporate into TOR
for the IS consultancy.
-
Begin loading data for 1995.
Output 6: The treatment and communication of financial information is assured
-
Output 7: An appropriate control proqram over operations and svstems is assured
The external auditors Will finish their work on the 1994 financial statements
and issue their report.
Ask audit firms on the short-list for their technical and financial proposals for
the 1995 audit.
-
-
-
-
-
-
Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
July 1995
Annual vacation
Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
August, 1995
-
1 .
PRINCIPAL ACTIVITIES:
-
Output 1: Financial manaqement activities are coordinated
The DG adopted many of the recommendations from the mid-term review
-
r e p o r t a s concerns t h e s t r e n g t h e n i n g o f t h e s t a t i o n level f i n a n c i a l
management system.
The DG proposed a meeting with ISRA management to resolve the different
-
organizational proposals from the mid-term review report.
The DG redefined the management strategy for ISRA, no longer a centralized
decision making system, rather, the DG defined a decentralized decision
-
making system with a concomitant strengthening of the station management
team for financial and administrative matters.
Output 2: Planninq for and acquirinq of financial resources in the short, medium,
and lonq term are accomplished
-
The DG began discussions with USAID to negotiate another plan for the
release of the funds programmed for support of ISRA’s NRM’s program.
-
The current plan would involve an assessment of ISRA’s progress towards
establishing a viable financial management system, developing a workplan
to complete the effort, and establishing a disbursement schedule tied to
accomplishments in the workplan.
This would establish, for example,
quarterly reviews of progress, and upon appropriate progress being
achieved, quarterly releases of funds.
Met with the new USAIDKontroller and the USAIDSOT2 team to provide
background information on the NRBAR project. Discussed possible USAID
strategies that could assure disbursement of NRBAR project funds while
-
maintaining project goal of establishing a viable financial management
system at ISRA. One strategy discussed was very much like the strategy
that the DG is negotiating with USAIDSOTZ. The USAIDKontroller agreed
-
t h a t such a s t r a t e g y w o u l d b e p o s s i b l e u n d e r U S A I D d i s b u r s e m e n t
regulations.
Continued to work with the ISRA staff charged with the development of the
-
ex ante revenue budget.
Began, with an ISRA team, to develop an information system for managing
the grants. DG would like this to be ready by January 1, 1996. Drafted a
-
logical framework for the project. Sent letters to all the stations requesting
their inventory of existing grants for the 4th quarter of 1995 and all of
-
1996.
Output 3: The allocation of credits to the proqram and support budoets is done
Continued to work with the ISRA staff charged with the devefopment of the
budget.
-
Output 4: The effective and transparent use of financial resources is assured
Continued to work with the ISRA staff charged with treasury management.
Output 5: The recordinq and preservino of financial information is assured
The station accountants began loading data for 1995 into the COBYS
system.
Verified whether the proposed changes to the COBYS system, as defined in
June 1995, had been made. Some of them had been made. These changes
Will improve ISRA’s ability to report to donors on the fund balances.
Output 6: The treatment and communication of financial information is assured
Output 7: An appropriate control proqram over operations and svstems is assured
The external auditors finished their work on the 1994 financial statements.
Asked audit firms on the short-list (5) for their technical and financial
proposals for the 1995 audit.
2.
ACCOMPLISHMENTS:
The DG showed a heightened interest in the financial management program
and has given indications that he Will adopt many of the recommendations
from the mid-term review report.
Held discussions with the DG, SG and NRBAR/COP to revise the financial
management workplan and to establish a closer working relationship with
the DG in financial management.
The DG recognized the perilous financial situation at ISRA, informed his
staff, and is developing a strategy in response.
Attended the USAID/SOT2 workshop to develop the new Results Package
for the USAID planning system.
3.
DIFFICULTIES:
The DG’s strategy to decentralize the decision making system with a
concomitant strengthening of the station management team for financial and
administrative matters leaves in question the contribution that E&Y cari
make during the remainder of its contract. All of the E&Y work to date has
been based on a centralization of accounting and financial management and
it isn’t yet clear whether or not the delivered E&Y products Will fit with the
decentralization strategy. ISRA Will formally determine this question after
the proposed management workshop in September 1995.
E&Y did not provide any input to the TOR for the strengthening of the
computerized accounting system at the end of Phase II.
4.
FUTURE PROGRAM:
Output 1: Financial manaqement activities are coordinated
Appoint experienced accountants for all the stations.
Develop job
-
descriptions.
Output 2: Planninq for and acquirinq of financial resources in the short, medium,
-
and Ions term are accomplished
Continue working with the ISRA team to develop the grants information
-
system. Finish the data input form. Continue collecting information on the
existence of grants.
-
Output 3: The allocation of credits to the proqram and support budqets is done
Continue to work with the ISRA staff charged with the development of the
budget.
Output 4: The effective and transparent use of financial resources is assured
Continue to work with the ISRA staff charged with treasury management.
-
Output 5: The recordinq and preservinq of financial information is assured
Station accountants continue to load 1995 data in COBYS. Target date for
completion is mid-October.
Develop schedule for closing first nine months of 1995.
-
Output 6: The treatment and communication of financial information is assured
Develop schedule for analysing 1995 accounting data.
Output 7: An appropriate control proqram over operations and systems is assured
-
Send ISRA’s 1994 audit report to IDA.
-
-
-
-
-
Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
September, 1995
1.
PRINCIPAL ACTIVITIES:
Output 1: Financial manaqement activities are coordinated
DG appointed experienced accountants for all the stations. ACP developed
job descriptions.
DG decided to finalize the TOR for the external assessment of ISRA financial
management system. This TOR was part of the 6/95 proposed program to
develop a viable financial management system, and forms a key element in
ISRA’s negotiations with USAID.
As mentioned in 8/95 report, DG has begun discussions with USAID to
negotiate another plan for the release of the funds programmed for support
of ISRA’s NRM’s program. The current plan would involve an assessment
of ISRA’s progress towards establishing a viable financial management
system, developing a workplan to complete the effort, and establishing a
disbursement schedule tied to accomplishments in the workplan. This
would establish, for example, quarterly reviews of progress, and upon
appropriate progress being achieved, quarterly releases of funds.
Output 2: Plannins for and acquirinq of financial resources in the short, medium,
and lonq term are accomplished
Continued working with the ISRA team to develop the grants information
system.
Finished planning.
Finished first draft of the data input form.
Continued collecting information on the existence of grants.
Output 3: The allocation of credits to the proqram and support budqets is done
Continued to work with the ISRA staff charged with the development of the
budget.
Output 4: The effective and transparent use of financial resources is assured
Continued to work with the ISRA staff charged with treasury management.
Output 5: The recordinq and preservino of financial information is assured
Began work with committee to develop a computerized station level
information system for administration and finance.
Sent letter to stations to up-date informa1 needs statement. Contacted
ENSUT to solicit their help in developing a formal needs assessment and a
preliminary systems design.
Station accountants continued to load 1995 data in COBYS. Target date for
-
completion is mid-October.
ACP developed schedule for closing first nine months of 1995.
Output 6: The treatment and communication of financial information is assured
ACP developed schedule for analyzing 1995 accounting data.
-
Output 7: An appropriate control proqram over operations and svstems is assured
-
DG sent ISRA’s 1994 audit report to IDA.
DG sent ISRA’s 1994 audit report to ISRA senior management.
-
2.
ACCOMPLISHMENTS:
ISRA held a management seminar to discuss and develop the ISRA response
to the current crisis, the strategic plan, and the national agriculture research
system. ISRA presented its conclusions to its partners.
Held discussions with the DG, SG and NRBARKOP to develop TOR for
Management Advisor activities to be undertaken by the Financial Advisor.
_
Will report directly to the DG.
The DG has established a committee to coordinate the information system
planning at ISRA.
3.
DIFFICULTIES:
-
4.
FUTURE PROGRAM:
Output 1: Financial manaqement activities are coordinated
-
Finalize the TOR for the external assessment of ISRA financial management
system.
-
Output 2: Planninq for and acquirinq of financial resources in the short, medium,
and lonq term are accomplished
Continue working with the ISRA team to develop the grants information
system.
Test first draft of the data input form on available grants
documents.
Continue collecting information on the existence of grants.
-
Submit first progress report.
Develop revenue budget for 1996 based on survey responses from station
-
management regarding their specific grants.
Output 3: The allocation of credits to the proqram and support budqets is done
Continue to work with the ISRA staff charged with the development of the
budget.
-
Finaiize the calendar and procedures for the 1996 budget.
Output 4: The effective and transparent use of financial resources is assured
Continue to work with the ISRA staff charged with treasury management.
Output 5: The recordinq and preservino of financial information is assured
Develop proposa1 with ENSUT for the formal needs assessment and a
preliminary systems design for the computerized station level information
system. Gain DG approval and NRBAR financing.
Station accountants complete loading of data for first nine months of
1995.
Output 6: The treatment and communication of financial information is assured
Continue discussions with ENSUT regarding the TOR for strengthening the
management of the central computerized accounting system.
Station accountants produce first bank and cash reconciliations.
Output 7: An appropriate control proqram over operations and systems is assured
ISRA receives bids and awards contract for 1995 audit.
New Interna1 Auditor begins operations.
Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
October, 1995
1.
PRINCIPAL ACTIVITIES:
Output 1: Financial manaoement activities are coordinated
Finalized the TOR for the external assessment of ISRA financial management
system with the Interna1 Auditor and presented to the DG for approval. The
DG did not give his approval and directed that the ISRA staff continue the
interna1 development of a 1996 work-plan for financial certification.
Output 2: Planninq for and acsuirino of financial resources in the short, medium,
and lonq term are accomplished
Continued working with the ISRA team to develop the grants information
system.
Tested first draft of the data input form on available grants
documents. Continued collecting information on the existence of grants.
Submitted first progress report.
Developed revenue budget for 1996 based on survey responses from station
management regarding their specific grants.
Output 3: The allocation of credits to the prooram and support budqets is done
Continued to work with the ISRA staff charged with the development of the
budget.
CG finalized the calendar and procedures for the 1996 budget.
Output 4: The effective and transparent use of financial resources is assured
Continued to work with the ISRA staff charged with treasury management.
-
This activity is now identical with the work for the development of the
grants information system.
The DG has authorized development of a TOR to strengthen the fixed asset
control. This has implication for inventory accounting. Wrote memo to
NRBAR COP to ensure that consultant Will work with inventory accountants.
-
Output 5: The recording and preservinq of financial information is assured
Developed proposa1 with ENSUT for the formal needs assessment and a
-
preliminary systems design for the computerized station level information
system. Gained DG approval and NRBAR financing. ENSUT began work.
Visited local accounting software vendors for PC systems.
Reintroduced the EUREXCEL proposa1 for station level accounting to the DG.
Station accountants continued loading data for first nine months of 1995.
DRSPA, CDH, Tamba, and Djibélor are late.
Outout 6: The treatment and communication of financial information is assured
-
Continued discussions with ENSUT regarding the TOR for strengthening the
management of the centrai computerized accounting system.
Prepared draft TOR for assistance in customizing COBYS for 1996.
Discussed with ACP.
Prepared draft TOR for assistance in establishing the indirect cost rate
calculation for 1995. Discussed with ACP.
Station accountants have not produced first bank and cash reconciliations
for 1995.
CG presented first budget report.
Output 7: An appropriate control proqram over operations and systems is assured
ISRA received bids and attributed contract for 1995 audit.
New Interna1 Auditor began operations.
2.
ACCOMPLISHMENTS:
ISRA is on schedule for awarding the 1995 audit contract.
3.
DIFFICULTIES:
The ACP has been travelling over 50% for two months. It has been difficult
to maintain an adequate level of communication and to assure follow-up of
strategic plan.
The tore of the DG’s negotiating position for the early release of funds from
USAID is based on ISRA producing an appropriate and detailed action plan
for financial certification in 1996. USAID has given indications that they
expect this plan to be based upon an independent assessment of ISRA’s
progress towards financial certification. The DG has not yet approved any
independent assessment which weakens ISRA’s negotiating position and
puts in jeopardy the prospect for an early release of funds.
4.
FUTURE PROGRAM:
Output 1: Financial manaqement activities are coordinated
Develop 1996 workplan and budget. This Will incorporate ISRA’s program
for financial certification.
Output 2: Planninq for and acquirinq of financial resources in the short, medium,
and lonq term are accomplished
Continue working with the ISRA team to develop the grants information
system. Design computer system application. Collect copies of existing
grants. Finalize list of existing grants.
Output 3: The allocation of credits to the proqram and support budqets is done
CG produces first draft of 1996 budget.
-
Output 4: The effective and transparent use of financial resources is assured
-
Output 5: The recordinq and preservinq of financial information is assured
Accountants continue to load 1995 data.
ENSUT r e p o r t s o n
formal n e e d s a s s e s s m e n t f o r s t a t i o n f i n a n c i a l
management.
Output 6: The treatment and communication of financial information is assured
-
Accountants produce bank and cash reconciliations.
CG produces second budget report.
Finalize TOR for strengthening the management of the central computerized
accounting system.
Continue discussions with ACP regarding draft TOR for assistance in
customizing COBYS for 1996.
Continue discussions with ACP regarding draft TOR for assistance in
establishing the indirect cost rate calculation for 1995.
Output 7: An appropriate control proqram over operations and systems is assured
Interna1 Auditor develops audit program for stations.
ISRA signs contract to award 1995 audit engagement.
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Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
November, 1995
1.
PRINCIPAL ACTIVITIES:
Output 1: Financial manaqement activities are coordinated
Developped 1996 workplan for NRBAR. This Will incorporate ISRA’s
program for financial certification.
ACP developped 1996 workplan and budget.
Held meeting with USAID/FMO and USAIDSOT2 to discuss 1996 plan for
financial certification. Agreed to hold monthly meetings.
USAID confirms that there is a way to begin the release of the GRN support
funds before ISRA’s finacial system is certified. This Will require that ISRA
establish a plan for financial certification and take decisions now to begin
the implementation of the plan.
Output 2: Planninq for and acquirinq of financial resources in the short, medium,
and Ions term are accomplished
Continued working with the ISRA team to develop the grants information
system. Began to work with computer specialists on design of computer
system application. Collected copies of existing grants. Established filing
system.
Received documents reporting on other information system models in use
for communicating research activities (Orstom, CIRAD, OSU). Presented to
team and computer specialists for discussion and review.
Output 3: The allocation of credits to the proqram and support budsets is done
The ISRA budget exercise commenced.
Station managers presented their
budgets to the DG budget committee.
Output 4: The effective and transparent use of financial resources is assured
Worked with Inventory consultant and the ACP to review the inventory
accounting function at ISRA.
Extracted data from IMOBYS onto PC
applications. Discussed revised job descriptions for inventory accountants
at the headquarters and in the stations.
Output 5: The recordinq and preservinq of financial information is assured
Accountants continued to load 1995 data.
ENSUT r e p o r t e d o n formal needs assessment for station financial
management.
EUREXCEL contacted the DG to follow up on the 5/95 proposal. DG
-
authorized additional meetings with EUREXCEL to disucss the changes that
have taken place since 5/95. EUREXCEL up-dated their proposal.
DG approved calling for proposals for the station level financial management
system.
SBS La Sphere provided a demonstration of Saari Major, a PC based
accounting package.
CIRAD uses Saari to run their field offices. CG drafted a FAX to CIRAD
asking for information about the CIRAD experience with Saari. DG did not
authorize its transmission.
-
ABM visited ISRA to discuss presenting a demonstration of Integral, a PC
based accounting package.
-
Output 6: The treatment and communication of financial information is assured
The centers began sending weekly treasury reports to the DG.
-
Output 7: An appropriate control proqram over operations and systems is assured
The Interna1 Auditor performed an audit of human resources costs, visiting
all the stations.
2.
ACCOMPLISHMENTS:
Progress was made towards establishing the station level financial
management system.
The ISRA technical services have identified
competent contractors and a decision was made to call for proposals.
3.
DIFFICULTIES:
Members of the the ISRA team to develop the grants information system
were assigned field trips as members of planning committee for the DG’s
emergency plan.
Their absence from Dakar slowed progress on this
important activity.
4.
FUTURE PROGRAM:
Output 1: Financial manaqement activities are coordinated
Approval for 1996 workplan.
Meet with USAID/FMO to continue discussion on financial certification.
-
Output 2: Planninq for and acquirinq of financial resources in the short, medium,
and lonq term are accomplished
Continue working with the ISRA team to develop the grants information
system. Work with computer specialists on design of computer system
application. Complete analysis of grants using data collection tool.
Output 3: The allocation of credits to the proqram and support budqets is done
-
ISRA completes the 1996 budget exercise.
Output 4: The effective and transparent use of financial resources is assured
Continue to work with Inventory consultant and the ACP to review the
inventory accounting function at ISRA.
Output 5: The recordino and preservino of financial information is assured
ISRA establishes and executes process for calling for proposals for the
station level fiancial management system.
Award contract for the station level financial management system.
Output 6: The treatment and communication of financial information is assured
The accountants at the centers continue to send their weekly treasury
reports and their monthly bank reconciliations.
The ACP and CG are able to produce the financial report for the Conseil
d’Administration based on the first ten months of 1995.
Output 7: An appropriate control proqram over operations and systems is assured
The external audit for 1995 begins.
-
Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
December, 1995
1.
PRINCIPAL ACTIVITIES:
Output 1 : Financial manaqement activities are coordinated
Submit the draft of the 1996 NRBAR workplan to ISRA counterparts for
-
discussion.
Despite the existence of the strategic plan and logical
framework the ISRA counterparts have chosen to use a different approach
to their 1996 planning and budget process. Apparently, have not been
-
effective in communicating to counterparts the concept that the NRBAR
workplan is a sub-set of their workplan, that it provides the opportunity to
program the use of NRBAR resources i.e., use of training funds, or short-
term consultancies in support of their annual plans.
Met with USAID/FMO to continue discussion on financial certification.
Briefed them on the terms of reference (TOR) and the request for proposals
(see Output 5 below).
ISRA DG wrote to USAID to negotiate the future of the NRBAR project. His
letter proposed a planning for the close out of the Financial Advisor post.
Declared that ISRA Will present plan for financial certification during the first
quarter of 1996 and expects to have system in operation by the end of the
second quarter. Also, ISRA Will hire three qulaified supervisors (Bac + 4)
and an assistant to the Interna1 Auditor (Bac + 5) to strengthen the financial
management system. The grants information system (see Output 2) should
-
be on-line by the end of the first quarter 1996.
Further Technical
Assistance Will be obtained as short-term consultants.
Output 2: Planninq for and acquirinq of financial resources in the short, medium,
and lonq term are accomplished
-
Continued working with the ISRA team to develop the grants information
system.
Computer specialists completed design of computer system
application and made progress on the development of a test version.
Completed 33% of analysis of grants using data collection tool. Produced
second progress report.
Discussed with CG how ISRA Will establish its indirect cost rate for 1995.
-
It appears that no one at ISRA has any experience in this and it may be
necessary to bring in a consultant to develop the methodology with ISRA
and train the responsible financial analyst.
Outout 3: The allocation of credits to the proqram and support budqets is done
-
ISRA completed the 1996 budget exercise.
Conseil d’Administration
approved.
Outout 4: The effective and transparent use of financial resources is assured
-
Continued to work with Inventory consultant and the ACP to review the
inventory accounting function at ISRA.
ISRA started the development of a PC program for encumbrance control at
the station level. Station management Will provide available computers.
Output 5: The recordino and preservinq of financial information is assured
DG approved the TOR and ISRA called for proposals for the station level
fiancial management system. Twenty-four firms bought the TOR.
Developed a TOR for the strengthening of the computerized accounting
system at the DG and discussed with ACP and CG. No decision was taken
to recommend action to DG.
ISRA decided to not close the 1995 year with the COBYS package. As the
UIG couldn’t get the 1994 balances into COBYS, the decision was made to
up-date COSYS and dump all 1995 transactions from COBYS into COSYS.
The 1995 audit Will be based on financial statements generated from data
held in COSYS. This was discussed with the external auditor.
Output 6: The treatment and communication of financial information is assured
The accountants at the centers continue to send their weekly treasury
reports. There is no analysis of whether the money is in restricted funds,
it is presented as though it is all available for DG use.
T h e A C P a n d C G p r o d u c e d t h e f i n a n c i a l r e p o r t f o r t h e C o n s e i l
d’Administration based on the first ten months of 1995.
Output 7: An appropriate control proqram over operations and systems is assured
The external audit for 1995 began. Initial meeting with auditors. Discussed
movement to a different accounting package (COBYS to COSYS), and plan
for an inventory limited to the 1995 transactions.
Verified status of bank reconciliations from the stations. Very few have
been communicated to the ACP.
Interna1 Auditor reported to the DG
coordination meeting.
2.
ACCOMPLISHMENTS:
The external audit for 1995 began. Initial meeting with auditors. Discussed
movement to new accounting package (COBYS - COSYS), and plan for
inventory of the 1995 transactions.
ISRA established and executed process for calling for proposals for the
station level fiancial management system.
3. D IFFIC ULTIES:
ISRA management’s on-going discussion about the merits of using interna1
resources or external expertise for the financial management system
development suggests a miscomprehension of the true question at hand.
It appears that ISRA does not feel implicated by the actions of its external
-
experts, nor does it believe that it is managing its own affairs.
ISRA management appears to view the work of consultants as if ISRA were
a client at a restaurant who sits at a table, orders a plate, and waits for it
to appear. When the waiter (external expert) delivers the plate, ISRA cari
eat it, reject it, appreciate it or criticize it, but ISRA does not consider itself
responsible for the preparatory work in the kitchen, the delivery, nor the
final product. While it has been seen that some experts work that way, it
is by no means required and cari only happen if ISRA management
-
acquiesces.
It seems that ISRA management thinks that only through an interna1
-
development Will it be implicated and Will it then be forced to play a more
dynamic role. It’s only then it recognizes its responsibility. ISRA judges that
relying on interna1 strengths Will enhance the adaptation of the new
development by the ISRA staff and culture. Truthfully, using interna1
strengths and enchancing the adaptation of a new development is an issue
in every case and ISRA management has to assure that this occurs whether
the work is done internally or not.
The question as currently framed cornes down to whether ISRA should have
someone do it (external expertise) or whether ISRA wants to do the work
(interna1 development).
-
But this is not the true question.
Working with an external expert to
develop a financial management system does not mean that ISRA cedes all
leadership or managerial responsibility. Whether internally or with external
assistance, ISRA management must know what its needs are and must have
the determiniation of its convictions to participate in the design process to
assure that its needs are met. ISRA Will have to manage its own future and
the decision to use an external expert or not is ISRA’s. But having made the
decision to use external expertise in developing a financial management
-
system does not permit ISRA management to neglect its duties, nor allow
it to later renounce its responsibility and point the finger at the external
expert if the system does not operate.
The question is not whether the work should be done internally or with
external assistance, but rather the question should be posed in two parts.
-
First, does ISRA know what it wants, does it know where it wants to go?
If ISRA cari answer yes to that (and we hold some hope that it cari) then it
cari resond to the second part.
Does ISRA have the requisite number of
-
qualified staff with experience in the design and implementation of financial
management systems to do the work and does this staff have the time to
do it? If ISRA answers yes to this second part then an interna1 development
would be indicated. If, however, ISRA must answer no, then a decision has
to be made to bring in external expertise possessing the rare experience and
available time to work with ISRA management and to develop and install the
financial mangement system together.
Typically, this is the role of the
external expert, to corne for a short period of time with a specific and rare
depth and breadth of experience, to work with a client to develop and instali
a financial management system, and to assure, based on its particular
expertise, that the client has studied the relevant issues, taken the
necessary decisions and actions to assure success.
ISRA hired two accounting supervisors (Bac + 2) during the month. Their
qualifications do not match those identified by the DG’s communication with
USAID. This seems to be indicative of the continuing problem that lSRA has
had in providing experienced financial professionals to work on the Financial
Management component of the NRBAR project.
Agreement has been reached that ISRA should have a Direction of Finance
and Accounting but no personnel decisions have been taken to recruit an
appropriate candidate.
And, as seen with the supervisors, even when a
decision is taken to hire qualified personnel, the execution cari fall short.
The absence of qualified financial professionals may have additional impact
on the implementation of the future station level financial management
system as ISRA Will need to assign a qualified financial manager to manage
the process. It is not evident that ISRA Will have the appropriate personnel
in place and may not be able to properly manage the system development
and implementation.
Overall progress continued to be slow on the grants information system
development. While 78 grants have been confirmed only a third have been
partially analysed using the data collection tool. We Will not be able to have
it running by January 12 as originally planned.
An independent approach to the station level fiancial management system
was authorized by the DG. This could suggest that the approved TOR do
not have the DG’s full support, or that DG wants to be sure that all ideas are
explored. It is not clear what comparison Will be possible between this
independent approach and the formal call for proposals based on the TOR
for the station level fiancial management system. This could pose a
difficulty to the taking of a decision where the DG has approved two
approaches to a solution that may not be comparable, i.e., one software
only, one complete system installation.
The CERAAS project manager announced to the DG staff that he had
identified an appropriate software package for the station level fiancial
management system and was seeking DG approval to go and buy it for
CERAAS. He proposed that ISRA study this installation and decide on
whether to use the software for the station level financial management
system. When asked, agreed that he was aware of the appproved TOR and
the current request for proposals. When asked whether he couldn’t inform
the vendor about TOR to assure that the software was part of a system
proposal, he seemed indifferent. Did not seem interested in establishing a
comparison of this software with any proposed under the TOR, nor was he
interested in considering how the complementary actions/needs that were
identified in the TOR (system design, procedures manual, training, etc.)
would be provided.
There is currently no ISRA plan which fulfills the needs identified in the TOR.
The purchase of a software package, in itself, Will not guarantee the
installation of an appropriate financial management system. Of course, the
-
use of an outside firm cannot be a guarantee either. In either case ISRA
must identify and deploy appropriately qualified management resources to
this effort and display the willingness to make decisions and take action in
-
consequence.
4.
FUTURE PROGRAM:
Output 1: Financial manaqement activities are coordinated
ISRA Will continue to recruit for third supervisor (Bac + 4) for inventory
accounting and the assistant to the Interna1 Auditor (Bac + 5).
Solicit counterpart comments in response to the draft 1996 NRBAR
-
workplan and seek to work with them to harmonize it with the ISRA
workplan.
Meet with USAID/FMO to review progress towards developing a plan for the
-
financial management system.
Output 2: Planninq for and acquirinq of financial resources in the short, medium,
and lonq term are accomplished
Continue working with the ISRA team to develop the grants information
system.
Finalize list. Validate current report formats from application.
Complete analysis of grants using data collection tool.
Output 3: The allocation of credits to the proqram and support budqets is done
ISRA develops encumbrance management system.
ISRA develops procedure for quarterly allocation of budget authority to
managing units.
Output 4: The effective and transparent use of financial resources is assured
Continue to work with Inventory consultant and the ACP to review the
inventory accounting function at ISRA.
ISRA to finish work on the computerized encumbrance control program for
-
the stations.
Output 5: The recordinn and preservinq of financial information is assured
ISRA receives and evaluates bids related to the station level fiancial
management system. DG takes decision.
Output 6: The treatment and communication of financial information is assured
ISRA continues progress on the COBYS to COSYS move for 1995 data.
ISRA customizes COSYS for 1996.
-
Output 7: An appropriate control proqram over operations and svstems is assured
ISRA conducts the 1995 inventory of fixed assets and treasury funds.
Work proceeds on the 1995 audit.
The World Bank consultant visits to review progress on financial
management system development and implementation
Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
January, 1996
1 .
PRINCIPAL ACTIVITIES:
Output 1: Financial manaoement activities are coordinated
ISRA hired third supervisor (Bac + 2) for inventory accounting.
ISRA hired the assistant to the Interna1 Auditor (Bac + 4).
Changed approach to the development of the NRBAR workplan. DG Will
finalize 1996 action plan.
Then Will use parts for CG, ACP, and Al to
develop NRBAR workplan.
Met with USAID/FMO to review progress towards developing a plan for the
financial management system and its certification. ISRA indicated that there
are two options on the table: one to develop the plan internally, the other
to use the results of the 12/95 RFP (see Output 5 below). As nobody at the
meeting could indicate what decision the DG would take nor when, it was
agreed that there would be no future meeting until ISRA has made a
decision.
Output 2: Planninq for and acquirinq of financial resources in the short, medium,
and lonq term are accomplished
Work was delayed for the ISRA team developing the grants information
system as the computer specialists were assigned to other work during the
month.
Team met with DG coordination committee. CG was named as responsible
manager. Decision taken to hire an agent for the CG who would be the daily
manager. Drafted TOR and placed a recruitment ad in the paper. Unable to
hire someone this month.
Decision taken to include all old grants on the master list, list expanded to
224.
Decision taken to send team to stations for direct contact with
research managers.
CRDI notified DG that they were unhappy with the management of 5 grants
and were suspending payments until the problems were resolved.
Presented report on team’s work to the quarterly Programmation meeting.
Output 3: The allocation of credits to the proqram and support budqets is done
ISRA worked to develop an encumbrance management system.
ISRA developed procedures for quarterly allocation of budget authority to
managing units.
Output 4: The effective and transparent use of financial resources is assured
Continued to work with Inventory consultant and the ACP to review the
inventory accounting function at ISRA.
Consultant provided training
sessions to the inventory accountants and the station management
specialists.
ISRA continued work on the computerized encumbrance control program for
the stations.
Output 5: The recordinq and preservinq of financial information is assured
ISRA received and evaluated bids related to the station level fiancial
management system. The committee made its recommendation to the DG.
The DG took no decision.
The DG decided to form a team at Bambey to study the adaptation and use
of an available accounting software package to meet ISRA’s financial
management needs. The CIRAD project manager Will coordinate the work
during the month of February. An expected result of their work is a plan for
installing this program at all the units of ISRA during 1996.
Output 6: The treatment and communication of financial information is assured
ISRA continues progress on the COBYS to COSYS move for 1995 data.
ISRA customizes COSYS for 1996.
Output 7: An appropriate control proqram over operations and svstems is assured
ISRA conducted the 1995 inventory of fixed assets and treasury funds.
Work proceeded on the 1995 audit.
The World Bank consultant visited to review progress on financial
management system development and implementation.
2.
ACCOMPLISHMENTS:
ISRA completed the 12/95 bid process for the station level fiancial
management system.
3.
DIFFICULTIES:
ISRA continued to have difficulty finding qualified personnel for the posts of
accounting supervisor and assistant ta the Interna1 Auditor.
During t h e
month ISRA hired a third supervisor (Bac + 2) for inventory accounting and
the assistant to the Interna1 Auditor (Bac + 4). Their qualifications do not
match those identified by the DG’s communication with USAID. This seems
to be indicative of the continuing problem that ISRA has had in providing
experienced financial professionals to work on the Financial Management
component of the NRBAR project.
It is not clear that ISRA has the rare financial-system-development-expertise
needed to assure that the Bambey development team Will fully realize their
goal. The current program does not establish validation criteria, though it
has been suggested that the TOR from the 12/95 bid process be used.
-
The current program does not establish a justification for choosing the
particular software package (COMPTA) other than its availability at
C E R A A S , i t s m a r k e t i n g b y t h e f i r m t h a t a q u i r e d C O S Y S , a n d a
demonstration that ISRA management attended early in the month.
-
4.
FUTURE PROGRAM:
Outout 1: Financial manaqement activities are coordinated
-
Use the 1996 ISRA action plan to establish the NRBAR workplan.
-
Outout 2: Planninq for and acquirinq of financial resources in the short, medium,
and lonq term are accomplished
The ISRA team developing the grants information system visits the ISRA
-
units to collect information on the grants, to finalize the list, and to analyze
the grants using the data input form.
Output 3: The allocation of credits to the proqram and support budqets is done
-
Output 4: The effective and transparent use of financial resources is assured
-
Continue to work with Inventory consultant and the ACP to review the
inventory accounting function at ISRA.
-
Output 5: The recordinq and preservinq of financial information is assured
The team at Bambey begins its work to adapt and use the COMPTA package
to meet ISRA’s financial management needs. Weekly reports to be sent to
DG’s validation committee.
Output 6: The treatment and communication of financial information is assured
ISRA continues progress on the COBYS to COSYS move for 1995 data.
-
ISRA begins accounting on COSYS for 1996.
-
Output 7: An appropriate control proqram over operations and systems is assured
Progress continues on the 1995 audit.
-
The World Bank consultant continues visit to review progress on financial
management system development and implementation.
-
-
Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
February, 1996
1 .
PRINCIPAL ACTIVITIES:
Output 1: Financial manaqement activities are coordinated
ISRA management continued work on the 1996 Action Plan.
Output 2: Planninq for and acquirinq of financial resources in the short, medium,
and lonq term are accomplished
The ISRA team developing the grants information system visited the ISRA
units to collect information on the grants, to finalize the list, and to analyze
the grants using the data input form.
Counting the inactive grants from the 1994 balance sheet, ISRA has more
than 200.
The computer programmers produced a progress report. They do not have
the software documentation that Will permit them to solve certain technical
problems.
Output 3: The allocation of credits to the proqram and support budqets is done
Output 4: The effective and transparent use of financial resources is assured
Continued to work with Inventory consultant and the ACP to review the
inventory accounting function at ISRA.
Developed draft TOR for training new inventory accountant. Not approved
by SG. Inventory accountant Will solicit training services from local training
centers.
Obtained copy
“Instruction Ministérielle no. 4 MEF du 8 mars 1988”
regarding inventory accounting at para-statal organizations like ISRA.
Inventory accountant started field work to evaluate two-wheeled and four-
wheeled vehicles.
Inventory accountant is being transferred to the SG’s office. It is not clear
how the inventory accounting function Will be managed from there.
Output 5: The recordinq and preservinq of financial information is assured
The team at Bambey began its work to adapt and use the COMPTA package
-
to meet ISRA’s financial management needs. Weekly reports sent to DG’s
validation committee.
Output 6: The treatment and communication of financial information is assured
ISRA continued progress on the COBYS to COSYS move for 1995 data.
-
ISRA did not begin accounting on COSYS for 1996.
Output 7: An appropriate control oroqram over operations and svstems is assured
-
Progress continued on the 1995 audit.
The World Bank consultant continued visit to review progress on financial
management system development and implementation. Regarding financial
development work at Bambey, he expressed concern that ISRA would be
making a decision to acquire software without a thorough comparative
analysis.
As part of the recommended criteria, he proposed that the software permit,
-
with a single data input, the posting to general, cost, and management
accounting, as well as the management of grants in foreign exchange terms
and according to grant budget lines.
2.
ACCOMPLISHMENTS:
-
3.
DIFFICULTIES:
The computer programmers working with the ISRA team developing the
-
grants information system do not have the software documentation that Will
permit them to solve certain technical problems. They have been waiting
since December for a book to be delivered from a local book-store. The
-
software is part of the large, delayed computer equipment contract. The
UIG has not provided the necessary management of this situation.
Inventory accountant is being transferred to the SG’s office. It is not clear
-
how the inventory accounting function Will be managed from there.
No one on the team at Bambey appears to have the rare and requisite skills
and experience in developing financial management systems.
Nor
does
-
anyone, at this time, appear to have a reasonable estimate of time and
money required to finalize the system.
-
4.
FUTURE PROGRAM:
-
Output 1: Financial management activities are coordinated
Use the 1996 ISRA action plan to establish the NRBAR workplan.
Output 2: Planning for and acquirinq of financial resources in the short, medium,
-
and lonq term are accomplished
The ISRA team developing the grants information system finalizes the draft
procedures manual and the analysis of existing grants using the data input
form.
Output 3: The allocation of credits to the proqram and support budqets is done
Output 4: The effective and transparent use of financial resources is assured
Output 5: The recordinq and preservinq of financial information is assured
The team at Bambey continues its work to adapt and use the COMPTA
package to meet ISRA’s financial management needs.
Output 6: The treatment and communication of financial information is assured
ISRA continues progress on the COBYS to COSYS move for 1995 data.
ISRA begins accounting on COSYS for 1996.
Output 7: An appropriate control proqram over operations and systems is assured
Progress continues on the 1995 audit.
-
Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
March, 1996
1.
PRINCIPAL ACTIVITIES:
Output 1: Financial management activities are coordinated
Output 2: Planning for and acouiring of financiai resources in the short, medium, and long term
are accomplished
The ISRA team developing the grants information system finalized the draft procedures
-
manual. They also completed their visits to the research units.
The computer programmer working with the ISRA team developing the grants information
-
system went to the CERAAS project at Bambey to use the existing documentation. She
proposed a work plan of six weeks to finish the application.
ISRA began the process to hire a Management Analyst who would be responsible for the
completion of the grants information system and its eventual operation. Seven candidates
were identified for interviews.
Output 3: The allocation of credits to the prooram and support budoets is done
Output 4: The effective and transparent use of financial resources is assured
Output 5: The recordinq and preservinq of financial information is assured
The team at Bambey continued its work to adapt and use the COMPTA package to meet
ISRA’s financial management needs.
The team began the process of identifying other comparable PC software for ISRA’s
financial management needs.
The team planned and the ISRA DG authorized a trip to France for technical consultations
with CIRAD and PRESYS on the progress to date.
Output 6: The treatment and communication of financial information is assured
ISRA continued progress on the COBYS to COSYS move for 1995 data.
Output 7: An appropriate control program over operations and svstems is assured
Progress continued on the 1995 audit.
2.
ACCOMPLISHMENTS:
Participated, with ISRA, in the Results Framework workshop sponsored by USAID Strategic
-
Objective Team #2.
1
Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
April, 1996
1.
PRINCIPAL ACTIVITIES:
Output 1: Financial manaqement activities are coordinated
The DG reminded his staff that the unit managers must certify their petty cash accounts
each month.
Output 2: Planninq for and acquirino of financial resources in the short, medium, and lono term
are accomplished
The ISRA team developing the grants information system presented the finalized version
of the draft procedures manual to the quarterly PlanningKoordination meeting of unit
managers and requested their comments prior to finalization.
ISRA continued the process to hire a Management Analyst who would be responsible for
the completion of the grants information system and its eventual operation.
Output 3: The allocation of credits to the orooram and support budgets is done
Output 4: The effective and transparent use of financial resources is assured
ISRA received and evaluated offers for training the Inventory Accountant in inventory
accounting. A proposa1 for NRBAR funding was presented to the DG for approval.
Output 5: The recordino and preservino of financial information is assured
The team at Bambey continues its work to adapt and use the COMPTA package to meet
ISRA’s financial management needs.
The team gathers information about other PC software programs to meet ISRA’s financial
management needs.
The team visits CIRAD and PRESYS in France for technical assistance.
Output 6: The treatment and communication of financial information is assured
ISRA continues progress on the COBYS to COSYS move for 1995 data.
Output 7: An appropriate control orooram over operations and systems is assured
Progress continues on the 1995 audit. Auditors begin field work.
The terms of reference for the 1995 audit includes rendering an opinion on ISRA’s indirect
cost rate.
Discussed with the Interna1 Auditor whether ISRA Will be able to produce the
necessary calculations and analysis. ISRA has not yet done SO.
2.
ACCOMPLISHMENTS:
-
3.
DIFFICULTIES:
As ISRA has not yet begun accounting for 1996, there are no reports available to
management. ISRA Will need to revise its 1996 budget before the end of June and needs
-
accounting data to make any decision.
The 1996 ISRA action plan has not yet been finalized.
4.
FUTURE PROGRAM:
Output 1: Financial manaqement activities are coordinated
Use the 1996 ISRA action plan to establish the NRBAR workplan.
Output 2: Planninq for and acquirinq of financial resources in the short, medium, and lonq term
_
are accomplished
ISRA completes the hiring of the Management Analyst who Will be responsible for the
completion of the grants information system and its eventual operation, and begins the
-
orientation process.
Output 3: The allocation of credits to the proqram and support budgets is done
Output 4: The effective and transparent use of financial resources is assured
Output 5: The recordinq and preservinq of financial information is assured
The team at Bambey continues its work to adapt and use the COMPTA package to meet
-
ISRA’s financial management needs.
The team gathers information about other PC software programs to meet ISRA’s financial
_
management needs.
USAID visits the team at Bambey to review progress.
-
Outout 6: The treatment and communication of financial information is assured
ISRA continues progress on the COBYS to COSYS move for 1995 data.
ISRA begins accounting on COSYS for 1996.
Output 7: An appropriate control proqram over operations and svstems is assured
Progress continues on the 1995 audit. Auditors begin field work.
-
-
2
3.
DIFFICULTIES:
As ISRA has not yet begun accounting for 1996, there are no reports available to
management. ISRA Will need to revise its 1996 budget before the end of June and needs
accounting data to make a valid decision.
The 1996 ISRA action plan has not yet been finalized.
4 .
FUTURE PROGRAM:
Output 1: Financial management activities are coordinated
Output 2: Planning for and acouirinn of financial resources in the short, medium, and lono term
are accomplished
The ISRA team developing the grants information system incorporates the comments from
the unit managers before finalizing the procedures manual.
Interview candidates for Management Analyst position who would be responsible for the
completion of the grants information system and its eventual operation.
Output 3: The allocation of credits to the prooram and support budgets is done
ISRA prepares revised budget for 1996.
ISRA establishes the new project budget with the World Bank for 1997.
Output 4: The effective and transparent use of financial resources is assured
The Inventory Accountant goes for training in inventory accounting.
Output 5: The recordinq and preservino of financial information is assured
The deveiopment team at Bambey finishes their work and presents their report with an
implementation plan for ISRA.
USAID visits the team at Bambey to review progress.
Output 6: The treatment and communication of financial information is assured
Output 7: An appropriate control prooram over operations and systems is assured
The 1995 audit report is due.
2
ANNEX B: BIANNUAL REPORTS
Final Report NRBAR Financial Advisor, May, 1996
-
5. FINANCIAL MANAGEMENT
(2nd Sem 1993)
5.1 OBJECTIVES AND PLANNED WORK ACTIVITIES
The aim of this facet of the project is to strengthen ISRA’s financial management
-
system by:
(a) developing adequate financial sub-systems at ISRA,
-
(b) increasing the effectiveness of the computerized accounting system,
(c) strengthening the indirect cost accounting processes,
(d) generating timely financial analyses in forms appropriate to decision-
makers at all levels, and
(e) developing a system for tracking ail donor and Government of Senegal
contributions.
The activities of the Financial Advisor complement the activities of Ernst &
Young/Dakar (USAID Contract Number 685-0285-c-00-2299-00),
including their
Phase I analysis of the existing ISRA financial management system and
recommendations
for its improvement, and the implementation of the Phase II
Action Plan for an improved financial management system. The Financial Advisor’s
activities reinforce ISRA management’s capacity to coordinate, monitor, and
-
evaluate the change process brought about by the Ernst & Young/Dakar program;
and to assure the effective future operation of the reorganized financial
management system. The Financial Advisor coordinates his activities with the
donors in the development of the financial improvement plan.
During the period July to December 1993 the Financial Advisor work-plan was as
follows:
Orientation, meeting key participants, and reviewing the Ernst &
Young documentation. Prepare output table summarizing results of
document review.
-
Participate in 1994 budget preparation.
Learn the operations of current ISRA systems.
-
Assist ISRA/SG in the development of SOWs for consultations in
Computer Systems and Human Resource Development.
-
Participate in meetings with ISRA and Ernst & Young to finalize the
Action Plan for Step 2.
Work on the resolution of out-standing accounting problems.
Assist with the workplan for accomplishing the accounting for 1993.
Review the proposed computer tool for the management of financing
agreements.
5.2 WORK UNDERTAKEN DURING THE PERIOD
During the period July to December 1993 work from the Financial Advisor work-
plan was undertaken as follows:
Completed orientation, met key participants, and reviewed the Ernst
& Young documentation. Prepared output table summarizing results
of document review.
Attended 1994 budget preparation meeting.
Began learning the operations of current ISRA systems.
Proposed SOW for consultation in Computer Systems.
Participated in meetings with ISRA and Ernst & Young to finalize the
Action Plan for Step 2.
Participated in meetings to discuss modalities for the resolution of the
out-standing vendor debt.
Participated in meetings to develop the workplan for accomplishing
the accounting for 1993.
During the period July to December 1993 problems delaying work from the
Financial Advisor work-plan were encountered as follows:
The SOW for the Computer System consultation was tabled by ISRA.
ISRA judged that the UIG did not need external assistance in
addressing the issues raised by the Ernst & Young/Dakar reports, nor
in the migration from the System 36 to the AS/400.
The SOW for the Human Resource Development consultation was not
reviewed by ISRA. ISRA is more interested in identifying individual
training opportunities.
Other accomplishments during the period included:
ISRA delivered their proposed Action Plan for Phase II to USAID.
The 1992 audit report was completed and delivered to ISRA.
ISRA engaged consultants to study the market potential for ISRA’s
-
production of seeds and vaccines, and to determine ISRA’s optimal
organization for the marketing function.
ISRA engaged an audit firm for the 1993 audit.
5.3 SUMMARY, CONCLUSIONS AND RECOMMENDATIONS
-
Progress was made during the period towards reorganizing the ISRA financial
management system.
-
During the period January to June 1994 the Financial Advisor work-plan Will be as
follows:
Work with ISRA and Ernst & Young/Dakar as they implement the
Action Plan for Phase II. This Will include short-term training.
Continue to reinforce ISRA management’s capacity to coordinate,
monitor, and evaluate the changes resulting from the activities of
Ernst & Young/Dakar (USAID Contract Number 685-0285-c-00-2299-
00) including:
strengthen management of the donor agreements;
install the payroll accounting module;
strengthen the management of fixed assets;
strengthen the treasury management system, including
the IDA reimbursement process;
strengthen the management reporting system; and
-
establish the cost accounting system, including the
determination of the indirect cost rate.
Continue work with USAID and ISRA to establish modalities for the
liquidation of some of the ISRA vendor debt.
Work with ISRA and Ernst & Young/Dakar as they audit the 1993
financial reports.
Participate with the CID/NRBAR team and the ISRA staff in a review
of the NRBAR project logical framework. Develop the 1994 workplan
and the 1994 - 1998 workplan with ISRA colleagues with reference
to the logical framework.
-
-
5. FINANCIAL MANAGEMENT
(1st Sem 1994)
5.1 OBJECTIVES AND PLANNED WORK ACTIVITIES
Financial management activities Will be particularly oriented to achieving Project
Objective (4) and Project Output 2c.
The aim of this facet of the project is to
strengthen ISRA’s financial management system by:
(a) developing adequate financial sub-systems at ISRA,
(b) increasing the effectiveness of the computerized accounting system,
(c) strengthening the indirect cost accounting processes,
(d) generating timely financial analyses in forms appropriate to decision-
makers at all levels, and
(e) developing a system for tracking all donor and Government of Senegal
contributions.
The activities of the Financial Advisor complement the activities of Ernst &
Young/Dakar (USAID Contract Number 685-0285-c-00-2299-00), including their
Phase I analysis of the existing ISRA financial management system and
recommendations
for its improvement, and the implementation of the Phase II
Action Plan for an improved financial management system. The Financial Advisor’s
activities reinforce ISRA management’s capacity to coordinate, monitor, and
evaluate the change process brought about by the Ernst & Young/Dakar program;
and to assure the effective future operation of the reorganized financial
management system. The Financial Advisor coordinates his activities with the
donors in the development of the financial improvement plan.
During the period July 1, 1993 to July 31, 1994 the Financial Management work-
plan was as follows:
Julv 1, 1993
Orientation, meeting key participants, and reviewing the Ernst &
Young documentation. Prepare output table summarizing results of
document review.
Participate in 1994 budget preparation.
Learn the operations of current ISRA systems.
Assist ISRA/SG in the development of SOWs for consultations in
Computer Systems and Human Resource Development.
Participate in meetings with ISRA and Ernst & Young to finalize the
Action Plan for Step 2.
-
Work on the resolution of out-standing accounting problems.
Assist with the workplan for accomplishing the accounting for 1993.
_
Review the proposed computer tool for the management of financing
agreements.
-
Januarv 1, 1994
Finalize Action Plan for Phase II.
-
Finish installation of payroll accounting module (SYSPAI).
-
Certify ISRA’s financial management system.
Strengthen the management of fixed assets.
Strengthen treasury management.
-
Close 1993 accounts.
Liquidate ISRA’S vendor debt.
Improve the IDA reimbursement process.
-
Continue sustainable financial management operations subsequent to
the E&Y contract closure and USAID financial management system
_
certification.
M o d i f y f i n a n c i a l m a n a g e m e n t o p e r a t i o n s p e r a u d i t r e p o r t
_
recommendations.
Close 1994 accounts.
-
Evaluate the implementation of the E&Y Phase II.
Train accounting staff for new accounting system and computer
operations.
Increase the effectiveness of the computerized accounting system.
Train computer staff for new accounting system and computer
-
operations.
-
Strengthen management reporting system.
Prepare 1995 budget on the basis of reorganized accounting system
and operations manual.
Strengthen management of donor agreements.
5.2 WORK UNDERTAKEN DURING THE PERIOD
During t h e p e r i o d July 1, 1 9 9 3 t o July 3 1 ,
1 9 9 4 w o r k f r o m t h e Financial
Management work-plan was undertaken as follows:
Julv 1, 1993
Completed orientation, met key participants, and reviewed the Ernst
& Young documentation. Prepared output table summarizing results
of document review.
Attended 1994 budget preparation meeting.
Began learning the operations of current ISRA systems.
Proposed SOW for consultation in Computer Systems.
Participated in meetings with ISRA and Ernst & Young to finalize the
Action Plan for Step 2.
Participated in meetings to discuss modalities for the resolution of the
out-standing vendor debt.
Participated in meetings to develop the workplan for accomplishing
the accounting for 1993.
Januarv 1, 1994
Participated in meetings with ISRA and Ernst & Young to finalize the
Action Plan for Phase II.
Pilot test SYSPAI module prior to integrating with COSYS.
The auditors witnessed the year-end inventory.
Worked with the with the unit responsible for tracking the IDA credit
(Cellule des Memoires) to develop and implement interna1 controls.
The 1993 audit report was completed and delivered to ISRA.
Meetings held with USAID to discuss modalities for presenting vendor
debt.
IDA financed an analysis of IDA reimbursement process.
Continued implementation of audit report recommendations.
Begin processing 1994 accounting transactions. Develop SOW for
external audit. Begin process of requesting proposals.
Preliminary activities for the training of the accounting staff were
performed.
-
Developed revised SOW for computer system consultant. Obtained
approval from project management.
-
Technical training for computer staff related to the acquisition of the
AS/400 accomplished.
-
Continued identification and collection of copies of donor agreements.
Other accomplishments during the period included:
-
Julv 1, 1993
ISRA delivered their proposed Action Plan for Phase II to USAID.
-
The 1992 audit report was completed and deiivered to ISRA.
ISRA engaged consultants to study the market potential for ISRA’s
production of seeds and vaccines, and to determine ISRA’s optimal
organization for the marketing function.
ISRA engaged an audit firm for the 1993 audit.
-
Januarv 1, 1994
ISRA created the position of Interna1 Auditor and successfully
-
recruited a candidate.
ISRA relocated their headquarters to a new building in Bel Air.
During the period July 1, 1993 to July 31, 1994 problems delaying work from the
Financial Management work-plan were encountered as follows:
-
Julv 1, 1993
The TOR for the Computer System consultation was tabled by ISRA
as being to narrowly focused.
T h e i n i t i a l d i s c u s s i o n s f o r t h e Human Resource D e v e l o p m e n t
-
consultation did not result in the development of a TOR.
Januarv 1, 1994
-
The Ernst & Young contract was inactive during the period. This
delayed the execution of several work items.
ISRA was unable to liquidate the vendor debt. The process initiated
with USAID was not successful. This item may need redesign.
5.3 SUMMARY, CONCLUSIONS AND RECOMMENDATIONS
While progress was made during the period towards reorganizing the ISRA financial
management system, the delay in implementing the Phase II Action Plan delays the
USAID certification of the ISRA financial management system, USAID certification
is now scheduled for 1995. The USAID certification has been a precondition to the
release of the $1 million of project funds to support the NRMs program, these
funds may not be available for the 1995 planting season.
The denial by the Ministry of Finance for ISRA’s PL480 proposa1 to liquidate vendor
debt is a setback to ISRA’s mid-term goal of achieving financial solvency. A
different approach must be found with the cooperating donors to make ISRA
financially solvent.
During the period August 1 to December 31, 1994 the Financial Management
work-plan Will be as follows:
Work with ISRA and Ernst & Young/Dakar as they implement the
Action Plan for Phase II. This Will include short-term training.
Continue to reinforce ISRA management’s capacity to coordinate,
monitor, and evaluate the changes resulting from the activities of
Ernst & Young/Dakar (USAID Contract Number 685-0285-c-00-2299-
00) including:
strengthen management of the donor agreements;
install the payroll accounting module;
strengthen the management of fixed assets;
strengthen the treasury management system, including
the IDA reimbursement process;
strengthen the management reporting system; and
establish the cost accounting system, including the
determination of the indirect cost rate.
Work with ISRA to recruit the computer system consultant; develop
the SOW for the evaluation of E&Y; and recruit the external auditor.
5. FINANCIAL MANAGEMENT
(2nd Sem 1994)
-
5.1 OBJECTIVES AND PLANNED WORK ACTIVITIES
Financial management activities Will be particularly oriented to achieving Project
-
Objective (4) and Project Output 2c.
The aim of this facet of the project is to
strengthen ISRA’s financial management system by:
-
(a) developing adequate financial sub-systems at ISRA,
(b) increasing the effectiveness of the computerized accounting system,
+
(c) strengthening the indirect cost accounting processes,
(d) generating timely financial analyses in forms appropriate to decision-
makers at all levels, and
-
(e) developing a system for tracking all donor and Government of Senegal
contributions.
-
The activities of the Financial Advisor, working in collaboration with his ISRA
counterpart, complement the activities of Ernst & Young/Dakar (USAID Contract
Number 685-0285-c-00-2299-00),
including their Phase I analysis of the existing
ISRA financial management system and recommendations
for its improvement, and
the implementation of the Phase II Action Plan for an improved financial
management system.
The Financial Advisor’s activities reinforce ISRA
management’s capacity to coordinate, monitor, and evaluate the change process
brought about by the Ernst & Young/Dakar program; and to assure the effective
future operation of the reorganized financial management system. The Financial
Advisor coordinates his activities with the donors in the development of the
financial improvement plan.
During t h e p e r i o d J a n u a r y 1 , 1 9 9 4 t o D e c e m b e r 3 1 , 1 9 9 4 t h e F i n a n c i a l
Management work-plan was as follows:
January 1, 1994
Finalize Action Plan for Phase II.
Finish installation of payroll accounting module (SYSPAI).
Certify ISRA’s financial management system.
-
Strengthen the management of fixed assets.
Strengthen treasury management.
Close 1993 accounts.
Liquidate ISRA’S vendor debt.
Improve the IDA reimbursement process.
Continue sustainable financial management operations subsequent to
the E&Y contract closure and USAID financial management system
certification.
M o d i f y f i n a n c i a l m a n a g e m e n t o p e r a t i o n s p e r a u d i t r e p o r t
recommendations.
Close 1994 accounts.
Evaluate the implementation of the E&Y Phase II.
Train accounting staff for new accounting system and computer
operations.
Increase the effectiveness of the computerized accounting system.
Train computer staff for new accounting system and computer
operations.
Strengthen management reporting system.
Prepare 1995 budget on the basis of reorganized accounting system
and operations manual.
Strengthen management of donor agreements.
Auqust 1, 1994
Continue activities begun during the first part of the year.
Establish appropriate cost accounting system.
5.2 WORK UNDERTAKEN DURING THE PERIOD
During the period January 1, 1994 to December 31, 1994 work from the Financial
Management work-plan was undertaken as follows:
Januarv 1, 1994
Participated in meetings with ISRA and Ernst & Young to finalize the
Action Plan for Phase II.
Pilot test SYSPAI module prior to integrating with COSYS.
The auditors witnessed the year-end inventory.
Worked with the with the unit responsible for tracking the IDA credit
(Cellule des Memoires) to develop and implement interna1 controls.
The 1993 audit report was completed and delivered to ISRA.
Meetings held with USAID to discuss modalities for presenting vendor
-
debt.
IDA financed an analysis of IDA reimbursement process.
-
Continued implementation of audit report recommendations.
Begin processing 1994 accounting transactions. Develop SOW for
external audit. Begin process of requesting proposals.
Preliminary activities for the training of the accounting staff were
performed.
-
Developed revised SOW for computer system consultant. Obtained
approval from project management.
-
Technical training for computer staff related to the acquisition of the
AS/400 accomplished.
Continued identification and collection of copies of donor agreements.
Auqust 1, 1994
Adjusted due dates to Phase II action plan after E&Y and USAID finish
negotiations.
E&Y began work on the Phase II action plan.
-
Continued work with the with the unit responsible for tracking the
IDA credit (Cellule des Memoires).
Developed short list of firms for consideration as external auditor.
Elaborated a draft program for the development of the administrative
and accounting staff training plan. Reviewed with the SG.
Reviewed with ISRA the collected CV’s and other expressions of
interest related to the computer systems TOR. Reprogrammed the
timing of this activity for the 2nd semester of 1995.
Prepared the 1995 budget on the basis of the reorganized accounting
system.
Completed
identification
and collection
o f c o p i e s
o f donor
agreements.
Other accomplishments during the period included:
Januarv 1, 1994
ISRA created the position of Interna1 Auditor and successfully
recruited a candidate.
ISRA relocated their headquarters to a new building in Bel Air.
August 1, 1994
ISRA reorganized their financial management services, centralizing the
accounting function at the DG level.
E&Y and ISRA had a three-day seminar to present the new accounting
system and procedures.
ISRA held two-week training seminar on the INFORM system. This
system Will provide critical input to the future cost accounting
system.
In talks with the Min of Finance USAID continued to identify funds in
PL 480 as available for the liquidation of ISRA’s vendor debt.
IDA mission and ISRA financial management staff met to revise TOR
for the mid-term evaluation. ISRA added language to proposed TOR
to evaluate the “integrated financial mangement system” as proposed
and delivered under the E&Y financial reorganziation contract.
During the period January 1, 1994 to December 31, 1994 problems delaying work
from the Financial Management work-plan were encountered as follows:
Januarv 1, 1994
The Ernst & Young contract was inactive during the period. This
delayed the execution of several work items.
ISRA was unable to liquidate the vendor debt. The process initiated
with USAID was not successful. This item may need redesign.
Auqust 1, 1994
The SYSPAI module was not integrated into COSYS. This activity
was suspended pending the software up-grade per the E&Y design.
The contract for external auditor for the period 1994 - 1996 was not
opened for bids.
The current audit contract was continued for
another year.
The E&Y contract Phase II started later than expected and several
work items were delayed including:
strengthen management of the donor agreements;
install the payroll accounting module;
strengthen the management of fixed assets;
strengthen the treasury management system, including
the IDA reimbursement process;
strengthen the management reporting system; and
establish the cost accounting system, including the
-
determination of the indirect cost rate.
E&Y announced that the COBYS package would not account for
encumbrances. This was unacceptable to ISRA and USAID. E&Y
ultimately accepted ISRA position to adapt the COBYS package to
track encumbrances. This is technically possible without using the
Senegalese chart of accounts by creating encumbrance accounts
within the COBYS data base. The UIG could also exploit the security
controls inherent in the AS/400 and develop an in-put screen uniquely
for the encumbrance control.
E&Y maintains that this is only a
temporary solution. Recommends that ISRA contact software vendor
-
for the development of a specific module at a later date.
E&Y did not provide any training of the ISRA accountants when they
presented the new accounting system. It is not evident that E&Y Will
perform any training on the new accounting system.
-
5.3 SUMMARY, CONCLUSIONS AND RECOMMENDATIONS
While progress was made during the period towards reorganizing the ISRA financial
-
management system, the delay in implementing the Phase II Action Plan delays the
USAID certification of the ISRA financial management system, USAID certification
is now scheduled for 1995. The USAID certification has been a precondition to the
-
release of the $1 million of project funds to support the NRMs program, these
funds may not be available for the 1995 planting season.
-
The denial by the Ministry of Finance for ISRA’s PL480 proposa1 to liquidate vendor
debt is a setback to ISRA’s mid-term goal of achieving financial solvency. A
different approach must be found with the cooperating donors to make ISRA
-
financially solvent.
The Ernst & Young contract was ambitious and its terms of reference set very
broad objectives. However the resources available to Ernst & Young were limited.
Ernst & Young made the decision to focus their efforts on the reorganization of the
financial management responsibility within the context of the existing law, and the
centralization of the accounting function at the ACP’s office. This included the
development of a cost accounting system to better identify which charges cari be
recovered as direct costs, and to provide a proration of non-specified indirect costs
to programs, eventually integrating them into ISRA’s budgetary/billing procedures.
Ernst & Young also aided ISRA in completing outstanding audit actions.
Other areas targeted by the terms of reference did not receive the application of
resources required.
These areas require complementary funds to advance their
realization.
Complementary funds are inciuded in the CID contract. These funds are available
to continue work indicated in the Ernst & Young contract and to undertake other
activities in furtherance of the overall project objectives.
As the Ernst & Young contract Will close during the first semester of 1995.
It is
necessary to identify now those areas requiring additional funding for full
realization.
During the period January 1 to July 1, 1995 the Financial Management work-plan
Will be as follows:
Work with ISRA to develop the ISRA financial management strategic
plan, including the long term plan for financial improvement. This
would include:
the introduction to fund accounting concepts and practice;
the adaptation of management accounting practice for different
ISRA stakeholders;
the continued review of effective organization structures for
financial management in agricultural research;
t h e d e v e l o p m e n t o f f i n a n c i a l i n d i c a t o r s t o i m p r o v e
management’s
ability
t o p l a n ,
control
and
evaluate
organizational effectiveness;
the development of a mid-term strategy for accessing donor
funds for sustainable agricultural research;
the identification of worldwide “benchmark” agricultural
research accounting practice and the development of an ISRA
auto-evaluation process to permit ISRA to compare its practice
with the worldwide standards; and
t h e d e v e l o p m e n t o f s t u d y - t o u r i t i n e r a r i e s f o r f i n a n c i a l
management staff.
Work with ISRA and Ernst & Young/Dakar as they implement the
Action Plan for Phase II.
Continue to reinforce ISRA management’s capacity to coordinate,
monitor, and evaluate the changes resulting from the activities of
Ernst & Young/Dakar (USAID Contract Number 685-0285-c-00-2299-
00) including:
strengthen management of the donor agreements;
install the payroll accounting module;
strengthen the management of fixed assets;
strengthen the treasury management system, including
the IDA reimbursement process;
strengthen the management reporting system; and
establish the cost accounting system, including the
determination of the indirect cost rate.
W o r k w i t h I S R A t o r e v i s e t h e T O R f o r t h e c o m p u t e r s y s t e m
consultant. Complete commodity procurement plan to include centers
and stations.
Develop a systems integration strategy based on
computers and telecommunications.
Develop the TOR for the evaluation of the work performed under the
USAID contract for the reorganization of the financial management
system. Present to ISRA for approval and execution.
Finalize program for the development of the administrative and
a c c o u n t i n g s t a f f t r a i n i n g p l a n f o r t h e n e w o r g a n i z a t i o n , j o b
descriptions, and procedures manuals. Present to ISRA for approval
-
and execution.
Work with ISRA to complete the recruitment of the external auditor
for the period 1995 - 1997.
Develop the TOR for the organization of the interna1 audit office and
the development of the annual workplan.
-
Develop the TOR for the evaluation of the historic procurement
transaction at ISRA and the an annual procurement plan, and to
propose a procurement office.
Present to ISRA for approval and
-
execution.
-
-
5. FINANCIAL MANAGEMENT
(1 st Sem 1995)
5.1 OBJECTIVES AND PLANNED WORK ACTIVITIES
Obiectives
Financial management activities Will be particularly oriented to achieving Project
Objective (4) and Project Output 2c.
The aim of this facet of the project is to
strengthen ISRA’s financial management system by:
(a) developing adequate financial sub-systems at ISRA,
(b) increasing the effectiveness of the computerized accounting system,
(c) strengthening the indirect cost accounting processes,
(d) generating timely financial analyses in forms appropriate to decision-
makers at all levels, and
(e) developing a system for tracking all donor and Government of Senegal
contributions.
The activities of the Financial Advisor, working in collaboration with his ISRA
counterpart, complement the activities of Ernst & Young/Dakar (USAID Contract
Number 685-0285-c-00-2299-00),
including their Phase I analysis of the existing
ISRA financial management system and recommendations
for its improvement, and
the implementation of the Phase II Action Plan for an improved financial
management system.
The Financial Advisor’s activities reinforce ISRA
management’s capacity to coordinate, monitor, and evaluate the change process
brought about by the Ernst & Young/Dakar program; and to assure the effective
future operation of the reorganized financial management system. The Financial
Advisor coordinates his activities with the donors in the development of the
financial improvement plan.
Work-plan
The work-plan originally presented in the Fourth Biannual Report has changed in
response to the ISRA mid-term review and the ISRA Strategic Plan for Financial
Management.
The financial management team used a logical framework as the
structural tool for the elaboration of the ISRA Strategic Plan for Financial
Management.
The goal of ISRA’s financial management is to support ISRA
operations through the establishment of appropriate financial policies and systems.
The achievement of this goal cari be measured in part by the extent to which
ISRA’s financial partners continue to support ISRA.
The financial management team identified seven strategic objectives which need
to be fulfilled to achieve the goal, and considered that these objectives and their
enabling activities were within the management purview of ISRA. These objectives
are:
1.
Financial management activities are coordinated;
2.
Identification and acquisition of financial resources is done;
3.
Annual budgets for programs and overhead are prepared;
4.
Transparent and efficient financial procedures are assured;
5 .
Recording and conserving of financial information are assured;
6.
Analysis and communication of financial information are assured; and
7.
An appropriate system of interna1 and external controls is established.
The 1995 workplan has been divided into sections according to these strategic
objectives from the ISRA Strategic Plan for Financial Management rather than
holding to the previous presentation in the 1994 workplan which had its origin in
the original financial management objectives from the 1991 bi-lateral accord.
These original bi-lateral accord objectives cari still be found within the strategic
objectives of the 1995 workplan.
The ISRA Strategic Plan for Financial
Management is considered a verifiable indicator of both the impact that this
important project program is having at ISRA and also of ISRA’s “buying-in” to the
project.
5.2 WORK UNDERTAKEN DURING THE PERIOD
During the period January 1, 1995 to June 30, 1995 work from the Financial
Management workplan was undertaken as follows:
-
Output 1: Financial manaqement activities are coordinated
Highlighted the fact that the Control de Gestion (CG) has no operational control
over day-to-day activities but rather is the member of the Directeur Général’s (DG)
staff responsible for analysis of reported results and future budgets. The CG Will
also coordinate the medium term financial plan.
-
Continued work with the organization of the financial management function at the
station level. Called for a meeting to harmonize the conflicting organization charts
that resulted from the mid-term review.
Identified the 1 1 financial staff persons
for the 1 1 stations (DG included).
Progress was made in the development of the workplan for the Auditeur Interne
(Al). But no progress was evident to solicit a larger input from the Conseil
d’Administration (CA) as concerns the approval of senior management and review
-
of the Al’s workplan and reports.
Developed and submitted to the DG for approval a program for the development
of in-service training for the ISRA administrative and financial staff. The DG is
considering the program.
Began work to improve communications to all levels of the new financial
management system. Participated with the Ernst & Young (E&Y) contractors as
they visited the stations to review the actual needs of the researchers and
administrative staff for financial management.
However, results from this were
only reported to the Comité de Pilotage (CP) and were not widely diffused.
The financial management coordination team finalized the ISRA Strategic Plan for
Financial Management and submitted it to the DG. The DG is considering the plan.
This team produced their first semester report and submitted it to the DG.
Output 2: Planninq for and acquirinq of financial resources in the short, medium,
and Ions term are accomplished
The draft financial planning chapter of the procedures manual was produced by
E&Y and discussed at ISRA. During these discussions a technical solution was
identified for the management of multi-year grants outside of the accounting
system (engagements financiers) through the use of a new installation of COBYS
with a multi-currency module. This second COBYS installation would be owned
by the CG and would provide information for the following year’s revenue budget.
ISRA presented its analysis of the GOS budget support to the Inter-Ministerial
Council.
Work began on the development of the system for the centralized management of
the grants information.
Work continued on the strengthening of the Commercial activities. The procedures
manual was produced by E&Y and discussed at ISRA.
The 1994 audit report confirmed the level of Accounts Payable that ISRA owes to
its vendors. Progress was made on the negotiations with the GOS for shifting
some of this debt out of ISRA.
Output 3: The allocation of credits to the proqram and support budqets is done
Proposed using the venue of the meeting (to harmonize the conflicting organization
charts, see Output 1 above) to consider management rules clearly delegating the
DG’s authority to the various level in the organization as concerns execution of
research operations, fixed asset acquisition, and general overhead expenditures,
i.e., to clearly delineate the responsibility levels for managers as to who cari sign
for a budget line and for how much.
Output 4: The effective and transparent use of financial resources is assured
The encumbrance accounting system was installed. There has been no progress
on training the operators nor in assuring its use.
The chapter on treasury management was delivered by E&Y. Work has begun to
develop the treasury management system.
Output 5: The recordinq and preservinq of financial information is assured
Solicited a study of the station level financial management information needs and
received an offer to perform the development and installation - technical and
financial proposals. Submitted offer to the DG for approval.
Began identification of other research institutes that use generally accepted
accounting principles on both the national and international scale.
Began introduction of the concepts of fund accounting which specifies the source
and use of funds.
-
Finished the in-house development of an encumbrance accounting system that
assured the presentation of encumbrance balances together with allocated budget
figures and actual expenditures by budget line. Assured that data in-put to the
encumbrance system is separate from data in-put to the general accounting
system.
Continued discussions with E&Y to assure that the billings to donors (mémoires)
are based on actual accounting data and do not require additional data in-put; that
the processing of billings to donors and the recovery of payments is controlled by
general ledger accounts; that the donor financial reports, presented by donor
account line, cari be prepared from the actual accounting data and do not require
additional data in-put; and that ISRA, using a foreign exchange module in the
accounting system, cari manage the grants in the donor currency.
-
Output 6: The treatment and communication of financial information is assured
No progress.
-
Output 7: An appropriate control proqram over operations and svstems is assured
Progress was made on establishing a short list of vendors for the 1995 external
audit. The Terms of Reference (TOR) were completed. The TOR includes the
requirement that the auditor verify the ISRA indirect cost rate.
Progress continued on the 1994 external audit.
The Al presented a draft workplan for 1995.
5.3 ACCOMPLISHMENTS
-
Other accomplishments during the period included:
ISNAR is adapting the logical framework and strategy paper developed January
1995 (Ebauches de la Stratégie et du Cadre Logique pour la Fonction Financière de
I’ISRA) for the preparation of a training module on Financial Management of
agricultural research organizations. ISNAR is also considering incorporating this
paper as a chapter in ISNAR’s Sourcebook on Financinq Aqricultural Research
which Will have worldwide circulation.
The ACP went to Morocco for Z-weeks training in financial management.
ISRA changed the counterpart assignment. Will now be working principally with
the ACP. This is consonant with the recommendations from the IDA mid-term
report.
The USAID Controller recommended an external review team to review ISRA’s
progress towards certification of it’s financial management system and to develop
a program for completion.
5 . 4 DIFFICULTIES
During the period January 1, 1995 to June 30, 1995 difficulties were experienced
delaying work from the Financial Management workplan as follows:
Output 1: Financial manaqement activities are coordinated
The budget calendar proposed in the new procedures manual was not respected.
There was no progress made in developing the 1996 budget.
The new governing law for ISRA was not finalized and progress towards
strengthening the role of the CA was not made.
The communication strategy to assure a sharing of information about the financial
management system was not fully developed. The visit to the stations to further
identify the needs of the users of the financial management system led to a report
that was never communicated back to the participants.
Output 2: Planninq for and acquirinq of financial resources in the short, medium,
and lonq term are accomplished
Work did not start on the development of a standard method of negotiating with
the donors.
Absent an indirect cost rate, work did not start on the negotiating of donor
financing of indirect costs.
As fund accounting concepts have not been sufficiently disseminated, ISRA did not
decide to create funds for capital equipment nor operations.
The commercial service did not communicate its gross margin nor establish its cost
of goods sold.
Absent a certified financial system, ISRA was unable to begin negotiations with the
donors on the creation of some means to liquidate its indebtedness.
Output 3: The allocation of credits to the proqram and support budqets is done
While work progressed on the establishment of the ISRA strategic plan, there was
no progress on preparing the 1996 budget.
Output 4: The effective and transparent use of financial resources is assured
-
The procedures manual was under development during the period.
Output 5: The recordino and preservinq of financial information is assured
Computer equipment destined for the stations has not yet been ordered.
E&Y did not make its contribution to the TOR for the strengthening of the
computer tenter management.
-
The DG continued to withhold approval for the consultancy to strengthen the
computer tenter management.
Outout 6: The treatment and communication of financial information is assured
Because of the demands from the financial system reorganization (E&Y) and the
need to close the 1994 accounts, there were no periodic accounting reports.
Output 7: An appropriate control proqram over operations and svstems is assured
5.5 SUMMARY, CONCLUSIONS AND RECOMMENDATIONS
-
Several accomplishments were marked during this period, many of them resulting
from implementation of the recommendations in the report from the January mid-
term review.
The financial management report from the mid-term review
concluded that the financial reorganization would be successful if certain conditions
were met and the report made several recommendations for E&Y and ISRA. These
recommendations were subsequently presented to the Minister in the March 1995
Action Plan. The mid-term review seems to have stimulated the ISRA financial
management team as they set out to implement several of these recommendations:
The ISRA Strategic Plan for Financial Management including a logical
framework and the 1995 workplan was finished and submitted to the DG.
A program for the institutionalization of in-service training was finalized and
submitted to the DG.
ISRA requested and received an offer for the development of a station level
financial management information system which would permit the exchange
of information with the centralized accounting system.
ISRA announced the adoption of fund accounting concepts in its strategic
plan and sought to modify the proposed accounting system to assure fund
transparency to the donors.
ISRA also began discussions about the development of a system to manage
multi-year grants, using the donor currency units, which could be linked to
the accounting system.
While ISRA made progress during the period in implementing recommendations
from the mid-term review and in reorganizing its financial management system, its
new, more lively posture in general and during meetings to respond to the E&Y
services and recommendations seems to have caught E&Y off guard. E&Y was not
seen to respond to the mid-term review recommendations in a positive sense. Nor
did it appear that E&Y was dealing in good faith when receiving ISRA’s reactions
to the E&Y proposals or ISRA’s proposed modifications to the E&Y proposals. E&Y
was reluctant to develop and install an encumbrance package, seemed reluctant
to review the needs assessment, and when the need for a computerized financial
information system at the station level was identified E&Y pronounced itself
uninterested in establishing it. E&Y never made its offered contribution to the TOR
for strengthening the ISRA computer service management, nor for strengthening
the ISRA purchasing management.
E&Y did not follow up on its suggestion to
create a financial management system (engagements financieres) with a new
installation and customization of COBYS, using the multi-currency module, for the
use of the CG.
The mid-term review report said that E&Y could bring the assignment to a good
close if it implemented the report’s recommendations. E&Y seemed to ignore the
implications of the mid-term review report, and the ISRA financial team’s response.
The ISRA DG may have played a role in this as he did not endorse many of the
mid-term review’s recommendations when in meetings with E&Y, despite the
inclusion of these recommendations in the Action Plan proposed to the Minister in
March 1995. Nor was USAID able to respond in a timely manner to the initial
recommendations from the mid-term review. SO, it appears, that E&Y contented
itself to simply go along as it had always done.
Finally, at the end of the period,
when it became evident that progress was not being made by all parties towards
resolving the reservations found in the mid-term review report, and progress
towards financial certification was seen to be negligible, the USAID Controller
recommended an external review to assess ISRA’s progress towards USAID’s
certification of it’s financial management system and to work with ISRA to develop
a program for the completion of complementary actions.
The USAID certification of the ISRA financial management system has been a
precondition to the release of the $1 million of project funds to support the NRMs
program, these funds may not be available for the 1996 budget season.
The Ernst & Young contract was ambitious and its terms of reference set very
broad objectives. However the resources available to Ernst & Young were limited.
Ernst & Young made the decision to focus their efforts on the reorganization of the
financial management responsibility within the context of the existing law, and the
centralization of the accounting function at the ACP’s office. E&Y helped ISRA to
up-grade the central computerized accounting system. During the first semester
of 1994, ISRA was able to produce the 1993 financial statements as scheduled
and, in turn, the external auditor submitted its report on time.
Other areas targeted by the terms of reference did not receive the application of
-
resources required. These areas require complementary funds to advance their
realization.
Some complementary funds are included in the CID contract. These funds are
available to undertake other activities in furtherance of the overall project
objectives regarding the financial management system.
During the period July 1 to December 31,
1995 the Financial Management
workplan Will be as follows:
Continue to work with ISRA to implement the ISRA financial
management strategic plan, including the long term plan for financial
improvement. This would include:
the development of a central grants management information
system;
the development of a station level management information
system for administration, finance and accounting;
the development of a mid-term systems integration strategy for
administration,
finance and accounting, and research
management;
-
the introduction to fund accounting concepts and practice;
-
the adaptation of management accounting practice for different
ISRA stakeholders;
-
the continued review of effective organization structures for
financial management in agricultural research;
t h e d e v e l o p m e n t
of financial
indicators to
improve
management’s
ability to plan,
control
and
evaluate
organizational effectiveness;
the development of a mid-term strategy for accessing donor
funds for sustainable agricultural research;
the identification of worldwide “benchmark” agricultural
research accounting practice and the development of an ISRA
auto-evaluation process to permit ISRA to compare its practice
with the worldwide standards; and
the development of study-tour itineraries for financial
management staff.
Work with ISRA and Ernst & Young as they finish implementation of
the Action Plan for Phase II.
Continue to reinforce ISRA management’s capacity to coordinate,
monitor, and evaluate the changes resulting from the activities of
Ernst & Young/Dakar (USAID Contract Number 685-0285-c-00-2299-
00) including:
strengthen management of the donor agreements;
install the payroll accounting module;
strengthen the management of fixed assets;
strengthen the treasury management system, including
the IDA reimbursement process;
strengthen the management reporting system; and
establish the cost accounting system, including the
determination of the indirect cost rate.
W o r k w i t h I S R A t o r e v i s e t h e T O R f o r t h e c o m p u t e r s y s t e m
consultant to strengthen the management of the central computer
installation.
Work with ISRA to develop the TOR for the assessment of the ISRA
financial management system and the development of a program for
complementary actions to qualify the ISRA financial management
system for certification by USAID.
Present to ISRA for approval and
execution.
Work with ISRA to complete the recruitment of the external auditor
for 1995.
Work with ISRA to develop the TOR for the organization of the
interna1 audit office and the development of the annual workplan.
Present to ISRA for approval and execution.
Work with ISRA to develop the TOR for the evaluation of the historic
procurement transaction at ISRA and the an annual procurement plan,
and to propose a procurement office. Present to ISRA for approval
and execution.
-
5. FINANCIAL MANAGEMENT
(2nd Sem 1995)
5.1 OBJECTIVES AND PLANNED WORK ACTIVITIES
Obiectives
Financial management activities Will be particularly oriented to achieving Project
Objective (4) and Project Output 2c.
The aim of this facet of the project is to
strengthen ISRA’s financial management system by:
(a) developing adequate financial sub-systems at ISRA,
(b) increasing the effectiveness of the computerized accounting system,
(c) strengthening the indirect cost accounting processes,
Id) generating timely financial analyses in forms appropriate to decision-
makers at all levels, and
le) developing a system for tracking all donor and Government of Senegal
contributions.
The activities of the Financial Advisor, working in collaboration with his ISRA
counterpart, complement the activities of Ernst & Young/Dakar (USAID Contract
Number 685-0285-c-00-2299-00),
including their Phase I analysis of the existing
ISRA financial management system and recommendations
for its improvement, and
the implementation of the Phase II Action Plan for an improved financial
management system.
The Financial Advisor’s activities reinforce ISRA
management’s capacity to coordinate, monitor, and evaluate the change process
brought about by the Ernst & Young/Dakar program; and to assure the effective
future operation of the reorganized financial management system. The Financial
Advisor coordinates his activities with the donors in the development of the
financial improvement plan.
Work-plan
The work-plan originally presented in the Fourth Biannual Report has changed in
response to the ISRA mid-term review of 1995 and the ISRA Strategic Plan for
Financial Management. The financial management team used a logical framework
as the structural tool for the elaboration of the ISRA Strategic Plan for Financial
Management.
The goal of ISRA’s financial management is to support ISRA
operations through the establishment of appropriate financial policies and systems.
The achievement of this goal cari be measured in part by the extent to which
ISRA’s financial partners continue to support ISRA.
The financial management team identified seven strategic objectives which need
to be fulfilled to achieve the goal, and considered that these objectives and their
enabling activities were within the management purview of ISRA. These objectives
are:
1.
Financial management activities are coordinated;
2.
Identification and acquisition of financial resources is done;
3.
Annual budgets for programs and overhead are prepared;
4.
Transparent and efficient financial procedures are assured;
5.
Recording and conserving of financial information are assured;
6.
Analysis and communication of financial information are assured; and
7.
An appropriate system of interna1 and external controls is established.
The 1995 workplan has been divided into sections according to these strategic
objectives from the ISRA Strategic Plan for Financial Management rather than
holding to the previous presentation in the 1994 workplan which had its origin in
the original financial management objectives from the 1991 bi-lateral accord.
These original bi-lateral accord objectives cari still be found within the strategic
objectives of the 1995 workplan.
The ISRA Strategic Plan for Financial
Management is considered a verifiable indicator of both the impact that this
important project program is having at ISRA and also of ISRA’s “buying-in” to the
project.
5.2 WORK UNDERTAKEN DURING THE PERIOD
During the period January 1, 1995 to December 31, 1995 work from the Financial
Management workplan was undertaken as follows:
Output 1: Financial manaqement activities are coordinated
Highlighted the fact that the Control de Gestion (CG) has no operational control
over day-to-day activities but rather is the member of the Directeur Général’s (DG)
staff responsible for analysis of reported results and future budgets. The CG Will
also coordinate the medium term financial plan.
Developed and submitted to the DG for approval a program for the development
of in-service training for the ISRA administrative and financial staff. The DG is
considering the program.
B e g a n w o r k t o i m p r o v e c o m m u n i c a t i o n s t o all levels o f t h e n e w f i n a n c i a l
management system.
Participated with the Ernst & Young (E&V) contractors as
they visited the stations to review the actual needs of the researchers and
administrative staff for financial management.
However, results from this were
only reported to the Comité de Pilotage (CP) and were not widely diffused.
The financial management coordination team finalized the ISRA Strategic Plan for
Financial Management and submitted it to the DG. The DG is considering the plan.
This team produced their first semester report and submitted it to the DG.
The DG adopted many of the recommendations
from the mid-term review report
as concerns the strengthening of the station level financial management system.
The DG proposed a meeting with ISRA management to resolve the different
organizational proposals from the mid-term review report. The DG redefined the
management strategy for ISRA, rather than a centralized decision making system,
the DG defined a decentralized decision making system with a concomitant
strengthening of the station management team for financial and administrative
matters. Called for a meeting to harmonize the conflicting organization charts that
resulted from the mid-term review. Identified the 1 1 financial staff persons for the
1 1 stations (DG included).
The USAID Controller recommended an external review team to review ISRA’s
progress towards certification of it’s financial management system and to develop
a program for completion.
DG decided to finalize the TOR for the external
assessment of ISRA financial management system. This TOR was part of the
program proposed in June to develop a viable financial management system, and
forms a key element in ISRA’s negotiations with USAID. DG ultimately decided not
to have an external evaluation and called upon the ISRA staff to develop the 1996
work-plan for financial certification.
ISRA DG wrote to USAID to negotiate the future of the NRBAR project. His letter
proposed a planning for the close out of the Financial Advisor post. Declared that
ISRA Will present a plan for financial certification during the first quarter of 1996
and expects to have the new system in operation by the end of the second quarter.
Also, ISRA Will hire three qualified supervisors (Bac + 4) and an assistant to the
Interna1 Auditor (Bac + 5) to strengthen the financial management system. The
grants information system (sec Output 2) should be on-line by the end of the first
quarter 1996.
Further Technical Assistance Will be obtained as short-term
consultants.
Output 2: Planninq for and acquirinq of financial resources in the short, medium,
and lonq term are accomplished
The draft financial planning chapter of the procedures manual was produced by
E&Y and discussed at ISRA. During these discussions a technical solution was
identified for the management of multi-year grants outside of the accounting
system (using a system called “engagements financiers”) through the use of a new
installation of COBYS with a multi-currency module.
This second COBYS
installation would be owned by the CG and would provide information for the
following year’s revenue budget. This work item was not achieved by E&Y.
ISRA presented its analysis of the GOS budget support to the Inter-Ministerial
Council.
Work began on the development of the system for the centralized management of
-
the grants information. Drafted a logical framework for the activity. Sent letters
to all the stations requesting their inventory of existing grants for the 4th quarter
of 1995 and all of 1996. Developed the data collection form, began development
of the computerized data base, and collected copies of existing grants.
Work continued on the strengthening of the Commercial activities. The procedures
manual was produced by E&Y and discussed at ISRA.
The 1994 audit report confirmed the level of Accounts Payable that ISRA owes to
its vendors. Progress was made on the negotiations with the GOS for reducing the
outstanding balance.
The DG began discussions with USAID to negotiate a plan for the release of the
funds programmed for support of ISRA’s NRM’s program. The plan would involve
an assessment of ISRA’s progress towards establishing a viable financial
management system,
d e v e l o p i n g a w o r k p l a n t o complete t h e e f f o r t , a n d
establishing a disbursement schedule tied to accomplishments in the workplan.
This would establish, for example, quarterly reviews of progress, and upon
appropriate progress being achieved, quarterly releases of funds.
USAID confirms that there is a way to begin the release of the NRM support funds
before ISRA’s financial system is certified. This Will require that ISRA establish a
plan for financial certification and take decisions now to begin the implementation
of the plan.
Discussed with CG how ISRA Will establish its indirect cost rate for 1995. It
appears that no one at ISRA has any experience in this and it may be necessary to
bring in a consultant to develop the methodology with ISRA and train the
responsible financial analyst.
Output 3: The allocation of credits to the proqram and support budgets is done
Proposed using the venue of the meeting (to harmonize the conflicting organization
charts, see Output 1 above) to consider management rules clearly delegating the
DG’s authority to the various level in the organization as concerns execution of
research operations, fixed asset acquisition, and general overhead expenditures,
i.e., to clearly delineate the responsibility levels for managers as to who cari sign
for a budget line and for how much.
This was not accomplished during the
meeting.
Work with the ISRA staff charged with the development of the budget.
ISRA completed the 1996 budget exercise. Conseil d’Administration approved the
budget.
Output 4: The effective and transparent use of financial resources is assured
The encumbrance accounting system was installed on AS/400. There has been
no progress on training the operators nor in assuring its use. As a result ISRA
started the development of a second PC program for encumbrance control at the
station level. Station management Will provide available computers.
The chapter on treasury management was delivered by E&Y. Work has begun to
develop the treasury management system.
The DG has authorized development of a TOR to strengthen the fixed asset
control. This has implication for inventory accounting. Wrote memo to NRBAR
COP to ensure that consultant Will work with inventory accountants.
Output 5: The recordino and preservinq of financial information is assured
When it was evident that E&Y was not going to address the station management
information system, ISRA requested and received a proposa1 to perform the
development and installation of a station level financial management information
system - technical and financial proposals. Submitted offer to the DG for approval.
Subsequently the decision was taken to make a formal request for proposals. DG
approved terms of reference.
Proposals are expected during the first month of
1996.
Began identification of other research institutes that use generally accepted
accounting principles on both the national and international scale.
Finished the in-house development of an encumbrance accounting system that
assured the presentation of encumbrance balances together with allocated budget
figures and actual expenditures by budget line.
Assured that data in-put to the
encumbrance system is separate from data in-put to the general accounting
system. As mentioned above there has been no progress on training the operators
nor in assuring its use.
Began introduction of the concepts of fund accounting which specifies the source
and use of funds. Continued discussions with E&Y to assure that the billings to
donors (mémoires) are based on actual accounting data and do not require
additional data in-put; that the processing of billings to donors and the recovery of
payments is controlled by general ledger accounts; that the donor financial reports,
presented by donor account line, cari be prepared from the actual accounting data
and do not require additional data in-put; and that ISRA, using a foreign exchange
module in the accounting system, cari manage the grants in the donor currency.
Ultimately, E&Y did not implement these changes.
ISRA decided to not close the 1995 year with the COBYS package. As the UIG
couldn’t get the 1994 balances into COBYS, the decision was made to up-date
COSYS and dump all 1995 transactions from COBYS into COSYS. The 1995 audit
Will be based on financial statements generated from data held in COSYS. This
was discussed with the externat auditors.
Output 6: The treatment and communication of financial information is assured
Several TOR were developed targeted at strengthening the central computerized
accounting system:
the TOR for strengthening the management of the central
computerized accounting system; the TOR for assistance in customizing COBYS
for 1996; the TOR for assistance in establishing the indirect cost rate calculation
for 1995. These were discussed with the ACP and the CG but there was no action
taken to implement these consultancies.
Output 7: An appropriate control proqram over operations and svstems is assured
The external auditors finished their work on the 1994 financial statements.
Established a short list of vendors for the 1995 external audit, completed the
Terms of Reference (TOR), contract awarded and external auditors began work for
1995 audit. The TOR includes the requirement that the auditor verify the ISRA
indirect cost rate.
ISRA hired a new Interna1 Auditor who quickly established a workplan and began
work. The Interna1 Auditor performed an audit of human resources costs, visiting
all the stations.
The ACP and Al were involved in revisions of the station accounting at Djibélor and
Dahra. Station management is coming under strict review.
5.3 ACCOMPLISHMENTS
Other accomplishments during the period included:
ISNAR is adapting the logical framework and strategy paper developed January
1995 (Ebauches de la Stratégie et du Cadre Logique pour la Fonction Financière de
I’ISRA) for the preparation of a training module on Financial Management of
agricultural research organizations. ISNAR is also considering incorporating this
paper as a chapter in ISNAR’s Sourcebook on Financins Aqricultural Research
which Will have worldwide circulation.
The ACP went to Morocco for 2-weeks training in financial management.
Training was provided for the inventory accountants and station managers.
ISRA changed the counterpart assignment. Will now be working principally with
the ACP. This is consonant with the recommendations
from the IDA mid-term
report. Held discussions with the DG, SG and NRBAR/COP to revise the financial
management workplan and to establish a closer working relationship with the DG
in financial management.
The USAID Controller recommended an external review team to review ISRA’s
progress towards certification of it’s financial management system and to develop
a program for completion.
The DG showed a heightened interest in the financial management program and
has given indications that he Will adopt many of the recommendations
from the
mid-term review report. The DG recognized the perilous financial situation at ISRA,
informed his staff, and is developing a strategy in response.
Progress was made towards establishing the station level financial management
system. The ISRA technical services have identified competent contractors and
a decision was made to call for proposals.
5 . 4 DIFFICULTIES
During the period January 1, 1995 to December 31, 1995 difficulties were
experienced delaying work from the Financial Management workplan as follows:
Output 1: Financial manaqement activities are coordinated
During the second semester the new DG began an intense program of planning and
communication. The DG has mobilized the ISRA staff to develop a business plan
-
and a strategic plan. These plans Will form the basis of ISRA’s negotiations with
its financial and scientific partners. The plans highlighted certain sectors such as
information systems and physical infrastructure.
Unfortunately, a particular
emphasis was not placed on the financial management system. While financial
management remained a major concern of the financial partners and represented
a condition for further financial support, the DG plans continued to gloss over the
financial management issues.
Progress was made in several areas of financial
management but there was no concerted effort to exploit the existing ISRA
Strategic Plan for Financial Management nor to identify Financial Management as
a strategic sector.
During the second semester, the financial management coordination team appeared
unable to maintain the focus on the implications of the ISRA Strategic Plan for
Financial Management. The team was unable to present the third quarter or annual
progress report and did not revise the strategic plan in preparation for the 1996
workplan. Apparently, have not been effective in communicating to counterparts
the concept that the NRBAR workplan is a sub-set of their workplan, that it
provides the opportunity to program the use of NRBAR resources i.e., use of
training funds, or short-term consultancies in support of their annual plans.
The new governing law for ISRA was not finalized. No progress was evident to
solicit a larger input from the Conseil d’Administration (CA) as concerns the
approval of senior management and the review of the Al’s workplan and reports.
The communication strategy to assure a sharing of information about the financial
management system was not fully developed. The visit to the stations during the
first semester to further identify the needs of the users of the financial
management system led to a report that was never communicated back to the
participants.
The DG’s strategy to decentralize the decision making system with a concomitant
strengthening of the station management team for financial and administrative
matters leaves in question the contribution that E&Y cari make during the
remainder of its contract. All of the E&Y work to date has been based on a
centralization of accounting and financial management and it isn’t yet clear
-
whether or not the delivered E&Y products Will fit with the decentralization
strategy. As it turns out, E&Y stopped work in July or August.
ISRA management’s on-going discussion about the merits of using interna1
resources or external expertise for the financial management system development
suggests a miscomprehension of the true question at hand. It appears that ISRA
does not feel implicated by the actions of its external experts, nor does it believe
that it is managing its own affairs.
ISRA hired two accounting supervisors (Bac + 2) during the month. Their
qualifications do not match those identified in the DG’s communication with
USAID. This seems to be indicative of the continuing problem that ISRA has had
in providing experienced financial professionals to work on the Financial
Management component of the NRBAR project.
Agreement has been reached that ISRA should have a Direction of Finance and
Accounting but no personnel decisions have been taken to recruit an appropriate
candidate. And, as seen with the supervisors, even when a decision is taken to
hire qualified personnel, the execution cari fall short.
The absence of qualified financial professionals may have additional impact on the
implementation of the future station level financial management system as ISRA
Will need to assign a qualified financial manager to manage the process. It is not
evident that ISRA Will have the appropriate personnel in place and may not be able
to properly manage the system development and implementation.
There is currently no ISRA plan which fulfills the needs identified in the financial
management system TOR.
Output 2: Planning for and acquiring of financial resources in the short, medium,
and lono term are accomplished
Work did not start on the development of a standard method of negotiating with
the donors.
Absent an indirect cost rate, work did not start on the negotiating of donor
financing of indirect costs.
ISRA did not decide to create funds for capital equipment nor operations.
The commercial service did not communicate its gross margin nor establish its cost
of goods sold.
Absent a certified financial system, ISRA was unable to begin negotiations with the
donors on the creation of some means to liquidate its indebtedness.
The tore of the DG’s negotiating position for the early release of funds from USAID
is based on ISRA producing an appropriate and detailed action plan for financial
certification in 1996. USAID has given indications that they expect this plan to be
based upon an independent assessment of ISRA’s progress towards financial
certification. The DG has not yet approved any independent assessment of ISRA’s
progress to date which weakens ISRA’s negotiating position and puts in jeopardy
the prospect for an early release of funds.
Output 3: The allocation of credits to the proqram and support budqets is done
Output 4: The effective and transparent use of financial resources is assured
Output 5: The recordinq and preservinq of financial information is assured
The order for computer equipment destined for the stations has been delayed.
Delivery is not expected until early 1996.
-
E&Y did not make its contribution to the TOR for the strengthening of the
computer tenter management.
Output 6: The treatment and communication of financial information is assured
The E&Y Phase I report made some direct criticisms of the central computerized
accounting system and had recommended the recruitment of a qualified computer
tenter manager. Yet after all this time, every effort made to reinforce this service
at ISRA has gone nowhere. Most recently, as noted above, the computer tenter
management was not able to load the 1994 closing balances into the COBYS
program for 1995. But ISRA management continues to ignore this situation and
to refuse external consultant services.
Because of the demands from the financial system reorganization (E&Y Phase II)
-
and the need to close the 1994 accounts, there were no periodic accounting
reports during 1995.
Output 7: An appropriate control proqram over operations and systems is assured
5.5 SUMMARY, CONCLUSIONS AND RECOMMENDATIONS
-
Several accomplishments were marked during this period, many of them resulting
from implementation of the recommendations
in the report from the January mid-
term review.
The financial management report from the mid-term review
concluded that the financial reorganization would be successful if certain conditions
were met and the report made several recommendations
for E&Y and ISRA. These
recommendations
were subsequently presented to the Minister in the March 1995
Action Plan.
The mid-term review seems to have initally stimulated the ISRA
financial management team as they set out to implement several of these
recommendations
during the first semester:
-
The ISRA Strategic Plan for Financial Management including a logical
framework and the 1995 workplan was finished and submitted to the DG.
-
A program for the institutionalization of in-service training was finalized and
submitted to the DG.
ISRA requested and received a proposa1 for the development of a station
level financial management information system which would permit the
exchange of information with the centralized accounting system.
ISRA announced the adoption of fund accounting concepts in its strategic
plan and sought to modify the proposed accounting system to assure fund
transparency to the donors.
ISRA also began discussions about the development of a system to manage
multi-year grants, using the donor currency units, which could be linked to
the accounting system.
This effort was not sustained during the second semester.
While ISRA made progress during the period in implementing recommendations
from the mid-term review and in reorganizing its financial management system, its
new, more lively posture in general and during meetings to respond to the E&Y
services and recommendations seems to have caught E&Y off guard. E&Y was not
seen to respond to the mid-term review recommendations in a positive sense. Nor
did it appear that E&Y was dealing in good faith when receiving ISRA’s reactions
to the E&Y proposals or ISRA’s proposed modifications to the E&Y proposals. E&Y
was reluctant to develop and install an encumbrance package, seemed reluctant
to review the needs assessment, and when the need for a computerized financial
information system at the station level was identified E&Y pronounced itself
uninterested in establishing it. E&Y never made its offered contribution to the TOR
for strengthening the ISRA computer service management, nor for strengthening
the ISRA purchasing management.
E&Y did not follow up on its suggestion to
create a financial management system (engagements financieres) with a new
installation and customization of COBYS, using the multi-currency module, for the
use of the CG.
The mid-term review report said that E&Y could bring the assignment to a good
close if it implemented the reports recommendations. E&Y seemed to ignore the
implications of the mid-term review report, and the ISRA financial team’s response.
The ISRA DG, during the first semester, may have played a role in this as he did
not endorse many of the mid-term review’s recommendations when in meetings
with E&Y, despite the inclusion of these recommendations in the Action Plan
proposed to the Minister in March 1995.
Nor was USAID able to respond in a
timely manner to the initial recommendations from the mid-term review. SO, it
appears, that E&Y contented itself to simply go along as it had always done.
Finally, at the end of the period, when it became evident that progress was not
being made by all parties towards resolving the reservations found in the mid-term
review report, and progress towards financial certification was seen to be
negligible, the USAID Controller recommended an external review to assess ISRA’s
progress towards USAID’s certification of it’s financial management system and
to work with ISRA to develop a program for the completion of complementary
actions.
The USAID certification of the ISRA financial management system has been a
precondition to the release of the $1 million of project funds to support the NRMs
program. During the second semester the DG began negotiations with USAID to
make these funds available for the 1996 budget season.
The Ernst & Young contract was ambitious and its terms of reference set very
broad objectives. However the resources available to Ernst & Young were limited.
Ernst & Young made the decision to focus their efforts on the reorganization of the
financial management responsibility within the context of the existing law, and the
centralization of the accounting function at the ACP’s office. E&Y helped ISRA to
up-grade the central computerized accounting system. During the first semester
of 1994, ISRA was able to produce the 1993 financial statements as scheduled
and, in turn, the external auditor submitted its report on time.
-
Other areas targeted by the terms of reference did not receive the application of
resources required. These areas require complementary funds to advance their
realization. Some complementary funds are included in the CID contract. These
funds are available to undertake other activities in furtherance of the overall project
objectives regarding the financial management system.
-
During the period January 1 to June 30, 1996 the Financial Management workplan
Will be as follows:
-
- Continue to work with ISRA to implement the ISRA financial management
strategic plan, including the long term plan for financial improvement. This
would include:
the review of proposals for the development and installation of the
station level financial management information system;
the development of a central grants management information system;
the development of a station level management information system
for administration, finance and accounting;
the development of a mid-term systems integration strategy for
administration, finance and accounting, and research management;
the continued introduction of fund accounting concepts and practice;
the adaptation of management accounting practice for different ISRA
stakeholders;
the continued review of effective organization structures for financial
management in agricultural research;
-
the development of financial indicators to improve management’s
ability to plan, control and evaluate organizational effectiveness;
the development of a mid-term strategy for accessing donor funds for
sustainable agricultural research;
the identification of worldwide “benchmark” agricultural research
accounting practice and the development of an ISRA auto-evaluation
process to permit ISRA to compare its practice with the worldwide
standards; and
the development of study-tour itineraries for financial management
staff.
- Review the files and draft the end of project report.
Institut Sénégalais de Recherches Agricoles
Natural Resources-Based Agricultural Research Project
(NRBAR)
FINAL REPORT
NRBAR FINANCIAL ADVISOR
MAY, 1 9 9 6
by
David W. Holmes
VOLUME 1: TEXT OF REPORT, ANNEX A, ANNEX B
VOLUME II: ANNEX C
VOLUME Ill: ANNEX D
in collaboration with
The United States Agency for International Development (USAID)
USAID Project Number: 6850285
and
The Consortium for International Development (CID)
USAID Contract Number: 685-0285-C-00-2329-00
Institut Sénégalais de Recherches Agricoles (ISRA)
Route des Hydrocarbures Bel Air
B.P. 3120
Dakar, Sénégal
Téléphone (221) 32.24.28 / 32.24.30
Fax (221) 32.24.27
Bureau NRBAR:
Bureau 38, Direction Générale
Institut Sénégalais de Recherches Agricoles (ISRA)
Route des Hydrocarbures Bel Air
Dakar
Adresse Postale
USAID/ANR/CID, B.P. 49, Dakar, Senégal
Téléphone (221) 32.17.88
Fax (221) 32.17.84
Contents
Executive Summary
1.
Introduction
1.1
Background, objectives and anticipated outputs
1.2
Financial management analysis
1.2.1 Project pre-implementation activity
1.2.2 Project implementation activity
2.
Achievements, problems, and key recommendations
2.1
Primary problem - no one’s in charge
2.2
Review of the pre-implementation contractor’s reports
2.3
Strategic plan for financial management
2.4
Financial management system development
2.5
Introduction to fund accounting concepts
2.6
Develop a mode1 multi-year-grant financial management report
2.7
Develop grants management information system
3.
Implications and future prospects for ISRA’s financial management
system
3.1
Implications
3.2
Future prospects
4.
Conclusion
Annexes
Annex A:
Monthly Reports
Annex B:
Biannual Reports
Annex C:
Selected Technical Documents
COI
Rapport de la Commission Gestion Financière et Comptable,
Janvier 1995
C O 2
Financial Certification - E&Y end of Phase II:
contribution/accomplishment, January 9, 1996
CO3
Catalog of E&Y reports at CID/NRBAR, 1993
C O 4
Review of Ernst & Young reports prepared under USAID contract
685-0285-C-00-2299-00, 1993
C O 5
Compte rendu de l’atelier sur l’élaboration du cadre logique de la
fonction financière de I’ISRA des 13 et 14 janvier 1995
-
C O 6
Ebauches de la stratégie et du cadre logique pour la fonction
financière de I’ISRA, 17 janvier, 1995
C O 7
Le plan stratégique de la fonction financière de I’ISRA, mai 1995
CO8 Financial management assistance, December 12, 1994
C O 9
Amélioration de la gestion financière de I’ISRA, 16 décembre 1994
Cl 0
L’analyse de l’évolution du contrat du cabinet Ernst & Young pour
l’amélioration de la gestion financière de I’ISRA, 2.2 décembre 1994
Cl 1
L’amélioration de la gestion financière de I’ISRA, 22 décembre
1994
Cl 2
Programme pour la certification du système de gestion financière à
I’ISRA par I’USAID, 23 juin 1995
Cl 3
Programme pour le développement d’un système de gestion
financière viable à I’ISRA et sa certification par I’USAID, 14 août
1995
C l 4
Termes de référence pour la sélection d’un cabinet d’expertise en
vue de la mise en place d’un système de gestion informatisé à
I’ISRA, décembre 1995
Cl 5
ISRA Direction Générale, Credit 2107-O SE, Cellule de Mémoires,
Situation au 8 mars 1996
Cl 6
Procédures de gestion des conventions, mars 1996
Cl 7
Terms of Reference for ISRA Financial Manager, May, 1996
Cl 8
Scope of Work for Short-term technical assistance to strengthen
the management information system office at the Senegalese
Institute for Agricultural Research, July 1994
Cl 9
Observations sur l’approche proposée pour la mise en place d’une
-
comptabilité analytique à I’ISRA, 21 février 1995
C20
La comptabilité générale et les bilans par rapport à la “comptabilité
d’entreprise”, la prise de décisions et le contrôle de la gestion, 20
janvier 1996
Annex D:
Plan and Budget for Viable Financial Management System
DO1
Procès-verbal de la Commission Technique chargée de l’examen
des offres retenues et relatives à la mise en place d’un système de
gestion informatisée à I’ISRA, 10 janvier, 1996
D O 2
Soumission Technique et Financière pour la Mise en Place d’un
Système de Gestion Informatisée, décembre 1995, EUREXCEL-
ASSOCIES
-
ANNEX C: REFERENCED TECHNICAL DOCUMENTS
Final Report NRBAR Financia! Advisor, Ma y, 1996
COI
Rapport de la Commission Gestion Financière et
Comptable, Janvier 1995
final Rapon NRBAR Financial Advisor, May, 1996
Institut Sénégalais de Recherches Agricoles _
REVUE A Ml-PARCOURS
JANVIER 1995
I
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RAPPORT DE LA COMMISSION GESTION FINANCIERE ET COMPTABLE
JANVIER 1995-
TABLE DES MATIERES
RESUME
1 . M A N D A T
2. DEMARCHE
3. THEMES
- Le système proposé et les travaux du Cabinet Ernst & Young
- Organisation de I’ISRA relativement à la gestion financière et au décret proposé
- Trésorerie de I’ISRA et l’approvisionnement financier des centres
4. QUESTIONS SOUMISES A LA COMMISSION
CONCLUSIONS ET RECOMMANDATIONS
ANNEXES :
A - Organigramme
B - Proposition de décret
C - Lettre au Cabinet Ernst & Young
D - Stratégie pour la politique de formation
E - Stratégie pour la fonction financière
-
R E S U M E
La Commission a fait des constats ci-après :
1.
Des lacunes dans le recensement des besoins de I’ISRA en matière de gestion financière,
notamment en ce qui concerne :
- le besoin de traitement et de suivi par les centres de leurs transactions quotidiennes afin
de disposer de leurs informations financières en temps réel (système dégradé de COBYS);
- l’intégration du système de suivi extra-comptable du crédit IDA et des conventions
particulières au système intégré de gestion financiére ;
- la mise en place d’un système de suivi plurimonétaire des financements extérieurs.
2.
Une faible implication du personnel dans l’élaboration de la stratégie.
-
3.
Une inadéquation de la stratégie proposée aux besoins réels de I’ISRA en matière de
gestion financière.
La Commission a fait ces recommandations ci-après :
1.
Le Cabinet Ernst & Young doit reprendre le recensement des besoins de I’ISRA en matière
de gestion financ’ère et impliquer d’avantage le personnel (chercheurs, gestionnaires et
financiers). Ceci doit être partie intégrante du processus d’élaboration de la stratégie de
I’ISRA pour sa gestion financière.
2.
Le Cabinet Erns: & Young doit renforcer son expertise en matière d’organisation, de
formation et d’ir’srmatique dans le domaine de la recherche agricole.
3.
Le Cabinet Ernst & Young doit animer un atelier de formation de démarrage pratique avec
un programme de suivi et de recyclage à court terme.
4.
Le Cabinet Ernst & Young doit revoir son plan d’action à la lumière des recommandations
formulées par la Commission.
5.
La Commission recommande que I’ISRA se dote d’une Direction Financière intégrant
l’ensemble des activités de gestion financière et comptable (comptabilité générale,
analytique, matière, budgétaire).
6.
Le contrôle de gestion devrait avoir de tâches d’analyse des résultats financiers et
budgétaires et la coordination de l’élaboration du budget pour le Comité de budget.
7.
La Commission recommande au niveau des centres et stations que la fonction financière
et comptable SC : assurée par un responsable financier et comptable, nommé par le
Directeur Généra sur proposition du Directeur Financier et Comptable, qui soit au même
niveau hiérarchicJe que les adjoints aux directeurs des centres et stations.
8.
II appartient à I’ISRA de faire les démarches nécessaires en vue d’obtenir des autorités
les dérogations ou autres mesures nécessaires à la mise en place du cadre juridique
répondant le mieux à ses besoins.
9.
Le Conseil d’administration de I’ISRA devrait approuver les nominations du Directeur
Financier, de I’Asditeur Interne, du Contrôleur de gestion, du Directeur Administratif et
Technique, du cirecteur Scientifique et des Directeurs de Recherches. Le Conseil
d’administration Veprésentant des organes de tutelle, devrait exercer une supervision plus
soutenue des 0~2s de contrôle pour la bonne gestion financière de l’Institut.
-_
1
1 . M A N D A T
La Commission a recu mandat d’examiner la gestion financière et comptable de I’ISRA sur la
base de trois thèmes principaux :
Le système proposé et les travaux du Cabinet Ernst & Young
L’organisation de I’ISRA relativement à sa gestion financière et le décret proposé
La trésorerie de I’ISRA et l’approvisionnement financier des centres
La Commission répond à une série de questions précises qui lui ont été soumises et exprime
des commentaires sur certains éléments portés à son attention au cours de l’étude.
2. DEMARCHE
Dans l’accomplissement de son mandat la Commission a procédé aux activités suivantes :
revue de la documentation disponible relativement à la situation financière de I’ISRA (états
financiers, rapports d’audit antérieurs), et au système de gestion financière devant être
mis en place ainsi qu’aux contrats et travaux en cours,
entretiens et rencontres avec des représentants de I’USAID et du Cabinet Ernst & Young,
entretiens et rencontres avec des représentants du Ministère des Finances (Receveur
général, Direction des Dettes et Investissements), Délégation à la réforme de secteur
parapublic,
réunion conjointe avec la Commission gestion des stations et la Commission Structures
organisationnelles,
entretiens et rencontres avec les chefs de centre, responsables administratifs et financiers
de Bambey et St-Louis,
entretiens et rencontre avec deux représentants d’un Cabinet en organisation et
informatique (EUREXCEL)
ayant une expérience avec IfAS/ et COBYS dans un
contexte décentralisé (SODECOTON, Cameroun).
3. THEMES
3.1 - Le système proposé et les travaux du Cabinet Ernst 81 Young
Les travaux sont en cours et il y a encore un travail considérable à accomplir, Néanmoins le
système proposé par le Cabinet Ernst & Young, accepté par I’ISRA à travers son Comité de pilotage,
n’apparait pas, à ce stade, satisfaire à l’intégralité des besoins de I’ISRA.
II y a des inquiétudes et des insatisfactions quant au système proposé, ses orientations et la
facon dont les travaux sont exécutés par le Cabinet Ernst & Young :
le défaut de communication avec certains intervenants dans les centres lors de
l’établissement du diagnostic,
des faiblesses au niveau information et formation des intervenants,
certaines des procédures suggérées,
le manque d’information quant aux mesures d’accompagnement et aux moyens prévus.
2
TOUS ces éléments sont de nature à créer une forte résistance au changement et a mettre en
danger le succès de la mise en place du système de gestion financière proposé.
Un programme d’information et de formation a été conçu pour préparer la mise en oeuvre de
nouveau système de gestion financière. Cependant on peut noter que le seul volet information a été
réalisé en fin décembre 1994 et en janvier 1995. La Commission a en effet, constate que des agents
qui avaient participé à l’atelier de décembre n’étaient pas en mesure de remplir correctement les
différents supports et de participer au processus.
La Commission est d’avis que la politique de
formation proposée par le Cabinet Ernst & Young pour les agents financiers des centres et stations
(formation en cours d’emploi) n’est pas adaptée. Elie propose qu’il faut plutôt un atelier de formation
de démarrage pratique avec un programme de suivi et de recyclage à court terme.
Le Cabinet Ernst & Young ainsi que le Comité de pilotage de I’ISRA n’ont pas créé au sein de
I’ISRA un climat favorable à la réussite de la mise en place du système proposé. Un élément important
du succès du système proposé est son appropriation par les chercheurs, administrateurs, et financiers
de I’ISRA.
II y a lieu de corriger cette situation et de s’assurer que les intervenants au niveau des centres
soient consultés. Ce faisant, il est possible qu’il faille réviser certains aspects de système proposé.
II faut améliorer la communication et l’information quant aux objectifs poursuivis par la mise en place
de ce système.
Le Comité de pilotage doit jouer un rôle plus affirmatif, plus critique et favoriser la création d’un
climat propice à la réussite du projet par une meilleure communication et information des intervenants.
L’utilisation d’un outil de stratégie tel que le cadre logique proposé par l’atelier des 13 et 14 janvier
1995 pourrait s’avérer un guide efficace (voir Annexe : Stratégie pour la fonction financière).
3.2 - Organisation de I’ISRA relativement à la gestion financière et au décret proposé
-
Niveau central
La Commission est d’avis qu’une gestion financière performante repose sur une fonction
comptable unifiée et forte.
Cette gestion doit regrouper les fonctions financières de nature
opérationnelle et quotidienne telle que :
le contrôle et le suivi budgétaire (comptabilité budgétaire),
l’enregistrement des transactions (comptabilité générale, matières),
la préparation des rapports financiers et mémoires,
l’analyse financière (comptabilité de gestion et analytique) et
la gestion de la trésorerie.
-
Cette fonction Finance est appelée à jouer le rôle de conseil financier auprès des chercheurs
et gestionnaires de l’Institut. De plus, elle doit avoir le souci d’assurer la solvabilité et la pérennité
financière de I’ISRA.
La Commission recommande que I’ISRA se dote d’une Direction Financière et Comptable
intégrant l’ensemble des activités de gestion financière et comptable (comptabilité générale, analytique,
matière et budgétaire). Le Contrôle de gestion aura des tâches d’analyse des résultats financiers et
budgétaires et la coordination de l’élaboration du budget pour le Comité de budget. Certaines fonctions
antérieurement dévolues au Contrôleur de gestion seront exercées par I’Audit Interne d’une part et
d’autre part par I’Audit Externe et/ou un Commissaire aux comptes. L’Audit Interne assumera la
_-
vérification du respect des procédures de gestion et de contrôle financier ainsi que des procédures
3
informatiques selon les modalités décrites dans les procédures de fonctionnement de nouveau systéme
financier.
Les recommandations du Cabinet Ernst & Young vont également dans ce sens. Cette
évolution vers Jn ISRA plus autonome et plus responsable dans sa gestion financière est conforme au
souhait de I’Ezat.
II appartient à I’ISRA de faire les démarches nécessaires en vue d’obtenir des autorités les
dérogations o- autres mesures nécessaires à la mise en place du cadre juridique répondant le mieux
à ses besoins. Les autorités rencontrées par la Commission (Receveur du Trésor, Directeur de la DDI)
ont montré ure ouverture sur cette question bien que des réserves aient été exprimées quant au cadre
légal en vigueur.
La Commission recommande un Conseil d’administration fort qui serait plus impliqué dans la
gestion financ &re de l’Institut et approuverait les nominations du Directeur Financier et Comptable, de
I’Auditeur Intepne, du Contrôleur de gestion, du Directeur Administratif et Technique, du Directeur
Scientifique e: des Directeurs de Recherches. Ce Conseil, représentant les organes de tutelle, exerce
une supervision sur les outils de contrôle pour la bonne gestion financière de l’Institut.
Niveo- décentralisé
La Cc-mission recommande au niveau des centres et stations que la fonction financière et
comptable SC : assurée par un responsable financier et comptable, nommé par le Directeur Général sur
proposition CB Directeur Financier et Comptable, et qui soit au même niveau hiérarchique que les
adjoints aux c -ecteurs des centres (centres principaux, centres secondaires, stations). Dans le cas où
le volume de :ravail ne l’exige pas on peut prévoir que les fonctions administrative, financière,
comptable et scientifique soient assumées par un seul responsable (station).
L’adjc -: au Directeur chargé de la gestion devra superviser les activités administratives et
techniques (Ic Gistique, approvisionnement, gestion des intrants, de la main-d’oeuvre temporaire des
services d’aprii et des parcelles d’essai).
(voir k;nexe : A Organigramme et Annexe : B Proposition de décret)
3.3 - Trésorerie de I’ISRA et l’approvisionnement financier des centres
Le s)s:ème proposé ne tient pas compte du besoin de suivi en devises des financements
extérieurs (si ::+me de suivi plurimonétaire). Le système proposé ne prévoit pas non plus la confection
des mémoires en fonction des éléments saisis dans la comptabilité générale.
La Commission
recommande f y remédier par l’utilisation d’un module de gestion plurimonétaire et l’élaboration de
procédures 2: : *opriées.
Le sksrème proposé ne répond pas aux besoins d’information financière (budgétaire et de
trésorerie) det centres. La Commission recommande l’amélioration du système proposé (tableur ou
autre) par un sdstème qui permette un déversement au niveau central.
Auss z,en à St-Louis qu’à Bambey, la Commission a noté une amélioration des alimentations
de trésorerie E-tre le mois d’août et le mois de décembre 1994.
4. QUESTIOKS SOUMISES A LA COMMISSION
QI - Dans quelle mesure la composante financière du projet NRBAR a-t-elle aidé I’ISRA 21
mettre en place un système de gestion financière et comptable fiable ?
La cc-posante financière du projet NRBAR (Assistant Technique/CID et Homologue/lSRA) a
appuyé et co-rrnue d’appuyer la mise en place du système financier de plusieurs facons :
rarticipation au comité de pilotage du projet,
4
amélioration du système de suivi extra-comptable et mise à jour de la situation financière
du projet IDA phase II,
contribution à la formation et à l’encadrement d’agents administratifs (Cellule mémoires),
conseil et recherche à I’ISRA en matière de système financier (SG, ACP, CG, UIGI,
élaboration de termes de références pour des missions reliées à la mise en place du
système financier et communication avec des experts,
préparation d’une ébauche de la stratégie et du cadre logique pour la fonction financiére
à I’ISRA,
préparation d’un projet de formation-développement des ressources humaines des
services comptable et administratifs ; identification et réalisation de certaines formations
au Sénégal et à l’étranger,
appui logistique (matériel informatique et transport) au services financiers de I’ISRA.
La Commission est d’avis que cet appui est important, utile et doit se poursuivre. La
Commission est aussi d’avis que I’homologue du Conseiller Financier à I’ISRA devrait être le Directeur
Financier et Comptable.
Q2 - Les recommandations du Cabinet Ernst & Young sont-elles de nature à répondre aux
besoins de la gestion financière et comptable de I’ISRA ?
A cette question la Commission répond oui, cependant les modalités d’app .cation et de mise
en place comportent des orientations susceptibles d’être préjudiciables au succès du système.
Plusieurs intervenants dans les centres nous ont signalé que le Cabinet Ernst & Young ne les
a pas consultés dans l’élaboration de système qui est proposé. Cette lacune peut se révéler un premier
obstacle dans la mise en place du système proposé. II y a un premier problème de communication et
d’information au sujet du système dont il faut prendre soin dès le départ. II fati: prendre le temps
nécessaire pour palier cette situation et bien expliquer les choix qui sont proposés e: les raisons de ces
choix.
Le passage d’un système informatique à un système manuel au niveau des centres est percu
comme un pas en arrière du point de vue technologique. Les centres sont dotés dans plusieurs cas
d’un système informatique considéré comme performant et utile et que le personnel -ocal s’est appliqué
à maîtriser de mieux en mieux avec le temps. L’abandon des connaissances et capaztés informatiques
dans les centres est percu comme une mesure peu susceptible d’assurer le succès dL système proposé.
Dans sa proposition le Cabinet Ernst & Young suggère une utilisation informaticue au niveau des
centres, mais cet aspect n’est pas suffisamment développé.
De plus, le principe de centralisation sur lequel s’appuie le système propose est percu comme
un retour en arrière du point de vue administratif. En effet il ne permet pas aux ce-?tres de satisfaire
leurs besoins en information et suivi financier. Ceci montre la nécessité de suivre &*oitement le travail
du Cabinet Ernst & Young, notamment par un renforcement des activités du Corn?e de pilotage et un
suivi rapproché des bailleurs de fonds.
Les lacunes relevées par la Commission sont les suivantes :
le système ne tient pas compte du besoin de suivi en devises des financements extérieurs
(système de suivi plurimonétaire) ;
le progiciel, COBYS, offrant la possibilité de faire un suivi plurimonétai-e, le Cabinet Ernst
& Young estime qu’il est possible de mettre en place un tel systère, mais que cette
demande n’avait pas été exprimée par I’ISRA ;
il y a nécessité d’une intégration entre le système de suivi extra-compzable du crédit IDA
et autres conventions, et le système centralisé de gestion financière et comptable proposé
par le Cabinet Ernst & Young.
5
03 - Le système intégré de gestion financière recommandé par le Cabinet Ernst & Young est-ii
effectivement en place ?
Le système n’est pas en place. Le travail n’est pas encore terminé et selon le Cabinet Ernst
& Young, le niveau de réalisation est le suivant :
système comptable informatique :
80 %
les applications décentralisée :
30 %
structure organisationnelle :
100 %
plan financier (le Cabinet Ernst & Young attend
la réflexion sur le plan stratégique)
0 %
La Commission est d’avis que les travaux notamment au titre des applications décentralisées
ne sont pas aussi avancés que le Cabinet Ernst & Young le laisse entendre. Ces travaux n’ont pas
vraiment démarré.
Une solution a été faîte par le Cabinet Ernst & Young pour l’acquisition
d’équipement informatique dans les centres. Cependant les actions en cours se font en ignorant cette
suggestion et se limite à la mise en place d’un système manuel dans les centres.
II y demeure un travail considérable à faire pour compléter la mise en place du système.
04 - Le système préconisé par le Cabinet Ernst 81 Young permet-ii de résoudre à court et
moyen termes les besoins de I’ISRA au niveau central et au niveau des directions de recherches
avec les stations décentralisées ?
Au niveau centrai tout les besoins ne sont pas couvert : la gestion des conventions (mémoires),
le suivi des financements extérieurs en devises.
Au niveau des centres, la réponse est non. L’information financière au niveau des centres sera
en déphasage avec l’information disponible à la Direction Générale.
Cette absence d’informations
pourrait rendre la gestion des programmes et projets difficile.
Q5 - L’ISRA dispose-t-il d’une équipe de gérer efficacement l’outil informatique ?
L’équipe prévue comprend :
un Responsable informatique,
un comptable correspondant informatique (interface),
un responsable de l’exploitation et
un responsable de formation.
L’équipe est là mais un complément de formation est nécessaire.
La gestion et l’évolution de l’infrastructure informatique au niveau de l’Institut (gestion
scientifique, documentaire et financière) devrait être confiée à une Cellule informatique rattachée au
Directeur Général. Cette Cellule aura la responsabilité de l’informatique de l’institut dans le but d’une
gestion cohérente.
Q6 - L’ISRA a-t-il mis en oeuvre les recommandations du Cabinet Ernst & Young en ce qui
concerne :
la mise en place du nouveau logiciel, oui mais les travaux ne sont pas terminés ;
la réorganisation des services administratifs et comptables : elle n’est pas encore faite
et ceci est principalement dû à l’absence de mesures d’accompagnement, notamment la
mise en place des nouveaux supports. De plus, la passation de service n’a pas eu lieu
entre I’Auditeur Interne et le Contrôleur de gestion ;
-
6
l’assainissement de la situation de trésorerie : ces recommandations sont contenues dans
le rapport de diagnostic et de réorganisation de la caisse d’avance du second projet de
recherches agricoles crédit IDA. Ces recommandations ont été suivies ;
l’évaluation du personnel des services comptables : elle est entamée, les informations
nécessaires ont été recueillies et le travail se poursuit. En ce qui concerne le déploiement,
il a été fait et les tâches des agents ont été définies et des recommandations sur la
formation sont attendues.
Q7 - Ces RECOMMANDATIONS ont-elles permis d’améliorer la gestion financière et comptable
de l’institut ?
-
la gestion financière et comptable de l’Institut s’est améliorée :
dans la gestion du compte spécial,
dans les alimentations régulières des directions de recherche.
Ces améliorations relèvent surtout des efforts de l’équipe actuelle de I’ISRA et de son Conseiller
Financier.
L’application des recommandations du Cabinet Ernst & Young dans leur intégralité pourra
renforcer ces améliorations.
CONCLUSIONS
ET
RECOMMANDATIONS
Pour conclure cette étude, il nous faut répondre à trois autres questions :
1.
Est-ce que le Cabinet Ernst & Young pourra mener ce contrat à bonne fin, le contrat
d’amélioration du système de gestion financière de I’ISRA ?
2.
Est-ce que I’USAID pourra certifier le système de gestion financière de I’ISRA à la fin de
-
ce contrat ?
3.
Dans quelle mesure I’ISRA arrivera-t-il à s’approprieriadopter le système de gestion
financière proposé ?
1.
Est-ce que le Cabinet Ernst 81 Young pourra mener ce contrat à bonne fin, le contrat
d’amélioration du système de gestion financière de I’ISRA ?
Le Cabinet Ernst & Young ainsi que le Comité de pilotage de I’ISRA n’ont pas créé au sein de
I’ISRA un climat favorable à la réussite de la mise en place du système proposé. II y a lieu de corriger
cette situation et de s’assurer que les intervenants au niveau des centres soient consultés.
Relativement à cette question il faut renforcer le rôle de contrôle et de suivi du Comité de
pilotage. Le Comité de pilotage ne dispose pas d’un outil de suivi et de contrôle en dehors du plan
d’action de la Phase II. II y a donc lieu de développer certains outils stratégiques.
-
La Commission est d’avis que le Cabinet Ernst & Young pourra mener ce contrat à bonne fin.
Cependant le Cabinet Ernst & Young devrait requérir des appuis pour la partie organisation, formation
et informatique de l’étude.
Un tel appui aurait peut-être permis d’éviter certaines des lacunes et
insuffisances constatées.
La Commission est d’avis que la politique de formation proposée par le Cabinet Ernst & Young
pour les agents financiers des centres et stations (formation en cours d’emploi) n’est pas adaptée.
Certains besoins des centres ne sont pas exprimés dans le plan d’action de la Phase II et il y
a lieu de les intégrer dans l’outil de suivi et contrôle - notamment l’informatisation de la gestion
financière des centres dans le cadre du système intégré.
7
Recommandation 1 .l : Le Comité de pilotage doit s’assurer que le Cabinet Ernst & Young tient
compte des avis et des besoins des chercheurs, gestionnaires de la recherche et financiers dans
l’objectif de créer un climat favorable à la réussite de la mise en place du système (voir ANNEXE : C
Lettre au Cabinet Ernst & Young).
Recommandation 1.2 : Le Comité de pilotage doit être plus vigilant dans l’appréciation des
propositions de Cabinet Ernst & Young par rapport aux besoins de I’ISRA et dans le suivi de leur mise
en oeuvre. Pour cela il faudrait développer les outils nécessaires (cadre logique, plan stratégique, plan
de suivi et évaluation, tableau de suivi des activités, diagramme de Gantt, chemin critique, diagramme
de responsabilités, etc..) La conception de certains de ces outils a démarré (voir ANNEXE : E Stratégie
pour la fonction financière).
Recommandation 1.3 : Le Cabinet Ernst & Young doit renforcer son expertise en organisation,
formation et informatique dans le domaine de la recherche agricole.
Recommandation 1.4 :
Le Cabinet Ernst & Young doit animer un atelier de formation de
démarrage pratique avec un programme de suivi et de recyclage à court terme.
Recommandation 1.5 : Le Cabinet Ernst & Young doit revoir les besoins des centres en matière
de gestion financière, en tenant compte des acquis et des nouvelles possibilités informatiques (version
dégradé du COBYS sur PC).
2. Est-ce que I’USAID pourra certifier le système de gestion financière de I’ISRA à la fin de ce
contrat ?
La Commission est d’avis que I’USAID pourra certifier le système après environ six mois au
moins de fonctionnement du nouveau système proposé par le Cabinet Ernst 81 Young, si les sous-
systèmes suivants exigés par I’USAID sont en place :
1.
Système d’approvisionnement performant et transparent,
2.
Système de gestion des contrats,
3.
Système de gestion de la facturation et des paiements de sous-contractants de l’Institut,
4.
La vérification du système de gestion financière des sous-contractants de l’Institut,
5.
L’existence d’un cadre institutionnel performant,
6.
L’existence de procédure de fonctionnement et d’un système de contrôle interne et
7.
L’existence d’un système comptable performant pour gérer et suivre les fonds recus.
Au titre de l’existence d’un cadre institutionnel performant, le Cabinet Ernst & Young a fait des
recommandations concernant l’organisation
de la fonction financière.
A u t e r m e d e c e s
recommandations le Contrôleur de gestion conserve un statut traditionnel. Les fonctions budgétaires
ont été transférées du Secrétaire Général au Contrôleur de gestion. Dans ce cadre le Commission est
d’avis que ces fonctions budgétaires de Contrôleur de gestion devraient intégrer la Direction Financière
et Comptable.
Les recommandations du Cabinet Ernst & Young au niveau des centres nous apparaissent
inadéquates. Nous suggérons que la gestion des centres repose sur trois piliers principaux :
La gestion scientifique,
La gestion administrative et technique et
La gestion financière.
Ces trois fonctions étant sous la responsabilité du chef de centre.
La responsabilité financière de l’Institut ne peut être engagée vis-à-vis des tiers que par le
Directeur Général ou ses délégataires.
8
L’autorité d’approbation des dépenses doit être reliée à la responsabilité budgétaire. La
fonction financière n’intervient dans le processus d’approbation des dépenses qu’à titre de suivi et de
conseil.
Les coûts indirects devraient être délégués à la fonction administrative et technique. Les coûts
directs de la recherche devraient relever de la fonction scientifique.
Le contrôle a priori est établi par l’existence du budget des conventions de financement, du
-
budget consolidé et des procédures de gestion financière de I’ISRA. Le contrôle a posteriori est
assumé par l’analyse des rapports de budget et des résultats de la recherche d’une part et d’autre part
par I’Auditeur Interne pour ce qui concerne le suivi des procédures et par I’Auditeur Externe et le
Commissaire aux comptes pour ce qui concerne les intérêts du Conseil d’administration, de la Tutelle
-
et des partenaires externes.
Recommandation 2.1 : Le Comité de pilotage du projet d’amélioration de la gestion financière
de I’ISRA devrait porter une attention particulière à la mise en place de ces éléments (Nos 1 - 7 ci-
dessus) dans les plus courts délais et les intégrer dans le plan stratégique.
Recommandation 2.2 :
L’ISRA devrait se doter d’une Direction Financière et Comptable
intégrant l’ensemble des activités de gestion financière
et comptable (comptabilité générale,
analytique, matière et budgétaire).
Recommandation 2.3 : Le Contrôle de gestion devrait avoir des tâches d’analyse des résultats
financiers et budgétaires et la coordination de l’élaboration de budget pour le Comité de budget.
Recommandation 2.4 : La fonction financière et comptable au niveau des centres et stations
devrait être assurer par un responsable financier et comptable, nommé par le Directeur Général sur
proposition du Directeur Financier et Comptable, qui soit au même niveau hiérarchique que les adjoints
-
aux directeurs des centres et stations.
L’adjoint au Directeur chargé de la gestion devrait quant a lui, superviser toutes activités
administratives et techniques (logistique, approvisionnement, gestion des intrants, de la main-d’oeuvre
temporaire des services d’appui et parcelles d’essai).
Recommandation 2.5 :
L’ISRA devrait établir un diagramme décrivant la structure
-
d’approbation des dépenses et des responsabilités budgétaires.
Recommandation 2.6 :
II appartient à I’ISRA de faire les démarches nécessaires en vue
d’obtenir des autorités les dérogations ou autres mesures nécessaires à la mise en place du cadre
juridique répondant le mieux à ses besoins.
Recommandation 2.7 : Le Conseil d’administration de I’ISRA devrait approuver les nominations
du Directeur Financier, de I’Auditeur Interne, du Controleur de gestion, du Directeur Administratif et
Technique, du Directeur Scientifique et des Directeurs de Recherches. Le Conseil d’administration
représentant des organes de tutelle, devrait exercer une supervision plus soutenue des outils de
-
contrôle pour la bonne gestion financière de l’Institut.
3. Dans quelle mesure I’ISRA arrivera-t-il à s’approprierladopter
le système de gestion
financière proposé ?
Plusieurs intervenants dans les centres nous ont signalé que le Cabinet Ernst & Young ne les
a pas consultés dans l’élaboration du système qui est proposé. Cette lacune peut se révéler un premier
obstacle dans la mise en place du système proposé et son appropriation par I’ISRA. II y a des
problèmes de communication et d’information au sujet du système proposé dont il faut prendre soin
dès le départ.
9
(cf Recommandations 1 .l et 1.2 ci-dessus)
Recommandation 3.1 :
Pour que les avantages du système soit mieux perçus par les
utilisateurs il importe que l’Institut développe une politique d’information adéquate. II faut prendre le
temps nécessaire pour bien expliquer les choix qui sont proposés et les raisons de ces choix. Ce travail
est important pour développer au niveau des chercheurs, gestionnaires et financiers de I’ISRA le
sentiment que ce système est bien à eux.
Recommandation 3.2 : L’ISRA doit développer une politique de formation surtout pour les
personnels administratifs, financiers et comptables (voir ANNEXE : D Stratégie pour la politique de
formation).
D’autre conclusions et recommandations
La Commission est d’avis que l’appui du Conseiller Financier du projet NRBAR est important,
utile et doit se poursuivre. La Commission est aussi d’avis que I’homologue de Conseiller Financier à
I’ISRA devrait être le Directeur Financier et Comptable.
Recommandation 4 :
La composante financière du projet NRBAR doit se poursuivre et
I’homologue du Conseiller Financier à I’ISRA devrait être le Directeur Financier et Comptable.
La Commission est d’avis que le calendrier pour la préparation du budget est trop court et ne
permet pas une bonne préparation.
Recommandation 5 :
Les travaux d’élaboration du budget de l’exercice n+ 1 devraient
démarrer à partir de tout début du premier semestre de l’exercice n permettant à l’ensemble des
acteurs d’avoir suffisamment de temps de donner tous les éléments nécessaires à l’élaboration du
budget par le Comité de budget.
Recommandation 6 : Le Consultant de la Commission devrait revenir et suivre l’évolution de
ces recommandations après trois ou quatre mois.
Si les recommandations de la Commission recoivent une attention adéquate et les correctifs
requis mis en place, le système répondra aux besoins de I’ISRA en matière de gestion financière et
comptable.
-
CO2
Financial Certification - E&Y end of Phase II:
contribution/accomplishment, January 9, 1996
-
Final Report NRBAR Financial Advisor, May, 1996
Date:
January 9, 1996
TO:
Tom Cusack
Chief of Party
NRBARKID
From:
David W. Holmes
NRBARKID
Subject:
Financial certification - E&Y end of Phase II: contribution/accomplishment
Following on our earlier discussion, here are the contributions and accomplishments that the
USAiD/Ernst & Young contract brought to ISRA’s financial management system.
There are four major accomplishments that E&Y brought to ISRA’s financial management
system. The first one is the accomplishment of the 1992 physical inventory. There are over
15,000 items in the ISRA inventory and ISRA is not in the practice of doing an annual general
inventory, i.e., they inventory the annual movements - purchases and disposals. The work
began in December 1992 and ended in August 1993. This permitted ISRA to up-date the
IMOBYS (computerized inventory system) inventory records and their depreciation schedules.
This also, for the first time, established inventory records for the GOS contributed items such as
buildings and land that ISRA had not recorded previously. The inventory work Will form the
basis of the current station management work with Ashburner and Muhtar in 1996.
The second major accomplishment was the development of the chart of accounts, assuring that
the budget accounts and general accounts agreed. This assured that budget reports would be
produced in accordance with the general accounting structure.
The third was the training needs assessment in ?he Phase I Final Report.
And the final accomplishment was the customization and documentation of the software for the
AS/400. This included work on the COBYS (general), IMOBYS (inventory), and SYSPAI
(payroll) modules.
E&Y also made contributions in several areas. The critical diagnosis of the computer system’s
configuration, equipment, and exploitation was very thorough and pertinent as were the
recommendations to subcontract the management of the computer system. E&Y reports also
touched on management of donor grants; the development of the cost accounting system with
reports by tenter, program and donor; and the annual budget process. These conceptual
contributions form the basis for the current developments of these systems at ISRA.
CO3
Catalog of E&Y reports at CID/NRBAR, 1993
-
Final Report NRBAR Financial Advisor, Ma y, 1996
CATALOG OF E&Y REPORTS AT CID/NRBAR
C O U N T NAME
CATALOG # DATE ISSUE0
LANGUAGE DATE RQUST DATE RECVD
1 TECHNICAL PROPOSAL RFP SENEGAL 92-100
EY920114E
920114
E
930712
930827
2 COMPTE-RENDU DE L’ENTRANCE CONFERENCE
EY920713F
920713
F
930712
930809
3 PLAN D’INTERVENTION PHASE l
EY92081 OF
920810
F
930712
930809
4 WORKPLAN FOR STEP I
EY92081 OE
920810
E
930712
930712
5 COMPTE-RENDU D’AVANCEMENT No 1
EY920930F
920914
F
930712
930924
6 FIRST PROGRESS REPORT
EY920914E
920914
E
930712
930726
7 COMPTE-RENDU D’AVANCEMENT No 2
EY920930F
920930
F
930712
930924
8 SECOND PROGRESS REPORT
EY920930E
920930
E
930712
930712
9 MANUEL COMPTABLE TOME I
EY921001 F
921001
F
930726
930726
10 TERMES DE REF POUR R. HYPPOLYTE
EY921006F
921006
F
930712
930809
11 PROCEDURE D’INVENTAIRE PHYSIQUE DES IMMOS
EY921014F
921014
F
930712
930924
12 COMPTE-RENDU DU LA REUNION DU 23/10/92
EY921023F
921023
F
930712
930809
13 THIRD PROGRESS REPORT
EY921030E
921030
E
930712
930712
14 COMPTE-RENDU D’AVANCEMENT No 3
EY92103OF
921030
F
930712
930924
15 MANUEL COMPTABLE TOME II PLAN COMPTABLE ANNOTE
EY921130F
921101
F
930726
930809
16 EVALUATION DU SYSTEME INFORMATISE DE GESTION
EY921123F
921123
F
930712
930726
17 COMPTE-RENDU D’AVANCEMENT - INVENTAIRES DES IMMOS
EY921123F
921123
F
930712
930726
18 SPECIAL REPORT ON ISRA’S MIS AN0 EDP
EY921130E
921123
E
930712
930924
19 FOURTH PROGRESS REPORT
EY921130E
921130
E
930712
930924
20 COMPTE-RENDU D’AVANCEMENT No 4
EY92113OF
921130
F
930712
930809
21 PARAMETRAGE DES PROGICIELS COSYS ET AL
EY92113OF
921130
F
930726
930726
22 RAPPORT SUR LE SYSTEME DE GESTION
EY92123OF
921231
F
930712
930924
23 MODIFICATION OF THE CONTRACT: FIXE0 ASSET INVENTORY EY930111 E
930111
E
930712
930809
24 PROJET DE RAPPORT PHASE I
EY930129F
930129
F
930712
930809
25 DRAFT REPORT ON STEP I
EY930129E
930129
E
930712
930712
26 NOTE SUR LA MISE EN PLACE DU FICHIER DES CONVENTION
EY930802F
930802
F
930712
930820
27 RAPPORT FINAL SUR IA PHASE I
EY930816F
930816
F
N/A
930817
28 FINAL REPORT ON STEP I
EY930816E
930816
E
NIA
930817
29 RAPPORT SUR L’INVENTAIRE PHYSIQUE DES IMMOS
EY930823F
930823
F
NIA
930922
30 VALIDATION DES SOLDES FOURNISSEURS
EYND002F
NOT DATE0
F
N/A
930726
31 NOTE SUR LA VALORISATION DES VALEURS D’EXPLIOTATION
EYNDOOl F
NOT DATE0
F
NIA
930726
32 RAPPORT SUR L’ORGANISATION ET L’ENVIRONMENT (see Pro
N/A
NOT DONE
F
930820
N/A
32 ACCOUNTING MANUAL VOL II
N/A
NOT DONE
E
930726
N/A
33 MANUEL DES PROCEDURES (see Progress 4)
NIA
NOT DONE
F
930820
N/A
34 ACCOUNTING MANUAL VOL 1
NIA
NOT DONE
E
930726
NIA
-
-
-
-
-
CO4
Review of Ernst & Young reports prepared under USAID
-
contract 685-0285-C-00-2299-00, 1993
-
-
-
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Final Report NRBAR Financial Advisor, May, 1996
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REVIEW OF ERNST 81 YOUNG REPORTS PREPARED UNDER USAID CONTRACT 685-0285-C-00-2299-00
REVIEW OBJECT
REPORT
PAGE
ACTORS
STATUS
CATALOG
REF #
REF #
A.
Proposed Ernst & Young outputs:
A.1
Task One: Orientation and Workplan
A.1 .l
Entrante Conference
EY92081 OE’
14
E&Y, USAID/ANR C o m p l e t e d
& FMO, ISRA
Minutes of 8/14/92 meeting
A . l . 2
Workplan
EY92081 OE
14
E&Y, USAID/ANR C o m p l e t e d
& FMO, ISRA
Minutes of 9/17/92 meeting
A.2
Task Two: ISRA Organization/Environment
A.2.1
Evaluate the organization chart in terms of the allocation
EY92081 OE
1 5
E&Y
Completed for
of duties, effectiveness and efficiency.
current
organization
structure
A.2.1 .l
Compare job descriptions with actual tasks for major
EY92081 OE
15
E&Y
Financial only
executives.
(A.2.1.6)
A.2.1.2
Diagram the flow of information between the different
EY92081 OE
1 5
E&Y
management centers.
lEY920810E = Workplan for Step 1
NRBAR Financial Advisor, David W. Holmes
Page 1
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REVIEW OBJECT
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PAGE
ACTORS
STATUS
CATALOG
REF #
REF #
A.2.1.3
Identify and evaluate the decision making process.
EY92081 OE
15
E&Y
A.2.1.4
Evaluate the segregation of duties among the different
EY92081 OE
15
E&Y
levels.
A.2.1.5
Assess the allocation of research management
EY92081 OE
15
E&Y
Not recorded in
responsibilities between the 5 directors and the 11
French version
centers.
EY921010F p
16.
A.2.1.6
Assess the allocation of financial mangement
EY92081 OE
15
E&Y
Completed
responsibilities between the CG, the ACP, and the SG.
A.2.2
Reveai the relationship between ISRA’s current legal
EY92081 OE
15
E&Y
status and the existing financial problems.
A.2.2.1
Indicate legal actions to undertake in the long run to
EY92081 OE
15
E&Y
make proposed financial mangement system
sustainable.
A.2.3
Assess the donor characteristics.
EY92081 OE
16
E&Y
A-2.3.1
Assess the donor coordination between the different
EY92081 OE
16
E&Y
research programs and projects.
A.3
Task Three: Resolve Accounting Problems
A.3.1
Update records of donor financing agreements.
EY92081 OE
16
E&Y
NABAR Financial Advisor, David W. Holmes
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REVIEW OF ERNST 8 YOUNG RFPORTS PAEPARED UNDER USAID CONTRACT 685-0285-C-00-2299-00
- --.- .-.- .._.. -.__- . .
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_-.
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CATALOG
REF #
REF #
A.3.1 .l
Propose foliow-up procedures for the maintenance of
EY92081 OE
16
E&Y
the donor financing records.
A.3.1.2
Examine subsidiary donor accounts to identify the
EY92081 OE
1 7
E&Y
different agreements at each accounting tenter.
A.3.1.3
Collect donor financing agreernent inforrnation from
EY92081 OE
1 7
ISRA
Rcvd 32% @
each tenter.
812193
SG/CG to
complete 9/93
A.3.1.4
Establish a file for each agreement with the following
EY92081 OE
17
E&Y
three sections: Administrative, Financial, Scientific.
A.3.1.5
Conceive a computerized database tool to manage the
EY92081 OE
17
E&Y
financial aspect of the donor agreements.
A.3.1.5.1
Prepare a document that defines the needs for and the
EY9211 30F2
4
E&Y
Completed
structure of the database tool.
EY930802F
A.3.2
Inventory of Fixed Assets and the Update of the files
EY92081 OE
16
ISRA
Completed
and accounts.
A.3.2.1
Conceive the inventory methodology.
EY92081 OE
17
E&Y
Completed
*EY921130F = Compte-Rendu No 4
NRBAR Financial Advisor, David W. Holmes
Page 3
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REVIEW OBJECT
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PAGE
ACTORS
STATUS
CATALOG
REF #
REF #
A.3.2.2
Establish written instructions for the following steps:
EY9208l OE
18
E&Y
Completed
Pre-inventory, During Inventory, and Post-inventory.
A.3.2.3
Refresher training of inventory accountants in the use of
EY930823F3
7
ISRA/SG/UIG
Completed
IMOSYS software.
A.3.2.4
Survey of 40 donors to verify equipment provided
EY930823F
1 2
I E&Y
I Should be
according to respective grant/contract agreement.
helpful for A.3.1
above
Completed,
response low
A.3.2.5
Supervise physical Count.
EY920810E
18
E&Y
Completed
A.3.2.6
Update IMOSYS records.
EY92081 OE
18
ISRA
Completed
A.3.2.7
Supervise reconciliation between physical Count and the
EY9208 1 OE
18
E&Y
Completed
general ledger accounts.
A.3.3
Inventory of supplies and the Update of the files and
EY92081 OE
accounts.
A.3.3.1
Planning of supplies inventory.
EY920810E
3EY930823F = Rapport sur l'Inventaire Physique des Immos
NRBAR Financial Advisor, David W. Holmes
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285-C-00-2299-00
REVIEW OBJECT
REPORT
PAGE
ACTORS
STATUS
CATALOG
REF #
REF #
A.3.3.2
Establish written instructions for the following steps:
EY92081 OE
19
E&Y
Completed
Pre-inventory, During Inventory, and Post-inventory.
After the event
A.3.3.3
Supervise the physical Count at the major warehouses.
EY92081 OE
19
E&Y
ISRA completed
A.3.3.4
Suggest valuation approach and account adjustments.
EY92081 OE
19
E&Y
Completed
A.3.4
Implement those audit recommendations from 1990 and
EY92081 OE
19
ISRA
Completed
1991 audits that ISRA accepts.
A.3.4.1
Accounts receivable recommendations.
EY92081 OE
19
E&Y
Completed
confirm with
ACP
A.3.4.1 .l
Update the aged balance, Write-offs for unrecoverabtes,
EY92081 OE
19
ISRA
Completed
and reserve for bad debts.
A.3.4.2
Accounts payable recommendations.
EY92081 OE
19
E&Y
Completed
A.3.4.2.1
Establish a subsidiary ledger account for each vendor for
EYND002F4
1
ISRA
Completed
the total debt from atl the centers.
A.3.4.2.2
Detail (lettrage des comptes) the subsidiary vendor
EYNDOOZF
1
ISRA
Completed
accounts.
4EYND002F = Validation des Soldes Fournisseurs
NRBAR Financial Advisor, David W. Holmes
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REVIEW OBJECT
REPORT
PAGE
ACTORS
STATUS
CATALOG
REF #
REF #
A-3.4.2.3
Plan and supervise the validation of the A/P balances,
EYND002F
4
E&Y
Completed
- hold weekly progress meetings,
- propose adjustments to G/L.
A.3.4.2.4
Sample 90% of the total A/P account balance for 1992
EYND002F
4
E&Y
Completed
to validate the balances, starting with the large
balances.
A.3.4.3
Personnel recommendations.
EY92081 OE
19
E&Y
Completed
confirm with
ACP
A.3.4.4
GOS operations recommendations.
EY92081 OE
19
E&Y
Completed
confirm with
ACP
I A.4
Task Four: Procedures and Interna1 Controls
A.4.1
UP-date procedures manual previously developed by
EY92081 OE
20
E&Y
Incorporate
E&Y.
tasks A.5.2.3,
A.6.2.2,
A.6.4.3,
A.7.3.3, A.7.3.4
below.
NRBAR Financial Advisor, David W. Holmes
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ACTORS
STATUS
CATALOG
REF #
REF #
The procedures manual Will contain the following
EY92113OF
5
E&Y
sections:
- General Organization
- Description of Functions
- Purchasing
- Non-sales Financing
- ProductionlSales of Vaccines
- Management of Supply Stocks
- Management of Fixed Assets
- Management of Personnel
- Management of Budgets
- Management of Cash
- Accounting
A.4.1 .a
Write accounting manuai.
EY92 1 030E5
3
E&Y
Completed for
- Vol I General
EY921001 F6
3
E&Y
General
- Vol II Cost
- Vol III
Budget
5EY921030E = Third Progress Report
6EY921001F = Manuel Comptable Tome 1
NRBAR Financial Atlvwr, David W. Holmes
P a g e 7
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PAGE
ACTORS
STATUS
CATALOG
REF #
REF #
A.4.1 .l
Scrutinize the billing of research costs to donors under
EY92081 OE
20
E&Y
financing agreemtents. Determine:
- procedures in use,
- weaknesses,
- problems related to the segregation of duties,
a n d
- procedures to be used.
A.4.1 .l .l
Update a complete and integrated file of donor
EY92081 OE
2 1
E&Y
Incorporate task
agreements.
A.3.1 .l above
A.4.1 .1.2
Define precise procedures for the follow-up of the
EY92081 OE
2 1
E&Y
incorporate task
agreements with the necessary interface with
A.3.1.1 above
accounting.
A.4.1.2
Scrutinize the procurement system. Determine:
EY92081 OE
20
E&Y
- procedures in use,
- weaknesses,
- problems related to the segregation of duties,
and
- procedures to be used.
A.4.1.2.1
Establish procedures to eliminate duplication between
EY92081 OE
22
E&Y
budget and general accounting.
NRBAR Financial Advisor, David W. Holmes
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STATUS
CATALOG
REF #
REF #
A.4.1.3
Scrutinize the production and sales of some products.
EY92081 OE
20
E&Y
Determine:
- procedures in use,
- weaknesses,
- problems related to the segregation of duties,
a n d
- procedtlres to be used.
A.4.1.3.1
Describe procedures and control policies; prepare
EY920914E’
5
E&Y
flowcharts and narratives.
A.4.1.3.2
Assess control risks related to interna1 control structure
EY920914E
5
E&Y
and perform tests of interna1 controls.
A.4.1.3.1
Establish procedures that emphasize exhaustivity in
EY92081 OE
22
E&Y
billing, segregation of duties, and collection of
receivables.
A.4.1.4
Scrutinize the payroll system. Determine:
EY92081 OE
20
E&Y
- procedures in use,
- weaknesses,
- probtems retated to the segregation of duties,
a n d
- procedures to bo uscd.
7EY920914E = First Progress Report
NRBAR Financial Advisor, David W. Holmes
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REF #
REF #
A.4.1.4.1
Customize SYSPAI to meet ISRA’s needs.
EY920810E
23
ISRA vendor
A.4.1.4.2
Establish procedures that surround this new software.
EY92081 OE
23
E&Y
A.4.7.4.3
Describe current procedures and control policies;
EY920914E
5
E&Y
prepare flowcharts and narratives.
A.4.1.4.4
Assess control risks related to internai control structure
EY920914E
5
E&Y
and perform tests of internat controls.
A.4.1.5
Scrutinize the fixed asset system. Determine:
EY92081 OE
20
E&Y
Incorporate
- procedures in use,
tasks A.3.2.2 &
- weaknesses,
A.3.3.2 above
- problems related to the segregation of duties,
a n d
- procedures to be used.
A.4.1.5.1
Establish procedures to manage the economic life of the
EY92081 OE
23
E&Y
After task A.3.2
fixed assets:
above
- procurement,
transfer,
- disposal,
- sell, and
- deletions.
A.4.1.5.2
Describe procedures and control policies; prepare
EY920914E
5
E&Y
flowcharts and narratives.
NRBAH Financial Advisor, David W. Holmes
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REF #
REF #
A.4.1.7
Establish procedures for cash mangagement:
EY920914E
5
E&Y
- procedures in use,
- weaknesses,
problems related to the segregation of duties,
a n d
- procedures to be used.
A.4.1.7.1
Describe procedures and control policies; prepare
EY920914E
5
E&Y
flowcharts and narratives.
A.4.1.7.2
Assess control risks related to interna1 control structure
EY920914E
5
E&Y
and perform tests of interna1 controls.
A.4.1.73
Meet with the Research Manager DS and the
EY92113OF
10
E&Y
Department Managers (Directeurs de Recherche) to
develop plan for cash management.
A.5
Task Five: Financial Accounting System
A.5.1
Perform complete assessment of the accounting system
EY92081 OE
24
E&Y
and identify problem areas.
A.5.1 .l
Draft a document with a new chart of accounts and the
EY920914E
5
E&Y
definition of accounting principles to irnprove balance
sheet aggregation.
A.5.1.2
Update and harmonize the chart of accounts at each
EY921030E
3
E&Y
accounting tenter.
NRBAR Financial Advisor, David W. Holmes
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CATALOG
REF #
REF #
A.5.2.1
Identify the potential of the COSYS program and
EY92081 OE
24
E&Y
compare it with the actual utilisation at ISRA.
A.5.2.2
Review the COSYS customization at ISRA.
EY92081 OE
24
E&Y
A.5.2.3
Evaluate the current accounting procedures and their
EY92081 OE
24
E&Y
adequacy for the COSYS environment.
A-5.3
Develop recommendations to be included in the Action
EY92081 OE
24
E&Y
Plan for Step II.
A.6
Task Six: Management Accounting System
A.6.1
Evaluate the mid-term (5 year) planning function.
EY92081 OE
24
E&Y
A.6.1 .l
Review existing 5 - year research planning document
EY92081 OE
25
E&Y
and examine the way to convert it into a real financial
planning tool.
A.6.2
Evaluate the budget preparation and contra1 function.
EY92081 OE
24
E&Y
A.6.2.1
Develop recommendations for the general budget
EY92081 OE
25
E&Y
framework.
A.6.2.2
Develop recommendations for the budgetary process -
EY92081 OE
25
E&Y
how it is developed, when, what forms.
NRBAR Financial Advisor, David W. Holmes
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REF #
REF #
A.6.2.3
Assure that the cost centers identified in the cost
EY92113OF
6
accounting system are identical to those in the budget
system, permitting control by cost tenter code or
expense code.
A.6.3
Evaluate the cost accounting function.
EY92081 OE
26
E&Y
A.6.3.1
Review the World Bank outline of cost accounting and
EY92081 OE
26
E&Y
discuss with ISRA.
A.6.3.2
Examine the nature of costs incurred on the various
EY92081 OE
26
E&Y
research projects.
A.6.3.3
Examine available statistics.
EY920810E
26
E&Y
A.6.3.4
Recommend the major concepts of the cost accounting
EY92081 OE
26
E&Y
system that could be implemented during Step Il. This
Will include a chart of cost accounts that Will permit
analysis of:
- project agreements,
- research programs,
- research centers, and
- research departments.
A.6.4
Evaluate the management reporting function.
EY92081 OE
27
E&Y
A.6.4.1
Evaluate management information needs at various
EY92081 OE
27
E&Y
levels.
NRBAR Financial Advisor, David W. Holmes
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REF #
REF #
A.6.4.2
Recommend report formats for various levels of
EY92081 OE
27
E&Y
managment.
A.6.4.3
Recommend reporting procedures.
EY92081 OE
27
E&Y
A.7
Task Seven: EDP Function and Application
A.7.1
Gather available documents and establish working
EY92081 OE
28
E&Y
papers organization.
A.7.2
Describe existing EDP configuration and assess the
EY92081 OE
28
E&Y
capabilities of existing material including:
- main characteristics of computers and auxiliary
equipment:
memory,
disks,
terminals,
PCs, and
printers;
- available software;
- effective use of rnemory;
- remote connections via modem;
- programming languages; and
- versatility and adaptability for future computing
needs.
A.7.3
Assess the EDP organization chart and the skills levels
EY92081 OE
28
E&Y
of the staff.
NRBAR Financial Advisor, David W. Holmes
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REF #
REF #
A.7.3.1
Review EDP’s relations with user/clients.
EY920810E
28
E&Y
A.7.3.2
Review EDP’s supervisory functions.
EY92081 OE
28
E&Y
A.7.3.3
Review EDP’s procedures for the conception of new
EY92081 OE
28
E&Y
applications and maintenance of existing ones.
A-7.3.4
Review EDP’s procedures for exploitation.
EY92081 OE
28
E&Y
A.7.3.5
Establish flowcharts for the major information systems.
EY920930E8
4
E&Y
A.7.4
Assessment of the COSYS, IMOSYS, and SYSPAI
EY92081 OE
29
E&Y
packages and their customization.
A.8
Task Eight: Training Needs
A.8.1
Examine ISNAR report on training.
EY92081 OE
29
E&Y
A.8.2
Evaluate key personnel’s experience and training with
EY92081 OE
29
E&Y
regards to their actual responsibilities.
A.8.3
Recommend appropriate training plan.
EY92081 OE
29
A.9
Task Nine: Reports
A.9.1
Produce Workplan
EY92081 OE
30
E&Y
A.9.2.1
Produce Progress Report 1
EY92081 OE
30
E&Y
*EY920930E = Second Progress Report
NRBAR Financial Advisor, David W. Holmes
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ACTORS
STATUS
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REF #
REF #
A.9.2.2
Produce Progress Report 2
EY92081 OE
30
E&Y
A.9.2.3
Produce Progress Report 3
EY 9208 1 OE
30
E&Y
A-9.2.4
Produce Progress Report 4
EY92081 OE
30
E&Y
A-9.2.5
Produce Progress Report 5
EY92081 OE
30
E&Y
A.9.2.6
Produce Progress Report 6
EY92081 OE
30
E&Y
A.9.2.7
Produce Progress Report 7
EY92081 OE
30
E&Y
A.9.3
Draft Report Step I
EY92081 OE
30
E&Y
A.9.3.1
Final Report Step I
EY92081 OE
30
E&Y
A.9.3.2
Action Plan for Step II
EY92081 OE
30
E&Y
B .
Ernst & Young recommendations:
B.l
Task One: Orientation and Workplan
8.2
Task Two: ISRA Organization/Environment
B.2.1
Create a sales office for ISRA products.
EY920930E
6
B-2.1 .l
Separate the duties currently held by the LNERV
EY920930E
6
storekeeper (comptable-matieres) storage & sales.
8.2.2
Clarify the roles of the Research Manager, the General
EY92113OF
4
Secretary, and the Chief Accountant.
NRBAR Financial Advisor, David W. Holmes
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CATALOG
REF #
REF #
8.2.3
Clarify the roles of the General Secretary, the Chief
EY9301 29Eg
26
Accountant, and the Management Controller.
B.2.4
Resolve the conflict between the the Chief Accountant’s
EY930129E
23
job and the authority of the research tenter managers.
8.2.4.1
Review the role of the research tenter manager
EY930129E
25
Not in French
authorizing tenter expenditures and also liquidating
version
them through his control of the center’s accountants.
EY930129F p
26
8.2.5
Resolve the role of the Management Controller SO he
EY930129E
25
may develop monitoring and evaluation systems, and
financial management reporting systems, and budget
development and control.
B.2.6
Centralize the accounting system under the responsiblity
EY930129E
27
of the Chief Accountant.
B.2.6.1
Reorganize the accounting services at the tenter and
EY930129E
56 - 59
the distributed sites.
8.2.6.2
Integrate the CIDINRBAR financial adviser and define his
EY930129E
93
assigned duties.
'EY930129E = Draft Report on Step 1 of the Project
NRBAR Financial Advisor, David W. Holmes
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REF #
REF #
8.2.7
Establish an interna1 audit function to monitor
EY930129E
26
conformity with procedures and to maintain the
Procedures Manual. Recruit and hire an internai auditor
and staff.
8.2.8
Establish a donor coordination forum to review and
EY930129E
28
approve annual plans, and establish principles and
methods for billing out general overhead.
B.3
Task Three: Resolve Accounting Problems
B.3.1
Implement the automated application to record the
EY930129E
34
financial agreements currently under execution and
adjust the related accounts.
B.3.1.1
Implement the automated application to prepare the
EY930802F”
4
ISRA
billings to the donors.
l'EY930802F = Note sur la Mise en Place du Fichier Central des Conventions
NRBAR Financial Advisor, David W. Holmes
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STATUS
CATALOG
REF #
REF #
B.3.1.2
Implement workplan developed by E&Y for the
EY930802F
9
completion of the task A.3.1 (update donor financing
agreements) above.
- Document collection
- Document organization
Station Mgr
1 OI31 193
- Review and coding
SG/DEF
11 Il 5193
- Design and Write dbase application
E&Y
11/30/93
- Load data and begin operation
SG/UIG
12/31/93
SG/DEF
011 194
B.3.2
Update the central donor file in the budget accounting
EY92113OF
10
module of COSYS, eliminating any completed
agreements, confirming current agreements (sec task
A.3.1.3 above).
8.3.3
Contact the Finance Ministry to transfer building and
EY930823F
37
land to ISRA
8.3.3.1
Follow-up with ISRA the implementation of the
EY930823F
37
E&Y
recommendation in B.3.3.
B.4
Task Four: Procedures and Interna1 Controls
8.4.1
Production of goods for sale should be plnrlnctl at the
EY920914E
7
beginning of each year, based on the output statistics
from the previous year.
NRBAR Financial Advisor, David W. Holmes
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REF #
REF #
B.4.1 .l
Establish production controls to assure use of inputs.
EY920914E
7
8.4.1.1.1
Establish cost controls on the packaging supplies.
EY920914E
7
B.4.1.2
Separate the storage and sales duties.
EY920914E
7
B.4.1.3
Include sales stocks in the supplies inventory system.
EY920914E
7
8.4.1.3.1
Establish unit cost figures for sales stocks to permit
EYNDOOI F”
1
determination of Gross Margin and Profit/Loss.
8.5
Task Five: Financial Accounting System
B.6
Task Six: Management Accounting System
B.6.1
The salaries of the permanent staff should be booked as
EY9301 29F12
65
direct costs of the research program and included in the
budget eiaboration.
B.6.1 .l
Fixed asset period costs should be considered as direct
EY930129F
65
costs even though a donor has not agreed to reimburse
them and included in the budget elaboration.
"EYNDOOlF = Note sur la Valorisation des Valeurs d'Exploitation
12EY930129F = Projet de Rapport Final sur la Phase 1
NRBAR Financial Adwsor, David W. Holmes
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REF #
REF #
B.6.2
The Research Manager and the Management Controller
EY930129F
59
should assure that final budgets are provided to the
research tenter directors.
B.6.3
The ISNAR planning mode1 developed on Quattro Pro
EY930129F
65
should be adapted for ISRA’s financial planning.
- Financial resources should be detailed by
agreement.
- The expense codes should conform to the
ISRA chart of accounts - general/cost.
B.6.4
COSYS should be customized SO the donor conventions
EY930129E
66
and agreements cari be followed in the auxiliary
accounting permitting the determination of funds used
and available.
8.6.5
Cash-flow estimates should be prepared by the
EY930129E
66
Management Controller.
B.6.5.1
Monthly cash-flow budget should be prepared on the
E Y 9 2 1 230F13 3 4
basis of:
- cash on hand,
monthly budgeted expenditures at the centers,
a n d
- scheduled recovery of reimbursable expenses
sent to the donors.
13EY921230F = Rapport sur le Systeme de Gestion
NRBAR Financial Advisor, David W. Hnhes
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STATUS
CATALOG
REF #
REF #
B.6.6
ISRA should issue the following reports on a regular
EY930129E
66
basis:
- Income Statement
Budget reports for each direction and program
actual/budget
- Cash-flow reports actual/budget with up-dated
budgets for the following period
- Research time on programs
actual/budget/potential
B.6.7
The periodic management reports (tableau de bord)
EY92123OF
35
should include three sections:
- Partners
- Income Statement, Sources and Uses
of Funds;
- Financial
- a budget report,
- a treasury report with the next quarters
revenue budget, and
- a donor project report;
- Research
- utilisation of researcher time.
B.7
Task Seven: EDP Function and Application
NRBAR Financial Advisor, David W. Holmes
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REF #
REF #
8.7.2.1
Assure that sufficient trarning is included in the
EY930129E
47
equipment/software procurement contract.
B.7.2.2
Assure that the EDP manager is exclusively assigned to
EY930129E
48
the accounting system and is not spread out by
assignment to the Scientific EDP or ISRA EDP programs.
B.7.2.3
Assure that the salary structure in the EDP section
EY930129E
48
remains competitive.
B.7.2.4
Activate the EDP Management Committee to draft the
EY930129E
48
long-term Automation Plan, which members should
include:
- General Manager DG,
- General Secretary SG,
- Chief Accountant ACP,
- Controller CG,
- Research Manager, DS,
- EDP manager UIG, and
EDP assistant manager UIG.
B.7.3
Establish user access security.
EY9211 30F15 1
5
8.7.3.1
Define list of menus and files that need protection.
EY92113OF
1 5
8.7.3.2
Define security level class to use for grouping users.
EY92113OF
1 5
15EY921130F = Parametrage des Progiciels COSYS, IMOSYS, SYSPAI
NRBAR Financial Adwsor, David W. Holmes
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REF #
REF #
B-7.3.3
Establish password controls for access by security ievel
EY92 113OF
1 5
class and user id.
8.7.3.4
Assure regular changes in passwords.
EY92113OF
1 5
8.7.4
Improve report production.
EY92113OF
16
8.7.4.1
Study the calculation rules to understand the output in
EY92113OF
16
the reports.
B.7.4.2
Train the EDP staff to use the report generator for
EY92113OF
16
existing reports.
B.7.4.3
Develop other report formats (CUCI).
EY92113OF
16
8.7.5
Integrate the general and budget accounting files. Drop
EY92113OF
18
the ISR files.
B.7.5.1
Erase the tests and information in files 003 and 081
EY92113OF
18
that are related to the start-up of COSYS.
B.7.6
Establish a list of donors and code them in the auxiliary
EY92113OF
20
accounts as debtors/creditors (tiers). This coding
should permit the edition of a report by donor and by
agreement.
8.7.6.1
Establish for each donor a list of agreements.
EY92113OF
20
B.7.7
Close each Vehicle (VI account from 1986 to 1991.
EY92113OF
22
NRBAR Financial Advisor, David W. Holmes
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CATALOG
REF #
REF #
8.7.7.1
Detail thoroughly the V accounts (lettrage exhaustif).
EY92113OF
22
B.7.8
Standardize the chart of accounts and assure that only
EY92113OF
23
that version is loaded on each machine.
B.7.9
Redefine the organizational design of cost centers
EY92113OF
28
(découpage analytique) taking into account current and
future evoiutions.
Review the different levels in eacll vertical system to
EY92113OF
assure a uniform application of principles.
ocations, pre-pal
Configure other COSYS functions: check preparation,
TVA management, bank management, etc.
B.7.11
Revise the payroll accounts, SO they are not related to
EY92113OF
34
physical persons.
8.7.1 1 .l
Reconfigure the tnx calculatioiis SO they cnnform to
EY92 113OF
34
current regulations.
NRBAR Financial Advisor, David W. Holmes
Page 27
DRAFT! DO NOT DISTRIBUTE!
REVIEW OF ERNST & YOUNG REPORTS PREPARED UNDER USAID CONTRACT 685-0285-C-00-2299-00
REVIEW OBJECT
REPORT
PAGE
ACTORS
STATUS
CATALOG
REF #
REF #
8.7.1 1 .2
Redesign the Pay Slip (bulletin de paie) SO that it shows:
EY92113OF
35
the different taxes paid,
- the payments for the current month, and
the distinction between the employee payment
and the employer payment.
B.7.11.3
Permit more than 5 dependents for each employee.
EY92113OF
37
8.7.1 1.4
Design a field for the spouses professional position.
EY92113OF
37
B.7.11.5
Use the tax tables rather than a calculation program to
EY92113OF
37
impute taxes.
B.7.12
Add the user access security (B.7.3 above).
EY92113OF
37
8.8
Task Eight: Training Needs
.
8.8.1
Training needs assesment
EY921 l3OF
87
B.8.1 .l
COSYS operations
EY92 113OF
89
8.8.1.2
IMOSYS operations
EY92113OF
89
B.8.1.3
SYSPAI operations
EY92113OF
89
B.8.1.4
Workshop on new finarlcinl nlanagement system for
EY92113OF
89
researchers
B.8.1.5
Workshop on INFORM system of tracking research time
EY92113OF
90
NRBAR Financial Advisor, David W. Holmes
Page 28
I
I
I
I
I
I
I
I
I
I
I
-
-
-
-
CO5
-
Compte rendu de l’atelier sur l’élaboration du cadre
logique de la fonction financière de I’ISRA des 13 et 14
-
janvier 1995
-
-
Final Report NRBAR Financial Advisor, May, 1996
DRAFT! DO NOT DISTRIBUTE!
REVIEW OF ERNST & YOUNG REPORTS PREPARED UNDER USAID CONTRACT 685-0285-C-00-2299-00
REVIEW OBJECT
REPORT
PAGE
l-ACTORS
/ STATUS
CATALOG
REF #
REF #
Ii
B.8.1.6
Workshop on treasury management and accounting for
EY92113OF
87
agreements
L
B-8.1.7
Technical training during installation of software
EY92113OF
90
upgrade for EDP programmers
6.8.1.8
Technical training during installation of equipment for
EY92113OF
90
EDP operators
8.8.2
Encourage key accounting personnel to attain local
EY92113OF
90
accounting degrees (DEC, DSC). Evening classes are
available at ENSUT.
B.8.2.1
Identify additional spocialized courses (CESAG locally,
Universities or other institutions abroad), especially in
financial management and administration, including
internships at Research Institutes
B.9
Task Nine: Reports
B.9.1
Action Plan to include:
EY92113OF
- Acquire new EDP equipment
- Upgrade and customize accounting software
- Continued resolution of accounting problems
- Centralize the accounting functions
- Updatc procedures rnanual
- Training
NRBAR Financial Advisor, David W. Ciolrnes
Page 29
-
-
-
-
CO5
-
Compte rendu de l’atelier sur l’élaboration du cadre
logique de la fonction financière de I’ISRA des 13 et 14
_
janvier 1995
-
-
-
-
Final Remrt NRBAR Financial Advisor, May, 1996
Institut Sénégalais de Recherches Agricoles
MEMORANDUM
DE
.
.
Ndiaga DIENG/ISRA et
David HOLMES/NRBAR
OBJET :
COMPTE RENDU DE L’ATELIER SUR L’ÉLABORATION DU CADRE LOGIQUE
DE LA FONCTION FINANCIERE DE L’ISRA DES 13 ET 14 JANVIER 1995
DATE :
LE 24 JANVIER 1995.
DESTINATAIRES
DG/ISRA,
Pour information
II
DS/ISRA,
1,
COP NRBAR,
9,
ACPilSRA
. ND.
DIENG, ISRA
. B.
NGOM, ISRA
. s.
GUEYE, ISRA
. D.
HOLMES, NRBAR
. M.
DIENG, NRBAR (Facilitateur)
. H.
MUHTAR, NRBAR (Consultant)
. 0.
DIENG, USAID
. 1.
BASSE, Ernst & Young
Veuillez trouver ci-joint le compte rendu de l’atelier de conception du Cadre Logique de la Fonction
Financière qui a eu lieu les 13 et 14 janvier derniers dans la salle de Conférence de I’Hôtel Lagon II
et, auquel vous aviez pris part. Nous vous remercions pour la qualité de votre participation et, vous
envoyons également l’ébauche de Plan Stratégique du sous-système financier de I’ISRA qui, comme
vous le verrez, a largement intégré les résultats de vos travaux. Ce projet de plan stratégique a été
soumis à l’appréciation de la Commission Gestion Financière et Comptable de la revue à mi-parcours.
COMPTE RENDU DE L’ATELIER DE CONCEPTION DU CADRE LOGIQUE DE LA FONCTION FINANCIERE DE L’ISRAI
J A N V I E R 9 5 1
INTRODUCTION
-
L’atelier s’est tenu à la veille de la revue à mi-parcours de I’ISRA qui devait se pencher également sur
la Fonction Financière de I’ISRA par l’intervention de sa commission dite gestion financière et
-
comptable.
Le besoin que l’équipe de la gestion financière de I’ISRA cherchait à satisfaire avant la revue à mi- _
parcours était de réviser l’ébauche de son Plan Stratégique en y intégrant toute l’information
disponible à la suite des dernières orientations et de la série de mesures qui étaient prises.
-
Le cadre Logique a été choisi comme outil pour identifier et organiser cette information dans une
approche participative implicant tous les principaux acteurs internes et externes qui interviennent dans
_
le processus de réorganisation de la fonction financière et comptable, à savoir, ACP, SG, CG et Al
de I’ISRA, I’USAID, Ernst & Young, NRBAR et un Expert. L’atelier a été financé et facilité par le
NRBAR.
Compte tenu de la contrainte liée à la courte durée de l’atelier, les produits attendus de ces deux
journées étaient une ébauche de Cadre Logique de la fonction qui devait servir de base pour tracer -
les grandes lignes d’un Plan Stratégique et pour réviser le Plan d’action annuel du volet financier du
NRBAR.
DÉROULEMENT DE L’ATELIER
-
I - Vendredi 13 janvier 1995
-
Présents:
N. Dieng,
ISRA
B. Ngom,
ISRA
S. Guèye,
ISRA
D. Holmes,
NRBAR
M. Dieng,
NRBAR (facilitateur)
H. Muhtar,
NRBAR (expert)
0. Dieng,
USAID
1. Basse,
Ernst & Young
Après la présentation du contexte et des résultats qui sont attendus de l’atelier par Monsieur Nd.
DIENG, le groupe a fixé les conditions générales dans lesquelles l’atelier devait se tenir, notamment
-
I’horaire des activités, des pauses et repas, pendant les deux journées de 8 heures (9H, 17H).
-
1 .l - Présentation du cadre Logique
Le facilitateur qui est impliqué dans le processus d’élaboration d’un Plan de Suivi et Evaluation pour
-
l’Institut a fait le point sur cette activité en indiquant la part qu’y prend la confection de Cadres
Logiques pour différentes structures ou fonctions de I’ISRA.
-
L’exposé du facilitateur a commencé par la présentation du cadre Logique comme outil pertinent de
planification à travers :
-
COMPTE RENDU DE L’ATELIER DE CONCEPTION DU CADRE LOGIQUE DE LA FONCTION FINANCIERE DE L’ISRA/
JANVIER 95 2 -
son histoire,
son processus,
ses principes de base
ses utilisations possibles,
les outils complémentaires dans le cadre d’un Plan de Suivi et Evaluation (diagramme de
GANTT, Tableau des responsabilités, etc...),
etc.. . .
Après cet exposé préliminaire et la description de la méthodologie de remplissage du modèle de Cadre
Logique qui a été distribué, un tour de table a permis aux participants d’apporter leur contribution et
de poser des questions.
1.2 - Les travaux
Le groupe a commencé par le remplissage du support élaboré pour le cadre logique composant les
volets suivants :
mission de I’ISRA,
mission ou but du sous-système financier,
objectifs stratégiques ou résultats à atteindre par la fonction pour réussir sa mission,
activités à mener pour atteindre chacun des objectifs stratégiques.
La mission de I’ISRA qui est proposée pour constituer la finalité de la fonction financière, a été
formulée de la manière suivante :
“Entreprendre des activités de recherches pour générer des connaissances et des technologies
adaptées pour le développement des productions agricoles.”
Puis, l’énoncé de mission suivant basé sur la contribution de la fonction financière qui serait
nécessaire pour permettre à I’ISRA de réaliser au mieux sa mission :
“Le but de la fonction financière est de supporter les activités de la recherche agricole par la
mise en place d’une politique financière et d’un système de gestion financière adaptées.”
Ensuite, les principales contraintes décelées par les diagnostics antérieurs de la fonction ont permis
de sélectionner les objectifs stratégiques indiqués pour la mission fixée à la fonction. Leur sélection
a également intégré le processus de fonctionnement au sein du sous-système et a tourné autour des
axes ou concepts suivants :
viabilité
liquidité
autonomie
contrôle
allocation
système d’information/conservation
planification
COMPTE RENDU DE L’ATELIER DE CONCEPTION DU CADRE LOGIQUE DE LA FONCTION FINANCIERE DE L’ISRA/
J A N V I E R 9 5 3
-
-
C’est ainsi que 7 objectifs stratégiques ou résultats ont été dégagés par le groupes (voir Cadre
Logique joint).
-
La deuxième partie de la journée qui a enregistré l’absence de deux participants de I’ISRA appelés à
la Direction Générale, a été consacrée à des discussions sur les critères de la “certification financière”
-
de I’USAID qui a été percue comme un point particulièrement critique de la réorganisation de la
fonction.
Le principal intervenant a naturellement été le représentant de I’USAID qui a puisé sur son expérience
dans ce domaine pour enrichir les débats.
On a ainsi noté que le concept même de “certification financière” est devenu impropre du fait que la
Loi 121 D qui la sous-tend a été abolie. Mais l’objectif qui était visé par I’USAID de s’assurer de
l’existence d’un bon système au niveau des bénéficiaires de fonds américains, demeure. (Voir Bulletin
No 3, 1990 de I’USAID).
II existerait ainsi deux niveaux d’exigence envers les systèmes de gestion concerné selon la nature
de la délégation qui est accordée aux partenaires de I’USAID.
A chacun de ces deux niveaux correspondent certaines capacités qui sont attendues des systèmes
examinés, à savoir :
-
Pour la gestion des Projets
- a d m i n i s t r e r u n
système d’approvisionnement transparent (appel d’offre,
-
dépouillement, exécution),
- administrer des contrats,
- administrer la facturation et les paiements de sous-contractants,
- gérer le programme de vérification et d’audit de sous-contractants.
Pour la gestion des fonds
- un cadre institutionnel pertinent,
- un système du contrôle interne
- un système de comptabilité pertinent pour gérer et suivre les fonds recus.
Pour ce qui concerne le cas de I’ISRA, tous les deux niveaux semblent s’appliquer.
Quant au représentant du Cabinet Ernst & Young, il a affirmé que tous ces critères sont compris dans
-
les termes de leur contrat. Par conséquent, le groupe pouvait s’en tenir au Contrat, au rapport de la
Phase I et à la proposition pour la phase II dudit Contrat, et qu’il n’avait pas mandat pour contribuer
d’avantage au débat.
Le groupe a décidé d’approfondir la discussion et, retient le principe d’exploiter ces critères et
-
COMPTE RENDU DE L’ATELIER DE CONCEPTION DU CADRE LOGIQUE DE LA FONCTION FINANCIERE DE L’ISRAI
J A N V I E R 9 5 4
-
d’intégrer leurs attentes dans le Plan Stratégique ainsi que dans le Plan de travail 1995 pour leurs
implications à court terme.
A titre d’illustration, l’objectif de disposer, au début de 1996, des fonds de I’USAID prévus pour
l’appui du programme de GRN mais conditionnées par la “certification financière” préalable, a donné
la programmation suivante:
six mois d’exécution du nouveau système par I’ISRA
puis, une revue du système par I’USAID (un mois)
élaboration d’un PIL pour la changement du “Method of Implementation and Financing” de
I’USAID
négociation éventuelle avec le responsable du Projet à I’USAID pour démarrer le processus de
mobilisation des fonds (vers le fin du contrat du cabinet E&Y)
revue annuelle (vérification externe).
Pour ce qui concerne le “contrôle” dans son sens de maîtrise des systèmes, des structures et des
opérations, il a été souhaité que les éléments suivants qui prennent en compte les attentes de la
“certification financière”, soient introduits dans le Cadre Logique finalisé :
Contrôle Interne
cadre institutionnel
procédures de fonctionnement
l’approvisionnement
la gestion des contrats
Contrôle Budgétaire
suivi des engagements
Maîtrise de la trésorerie
alimentation des fonds et gestion des mémoires
II - Samedi, le 14 janvier, 1995
Présents:
N. Dieng,
ISRA
B. Ngom,
ISRA
S. Gueye,
ISRA
D. Holmes,
NRBAR
M. Dieng,
NRBAR (facilitateur)
H. Muhtar,
NRBAR (expert)
M. LY,
ISRA (observateur)
M-H. Collion,
IDA (observateur)
2.1 - Récapitulation des discussions du 13 janvier.
Les principales réalisations de la veille, ont été rappelées, notamment les cases du Cadre Logique qui
COMPTE RENDU DE L’ATELIER DE CONCEPTION DU CADRE LOGIQUE DE LA FONCTION FINANCIERE DE L’ISRAI
JANVIER 95 5
-
-
sont remplies et les critères de la certification de I’USAID.
Une décision a été prise pour ce qui concerne la formulation de la mission et des sous-objectifs de
-
la gestion financière.
2.2 - Les travaux
Les travaux se sont alors poursuivis avec le choix des activités, la sélection des indicateurs -
objectivement vérifiables, l’identification des conditions critiques et des moyens de vérification.
Afin de sélectionner les activités, il fallait pour chacun des sept Objectifs Stratégiques, répondre à
-
la question suivante : “Quelles sont les activités nécessaires et suffisantes pour atteindre l’objectif
stratégique concerné ?“. (Voir projet de Cadre Logique joint).
Après cela, des indicateurs objectivement vérifiables ont été sélectionnés pour chaque niveau
d’objectif.
Les conditions dites critiques ont été identifiées au fur et à mesure du remplissage des autres
colonnes. La principale condition critique se trouve être les arbitrages de la fonction technique qui,
le plus souvent précède et oriente l’intervention de la Fonction Financière.
La question liée à la coordination des activités de la gestion des ressources financières a été -
largement débattue, notamment l’intégration de la gestion des stations.
CONCLUSION
Le niveau d’élaboration de l’ébauche de Cadre Logique pour la Fonction Financière était jugé suffisant
pour servir de base dans la conception du projet de plan stratégique destiné à la commission de la
gestion financière et comptable de la revue à mi-parcours. Le projet de plan stratégique a été concu
-
et, une copie est jointe à ce rapport.
II a été suggéré que, pendant la mise en oeuvre ses orientations et recommandations de la revue à
mi-parcours, la finalisation du Cadre Logique et l’utilisation de son processus aux autres niveaux de
responsabilités internes à la fonction financière soient effectuées pour s’assurer d’une bonne _
communication et de la coordination des activités.
COMPTE RENDU DE L’ATELIER DE CONCEPTION DU CADRE LOGIQUE DE LA FONCTION FINANCIERE DE L’ISRAI
JANVIER 95
6 -
-
~II - ÉBAUCHE Du croix LoG~Qufz DE LA FONCTION FINANCIERE DE L’I~RA
CADRE LOGIQUE (DRAFT)
Janvier 1995
ORGANISATION
FONCTION FINANCIERE DE L’ISRA
c
NIVEAUX
CONDITIONS CRITIQUES
RÉSUMÉ NARRATIF
l
Indicateurs Objectivement
M O Y E N S D E
VÉRIFIC.
D’OBJECTIFS
-l-
Vérifiables
-4-
-3-
Sources d’info.
Moyens utilises.
Finalité/ Raison d’être à LT
Finalité
Rapports d’activités
1 - augmentation du nombre de
Rapports d’études
La mission de la recherche agricole de
technologies valorisées et adoptées
d’évaluation.
I’ISRA:
2 -Augmentation de ta demande des
Entreprertrlre des activrtes de recher-
résultats de la recherche
ches potrr générer des connaissances
(technologies).
et des technologies adaptées pour le
développement des productions agrico-
les.
I
COMPTE RENDU DE L’ATELIER DE CONCEPTION DU CADRE LOGIQUE DE LA FONCTION FINANCIERE DE L’ISRA/
J A N V I E R 9 5 7
N I V E A U X
C O N D I T I O N S C R I T I Q U E S
RÉSUMÉ NARRATIF
Indicateurs Objectivement
M O Y E N S D E
VÉRIFIC.
D ’ O B J E C T I F S
-l-
-2-
Vérifiables
-4-
-3-
Sources d’info.
Moyens utilisés.
2
But/Finalité
But: Raison d’être à CMT
But: ETAT FIN DE PROJET
La certification financière de I’U-
PIL de I’USAID
Réception de la
SAID, 1 er trimestre 1996.
lettre.
BUT
3
Résultats/But
Résultats 3.1 (rksultdts 3 proclirwe)
Résultats (qtté./ qlté ! échéances)
Le cadre logique
Désignation
Coordonner les activités de gestion des
Muse a jour de ta cadre logique, fer
révisé.
d’un coordina-
RESULTATS
ressources financières.
trimestre 1995.
teur.
RésultatslBut
Résultats 3.2 (résultats B produire)
Résultats (qtté./ qlté / échéances)
L’élaboration du plan stratégi
Planification a moyen et longe terme
L e p l a n d e f i n a n c e m e n t a m o y e n
Le plan de finance-
que scientifique
des ressource financière (Identification
terme - délai à déterminer.
ment à moyen
et acqtltsrtlon des ressources financih
Le plan de la stratégie de finance-
terme.
IfSI.
ment - délai à déterminer.
Résultats/But
Résultats 3.3 (résultats à produire)
Résultats (qtté./ qlté I échéances)
L’élaboration du plan screntiflque
Allouer les c r é d i t s a u x b u d g e t s d e s
L e b u d g e t a n n u e l , s e p t e m b r e d e
Le budget annuel.
annuel
projets, programmes et structures.
l’année précédente.
RésultatslBut
Résultats 3.4 (résultats à produire)
Résultats (qtté./ qlté / échéances)
Le cabinet Ernst & Young com
Assl~or l’tlttllsation t r a n s p a r e n t e et
La validation de nouveau système,
Un rapport de valida-
plète les produits attendu
etflcace des ressources financières.
juin 1995.
tion.
Un note de service.
RésultatslBut
Résultats 3.5 (résultats à produire)
Résultats (qtté.! qltb / bch6ances)
Le cabinet Ernst & Young corn
Asstlrnr I’t?r,re!listrt?rrierit et ta conser-
La validation de nouveau systéme,
Un rapport de valida-
pléte les produits attendu
vation des informations financières.
juin 1995.
tion.
Un note de service.
N I V E A U X
C O N D I T I O N S C R I T I Q U E S
RkSUMÉ NARRATIF
I n d i c a t e u r s O b j e c t i v e m e n t
M O Y E N S D E
VÉRIFIC.
D ’ O B J E C T I F S
-l-
-2-
Vérifiables
-4-
-3-
Sources d’info.
Moyens utilisk.
RésultatslBut
Résultats 3.6 (résultats à produire)
Résultats (qtté./ qlté / échéances)
Un rapport de valida-
1 it vnlitliltl0n de nouveau systtime,
trori.
,'J"' 1995.
Un frote de service.
RESULTATS
RésultatslBut
Résultats 3.7 (rkstrltats 5 produire)
Résultats (qtté./ qlté / échéances)
Un rapport de valida-
(suite)
tion.
Le cabrnet Ernst & Young cour
La validation de nouveau système,
Un note de service.
pléte les produits attendu
juin 1995.
4
ActivitéslRésultats
Activités/ Ressources: Résultats 3.2
Activités
L’élaboration du plaii strategrque
Elaborer 111, p l a n d e f i n a n c e m e n t a
Un plan de financement a moyen
Un plan de finance-
scientrfique
moyerl ternit* (Opéli~tlllrIS cle recherche,
terme délai à déterminer.
ment à moyen terme
ACTIVITÉS
s t r u c t u r e s d ’ a p p u i à l a r e c h e r c h e ,
activités (Je production).
ActivitéslRésultats
Activités/ Ressources: Résultats 3.2
Activités
L’élaboration du fila11 striitdgiqrrn
Elatwrer rlcs s t r a t é g i e s d’acqrrisrtron
Un plan de recherche de financement
Un plan de recher-
scientrfrque
d e s r e s s o u r c e s frnarrcrères: plan de
à moyen terme - délai à déterminer.
che de ftnancernent
reciierçlrçi <Ii: frnüncements, rencontre
Réunions avec des bailleurs de fon-
à moyen terme
avec des bürlleurs, activités riimtrri8ra
ds, a déterminer.
trrces.
ActivitéslRésultats
Activités/ Ressources: Résultats 3.1
Activités
C o m p l é t e r If: c a d r e l o g i q u e . l e pian
Constitution d’une équipe, avril 1995
Le cadre logique
stratégique. le plan d’actrori 1995, et
Séances de travail, 2eme trimestre
Le plan stratégique
rrlerrtrfrr!r un responsabk pour assurer
1995.
Le plan d’action
Jwr suivi.
Le cadre, le plan stratdgique, le plan
d’action, juin 1995.
ActivitéslRésultats
Activités/ Ressources: Résultats 3.3
Activités
El;l~,crrr!r If? çilrlovas porrr la t>Lld~J~t,W
le canevas pour la budgétisation, juin
Le canevas pour la
tien lcoîrts s t a n d a r d s , culits tlirects
1995.
budg8tisatron
éligibles, taux des frais indirects etc..).
Le budget annuel
COMPTE RENDU DE L’ATELIER DE CONCEPTION DU CADRE LOGIQUE DE LA FONCTION FINANCIERE DE L’ISRAI
J A N V I E R 9 5 9
/ 1CONDITIO;; C R I T I Q U E S
I
RÉSUMÉ NARRATIF
I
Indicateurs Objectivement
M O Y E N S D E
VÉRIFIC.
Vérifiables
-4-
-3-
Sources d’info.
Moyens utilish.
ActivitéslRésultats
Activités
I
1-a ,,,, SC
nvbc t:,,
t:o o(!,,“,tl
w:Iivrt: do iii 11011
no11
La validation des procédures, juin
Un rapport de valida-
v e l l e
velle blrllCtllriltl<)ll,
btructuratwn,
I’lllcor,~<~la
I’~r~~:or~~ora
1995.
tion
tiori
tien par le
par le cahinnt dos observa-
Un note de service
tions a la suite des tests
Activités/Ré.sultats
Activités/Résultats
Activités/ Ressources: Résultats 3.5
Activités
La rriise
rriise er, oeuvre df: la Iwu
Valldatlo~~ c:t 1111se er\\ oeuvre des pro-
La validation des procédures,
juin
Un rapport de valida-
velle structuration, I’incorpora-
&tlures de gestion d e s r e s s o u r c e s
1995.
tion
tiori par le
par le catrinet des observa-
firianci0res (hystérne cori,ptable, s y s -
Un note de service
tions a la suite des tests
tème iiiforrnalique,
gestion des mémoi-
res. etc...).
Activités/Résultats
Activités/ Ressources: Résultats 3.6
Activités
La mise en oeuvre de la nouvelle
Validation et mise en oeuvre des pro-
La validation des
procédures, juin
Un rapport de valida-
structuration, l’incorporation par
c é d u r e s d e g e s t i o n d e s r e s s o u r c e s
1995.
tion
le cabinet des observations a la
financières (traitement et communica-
Un note de service
suite des tests
tion de l’information financière, tableau
de bord, rapport budgétaires, etc...).
ActivitéslRésultats
Activités/ Ressources: Résultats 3.7
Activités
La mise en oeuvre de la nouvelle
Validation et mise en oeuvre des pro-
La validation des procédures, juin
Un rapport de
Un
valida-
rapport de valida-
structuration, l’incorporation par
c é d u r e s d e gestton d e s r e s s o u r c e s
1995.
tion
le cabinet des ohservotww
a la
firiaric:ti?rt:s
( v é r i f i c a t i o n e x t e r n e e t
Un note de service
suite des tests
Interne).
____. - ---..-- - ._.__._____ -.----.. - -.-_-.- .___.. -_--._--- ~--
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Ebauches de la stratégie et du cadre logique pour la
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Final Report NRBAR Financial Advisor, May, 1996
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ÉBAUCHES DE LA STRATÉGIE ET DU CADRE LOGIQUE
POUR LA FONCTION FINANCIERE DE L’ISRA
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17 JANVIER 1995
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J A N V I E R 9 5 -
ÉBAUCHES DE LA STRATÉGIE ET DU CADRE LOGIQUE i FONCTION FINANCIERE DE L’I~RA/
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TABLE DES MATIERES
SOMMAIRE EXÉCUTIF
LE CONTEXTE
I - LE DIAGNOSTIC DU SYSTEME DE GESTION FINANCIERE DE L’ISRA
1.1 - Les critères d’appréciation des points forts de la Fonction
financière
1.2 - Les points faibles de la Fonction Financière de I’ISRA
1.3 - Les opportunités de la Fonction Financière de I’ISRA
1.4 - les menaces qui pèsent sur la Fonction Financière de I’ISRA
1 .5 - Conclusion sur le diagnostic de la fonction Financière de I’ISRA
II - LA GESTION FINANCIERE DANS LE SYSTEME DE L’ISRA
2.1 - La mission de la Fonction Financière dans I’ISRA
2.2 - Les objectifs stratégiques fixés au sous-système financier
CONCLUSION SUR L’ÉBAUCHE DE STRATÉGIE POUR LA FONCTION
FINANCIERE
III - LE CADRE LOGIQUE DE LA FONCTION FINANCIERE
ANNEXE
NOTE SUR L’EXERCICE D’ÉLABORATION DU CADRE LOGIQUE DE
LA FONCTION FINANCIERE
É~~uct-~fiS DE L A S T R A T É G I E E T D U C A D R E LoGwE I FONCTION FINANCIERE D E L’I~RAI
J A N V I E R 9 5
SOMMAIRE EXÉCUTIF
L’importance de la Gestion Financière comme fonction d’appui aux activités de
-
recherche est devenue vitale dans les institutions comme I’ISRA, institut
national de recherches agricoles, qui ont une activité aussi particulière et qui
-
évoluent dans un environnement de raréfication des ressources financières
extérieures pour cette activité.
-
Dans ce contexte particulier, il s’avère que la mise en place et l’exploitation d’un
système efficace de Gestion Financière peut être un moyen important pour
attirer et conserver la confiance des sources de financement diversifiées. En
effet, les agences de financement de la recherche et I’Etat considèrent de plus
-
en plus l’existence d’un système de Gestion Financière performant comme une
preuve en-soi de bonne santé d’une organisation qui est alors supposée plus
apte à réussir sa mission.
A la veille de la revue à mi-parcours, la production de la présente note qui inclut
_
les ébauches d’une stratégie et d’un Cadre Logique de la Fonction Financière
répond au triple objectif de faire le point sur le processus de planification de la
fonction, de concevoir une batterie de critères pour aider à évaluer les
réalisations et, de préparer le cadre pour examiner et exécuter les
recommandations approuvées de la revue à mi-parcours.
-
L’atelier sur la conception de l’ébauche de Cadre Logique avec la participation
de I’USAID, du Cabinet Ernst & Young et du Conseiller Financier de NRBAR été
l’occasion pour partager et harmoniser certaines informations essentielles et,
pour réorganiser toute l’information disponible sur la stratégie de la Fonction
-
Financière de I’ISRA. Le produit de cet atelier permet d’avoir une vue
d’ensemble sur le sous-système financier à travers sa mission, ses autres
niveaux d’objectifs, les indicateurs pour suivre les performances. II constitue
également une base pour compléter le Plan de Travail Annuel 1995 sur la
-
Gestion Financière du NRBAR. Les indicateurs du cadre permettraient
également à l’équipe financière de bien apprécier les propositions du cabinet
relatives à la réorganisation et au fonctionnement du nouveau système financier
-
mis en place.
-
Le Cadre Logique a été choisi comme outil de planification pour aider dans cet
exercice, et la synthèse de la réflexion engagée dans ce sens est consigné dans
le draft de Cadre Logique joint. La finalisation de ce dernier et des autres
ÉBAUCHES DE LA STRATÉGIE ET DU CADRE LOGIQUE / FONCTION FINANCIERE DE L’ISRAI
JANVIER 95-
supports qui l’accompagnent (plans de travail, organigramme, outils de suivi,
etc...), doit figurer dans les premières activités de l’équipe financière dès après
l’examen et l’adoption des recommandations de fonds sur le système de gestion
financière.
Les recommandations de la revue à mi-parcours devraient fournir des
orientations pour finaliser la stratégie en cours d’élaboration pour la gestion
financière, ainsi que des options pour la meilleure structuration du sous-système
de gestion financière souple et efficace.
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ÉBAUCHES DE LA STRATÉGIE ET DU
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CADRE LOGIQUE POUR LA FONCTION
FINANCIERE DE L’ISRA
-
LE CONTEXTE
-
L’importance de la Gestion Financière comme fonction d’appui aux activités de
recherche est devenue vitale dans les institutions comme I’ISRA, institut national de
recherches agricoles, qui ont une activité aussi particulière et qui évoluent dans un
environnement de raréfication des ressources financières extérieures pour cette activité.
Dans ce contexte particulier, il s’avère que la mise en place et l’exploitation d’un
système efficace de Gestion Financière peut être un moyen important pour attirer et
conserver la confiance des sources de financement diversifiées. En effet, les agences
de financement de la recherche et I’Etat considèrent de plus en plus l’existence d’un
-
système de Gestion Financière performant comme une preuve en-soi de bonne santé
d’une organisation qui est alors supposée plus apte à réussir sa mission.
C’est pour satisfaire cette attente qui s’inscrit dans l’objectif général de renforcement
institutionnel de I’ISRA, que l’Institut a engagé depuis quelques années, en
-
collaboration avec ses partenaires nationaux et internationaux, un processus
d’amélioration de son système de Gestion Financière.
Ainsi, c’est le processus de Planification Stratégique que la Direction de I’ISRA a choisie
comme outil privilégié pour s’assurer la pérennité de l’efficacité de fonctionnement
-
institutionnel qui est recherchée.
Le processus de la Planification Stratégique aura été adaptée aux spécificités d’un
institut national de recherches agricoles qui est en phase de réorganisation.
-
Pour ce qui concerne la Fonction Financière, l’exploitation du “Discussion Paper No 94-
13” de juin 1994 de I’ISNAR a beaucoup aidé cet objectif de prendre en compte les
-
caractéristiques structurelles et conjoncturelles propres à I’ISRA.
II s’agit de la réorganiser la Fonction Financière et de la restructurer pour la rendre apte
-
à répondre aux exigences particulières de la recherche et à vaincre les craintes et
appréhensions de I’Etat et des partenaires qui acceptent encore de financer la
recherche.
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II faut noter que le processus de planification stratégique engagé par l’Institut a connu
une longueur exceptionnelle et la mise en oeuvre d’une série de mesures qui concernent
parfois une partie de l’organisation. En effet, l’identification des problèmes centraux de
l’environnement interne et externe, la reformulation des missions, le développement des
stratégies se sont étalés sur plusieurs années avec plusieurs acteurs et de manière
discontinue.
Pour le cas spécifique de la Fonction Financière, I’ISRA s’est appuyé et continue
d’exploiter la mission dite d’assistance financière du Cabinet Ernst & Young qui en est à
sa deuxième phase, pour développer et mettre en oeuvre un système de gestion
financière viable.
La première phase de cette assistance financière a procédé à un diagnostic en
complément des constats de missions d’évaluation, de revue et d’audit, et a proposé
une nouvelle configuration administrative, financière et comptable de l’Institut. La
deuxième phase aurait dû consister à mettre en place la nouvelle organisation après le
test et la validation des recommandations.
A la veille de la revue à mi-parcours, la production de la présente note qui inclut les
ébauches d’une stratégie et d’un Cadre Logique de la Fonction Financière répond au
triple objectif de faire le point sur le processus de planification de la fonction, de
concevoir une batterie de critères pour aider à évaluer les réalisations et, de préparer le
cadre pour examiner et exécuter les recommandations approuvées de la revue à mi-
parcours.
L’atelier sur la conception de [‘ébauche de Cadre Logique avec la participation de
I’USAID, du Cabinet Ernst & Young et du Conseiller Financier de NRBAR été l’occasion
pour partager et harmoniser certaines informations essentielles et, pour réorganiser
toute l’information disponible sur la stratégie de la Fonction Financière de I’ISRA. Le
produit de cet atelier permet d’avoir une vue d’ensemble sur le sous-système financier à
travers sa mission, ses autres niveaux d’objectifs, les indicateurs pour suivre les
performances. II constitue également une base pour compléter le Plan de Travail Annuel
1995 sur la Gestion Financière du NRBAR. Les indicateurs du cadre permettraient
également à l’équipe financière de bien apprécier les propositions du cabinet relatives à
la réorganisation et au fonctionnement du nouveau système financier mis en place.
I - LE DIAGNOSTIC DU SYSTEME DE GESTION FINANCIERE DE L’ISRA
En tenant compte des spécificités de l’activité de I’ISRA, des résultats de différents
ÉBAUCHES DE LA STRATÉGIE ET DU CADRE LociIauE / FONCTION FINANCIERE DE L’I~RAI
JANVIER 95
diagnostics et évaluations de l’Institut, de l’expérience d’organisations similaires, il a
été retracé ici de manière séquentielle, et commenté les éléments de planification de la
fonction qui ont été identifiés.
Ces éléments sont placés dans une proposition de modèle de succès reconnu pour des
institutions évoluant dans des environnements similaires à celui de I’ISRA.
Ici, certains aspects de ce modèle sont plus développés que d’autres parce qu’ils sont
relatifs à des attentes et des critères qui sont retenus de manière explicite ou implicite
par certains partenaires de I’ISRA pour l’évaluation prochaine que ces derniers
comptent faire du nouveau système. Une appréciation qui déterminera en partie la
forme de collaboration que ces partenaires financiers de I’ISRA établiront avec l’Institut.
Les autres points essentiels du modèle qui ne sont pas approfondis dans cette ébauche
seront pris en compte dans la prochaine phase de finalisation de la stratégie pour la
gestion financière.
1.1 - Les critères d’appréciation des points forts de la Fonction Financière de I’ISRA
L’efficacité du système de Gestion Financière de I’ISRA sera évalué à travers des
-
critères susceptibles de mesurer l’atteinte des sous-objectifs ci-dessous qui sont
reconnus pertinents pour la réussite d’un système de gestion financière d’un Institut
national de recherches agricoles :
1 .
Identifier clairement les besoins en ressources financières;
2 .
Planifier et exécuter les stratégies pour obtenir ces ressources financières;
3 .
Allouer de manière adéquate les fonds recus;
4 .
Utiliser les fonds alloués d’une manière efficace pour l’exécution des
programmes ;
5 .
Contrôler judicieusement l’exploitation des fonds; et
6 .
Présenter les rapports à temps opportun à la tutelle et aux partenaires financiers
qui ont un droit de regard sur la gestion des ressources.
-
A travers ces étapes de la Gestion Financière, qui se veut une fonction d’appui à la
recherche, on note ici l’interdépendance de la Fonction Financière, d’une part, avec les
fonctions d’opérations de la recherche et d’appui logistique, d’autre part. En effet, ce
sont ces dernières fonctions qui, à différents niveaux, doivent procéder aux arbitrages
préalables à l’intervention de la Fonction Financière.
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1.2 - Les points faibles de la Fonction Financière de I’ISRA
En conséquence de ce qui précèdent, les principaux problèmes qui sont généralement à
l’origine d’échec ou de dysfonctionnement de la Gestion Financière d’un institut de
recherche sont :
1 .
Un niveau insuffisant des fonds;
2 .
Une instabilité du financement de la recherche;
3 .
Une mauvaise maîtrise de la mobilisation des fonds;
4 .
Une gestion non transparente des fonds de bailleurs;
5 .
Un système d’enregistrement comptable pas fiable;
6 .
Un système de la Gestion Financière morcelé;
7 .
Un faible niveau de formation du personnel chargé de la Gestion Financière;
8 .
Un faible niveau de formation des responsables de la recherche en matière de
gestion y compris la gestion financière;
9 .
Une faible coordination entre les composantes institutionnelles chargées de la
Gestion Financière;
1 0 .
Une absence de prioritisation des activités de la Gestion Financière;
11.
Une faible responsabilisation et un manque de transparence pour la
comptabilisation et le système de la communication de l’information;
1 2 .
Une politique individuelle et mal coordonnée des bailleurs et agences de crédit
concernant l’appui à la Gestion Financière.
Au niveau de I’ISRA, ces points faibles, même s’ils n’ont pas tous été l’objet d’une
évaluation spécifique, se manifestent à des degrés divers.
La suite de la réflexion sur la planification devrait aider à approfondir l’analyse de ces
points faibles et proposer des mesures correctives adaptées dans les plans de travail.
1.3 - Les opportunités qui s’offrent à la Fonction Financière de I’ISRA
Au cours du long processus qui a permis à l’Institut de disposer d’informations sur son
environnement interne et externe (Comités Scientifiques et Techniques, évaluation de
programmes, revues à mi-parcours, conception de nouvelles conventions,
restructuration, etc...), des opportunités ont été identifiées et/ou saisies.
A côté des opportunités générales qui intéressent tout l’Institut, on peut distinguer
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celles qui sont spécifiquement rattachables au sous-système financier. II s’agit des
-
ressources et des occasions qui peuvent être mises à profit pour répondre positivement
aux critères de points forts et pour vaincre ou atténuer les causes de
dysfonctionnement. On pourrait citer :
-
1 .
L’existence de multiples conventions de financement (plus de cent) dont deux
-
grandes (NRBAR, PRA II) qui ont parmi leurs objectifs le renforcement
institutionnel de I’ISRA y compris un volet pour la Gestion Financière;
2 .
Les ressources financières, d’assistance technique et de formation mises à la
-
disposition de I’ISRA par ces conventions pour appuyer la Fonction Financière;
3 .
Les responsables de la Gestion Financière ont le profil de base requis;
-
4 .
La disponibilité déclarée de certains partenaires à confier à I’ISRA d’importants
fonds que ce dernier gérerait directement dans un système de gestion accepté
au préalable;
-
5 .
Le recrutement d’un cabinet spécialisé pour aider l’Institut à concevoir et mettre
en place un système de gestion Financière acceptable par les partenaires;
-
6 .
L’existence d’une logistique (réseau informatique), des procédures et une
compétence en gestion financière et comptable aux niveaux décentralisés; et
7 .
L’existence d’un programme de réhabilitation des stations de recherche.
-
1.4 - Les menaces qui pèsent sur la Fonction Financière de I’ISRA
Les menaces sont examinées dans le processus de planification comme les situations,
les événements qui pourraient conforter les points faibles et empêcher la satisfaction
des critères de points forts.
L’atelier sur la conception du Cadre Logique a identifié les deux principales menaces
suivantes :
-
1 .
l’incapacité du système de gestion financière à assurer la viabilité et la liquidité
financières correctes des stations de recherche et des activités;
2 .
le rejet ou la non reconnaissance par les partenaires du système de gestion
financière de I’ISRA.
-
En effet, si ces deux menaces devaient se réaliser, leurs conséquences mettraient en
péril l’utilité et la survie de l’Institut par la faute de son sous-système financier. C’est
ainsi que ces menaces ont été reformulées dans les orientations stratégiques de la
fonction.
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1.5 - Conclusion sur le diagnostic de la Fonction Financière de I’ISRA
Le rejet ou la non reconnaissance par les partenaires du système de gestion financière
de I’ISRA peut être considérée comme étant une menace à court terme.
En effet, la deuxième phase de l’assistance financière arrive à expiration en mi-l 995 et,
il est souhaitable que les évaluations du système par les partenaires puissent avoir lieu
au plus tard à la fin du semestre suivant, après une période d’essai suffisante.
Une évaluation positive supposera que le système et l’organisation retenus, testés,
validés et mis en oeuvre répondent bien aux principaux points d’évaluation retenus
durant l’atelier, c’est-à-dire assurent au mieux le financement des opérations de
recherches avec efficacité et transparence.
Une telle situation permettrait par exemple à I’USAID de pouvoir mettre à la disposition
de I’ISRA des fonds que ce dernier gérerait dans ce nouveau système qui satisfait aux
sécurités attendues. Cette sanction serait alors une garantie pour tous les autres
partenaires et surtout elle refléterait l’appui efficace que la Fonction Financière apporte
désormais aux activités de la recherche.
Les principaux points d’évaluation sur lesquels les capacités du système financier de
I’ISRA seront jugées et qui ont été décelés pendant l’atelier sur le Cadre Logique sont
d’ordre interne et externe:
1 .
Administrer un système d’approvisionnement transparent (appel d’offre,
dépouillement, etc...)
2 .
Administrer des contrats (élaboration de Termes de Références, sélection,
conception de contrats, suivi de l’exécution, etc...);
3 .
Gérer la facturation et les paiements de sous-contractants de l’Institut;
4 .
Gérer le programme de vérification des systèmes de gestion financière des sous-
contractants de l’institut:
5 .
Avoir un cadre institutionnel pertinent;
6 .
Avoir des procédures de fonctionnement et un système de contrôle interne;
7 .
Avoir un système comptable pertinent pour gérer et suivre des fonds recus.
Une tâche prioritaire qui se dégage pour l’équipe de gestion financière est de
transformer ces attentes en sous-objectifs hiérarchisés, les classer par priorité et
identifier des indicateurs à long et à court termes pour suivre les réalisations vers
l’atteinte de ces sous-objectifs d’ici la fin du contrat de Ernst & Young.
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Au court du test et de la validation du système et de l’organisation proposés par le
-
cabinet Ernst & Young, ces indicateurs devront alimenter une grille interne à I’ISRA qui
servira à l’évaluation des performances et de la structuration.
-
La structure organisationnelle de la fonction n’a été abordée dans ce rapport que dans
ses points faibles actuels relatifs à la coordination entre les différentes composantes
-
institutionnelles chargées de la Gestion Financière.
Le Cadre Logique a été choisi comme outil de planification pour aider dans cet exercice,
-
et la synthèse de la réflexion engagée dans ce sens est consigné dans le draft de Cadre
Logique joint. La finalisation de ce dernier et des autres supports qui l’accompagnent
-
(plans de travail, organigramme, outils de suivi, etc...), doit figurer dans les premières
activités de l’équipe financière dès après l’examen et l’adoption des recommandations
de fonds sur le système de gestion financière.
II - LA GESTION FINANCIERE DANS LE SYSTÈME DE L’ISRA
2.1 - La mission de la Fonction Financière dans I’ISRA
-
La mission de I’ISRA peut être formulée de la manière suivante : “Entreprendre des
-
activités de recherches pour générer des connaissances et des technologies adaptées
pour le développement des productions agricoles.” Une mission qui, si elle est réussie
participe à l’amélioration du niveau de vie des populations sénégalaises à travers
-
l’accroissement durable des productions du secteur rural.
-
Il apparaît clairement que I’ISRA est placé dans une filière dont l’importance stratégique
pour le développement économique et social est de premier ordre. Ainsi, les nouvelles
exigences de performances provenant de la tutelle et des bailleurs de fonds assistant le
-
Sénégal dans cette filière, sont à la mesure des espoirs portés sur cette filière.
Or, la chaîne des activités de I’ISRA est très longue et, couvre l’identification, le
développement et la diffusion des technologies améliorées auprès des producteurs et
des décideurs. Cette spécificité a entraîné un grand nombre d’acteurs et un mode de
-
financement particulièrement exigeant en termes de mobilisation, de suivi et de
contrôle.
La Fonction Financière, à côté de l’administration, des activités de la recherche agricole
et de la valorisation, vient en appui pour mobiliser, conserver et allouer les ressources
-
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financières, suivre leur consommation par l’enregistrement, le contrôle et le reportage. II
constitue un sous-système critique de l’Institut.
Et, le désengagement de I’Etat et la raréfication des ressources extérieures confèrent à
ce sous-système d’appui le statut bien mérité de “Nerf de la guerre” pour I’ISRA.
En tenant compte des résultats du diagnostic de l’environnement interne et externe de
l’Institut et des objectifs stratégiques qui sont alors fixés à ce dernier, l’atelier de
conception du draft de Cadre Logique pour la fonction financière a proposé la mission
suivante pour le sous-système financier : “Le but de la fonction financière est de
supporter les activités de la recherche agricole par la mise en place d’un politique
financière et d’un système de gestion financière adaptées.”
2.2 - Les objectifs stratégiques
Les objectifs stratégiques ou les résultats qui doivent être atteints pour que la Fonction
Financière puisse réaliser sa mission qui est primordiale dans celle de I’ISRA, ont été
identifiés par l’atelier sur le Cadre Logique. En principe, le système et l’organisation qui
sont proposés par le cabinet devrait permettre d’atteindre ces objectifs.
Les objectifs spécifiques identifiés pour le sous-système financier de I’ISRA sont
suivants :
1 .
Coordonner les activités de gestion financières. Elles sont dispersées
horizontalement et verticalement dans l’Institut (Secrétariat Général, Agent
Comptable Particulier, Audit Interne et Contrôle de Gestion~ Direction de
Recherche, Station, Programmes, Projet de Recherche).
2 .
Planifier à Long et Moyen Termes des ressources financières (identification des
besoins et acquisition des ressources financières) nécessaires aux programmes
de recherches retenus. II s’agit d’identifier les besoins de financement selon le
Plan Stratégique de I’ISRA, et les possibilités de financement (internes et
externes, nationales et internationales). Ensuite, de développer les stratégies et
des propositions pour les obtenir.
3 .
Allouer les crédits aux budgets des projets et programmes prioritaires retenus, et
des structures. II s’agit de mettre en place un système de budgétisation
performant, participatif et orienté vers les résultats (budgets pluriannuels, coûts
de structures/coûts variables par centre, responsabilisation, etc...). La
budgétisation “est la traduction des plans opérationnels en termes financiers afin
que les ressources FINANCIERES limitées puissent être allouées d’une manière
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efficace à l’exécution des activités prévues dans les plans. ” (Nickel 1989). Les
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frais généraux par centre et les charges de structures doivent faire l’objet d’une
attention particulière.
4 .
Assurer l’utilisation transparente et efficace des ressources. Le système de
-
répartition des responsabilités dans la gestion doit être orienté vers une
mobilisation et une réalimentation rapide des fonds là où sont réalisées les
-
activités de recherche.
5 .
Assurer l’enregistrement et la conservation des informations financières selon la
-
réglementation avec le respect des règles de sécurité établies par la Direction.
6 .
Assurer le traitement et la communication des informations financières. Un des
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principaux points critiques est ici la production des rapports dans les délais et
dans les formes attendues.
7 .
Assurer un contrôle adapté des opérations et des systèmes. II s’agit du contrôle
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dans le sens de “maîtrise” qui est intégré dans tout le processus du financement
de la recherche quels que soient les structures qui s’en chargent. Un système de
-
Contrôle Interne est nécessaire pour s’assurer de la protection et de la
sauvegarde du patrimoine de l’Institut et de l’application des procédures
retenues par la Direction Générale. Le suivi budgétaire et le suivi des
engagements seront également des outils indispensables.
-
Pour chacun de ces objectifs un certain nombre d’activités ont été sélectionnées pour
permettre sa réalisation et des indicateurs ont été identifiés pour permettre de suivre,
dans le temps, le niveau d’atteinte des objectifs et de réalisation des activités.
-
Les supports ou sources d’informations qui permettraient d’alimenter le Cadre Logique
sont également identifiés ou supposés.
2.3 - Conclusion
Les recommandations de la revue à mi-parcours devraient fournir des orientations pour
finaliser la stratégie en cours d’élaboration pour la gestion financière, ainsi que des
options pour la meilleure structuration du sous-système de gestion financière afin de la
maintenir souple et efficace.
III - LE DRAFT DU CADRE LOGIQUE DE LA FONCTION FINANCIÈRE DE L’ISRA
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CADRE LOGIQUE (DRAFT)
Janvier 1995
ORGANISATION
FONCTION FINANCIERE DE L’ISRA
N I V E A U X
C O N D I T I O N S C R I T I Q U E S
RÉSUMÉ NARRATIF
Indicateurs
Objectivement
M O Y E N S D E
VÉRIFIC.
D ’ O B J E C T I F S
-l-
-2-
Vérifiables
-4-
-3-
Sources d’info.
Moyens urilis&.
1
Finalité/ Raison d’être à LT
F i n a l i t é
Rapports d’activités
1 - augmentation du nombre de
Rapports d’études
FINALITE
La rnissiorl clr: I~I recherche agricole de
technologies valorisées et adoptées
d’évaluation.
I’ISRA:
2 Augmentation de la demande des
Entreprtclldre des actwites de recher-
résultats de la recherche
ches pour générer des corwaissances
(technologies).
et des technologies adaptées pour le
diiveloppement
des productions agrico-
les.
2
ButtFinalité
But: Raison d’être à CMT
But: ETAT FIN DE PROJET
Le t>iit de la forictiori firiarwére est de
La certification financiére de I’U-
PIL de I’USAID
RBception de la
supf>r)rtcir
Ics activitds de la recherclie
SAID, 1 er trimestre 1996.
lettre.
BUT
agrlcolr: ,,ar l a muse cri plaça d ’ u n
politiqlle financière et d’un systeme de
gestion financière adaptées.
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CONDITIONS CRITIQUES
RÉSUMÉ NARRATIF
Indicateurs Objectivement
M O Y E N S D E
VÉRIFIC.
D’OBJECTIFS
-l-
-2-
Vérifiables
-4-
-3-
Sources d’info.
Moyens utilisés.
RésultatslBut
Résultats 3.1 (résultats à produire1
Résultats (qtté./ qlté / échéances)
Le cadre logique
Désignation
Coordorirwr les activitks de gestion des
Mise a jour de la cadre logique, ler
révisé.
d’un coordina-
RESULTATS
rt:ssourc(:s firiaiicihres.
trimestre 1995.
teur.
Résultats/Eut
Résultats 3.2 (résultats à produire)
Résultats (qtté./ qlté / échéances)
L’klahoration du pIai, stratégie
Plantficatioii a nwyen et longe terme
L e p l a n d e f i n a n c e m e n t a m o y e n
Le plan de finance-
que scientifique
des ressource fiiwxière (Identification
terme délai à déterminer.
ment à moyen
et acqtlisitinn des ressources financiè-
Le plan de la stratégie de finance-
terme.
re).
ment délai à déterminer.
RésultatslBut
Résultats 3.3 (résultats A produire)
Résultats (qtté./ qlté / échéances)
L’élaboration du plan sclentiflque
Alluuer l e s c r é d i t s a u x b u d g e t s d e s
L e b u d g e t a n n u e l , s e p t e m b r e d e
Le budget annuel.
annuel
proiets, programmes et structures.
l’année précédente.
RésultatslBut
Résultats 3.4 (résiiltats à produire)
Résultats (qtté./ qlté / Echéances)
Le cabinet Ernst & Young com-
A s s u r e r I’litillsation t r a n s p a r e n t e e t
La validation de nouveau système,
Un rapport de valida-
plète les produits attendu
cfflcacf: des ressources financières.
juin 1995.
tion.
Un note de service.
RésultatslBut
Résultats 3.5 Ir~sult;lts à produire)
Résultats (qtt6.l qlt8 / échéances)
Assurer I’ctrlro!/istrernent et la conser-
La validation de nouveau système,
Un rapport de valida-
VntloIl dt:S Irlfl~rlTliltlClI~S
fl~wncif:res.
juin 1995.
t i o n .
Un note de service.
RésultatslBut
Résultats 3.6 (résultats à produire)
Résultats (qtté./ qlt6 / échéances)
Un rapport de valida-
Le cabinet Ernst & Young com-
Assurer le traitement et la communica-
La validation de nouveau systéme,
tion.
pléte les produits attendu
tion des Ii,forrnations ftnanciéres.
juin 1995.
Un note de serwce.
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CONDITIONS CRITIQUES
RÉSUMÉ NARRATIF
Indicateurs Objectivement
M O Y E N S D E
VÉRIFIC.
D’OBJECTIFS
-1-
-2-
Vérifiables
-4-
-3-
Sources d’info.
Moyens utilisk..
RésultatslBut
Résultats (qtté./ qlté / échéances)
Un rapport de valida-
tion.
La validation de nouveau système,
Un note de service.
Jllln 1995.
ActivitéslRésultats
Activités/ Ressources: Résultats 3.2
Activités
IJn plan de finaricement a m o y e n
Un pIaI1 (10 fllli3lltIC!-
terme - délai à déterminer.
ment a moyen terme
ACTIVITÉS
ActivitéslRésultats
Activités/ Ressources: Résultats 3.2
Activités
Elaborer des stratégies d’acqiiisition
Un plan de recherche de financement
Un plan de recher-
des r e s s o u r c e s financifires: plan de
à moyen terme délai ~3 déterminer.
che de financement
recherclw de financements, rencontre
Réunions avec des bailleurs de fon-
à moyen terme
avec des bnillcurs, activites rémunéra
ds, a déterminer.
trices.
ActivitéslRésultats
Activités/ Ressources: Résultats 3.1
Activités
C~,rnpléter If? c a d r e logiqi~t:, le plan
Constitution d’une équipe, avril 1995
Le cadre logique
strntkgique, 10 plan d’action 1995, et
Séances de travail, 2eme trimestre
Le plan stratégique
Identifier un responsable pour assurer
1995.
Le plan d’action
leur swvi.
Le cadre, le plan stratégique, le plan
d’action, juin 1995.
ActivitéslRésultats
Activités/ Ressources: Résultats 3.3
Activitbs
Eloborel le canevas pour la budgetisa-
te canevas pour la budgétisation, juin
Le canevas pour la
tiori (coiits s t a n d a r d s , coiits d i r e c t s
1995.
budgétisation
élylbles, taux des frais indirects etc..).
Le budget annuel
___.._. -.-- .__.- -.--........
.-.....
.- ..-... --- .------------------- -. ---------.---.-.
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CONDITIONS CRITIQUES
RÉSUMÉ NARRATIF
Indicateurs Objectivement
M O Y E N S D E
VÉRIFIC.
D’OBJECTIFS
-l-
-2-
Vérifiables
-4-
-3-
Sources d’info.
Moyens utilisbs.
ACTIVITÉS
ActivitéslRésultats
Activités/ Ressources: Résultats 3.4
Activités
(suite)
La mise en oeuvre de Ir4 rw1~
La validation des procédures, juin
Un rapport de vahda-
velle stntcturation,
I’incorpora-
1995.
tien
tion par le cabiriet des observa
Un note de service
tlons a la suite des teïts
ActivitéslRésultats
ActivitGsl Ressources: Résultats 3.5
Activités
La mise et, oeuvre tle IR nou
Valitl,itiori et 1n1se en ot:~~vrt: cles pro-
La validation des procédures, juin
Un rapport de valida
velle structwation,
I’irlcorpora-
cédirres rlc g e s t i o n d e s r e s s o u r c e s
1995.
tion
tion par le cabinet des observa-
firiallctkres (système comptabic, s y s -
Un note de service
tions a la suite des tests
tème irlformatlq~~e, gestion des niémoi
res, etc...).
ActivitéslRésultats
Activités/ Ressources: Résultats 3.6
Activités
La mise en oeuvre de la nouvelle
Validation et mise en oeuvre des pro-
La validation des procédures, juin
Un rapport de valida-
structuratioin, I’incorporntlorl
par
c é d u r e s (16: gestlorl d e s r e s s o u r c e s
1995.
tion
le cabinet des observations a la
ftnnrlcihes (traitemer~t et cornmunica
Un note de service
suite des tests
tion de l’information financière, tableau
de bord, rapport hldgétaires,
etc...).
ActivitéslRésultats
Activités/ Ressources: Résultats 3.7
Activités
La mise en oeuvre de la nouvelle
Validation et mise en oeuvre des pro
La validation des procédures, juin
Un rapport de vahda-
structuration, l’incorporation par
cérlures d e g e s t i o n d e s r e s s o u r c e s
1995.
tion
le cabinet des observations a la
f i n a n c i è r e s ( v é r i f i c a t i o n e x t e r n e e t
Un note de service
suite des tests
internel.
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ANNEXE - NOTE SUR L’EXERCICE D’ELABORATION DU CADRE LOGIQUE DE LA FONCTION
FINANCIERE
1 - Présentation sommaire du Cadre Logique
Le Cadre Logique a été développé par I’USAID à la suite d’une analyse du système d’évaluation de
projet où il a été constaté que la planification courante était imprécise, la gestion n’était pas bien
définie par rapport aux responsabilités, et les évaluations se faisaient souvent de facon
antagoniste. Depuis 1974, il est devenu partie intégrante du système de gestion de projets à
I’USAID et il a été adopté par plusieurs donateurs et pays y compris ceux qui financent I’ISRA.
Le CL est un ensemble de concepts entrecroisés que l’on peut utiliser pour formuler un projet
explicite, pour formuler la planification objectivement décrit et évaluable (projet au sens large
d’un ensemble de ressources mobilisées ou à mobiliser qui sont organisées pour réaliser des
activités en vue d’atteindre un objectif fixé dans un délai donné). II vise à identifier et à clarifier les
liens logiques entre un objectif du projet, les actions entreprises en fonction de cet objectif, les
actions préalables et les résultats. II identifie et explique les liens “causes-effets” du projet et
présente une logique verticale et une logique horizontale. II précise les responsabilités du
gestionnaire en indiquant les facteurs externes qui échappent à son contrôle mais qui sont
susceptibles d’influencer la possibilité d’atteindre le but du projet.
Le CL se présente dans une matrice 4X4 qui fournit un sommaire concis des éléments les plus
importants du projet, ainsi que leurs interrelations.
Dans certaines conditions (grande taille, complexité du projet ou de la structure, etc...) où ils est
impossible ou très difficile d’assurer les logiques verticale et horizontale, il est souhaité de
concevoir plus d’un Cadre Logique.
2 - Les préalables au CL
La préparation du CL ne doit pas être vu comme un simple exercice académique pour remplir des
cases d’un cadre et, son élaboration requiert quelques conditions et taches préalables tel que le
diagnostic de la situation de référence à travers :
l’analyse de la participation de tous les acteurs impliqués;
l’analyse des problèmes et l’identification du problème central qui sera attaqué
la transformation de la hiérarchie des problèmes en un hiérarchie des objectifs et analyse
des objectifs formulés et identification de la solution proposée pour la résolution du
problème central ou finalité ou raison d’être du projet.
II faut noter que lors de l’atelier sur le cadre logique de la fonction financière de I’ISRA, toutes les
parties prenantes ont été impliquées, à savoir, ACP, CG et SG de I’ISRA, NRBAR, USAID et Ernst
& Young.
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Pour I’ISRA et ses principaux projets, ses principales fonctions dont la Fonction Financière, on
peut considérer, sans en évaluer la qualité, que la majeure partie de ces préalables sont déjà
accomplis au cours du long diagnostic indiqué ci-dessus notamment au cours des évaluations et
revues.
3 - Les utilisations du CL
-
La valeur du CL tient à son emploi et à sa méthodologie d’élaboration et ses principaux emplois
sont:
comme outil de communication pour expliquer l’objet de la planification et faire partager
ses objectifs et sa démarche ;
comme moyen de planification et de responsabilisation ;
comme base pour développer un Plan de Suivi/Evaluation.
-
4 - La terminologie propre à I’ISRA
Pendant cette phase d’apprentissage, l’équipe de ISRA a dégagé provisoirement certaines options
pour ce qui concerne la présentation du CL ainsi que les concepts et leur contenu.
Le cadre et les concepts généralement utilisés :
Résumé
Indicateurs
Moyens de Hypothèses/
Niveaux d’objectifs
narratif/
Objectivement
vérification Conditions
Vérifiables.
Critiques
Finalité/ But
But/
Objectif Général! Justification/
Résultats!
Objectifs Spécifiques/
0utputs:Extrants
Activitésilnputsllntrantsi res-
sources
Les options provisoires de I’Equipe de I’ISRA pour ce qui concerne les niveaux d’objectifs et les
-
résumés narratifs des objectifs sont :
-
Exemple : un Cadre Logique d’une fonction ou d’une structure d’appui de I’ISRA
NIVEAU 1
Finalité : Quel est l’objectif global auquel le projet ou la fonction apporte sa
contribution ? = la mission de I’ISRA
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NIVEAU 2
But : Avec quel objectif du projet ou de la fonction (en dehors des facteurs
influencables par les Responsables) peut-on apporter une contribution à la réalisation
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de l’objectif global ?. = la mission de la fonction ou de la structure de I’ISRA.
NIVEAU 3
Résultats : Quels sont les résultats à atteindre pour obtenir l’effet attendu du projet
? = les objectifs stratégiques spécifiques de la fonction ou de la structure de
I’ISRA.
NIVEAU 4
Activités : Quelles sont les activités ou groupes d’activités à entreprendre et à
réaliser pour que la fonction ou la structure produise chacun des résultats tels qu’ils
sont définis ?
Indicateurs Objectivement vérifiables (IOV)
Les indicateurs forment un des aspects les plus importants du CL, particulièrement pour son
utilisation dans le Suivi/Evaluation, car les objectifs hiérarchisés dans la matrice doivent être
mesurés à chaque niveau pour permettre de vérifier les actions entreprises.
Ils mesurent ce qui est important dans un objectif, doivent être vraisemblables et, avoir des visées
et être définis en termes de quantité, qualité et délai.
Moyens de vérification
Cette colonne indique les sources qui peuvent fournir des informations le niveau de réalisation des
indicateurs sélectionnés, et les moyens utilisés pour disposer de ces informations. Elle permet de
voir si les informations voulues pour mesurer ces indicateurs sont disponibles.
Conditions critiques ou présuppositions
Dans cette colonne on identifie les conditions qui sont susceptibles d’influencer les résultats visés
à chaque niveau du CL, et qui sont hors du contrôle du responsable. Ces présuppositions sont
formulées comme des objectifs, à la forme positive et opérationnelle avec des indicateurs.
5 - La structure du Cadre Logique de I’ISRA
L’analyse des liaisons logiques entre les différentes composantes de l’Institut à travers la logique
verticale du CL “CauseiEffet” a permis de dégager quatre niveaux de prise de décision.
Pour illustrer ces liaisons entre les niveaux, en rapport avec le cycle de production de l’Institut,
des projets de CL ont été élaborés pour chacun des quatres niveaux qui sont retenus :
1 -
NIVEAU 1, niveau central
2-
NIVEAU 2, Directions de Recherches, principales Fonctions et structures d’appui:
3-
NIVEAU 3, les Programmes de Recherches, les grandes conventions :
4-
NIVEAU 4, les sous-projets et opérations de recherche :
Le CL de NRBAR, du PRA II, des sous-projets NRBARIOSDIL et NRBAR/RODALE, de I’UNIVAL et
de I’ISRA sont en cours de conception. Les drafts du niveau de celui de la Fonction Financière
sont disponibles et un plan de finalisation après la revue à mi-parcours est concu.
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Le plan stratégique de la fonction financière de I’ISRA,
mai 1995
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Final Report NRBAR Financial Advisor, May, 1996
INSTITUT SENEGALAIS DE RECHERCHES AGRICOLES
LE PLAN STRATEGIQUE DE LA FONCTfON
FINANCIERE DE L’ISRA
DATE : MAI, 1995
Sommaire Exécutif
L’importance de la Gestion Financière comme fonction d’appui aux activités de
-
recherche est devenue vitale dans les institutions comme I’ISRA, un Institut
National de Recherches Agricoles (INRA), qui ont une activité aussi particulière que
la recherche et qui évoluent dans un environnement de raréfication des ressources
-
financières extérieures pour financer leur activité.
Dans ce contexte particulier, il s’avère que la mise en place et l’exploitation d’un
système efficace de Gestion Financière peut être un moyen important pour attirer
et conserver la confiance des sources de financement qui peuvent être diversifiées.
En effet, les agences de financement de fa recherche et I’Etat considèrent de plus
-
en plus l’existence d’un système de Gestion Financière performant comme une
preuve en-soi de bonne santé d’une organisation qui est alors supposée être plus
apte à réussir sa mission.
La production du présent document qui inclut une stratégie, un Cadre Logique de
la Fonction Financière et le Plan d’Action pour 1995, répond au triple objectif de
faire le point sur le processus de planification de la fonction, de concevoir une
batterie de critères pour aider à évaluer les réalisations et de préparer le cadre pour
examiner et exécuter les recommandations approuvées des différentes missions
d’évaluation.
Ce document a pour objectif de présenter le niveau de la réflexion actuelle menée
au sein de I’ISRA par rapport à un modèle proposé de la gestion financière dans
une INRA. II pourrait également être percu comme une étude de base des critères
de la gestion financière qui sont reconnus pertinents. La Direction Générale de
I’ISRA pourrait exploiter ces critères pour mieux orienter ses décisions dans le
cadre de la réorganisation actuelle et la planification stratégique du développement
de l’Institut.
-
-
TABLE DE MATIERES
SOMMAIRE EXECUTIF
TABLE DE MATIERES
INTRODUCTION
I -
LA GESTION FINANCIERE D’UN INSTITUT NATIONAL DE RECHERCHE AGRICOLE (INRAI
: LE CAS DE L’ISRA
1.1 - LES CRITERES D’APPRECIATION DES POINTS FORTS DE LA FONCTION
FINANCIERE D’UN INRA
1.2 -
LES POINTS FAIBLES DE LA FONCTION FINANCIERE D’UN INRA
1.3 -
LA GESTION FINANCIERE, UN SOUS-SYSTEME DE GESTION D’UN INRA
1.4 -
LE CAS DE L’ISRA : LES ETAPES DU PROCESSUS DE LA GESTION FINANCIERE
II -
LA STRATEGIE POUR LA FONCTION FINANCIERE A L’ISRA
2.1 - LE CONTEXTE
2.2 -
LE DIAGNOSTIC DU SYSTEME DE GESTION FINANCIERE DE L’ISRA
2.2.1 - LES CRITERES D’APPRECIATION DES POINTS FORTS DE LA FONCTION
FINANCIERE DE L’ISRA
2.2.2 - LES POINTS FAIBLES DE LA FONCTION FINANCIERE DE L’ISRA
2.2.3 - LES OPPORTUNITES QUI S’OFFRENT A LA FONCTION FINANCIERE DE
L’ISRA
2.2.4 - LES MENACES QUI PESENT SUR LA FONCTION FINANCIERE DE L’ISRA
2.2.5 - CONCLUSION SUR LE DIAGNOSTIC DE LA FONCTION FINANCIERE DE
L’ISRA
2.3 -
LA GESTION FINANCIERE DANS LE SYSTEME DE L’ISRA
2.3.1 - LA MISSION DE LA FONCTION FINANCIERE DANS L’ISRA
2.3.2 - LES OBJECTIFS STRATEGIQUES
III -
CONCLUSION
ANNEXES :
A .
CADRE LOGIQUE DE LA FONCTION FINANCIERE DE L’iSRA
B.
PLAN D’ACTION 1995 POUR LA FONCTION FINANCIERE DE L’ISRA
C.
NOTE SUR L’EXERCICE D’ELABORATION DU CADRE LOGIQUE DE LA FONCTION
FINANCIERE DE L’ISRA
Introduction
L’existence d’un bon système de gestion financière dans un Institut de Recherches
_
Agricoles s’est révélée être un moyen important pour renforcer la confiance des
partenaires financiers de la recherche. En effet, ces derniers considérant un tel
système comme un indicateur pertinent de la gestion générale de l’Institut. Ainsi,
-
I’ISRA devrait concevoir son plan à long terme pour améliorer son système de
gestion financière : développer les stratégies et fixer les buts et objectifs pour la
gestion financière.
Ce document est articulé autour de trois axes :
-
la présentation des principales caractéristiques d’un modèle de système de
gestion financière pour un Institut National de Recherches Agricoles (INRA);
l’expression de ce modèle dans le cas de I’ISRA et
l’examen de la stratégie de la fonction financière de I’ISRA à travers ce
modèle.
En annexe sont présentés :
le Cadre Logique de la fonction financière de I’ISRA;
le Plan d’Action 1995 de la fonction financière de I’ISRA et
un note technique de l’élaboration du cadre logique.
L’atelier qui a été organisé sur la conception de l’ébauche d’un Cadre Logique avec
la participation de I’USAID et de l’assistance technique dans la domaine de la
_
gestion financière,
a été l’occasion pour les participants de partager et
d’harmoniser certaines informations essentielles et de réorganiser toute
l’information disponible sur la stratégie de la Fonction Financière de I’ISRA. Le
_
produit de cet atelier a permis d’avoir une vue d’ensemble sur le sous-système
financier à travers sa mission, ses niveaux d’objectifs et les indicateurs pour suivre
ses performances. II a également constitué une base pour compléter le Plan de
_
Travail Annuel 1995 sur la Gestion Financière. En outre, les indicateurs du cadre
logique sont susceptibles de faciliter l’appréciation de toute proposition relatives
à la réorganisation et au fonctionnement du nouveau système financier.
-
L’ébauche du Cadre Logique a été présentée à la Commission Gestion Financière
de la Revue à Mi-parcours de I’ISRA en janvier 1995 à même temps que le projet
-
d’un plan stratégique de la fonction financière de I’ISRA. Par la suite, l’équipe de
gestion financière (I’ACP, ses collaborateurs et son homologue) a mis en oeuvre les
recommandations de la Commission pour finaliser les ébauches et élaborer un plan
-
d’action 1995 qui sont présentés dans ce document.
-
I -
LA GESTION FINANCIÈRE D’UN INSTITUT NATIONAL DE RECHERCHE
AGRICOLE (INRA) : LE CAS DE L’ISRA’
1.1 - Les critères d’appréciation des points forts de la Fonction Financière d’un
INRA
L’efficacité du système de Gestion Financière d’un INRA pourra être évalué à
travers des critères susceptibles de mesurer l’atteinte des sous-objectifs ci-dessous
qui sont reconnus pertinents pour la réussite d’un système de gestion financière
d’un Institut National de Recherche Agricole :
1 .
Coordonner les activités de la gestion financière;
2 .
Identifier clairement les besoins en ressources financières;
3 .
Planifier et exécuter les stratégies pour obtenir ces ressources financières;
4 .
Allouer de manière adéquate les fonds recus;
5 .
U t i l i s e r l e s f o n d s a l l o u é s d ’ u n e m a n i è r e e f f i c a c e p o u r l ’ e x é c u t i o n d e s
programmes;
6 .
Présenter les rapports à temps opportun à la tutelle et aux partenaires
financiers qui ont un droit de regard sur la gestion des ressources et
7 .
Contrôler judicieusement l’exploitation des fonds.
1.2 - Les points faibles de la Fonction Financière d’un INRA
En conséquence de ce qui précèdent, les principaux problèmes qui sont généralement à
l’origine d’échec ou de dysfonctionnement de la Gestion Financière d’un Institut National
de Recherche Agricole sont :
1 .
Un niveau insuffisant des fonds;
2 .
Une instabilité du financement de la recherche;
3 .
Une mauvaise maîtrise de la mobilisation des fonds;
4 .
Une gestion non transparente des fonds de bailleurs;
5 .
Un système d’enregistrement comptable pas fiable;
6 .
Un système de la Gestion Financière morcelé;
7 .
Un faible niveau de formation du personnel chargé de la Gestion Financière;
8
Un faible niveau de formation des responsables de la recherche en matière de
gestion y compris la gestion financière;
9 .
Une faible coordination entre les composantes institutionnelles chargées de la
Gestion Financière;
10.
Une absence de prioritisation entre les activités de la Gestion Financière;
11.
Une faible responsabilisation et un manque de transparence pour la comptabilisation
et le système de la communication de l’information:
12.
Une politique individuelle et mal coordonnée des bailleurs et agences de crédit
concernant l’appui à la Gestion Financière; et
13.
La réticence des bailleurs à déléguer la gestion des ressources financières allouées
à l’Institut.
‘Les rédacteurs sont reconnaissants de tout le profit qu’ils ont pu tirer du
“Discussion Paper No 94-13” de juin 1994 de I’ISNAR
2
-
-
1.3 -
La gestion financière, un sous-système du système de gestion d’un INRA
L’importance de la Gestion Financière comme fonction d’appui aux activités de recherche
-
est devenue vitale dans les institutions comme I’ISRA, un institut National de Recherche
Agricole, qui ont une activité aussi particulière et qui évoluent dans un environnement de
raréfication des ressources financières extérieures pour cette activité.
-
En tenant compte des spécificités de l’activité de I’ISRA, des résultats de différents
diagnostics et évaluations de l’Institut, de l’expérience d’organisations similaires, il a été
retracé ici de manière séquentielle, et commenté les éléments d’un modèle de succès
reconnu pour des institutions évoluant dans des environnements similaires à celui de
I’ISRA.
C’est ainsi que la gestion financière devrait avoir :
1 .
Un énoncé de mission : Le plan organisationnel et les stratégies pour la gestion
-
financière doivent supporter les objectifs de la recherche agricole. Ils doivent
assurer la liquidité, la viabilité financière, l’autonomie et permettre un contrôle des
activités financières de l’Institut. En outre, la gestion d’un surplus financier peut
être considéré comme une des stratégies de I’ISRA dans la gestion financière pour
appuyer la recherche agricole.
-
2 .
Un environnement :
Très souvent les INRAs ont hérité d’un environnement
juridique (le statut, la réglementation comptable, la fiscalité, etc...) et une culture
bureaucratique qui ne sont pas adaptés à la flexibilité souhaitée pour les activités
de recherche.
Aujourd’hui, la raréfication des ressources financières et la
concurrence d’autres secteurs augmentent la pression sur les INRAs pour pousser
ces derniers vers leur remise en cause.
Pour I’ISRA le statut juridique actuel, les exigences du Plan Comptable Sénégalais
et la réglementation en vigueur, aussi bien que cette raréfication des ressources
financières ont constitué des éléments limitants de l’environnement de la gestion
financière ces dernières années.
Les utilisateurs internes et externes des
informations financières sont également parties prenantes de cet environnement.
La réorganisation en cours devrait intégrer toutes ces contraintes.
3 .
Une structure :
La nécessaire délégation de la responsabilité pour la gestion
financière aux différents niveaux de l’Institut devrait être reflétée avec cohérence
dans l’organigramme mis en oeuvre. Les comptables des INRAs sont souvent sous
la supervision d’Administrateur et non pas de lien direct avec le responsable de
centre de recherche. Ce qui a tendance à diluer l’efficacité de la gestion financière.
Compte tenu du nombre important des intervenants et des structures dans le
système de gestion financière d’un INRA, la coordination de la fonction financière
-
s’avère également indispensable.
Ainsi, à I’ISRA, les responsables opérationnels, les responsables de la recherche et
les chercheurs directement concernés devraient avoir une autorité et une
responsabilité compatibles avec leur niveau dans l’organisation.
4 .
Des liens avec les autres sous-systèmes : On note ici l’interdépendance qui existe
3
entre la Gestion Financière et les fonctions d’opérations de la recherche et d’appui
logistique. En effet, ce sont ces dernières fonctions qui, à différentes étapes du
processus
de la recherche, doivent procéder aux arbitrages qui précèdent
l’intervention de la fonction financière.
5 .
Une technologie de base :
La Gestion Financière est basée sur les principes
comptables généralement acceptés (c.a.d. la comptabilité commerciale). Mais, les
INRAs ne sont pas toujours en situation pour l’utiliser et demeurent régis par un
système comptabilité publique. Pour ce qui concerne les outils de gestion financiére
(manuels ou automatiques), les INRAs ont un large choix qui n’est pas toujours
exploité.
L’ISRA a eu l’opportunité de disposer des outils informatiques et d’un systbme
comptable généralement acceptés (Plan Comptable Sénégalais). C’est ainsi que
I’ISRA pourrait certainement exploiter ce PCS pour mettre en place une comptabilité
par fonds.
Cette dernière permettrait la présentation des états financiers aux
partenaires financiers pour leurs différentes conventions.
6 .
Des inputs : Ici on entend les ressources humaines, le budget de la fonction, les
moyens logistiques, les procédures, le système d’information et le système de
contrôle.
7 .
Des outputs :
On entend ici le service d’appui aux autres services (activités
scientifiques, techniques et génératrices de revenus) et les rapports périodiques à
la Tutelle et aux partenaires financiers.
8.
Une Culture propre : La Gestion Financière est prestataire de service aux autres
sous-systèmes des INRAs. C’est cette perception qui rend toujours prioritaire la
satisfaction des attentes des autres sous-systèmes ou clients, dans le respect des
principes comptables généralement acceptés.
L’animation de la mission qui découle de cette vision exige de I’ISRA le
développement d’un esprit d’équipe, au sein de sa fonction financière, orienté vers
la satisfaction des clients de cette fonction financière.
Ainsi le niveau de
satisfaction de ces clients devra constituer la base de toute évaluation des
performances de l’équipe de gestion financière.
Le modèle de gestion financière présenté ci-dessus pourra être évalué à travers sa capacité
à répondre aux questions suivantes :
1 .
Permet-il d’identifier clairement le responsable du système (coordination)?
2 *
Est-il efficace, transparent et interactif?
3 .
Dispose-t-il d’éléments du contrôle? et
4 .
Est-il un outil d’information?
1.4 - Le Cas de I’ISRA : Les étapes du processus de la Gestion Financière de
I’ISRA
La référence au modèle ci-dessus avec ces forces et faiblesses et l’exploitation du
“Discussion Paper No 94-l 3” de juin 1994 de I’ISNAR a beaucoup facilité la prise
en compte des caractéristiques structurelles et conjoncturelles propres à I’ISRA
4
-
-
dans l’élaboration du schéma proposé ci-après.
Ce dernier pourrait être articulé
autour des sept étapes suivantes :
-
1.4.1 -
La coordination des activités de gestion financière
Un groupe de travail restreint, dirigé par le coordinateur de la fonction financière,
-
s’avère indispensable pour étudier l’approche, les méthodologies, la collecte et
l’analyse des données, et le suivi de tout l’effort d’amélioration de la gestion
financière.
-
Ce groupe devrait bénéficier de prise de contacts, d’échange d’expériences, de
formation et d’appui technique afin de comparer les pratiques en cours avec des
modèles de succès reconnus.
1.4.2 -
Définition des besoins en ressources financières
“La planification financière est une analyse des programmes de recherche et de
leurs besoins en ressources financières dans un con texte de disponibilité des
fonds. ” (Re tzla ff 1992).
La planification financière est liée à la planification stratégique; elle permet
d’évaluer les besoins financiers (y compris la viabilité financière de I’ISRA) et la
probabilité de disponibilité des fonds.
L’expression des besoins financiers provient de plusieurs niveaux à l’intérieur de
l’institut.
C’est ainsi qu’on peut proposer la répartition suivante de cette
-
responsabilité pour l’expression des besoins :
1 .
La coordination de la planification financière est du ressort du premier
responsable financier;
2 .
Les coûts directs et variables de la recherche sont sous la responsabilité des
responsables directs de la recherche;
-
3 .
Les coûts indirects et fixes relèvent des responsables des services et locaux
(stations, laboratoires) ou des responsables de la recherche compétents;
4 .
Les besoins de la viabilité financière restent avec le deuxième responsable
financier ou le responsable du budget; et
5 .
Les frais généraux d’administration restent avec le premier responsable
administratif.
1.4.3 -
Planifier et exécuter les stratégies pour obtenir les ressources
financières
-
Les stratégies pour obtenir les ressources financières sont des idées ou concepts
-
spécifiques à ISRA et son environnement pour obtenir et gérer les ressources
financières nécessaires à la réalisation de ses objectifs. Ces stratégies doivent être
partie intégrante du Plan Stratégique de l’Institut.
L’ISRA pourrait associer
davantage ses partenaires financiers dans la création d’un fonds de la recherche
ou d’autres mécanismes de financement.
-
5
Les Partenaires Financiers de la Recherche de I’ISRA sont I’Etat, les bailleurs, les
organisations internationales, les associations des paysans, autres associations
agricoles et d’affaires.
II s’agit d’identifier les sources de fonds; de planifier et d’exécuter les stratégies
pour obtenir les fonds.
Les partenaires financiers de la recherche de I’ISRA, ont de plus en plus tendance
à s’assurer que leurs fonds sont et seront bien exploités. Pour satisfaire cette
attente des partenaires, I’ISRA devra tenir compte des éléments suivants :
1 .
La qualité de la méthodologie de la gestion financière. ‘Les systèmes de /a
camp tabilité et du contrôle sont des symboles qui caractérisent
l’organisation à laquelle ils appartiennent. ” (Markus and Pfeffer 1983);
2 .
La qualité des propositions de financement ou des projets;
3 .
La génération de recettes propres;
4 .
La couverture des coûts indirects (budgétisation, établissement des
mémoires, et remboursement).
Par exemple, dans le réseau du CGIAR
(ICRAF, ICRISAT, etc.) un taux journalier des chercheurs qui inclut les frais
de structure est appliqué aux conventions (1993). En outre, on peut
considérer que si 75% d’une rubrique peuvent être imputés aux coûts
directs, cette rubrique ne devrait pas être inclue dans les frais généraux.
1.4.4 -
Allocation des ressources financières
La budgétisation “est la traduction des plans opérationnels en termes financiers de
telle sorte que les ressources financières limitées puissent être allouées dans la
manière la plus efficace pour l’exécution des activités prévues dans le plan “.
(Nickel 1989).
L e b u d g e t p e u t ê t r e u n
instrument efficace pour la coordination et la
communication des plans, ainsi qu’un outil pour la motivation et l’évaluation de la
performance. Le suivi régulier des budgets permet une comparaison des résultats
obtenus avec les objectifs planifiés.
Le système de budgétisation devra être motivé par les résultats, participatif,
décentralisé et orienté sur les réalisations.
Le budget des opérations peut être présenté de plusieurs manières :
1 .
Le budget par programme de recherche (opération, action) et d’autres
activités de [‘Institut.
“La budgétisation par programme demande
l’élaboration d’un budget pour chaque domaine de la recherche et la
ventilation des toutes les charges récurrentes à ces activités ”
(GJsbers
1991).
Un centre de responsabilité est une cellule administrative créée par
la direction, sur la base d’un budget particulier et un partage approprié des
responsabilités, pour un meilleur contrôle des activités de l’Institut;
2 .
Le budget par responsable d’activité montre les charges variables et fixe
6
-
sous sa responsabilité;
3 *
Le budget d’approvisionnement pour la centralisation des achats;
4 .
Le budget des effectifs avec la masse salariale, charges sociales, le
-
programme de formation, etc.. .;
5 .
Le budget de la trésorerie constitué par les recettes et les dépenses par
périodes;
-
6 .
Le budget des investissements;
7 .
Les fonds de financement;
8 .
Les fonds de structure (conditionnélnon-conditionné);
-
9 *
Les fonds de structure conditionnés - projets à l’appui de la structure et
1 0 .
Les subventions complémentaires - projets de la recherche.
-
La préparation du budget peut être participative, et une commission budgétaire
coordonnée par le Contrôleur de Gestion surveille la préparation du budget. Cette
commission doit :
1 .
établir le programme de la budgétisation (les frais, les responsables);
2 .
coordonner les budgets séparés de tous les centres de responsabilité;
3 .
résoudre des difficultés;
4 .
soumettre des budgets à la DG et/ou au CA;
-
5 .
identifier les centres de responsabilité et les lister;
6 .
identifier les responsables pour chaque centre et
7 .
identifier les coûts qui seront budgétisés pour chaque centre.
-
La Direction Générale devrait considérer les questions de souplesse et de prudence
dans la gestion de son budget.
La commission budgétaire peut, par exemple,
-
autoriser une réserve pour les imprévus pour participer à la viabilité financière, et
tolérer une variation entre les rubriques tout en maintenant le même total du
budget.
1.4.5 -
Utilisation des ressources financières budgétisées
-
Les INRAs ont, dans le passé, privilégié les contrôles a priori pour l’utilisation des
ressources financières. Ceci rendait difficile le vol, mais également surchargeait le
système de gestion.
Ce genre de contrôles favorise le développement d’une
culture bureaucratique dans laquelle les chercheurs ne percoivent pas la gestion
financière comme un appui à la recherche.
Par contre, un système de contrôle a posteriori rendrait possible aussi bien le
contrôle de l’utilisation des ressources que la flexibilité du système de gestion. En
outre, cette nouvelle optique établirait un lien direct entre l’exploitation des fonds
-
d’une part et les plans, objectifs et stratégies d’autre part. En d’autres termes les
objectifs d’appui visés par la gestion financière doivent être en adéquation avec
ceux de l’Institut. Une compréhension partagée de cette optique de gestion par
tous les acteurs (les responsables de la recherche, les chercheurs, les
administrateurs, et les responsables financiers), est nécessaire pour assurer une
bonne exploitation des ressources financières.
-
7
Dans un tel cadre, la mobilisation et l’utilisation des fonds sont facilitées, les
procédures simplifiées.
Les obstacles bureaucratiques étant minimisés et les
ressources humaines encouragées à agir, les responsabilités sont alors mieux
assumées. Ainsi, celui qui a la responsabilité pour les actions a aussi le devoir de
les réaliser avec l’appui de la gestion financière.
L’analyse mensuelle de la situation budgétaire et des opérations par le Contrôle de
Gestion fournirait beaucoup d’informations pour faciliter le suivi de l’utilisation des
fonds.
Le fait d’avoir des procédures écrites aident les utilisateurs à apprendre bien et vite.
Ceci permet de pérenniser les systèmes et procédures. Chaque service concerné
a alors la responsabilité de ses propres procédures pour ce qui concerne leur
conception, leur rédaction, leur souplesse et la mise à jour de la documentation
ainsi que la formation des utilisateurs. La responsabilité pour la coordination et la
communication administratives de ces procédures doit être clairement affectée.
L’Auditeur Interne vérifie I’efficience et l’efficacité des politiques, des systèmes et
des procédures. II assure la coordination, la communication administratives et la
mise à jour des procédures. Ses attributions doivent donc inclure :
1 .
vérifier que les directions et services respectent les procédures et contrôles
établis;
2 .
proposer rapidement aux responsables concernés des actions correctives aux
faiblesses constatées et
3 .
suggérer les modalités pour améliorer les procédures et contrôles défaillants.
1.4.6 -
La responsabilité fiduciaire
“Présen ter des rapports qui sont exigés par ceux qui ont le droit de /es demander
est une obligation de la Direction Générale ” (ISNAR 1992).
“Ceci rend visible les
politiques et procédures d’Opéra tion appliquéespar les responsables ” (McCandless
1993).
La comptabilité financière produit l’information (le bilan, l’état des résultats
d’exploitation, l’état des sources et utilisations des fonds) destinée aux partenaires
extérieurs. Elle est soumise à la réglementation en vigueur.
La Gestion Financière est basée sur les principes du Plan Comptable Sénégalais.
L’ISRA pourrait certainement exploiter le PCS pour mettre en place une
comptabilité par fonds. Celle-ci permettrait la présentation des états financiers aux
partenaires financiers pour leurs différentes conventions.
Alors que la comptabilité de gestion est destiné à une utilisation interne (coûts,
budget, programmes).
Le système comptable pourrait être concu pour que les besoins en information
puissent être satisfaits par la comptabilité financière en même temps que la
8
comptabilité de gestion.
1.4.7 -
Contrôler l’exploitation des fonds alloués
“Le contrôle interne par la Direction Générale est un processus participatif dans
lequel les responsables s’assurent que les ressources (y compris les ressources
financières) sont obtenues, sauvegardées, et utilisées avec efficacité et e fficience
dans l’accomplissement des objet tifs institutionnels. ” (Anthon y 19 74).
-
“Le contrôle interne est l’ensemble des systèmes et procédures mis en place par
la Direction Générale pour s’assurer une bonne et efficace gestion de l’institut, la
sauvegarde de ses actifs,
la fiabilité de son système comptable et la
-
communication de l’information financière ci temps. ” (Sylvain 19921
Des systèmes de contrôle sont nombreux et certains entre eux peuvent être
-
identifiés comme suit :
1 .
La surveillance directe des responsables;
-
2 .
Le pointage du temps de présence;
3 .
L’évaluation de performance du personnel;
-
4 .
Le suivi et l’évaluation des programmes;
5 .
L’exploitation des enquêtes;
6 .
Les groupes de travail pour renforcer la qualité des activités (quality circles);
7 .
Le système d’information de la gestion (Management Information System);
etc.. . .
Les contrôles peuvent être centrés sur différents niveaux du processus de gestion.
Ils peuvent être menés avant, pendant ou après une action. II y a des forces et des
faiblesses liées à chaque type de contrôle. Pour être efficace, la mise en oeuvre de
-
ces types de contrôles doit être équilibrée.
Pour rendre le contrôle efficace, on procède à la séparation des fonctions
-
incompatibles (l’autorisation, l’enregistrement, le décaissement).
Dans cette
perception de séparation, il faut veiller à ce que les périodes de congé annuel soient
respectées.
On a noté ci-dessus que chaque service concerné a la responsabilité de ses propres
procédures pour ce qui concerne leur conception, leur rédaction, leur souplesse et
la mise à jour de la documentation ainsi que la formation des utilisateurs. La
responsabilité pour la coordination et la communication administratives de ces
procédures devrait être clairement confiée à I’Auditeur I n t e r n e q u i v é r i f i e
-
I’efficience et l’efficacité des politiques, des systèmes et des procédures mis en
place par les responsables.
On peut distinguer deux types de contrôle selon que le contrôle concerne tout
l’Institut ou qu’il est localisé dans un service donné.
Le contrôle d’ordre général qui intéresse toute l’organisation aura pour objectif
9
d’éviter la mauvaise gestion (l’engagement des dépenses, comparaison entre les
réalisations et le budget, l’analyse des activités, etc...).
Les outils qui sont
généralement mis en oeuvre pour réaliser ce genre de contrôle sont les audits
internes et externes, les analyses financières, les études d’impact et le plan de suivi
et évaluation.
Le contrôle localisé dans un service donné aura pour objectif d’éviter les erreurs et
dissimulations commises pendant le déroulement des opérations. Les outils qui
sont généralement mis en oeuvre pour réaliser ce genre de contrôle opérationnel
sont l’inventaire contradictoire des matières et des caisses, le rapprochement des
comptes, le contrôle réciproque des tâches, etc....
Tous ces contrôles ne peuvent être efficaces et pérennisés que s’ils sont implantés
dans un environnement propice à la transparence. Dans un tel contexte, les
objectifs d’appui visés par la gestion financière sont mis en adéquation avec ceux
de l’Institut.
Le Contrôleur Financier (financial controller) ou Directeur Financier et Comptable
dans un Institut de Recherche Agricole devrait avoir la charge de la conception et
la gestion des systèmes pour collecter et communiquer l’information sur la gestion
financière. Ainsi il gère les systèmes financiers au jour le jour, fait l’analyse des
chiffres,
p r é s e n t e l e u r s i g n i f i c a t i o n à l a d i r e c t i o n g é n é r a l e , e t f a i t d e s
recommandations. II contrôle l’intégrité du système comptable. Dans certains cas
d’organisation le rôle d’appui à la prise de décisions (gestion des tableaux de bord)
est confié au Contrôle de Gestion qui est généralement rattaché à la Direction
Générale.
Le Contrôleur Financier est aussi le responsable pour la conception des systèmes
et procédures pour la sauvegarde des actifs contre le vol et la fraude.
Le Contrôleur Financier n’est pas responsable des résultats techniques de la
recherche. La responsabilité pour la gestion de la recherche et des structures reste
avec des responsables de la recherche, des chercheurs et des gestionnaires.
II -
LA STRATÉGIE POUR LA FONCTION FINANCIERE DE L’ISRA
2.1 - Le Contexte
L’importance de la Gestion Financière comme fonction d’appui aux activités de
recherche est devenue vitale dans les institutions comme I’ISRA qui ont une
activité aussi particulière que la recherche et qui évoluent dans un environnement
de raréfication des ressources financières extérieures pour financer leur activité.
Dans ce contexte particulier, il s’avère que la mise en place et l’exploitation d’un
système efficace de Gestion Financière peut être un moyen important pour attirer
et conserver la confiance des diverses sources de financement. En effet, les
agences de financement de la recherche et I’Etat considèrent de plus en plus
l’existence d’un système de Gestion Financière performant comme une preuve en-
soi de bonne santé d’une organisation qui est alors supposée plus apte à réussir sa
10
mission.
C’est pour satisfaire cette attente qui s’inscrit dans l’objectif général de
renforcement institutionnel de I’ISRA, que l’Institut a engagé depuis quelques
années, en collaboration avec ses partenaires nationaux et internationaux, un
processus d’amélioration de son système de Gestion Financière.
Ainsi, c’est le processus de Planification Stratégique que la Direction de I’ISRA a
choisie comme outil privilégié pour s’assurer la pérennité de l’efficacité de
fonctionnement institutionnel qui est recherchée.
Le processus de la Planification Stratégique aura été adaptée aux spécificités d’un
institut national de recherches agricoles qui est en phase de réorganisation.
II faut noter que le processus de planification stratégique engagé par l’Institut a
connu une longueur exceptionnelle et la mise en oeuvre d’une série de mesures qui
concernent parfois une partie de l’organisation. En effet, l’identification des
problèmes centraux de l’environnement interne et externe, la reformulation des
missions, le développement des stratégies se sont étalés sur plusieurs années avec
plusieurs acteurs et de manière discontinue.
II s’agit de la réorganiser la Fonction Financiére et de la restructurer pour la rendre
apte à répondre aux exigences particulières de la recherche et à vaincre les craintes
et appréhensions de I’Etat et des partenaires qui acceptent encore de financer la
recherche.
Pour le cas spécifique de la Fonction Financière, I’ISRA s’est appuyé et continue
d’exploiter une mission d’assistance technique qui en est à sa deuxième phase,
pour développer et mettre en oeuvre un système de gestion financière viable.
La première phase de cette assistance financière a procédé à un diagnostic en
complément des constats de missions d’évaluation, de revue et d’audit, et a
proposé une nouvelle configuration administrative, financière et comptable de
l’Institut. la deuxième phase aurait dû consister à mettre en place la nouvelle
organisation après le test et la validation des recommandations.
2.2 - Le Diagnostic du Système de Gestion Financière de I’ISRA
En tenant compte des spécificités de l’activité de I’ISRA, des résultats de différents
diagnostics et évaluations de l’Institut, de l’expérience d’organisations similaires
telle que décrite dans la première partie de ce document, il a été retracé ici de
manière séquentielle, et commenté les éléments de planification de la fonction qui
ont été identifiés.
Ces éléments sont placés dans une proposition de modèle de succès reconnu pour
des institutions évoluant dans des environnements similaires à celui de I’ISRA.
11
2.2.1 -
Les critères d’appréciation des points forts de la Fonction Financière
de I’ISRA
L’efficacité du système de Gestion Financière de I’ISRA serait évalué à travers des
critères susceptibles de mesurer l’atteinte des sous-objectifs ci-dessous qui sont
reconnus pertinents pour la réussite d’un système de gestion financière d’un INRA
1 .
Coordonner les activités de gestion financière;
2 .
Identifier clairement les besoins en ressources financières;
3 .
Planifier et exécuter les stratégies pour obtenir ces ressources financières;
4 .
Allouer de manière adéquate les fonds recus;
5 .
Utiliser les fonds alloués d’une manière efficace pour l’exécution des
programmes ;
6 .
Contrôler judicieusement l’exploitation des fonds; et
7 .
Présenter les rapports à temps opportun à la tutelle et aux partenaires
financiers qui ont un droit de regard sur la gestion des ressources.
2.2.2 -
Les points faibles de la Fonction Financière de I’ISRA
En conséquence de ce qui précède, les principaux problèmes qui sont généralement
à l’origine d’échec ou de dysfonctionnement de la Gestion Financière d’un INRA
sont :
1 .
Un niveau insuffisant des fonds;
2 .
Une instabilité du financement de la recherche;
3 .
Une mauvaise maîtrise de la mobilisation des fonds;
4 .
Une gestion non transparente des fonds de bailleurs;
5 .
Un système d’enregistrement comptable pas fiable;
6 .
Un système de la Gestion Financière morcelé;
7 .
Un faible niveau de formation du personnel chargé de la Gestion Financière;
8 .
Un faible niveau de formation des responsables de la recherche en matière
de gestion y compris la gestion financière;
9 .
Une faible coordination entre les composantes institutionnelles chargées de
la Gestion Financière;
1 0 .
Une absence de prioritisation des activités de la Gestion Financière;
11 .
Une faible responsabilisation et un manque de transparence pour la
comptabilisation et le système de la communication de l’information;
12.
Une politique individuelle et mal coordonnée des bailleurs et agences de
crédit concernant l’appui à la Gestion Financière.
Au niveau de I’ISRA, ces points faibles, même s’ils n’ont pas tous été l’objet d’une
évaluation spécifique, se manifestent à des degrés divers.
La suite de la réflexion sur la planification devrait aider à approfondir l’analyse de
ces points faibles et proposer des mesures correctives adaptées dans les plans de
travail.
12
2 2 . 3 -
Les opportunités qui s’offrent à la Fonction Financière de I’ISRA
Au cours du long processus qui a permis à l’Institut de disposer d’informations sur
-
son environnement interne et externe (Comités Scientifiques e t Techniques,
évaluation de programmes, revues à mi-parcours, conception de nouvelles
conventions, restructuration, etc.. .), des opportunités ont été identifiées et/ou
-
saisies.
A côté des opportunités générales qui intéressent tout l’Institut, on peut distinguer
celles qui sont spécifiquement rattachables au sous-système financier. II s’agit des
ressources et des occasions qui peuvent être mises à profit pour répondre
positivement aux critères de points forts et pour vaincre ou atténuer les causes de
-
dysfonctionnement. On pourrait citer :
1 .
L’existence de multiples conventions de financement (plus de cent) dont
-
deux grandes (NRBAR, PRA Il) qui ont parmi leurs objectifs le renforcement
institutionnel de I’ISRA y compris dans un volet de Gestion Financière;
-
2 .
Les ressources financières, d’assistance technique et de formation mises à
la disposition de I’ISRA par ces conventions pour appuyer la Fonction
Financière;
-
3 .
L’élaboration en cours d’un Plan Stratégique général pour I’ISRA;
4 .
Les responsables de la Gestion Financière ont le profil de base requis;
5 .
La disponibilité déclarée de certains partenaires à confier à I’ISRA
-
d’importants fonds que ce dernier gérerait directement dans un système de
gestion accepté au préalable;
6 .
La disponibilité d’une assistance technique pour aider l’Institut à concevoir
-
et mettre en place un système de gestion Financière accepté par les
partenaires;
7 .
L’existence d’une logistique (réseau informatique), des procédures et une
-
compétence en gestion financière et comptable aux niveaux décentralisés;
et
8 .
L’existence d’un programme de réhabilitation des stations de recherche.
-
2.2.4 -
Les menaces qui pèsent sur la Fonction Financière de I’ISRA
-
Les menaces sont examinées dans le processus de planification comme les
situations, les événements qui pourraient conforter les points faibles et empêcher
la satisfaction des critères de points forts.
-
L’atelier sur la conception du Cadre Logique a identifié les deux principales
-
menaces suivantes :
1 .
L’incapacité du système de gestion financière à assurer la viabilité et la
-
liquidité financières correctes des stations de recherche et des activités;
2 .
Le rejet ou la non reconnaissance par les partenaires du système de gestion
financière de I’ISRA.
-
En effet, si ces deux menaces devaient se réaliser, leurs conséquences mettraient
-
13
en péril l’utilité et la survie de l’Institut par la faute de son sous-système financier.
C’est ainsi que ces menaces ont été reformulées dans les orientations stratégiques
de la fonction.
2.2.5 -
Conclusion sur le diagnostic de la Fonction Financière de I’ISRA
Le rejet ou la non reconnaissance par les partenaires du système de gestion
financière de I’ISRA peut être considérée comme étant une menace à court terme.
En effet, la deuxième phase de l’assistance technique dans le domaine de la
réorganisation financière arrive à expiration en mi-l 995 et il est souhaitable que les
évaluations du système par les partenaires puissent avoir lieu au plus tard à la fin
du semestre suivant, après une période d’essai jugée suffisante.
Une évaluation positive supposera que le système et l’organisation retenus, testés,
validés et mis en oeuvre répondent bien aux principaux points d’évaluation retenus
durant l’atelier, c’est-à-dire assurent au mieux le financement des opérations de
recherches avec efficacité et transparence.
Une telle situation permettrait par exemple à I’USAID de pouvoir mettre à la
disposition de I’ISRA des fonds que ce dernier gérerait dans ce nouveau système
qui satisfait aux sécurités attendues. Cette sanction serait alors une garantie pour
tous les autres partenaires et surtout elle refléterait l’appui efficace que la Gestion
Financière apporte désormais aux activités de la recherche.
Les principaux points d’évaluation sur lesquels les capacités du système financier
de I’ISRA seront jugées et qui ont été décelés pendant l’atelier sur le Cadre Logique
sont d’ordre interne et externe :
1 .
Administrer un système d’approvisionnement transparent (appel d’offre,
dépouillement, etc...)
2 .
Administrer des contrats (élaboration de Termes de Références, sélection,
conception de contrats, suivi de l’exécution, etc...);
3 .
Gérer la facturation et les paiements de sous-contractants de l’Institut;
4 .
Gérer le programme de vérification des systèmes de gestion financière des
sous-contractants de l’Institut;
5 .
Avoir un cadre institutionnel pertinent;
6 .
Avoir des procédures de fonctionnement et un système de contrôle interne;
7 .
Avoir un système comptable pertinent pour gérer et suivre des fonds recus.
Une tâche prioritaire qui se dégage pour l’équipe de gestion financière est de
transformer ces attentes en sous-objectifs hiérarchisés, les classer par priorité et
identifier des indicateurs à long et à court termes pour suivre les réalisations vers
l’atteinte de ces sous-objectifs d’ici la fin de la deuxième phase pour la
réorganisation financière.
Au court du test et de la validation du système et de l’organisation proposés par
l’assistance technique pour la réorganisation financière, ces indicateurs devront
14
-
alimenter une grille interne à I’ISRA qui servira à l’évaluation des performances et
de la structuration.
-
La structure organisationnelle de la fonction n’a été abordée dans ce rapport que
dans ses points faibles actuels relatifs à la coordination entre les différentes
composantes institutionnelles chargées de la Gestion Financière.
-
Le Cadre Logique a été choisi comme outil de planification pour aider dans cet
exercice, et la synthèse de la réflexion engagée dans ce sens est consigné dans le
-
draft de Cadre Logique joint. La finalisation de ce dernier et des autres supports qui
l’accompagnent (plans de travail, organigramme, outils de suivi, etc.. .), doit figurer
dans les premières activités de l’équipe financière dès après l’examen et l’adoption
-
des recommandations de fond sur le système de gestion financière.
2.3 - La Gestion Financière dans le Système de I’ISRA
-
2.3.1 -
La mission de la Fonction Financière dans I’ISRA
La mission de I’ISRA peut être formulée de la manière suivante : “Entreprendre des
activités de recherches pour générer des connaissances et des technologies
adaptées pour le développement des productions agricoles.” Une mission qui, si
elle est réussie participe à l’amélioration du niveau de vie des populations
sénégalaises à travers l’accroissement durable des productions du secteur rural.
-
II apparaît clairement que I’ISRA est placé dans une filière dont l’importance
stratégique pour le développement économique et social est de premier ordre.
Ainsi, les nouvelles exigences de performances provenant de la tutelle et des
bailleurs de fonds assistant le Sénégal dans cette filière, sont à la mesure des
espoirs portés sur cette filière.
Or, la chaîne des activités de I’ISRA est très longue et, couvre l’identification, le
développement et la diffusion des technologies améliorées auprès des producteurs
et des décideurs. Cette spécificité a entraîné un grand nombre d’acteurs et un
mode de financement particulièrement exigeant en termes de mobilisation, de suivi
et de contrôle.
La Fonction Financière, à côté de l’administration, des activités de la recherche
agricole et de la valorisation, vient en appui pour mobiliser, conserver et allouer les
ressources financières, suivre leur consommation par l’enregistrement, le contrôle
et le reportage. II constitue un sous-système critique de l’Institut.
-
Et, le désengagement de I’Etat et la raréfication des ressources extérieures
confèrent à ce sous-système d’appui le statut bien mérité de “Nerf de la guerre”
pour I’ISRA.
En tenant compte des résultats du diagnostic de l’environnement interne et externe
de l’Institut et des objectifs stratégiques qui sont alors fixés à ce dernier, l’atelier
de conception du draft de Cadre Logique pour la fonction financière a proposé la
-
15
mission suivante pour le sous-système financier : “Le but de la fonction financière
est de supporter les activités de la recherche agricole par la mise en place d’un
politique financière et d’un système de gestion financière adaptées.”
2.3.2 -
Les objectifs stratégiques
Les objectifs stratégiques ou les résultats qui doivent être atteints pour que la
Fonction Financière puisse réaliser sa mission qui est primordiale dans celle de
I’ISRA, ont été identifiés par l’atelier sur le Cadre Logique.
Les objectifs spécifiques identifiés pour le sous-système financier de I’ISRA sont
suivants :
1 .
Coordonner les activités de gestion financières. Elles sont dispersées
horizontalement et verticalement dans l’Institut (Secrétariat Général, Agent
Comptable Particulier, Audit Interne et Contrôle de Gestion, Direction de
Recherche, Station, Programmes, Projet de Recherche).
2 .
Planifier à Long et Moyen Termes des ressources financières (identification
des besoins et acquisition des ressources financières) nécessaires aux
programmes de recherches retenus. II s’agit d’identifier les besoins de
financement selon le Plan Stratégique de I’ISRA, et les possibilités de
financement (internes et externes, nationales et internationales). Ensuite, de
développer les stratégies et des propositions pour les obtenir.
3 .
Allouer les crédits aux budgets des projets et programmes prioritaires
retenus, et des structures. II s’agit de mettre en place un système de
budgétisation performant, participatif et orienté vers les résultats (budgets
pluriannuels,
c o û t s d e structuresicoûts
variables
par
centre,
responsabilisation, etc...). La budgétisation “est la traduction des plans
opérationnels en termes financiers afin que les ressources FINANCIERES
limitées puissent être attouées d’une manière efficace à l’exécution des
activités prévues dans les plans. ” (Nickel 19891. Les frais généraux par
centre et les charges de structures doivent faire l’objet d’une attention
particulière.
4 .
Assurer l’utilisation transparente et efficace des ressources. Le système de
répartition des responsabilités dans la gestion doit être orienté vers une
mobilisation et une réalimentation rapide des fonds là où sont réalisées les
activités de recherche.
5 .
Assurer l’enregistrement et la conservation des informations financières
selon la réglementation avec le respect des règles de sécurité établies par la
Direction.
6 .
Assurer le traitement et la communication des informations financières. Un
des principaux points critiques est ici la production des rapports dans les
délais et dans les formes attendues.
7 .
Assurer un contrôle adapté des opérations et des systèmes. II s’agit du
contrôle dans le sens de “maîtrise” qui est intégré dans tout le processus du
financement de la recherche quels que soient les structures qui s’en
chargent. Un système de Contrôle Interne est nécessaire pour s’assurer de
la protection et de la sauvegarde du patrimoine de l’Institut et de
16
l’application des procédures retenues par la Direction Générale. Le suivi
budgétaire et le suivi des engagements seront également des outils
indispensables.
Pour chacun de ces objectifs un certain nombre d’activités ont été sélectionnées
pour permettre sa réalisation et des indicateurs ont été identifiés pour permettre de
_
suivre, dans le temps, le niveau d’atteinte des objectifs et de réalisation des
activités.
-
III -
CONCLUSION
L’existence d’un bon système de gestion financière dans un INRA s’est révélée être
-
un moyen important pour renforcer la confiance des partenaires financiers de la
recherche. En effet, ces derniers considérant un tel système comme un indicateur
pertinent de la gestion générale de l’Institut.
Ainsi, I’ISRA devrait concevoir son
-
plan à long terme pour améliorer son système de gestion financière : développer
les stratégies, et fixer les buts et objectifs pour la gestion financière.
Ce document est articulé autour de trois axes :
la présentation des principales caractéristiques d’un modèle de système de
gestion financière pour un Institut National de Recherches Agricoles (INRA);
l’expression de ce modèle dans le cas de I’ISRA; et
t’examen de la stratégie de la fonction financière de I’ISRA à travers ce
modèle.
En annexe sont présentés :
le Cadre Logique de la fonction financière de I’ISRA;
le Plan d’Action 1995 de la fonction financière de I’ISRA; et
un note technique de l’élaboration du cadre logique.
-
-
17
-
CADRE LOGIQUE
Mai, 1995
ORGANISATION
.
FONCTION FINANCIERE DE
L’ISRA
C O N D I T I O N S C R I T I Q U E S
RÉSUMÉ NARRATIF
Indicateurs Objectivement
M O Y E N S D E
VÉRIFIC.
-l-
-2-
Vérifiables
-4-
-3-
Sources d’info.
Moyens utiiis6s.
Finalité/ Raison d’être à LT
Finalité
1 - augmentation du nombre de
Rapports d’activités
La mission de la recherche agricole de
technologies valorisées et
Rapports d’études
I’ISRA :
adoptées
d’évaluation.
Entreprendre des activités de recher-
2 - Augmentation de la demande des
ches pour générer des connaissances
résultats de la recherche
et des technologies adaptées pour le
(technologies).
développement des productions agrico-
les.
ButlFinalitt5
But: Raison d’&tre B CMT
But
Le but de la fonction financière est
Le système financier et comptable
Acceptation des
Réception de la
d’appuyer les activités de la recherche
de I’ISRA est accepte par ses
financements des
lettre.
agricole par la mise en place d’une
partenaires.
projets par les
politique financiére et d’un système de
partenaires
gestion financière adaptés.
1
ANNEXE A :
CONDITIONS CRITIQUES
RÉSUMÉ NARRATIF
Indicateurs Objectivement
M O Y E N S D E
VÉRIFIC.
-l-
-2-
Vérifiables
-4-
-3-
Sources d’info.
Moyens utilisés,
RésultatslBut
Résultats 3.1 (résultats à produire)
Résultats 1qtté.l qlté / échéances)
En attendant l’approbation de
Les activités de gestion des ressources
La création de la Direction Financière
Note de service de la
l’organigramme proposé, la
financières sont coordonnées.
et Comptable intkgrant l’ensemble
DG
Direction Générale autorise la
des activités de gestion financière et
Projet de loi et
mis en oeuvre du système de
comptable (comptabilité
génerale,
décret
gestion financière
analytique, matière et budgétaire)
RésultatsiBut
Résultats 3.2 (résultats à produire)
Résultats (qtté./ qlt8 / échéances)
L’élaboration du plan stratégi-
La planification et la mobilisation à
Les
outils
s t r a t é g i q u e s d e
Le plan de finance-
que scientifique
court,
m o y e n e t l o n g e t e r m e d e s
planification et de mobilisation de
ment et le plan de la
ressources financières sont réalisées
financement sont conçus et adoptés
stratégie de
financement
RésultatslBut
RBsultats 3.3 (résultats à produire)
Résultats (qtt6./ qlté / Echéances)
L’élaboration du plan scientifique
L’AIlocation des crédits aux budgets
L e b u d g e t a n n u e l
(consolidé,
Approbation du
a n n u e l
des projets, programmes et structures
trésorerie,
investissement)
est
C o n s e i l
est fait
a p p r o u v é
par
l e C o n s e i l
d’administration sur
d’administration et diffusé à temps
le budaet annuel
RésultatslBut
Résultats 3.4 (résultats à produire)
Résultats (qtté.1 qlté I échéances)
Le cabinet Ernst & Young com-
L’utilisation transparente et efficace
Les besoins des Centres et stations
Analyse de la
plète les produits attendu
des ressources financières est assuré
en liquidité sont satisfaits en temps
l i q u i d i t é
v o u l u
RésultatslBut
Résultats 3.5 (résultats à produire)
Résultats (qtté.1 qlté / échéances)
Le cabinet Ernst & Young com
L’enregistremertt et la conservation
Une comptabilité par fonds spécifiant
Etats financiers par
plète les produits attendu
des Informations fmancières est assuré
la provenances et l’utilisation des
fonds
fonds est mise en place
2
ANNEXE A :
/
I
1
I
1
1
I
NIVEAUX
CONDITIONS CRITIQUES
RÉSUMÉ NARRATIF
Indicateurs Objectivement
M O Y E N S D E
VÉRIFIC.
D’OBJECTIFS
-l-
-2-
Vérifiables
-4-
-3-
Sources d’info.
Moyens utilishs.
RésultatslBut
Résultats 3.6 (résultats à produire)
Résultats (qtté./ qlté / Echéances)
Le cabinet Ernst & Young com-
Le traitement et la communication des
Les rapport répondant aux besoins
Rapports
pléte les produits attendu
informations financières sont assurés
des partenaires sont émis
Résultats/But
Résultats 3.7 (résultats à produire)
Résultats (qtté./ qlté / bchéances)
Le cabinet Ernst & Young com-
Un contrôle adaptée des opérations et
Comptes audités sans réserve
Rapport d’audit
plète les produits attendu
des systémes est assuré
4
ActivitéslRésultats
Activités/ Ressources: Résultats 3.1
Activités
Compléter le cadre logique, le plan
Constitution
d’un
c o m i t é d e
Le cadre logique
ACTIVITÉS
stratégique, le plan d’action 1995. et
planification, mars 1995
Le plan stratégique
identifier un responsable pour assurer
Séances de travail, 2eme trimestre
Le plan d’action
leur suivi.
1995.
1995
Le cadre logique, le plan stratégique,
Note de service de la
le plan d’action, juin 1995.
DG
ActivitéslRésultats
Activités/ Ressources: Résultats 3.2
Activités
L’élaboration du plan stratégique
Elaborer des stratégies d’acquisition
Un plan de recherche de financement
Un plan de recher-
scientifique
des ressources financières : plan de
à moyen terme - délai à déterminer.
che de financement
recherche de financements, rencontre
Réunions avec des bailleurs de
à moyen terme
avec des bailleurs, activités rémunéra-
fonds, délai a déterminer.
Un plan de finance-
trices.
Un plan de financement a moyen
ment à moyen terme
terme (opérations de recherche,
structures d’appui à la recherche,
activités de production) - délai à
déterminer.
ActivitéslRésultats
Activités/ Ressources: Résultats 3.3
Activités
L’élaboration du plan de travail
Renforcer la processus de l’élaboration
Le Comité de budget est crée et la
Le manuel de
annuel pour la recherche, Ies
du budget, Cri?er un outil de gestion
g e s t i o n d e s o n s e c r é t a r i a t e s t
procédures de
structures et la production
assumé par le Contraleur de gestion,
budgétisation
2eme trimestre 1995
Le budget annuel
3
ANNEXE A :
N I V E A U X
C O N D I T I O N S C R I T I Q U E S
RÉSUMÉ NARRATIF
Indicateurs Objectivement
M O Y E N S D E
VÉRIFIC.
D ’ O B J E C T I F S
-1-
-2-
Vérifiables
-4-
-3-
Sources d’info.
Moyens utilisbs.
ActivitéslRésultats
Activités/ Ressources: Résultats 3.4
Activités
La mise en oeuvre de la nou-
Mettre en oeuvre et valider des pro-
La validation des procédures, juin
Un rapport de valida-
velle structuration, I’incorpora-
cédures de gestion des ressources
1995.
t i o n
tion par le cabinet des observa-
financières (approvisionnement, ges-
Rapports d’activités trimestrielle, juin
Un note de service
tions a la suite des
tion des contrats et facturation de nos
1995
Rapports d’activités
recommandations
sous-contractants,
e n g a g e m e n t s e t
liquidité).
ActivitBslRésultats
Activités/ Ressources: Résultats 3.5
Activitbs
La mise en oeuvre de la nou-
Appliquer la théorie et des pratiques
E t a t s
f i n a n c i e r s
par
f o n d s
Etats financiers
velle structuration, I’incorpora-
d’une comptabilité par fonds spécifiant
trimestrielle, juin 1995
tion par le cabinet des observa-
l a p r o v e n a n c e s e t l ’ u t i l i s a t i o n d e s
tions a la suite des
fonds
recommandations
Activités/Résultats
Activités/ Ressources: Résultats 3.6
Activités
La mise en oeuvre de la nouvelle
Produire des rapports financiers et des
Rapports trimestrielle, juin 1995
Rapports
structuration, l’incorporation par
tableaux de bord
Tableaux de bord trimestrielle, juin
Tableaux de bord
le cabinet des observations a la
1995
suite des recommandations
ActivittWRésultats
Activités/ Ressources: Résultats 3.7
Activités
La mise en oeuvre de la nouvelle
Planifier et exécuter une programme de
Rapport d’audit externe, juin 1995.
Rapport d’audit
structuration, l’incorporation par
vérification interne et externe
Un note de service
le cabinet des observations a la
suite des recommandations
4
ANNEXE A :
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PROGRAMME DE GESTION FINANCIERE ET COMPTABLE
PLAN DE TRAVAIL 1995
II
BUT : Le but de la fonction financière est de
INDICATEUR : Le système financier et comptable de I’ISRA
supporter les activités de la recherche agricole
est accepté par ses partenaires
par la mise en place d’un politique financière et
d’un système de gestion financière adaptées.
RESULAT No 1 : Les activités de gestion des
INDICATEUR/RESULTAT
No 1 : La création de la Direction
ressources financières sont coordonnées
Financière et Comptable intégrant l’ensemble des activités de
gestion financière et comptable (comptabilité générale, analytique,
matière et budgétaire)
ACTIVITES
INDICATEUR/
PERSONNEL
CALENDRIER
COMMENTAIRES
ACTIVITES
RESPONSABLE
1. Centrer le Contrôle de gestion sur
Rapport d’analyse des résultats financiers CG
trimestrielle à partir
l’analyse des résultats financiers
et budgétaires
de 9195
et budgétaires et la coordination
de l’élaboration du budget pour le
Réunions du Comité de budget
CG, DS
à partir de mi-
comité de budget
février 1995
(Référence Plan d’Action pour la mise en
Note de service centrant le Contrôle de
DG
1 er trimestre 1995
oeuvre de recommandations de la revue à
gestion sur l’analyse des résultats
mi-parcours de I’ISRA : No 1)
financiers et budgétaires et la
coordination de l’élaboration du budget
pour le comité de budget
1
ANNEXE B :
RESULAT No 1 : Les activités de gestion des
INDICATEUlWRESULTAT
No 1 : La création de la Direction
ressources financiéres sont coordonnées
Financiére et Comptable intégrant l’ensemble des activitbs de
gestion financière et comptable (comptabilité générale, analytique,
matière et budgétaire)
ACTIVITES
INDICATEUR/
PERSONNEL
CALENDRIER
COMMENTAIRES
ACTIVITES
RESPONSABLE
2. Réorganiser la fonction financière
Identification des 11 responsables
D F C
1 er trimestre 1995
et comptable au niveau des
financiers pour tous les 11 centres et
centres et stations et assurer un
stations
responsable financier et
comptable nommé par le Directeur
Rédaction d’un note de service
D F C
1 er trimestre 1995
Général sur proposition du
responsable chargé des fonctions
fhancières
et comptables, CjUi Soit
PrOpoSition
drun organigramme
D F C
1 er trimestre 1995
rattaché directement aux
directeurs des centres et stations
(Référence Plan d’Action pour la mise en
Un responsable financier et comptable
D G
1 er semestre 1995
oeuvre de recommandations de la revue à
dans tous les 11 centres et stations
mi-parcours de I’ISRA : No 2)
(nommé par le Directeur Général sur
proposition du responsable chargé des
fonctions financières et comptables, qui
soit rattaché directement aux directeurs
des centres et stations) est nommé par
note service
2
ANNEXE B :
1
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RESULAT No 1 : Les activités de gestion des
INDICATEUWRESULTAT
No 1 : La création de la Direction
ressources financières sont coordonnées
Financière et Comptable intégrant l’ensemble des activités de
gestion financière et comptable (comptabilité générale, analytique,
matière et budgétaire)
ACTIVITES
INDICATEUR/
PERSONNEL
CALENDRIER
COMMENTAIRES
ACTIVITES
RESPONSABLE
3. Faire approuver les nominations
Rédaction d’une note de service
D F C
1 er trimestre 1995
des responsables de la Direction
Générale chargés des fonctions
financières et comptables,
administration et technique,
scientifique, contrôle de gestion et
audit interne par le Conseil
Les nominations des responsables de la
D G
1 er semestre 1995
d’administration
Direction Générale chargés des fonctions
financières et comptables, administration
(Référence Plan d’Action pour la mise en
et technique, scientifique, contrôle de
oeuvre de recommandations de la revue à
gestion et audit interne sont approuvées
mi-parcours de I’ISRA : No 3)
par le Conseil d’administration
$. Renforcer la supervision du
Presentation du plan d’action et des
D G
1 er semestre 1995
Conseil d’administration sur les
rapports de I’Auditeur interne
outils de contrôle
A chaque réunion le Conseil
Conseil
1 er semestre 1995
d’administration statue sur le plan
d’administration
d’action et les rapports du Auditeur
D G
interne
3
ANNEXE B :
RESULAT No 1 : Les activités de gestion des
INDICATEURIRESULTAT No 1 : La création de la Direction
ressources financières sont coordonnées
Financière et Comptable intégrant l’ensemble des activités de
gestion financière et comptable (comptabilité générale, analytique,
matière et budgétaire)
ACTIVITES
INDICATEUR/
PERSONNEL
CALENDRIER
COMMENTAIRES
ACTIVITES
RESPONSABLE
3. Finaliser et mettre en oeuvre le
Approbation du plan de création d’un
D G
1 er semestre 1995
stratégie pour la formation
programme de développement des
permanent des personnels
ressources humaines au sein du
administratifs, financiers et
personnel des services administratifs,
comptables, intégrant les besoins
financiers et comptables
des centres et stations
Evaluation des besoins en ressources
DAT(SG)/SARH
1 er semestre 1995
(Référence Plan d’Action pour la mise en
humaines et en formation à court et long
oeuvre de recommandations de la revue à
terme
mi-parcours de I’ISRA : No 4)
Elaboration du plan et du budget de la
DAT(SG)/SARH
1 er semestre 1995
formation 1995
Démarrage de la formation du personnel
DAT(SG)/SARH
ler semestre 1995
(Référence Plari d’Ar.tlc~rt pour la mise en
oeuvre de recommandations
de la revue à
m-parcours de I’ISRA : No 5)
Programme d’orientation pour les
DAT(SG)/SARH
1 er semestre 1995
nouveaux employés
4
ANNEXE B :
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RESULAT No 1 : Les activités de gestion des
INDICATEUR/RESULTAT
No 1 : La création de la Direction
ressources financières sont coordonnées
Financière et Comptable intégrant l’ensemble des activités de
gestion financière et comptable (comptabilité générale, analytique,
matière et budgétaire)
ACTIVITES
INDICATEUR/
PERSONNEL
CALENDRIER
COMMENTAIRES
ACTIVITES
RESPONSABLE
6. Actualiser, d’un manière
Le recensement de besoin est refait à
EY
Ier semestre 1995
participative, le processus
tous les niveaux
I
I
d’information des acteurs,
particulièrement sur les
Les résultats du recensement sont traités
EY, DFC
Ier semestre 1995
orientations et les options du
et restitués aux acteurs
système gestion financière
Les propositions des révisions sont faites
EY, DFC
1 er semestre 1995
(Référence Plan d’Action pour la mise en
Un processus d’auto-évaluation de
EY, DFC
ler semestre 1995
oeuvre de recommandations de la revue à
mi-parcours de I’ISRA : No 6)
l’adhésion des acteurs au systéme est
inclus dans le manuel de procédures
Un point relatif à l’évaluation de
DFC, Al
Ier semestre 1995
l’adhésion des acteurs au système est
inclus dans les TDR des revues et des
audits interne et externe
7. Elaborer les outils stratégiques
Le Comité de planification est créé
D F C
1 er semestre 1995
(cadre logique, plan stratégique,
plan d’action)
Le Comité de planification statue sur
D F C
chaque trimestre
l’avancement d’exécution du plan
d’action
Le Comité de planification soumet les
D F C
1 er semestre 1995
outils stratégiques à la Direction Générale
5
ANNEXE B :
RESULAT No 1 : Les activités de gestion des
INDICATEUR/RESULTAT
No 1 : La création de la Direction
ressources financières sont coordonnées
Financière et Comptable intégrant l’ensemble des activités de
gestion financière et comptable (comptabilité générale, analytique,
matière et budgétaire)
ACTIVITES
INDICATEUR/
PERSONNEL
CALENDRIER
COMMENTAIRES
ACTIVITES
RESPONSABLE
Approbation du cadre logique, plan
D G
Ier semestre 1995
stratégique et plan d’action par la
Direction Générale
RESULTAT No 2 : La planification et la mobilisation à court, moyen et
INDICATEUR/RESULTAT
No 2 : Les outils stratégiques de
long terme des ressources financières sont réalisées
plannificaiton et de mobilisation de financement sont conçus et
adoptés
ACTIVITES
INDICATEUR/
PERSONNEL
CALENDRIER
COMMENTAIRES
ACTIVITES
RESPONSABLE
1.
Mettre en oeuvre la plan de
Un nouveau calendrier de planification et
DS, CG
1 er trimestre 1995
financement a moyen terme
DG, DFC
3eme trimestre
1995
2.
Mettre en oeuvre la plan de la
Conception et mise à jour du fichier des
DFC, EY
1 er semestre 1995
stratéaie de financement
conventions
6
ANNEXE B :
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RESULTAT No 2 : La planification et la mobilisation à court, moyen et
INDICATEUIWRESULTAT
No 2 : Les outils stratégiques de
long terme des ressources financières sont réalisées
plannificaiton et de mobilisation de financement sont concus et
adoptés
ACTIVITES
INDICATEUR/
PERSONNEL
CALENDRIER
COMMENTAIRES
ACTIVITES
RESPONSABLE
3.
Renforcer la gestion de la
Diagnostic de la situation de la
D F C
1 er semestre 1995
mobilisation de fonds de
souvention de I’Etat
souventions de I’Etat
Une correspondance est addressée au
DFC, DG
(Référence Plan d’Action pour la mise en
Ministere de Tutelle pour demander qu’il
oeuvre de recommandations de la revue à
y ait une adéquation entre le montant du
mi-parcours de I’ISRA : No 9)
budget de transfert et celui des salaires
du personnel permanent et des charges
de struture
Une correspondance est addressée au
DFC, DG
Ministere de Tutelle pour demander que
les tranches trimestrielles du budget de
transfert soient mises à la disposition de
I’ISRA
4.
Mettre à jour le fichier des
Les dossiers administratifs et financiers
DFC, CG, EY, DS
2eme semestre
conventions
de I’ISRA/DG concordent sur le nombre
1995
et le montant des accords avec les
(Référence Plan d’Action pour la mise en
bailleurs
oeuvre de recommandations de la revue à
mi-parcours de I’ISRA : No 8)
Les dossiers de I’ISRA/DG pour chacun
DS, CG, EY
2eme semestre
des accords avec les bailleurs
1995
contiennent une section administrative,
finanicère et scientifique
7
ANNEXE B :
RESULTAT No 2 : La planification et la mobilisation à court, moyen et
INDICATEUR/RESULTAT
No 2 : Les outils stratégiques de
long terme des ressources financières sont réalisées
plannificaiton et de mobilisation de financement sont concus et
adoptés
ACTIVITES
INDICATEUR/
PERSONNEL
CALENDRIER
COMMENTAIRES
ACTIVITES
RESPONSABLE
5.
Homogénéiser les conditions
-a méthodologie pour négocier avec les
DG, CG, DS, DFC,
financières des conventions de
sailleurs pour homogeniser les conditions
E Y
recherche
iinancières des conventions de recherche
:st déterminée
(Référence Plan d’Action pour la mise en
oeuvre de recommandations de la revue à
-es négociations avec les bailleurs pour
DG, CG, DS, DFC,
2eme semestre
mi-parcours de I’ISRA : No 8)
iomogeniser les conditions financières
E Y
1995
ies conventions de recherche sont faites
3.
Negocier que les clients/bailleurs
Le SYSPAl/400 est paramètré pour le
UIG, EY, DS, SARH
ler semestre 1995
finance leur partie des frais
rléversement des coûts salarials directs
indirects
ZIU niveau des actions et que les données
mensuelles extra-comptables de la
(Réfbrence Plan d’Action pour la mise en
Direction Scientifique en ce qui concerne
oeuvre de recommandations de la revue à
‘a répartition de temps du personnel
mi-parcours de I’ISRA : No 11)
scientifique par action soit fournies
La comptabilité analytique mis en place
UIG, EY
1 er semestre 1995
genere les coûts directs materiels et
salarials et les coûts indirects
La méthodologie pour négocier avec les
DG, CG, DS, DIX,
2eme semestre
bailleurs/clients pour financer leur partie
EY
1995
des frais indirects est déterminée
W?éférence Plan d’Actioi1 pour la mise en
oeuvre de recommandations de la revue a mi.
uarcours de I’ISRA : No 10)
8
ANNEXE B :
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RESULTAT No 2 : La planification et la mobilisation à court, moyen et
INDICATEUWRESULTAT
No 2 : Les outils stratégiques de
long terme des ressources financières sont réalisées
plannificaiton et de mobilisation de financement sont concus et
adoptés
ACTIVITES
INDICATEUR/
PERSONNEL
CALENDRIER
COMMENTAIRES
ACTIVITES
RESPONSABLE
Les conventions existantes ont été
DAT(SG), DS, DG,
1 er semestre 1995
amendées et les nouvelles conventions
EY
ont été elaborées pour que les bailleurs
supportent leurs parties des frais
généraux
Proposition pour fixer les taux des
DFC, EY
1 er semestre 1995
charges indirectes est fait
7.
Créer un fond de reserve
Identification des investissements
D F C
1 er semestre 1995
d’investissement
financés par I’Etat
Identification des moyens de financement
D F C
ler semestre 1995
pour ce fonds
8.
Créer un fond de roulement et
Etablissement du prix de revient des
D F C
ler semestre 1995
l’alimenter par des contributions
conventions de recherche
forfitaires de 4 % des montants
des touts directs et indirects des
Negociation avec des clients/bailleurs
DFC, DS, D G
1 er semestre 1995
conventions
9.
Développer la generation des
Isolation comptable des activités
DFC, EY
1 e r semestre 1995
recettes propres
génératrice de revenus des autres
activités de l’Institut
(Référence Plan d’Action pour la mise en
oeuvre de recommandations de la revue à
mi-parcours de I’ISRA : No 13)
9
ANNEXE B :
-
-
-
-
-
-
-
-
-
RESULTAT No 3 : L’allocation des crédits aux budgets des projets,
INDICATEUR/RESULTAT
No 3 : Le budget annuel (consolidé,
programmes et structures est fait
trésorerie, investissement) est approuvé par le Conseil
I
d’administration et diffusé B temps
ACTIVITES
INDICATEUR/
PERSONNEL
CALENDRIER
COMMENTAIRES
ACTIVITES
RESPONSABLE
1.
Renforcer la processus de
Le Comité de budget est crée et la
D G
Mars, 1995
l’élaboration du budget, créer un
gestion de son secretariat est assumé par
outil de gestion
le Contrôleur de gestion
La programmation des activités
DFC, CG, DS, DG
Juin, 1995
scientifiques et la budgétisation sont mis
en harmonie
(Référence Plan d’Action pour la mise en
oeuvre de recommandations de la revue à mi-
parcours de I’ISRA : No 7)
Le canevas (procédures, coûts standards,
CG, EY
2eme trimestre
coûts directs éligibles, taux des frais
1995
indirects, etc..) du budget est approuvé
par la Direction et diffusé
Proposition d’une Note de service
CG, DS, EY
4eme trimestre
repartissant les responsabilités en matière
1995
d’exécution du budget 1996 entre d‘un
part les structures de recherche et les
structures d’appui et d’autre part entre la
Direction Générale et les Centres est fait
11
ANNEXE B :
RESULTAT No 3 : L’allocation des crédits aux budgets des projets,
INDICATEUR/RESULTAT
No 3 : Le budget annuel (consolidé,
programmes et structures est fait
trésorerie, investissement) est approuvé par le Conseil
d’administration et diffus6 à temps
ACTIVITES
INDICATEUR/
PERSONNEL
CALENDRIER
COMMENTAIRES
ACTIVITES
RESPONSABLE
Une Note de service repartissant les
D G
4eme trimestre
responsabilités en matière d’exécution du
1995
budget 1996 entre d’un part les
structures de recherche et les structures
d’appui et d’autre part entre la Direction
Générale et les Centres est diffusée par
la Direction
Un programme de communication et de
CG, EY
2eme semestre
sensibilisation pour l’exploitation du
1995
canevas et l’élaboration du budget 1996
est mis en place
Un diagramme décrivant la structure
CG, EY
4eme trimestre
d’approbation des dépenses et des
1995
responsabilités budgétaires est approuvé
par la Direction et diffusé
(Référence Plan d’Action pour la mise en
oeuvre de recommandations de la revue à mi-
parcours de I’ISRA : No 1)
Le budget annuel est 1996 presenté par
UIG, EY
4eme trimestre
fonds, par programme et par responsable
1995
budgétaire et diffusé
Le budget annuel 1996 est approuvé par
D G
4eme trimestre
le Conseil d’administration
1995
q
1 2
ANNEXE B :
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RESULTAT No 4 : L’utilisation transparente et efficace des
INDICATEUWRESULTAT
No 4 : Les besoins des Centres et stations
ressources financières est assuré
en liquidité sont satisfaits en temps voulu
ACTIVITES
INDICATEUR/
PERSONNEL
CALENDRIER
COMMENTAIRES
ACTIVITES
RESPONSABLE
1.
Mettre en place un système
Mis à jour du manuel de procédures
DAT(SG), EY
ler semestre 1995
d’approvisionnement performant
et transparent
Une programme de renforcement de
DAT(SG), NRBAR,
2eme semestre
l’approvisionnement est approuvé
D G
1995
(RQférence Plan d’Action pour la mise en
oeuvre de recommandations de la revue B
Une politique de crédit fournisseurs pour
D F C
3eme trimestre
mi-parcours de I’ISRA : No 16)
les activités de recherche est rnise en
1995
place
(Rdférence Plan d’Actioi1 pour la mise en
oeuvre de recommandattnns
de la revue à mi-
parcours de I’ISRA : No 9)
Rapports d’activités de dernier douze
DAT(SG)
trimestrielle
m o i s
2.
Mettre en place un système
Mis à jour du manuel de procédures
DAT(SG), EY
1 er semestre 1995
adapté de gestion des contrats
Le système de gestion des contrats est
DAT(SG), EY, Al
4eme trimestre
complkté par un archivage adéquat
1995
(RéfBrence Plan d’Action pour la mise en
oeuvre de recr~rTimanddtiOlls de la revue à mi-
parcours de I’ISHA : Nu 17)
Rapports d’activités de dernier douze
DAT(SG)
trimestrielle
m o i s
13
ANNEXE B :
RESULTAT No 4 : L’utilisation transparente et efficace des
INDICATEURIRESULTAT
No 4 : Les besoins des Centres et stations
ressources financières est assuré
en liquidité sont satisfaits en temps voulu
ACTIVITES
INDICATEUR/
PERSONNEL
CALENDRIER
COMMENTAIRES
ACTIVITES
RESPONSABLE
3.
Mettre en place un système
Mis à jour du manuel de procédures
DAT(SGI, DFC, EY
1 er semestre 1995
adapté de gestion de la
facturation et des paiements de
Rapports d’activités de dernier douze
DAT(SG), DFC
trimestrielle
sous-contractants
m o i s
t.
Mettre en place un système
Les dépenses qui ne sont pas
DFC, UIG, EY
1 er semestre 1995
adapté du suivi des engagements
budgétisées ne peuvent pas être engagé
au budget
(Référence Plan d’Action pour la mise en
oeuvre de recommandations de la revue à
mi-parcours de I’ISRA : No 18)
5.
Mettre en place une programme
Recyclage périodique
DAT(SG), DFC, OS
3eme trimestre
d’information sur les procédures
1995
[Référence Plan d’Action pour la mise en
oeuvre de recommandations de la revue à
mi-parcours de I’ISRA : No 19)
RESULTAT No 5 : L’enregistrement et de la conservation des
INDICATEUR/RESULTAT
No 5 : Une comptabilité par fonds
informations financières est assuré
spécifiant la provenances et l’utilisaiton des fonds est mise en place
ACTIVITES
INDICATEUR/
PERSONNEL
CALENDRIER
COMMENTAIRES
ACTIVITES
RESPONSABLE
1.
Equiper les Centres avec un outil
Identification des eyuipements et
EY
1 er semestre 1995
informatique de gestion
progiciels
ANNEXE B :
I
I
1,
I
I
1
I
I
I
RESULTAT No 5 : L’enregistrement et de la conservation des
INDICATEUR/RESULTAT
No 5 : Une comptabilité par fonds
informations financières est assuré
spécifiant la provenances et l’utilisaiton des fonds est mise en place
ACTIVITES
INDICATEUR/
PERSONNEL
CALENDRIER
COMMENTAIRES
ACTIVITES
RESPONSABLE
I
Formation des agents
EY, UIG
1 er semestre 1995
2.
Faire une auto-evaluation des
Identification des instituts de recherche
D F C
1 er semestre 1995
pratiques comptable
où les pratiques comptable
conformement aux regles
conformement aux regles généralement
généralement reconnu sur le plan
reconnu sur le plan national et
national et international
international sont reconnues
Les visites aux instituts de la recherche
D F C
Ier semestre 1995
pour étudier leurs pratique comptable
Introduction de la théorie et des pratiques DFC
ler semestre 1995
d’une comptabilité par fonds spécifiant la
provenances et l’utilisaiton des fonds
Développement d’un outil d’auto-
D F C
Ier semestre 1995
évaluation
Abonnements aux revues specialisées
D F C
1 er semestre 1995
3.
Intégrer le système de la suivi
Les rapports des deux systèmes peut
UIG, EY
1 er semestre 1995
des engagements au budget avec
être présenté ensemble
le systeme de l’enregistrement de
la comptabilité généerale
Les saisies et conservation d’information
UIG, EY
1 er semestre 1995
des deux systèmes sont séparées
I
4. Assurer la pérennité de
L’élaboration d’un plan de réorganisation
Consultant
l’équipement informatique de
aour I’UIG, qui renforce la capacité de
gestion financière et renforcer
former les utilisateurs, développer les
I’UIG
applications et exploiter les équipements
1 5
ANNEXE B :
RESULTAT No 5 : L’enregistrement et de la conservation des
INDICATEURIRESULTAT
No 5 : Une comptabilité par fonds
informations financières est assuré
spécifiant la provenances et l’utilisaiton des fonds est mise en place
ACTIVITES
INDICATEUR/
PERSONNEL
CALENDRIER
COMMENTAIRES
ACTIVITES
RESPONSABLE
La révision du Plan Informatique de la
Consultant
2eme semestre
gestion financière
1995
L’établissement d’un outil d’évaluation du Consultant
2eme semestre
système par les services utilisateurs
1995
Le système d’inventaire et d’entretien
Consultant
2eme semestre
des équipements centralisés et
1995
décentralisés
Le système de securité des machines et
UIG, EY
1 er semestre 1995
des donnés
3.
Intégerer la gestion des
La confection des mémoires se base sur
UIG, EY
1 er semestre 1995
conventions au système COBYS
les données du système COBYS
La processus des recouvrements sont
DFC, UIG, EY
Ier semestre 1995
contrôlé par le plan comptable
Les états financiers des conventions
DFC, UIG, EY
1 er semestre 1995
‘(rubrique bailleurs) sont produit par
COBYS
Le suivi en devises des financements
DFC, UIG, EY
1 er semestre 1995
extérieurs et des engagements des
dépenses au niveau local des
conventions (rubrique bailleurs) est
produit par COBYS
16
ANNEXE B :
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RESULTAT No 6 : Le traitement et la communication des
INDICATEUR/RESULTAT
No 6 : Les rapports répondant aux besoins
informations financières sont assurés
des partenaires sont emis
ACTIVITES
INDICATEUR/
PERSONNEL
CALENDRIER
COMMENTAIRES
ACTIVITES
RESPONSABLE
1.
Produire des rapports sur le prix
Rapports produits
BAME
annuel
de revient des actions de
recherche
2.
Produire des tableaux de bord
Des ratios financiers de recherche
D F C
1 er semestre 1995
agricole ont été presentés
Analyse des besoin d’information des
D F C
1 er semestre 1995
utilisateurs des tableaux
Paramètrage des tableaux
UIG, EY
1 er semestre 1995
3.
Produire les états financiers
Etats financiers par fonds
UIG, EY
trimestrielle
Etats financiers par conventions
UIG, EY
trimestrielle
Etats financiers par programmes
UIG, EY
trimestrielle
Etats financiers par centres
UIG, EY
trimestrielle
Etats financiers consolidé
UIG, EY
annuel
17
ANNEXE B :
RESULTAT No 7 : Un contrôle adapté des opérations
INDICATEURIRESULTAT No 7 : Comptes audités sans reserve
et des systèmes est assuré
ACTIVITES
INDICATEUR/
PERSONNEL
CALENDRIER
COMMENTAIRES
ACTIVITES
RESPONSABLE
I
.
Plannifier et executer une
Conclure un contrat avec un cabinet
DAT(SG), A i
Zeme semestre
programme de verification
d’audit pour les trois prochaines années
1995
externe
Un rapport annuel de I’Auditeur Externe
DG, Al
annuel
est fait et soumis à la Direction Générale
et au Conseil d’Administration
7
-.
Plannifier et executer une
Un rapport annuel de I’Auditeur Interne
Al
1 er semestre 1995
programme de verification interne
est fait et soumis à la Direction Générale
et au Conseil d’Administration
Un plan de travail de l’auditeur Interne
Al
1 er semestre 1995
est fait et soumis à la Direction Générale
et au Conseil d’administration
Une programme de formation pour
Al, NRBAR, DG
Ier semestre 1995
I’Auditeur Interne est approuvé
3.
Faire, par les Consultants, un
Développement des TDRs
DFC, Al
2eme trimestre
revue des recommandations de la
1995
Commission Gestion Financière
et Comptable de la revue à mi-
parcours du PRA II
4.
Mettre en place un système de
Révues des systèmes des sous-
DFC, Al, EY
2eme semestre
verification du système de
contractants
1995
gestion financière des sous-
contractants
18
ANNEXE B :
I
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1
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ANNEXE C :
NOTE SUR L’ELABORATION DU CADRE LOGIQUE DE LA FONCTION
FINANCIERE DE L’ISRA
l-
Présentation sommaire du Cadre Logique
Le Cadre Logique a été développé par I’USAID à la suite d’une analyse du système
d’évaluation de projet où il a été constaté que la planification courante était imprécise,
la gestion n’était pas bien définie par rapport aux responsabilités, et les évaluations se
faisaient souvent de facon antagoniste. Depuis 1974, il est devenu partie intégrante du
système de gestion de projets à I’USAID et il a été adopté par plusieurs donateurs et
pays y compris ceux qui financent I’ISRA.
Le CL est un ensemble de concepts entrecroisés que l’on peut utiliser pour formuler un
projet explicite, pour formuler la planification objectivement décrit et évaluable (projet
au sens large d’un ensemble de ressources mobilisées ou à mobiliser qui sont
organisées pour réaliser des activités en vue d‘atteindre un objectif fixé dans un délai
donné). II vise à identifier et à clarifier les liens logiques entre un objectif du projet, les
actions entreprises en fonction de cet objectif, les actions préalables et les résultats. II
identifie et explique les liens “causes-effets” du projet et présente une logique verticale
et une logique horizontale.
II précise les responsabilités du gestionnaire en indiquant les
facteurs externes qui échappent à son contrôle mais qui sont susceptibles d’influencer
la possibilité d’atteindre le but du projet.
Le CL se présente dans une matrice 4X4 qui fournit un sommaire concis des éléments
les plus importants du projet, ainsi que leurs interrelations.
Dans certaines conditions (grande taille, complexité du projet ou de la structure, etc...)
où ils est impossible ou très difficile d’assurer les logiques verticale et horizontale, il est
souhaité de concevoir plus d’un Cadre Logique.
2-
Les préalables au CL
La préparation du CL ne doit pas être vu comme un simple exercice académique pour
remplir des cases d’un cadre et, son élaboration requiert quelques conditions et taches
préalables tel que le diagnostic de la situation de référence à travers :
l’analyse de la participation de tous les acteurs impliqués;
l’analyse des problèmes et l’identification du problème central qui sera attaqué
la transformation de la hiérarchie des problèmes en un hiérarchie des objectifs et
analyse des objectifs formulés et identification de la solution proposée pour la
résolution du problème central ou finalité ou raison d’être du projet.
II faut noter que lors de l’atelier sur le cadre logique de la fonction financière de I’ISRA,
toutes les parties prenantes ont été impliquées, à savoir, ACP, CG et SG de I’ISRA,
NRBAR, USAID et Ernst & Young.
Pour I’ISRA et ses principaux projets, ses principales fonctions dont la Fonction
Financière, on peut considérer, sans en évaluer la qualité, que la majeure partie de ces
1
ANNEXE C :
-
préalables sont déjà accomplis au cours du long diagnostic indiqué ci-dessus
-
notamment au cours des évaluations et revues.
3-
Les utilisations du CL
La valeur du CL tient à son emploi et à sa méthodologie d’élaboration et ses principaux
emplois sont:
comme outil de communication pour expliquer l’objet de la planification et faire
-
partager ses objectifs et sa démarche ;
comme moyen de planification et de responsabilisation ;
comme base pour développer un Plan de Suivi/Evaluation.
4-
La terminologie propre à I’ISRA
Pendant cette phase d’apprentissage, l’équipe de ISRA a dégagé provisoirement
certaines options pour ce qui concerne la présentation du CL ainsi que les concepts et
leur contenu.
Le cadre et les concepts généralement utilisés :
Résumé
Indicateurs
Moyens de Hypothèses/
Niveaux d’objectifs
narratif/
Objectivement
vérification Conditions
Vérifiables.
Critiques
-
Finalité/ But
But/
Objectif Général/ Justification/
Résultats/
Objectifs Spécifiques/
Outputs/Extrants
Activités/lnputs/lntrants/ res-
sources
Les options provisoires de I’Equipe de I’ISRA pour ce qui concerne les niveaux
d’objectifs et les résumés narratifs des objectifs sont :
Exemple : un Cadre Logique d’une fonction ou d’une structure d’appui de I’ISRA
-
NIVEAU 1
Finalité : Quel est l’objectif global auquel le projet ou la fonction apporte
sa contribution ? = la mission de I’ISRA
NIVEAU 2
But : Avec quel objectif du projet ou de la fonction (en dehors des
facteurs influencables par les Responsables) peut-on apporter une
contribution à la réalisation de l’objectif global ? = la mission de la
fonction ou de la structure de I’ISRA.
NIVEAU 3
Résultats : Quels sont les résultats à atteindre pour obtenir l’effet attendu
-
2
ANNEXE C :
du projet ? = les objectifs stratégiques spécifiques de la fonction ou de la
structure de I’ISRA.
NIVEAU 4
Activités : Quelles sont les activités ou groupes d’activités à entreprendre
et à réaliser pour que la fonction ou la structure produise chacun des
résultats tels qu’ils sont définis ?
Indicateurs Objectivement vérifiables (IOV)
Les indicateurs forment un des aspects les plus importants du CL, particulièrement pour
son utilisation dans le Suivi/Evaluation, car les objectifs hiérarchisés dans la matrice
doivent être mesurés à chaque niveau pour permettre de vérifier les actions entreprises.
Ils mesurent ce qui est important dans un objectif, doivent être vraisemblables et, avoir
des visées et être définis en termes de quantité, qualité et délai.
Moyens de vérification
Cette colonne indique les sources qui peuvent fournir des informations le niveau de
réalisation des indicateurs sélectionnés, et les moyens utilisés pour disposer de ces
informations. Elle permet de voir si les informations voulues pour mesurer ces
indicateurs sont disponibles.
Conditions critiques ou présuppositions
Dans cette colonne on identifie les conditions qui sont susceptibles d’influencer les
résultats visés à chaque niveau du CL, et qui sont hors du contrôle du responsable.
Ces présuppositions sont formulées comme des objectifs, à la forme positive et
opérationnelle avec des indicateurs.
5-
La structure du Cadre Logique de I’ISRA
L’analyse des liaisons logiques entre les différentes composantes de l’Institut à travers
la logique verticale du CL “Cause/Effet” a permis de dégager quatre niveaux de prise
de décision.
Pour illustrer ces liaisons entre les niveaux, en rapport avec le cycle de production de
l’Institut, des projets de CL ont été élaborés pour chacun des quatres niveaux qui sont
retenus :
1 -
NIVEAU 1, niveau central
2-
NIVEAU 2, Directions de Recherches, principales Fonctions et structures
d’appui:
3-
NIVEAU 3, les Programmes de Recherches, les grandes conventions :
4-
NIVEAU 4, les sous-projets et opérations de recherche :
Le CL de NRBAR, du PRA II, des sous-projets NRBAR/OSDIL et NRBAR/RODALE, de
I’UNIVAL et de I’ISRA sont en cours de conception.
Les drafts du niveau de celui de la
Fonction Financière sont disponibles et un plan de finalisation après la revue à mi-
parcours est concu.
3
CO8
Financial management assistance, December 12, 1994
_
-
Final Report NRBAR Financial Advisor, Ma y, 1996
-
Date:
December 12, 1994
TO:
Tom Cusack
Chief of Party
NRBARKID
From:
David W. Holmes
NRBAR/CID
Subject: Financial Management Assistance
Re:
DiopKusack memo of 12/06/94
1. Assessment Does the progress of Ernst & Young’s work to date clearly
indicate that a viable financial management system Will be put in place by the
end of the Ernst & Young contract? This is the question posed by the memo in
reference. A similar question is being asked at ISRA too, but the time reference
is shorter in ISRA’s terms. At ISRA, they want to know if a viable financial
management system Will be put in place at the beginning of 1995 as indicated
in the Phase II action plan for the Ernst & Young contract.
My assessment is that it is not clear from the work to date that a viable
financial management system Will be put in place by the end of 1994. Certainly
not in terms of what was expected according to the contract. I believe that
Ernst & Young Will do all they cari to complete the installation of the new
accounting system and related procedures manuals by the end of the contract,
and that they Will insist that they are responding to the terms of the contract.
But it does not appear that system Will be a computerized, integrated financial
management information system.
As a consequence, my ISRA counterpart and I are working to provide, under
NRBAR funding in 1995, a) the definition of the ISRA financial management
system, i.e. to document in writing the specifications of the ISRA financial
management system together with a plan for expected components to be
implemented during 1995 and thereafter; and b) an evaluation of the Ernst &
Young contract actions and its impact on ISRA in terms of the progress made
towards implementing components of the ISRA financial management system.
This Will include short-term TDY visits from experts in financial management for
agricultural research, visits to other agricultural research offices at the national
and international level to study their financial management systems and
applications, and the introduction of fund accounting concepts and practices, to
the extent possible in the Senegalese context.
The measure of an effective financial management system is not only the
collection and reporting of information, but also the extent to which funds are
mobilized and made available to researchers in the field. ISRA doesn’t want to
end up with an information system that cari only tell us that funds are blocked
and research cari not be executed.
The following provides a discussion of available information on progress to date
and expectations.
-
2. Contract proqress December 8 I attended the weekly interna1 meeting at
ISRA and December 9 I attended the bi-weekly management committee meeting
to review the progress on the Ernst & Young work to date. I took note of the
following:
The schedule proposed by Ernst & Young for the development of the
administrative procedures manual is tight. Ernst & Young have set for
themselves a December 15 deadline. December 9 the first three chapters
were presented to ISRA management for validation review.
The Ernst & Young proposa1 for encumbrance control, presented verbally
at the project management meeting of November 25 was presented as
part of the minutes for that meeting December 9. This proposa1 has to be
validated by ISRA and procedures have to be drafted.
It is not evident that the drafting of the accounting procedures manual
has begun.
The drafting of the computer procedures manual has begun.
The final chart of accounts (plan comptable commenté) requested in
September and scheduled for delivery has not arrived.
The training to be provided under the Phase II Will consist of i) technical
training in the use of the software provided by a representative of ABM
to the personnel of the ISRA/UIG, and ii) training of the ISRA financial
management system users - accountants and managers - by ISRA/UIG
with assistance by Ernst & Young. E&Y has not yet presented their
training plan other than saying that it Will take place during the last half
-
of December 1994. The technical training provided by ABM cannot begin
before December 17 due to the absence of the trainer.
The joint development of the transition plan to move from the old system
to the new system, to close 1994, and to start 1995 is scheduled for the
period December 12 - 23.
The definition and shape of the financial mangement system supports,
i.e. what Will the accountants use to record transactions, for the centers
and stations Will be determined as part of the transition plan.
The software installation for general accounting has been completed.
-
And the results, i.e., customization manual, accounting tables, screen
designs, reports, and the overall framework of the data system with the
relevant levels of consolidation, Will be validated during a system test
during the period December 12 - 23.
The software installation for payroll and fixed asset control is continuing.
There is a continuing problem, apparently due to changes in accounting
codes between the two systems, for the migration of the old balances for
fixed assets, and vendors.
With three weeks to go to the January 1 tut-over, ISRA does not appear
confident that Ernst & Young Will be able to deliver as planned. Or if Ernst &
Young delivers, ISRA does not appear confident that there Will be any time to
react to what’s been delivered.
3. Contract expectations The Phase I report (draft January 23, 1993, final
August 16, 1993) recommended,
“Acquire rapidly a new EDP hardware (namely an IBM AS 400), the last
versions of the packages currently in use (COSYS, IMOSYS, and SYSPAI) and
re-customize them in order to have a fully integrated management information
system comprised of:
General and auxiliary accounting (with research agreements defined
as auxiliary accounts),
Cost and budgetary accounting.”
Both ISRA and USAID seem to have accepted this statement at face value and
integrated it into their expectations for results under the contract, as informed,
in part, by the following contract language:
“For purposes of this contract, financial management is intended to
include not only financial accounting and associated interna1 controls, but
also budget planning and control, management accounting, reporting and
financial analysis.” (Article III, sec A); and
“Improve reporting system to provide managers with a clear picture of
budget levels, income, encumbrances, disbursements and unencumbered
balances: The objective is to develop timely financial reports/statements
which Will be automatically generated from the accounting records
without extensive computation/calculation efforts.” (Article III, Section B,
2, ii, b).
Then during the M’bour seminar of November 1993, Ernst & Young said that
the proposed software package would not be able to integrate encumbrance
control as requested. However, after much discussion then and subsequently at
USAID, language was introduced into the Action Plan submitted in the Ernst &
Young best-and-final offer for Phase II (June 28, 1994) to emphasize that
budgetary accounting included encumbrance control (“la comptabilité analytique
et budgétaire [y compris le controle des engagements]).
However, at the second management meeting of Phase II (September 30,
19941, Ernst & Young returned to their earlier position that the proposed
software package would not be able to integrate encumbrance control as
requested. At a subsequent meeting (October 28, 1994) there was some
-
discussion about the use of the Senegalese accounting system to account for
encumbrances, i.e, the GOS “CHAKA” system, the use of the 0 chapter of
accounts. Reference was also made to discussions with ISRA and Ernst &
-
Young computer staff about the possibility of using the data base features of
the software to set up an encumbrance control feature.
Ernst & Young maintained their position that encumbrance control would have
to be an ancillary system, perhaps linked to the software installation, perhaps
running independently. At that time it was proposed that Ernst & Young
propose clearly how they would design encumbrance control at ISRA to assure
that ISRA would have a “reporting system to provide managers with a clear
picture of budget levels, income, encumbrances, disbursements and
unencumbered balances: The objective is to develop timely financial
reports/statements which Will be automatically generated from the accounting
records without extensive computation/calculation efforts”. The Ernst & Young
-
proposa1 for encumbrance control, presented verbally at the project
management meeting of November 25 was presented as part of the minutes for
that meeting December 9. This proposa1 has to be validated by ISRA and
procedures have to be drafted.
CO9
Amélioration de la gestion financière de I’ISRA, 16
décembre 1994
Final Report NRBAR Financial Advisor, May, 1996
Date:
le 16 décembre 1994
A:
Dr. Papa Abdoulaye Seck, Directeur Adjoint/Projet NRBAR
-
Dr. Tom Cusack, Chef de Mission/Projet NRBAR
De:
Ndiaga Dieng, Homologue au Conseiller Finacier/Projet NRBAR
David Holmes, Conseiller Financier/Projet NRBAR
Objet:
Amélioration de la gestion financière de I’ISRA
Le but du volet gestion financière du projet NRBAR est de renforcer le
système de gestion financière de I’ISRA en:
a)
dotant I’ISRA de sous-systèmes financiers adéquats,
b)
augmentant l’efficacité du système comptable informatisé,
cl
renforcant les processus comptables concernant les coûts indirects,
-
dl
produisant des analyses financières en temps opportun et sous des
formes appropriées, à tous les niveaux de la gestion, et en
e)
mettant au point un système qui permette de retrouver la trace de
toutes les subventions octroyées par les divers bailleurs de fonds et
-
par le Gouvernement du Sénégal.
-
Le contrat signé avec le cabinet Ernst & Young doit aider à la réalisation
de ces objectifs stratégiques. Parmi les recommandations principales de ce
cabinet figure la mise en place d’un système intégré de gestion financière par un
paramétrage adéquat des progiciels PRESYS. Ce système doit comprendre:
- une comptabilité générale et des comptabilités auxiliaires, et
- une comptabilité analytique et budgétaire.
Suite à l’analyse de l’évolution de ce contrat et de son impact sur ces
objectifs stratégiques on constate les phénomènes suivants:
Une absence d’une proposition de stratégie de mise en place de
véritable système de gestion financière, et d’un programme
adéquat de mise en place;
-
L’organisation proposée ne permet pas une bonne coordination du
système de gestion financière et en conséquence une mise en place
d’une véritable synergie;
Un retard important dans le développement des outils et supports
nécessaires à l’initiation et au fonctionnement des activités de
recherche dans les centres et stations pour 1995;
-
Devant cette situation il apparait le risque de non-certification
financière par I’USAID.
En conséquence les propositions suivantes peuvent être faites:
Le développement d’une proposition de stratégie de mise en place
de véritable système de gestion financière, et d’un programme
adéquat de mise en place;
L’amélioration de la réflexion sur l’organisation proposée en vue
d’analyser sa cohérence et sa pertinence par rapport aux fonctions
qui doivent être remplies dans un Institut de recherche;
Exiger de Ernst & Young l’accélération de la mise en place des
outils et supports nécessaires à l’initiation et au fonctionnement
des activités de recherche dans les centres et stations pour 1995;
Demander l’appui d’experts dans la domaines de la gestion
financière des Instituts de recherche agricole (cf proposition termes
de référence ci-jointe).
-
CIO
L’analyse de l’évolution du contrat du cabinet Ernst &
Young pour l’amélioration de la gestion financière de
-
I’ISRA, 22 décembre 1994
-
-
-
final Report NRBAR Financial Advisor, Ma y, 1996
-
Date:
le 22 décembre 1994
A:
Dr. Papa Abdoulaye Seck, Directeur Adjoint/Projet NRBAR
Dr. Tom Cusack, Chef de Mission/Projet NRBAR
De:
Ndiaga Dieng, Homologue au Conseiller Financier/Projet NRBAR
David Holmes, Conseiller Financier/Projet NRBAR
0 bjet:
L’analyse de l’évolution du contrat du cabinet Ernst & Young pour
l’amélioration de la gestion financière de I’ISRA
We present here an analysis of the progress made by Ernst & Young under their
contract with USAID for strengthening financial control and management at
ISRA. We Will make reference to the terms of reference for this contract,
including the objectives and the scope of work.
Among the weaknesses identified, the most striking are:
Absence of an ISRA financial management system strategic plan;
Absence of prioritized action plan for long term financial management
improvement;
Absence of commodity procurement recommendation other than for
central financial accounting system;
Absence of technical assistance procurement recommendation; and
Absence of a training plan beyond that provided by hardware and
software vendor.
L’ANALYSE DE L’EVOLUTION DU CONTRAT DU CABINET ERNST & YOUNG
POUR L’AMELIORATION DE LA GESTION FINANCIERE DE L’ISRA
ITEM
ACCOMPLISHED
COMMENTS
Objective
a
The principle objective of this contract is to assist ISRA in its
PARTIALLY DONE
ISRA does not yet have a financial
development of a viable financial management system for both its
management system strategic plan.
human and technological dimensions
No prioritized action plan for long
term financial management
improvement.
b
TO do SO Will require an overall assessment of the general management
PARTIALLY DONE
Incomplete absent the statement of
environment surrounding the financial management function.
the financial mangement system.
C
For purposes of this contract, financial management is intended to
Outputs to date emphasize financial
include not only financial accounting and associated interna1 controls,
accounting. Other aspects of
but also budget planning and control, management accounting, reporting
financial management are not yet
and financial analysis.
integrated.
d
At the minimum, the specific contract goal is the improvement of ISRA’s
DONE
accounting and
control over budgetary allocation decisions.
NOT DONE
It is not yet evident that control over
budgetary allocations Will be
improved, nor that its the result of
the E&Y design or rather a
subsequent effect due to improved
information.
e
The contracter Will be expected to take into consideration and fully
PARTIALLY DONE
understand the impact of (1) the GOS’s financial requirements and (2)
ISRA’s own organization on the financial management of ISRA.
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L’ANALYSE DE L’EVOLUTION DU CONTRAT DU CABINET ERNST & YOUNG
POUR L’AMELIORATION DE LA GESTION FINANCIERE DE L’ISRA
ITEM
ACCOMPLISHED
COMMENTS
Scope of Work: 1 General The contracter Will be expected to accomplish the following general duties:
a
Update and maintain ISRA’s financial records and systems
NOT DONE
Relied on ISRA staff
b
Resolve ISRA’s audit recommendations
DONE
C
Assess training needs for the Administration and Financial Management
DONE
No training specialist identified on
division
E&Y team
d
Develop a comprehensive system for
financial planning,
NOT DONE
TO be elaborated as part of expected
procedures manual
budget management,
NOT DONE
TO be elaborated as part of expected
procedures manual
accounting and,
PARTIALLY DONE
Tools and supports for tenter and
station level accounting still being
developed
interna1 controls
PARTIALLY DONE
TO be elaborated as part of expected
orocedures manual
e
Implement an action plan to strengthen ISRA’s overall financial
NOT DONE
Prioritized financial action plan for
management and interna1 controls
long term financial management
improvement not presented
f
Identify commodities and
PARTIALLY DONE
Only provided for central accounting
system. Nothing for related central
management systems, nor for tenter
and station management.
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L’ANALYSE DE L’EVOLUTION DU CONTRAT DU CABINET ERNST & YOUNG
POUR L’AMELIORATION DE LA GESTION FINANCIERE DE L’ISRA
ITEM
ACCOMPLISHED
COMMENTS
technical assistance services
NOT DONE
needed to support ISRA’s long term sustainability efforts
3
Develop a training plan,
NOT DONE
No training specialist identified on
E&Y team
to be included in the workplans for steps I and II,
NOT DONE
No training specialist identified on
E&Y team
and specifying
training needs and types,
DONE
No training specialist identified on
E&Y team
locations and periods
NOT DONE
No training specialist identified on
E&Y team
list of ISRA employees concerned
DONE
Scope of Work: 2 Specific The contractor’s duties include, but are not limited to the following:
STEP ONE
a
Assess ISRA’s financial management and accounting systems (both
DONE
automated and manual) and describe the principal problems which
impede ISRA’s ability to manage funds.
b
Assist ISRA in
DONE
bringing their financial records up to date and
planning long term financial management improvement
NOT DONE
C
Assist ISRA in completing outstanding audit actions.
DONE
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L’ANALYSE DE L’EVOLUTION DU CONTRAT DU CABINET ERNST & YOUNG
POUR L’AMELIORATION DE LA GESTION FINANCIERE DE L’ISRA
ITEM
ACCOMPLISHED
COMMENTS
Contracter Will propose a plan to resolve issues/problems and initiate
NOT DONE
appropriate action.
d
Evaluate ISRA’s data processing system and procedures for supporting
DONE
the financial management functions, and
make recommendations for modification or replacement of the existing
DONE
No comparative analysis made
data processing system as well as
amongst available hardware and
software products in the mini range.
Similarly, no analysis made amongst
available software products for the
PC network proposal.
Only comparison made between one
PC package and the up-graded
version of the status quo at ISRA.
manual and
NOT DONE
semi-automated procedures
NOT DONE
The contracter Will address the need for standardization of both inputs
NOT DONE
Waiting for final proposai on tools and
and outputs to achieve systems integration, including accounting entries
supports for accounting actions at the
covering expenditures and cash
centers and stations.
e
The contracter Will design and assist ISRA in operationalizing a cost
PARTIALLY DONE
Design complete, operations begin in
accounting system and
1995
develop an action plan for its implementation in Step 2.
NOT DONE
Unless subsumed in Step 2 workplan
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L’ANALYSE DE L’EVOLUTION DU CONTRAT DU CABINET ERNST 81 YOUNG
POUR L’AMELIORATION DE LA GESTION FINANCIERE DE L’ISRA
ITEM
ACCOMPLISHED
COMMENTS
Contracter Will ensure that cost accounting records and reports are
ultimately integrated into the overall ISRA accounting system’s
improvements planned under Step 2
STEP TWO
a
Review manual and computerized accounting records to eliminate
DONE
duplicate system.
New records may need to be designed since
ultimate goal is to establish a fully operational computerized system;
See Objective above
interim monthly reconciliation reports need to be designed and
NOT DONE
implemented
b
Improve reporting system
NOT DONE
TO be elaborated as part of expected
procedures manual
Provide managers with a clear view of budget levels, income,
NOT DONE
TO be elaborated as part of expected
encumbrances, disbursements, and unencumbered balances.
procedures manual
The objective is to develop reports automatically from the accounting
NOT DONE
TO be elaborated as part of expected
records without extensive calculation efforts
procedures manual
The system must provide
DONE
segregation of duties and
identify information users
NOT DONE
timely distribution channels and
NOT DONE
TO be elaborated as part of expected
procedures manual
appropriate filing system
NOT DONE
TO be elaborated as part of expected
procedures manual
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L’ANALYSE DE L’EVOLUTION DU CONTRAT DU CABINET ERNST & YOUNG
POUR L’AMELIORATION DE LA GESTION FINANCIERE DE L’ISRA
ITEM
ACCOMPLISHED
COMMENTS
Contracter should recommend financial indicators available from the
NOT DONE
system to improve management’s ability to plan, control and evaluate
organizational effectiveness.
C
Develop organization plan, clearly designating responsibilities between
DONE
Does not clearly identify one financial
CG, SG, and ACP.
manager at ISRA responsible for
general system
Develop plan in conjunction with overall management information
?
system
Analysis Will extend to the organization plan of the centers and stations
PARTIALLY DONE
See H. Muhtar report
a n d
pay special attention to staffing requirements in administration and
PARTIALLY DONE
See H. Muhtar report
accounting
d
Review and update procedures manual
PARTIALLY DONE
Waiting for procedures manual
e
Assist ISRA in implementing the recommendations in the financial
NOT DONE
Prioritized action plan for long term
prioritized action plan developed in Step 1 (for all activities covered in
financial management improvement
the first year of the plan)
not done
f
Identify elements of the financial prioritized action plan and a scope of
NOT DONE
Prioritized action plan for long term
work to be implemented by the financial advisor in the NRBAR project
financial management improvement
not done
Reporting Requirements
Step 1 Workplan
DONE
5 months activity
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L’ANALYSE DE L’EVOLUTION DU CONTRAT DU CABINET ERNST & YOUNG
POUR L’AMELIORATION DE LA GESTION FINANCIERE DE L’ISRA
ITEM
ACCOMPLISHED
COMMENTS
Step 2,Workplan as part of Step 1 final report
DONE
10 months activity
Not to be confused with prioritized
action plan for long term financial
management improvement.
Workpapers Will be made available to the COTR upon request anytime
during the performance of the contract. The workpapers shall be
submitted to the COTR with the final report at the completion of the
work.
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C I I
L’amélioration de la gestion financiere de I’ISRA, 22
décembre 1994
Final Report NRBAR Financial Advisor, May, 1996
-
-
Date:
le 22 décembre 1994
A:
Dr. Papa Abdoulaye Seck, Directeur Adjoint/Projet NRBAR
-
Dr. Tom Cusack, Chef de Mission/Projet NRBAR
De:
Ndiaga Dieng, Homologue au Conseiller Financier/Projet NRBAR
-
David Holmes, Conseiller Financier/Projet NRBAR
Objet:
L’amélioration de la gestion financière de I’ISRA
-
Introduction: Statement of Objectives
-
One of the NRBAR project objectives (4) is improvements in ISRA’s research and
financial management. The related anticipated output (2~) is financial systems are
in place providing satisfactory accountability and control, and producing useful
information to senior management at ISRA.
As a preliminary action to fielding the CID team USAID/Dakar contracted with Ernst
& Young to assist ISRA in its development of a viable financial management
system for both its human and technological dimensions. This required an overall
-
assessment of the general management environment surrounding the financial
management function.
For purposes of this contract, financial management was
defined to include not only financial accounting and associated interna1 controls,
but also budget planning and control, management accounting, reporting and
financial analysis.
A t t h e m i n i m u m , t h e s p e c i f i c contract g o a l w a s t h e
-
improvement of ISRA’s accounting and control over budgetary allocation decisions.
The contracter was expected to take into consideration and fully understand the
impact of (1) the GOS’s financial requirements and (2) ISRA’s own organization on
-
the financial management of ISRA.
Further the bi-lateral accord between the USA and the GOS provided five
illustrative areas for the CID Financial Advisor’s activities. They are:
(a) developing adequate financial sub-systems at ISRA,
(b) increasing the effectiveness of the computerized accounting system,
(c) strengthening the indirect cost accounting processes,
(d) generating timely financial analyses in forms appropriate to decision-
-
makers at all levels, and
(e) developing a system for tracking all donor and Government of Senegal
contributions.
Items from this illustrative list reiterate actions undertaken by Ernst & Young in
-
their contract. The activities of the CID Financial Advisor, working in collaboration
-
1
with his ISRA counterpart, complement the activities of Ernst & Young, including
their Phase I analysis of the existing ISRA financial management system and
recommendations
for its improvement, and the implementation of the Phase II
Action Plan for an improved financial management system. The Financial Advisor’s
activities reinforce ISRA management’s capacity to coordinate, monitor, and
evaluate the change process brought about by the Ernst & Young/Dakar program;
and to assure the effective future operation of the reorganized financial
management system.
Prosress to Date
The Ernst & Young contract was ambitious and its terms of reference set very
broad objectives. However the resources available to Ernst & Young were limited.
Ernst & Young made the decision to focus their efforts on the reorganization of the
financial management responsibility within the context of the existing law, and the
centralization of the accounting function at the ACP’s office. This included the
development of a cost accounting system to better identify which charges cari be
recovered as direct costs, and to provide a proration of non-specified indirect costs
to programs, eventually integrating them into ISRA’s budgetary/billing procedures.
Ernst & Young also aided ISRA in completing outstanding audit actions.
Other areas targeted by the terms of reference did not receive the application of
resources required. These areas require complementary funds to advance their
realization.
Complementary funds are included in the CID contract. These funds are available
to continue work indicated in the Ernst & Young contract and to undertake other
activities in furtherance of the overall project objectives.
CID and ISRA are currently developing the 1995 workplan. The Ernst & Young
contract Will close during the first semester of 1995.
It is necessary to identify
now those areas requiring additional funding for full realization.
Prooosed Complementarv Activities for 3 995 Financial Manaqement Workplan
The attached table shows possible activities for inclusion in the 1995 Financial
Management Workplan under the CID contract. Some of the items are identified
in the terms of reference from the Ernst & Young contract and require continued
funding. It is not evident that Ernst & Young Will be able to apply the required
resources to these items given their current workplan and level of effort. The
CID/NRBAR funds are available to complete these necessary activities.
Other items are external to the terms of reference from the Ernst & Young contract
but may be judged necessary to ISRA at this time.
Recommendations
1.
ISRA should instruct CID/NRBAR to mobilize two agricultural research
2
management specialists (station management, financial management) during the
first weeks of January 1995 to perform the attached terms of reference. The
major outcome would be the development of the ISRA financial management
system strategic plan, including the plan for long term financial management
-
improvement.
2. ISRA should develop appropriate TOR and instruct ClD/NRBAR to mobilize a
training specialist during the first half of 1995.
3. ISRA should develop appropriate TOR and instruct CID/NRBAR to mobilize an
information system specialist during the second half of 1995.
-
4. ISRA should develop appropriate TOR and instruct CID/NRBAR to mobilize a
procurement specialist during 1995.
-
-
-
3
FINANCIAL MANAGEMENT ACTIVITIES
FOR INCLUSION IN THE 1995
CID/NRBAR WORKPLAN
(Identified in the Ernst 81 Young terms of reference)
ITEM
COMMENTS
PROPOSED ACTION
Objective
a
The principle objective of this contract is to assist ISRA in
ISRA does not yet have a financial
NARO financial management
its development of a viable financial management system
management system strategic plan.
specialist TDY to develop the
for both its human and technological dimensions
No prioritized action plan for long
ISRA financial mangement
term financial management
system strategic plan, including
improvement.
the prioritized plan for long term
financial management
improvement
b
At the minimum, the specific contract goal is the
DONE
improvement of ISRA’s accounting and
control over budgetary allocation decisions.
It is not yet evident that control over
NARO financial management
budgetary allocations Will be
specialist TDY to develop the
improved, nor that its the result of
ISRA financial mangement
the E&Y design or rather a
system strategic plan, including
subsequent effect due to improved
the prioritized plan for long term
information.
financial management
improvement
Scope of Work: 1 General The contracter Will be expected to accomplish the following general duties:
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FINANCIAL MANAGEMENT ACTIVITIES FOR INCLUSION IN THE 1995
CID/NRBAR WORKPLAN
(Identified in the Ernst & Young terms of reference)
ITEM
COMMENTS
PROPOSED ACTION
a
Assess training needs for the Administration and Financial
No training specialist identified on
Training specialist TDY to
Management division
E&Y team
perform a training needs
assessment and develop a
training plan for Administration
and Financial Management
Divisions using the new
organization, job descriptions,
and procedures manuals
b
Develop a comprehensive system for financial planning,
Tools and supports for center and
NARO station management
budget management, accounting, and interna1 controls
station level accounting still being
specialist TDY to continue the
developed
development of systems
linkages to the centers and
stations
Information systems specialist
TDY to develop a systems
integration strategy based on
computers and
telecommunications
C
Implement an action plan to strengthen ISRA’s overall
Prioritized financial action plan for
NARO financial management
financial management and interna1 controls
long term financial management
specialist TDY to develop
improvement not presented
prioritized financial action plan
for long term financial
management improvement
d
Identify commodities and
Only provided for central accounting
Information system specialist
system. Nothing for related central
TDY to complete commodity
management systems, nor for tenter
procurement plan to include
and station management.
centers and stations
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FINANCIAL MANAGEMENT ACTIVITIES FOR INCLUSION IN THE 1995
CID/NRBAR WORKPLAN
(Identified in the Ernst & Young terms of reference)
ITEM
COMMENTS
PROPOSED ACTION
technical assistance services
NOT DONE
NARO financial management (or
station managment) specialist
TDY to complete technical
assistance procurement plan.
needed to support ISRA’s long term sustainability efforts
e
Develop a training plan, to be included in the workplans
No training specialist identified on
Training specialist TDY to
for steps I and II, an?!! specifying training needs and
E&Y team
perform a training needs
types, locations and periods list of ISRA employees
assessment and develop a
concerned
training plan for administrative
and financial staff using the new
organization, job descriptions,
and procedures manuals
Scope of Work: 2 Specific The contractor’s duties include, but are not limited to the following:
STEP ONE
a
Assist ISRA in planning long term financial management
Prioritized financial action plan for
NARO financial management
improvement
long term financial management
specialist to develop prioritized
improvement not presented
financial action plan for long
term financial management
improvement
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FINANCIAL MANAGEMENT ACTIVITIES FOR INCLUSION IN THE 1995
CID/NRBAR WORKPLAN
(Identified in the Ernst & Young terms of reference)
ITEM
COMMENTS
PROPOSED ACTION
b
Make recommendations for modification or replacement of
No comparative analysis made
Information system specialist
the existing data processing system as well as manual
amongst available hardware and
TDY to complete commodity
and semi-automated procedures
software products in the mini range.
procurement plan to include
centers and stations
Similarly, no analysis made amongst
Information system specialist
available software products for the
TDY to develop a systems
PC network proposal.
integration strategy based on
computers and
Only comparison made between one
telecommunications
PC package and the up-graded
version of the status quo at ISRA.
C
The contracter will address the need for standardization
Waiting for final proposa1 on tools
NARO station management
of both inputs and outputs to achieve systems
and supports for accounting actions
specialist TDY to continue the
integration, including accounting entries covering
at the centers and stations.
development of systems
expenditures and cash
linkages to the centers and
stations
Information system specialist
TDY to develop a systems
integration strategy based on
computers and
telecommunications
d
The contracter Will design and assist ISRA in
Design complete, operation begin in
NARO financial management
operationalizing a cost accounting system
1995
specialist TDY to evaluate the
use of the INFORM system
outputs as the basis for
allocation of indirect costs
STEP TWO
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FINANCIAL MANAGEMENT ACTIVITIES FOR INCLUSION IN THE 1995
CIDINRBAR WORKPLAN
fldentified in the Ernst 81 Young terms of reference)
ITEM
COMMENTS
PROPOSED ACTION
a
Contracter should recommend financial indicators
NOT DONE
NARO financial management
available from the system to improve managemenr’s
specialist TDY to develop
ability to plan, control and evaluate organizational
prioritized financial action plan
effectiveness.
for long term financial
management improvement
b
Develop organization plan, clearly designating
Does not clearly identify one
NARO financial management
responsibilities between CG, SG, and ACP.
financial manager at ISRA
specialist TDY to continue the
responsible for general system
study of the general mangement
environment using the financial
management system strategic
plan,
C
Develop plan in conjunction with overall management
7
Information system specialist
information system
TDY to develop a systems
integration strategy based on
computers and
telecommunications
d
Analysis Will extend to the organization plan of the
See H. Muhtar report
NARO station managment
centers and stations and pay special attention to staffing
specialist TDY to continue the
requirements in administration and accounting
study of the general mangement
environment using the financial
management system strategic
plan
NARO station management
specialist TDY to continue the
development of systems
linkages to the centers and
stations
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FINANCIAL MANAGEMENT ACTIVITIES FOR INCLUSION IN THE 1995
CIDINRBAR WORKPLAN
(Identified in the Ernst & Young terms of reference)
ITEM
COMMENTS
PROPOSED ACTION
e
Assist ISRA in implementing the recommendations in the
Prioritized action plan for long term
NARO financial management
financial prioritized action plan developed in Step 1 (for all
financial management improvement
specialist TDY to develop
activities covered in the first year of the plan)
not done
prioritized financial action plan
for long term financial
management improvement
f
Identify elements of the financial prioritized action plan
Prioritized action plan for long term
NARO financial management
and a scope of work to be implemented by the financial
financial management improvement
specialist TDY to develop
advisor in the NRBAR project
not done
prioritized financial action plan
for long term financial
management improvement
Reporting Requirements
Step 1 Workplan
DONE
5 months activity
Step 2 Workplan as part of Step 1 final report
DONE
10 months activity
Not to be confused with
prioritized action plan for long
term financial management
improvement.
Workpapers Will be made available to the COTR upon
request anytime during the performance of the contract.
The workpapers shall be submitted to the COTR with the
final report at the completion of the work.
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FINANCIAL MANAGEMENT ACTIVITIES FOR INCLUSION IN THE 1995
CID/NRBAR WORKPLAN
(Net identified in the Ernst 81 Young terms of reference)
Theme
COMMENTS
PROPOSED ACTION
a
Fund accounting theory and practice is becoming a
Fund accounting is not well
NARO financial management
worldwide standard for research centers. Worldwide
understood among financial
specialist to develop study tour
“benchmark” agricultural research fund accounting
management professionals at ISRA
itinerary to visit research centers
practice cari be identified.
practicing fund accounting, and
to develop an introductury
training module to present to
financial management
professionals at ISRA
b
Management accounting practice cari be developed to
As national agricultural research
NARO financial management
respond to a variety of audiences. Worldwide
institutions are becoming
specialist to develop study tour
“benchmark” agricultural research management
entrpreneurial and are directed
itinerary to visit research centers
accounting practice cari be identified.
towards an organization mode1
practicing customized
making them more autonomous from
management accounting, and
government bodies, they need to
develop their own approach to
to develop an introductury
accounting and financial reporting.
training module to present to
ISRA studies ways to exploit the
financial management
accounting system and the chart of
professionals at ISRA
accounts for different reporting
audiences (GOS books, ISRA
management books, donor books,
industry books).
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FINANCIAL MANAGEMENT ACTIVITIES FOR INCLUSION IN THE 1995
CID/NRBAR WORKPLAN
(Net identified in the Ernst & Young terms of reference)
Theme
COMMENTS
PROPOSED ACTION
Progress towards the realization of a computerized
Evaluation report including critique
Information system specialist
integrated financial management system
of E&Y’s and ISRA’s roles,
TDY to evaluate the progress
procedures manuals, accounting
towards the realization of a
software customization, and training
computerized financail
plan
management system, and
Output to provide baseline for
to develop plan for further
further interventions
progress
USAID certification of ISRA financial management system
Absent the financial management
NARO financial management
system strategic plan, ISRA may not
specialist TDY to perform an
be able to establish goals and
early financial review to evaluate
measure progress towards their
progress toward USAID
achievement
certification
Annual procurement contracts, centralized purchasing
Under the new financial
Procurement specialist TDY to
management organization proposed
analyze historic procurement
by E&Y purchasing Will be
transactions at ISRA and
centralized
propose a procurement plan; and
to propose a procurement office
organization
f
Interna1 audit service
ISRA has created an Interna1 Audit
NARO financial managment
service but has no experience in
specialist TDY to propose an
managing such an activity
interna1 audit office organization,
and
to develop annual workplan for
interna1 audit
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Cl2
Programme pour la certification du système de gestion
financière à I’ISRA par I’USAID, 23 juin 1995
Final Repart NRBAR Financial Advisor, Ma y,
1996
Date :
23 juin 1995
A :
Dr. Papa Abdoulaye Seck, Directeur Adjoint/Projet NRBAR
Dr. Tom Cusack, Chef de Mission/Projet NRBAR
De :
Pierre Diène, Homologue au Conseiller Financier/Projet NRBAR
-
David Holmes, Conseiller Financier/Projet NRBAR
Objet :
Programme pour la certification du système de gestion financière à
-
I’ISRA par I’USAID
-
1. C O N T E X T E
L’amélioration de la recherche et de la gestion financière à I’ISRA constitue un des
-
objectifs (4) du Projet NRBAR. Le résultat attendu (2~) qui est en relation avec cet
objectif sera la mise en place de systèmes financiers assurant un niveau de
responsabilisation et de contrôle satisfaisants et générant des informations utiles
à la prise de décision de la Direction Générale de I’ISRA. La certification par
I’USAID du système financier de I’ISRA constituerait un indicateur vérifiable de
réalisation de ce résultat attendu. L’USAID considère cette certification comme
préalable à la libéralisation d’importantes ressources du projet NRBAR. En outre,
cette certification sera un signe de bonne santé de la gestion financière de l’Institut
pour tous les autres partenaires financiers de ce dernier.
Préalablement à la mise en place de l’équipe du CID, I’USAID a signé un contrat
-
avec le Cabinet Ernst & Young pour assister I’ISRA à mettre au point un système
de gestion financière viable ayant trait à la fois aux dimensions technologique et
humaine de l’Institut. Cela a nécessité une évaluation globale de l’environnement
de la fonction financière de I’ISRA. Dans le cadre de ce contrat, la gestion
financière devait comprendre non seulement la comptabilité et les contrôles
internes associés, mais aussi la planification et le contrôle budgetaires, ainsi que
la comptabilité de gestion (comptabilité analytique, la production des rapports et
l’analyse financière). L’objectif minimum précisé dans le contrat était d’améliorer
la comptabilité et le contrôle des décisions portant sur les allocations budgétaires
à I’ISRA. Dans son approche, le contractant devait comprendre en détail et tenir
compte de l’impact que les exigences financières de I’Etat, d’une part, et
l’organisation interne de I’ISRA, d’autre part, ont et auront sur la gestion financière
de l’Institut.
II. CONSTAT
-
Le contrat établi avec le Cabinet était ambitieux et les termes de référence fixaient
des objectifs très vastes. Par rapport aux attentes du contrat, les ressources
allouées au contractant étaient limitées. Ernst & Young a donc décidé de se limiter
à la réorganisation au niveau des responsabilités de gestion financière dans le
contexte de la loi en vigueur, ainsi que sur la centralisation de la fonction
comptabilité au niveau de l’Agence Comptable Particulière (ACP) de I’ISRA. Le
Cabinet a également décidé d’élaborer un système de comptabilité analytique. Ce
système devrait permettre de mieux identifier les charges pouvant être
remboursées comme de coûts directs de l’activité de recherche et de faire une
imputation proportionnelle des coûts indirects aux conventions. Le Cabinet devrait
aussi intégrer les données de cette comptabilité analytique dans les procédures
budgétaires et de facturation de I’ISRA.
A l’expérience il est apparu à I’ISRA que le Cabinet Ernst & Young ne pourrait pas
réaliser toutes les tâches précisées dans les termes de référence aussi ambitieux.
Cela veut dire en clair que les travaux du Cabinet ne couvrent pas tous les aspects
qui seront examiner aux fins de la certification du système de gestion financière par
I’USAID. En plus le programme proposé par le Cabinet n’a pas été réalisé dans les
délais prévus pour plusieurs raisons dont certaines sont indépendantes de la
volonté du Cabinet. C’est ainsi que les dates successives qui ont été fixées pour
cette certification ont été reportées à plus tard. Etant donné la situation actuelle
et compte tenu des actions à entreprendre en 1996 après la fin du contrat avec le
Cabinet pour satisfaire les critères de la certification de I’USAID, il apparait peu
probable que cette certification puisse être réalisée avant la fin du Projet NRBAR
prévue pour 1998.
L’évaluation à mi-parcours de I’ISRA en janvier 1995 avait tiré des conclusions et
fait des recommandations précises sur la gestion financière et comptable à I’ISRA.
Aujourd’hui, cinq mois plus tard, malgré les efforts de certains membres de
I’ISRA, une bonne partie de ces recommandations demeure insatisfaite.
III. PROPOSITION
En conséquence de tout ce qui précède, l’équipe de planification de la fonction
financière a pris l’initiative de développer un programme pour accélérer le processus
menant à la certification du système de gestion financière à I’ISRA par I’USAID.
Vous trouverez ci-joint un projet de ce programme en dix étapes (A - J). En
attendant l’approbation de ce programme et l’intervention de spécialistes externes
(étape A) jugée nécessaire, l’équipe a déjà commencé l’identification des critères
(étape B) pour attester d’un système de gestion financière viable.
La liste suivante indique certains des besoins que le niveau et le plan de travail
actuels de Ernst & Young ne prennent pas en charge et qui pourtant doivent être
satisfaits pour que I’ISRA puisse se doter d’un système de gestion financière
viable et bénéficier de la certification de I’USAID :
- mise en place d’un système d’approvisionnement transparent et viable;
- mise en place d’un système de gestion des contrats pour les biens et les
services;
- mise en place d’un système gestion de la facturation et de la paie des
sous-traitants;
- mise en place d’un système d’analyse des systèmes de gestion financière
des sous-traitants;
- mise en place d’un système de comptabilité par fonds pour rassurer les
2
bailleurs sur la réception, l’utilisation et la conservation de leurs fonds;
- assurance que la facturation des bailleurs de fonds est intégrée au système
informatisé de gestion financière;
- mise au point d’un programme de formation permanente pour le personnel
de gestion financière;
- mise au point d’une capacité de vérification interne;
- mise au point d’un système d’information financière au niveau des stations
de recherche;
- pérennisation du système de gestion informatique afin d’assurer le
fonctionnement continu de la nouvelle installation informatique;
- mise en place d’un système de gestion de la trésorerie; et
- élaboration de rapports par fonds pour la Direction Générale et les baifleurs.
-
IV. RECOMMANDATION
-
La prochaine action à entreprendre pourrait être l’engagement par I’USAID d’une
équipe de consultants à court terme pour vérifier les progrès de I’ISRA en ce qui
a trait à la certification. Les objectifs suivants pourraient être assignés à l’équipe
de consultants :
- Identifier un modèle de système de gestion financière adapté à la recherche
agricole et ayant des critères mesurables;
- Collaborer avec 1’ISRA à la recherche de moyens pour adapter ce système
aux spécificités de l’Institut;
- Conjointement avec I’ISRA et Ernst & Young, identifier les aspects du
système qui sont déjà couverts par le niveau d’efforts actuel du Cabinet
-
Ernst & Young et analyser les progrès réalisés par le Cabinet quant à
l’atteinte des objectifs en ce qui concerne ces aspects;
- Tout en conservant, dans la mesure du possible, les travaux réalisés par
E r n s t & Y o u n g ,
identifier en collaboration avec I’ISRA les aspects
complémentaires du système qui doivent être satisfaits pour les besoins de
la certification;
- Collaborer avec I’ISRA à l’élaboration d’un programme et d’un calendrier
de travail et d’une estimation de l’allocation des ressources; et
- Collaborer avec I’ISRA à la préparation de termes de référence pour
l’approvisionnement en biens et services.
Cette équipe de consultants doit être dotée d’expertise en matière de conception
et développement de la gestion financière dans le domaine de la recherche agricole
(comptabilité par fonds, comptabilité analytique pour le parc des équipements et
les actions de recherche, gestion des stations); en matière de conception et
-
développement de programmes de formation permanente pour le personnel de
gestion financière; et en matière de conception et développement de systèmes
informatiques (AS400, le progiciel de comptabilité COBYS, les progiciels pour PC
compatibles avec le système central).
Voici quelques candidats possibles pour l’équipe de consultants :
-
3
Conception et développement de la gestion financière dans le domaine de
la recherche agricole - Hilarion Bruneau, ISNAR.
Conception et développement de la formation permanente pour le personnel
de gestion financière - Lloyd Mitchell, Mitchell Group en association avec les
sous-traitants Association Conseil pour l’Action.
Conception et développement de systèmes informatiques - Alain Moreno,
EUREXCEL.
4
-
PROGRAMME POUR LA CERTIFICATION DU SYSTEME DE GESTION
FINANCIERE A L’ISRA PAR L’USAID
-
A. Mobiliser une équipe des experts pour étudier le progrès réalisé par I’ISRA en
vue d’obtenir la certification de I’USAID du système de gestion financière à
I’ISRA.
-
B. Identifier les besoins (les critères) d’un système viable de la gestion
financière.
-
C. A partir de ces besoins, designer un système viable de la gestion financière.
-
D. Analyser comment se manifesterait ce système dans les procédures et sous-
systèmes de I’ISRA?
-
E. En tenant compte du système viable et de sa concrétisation dans les
procédures et sous-systèmes de I’ISRA, analyser la contribution apporté par
l’intervention du Cabinet E&Y dans l’exécution de son contrat avec I’USAID.
F. En conservant le plus possible l’apport du Cabinet E&Y, identifier les travaux
-
complémentaires nécessaire pour l’achèvement du système viable de la gestion
financière.
G. Programmer ces travaux, ses échéances et les ressources necessaires.
H. Rédiger les TDR pour l’acquisition des biens et services.
1. Lancer les appels d’offre pour ses réalisations.
J. Exécuter les travaux complémentaires.
P R O J E T
B. Identifier les besoins (les critères) d’un système viable de la gestion
financière.
Besoins de la fonction financière
Besoin
Satisfait par le Phase II
Commentaire
du Cabinet
Réorganiser la fonction
Non
Recommandation de la
financière et comptable
revue à mi-parcours
au niveau des centres
et stations et assurer
un responsable financier
et comptable nommé
par le Directeur Général
sur proposition du
responsable chargé des
fonctions financières et
comptables, qui soit
rattaché directement
aux directeurs des
centres et stations
Finaliser et mettre en
Non
Recommandation de la
oeuvre le stratégie pour
revue à mi-parcours
la formation permanent
des personnels
administratifs,
financiers et
comptables, intégrant
les besoins des centres
et stations
Mettre à jour le fichier
Partiellement
“Note sur la mise en
des conventions
place du fichier central
des conventions” le
218193, E&Y
Etablir un diagramme
Non
Recommandation de la
décrivant la structure
revue à mi-parcours
d’approbation des
dépenses et des
responsabilités
budgétaires
P R O J E T
2
Besoins de la fonction financière
Besoin
Satisfait par le Phase II
Commentaire
du Cabinet
Regrouper les
Non
Recommandation de la
-
conventions par classe
revue à mi-parcours
de fonds (restreint, non-
restreint; centrale,
-
projets spéciaux)
Mettre en place la
Partiellement
-
comptabilité analytique
qui genere les coûts
directs materiels et
salarials et les coûts
indirects
Negocier que les
Non
clients/bailleurs
finance
leur partie des frais
indirects
Mettre en place un
Non
système de gestion de
la trésorerie
Mettre en harmonie la
Partiellement
Recommandation de la
programmation des
revue à mi-parcours
activités scientifiques et
la budgétisation
Renforcer la processus
Partiellement
de l’élaboration du
budget, créer un outil
de gestion
Développer une
Non
Recommandation de la
politique d’information
revue à mi-parcours
adéquate pour bien
expliquer les choix qui
sont proposés et les
raisons de ces choix
Mettre en place un
Non
Recommandation de la
système
revue à mi-parcours
-
d’approvisionnement
performant et
transparent
-
PROJET
3
Besoins de la fonction financière
Besoin
Satisfait par le Phase II
Commentaire
du Cabinet
Mettre en place un
Non
Recommandation de la
système adapté de
revue à mi-parcours
gestion des contrats
Mettre en place un
Non
Recommandation de la
système adapté de
revue à mi-parcours
gestion de la facturation
et des paiements de
sous-contractants
Mettre en place un
Non
système adapté du suivi
des engagements au
budget
Traitement et suivi par
Non
Constats de la revue à
les centres
mi-parcours
(méthodologie
informatisé) de leurs
transactions
quotidiennes afin de
disposer de leurs
informations en temps
réel
Equiper les Centres
Non
avec un outil
informatique de gestion
Intégrer le système de
Partiellement
Apres beaucoup
la suivi des
d’insistance de la part
engagements au budget
de I’ISRA
avec le système de
l’enregistrement de la
comptabilité générale
Intégrer la gestion des
Non
conventions au système
COBYS
La confection des
Non
Constat de la revue à
mémoires se base sur
mi-parcours
les données du système
COBYS
PROJET
4
-
-
Besoins de la fonction financière
Besoin
Satisfait par le Phase II
Commentaire
-
du Cabinet
La processus des
Non
Constat de la revue à
-
recouvrements sont
mi-parcours
contrôlé par le plan
comptable
Suite à une réunion du
-
8/6/95 E&Y devrait
proposer des
procédures de
-
rapprochement des
comptes 468 et 56
Le suivi en devises des
Non
Constat de la revue à
financements extérieurs
mi-parcours
et des engagements
-
des dépenses au niveau
Suite à une réunion du
local des conventions
8/6/95 E&Y devrait
(rubrique bailleurs) est
développer une
-
produit par COBYS
application du COBYS
“engagements
financiers”, avec le
-
module COBYS gestion
pluri-monétaire, pour le
CG et réviser le
-
chapitre “Planification
financière”
-
Produire les états
Non
financiers par fonds
Produire les états
Non
financiers par
conventions
-
Produire les états
Non
financiers par
programmes
Produire les états
Non
financiers par centres
Produire les états
Oui
financiers par directions
Produire les états
Oui
financiers consolidé
P R O J E T
5
Besoins de la fonction financière
Besoin
Satisfait par le Phase II
Commentaire
du Cabinet
Planifier et exécuter une Non
Déjà en cours à I’ISRA
programme de
vérification externe
Verifier l’installation, les Non
Recommandation de la
contrôles et le
revue à mi-parcours
paramétrage du
système informatique
Conflit d’intérêt
(computer system
audit)
Organiser le service de
Non
Recommandation de la
I’Auditeur Interne
revue à mi-parcours
Planifier et exécuter une
Non
Recommandation de la
programme de
revue à mi-parcours
vérification interne
Etablir les controles de
Non
Recommandation de la
I’Auditeur Interne sur le
revue à mi-parcours
système informatique
Mettre en place un
Non
Recommandation de la
système de vérification
revue à mi-parcours
du système de gestion
financière des sous-
contractants
La comptabilisation
Non
Apres beaucoup
régulière et exhaustive
d’insistance de la part
du montant des
de I’ISRA
conventions signé avec
le bailleur
Suite à une réunion du
816195 E&Y devrait
développer une
application du COBYS
“engagements
financiers”, avec le
module COBYS gestion
pluri-monétaire, pour le
CG et réviser le
chapitre “Planification
financière”
P R O J E T
6
-
Besoins de la fonction financière
Besoin
Satisfait par le Phase II
Commentaire
-
du Cabinet
Contrôler les
Non
Apres beaucoup
-
alimentations accordés
d’insistance de la part
aux centres par un
de I’ISRA
compte de bilan
-
Suite à une réunion du
816195 E&Y devrait
pousser le paramétrage
-
des comptes 56
Les états financiers des
Non
Apres beaucoup
conventions (rubrique
d’insistance de la part
bailleurs) sont produit
de I’ISRA
par COBYS
Suite à une réunion du
8/6/95 E&Y devrait
développer avec I’UIG
une routine pour
l’édition de ces rapports
-
Analyser les comptes
Non
Apres beaucoup
de tiers fournisseurs par
d’insistance de la part
convention et établir la
de I’ISRA
programmation de
l’engagement de la
Suite à une réunion du
trésorerie pour les
8/6/95 E&Y devrait
financer
pousser le paramétrage
des comptes 40
Pérenniser le système
Non
Contribution aux TDR
informatique :
demandé du Cabinet
encadrement de I’UIG
E&Y
-
PROJET
7
Cl3
Programme pour le développement d’un système de
gestion financière viable à I’ISRA et sa certification par
I’USAID, 14 août 1995
Final Report NRBAR Financial Advisor, May, 1996
-
Date:
1 4 - 0 8 - 9 5
A:
Distribution
-
De:
Pierre Diène, ACP, ISRA
David Holmes, Conseiller Financier/NRBAR/ISRA
-
Objet: Programme pour le développement d’un système de gestion financière viable à I’ISRA et
sa certification par I’USAID
Re:
Réunion de coordination du 14 - 08 - 95
La prochaine action à entreprendre pourrait être l’engagement d’une équipe de consultants à court
terme pour vérifier les progrès de I’ISRA quant à la réalisation de la certification de I’USAID. Les
-
critères suivants peuvent être retenus voire complétés :
1.
Système d’approvisionnement performant et transparent,
2.
Système de gestion des contrats,
3.
Système de gestion de la facturation et des paiements de sous-contractants de
l’Institut,
4.
La vérification du système de gestion financière des sous-contractants de l’Institut,
5.
L’existence d’un cadre institutionnel performant,
6.
L’existence de procédures de fonctionnement et de contrôle interne fiables,
7.
L’existence d’un système comptable performant pour gérer et suivre les fonds
-
recus.
Cette équipe de consultants doit être dotée d’expertise en matière de conception et
développement de systèmes de gestion financière dans le domaine de la recherche agricole
(comptabilité par fonds, comptabilité analytique pour le parc des équipements et les actions de
recherche, gestion des stations); en matière de conception et développement de programmes de
formation permanente pour le personnel de gestion financière; et en matière de conception et
développement de systèmes informatiques (AS/400, le progiciel de comptabilité COBYS, les
progiciels pour PC compatibles avec le système central).
Voici quelques candidats possibles pour l’équipe de consultants :
Conception et développement de la gestion financière dans le domaine de la recherche
-
agricole - Hilarion Bruneau, ISNAR.
Conception et développement de la gestion financière permettant sa certification par
I’USAID - Lloyd Mitchell, Mrichell Group.
Conception et développement de la formation permanente pour le personnel de gestion
financière - Lloyd Mitchell, Mitchell Group en association avec les sous-traitants Association
Conseil pour l’Action.
Conception et développement de systèmes informatiques AS/400 (COBYS) et centres
-
éloignés - Alain Moreno, EUREXCEL.
PROGRAMME POUR LE DÉVELOPPEMENT D’UN SYSTÈME DE GESTION FINANCIÈRE FIABLE À
L’ISRA ET SA CERTIFICATION PAR L’USAID
A. Mobiliser l’équipe des experts pour étudier les progrès réalisés par I’ISRA en vue d’obtenir la
certification du système de gestion financière de I’ISRA par I’USAID.
B. Recenser les besoins des utilisateurs en vue de la mise en place d’un système viable de
gestion financière.
C. A partir de ces besoins, mettre en place un système viable de gestion financière.
D. Analyser comment se manifestera ce système dans les procédures et sous-systèmes de
I’ISRA?
E. En tenant compte de ce système et de sa concrétisation dans les procédures et sous-
systèmes de I’ISRA, analyser la contribution apportée par l’intervention du Cabinet E&Y dans
l’exécution de son contrat avec I’USAID.
F. En tenant compte des aspects positifs de l’apport du Cabinet E&Y, identifier les travaux
complémentaires nécessaires pour l’achèvement du système viable de gestion financière,
G. Programmer ces travaux d’une facon successive, les échéances, les indicateurs et les
ressources nécessaires.
H. Rédiger les TDR pour l’acquisition des biens et services.
1. Lancer les appels d’offre pour ses réalisations.
J. Exécuter les travaux complémentaires.
Distribution:
D G
D S
S G
C G
Al
UIG
-
Cl4
Termes de référence pour la sélection d’un cabinet
d’expertise en vue de la mise en place d’un système de
gestion informatisé à I’ISRA, décembre 1995
-
-
Final Report NRBAR Financiaf Advisor, Ma y, 1996
Termes de Référence pour la sélection d’un cabinet d’expertise en
vue de la mise en place d’un système de qestion informatisé à I’ISRA
Présentation de I’ISRA
L’ISRA est un établissement public à caractère industriel et
commercial créé en 1974 par la loi No 74-53 du 4 novembre 1974
et ayant comme activité principale la recherche agricole.
Ses règles d’organisation et de fonctionnement sont fixées par le
décret 91-60 du 21 janvier 1991, en application de la loi No 90-07
du 26 juin 1990 portant sur l’organisation et le contrôle des
entreprises du secteur parapublic Sénégalais.
L’ISRA est soumis au décret No 78-605 du 28 juin 1978 portant
organisation des procédures comptables et au décret No 85-786 du
16 juillet 1985 relatif à la trésorerie des établissements publics.
Contexte de la mission
L’Institut avait mis en place en 1987 un système de gestion
décentralisé des informations comptables et financières pour ses 12
centres de recherche disséminés à travers le Sénégal.
Au début de l’année 1995 la proposition de centralisation des
opérations comptables et financières au niveau de la Direction
Générale avait été mise en application grâce à l’acquisition du
matériel informatique IBM AS’400 et des progiciels de PRESYS :
COBYS, IMOBYS et SYSPAI.
Au cours de l’année 1995, de nouvelles orientations de la Direction
Générale sont intervenues et la décision de centralisation s’est
trouvée remise en cause.
Face au redécoupage de I’ISRA en 17 unités (de services, de
recherches et de productions), l’Institut cherche à se doter d’un
système décentralisé de gestion informatisé pour ses différentes
unités.
Termes de référence - ISRA SGI
-
Objectifs de la mission
Les travaux assignés au cabinet sélectionné devraient permettre :
-
A.
L’identification d’un système approprié de gestion
-
informatisée des opérations comptables et financières
permettant la disponibilité :
- d’une comptabilité générale, auxiliaire et analytique
- d’une comptabilité des matières (suivi des stocks
-
et des immobilisations)
- d’un suivi budgétaire
- d’un suivi des conventions
- d’un suivi de la trésorerie
- de la paie du personnel
- d’un suivi du fichier du personnel
- d’un suivi des missions du personnel
- d’un suivi des vehiclues;
8.
L’assistance technique à l’implantation du système qui
fera intervenir les étapes suivantes :
-
- étude des besoins réels
- développement et paramétrage des logiciels mis en
place
- tests et validation du système
- élaboration des procédures comptables et
financières
- formation des utilisateurs internes
- assistance au démarrage.
Réalisation de la mission
Le Cabinet sélectionné devra proposer sa démarche méthodologique
en vue d’atteindre les objectifs cités plus haut. II devra assurer le
transfert des données historiques vers le nouveau système (gestion
de la transition).
-
Les propositions techniques à soumettre devront tenir compte des
différentes étapes nécessaires à la réalisation des objectifs que
I’ISRA s’est fixés.
-
A chaque étape, I’ISRA aura à valider les résultats présentés par le
Termes de référence - ISRA SGI
2
Cabinet.
La date de démarrage souhaitée pour la mission est fixée au 15
janvier 1996.
Soumission
La soumission devra parvenir sous pli fermé portant la mention :
“Monsieur le Secrétaire Général de 1’I.S.R.A. - Offres SGI”
au plus tard le 27 Décembre 1995 à 9 heures.
Un premier pli intérieur renfermera en quatre exemplaires (1 original
et 3 copies) les développements techniques et les propositions
financières et portera la mention :
“Soumission technique et financière”.
Les développements techniques comprendront obligatoirement une
présentation de la conception de la mission telle que décrite sur la
base des présents termes de référence.
II sera fait état également des éléments d’appréciation ci-après :
- effectif et qualification de l’équipe proposée
- temps d’intervention en heures par collaborateur.
Conformément aux dispositions de l’article 20 du décret 82-690 du
7 Septembre 1982 portant réglementation des marchés, les pièces
suivantes seront exigées et seront contenues dans un deuxième pli
intérieur avec la mention :
“Pièces administratives” :
- attestation de la Caisse de Sécurité Sociale
- attestation de I’IPRES
- attestation de l’inspection du Travail
- quitus fiscal
- caution bancaire d’un montant de 500.000 F CFA.
Cette caution bancaire sera libellée dans la monnaie de l’offre ou
dans une autre monnaie librement convertible.
Termes de référence - ISRA SGI
3
-
Elle sera émise par une banque située au Sénégal ou dans un pays
étranger ayant une correspondance au Sénégal.
-
Grille d’évaluation d’offres
Les développements techniques et les propositions financières seront
-
notés sur 100 points selon les critères ci-après :
- conception de la mission
20 points
- qualification de l’équipe
20 points
- expérience de l’équipe dans la mise en
place des systèmes
30 points
- temps d’intervention
10 points
- prix
20 points
Total
100 points
Paiements
Les dépenses seront payées sur les fonds du projet NRBAR selon les
modalités suivantes :
- acompte de démarrage de 20% du contrat cautionné à 100%
- 30% à la fin des travaux
- 50% à la remise des rapports et après la réunion de synthèse
Dépouillement
Le dépouillement des offres sera effectué le 27 Décembre 1995 à 9
heures.
Termes de référence - ISRA SGI
4
Additif au Termes de Référence pour la sélection d’un cabinet
d’expertise en vue de la mise en place d’un svstème de qestion
informatisé à I’ISRA
II est rappelé que l’offre financière des soumissionnaires devra
comporter séparément le prix du logiciel proposé pour le système.
Termes de référence - ISRA SGI
-
-
-
-
Cl5
ISRA Direction Générale, Credit 2107-O SE, Cellule de
Mémoires, Situation au 8 mars 1996
Final Report NRBAR Financial Advisor, May, 1996
ISRA Direction General
Credlt 2107-O SE
l)cve
13.Mar-96
Cellule des Memo~res
Sltuatlon au
08-03-95
TOrAL
FUND-A
1
2
3
4
5
6
7
UNALLOC
FUND-P
SPEC’At
TP
EiZJlP
VEH
EXPERT
FONCTION
RECHERCHE
PPF 6
UNALLOC
PPF
- - _~-.- .-.. - - _.-. -.__-._
_- _-
-.---
- .-------.--...-..--_
f3uQ?t
14~000 000 00
1 R 4’,i ‘?9
7 ‘.Ri,W C>i
2,?,3OjK!O Ofl
1 ooooooon
650 000 00
56OOOCOOO
a00 OCNI 00
-.._L
_.._._ ----.- _L _.^.__ -.. ..-_: 1 -~_-- L-
600.000 oc
450,oOOcrJ
.---
000
1
ApprouveKJA
11 457 127 54
a9 7 ?I!i? ‘17
2 278 552 4:
1 634 550 57
584 981 12
ns5 947 46
5064 11709
000
130,077 72
0 00
11,237 74
% de Budget
8184%
_c>r>W~ ___.
._ ~W~60,
71 07%
53 50%
131 68%
90 43%
0 00%
21 68%
0 oCI%
-
-
-
_ ._-.-. -.
_. ..-__-.__-.-__
._-___-._
ERR 1
-
-.~._.--.-___-
.-- ._________. _~--.. .---...-_._ _-
Non-Ulsburse D T S
254287246
(879 105 SS)
302 990 14
6% 749 43
415,01888
(205 947 46)
535 882 91
8OOOWOO
463.922.28
450,ow 00
(1’ 237 74)
Dernier taux d’echanga DWFCFA :
0.001353 au 08/02/96
Equivalant non debourse FCFA
1879.942504
:Ç49 921 977) (
224 CO0
1
5
?~0.__~_,.~_9~~~.~~~__-6,822.951
2
2-9)
39q177,Wl
591,439,0?3
347,412,968
332.684.450
(8,308,047),
Engage/lSRA
41841144~
124,126,138
Au 08.03-19WCM
DPDICompte Spec
75,849,495
Banque Mondtale
--._ 418411442
0
-0
124,126,138
0
0
75,549,495
0
-_
DRF et DPD envoy&s
114
13,242 468 D R F
13 242,468
118
34 120 600 SENFL EC
34 120,600
119
44 337 000 M HOSPllAIIER
44 3’17 000
0
“97
71,277938
AGETIP
71 277 938
121
110 550.363 »RF
1 ?89 101
9 392 942
29 333 994
70.434 326
0
123
15.233.173
B &TEISSEIRE
11310645
3.922.328
124
48,094 993 D R F
7 239 133
a 100 198
32,755.662
125
12,144,655
SONEES
12.144.655
125
70,678 227 SENELEC
70,678,227
127
81.918912
D R F
2 391 600
12 301 300
67,226,012
116
589.433.765
AGETIP
589 413 765
0
l
Sous-total
1,091,032,094
0
1789 101 664 105 285
0
0
0
0
0
---_
_..-..---- -_-_-.~
121,013.430
304,524,278
-_-_---_-._--
__-..___-
Reliquat en FCFA
170.523.335
‘64CI 921 973
.---A 2.---i..
222611 139
_-_ _ .._ _._ _ _ .__._ (593fj2+.J34)..
ZpA822,951
(273.270,139)
@,472,835)
591,439.023
347,4t2,963
256,834,955
(8308,047~
-
C l 6
Procédures de gestion des conventions, mars 1996
-
Final Report NRBAR Financial Advisor, May, 1996
NIVEAUX
CONDITIONS CRITIQUES
RÉSUMÉ NARRATIF
I n d i c a t e u r s O b j e c t i v e m e n t
M O Y E N S D E
VÉRIFIC.
D’OBJECTIFS
-l-
-2-
Vérifiables
-4-
-3-
Sources d’info.
Moyens utilis6s.
ActivitéslRésultats
Activités/ Ressources: Résultats 3.4
Activités
La mise en oeuvre de la nou-
Mettre en oeuvre et valider des pro-
La validation des procédures, juin
Un rapport de valida-
velle structuration, I’incorpora-
ckdures d e g e s t i o n d e s r e s s o u r c e s
1995.
tion
tion par le cabinet des observa-
finarici&res (approwsionnement,
ges-
Rapports d’activités trimestrielle, juin
Un note de service
tions a la suite des
tiorl des contrats et facturation de nos
1995
Rapports d’activités
recommandations
sous-contractants,
e n g a g e m e n t s e t
Iiquidit8).
Activités/Résultats
Activités/ Ressources: Résultats 3.5
Activités
La mise en oeuvre de la nou-
Appliquer la théorie et des pratiques
E t a t s
f i n a n c i e r s
par
f o n d s
Etats financiers
velle structuration, I’incorpora-
d’une comptabilité par fonds spécifiant
trimestrielle, juin 1995
tion par le cabinet des observa-
l a p r o v e n a n c e s e t l ’ u t i l i s a t i o n d e s
tions a la suite des
fonds
recommandations
ActivitéslRésultats
Activités/ Ressources: Résultats 3.6
Activités
La mise en oeuvre de la nouvelle
Produire des rapports financiers et des
Rapports trimestrielle, juin 1995
Rapports
structuration. l’incorporation par
tableaux de bord
Tableaux de bord trimestrielle, juin
Tableaux de bord
le cabinet des observations a la
1995
suite des recommandations
ActivitéslRésultats
Activités/ Ressources: Résultats 3.7
Activités
La mise en oeuvre de la nouvelle
Planifier et exécuter une programmede
Rapport d’audit externe, juin 1995.
Rapport d’audit
structuration. l’incorporation par
vérification Interne et externe
Un note de service
le cabinet des observations a la
suite des recommandations
q
4
ANNEXE A :
-
-
-
C l 8
Scope of Work for Short-term technicaf assistance to
-
strengthen the management information system office
at the Senegalese Institute for Agricultural Research,
-
July 1994
-
Final Report NRBAR Financial Advisor, May, 1996
Scope of Work for Short-term Technical Assistance to
Strengthen the Management Information System office at
the Senegalese Institute for Agricultural Research
1. Introduction
One of the NRBAR project’s objectives is to assist the Senegalese Institute for
Agricultural Research (ISRA) in improving its financial management systems.
This Will help assure that financial management systems are in place providing
satisfactory accountability and control, and producing useful information to
senior management. This work Will include increasing the effectiveness of the
computerized accounting system, strengthening the indirect cost accounting
process, generating timely financial analyses in forms appropriate to decision-
makers at all levels, and developing a system for tracking all donor and
Government of Senegal contributions.
ISRA Will be revising its strategic plan and has already identified computer
systems as a key technology to support both scientific research and effective
management.
Computer systems cari be developed in support of financial
management, geographic information, integration of multi-disciplinary teams,
and telecommunications management. This consultancy Will be the first of a
series in computer systems. We propose two consultancies per year during the
project.
Beginning in late 1994, the Management Information System office (UIG) Will
up-grade its computer system with a new AS/400 F-l 0 and accounting
software from PRESYS, transfer existing records from the old System 36,
participate in training, and perform all its current tasks in support of financial
accounting. These activities Will be in parallel with a reorganization of the ISRA
financial accounting system.
The decision to move to a new platform was motivated in part by the diagnostic
report Ernst & Young prepared on the old System 36 operations. The report
presented detailed findings and as part of its recommendations
proposed that
ISRA strengthen the capabilities of the UIG. However, the report did not
present a plan to accomplish this strengthening nor identify eventual changes to
the UIG that would result from the proposed reorganization of the financial
accounting system. This first consultation Will initiate the fulfillment of this
recommendation
for ISRA.
II. Objective
This Short-term Technical Assistance Will have as its objectives to:
A.
Draft a reorganization plan for the UIG which Will reinforce
its capacity to train users, develop applications, and fully
exploit the investment in equipment and software;
B .
Draft users manuals for UIG and accounting staff;
C.
Review and revise the ISRA Computerization Plan; and
D.
Develop an evaluation tool to measure UIG performance
which incorporates the criteria of user satisfaction.
III.
Scope of Work
A.
In collaboration with the ISRA General Secretary (SG), the manager
of the UIG and the NRBAR Financial Advisor, the consultant Will
-
perform the following actions:
1 .
review background documents;
-
2.
draft a work-plan;
3.
establish the UIG procedures for the operation of the AS/400
configured with its network and accessories, the
maintenance and development of the system and
applications software, and the management of the desk-top
PCs;
4.
draft the UIG procedures manuals for UIG and accounting
staff;
5.
assess the evolving computer system needs of ISRA and
revise the UIG mission statement;
6.
draft a reorganization plan for the UIG, defining its interna1
organization, staffing patterns, and job descriptions;
7.
propose staff assignments in the reorganized system for the
existing UIG staff;
8.
identify training programs to prepare two accountants to
perform as the UIG accountant/analyst;
9.
develop an evaluation tool to measure UIG performance
which incorporates the criteria of user satisfaction,
incorporate this tool in the periodic evaluation program of the
UIG procedures manual;
10.
identify research institutes for site visits by the managers of
the consultation (use of computer systems in research
management); and
11.
propose the Scope of Work for the subsequent consultation.
B.
Qualifications
-
Demonstrated experience in computer systems management.
Demonstrated expert knowledge of:
current management
information systems practice - including LAN and WAN issues - as
it pertains to the AS/400 and its system software; the PRESYS
accounting software, e.g. COBYS, IMOBYS, SYSPAIE; and the
French language.
C .
Timing
Two months. The consultant should arrive after the PRESYS
accounting software has been installed and configured (estimated
between January and March 1995).
D .
Reports
The consultant Will present regular progress reports as established
in the work-plan. The consultant Will present the draft of the final
report 5 days before departing Senegal. After comments from the
managers of the consultation, the consultant Will present the final
report before departing Senegal.
-
-
-
-
-
Cl9
Observations sur l’approche proposée pour la mise en
place d’une comptabilité analytique à I’ISRA, 21 février
1995
-
-
-
Final Report NRBAR Financial Advisor, May, 1996
Date:
le 21 février 1995
A:
Dr. Papa Abdoulaye Seck, Directeur Adjoint/Projet NRBAR
Dr. Tom Cusack, Chef de Mission/Projet NRBAR
De:
Ndiaga Dieng, Homologue au Conseiller Financier/Projet NRBAR
David Holmes, Conseiller Financier/Projet NRBAR
Objet:
Observations sur l’approche proposée pour la mise en place d’une
comptabilité analytique à I’ISRA
1. Un des principaux objectifs de la comptabilité analytique à I’ISRA est
l’établissement du prix de revient pour les activités de recherche et de
production. La confection du prix de revient dépend de trois catégories des
donnés : les charges directes de travail, les charges directes de matériel et les
charges indirectes. L’ISRA n’a pas à ce jour maîtrisé l’analyse des ces coûts. II
lui est actuellement difficile d’identifier ses charges indirectes et par conséquent
de négocier le financement de ces charges avec les client/bailleurs.
La méthodologie de la comptabilité analytique se base sur l’allocation d’une
charge à un objet en exploitant une “clé de répartition”, c.a.d. une mesure
quantifiable qui est liée aux charges et objet (unité d’oeuvre). Dans son rapport
final de la Phase I (1993/1994), le cabinet Ernst & Young a proposé l’utilisation
de l’allocation du temps des chercheurs aux différents actions comme clé de
répartition pour les charges indirectes de l’Institut : Ainsi, plus une action
consomme de temps des chercheurs, plus il lui sera imputé des charges
indirectes.
2. Les Termes de Référence du contrat du cabinet Ernst & Young prévoient le
développement d’une comptabilité analytique. Ceci permettra à I’ISRA
d’identifier des charges indirectes et de les allouer aux différents actions de la
recherche. Cette information sera une base de discussion, vérifiable, quand
I’ISRA négociera les conventions et le financement des charges indirectes liées.
La proposition du cabinet Ernst & Young va également dans ce sens.
Cependant, il n’y a pas encore de proposition : pour l’analyse des charges
salariales directes et indirectes et leur répartition aux différents actions de la
recherche, activités de production et cellules de la structure, L’hypothèse de
base semblait d’être que I’Etat supporterait toujours les salaires de I’ISRA et il
n’y aura pas besoin d’en imputer aux client/bailleurs. La proposition du cabinet
Ernst & Young lie les salaires aux Directions et les inclue dans la catégorie des
charges indirectes pour cette direction. Par la suite ces charges indirectes
seront allouées aux actions de la recherche comme - Salaires Indirects et Autres
Charges Indirectes. La charge pour les Salaires Indirects sera composée des
salaires directs de la recherche et des salaires indirects de la structure.
Les client/bailleurs et I’ISRA voudraient développer un taux des charges
indirectes approprié pour que I’ISRA puisse financer ses frais de structure et
améliorer son autonomie et sa viabilité financière. Quand I’ISRA maîtrisera
-
l’analyse de ses charges indirectes et pourra justifier un taux des charges
indirectes il disposera d’un outil de négociation. L’ISRA pourra prendre des
décisions fondées au moment de la signature des conventions.
-
La proposition du cabinet Ernst & Young ne prévoit pas l’autonomie voulu pour
I’ISRA. Les salaires directs et indirects confondus dans les Salaires Indirects
-
rendront impossible le financement des salaires indirects par les clients/bailleurs.
En effet, les clients/bailleurs seront contents de bénéficier d’un service à bon
marché dans la mesure où I’ISRA alloue des ressources financières à la réussite
-
d’une convention dont ils n’ont aucune obligation de remboursement.
3. L’ISRA a adopté et est en train d’installer un système de gestion
-
d’information, “INFORM”, développé par I’ISNAR. INFORM est concu comme
un outil de planification de la recherche. Avec une bonne collecte de temps des
chercheurs il est possible de procéder à une analyse pertinente et à des
-
prévisions et allocations de ce temps aux actions de recherche. Muni des
informations budgétaires, INFORM peut aider au développement de scénarios
d’allocation des ressources financières aux programmes de recherche.
Probablement une des hypothèses du cabinet Ernst & Young est que I’ISRA
-
dispose d’un système approprié pour la collecte et l’analyse de temps des
chercheurs et pourrait développer sa clé de répartition pour l’allocation des
charges indirectes. Cependant, le problème de la fréquence de la collecte des
donnés et leur validité demeure. Plus la fréquence de collecte des informations
est grande plus on a la chance d’avoir des informations réalistes et pertinentes.
Comment faire de sorte que SYSPAI complète l’information d’lNFORM et
permette une évaluation réaliste des coûts directs et indirects?
La dernière réunion au sujet de INFORM, le 9 février, a fini avec l’élaboration
-
d’une fiche de pointage pour les chercheurs. Cette approche donnera un
instrument de collecte des donnés pour la saisie au niveau d’lNFORM et
l’allocation éventuelle des coûts salariaux au niveau des actions.
L’introduction d’lNFORM à I’ISRA a demandé un investissement de temps et de
ressources financières importantes. A part les missions de I’ISNAR, I’ISRA a
acheté cinq micro-ordinateurs, des progiciels et prévoit l’achat de cinq
imprimantes Laser. L’Institut a alloué des budgets en 1995 pour le
fonctionnement du système.
4. Notre recommandation principale est que I’ISRA prenne les mesures pour
que les salaires directs de la recherche soit imputés aux actions de recherche,
-
que le taux des charges indirectes de I’ISRA soit composé seulement des vraies
charges indirectes et que I’ISRA négocie le financement de ses charges
indirectes avec ses client/bailleurs en facturant les charges indirectes allouées
aux actions de la recherche comme une partie des coûts totaux de la recherche
à I’ISRA.
-
c20
La comptabilité générale et les bilans par rapport à la
“comptabilité d’entreprise”, la prise de décisions et le
contrôle de la gestion, 20 janvier 1996
Final Report NRBAR Financial Advisor, May, 1996
Date: 30-01-96
A:
Distribution
De:
David Holmes, Conseiller Financier/NRBAR/ISRA
Objet:
La comptabilité générale et les bilans
par rapport à
La “comptabilité d’entreprise”, la prise de décisions et le contrôle de la
gestion
-
Re:
Réunion de coordination du 29-01-96
La comptabilité au fond n’est qu’un système d’information qui prévoit les événements,
constate les opérations, les classe, les enregistre, les traite et les communique aux
décideurs.
L’entreprise tient une comptabilité pour répondre aux deux principales contraintes
suivantes :
Une contrainte externe d’abord : l’obligation juridique; le besoin de preuves et la
fourniture régulière d’informations
sur sa gestion financière aux différents
partenaires.
Une contrainte interne : la génération d’une information au moment opportun pour
la prise de décision, la gestion prévisionnelle, l’allocation des ressources et le
contrôle des pouvoirs qui sont délégués.
Au spécificité du secteur de I’ISRA, de ses ambitions à court, moyen et long termes, un
système d’information intégré est aujourd’hui indispensable et urgent pour lever les deux
contraintes ci-dessus. Pour ce faire il n’y a pas d’autre alternative que la forte utilisation
de l’outil informatique, même en réseau, qui va
accompagner tous le processus d’implantation, d’exploitation et le suivi.
L’ère de la comptabilité générale et des bilans à I’ISRA
Les textes juridiques et réglementaires ont défini les principes de la comptabilité générale
et sa nomenclature à travers le Plan comptable Sénégalais (PCS). En application de ces
textes, I’ISRA tient une comptabilité générale.
Les états financiers annuels et la
vérification externe de leur fiabilité sont la marque du respect que I’ISRA porte à ces
règlements.
C’est ainsi que la comptabilité générale est principalement destinée à
satisfaire la première contrainte relative au respect de l’obligation juridique.
-
II faut noter que si I’ISRA était une petite unité mono-produit ou mono-financement, cette
comptabilité générale aurait peut être pu répondre également à la deuxième contrainte
relative à l’information de gestion.
Mais il se trouve que I’ISRA est une structure
suffisamment complexe dans le secteur particulier de la recherche pour que les besoins
d’information de gestion de la Direction Générale puissent être satisfaites par les seuls
-
états financiers, bilan et les analyses annexes des comptes générés par la comptabilité
générale.
L’exemple des bilans multiples à I’ISRA
Notre propos peut être étayer par l’exemple des bilans multiples à I’ISRA. En effet, la
réunion de coordination du 29/01/96 a noté que I’ISRA a hérité des anciens instituts de
recherches Francais la pratique d’avoir une multitude de bilans et de des systèmes manuels
de comptabilité générale. Et, la Direction Générale s’est toujours limitée à concaténer ces
bilans dans un bilan annuel suivant les exigences de la comptabilité générale.
Le faite de morceler ainsi les opérations financières de l’Institut en bilans offrait une fois
par an l’opportunité de contrôler les données avant de les injecter dans le bilan général de
l’institut. Dans l’organisation du service comptable, ce découpage des données en bilans
a également permis un certain contrôle des délégations de pouvoir, d’autant plus que ce
contrôle n’était pas fait en cours d’exercice.
La “comptabilité d’entreprise”, les decisions et le contrôle
Cependant, à l’expérience, il s’est avéré que cette pratique de bilans multiples et de
systèmes manuels, malgré quelques avantages limités n’a jamais été capable de satisfaire
le besoin d’information de gestion de la Direction Générale pour la prise de décision
courante et le contrôle continu de la gestion.
La comptabilité dite “comptabilité d’entreprise” est celle qui intègre la comptabilité générale
et exploite les mêmes données de base de la comptabilité générale pour en faire cette
information de gestion attendue par la Direction Générale.
Cette comptabilité d’entreprise joint dans un système intégré la comptabilité générale,
auxiliaire et analytique; la comptabilité matière et budgétaire; le suivi des engagements, des
conventions et de la trésorerie; la paie du personnel; et les autres systèmes d’information
de gestion. II s’agit du système d’information de gestion financière.
La première question que la Direction Générale se pose alors est la suivante :
Comment I’ISRA pourrait satisfaire d’une manière efficace à même temps les
contraintes juridiques et les contraintes liées à la gestion courante et au contrôle
de la gestion?
Autrement dit, est-il possible d’avoir un système intégré de
comptabilisation avec une saisie unique qui puisse satisfaire ses deux contraintes?
Au seuil du 21 eme siècle, I’ISRA et toutes les organisation qui sont obligés de moderniser
leur gestion, ont la possibilité d’exploiter l’outil informatique et des systèmes d’information
de gestion qui n’existaient pas il y a vingt ans.
En effet, dès que les applications
comptables sur les gestionnaires des bases de données relationnels ont été développées,
un grand champ d’activité pour le traitement des données, les interrogations et les rapports
particuliers s’est offert aux utilisateurs intéressés comme I’ISRA.
Si on arrivait à avoir une application informatisée à I’ISRA qui permette des appositions de
centres d’imputation analytique à toutes les transactions de la comptabilité générale et
dans lesquelles les centres d’imputation analytique pourront être renseignés par unité, par
programme de recherche et par fonds (bailleur), on n’aurait plus besoin d’élaborer des
bilans par unité.
Dans ce cas, on aurait un seul bilan répondant en même temps aux exigences juridiques
et les rapports financiers nécessaires à la prise de décisions, au contrôle des délégations
de pouvoir et à la satisfaction des autres besoins d’informations des décideurs.
En relation avec la nouvelle structuration de l’Institut, ses objectifs stratégiques dans le
cadre d’un système national de recherche agricole et l’urgence de faire face aux défis
immédiats, la deuxième question soulevée par la Direction Générale est la suivante :
-
Quels sont les exigences d’un tel système d’information intégré en termes de
satisfaction effective des besoins de l’Institut, de respect du délai de mise en place
dans le premier semestre 1996, de coûts et de possibilité d’appropriation de tout
-
le processus par I’ISRA?
Ainsi, toute proposition de système qui sera faite à la Direction Générale de I’ISRA dans
-
ce cadre pour satisfaire en même temps ses besoins d’information pour la prise de décision
et les exigences juridiques, doit d’abord répondre d’une manière précise à cette deuxième
question.
Les termes de référence (ci-joints) pour la sélection d’un cabinet d’expertise en vue de la
mise en place d’un système de gestion informatisé à I’ISRA furent basés sur les
-
préoccupations soulevées par la deuxiéme question de la Direction Générale.
Dans le contexte actuel de I’ISRA et tous les enjeux auxquels il doit faire face les
-
indicateurs de réussite du système désespérément attendu seront :
- Le système proposé est validé, mise en place et opérationnel avant la fin du
_
premier semestre 1996 ;
- Le bilan annuel unique est produit et audité dans les délais et
- Les tableaux de bord de la Direction Générale, des Unités et de la hiérarchie sont
_
régulièrement alimentés pour la prise de décisions et le contrôle.
. . . et ainsi, la Fonction Gestion Financière aura apporté à temps et dans la qualité requise
sa Pierre dans l’édifice du Projet d’entreprise de I’ISRA.
Distribution:
DG, DS, SG, Al, CG, CSPP, ACP, UIG, NRBAR
-
-
PROCEDURES DE GESTION
DES CONVENTIONS
T.S.3.A.
I
PROCEDURPS DE GESLION DES CCh-v~ZNïIONS
-
S O M M A I R E
-
INTRODUCTION
1
- DISPOSITIONS GENERALES
II -
IDEiNTIFICATION
III -
NEGOCIATION
lx-
APPROBATION
V-
EXECUTION
VI-
SUIVI-EVALUATION-REORIEWTATION
VII -
CIRCULATION DES DOCUMENTS
VIII -
ELABORATION DES RAPPORTS
IX -
KISEAJOURBASEDE~ES
X-
CLOTURE DE LA CONVENTION
XI -
ARCHIVAGE
ANNEXES
I.S.R.A.
PlMCEiDTJRXS DE GESTION DES CONVENTIONS
INTRODUCTION
C'une manière g énérale
les Pays en voie de développement y
ccmpris le Sénégal, ne participent pas de manière significative a:d
financement des programmes de recherches. Ils font souvent recours
à des
institutions
spécialisées
de financement ou d'aide a2
développement à tra;rers des accords de crédit, de subvention, de
dons, etc.
Selor
la nature des activités exercées par ie bailleur,
les
financements peuvent provenir de :
l Instituticns financières internationales telles L'IDA, la %Z,
lâ %A;, e:î. Ce sont des banques qui acccrdent des créCi:s pc,r
le tiéuelc~pezerz de secteq:rs donnes.
4
?ays
àéveloppés
àâr,s
l
e
cadred e
la
coopérâ:iûx b11a:lrale.
C' est le cas des
financements C%I,
F.A.C.,
C.C.3
I
A.C.Lj.T --,
r-2
CT.... .
4 Fondations tel q.de
la
fondatiûn
Rockfeller,
le
FIS,
Fcr.ds
sazudien, kowetiec, etc.
l
Institutions de
recherches
telles
que
I'AZRAO,
i ' ORSFCM,
le
CI~xm, 1 'ICRISAD,
ILRI, IFPRI, IITA, CIRDES, etc.
4 Organisations
inter-états
telles que la CFF,
l'CUA,
:'cMc's,
l'INSAH/CILSS, etc.
l Réseaux de recherches comme la CCaF, ROCARS, ICRAF, etc.
l Universités et
Instituts de formation tels que l'UCAD, US:,
ISNAR, MSU, OSU, WAGENIMGEN, UPMC, etc.
l Organisations non gouvernementales telles que Réseau Afrique
2000, ENDA, etc.
. Scciétés
r,acicnales
publiques ou mixtes SAE2, SODEYI1q, SODEFITEX,
SOCAGRI, etc.
l Sociétés natior,ales privées SENCHIM, CNIA, etc.
l Sociétés privées multinationales telles que NLSTLE
L'analyse de lâ
structure
d-i financement de 12 reckerc5.e -
: cc
açricûle pern-,e: de faire remarq.Jer q-de l'IS2.A ne cciY.pre pas moi-.,
de cent (100) conventions vivantes par an.
-
Ces
conventions sont caractérisées par :
l leur dispersion dans les différents centres d'où la nécessité de
reconstituer toute i'information relative à ces conventions ;
l leur
spécificité,
elles financent souvent des activités zu des
rubriques bien spécifiques ;
l leur durée
limitée dans le temps (3 à 5 ans en moyenne) ;
6 les C 0 i;i t e n t i e ' 1 Y
le n c *?
u.
qü 'elles font na2tre par
respect des
ez~;â~gezents car l'uxe des parties ;
La nécessité de gérer les conventiûns suivant les zêzes r&,gles
.7.-e
i -
le b*;dget le l'érat milite ez favel.ir d':Lp.e l-1ar7czisa:iz~ Ccc
procédures et z&:hodes de gestion d'où le besoin de crkez 'JC Caire
de gestion
[maz:;el d e
procéduresj
pour
gérer
toutes
les
convezticns exéei;:ées par 1'ISRA.
Ce manuel décrit les dispositions et régles à suivre depuis la
pkâse d' identification du prcjet jusqu'a la phase de clôture de -a
conventicn.
-
-
I . S . R . A .
PROCEDURES DE GESTION DES CONVENTIONS
I/ DISPOSITIONS GENERALES
I-l -
PRESENTATION DE L'1.S.R.A.
I-2 -
ACTMTES DE L'1.S.R.A.
I-3 -
CLAUSES GENERALES APPLICABLES AUX CONVENTIONS
I-l PRESENTATION DE L'1.S.R.A.
L'Institut Sénégalais de Recherches Agricoles
(IS.324) est uz
;tabli.ssement Public à caractère Scientifique et Techni,q;e (ZPST;.
Ii
reiève tir
Ministère
de l'Acjric~2lt:re ; il a à 53 têre :;:
r;irecte:r général noxrné, par dOcret Fresidextiei. Les organes de
contrôle sent essentlellezent le Ccnseil d’-MTinistraticz, -P=:
. 7
..--- -..
Sd
?lan interne,
l'Institut est dcté ccmme le prévoit la loi, d'une
cellule de Contrôle de Gestion et d'urne cellule d’Audit Interne.
1
,es activités scientifiques de l'ir.stit;t sont cocrdznnees car
'in Direîtecr Scientifique.
L’Institut est organise en Linités de Recherches, ez TJnités de
Services et en Unités de Prcductions.
Les Ynités de Recherches Régionales (U.R.R) corres>ozdent au:<
Zones agro-écologiques du Pays. Les U.R.R regroupent en un seul
programme l'ensemble des activités de recherches menées dans Kze
région qluelque soit le domaine concerné.
L e s
Unités de
Recherches
d'Appui(U.R.A)
regroupent
ies
activités de recherches d'appui par grands dcmaines scientifiql:es:
productions
animales,
productions
forestières,
productions
végétales,
producti cris haiieutiques, scciu-économie er Fclitlq:e
agrico:e.
Yes Unités de productions sont : l'Unité de Prcdl~cticns de -
Vaccins et l'unit4 de Productions de Semences
-
'Les Unités de Services concernent l'infzrmatioc scientifiqse et
technique et la Direction Générale.
Les unités se répartissent ainsi par région :
l Unité de Recherche Régionale Basse et Moyenne Casamance.
l t-'Eité de
Recherche
Régionale
Haute
Casamance et
Sénegal
Oriental.
l Yr,ité de Recherche RégioRale SuU Bassin Arachidier.
l Unité de Recherche Régionale Nord Centre Sàssin Arackidier.
0 71.3 : c '
b..r ,-e de ?~~-%ercl?e
L -b.
RPgicnale Fleuve.
__
0 ~~ r. F t g? .CIE Recherche Régior,a:e Zor,e Sy:ÿc 23stsra;e.
l
-:q
,,.ité
de Recherche Regionale Zcr,e des Niag:es.
0 I:n:: é de Recherche Régionale Zorie Maritime.
4 "F'+é
__.A_ de Recherche d'Appui Prcd.:cticEs Ar.ir?ales.
* cÎ.it é de Recherche d'Appui Productions Ealleutiques.
4 5' ya i t é de Recherche d'Appui Producticns V,g,tales.
l Unité de Recherche d'appui Productions Fzrestigres.
l Unité de Production de Vaccins.
o Uni:& de Production de Se&mences.
l Ur.i~& d'Information scientifiq.de et techr.iq:ze.
0 Socio-économie et politique agricole.
I-2 ACTIVITES DE L'1.S.R.A.
A/ Mission de 1'I.S.R.A.
La m i s s i o n d e i,‘iSRA e s t d e c o n d u i r e ,des recherches appliqxocs
a u
s e r v i c e d u développement d a n s l e s s e c t e u r s d e s productic:.s
h a l i e u t i q u e s , a n i m a l e s , f o r e s t i é r e s , véçétales e t d e l ’ é c o n o m i e
rurale, plus spécifiquement, 1’ISRA d o i t :
l mettre a la disposition des planificateurs et Zes décideurs des
informâtions
nécessaires à
l’elabzrarion d e s
p0:i tiques
Se
développement
et à a p r é p a r a t i o n d e s p r o j e t s e t p r o g r a m m e s d e
développement agricole ;
l
produire l e s i n n o v a t i o n s t e c h n o l o g i q u e s appropriées utilisables
par
l e s agrr‘cülteurs,
, é l e v e u r s e; pêchet;rs d e s
différentes
régions
du pays et
s u s c e p t i b l e s d ’ e n g e n d r e r ,de
nouvelles
s o u r c e s ’
ce
r e v e n u s e t d ’ e m p l o i e n m i l i e u rurai ;
p r o d u i r e d e s
connaissances
pouvan-,
être
utilisées
par
13
co.mm~una~~t ér s c i e n t i f i q u e natisnâle e t iT,:ernationalê.
B/ Domaines de compétence scientifique et technique
L e s t h è m e s d e r e c h e r c h e executés p a r 1’ISW pcr:er.t s.-1r les
p r o d u c t i o n s v é g é t a l e s , a n i m a l e s , f o r e s t i è r e s , halieiitiques et ’ IC-
s o c i o - é c o n o m i e e t p o l i t i q u e a g r i c o l e .
C/ Avantaqes comparatifs
l
personnel scientifique et techniq?;e hautement qualifié ;
* ressources financières relativement importantes ;
0 équipements et infrastructures dans toutes les régions du pays
(réseau de centres et stations).
D/ FIdations avec les institutions et orqanismes -
scientifiques nationaux et internationaux
-
Niveau r,ational
: UCAD, VSL, IT.Z.,
ECOLES DË FCRMATIOX
-
-
Xiveau rhgional :
C C R A F , Ir;SA:-:,... ETC.
Niveau i n t e r n a t i o n a l :
INSTITXS,
UNIVERSITES ET ORGANISMES DE
RICHERCXE DES PAYS DU NORD (ORSXM, CIRAD, MSU, OSU, etc...).
Centres i n t e r n a t i o n a u x d e iecl?erche a g r i c o l e d u
système CGIP3, S?U.?. str.. . .
x-3 CLAUSES GENERALES APPLICABLES AUX CONVENTIONS
SIGNEES PAR l'I.S.R.A.
A/ Justification
Yes p résentes
clauses
généraies
, énoncent
u n terrain
:m.hre
,ie
ccr.ditivi2.5 qui s’appliquent C’2r.e faGon gknérale 22~ ccnvezticzs
s i g n é e s p a r 1’ISRA.
Elles
SC-.‘-,
applicables
. . . taites ccnventiczs
SÛUS
r é s e r v e s d e rtcdificcricns
Stipul&es
A-r
UC.iS
lesàires
conventions.
B/ Incompatibilité
E n c a s d ’ i n c o m p a t i b i l i t é , e n t r e u n e d i s p o s i t i o n quelconque d’urne
convention s i g n é e p a r 1’ISRA e t d ’ u n e dispositicn d e s c l a u s e s
générales,
?a disposition de la zûnvention signée l’emporte.
C/ Coopkation, Information : L e s Baille.lrs d e Fonds,
1’ISRA e t l ’ e n s e m b l e d e s parceriaires
i m p l i q u é s dacs l ’ e x é c u t i o n
d ' u n p r o j e t c o o p é r a n t étroitemezc e n v u e d ' a s s u r e r
l a r é a l i s a t i o n
des objectifs du projet, . . . cette fin, ils :
- procèdent périodiquement . . des
-canges
, +.-
de vues concernant
l'état
d'avancement du projet,
les cbzertifs,
l'exécution des
obligations inccmbant . . chacune des parties ;
- s'informent mutuellement de toute cirzcnstance qui constitue ZJ
risq?Le de constituer une entra-Je à la 0zr.r.e exécurion d-d ?rsjet.
Ces
rencontres
sont
initiées péricdiquement par le Directeur
Scientifique en présence des chefs d'ur.i:é concernés.
D/
Entrée en vigueur :
Toute
conventlcn qui engage la
responsabilité de
l'institut,
doit
être
matérialisée
par un
docllment écrit dûment signé par les conrractants .
Une convention n'entre en vigueur qï'3près la signature par le
Directeur Généra: 0.u ?rotocoIie d'3ccsr2 ez l'émission 3e la letzre
d'e;,Gc;ticn qxi prézise le d&arrage effec:if.
E/ Suspension : L'ISEXA peut décider de suspendre l'exécutlcn
4'Lr.e cons-entier, si l'une des clauses $2 bailleur de isnds ou tics
par:
*
ei‘lâlres n'est pas respect,e.
P/ Clôture
: Toute convention prend fin noLqalement ~. la date
prevue dacs le protcccle d'accord. Xais un délai de 3 ~. 6 mois est
possible
pour
faire
le point sur l'ensemble des problèmes en
suspens
-
SU'
le plan
scientifique
3ziiilnistratif
financier
C U
ccmptable.
G/ Participation aux c0fit.s indirecta
: Toute convention doit
obligatoirement prévoir une particiFarion aux charges indirectes
d e
1'ISFW
(eau,
téléphone,
personnel,
électricité,
charges
médicales)
suivant les conditions qui
seront fixees d'un commun
accord avec le Bailleur de Fonds.
w Propriétb intellectuelle : Tous les résultats des
Recherches
r a l l i é e s
(innovation,
ir,venticn)
dans
l e
c a d r e d e
l ’ e x é c u t i o n d ’ u n e convention s o n t l a p r c p r i é t é e x c l u s i v e d e 1’ISRA
a+-
b.. s o n t p r o t é g é s p a r l e s l o i s e n v i g u e u r a u S é n é g a l e n m a t i è r e d e
?rooriété
.
intel?ec+.~~lle.
-A-
C e s r é s u l t a t s n e p e u v e n t ê t r e u t i l i s é s
n 1
d e
façon
ind i\\riduelle p a r
les
zkercheurs
prtenaires cs
B a i l l e u r d e F o n d s s a n s l ’ a u t o r i s a t i o n d e 1’ISRA. C e p e n d a n t i l p e u t
y a v o i r d e s c a s d ’ e x c e p t i o n .
I/ Donation : I l y’a dor,ation lorsqu’un organisme (Donateur)
Far s a
prcpre i n i t i a t i v e ,
transmet
à L’ISRA
(Zcnataire) l
a
p r c p r i é t é s o u s f o r m e n u m é r a i r e o u e n n a t u r e d e s b i e n s p o u r
soutenir la Recherche Agricole. C e type d ’ o p é r a t i o n n e f a i t n a î t r e
d e l a p a r t d e 1’ ISi% aucune obligation.
J/ Indivision : si dans le câdre C’ur,e conventicn un même hier.
est à la prcprié:é
:oFuT:,ne d e 1’IS.R.A et d’àütres p a r t e n a i r e s , les
C+ats causés p a r les autres co-propriétaires sur tout ou partie
d e s b i e n s n e s e r o n t p a s p r i s e n c h a r g e Far l’Institut.
K/ Diriqisme contractuel :
L’<,:stitut ne
Fe=t r.21 lezezt
s’engager dans des convent ions toutes préparées à ? ‘ a v a n c e qui ne
l a i s s e n t p l a c e à a u c u n e d i s c u s s i o n .
$:
“A.
c e l a d e v r a i t ê t r e l e c a s ,
l a dézision d e s i g n e r d e t e l l e s
conventions émanerait du Directeur Géné rai d e 1’ISRA.
L/ Aléas : S i $ans le cadre d’une convention l a prestaticn d e
l’Is-?.A
L
dépendrait
d’un
événement
i n c e r t a i n
(catastrcphes
naturelles),
l ’ i n s t i t u t n e p e u t ê t r e t e n u p o u r r e s p o n s a b l e s i l e s
o b j e c t i f s d e l a c o n v e n t i o n n ’ é t a i e n t p a s r é a l i s é s .
M/
Modalitb
de financement :
L ’ i n s t i t u t
ne peut pas
s ’ e n g a g e r d a n 3 u n e c o n v e n t i o n s i d a n s l e c a d r e d e c e l l e - c i l e s
m o y e n 3 à m e t t r e e n o e u v r e p o u r l a r é a l i s a t i o n d e s o b j e c t i f s n e
Feuvent être obtenus en temps opportun.
,r
tir-~
-cI:.cl
f--- d e roclexent d o i t ê t r e m i s er. F:ace po*ir c o u v r i r Ier
dépe:ses p r é v u e s , l ’ i n s t i t u t r.e p o u v a n t Fréfizaricer d e s d&ezses
pour le compte de la convention.
N/ Gestion des fonds : Les Fonds des cûn*Jentions signées par
l’inszirut
sont
administrés
par
L e
Zirecte=r
F i n a n c i e r ef
Corsp:aLle e t l e
Uirecteur
G é n é r a l d e 1’ISM, 0~ p a r
lezi;rs
reprhsentants respectifs dûment nommés.
cn a,--‘:p
-Ix.+ 1
c a s l e s f o n d s n e p e u v e n t êire g é r é s d’urne m a n i è r e
indépec5ante s a n s l e r e g a r d d e 1’ISRA.
P/ Ouverture de compte bancaire :
L' o u v e r t u r e d * u n comp-,e
bancaire s p é c i a l peur crie c o n v e n t i o n dependra d e s a d u r é e e t Ce
l’impcrtance des Fends s u r l a d u r é e d u Prcjet. E l l e e s t l a i s s é e . . .
1 ‘apprkzziation de 1’ ISAP.A.
-c.;te conver.Elsn d o i t obligatoire.zen:
ccrr.?crter
1: r; e versi::.
CT-* ,-: ^
-,s..y5-2e.
L e s prxédl:res d e g e s t i o n e n v i g u e u r à l’1S.U s o n t ap?licables 2
ta,--e L”Ld,-
*^““crc-1re si?rée e n t r e zelui-ci e t 12: parrezàire.
To!it
fràis àdditiczzel
lié à
l’exécutivz d e l a
ccr.rentior. es:
s’ippcrce
Car
l e b a i l l e u r y
compris
les
f r a i s d e
perscnr,el
perrr,àzer.t .
Les
frais
d e déplacement p r é v u s p a r l a cc2 veE:ion s o n t payes a,::<
tâux er. ri;).2eur à 1 ’ ISriA.
L a cur.Trention p e u t p r é v o i r d e p a y e r d e s priTes, m a i s c e l l e s c i
sercr.t redistribuées de maniére équitable au personnel intervenant
d a n s Ic ccsvent ion.
-
I.S.R.A.
PFtOCEDURES DE GESTION DES CONVENTIONS
-
-
II/ IDENTIFICATION
-
Document génbrateux
: Fiche d'identification de projet (F.1.P)
Lcrsqu ‘ u n p r o j e t a é t é i d e n t i f i é , l e {ou l e s ) c h e r c h e u r s impliqués
l e m e t t e n t a u p o i n t e n procédant à :Jne étude de faisabilité.
ILS
remplissent
u n e
F.1.P
et
l a
ssumettent au
Directezr
-
Scientifiqce de 1’ ISRA.
L o r s q u e l e
p r o j e t
est
jugé
satisfaisant
par
l e
Directe::r
ScieEtifiqce d e :‘ISRA, c e l u i - c i Canne d e s directives p c r r q u e d e s
négociaticr;s
o f f i c i e l l e s
s c i e n t
er.gâ;ées
a v e c l e
(cu les
Sailleurs d e Fends deva?: firar,eor l e Pryfe;.
si
l e
p r o j e t
n’est
pas
jlzgé satisfâisant p a r l e
Dlrecterr
SC’ en!- i
v-e. fiqüe *u r é a l i s a b l e ,
l a F.I.P e s t Class&e s a n s s u i t e ,
les
chercheurs
e n s o n t
infcrxés p o u r arrêter
touc
contac:
01: pc-r
rPviser
le contenu d u Prcjet pc:;r cn,e a u t r e sox~.i~~i~n.
-
i
I.S.R.A.
PROCEDURES DE GESTION DES CONVENTIONS
/III/
NEGOCIATION
Document générateur : Fiche d'ouverture des nbgociations (F.0.N)
L o r s q u e l e D i r e c t e u r S c i e n t i f i q u e a émis s o n a v i s f a v o r a b l e s u r l e
c o n t e n u d u P r o j e t ,
il apose s a s i g n a t u r e e t s o n c a c h e t s u r l a
f i c h e
d ’ i d e n t i f i c a t i o n d u
P r o j e t (F.I.Pj
cette
f i c h e
devra
é g a l e m e n t p o r t e r
l e
v i s a d u
(ou desj
B a i l l e u r s
de Fonds er
pàrtezaires.
C’ne f i c h e d ’ o u v e r t u r e d e s n é g o c i a t i o n s e s t a l o r s m i s e
e n c i r c u l a t i o n .
C ’ e s t à ce stade que 1’ISPA et le Bailleur de Fonds définissent de
façon
précise
l e
pro j et,
les acti7Ji+bc
A--u à
e-?-
. . -I -ê;re.r,dre ~n2-l
p-u-
atteiz dre l e s o b j e c t i f s , l e s mcdalités, l e s Tcnditions finaxzières
l
e
suivi d-2projet 02 t o i t a u t r e p o i n t 7.éritanc 12 . -‘ 2
a - +
-,e:cicr.
spéciale.
Ces negociaticns
d o i v e n t respeczer les dispcsitions p r é v u e s d a n s
l e s rIELises générales
applicables
a 1.2 x
ccrivezt i0r.s
sigr.êes fsr
I ’ ISXA.
A u t e r m e d e s n é g o c i a t i o n s l e p r o t o c o l e d’accord d u prcjet e s t
soxmis a u D i r e c t e u r Genérai d e 1’ISPA p o u r a p p r o b a t i o n . I1 s e r a
accc;pagné d e l a F.I.P, d e l a P.C.3 e t d ’ u n e fiche signalétiq_e
qui
résume
les
éléments
pertinents
dl3
projet en . de
vo;e
cor,c?csion.
S i l e s n é g o c i a t i o n s n ’ a b o u t i s s e n t p a s , le dossier est classé et le
Directeur scientifique en informe l e s c h e r c h e u r s cor.cernes.
I.S.R.A.
PROCEDURES DE GESTION DES CONVENTIONS
IV/ APPROBATION
6
Document générateur : Fiche signalbique de Projet (PSP)
-
L a f i c h e d ’ i d e n t i f i c a t i o n d u p r o j e t acccmpagnée d e s differentes _
correspondances ou documents issus des n,gociations et du document
d u p r o j e t s o n t s o u m i s à la commission des con-dent ions.
C e t t e _
dernière
l e s e x a m i n e e t l e s s o u m e t à l’approbaticn d u D i r e c t e u r
Général.
-
A u p r é a l a b l e , l e
Directeur
S c i e n t i f i q u e ,
l e s
partenaires
et
Bailleurs de Fonds auront paraphé l’ense-mble de ces documents.
Après approbation e t s i g n a t u r e d u D i r e c t e u r G é n é r a l , l e d o c u m e n t
e s t n~332rvté ez m u l t i p l i é e n c7 ( s e p t ) e x e m p l a i r e s car l e 3ureau
du Courrier et ventiié cwme s u i t :
- O r i g i n a l : Bailleurs de Fonds
- C o p i e 1
: C’nité d ’ a c c u e i l d u p r o j e t
-Ccpie2 : Directeur Scientifique
- Copie 3
: Ccntrôleur d e Gesticn
- copie 4
: D i r e c t e u r F i n a n c i e r e t Ccmgtable
- Copie 5
: Directeur Administratif et des Services Techniques
- Copie 6
: Auditeur Interne
- Copie 7
: Chrono du Bureau du Courrier
I l
est
accompagné
d’une
lettre
d ’ e x é c u t i o n
ir.it iée
par
le
D i r e c t e u r S c i e n t i f i q u e e n r a p p o r t a v e c l e S e c r e t a i r e G é n é r a l , L e
D i r e c t e u r F i n a n c i e r e t C o m p t a b l e ,
l e C o n t r ô l e u r d e G e s t i o n q u i
p r é c i s e t o u s l e s a s p e c t s
nécessaires
à l a b o n n e e x é c u t i o n rju
projet.
S i p o u r une r a i s o n o u u n e a u t r e l e D i r e c t e u r G é n é r a l n ’ a p p r o u v e
p a s l a c o n v e n t i o n ,
l e d o s s i e r g l o b a l e s t r e t o u r n é a u D i r e c t e u r
S c i e n t i f i q u e q u i , par lettre informe qui de droit.
-
I . S . R . A .
PROCEDURES DE GESTION DES CONVENTIONS
v/ ExExuTIoN
Document génhrateur : Lettre d'exécution du projet ( L.E.P )
Une f o i s l e p r o j e t s i g n é p a r le D i r e c t e u r G é n é r a l e t l e s f o n d s
nécessaires mis en place, 2ne
lettre d ’ e x é c u t i o n dx p r o j e t e s t
préparée pour marquer le démarrage effectif.
C e t t e l e t t r e e s t e n v o y é e :
- 2artenaires du projet
- Chef d’unité (chef projer et services de gestizr;j
- Zireztej.2r F i n a n c i e r e t CZP+-~~
pLcu-e
- nG rn-+nlTr
-&L-LMCIJ*
A+inistrazif 3: des Ser-Ji-nq Teck-: -“c-
-GI
. . ..- d-2-3
- ?irecte.ur SCienzifiq2e
- Contrôleur d e Gesticr,
- Xditeur i n t e r n e .
I . S . R . A .
PROCEDURES DE GESTION DES CONVENTIONS
V/ SUIVI EVALUATION ET REORIENTATION
L a Directicn S c i e n t i f i q u e d o i t é l a b o r é e pcc= ckaql:c crzjet 1~2 plar.
-
d e suivi/éval2âticz q u i ccrnporte :
-
- Une Li&e Chronologique des projets(L.C.P).
- Une Situation d'Er&ution Technique (S.E.T)avec deet
-
indicateurs objectivement vérifiables.
- Une Situation d'Ex4cution Financière Comptable et
Administrative (S.E.F.C.A).
- Des visites d'essais peur contrôler ie respect des
p r o t o c o l e s d ’ e x p é r i m e n t a t i o n e t l e caler.drier
d’exécution.
- iec Difficultb Rencontrées et les Solutions
Préconisées(D.R.S.P.).
L!e m a n i è r e périodiqse, i l e s t procéd6 à ,r; sui-;i-~-,-al~a~iz~ d e
toüs les proje+s poür .s’ass:Lrer q u e ies ob>ectifs assiGnés orAt é t é
attein:s dafis les 2élais e: qre les
-2 z I-i ds xis
er. F13ze czt é t é
?.C< i *
L,LilSéS
d e T[anière efficieLte.
Vne
réunion
a v e c le responsable
d u pro;et,
l e
Ccntr6lexr d e
Gestion,
l e
Directeur
F i n a n c i e r e t
Corctable,
l e
Directecr
Administratif e t d e s S e r v i c e s T e c h n i q u e s , L ‘-kudizeur I n t e r n e e s t
p r é v u e p o u r p a s s e r e n r e v u e t o u s i e s aspects iLés & l ’ e x é c u t i o n ÛL
projet.
Q u e l l e q u e s o i t l a c o n c l u s i o n h l a suice d e l a renccztre m a r q u é e
d’un procès v e r b a l signé par tous les participants, un document
o f f i c i e l e s t é m i s p o u r mcdifier
l’accord
inlt-2: 012 marqüer la
c o n t i n u i t é .
I . S . R . A .
PROCEDURES DE GESTION DES CONVENTIONS
VII/ CIRCULATION DES DOCUMENTS
I
I
I
11 s'agit des docurr,ents suivants :
* Protocole d'Accord du projet
* Aver.ant
* Correspondances Bailleurs
* Correspondances Partenaires
* Correspondances avec les autres unités
* 01; la Direction Générale ar sujet d*u projet
* Rapports Scientifiques
* Rapports Fizar,-iers
* Y&oires
Niveau Sibge
* Direction scientifique
. rapport scientifique, po*zr étude
. d0cmeî.t du projet, peur zLasse;nent
. correspocdances diverses pzur information
. rappcrt financier, peur attribution
l Conti618 de G8stion
. tous les documents, pour archivage et actions.
* Direction de 1'Administration et des Services Techniques
. documents du projet,
. avenant,
. diverses correspondances
.
rap2Grt financier
. raFp3rt scientlfique,(pour Infcrmation)
* Direction Financiàre et Comptable
. doclx!ents du projet,
. avenant,
. diverses ccrrespondances
. rapport financier
. mémo i re
. aver?ant (pour suivi)
* Audit Interne
. tous les doCum.ents pour i~fom.ati0n.s et aztizns.
I.S.R.A.
PROCEDURES DE GESTION DES CONVENTIONS
VIII/ ELABORATION DES RAPPORTS
J
TOllS
les mois,
le Coztrsleur de Gestion édite 13 Situation Des
Rapports
(S.D.R)
A produire pour
le mois
suivar::
(rapports
scientifiques oü
rapports financiers)
à partir de ia base de
données. En cas de non production de ces rapports. 11 Émet ur.e
Lettre de
Relance
(L.D.R)
3
l'attention
des
respc:sables
scientifiques et
financiers et en
informe ?e
Cirectecr
Scientifique.
Les mcdalités et
les
périodicités de confection dos rzpportz
scientifiques et financiers
sont
définies par 12
Frstocole
d'accord.
Le cirzzit
d u
-,ràicemer,r
de ces documents est éz,ilO 2;~s 1~
Daycie
- e...
"Circulation des documents".
I.S.R.A.
PROCEDURES DE GESTION DES CONVENTIONS
-
IX/ MISE A JOUR BASE DE DONNEES
-
-
- CODIFTCATIQN
- MISE A JOUR
-
- TABLEAUX DE BORD
-
Codification
Lorsqu’une
nouvelle
convent ion
est
s i g n é e , l e
Contrôlerr d
e
-
G e s t i o n r e ç o i t u n e c o p i e dz p r o t o c o l e d’acccrd aecompagcée d e
1 ‘ensemble des documents annexes
-
- F.1.P ( f i c h e d ‘ i d e n t i f i c a t i o n d u p r o j e t !
-
- F.O.N (fiche d'suvert:ure 5~s c$,;vciati,z:s)
- F.S.P !ficke sLzzal,$tique Ju p r o j e t )
-
- L.E.P (lettre d’ex$cution CU proje:)
-1
II p7,:c: 4 t
. *-
I: 2 e C . A . C (conven:ioi? à ccdifier), ccnsul:e l e c1 Tn’n~
L-CII--L
“cod~~ica!--o~”
en s'assurant qu'il n'existe 3xz*:Ee recivzdar,cr qar -
I
les r,iirr;eros a f f e c t é s , c o n s u l t e l e g u i d e codifizatioz et pro:è,ie . . .
:a ccdification d e l a convention.
Il d i f f u s e e n s u i t e l e n o u v e a u c o d e d tzus l e s utilisateurs à e l a -
b a s e d e données.
Mise & jour
Après signature d'une nouvelle convention eu d'un avenant et
codification,
le contrôleur de gestion met à joiir la base de
données. 11 remplit et signe à cet effet un bordereau de saisie
(B.S.B.D:
et porte un numéro et un cachet
"saisie"
sur
le
bordereau accompagné de 11er2semble des documer,ts afférents ~. la
convention.
Loür la
saisie de
chacune
des
parties
administratives,
scientifiques, financiers il peut, S’il y'a lieu, se faire aider
du DS, du DFC, ou du DAST.
TABLPNIXDE BORD
Toüs les mois le Contrôleur de Gestion s'assure que l'ensembie des
irifcrrrstiozs
du mcis portant sur lea ccnventicr.s szrt toutes
saisies dans la base de données, il corrige éventzelleme:t ies
erre.:rs
CU omissions. Si 1s saisie n'es: pas effe:zuSe, il saisi:
le i/-*L
Tiracte.ur Générai et inirie une ncre à 1 'âtzenticn des Chefs
d';ni:es afin que ceux-ci remontent toites les informations ; les
Chefs d':Jnité doivent réagir a:u plus tard 5 (,clnq)
jcxrs à compter
rje 1a reception de la note.
Lorsque toute la saisie est au peint, le Contrôleur de gesticr,
édite les
tableaux de bord suivants qu'il remet au Zirectecr
Général pour diffusion ou pour attribution simplement :
- Liste chronologique des projets(L.C.P)
- Liste dee projets pdt financement(L.P.F)
- Liste des projets par origine du financement(L.P.0.F)
- Liste nominative des projets (L.N.P)
- Liste des projets (L.P.)
- Liste de8 partenaire8 par projet (L.P.P)
- Situation financi&re consolidée des projets(S.F.P)
- Contribution annuelle par fonds
- Ventilation des fonds par unité
- Liste dea projet8 par partenaire
-
- Situation d'exécution technique dea projeta
- Situation d'exécution financidme de8 projets
- Liste de8 responsable8 par projet
- Liste de8 bailleur8 par Unit6.
-
-
-
-
-
I.S.R.A.
PROCEDURES DE GESTION DES CONVENTIONS
X/ ARCHIVAGE
- Protcczle d 'Acccr3
- Correspondances
- Rapporss Scientifiques
- Rapports Financiers
- Pro&s-verbal de r,union
Niveau Unité
ï,'archivage de tous les documents afférents h un p'c'et
- 2
est fait
au ?;vealJ
. &
de l'unité <e l'exécution du prcjet, les ticzumec's sent
.a L
S~US la responsabiiiz5 du chef de I'Lnité.
T-r.
- . .
classeur es:
c=yzert pour
chaque
convezt ion,
232s
-:?aq.xe
elasseür II y a pluslaürs parties :
l/ Dossiar administratif
- Protocole d'Accord
- Marchés ou Contra:s
- P.cT. de réunion
- Ccrrespcndances
2/ Dossier financier
- Rapports Financiers
- Correspondances
- Relevés de comptes
- Plan de trésorerie
- Avis de credit
- Rapprochement bancaires
- Mémoires
-
3/ Dossier scientifique
Rapports scientifiques
Rapport d'évaluation
P.V de réunicn
Correspondances
Niveau SiAge
-
A u
niveau
du siège,
l'ensemble des documents
afférents
aux
convent ions de l'institütc
-
So?t
.
archivés a.2 niveau dü ContrSleur de
Gestion. Le ContrCleur de Gesticz en es: entièrement respcnsable.
Comme dans l'unité, un classeur' est z-ivert par xxvention. Dans
chaque classeur, il y'a 3 parties :
l- Scssier Akninlstratif
2 - Dossier Finâncier
3- Zossier Scientifique
I.S.R.A.
PROCEXXJRES DE GESTION DES CONVENTIONS
XI/ CLOTURE DE LA CONVENTION
Lorsqu'*ùE projet
arrive à expiration
(trois mois avant clôture
définitive), le Directeur scientifique édite a partir de la base
de donnée un
rapport de pr&clôture
(DPR) ; il s'agit d'un
questicnnaire
sur
l'ensemble
des
activités
(scientifique,
administratif ou financier). Si le questionnaire est satisfaisant,
il emet une lettre de prb-clôture (LDPC)/R.A.S. 2 l'attention de
l'Ur.ité de domiciliation du projet ; s'il n'est -,as satisfaisant,
alors i? donne des instructions aux différents responsables afiz
que tous les problèmes soient étudiés et réglés irz?édiatement.
FICHE D'IDENTIFICATION DU PROJET (F.1.P)
INTERETDUTHEME:
COHERENCE AVEC LE PROGRAWlE DE RECHERCHE EN COURS AL'ISRA:
CADRE D'EXECUTION DU PROJET :
- INFRASTRUCTURES
- MOYENS LOGISTIQUES EXISTANTS
- MOYENS HUMAINS
PARTENARIAT ET COLLABORATIONS SCIENTIFIQUES POSSIBLES
FICHE D'OUVERTURE DES N?XCXIATIONS (F.O.N.)
PROBLEMATIQUE OU JUSTIFICATION DU PROJET :
-CONTEXTE
- ACQUIS DANS LE DOMAINE DE RECHERCHE CIBLE
- BESOINS RESSENTIS
- RAISON D'ETRE
OBJECTIFS VISES :
RESULTATS ATTENDUS / ECEIEAN~S :
ACTIVITES A MENER :
MODALITES DE REALISATION :
CONDITIONS FINANCIERES :
MOYENS ADDITIONNELS NECESSAIRES :
- BUDGET PREVISIONNEL
-PLANDEFINANCEUENT
FICHE SIGNALETIQUE DU PROJET (F.S.P)
TITRE DU PROJET :
LIBELLE :
REFERENCE DOWMENT DE PROJET :
BAILLXURDE FONDS :
MON!WQ GLOBALDU FINAN(ZDlENT
(en devise ou en FCFA) :
DATE DEBUT :
DATE FIN :
ORGANE D'EXECUTION :
UNITE DE RECHERCHE :
LOCALISATION DANS L'ESPACE :
RESPONSABLE PRODUCTION -S TECHNIQUES ET FINANCIERS :
ECBEANCES PRODUCTION -S :
RESUMEDUPROJET:
OBJECTIFS VISES :
c i 7
Terms of Reference for ISRA Financial Manager, May,
1996
Final Report NRBAR Financial Advisor, May, 1996
-
Terms of Reference for ISRA Financial Manager
Objectives:
A. Assure that the ISRA Financial Management system is viable and
provides information and tools for senior management to use in decision
-
making (interna1 needs) and responds to public requirements (external
needs).
Scope of Work:
1. Take ownership of and up-date the attached logical framework;
2. Assure the coordination function described in Resultat 3.1 of the
attached logical framework;
3. Revise the Strategic Plan for ISRA’s Financial Management System
5195;
-
4. Develop annual action plan and budget; and
5. Report on progress.
CADRE LOGIQUE
M a i , 1995
ORGANISATION
.
FONCTION FINANCIERE DE
L’ISRA
CONDITIONS CRITIQUES
RÉSUMÉ NARRATIF
Indicateurs Objectivement
M O Y E N S D E
VÉRIFIC.
-l-
-2-
Vérifiables
-4-
-3-
Sources d’info.
Moyens utilis6s.
Finalité/ Raison d’être & LT
Finalité
1 - augmentation du nombre de
Rapports d’activités
La mission de la recherche agricole de
technologies valorisées et
Rapports d’études
I’ISRA :
adoptées
d’évaluation.
Entreprendre des activités de recher-
2 -Augmentation de la demande des
ches pour générer des connaissances
résultats de la recherche
et des technologies adaptées pour le
(technologies).
rl~vc?lo~)pr!rnnrit dos productions agrico
les.
ButlFinalité
But: Raison d’être à CMT
But
Le but de la fonction financière est
Le systéme financier et comptable
Acceptation des
Réception de la
d’appuyer les activités de la recherche
de I’ISRA est accept6 par ses
financements des
lettre.
agricole par la mise en place d’une
partenaires.
projets par les
politique financiére et d’un système de
partenaires
gestion financière adaptés.
1
ANNEXE A :
CONDITIONS CRITIQUES
RÉSUMÉ NARRATIF
Indicateurs Objectivement
M O Y E N S D E
VÉRIFIC.
-l-
-2-
Vérifiables
-4-
-3-
S o u r c e s d ’ i n f o .
Moyens utilisss.
Résultats/But
Résultats 3.1 (résultats à produire)
Resultats fqtt6.1 qlt6 / 6cht5ances)
En attendant l’approbation de
Les activités de gestion des ressources
La création de la Direction Financière
Note de service de la
l’organigramme propos6, la
financières sont coordonnées.
et Comptable intégrant l’ensemble
D G
Direction Générale autorise la
des activités de gestion financiére et
Projet de loi et
mis en oeuvre du système de
comptable (comptabilit6 générale,
décret
gestion financière
analytique, matière et budgétaire)
RBsultatslBut
Résultats 3.2 (résultats à produire)
Resultats fqtt6.i qlté I BchBances)
L’élaboration du plan stratégi-
La planification et la mobilisation à
Les
o u t i l s
s t r a t é g i q u e s d e
Le plan de finance-
que scientifique
court, moyen et longe terme des
planification et de mobilisation de
ment et le plan de la
ressources financières sont réalisées
financement sont conçus et adoptas
strat6gie de
financement
RésultatslBut
Resultats 3.3 (résultats à produire)
Resultats fqtt6.1 qlt6 / Bcheances)
L’élaboration du plan scientifique
L’AIlocation des crédits aux budgets
L e b u d g e t a n n u e l
(consolidé,
Approbation du
a n n u e l
des projets, programmes et structures
trésorerie,
investissement)
est
Conseil
est fait
approuvk
p a r l e C o n s e i l
d’administration sur
d’administration et diffusé à temps
le budget annuel
RBsultatslBut
Résultats 3.4 (résultats à produire)
Résultats fqtt6.I qlté / dcheances)
Le cabinet Ernst & Young com-
L’utilisation transparente et efficace
Les besoins des Centres et stations
Analyse de la
plète les produits attendu
des ressources financières est assuré
en liquidité sont satisfaits en temps
l i q u i d i t é
v o u l u
RésultatslBut
Resultats 3.5 (résultats à produire)
RBsultats fqtté./ qlt6 / BchBances)
Le cabinet Ernst & Young com-
L’enregistrement et la conservation
Une comptabilit6 par fonds spkifiant
Etats financiers par
plète les produits attendu
des informations financiéres est assuré
la provenances et l’utilisation des
fonds
fonds est mise en place
2
ANNEXE A :
I
l
I
1
I
I
I
1
1
1
1
1
I
NIVEAUX
CONDITIONS CRITIQUES
RÉSUMÉ NARRATIF
Indicateurs Objectivement
M O Y E N S D E
VÉRIFIC.
D’OBJECTIFS
-l-
-2-
Vérifiables
-4-
-3-
Sources d’info.
Movens
utiü56r.
RésultatslBut
Résultats 3.6 (résultats à produire)
Résultats (qtté./ qlte / BchtSances)
Le cabinet Ernst & Young com-
Le traitement et la communication des
Les rapport répondant aux besoins
Rapports
olète les oroduits attendu
informations financières sont assurés
des partenaires sont émis
FiBsultatslBut
Résultats 3.7 (résultats a produire)
RBsultats fqtte./ qlt6 / Bcheances)
Le cabinet Ernst & Young com-
Un contrôle adaptée des opérations et
Comptes audités sans reserve
Rapport d’audit
plète les produits attendu
des systèmes est assuré
4
ActivitéslRésultats
ActivitW Ressources: Résultats 3.1
Activites
Compléter le cadre logique, le plan
Constitution
d’un
comité de
Le cadre logique
stratégique, le plan d’action 1995, et
planification, mars 1995
Le plan strategique
ACTlVlTliS
identifier un responsable pour assurer
Séances de travail, 2eme trimestre
Le plan d’action
leur suivi.
1995.
1995
Le cadre logique, le plan stratégique,
Note de service de la
le plan d’action, juin 1995.
D G
ActivitéslRésultats
Activités/ Ressources: Resultats 3.2
Activites
L’élaboration du plan stratégique
Elaborer des stratégies d’acquisition
Un plan de recherche de financement
Un plan de recher-
scientifique
des ressources financibres : plan de
A moyen terme - délai & déterminer.
che de financement
recherche de financements, rencontre
Réunions avec des bailleurs de
à moyen terme
avec des bailleurs, activités rémunéra-
fonds, délai a déterminer.
Un plan de finance-
trices.
Un plan de financement a moyen
ment à moyen terme
terme (operations de recherche,
structures d’appui B la recherche,
activites de production) - délai a
déterminer.
ActivitéslRBsultats
Activités/ Ressources: Resultats 3.3
Activites
L’élaboration du plan de travail
Renforcer la processus de l’élaboration
Le Comité de budget est cr4e et la
Le manuel de
annuel pour la recherche, les
du budget, créer un outil de gestion
gestion de son secretariat e s t
procédures de
structures et la production
assume par le ContrBleur de gestion,
budgétisation
Zeme trimestre 1995
Le budget annuel
3
ANNEXE A :
/
Rs%Il
i. T .
i!Bk
t-eoc.
Institut Sénégalais de Recherches Agricoles
Natural Resources-Based Agricultural Research Project
(NRBAR)
FINAL REPORT
NRBAR FINANCIAL ADVISOR
MAY, 1 9 9 6
by
David W. Holmes
VOLUME 1: TEXT OF REPORT, ANNEX A, ANNEX B
VOLUME II: ANNEX C
VOLUME Ill: ANNEX D
in collaboration with
The United States Agency for International Development (USAID)
USAID Project Number: 685-0285
and
The Consortium for International Development (CID)
USAID Contract Number: 685-0285-C-00-2329-00
Institut Sénégalais de Recherches Agricoles (ISRA)
Route des Hydrocarbures Bel Air
B.P. 3120
Dakar, Senégal
Téléphone (221) 32.24.28 / 32.24.30
Fax (221) 32.24.27
Bureau NRBAR:
Bureau 38, Direction Générale
Institut Sénégalais de Recherches Agricoles (ISRA)
Route des Hydrocarbures Bel Air
Dakar
Adresse Postale
USAID/ANR/CID, B.P. 49, Dakar, Sénégal
Téléphone (221) 32.17.88
Fax (221) 32.17.84
-
Contents
Executive Summary
1 .
Introduction
1 . 1
Background, objectives and anticipated outputs
1.2
Financial management analysis
1 .2.1 Project pre-implementation activity
1.2.2 Project implementation activity
2 .
Achievements, problems, and key recommendations
2.1
Primary problem - no one’s in charge
2.2
Review of the pre-implementation contractor’s reports
2.3
Strategic plan for financial management
2.4
Financial management system development
2.5
Introduction to fund accounting concepts
2.6
Develop a mode1 multi-year-grant financial management report
2.7
Develop grants management information system
3.
Implications and future prospects for ISRA’s financial management
system
3.1
Implications
3.2
Future prospects
4.
Conclusion
Annexes
-
Annex A:
Monthly Reports
-
Annex B:
Biannual Reports
Annex C:
Selected Technical Documents
CO1
Rapport de la Commission Gestion Financière et Comptable,
Janvier 1995
C O 2
Financial Certification - E&Y end of Phase II:
contribution/accomplishment, January 9, 1996
C O 3
Catalog of E&Y reports at CID/NRBAR, 1993
CO4
Review of Ernst & Young reports prepared under USAID contract
685-0285-C-00-2299-00, 1993
C O 5
Compte rendu de l’atelier sur l’élaboration du cadre logique de la
fonction financière de I’ISRA des 13 et 14 janvier 1995
CO6
Ebauches de la stratégie et du cadre logique pour la fonction
financière de I’ISRA, 17 janvier, 1995
C O 7
Le plan stratégique de la fonction financière de I’ISRA, mai 1995
CO8 Financial management assistance, December 12, 1994
C O 9
Amélioration de la gestion financière de I’ISRA, 16 décembre 1994
Cl 0
L’analyse de l’évolution du contrat du cabinet Ernst & Young pour
l’amélioration de la gestion financière de I’ISRA, 22 décembre 1994
Cl 1
L’amélioration de la gestion financière de I’ISRA, 22 décembre
1994
Cl 2
Programme pour la certification du système de gestion financière à
I’ISRA par I’USAID, 23 juin 1995
Cl 3
Programme pour le développement d’un système de gestion
financière viable à I’ISRA et sa certification par I’USAID, 14 août
1995
Cl 4
Termes de référence pour la sélection d’un cabinet d’expertise en
vue de la mise en place d’un système de gestion informatisé à
I’ISRA, décembre 1995
Cl 5
ISRA Direction Générale, Credit 2107-O SE, Cellule de Mémoires,
Situation au 8 mars 1996
Cl 6
Procédures de gestion des conventions, mars 1996
Cl 7
Terms of Reference for ISRA Financial Manager, May, 1996
Cl 8
Scope of Work for Short-term technical assistance to strengthen
the management information system office at the Senegalese
Institute for Agricultural Research, July 1994
Cl 9
Observations sur l’approche proposée pour la mise en place d’une
comptabilité analytique à I’ISRA, 21 février 1995
C20
La comptabilité générale et les bilans par rapport à la “comptabilité
d’entreprise”, la prise de décisions et le contrôle de la gestion, 20
janvier 1996
Annex D:
Plan and Budget for Viable Financial Management System
DO1
Procès-verbal de la Commission Technique chargée de l’examen
des offres retenues et relatives à la mise en place d’un système de
gestion informatisée à I’ISRA, 10 janvier, 1996
DO2
Soumission Technique et Financière pour la Mise en Place d’un
Système de Gestion Informatisée, décembre 1995, EUREXCEL-
ASSOCIES
ANNEX D: PLAN AND BUDGET FOR VIABLE
FINANCIAL MANAGEMENT SYSTEM
Final Report NREAR Financial Advisor, May, 1996
-
-
DO1
Procès-verbal de la Commission Technique chargée de
-
l’examen des offres retenues et relatives à la mise en
place d’un système de gestion informatisée à I’ISRA, 10
-
janvier, 1996
-
-
-
Final Report NRBAR Financial Advisor, May, 1996
Procès-verbal de la Commission Technique chargée de l’examen des offres
retenues et relatives à la mise en place d’un systéme de gestion informatisé à
I’ISRA
L’an mil neuf cent quatre-vingt seize le dix janvier s’est réunie la Commission
Technique chargée de l’examen des offres retenues et relatives à la mise en
place d’un système de gestion informatisé à I’ISRA ainsi composée :
Mamadou Nguer, CG, Président
Ndiaga Dieng, SG, Membre
Pierre Diene, ACP, Membre
Boury Diallo, Al, Membre
David Holmes, CF/O, Membre
Babacar Sy BO, UIG, Membre
A l’issue du dépouillement administratif quatre cabinets ont été retenus :
EUREXCEL ASSOCIES
SAFCO FIDUCIAIRE
TELECOM PLUS
PANAUDIT SENEGAL
Travail de la Commission :
La notation retenue par la Commission est la suivante :
Proposition Proposition
Rang Technique
Financière Total
EUREXCEL ASSOCIES
1
57
13
7 0
PANAUDIT SENEGAL
2
4 6
14
6 0
TELECOM PLUS
3
3 1
7
38
SAFCO FIDUCIAIRE
4
3 0
5
35
En conséquence, la Commission a retenu l’offre de I’EUREXCEL ASSOCIES
comme répondant le mieux aux Termes de Référrnce fixés par la Direction
Générale de I’ISRA.
L’offre de EUREXCEL montre que le consultant a une démarche participative
impliquant les contributions internes de I’ISRA et formalisant la progressivité de
l’avancement des travaux avec des points d’évaluation et de décision clairement
exprimés.
II propose de s’intégrer au mieux dans les travaux déjà effectués
dans le cadre de la refonte de nos systèmes et d’évoluer vers un système
répondant le mieux aux besoins de I’ISRA.
L’offre de prix se décompose comme suit :
Progiciels
53.350.000 FCFA
Assistance
46.400.000 FCFA
Total
99.750.000 FCFA
Cette offre n’inclut pas les charges ci-après :
- les frais de duplication des guides et procédures
- les frais de téléphone et de fax pour usage strictement professionnel
- les frais de dépkement locaux
- les frais de secrétariat et de documentation
- les coûts d’achats et de formation liés aux matériels
Observations de la Commission :
-
EUREXCEL propose un système de réseau pour le siège et un système mono-
poste pour les sites délocalisées en précisant que le système à mettre en place
-
doit découler d’un choix stratégique de la Direction Générale.
La mise en place d’un réseau dans l’ensemble des Unités requiert un
-
investissement. Donc le consultant est prêt à s’investir dans cette direction si
les conditions d’investissement sont réunies.
Mamadou Nguer, CG, Président
Ndiaga Dieng, SG, Membre
Pierre Diene, ACP, Membre
Boury Diallo, Al, Membre
-
David Holmes, CF/O, Membre
Babacar Sy BO, UIG, Membre
-
-
-
-
DO2
Soumission Technique et Financiere pour la Mise en
Place d’un Système de Gestion Informatisée, décembre
1995, EUREXCEL-ASSOCIES
Final Report NRBAR Financial Advisor, May, 1996
REPL'LIQUEDU!iiE,VECX
M.lNISTE.REDEL'AGRKULTURE
l.rmrru~ SENEC~IS DE
~CHERCHES&XICOLES
I.S.RA
-
-
EUREXCEGASSOCIES
DECEMBRE 1995 .’
-
GROUPE EDS-EUROSEPT
SOhlMAIRE
PREAhfBULE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..~.....~~...........~..~~~
2
L
CONTEXTE ,...~U.......................“..~........~......~~..........~.......~..~...~,........~~~ 4
1.1. Contexte of&Mi=tiOMd .....................................................................
5
1.2. Contexte Informatique et Comptable. ...................................................
7
1.3. Contexte Technique .............................................................................
10
._
IL
oEuEcx.I.Fs ~~~.......................~.....................~.....~..~..~.........~.~..~..~.....~ ”
1 1
III. OMET *.....*......*....*....~.............~.~......”..*...................*...........~...~.............“...”14
IV. DEMARCHE M.ETHODOLOGiQUE . . . ..*.....“m.......*.*........................-...“.
16
4.1.
Introduction . . . . . . . . . . . . . . ..-...............-.......*--...................................._._.... 1 7
4.2.
Présentation des phases. . . . . . . . . . . . . ..-........---..................*.......................
19
V.
PRESENTATION DES SOLUTIONS LOGICIELLES PROPOSEES -.-
32
5.1.
principes directeurs dkr~hit~e des l~gkiels ..................................
33
5.2.
IAgicids proposés .............................................................................
33
5.3.
Grilles de fonctioaaalités
...................................................................
37
VI., sTRucTuREs DETRAVAIL W”..UW . . . . ~..-.-“U*.‘*.-U”“*~ . . . . . . ““- 65
6.1.
Présentation des structures de travail ..................................................
6 6
6.2.
Rôle de !‘assistancc du Cabkt...........................................................
6 7
6.3
Organisation gfinéde des réunions.....................................................
67
WL MODALITES DE REALISATION “.a. . . . . . . . . . . -..a......-.-o-a”...H . . . . . . N.-m 6a
7.1. Durée des travaux et planning prtvisionnei- . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . *. . . . . . . . . . . .
69
7.2. Planning indicatif ~........-.....................-....................*.......................__._. 69
7.3.
Limites de notre prestation. . . . . . . . . . . . . . . . . . . . .
..-....................................._._... 71
VLU BUDGET ESTIMATIF l .U...U.-...“.UII..-...UIII.CU.
72
FLU”.-“.em
_-
8 . 1 . Ixfhitioadesprà ...............................................................................
73
8.2. Détail des pti ....................................................................................
73
UC. EQUIPE D’INTERVENTION,.-...,...“,..,-.,.. -.” . . . . . . . “.M-
76
AJiXEXES
.
. Présentation des progiciels KHRONOS-WINDOWS et JUNON-WINDOWS
. Ilhm.ions de I’expkrience d’EUREXCE&-ASSOCIES dans la conduite de
projets informatiques et télématiques
. Présentation d’EUREXCEL-ASSOCIES et du groupe EDS-EUROSEPT
PRJUMBULE
-
LISRA (Institut Sénégalais de Recherches Agricoks) est un établissement public industrie! et
commercial, creé en 1974, qui est placi sous la double tutelle sur le plan technique du
-
Ministère de l’Agria&ure et sur le plan financier du Ministère de I’Economie, des Faces et
du Plan
-
L’ISRA est un regroupement de plusieurs centres de recherches aux disciplines diverses et
ayant chacun se5 spécificités.
-
I1 a essentiellement pour objet de réaliser des recherches scientsques en matière agricole au
sens large (agriculture, foresterie, productions animaks et halieutiques), activité à laquelle
s’ajoute la production de vaccins, de semences sékctionnées et de plans améliorés.
Le Sénégal, pays sahélien aux ressources naturelks limitées est un pays essentiellement
agricole, le secteur agricole dans son acceptation large comprenant la #che distilk près de
80?? des revenus de la population active; aussi I’ISRA joue un rôle déterminant dans le
processus d’accroissement de la production 8gricule, d‘amélioration de la prodxtivîti et
-
d’assistance aux struclures ophtionndJes (ONG, paysans etc....).
Pour fàire Iàce à cette lourde responsabilité pour k devenir du pays ti dans la contrainte de la
Iïmite de ses moyens (humains et financiers), MSRA doit di de syst&mcs de traitement de
ridormation adapté!? e t pedolmants tant pour son managemerrt q u e p o u r son activitC
süent.iijquc.
-
A cet effet, I’ISRA a décidé de remplacer son système tiormatique central, de se doter d’une
nouvelle application comptable et finan&e et de réorganiser !‘Unité Informatique de Gestion
W-W-
Il ne s’agit que d’une première étape dans le processus de ref&ktt des syst&nes dW&nution et
de gestion de l’Institut, qui devra englober l’irnformatiquc scientifique (centres de re&rcbu) et
assurer une cohéremx d’ensemble au niveau des informations manipulées et des outils utilis&.
A ce titre, I?SR4 a élaboré un plan informatique, qui devra être afI% et précisé pour assurer
une totale coh&enct avec le plao stratégique à moyen terme.
Dans ce cadre, k projet NRBAR portant sw biiktiof~ des ressources naturelles, finan& par
ITJSAID, 8 parmi SU objccti& hnéIioratiou de la gestion financière de FXSRA et & la qualiti
de l’infwmation comptable.
-
A cette fin, I%RA a confië i un cabii comptable ERNST & YOUNG, une mission
cfbssistance pour hrnélioration de h gestion 5.nax&e et des systèmes de &stion
-
Les diffiu~ft& rencontrées dans k passé par HSRA pour la remontée de-s informations
mprables en pro- des centres &loign& et Pour l%tabW de situations comptables
-
et financières de synthèse pour l’ensemble de I’institut, difficuîtét confirmées par k diagnoftic
d’EFWST & YOUNG, avaient amené la Directicin Gén&ak I d&àder de centraliser ks
traitements comptables dans le cadre de la mise en oeuvre du nouveau système comptable et
f%î8ncief.
L
Page 2
A le titre, au début de l’année 1995, *ks mesures de centralisation du opérations comptabks et
financières ont été mises en application par I’acquisition &n nouvel équipement informatique
de type IBM AS 400 et des nouvelles versions des progiciels de gestion de la société PRBSYS,
à savoir COBYS, IMOBYS et SYSPAI.
Toutefois, lors de la réalisation de la mission d’évaluation à mis parcours conduite par les
b&Ik.urs de fonds, les membres de cette mission, i l’issue de leur série d’entretiens avec les
responsables de l’Institut au siége et dans les centres de Recherche, ont estimé qu’il paraissait
utile d’étudier la possibilité de maintenir un certain nombre de travaux comptables sur les sites
décentrabs&, afin de ne pas les priver driormations de gestion indispensables à une conduite
efficiente de leur activité de recherche.
C’est dans ce cadre, que notre cabinet, EUREXCEIASSCCIBS, a été approché par les
rapo&les de I’ISfw, compte tenu de nos expériences antérieures dans la réalisation
d’interventions de ce type, notamment auprès de la société cotonnière du CAMEROUN
(SODECOTON).
Sur la base des dysfonctionnements et imperfections de la structure et du fonctionnement du
nouveau système de gestion, la Direction Générale de I’ISRA a décidé d%andonner l’option de
centralisation initialement arrêtée, au profit d’une restructuration de l’Institut en 17 unit&,
aamnpag& de la mise en place d’un systérne de gestion idorm&ké au niveau de chacun
dkntre ai.x
Cette dCcision de décentralisation implique l’utihsation de micro-ordinataus e.t de pr-o@els de
gestionssJociéstantwsitgequedsruksautresunit~dparvoiedecons0quarcxr~
de I’utiIisation en matière de gestion de I’AS 400 et des produits de PRESYS.
Cette solution doit permettre de r&liser des économies sur k coût du fonctionnement de
~ü&rmatique à I%RA et d'offrir aux utilisateurs des produits et outils plus conviviaux dont 5
éissmmnt une maîtrise directe.
L.amissioQcr~objet de la présente ofie, en conformité avec ks termes de réfëraxea,
a pour but d’assister I’ISRq tant SUT le plan organisatiooad quWormatique, dana Ia d&ition
d’un syst&me de gestion d&entrGé dans k-s difFérentes titis ainsi que dans la mise en place
et dans Ia mise en route effective de ce nouveau système.
Ce système basé sur l’utilisation des mêmes progiciels de gestioa (comptabilité et domaines
annexes, gestion des stocks et des immobilisations, gestjon du personnel et de la pale, etc...) au
siège et cIans les autres unit& pum&tra d’exploiter les informations de gestion dans chaque
unité et de la consolider périodiquement UI siège.
h dernier Lieu, iI convient de pr6ciw que k contenu de la présente proposition a été
initialement déf% au terme d’une s&ie de renco&res du Directeur dWREXCFZLASSOCIES
et d’un des Experts Laformaticiens du Bureau de Dakar avec des responsables de l’Institut au
siége et lors de la visite de centres de recherche pris ti titre d’exemple, ii savoir : BAMEIEY,
KAOLACX et SAINT-LOUIS.
Cette proposition a été cornplétt!e et actuaB& A la suite de r&unions tenues entre ks
représentants de ITnstitut et EUFtEXCEL-ASSOCIES, en mtégrant notamment la prise en
compte de la hue structure organisationnelle de IISR4 (découpage en unités) et de l’option
de décentralisation de la gestion teIIe que précisée dans les termes de riftrencu.
Page 3
. I, CONTEXTE
1.1. CONTEXTE ORGANISATIONNEL
L’ISBA qui est né du regroupement de centres de recherche disséminés sur l’ensernk du
territoire national présente de c-e fait une structure décentralisée, organisée en matiére
scientifique par domaines de recherche.
Dans le cadre de la réorganisation de son fonctionnement, des projets de décrets p-tant
sur I’organisation et le fonctionnement sont en cour3 aexamen
Toutefois, à titre transitoire et dans l’attente de la proclamation desdits dkcrets, une ~
orgtis&on &ninistrative, Gnancikrc et comptable a été définie avec l’assistaoce ~‘WI
cabinet externe.
L’1SR.A est dirigé par une Direction Générale à laquelle sont directement rattachés :
- l’Agence Comptable
- le Secrétariat Général
- le Contrôle de Gestion
- l’Audit Interne
- PUnité Informatique de Gestion
- le Bureau d’Etudes Prospectives
- le &c&aria.t Particukr de la DG et le Bureau de ComxGcation.
L’Agence Comptabie, plack sous la rcspOosabifitC d+un Agent Comptable putiarlicr
~~parkbfinbede~~mie,d~F-
et~Plan,e-uhgéedek
~mptabilîté génkrak, andytique et dùe~ aiosi que de la Gestion F-e de
Mitut (Trésorerie et relation avec les bailleun de fonds),
le S~étanat Général assure quant à lui la charge des Approvisionnement tt Logistique,
de 1’Administration et des Rmrces Humaines d enfin de ?Appui Tu&nique.
Les directions des recherches sont implantk dans cinq centres principaux :
- la Direction des Recherches sur la Santé et ks Productipns Animales @R!jPA) au
Laboratoire National dElevage et de Rechexhe~ V&inaires (LNERV) i &&ar,
- la Direction des Rakrck sur les Productions Halieutiques (DRPH) au Centre de
Recherches Ocknogmphiques de Dakar - Thiaroye (CRODT),
- la Direction des Recherches sur lea Productions Forc~&es @RPF) au C-e
National des Reckrck Forestière 4 Dakar (CNRF),
- la Direction des Recbercbes sur lez Culture~ et les Systimes P1uviau.x ~I,I Cwbe
National de Recherches Agricoles (CNRA) à Bambey,
- la Dirdon des Ra&rches sur le Cultures d Systèmes Irrigués B Saint-Louis.
Page 5
Chaque directeur de recherche est assisté du Chef de Service Administra@ Financier a
Comptable, fonctionnellement rattaché à I’ACP.
L’ISRA dispose également de 6 centres secondaires (Solda, Dahra, CDH, Djibélor,
Tambacounda et Kaotack) placés sous la responsabilité d’un Chercheur-Leader appuyé
par un assistant administratifet lïnancier dépendant fonctionnellement de I’ACP.
En& I%RA dispose de 18 stations et points d’appui de prévulgarisation et
d’expérimentation multilocale (PAPEM) et de 15 points d’essai.
-
Cette organisation tient d’être remodelée, la nouvelle structure de l’Institut reposant stu
!a création d’unités, de différents types, 8 savoir :
-
- Unités de Recherche d’ippti (UM)
- Unités de Recherche Régionales (URR)
m Unités de Services (US)
- Unités de Production (UP).
-
Le noweau systéme comptable et financier, à mettre en oeuvre, devra donc s’appuyer sur
cette nouvelle organisation
La ventilation de ces nouvelles unités est la suivante :
-
l Unités de Recherche Régionale~
. URRI-ISRA-Bassc/MoycMeC-
* uRR2-ISRA-Haute
c4lsamm/saiégalorient.ai
. uRR3-ISRA-SudBassinArachidicr
-
. URR 4 - ISRA - Nord - Centre Bassin Arachidier
. URR5-ISRA-Fleuve
-
. URR 6 - ISRA - Zone Sylva-pastorale
. URR7-ISRA-ZonedesNayes
. IJRR 8 - ISRA - Zone Maritime.
-
l Unités de Recherche d’Appui
. lJR4 1 - ISRA - Productions VégétafA
. URA 2 - ISRA - Productions Anifnales
. URA 3 - ISRA - Productions Haiieutiques
. URA 4 - ISRA - Productions Forestières
-
. LJK4 5 - ISRA - Swio&onomie.
* Unités de Service
-
. USDG - ISRA - I%&on Gén&ale
. USIN - ISRA - Unité dlnforznation.
l Unités de Production
. UPVA - ISRA - hoductions Vaccins
. UPSE - ISM - Productions Semences.
-
-
Page 6
-
1.2. CONTEXTE INFORMATIQW ET COMPTABLE
JUSQU’A la fin de l’exercice au 3 1 décembre 1994 l’Agence Comptable de I’ISRA a utilisé
un progiciel comptable COSYS pour la comptabilité générale et analytique auquel étaient
associés deux autres progiciels de gestion, i savoir SYSPAI pour la paie et IMOSYS
pour les immobilisations.
Le progiciel COSYS était implanté tant sur I’ordinateur centrai de type IBM 36, que NC
les matériels de même type installés dans les centres de recherche.
L’utilisation de cette application s’est accompagnée de divers dysfonctionnements, dont
principalement :
-
le manque de maîtrise du système par ks utilisateurs du fait notamment d’une
insuffisance de formation
- i$f%ctation de nouveaux personnels comptables, non formés à ce produit
- l’absence de clôtures comptables phiodiques
- de délais imp0mt.s de remontée de l’hhnnation cumptah des centres vers le
sitige
Ce fait était notamoIent aggravé par les retards Souvent importants clans k traasfcrt
des données des centres sec~ndairu vers les centrts principaux auxquds ib &$at
mtt8chés.
- le manque dI.micîté d dkmOgé&itt dans leS pfoctdur# de traitemalt comptable
- &s cfjfficuitis pour agréger à l‘aide du pfodti COSYS les états finsncritrs des
centru pur Wboration des Keats financiers de syntbke de tf.nsGtut et ia &essitC
cfutiliserunt8bialrpourrtaiisacutm~
Cet ensemble de fkibi~ qui avait pour pri~6pa.k c~ns@ence de priver la Direction
Générale d’un accès d*N un délai raisonnable a l’iiorrnation tinancière et comptable de
ITnstitut et donc de suivi et de maîtrise de ses activih, t’a conduit, ainsi que
pré&hnment indiqué, à recentraher les traitements comptables dans k &e du
nouveau sjdne.
Cette centralisation Se matérialisait par :
- ia tenue par ks gestionnaires des -es Eloignés de borderewx manu& pour les
opérations de trisorerie (banques d caisses)
- h transmission périudique de ces bordereaux au siège pour exploitation
- la réalisation de i’iitégraliti des travaux de traitements automatisks de riormation
sur le site central : saisie, traitements et éditions
- le retour dans les sites éloignés des éditions comptables
Page 7
- l’élaboration de l’ensemble des mémoires de l’Institut par la Cellule Mémoires de
I’ACP sur la base des données reçues des centres
- l’assimilation par le siège de toute alimentation en faveur d’un centre à un
engagement et le suivi en local de l’exécution réelle des engagements (BAI et BC)
par un système à concevoir et installer à base de tableur implanté sur un micro-
ordinateur et déconnecté du système central
Cependant, l’ancienne organisation, perfectible au niveau central (siège), présentait des
-
avantages certains au niveau décentralisé (centres), à savoir :
la disposition en temps réel par les chercheurs des données comptables et
e
-
financières afférentes à leur activité
- le suivi des tiers (banques, bailleurs de fonds, clients, fournisseurs) en relation avec
le centre considéré
- le suivi régulier des engagements
- Etablissement par les comptables de sites des états Granciers, ce qui avait pour
conséquence d’alléger la charge des services comptables centraux et de fiabîliser k
traitement de l’iiormation compte tenu de leur mâlkure maîtrise des Cvhcments
sous-tendant ks transcriptions comptables
Cet ensembk d’avantages et d’inconvénients étaat dBiciIe à ordonner et i
hiérarchiser, nous avons tenté lors de nos entretiens au s2ge et dans tes sites, de
dresser un bilan objectif de cttte situation passée et d’en appréhender ks
conséquences pour ks olientations fiJtures
Notre constat global, explicité ci-après, est que ce systisne a présenté dea faiiksses,
essentiellement causées par les procédures organisationnelles et tiormatiques en vigueur
et non par la structure et k fonctionnement de CC système proprement dit.
-
Les éléments saillants de ce constat sont :
**-
-
s
l‘iinvénient majeur : le manque de remontée. régulière d‘informations comptables
et 6nancières des centres vers le siège, était dû à :
.
l’absence d’obligation de procéder à des clôtures comptables me&uelks
-
(aspect organisationnel)
-
.
les modalités de transferts des infonnacions des oniinateurs loc.aux va-s k
système cefwiil (aspect informatique)
Une procédure fréquemment utilisée, consistait en ef%t h déplacer l’unité
centrale des sites vers le siège et de vider automatiquement l’ensemble des
fichiers comptables (aspect informatique).
La réalisation des clôtures mensuelles précitées aurait permis
-
de ne remonter
que les écritures de la période considérée et n’aurait tisité que l’emploi de
quelques disquettes
-
Page 8
. les difficultis remontrées p o u r procéder a partir d e C O S Y S â l a
concaténation des comptes pour l’établissement des états f%anciers de
synthèse étaient causées par le manque d’homogénéité dans les codifications
comptables (aspect organisationnel) et par un espace mémoire insuffisant sur
l’unité centrale (aspect tiormatique).
- les manques de performances du progiciel COSYS résultait essentiellement des
causes suivantes :
.
le paramétrage incomplet du progiciel lors de son installation pour l’adapter
parfaitement â l’environnement et au fonctionnement de l’Institut,
.
la perte de maîtrise (utilisateurs/mformaticiens) de ce produit du fait de
nombreux départs ou mutations des personnels formés,
.
l’insuffisance de formation des agents utilisateurs du progiciel, notamment
marquée, d’une part par un délai important entre la formation initiale et sa
mise en service dans les sites et d’autre part, par une simple formation “sur le
tas” pour les personnels tiectés ultérieurement.
.
i’ii de support matériel (capacités de stockage des informations
dispo~~<s SUT les IBM 36 de l’Institut) pour permettre de pleinement utiliser
ks potenti&és du progiciel.
fassi, nos conclusions qui sont codorm~ avec les orientations de décent4sation de la
gfzstion actuellement prise5 par Ia Direction Gétit, portent sur la disposition au si&
et dans un difai très court de Fiégralité des informations comptabks et financi&es, de
maniêre â mieux asseoir la prise de décision, par le biais de l’utilisation d’un système
mixte de traitement de IWormation :
.
Un premier niveau de traitanent comptable et 6nancier sur les sites éloignés leur
permettant de conserver k suivi et la maitrise de leurs activités.
.
Un transfert rés+Aier de l’ensemble de ces données vers le si+ge, suivant des
pro&& techniques â étudia pour choix (disquettes, lignes spécialisées, réseau
SENPAC, réseau RTC).
Cette solution ofie deux avantages majeurs : -
- répondre tant â l’attente de la Direction Générale qu’au voeu formult par les
responsables des centres éloignés (chercheurs et gestionnaires) de ne pas conna&
de régression dans leur système de gestion local,
- accroître tes chances de réussite de la mise en oeuvre du nouveau système en
obtenant l‘adhésion de I’ensemble des utilisateurs au niveau centrai et dé-local&. _,
Page 9
-
1.3. CONTEXTE TECHNIQUE
L’équipement IBM AS 400 F 10 et les logiciels de gestion de la société PRESYS
installés au siège ne seront plus utilisés dans le cadre du nouveau système d’information
de gestion.
-
La solution technique retenue, reposant sur un double niveau de traitement dans les sites
éloignés et au siège nécessite d’utiliser des micro-ordinateurs de type PC (486, Pentium).
L’ISR4 ayant d’ores et déja programmé l’acquisition d’équipements informatiques. pour
ses sites éloignés, cette solution n’aura qu’un faible impact financier pour le”‘ volet
matériel.
De meme, les progiciels de gestion proposés, devant fonctionner en ewironnement
micro-informatique, leur coût unitaire reste relativement modeste.
A l’issue de l’étude pré.aIabte et notamment de l’étude volumétrique, il sera possible
d’affiner la configuration proposée pour chaque site.
En conclu&on, la mise en oeuvre d’un système de traitement d6c-entraJ.G de iinformation
de gestion permet- pour un budget raisonnabfe, de doter ks responsables (chercheurs
et gestionnaires) d’un outil apte à leur fournir des informations pertinentes d actu&&
en temps réei, d’alimenter de façon régulière et permanente k siège pour asswer une
gestion globale et éclair& de Rétablissement tout en ivitant ks risques d’engorgements
des swvices centraux du siège.
-
II permettra également, grâce au gain de temps obtenu en évitant la répétitioo des mêmes
travaux (saisie manuelJe d’un bordereau, saisie déconnectet sur ks sites éloignés de
certaines opérations, telles que la trésorerie, saisie SUT le site central), d’enrichir et de
dèvdopper ks actions de contrôle du Si@c a611 de fiabiliser I’iormation linancière et
comptabk de l’Institut.
-
-
-
Page 10
-
Les principaux objectifp assignés à cette mission bassistance Ecouvrent :
POURLESCENTRLSDERECBERCIIE
-
-
Les doter d’un outil de traitement de l’information comptable et financière, convivial,
d’utilisation aisée et apte à leur procurer en temps réel toutes informations utiles à une
gestion efficiente et économique de kurs activités.
.:
Ce système devra notamment assurer au niveau des sites décentralisés :
‘-
v&y!’
-
I _ .-
-
. le traitement de l’ensemble des opérations comptables’ et les éditions
correspondantes (journaux, bahnces, grands livres, statistiques diverses...)
. k traitement de fa comptabilité analytique et la détermination des coûts des
activités
. le suivi des relations avec les tiers (personnel, clients et fournisseurs)
. le suivi de la trésorerie (relations avec les banques et position par compte)
. h gestion budgétaire et le suivi des engagements (gestion des BAI et des Bons
d e C o d e )
. la gestion des mémoires ékborés Mement
Assurer k suivi des conventions contractées avec ks bailleurs de fonds
w
- pm $ac&dcx à tout moment et à la demande aux informations CO~~U et
Ma par consuhtion A kfan ou pu tition puticlle ou totale
- Permettre Haboration de situations périodiques ou de 6n d’exercice
-
Assurer la @on régulière des stocks et des immobilisations
- Assurer la gestion de la paie du personad contractuel et joumalier.
POUR LFI SIEGE
- Récupéra de façon automatique sur le système central, sans nouvelle saisie, Ies
-
infomtiom de gestion ayant fait l’objet d’un Ier niwxu de traitement sur lu sites
dOigots.
-
Cette aihntahon du site central devra répondre aux exigences suivantes :
réguhrité de la transmission des informations des sites suivant une périodicité et
-
desmodcspr64trmints
l
. &mutivité des informations transmises Pour une période considérée
. ccmtr6Ie pré.alable en tirée du site central.
- Permettre bagréger les informations provenant des d*Sërents sites pour disposer &ne
information fiable a globale pour i’ensembfe de f’hstitut
Page 12
- tirer un traitement pexmaneot des opérations spécifiques du siège (comptabilité,’
gestion des immobilisations, etc...)
- ,&URX l’élaboration de situations périodiques et permettre la confection des états
fj.nam$ers de synthèse dans le respect des délais baux.
- Permettre un suivi renforcé du personnel (formation, missions, . ..) et une gestion
réfière de la paye de l’ensemble du personnel de l’Institut.
Page 13
.
-
Dans k contexte indiqué ci-avant et conformément aux objectifs ciblés, notre
intervention aura l’objet suîvartt :
-
~~,Iyser la stwcture sur le plan organisationnel et informatique du nouveau
système d’~&ormation de gestion, lancer et superviser les actions prioritaires afin
&.mplanter les solutions de traitements décentralisés sur site, sur des bases
organisationnelles performantes et op&ationnelles.
- Proposer des ajustements et adaptations du système d5nformation de gestion du
siège pour assurer sa parfaite compatibilité avec les options de décentralisation de
la gestion arrêtée par la Direction Générale.
- Fournir une assistance pour le choix et la mise en place du matériel micro-
informatique destiné aux sites iloignés.
- Concevoir de manière détaillée avec les utilisateurs et les informaticiens le système
de gestion comptable, financier et d’administration des sites éloignés.
- Fournir et adapter les progiciels et logiciels de gestion des différentes unités en
fonction de l’environnement organisationnel et matériel propre à I‘ISRA.
- Procéder aux tests nécessaires.
-
Mettre en place les nouvelles applications de gestion décentralisées dans les unit&
(siège et autres sites).
- Procéder à la formation des utilisateurs et des infotmatici~.
- Concevoir, rédiger et mettre en place ks procédures liées à la mise en oeuwe de
ces nouvelles applications.
w
Etablir le plan thématique de l’Institut au niveau des différents sites (réseaux
locaux) et entre ces sites et le siège (réseaux externes).
-
Evaluer le coùt des transferts de données et optimiser le budget de télécomrnun&-
tiens de l’Institut.
- Contrôler l’exécution des procédures d’échange de données entre les sites éloignés
et le siège.
-.
- Etdiir cl gérer le calendrier de mise en oeuvre de manière à répondre au Marx
wx ptiorités dégagées par la Direction de I’Tnstitut, notamment pendant la période
d’exécution du projet (exemple : lancement de la gestion des engagements dès le
début de Yuwvention).
Page 15
-
-
Il? DEMCHE METHoDOLOGfQUE
PROPOSEE
-
-
-
-
4.1 -
INTRODUCTION
L’approche que nous proposons pour ia définition et Ia mise en place des applications
décentralisées de gestion comptable, financière et d’administration s’inscrit dans Ie cadre
d’une approche structurée.
D’une façon générale, nous mettrons tout en oeuvre pour assurer la fiabilité et la
pérennité de ce système d’iiormation aux meikures conditions de prix et de délais.
plus précisément, les principes qui guideront la réalisation des travaux seront les
suivants:
.
Les st.rwtures et I’organisation du travail sont déties dans un contexte mixte
(équipes internes, équipes externes), associant étroitement organisateurs,
informaticiens et utikateurs. L’intervention n’est pas destinée à se substituer 0~1~
utilisateurs et aux informaticiens mais plutôt à les aider et à les guider dans toutes
les phases de choix, de conception et de mise en oeuvre des systèmes de gestion
qui sont les leurs.
.
La démarche proposée est basée sur une approche participative qui pennettn de
prendre en compte les besoins de knsemble des utilisateurs cor~~-&~ au moyen
de riunions où phrsieurs competefrces dktinctes seront représent6e.s.
.
NO~IX ‘inmvention est modulaire de façon i pouvoir s’int6grex au miatx dans ks
~~~IGUIX &jA efkctués dans k cadre de la refonte de vos systèmes comptables et
.
finaaaendenvuecfadapterlanshuedrUnportaacedeM>treassistance
avos
besoins dans chacune des phases du projet.
. Notre expérience pratique de mise en oeuvre des systèmes de gestion nous a
permis de développer une méthodologie structurte et efkace, adaptée aux
c.aractéristiques fonctionnelles et techniques des progicids Cvohés du marché, du
type de CUJX que nous proposons d’iinstak.
.
L’équipe d’intervention devra :
- d&nir et respecter un plan qualité et un ensemble de r&gJes de s&u.rit&,
- formaliser la progressivit& & Favancement dts travaux avec des points
d’évaluation et de décision cLairement exprim&,
Lc découpage du Projet en phas& pro&Ie de la nécessité de rationaliser et de
qnchroniser les tâches des diS&ents adeurs dont les compéterws et la coopératîy sont
~&~~saires pour un bon système db.formaGon : Di.r&ion générale, utilisatws,
organisateurs et in.Gorr.naticiuls.
Chaque phase ne pourra être considérie comme terminée que lorsque les documents qui
en sont issus auront été revus et approuvés.
Page 17
.
-
Ainsi que présklemment indiqué, certains domaines pourront être priorisés (exemple : la
gestion des engagements) et faire l’objet d’une mise en oeuvre anticipée, pour obtenir des
résultats immédiats, sans attendre la finalisation totale de l’ensemble du projet.
Les phases identifkks ef prises en compte dans la présente o5e pour l’ensemble des
_
applications de gestion dtkentralisée sont les suivantes :
. Préparation / Lancement
. Etude préalable
. Etude détaillée
. Réalisation
_ Recette
. Mise en route.
Le schéma sur la page ci-contre présente la structure de ce découpage de l’iiervention
en phases.
-
Page 18
4.2. PRESENTAmiN DES PHASES
4.2.1. PEUSE 1: PREPARATION / LANCEMENT
Cette phase est fondamentale pour le suc& global de la mission. Elle doit en effet
permettre d’expliquer quel est le sens des travaux qui vont être entrepris a& de mot.&r
l’ensemble des interlocuteurs d participer aux actions menées u d’iitaurer un v&&bk
dialogue avec l’équipe d’intervention.
Créer les conditions du SUC~& de I’opératioq en proposant aux équipes des objectifs et
en 1~ dotant d’un plan de travail et de méthodes.
Cette étape consiste i obtenir et prendre e-n compte ks documents &tants w k
tloqJve43u système c o m p t a b l e et fiaaack, revoir globalaae4lt le ireg&&Jw
inf0rinatique.s et prendre en coasidératioa k niveau bavwemeat d~projetsamm.
Pour le boa fonctio nncment du projd, un Groupe de Projet est a%, compost dw
reqxmsables du projet au niveau de MSRA et &EUREXCEL ASSOCIES.
DCS groupes de travail coaqxcnant du représentants du personnel tiormatiqu~ et du
personnel comptable sont constitut% en fonction des besoii.
Pour cette mission nous proposons de surcroît., d’associer 2 ou 3 perwnws de l’IJlG a
de h Comptabilité afin de développer une réelle synergie entre l’équipe d”iiervenfion
E~JREXCEL et le personnel de I’ISRA
Par ullarn, riin des moyeas kIgi5tiques est f%isée.
~;e plan de travail de l’iiterwntion est établi de Eaçon précise et soumis au comité de
projet, les dates des réunion de travail et de validation sont arrêtées.
-TATS :
.
Plan de travail validé
. SensiiiIisation générale aux enjeux de la mission.
Page 19
-
42.2. PHASE 2 : ETUDE PREALABLE
(Structuration générale des domaines gestion comptable, financière et administration
dans les unités de I?nstitut)
Cette phase doit permettre de formuler des recommandations en fonction des actions
d’organisation qui auront été menées afh de prendre en compte de manière plus
_
précise, les besoins des utilisateurs en matière de gestion dans les différentes unités de
I’htitut et les impacts de la décentralisation de la gestion sur la structure du système
1
d’information centrai.
0BJEfflFs:
-
.
Concevoir les spécifications fonctionnelles générales du système dMormation et
de gestion a’ble, en précisant les principes de gestion, règles d’organisation et
-
structure du système d’information.
.
Préciser les solutions logicielles / matérielles.
.
Défkir de manikre détaillée la trajectoire de mise en oeuvre du projet.
Etape 1: Spécijiins fonctiomdlès gèdrales
o D&o~page fonctionnd et orgmisatioond du projet et formalisation du
r&ls de gestion propres i la nature même des systèmes d’information
automatti (SIA).
Notre connaissance de I%RA nous permet de poser les bases de ce découpage et
--
d‘approcher ks pkipes directeurs que devront respecter les futures règles de
gestion dans krs situ éloignés et au siège :
-
Système intégré comptabilité générale / comptabilité analytique / gestion
budgt3iùrc
s saisie unique d’une Op&tion pour alimenter les différents systèmes.
- identification des fonctionnalités des comptabilités auxiliaires :
. clients
. fouïiüsseurs
* personnd
. débiteurs / créditeurs
-
. bsmqu=
avec compte a4kctifau niveau du plan de compte général
- suivi ‘mtégré des véhicules.
.- Systemt de pilotage de la trksorerie
- comptes bancaires et caisses tenus quotidiennement
-
- situation de la trésorerie du site
- élaboration de plans de trésorerie annuels.
‘-
Page 20
.
Système de gestion des engagements
B saisie des prévisions budgétaires des sites
. saisie des engagements (‘BAI et BC)
. dispositian sur place en temps ré4 du disponible.
.
Système de gestion des mémoires
a récupération automatique des informations du système comptable
v &&xxation de la matrice Tenancière du mémoire
v possibilité de connection ultérieure avec un logiciel documentaire pour
l%boration uxnpl&e du mémoire.
.
Système de gestion des conventions
s récupération des informations financières de la comptabilité
m suivi de la convention et détermination de la position actualisée par
rubrique.
.
Système de gestion des immobilisations
. gestion du fichier immobilisations
m suivi des mouvements
- calcul des amortissements
m génédon des écriturts comptables.
S@mc de gestion des stodcs
l
m gestion du fichier articles
a suivides-
m vlhkation du stocks
- génération des écritures comptabks dans la compta2GJ.S &i&es.
Gestion du personnd et de fa paie
l
w gestion du fichier du personnel
s confàtion de Ia paie du pcrsonnei
s suivi des missions et de la formation.
L’ISRA s’étant fixé comme objectif de r&hdre knsemble de ses systti
d’information et de gestion, il est rtécessaire d’analysu de façon fme b besoins
s+ciiques aux autres domaines non couverts par le présent projet tds que la gtstion
des stations, la gestion des achats et fa gestion prévisionnelle du personne! pour (USUTCT
A terme, la cohérence d’ensemble du système d‘information de hstiM
DW C.C cadre, la pré étude réalisée par k Cabiiet, lors de sa visite de situ
decent~rfaitnssortirkbesoindemisetnplacxcPunJyslèmedcgestiondela
maintenance interconnecté à ht gestion des immobilisations et B la gestion des stocks et
comportant :
- planification des opérations d’entretien (prévïsiotrs)
- suivi des interventions sur les installations c-4 matériels (stations, etc...)
(réuliwtions)
- ” suivi des consomrriati&s de fournitures et pièces détachées.
Page 2 1
-
o Etablissement des modèles de fonctionnement en fonction des tpécifkitb de
I’ISRA : sites, hommes, machines utilisées “.
Une synthése des actions et des conclusions auxquelles nous aurons abouti à cette
étape du projet permettra de prendre en considération les spécifkités ou cas
particuliers propres à I’ISRA qui nécessiteraient un ajustement des rigles générales
élaborées.
o Vérification de In cohérence entre les informations (données) et les r4gks de
-
gestion (trritemeots)
Cette vérifkation permet d’assurer la qualité et la cohérence de la conception des
systèmes.
o Etude volumétrique des flux et des niveaux de stockage des doankr sur la
base des hypothèses d’évolution de l’activité des diZfércnts sites de I’ISFU.
Cette étude permet de dimensionner les besoins en espace mémoire et puissance de
calcul des solutions logicielles et matérielles qui doivent être précisées lors de
Etape 3 ci-après.
Pour l‘exemple des systknes, il conviendra en outre :
- d’identifier les contraintea s’iiposant au projet gestion comptabk, hncière
. *
e
t
-
,adanskssit~~oignCsetausiégeetconduisrntiLimiter
l@uakrs du choix possibles en matière Crorganktion, gestion et soh~tions
te&niqucs ;
de vérifier la cohérence des choix fonctiorm& et organisationr& entre ce
-
m
projet et ks spécifications retenues dans k cadre de la refonte des systèmes
d’iiorrnation et de gestion de l’Institut, et de proposer tous ajwicmcnts
souhaitables pour accroître leurs performances.
-
Etape 2 : Formalisation des so1ution.s logiciella d mut-es
-
o La décision de décentralisation de la gestion prise par la Direction GéMratc de
I’ISRA est tout à fait adaptée aux besoins des utilisateurs et au contexte de DSlLk
-
En effet, les avantages de cette solution sont :
- Une rapidité d’installation qui permet de respe&r’ ks délais induits par k
-
lancement du nouve81.1 systéme comptable et financier et d’administrttioa
Une IiabiIité de mise en oeuvre puisque l’on peut cspkrex de la part des
-
s
progiciels proposés une couverture à 90 % des for&onnalitis demandées
par les utilisateurs des systèmes ; dans la Ggative nous préconisons de
réaliser des développements spécifiques adapt& (exemple : gestion des
stocks).
- Une maintenance aisée qui peut être assurée à un ler niveau par les
structures concernées de I’ISRA (UIG et ACP).
-
Page 22
lns~tut Sérkgalais de Rcchc~chcs Agricab
-
Ainsi, sur la base dè ce choix, la démarche de l’étape 3 sera la suivante :
w
Revue des progiciels proposés par EUREXCEL-ASSOCIES pour la
couverture des besoins fonctionnels et la prise en compte des contraintes
professionnelles identifiées,
s
Détermination des adaptations à apporter à ces progiciels en termes
fonctionnels et techniques et réalisation des analyses pour les logiciels
spéc*ques,
- Précision de l‘architecture matérielle en fonction des contraintes logicielles
(solution progicielle ou logicielle déclinée sur les PC des sites e-t au siège),
m
Présentation et discussion des conclusions permettant d’engager ensuite le
processus d’adaptation et de paramétrage des progiciels et de mise au point
des logiciels spécifiques.
o Pour le siége, il conviendra de procéder à une analyse fine de la solution
retenue d’utilisation des mèmes logiciels de gestion que dans les sites
décentralisés, sur une architecture matérielle à base de réseaux de PC.
Cette étude couvrira les volets suivants :
- Organisationnd : détermination de l’impact sur les modes opératoires du
siège et des sites décentralisés
- Technique : ivaluation des différentes solutions pour les Oguipements
informatiques et télématiques (réseaux locaux et externes, etc...)
s
Financier : chiffrage précis en matière d’investissements, de coûts de
fonctionnement (consommables, personnel, . ..) et de maintenance.
A I’issue de ces travaux, nous proposerons à la Direction Générak de IISRA le
choix de la solution paraissant la plus performante pour assurer l’effkience du
nouveau système d’information et de gestion et sa pérennité dans l’avenir.
Etape 3 : Trajectoire de mise en oeuvre des systèmes
_
Cette étape permet de préciser le scénario de mise en oeuvre du progiciels dans les
sites décentralises et au siège, en précisant :.
.
JA coniiguration à retenir pour le premier démarrage en fonction des contraintes
de la société,
.
Le découpage du projet en phases jusqu’au démarrage en fonction de la
configuration de lancement prévue,
.
Les étapes de généralisation et d’optimisation ultérieure avec le choix du site pilote
et la modélisation de la démultiplication sur les autres sites,
Page 23
-
. Le dimensionnement des besoins de FISlU pour le service informatique pour gérer
le nouveau systkme et l’assistance de notre cabinet pendant la phase de démarrage.
RESULTATS DE LA PHASE 2 :
.
Point de fin de phase sur l’avancement des actions d’organisation
. Dossier des spécifications fonctionnelles générales du projet gestion comptable,
-
financière et adminktra tion au siège et dans les sites éloignés
-
.
Dossier d’adaptatioo des progiciels
. Dossier d’analyse des logiciels spéci5que.s
-
. Plan d’action de mise en oeuvre des SIA dans les sites éloignés et au siège.
-
-
-
Page 24
42.3. PENSE 3 : ETUDE DETAlLLEE
(Conception générale et détaillée des SM)
OEUECTIF:
11 s’agit, a partir des résultats de l’étude préalable, de procéder à la conception détaillée et
à la description exhaustive des nouveaux systémes d’information automatisés pour le
projet comptable, financier et d’administration dans les sites éloignes et au siège.
DEMARCHE :
Etape 1 : Définition de l’utilisation des progiciels et logiciels spécifiques
- Périmètres couverts
e Structure des données d’imputation
- Structures d’agrégation
- Stntcture de reporting
s Choix et organisation générale des fonctionnalités utilisées.
Etape 2 : Sp;Cifrcation~ aYtaNét~ des ~stth~ d’alimenhztion des app&&m
- Etude des interfaces ‘amonts” et des modalités d’iiput des informations de base a
provenance des utilisateurs primaires.
FOU.&IJES par les utihsateurs primaires des jeux d’essais permettant de proc&r
a
aux tests de paramétrage.
- Etude des interfaces entre le systéme comptable, financier et d’administration
enti et celui de-s sites éloignés.
Etape .3 : Identification des adaptafiom ah progicieb au spécljkitéx a2 la soci&
Les progiciels que nous proposons doivent couvrir pas moins de 90% des fOnCdOM&&
demandées par les utilisateurs. Cependant il est probable qu’un certain nombre de ces
fonctionnabtés soient trait#s de’üwi&z standard par l’outil informatique et ainsi peu ou
pas adaptées aux spécifkitcS de I’ISRA
les travaux à réaliser sont donc :
- le recensement des développements spécifiques à réaliser
- la rédaction- des dossiers d’analyse organique exposant les spkitkauons
fonctionnelles détaillics des programmes complémentaires.
Page 25
Institut Sdrtkgatais de Rabcrcbu~
EL~~ceAssoclEs
-
-
Etape 4 : Définition des modes de fonctionnenrent organisationnels liés aux
progiciels
-
Cette étape permet d’ajuster les règles d‘organisation itablies lors de l’étude préalable aux
contraintes des progiciels qui n’avaient pas alors été identifiées.
-
Etape 5 : Affinage des andyses relatives aux d6vehppemnt.s spécifiques
-
Ces travaux ont pour objet de procéder 4 des ajustements de la structure des
développements spécifiques par une prise en compte plus fine et plus approfondie de
l’organisation, des modes opératoires, des besoins et contraintes de I’ISM
RESULTATSDELAP~~E 3:
.
Dossier d’analyse fonctionnelle générale et détaillée
-
.
Jeux d’essais des utilisateurs fournis.
-
-
Page 26
4.2.4. PEASE 4 : REALISATION
Mettre en oeuvre et suivre la bMC exécution de tikhe~ définies et décrites dans le
dossier d’étude détaillée. Cette phase couvre 9 !a fois les aspects informatiques
(adaptation des applications), mais aussi organisationnels (rédaction des procé&r~).
DEMARCHE:
Les travaux ainsi réa&& pour la partie informatique seront les suivants :
- Paramétrage des progiciels
- Développement des adaptations spécifiques
- Test programmw
- htégration / tests de l’ensemble logiciel
- EWyation l Nidation cahier de recette
- Doameatafhn tique de réalisation.
b partie organktion4k ~~asiste a mettre & la dis@tion de 1’ISU un manuel &
pr&we administratins et COmptabICs tenant compte :
-
d’une part, des options retenues dans la structure du systkme d’information,
- 8-e paft. des obje&fs de contrôle interne et dkfkacité opérationndle.
Le manuel de prockdures devra décrire :
- Le schéma général du système
-
Lt circuit de documents sous forme narrative et de diagrammes de tic&.t.ion
- Les taches a efftier pour chaque intervenant
- b différentes étapes de contrôle nécessaires avant la comptabikation ai& que
1elKpériat
- et tracé et le nombre d’exemplaires de documents utilisés aussi bien dans la phase
de traitement umud que pour ce qui ameme ks documents informatiques
- Le mode de classement dis documents.
Page 27
Le manuel de procédures devra penxxttrt i chaque utilisateur d’assurer les objectifs de
-
gestion spécifiques à chaque fonction tout en respectant les normes standards de :
-
- fiabilité et rapidité d’obtention des informations
- compréhension facile des tâches en cas de rotation de personnel
m identification des responsabilités.
-
REXJLTATSDEWPHASE 4:
.
Ensemble logiciel présentable en recette
I
-
. Utilisateurs prêts à recevoir la formation à l’application.
-
-
Page 28
42.5. PHASE 5 : TEST ET RECElTE DES APPLICATIONS
S’assurer que l’ensemble de la fourniture est c~nforrne aux spécifications de l‘étude
&dlée et apte à satisfaire une exploitation en service régulier.
DEMARCHE :
Etape I : Test et recetlc dks qplicathnr sur jeux d’essais
U s’agit de vérifier la conformité des progicick et fogiciels et de la documentation avec
les résultats théoriquement attendus.
- Recette de la documentation : Il s’agit de vérifier que la documentation fournie est
complète, claire et si elle correspond bien à la description des applications livrées.
Recette te&nique : n s’agit de virif# que ks progickfs fournis sont conformu
w
aux normes et à l’état de l’art avtc la mise en oeuvre dbutiis de contrale
automatisés.
- Recette fonctionnelle : Il s’agit de &ifier k conformitt des r&suhah avec ks
fonctioanalités définies dans I’étude détail& et les &ultats tbhiquti attendus
(hx d’esww).
Cette phase est SBI~OII& par WI prhverbal de ratte pr~vis~in qui met en
&&~IX les derniers régIages à réaliser pour aborder la recette définitive.
Etape 2 : Receffe définitive
Il s’agit de vérifier que les applications fhes et la documentation d’exploitation SOI~~
aptes à satisfaire une exploitation en service r@lier.
Cette phase est sanctionnée par un prochvehal de recette détitive, qui autorise h
mise a~ route du nouveau système.
Elle cowune k site pilote et le si&.
bXJLTATS DE LA PHASE 5 :
.
Pro&-verbal de recette sur jeux d’essais signé par I’ISRA
. Proc&verbaI de recette définitive Signé par FISRA
.
. Manud d’utilisation
. Manud d‘exploitation
. Manud de procédures
. Manuel d’iiation.
Page 29
4.2.6. PELGE 6 : MISE EN ROUTE
-
OEwxTLF :
Mise en exploitation réelle au siège et dans les sites éloignés.
DEMARCHE:
Etape 1: Fomatim des utilhn
-
Cette étape peut être plus ou moins importante en fonction de l’acquis culturel des ftturs
utilisateurs et de leur niveau d’implication dans la mise en oeuvre.
Elle a pour objectif de disposer de gestionnaires sur sites capables de procéder aux
opérations clés liées à l’utilisation de l’outil informatique :
- saisie, consuitation et édition
- sauvegarde et restauration
Elle porte également sur l’application des nouvelles procédures inhérentes à Mlisation
des progiciels et logiciels de gestion dans les différentes unites de l’Institut.
-
Cette étape a pour but de rendre les difkents sites opérationnels par hstailation des
équipements matérids (micro-ordinateur, imprimante, etc....) et des logiciels de gestion.
-
Elle comporte les Oprtions suivantes :
-
- Aménager les locaux (électricité, climatisation, sécurité, etc.....).
- Installer physiquement les matériels et lo$ciels.
- Initialiser les progiciels.
- Définir et paramétrer les protections d’accés.
- Rendre opérationnels les postes de travail.
-
-
Etape 3 : Bascuccmcnl .hfornd~ue d dhnamzge
-
Il s’agit de passer du syst&ne existant au nouveau @me.
Les mécanismes et règks à observer pour réussir ce passage sans régressions, c’est-Mire
de telle surte que Ilrsager n’aperçoive .que les avantages par mppwt à ia situation
antérieure, font l’objet d’un mécanisme de basculement qui vérifie la cond&m de
réversibilité sur une période probatoire jugte signific&e.
Chaque site d’exploitation (siége, site pilote et autres sites) sera doté d’un sc&ario de
-
basculement personnalisé.
Page 30
A cet effi le cabinet assistera I’ISRA pour la reprise des donnks historiques issues des
m&ns systèmes et initialiser fes bases de données des nouvelles applications de gestion.
RESULTATS DE LA PHASE 6 :
.
L’ensemble des sites sont en exploitation
La h et la validation de cette étape marque le respect de la part de notre cabinet
l
de son obligation d’asistance au titre du projet-
-
Page 3 1
-
V. F~SENTATION DES SOLUTIONS
LOGICIELLES PROPOSEES
-
-
-
-
5.1.
PRINCIPESD~~EURSD'ARCHITECTZIREDESLOGICLELS
Le respect des principes directeurs de l’architecture des logiciels proposés permettent de
garantir la traje&re+zible en tenant compte des spécificités de IX&4
Ces principes reposent sur :
b prise en compte du caractère fondamental de la cohérence du système
s
d’information.
Le système d’information doit garantir la conunun.icabiliti des applications qui le
composent.
L’urgence
m
des besoins est prise en compte et privilégie le recours à des progiciels
dont ta mise en oeuve est plus rapide, sauf pour les domaines pour lesquels
compte tenu des fonctionnalités requises, une application spécifique est plus
adaptée (ex : gestion des stocks).
- L’ergonomie des produits, c’est-à-dire une adaptation de l‘outil aux besoins de
l’utilisateur implique la fourniture de produits aménageables pour les saisies et
paramétrables pour les éditions.
L’aménagement du planning de mise en place intégrera la prise en compte de trois
m
paramétres :
les priorités de gestion qui seront mises ca kvidence au cours de l’étude
l
préalable,
l’enchaînement logique des sous-systèmes d’iiormation (la comptabihte
l
générale avant Ia comptabilité analytique par exempk),
. la capacité de USlU à mtégrer ces nouveaux outils.
5.2. LOGICIELSPROPOSES
Pour la couverture des besoins spécifiques aux différentes applicatjons de gestion ciblées
par les termes de références, nous proposons des solutions i base progicielle et logicielle,
qui font l’objet d’une présentation synoptique ci-après.
L’ensemble des logiciels proposés fonctionnent dans un environnement WIIVDOWS ce
qui garantit leur actualité et leur compatibilité avec les autres produits standards du
marché des logiciels et utilitaires.
Les applications retenues recouvrent :
- Lu comptabiiilë :
. générale
. tiers : clients, fournisseurs
. analytique
. budgétaire
. suivi des véhicules
. suivi des conventions.
Page 33
tustihit scntgalais de Rabcrcki Agriak
Le suivi des véhicules permettra de retracer pour chaque véhicule pris
individuellement les montants de fiais supportes (carburants, pièces détachées,
entretiens, etc...).
Le suivi des conventions est opéré à partir du deuxiéme axe analytique et permet
de retracer pour chaque convention l’ensemble des opérations la concernant, (avec
-
des possibilités de ruptures successives (baiileur de fonds, convention et rubrique).
Le progiciel proposé est “KHRONOS WINDOWS” qui allie une forte puissance
-
de traitement, semblable à celle des produits tournant sur mini-ordinateur, à une
parfaite convivialité pour les utilisateurs.
-
Les principaux critères distinctifs de ce progiciel sont :
-
l’ergonomie, par un accès aisé à l’ensemble des fonctions offertes,
-
s
la simplicité, notamment par l’utilisation de boîtes de dialogue,
w
la sélectivité, par la possibilité de faire des recherches, consultations et
éditions multi-critères,
-
la puissance, par la mise à disposition d’un nombre presque illimité de
possibilités (nombre de comptes, nombre de ptkiodes comptables, plans de
-
présentations analytiques), avec pour seule contrainte les capacités des
équipements matériels.
-
- h gesrion & 19 trésorerie
.
budget de trésorerie
-
. suivi de la trésorerie.
L,.e progiciel comptable KHRONOS WINJJOWS permet de procéder à un premier
-
niveau de suivi des opérations de Morerie en date de valeur.
NOUS proposons de récupérer ces mouvements à I’&Je de l’extracteur de
KHRONOS et de procéder à la gestion dynamique de la trésorerie (budget
g&sant, suivi actualisé des réalisations), par I’utîlkation d’une application
sp&%que développée sous FOXPRO-WINDOWS pour serrer aux plus près les
-
- réalités de I%RA
- lo gesfion des engagemenis
Le suivi des engagements (à priori) vient compléter le dispositif budgétaire
(prévisions budgétaires et suivi des réalisations) effectué à l’aide du module
-
correspondant du progiciel de gestion comptable KHRONOS WINDOWS.
Aussi, compte tenu de la relative simplicité des fonctionnalités attendues et de la
-
nécessité d’iiterfacer le suivi des engagements avec le suivi budgétaire à posteriori
précité nous proposons de procéder à un développement spécifique sous FOXPRO
wINDows.
-
Page 34
m
gestion &s smds
la
.
suivi des mouvements de stocks
. valorisation des stocks
Compte tenu de la particularité des besoins de I’ISRA en matikre de gestion des
stocks, limités au seul suivi des opérations sur stocks (mouvements et
valorisation), il ne nous semble pas opportun de proposer la fourniture d’un
progiciel
En effet, la solution à base de progiciel présenterait, à notre avis un double
,
inconvénient :
ne pas utiliser une grande partie des fonctionnalités du progiciel (gestion des
w
achats, gestion commerciale, etc...)
à I’inverse, nécessiter d’apporter des modifications substantielles à la
B
structure du produit, notamment pour l’enregistrement des mouvements, CC
qui est toujours délicat et coûteux.
fassi, nous proposons de réaliser un développement spécifique sous FOXPRO-
-WS, répondant aux fonctionnalitis attendues des utilisateurs et
uniquement tek-ci.
- la gestim <des immobilisakvrr
.
gestion comptable des immobiisations
. gestion d’une base de données immobiisations.
le progiciel proposé est “IMMO-WINDOWS’, qui est totalement compatible avec
Ie progiciel comptable KHRONOS et qui présente t‘avantage d’associer aux
fonctionnaLUs classiques de la gestion des immobilisations (gestion du fichier
i~~~~~ifisations, gestion des mouvements et cafcul des amotissements) un
véritable outil de gestion des informations complémentaires (locaktioa, utilisation
d’une immobilisation, rattachement à d’autres tquipements, etc...).
- la galion des ressources humuines
.
gestion de la paie
. gestion du fichier personnel
. gestion des missions et formations
. gestion wiak.
le progicid proposé est “JUNON-WlNDOWS”, qui est à l’heure actuelle un
produit leader sur k marché en matière de gestion moderne de la paie et qui ofie
une grande puissance de traitement ainsi qu’une parfaite souplesse d’uti?isation
Page 35
-
&s principaux critères caractéristiques de ce progiciel sont ;
- Convivialité, notamment grâce à une aide en ligne très performante,
-
- SCcuritC, par l’utilisation de fichiers cryptés, compressés et iJlisibles associés
à une gestion des droits d’acch par utilisateur,
-
- Confort, par de larges possibilités de visualisation et de modification à
récran.
-
- Puissance, par des possibilités d’utilisation trés étendues (nombre iDimité de
matricules, sections, établissements, historique de la paie par matrku!e sur 3
-
ans, possibilités de plusieurs paies dans le mois pour un même matricule,
etc...).
Les progiciels proposés, KHRONOS-WINDOWS et JUNON-WINDOWS font
l’objet d’une trts large diffusion en France, notamment auprés d’importantes
sociétés commerciales et industrielles ainsi que dans plusieurs pays af?icains et à
-
Madagascar.
Il convient de préciser que le Groupe EUROSEPT et le Cabinet EUREXCEL-
-
ASS&XES disent ces deux progiciels pour les besoins de leur propre gestion
interne, ce qui garantit une parfaite maitrise de Ieur fouctionnanent par nos
-
équipes d’intervention.
-
-
-
-
-
-
Page 36
5.3. GFULLES DE FONCTIONNALITES
L’ensemble des grilles ci-aprés pré-sentent pour chaque application de gestion retenue, les
fonctionnalités offkrtcs par les progiciels et logicih que nous proposons de fournir a
IWRA.
Ces grilles de fonctionnalités doivent permettre de s’assurer du degré de satisfaction par
ces produits des besoins identifiës par les diffërents services concernés de l’Institut.
Bien entendu, elles devront être ajustées et compktées A Yksue des travaux constitutifs
de l’étude prkhble, mais sans pour autant remettre en cause kurs composantes de base
qui doivent impérativement d’ores et déjà couvrir les principaux besoins précités.
En annexe, à la présente proposition nous joignons les plaquettes descriptives des
progiciels KHRONOS (comptabilité) et JUNON (paie).
Page 37
FONCl-lONNALITES
DOMAINE : COMPTABILITE GENERALE
-
-
FONCTIONS PRINCIPALES
GESIWN MULTI-DEVISES
~SAlStEDESOD
LNTERAcrIvE
1
-
CENTIMLISATION DES COMPTABILITES
AUTOMATIQUE
AUXILIAIRES
TENUE DU PLAN DE COMPTES
PERMANENTE
TENUE DU CALENDRIER DES TRAITEMENTS
PERMANENTE
TRAlTJ%ENT TEMPS REEL ET DIFFERE
. CLOTURE AUTI~MA~YQUE
REPRISE A-NOUVEAUX DETAILLEES
BLLAN
ouv-ERTuRE ET CLOTURE
-
. GESTION EN DATE DE VALEUR
SURBMESkEINTERACI1YE
DATE VALEUR
-
.GESIlONDE.S~
SUIVANT CODE SITE
- MODALITE TRAITEMENT REJET
. RESAJSIE
INTERACTIVE
- GENERATION DES CONTREPARTIES
GENERATION DES CONTREPAR-
TIES MTOMAllQUES
Df3,ULLEES
- PARAMETRAGE DES ECRlTURES
SUWAJ’JT CODE
. sm
. COMPTE/SOUS COMPTE
. IMPUTATION ANALYRQUE
AxEAcnvITE
. IMPUTA-IWN CONVENTlON
AXE CONVENTION
. SUPPORT DE SAISIE
-
-_ .
- DOCUMENTATION
. LIBELLE
. DATE COMPTABLE
-
_ DATE DE VALEUR
. MONTANT
-
Page 38
DOMAINE : COMiTABILlTE GENElL4t-E
I
FONCllONNALl-I=
CoMhiENTAlREs
I
- NOMBRE DE COMPTES LLLlMl-l-ES
- NOMBRE DE MOUVEMENTS tLIl.Ml-l-Es
- AIDE EN LIGNE
- MANUEL UTILISATEUR PARANETRABLE
- GESTION DES DROITS D’ACCES :
PAR SOCXETE
PAR DEPARTEMENT
PAR COMPTES
PAR JOURYAUX
PAR MENU
- PROTECTION DES FICWEftS CRYPTES
COMPREs’iEs
-
Page 39
SAlSlElNFORhfATIQUE
INTERACTIVE
~REPRISEECRJTURES
ALLMENTATIONAUTOMATIQUE
AUTRFSSI-I'ES
PARREPRISEDESECRJTURES DES
UNlTE!5DANSLACOMKABlLn-E
INTERFACE AVEC AUTRES APPLICATIONS
AMONT
.PAIE
TRANSFERTAUTOMATIQUE
. IM.MOBlLlSATlONS
. SrocKs
CENTKUISATlON COMPTABILiTES
W?aLIAlRES
. MODALITES OUVER-lURE DES DB3WIENlS
SURTOUSCOh4PTESCLASS&S1AS
T Y P E S D E COMPTABm A -
. CEKîRALIsATION AUTOMATIQUE DES
MODULES :
. FOURNISSEURS
SURCOMFTESCOLLECllFS
.cuENTs
-
- PLUSLEURS NZVEAUX DE RUPTURE DES
coMmcoLLEcnFs
- PûsslBlL~ DE RAITACHER UN c3XWl-E
INDIVIDUEL A UN OU ?LUSlEURs COMPTES
coLLEcrlFs
-
PLAN DE COMPTES
-CONTROLEDESACCESAUPLANDECOMPTF?j
PARCODEACCES
-PO!fSZBLLmD&CREU1ETMOO~~N-
PARCODEACCES
-
COMPTEENCWRSD'EXERCYCE
-GESl-IONDES CONTREPARTIESAUTOMATI-
PARJOURNALrx
QUES MULTm.ES
C4LXNDRlER
-P0SSlBILITEDECREEi&MODMERETEDEDïIFR
PARCODEACCES
C0WWLlEitLECtUEI'JDRlEJtCOMI'MBLE
- POSSIBILITE DE OERER UN NOMBRE IUihilTE
DANSLALIMITE DESCAPAMESDU
DEPERKHXSCOMPTABLES
Page 40
FONClION~
COMMEM'AIREs
1
CLOTÜRES
- GESllON DE PERIODES PROVISOLRES
PERMElTANTDEPASSERD=ECRîIU=
COMPLEMENTAIRES SURCEITEPERIODE
-CLOTUREAUTOMATlQUEDESCOMPTES
ALADEMANDE
-GENERATIONAUTOhfATIQUEDUJoU~AL
ECRn-URESDE SOLDECoMPTES
DECLOIURE
C-=6ET 7 ETDE DETERMNA-
I-lONDESiSoLDESC~~~
TIQUESDEGESTlON
-COEXI!3-ENCEDEDEUXEXERCiCESEN
UGNE
OUVERTURE
-REPRISEAUTOMA'TI~EDESA-NOUVUUX
~LDESGLOBAUXOUDETAILLES
AL'OUVEK'IUREDEL'EXER~CE(~~A~+
SUFVANTLEl-lRAGE
COMFI-ERESULTAT)
-POSSLBUITEDEREPRJSEPROVISOIRE
PARTELLE ou Tous c0MPl-E.s
DANS-A-NOUWAUX
lNTERRC%ATlONS
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Page 41
ts R.A
NRfXCEL- AssQczs
-
COhlhlEKl-AlRFS
I
EI)IllON DE TOUS CES ETATS A U
DEMANDE
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I-ION DU BILAN El’ ANNEXES
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GENEIWUX
EXPLICATlON DE sou)=
i-- REGROUPEMENTS DES COMPTES PAR SI-I-E
- EDTI’ION DES ETATS DE HN D’EkERCICE
- DECWIKMI SI-AYlSllgUE ET FISCALE
-
I
-
Page 42
FON~‘llONNALlTES
COMMENTAIRES
IJ’~II .~!jAl ION D’UN (‘ODE DE I CAJMCTERE
I’cxJR [.A ~II:TE 13 DE 2 ChRWl-ERES
POUR
LE DEI’MZTEMENT (UNITE)
11.1 lLIS..4’llON
DE DEUX AXES D’ANALYSE
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CONVE.WlON
(;[-sl10N Dl-. l’LI!SII’UKS NIVE.WX DE
SEGhll:NTr~llON :
UNI’I’F.
1Di3I
PK@3LX!!l\\lt:
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A.\\!! .~~lVll E ET CONVENJ ION
POUK CIlAQUE AXE
GES-tlON PLUSIIIJKS PLCWS ANALYIIQUW
POSSIBILITE DE PAfW+fE-mGE
jAISIE DES MOUVEhIENl3 ANALYIIOUES
AL&kNTAIlON AUTOMAnQUE DES MW-
~MENTS EN COMPTABILIlF ANALV-ilQUE
A PAR-IIR DES ENREGISlREMENTS
DE
cohm,u3lLrlx GENERALE
VENTlLATION MOUVEhIENTS SUR CODES
SUIVMi-r CODES ANALy-lJQUES
ACTIVTI-E
V~NTltiTlON hIOU\\‘EhtENlS
SUR CODES
SUlV,WT CODES CONVEN~IONS
CONVENTION
. j’Os.SIBILJTE DE SAISIE MANliELLE
SUK J0L‘RNA.L 00 ANALUnQUE
D’ECKllUREs ANALYI-IQUES
f.X-A-l-‘S DE SORTIE
_ El’Ar AJwL\\-lI’I~Uli DE SUIVI DE L’ACmVl-lF
VI~N’l’l1 .,\\mON DES COU= DES
PAR UNI-l+ :
SAINS ANALYTIQUES
DE
B&/UWE
CHAQUE UNITE PAR :
. GRAND UVKE
- PROGRAMME
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-ACTION
- ETAT DES COUTS PAR ACIIWTE
1KtGROUPl34tNT DES COUTS
RAlThCHES SUR CODE ACTIVITE
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VENmU\\TION PAR BAILLEURS DE
TIONS PAR UNI-I E :
FC)NDS ET CONVINTIONS
_ BALANCE
_ GKAND LIVRE
Page 13
1.5 RA
EUREXCEL-ASSOCIES
-
DOhlAINE : Gk2S’l’lON Bt:D<;FTAlW
-
‘KIN(‘lI’ES
-
PoSSII~II ll E DF. BUDGET AUX NIVEAUX
DE REGROUYEMENT UNTIF,
t~t!Dtil’-I‘S D’INVESIWSEMENT El’ DE
CLASSES2-6-7
FONCIlONNEMENl
-
t R,\\,‘ist EH 1’ DES DONNEES D’EXt3.3JllON
AUTOhlAl-tQUE CLAS!5E 2 - 6 - 7
tIIJt~GE’I’AlRE Dl: Lt\\ CDhIt’TABILl-tF
(;CNLRALE ET ANALi-IlQUE
-
D1:l.t .RbllNA-I’ION Al’1 Oh4AllQUE DES
CALCUL D’ECARTS SUR LA PERIODE
LC,u( I’S SUtV~WT L:?it! Pt:RIOt~tClTE
El’ CUMULES EN VALEUR ET Pc
PAR~~lETRx~3LE
SNSIE DES BIONTANTS PAR PERIODE POUR
CtlARGEMENT DE CHAQUE RU3RtQUE
CilAQUE RUBRIQUE BUtXW-At=
PAR MO(S OU PAR DUPLICA-tlON St
MONTANT EGAL
. 7 R,WSFERT DES CHARGES ET DES PRODUIIS
AUTOMATIQUE SUIVANT TABLE
DANS LES RUBRIQUES BUDGETAtRES
- <‘/vCIJL AUTOMhliQUE Ut3 ECARTS ENlRE
SUIVANT PtRtOOICITE VARLWLE
VAJ.IURS BUDGETEES ET RE,Ul!!Z!ES :
EN VALEUR ET EN Cr POUR L,\\ PERlOtlE
EN VALEUR ET EN ‘3 CUMULES DEPUIS
t E DEBUT III: L’ESFRCICE
FI’A’I‘S DE SORTIE
. BtJl>GET D’tNVI~llSSEhiENl’ ET DE FONC-
SUIVI DES PROJETS ET INVESIIS
J JO!iNEMENT PAR UNITE ET GLOB,\\L’X
LIONTANTS PREVISIONNELS
- I~.Ylr‘CI!‘llON BUDCiEl.,ORE Plu IlNlTt:
MONTANTS REALISES ET ECAR’IS
ET GLOBALE
- VENl‘lLATtON BUDGETAtRE DE L’EXERCICE
VEN-I-lLA-l-lON DES REALISATIONS
MENSUELf.ES PAR RUBRIQUES
UCUGEThlKL;S ET PAl4 MOIS +
(‘ll!dl!L EXERCKE
tI1~lol~lf)lll.S 1’1 IIHI~\\NNIlI.l.S
Page 4-4
I.S.RA
CUREXCEL-ASSOClES
UOhL\\lhE : MXTlON TRESOKEWlk
~(>N~l‘IONN.\\1.lTFS
~~<)N~‘I‘IOhS PRIN(‘IP.\\LES
orctL\\ nONS tN ESPECES / PAR
BANQI’ES EFFEl’S / CREDOC
SUIVXVT DAX VALEUR SAJSIE
SUR BaE RELEVE DIS Ii,Lv~tX
PKCAL‘W EVCNT SAISI
REiwsE 2~uTohl,\\7-tQuE
tit.StION 1 <‘III:~\\N(‘II.R ;\\ r;\\KiIK I)I\\~E
Al Ihfl Nl’r\\‘l ION r;W VOMI’-I’,UjI-
L)‘tC’IIE:WCt CKt:ANCl:S El’ DL13 ki
LII L:. GENEKXII / AUXtLtAJRE
~II~I~ ,i JOUK AU~O~I,~TIQ~~E
ET EDITION
SUR BASE PMNING PtWAL,WLE-
DU PL,WNING
DE TRESOKERIE
GLtSSANT
MENT SAlSI
;AISJE OPEJWTIONS BE TKESOKERIE
TKIWSI’ERT DE LA COMPTABlL~
GKNER,tLE
POUR LI’S OPERA’l7ONS DE :
.BANQUE
. CAISSE
SAJSIE Slr~uF.1.I.E PW:R CIlAKCiER
BUDGET DE TRESOKt:RIE
. S/USiE hl,WUtLLE KCLI:SES BANCAJKES
REPKISF AtlTOhl,\\llQI’F RLLEVES BWCAJRES
SUR SI!pl’OK 1’s hihGNE7-tQt’FS
- BUDGl3 DE TRI’SOKIIKIE
GLI%aNI
SUIVA.~ r~RmDlcrr~ vh~m.3~~
(t’AK t3ANQlJF.. CAISSE E’î CONSO-
._
LIDE)
- EClItX~CltK
S E L O N DA7-ES E C H E A N C E
- RELEVE DES OPEMTIONS BANCAtRES
SUIVANT DATES DE VALEURS
EN UA?E UE VALEUR
SAJSIES EN COMPTABILITE
- El A I’S DE KAWKOCIWMENIS
B,WC.-UKI:S
AU-l OMX17QUES
.
- Sl1’UAI7ONS
PAR BANQUE
SUIVANT PARAMmGE
- E.l,\\l. Dl-S Dt-l’k:NSCS P:W NrYrt!tuI
S U I V A N T PARAMETRAGE
Page 45
LS.n.A
-
DOMAINE : COMPTABILITE CLIENI-S
FONCTIONS PRINCIPALES
-
. GESIlON DES CLIENTS :
-
. REFERENCES CLIENTS
DENOMINATION / ADRESSE
_ COORDONNEES BANCAIRES
BANQUE /No COMPTE
. ENRJ33KlREMENT CREANCES
GESI-ION # MODES
-
- StW3E DES REGLEMENTS :
-
. REGLEMENTS PARTIELS
PARTIE UNE FACTURE
_ REGLEMENTS TOTAUX
MONTANT TOTAL FACIURJZ
. LE-I’TMGE IN’l-ERAW
AUTOMATIQUE A LA SAISI&
. LE-I-RAGE MANUEL
iNlRODWT A LA WSIE
- MODE DE LE7?RAGE :
-
. MANUEL
. AUTOMAllQUE
- DELElTRAGEP0SSW-E
A TOUT MOMENT
- SUM DEMANDES ACOMPTES ET ARRHES
-
- REMlSEENCAlSSEMENT
. PAR BANQUE
. PAR NATURE REGLEMENT
- ANALYSE SGLLX.9 CLlEN-Ri
DETAIL DU SOLDE GLOBAL ET
SOLDEWlTRE
- IuXEVES COMPTES CLIENTS
DETAIL DES ECW-llJFtES CLIEKIS
- ARRETE REPRISE A NOWEAUX
AUTOMATIQUE
-
-
-
-
Page 46
FONCllONkUWTES
SAISLE MANUELLE FAClURES/AVOIRS
. Af-FKHAGE AUTOMATIQUE REFERENCES
CLIENTS
. CALCUL ET AFFECTATION AUTOhfA-nQUE
T.V.A
StUSIE DES OD :
. REPRISE AUTOMATIQUE DES FACTURES
APUREMENT AUTOh4ATlQUE DES
D’ACOMPTE DANS FACTURE(S) DEFINITIVE
ACOM’T-ES SUIVANT PRORATA DE
CHAQUE FAClURE DEFINITIVE
. !&USlE DES VlREMEN-lX COMPTES A COMPTES
JOURNAL OD DANS AUXILLURE
CLIENTS
SA1SIE DES RECLEMEKi?VLeT?RAGE
. AFFICHAGE PLECES COMPTABLES CLIEN’TS
ACCES iNTERAcN AU N’ PIECE
POUR LEI-lRAGE
- AFFECTATWN PARTIELLE OU TOTALE
DES REGLEMENTS :
. SUR NUMERO DE PIECE FACIIJRE
. SUR NUMERO DE RELEVE CLIENT
POUR RELEVE REGROUPANT
PLUSIEURS FACIURFiS
REMISE A L’EMXJSSEMEI’R
- BORDEREAU REMlSE BANQUE
Page 47
FONCl-lONHALITES
COMMENTAIRES
-
N?‘ERROCATlONS
-
- FICHIERCLIENTPAR NOM
CONSlJLTATl0NSPARAMETRE.S
COMPTECLIENT
SOLDEETDETAlL+ANOUVEAU
1
-
LETIRE
AFFICHAGEPARFACl-UREETPA.RCGM~
MONTANTFAC-IURENONREGLE
DUSOLDECOMFTABLE:
-
ACCESAANA.LYSEDETtiLEEDU!=LDE
PAR:
.FAC-lURE
. AVOIR
.REGLEMENT
.N' Lb-l-RAGE
-
El-An DE SORTIE
-
.JOURNAUXDEVENTE
_
. JOURNAUXOPERATIONSDtVt?~
-
~GRANDUVRECIJENTS
PAR NATURE DE CXMPTES
- BALANCE CLIENT5
PERmDE ET CUMULEE
-
- BALANCECLIENTSDOUTEUX
IDEM
- BAUNCE
AGEE
PARANTERIoRm
- RELEVE DECOMM-ECLIENT
DfZTAKDESECRITURES
-REWCE
RELANCEENFONCllOU DE
L'ANTERl0RrrE
-
- BALANCEDESLMPAYES
- .
SUIVANT DATES ECHUNCE
-
-
-
Page 48
l.S.n.A
~ONCTIONS PRINCIPALES
GESI-lON DES FOURNISSEURS
. REFERENCES FOURNISSEUR
DENOhfINA7-lON/ADRJ3SE
. ADRESSE DE LIVRAISON
SI # ADRESSE LEGALE
. ADRESSE DE REGLEMENT
SI I ADRE!SSE LEGAL8
. BANQUES
DESlGNATlON/ADRESSE
SAISIE DES FACTURES / AVOIRS
PREPARATION DES REGLEMENTS PAR TYPE
TRI PAR VlREMENTKHEQUE/EFFET/
ESPECES/CREDOC
RELEVES PAR LOT DE FACIURES
REGROUPEMENT DE PLUSlEURS
FACTURES ET SUIVI PAR N’ DE
RELEVE
. PREPARATION DE L’ECHEANCIER
SUlVANT DATE D’ECHEANCE
FOURNiSSEURS
- Dohi-tcnunONS
BANCAIRES FT
OlSlION DES BANQUES
WPROCHWrlWtS
-rouRLEsEfFErs
- immmciAnms
IposEIBUJrES DE CGNSULTATIONS :
FACIURURCHERWFRS
- ARRETES ET REPRISE DES A-NOUVEAUX
AUTOhiAllQUErPOSSlBlL~ DE
REPRîSE DU SOLDE LETTRE
. GESTIONDEUTVA
- DOCUMENTATION DU CODE DEVISES
TAUX DE CONVERSlGN
. CONVERSION FACIURE EN DEVlSE EN F.CFA
AlJTOMAYlQUE SUIVANT TABLE
DES TAUX
. ECLATEMENT MGNTANT FACTURE EN
EXEMPLE : ECLATEMENT EN
PLUSIEURS CmwFEs coMPTABBJrE
ACHAWSPORTSSUR
GENERALE
ACHA~GES
ET TAXES
- INDlCATlON DU CODE BANQUE SUR
SUlVANT TABLE CODES BANQUES
LEQUEL LE REOLEM- SERA lUSLIsE
- IJZIRAGE AUTGMAl-lQUE ET
SUR NUMERO DE PIECE
MANUEL FACI-UREWAVOIRS
PAR= ET GLOBAUX
Page 49
LS n.A
EummL-AssoQLf-
FONCTlONKALITeS
COMMEWTAJRES
-
‘R4lTFsMENT DES REGLEMENTS
-
TRAITEMENT ET PREPARATION AUTOMATIQUE
SUIVANT DATES D’ECHEANCES SAISIES
DES TyPE!j DE REGLEMENT EN FONCllON DES
DATES D’ECHWCE
-
REGROUPEMENT DES FACIlJRaES PAR :
. BANQUE
SUIVANT CODE BANQUE
-
. FOURNISSEUR
PAR COMPTE INDIVIDUEL
. TYPE DE REGLEMENT
CHEQUE,MREMENT/EFFET,EsPECES/
CRJZDOC
REGROUPEMENT DE-S ECHEANCES PAR BANQUE
TRI PAR BANQUE ET PAR FOURNISSEUR
l
LE-I-l-fWGE AUTOMATIQUE DES REGLEMENTS
!
. MANUEL
-
. AUTOMA~QUE
1
I
EDITION D’UN ETAT DE PRGf’OSKlGN DE
SUR BASE DATES D’ECHEANCE
PAlEMENT MOomABLE PAR :
_ BANQUES
/
. MoN-Ta4N-r5
-
. ,WWJLATION REGLEMENTS
_ l-Y-F% DE REGLEhfEN-lX
-
. PROPmON DE PAJEMENT
EDfllON :
.PARLcJT
TOUS LES REGLEMEMS A UNE DATE
. A LA DEMANDE
DONNEE
. CHOCX DE !.A FREQUENCE DE I-IwTEMENT
POSSIBUJTE DE PARAhlETR4GE
-
DOMIQLIATIONS BANCXIREZS I?l-
RAPPROCXEME;YrS
- EDITION D’ETATS DE SUIVI DES TlTRES DE
A L’ECHEANCE PAR BANQUE ET -l-j’PE
PAIEMENT
DE REGLEMENT
- GESI1ON DU PORTEFEUILLE DES EFFETS
GESTION DE L’ACCEPTATION. DE
-
A PAYER
L’ESCOMPTE ET DE L’ENCAPSSEhlENT
-
-
-
Page 50
FONCTlONNALlJ%S
COMMEKTAIRJZS
/
h-l-ERROGATIONS
FACTURES FOURNISSEURS
N’
FICHlER FOURNISSEURS
. cOMFTES FOURMSSEURS
INDIVIDUELS ET COLLECIKS
. AFFICHAGE PAR FACIURE ET PAR COMPTE
VENTILATION DANS LE TEMPS EN
D’EFFETS A PAYER
FONCI-ION DES DATES D'ECHEANCE
- BESOLSS DE TRESORERIE PAR BANQUE
SUWANTDATESD'ECHEANCE
- HISTORIQUE FOURNISSEURS
RESllTUTlON DEL'HISI-ORIQUEPM
COMPTESUR'N'MOIS
- DETtUL A-NOUVEAUX
REPRISEDUSOLDE LE-rTRE
ETATS DE SORTlE
- JOURNAUX D’ACHATS
PAR ‘IYPE DE COMPTES
- JOURNAUX OD
OPERATIONS REGULARISATION
- GRAND lJVRE FOURNISSEURS
MONTANTS PERIODE ET CUMUL5
- &AUNCE
FOURMSSEURS
PAR PERIODE
- BALANCEAGEE
DETALLPARCOMPTFINDMDUEL
. RELEYE DES COMPTES FOURNISSEURS
- EFFETS A PAYER
PAR DEVISES
- FACNRES EN DEVISES
SUIVrtVT N’ PIECE
- R.EGLE.MESiTS PAR BANQUE
- LE-I-IRESDEREGLEMENT
PARTYPEDEFOURNISSEUR~COMPTE
INDIMDUEL
Page 5 1
I.S.RA
Ev#xcEl.-*ssocIEs-
DOMAINE: CES-I-ION DES ENGACu(ENTS
FOff CTIONNALITES
COMMENTAIRES
FONCI-IONS PRINCIPALES
- RECUPERATION AUTOMATIQUE DES
PREVISIONS BUDGETAIRES DU PROGICIEL
COMPTABLE
_ SAISIE DES ALLOCATIONS DE RESSOURCES
APPROUVEES PAR UN BAILLEUR DE FONDS
- CALCUL AUTOMATIQUE DE LA COTE PART
EN % DU MONTANT BUDGETE FUSANT
L’OBJET D’UNE APPROBATION PAR LE
BAILLEUR DE FONDS
. SAISIE DES E?iGAGEMENTS (BC, BAI)
- SAJSLE DES DEMWDES DE PAIEMENT
ENGAGES AL!! BAILLEURS DE FONDS
- DE’l-ESWWAl-l~ AlJTOKATiOUE DU SOLDE
DISPONIBLE PAR RlJBRlQUE BUDGETALRE
(RELWJAT)
CONSULTATIONS / EDITONS
- CONSULTATION OU EDITION DES FICHES
D’ENGAGEMEhT PAR SOURCES DE
FINANCEMENT ET RUBRIQUE
-
-
Page 52
‘.
guftaca-usxq
DOMAINE : GESIYON DES flocI(s
FONCIIONNhLTfiS
COMMENI-AIRES
~ONCTIONS PRINCIPALES TENUE
)Es ROCKS
GESI-ION DES NOMENCLAN-
CODE ARTICLE
. REFERENCE FOURNISSEUR
GESTION DES 5iOUVEMENTS DE Sl-CX.5
p.e~& -WPE D’OPERATIONS ET PAR MAGASIN :
ENTRJZE ORIGINE EXTERNE ET OIUGWE
INTERNE
SORTIE POUR CONSOMMATION
SORTIE POUR CESSION
. TRANSFERT EFFECTUE
. TRANSFERT RECU
RETOUR SUR STOCK
POSSiBILlTE D E VALORISATION DES
ENTREES EN DIFFERE PAR RU>PGftT A
LA sAIs1E DU hWUVEMENT PHYSIQUE
. ~AL~RI~AT~ON AUTOMATIQUE DE L’EXISTANT
EN Sl-OCK ET DES SOR-WS AU PUt@ APRES
CHAQUE ENTRE-E
. SU3J5 INTER,Cl-WE DES MOUVEMENT3 DE
STOCKS
- SAIstE INIlSUCllVE DES PRIX UNITAIRES
DES ARTICLES
- INTERFACE AVEC SYSTE.HE COMPTABLE ET
U-‘-lLISA-llON DE TABLES DE
GENER4TlON AUTOMATIQUE DES ECR.l-l-URES
CORRESPONDANCE m
EN COMPTABWI-E MA?LE=
COMFTES ET CODES FA,WyJ&
PAR I-YPE DE MOUVEMENT
. CHARGEMENT AUTOhïAlIQUE DE5 ZONES
A PARTlIt DU CUfX I~NALYTIQUE
ANALYTIQUES POUR SORI7E.S DE STOCKS
PORTE SUR LE BON DE SORTLE, DE
CESSION OU DE RETOUR
- CALCUL AUTOMATIQUE DES ECARTS SUR
D--I-ION
PARDiFFERENa
TIWNSFERT ET GENERATION DES ECRITURES
EN-I-REQOAN~SORTIESET
D’ECART
REcuE.s
GENERATION AUI-OMAl7QUE m
coMPTABILrrEMATlEREs
D’ECRI-IURES D’EGWIS w
DANS DES COMPlXS D’A=
A
REGUWSER
- GESTION DES DATES DE PEREMPTION
Page 53
L
-
-
COMMEHTAIRES
;AME DES MOUVEMENTS
ENTREE D’ORIGINE EXTERNE
SUPPORT DE SAISIE : BON D’ENTREE (BE)
(ACHA’IS AUPRES DE FOURNISSEUR)
-
ET
ZONES A RENSEIGNER :
ENTREE D’OFUGWE INTERNE
. N’ BON ENTRJZE
(PRODUCTION)
CODE MAGASIN
. CODEUNITE
-
. DATE D’ENTREE
. N’ BON DE COMh4ANDE OU D’ACHAT
CODE FOUiW!ZtSEUR (N’ CFTE
AUXILIAIRE SI ENTREE EXTERNE)
. N’ BL FOURNISSEUR (SI ENTREE
EXTERNE)
_ UNITE DE PRODUCIlON (SI ENTREE
INTERNE)
. CODE ARTlCLE
. UNITE D’ACHAT
.Qum
l NOMBRE D’UNITES
l POIDS - VOLUME
. CODE EMPLACEMENT
. DATE DE PEREF4.PT’lON
-
- SOR-IX POUR CONSOMMA-l-ioN
SUPPORT DE SAISIE : BON DE SORTIE (BS)
ZONES A RENSElGNER :
. N’BONDESORTIE
. CODEMAGASIN
. COOEUNITE
DATEDESORTIE
. WBONDEDEhWJWEDEMlSEAU
CONSOMMATION
. CODE ANALYTIQUE DU DESI-INATMRE
. CODE VEH1CUL.E
. CODE ARTICLE
. UNITE D’EMPLOI
.QuANTlTE
.-
l NOMBRE D’UNITES
l ?olDs-vofJJME
. CODE EMPLACEMENT
-
-
-
Page 54
. 1.S.RA
FONCTIONNALIT=
COMMEKl.AJ RES
SORTlEPOURCESSION(CLIEN1S)
SUPPORT DE SAISIE : BON DE CESSION (8c
ZONES A RENSEIGNER :
. N’ BON DE CESSION
. CODEMAGASW
. CODE UNm
. DATE DE CESSION
. N’FACTURE
. CODE ANALMIQUE
CODE CLIENT (N’ CPTE AL’XILLAIRE)
. CODE ARTICLE
. UNITE D’EMPLOI
. QUWM?i
l NOMBRE D’UNlTES
l POlDS - VOLUME
. CODE EMPtACEMENT
RETOURSURSORTFEPOURCON~MMAi70N
SUPPORT DE SAISIE : BON DE RETOUR (BR
ZONES A RENSEIGNER :
. N’ BON DE RETOUR
. CODEMAGASIN
. cx3DEuNrrE
. DATEDE RETOUR
. N* BON DE SORTlE D’ORIGINE
. CODE ANALYTIQUE DU DESl-WATm
. CODEARTKLE
. UNrl’E D’EMPLOI
.Qu-
l NOMBRE D’UNll-ES
l POIDS - VOLUME
. CODE EXPLACEMENT
- TRANSFERT EFFECl-UE
SUPPORT DE SAWE : BON DE
-lIkNSFERT@T/BS)
ZONE A RENSEIGNER :
. N’ BON DE TRWSFERT
. CODEMAGASIN
. CODEUNlTEi
. DATE DE I’RWSFERT
. CODE MAGASIN DESIYNATm
. N’ MMAT DU CAMION
. CODE MODE DE l-UN-T
. CODEARllCLE
. UNITE D’EMPLOI
*Qo-
.
l NOMBRE D’UNITES
l POIDS - VOLUME
. CODE EMPLACEMENT
Page 55
.
FONCTIONWLJJ-ES
CONMEKTAIRES
TRANSFERT RECU
SUPPORT DE SAISIE : BON DE
TRANSFERT (BT / BE)
ZONES A RENSEIGNER :
. N’ BON DE TRANSFERT
. CODE MAGASlN
. CODE UNI-I-E
. DATE DE TFMNSFERT
. CODE MAGASIN EXPEDITEUR
N’ (MMAT D U CAhlION
CODE MODE DE TRANSFERT
. CODE ARTICLE
. UNI-l-E D’EMPLOI
QUANTITE
’ NOMBRE D’UNITES
l POIDS -VOLUME
CODE EMPLACEMENT
:omOLES EFFECllJES
A LA SAISIE DES
dOWEMEW3
BON D’ENTUE (BE) .
. VERIFIER PRESENCE INFORMATIONS
GBLIGATOIRES
. Cofvl-ROLER AVEC TABLES W FlCfHERS :
* CODEUNI-TE
l CODEMAGASW
l CODE FOURNISSEUR
l CODE ARTICLE
l CODE UNP ACHAT
l COOE EMPLACEMENT
. BON PE SORTIE (BS)
_ VbUFlER PRESENCE INFORMAI-IONS
OBLJGATOIRES
. CONTROLER AVEC TABLES OU FICHIERS :
l CODEUNITE
- CDI3EKAGASLN
l
IMPUTATION ANALYTIQUE
l CODE VEHICUti
l a3DEARTlCL.E
+ CODE UNITE EMPLOI
. CODE EMPUCEMEKT
Page 56
FONCl-lONWT~
COMh4EKTAIREs
BON DE CESSlotJ W
. VERIFIER PRESENCE LNFORMATIONs
OBLIGATOIRES
_ CONTROLER AVEC TABLES OU FICHIERS :
l CODE UNITE
l CODEMAGASW
l IhU’UTATlON ANALYTIQUE
l CODE CLIENT
l CODE UNITE EMPLOI
l CODE EMPUCEMENT
BON DE RETOLR (BR)
_ VERlFlER PRESENCE lNFORMATIONS
OBLIGATOlRES
_ CONJ-ROLER AVEC TABLES OU FICHIERS :
l CODE UNITE
l CODE MAGA.tilN
l !MPUTATION ANALYXIQUE
l C O D E A R T I C L E
l CoDE UNITE EMPLO(
l CODE EMKACEMEN-I
KI-ERROCATIONS
PAR ARTlCLEfiLoBAL
CoNSULTATloN SUR UN CODE
ARTICLE DES WflANTS EN =CxXs
DANS L’ENSEMBLE DES MAGk3NS
MEME CONSULTATION POUR UN
MAGASIN CONSU) ERE
CONSULTATlON DES ART’KLEZj
~~~sT;LvTs EN S-l-0W.S DANS UN
! EMPLACEMENT CONSIDERE D’UN
MAGASIN
CONSULTATION DES ARI-iCL.E$i
DONT IA DATE DE PEREhW-l-lON
EST DEPASSEE
- pm -l’3’pE DE MOUVEMENT PAR MXGA.SIN
CONSULTATION DES h40uv~hmu-s
p,w ARTKIE
POUR LA PUUODE EN COURS
PAR TYPE D’OPERATIONS (ENTREE,
SORTLE. CESSION, TRANSFERT FT
RETOUR) D’UN ARl-lcLE CONSLDERE
DANS UN MAGASIN DONNE POUR l-4
PERIODE EN COURS
- pa ‘IYPE DE MOUVEMENT ARTICLE POUR
MEMES CONSULTAl-I0?4S QUE Cl-
LA PERIODE EN COURS
DESSUS MAIS AU NIVEAU GLOBAL
TOUS MAGASlNS CONFONDUS
Page 57
.
-
FONCI-lONNALî-l=
COMMENTAJRES
PAR TYPE DE MOUVEMENT PAR MAGASIN
-
MEMES CONSULTAI-IONS QUE Cl-
ET PAR ARl-lCLE
DESSUS h4AlS SUR L’HISTORIQUE
ET
DES MOUVEMENTS
pj& -l-W% DE MOUVEMENT PAR ARTICLE
EN HISTORIQUE
PAR CODE DESl-lNATAlRE ET PAR ARTICLE
CONSULTATION POUR UN DESI-INATAJRE
-
1DENTlFl.E PAR CODE ANALYllQUE, DES
ARTICLES CONSOMMES
-
IALOFUSATION DES STOClis
ENTREE EN STCICKS MODES DE SAISIE DU
PRlX D’ACHAT :
S,hlSIE MANCELLE A PARI-B DU PRIX PORTE
APPEL A L’ECRAN DU BON D’ENTRJZE
SUR LA FACI-URE DU FOURiISSEUR
ET LNTRODUCTION
LIGNE A UGNE
DES PRIX UNlTAlRES SUR LA BASE
DES PRIX UNlTAlREiS PORTES SUR LA
FACTURE
. CALCUL AUTOMATlQUE DES FRAIS
CH.ARGEhtENT DE COUT STANDARD
D’APPROCHE
PAR FAMILLE SOUS FORME DE %.
CUCUL AUl-CMATlQUE DE CES COUTS
D’APPROCHE Et MISE A JOUR DE tA
VALEUR DE L’ARllCLE.
VALEUR UNITAIRE EN SY-OCK = PRCY
D’ACHAT + STANDARD
. v&oius.&TIoN DES WSTAM-S EN STOCKS
DE-l-ERh4lNAllON
AUTOMAIYQUE
AU PUMP
DU NOUVEAU PUMP APRES C H A Q U E
ENTREE
- V~ORlS,%llON DE.5 SOR-llJZS AU PUhtP
VMORlSATlON AUTOMATIQUE DES
(cowot#AAnONS ET CESS1ONS)
SORTIES DE STOCK SUR BASE DU
PUMP DES EXIS,ANTS EN STOCK.5
EDITIONS
-
- ETAT’ DES MOlJVEh4ENl-S
DE STOCKS PAR
MAGASIN
-
- ETAT DES EKI-REES EN SPXXS
- ETAT DES SORTIES DE STOCKS
_ POUR CONSOMMATION
. POUR CESSION
- ETAT DES TR4NSFERTS RECUS
- ETAT DES TRANSFERTS EFFECTUES
h .r-4
Pane 58
FONCllONNAtTT=
COMMEmAlREs
ETAT DES EXISTANTS EN STOCK :
. PAR CODE ARTICLE
_ PAR M.AGASIN/ARTICLE
. PAR M.AG/Is~/ARTICLEIEMPLACEMENT
ETAT DES STOCKS PERIMES
. ETAT DES STOCKS A ZERO
EDITION DE TOUTES LES NOMENCU-
-l-URE.S POUR LESQUELLES L’WSTANT
EN STOCK EST NUL
ETAT DES HISTORIQUES DE CONSOMMATION
ETAT INDIQUANT LES QIJANTj-l-ES
SORTIES PAR ARTICLE ET PAR Mo6
ET CALCUL DE LA CONSOMMATION
MOYENNE SUR LA PERIODE
CEX-ION DI?S INVENI’AlRES PHYSIOUES
- EDlTION DES ETATS SUPPORTS DE PRISE
ETAT PAR MAGASIN SERVANT A LA
D’INVENTAIRE
PRISE D’INVENTAIRE.
INDICATION CODE ARTICLE-
EMPLACEMENT-UNI-I-E EMPLOI
- MISE A JOUR AUTOMATIQUE DES UsTAN-l’S
EN SI-OCKS ET CALCUL DES ECART!3
D’INVENTAIRE
- GENERA-IION AUTOMATIQUE DES ECRl-l-UREzS
D’WVENTAlRE
- EDITION DES ETATS D’lNVENT.URE :
. PAR ARTICLE
P A R MAGASW/ARTiCLE/EMPLACEMENT
PAR ARTICLE
’ DEPRECIE
OBSOLETE OU PERIME
l
ECART D’INVENTAIRE PAR MAGASIN ET
PAR ARTICLE
GFSl’lON DES PKOVlSlONS ?OlJR lIEPREClATION
- S,WSIE lN-lER4Cl-lVE DES % DE DEPRECIATION
PAR ARTlU& ET PAR MAOASIN
- CALCUL AUTOMATIQUE DES MONTANTS DE
DEPRECIATION
- EDl-l-lON DES ETATS DE STWXS DEPRECIES
Page 59
1f.n.A
nmxcEl-ascq
DOLWNE : GESTION DES 1MMOBILlSATlONS
FONCllONNALITES
COMMEKI;URPS
FONCTIONS PRINCIPALES
. UTIL1SATlON D’UN CODE LMMO3LISATION
!xRucruRE
. GE!YllON DU FICHIER lMMOBILISAllON
(CREATION, MODILlCAnON. ANNULATION)
- GESTION DES ENTREES D’IMMO5LLlSATIONS
(ACQULSmON / CRUTION)
- GESnON DES SORTIES D’IMMOBILISATION
. CESSIONS
REFORMES
- GESTION DES CESSIONS PARTIELLES
CALCUL DES PLUS OU MOINS VALUES
- CALCUL AUTOMA’TIQUE DES AMORllSS&-
MENTS (LINEAIRES. DEGRESSIFS. DEROGA-
TOUES ET EXCEPTIONNELS)
- GENERATION DES ECRITURES D’AMORTIS
SEMENTS. DE CESSIONS, DE REEVALUATION
ET DE SUBVENTION D’EQUIPEMENT
- GESTION D’UNE BASE DE DONNEES LMMO-
BILlSAllONS
. FAMILLE
. NATURE DE L’LMMOBUJSATION
. LOCALISATION
. NUMERO DE SERlJZ
. NUMERO D’lMMATRJCULATlON
ETAT DE L’IMMOf3~LISA770N
RA-ITACHEMENT A UN ENSEMBLE
COMPLEXE
_ ETC...
-
Page 60
-
LS.RA
FONCIIONNALITES
COMh4EFtTAJRiS
CONSULTA’lYONS/EDiTlONS
- CONSULTATIONS MULTICSUTERES
- GESTION DES EDtTl0N.S MULTKRîIFR.ES :
LISI-E DES FICHES D’lMMOBl.IJSATlON
ETAT DES ACQUISITIONS
ETAT DES CESSIONS ET REFORMES
ETAT DES AMORTISSEMENTS
. LISI-E DES TABLES ET NOMENCLANRES
. BORDEREAU D’INVENTAIRE DES IMMO-
BILISATIONS
. JOURNAL DES ECRJTURES COMPTABLES
GENEREES
EDITIONS A PARTIR DE TRIS .UULTl-CRJTERES
DE LA BASE DE DONNEES LMhtOBILISA-f-IONS
Page 61
FONCTIONNALITES
DOMAINE : CESTlON DES R.ESSOURCE!S HUMAINES
;ESTION COURANTE DU PERSONNEL
Yl-DELAPAIE
MUL-ll SoClE-rEs
P0SSlBlLl-l-E DE CONSOLIDATION
-
GESl-lON FICHIER SIGNALETlQUE
ZONES PARAMETRABLES
-
GESTION PLAN DE PAIE PAR4!dETRABLE
-
(RUBRIQUES)
GESTION DE GRILLES INDICLALRES
GESTION DES TABLES
GESl-lON DES PRETS
GESl-lON DJ3 CONGES
GESf-lON DES ELEMENTS V-LES
WSlE P A R RUBRlQUE
CUCUL DE IA PAIE OLOBAL ET INDIVIDUEL
. CLOTURE MENSUELLE DE LA PAIE
. CESlON DES CUMULS
- EDtTlONS :
STANDARDS
BULLETINS
BILLETAGE
ETAT DES VIREMENTS
LETTRES AUX BANQUES
ETAT D’ENDE-ITEMEKT
GLOBALE OU l?4DMDUELLE
- -.
ETAT PAR RUBRIQUE
ETATS CO-llSATlONS
fU3XPlTU~l?F DE PAIE
FICHE INDIVIDUELLE
-
BULLETIN INDIVIDUEL
ET PARAMEl-RABL=
CONFECTlON D’FTATS PERSONNALalSES
AUCARTE
-
- REALISATlON DE PLUSIEURS PAIES DANS
LE MOIS POUR UN MEME MATRICULE
-
Page 62
FONCTIONNALITES
COMMENTAIRES
GESTION SIGNALETIQUE (HLSTORJQUE)
. SAlSIE DES EVENEMENTS PERSONNELS
IL S’AGIT D’UN MODULE
(A BUT HISTORIQUE)
COMPLEMENTAIRE ADJOINT A
L’APPLKATION PAJE DESilNE A
l EVENEMEN’TS
FAMlLIAUX
ENRICHIR LES FICHES INDMDUELLES
l EVENEMENIS COLLECTIFS
DU PERSONNEL DANS U?i CONTEXTE
’ DECLSIONS : SANCTIONS, PROMOTIONS.
DE GESI-ION PREVISIONNELLE
AFFECTAl-lONS. PROPOSITIONS. . . (+ DAlEj)
l MISSIONS, FORMATIONS
. CONlXOLES DE COHERENCE A f-4 SAJSlE
CHRONOLffiIE. EXJSI-ENCE . . .
. GFSl-lON DES HISTORIQUES DU PERSONNEL
SAISIE POUR IA MISE A JOUR ET
ALIMENTATION AU-I-OMATlQUE
l FORMATION, PROMOTlON. AFFECTAllON.
A PAR-l-W DES EVENEMENTS
CONGES, AJ3SEMX-S. SNKJ-JONS
PERSONNELS
. EDTlONS - CONSJL.-J-ATïONS :
l lXt-&S SUIVANT DES TRIS MULTICRITERES
PARAMETRAGE
DES CRITERES DE
l FJCHES CNDIVLDUELLES
TRI : AGE, FONCTION. CATEGORIE,
Ere...
. REPARTmoNaALrnQUE
. HISTORJQUE DE LA PAIE PAR MATRICULE
SUR ‘IRMS ANNEES
_ NOMBRE iLLIMfTEt DE MATRICULES. DE
SECnONS ET D’t3ABLlf3EMENT?Z
GENERATION AUTOMATIQUE DES ELEMENT5
(HEURES SUPPLEMENTAlRES
A DIFFERENTS
TA!X. REPOS COMPENSATEURS, PRJMES.. .)
GESnON D’UN CALENDRIER POUR LE SUM DE
EV-ENWENTS
(ABSEN-lXSME, Pf,ANtFlCATlON
DES C?. FORMATIONS. . ..)
- COW3JLTATIoEIS
MULll-CRiTERE.S
- tiISTORl!3TlON DES RESULTATS MENSUELS
DELAPAJE
- INTERFACJZ COMPTABLE
GENERATION AUTOMakTlQUE
D’ECRITURES PAR UNI-l-E
.
- ExTR4cTEUR
Page 63
1S.R.A
‘
FONCllONNALflFS
cmiMENr.4IREs
GEStlON DE3 DROITS D’ACCES
PAR SOCIETE
PAR ETABLISSEMENT
PAR SECTION
PAR EQULPE
PAR QUALJFKA-IlON
PAR MENU
PROTECTION DES FICHIERS PAYE CRYPTES,
COMPRESSES ET lL.LISlBLES
;ESTION DU RClIIER PERSONNEL
GESTION PREVISIONNELLE DE LA iWE
EXPLOITATION ORDONNEE DE LA
S-E
GESl-lON SIGNALETIQUE
GESTION DES TABLES EMPLOIS
GESIION DES GRILLES ET BrW34ES
TABLE REPERTOIRE DES htETlERS
. EDi-IlONSCONSULTAll0NS :
l LISTES SUIVANT TRIS MULllCRlTERES
. EXPLWA-I-ION DES DONNEES PAR REQUETES
WTERNES
. SUIVI DE L’EVOLUTYW DE CARRIERE
HISTORIQUE DES AUGMENTATIONS
GESllDN DE CALENDRLER PERM&l7-AN-l- LE
SUIVI DES EMNEM&W (ABSENTEISME.
PLWWCATION DES CP, FORMATIONS. ETC...)
GESl-tON D E S DWLOMES
GESllON DES ENFANTS
PAFWMETRAGE D E GRlLLES MULTlCR.i-l-ER=
ALAc4RTE
~ESIION DES MISSIONS ET FORhîATiON
GESIAON DES MlIWONS
. PLANNINO PREVISIONNEL DES MISSIONS
SUMDEIANA’TUREETDELA
DUREE DES MISSIONS
. SUIVI DE L’EXECUl-lON DES MLSSIONS
. HlST&UQUE DES MISSIONS
PAR NATURE ET PAR AGENT
- GlSllON DE5 FORMATlONS
t
. PL4NNING PREVISIONNEL DES FORMATIONS
SUM DE L’EXECLJTlON DES FOR..-I-lONS
WTERHES ou Fxi-EFcNEs
. HISTOWQUE DES FORMATIONS
PAR NATURE ET PAR AGENT
Page 64
-
I VL STRUCTURES DE TRAVAIL
6.1. PRESENTATION DES STRUCTURES DE TRAVAIL
Les structures de travail à mettre en oeuvre se situent a trois niveaux :
DECISIONS
Le Comité de Pilotage a une fonction décisionnelle. Il est I’émanation de la Direction
Générale et intervient en son nom, au titre de Maitre dOwrage Délégué, aux différents
points de contrôle prévu à chaque Gn d’étape.
Il est composé de la Direction Générale, du Responsable de I’UIG, de I’ACP et de ses
conseillers et des Directeurs concernés par les projets de gestion comptable et financière
et d’administration des unités.
U. est appelé au cours de l’intervention à :
w valider chaque fin d’étape et les orientations présentkes,
m arbitrer les éventuels contlits d’intérêts,
- procéder à l’acquisition des matériels et des logiciels
a veikr à la participation active de l’ensemble des directions concernées,
- rendre compte au Directeur Général.
EXECUTION
Le Groupe de Projet conduit les diiTérentes étapes de la mise en oeuvre. Il a une
fonction de coordination, d’animation et d’exécution.
L’équipe projet est chargée :
s de la définition de son plan de travail (objectifs, charges...),
- de la conception fonctionne’~e générale et détaillée de l’application,
- de la mise en place des logiciels en veillant au respect du planning du projet,
- de la formation des utilisateurs,
- de réaliser la documentation technique (utilisateurs), et les présentations au Comité
de Pilotage.
L’équipe projet est composée :
s d’un Chef de Projet, expert comptable, responsable de la mise en oeuvre
op&ationndc du projet pour le compte d’EUREXCEL-ASSOCIES assisté de
deux experts informaticiens en gestion et systèmes.
- d’un Responsable de Projet ISRA sous la responsabilité hiérarchique du Chef de
Projet externe. LA participation a plein temps de cette ressource interne est une
condition fondamentale pour la téussite du projet.
Page 66
- de plusieurs utihsateurs dedOM& pour leur expérience du terrain et kw
COMakSam! du domaine considérk Ces opérationnels de I’ISRA sont #étac&
phvsiauement au projet à hauteur de la contribution requise de leur part.
La constitution des équipes (personnels ISRA, intervenants extérieurs) fait l’objet d’un
agrément réciproque. Les charges de travail pour les équipes externes et internes ont été
calculées en fonction d’une disponibilité telle qu’exposée cidessus et pourront être
mod.fi&s si ces dispositions ne sont pas respectées.
COHERENCE - COORDLNATION
- CONTROLE QUALITE - REPORTING
Le chef de projet assure un triple rôle par rapport au projet :
- participation eaéctike au projet,
-
controIe de cohérence a tous les niveaux (données, traitements, interfaces,
logiciels, matériels et choix techniques),
- coordination, notamment quant au panage des charges et au planning,
- contrôle qualité général des produits livrés par l’équipe projet .
6.2. ROLE DE L’ASSLSTANCE DU CABINET
Notre cabinet interviendra en partenaire du Comité de Pilotage en tant que représentant
de l’équipe projet dont il assurera par ailleurs le pilotage et une parue des travaux.
Nous apporterons donc notre expertise en termes :
- d’animation et de coordination d’opérations de mise en oeuvre
- d’expérience technique pour chacune des étapes (étude préalable, et-u& deta.il.&,
réalisation, recette et mise en route)
- de suivi du projet
- de définition et d’élaboration de manuels administratifs pour le domaine mnemé.
Un rapport mensuel d’avancement sera établi et présenté au Comité de Pilotage.
6.3. ORGA‘iLSATION CEl’iERALE DES REUNIONS
Le Groupe de Projet est exécutif et permanent. Il se réunit régulièrement pour contrôler
l’avancement des travaux.
Le Comité de Pilotage se réunira au minimum à la fin de chaque phase.
Page 67
-
-
-
-
VII. MODALITES DE REALISATION I
-
-
-
-
-
7.1. DUREE DES TIMVAUX ET PLANNING PREVISIONNEL
Dans ce contexte, la durée des différents travaux sera la suivante :
- Lancement / Préparation
1 semaine
- Erude préalable
2 semaines
- Etude détaillée
2 semaines
- Réalisation
5 semaines
- Tests et Recette
2semaines
- Mise en route
6 semaines
Total de l’informatisation du projet comptable,
financier et administration des unités
18 semaines
.tin d’assurer la cohérence d’ensemble de mise en oeuvre de ce projet, ie chef de Projet
d’ElJREXCEL-ASSOCIES, contrôlera réguliérement le contenu et l’homogénéité des
travaux réalisés.
U pourra à cette occasion proposer un certain nombre d’appuis ponctuels d’un second
Expert Informaticien de notre Cabinet spé&.lisé dans lea technologies de l’information
(hardware, réseaux, télécommunications, . . . . . ).
. 7.2. PIAXXKNG INDICATIF
ce pianning indicatif est présenté ci-contre. L’intervention décrite dans cette proposition
(c’est-à-dire jusqu’à la mise en route effective du projet) se déroulera sur 4,5 mois et
i
fera intervenir :
o En moyens externes :
.
1 chef de projet Expert Comptable
23 h/mois
.
1 Expen informaticien en gestion
2
h/mois
. 1 Expert Informaticien en systèmes
0,5 hImois-
_-- . _
/
o En moyens interne :
’
.
1 responsable de projet Comptable
43 Wmois
, 1 Informaticien
2
hhois
. Plusieurs utilisateurs
Page 69
M l
M2
M 3
M4
M5
- - - - - - - Nombre do
c
54
Sl
52
53
54
Il
52 53
54
Sl
s2
53 s 4
51
TACHES
I
rsemaine8
52
LanœmentPrtparation
1
Etude préalable
2
Etude dktaillk
-
2
Rhlisation
5
TdRCCCtW
---
2
h4isecnmxtc
-
6
TOTAL
I
18
I
-
Pmge 70
/
I
I
I
1
I
I
l
I
I
I
I
I
I
7.3. LLMITES DE NOTRE PRESTATION
La présente ofie correspond a l’ensemble des phases décrites dtis le chapitre 3 et dont
l’aboutissement opérationnel est :
- ~a mise en route avec un degré de fiabilité acceptable des nouvelles appkations de
gestion.
Dans ce cadre, notre ofie ne comprend pas :
- Les coûts d’achat du matériel hardware (unités centrales et périphériques)
- Les formations assurées par les fournisseurs de matériel
w
Les éventuelles surcharges et sursoûts rendus nécessaires du fit des fournitures
matérielles ou de retard dans la mise à disposition de ces fournitures par les
fournisseurs
-
La saisie des données nécessaires pour I’itiakation et l’exploitation de
l’application (par contre le Cabinet wure la conduite de la réalisation de la
migration des fichiers)
- D’une façon générale toutes les dépenses engagées par et/ou du fait du personnel
de I’ISFU
- Les actions de suivi de l’application postérieures à la mise en route
A ce titre, le Cabinet pourra si la Direction Générale en émet le souhait, apporter son
assistance à la phase de montée en charge du nouveau système, suivant des modalités à
définir à l’issue du présent projet.
Page 71
-
-
-
-
!
VIII. BURGET ESThkfA TIF
-
-
-
-
8.1. DEFLNITION DES PRIX
_ Les pri..x du présent contrat sont des prix unitaires en ce qui concerne les
hono&= et les progiciels. us sont sur justificatifs ou forfaitaires pour les débours
selon les cas.
le titulaire sera payé en fontion des quantités et des prestations réellement
exécutées.
v
Les honoraires professionnels concernent l’intervention des experts du Titulaire. Ils
sont sensés comprendre notamment les salaires et avantages sociaux les charges
et le bénéfice du Titulaire â l’exception des débours.
générales
- Les débours imputables au Titulaire comprennent :
.
les fiais de vie des experts
. le coût d’emploi du matériel informatique du Cabinet pour le projet
- Les débours imputables a I’ISRA comprennent :
.
les frais de duplication des guides et procédures
. les fiais de téléphone et de fax pour usage strictement professionnel
. Les fi-ais de déplacement locaux
. les fiais de secrétariat et de documentation
. les coûts d’achats et de formation liés aux matériels.
’
8.2. DETAIL DES PRIX
Us figurent dans le tableau ci-contre et sont exprimes en F.CFA HT
le montant total de l’intervention est estimé à 99 750 Ooo F.CFA dont 46 400 000
F.CFA pour le colt de l’assistance d 53 350 000 F.CFA pour le coùt des progiciels et
logi ziels.
LC chiffrage de la fourniture du progici4 de gestion de la paie JUNON-WINDOWS repose su
~~ahcm d’une version cornplétt du pmduit dans les 10 sites doignés @aie + gestion mi&).
Page 73
lnsmut kncgalais & Rakrchcs Agncola
E~m?xur.asoars
BORDEREAU DES PRIX
1)
ASSISTANCE
-
HONORMRES
Nbre de
Taux par
TOTAL
semaines
semaine
-
- Chef de Projet
1 0
2 300 000
23 000 000
- Expert Informaticien en gestion
8
2 150 000
17 200 000
-
- Expert Informaticien en systèmes
2
2 15oocQ
4300000
-
TOTAL HONORAIRES
20
44 SO0 ooo
-
DEBOURS
Cuité
Taux
TOTAL
-
- Déplacements locaux
fol-fat
900000
- Sebtiatldocumentation
forfait
1000000
TOTAL DEBOURS
1.900 000
-
TOTAL COUT DE L’ASSISTANCE
462400.000
-
-
-
Page 74
-
I LX EQUIPED'INTERVENTION
LX)
PROGICIELS / LOGICIELS
*
Unité
Pris unitaire
TO ta1
- Progiciel de comptabilité
KHRONOS-wrmows
. Siège (réseau)
1
2 3ooooo
2300000
. Autres sites (monopostes)
1 0
1 000 ooo
10000ooo
1230OooO
- Progiciel de gestion des immobilisations
-
nliio-wmows
. Siège et autres sites
1 1
800 ooo
8800000
- Progiciel de gestion de la paie
JL%ON-vimDOWS
. Siége (réseau)
1
5 000 000
5OGOOOO
. Autres sites (monopostes)
1 0
1 400 ooo
14000000
l
19oooooo
- Logiciel de gestion des stocks sous
FOXPRO-WINDOWS .
. Droits d’utilisation wnc&iés à
11 oooooo
11Qooooo
I’ISR4
- Logiciel de gestion de la trésorerie
sous FOXPRO-WINDOWS
-
. Droits d’utilisation concédés à
1000000
1OOOooO
I’ISRA
-
- Logiciel de gestion des engagements
sous FPSPRO-WCULDOWS
. Droits d'utilïsati0nCOnCédésà
1 250 ooo
1 250 ooo
1’ISRA
-
TOTAL PROGIClELSLOGlClELS
53350000
-
TOTAL GENERAL (HT) F.CFA
99750ooo
-
-
-
* CF : remarque page ci-avant
Page 75
-
Les membres de l’équipe de consultants proposés par EUREXCEL-ASSOCLES pour la
réalisation du projet sont :
- Chef de projet
A MORENO
- Expert Informaticien en gestion
JP CHATIES
- Expert Wormaticien en systèmes Jkf PERNET
Les membres de cette équipe ont été choisis en fonction de leur maitrise de la conception
de systèmes de gestion, dont notamment des interventions similaires réalisées pour la
SODECOTON, la SOC.A.PAJ.Af et la REGJFERCAXf au CAMEROUN et I’ASECNA
au SEL\\EG.V. et dans 14 autres états africains.
Les curriculum vitae de ces experts sont présentés ci-après
Page 77
FICHE BIOGRAPHIQUE
N O M
.
.
MORXNO Alain
DATE DE NAISSANCE
.
.
18 Juillet 1951
FORMATION
.
.
. Expert Comptable
, Diplôme de Gestion Comptable
, Diplôme ICH (?nstitut dI3ude.s
Juridiques et Eccmotique~ Appliquées
à la Construction et à IXabitat - Paris)
. Diplôme d’Etudes Supéxieures
d’J%nomie (WAM - Paris)
. IUT Bordeaux
-
FONCTION ACTUELLE
.
.
Associé Directeur du Cabinet
EUREXCEL-ASSOCIES
LABGUES
COURWTES
:
AngbiS
NATIONALITE
:
Française
-
EXPÉFUENCE PROFESSIONNELLE .
Depuis Janv. 1993
ASSOCIE IXRZXXEUR D’EUREXCEL AS!WCTES
-
Direction du Cabinet et Supervision Technique de certaines missions
d’étude et d’assistance réalisées par le Cabine-t.
SENEGAL :
CFD (Caisse Française de Divdoppement)
o Réalisation de l’audit externe da projets du Fonds Spécial de
Développement conf%s à I’AGETIP.
-
SENEGAL :
SAED (SocittC Nationale d’Aménrgemcnt et d*Erploitatioo du
Terres du De&s du Fleuve Scntgal et des Va&s du Fleuve
-
-
Sénégal et de lm PalCmé).
o Elabortion du schéma directeur informatique et du plan -
ttféma.tiquc.
MAROC :
CNSS (Caisse Nation& de S&atitC Sociale) Frnurcement W
o Conception et mise ‘en plact d’un système de gestion des
i@pfOViSiOMt3TUXltS
et des Afkks Gfnéfak
-
CAMEROUN :
MINISTERE DES T&WSPORTS - Frnracemtnt Banque
Mondiale
-
o Etude de préfaisabilité financière d’une mise en concessiod
tien-nage de l’exploitation des transports ferroviaires.
-
MORENO Ahio
2.
CAMEROUN :
REGLFERCAhI (Régie Nationale des Chemins de fer du
Cameroun) - Financement CFD
o Etude sur l’évolution institutionnelle de la Régie Nationale des
Chemins de Fer du Cameroun.
SENEGAL :
ASECNA (Agence pour la Sécurité de la Navigation Aérienne)
o Coordination et assistance pour la mise en place du système de
gestion de la paie et du suivi du personnel au siège au
SENEGAL et dans les treize états membres.
CAJIEROUN :
SONEL (Société Nationale d’Electricité)
o Mise en oeuvre du projet de modernisation du système
d’information et de gestion.
CMlEROUN :
SOCAPALM (Société Camerounaise de Palmeraies)
0 Mise en place du schéma directeur organisationnel et
informatique pour les domaines Organisation Générale et
Comptabilité/ l?nances.
CAMEROUN : REGIFERCAM (R&ie Nationale du Chemins de Fer du
Cameroun)
o Elaboration du schéma directeur organisationnei et informatique.
0 Mise en place du schéma directeur organisa!ionnel et
informatique pour
1~ domaines Organisation GénéraIe,
ComptabilitéIFiianct, Achats&& et Commercial.
CAMEROUN :
MINDIC MNFOPRA (Ministère de l’Industrie et du
Commerce et Ministère de la Fonction Pubfique et de h
Réforme Administrative)
o Elaboration des plans d’organisation et d’effectifs des deux
ministères.
-
COTE
D’IVOIRE :
PROJET D’APPUI A LA GESTION DES RESSOURCES
HUMAMES.
o Conception et mise en place d’un système de gestion des
ressources humaines au Ministère de I’Education Nationnale.
o Conception et mise en place d’un systéme de gestion budgétaire
$u Ministère de l’Enseignement Supérieure.
o Conception et mise en place d’un système de gestion budgétaire
au Mïnistére de la Santé.
MORENO Ahin
3
-
1992
Rcsoonsablc du DiDartemtnt S y s t è m e s d’loformatioa du
Cabinet EUREXCEL ASSOCIES
CAMEROUN : SODECOTON (Société de Développement du Coton)
-
o Réalisation des hdes préalables à l’informatisation des domaines
approvisionnement / stocks et comptabiliti de gestion.
o Réalisation de l’étude détaillée pour 1’informatisatîon du domaine
approvisionnement / stocks.
-
o Sélection, test et mise en oeuvre du logiciel de gestion des
approvisionnements et des stocks.
-
BURKINA
FASO :
CGP. (Caisse Ginérale de Péréquation des produits et
marchandises de grande consommation).
o Étude diagnostique en matiire institutionn~e, stratigiquc,
organisation4le et fbancière.
o Audiî opkrationnel des différentes activités.
-
JAN.~~-DEC. 91
DLRE~TFJRDU CABtNET~OCOHSEL&
Principales rtisations :
SÉNÉGAL :
CPSP(CM~.SE DEPEREQUATIONFTDEST~ILISATIONDES
PRIX)
o Étude et conception d’un système de traitement automatisé du
personnel de ~‘étabhsement.
o Formation des agents de l’Agence Comptable à l’utilisation de e
- nouvel outil.
o Élaboration de manuels de procédures adminktntives en matière
de :
-
- gestion comptable
- gestion budgétaire
- contrôle de gestion
0 Fomation des agents utilisateurs de ces procédures.
MORENO Ahin
6
o Analyse des possibilités d’utilisation dzs produits des plantatiotzs
focales en substitutions aux importations.
o Etude de marché du bois de service spécialisé, poteaux de lignes
électriques et de tékommunication et traverses de voies ferrées.
o Analyse des besoins de la SEWELEC, de la SONATEL et de la
SNCFS.
o Examen des possibilités de produire localement ces produits ri
partir d’essences de plantations.
SONEES, SENGAZ, ISRA, SONACOS, SOS TRANSIT, CPSP,
DAKAR MARINE, SICAP, SODEVA, ETC.
o Organisation de séminaires sur différents thèmes liés à la gestion
et au traitement de l’information à l’intention de cadres
administratifs et financiers de ce.s sociétés, en matière de:
- gestion dynamique du personnel et utilisation de l’outil
informatique
- tiormatique de gestion et bureautique
- gestion prévisionncfle de la trésorerie
Janv. 81 - Déc. 88
ASSISTANT TECIZNIOWE AUPRES DE LA CAISSE D$
PERJZOUATION ET DE STABILISATION DES PRIX KT’SP) -
FINANCEMENT FAC /CCC&
o Mise en place de deux aouveks ceiluks d’audit interne et de cotile
de gestion.
o Formation des agents aEktcS i ces cellules.
o Définition du rôle et des missions de ces deux entit&
o Conduite de mission d’audit opirationnd et endrexnent des
_IW
audhwi internes
o Conception et mise en cxarwe d’un systkme de suivi des
rèalisation financières de I’étabM et dea filiàeJ sous
tutelle, h l’intention du Mi&t&e des Finan- et du FML
o E n c a d r e m e n t d e missions d e contrble d e s SOC~&S
périphériques soumises i PMquation (GMD, CSS, SOCAR,
SODEFITEX, SONACOS, etc...)
o Suivi des relations financières entre 1’Etat et la CPSP et
représentation de celle-ci dans différents grouupes de travail,
.
MORENOAIW
7
-
o Assista~ à l’Agent Comptable Partiarlia (ACP) pot& la -
réorganisation de ses services
o Assistance à la Direction générafe sur tous problèmes liés h la -
gestion de l’établissement.
Fev. 81- Déc. 86
INGENIEUR PRINCLPAL AUPRES DU GROUPE
SEMA- METRi
-
Principales réalisations :
BtXKNA :
BND (BANQCT NATIONALE DE DEVELOPPE~BNT)
03l81 à 03/82
o Organisation du Contrôle de Gestion et suivi de la trésorerie de
banque.
o Mise en place d’une +Me chargée d’assurer ies relations avec la
Banque Centrale des Etats de l’Afrique de l’Ouest (B.C.E.AO.)
-
o D’une façon générale, assistance à la Direction Générale sur
l’ensemble des probkmes financiers de la banque.
SÉNÉGAL :
SAED (Socmx D'hfENACEMEKTETD'EXf'LOllATïONDES
-
'IrwrsDUDELTADUFLEUYESENECUETDLWFALEME)
04/82 f 12nM
o Direction du personnel comptable (40 agents sur 13 centres)
o Mise en place d’un système comptable décentralis& dans les -
périmètres kigués.
o Etudes d*Infhnatisation des Systèmes de Gestion (Comptabilité
-
Générale - Comptabilité Analytique et Budgtie - Gestion des
Stocks).
.
FRANCE :
SFOS (SOCrrrrr: NÇAISE D'ORGANO- sYNRSESE-GROUPE
RHONE POULENC) Ol-02/85
-
o Défhition d’une Nouvelle Organisation Administrative et Finan-
cière dans le cadre de I’autonomisation de la Soc%&
-
-
-
MORE30 Alain
8
ACOSS (ACXNCE CENTRUEDESORGANISMESDESECZURITZ
'
SoClALE) 02-04/8!5
o Action de formation auprès des Directeurs et Agents Comptables
en matière de Gestion de la Trésorerie
SkNÉGAL :
(JPSP(CAJSSE DE PEREQUATIONET DESTABILISATIONDESPRW).
DuGN~IcDEL'INsTITLTTIoNO~-O~/~~
0 Analyse du rôle de la CPSP et de son environnw de façoa à
préciser ses mission, ses objectifs et ses relations avec les
opérateurs économiques.
o Etude de la situation des filières et des enjeux liés à
l’amélioration du fonctionnement de la CPSP.
o Proposition de nouveaux systèmes de gestion (Comptables,
Budgétaires et de Gestion de Trésorerie)
SÉNÉGAL :
SAED(SWIETE D'AMENAGEMENTETD'EXPLOZTATIONDES
TEFtlWDUDELTADU~UVESENEGAL)
061%5 A 02M
0 Mise en place d’un systhe de comptabilité analytique
d’e.xploitation
o Intégration des systèmes de Comptabiité gé&aIe, Analytique et
Budgétaire.
M,.DR (FWISrEFtEDUDEVELOPPEMENT
RURAL DUSIXECAL)
OIS-Ill86
o Elaboration d’un système de suivi comptable d financier des
projets agricoles sous tutelJe du MDR
o DéveIoppernent du système de reporting han&a des opérations
gérées par les sociétés régionales de développement agricole.
0 Mise en piace
d’une procédure de suivi budgétaire
--
(iivestissements et fowtio Mement).
SODESP(SCKIETE DE DEYELOPPEMWT DEL%LEYAGEDANS
LA233f4ESYLVO-PASTOlULE)~~
o Analyse diagnostique de la SODESP dans le cadre de I’E-tude sur
son dépérisxment.
o AnaIyse de Ia structure fkaxièrc et de la constitution des
rhItats dégagés.
MORENO Alain
9
-
.
Man 79 - Déc. 80
DIREXXEUR REGIONAL D’UNE SOCIETE DE GESTION -
COMPTABLE : DACF
-
o Mission de conseil en matiére Juridique, Comptable et Fiscale.
-
o Supervision et mise en place de systémes de gestion.
-
o Gestion d’un portefeuille d’environ 300 clients.
-
1974 - 1979
RESPONSABLEADMINISTRATIFETFINANCIERDE
SOtTIlXES IMMOBILIERES, DE PROMOTION ET DE
CONSTRUCTION
o Elaboration des budgets préCkionnels des programmes, gestion
comptable et fiscale, gestion du personnel.
o Montage juridique et financier d’opérations de promotion -
immobilière (lotissements et groupements d’habitations).
-
o Gestion de Parcs Immobiliers et Missions d’Evahation.
I
-.
-
-
.
FICHE BIOGRAPHIQUE
r NOM
:
CHADES Jean Pierre
DATE DE NAISSANCE
.
.
08 Janvier 1949
FORMATION
:
BAC de technicien
l
. DUT Génie mécanique IUT de Saint-Etienne
. Collège Universitaire des Sciences et
Techniques de Clermont Ferrand
. Ecole Honeywell Bull
Programmation COBOL
F O N C T I O N A C T U E L L E :
Senior Consultant EUREXCEL
NATIONALITE
:
Française
EXPERIENCE PROFESSIONNELLE :
Depuis Avril 1993
CONSULTANT SENIOR DU CABINET EUREXCELASSOCIES
Chargé d’études organisationnelles et informatiques pour la mise en
place de systèmes d’information et de gesbon.
SENEGAL :
SAED (Société Nationale d*Aménagement et d’Exploitatioa der
Terres du Delta du Fleuve Sénégal et du VaIlécs du Fleuve SCnCgPI
et de la Falémé).
o Réalisation des analyses fonctionnelles dans le cadre de l’élaboration
du schéma directeur informatique et du plan télématique.
-.
MAROC :
CNSS (Caisse Natiooale de Shriti Sociale)
o Réalisation dea itudes techniques dam le cadre de la conception et
de la mise en place d’un système de gestion des Approvisionnements
et des AfIàke.s Générales.
SENEGAL :
ASECNA (Agence pour la Sécurité de h Navigation Aérienne)
o Conduite du projet de mise en place d’une gestion automatisée de la
paie au siège au SENEGAL et dans certains états membres,
CAMEROUN, GABON, BENIN, -QUE, MALI
CHAJIES J.P.
SENEGAL :
CPSP (Caisse de Péréquation et de Stabilisation des Prix)
o Actualisation du dossier de gestion des stocks, revue et mise à jour
des procédures organisationnelles et informatiqws.
CAMEROUN : SODECOTON (Société de Développement du Coton)
-
o Assistance à la mise en route de ia comptabilité.
Utilisation du logiciel COBYS de PRESYS sur plateforme AS 400
(modules comptabilité générale, gestion des tiers, comptabilité
analytique et gestionnaire d’états).
Utilisation d’une version dégradée du progiciel comptable sur 6 sites
décentralisés.
CAMEROUN : REGIFERCAM (Régie Nationale des Chemins de Fer du
Cameroun)
o Réalisation du diagnostic et de la définition des systtmes cibles dans
le cadre de l’élaboration du Schéma Directeur Organisation4 et
Informatique.
CAMEROUN : SOCAPALM (Société Camerounaise des Pnlmeraiu)
o Assistance à I’ipfantation du nouveau système de comptabilité
générale et analytique.
Paramétrage du progiciel et rédaction du guide utilisateur.
Déc. 84 B hfars 93
CHEF DE DIVISION INGEMERIE A LA SENI
(SENEGAL INFORMATIQUE)
o Conduite de schémas directeurs informatiques auprès d’entreprises
privées et para-put$ques.
-
o Responsable de la conduite de l’ensemble. des études, de
l’élaboration des manuefs de prockdures et de kur mise en place
auprès des clients.
Utilisation d’une plateforme informatique IBM 36 et AS 400.
o Encadrement d’un service d’une dizaine de personnes, analystes et
programmeurs.
-
J
’ CHALIES J . P .
-30
J
o Etude, analyse, conception, suivi de développement des applications
J
et mise en place de :
. Produit standard de gestion des immobilisations
1
. Produit standard de comptabilité générale (bilan automatique)
analytique
. Statistiques des ventes ICOTAF
J
. Facturation SPT
. Suivi des marchandises et gestion des comptes courants
succursales SONADIS
1
* Gestion des stocks SIAS
. Gestion des stocks de riz et prix de revient CPSP (Caisse de
Péréquation et de Stabilisation des Prix)
ml
. Gestion hospitalière HPD (Hopital Principal de Dakar)
Projet réalisé sur site client de juin 89 à juin 92 sur DPS4000
1
- gestion des soins externes
- gestion des hospitalisés
- gestion comptable et financière (comptabilité générale, budget et
WI
trésorerie)
- tenue des stocks (matériel et pharmacie)
- immobilisations.
J
. Gestion de la comptabilité et de la paie de la CSS (Caisse de
Sècurité Sociale) du Sénégal.
1
. Facturation des logements HLM et Parcelles Assainies.
Gestion des stocks (pièces détachées, matières premières, produits
l
J
finis) de la SAED.
J
Juin 76 t Oct. 84
RESPONSABLE SERVICE ORGANISATION ET
INFORMA’I-IQUE - SOCOCIM INDUSTRIES
J
o Développement et mise en place de programmes à façon en liaison
avec les utilisateurs.
J
o Définition des procédures d’exploitation
o Maintenance des applications existantes
1
o Analyse et programmation des applications :
J
Comptabilité générale
auxiliaire clients
auxiliaire fournisseurs
analytique
budgétaire et trésorerie
prévisionnelle
CHADES J.P.
-J- .
. Ventes gestion des commandes
gestion des livraisons
facturation
statistiques commerciales
. Gestion des stocks
approvisionnements
gestion des stocks pièces détachées usine
-
valorisation des stocks
inventaires
-
. Refonte de la chaine “paye usine”
. Gestion des organismes sociaux.
-
A partir de juin 1982 : passage sur un 61 - DPS2 (CII - KB)
o Transfert des applications existantes du GE-58 vers le 61-DPS2 avec
refonte des applications pour traitement en temps réel.
-
Juin 73 1 Juin 76
RESPONSABLE TECHNICO-COMMERClAL
HONEYWELL BULL
o Programmation partielle des produits :
. “Mairies” (mairie de MEUDON)
. “Suivi des techniciens CII - HF
-
o analyse et programmation des applications :
. gestion des abonnés i la CFDT
SUM contrats assurés et gestion des sinistres 4 la MGFA -
l P-1
o Implémentation des deux chaines de la MGFA à la SOCAR
@OUA-w
o Formation de programmeurs COBOL à ZAPCHAX-EXPORT
-
(Moscou).
CONNAiSSANCES TECHNIQUES :
hfatirid :
M3x3-ordinateurs (PC et MACINTOSH).
-
Moyens-systèmes (IBM, BULL, DEC, HP).
Programmation :
COBOL, FORTRAN, C.
Méthodologie :
RACINES, MERISE.
-
SGBDR
:
D.BASE IV, PARADOX ORACLE.
Logiciels micro-informatique : WTNDOWS, WORD, EXCEL.
Logiciel suivi de projets
: SUPER PROJECT.
-
Outil de modélisation
: AMC DESIGNOR
-
FICHE BIOGRAPHIQUE
NOM
PERNET Jean-Michel
DATE DE NAISSANCE
20 Novembre 1942
FORMATlON
Licence de Mathématiques
(1965 - Paris XI ORSAY)
Licence de Sociologie
(1977 - Paris v)
Licence de Logique
(1982 -Paris r)
FONCTION ACTUELLE
Senior Consultant EUREXCEL
FONCTION PRECEDENTE
Consultant conseil
WGUES COURkNTES
Anglais
NATIONALITE
Fra.llÇ&C
DOMAINES DE COMPETENCES :
s
Elaboration et contrôle de stratégies informatiques
s Conduite de schémas directeurs informatiques
- Conception et ivahzation de systèmes d’information
- Audits ‘informatiques
- Expertise en informatique (matériels, télécommunications et lo&ids)
- Création et expérimentation de méthodologies.
E,XPEFUENCE PROFESSIONNELLE :
Depuis Janv. 93 CONSULTANT SENIOR DU CABINET EUREXCECASSOCIES
SmD (Société Nationale d’AmCnagement et d’Erploitatioa de Terres
du Delta du Fleuve St&@ et du Vallits du Fleuve SinCgal tt de la
Falimi).
Réa!isation des études techniques dans le cadre de l‘élaboration du schéma
directeur informatique et du phn télématique.
Jean-Michel PERNET
2
MJNDIC / MINFOPRA ( Ministère de l’Industrie et du Commerce et
Ministère de la Fonction Publique et de !a RCformc Administrative du
CAMEROUN).
Conception d’un outil logiciel pour le rapprochement automatisé entre
l’organigramme cible et le fichier personnel existant et la proposition
d’a.&ction à partir de tris mukritères.
-
REGLFERCAM (Régie Nationale des Chemins de Fer du
CAMEROUN)
-
Définition des différents scénarios d’architecture matérielle dans le cadre de
l’élaboration du Schéma Directeur Organisationnel et Lnfonnatique.
Réorganisation des fonctions micro-informatique et bureautique.
- Revue de l’organisation
- Proposition d’harmonisation du parc
- Sélection et choix de logiciels
- Mise en place d’une maintenance interne de ler niveau
w Elaboration d’un plan de formation à I’itention du personne1 af%cté de
la Sous-Direction de l’Information et des principaux utilisateurs de la
micro-informatique et de la bureautique (services techniques et
a&ninist.ratifs, secrétariats).
SOCXPALM (SociCtC Camerounsise de Palmeraies)
Evtiation de l’architecture matérielle retenue dans le cadre de la mise en
oeuvre du Domaine Comptable et Financier.
REGIFERCAM (Régie Nationale des Chemins de Fer du
CAMEROUN)
Conduite des Audes dans le cadre de la mise en oeuvre du domaine
acWstocks.
REGlFERCAM (Régie Nationale des Chemins de Fer du
CAMEROUN)
Détermination de l’architecture cible actualisée A l’issue des 4tude.s préalables
-
des domaines prioritaires mis en place dans le cadre du SDOI
(wmptabilitUhnancts, achatsktocks, commercial, organisation générale).
-
Rédaction du cahier des charges “Architecture Matérielle” à i’iitention des
fournisseun de matCtil informatique.
.
-
Jean-Michel PERNET
3
1992 - 1991
CONSULTANT CONSEIL
Conception et réalisation d’un système de calcul de devis et de lancement de
fabrication pour une PMI.
Conception et réalisation du catalogue raisonné d’ouvrages d’art.
Etude d’informatisation de la procédure d’agrément des navires de plaisance
pour le Secrétariat d’Etat B la Mer.
Elaboration du plan de communication inter-sites.
Structuration des réseaux locaux du siège et des centres d’exploitation
e
technique.
- Etude et définition des supports de télécommunication entre les
différentes sites (siège, centres techniques et gares).
Bilan technico-financier des différentes solutions (fibre optique, réseau
v
national CAMPAC, réseau hetien).
Refonte de l’enquête annuelle su; les parcs informatiques administratifs
conduite par le CIEIA (se.rvices du Premier Ministre).
Participant à un séminaire de recherche sur les systémes d’mformation à
l’Institut National des Télécommunications.
1990 - 1988
SINORG (SSII füiale de In Caisse des Dépôts)
Conseiller du Ministre Délégué à l’Informatique du Sénégal
- Schémas directeurs : Ministke des Affaires Etrangères
Ministère du Développement swial
hfinistère du Développement industriel
Ministère de l’Urbanisme et de 1’Habitat
Caisse de Stkurité Sociale
-.
Air-Sénégal (Compagnie aérienne natisnde)
- Etudes et audit :
LO.NASE (Société nationale conce&onnake des
jeux : LOTO, PMU, . ..)
Crédit Agricole (Banque secteur public)
Journal quotidien “Le Soleil”.
Jean-Michel PERNET
.
4
-
-
1987 - 1976
COMMISSARIAT GENEML DU PLAN
Chargé de la mise en oeuvre du schéma directeur informatique, bureautique
-
et de wrnmunication
s
Rédaction de cahiers des charges, négociation de marchés, contrele des
-
sous-traitants
m Conception de plans de formation
s InstaIlation, mise en oeuvre, recettes de matériels et de logiciels.
-
-
1985 - 1978
MINISTERE DE L’INDUSTRIE
Chargé de mission (I.H.N.)
- Conseiller du Directeur de I’Adrninistration Générale du Ministère de la -
!vfer:o Shéma directeur informatique, méthode RACINES
o Plan d’équipement des services extérieurs et de communication
inter-sites
o Structuration du parc micro-informatique du Ministère et élabora-
_
tion des procédures à Mention des utilisateurs
o Etude sur les statistiques de pêche
o Etude sur le systéme de pré-retraite des marins professionnels.
-
- Adjoint au Chef de Département informatique du Minist&re du Travail :
o Refonte des traitements statistiques : enquêtes ACEMO, marché du
_
travail (animation d’une équipe de 17 informaticiens)
o Etude et mise en oeuvre de l’iiorrnatisation des procédures de
na.f3ralisation
-
o Suivi d’établissements sous tutelle (AFPA, INED), rapports en
COMI et élaboration d’un plan de communication avec la stnxture
centrale.
- Introduction de l’informatique dans l’enseignement secondaire (en 1979,
premier programme d’équipement des lycées).
1978 - 1971
MINISTERE DE LA COOPERATION --
-
Chargé de mission
- Dinxteur des Etudes informatiques du Ministère des Finances du Gabon:
-
démarrage d’un Centre informatique et de système-s de gestion pubrique
- Ingénieur d’études chargé de la modernisation des comptabilités publiques
des Etats africains francophones
-
- Conseiller informatique du Ministre de la Recherche Scientifique de Côte
&Ivoùe
- Enseignant en informatique à la faculté des sciences d’Abidjan (9h de
-
cours hebdomadaires pour 25 étudiants en maîtrise).
1
Jean-Michel PERNET
1
1970 - 1969
SLNORG
1
Chef de projet à la Banque Nationale de Développement du Sénégal
1969 - 1967
COiWlISSARL4T A L’ENERGIE ATOMIQUE
Programmation scientifique et calcul numérique.
f
Il
E,XPERTENCE TECHNIQUE EFFECTIVE
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Bonne connaissance des SGBDR et de la POO
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Conception et développement : MERISE, RACINES
Formation : plus de 1800 heures de cours réalisées
Matériel : Micros (PC et APPLE), BULL @PS, DPX), IBM (36, 38, AS 400).
Architectures RISC (IBXî, DEC, BULL)
Gestionnaires de réseaux : NETWARE de NOVELL, 3 + OPEN de 3 COM, TOKE$l P&jSmG
d’IBM, MS NET de MICROSOPT, HARRIS NET de MICROSOFT HARRIS, WS de
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Standards et protocoles : ISO, X25
i
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Logiciel de suivi de projets : SUPER PROJECT
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Outil de modélisation : AMC DESIGNOR
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ILLUSTRATIONS DE L’EXPERIENCE
D’EUREXCEL ASSOCLES DANS LA
CONDUITE DE PROJETS DE REFONTE
DE SYSTEMES D’LNFOFWATIONS
DE GESTION LVFORMATISES
-
CAS DE LA SONEL AU CAMEROUN
CONTEXTE DE L’LNTERVENTION
La Société Nationale d’Electricité a réalisé au cours des a.nn&s 1980, un schéma
directeur informatique avec l’assistance d’une société prestataire de service f!rança.ise
A l’issue de ce schéma directeur, elle a entreptis la refonte de ses systémes d’information,
notamment pour les domaines identifiés comme prioritaires, dont en particulier la gestion
de la clientèle.
Le prestataire de service ayant réalisé le schéma directeur s’est vu confier une mission
d’étude pour la conception et la mise en place d’un nouveau système de gestion des
abonnés (NAC.).
hlalheureusement, maigré les moyens importants mis en oeuvre, ce nouveau systkne, du
fait de sa complexité et d’une insufkance d’appréhension de I’environnement réel de la
SONEL, n‘a pu apporter les rksukats artendus.
De façon générale, il en a été de même pour ks autres domaines ciblés par le schéma
directeur, notamment le système comptable et 6nancier qui présentait de nombreux
dysfonctionnements, préjudiciables à une bonne gestion de la société.
A~S.$ en 1992, la Direction Gént?rale de la SONEL a confié à EURJZXCEL-ASSOCIES
en accord avec la Caisse Frantise de Développement, une mission d’assistance pour la
refonte de l’ensemble de son système d’iiormath
Compte tenu de la particularité du contexte précitC, nous avofls tout d’abord, à la
demande de la Direction Gkrkrale réalisé un étal des liew~ très approfondi de l’ensemble
des systèmes d’information et de gestion de,la société.
A cette occasion, tous ces systknes ont été décrits sous forme de diagrammes et les
ITEM-H& de procédures existantes de l’ensemble des domaines de l’entreprise ont été
fofmalisés et rédigés.
A partir de cette prise de connaissance de l’existant réel de la société, nous avons engagé
avec les responsables des di8erentes activités la détermination des besoins en matière de
traitement de l’iiormation à horizon 5 ans.
I
1
1.
Cette collecte des besoins traduites a termes fokzthnels, techniques et
organisationnels, complétCe par la prise en compte du diagnostic de la situation existante
1
au démarrage de notre étude, nous a permis de dCçUr les systémes d’information cibles
-
par domaine, en ayant l’assurance de respecter au mieux l’environnement et les
spécificités de la SONEL.
1
-
Ces systèmes cibles ayant été établis en étroite collaboration avec les responsable-s de la
société, la Direction Générale les a approuvés et a demandé leur mise en oeuwe.
1
A ce titre, elle a con& à l’équipe de consultants dWJREXCEL-ASSOCIES déjà en
place dans l’entreprise, le soin de coordonner et de conduire cette mise en pIace de
1
nouveaux systèmes.
Les domaines retenus comme prioritaires, qui font l’objet d’une refonte sont :
1
- Comptabilité Finances
- Gestion des abonnés
1
- Gestion des ressources humaines
- Gestion des achats et des stocks.
‘1
Par ailleurs, EUREXCEL-ASSOCIES assiste la SONEL dti la décentralisation d’une
partie de sa gestion, notamrnent en matière de gestion de ctienttle et de comptabilité.
1
1
CAS DE LA REGLFERCAM AU CAMEROUN
CONTEXTE DE L’INTERVENTION
b Régie des Chemins de Fer du Cameroun s’est trouvée confi-ontée par suite de
l’évolution récente de l’économie mondiale et par voie de conséquence de l’économie
~merounaîse à des dif5culté.s pour maintenir son volume d’activité et une structure
financière équilibrée.
pu ailleurs, la ~GIFERCAM ayant pris des engagements envers Etat, dans le cadre
d’un contrat de performance, en matiére de respect d’objectifs commerciaux, techniques
et financiers, elle a décidé de se doter d’outils de gestion adaptés et plus efficients.
A ce titre, sa Direction Générale a retenu parmi les actions prioritaires a mener, la
r&&&on d’un schéma directeur organisatiomd et informatique.
E~XCEL-tiS~~S, suite à un ap@ d’of%3 intematior&, a été choisi pour
apporter son assist.ance d la REGIFERCAM dans rélaboration de c-e schéma direc.tc~r.
L’approche retenue a été globale pour couvrir l’iitég&é des r&&tés de l’entreprise et a
uxuzané tous ses do& par un découpage de son système d’information en d0tnairte.s
homogènes.
Elle a abouti à la défkition des principes directeurs de gestion et d’organisation essentiels
de la Régie.
TRAVAUX REALISES
Nos travaux ont couvert :
- L.a revue des orientations stratégiques de la Régie à hotin 5 ans et leur incidence
en terme de besoins de traitement de l’iiormation
-
- Le diagnostic complet de l’entreprise en matière :
. or~onnelle
. technique
. écmomique.
L’a-t a été plus pakulièrement mis sur l’analyse des systèmes d’information en
termede:
.
recensement des données significatives
. évaluation des applications utilis&
. évaluation des équipements matériels de traitement de I’inf’ormation
1
II convient de préciser que l’ensemble de ces travaux ont été menés par domaine.
1
e La définition des systérnes cibles qui ont été priorisés et présentés à la Direction
Générale pour validation et mise en oeuvre.
1
a La définition d’une nouvelle architecture matérielle plus performante.
A l’issue du Schéma Directeur, nos rwomrnandations ont été validées par la Direction
1
Générale et les principaks mesures suivantes ont été prises :
s Remplacement de l’ancien équipement (IBM 4331) par un équipement mieux
1
adapté à base de serveurs répartis (mini-ordinateurs BULL de type DPX 20 sous
UNIX).
1
- Refonte des principaux systèmes d’information de l’entreprise (réorganisation et
acquisition ou développement de nouvelles applications informatiques) pour les
domaines :
1
. Comptable et financier
. Gestioo des approvisionnements c-t des stocks
1
. Gestion commerciale
. Gestion de la maintenance (rn&riel technique : locomotives, wagons).
1
s Lancement d’actions organisationrkUes Accompagnement :
. Réorganisation de la Direction Fiière
1
. Création de nouvelles dructures de gestion (Audit Interne, ContrOle de
Gestion et Etudes et Planification).
, Réorganisation des achats et de la gestion des stocks au nivwu des directions
1
techniques.
1
La Direction Générale de !a REGLFERCAM a confié i EUREXCEL-ASSOCIES une
nouvelle mission d’assistance pour lui apporter son appui technique dans ces travaux de
mise en oeuvre des recommandations du schéma direekur et de refonte des systèmes
-!
d’lrfotmation et de gestion
1
-
71.
La REGIFERCAM a par ailleurs chargi EUREXCEL-ASSOCIES de Lui étAir son plan
de communication pour l’ensemble de ses installations (siège, directions techniques et
lw4.
I
I
CAS DE L’ASECNA AU SENEGAL
I -
ET DANS LES ETATS hfEhlBRES
I
I
CONTEXTE DE L’INTERVENTION
I
L’Agence pour la Sécurité de la Navigation Aérienne a en charge le contrôle de la
navigation aérienne dans une grande partie de Ytique et à Madagascar.
I
par Gueurs, elle assure pour le compte de certains Etats, la gestion des installations
aéroportuaires.
I
Cette dispersion des activités i l’échelle d’un continent dans quatorze pays, alliée à un
systéme de management dual (Staff de I’ASECNA et implications des autorités
administratives des Etats membres) a pour ~nséqueoce diecte de rendre le système
I
d’iiormation de kntreprke tris complexe.
Au&,, la Direction Générale de I’ASECNA, désireuse de disposer d’un ensemble
I
~rinf~dons 6ables et à temps, sur l’ensemble de sa zone d’iiterveniioa et anticipant
pu ailleurs les évoh~tions technologiques en matiire de navigation aériennt, a décidé de
w un schéma directeur informatique pour l’ensemble de l’Institution.
J
EWXCEL-tiSOCI.ES a été choisi., suite à un appd d’ofks international, pwr
Pélaboration de cc schéma directeur.
J
Compte tenu des spécifkités de FASECNA mentionnées ci-avant, nous nous sommes
attachés à mener de pair une approche globale, respectant I’EntitE ASECNA et une
1
analyse fine de chacune des activités de l’entreprise, pour permettre a la Direction
Générale d’anticiper les évolutions organkationnek et techniques ultérkur~~. (A titre
d’exemple, le transfert de la gestion des aéroports aux Etats concernés ou à des sociétés
1
aér0portuaire.s internatiodes).
1
TRAVAUX R.EdASEs
1
Nos travaux ont couvert :
- La revue des orientations stratégiques de I’ASECNA à la lumiére des mutations
pr&i.sibks dans le domaine de la navigation aérienne sur le plan mondial
(ut&.at.ion des satétites, etc...) ;
- Le diagnostic exhaustif’ de l’entreprise au siège B D&U et dana les représentatiorts
dans les Etats membres, en matière :
.
organisationnelle
. technique
. économique
. financière
Nos travaux ont notamment eu pour but d’appréhender de façon précise, les modalités de
communication entre Dakar et les représentations, ce qui constituait le dé5 majeur de
cette intervention.
-
X l’issue du Schéma Directeur, nos recommandations, ayant été validées par la Direction
Générale, elle nous a codé difiërentes missions d’assistance pour leur mise en oeuvre.
-
Ces missions ont porté sur :
- l’élaboration et la mise en place d’un nouveau système de facturation (aux
compagnies aériennes et Etats) ;
- la refonte du système de gestion du personnel et de la paie et l’iitallation d’une
nouvelle appkatioa au siège et dans le-s représentations ;
- la détinitioa d’un nouveau systéme de comptabilité et son installation dans un
premier temps au siège à Dakar, puis après rodage, dans les représentations.
-
CASDELASODECOTONAUCAhlEROUN
CONTEXTE DE L’INTERVENTION
La Société de Développement du Coton du Cameroun (SODECOTON) dont le siége est
à GAROUA au Nord CAMEROUN a décidé courant 1990 de refondre ses systèmes
d’information et de gestion pour accroître la fiabilité des restitutions de ces difkents
systèmes tant à usage interne (DG, directions) qu’externe (Etat et bailieurs de fonds),
ainsi que pour améliorer de façon plus générale le pilotage et la gestion de l’entreprise.
Dans ce cadre, elle a confié à EUREXCEL-ASSOCIES une mission d’assistance pour la
réalisation d’un schéma directeur organisationnel et informatique (SDOI).
Les conclusions de cette étude ont notamment abouti au remplacement de l’équipement
informatique devenu obsolète (passage d’un IBM 36 à un AS 400) et à l’identification de
domaines dont les systèmes d’information devaient être refondus en priorité, à savoir :
- la comptabilité générale et analytique, la gestion des tiers, la gestion budgétaire et
la gestion des immobilisations,
- la gestion des stocks et des approvisionnements.
Pour ce faire, la SODECOTON a demandé à EUREXCEL-ASSOCIES de l’assister dans
la réalisation de ces travaux, sur le plan organisationnel, informatique et technique.
Cette mission de refonte des systèmes d’information comptables et financiers a été
réalisée au cours des exercices 1992 et 1993.
TRAVAUX REALISES
Au cours du Schéma Directeur, le Cabinet a proposé un projet d’organisation de la
société et plus particulièrement.des services comptables et financiers.
De même, EUREXCEL-ASSOCIES a défini les systèmes d’iiormation et de gestion
cibla des principaux domaines de l’entreprise, ainsi que la nouvelle architecture
matérielle requise.
.
Au cours des travaux de refonte des systèmes retenus comme prioritaires, notre
prestation à porté sur :
m la réorganisation de la Sous-Direction Informatique (organigramme, missions,
procédures),
- l’assistance à la mise en route de la nouvelle architecture matérielle au siège (AS
400) et dans les sites décentralisés (micro-ordinateurs),
- la conception, l’installation et le lancement des nouvelles applications comptables et
de gestion des stocks et des approvisionnements,
- la définition de la nouvelle organisation de la Direction Financière,
-
le paramétrage des progiciels,
-
la rédaction des guides utilisateurs,
-
la formation des utilisateurs à la nouvelle organisation et au maniement des
progiciels.
-
CAS DE LA CUIT EN COTE D’IVOIRE
CONTEXTE DE L’LYTERVENTION
Compte tenu du contexte général de l’économie ivoirienne à la fin des années 1980 et des
tendances dégagées, la Compagnie Ivoirienne pour le Développement des Textiles s’était
Lx& comme objectif prioritaire d’équilibrer financièrement la filière coton.
AU delà de la maitrise de ses outils de gestion, la CIDT désirait se doter d’une
organisation agro-industrielle propre à lui assurer son équilibre et sa rentabilité, en
mettant en place une politique :
- de décentralisation des responsabilités de gestion opérationnelles sur des unités
agro-industrielles fonctionnellement autonomes qui auraient à répondre a des
objectifs de performance en terme de :
.
rentabilité de production, qualitative et quantitative,
. rentabilité financière.
m
de centralisation au siège des fonctions :
.
de pilotage, coordination,
méthodes des fonctions opérationneks
décentralisées,
. Administratives, Financières et de Gestion des Ressources Humaines,
. Commerciales, (Achats, Ventes) et Logistiques nécessitant une coordination
centrale.
- de retrait progressif de ses actions d’encadrement du milieu paysan, et de
responsabilisation des Groupements Viageois à leur propre gestion.
Pour équilibrer la filière coton en Côte d’ivoire, l’objectif que s’était fixé la CLOT reposait
sur une réduction H terme de 2-3 ans de 2cT/r de ses charges.
POU~ ce faire, il semblait nécessaire de déterminer ce que serait I’organ$ation du “terrain”
clans les années à venir, sans fondamentalement remettre en cause le dispositifen place.
D~ULS ce contexte, la UDT a décidé de lancer une opération d’élaboration d’un schéma
directeur organisationnel et informatique, pour la réalisation duquel EUREXCEL-
ASSOCLES a été retenu par appel d’oses international.
TRAVAUX REALISES
Notre miss& a eu pour objet :
- De concevoir pour la CLDT les transformations lui permenant d’atteindre son
équilibre financier sans réellement remettre le dispositif agricole en question.
Pour ce faire, nous avons, a partir des projets réalisés ou en cours lors du
lancement du Schéma Directeur, de l’organisation du volet agricole et des comptes
financiers des domaines impactés et analysés dans toutes leurs composantes :
.
identifié les objectifs fondamentaux de fa UDT, les enjeux majeurs associés
et les principales contraintes internes ou externes impactant de façon décisive
sur toute décision d’évolution,
.
défini les orientations majeures A réaliser en terme de gestion, d’organisation,
puis de système dlinformation., tant pour les composantes agro-industrielles
sur le terrain que pour les composantes opérationnelles et administratives
centrales,
.
précisé une trajectoire d’évolution à 2 ans pour évoluer vers :
-.
+ une redistribution des responsabilités de gestioo visant à décentraliser
le pouvoir de décision,
-
+ une organisation permettant ri la CIDT d’être plus réactive, plus
compétitive et rentable au sein de sa filière,
+ un système de gestion et d’information adapté à la nouvelle structure,
fiable et efficace.
1
1
De lancer des actions d’organisat;.m à court terme pour faciliter l’évolution vers
w
l’organisation cible définie.
J
Ces actions ont notamment couvert :
.
évaluation de-s postes et des profils
J
mise en place dans une région pilote de la réforme Portant sur le glissement
-
l
des responsabilités d’encadrement vers les groupements villageois.
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CAS DE LA SOCAPALM AU CAMEROUN
CONTEXTE DE L’INTERVENTION
La Société Camerounaise de Palmeraies a connu au cours de la f51 des années 1980, une
I
forte croissance matérialisée par une augmentation de la production d’huile de palme et
de palmistes.
I
Cependant, sous la pression de cette croissance, les systémes de gestion et l’informatique
avaient évolué, mais de façon hétérogène.
I
D’autre part, la crise mondiale des produits agricoles, débutée en 1985, ainsi que la
structure de production et de demande d’huile de palme avait entraîné une situation
financière dif5cile et mis en évidence des dysfonctionnements au sein de l’entreprise, liés
I
à des contraintes internes et externes.
Aussi, la Direction Générale de la SOCAPALM, et ce en conformité avec le Contrat de
I
performance signé avec l’Etat, a décidé de maitriser ses coniraintes de gestion interne et
externe en se dotant d’outils de gestion adaptes aux réalités de l’entreprise.
I
Dans ce sens elle a engagé la réalisation d’un schéma directeur organisationnel et
informatique, pour lequel l’assistance d’EUREXCEL-ASSOCIES a été requise à la suite
d’un appel d’otTks international.
I
TRAVAUX MitLISES
1
NOS travaux ont eu pour objet de doter la SOCAPALM d’un système de gestion et
1
d’information propre à lui permettre d’appréhender les mutations ultérieures dans de
bonnes conditions de réactivité et d’efficacité.
I
Pour relever ce défi ambitiew nous avons assisté la SOCAPALM pour bâtir ur véritable
projet d’entreprise, assorti de la définition d’objectifs intermédiaires de réalisation plus
rapprochée.
1
Nos prestations ont couvert :
1
- Pappréciation de la qualité des systèmes de gestion existants et la structuration des
besoins immédiats et à moyen terme,
1
- le contrôle de la cohérence des développements en cours lors du démarrage du
SD01 sur micro-ordinateurs avec les systèmes existants,
1
1
- le recadrage des missions d’amélioration,
- la création au sein de l’entreprise d’une structure chargée de l’organisation et de
.-
l’évolution des systèmes de gestion,
-
- le contrôle de l’intégration des systémes de gestion aux différentes activités de la
société,
- la conception du système d’information cible, découpé par domaines.
-
A la suite de ce schéma directeur, deux actions ont été jugées prioritaires :
- la réorganisation de l’ensemble de l’entreprise (structure, répartition des
-
responsabilités et des tâches entre les différentes entités),
-
la refonte du système d’information comptable et financier.
La SOCAPALM a confié a EUREXCEL-ASSOCIES une mission d’assistance pour
procéder a ces travaux et de façon plus générale pour une mise en oeuvre structurée et
-
efficiente des conclusions du schéma direcwr.
I .
I
1 ,
l
1
ILLUSTRATION DE L’EXPERIENCE
D’EUREXCEL ASSOCIES DANS LA
l
CONDUITE DE PROJETS DE TELEMATIQUE
CAS DE LA REGIFERCAM
1
AU CAMEROUN
l
I
1
I
I
1
1
1
I
1
J
1
.
i
CONTEXTE DE L’LNTERVENTLON
.-
La Régie Nationale des Chemins de Fer du Cameroun a confié à EUREXCEL-
ASSOCLES des missions d’assistance pour l’élaboration et la mise en oeuvre de son
schéma directeur organisationnel et informatique.
-
Par ailleurs, compte tenu de l’importance vitale des communications inter sites pour la
gestion, voire la survie de t’entreprise (problèmes de sécurité notamment), et de
-
l’importance de-s investissements eu jeu, elle a chargé EUREXCEL-ASSOCIES de
concevoir son plan télématique.
La REGIFEROW présente la particularité d’avoir des structures très réparties sur le
plan géographique, qu’il s’agisse des structures centrales ou des entités d’exploitation
twes).
Le siège basé à Douala est réparti sur 3 sites, distants de plusieurs kilomètres.
- La Direction Générale et les Directions Fonctionnelles (Direction Financière,
Audit, Contrôle de gestion, Direction Administratives).
-
- Les deux directions techniques (Direction du Matériel Roulant et Direction des
Installations Fies).
- La gare principale de Douala qui abrite par ailleurs la Direction Informatique.
La REGIFERCAM a également une Représentation à Yaoundé et des Agences
Régionales, notamment à Ngaoundéri, qui constitue un important noeud de transporr
(ferroviaire et routier).
-
Par ailleurs, tout le long de la ligne de chemins de fer, elle dispose de gares principaks et
secondaires et de sewices techniques (maintenance et intervention).
TRAVAUX KEALISES
Nos travaux ont couvert :
-
-
- L’expertise technique des modes de communications disponibles au démarrage de
notre intervention.
La Régie disposait d’une ligne spécialisée lui appartenant, entre le siège et les
directions techniques (câble coaxial), par ailleurs elle utilisait des liaisons
hertziennes pour le suivi du trafic et de façon générale la communication avec les
gares.
Nous avons testé ces différents supports qui présentaient des défaillances sur k
plan technique (isolation du câble, faiblesse des messages par voie hertzienne,
etc....).
-
- L’évaluation des besoins de communication pour chacun des principaux sous-
systèmes d’information de la Régie.
Ll s’agissait principalement de :
.
Suiv-i technique du trafic (incidents, accidents et retards des trains).
. Suivi technique des installations fixes (panne d’un systéme d’aiguillage,
mouvement de terrain endommageant la voie, etc . ...).
.
Gestion commerciale, par liaison entre la Direction Commerciale de Douala
et les gares (principales et secondaires), cette gestion englobant le suivi et le
contrôle de la facturation.
.
Communication entre les applications de gestion logées dans des sites
différents :
- Le système comptable et financier au siège.
- Le système de gestion de la paie et du personnel, également situé dans
la même enceinte mais relativement éloigné.
- Le système de gestion des achats et des stocks implanté dans les
directions techniques à plusieurs kilométres du siège.
Par ailleurs, pour la gestion des stocks, les sites sur lesquels sont
installés les postes de travail (magasins) sont distants de plusieurs
centaines de mètres.
- La définition du système de communication de la Régie pour chaque site et inter-
sites.
- Le résultat de nos travaux a constitué en :
- La conSguration db réseau local pour chacun des sites de Douala (siège,
directions techniques et gare centrale).
- Le plan de télécommunication pour les échanges d’informations entre :
+ les 3 sites précités de Douala
+ la représentation de Yaoundé
+ le noeud de transit de Ngaoundéré
+ les gares
Compte tenu de la complexité du système de télécommunication de la Régie et de
la prise en compte de contraintes techniques et financières, nous avons été amenés
a recommander le panachage de plusieurs solutions techniques pour optimiser les
-
investissements importants à réaliser, à savoir : -
-
BLU entre les sites de Douala et les gares.
w
- Gable en fibre optique entre les directions techniques et la gare centrale.
- Réseau CAMPAC ou réhabilitation de la ligne spécialisée entre le siège et les
directions techniques.
-
La solution d’utilisation du réseau RTC a été écartée compte tenu du manque de
sécurité du fait de l’insufisance de garanties sur la qualité des lignes téléphoniques.
-
-
-
.
-
-
-
Natural Resources-Based Agricultural Research Project
(NRBAR)
FINAL REPORT
NRBAR FINANCIAL ADVISOR
MAY, 1996
by
David W. Holmes
VOLUME 1: TEXT OF REPORT, ANNEX A, ANNEX B
VOLUME Il: ANNEX C
VOLUME Ill: ANNEX D
in collaboration with
The United States Agency for International Development (USAID)
USAID Project Number: 685-0285
and
The Consortium for International Development (CID)
USAID Contract Number: 685-0285-C-00-2329-00
Institut Sénégalais de Recherches Agricoles (ISRA)
Route des Hydrocarbures Bel Air
B.P. 3120
Dakar, Sénégal
Téléphone (221) 32.24.28 / 32.24.30
Fax (221) 32.24.27
Bureau NRBAR:
Bureau 38, Direction Générale
Institut Sénégalais de Recherches Agricoles (ISRA)
Route des Hydrocarbures Bel Air
Dakar
Adresse Postale
USAID/ANR/CtD, B.P. 49, Dakar, Sénégal
Téléphone (221) 32.17.88
Fax (221) 32.17.84
Contents
Executive Summary
1 .
Introduction
1 . 1
Background, objectives and anticipated outputs
1.2 Financial management analysis
1 .2.1 Project pre-implementation activity
1.2.2 Project implementation activity
2.
Achievements, problems, and key recommendations
2.1
Primary problem - no one’s in charge
2.2
Review of the pre-implementation contractor’s reports
-
2.3
Strategic plan for financial management
2.4
Financial management system development
2.5
Introduction to fund accounting concepts
2.6
Develop a mode1 multi-year-grant financial management report
2.7
Develop grants management information system
3.
Implications and future prospects for ISRA’s financial management
system
3.1
Implications
3.2 Future prospects
4.
Conclusion
Annexes
Annex A:
Monthly Reports
-
Annex B:
Biannual Reports
Annex C:
Selected Technical Documents
COI
Rapport de la Commission Gestion Financière et Comptable,
Janvier 1995
CO2
Financial Certification - E&Y end of Phase Il:
contribution/accomplishment, January 9, 1996
CO3
Catalog of E&Y reports at CID/NRBAR, 1993
CO4
Review of Ernst & Young reports prepared under USAID contract
685-0285-C-00-2299-00, 1993
CO5
Compte rendu de l’atelier sur l’élaboration du cadre logique de la
fonction financière de I’ISRA des 13 et 14 janvier 1995
CO6
Ebauches de la stratégie et du cadre logique pour la fonction
financière de I’ISRA, 17 janvier, 1995
CO7
Le plan stratégique de la fonction financière de I’ISRA, mai 1995
CO8
Financial management assistance, December 12, 1994
CO9
Amélioration de la gestion financière de I’ISRA, 16 décembre 1994
Cl 0
L’analyse de l’évolution du contrat du cabinet Ernst & Young pour
l’amélioration de la gestion financière de I’ISRA, 22 décembre 1994
Cl 1
L’amélioration de la gestion financière de I’ISRA, 22 décembre
1994
Cl 2
Programme pour la certification du système de gestion financière à
I’ISRA par I’USAID, 23 juin 1995
Cl 3
Programme pour le développement d’un système de gestion
financière viable à I’ISRA et sa certification par I’USAID, 14 août
1995
Cl 4
Termes de référence pour la sélection d’un cabinet d’expertise en
vue de la mise en place d’un système de gestion informatisé à
I’ISRA, décembre 1995
Cl 5
ISRA Direction Générale, Credit 2107-O SE, Cellule de Mémoires,
Situation au 8 mars 1996
Cl 6
Procédures de gestion des conventions, mars 1996
Cl 7
Terms of Reference for ISRA Financial Manager, May, 1996
Cl 8
Scope of Work for Short-term technical assistance to strengthen
the management information system office at the Senegalese
Institute for Agricultural Research, July 1994
Cl 9
Observations sur l’approche proposée pour la mise en place d’une
ri
I
comptabilité analytique à I’ISRA, 21 février 1995
C20
La comptabilité générale et les bilans par rapport à la “comptabilité
d’entreprise”, la prise de décisions et le contrôle de la gestion, 20
janvier 1996
-
Annex D:
Plan and Budget for Viable Financial Management System
DO1
Procès-verbal de la Commission Technique chargée de l’examen
-
des offres retenues et relatives à la mise en place d’un système de
gestion informatisée à I’ISRA, 10 janvier, 1996
DO2
Soumission Technique et Financière pour la Mise en Place d’un
Système de Gestion Informatisée, décembre 1995, EUREXCEL-
ASSOCIES
-
--
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EXECUTIVE SUMMARY
ln order to continue the development of the institut Sénégalais de Recherches
Agricoles (ISRA) as an effective research institution, ISRA and the United States
Agency for International Development (USAID) designed the Natural Resources-
Based Agricultural Research Project (NRBAR). The project is detailed in the
Project Paper 685-0285 dated July 23, 1991, and was initiated by the NRBAR
Grant Agreement 685-0285 between the Government of Senegal (GOS) and the
United States of America dated July 31, 1991. The project is scheduled to be
completed on July 31, 1998.
THE PROBLEM
The principal problems addressed by the project are Senegal’s need for low-cost
natural resources-based agricultural technologies in order to increase the
productivity of agricultural systems, and the need for ISRA to have a strong
institutional capacity to undertake natural resources-based research. One area
targeted for institutional strengthening was financial management such that as
an anticipated output during the life of the project ISRA would assure that
“financial management systems are in place providing satisfactory
accountability and control, and producing useful information for senior
management” (NRBAR Grant Agreement, Annex 1, p. 14).
The Project Paper provided an analysis of the pre-existing ISRA financial
management system and identified the following problems:
1.
The lack of analytical skills. Senior staff had been hard to retain at
ISRA’s salary levels.
2.
The computerized accounting system was powerful but not user-
friendly and few people could use it. Many records were kept
manually.
3.
There was no system for indirect cost accounting. In the absence
of defined cost centers and data, there was no credible way to
estimate these costs and consequently no way of billing for them
or managing reserves to amortize and replace facilities.
4.
The system did not generate timely information and tools for senior
management to use in decision making.
5.
Budgets were not respected in making expenditure decisions.
6.
Accountability for use of funds was very weak, both slow and
imprecise.
7.
Existing research funds were sometimes ‘frozen’ and thus not
available to researchers.
Final Report NRBAR Financial Advisor, May, 1996 - Executive Summary
Page i
THE APPROACH
The Project Paper design addressed these problems in two contracts. In 1992
USAID/Dakar contracted with Ernst & Young (USAID Contract Number 685-
0285-C-00-2299-00) to assist ISRA in its development of a viable financial
management system for both its human and technological dimensions. Ernst &
Young was expected to accomplish the following general duties:
- Assess training needs for the Administration and Financial Management
division;
- Develop a comprehensive system for financial planning, budget
management, accounting, and interna1 controls;
- Implement an action plan to strengthen ISRA’s overall financial
management and interna1 controls;
- Identify commodities and technical assistance services needed to
support ISRA’s long term sustainability efforts;
- Develop a training plan, to be included in the workplans for steps I and
II, and specifying training needs and types; locations and periods; and a
list of ISRA employees concerned;
Ernst & Young’s specific duties included, but were not limited to the following:
- Assist ISRA in planning long term financial management improvement;
- Make recommendations
for modification or replacement of the existing
data processing system as well as manual and semi-automated
procedures;
- Address the need for standardization of both inputs and outputs to
achieve systems integration, including accounting entries covering
expenditures and cash;
- Design and assist ISRA in operationalizing a cost accounting system;
- Recommend financial indicators available from the system to improve
managements ability to plan, control and evaluate organizational
effectiveness;
- Develop an organization plan, clearly designating responsibilities
between the Management Controller, the General Secretary, and the
Chief Accountant;
- Develop the plan in conjunction with the overall management
information system, the analysis should extend to the organization plan of
the centers and stations and pay special attention to staffing
requirements in administration and accounting;
- Develop and assist ISRA in implementing the recommendations in the
financial prioritized action plan for all activities covered in the first year of
the plan;
- Identify elements of the financial prioritized action plan and a scope of
work to be implemented by the CID Financial Advisor in the NRBAR
project.
For purposes of the contract, the terms of reference defined financial
Final Report NRBAR Financial Advisor, May, 1996 - Executive Summary
Page ii
management to include not only financial accounting and associated internai
controls, but also budget planning and control, management accounting,
reporting and financial analysis.
The Ernst & Young diagnostic analysis of the 1992 ISRA financial management
system, and the resulting development and execution of the Action Plan for an
improved financial management system, were intended to achieve the
establishment of a viable financial management system and USAID certification
of the ISRA financial system.
The second contract was a five-year contract for NRBAR services (USAID
contract number 685-0285-C-00-2329-00) awarded to the Consortium for
International Development (CID) by USAID in July, 1992, under which contract
the CID Financial Advisor was recruited for three years beginning June 1993,
with the following terms of reference:
(a) developing adequate financial sub-systems at ISRA,
(b) increasing the effectiveness of the computerized accounting system,
(c) strengthening the indirect cost accounting processes,
(d) generating timely financial analyses in forms appropriate to decision-
makers at all levels, and
(e) developing a system for tracking all donor and Government of
Senegal contributions.
Given that Ernst & Young had not yet completed their work and no specification
of the ISRA financial management system had yet been made it was necessary
for the CID Financial Advisor to work in the additional two areas:
(f) reinforcing ISRA management’s capacity to coordinate, monitor, and
evaluate the activities of the Ernst & Young contract, and
(g) developing the ISRA strategic vision for financial management.
As it was intended that the viable financial management system would be put in
place during the Ernst & Young contract period, the CID Financial Advisor’s
activities, coordinated with the ISRA financial manager, would complement that
work and reinforce ISRA management’s capacity to manage, monitor, and
evaluate the functioning of the “new” ISRA financial management system; and
would assure the effective future operation of the reorganized financial
management system, thereby maintaining the conditions permitting USAID to
contract directly with ISRA $2.3 million of NRBAR project funds in support of
ISRA’s Natural Resources Management program.
Final Report NRBAR Financial Advisor, May, 1996 - Executive Summary
Page iii
-
-
ACTIVITIES OF ERNST & YOUNG
The Ernst & Young work began in July 1992. Ernst & Young performed an
overall assessment of the general management environment surrounding the
financial management function. Early in 1993, after the completion of the
diagnostic phase, USAID asked Ernst & Young to suspend its work pending
-
ISRA’s acquisition of recommended software and hardware. The procurement
was effectuated December 1993. From then through the first semester of
1994, USAID and Ernst & Young negotiated the beginning of the system
--
development and installation. This work started in September 1994 and was
finished in December 1995.
-
Ernst & Young’s accomplishments included the revised chart of accounts, the
customized accounting software on the IBM AS/400, the 1992 physical
inventory, and the training needs assessment. Ernst & Young also made
-
conceptual contributions to the on-going developments in grants management,
cost accounting, the budget process, and the use of the IBM AS/400.
Unfortunately, it was not possible, during the period of the Ernst & Young
contract, for USAID to certify the ISRA financial management system. Rather
than developing the expected financial management system as detailed in their
contract’s terms of reference, Ernst & Young focused their efforts on the
centralization of the accounting function, despite numerous attempts by ISRA at
refocusing (see section (f) below).
A contract planned for completion in October 1993 was finally closed in
.-
December 1995 without achieving its principle objective. This jeopardized the
implementation of the CID contract and the NRBAR project, other operating
grants from other donors, as well as the future prospects for further financing
-
from the World Bank.
ACTIVITIES OF THE CID FINANCIAL ADVISOR
The CID Financial Advisor began work June 1993. The following sections
present the principal activities organized according to the terms of reference as
presented above.
(a)
Developing adequate financial sub-systems at ISRA
-
In early 1994, the General Secretary directed the CID Financial Advisor to begin
-
work with the grants billing unit to develop better information about the World
Bank PRA II credit. The grants billing unit had a computerized data-base system
to process billing vouchers but was blind as to how much of the credit had been
-
spent, was currently encumbered, or should be in the bank. Absent regular
bank reconciliations from the ISRA accounting office or reconciliations with the
World Bank monthly statements on the credit, there was no means to verify the
numbers the grants billing unit was reporting. Also, because of the lack of
management accounting information, no one was sure how much that had been
Final Repart NRBAR Financial Advisor, May, 1996 - Executive Summary
Page iv
advanced to a given tenter needed to be repaid or was remaining in the bank at
the tenter.
The CID Financial Advisor set up an auxiliary journal for each tenter, a voucher
control system, reconciliation systems with both the bank account and the
World Bank, and a definitive multi-year statement on the exploitation of the
fund. The Advisor had to go back to 1992 statements to initialize the system.
Subsequently, the General Secretary’s office began to provide relevant
encumbrance information to complete the system. The Advisor trained the staff
of the grants billing unit during 1994 in the operation of the system.
lb)
Increasing the effectiveness of the computerized accounting system
Ernst & Young produced several critical, diagnostic documents regarding the
effectiveness of ISRA’s computerized accounting system. However, their
proposed workplan was limited to customizing and installing new accounting
software. Strengthening the effectiveness of the computerized accounting
system appeared to fall outside of their terms of reference. This was an area
where the CID contract short-term technical assistance could have some
impact.
The CID Financial Advisor proposed that CID resources be applied in this area.
Over a period of 6 to 8 months the Advisor developed a terms of reference for
short-term technical assistance. This terms of reference was developed during
a series of meetings with the ISRA counterparts and approved by the ISRA
Director General. Then the Advisor spent several months contacting
consultants trying to identify one with the requisite technical skills. When the
whole package was ready, the ISRA Director General, after discussion with
Ernst & Young and the ISRA counterparts, decided to await the end of the Ernst
& Young contract before fielding the consultant. Neither ISRA nor Ernst &
Young proposed any alternative package of consulting services to address the
documented weaknesses in ISRA’s computer system management.
(c-1
Strengthening the indirect cost accounting processes
Building on the cost accounting system proposed by Ernst & Young, ISRA
agreed a system that would establish costs for each research trial, for each fund
source, and for each research station. The system was designed to consider an
hour of a researcher’s time as the unit of production and to allocate indirect
costs according to the allocation of researcher time. However, ISRA did not
require researchers to prepare timesheets showing an allocation of their time on
a monthly or other periodic basis.
The CID Financial Advisor participated in the working meetings to develop a
proposa1 for a researcher timekeeping system.
The CID Financial Advisor also assured that the 1995 audit terms of reference
included language asking the auditor to provide an opinion on ISRA’s calculation
Final Report NRBAR Financial Advisor, May, 1996 - Executive Summary
Page v
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rri
-
of its indirect cost rate. He also provided a draft terms of reference for a short-
term consultant to work with ISRA on the calculation methodology for such a
rate. ISRA has not yet calculated its indirect cost rate for 1995.
(dl
Generating timely financial analyses in forms appropriate to decision-
makers at all levels
-
The new ISRA Director General has instituted a weekly treasury report from all
the units. This has been going on for several months.
The grants billing unit provides regular monthly reports, including bank
reconciliations, on the management of the World Bank PRA II credit, based on
-
the system developed by the CID Financial Advisor (item (a), above).
The annual consolidated financial report, while on time, is produced six months
after the close of the year.
(4
Developing a system for tracking all donor and Government of Senegal
contributions
Ernst & Young worked with ISRA to develop a grants management information
system and proposed a system.
In August 1995, the ISRA Director General
asked the CID Financial Advisor to coordinate an ISRA team made up of
members from Accounting, Research Management, and Management Control to
accomplish this activity.
Eventually, members from Management Information
Service and Interna1 Audit joined.
-
The CID Financial Advisor organized the meetings during which the team set up
its planning and organization, and sent out letters to collect information on
current grants in the last quarter of 1995. They developed an analysis tool and
the Management Information Service members began work on the data-base
program.
In the first quarter of 1996 the team drafted a procedures manual,
and took field trips to the centers to confirm the information received and to
seek information about suspended grants.
-
The definitive multi-year statement on the exploitation of the World Bank PRA
(II) credit (see item (a), above) provided a mode1 for the development work
under this item.
-
As of this writing over 200 grants have been identified, the data-base program
is being tested, the draft procedures have been finalized for presentation to the
-
April 1996 quarterly Program/Coordination Meeting, and the collected grants
documents are being analyzed. The ISRA Director General has authorized the
-
hiring of a manager for this system in the Management Controller’s office who
Will assure the completion of the development and the start-up during the
second quarter of 1996.
-
Final Report NRBAR Financial Advisor, May, 1996 - Executive Summary
Page vi
(f)
Reinforcing ISRA management’s capacity to coordinate, monitor, and
evaluate the activities of the Ernst & Young contract
The CID Financial Advisor contacted USAID, Ernst & Young and the ISRA
counterparts to identify and collect copies of the reports and technical
documents produced during the diagnostic phase of the Ernst & Young contract
and performed a critical review. This review was discussed with the ISRA
Management Controller at a series of meetings.
The CID Financial Advisor, during his informa1 contacts with the ISRA
counterparts and at formal meetings, advised ISRA and provided a critical
assessment of Ernst & Young’s activities during the contract suspension of
1993 and 1994, and on through the development and installation phase from
late 1994 through 1995.
The recommendations
from Ernst & Young diagnostic reports of 1992 did not
detail the specifications of the proposed financial management system and it
was only when the development and installation process began in late 1994
that ISRA and the CID Financial Advisor began to see how the proposed system
would impact ISRA’s operations. The CiD Financial Advisor discussed this with
the ISRA counterparts and together, in negotiation with the World Bank
manager for the PRA (II) credit, the Advisor inserted language into the terms of
reference for the 1995 mid-term joint evaluation of ISRA’s financial
management system to focus on Ernst & Young’s performance and impact.
The Advisor also worked with USAID and the World Bank to assure that the
Financial Management Specialist from the International Service for National
Agricultural Research (ISNAR) was a member of the evaluation team.
(f .i) Fund Accounting
As the 1995 mid-term joint evaluation report documents, the financial
management system proposed by Ernst & Young did not respond to ISRA’s
needs in several areas. Two areas of critical importance to ISRA are the
management of encumbrances (officia1 commitment of budget to procurement
of goods and services) and the ability to report to its financial partners. With
the multitude of financial grants, ISRA has trouble managing the plethora of
grant budgets and assuring that it has not over-committed
any one budget.
Similarly, the financial partners, knowing that ISRA has this problem, want to be
assured that the funds they have mobilized for a given grant are not used to
finance other activities.
The system proposed by Ernst & Young was based on the standard commercial
accounting system in Senegal. Senegalese commercial accounting does not
provide for managing encumbrances. The system proposed by Ernst & Young
only provided grants information on receipts and expenditures; initially, there
was no analysis available for remaining grant fund balances.
International best-practice in financial management for agricultural research
Final Report NRBAR Financial Advisor, May, 1996 - Executive Summary
Page vii
institutes is embodied at the Consultative Group on international Agriculturai
Research (CGIAR). They use fund accounting. Fund accounting has as its goal
to establish an audit trail for specific monies provided for specific activities, to
avoid mixing monies in common, and therefore to facilitate the exercise of
management’s fiduciary responsibility to conserve the funds entrusted for
intended activities.
-
The fund accounting solution for ISRA is to customize the management
accounting system (comptabilité analytique) for all classes of accounts SO that
-
management reports cari be produced showing analyses of results, bank
balances, vendor payables, equipment, etc., by grant, by unit, and by program.
The CID Financial Advisor presented information on fund accounting to the ISRA
counterparts and Ernst & Young along with copies of annual financial reports
from several international research centers in the CGIAR system and a copy of a
-
French language advanced accounting text with chapters on Fund Accounting
and Communication of Financial Information for Non-profit Organizations.
Between December 1993 and June 1995 the CID Financial Advisor used the
working meetings to discuss with Ernst & Young and ISRA the introduction of
fund accounting concepts into the financial management system. While Ernst &
-
Young did not express much willingness in the beginning, after the January
1995 mid-term joint review, there was some marked progress. For its part, the
ISRA financial management team, while willing to discuss the idea, never really
championed fund accounting. They recognize that they need better reports to
their financial partners and seem willing to have the accounting system
-
customized SO as to provide these reports.
(f.ii) Viable Financial Management System
-
The 1995 mid-term joint evaluation report also documents that the proposed
Ernst & Young system had not sufficiently taken into account the information
needs of the research stations. Following on the recommendations of the report
the CID Financial Advisor and the ISRA counterparts solicited an offer from a
qualified information systems consulting firm for the installation of a
-
computerized financial management system at the research stations that would
permit automated data entry to the centralized computerized accounting
system. As discussed under item (b) above, the ISRA Director General decided
-
to delay a decision on this proposa1 until after the completion of the Ernst &
Young contract.
Later in 1995, the new ISRA Director General authorized the development of a
terms of reference and a formal call for proposals for this same activity. The
CID Financial Advisor worked with the ISRA counterparts to draft the terms of
reference and organize the formal call for proposals. The terms of reference
were based on the strategic objectives established in the ISRA Strategic Plan for
Financial Management (see section (g) below) and would assure that ISRA had a
viable financial management system in all the units. The respondents would
Final Report NRBAR Financtàl Advisor, May, 1996 - Executive Summary
Page viii
present their methodology, and describe how they would perform the needs
assessment, procure software, develop procedures, train operators, and assure
start-up. The work was to be modular, permitting ISRA to approve each step.
The CID Financial Advisor participated in the review of bids and the technical
evaluation meeting. The firm with the highest score proposed a participative
approach, relying heavily on the interna1 ISRA expertise. The proposed system
would integrate to the maximum extent possible the existing work from the
Ernst & Young contract period. The proposed calendar called for an eighteen
week execution. The plan and budget developed in this proposa1 would have
resulted in ISRA having a viable, operating financial management system for
each of 17 units with central consolidation by the end of May 1996.
The results of the technical evaluation were reported to the ISRA Director
General in January 1996. However, in December 1995 the ISRA Director
authorized an experimental effort, in collaboration with the CIRAD managed
CERAAS project at Bambey, to develop a station-level financial management
system using the COMPTA PC software. This effort is on-going and results are
expected during the first semester of 1996. The CID Financial Advisor has
participated in the periodic management meetings regarding this experiment.
lt is unclear how this experimental effort at Bambey is related to the ISRA
Strategic Plan for Financial Management, and the plan and budget for the
development of a viable financial management system, completed in January
1996. Nor is it evident that ISRA staff, without outside expertise in financial
management system development, possess the rare and necessary experience
and skills to efficiently develop a viable financial management system.
(9)
Developing the ISRA strategic vision for financial management
ISRA had no single manager for financial management and had not developed a
clear statement of what they expected from their financial management system.
ISRA knew, in general terms, where they wanted to go, but they had not begun
specifying the future system and how it would operate. In late 1994 it was
evident that the mid-term joint review in early 1995 was going to review ISRA’s
financial management system and it would be in ISRA’s best interests to have
some kind of vision or strategic statement about what was expected of financial
management to present to the members of the 1995 mid-term joint review
team.
The CID Financial Advisor, working with the ISRA counterparts, designed and
held a Z-day workshop prior to the review to develop a logical framework for
the ISRA financial management system. The Advisor contacted Ernst & Young
and USAID and invited their representatives to attend. The outcome of this
workshop was then presented to the 1995 mid-term review team; and
ultimately was developed into the ISRA Strategic Plan for Financial Management
and presented to the ISRA Director General in May 1995.
Final Report NRBAR Financial Advisor, Ma y, 1996 - Executive Summary
Page ix
The ISRA Strategic Plan for Financial Management identifies seven strategic
objectives which need to be fulfilled to establish appropriate financial policies
and systems in support of ISRA operations, and considered that these
-
objectives and their enabling activities were within the management purview of
ISRA. These objectives are:
-
1 .
Financial management activities are coordinated;
2.
Identification and acquisition of financial resources is done;
3.
Annual budgets for programs and overhead are prepared;
-
4.
Transparent and efficient financial procedures are assured;
5.
Recording and conserving of financial information are assured;
6.
Analysis and communication of financial information are assured;
-
and
7.
An appropriate system of interna1 and external controls is
established.
SUMMARY OF MAJOR ACCOMPLISHMENTS OF THE CID FINANCIAL
ADVISOR
Working in collaboration with the ISRA financial management team, the CID
-
Financial Advisor agreed and developed a logical framework and a strategic plan
for the ISRA financial management system, establishing the criteria for
evaluating its accomplishment. The Advisor also agreed and developed, with
-
the ISRA general management team and external consultants, the plan and
budget for the development, in the first four months of 1996, of ISRA’s viable,
financial management system. The Advisor proposed the establishment of
-
multi-donor fund accounting, via the management accounting system, thus
permitting a disaggregation by donor of the statement on the sources and uses
of funds financing ISRA, as well as other relevant financial reports. In the
Grants Billing unit the Advisor implemented interna1 controls, reconciliations,
and report formats for the Worid Bank credit (PRA II), incorporated information
on encumbrances, and established the definitive multi-year statement on the
-
exploitation of the fund thus enabling ISRA management to close the fund prior
to insolvency. Finally, the Advisor designed and developed, with the ISRA
development team, a grant information system for the lOO+ funding grants.
MAJOR DIFFICULTIES ENCOUNTERED DURING THE CID CONTRACT
IMPLEMENTATION
-
The first difficulty appeared to be the fact that the ISRA financial management
-
system was not viable and USAID had not, therefore, certified the ISRA
financial management system and NRBAR monies were not available for the
general support of the ISRA Natural Resource Management program which was
-
to be the principal generator of the expected agricultural technologies.
While the absence of USAID certification and monies was serious, it was really
-
symptomatic of a greater systemic difficulty at ISRA which was that there was
no single, effective manager for financial management. No one at ISRA was
-
Final Report NRBAR Financial Advisor, May, 1996 - Executive Summary
P a g e x
given the responsibility for ISRA’s financial management, for assuring that
ISRA’s needs were known, that Ernst & Young was working toward ISRA’s
goals, and that USAID could certify the financial management system. When
delivery dates were missed or decisions were not taken, nobody was at fault,
because nobody was in charge.
ISRA has yet to take personnel actions to establish a system manager. The
coordination problem is such, to just take one example, that when the stations
don’t perform their monthly petty-cash controls, it is the ISRA Director General
who takes the lead in exercising interna1 controls. No one else appears to
accept the responsibility or respond.
This made the work of the CID Financial Advisor difficult as no single, effective
manager was available with whom to work, who could take a decision and
follow it through, who was looking past the establishment of the annual
consolidated financial reports towards the big picture of establishing and
satisfying the management information needs. The CID Financial Advisor’s
assignment to work first with the General Secretary and then with the Chief
Accountant resulted in his efforts being diffused into isolated areas, with no
overall coordination on ISRA’s part.
The other major difficulty was the lack of financial management system
development expertise provided by Ernst 81 Young. They did not provide the
necessary level of expertise in organization management, training, nor computer
systems. They appeared to have no understanding of the management needs of
an agricultural research institute, nor of recognized international best-practice in
financial management for agricultural research. This is most vividly documented
by their inability to provide a system for encumbrance control despite repeated
requests from ISRA and USAID beginning in November 1993 through to the
establishment of the USAID Notice to Cure Deficient Performance in December
1994. Despite this weakness, Ernst & Young was allowed to continue working
through to December 1995.
The ISRA Director General has shown no further interest in utilizing any further
financial management consultants even though ISRA does not possess the
requisite and rare expertise itself (see item f-ii above).
PROGRESS AND RECOMMENDATIONS FOR ISRA’S FINANCIAL SYSTEM
The following sections present a review of the problems posed in the Project
Paper, the progress made by ISRA during the contract period under review in
solving them, together with recommendations for future progress.
1.
The lack of analytical skills. Senior staff had been hard to retain at ISRA’s
salary levels.
ISRA staff presently appear to have the necessary basic analytical skills.
However, these skills are not being practiced given the lack of an effective
Final Report NRBAR Financial Advisor, May, 1996 - Executive Summary
Page xi
financial management system. ISRA has taken steps to establish a single,
effective management structure for its financial management system. ISRA’s
new organizing law Will establish a Finance/Accounting Division which Will
-
incorporate all the accounting and treasury systems. This new organization Will
likely take effect in late 1996 or early 1997. However, budget preparation and
control Will remain outside of this division as Will mid-term financial planning,
-
and financial management reporting. ISRA has yet to take steps towards an
interim solution regarding a system manager.
-
The ISRA Director General has taken steps to recruit qualified financial
management personnel and is of the opinion that the current salary scales at
ISRA are sufficiently attractive to hold them. ISRA continues to compromise on
quality of recruitment of new staff, given the need to maintain parity of salary
with existing staff.
-
Recommendation 1 .l: The ISRA Director General should take the decision to
recruit an experienced financial manager to coordinate and assure that the ISRA
Financial Management system is viable and provides information and tools for
management to use in decision making (interna1 needs) and responds to public
requirements fexternal needs). This decision would precede the approval of the
new governing legislation.
-
Recommendation 1.2: The ISRA Director General should continue his efforts to
recruit qualified financial management personnel.
Recommendation 1.3: The ISRA Director General should continue discussions
-
with the appropriate government officiais to enable the Management Controller
function to be included in the ISRA Accounting/Finance office.
Recommendation 1.4: The ISRA Director General should modify the personnel
performance evaluation criteria of the accounting service to include the
production of quarterly accounting reports three weeks after the end of the
-
current quarter. This would entail establishing tria1 balances, and account
analysis and reconciliations three times during the year in addition to the final
year-end financial statements.
Recommendation 1.5: Following on Recommendation 1.4, each ISRA
accountant should be provided appropriate, formal in-service training in the
-
related accounting procedures for the quarterly accounting report.
2.
The computerized accounting system was powerful but not user-friendly
-
and few people could use it. Many records were kept manually.
The computerized accounting system continues to be powerful and not user
-
friendly, and fewer people cari use it. Many records continue to be kept
manually. The new ISRA Director General has approved the resurrection of the
former 1987 COSYS software and the migration of 1995 accounting data from
the new COBYS back to COSYS. ISRA has also reactivated the 1987 IBM
-
Final Report NRBAR Financial Advisor, May, 1996 - Executive Summary
Page xii
System/36 machines for 1995 work.
The ISRA Director General has authorized the development of a PC-network-
based decentralized financial management system in each of the 17 units. A
development team is using Bambey as a pilot site for this system.
Recommendation 2.1: The ISRA Director General should assure that
appropriate external consulting services are provided to optimize the investment
in equipment, software, and training made by the development team for the PC-
network-based decentralized financial management.
Recommendation 2.2: The ISRA Director General should assure that
appropriate external consulting services are provided to optimize the
management of the general management information system, i.e., geographic
information, statistics, scientific documentation, wide-area and local networks.
Recommendation 2.3: Each ISRA accountant, financial management, and
administrative staff member should be provided appropriate, formal in-service
training in the PC-network-based decentralized financial management system.
3.
There was no system for indirect cost accounting. In the absence of
defined cost centers and data, there was no credible way to estimate
these costs and consequently no way of billing for them or managing
reserves to amortize and replace facilities.
There continues to be no system for indirect cost accounting. As a result,
although cost centers were defined, no data is forthcoming.
Ernst & Young proposed a cost accounting system and ISRA agreed the cost
centers and related coding system for a system that would provide indirect cost
data about units, programs and grantsldonors, as well as a basis for calculating
the indirect cost rate. The collection of 1995 direct and indirect cost data was
lost during the 1996 migration from COBYS to COSYS.
The 1995 audit terms of reference ask the auditor to render an opinion on the
ISRA calculation of the 1995 indirect cost rate. ISRA has not yet calculated the
rate. The CID Financial Advisor provided a terms of reference for external
assistance in this area.
Recommendation 3.1: The ISRA Director General should assure that the
researcher timekeeping system is implemented. Or should assure that another
basis for cost allocations is established.
Recommendation 3.2: The ISRA Director General should assure that the
accounting software on the PC-network-based decentralized financial
management system is properly customized to establish the indirect cost rate at
ISRA, that direct researcher labor is charged to Direct Salaries.
Final Report NRBAR Financial Advisor, May, 1996 - Executive Summary
Page xiii
Recommendation 3.3: Following Recommendation 1.1, the experienced
financial manager should assure that the accountants are regular in their use of
the cost accounting codes, and that the accounting software on the PC-
network-based decentralized financial management system is properly
customized to establish the indirect cost rate at ISRA.
-
Recommendation 3.4: Each ISRA accountant, financial management and
administrative staff member should be provided appropriate, formal in-service
training in the cost accounting procedures, including accounting for direct and
-
indirect costs via timekeeping for researchers.
4.
The system did not generate timely information and tools for senior
-
management to use in decision making.
More timely information and tools for senior management decision making are
-
being generated.
ISRA developed and agreed with Ernst & Young several key management
information outputs that are needed from the system. These include the
production of financial reports by grant, by unit, and by program, including a
tria1 balance; the production of grant financial reports according to grant budget
-
lines, the production of financial reports for multi-year grants; and the
management of grant billings, including foreign exchange. These are not being
produced.
The new ISRA Director General has instituted a weekly treasury report from all
-
the units. This has been going on for several months.
The grants billing unit provides regular monthly reports, including bank
reconciliations, on the management of the World Bank PRA II credit, based on
the system developed by the CID Financial Advisor (item (a), above).
-
Recommendation 4.1: The ISRA Director General should assure that the PC-
network-based decentralized financial management system cari provide both the
general accounting financial statements required by Senegalese GAAP, and the
management information required for decision making, i.e., reports by unit, by
program, by grant/donor, etc.. .
-
Recommendation 4.2: The ISRA Director General should assure that
appropriate external consulting services are provided to optimize the investment
in equipment, software, and training made by the development team for the PC-
-
network-based decentralized financial management. (see Recommendation 2.1
above)
Recommendation 4.3: The ISRA Director General should assure that
appropriate external consulting services are provided to optimize the
management of the general management information system, i.e., geographic
information, statistics, scientific documentation, wide-area and local networks.
-
Final Report NRBAR Financial Advisor, Ma y, 1996 - Executive Summary
Page xiv
(see Recommendation 2.2 above)
Recommendation 4.4: Each ISRA financial management, research management,
and administrative staff member should be provided appropriate, formal in-
service training in the management information system procedures.
5.
Budgets were not respected in making expenditure decisions.
Budgets are now being respected in making expenditure decisions.
The new ISRA Director General reformed the budget process for the 1996 fiscal
year. There were an intense series of activities during the last quarter of 1995:
1) meetings with research management to review plans for 1996; 2) new
procedures were developed and agreed; 3) an investigation into the existing
grant amounts and validity was made; and 4) an effort to establish an operating
encumbrance system for 1996 was begun. The budget was completed on time
and is judged to be sized to the actual available resources; the budget was
distributed to the research managers during the first months of 1996.
The Management Controller, in 1996, is providing periodic budget reports
related to the use of Government funds for salary expenses.
The grants billing unit provides monthly reports on the World Bank PRA (II)
credit (item (a), above) budget lines including encumbrances. This work enabled
the new ISRA Director General to identify budget over-runs and cancel current
purchase orders assuring budget integrity.
Recommendation 5.1: The ISRA Director General should assure that the budget
system, i.e., preparation, reporting, and control, procedures are validated by the
research managers and well documented.
Recommendation 5.2: The ISRA Director General should assure that the PC-
network-based decentralized financial management system produces necessary
periodic budget information.
Recommendation 5.3: Each ISRA financial management, research management,
and administrative staff member should be provided appropriate, formal in-
service training in the budget system.
6.
Accountability for the use of funds was very weak, both slow and
imprecise.
Accountability for the use funds continues to be weak, slow and imprecise.
Periodic reports are not produced. This condition is related to 1, 2, 3, 4, and 5
above.
ISRA has been unable to establish their accounting system. During the Ernst &
Young contract period ISRA agreed to migrate accounting to a new software.
Final Report NRBAR Financial Advisor, May, 1996 - Executive Summary
Page xv
-
Technical problems arose after the departure of Ernst & Young and ISRA
decided to return to the previous software. These migrations engendered
delays.
-
The new ISRA Director General has authorized the development of a PC-
network-based decentralized financial management system in each of the 17
-
units. A development team is using Bambey as a pilot site for this system. The
expectation is that such a viable system Will remedy these problems.
Recommendation 6.1: (see Recommendation 1.1 through Recommendation 5.3
above)
7.
Existing research funds were sometimes ‘frozen’ and thus not available to
researchers.
Existing research funds continue to be ‘frozen’, sometimes, and thus not
available to researchers. This condition, like “Accountability” in 6, is also
related to 1, 2, 3, 4, and 5 above.
As presented in 4 above, new weekly treasury reports are available informing
the ISRA Director General on system liquidity, enhancing the decision process.
These reports provide the impression that there is no liquidity problem, however,
the report does not describe which funds are reserved and which unreserved
-
(see Recommendation 4.1 above). The restrictions from the grant documents
preclude the use of some funds for general purposes. Continued analysis is
required before the liquidity question is resolved.
-
Again, as in 6 above, the expectation is that the establishment of a viable PC-
network-based decentralized financial management system in each of the 17
-
units Will remedy these problems.
Recommendation 7.1: (see Recommendation 1.1 through Recommendation 5.3
above)
CONCLUSION
Research institution management operates in an environment demanding
transparency in financial operations, heightened accountability, and increased
efficiency in the use of available resources. Funding is becoming more limited
and budgets are constrained. Financial Management becomes more and more
important to institutions such as ISRA which have special operations and
reporting needs, and must evolve within this new environment to survive.
In this particular context, the installation and use of an efficient system of
Financial Management becomes an important means to attract and maintain the
trust of the stakeholders and funding sources. In fact, the National Government
and it% partners - investors in agricultural research, cari be expected to consider
the existence of a viable Financial Management system as proof in itself of the
Final Report NRBAR Financial Advisor, May, 1996 - Execotive Summary
Page xvi
management capacity of an organization. The health of the Financial
Management system is considered an indicator of the institute’s capacity to
manage its research mission.
ISRA’s continued lack of a single, effective manager for Financial Management
means that much that needs to be done to improve the Financial Management
system at ISRA is not done - there are no criteria, no system specifications, no
measurement of performance; there is no progress. ISRA responds in an ad hoc
fashion from one crisis to another. In terms of the problems identified in the
Project Paper analysis of 1991, much remains to be done.
Both (1) the ISRA Strategic Plan for Financial Management completed in May
1995 as a result of the 1995 mid-term joint review, and (II) the plan and budget
for the development of a viable Financial Management system completed in
January 1996 as a result of a formal bid process, provide a vital basis for
ISRA’s future efforts in establishing a viable Financial Management system.
Now, ISRA must hire the single, effective financial manager to coordinate and
assure that the ISRA Financial Management system is viable and provides
information and tools for management to use in decision making (interna1 needs)
and responds to public requirements (external needs). ISRA’s single, effective
financial manager must take ownership of and up-date the ISRA Strategic Plan
for Financial Management: and must go forward with the plan and budget for
the development of a viable Financial Management system; provide in-service
training for the staff; and get on with the business of managing the complexities
engendered by the multiplicity of financial partners and the multitude of
research activities carried out over the entire territory of Senegal.
The arriva1 of the new ISRA Director General in July 1995 brought promises for
institutional improvements at ISRA. Already, ISRA has begun the process of
developing the Emergency Action Plan for getting out of the current crisis; the
development of the new Business Plan as the basis of a more entrepreneurial
culture and eventual strategy; the drafting of the next Strategic Plan; the
establishment, with relevant actors, of the National Agricultural Research
System; and the negotiations with the World Bank concerning the next Project.
In these documents focus has been given to various sectors, i.e., Personnel
Management, Computer Systems Management, and Research Station
Management; however, Financial Management is not yet clearly in focus. The
momentum generated after the mid-term joint review in 1995, and resulting in
the ISRA Strategic Plan for Financial Management, and the plan and budget for
the development of a viable Financial Management system, seems to have
dissipated. It remains to be seen when and how ISRA Will hire the single,
effective financial manager, make use of the ISRA Strategic Plan for Financial
Management, and execute the plan and budget for the development of a viable
Financial Management system; and whether ISRA Will avail itself of the rare and
necessary outside Financial Management system development expertise to
efficiently develop ISRA’s viable Financial Management system. Despite ISRA’s
difficulties during the 1992 to 1996 period, the potential exists for ISRA to
develop and install a viable Financial Management system and attain USAID’s
financial certification before the end of 1997.
Final Report NRBAR Financial Advisor, May, 1996 - Executive Summary
Page xvii
1. Introduction
This final report of the CID Financial Advisor on the USAID Natural Resources-
Based Agricultural Research Project at the Senegalese Agricultural Research
Institute is organized into four sections.
Section 1 provides information that the reader needs to understand the project
and the context wherein the Financial Advisor was working. This material is
presented beginning with the background, objectives, and anticipated outputs to
the project in section 1 .l; followed by a review of the Project Paper’s Financial
Management Analysis of the existing system in section 1.2; and finally, in
sections 1.3 - 1.4, a description of the strategies for the pre-implementation and
the implementation phases of the project.
Section 2 provides information about the process of the Financial Advisor’s
work. This material identifies the primary problem facing the Financial Advisor,
the strategic response in section 2.1, and then a selection of achievements
accomplished with the ISRA collaborating team in section 2.2 - 2.7. Incidental
problems and recommendations
are presented throughout.
Section 3 considers the Financial Management system at the Senegalese
Agricultural Research Institute and analyzes the implications to its continued
development from the activities of the previous three years, and discusses its
future prospects.
The analysis in section 3.1 Will be organized in terms of the
Financial Management Analysis from the original Project Paper and Will note the
actions undertaken, the changes in behavior that have resulted as well as the
recommendations
for future improvements. Finally, in section 3.2, the future
prospects for the Financial Management system at the Senegalese Agricultural
Research Institute Will be presented.
Section 4 presents the overall conclusion of the report.
The attached Annexes present the Monthly reports - Annex A, the Biannual
reports - Annex B, and selected technical documents from the contract period -
Annex C.
1.1 Background, objectives and anticipated outputs
In order to continue the development of the Institut Sénégalais de Recherches
Agricoles (ISRA) as an effective research institution, ISRA and the United States
Agency for International Development (USAID) designed the Natural Resources-
Based Agricultural Research Project (NRBAR). The project is detailed in the
Project Paper 685-0285 dated July 23, 1991, and was initiated by the NRBAR
Grant Agreement 685-0285 between the Government of Senegal (GOS) and the
United States of America dated July 31, 1991. The project is scheduled to be
completed.on July 31, 1998. A five-year contract for NRBAR services (USAID
contract number 685-0285-C-00-2329-00) was awarded to the Consortium for
International Development (CID) by USAID in July, 1992, under which contract
Final Report NRBAR Fhancial Advisor, May, 1996
Page 1
the project Financial Advisor was recruited for three years beginning June 1993.
-
The principal problems addressed by the project are Senegal’s need for low-cost
-
natural resources-based agricultural technologies in order to increase the
productivity of agricultural systems, and the need for ISRA to have a strong
institutional capacity to undertake natural resources-based research. One area
-
targeted for institutional strengthening was financial management such that as
an anticipated output during the life of the project ISRA would assure that
financial management systems are in place providing satisfactory accountability
_
and control, and producing useful information for senior management.
Objectives’
-
There are four overriding project objectives, expressed in terms of ISRA’s
development during the project period:
(1) an improved natural resources-based research program in place,
-
(2) natural resources-based technologies validated and available for adoption,
-
(3) a strong farmer-participatory research system in place for designing,
testing, and validating research, and
-
(4) improvements in research and financial management.
Anticipated outputs during the life of the project’
-
1. Effective, adaptive research program focusing upon cropping systems and
resource management in areas of (i) soil and water management, (ii) forestry
and agroforestry, (iii) improved cultural practices for millet, sorghum, rice, and
corn, and (iv) applied economics for production, marketing, and policy issues
relating to cereals cropping systems, such that:
l a .
at least 15 technology systems Will be validated for on-farm use during
the life of the project.
-
2. Improved research planning, and improved research, financial, and
manpower management such that:
-
2a.
research programs have clearly-defined objectives achievable in the
-
medium term,
2b.
systems are in place for periodically evaluating and revising research
priorities and programs,
IProject Paper 685-0285, p.5
2Grant Agreement 685-0285, Annex 1, p.14
-
Final Report NRBAR Financial Advisor, May, 1996
Page 2
2c.
financial management systems are in place providing satisfactory
accountability and control, and producing useful information for senior
management,
2d.
a merit-based personnel evaluation and promotion system is in place, and
2e.
the size and composition of ISRA staff are aligned with research priorities
and available resources.
3. Improved research-extension linkages, including feedback from farmers to
ISRA on research results from ISRA to farmers on appropriate and sustainable
technologies, such that:
3a.
ISRA collaborates with at least 15 private voluntary organizations (PVOs)
farmer organizations, and input suppliers to evaluate technology
(including the use of signed protocols), and
3b.
ISRA has developed methods for enhancing the roles of farmer’s
organizations, PVOs, and private input suppliers to transfer improved
technology to farmers.
4. Strengthened Iinkages with key domestic and international research
institutions on natural resource management, cropping systems, and adapted
technologies, such that:
4a.
protocols with network collaborators clearly support ISRA’s research
priorities, and define roles, responsibilities, and resources.
5. Up-graded technical and administrative staff skills.
1.2 Financial management analysis
The Project Paper analyzes the Financial Management function at ISRA as
follows:
“As the financial crisis lies at the heart of ISRA’s institutional problems,
managing the scarce resources efficiently becomes more critical. The
financial management system suffers from:
1. The lack of analytical skills. (NB. not experienced in budget analysis)
Senior staff has been hard to retain at ISRA’s salary levels.
2. The computerized accounting system is powerful but not user-friendly
and few people cari use it. Many records are kept manually. The
equipment defeats the system it was intended to support.
3. There is no system for indirect cost accounting. In the absence of
definitions and data, there is no credible way to estimate these costs and
consequently no way of billing for them or managing reserves to amortize
and replace facilities.
final Report NRBAR Financial Advisor, May, 1996
Page 3
4. The system does not generate information and tools for senior
management to use in decision making.
-
5. Budgets are not respected in making expenditure decisions.
6. Accountability for use of funds is very weak, both slow and
-
imprecise.
7. Existing research funds are sometimes ‘frozen’ and thus not available
-
t o researchers.3
The Project Paper concludes that “the inability to impose financial controls, to
maintain accountability and to have ready access to financial information
required for serious financial planning and management has reached crisis
-
proportions”.4
TO respond to this ‘crisis’ certain pre-implementation activities were identified.
The single most important pre-implementation activity Will be the
execution of a competitively bid direct AID contract with a local
-
accounting and financial management firm to assist ISRA in bringing up
to date their financial records, complete outstanding audit actions,
determine the personnel requirements and training needs for their
administrative and financial management division, review the existing
flow of financial documents and develop a comprehensive system for
financial planning, budgeting, management and accounting and interna1
controls. In short, the objective of this first major pre-implementation
action is to assist ISRA with its current financial crisis while developing
and implementing an action plan to strengthen overall financial
management and interna1 financial controls including the identification of
commodities, technical assistance or training required.5
-
1.3 Project pre-implementation activity
In 1992 USAID/Dakar contracted with Ernst & Young (USAID Contract Number
-
685-0285-C-00-2299-00) to assist ISRA in its development of a viable financial
management system for both its human and technological dimensions. Ernst &
Young was expected to accomplish the following general duties:
- Assess training needs for the Administration and Financial Management
-
division;
- Develop a comprehensive system for financial planning, budget
-
3Project Paper 685-0285, Annex F, p. 22, July 23, 1991
4Project Paper 685-0285, p.56
‘Project Paper 6850285, p. 35
-
Final Report NRBAR Financial Advisor, May, 1996
Page 4
-
management, accounting, and internat controls;
- Implement an action plan to strengthen ISRA’s overall financial
management and interna1 controls;
- Identify commodities and technical assistance services needed to
support ISRA’s long term sustainability efforts;
- Develop a training plan, to be included in the workplans for steps l and
II, and specifying training needs and types; locations and periods; and a
list of ISRA employees concerned;
Ernst & Young’s specific duties included, but were not limited to the following:
- Assist ISRA in planning long term financial management improvement;
- Make recommendations for modification or replacement of the existing
data processing system as well as manual and semi-automated
procedures;
- Address the need for standardization of both inputs and outputs to
achieve systems integration, including accounting entries covering
expenditures and cash;
- Design and assist ISRA in operationalizing a cost accounting system;
- Recommend financial indicators available from the system to improve
managements ability to plan, control and evaluate organizational
effectiveness;
- Develop an organization plan, clearly designating responsibilities
between the Management Controller, the General Secretary, and the
Chief Accountant;
- Develop the plan in conjunction with the overall management
information system, the analysis should extend to the organization plan of
the centers and stations and pay special attention to staffing
requirements in administration and accounting;
- Develop and assist ISRA in implementing the recommendations in the
financial prioritized action plan for all activities covered in the first year of
the plan;
- Identify elements of the financial prioritized action plan and a scope of
work to be implemented by the CID Financial Advisor in the NRBAR
project.
For purposes of the contract, the terms of reference defined financial
management to include not only financial accounting and associated interna1
controls, but also budget planning and control, management accounting,
reporting and financial analysis.
The successful completion of the Ernst & Young contract was critical to the
project’s ultimate success as 2.3 million US Dollars of project resources, almost
half of which was targeted to supporting ISRA’s Natural Resource Management
(NRM) program, were to be financed directly by USAID.’ And this method of
‘NRBAR Annual Workplan 1995, p. 78
Final Report NRBAR Financial Advisor, Ma y, 1996
Page 5
financing would only be possible if USAID could certify that it had reviewed the
ISRA financial management system and found that it was operating according
to generally accepted practices. Thus, given the prognosis from the Project
Papers Financial Analysis of the existing ISRA financial management system,
the Ernst & Young contract during the pre-implementation phase was designed
to assure that the ISRA financial system would be viable for the implementation
-
phase, that it would meet the USAID criteria, permitting USAID to contract
directly with ISRA and disperse the 2.3 million US Dollars of project resources.
-
The Ernst & Young work began in July 1992. Ernst & Young performed an
overall assessment of the general management environment surrounding the
financial management function. Early in 1993, after the completion of the
diagnostic phase, USAID asked Ernst & Young to suspend its work pending
ISRA’s acquisition of recommended software and hardware. The procurement
was effectuated December 1993. From then through the first semester of
-
1994, USAID and Ernst & Young negotiated the beginning of the system
development and installation. This work started in September 1994 and was
finished in December 1995.
December 22, 1994 USAID issued a Notice to Cure Deficient Performance with
regards to non-existence of an integrated encumbrance management module in
the recommended computerized system. The 1995 mid-term joint review report
(Annex COI), while optimistic about the outcome, identified serious weaknesses
and made some pointed recommendations.
In June 1995 the USAID Acting
Controller questioned whether Ernst & Young had “the practical experience to
handle a job requiring such a technically specific and decentralized management
-
information system”‘. Finally, ISRA asked USAID that Ernst & Young stop
work*.
The Financial Advisor’s assessment (Annex C02) was that Ernst & Young’s
accomplishments included the revised chart of accounts, the customized
accounting software on the IBM AW400, the 1992 physical inventory, and the
-
training needs assessment. Ernst & Young also made conceptual contributions
to the on-going developments in grants management, cost accounting, the
budget process, and the use of the IBM AS/400.
Unfortunately, it was not possible, during the period of the Ernst & Young
contract, for USAID to certify the ISRA financial management system.
Rather than developing the expected financial management system as detailed
in their contract’s terms of reference, Ernst & Young focused their efforts on
-
the centralization of the accounting function, despite numerous attempts by
ISRA at refocusing. However, it became clear during the Phase II
-
7Status of ISRA Accounting System, J. Katt, June 21, 1995
‘No 7130/DG/ISRA,14 novembre 1995
-
Final Report NRBAR Financial Advisor, May, 1996
P a g e 6
implementation that some of the necessary sub-systems for financial
certification were not being addressed by the Ernst & Young workg. Nor were
the station level financial management needs being met”.
A contract planned for completion in October 1993 was finally closed in
December 1995 without achieving its principle objective. This jeopardized the
implementation of the CID contract and the NRBAR project, other operating
grants from other donors, as well as the future prospects for further financing
from the World Bank.
1.4 Project implementation activity
Financial management project implementation activities under the CID contract
were particularly oriented to achieving Project Objective 4, improvements in
research and financial management; and Project Output 2c, financial
management systems are in place providing satisfactory accountability and
control, and producing useful information for senior management. The aim of
this facet of the project was to strengthen ISRA’s financial management system
by:
(a) developing adequate financial sub-systems at ISRA,
(b) increasing the effectiveness of the computerized accounting system,
(c) strengthening the indirect cost accounting processes,
(d) generating timely financial analyses in forms appropriate to decision-
makers at all levels, and
(e) developing a system for tracking all donor and Government of
Senegal contributions.”
Given that Ernst & Young had not yet completed their work and no specification
of the ISRA financial management system had yet been made it was necessary
for the CID Financial Advisor to work in the additional two areas:
(f) reinforcing ISRA management’s capacity to coordinate, monitor, and
evaluate the activities of the Ernst & Young contract, and
(g) developing the ISRA strategic vision for financial management.
The activities of the project Financial Advisor, working in collaboration with his
‘Financial Management Assistance, Holmes, December 12, 1994
“Notes on meeting with ISRA management, December 13, 1994
‘IGrant Agreement 685-0285, Annex 1, p. 10
Final Report NRBAR Financial Advisor, Ma y, 1996
P a g e 7
-
ISRA counterpart(s), would pick up where the activities of Ernst & Young
(USAID Contract Number 685-0285-C-00-2299-00), left off. The Ernst &
Young Phase I analysis of the existing ISRA financial management system and
-
the recommendations for its improvement, together with the implementation of
the Phase II Action Plan for an improved financial management system would
result in the establishment of a viable financial management system and USAID
certification. Given the viable financial management system put in place during
the pre-implementation phase, the Financial Advisor’s activities would
complement that work and reinforce ISRA management’s capacity to manage,
-
monitor, and evaluate the functioning of the “new” ISRA financial management
system, to assure the effective future operation of the reorganized financial
management system, thereby maintaining the conditions permitting USAID to
contract directly with ISRA $2.3 million of NRBAR project funds in support of
ISRA’s Natural Resources Management program.
-
The next section Will detail the achievements, problems, and key
recommendations made by the Financial Advisor during the project
implementation phase.
-
2. Achievements, problems, and kev recommendations
This section provides information about the process of the Financial Advisor’s
work. This material identifies the primary problem facing the Financial Advisor
and the strategic response in section 2.1, and then a selection of achievements
accomplished with the ISRA collaborating team in sections 2.2 - 2.7. Incidental
problems and recommendations are presented throughout.
-
2.1 Primary problem - no one’s in charge
The major implementation problem facing the Financial Advisor at the beginning
of his contract in July 1993 was the fact that the financial management system
was not viable and USAID had not, therefore, certified the ISRA financial
-
management system and monies were not available for the NRM program.
However, of more fundamental importance, was the problem that there was no
effective financial management system coordination with a single financial
manager. In the organization chart at that time, all financial management
decisions had to be resolved by the ISRA Director General. Despite the
“financial crisis that lies at the heart of ISRA’s institutional problems” (sec
-
section 1.2 above) ISRA had not made the decision to designate anyone other
than the ISRA Director General to be responsible for the financial management
system, nor, absent an existing, qualified person, to recruit someone qualified to
-
manage the financial management system. ISRA seemed willing to await the
outcome of the pre-imptementation contract for the resolution of this problem,
however long that might take.
Without an experienced financial manager, ISRA was not prepared to manage
the work of the pre-implementation contracter, and in the event this proved
costly.
-
Final Report NRBAR Fhancial Advisor, May, 1996
Page 8
Strategic response
Absent an experienced ISRA financial manager who would be expected to
develop the strategy for financial management, ISRA had no voice for
expressing its needs in financial management. Rather than working with ISRA
for 36 months as they strengthened their practice on the ‘new’ viable financial
management system put in place during the pre-implementation phase, the
Financial Advisor set out to work with ISRA12 to develop a strategic vision of
what was needed to establish the viable financial management system.
The NRBAR Grant Agreement established as an anticipated output during the
life of the project that ISRA would assure “financial management systems are in
place providing satisfactory accountability and control, and producing useful
information for senior management” (see section 1.1 above). The Project Paper
provided an analysis of the pre-existing ISRA financial management system and
identified seven problems (see section 1.2 above). ISRA had not designated its
manager for financial management and had not developed a clear statement of
what they expected from their financial management system, and they were
not, therefore, in a position to manage the Ernst & Young activities. ISRA
knew, in general terms, i.e, anticipated project output 2c, where they were
going, but they had not begun specifying the future system and how it would
operate at ISRA. The Financial Advisor worked with ISRA to respond to this
strategic need.
Following are six achievements accomplished by the Financial Advisor and the
ISRA collaborating team to strengthen the ISRA financial management system.
Some of these achievements facilitated the establishment of the ISRA strategic
vision for financial management while others were directed at improving the
performance of the existing financial management system.
2.2 Review of the pre-implementation contractor’s reports
Upon arrival, the Financial Advisor set about to perform a review of the pre-
implementation contractor’s reports. He discovered that NRBAR did not have a
complete document file, nor did ISRA. Working with the USAID project
manager and Ernst & Young, the Financial Advisor identified and obtained
copies of the 31 reports that Ernst & Young had submitted through August
1993 (Annex CO3).
Further, he prepared a draft analysis of the proposed outputs and
recommendations
found in the reports.(Annex CO4) This approach provided the
Financial Advisor with a summary of the 31 documents and assisted his initial
comprehension of what was expected from the Ernst & Young work. The draft
analysis was presented to and discussed with the Management Controller with
12Worked principally with the General Secretary, the Chief Accountant, the Management
Controller, and after June 1995 when the post was filled, the Interna1 Auditor. The
Management Information Service was under the General Secretary.
Final Report NRBAR Financial Advisor, May, 1996
Page 9
the recommendation that it be translated and used as a management tool to
evaluate progress towards a successful completion of the contract. This was
not done.
2.3 Strategic plan for financial management
-
The Financial Advisor agreed and developed, with the ISRA financial
management team, a logical framework and a strategic plan for the ISRA
financial management system.
-
As early as the financial management workshop in November 1993 there were
indications that despite ISRA’s approval of the Ernst & Young Phase I diagnostic
-
report ISRA and Ernst & Young did not agree on the future financial
management system. As discussed in section 2.1 above, ISRA had not
developed its own point of view and appeared to be in no position to contribute
to the intellectual discussion, nor critique the technical proposals made by Ernst
& Young.
This need became more defined during the second half of 1994 when the Phase
II work began. The World Bank and USAID also scheduled a joint mid-term
review for the first quarter of 1995. The ISRA financial management team
agreed to undertake the development of a logical framework for the financial
management function and ultimately a strategic plan.
A workshop for developing the logical framework was organized during the
period preceding the 1995 mid-term joint review. Participants from ISRA, Ernst
& Young, NRBAR, and USAID participated and a workshop report was prepared
(Annex CO5).
Simultaneously, the Financial Advisor had been working with the NRBAR Grants
Manager to translate the International Service for National Agricultural Research
(ISNAR) Discussion Paper 94-l 313 for the ISRA financial management team.
-
This paper provides a paradigm for financial management directed to managers
in agricultural research institutes. Its availability in French would be useful to
the ISRA management team’s development of an ISRA statement on financial
management.
This translation work was incorporated with the logical framework and the
-
results of the discussions with the ISRA financial management team into a draft
strategic plan document (Annex C06). This document was then presented to
the 1995 mid-term joint review consultants14.
The 1995 mid-term joint review
-
-
13Managing Financial Resources: Principles and Recommendations for Agricultural
Research Managers, H. Bruneau, ISNAR, June 1994
140ne of the consultants, H. Bruneau from ISNAR asked that the document be made
-
available to ISNAR for its Financial Management Training program. This was done in the first
quarter of 1995.
-
Final Report NRBAR Financial Advisor, May, 1996
Page 10
report15 recommended that ISRA finalize the strategic plan.
The ISRA financial management team worked for several months to accomplish
this and to develop the 1995 action plan. This final document was sent to the
ISRA Director General in May 1 99516 (Annex C07).
The financial management team identified seven strategic objectives which need
to be fulfilled to establish appropriate financial policies and systems in support
of ISRA operations, and considered that these objectives and their enabling
activities were within the management purview of ISRA. These objectives are:
1.
Financial management activities are coordinated;
2.
Identification and acquisition of financial resources is done;
3.
Annual budgets for programs and overhead are prepared;
4.
Transparent and efficient financial procedures are assured;
5.
Recording and conserving of financial information are assured;
6.
Analysis and communication of financial information are assured;
and
7.
An appropriate system of interna1 and external controls is
established.
The ISRA Strategic Plan for Financial Management is considered a verifiable
indicator of both the impact that this important project program is having at
ISRA and also of ISRA’s “buying-in” to the project. The achievement of the
goal set in the strategic plan - “to support the agricultural research activities
through the implementation of an appropriate financial policy and management
system”, cari be measured in part by the extent to which ISRA’s financial
partners continue to support ISRA.
2.4 Viable financial management system development
The Financial Advisor agreed and developed, with the ISRA management team,
the terms of reference for the future decentralized financial management system
at the research stations.
It was evident at working meetings in the fourth quarter of 1994 that Ernst &
Young was not able to deliver the integrated financial management system that
was expected from their Phase I work. ISRA did not have a financial
management system strategic plan, there were no propositions for a
decentralized computerized financial management systems, there was no
training plan for ISRA staff. It seemed that the accomplishment of the Ernst &
Young Phase II would not result in a viable financial management system. The
existence of a viable financial management system was critical to the success
15Rapport de la Commission Gestion Financière et Comptable, Janvier 1995
16No 3145/DG/ISRA/ACP,
May 24, 1995
Final Report NRBAR Fhanciai Advisor, May, 1996
Page 11
of the NRBAR project as 2.3 million US Dollars of project resources, almost half
of which was targeted to supporting ISRA’s Natural Resource Management
(NRM) program, were to be financed directly by USAID. This method of
financing would only be possible when USAID could certify that it had reviewed
the ISRA financial management system and found that it was operating
according to generally accepted practices.
-
In December 1994, in preparation for the 1995 mid-term joint review, the
USAID project manager requested an assessment of the financial management
-
assistance provided by Ernst & Young (Annex CO8). The Financial Advisor and
the General Secretary wrote to the NRBAR Deputy Director and the CID Chief of
Party to alert them to difficulties with the Ernst & Young Phase II activities
-
(Annex CO9). Further communications were discussed and drafted (Annex Cl 0
& Cl 1) detailing the difficulties and developing a program for recovery, but it
was decided to focus on the development of the financiai management system
logical framework, and await the outcome of the mid-term joint review in
January 1995 before proceeding with the program. This would assure that
ISRA knew what it wanted and was prepared to plan for it.
The financial management report of the mid-term joint review in January 1995
recommended that additional actions be taken to assure that a decentralized
computerized financial management system be available to station management.
During the second quarter of 1995 this question was discussed by the Ernst &
Young Phase Il management committee. The proposai from Ernst & Young was
accepted that ISRA wait until the end of Phase II before installing a
-
decentralized computerized financial management system17. However, ISRA
made some preliminary contacts with a local information systems consulting
firm who in turn submitted a technical and financial proposa1 for establishing a
decentralized computerized financial management system, integrated to the
centralized computerized system that the Ernst & Young Phase Il established.
-
In June 1995 the Financial Advisor and the Chief Accountant discussed and
drafted a memo to the NRBAR Deputy Director and the CID Chief of Party to
propose a program to achieve USAID certification of the ISRA financial
management system (Annex Cl 2).
Following a change, in July 1995, of Directors General ISRA broke with the
-
fundamental organizational proposa1 of the Ernst & Young proposa1 (centralized
computerized accounting system) and stated the need for a decentralized
computerized financial management system. In August 1995 the Financial
-
Advisor and the Chief Accountant reworked their June 1995 memo and sent it
the new General Director (Annex Cl 3). In September 1995 the ISRA Director
General asked the Chief Accountant to lead a team to establish a computerized
financial management system for ISRA. After up-dating the existing needs
-
17Compte-rendu No 12 de la Réunion du 5 avril 1995 - Phase II, p. 5
-
Final Report NRBAR Fhancial Advisor, May, 1996
Page 12
assessment, this team developed a terms of reference (Annex C14) for a formal
request for proposals which was approved by the ISRA Director General in
December 1995. The terms of reference were based on the strategic objectives
established in the ISRA Strategic Plan for Financial Management (see section
2.3 above) and would assure that ISRA had a viable financial management
system in all the units. The respondents would present their methodology, and
describe how they would perform the needs assessment, procure software,
develop procedures, train operators, and assure start-up. The work was to be
modular, permitting ISRA to approve each step.
The CID Financial Advisor participated in the review of bids and the technical
evaluation meeting in January 1996 (Annex DO1 ). The firm with the highest
score proposed a participative approach, relying heavily on the interna1 ISRA
expertise (Annex D02). The proposed system would integrate to the maximum
extent possible the existing work from the Ernst & Young contract period. The
proposed calendar called for an eighteen week execution. The plan and budget
developed in this proposa1 would have resulted in ISRA having a viable,
operating financial management system for each of 17 units with central
consolidation by the end of May 1996.
The technical committee results were sent to the ISRA Director General in
January 1996. However, the ISRA Director General had been entertaining other
efforts as Weil. In December 1995 he endorsed the plan developed by the
CIRAD Chief of Party at the CERAAS project to go to France to review and buy
an accounting software package (COMPTA, published by PRESYS) for the
project. The CIRAD Chief of Party proposed that ISRA study the adaptability of
COMPTA to ISRA’s needs, establish a pilot site at Bambey including the
CERAAS project, the Seed Production unit and the NorthKentral Peanut Basin
unit. This study began in February. 1996 and is scheduled to run through the
middle of May 1996. The Interna1 Auditor and the Management Controller have
been assigned there full time. At the end of the study the team at Bambey Will
present a proposa1 to ISRA. This proposa1 Will be evaluated by an external
consultant before ISRA takes a decision on an ISRA-wide financial development
program. It is unclear how this experimental effort at Bambey is related to the
ISRA Strategic Plan for Financial Management, and the plan and budget for the
development of a viable financial management system.
The team at Bambey has provided its first progress reports and it appears they
are off to a good start. But as the Financial Advisor stated in his report of
January 1996 (Annex A):
It is not clear that ISRA has the rare financial-system-development-
expertise needed to assure that the Bambey development team Will fully
realize their goal. The current program has not established validation
criteria, though it has been suggested that the TOR from the 12/95 bid
process be used.
The current program does not establish a justification for choosing the
Final Report NRBAR Financial Advisor, May, 1996
Page 13
-
particular software package (COMPTA) other than its availability at
CERAAS, its marketing by the firm that acquired COSYS, and a
demonstration that ISRA management attended early in the month.
-
2.5 introduction of fund accounting concepts
The Financial Advisor proposed the establishment of multi-donor fund
accounting, via the management accounting system, thus permitting a
disaggregation by donor of the statement on the sources and uses of funds
-
financing ISRA, as well as other relevant financial reports.
As the 1995 mid-term joint review report documents, the financial management
-
system proposed by Ernst & Young did not respond to ISRA’s needs in several
areas. Two areas of critical importance to ISRA are the management of
encumbrances (officia1 commitment of budget to procurement of goods and
services) and the ability to report to its financial partners. With the multitude of
financial grants, ISRA has trouble managing the plethora of grant budgets and
-
assuring that it has not over-committed any one budget. Similarly, the financial
partners, knowing that ISRA has this problem, want to be assured that the
funds they have mobilized for a given grant are not used to finance other
activities.
The system proposed by Ernst & Young was based on the standard commercial
-
accounting system in Senegal. Senegalese commercial accounting does not
provide for managing encumbrances. The system proposed by Ernst & Young
only provided grants information on receipts and expenditures, initially, there
was no analysis available for remaining grant fund balances.
International best-practice in financial management for agricultural research
institutes is embodied at the Consultative Group on International Agricultural
Research (CGIAR). Headquartered in Washington, D.C., and with research
centers around the world the CGIAR has developed a Financial Guidelines Series
-
- Financial Management (1988), Accounting Policies and Reporting Practices
Manual (1993), Audit Policies and Procedures, and Resource Allocation in the
CGIAR’*.
The CGIAR accounting policies conform to the Generally Accepted Accounting
Practices (GAAP) for not-for-profit organizations as regulated by the U.S.
Financial Accounting Standards Board (FASB). Under GAAP not-for-profit and
governmental organizations use a fund accounting system. Fund accounting
has as its goal to establish an audit trail for specific monies provided for specific
activities, to avoid mixing monies in common, and therefore to facilitate the
exercise of management’s fiduciary responsibility to conserve the funds
‘@Financial
Guideline Series No 1, CGIAR, 1988
-
Final Report NRBAR Financial Advisor, May, 1996
Page 14
-
entrusted for intended activitieslg.
Between December 1993 and June 1995 there were several opportunities to
discuss with Ernst & Young and ISRA the introduction of fund accounting
concepts into the financial management system. While Ernst & Young did not
express much willingness in the beginning, after the January 1995 mid-term
joint review, there was some marked progress. For its part, the ISRA financial
management team, while willing to discuss the idea, has never really
championed fund accounting. They recognize that they need better reports to
their financial partners and seem willing to have the accounting system
customized SO as to provide these reports. The fund accounting solution for
ISRA is that the management accounting system (comptabilité analytique)‘must
be set up for all classes of accounts SO that management reports cari be
produced showing analysis of bank balances, vendor payables, equipment,
etc., by grant, by unit, and by program.
2.6 Develop a mode1 multi-year-grant financial report
The Financial Advisor implemented interna1 controls, reconciliations, and report
formats for the World Bank credit (PRA II), incorporated information on
encumbrances, and established the definitive multi-year statement on the
exploitation of the fund thus enabling management to close the fund prior to
insolvency, system transferred to ISRA.
As ISRA does not have a fund accounting system, ISRA has had difficulty
managing the plethora of grant budgets and assuring that it has not over-
committed any one budget. This situation has resulted in ISRA creating budget
over-runs and resulting Government of Senegal (GOS) indebtedness. It is one of
the root causes to ISRA’s financial crisis. The lack of a fund accounting system
also makes it difficult for ISRA to reconcile its accounting records with the
financial partner, as the ISRA system does not provide a remaining grant fund
balance at the end of the year.
Another problem that arises is the absence of a multi-year management of the
grant itself. The ISRA financial management system accounts for annual
budget amounts, but does not follow the entire grant amount over multi-year
periods. Nor does it manage the foreign exchange conversion issue. (This point
Will be discussed in the section Develop grants management information
system.)
ISRA’s management of the World Bank (PRA 1) credit resulted in GOS
indebtedness. In early 1994, the General Secretary directed the Financial
Advisor to begin work with the grants billing unit to develop better information
about the 14 million SDR World Bank (PRA II) credit. The grants biliing unit had
lgComptabilité Financière Avancée, T.H. Beechy G. Vervaet, Les Editions de la
Chenelière, 1994, p. 161 (freely translated)
Final Report NRBAR Financial Advisor, Ma y, 1996
Page 15
-
a computerized data-base system to process billing vouchers but was blind as to
how much of the credit had been spent, was currently encumbered, or should
be in the bank. Absent regular bank reconciliations from the ISRA accounting
-
office or reconciliations with the World Bank monthly statements on the credit,
there was no means to verify that the numbers the grants billing unit was
reporting were actual or not.
-
Also, because of the lack of management accounting information, no one was
sure how much that had been advanced to a given tenter needed to be repaid
-
or was remaining.
The Financial Advisor set up an auxiliary journal for each tenter, a voucher
-
control system, reconciliation systems with both the bank account and the
World Bank, and a definitive multi-year statement (Annex Cl 5) on the
exploitation of the fund. As there were no reconciliations, he had to go back to
-
1992 statements and bring the system up to date. Subsequently, the General
Secretary’s office began to provide relevant encumbrance information to
complete the system. The staff of the grants billing unit was trained during
1994 in the operation of the system.
Using the information from the system, the new ISRA Director General in the
third quarter of 1995 took steps to cancel some encumbrances and slow down
expenditures on the credit, assuring that there would not be over-commitments
.-
and subsequent indebtedness.
ISRA should ensure that the financial management system permits management
reports that present general accounting information in terms of grant budget
lines, and that there are periodic reconciliations of grant accounting information
with the grant financial partner.
2.7 Develop grants management information system
The Financial Advisor designed and developed, with the ISRA development
team, a contract information system for the lOO+ funding contracts.
-
Ernst & Young were working with ISRA to develop a grants management
information system and had proposed a system2’, but it never took shape.
Then in August 1995, the ISRA Director General asked the Financial Advisor to
coordinate an ISRA team made up of members from Accounting, Research
Management, and Management Control to accomplish this activity. Eventually,
members from Management Information Service and Interna1 Audit joined.
-
The team set up its planning and organization, and set out letters to collect
information on current grants in the last quarter of 1995. They developed an
analysis tool and the Management Information Service members began work on
-
20Note sur la mise en place du fichier des conventions, August 1993
Final Report NRBAR Financial Advisor, May, 7996
Page 16
the data-base program. In the first quarter of 1996 the team drafted a
procedures manual (Annex Cl 6) and took field trips to the centers to confirm
the information received and to seek information about suspended grants.
As of this writing over 100 grants have been identified, the data-base program
is being tested, the draft procedures are being finalized for presentation to the
quarterly Program/Coordination Meeting, and the collected grants documents
are being analyzed. ISRA management has authorized the hiring of a manager
for this system in the Management Controller’s office who Will assure the
completion of the development and the start-up during the second quarter of
1996.
3. Implications and future prospects for ISRA’s financial manaqement svstem
This section considers the Financial Management system at the Senegalese
Agricultural Research Institute and analyzes the implications to its continued
development from the activities of the previous three years, and discusses its
future prospects. The analysis in section 3.1 Will be organized in terms of the
Financial Management Analysis from the original Project Paper and Will note the
actions undertaken, the changes in behavior that have resulted as well as the
recommendations
for future improvements. In section 3.2, the future prospects
for the Financial Management system at the Senegalese Agricultural Research
Institute Will be presented.
3.1 Implications
The Project Paper describes the “financial crisis” lying at the heart of ISRA’s
institutional problems (section 1.2 above). This section presents the seven
problems identified in the Project Paper analysis and Will note the actions
undertaken, the changes in behavior that have resulted as well as the
recommendations
for future improvements. These recommendations,
suggesting activities to be implemented as part of a viable financial
management system, indicate that the problems identified in the Project Paper
analysis of 1991 remain largely unresolved. Analysis is difficult as many of the
identified problems share causes, have multiple causes, and are in themselves
causes of other problems.
1.
The lack of analytical skills. Senior staff has been hard to retain at ISRA’s
salary levels.
As discussed in section 2.1 (above) the absence of a single experienced,
financial manager in charge of a coordinated financial management system was
the primary problem facing the Financial Advisor in July 1993. The financial
manager would be expected to perform the necessary analysis and/or train his
staff to do SO. Without this coordinating person, the different component parts
were able to get away with non-performance, each pointing blame at the other.
Too, the absence of a functioning cost accounting system (problem 3) and the
Final Report NRBAR Financial Advisor, Ma y, 1996
Page 17
poorly utilized computer system (problem 2) contributed to a system that did
not generate information for senior management to use in decision making
(problem 4). Relevant, timely data was not available for analysis.
The financial management report of the mid-term joint review in January 1995
recommended that ISRA’s new organizing law include the creation of a
Accounting/Finance office at ISRA where all the financial management
functions, including that of Management Controller (analysis of budget,
production of pertinent management reports), could be coordinated by a single
-
manager.
This would provide the ISRA Director General with one single contact
and source of financial information. The new Director General endorses this
arrangement.
For legal reasons, the Accounting/Finance office proposed in the draft law did
-
not incorporate the Management Controller function.
The new Director General has declared his intention to recruit qualified financial
-
management personnel and is of the opinion that the current salary scales at
ISRA are sufficiently attractive in today’s job market. He has to date recruited
two qualified Interna1 Auditors.
Recommendation
1.1: The ISRA Director General should take the decision to
recruit an experienced financial manager to coordinate the activities of the
financial management system (see proposed terms of reference in Annex Cl 7).
This decision would precede the approval of the new governing legislation.
Recommendation 1.2: The ISRA Director General should continue his efforts to
recruit qualified financial management personnel.
Recommendation 1.3: The ISRA Director General should continue discussions
with the appropriate government officiais to enable the Management Controller
function to be included in the ISRA Accounting/Finance office.
Recommendation 1.4: The ISRA Director General should modify the personnel
performance evaluation criteria of the accounting service to include the
production of quarterly accounting reports three weeks after the end of the
current quarter. This would entail establishing tria1 balances, and account
analysis and reconciliations three times during the year in addition to the final
year-end financial statements.
-
Recommendation 1.5: Foilowing on Recommendation 4, each ISRA accountant
should be provided appropriate, formal in-service training in the related
accounting procedures for the quarterly accounting report.
-
-
-
Final Report NRBAR Financial Advisor, Ma y, 1996
Page 18
2.
The computerized accounting system is powerful but not user-friendly
and few people cari use it. Many records are kept manually. The
equipment defeats the system it was intended to support.
Ernst & Young devoted resources during Phase I to the diagnosis of the
computerized accounting system. They argued that the software and hardware
were underutilized and incompletely customized. It was clear that the users had
not received appropriate training on the existing potentialities of the system.
Their conclusion was that ISRA should either recruit an experienced computer
systems manager for two years or contract out the management of the
computer system.
Ernst & Young had no specific work items addressed at strengthening the
performance of the computer system. They focused their effort on customizing
the new accounting software and developing the user manuals.
Given this lack of effort, the Financial Advisor tried several times since the end
of 1993 ta bring short-term consultants to strengthen the Management
Information Service’s utilization of the computer system. Despite the on-going
problems, ISRA management were not enthusiastic about the prospect of
bringing in external assistance, and the single terms of reference (Annex Cl 8)
that was approved in July 1994”, was never executed by ISRA.
ISRA was of the mind that, as they had worked with the COSYS package since
1987, they could easily manage the up-grade to COBYS without external
training or consulting services. This proved to be incorrect when in the fourth
quarter of 1995 the Management Information Service announced that they were
unable to complete the transfer of the historical data, i.e., 1994 closing balance
sheet account balances, and client/vendor subsidiary account details from the
COSYS to the COBYS system. They presented a plan to move all of 1995
accounting data (first nine to ten months) from COBYS onto a recustomized
COSYS running on the IBM AS/400, and to reactivate the “obsolete” IBM
System/36 equipment. They would then close the 1995 year on COSYS.
This would be the computerized accounting system for 1996, COSYS running
on the AS/400 at headquarters and on the recuperated System/36s at five of
the 16 units. The other 1 1 units would corne to a regional accounting tenter to
Ioad their 1996 accounting data.
The new ISRA Director General has authorized the development of a PC-
network-based decentralized financial management in each of the 17 units.
This means that the 1996 COSYS system is to be temporary and the eventual
use of the IBM mini equipment (AS/400, System/36) needs to be studied. The
ISRA Director General has asked the Management Information Service to
provide a proposa1 for the eventual use of the IBM AS/400.
2’Bordereau d’Envoi N o 3 6 5 7 , 1 5 juillet, 1994
Final Report NRBAR Financial Advisor, Ma y, 1996
P a g e 1 9
Recommendation 2.1: The ISRA Director General should assure that
appropriate external consulting services are provided to optimize the investment
in equipment, software, and training made by the development team for the PC-
network-based decentralized financial management.
Recommendation 2.2: The ISRA Director General should assure that
-
appropriate external consulting services are provided to optimize the
management of the general management information system, i.e., geographic
information, statistics, scientific documentation, wide-area and local networks.
-
Recommendation 2.3: Each ISRA accountant, financial management, and
administrative staff member should be provided appropriate, formal in-service
training in the PC-network-based decentralized financial management system.
3.
There is no system for indirect cost accounting. In the absence of
definitions and data, there is no credible way to estimate these costs and
consequently no way of billing for them or managing reserves to amortize
and replace facilities.
Ernst & Young proposed a cost accounting system and ISRA agreed the cost
centers and related coding system. This system was implemented in 1995.
However, as discussed in the previous point, the Management Information
Service was unable to solve the technical problem posed by the transfer of the
historical data to the new computerized accounting system, they recommended
the transfer of the 1995 accounting data back to the old computerized
accounting system. Unfortunately, the 1995 cost data could not be carried
-
back due to coding incompatibilities.
The proposed cost accounting system would use units of researcher time as the
-
basis for allocating indirect costs to direct research activities. Cost accounting
would need this information monthly. They proposed to gather this information
from data generated by the INFORM program. INFORM was not designed to
produce this information monthly.
After long discussions with research management in early 1995, it was
proposed that ISRA develop a time-keeping system whereby each researcher
would record his work hours on a regular basis and allocate his time to different
direct-cost and indirect-cost activities during a given month. This is similar to
systems used by professional services firms, i.e., research scientists,
consultants. The data generated from such a system would provide information
-
to payroll, cost accounting, and research management, including the INFORM
program. It is not evident that ISRA ever established this time-keeping system.
-
During this period, in early 1995, the Financial Advisor reviewed the accounting
for salaries proposed by Ernst & Young.
It was determined that the total salary
cost would be charged to Indirect Salary. And that based on the cost allocation
these Indirect Salary charges would be allocated to direct research activities.
This meant that what were actually direct costs, research time spent on
-
Final Report NRBAR Fhancial Advisor, Ma y, 1996
Page 20
research activities, would be incorporated into Indirect Costs and presented as
such to the donors for financing. After discussions with the General Secretary,
the Financial Advisor and the General Secretary wrote (Annex Cl 9) to the
NRBAR Deputy Director and the CID Chief of Party to alert them to the possible
problems this might pose in ISRA’s relations with the donors.
The cost accounting codes were used for budget accounting purposes as well.
The accountants were not regular in their use of the cost accounting codes for
this purpose.
This may be due to the fact that they knew the computer system
could not use the information, or the fact that they knew the information would
not be available until six months after the close of the fiscal year.
Recommendation 3.1: The ISRA Director General should assure that the
researcher time-keeping system is implemented. Or should assure that another
basis for cost allocations is established.
Recommendation 3.2: The ISRA Director General should assure that the
accounting software on the PC-network-based decentralized financial
management system is properly customized to establish the indirect cost rate at
ISRA, that direct researcher labor is charged to Direct Salaries.
Recommendation 3.3: Following Recommendation 1.1, the experienced
financial manager should assure that the accountants are regular in their use of
the cost accounting codes, and that the accounting software on the PC-
network-based decentralized financial management system is properly
customized to establish the indirect cost rate at ISRA.
Recommendation 3.4: Each ISRA accountant, financial management and
administrative staff member should be provided appropriate, formal in-service
training in the cost accounting procedures, inciuding accounting for direct costs
via time-keeping for researchers.
4.
The system does not generate information and tools for senior
management to use in decision making.
The absence of a single experienced, financial manager in charge of a
coordinated financial management system (problem l), together with the
absence of a functioning cost accounting system (problem 3) and the poorly
utilized computer system (problem 2) contributed to a system that did not
generate information for senior management to use in decision making.
Relevant, timely data was not available for analysis.
The incentives in the current system are such that the entire focus is on
generating annual financial statements according to the Senegalese accounting
system, i.e., consolidated statements using natural expense categories. These
statements are not available during the operating period, there are no quarterly
reports. Management waits six months after the end of the operating period to
have financiai information.
Final Report NRBAR Fïhancial Advisor, May, 1996
Page 21
The Financial Advisor provided a technical note on this subject (Annex CZO)
noting that ISRA management’s information needs are not satisfied by the
production of a financial report six months after the close of the operation
period. He noted that the developments in computerized information systems
are such that ISRA cari now reasonably expect that its financial information
needs cari be managed in a decentralized manner at the research unit level. He
recalled that the terms of reference developed in December, 1995 were
designed with such needs in mind.
What ISRA is looking for, and what held SO much promise in the Ernst & Young
proposal, is an integrated, computerized system which incorporates general,
cost, budget, and inventory accounting, together with treasury, grants, and
personnel management considerations.
Such a system would be designed to
provide interna1 control between the different modules. Then when the external
auditors review the ISRA accounting system they would provide validation for
all reconciled balances in related systems.
During June 1995 ISRA developed and agreed with Ernst & Young several key
management information outputs that they wanted from the system22, these
included the management of grants over a multi-year period, including foreign
exchange transactions; the production of financial reports by grant, including
tria1 balance; management over the production of grants billings (mémoires),
including reconciliation to control accounts, and production of bills from data
entered in general accounting; and the production of grant financial reports
using grant budget lines.
Prior to 1993 ISRA had set up a general accounting system in one COSYS
installation and a budget accounting system in a second. There was a) no
coordination of these two systems (problem 1, again), each was managed by a
different office; b) the two computerized systems were not integrated (problem
2); and c) there were no interna1 controls to establish that the budget system
was providing good information when compared to the general accounting
system.
When the external auditors render an opinion on the general accounting system,
this opinion becomes a key element of the interna1 control system. It is the
basis for accepting the data provided by the accounting system. This opinion,
this basis for validation of data, could be meaningful to the budget, or any other
financial management system, if the other system has reconciled its balances
with general accounting. (In persona1 terms, for example, think of a persona1
checking account.
The client has a check register to keep track of his account,
-
and the bank has a general accounting system. The bank’s accounts are
audited by external auditors, and the bank provides the client with a periodic
-
statement. The only way the client cari know if the balance in the check
register is correct is to reconcile that amount with the amount provided on the
2289/DG-ISRA/AI, 20 juin, 1995
Final Report NRBAR Financial Advisor, May, 1996
Page 22
periodic staternent. Otherwise, the client is only guessing, and is at risk every
time he writes a check.)
The ISRA Director General has authorized the development of a PC-network-
based decentralized financial management in each of the 17 units. As of this
writing the development team has been working for two months and is
expected to finish in mid-May. They Will have established a pilot site at
Bambey, and an implementation plan for the other ISRA units.
Recommendation 4.1: The ISRA Director General should assure that the PC-
network-based decentralized financial management system cari provide both the
general accounting financial statements required by Senegalese GAAP, and the
management information required for decision making, i.e., reports by unit, by
program, by grant/donor, etc...
Recommendation 4.2: The ISRA Director General should assure that
appropriate external consulting services are provided to optimize the investment
in equipment, software, and training made by the development team for the PC-
network-based decentralized financial management. (see Recommendation 2.1
above)
Recommendation 4.3: The ISRA Director General should assure that
appropriate external consulting services are provided to optimize the
management of the general management information system, i.e., geographic
information, statistics, scientific documentation, wide-area and local networks.
(see Recommendation 2.2 above)
Recommendation 4.4: Each ISRA financial management, research management,
and administrative staff member should be provided appropriate, formal in-
service training in the management information system procedures.
5.
Budgets are not respected in making expenditure decisions.
This problem is related to, and may be a result of, the lack of information from
the system (problem 4), and the absence of a single experienced, financial
manager in charge of a coordinated financial management system (problem 1).
There is no feed-back loop of performance data to compare to the budget.
The
budget for a given year was not available to the research managers at the
beginning of the year, nor were there any budget reports during the year. The
budget encumbrance system did not operate. The budget was a pro forma
document required by the Board of Directors, but its link to reality had been tut.
The ISRA Director General took a new approach to the budget for the 1996
fiscal year. There was an intense series of activities during the last quarter of
1995: 1) meetings with research management to review plans for 1996; 2)
new procedures were developed and agreed; 3) an investigation into the
existing grant amounts and validity was made, and 4) an effort to establish an
operating encumbrance system for 1996 was begun.
Final Report NRBAR Financial Advisor, Ma y, 1996
Page 23
The budget was completed on time and is judged to be sized to the actual
available resources, the budget has also been distributed to the research
managers.
The investigation into the existing grants continues and should be
-
completed during the first semester of 1996. However, the encumbrance
system did not get started during the first quarter of 1996, nor has the general
accounting system; ISRA still suffers from an inadequate information system for
-
budget control.
Designing an information system with appropriate encumbrance control and
-
periodic budget reports is now being addressed by the PC-network-based
decentralized financial management system development team.
-
Recommendation 5.1: The ISRA Director General should assure that the budget
system, i.e., preparation, reporting, and control, procedures are validated by the
research managers and well documented.
-
Recommendation 5.2: The ISRA Director General should assure that the PC-
network-based decentralized financial management system produces necessary
periodic budget information.
Recommendation 5.3: Each ISRA financial management, research management,
and administrative staff member should be provided appropriate, formai in-
service training in the budget system.
6.
Accountability for use of funds is very weak, both slow and imprecise.
Accountability for the use funds continues to be weak, slow and imprecise.
Periodic reports are not produced. This condition is related to 1, 2, 3, 4, and 5
above.
ISRA has been unable to establish their accounting system. During the Ernst &
Young contract period ISRA agreed to migrate accounting to a new software.
Technical problems arose after the departure of Ernst & Young and ISRA
decided to return to the previous software. These migrations engendered
delays.
The new ISRA Director General has authorized the development of a PC-
network-based decentralized financial management system in each of the 17
-
units. A development team is using Bambey as a pilot site for this system. The
expectation is that such a viable system Will remedy these problems.
-
Recommendation 6.1: (see Recommendation 1.1 through Recommendation 5.3
above)
7.
Existing research funds are sometimes ‘frozen’ and thus not available to
researchers.
Existing research funds continue to be ‘frozen’, sometimes, and thus not
-
Final Report NRBAR Financial Advisor, May, 1996
Page 24
available to researchers. This condition, like “Accountability” in 6, is also
related to 1 , 2, 3, 4, and 5 above.
As presented in 4 above, new weekly treasury reports are available informing
the ISRA Director General on system liquidity, enhancing the decision process.
These reports provide the impression that there is no liquidity problem,
however, the report does not describe which funds are reserved and which
unreserved (see Recommendation 4.1 above). The restrictions from the grant
documents preclude the use of some funds for general purposes. Continued
analysis is required before the liquidity question is resolved.
Again, as in 6 above, the expectation is that the establishment of a viable PC-
network-based decentralized financial management system in each of the 17
units Will remedy these problems.
Recommendation 7.1: (see Recommendation 1.1 through Recommendation 5.3
above)
3.2 Future prospects
The development of the ISRA financial management system is at a critical
juncture. ISRA has a new ISRA Director General, is in the middle of a
reorganization, is defining its role in the national agricultural research system,
and is developing new grant agreements with one of its principal international
financial partners.
There are three scenarios available for the ISRA financial management system.
Continuing with the statu quo ISRA’s financial system continues to be
inadequate and the international financial partners withdraw their support. This,
of course, is not acceptable for the survival of ISRA. ISRA currently has two
strategic options before it. In the first option, ISRA has plan and budget for the
development of a viable financial management system contained in the proposa1
from the formal request for proposals in December 1995. This proposal, from a
qualified commercial firm with a long experience in working closely with their
clients to develop financial management systems, would encompass the design,
procedures, installation, training, and start-up of the system in all the units in
eighteen weeks. The second option has ISRA working with its interna1
resources to develop a PC-network-based decentralized financial management
system mode1 at Bambey that Will be reviewed and may eventually be installed
at all the units.
Both of these strategic options are technically feasible. The risk, which was
evident in July 1993 when the Financial Advisor began work, remains the
absence of a single experienced, financial manager in charge of a coordinated
financial management system. If and when ISRA resolves this problem, the
issue of eventual success Will be largely won.
ISRA’s financial management problems are all related to ISRA’s inability to
Final Report NRBAR Financial Advisor, May, 1996
P a g e 2 5
provide timely management information to interna1 management and to external
financial partners. The ISRA General Director is urging ISRA to develop a new
“business culture” where old habits cari be questioned and new procedures and
-
concepts cari be developed. This need to rethink the existing culture is
applicable to the financial management service as well. Financial management
at ISRA is based on the tradition of the general accounting for public enterprises
where the production of the consolidated year-end financial statements is the
only measure of performance.
-
ISRA needs timely detailed information on its activities and its finances, and it
needs financial managers who are willing and able to respond to this need.
ISRA Will only be able to resolve this through appropriate personnel recruitment
-
actions23 (Annex A).
This appertains as well to the ISRA effort to establish a viable financial
management system. The current effort at Bambey to use in-house expertise
may be valiant, but the in-house staff do not have the essential expertise in
developing financial management systems, and it seems risky to be
experimenting with something when such expertise exists commercially and is
available.
-
This is especially the case when ISRA’s financial survival is SO intricately linked
to the success of the financial management system development effort. As of
-
this writing the ISRA 1996 budget has $600,000 which is dependent on
USAID’s approval of the ISRA plan to achieve certification. This was
acceptable in the last quarter of 1995 when it was expected the formal request
-
for proposais would result in ISRA’s contracting with a consultant firm to work
with them to develop and install a viable system during the first half of 1996.
The working hypothesis was that USAID would accept as viable a plan
developed by ISRA in conjunction with such a commercial firm and would
approve a release of funds during the second quarter. Now, with the Bambey
“experiment” under way, no reliable time or cost estimates, no proven track
record of success, it is problematic at best whether USAID Will endorse the
ultimate plan, currently expected by the end of April 1996; and it is not evident
if ISRA Will see any of these funds before the third quarter 1996. Already,
there are negative impacts on the 1996 research program in the research units.
Again, the existence of a viable financial management system Will likely be a
conditionality for the next World Bank project. If ISRA is unable to establish
such a viable system in 1996, the financial prospects for 1997 become bleak,
-
indeed.
4. Conclusion
-
This final report of the CID Financial Advisor on the USAID Natural Resources-
23Monthly Report ISRA / NRBAR, David W. Holmes, Financial Advisor, December, 1995
-
Final Report NRBAR Financial Advisor, Ma y,
1996
Page 26
Based Agricultural Research Project at the Senegalese Agricultural Research
Institute is organized into four sections.
Section 1 provides information that the reader needs to understand the project
and the context wherein the Financial Advisor was working. This material is
presented beginning with the background, objectives, and anticipated outputs to
the project in section 1.1; followed by a review of the Project Paper’s Financial
Management Analysis of the existing system in section 1.2; and finally, sections
1.3 - 1.4, a description of the strategies for the pre-implementation and the
implementation phases of the project.
Section 2 provides information about the process of the Financial Advisor’s
work. This material identifies the primary problem facing the Financial Advisor,
the strategic response in section 2.1, and then a selection of achievements
accomplished with the ISRA collaborating team in section 2.2 - 2.7. Incidental
problems and recommendations
are presented throughout.
Section 3 offers an analysis of the implications to the continued development of
the Financial Management system at the Senegalese Agricultural Research
Institute in section 3.1. The analysis Will be organized in terms of the Financial
Management Analysis from the original Project Paper and Will note the actions
undertaken, the changes in behavior that have resulted as well as the
recommendations
for future improvements. Finally, in section 3.2, the future
prospects for the Financial Management system at the Senegalese Agricultural
Research Institute Will be presented.
Section 4 presents the overall conclusion of the report.
The major implementation problem facing the Financial Advisor at the beginning
of his contract in July 1993 was the fact that the financial management system
was not viable and USAID had not, therefore, certified the ISRA financial
management system and monies were not available for the NRM program. The
pre-implementation activities had not been successfully completed, but were,
rather, on-going; they were to continue for thirty of the thirty-six months
contract period. However, of more fundamental importance, was the problem
that there was no single, effective, financial manager coordinating the financiaf
management system. This meant that the Financial Advisor could not
immediately undertake the planned activities of strengthening the operation of
the ISRA financial management system as this system had not been agreed nor
installed.
The Grant Agreement established that as an anticipated output during the life of
the project ISRA would assure that “financial management systems are in place
providing satisfactory accountability and control, and producing useful
information for senior management” (see section 1.1 above). The Project Paper
provided an analysis of the pre-existing ISRA financial management system and
identified seven problems (see section 1.2 above). ISRA had not designated a
single manager for financial management and had not developed a clear
Final Report NRBAR Financial Advisor, Ma y, 1996
Page 27
statement of what they expected from their financial management system, and
they were not, therefore, in a position to manage the Ernst & Young activities.
ISRA knew, in general terms, i.e, anticipated project output 2c, where they
were going, but they had not begun specifying the future system and how it
would operate at ISRA. The Financial Advisor worked with ISRA to respond to
this strategic need.
-
Working in collaboration with the ISRA financial management team, the
Financial Advisor agreed and developed a logical framework and a strategic plan
-
for the ISRA financial management system, establishing the criteria for
evaluating its accomplishment. The Advisor agreed and developed, with the
ISRA general management team and external consultants, the plan and budget
for the development, in the first four months of 1996, of ISRA’s viable,
financial management system. The Advisor also proposed the establishment of
multi-donor fund accounting, via the management accounting system, thus
permitting a disaggregation by donor of the statement on the sources and uses
of funds financing ISRA, as well as other relevant financial reports. In the
Grants Billing unit the Advisor implemented interna1 controls, reconciliations,
and report formats for the World Bank credit (PRA II), incorporated information
on encumbrances, and established the definitive multi-year statement on the
exploitation of the fund thus enabling ISRA management to close the fund prior
to insolvency. Finally, the Advisor designed and developed, with the ISRA
development team, a contract information system for the lOO+ funding
contracts.
Research institution management operates in an environment demanding
transparency in financial operations, heightened accountability, and increased
efficiency in the use of available resources.
Funding is becoming more limited
and budgets are constrained. Financial Management becomes more and more
important to institutions such as ISRA which have special operations and
reporting needs, and must evolve within this new environment to survive.
-
In this particular context, the installation and use of an efficient system of
Financial Management becomes an important means to attract and maintain the
trust of the stakeholders and funding sources. In fact, the National Government
-
and it’s partners - investors in agricultural research, cari be expected to consider
the existence of a viable Financial Management system as proof in itself of the
management capacity of an organization. The health of the Financial
Management system is considered an indicator of the institute’s capacity to
manage its research mission.
-
ISRA’s continued lack of a single, effective manager for Financial Management
means that much that needs to be done to improve the Financial Management
-
system at ISRA is not done - there are no criteria, no system specifications, no
measurement of performance; there is no progress. ISRA responds in an ad hoc
fashion from one crisis to another. In terms of the problems identified in the
-
Project Paper analysis of 1991, much remains to be done.
-
Final Report NRBAR Financial Advisor, Ma y? 1996
Page 28
Both (1) the ISRA Strategic Plan for Financial Management completed in May
1995 as a result of the 1995 mid-term joint review, and (II) the plan and budget
for the development of a viable Financial Management system completed in
January 1996 as a result of a formal bid process provide a vital basis for ISRA’s
future efforts in establishing a viable Financial Management system. Now, ISRA
must hire the single, effective financial manager to coordinate and assure that
the ISRA Financial Management system is viable and provides information and
tools for management to use in decision making (interna1 needs) and responds
to public requirements (external needs). ISRA’s single, effective financial
manager must take ownership of and up-date the ISRA Strategic Plan for
Financial Management; and must go forward with the plan and budget for the
development of a viable Financial Management system; provide in-service
training for the staff; and get on with the business of managing the complexities
engendered by the multiplicity of financial partners and the multitude of
research activities carried out over the entire territory of Senegal.
The arriva1 of the new ISRA Director General in July 1995 brought promises for
institutional improvements at ISRA. Already, ISRA has begun the process of
developing the Emergency Action Plan for getting out of the current crisis; the
development of the new Business Plan as the basis of a more entrepreneurial
culture and eventual strategy; the drafting of the next Strategic Plan; the
establishment, with relevant actors, of the National Agricultural Research
System; and the negotiations with the World Bank concerning the next Project.
In these documents focus has been given to various sectors, i.e., Personnel
Management, Computer Systems Management, and Research Station
Management, however, Financial Management is not yet clearly in focus. The
momentum generated after the mid-term joint review in 1995 and resulting in
the ISRA Strategic Plan for Financial Management, and the plan and budget for
the development of a viable Financial Management system seems to have
dissipated. It remains to be seen when and how ISRA Will hire the single,
effective financial manager, make use of the ISRA Strategic Plan for Financial
Management, and execute the plan and budget for the development of a viable
Financial Management system; and whether ISRA Will avail itself of the rare and
requisite outside Financial Management system development expertise to
efficiently develop ISRA’s viable Financial Management system.
Final Repart NRBAR Financial Advisor, May, 1996
P a g e 2 9
ANNEX A: MONTHLY REPORTS
Final Report NRBAR Financial Advisor, May, 1996
Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
July, 1 9 9 3
1 .
PRINCIPAL ACTIVITIES:
Met ISRA, NRBAR and USAID/Dakar staff participating in the project.
Completed USAID administrative process to register arrival.
Met Ernst & Young staff participating in the project.
Drafted 90-day work-plan and circulated to ISRA counterparts for review
and comments.
Began orientation to the project through:
meetings with ISRA counterparts, and
review of available E&Y documents.
-
Requested an E&Y listing of documents prepared during their work at ISRA.
Received 1 1.
Met Bill Roberts, author of the Monitoring and Evaluation Plan.
Met several times with the Controleur de Gestion and members of E&Y to
observe the on-going work in establishing the ISRA Fixed Asset inventory.
Visited the inventory teams at Hann, St. Louis and Bambey. Participated in
-
the discussions with the field workers and their estabiishment of work-plans
to complete their work.
-
Joined discussions with NRBAR and ISRA colleagues about the possibility
of a TDY consultant to work with the SG/UIG to assess, plan, and
implement the computer system at ISRA.
Joined discussions with NRBAR and ISRA colleagues about the possibility
of a TDY consultant to work with the NRBAR/ISRA team to strengthen team
cohesion and establish 5 - year work-plan.
Asked OSUICID to provide information on reorganization strategies (business
schooi case-studies) for organizations similar to ISRA; to provide information
on the IBM AS 400, including its use in a PC network, as ISRA Will be
buying one for financial management; and to provide information on the
METSYS family of accounting software that ISRA Will be using.
Identified an area of ISRA cash management that Will need further study and
revision before USAID cari certify the accounting system. Discussed with
ACP as well as USAIDIANR and FMO.
2.
ACCOMPLISHMENTS:
World Bank agreed to finance the purchase of the new computer and
-
accounting software recommended by E&Y.
3.
DIFFICULTIES:
The E&Y draft report on Phase I was issued in January 1993, but the final
version has not been issued. The E&Y contract is/was suspended and no
concrete steps have been taken to establish the new ISRA accounting
financial management system.
That is, E&Y discusses issues in the report, but as the final version is not
out, no discussions have begun on the redesign of the accounting financial
management system. Nor have decisions been taken during the intervening
months to prepare for the 1994 budget season, Sept - Dec 1993.
In fact it seems that E&Y were able to close Phase I without accomplishing
some important tasks from Phase 1, eg. Fixed Asset inventory, tracking tool
for donor conventions, resolution of Accounts Payable, et.al..
ISRA has only this month obtained the World Bank’s agreement to finance
the purchase of the new computer and accounting software recommended
by E&Y.
The current planning is that this material Will be ready in six
months.
This means that all of 1993 Will have to be accounted for using
the current systems.
4.
FUTURE PROGRAM:
Meet USAID/Dakar ANR Officer and Director.
Finalize 90-day work-plan per ISRA counterparts’ review and submit to ISRA
DG and USAIDIANR.
Follow-up with USAID/ANR on the other 19 known E&Y documents from
their work at ISRA.
Continue project document review.
Begin to identify the E&Y outputs and recommendations
from the document
review.
Continue discussions on the development of TDY consultant(s) SOW.
Work through the ISRA counterparts to establish with E&Y a work-plan of
tasks for ISRA to accomplish prior to the beginning of Phase II.
Work through the ISRA counterparts to review the E&Y draft financial action
plan to be executed by the CID financial advisor.
-
Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
August, 1993
-
1 .
PRINCIPAL ACTIVITIES:
-
Met USAID/Dakar ANR Officer (COTR/NRBAR).
Finalized the 90-day workplan per ISRA counterparts’ review and submitted
to USAID/ANR.
-
Received additional E&Y reports from USAID/ANR. Identified another two
titles, bringing the total E&Y reports to 32.
Finished first draft of the table of outputs and recommendations
from the
-
E&Y document review. Circulated same with USAID/ANR and FMO.
Continued discussion on the development of TDY consultant(s). Worked
w i t h P . A n a m o s a t o d r a f t proposa1 o u t l i n e o n t h e Human Resources
-
Development Program, sent to OSU for comments and incorporation into the
proposed SOW for the Short-term Training consultant - scheduled for Oct.
1993.
Discussed the possibility of a marketing consultant to help ISRA identify
potential commercial products and markets, and to help organize a
-
marketing!sales office.
Participated in a meeting held by the ISRA DG to brief the IDA mission on
-
the progress of the E&Y project.
C o n t i n u e d o r i e n t a t i o n t o t h e project t h r o u g h m e e t i n g s w i t h I S R A
counterparts.
2.
ACCOMPLISHMENTS:
E&Y issued final report on Phase 1.
3.
DIFFICULTIES:
-
ISRA delayed the review of the E&Y final report on Phase 1, including the
establishment of the ISRA plan leading up to Phase II and the financial action
plan to be executed by the CID financiai advisor until October.
4.
FUTURE PROGRAM:
Follow-up with USAID/ANR on the other 9 known E&Y documents from
their work at ISRA.
-
Observe the annual budget preparation process.
Continue discussions on the development of TDY consultant(s) SOW.
Continue orientation to project through meetings with ISRA counterparts and
review of available E&Y documents.
-
-
-
Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
September, 1993
1 .
PRINCIPAL ACTIVITIES:
Met USAID/Dakar Director.
Met Colin Lyle, IDA Financial Consultant.
Participated in three meetings held by IDA Financial Consultant with ISRA
staff. Discussed the 1993 audit, computer operations at SG/UIG, and the
calendar for closing the 1993 exercise.
Observed the annual planning and budget preparation process.
Met with representatives of USAID (ANR and FMO) to discuss accounting
certification process for ISRA. Determined that the ISRA accounting system
Will be certified as soon as Ernst & Young finish Phase II and hand in their
report stating that the system is installed.
Received remaining documents from Ernst & Young, up-dated the table of
outputs and recommendations.
Provided English version to CG for his
review and comments.
Asked for copies of the 1990 and 1991 ISRA audit reports.
Established contact with accounting staff in the ACP’s office and at the DG.
Began orientation to ISRA accounting system.
Participated in a weekly meeting with ISRA managers involved with the
financial management program of NRBAR (ACP, CG, SG). Decided to:
- meet with USAID to review the presentation of the vendor debt for
liquidation;
- hold a seminar for ISRA staff to present the Ernst & Young final
report for Phase 1, obtain staff response;
- obtain a copy of Annex 6 from the E&Y report on donor financing
(8’2 93) to use as a mode1 for collecting information on donor
agreements; and
- implement the recommendations from the E&Y report on donor
financing.
Submitted a draft SOW to ISRA managers involved with the financial
management program of NRBAR regarding a computer systems consultant
to corne before the end of the year and assist the SGIUIG to resolve some
of the problems identified by the E&Y report.
Continued discussions with colleagues regarding the short-term training plan.
The ISRA managers involved with the financial management program of
NRBAR expressed an interest in a report on current training offerings
(seminars, workshops, visits) for management.
2 .
ACCOMPLISHMENTS:
Moved into new office at the ISRA headquarters.
Attended first weekly meeting with the ISRA managers involved with the
financial management program of NRBAR.
3.
DIFFICULTIES:
The Ernst & Young report documents the current inability of the SG/UIG
computer and staff to consolidate the entire year’s accounting.
This
probiem prolongs the production of the financial reports.
The IDA funding for the temporary accounting staff finishes this month.
They have been useful in supplementing ISRA accounting staff who must
work with the E&Y team and keep up with the 1993 activities. Their loss
would prolong the time needed to perform the accounting work to close
1993.
ISRA has not yet engaged an audit firm for 1993.
-
There are only three weeks between now and the targeted date for the ISRA
seminar to discuss the Ernst & Young final report for Phase 1. This may not
be enough time to organize the event and obtain financing from NRBAR.
-
ISRA would like to involve their staff and develop a response before meeting
to finalize the Phase II workplan.
4.
FUTURE PROGRAM:
Participate in the ISRA seminar to discuss the Ernst & Young final report for
-
Phase 1.
Participate in the meeting to finalize the Phase II workplan for financial
management.
Participate in the meeting to discuss the ISRA vendor debt.
Begin planning for the development of the 1994, and 1994 - 1998 NRBAR
-
workplans.
Get copies of the 1990 and 1991 ISRA audit reports.
Get comments from the ISRA managers involved with the financial
management program of NRBAR concerning the proposed SOW for the
-
computer system TDY.
-
-
Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
October, 1993
1 .
PRINCIPAL ACTIVITIES:
Participated in a monthly Project Coordination Meeting. Among other topics
covered during this meeting:
- the DG affirmed ISRA’s agreement with the E&Y recommendations
concerning reorganization and centralization;
- ISRA expressed an interest in having two work-shops. One to
assemble ISRA’s concerned staff to review the E&Y report. The
second to sit down with E&Y and finalize the Phase II Action Plan;
and
- ISRA asked USAID for guidance on the most effective way to
liquidate the vendor debt under the PL 480 program.
Obtained copies of the 1990 and 1991 financial audits. A review of the
recommendations contained in these reports leads to the conclusion that
only recommended accounting adjustments have been implemented. Other
recommendations concerning interna1 controls and accounting operations
appear to have not been implemented.
Reviewed the draft SOW for a computer specialist to corne before the end
of the year and assist the SGiUIG to resolve some of the problems identified
by the E&Y report. ISRA colleagues do not think this would be a good use
of project funds, and that concerns (expressed in the 9/93 report) about the
SG’UIG capacity to perform during the 1993 closing are unwarranted.
Met with the CG and staff to review a portion of the table of E&Y outputs
and recommendations.
Met Mamadou Sow, E&Y auditor, who is working on the 1992 audit.
Obtained account extract of ISRA vendors for USAID project officer in
support of USAID’s efforts to establish a process for the liquidation of the
vendor debt.
Began the planning process for the 1994 project workplan. CID/NRBAR Will
present a scenario to ISRA for mid-November.
Reviewed three reports from ISNAR concerning their work on human
resource development at ISRA from 1988 - 1992.
2.
ACCOMPLISHMENTS:
The 1992 audit report from E&Y was finished and delivered to ISRA.
The temporary accounting staff has been asked to stay on.
ISRA began the process to recruit an audit firm for 1993.
ISRA has scheduled the interna1 work-shop for the review of the E&Y report
for November.
Meetings were held between ISRA, USAID, and the Ministry of Finance on
the subject of the liquidation of the vendor debt.
The centers were asked by the ACP to close their accounts at the end of
October. This Will provide a control before the final closing in December.
3.
DIFFICULTIES:
The centers had been asked to close their accounts in June. The response
was very weak. The request for an October closing may not be respected.
The centers have not been closing their accounts on a monthly basis, nor
-
providing accounting reports to the DG.
This non-respect of established
procedures puts into question the future effectiveness of any proposed
reporting system.
-
At the Project Coordination Meeting, ISRA raised the question again of
accounting for the 1993 fixed asset acquisitions, and the anticipated E&Y
recommended procedures. The inventory accountants at the centers have
only just finished with the 1992 inventory and now must account for all of
1993 in just two months with no apparent review of their methods from
E&Y.
ISRA affirms that they Will get the accounting done, but this lack of
performance from E&Y in the beginning leaves ISRA exposed to later
requirements to revise their work and related delays during the 1993 closing
period.
Participation at the weekly meetings with the ISRA managers involved with
the financial management reorganization under the NRBAR project begun in
September was not continued by ISRA. (The weekly ISRA management
-
meetings continue.) The discipline of a weekly meeting meant that even
with the busy schedules of the project participants there would be at least
one opportunity during the week to coordinate and monitor activities related
-
to ISRA’s financial management and the proposed reorganization under the
N R B A R project.
The lack of such regular meetings implies an ad hoc
communication system with imperfect information available to the project
-
participants.
4.
FUTURE PROGRAM:
Participate in the ISRA seminar to discuss the Ernst & Young final report for
Phase 1.
Participate in the meeting to finalize the Phase II workplan for financial
management reorganization.
Participate in the meeting to discuss the liquidation of the ISRA vendor debt.
-
Develop the 1994, and the 1994 - 1998 NRBAR workplans with ISRA
colleagues.
-
-
Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
November, 1993
1 .
PRINCIPAL ACTIVITIES:
Continued w o r k o n t h e l i q u i d a t i o n o f I S R A v e n d o r d e b t .
Provided
information to USAID, and attended a planning meeting. USAID Will provide
the Ministry of Finance with their criteria for the use of the PL 480 funds.
Participated in ISRA planning sessions for the meeting to finalize the Phase
II workplan for financial management reorganization. It was decided to hold
only one meeting and focus on finalizing the workplan.
Participated in the meeting to finalize the Phase II workpian for financial
management reorganization.
Attended a review meeting at USAID to discuss the proposed workplan for
Phase II.
Participated ISRA working group meetings to determine accounting codes
for Phase II.
Participated planning meetings in preparation to the development of the
1994, and the 1994 - 1998 NRBAR workplans with ISRA colleagues.
Developed list of agenda topics concerning financial management for review
by project management.
Reviewed with the CG the E&Y proposa1 for a review of the IDA advance
procedures.
R e v i e w e d r e p o r t s p r o v i d e d b y t h e U I G c o n c e r n i n g t h e l o n g - t e r m
development plans for the computer system.
Invited to a meeting with the IDA missionary to respond to questions about
the USAID suspension of the E&Y contract.
Learned that ISRA has issued a contract to study the commercialization of
therr products.
Met Bill Fiebig, USAID’W DESFIL, and discussed the development of the
NRBAR M&E plan.
Obtained a copy of the 1992 audit report.
2.
ACCOMPLISHMENTS:
ISRA hosted the meeting to finalize the Phase II workplan. The meeting was
well attended and the workplan was revised by ISRA according to the
concerns expressed by the participants.
The 1992 accounts were closed and the UIG archived the 1992 files,
clearing the System 36 hard disk to prepare for processing the 1993
accounting cycle.
1993 beginning balances were loaded onto the
computers at the centers.
The contract for the study of the IDA advance procedures was awarded and
work began.
3.
DIFFICULTIES:
The 1993 auditors have not yet been engaged.
-
4.
FUTURE PROGRAM:
Participate in working group meetings for Phase II of the E&Y reorganization.
Participate in the planning and monitoring of the 1993 closing exercise.
Continue to work as directed on the liquidation of ISRA vendor debt.
Participate in the team building workshop with ISRA to discuss the project
log-frame and establish constraints and resources available to project
i m p l e m e n t a t i o n .
Develop the 1994, and the 1994 - 1998 NRBAR workplans with ISRA
colleagues.
-
-
-
Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
December 1993
1.
PRINCIPAL ACTIVITIES:
Participated in working group meetings for implementation of the Phase II
Action Plan of the financial reorganization.
Participated in the planning and monitoring of the 1993 closing exercise.
Continued to work as directed on the liquidation of ISRA vendor debt.
Participated in meetings to review progress of the consultant team studying
the IDA advance account.
Provided informa1 training in the use of computer software to ISRA staff.
Received information on the TOR for the market feasibility study (seeds,
vaccines) undertaken for ISRA.
2.
ACCOMPLISHMENTS:
Phase II Action Plan for the financial reorganization was sent to USAID for
review and approval.
The new AS/400 was delivered to ISRA.
The assignment of ISRA counterparts was completed.
3.
DIFFICULTIES:
Sonate1 and Senelec took steps to stop services to the central offices.
The team building workshop with ISRA to discuss the project log-frame and
establish constraints and resources available to project implementation was
delayed.
Progress on workplan development was delayed.
4.
FUTURE PROGRAM:
Participate in working group meetings for Phase II of the E&Y reorganization.
Participate in the monitoring of the 1993 closing exercise.
Continue to work as directed on the liquidation of ISRA vendor debt.
Participate in the team building workshop with ISRA to discuss the project
log-frame and establish constraints a n d resources a v a i l a b l e t o project
implementation.
Develop the 1994, and the 1994 - 1998 NRBAR workplans with ISRA
colleagues.
Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
January, 1994
-
1 .
PRINCIPAL ACTIVITIES:
Participated in the monitoring of the 1993 closing exercise. This involved
three trips to regional ISRA centers. Unable to visit Djibelor.
Participated in the projet coordination meeting. Scheduled the NRBAR team
building workshop to discuss the project log-frame and establish constraints
and resources available to project implementation.
Scheduled the
preparation of the 1994 workplan.
-
Received copy of Pronovost (12/89) Financial Analysis of ISRA.
Participated in M&E meeting with Roberts (TDY) to review comments for
proposed M&E plan, Per initiative of Ba (CG) Roberts Will develop training
module for the development of a logical-framework from a review of a
project’s enabling documents.
Participated in audit management meeting with Gueye (CG) to identify
-
discussion topics for an IDA funded seminar (2/94) on the subject of
managing financial audits.
Discussed with Sy BO (SG/UIG) recent meeting of Information System
Committee. They are developing a Scope of Work for an IS consultant.
Current areas of focus include development of the ISRA computer network,
and the integration of computers in ISRA research activities for the next 5-
year plan.
Provided Sy BO with a copy of the recent approved GIS consultant proposa1
and reviewed with him the current approval process.
Participated in treasury management meeting at ISRA to discuss proposals
-
for reorganization of the treasury management function.
2 .
ACCOMPLISHMENTS:
-
USAID has decided to lift the E&Y contract suspension.
IDA has initiated a training needs assessment for their projects, this includes
all of ISRA.
ISRA reached an interim arrangement with Senelec to restore power.
3.
DIFFICULTIES:
The USAID travel restriction to the southern region of Senegal continued.
-
The E&Y contract was inactive.
The member countries in the cfa franc zone agreed to devalue their
currency. The 1994 budget Will have to be reviewed. Vendors may seek
-
to renegotiate or cancel some current procurement contracts.
The Ministry of Finance has not yet initiated the PL480 project for the
liquidation of the ISRA vendor debt.
Sonate1 continued to limit ISRA’s use of their phones.
The delivery to ISRA of the headquarters building at Bel Air has been
-
delayed at least two months.
The Safco market study final report has been delayed.
4.
FUTURE PROGRAM:
Participate in the NRBAR team building workshop with ISRA to discuss the
project log-frame and establish constraints and resources available to project
implementation.
Develop the 1994, and the 1994 - 1998 NRBAR workplans with ISRA
colleagues.
Participate in IDA sponsored seminar on managing financial audits.
Participate in working group meetings for Phase II of the E&Y reorganization.
Participate in the monitoring of the 1993 closing exercise.
-
Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
February, 1994
-
1 .
PRINCIPAL ACTIVITIES:
-
Participated in the NRBAR team building workshop with ISRA to discuss the
project log-frame and establish constraints and resources available to project
implementation for 1994.
Developed the first draft of the 1994 NRBAR workplan with SG.
Participated in IDA sponsored seminar on managing financial audits.
Participated in meeting with ACP and C. Lyle, IDA to review progress on
-
1993 audit.
Began to work with the unit responsible for tracking the IDA credit (Cellule
de Memoire). Discussed information needs, developed transaction report
formats, and developed monthly control procedures. Began on-the-job
training for the unit supervisor in their utilisation.
Visited AFRICARE to review the financial management system they have
-
developed.
Installed NRBAR computer for SG.
Participated in meeting at USAID to discuss modalities for liquidating ISRA’s
vendor debt.
Met M. Hannibal, IDA consultant on station management. His workplan Will
support training for station managers (linkage with Cusack).
Provided SG with OSU list of training providers who have been asked to
submit program prospectuses.
2.
ACCOMPLISHMENTS:
US Embassy lifted travel restriction for the southern part of Senegal.
3.
DIFFI CULTIES:
The E&Y contract was inactive.
The Ministry of Finance has not yet initiated the PL480 project for the
liquidation of the ISRA vendor debt.
The due date for presenting the financial statements for 12/31/93 was not
respected, this delays the schedule for the 1993 audit.
-
Sonate1 continued to limit ISRA’s use of their phones.
The log-frame workshop was constratined by time and resources and was
not able to accomplish all that had been planned. The strategic planning
-
activity,
integrating the different project programs and outlining the
workplan for the period 1994 - 1998 has been delayed.
4.
FUTURE PROGRAM:
Finalize the 1994 workplan with SG.
Participate in working group meetings for Phase II of the E&Y reorganization.
Participate in working group meetings for developing the PL 480 project to
-
liquidate ISRA’s vendor debt.
Continue to work with the unit responsible for tracking the IDA credit
(Cellule de Memoire).
Participate in the USAID/ISRA annual joint review.
Participate in the CID interna1 evaluation.
Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
March, 1 9 9 4
1 .
PRINCIPAL ACTIVITIES:
Finalized the 1994 draft workplan with SG.
Continued to work with the unit responsible for tracking the IDA credit
(Cellule des Memoires).
-
Participated in meetings to review consultant’s report on the IDA Advance
Account.
Participated in a meeting with the SG and the administrative managers from
-
the stations to discuss the impact of the recent devaluation on the current
procurement plan.
Participated in a meeting at USAID to prepare for negotiations with E&Y for
-
Phase II.
Monitored progress of ISRA closing exercise for 1993.
C o n t i n u e d d i s c u s s i o n s w i t h S G a n d SG/UIG o n t h e S O W f o r a n I S
-
consultant. Developed a draft SOW for discussion.
Administered training needs assessment tool focused on PC software
-
applications to ISRA staff working with SG, ACP, and CG. NRBAR expects
to provide initial training as part of the computer installation.
Participated in the USAID/ISRA annual joint review.
-
Participated in the CID interna1 evaluation.
2.
ACCOMPLISHMENTS:
ISRA and SONATEL came to an arrangement to restore telephone service.
SG/UIG provided initial training to CID/NRBAR staff in the use of e-mail.
Two centers have turned in their tria1 balances for 1993.
The ACP
continues to request confirmation of account balances from ISRA vendors.
SG Will participate in a short term workshop in Dakar on managing
consultants.
SG, CG and his assistant Will participate in a short term workshop in Banjul
on monitoring and evaluating agricultural projects.
ACP, the supervisor of the unit responsible for tracking the IDA credit, and
the chief accountant at the DG Will attend a short workshop in Abidjan on
IDA disbursement procedures.
-
SG Will participate in a short term training course in the US on managing
research stations.
-
3.
DIFFICULTIES:
The E&Y contract was inactive.
-
The Ministry of Finance has not yet initiated the PL480 project for the
liquidation of the ISRA vendor debt.
4.
FUTURE PROGRAM:
Participate in working group meetings for Phase II of the E&Y reorganization.
Participate in working group meetings for developing the PL 480 project to
liquidate ISRA’s vendor debt.
Continue to work with the unit responsible for tracking the IDA credit
(Cellule des Memoires).
C o n t i n u e w o r k w i t h S G a n d SG/UIG t o complete t h e S O W f o r a n fS
consultancy.
Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
April, 1994
1 .
PRINCIPAL ACTIVITIES:
-
Continued to work with the unit responsible for tracking the IDA credit
(Cellule des Memoires).
Continued work with SG and SG/UIG to complete the first SOW for an IS
-
consultancy.
Began discussions with SG on the SOW for the evaluation of the E&Y
contract.
-
Sent inquiry to Pioneer Hi-Bred in Iowa to request an invitation for a site visit
for the SG while he is in the States during July.
Discussed training with ACP. He has identified a short-course beginning in
-
June.
Participated in a working group meeting at the DG to review dates for Phase
-
II of the E&Y reorganization.
Finalized the Financial Management section of the 1994 NRBAR workplan.
2.
ACCOMPLISHMENTS:
The IDA Aide-Memoire of 2/94 indicated support for training for the staff of
-
the information systems office (UIG) including the replacement of staff who
leave for training.
The 1993 tria1 balances are in from all the centers. E&Y has begun their
scheduled 1993 audit work. Estimated time for completion is six weeks.
USAID approved the 1994 NRBAR workplan.
The SAFCO market report was delivered.
A three month pilot test was begun on the SYSPAI payroll accounting
module.
-
3.
DIFFICULT IES:
The E&Y contract was inactive.
-
The Ministry of Finance has not yet initiated the PL480 project for the
liquidation of the ISRA vendor debt.
SG and CG Will not participate in a short term workshop in Banjul on
monitoring and evaluating agricultural projects. Two other administrative
managers Will be sent.
ISRA has not yet collected all the donor agreement documents in preparation
-
for establishing a data-base application to track donor financings.
4.
FUTURE PROGRAM:
Participate in working group meetings for Phase II of the E&Y reorganization.
Participate in working group meetings for developing the PL 480 project to
liquidate ISRA’s vendor debt.
Continue to work with the unit responsible for tracking the IDA credit
(Cellule des Memoires).
Continue work with SG and SGAJIG to complete the first SOW for an IS
consultancy.
-
Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
May, 1 9 9 4
1 .
PRINCIPAL ACTIVITIES:
-
Initiated meeting with USAID to learn of current status on Phase II of the
E&Y reorganization.
Continued to work with the unit responsible for tracking the IDA credit
(Cellule des Memoires).
Continued work with SG and SG/UIG. Completed the first SOW for an IS
consultancy.
-
Participated in meetings to discuss the findings in the SAFCO market report.
Participated in meetings to discuss ISRA’s strategy towards assuring project
objectives are congruent with ISRA’s overall mission objectives (ownership).
Participants discussed the use of logical-frameworks and Monitoring &
Evaluation Plans as management tools in support of eventual strategy plan.
2.
ACCOMPLISHMENTS:
Progress continues on the 1993 audit. Estimated time for completion is two
weeks.
3.
DIFFICULTIES:
The Ministry of Finance did not approve the PL 480 proposa1 for the
liquidation of ISRA’s vendor debt.
Pioneer Hi-Bred in Iowa is not able to extend an invitation to the SG at this
time.
The E&Y contract was inactive.
4.
FUTURE PROGRAM:
Continue to work with the unit responsible for tracking the IDA credit
(Cellule des Memoires).
Follow-up on approvals for proposed SOW for IS consultancy.
-
-
-
-
Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
June, 1994
1 .
PRINCIPAL ACTIVITIES:
Continued to work with the unit responsibie for tracking the IDA credit
(Cellule des Memoires). Completed bank reconciliations for the Advance
Account (Caisse d’Avance) and the Special Account (Compte Speciale) from
the beginning through May 94.
Followed-up on approvals for proposed SOW for IS consultancy. Awaiting
the decision of the project director.
Attended a meeting at USAID to discuss the technical proposa1 for Phase II
submitted by Ernst & Young.
Discussed training needs with the equipment maintenance technician in the
Information Systems office (UIG).
Discussed with ISRA counterpart the Life of Project (LOP) plan. Produced
first draft for review by NRBAR team.
2.
ACCOMPLISHMENTS:
The management of the Special Account was passed to ISRA. ISRA Will
now authorize all disbursements from this account. This is expected to
reduce the time needed to finance IDA activities.
The auditors were able to complete their work for FY 1993.
Visited the new ISRA headquarters at Bel Aire.
3.
DIFFI CULTIES:
The E&Y contract was inactive.
4.
FUTURE PROGRAM:
Annual vacation.
Move to new headquarters.
Possible commencement of E&Y Phase II.
-
Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
July, 1 9 9 4
-
1 .
PRINCIPAL ACTIVITIES:
Annual vacation.
Moved to new headquarters.
-
2.
ACCOMPLISHMENTS:
ISRA created and fiiled the position of Interna/ Auditor.
-
ISRA approved the SOW for the IS consultancy.
3.
DIFFICULTIES:
The E&Y contract was inactive.
ISRA must recruit for and fill the position of General Secretary.
4.
FUTURE PROGRAM:
Possible commencement of E&Y Phase II.
Obtain USAID approval for IS consultancy.
Collect CV’s from interested consultants for IS consultancy.
Continue to work with the unit responsible for tracking the IDA credit
(Cellule des Memoires).
-
-
-
-
-
-
-
Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
August, 1994
1.
PRINCIPAL ACTIVITIES:
Requested USAID approval for IS consultancy.
Began process to identify appropriate candidate for IS consultancy.
Attended a meeting with ISRA management and USAID to review status of
contract negotiations with Ernst & Young for the beginning of E&Y Phase
II.
Held discussions with the Interna1 Auditor on the TOR for the evaluation of
the Ernst & Young contract for the reorganization of the ISRA financial
management system.
Worked with DS to plan NRBAR logistic support for annual research planning
exercise.
Arranged NRBAR logistic support for three consultants working with the
Outreach Advisor.
Continued to work with the unit responsible for tracking the IDA credit
(Cellule des Memoires).
2.
ACCOMPLISHMENTS:
USAID executed the contract for the beginning of E&Y Phase II.
NRBAR purchased and ISRA installed two token ring cards permitting
connection with AS/400 from desk-top PCs for Financial Advisor and ISRA
counterpart.
ISRA held two-week training seminar on the INFORM system. This system
Will provide critical input to the future cost accounting system.
ISRA began process to recruit the external auditors for 1994 - 1996.
3.
DIFFICULTIES:
Ernst & Young did not sign the contract for the beginning of E&Y Phase II.
The E&Y contract was inactive.
4.
FUTURE PROGRAM:
Possible commencement of E&Y Phase II.
Continue to work with the unit responsible for tracking the IDA credit
(Cellule des Memoires).
Continue discussions with the Interna1 Auditor on the TOR for the evaluation
of the Ernst & Young contract for the reorganization of the ISRA financial
management system.
Obtain USAID approval for IS consultancy.
Collect CV’s from interested consultants for IS consultancy.
Annual planning season begins.
Develop TOR for training consultancy to finalize training plan.
-
Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
September 1994
-
PRINCIPAL ACTIVITIES:
Attended meetings related to the commencement of E&Y Phase II.
Continued to work with the unit responsible for tracking the IDA credit
(Cellule des Memoires).
C o n t i n u e d d i s c u s s i o n s w i t h t h e Interna1 Auditor o n t h e T O R f o r t h e
evaluation of the Ernst & Young contract for the reorganization of the ISRA
financial management system.
-
Obtained USAID approval for IS consultancy.
Continued to request expressions of interest from experts capable of
executing the IS consultancy.
-
Continued discussions with the General Secretary to develop TOR for
training consultancy to
f i n a l i z e t r a i n i n g p l a n f o r a c c o u n t i n g a n d
administrative staff.
-
Elicited an invitation to ISRA/UNIVAL from CRDI to attend a work-shop on
the agricultural research needs of small and medium enterprises in the
region.
ACCOMPLISHMENTS:
-
The E&Y Phase II began.
-
DIFFICULTIES:
The first round of publicity for the IS consultancy has not elicited a pool of
suitable candidates.
FUTURE PROGRAM:
-
Continue to work with the unit responsible for tracking the IDA credit
(Cellule des Memoires).
Continue discussions with the Interna1 Auditor on the TOR for the evaluation
of the Ernst & Young contract for the reorganization of the ISRA financial
management system.
-
Collect CV’s from interested consultants for IS consultancy.
Begin discussions with ISRA counterparts and CID/NRBAR team to develop
the 1995 workplan.
-
Continue discussions with the General Secretary on the TOR for training
consultancy to finalize training plan for the accounting and administrative
staff.
-
Attend working meetings with ISRA for the E&Y Phase II.
-
Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
October, 1994
1 .
PRINCIPAL ACTIVITIES:
Continued to work with the unit responsible for tracking the IDA credit
(Cellule des Memoires).
Information available on orders from June 1994.
Developed report process to present this information by budget line.
Held meeting with ISRA counterparts to discuss selection of accounting
software, presented information questioning decision.
ISRA remains
committed to the procurement decision for the accounting software.
Met with UIG and E&Y consultant to discuss the adaptation of the COBYS
package to track encumbrances. Thought to be technically possible without
using the Senegalese chart of accounts by creating encumbrance accounts
within the COBYS data base. UIG could also exploit the security controls
inherent in the AS/400 and develop an in-put screen uniquely for the
encumbrance control. E&Y consultant to discuss with E&Y team.
Continued discussions with the Interna1 Auditor on the TOR for the
evaluation of the Ernst & Young contract for the reorganization of the ISRA
financial management system.
Collected CV’s from interested consultants for IS consultancy.
Began discussions with ISRA counterparts and CID/NRBAR team to develop
the 1995 workplan. Identify the continued development of ISRA’s financial
management system and the introduction of fund acocunting concepts as
two areas of activity for 1995.
Continued discussions with the General Secretary on the TOR for training
consultancy to finalize training plan for the accounting and administrative
staff.
Attended working meetings with ISRA for the E&Y Phase II.
2 .
ACCOMPLISHMENTS:
ISRA continued work to recruit external auditor. Presented short-list to
IDA/Dakar.
ISRA presented its reorganized administrative and accounting managment
structure.
The DG approved the CG’s request for training (one week) in financial
management at ISNAR in November.
3 .
DIFFICULTIES:
I S R A a n d E&Y s t i l l h a v e n o t r e s o l v e d w h a t i t means t o c o n t r o l
encumbrances in the new accounting system. ISRA is at something of a
disadvantage in this as the E&Y proposed interna1 control procedures have
not yet been presented nor discussed. There may be other issues that need
to be resolved once ISRA has the time to evaluate the proposed interna1
control procudures, but with two months remaining there is a question of
how much time ISRA Will have to review and modify those proposed
procedures.
E&Y has not yet provided their calendar of activities under the Phase II.
-
4.
FUTURE PROGRAM:
Continue to work with the unit responsible for tracking the IDA credit
-
(Cellule des Memoires).
Continue discussions with the Interna1 Auditor on the TOR for the evaluation
of the Ernst & Young contract for the reorganization of the ISRA financial
-
management system.
Collect CV’s from interested consultants for IS consultancy. Evaluate CVs
with ISRA committee.
Draft 1995 workplan with ISRA counterparts and CID/NRBAR team.
Continue discussions with the General Secretary on the TOR for training
consultancy to finalize training plan for the accounting and administrative
staff.
Attend working meetings with ISRA for the E&Y Phase II.
-
-
-
Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
November, 1994
1 .
PRINCIPAL ACTIVITIES:
Continued to work with the unit responsible for tracking the IDA credit
(Cellule des Memoires).
Continued discussions with the Interna1 Auditor on the TOR for the
evaluation of the Ernst & Young contract for the reorganization of the ISRA
financial management system.
Collected CV’s from interested consultants for IS consultancy. Scheduled
evaluation of CVs with ISRA committee for December, 1994.
Drafted 1995 workplan with ISRA counterparts and CID/NRBAR team.
Continued discussions with the General Secretary on the TOR for training
consultancy to finalize training plan for the accounting and administrative
staff.
Attended working meetings with ISRA for the E&Y Phase II.
Attended meeting at USAID in preparation for the ISRA donor’s conference.
USAID identified funds in PL 480 as available for the liquidation of ISRA’s
vendor debt.
Also discussed USAID criteria for financial certification of ISRA’s financial
management system. This Will take the form of a short USAID study at the
end of the E&Y contract.
Met several times with H. Muhtar, NRBAR station management consultant,
to discuss financial management reorganization and 1995 workplan.
Attended meeting with IDA mission and ISRA financial management staff to
revise TOR for the mid-term evaluation. ISRA added language to proposed
TOR to evaluate the “integrated financial mangement system” as proposed
and delivered under the E&Y financial reorganziation contract.
Received documents on the accounting system at the CGIAR system of
research stations.
Received French language documents explaining fund accounting principles
and practice in North America.
2.
ACCOMPLISHMENTS:
SG attended financial management workshop at ISNAR.
E&Y provided ISRA with their calendar of activities under the Phase II.
E&Y reports progress in loading budget and installing accounting software.
Work has begun on drafting the administrative procedures manual.
3.
DIFFICULTIES:
ISRA and USAID indicated their belief that E&Y has not clearly expressed
their vision for the “fully integrated management information system” based
on the PRESYS group of accounting software packages. This may arise
from the divergence in understanding where the budget control function,
i.e., clear picture of level of budget, income, encumbrances, disbursements
and unliquidated expenditures, lies. ISRA and USAID understood the E&Y
Phase I report to say that budget control, including encumbrances, would be
integrated into the PRESYS software. However, E&Y say that was never
_
intended and that the PRESYS software cari only support a budget/variance
control based on actual expenditures.
Work has not yet begun on drafting the accounting and computer operations
_
manuals.
4.
FUTURE PROGRAM:
-
Continue to work with the unit responsible for tracking the IDA credit
(Cellule des Memoires).
-
Continue discussions with the Interna1 Auditor on the TOR for the evaluation
of the Ernst & Young contract for the reorganization of the ISRA financial
management system.
Evaluate CVs with ISRA committee for the IS consultancy.
Review draft 1995 workplan with ISRA counterparts and CID/NRBAR team.
Work with the General Secretary on the TOR for financial systems
-
consultancy.
Continue discussions with the General Secretary on the TOR for training
consultancy to finalize training plan for the accounting and administrative
-
staff.
Attend working meetings with ISRA for the E&Y Phase II.
-
-
-
-
-
-
-
-
Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
December, 1994
1 .
PRINCIPAL ACTIVITIES:
Continued to work with the unît responsible for tracking the IDA credit
(Cellule des Memoires).
Evaluated CVs with ISRA committee for the IS consultancy. Decided to
delay consultancy until after completion of E&Y contract. Decided to revise
TOR in view of work provided by E&Y contract.
Continued work on the draft 1995 workplan with the General Secretary.
Incorporated strategic elements, and complementary actions to the E&Y
contract.
Worked with the General Secretary and the NRBAR Chief of Party on the
TOR for financial systems consultancy in preparation for the IDA/USAID mid-
term review.
Proposed with the General Secretary a facilitated meeting to develop the
logical framework for the financial management function at ISRA. Held
preparatory meetings, identified participants.
Continued discussions with the General Secretary on the TOR for training
consultancy to finalize training plan for the accounting and administrative
staff.
Attended meeting on USAID’s re-engineering efforts.
Attended ISRA meetings to prepare for the IDA mid-term review.
Attended working meetings with ISRA for the E&Y Phase II.
2.
ACCOM
SHM ENTS:
Members of the Interna1 Audit service attended a professional conference in
Dakar on interna1 audit.
The external audit commenced at ISRA.
ISRA and E&Y held an information seminar to introduce the new accounting
system. They have scheduled a process for validating the new system.
E&Y a g r e e d t o i n c o r p o r a t e I S R A i d e a s f o r t h e d e v e l o p m e n t o f a n
encumbrance module in the accounting software.
3.
DIFFICULTIES:
Due to time constraints, ISRA was unable to let a new three-year contract
for the external audit firm for 1994. The current contract was continued for
another year. The process of calling for bids on a new three-year contract
Will continue in 1995.
E&Y fell behind on their Phase II implementation schedule. USAID and E&Y
had meetings to discuss what recovery actions cari be taken.
I S R A a n d E&Y w e r e u n a b l e t o provide any t r a i n i n g b e f o r e t h e
commencement of the new accounting system.
ISRA and E&Y were unable to compete the operational testing of the new
accounting system software before the commencement of the new
-
accounting system.
ISRA and E&Y were unable to validate the new accounting system before
its commencement.
4.
FUTURE PROGRAM:
ISRA and E&Y Will continue process to validate the new accounting system,
related procedures, and computer software.
Hold facilitated meeting to develop the logical framework for the financial
_
management function.
Develop a strategy paper for ISRA.
Participate in the IDA/USAID mid-term review.
Incorporate findings and recommendations
from IDA/USAID mid-term review
-
into 1995 planning process for finalizing 1995 NRBAR workplan.
-
-
-
-
Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
January, 1995
1 .
PRINCIPAL ACTIVITIES:
Held facilitated meeting to develop the logical framework for the financial
management function.
Develop a strategy paper for ISRA financial
management.
Participated in the IDA/USAID mid-term review.
Reviewed consultant report on ISRA training policy. Provided additional
information about work with ISRA counterpart on developing a training
program for administrative and financial personnel.
2.
ACCOMPLISHMENTS:
ISRA/DG approved the use of external resources to develop the logical
framework for the ISRA financial management function.
ISRA/DG approved the ISNAR Financial Management expert’s participation
in the IDA/USAID mid-term review.
3.
DIFFICULTIES:
The participants in the December 1994 information seminar launching the
new accounting system were not trained in the operation of the system and
have not been able to properly exploit the available materials nor function as
planned.
There is not general agreement as to whether the recommandations from the
mid-term review are accepted and are to be implemented. The findings and
recommendations were not presented to E&Y at the management meeting
on the last day of the month.
4.
FUTURE PROGRAM:
Incorporate findings and recommendations
from IDA/USAID mid-term review
into 1995 planning process for finalizing 1995 NRBAR workplan.
Distribute the mid-term report to interested parties.
-
Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
February, 1995
1 .
PRINCIPAL ACTIVITIES:
Incorporated findings and recommendations from IDA/USAID mid-term
review into 1995 planning process for finalizing 1995 NRBAR workplan.
Distributed the mid-term report to interested parties.
P a r t i c i p a t e d i n m e e t i n g s
at ISRA to discuss the findings and
recommendations from the IDA/USAID mid-term report.
Participated in working meetings with ISRA and Ernst & Young related to the
-
Phase II implementation.
Worked with the financial management planning committee to develop the
I S R A a c t i o n p l a n f o r i m p l e m e n t i n g t h e r e c o m m e n d a t i o n s f r o m t h e
IDA/USAID mid-term review report.
Drafted memo to project management recommending: a) the development
of procedures for the allocation of direct research labor to the related
research activities and b) the development of an indirect cost rate from only
indirect costs. One solution may be to develop a time-keeping subsystem
to collect and analyze researcher time on a monthly basis which would
provide basis for charging direct labor to research activities and allocating
the indirect cost pool to research activities.
Worked with ISRA to develop the end of 1994 budget report for the IDA
credit. The report required the introduction of foreign exchange terms in
order to determine the available local currency for 1995.
2.
ACCOMPLISHMENTS:
T h e I D A
“aide mémoire”
f r o m t h e m i d - t e r m r e v i e w accepted t h e
recommendations from the IDA/USAID mid-term report and recommended
their implementation by ISRA and the Government of Senegal.
ISNAR is adapting the logical framework and strategy paper developed
January 1995 (Ebauches de la Stratégie et du Cadre Logique pour la
Fonction Financière de I’ISRA) for the preparation of a training module on
Financial Management of agricultural research organizations. ISNAR is also
considering incorporating this paper as a chapter in ISNAR’s Sourcebook on
Financinq Aqrucultural Research which Will have worldwide circulation.
USAID indicated to Ernst & Young their acceptance of the proposed
modification to the COBYS package for general accounting to permit
encumbrance accounting.
Ernst & Young foresees no contingency which
-
would render impossible the expression by an auditor of an unreserved
opinion on the ISRA financial statements.
-
The ACP went to Morocco for 2-weeks training in financial management.
3.
DIFFICULTIES:
The participants in the December 1994 information seminar launching the
new accounting system were not trained in the operation of the system and
l-rave not been able to properly exploit the available materials nor function as
planned.
The 1994 cash budget has not been finalized and does not appear to
Concord with the actual treasury position of ISRA.
The treasury management procedures have not been finalized.
The implementation of the Ernst & Young proposed cost accounting system
shows that direct research labor Will be included in the total indirect cost
pool. This may make it more difficult for ISRA to negotiate the financing of
its indirect costs by donors as they may not agree to finance indirect costs
that include Government of Senegal financed direct costs.
4 .
FUTURE PROGRAM:
Complete 1995 workplan (ISRA, NRBAR).
Review ISNAR translation of financial management strategy paper and
logical framework with authors and collaborators, return with comments to
ISNAR.
Continue to work with the unit responsible for tracking the IDA credit
(Cellule des Memoires).
Reopen the TOR with the ISRA committee for the IS consultancy.
Gain approval for the strategic plan to finalize training plan for the
accounting and administrative staff.
Attend working meetings with ISRA for the E&Y Phase II.
Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
March, 1995
-
1.
PRINCIPAL ACTIVITIES:
Continued work on 1995 workplan (ISRA, NRBAR). Completed workplan
for IDA mid-term review report.
Reviewed ISNAR translation of financial management strategy paper and
logical framework with authors, returned with comments to ISNAR.
Continued to work with the unit responsible for tracking the IDA credit
(Cellule des Memoires).
-
Attended working meetings with ISRA for the E&Y Phase II. Visited three
research centers as part of needs assessment.
Discussed the IS TOR with the ACP. Identified the strategic interest of
-
having a plan in place now, before the current IS manager’s contract runs
out i n D e c e m b e r .
Discussed the strategic plan to finalize training plan for the accounting and
administrative staff with the SG. ISRA, in the workplan related to the IDA
mid-term review, asserts that this is on-going.
Reviewed research finance materials from the IDA mid-term review. Began,
-
with CG, development of TOR for feasibility study of creation of research
fund. Contacted the USAID Sustainable Finance project.
2.
ACCOMPLISHMENTS:
ISRA changed the counterpart assignment. Will now be working principally
with the ACP. This is consonant with the recommendations from the IDA
mid-term report.
The ISRA project management committee reformulated the objectives for the
visit to the research stations this month. Rather than have training on the
new procedures, they decided to use the opportunity to review the needs
-
a s s e s s m e n t a n d e l i c i t f r o m t h e a c c o u n t i n g s t a f f , r e s e a r c h e r s a n d
administrators their ideas on what is needed in terms of information and
procedures. This is consonant with the recommendations
from the IDA mid-
term report.
The ISRA project committee authorized a meeting with a computer system
firm that offers a PC software package that cari provide the research
stations with linkages with the central accounting system in terms of
information management (budget control, cash accounting).
This is
consonant with the recommendations
from the IDA mid-term report.
3 .
DIFFICULTIES:
-
New procedures indicate that the budget process should start in February.
With the delays in the validation of the new procedures, ISRA has not yet
focused on the 1996 budget.
After review of the end of 1994 budget report for the IDA credit, ISRA
management must reduce the amount of the IDA credit budgeted for 1995.
-
This contingency highlights the need, expressed in the IDA mid-term report,
for the financial management system to incorporate the multi-year projects
into its information system.
ISRA and E&Y have been unable to get the ISRA treasury management
function started. There has been no centralization of information on bank
balances nor transactions.
4.
FUTURE PROGRAM:
Complete 1995 workplan (ISRA, NRBAR).
Continue to work with the unit responsible for tracking the IDA credit
(Cellule des Memoires).
Reopen the TOR with the ISRA committee for the IS consultancy.
Gain approval for the strategic plan to finalize training plan for the
accounting and administrative staff.
Continue the development of TOR for feasibility study of creation of
research fund.
Attend working meetings with ISRA for the E&Y Phase II.
-
Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
April, 1995
1 .
PRINCIPAL ACTIVITIES:
Completed draft 1995 workplan (ISRA, NRBAR).
Continued to work with the unit responsible for tracking the IDA credit
(Cellule des Memoires).
-
Held meeting with ACP and E&Y to discuss measures for ISRA to take now
to assure mastery of the computerized accounting system after Phase II.
Contacted partners at ISNAR and the USAID Sustainable Finance project to
develop ideas for TOR for feasibility study of creation of research fund.
Attend working meetings with ISRA for the E&Y Phase II.
Drafted letter for DG signature inviting a computer systems firm to provide
ISRA with a technical and financial proposa1 for the installation of a PC
software package that cari provide the research stations with linkages to the
central accounting system in terms of information management (budget
control, cash accounting).
This is consonant with the recommendations
from the IDA mid-term report.
Held meeting with ACP and E&Y to discuss the customization of the COBYS
package and determine to what extent ISRA would be able to produce fund
financial statements.
E&Y indicated that the proposed implementation
would not permit individual fund statements, that certain accounts would
not be analyzed by funding source, e.g., no accounts payable by donor or
project. They further stated that it would be sufficient that ISRA could
-
report the receipt and dispersa1 by donor and they did not recognize the
ISRA need to have the accounting system report on the integrity of the net
funds balance, i.e., that there are funds remaining, where the funds are, and
who supplied them.
ISRA requested that the 553, 453, and 56 accounts
(transfers to/from stations, and station banks) be customized by funding
source.
E&Y Will propose a solution to the management committee.
Contacted partners at ISNAR to identify training programs for the Interna1
Audit service.
Began work with ISRA treasury office to develop base-line information for
treasury management system.
Began work with ISRA to develop a funding proposa1 to IDA for 1996.
2.
ACCOMPLISHMENTS:
E&Y and ISRA completed their visit to the research stations to review the
-
needs assessment and elicit from the accounting staff, researchers and
administrators their ideas on what is needed in terms of information and
procedures.
-
3.
DIFFICULTIES:
The proposed procedures indicate that the budget process should start in
February. With the delays in the validation of the new procedures, ISRA has
not yet focused on the 1996 budget.
The recommendations
from the Financial Management Commission of the
IDA/USAID m i d - t e r m r e v i e w w e r e
n o t s u f f i c i e n t l y explicit i n t h e i r
endorsement of fund accounting for ISRA. It appears the commission
limited itself to simply proposing language in the draft decree (Article 39) to
the effect that ISRA would use fund accounting which specifies the source
and use of funds as a means to assure its partners of the integrity of the
funds placed with ISRA.
This understatement on the part of the mid-term review leaves ISRA with
little independent support when their accounting system contracter tells
them that: a) Senegalese commercial accounting practice doesn’t require
such a customization, b) it would be a lot of additional work to achieve such
a customization, and c) the COBYS package would not be able to provide
such fund reports in any event.
USAID should provide guidance as to whether for the purposes of financial
certification the customization of COBYS Will provide a sufficient level of
detail for the fund balances in terms of existence and in terms of the
encumbrance of funds in accounts payable.
4.
FUTURE PROGRAM:
Obtain E&Y comments on measures ISRA cari take now to assure mastery
of the computerized accounting system after Phase II. Incorporate into TOR
for the IS consultancy.
Follow up with ISRA, E&Y and USAID, if necessary, to resolve the question
of the integrity of net fund balances. Determine whether resolution Will be
acceptable in terms of USAID’s financial certification.
Gain approval for the strategic plan to finalize training plan for the
accounting and administrative staff.
Finalize draft 1995 workplan (ISRA, NRBAR).
Continue the development of TOR for feasibility study of creation of
research fund.
Attend working meetings with ISRA for the E&Y Phase II.
Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
May, 1995
1 .
PRINCIPAL ACTIVITIES:
Output 1: Financial manaqement activities are coordinated
Finalized the strategic plan for the ISRA financial management function and
-
submitted same to the DG for review and comments.
Finalized draft 1995 workplan (ISRA, NRBAR).
Participated with ISRA staff in a meeting with DG to review performance of
financial management function.
Proposed a meeting with ISRA management to resolve the different
organizational charts emanating from the IDA/USAID mid-term review. This
occasion would permit ISRA management to decide on management rules
delegating management responsibility for research operations and station
support functions within the organizational chart, i.e., what would be
managed at the DG level and what would be managed at the station level
and by who; and then at each level in the organization determine how much
each manager is authorized to encumber or approve by cost tenter and
budget line.
Participated in a meeting with ISRA management to evaluate candidates for
the position of CG, the ISRA chief budget officer.
Output 2: Planninq for and acquirinq of financial resources in the short, medium,
and lonq term are accomplished
Reviewed response from earlier contacts with partners about the feasibility
study of creation of research fund. They counseled caution. Agreed with
ISRA staff to delay further action on this item pending its development in
the ISRA strategic plan.
-
Began work with ISRA staff to develop the ex ante budget for the ISRA
strategic plan.
Participated in discussion with ISRA staff on need to acquire complementary
financing from IDA, given that PRA II Will finish 12/95. ISRA expects they
Will accomplish all steps in time to have a new funding instrument (PPF) in
place by January 1, 1996.
Met with the Financial Advisor to the Malian SPARC project. Discussed
their activities in the development of donor accepted indirect cost rates.
Output 3: The allocation of credits to the proqram and support budqets is done
Discussed budget program with ISRA staff. Provided information received
from ISNAR about mode1 budget preparation program.
Output 4: The effective and transparent use of financial resources is assured
Attend working meetings with ISRA for the E&Y Phase II.
Output 5: The recordinq and preservinq of financial information is assured
Met with representatives from EUREXCEL as they began work on technical
and financial proposa1 for the installation of a PC software package that cari
provide the research stations with linkages to the central accounting system
in terms of information management (budget control, cash accounting, etc.).
Met with ISRA staff and representatives to discuss the technical and
financial proposa1 for the installation of a PC software package that cari
provide the research stations with linkages ta the central accounting system
in terms of information management (budget control, cash accounting, etc.).
Follow up with ISRA, E&Y and USAID to resolve the question of the
integrity of net fund balances.
Made proposa1 to the DG that the service responsible for the computerized
accounting system report directly to the ACP rather than leaving it as a
service reporting directly to the DG.
Output 6: The treatment and communication of financial information is assured
Output 7: An appropriate control proqram over operations and svstems is assured
Determined status of RFP for renewal of external audit contract. ISRA staff
expects they Will accomplish all steps in time to have new firm in place
December 1, 1995.
Attended, with ISRA staff, a conference on audit practice sponsored by
USAID’s R/IG/Dakar.
2.
ACCOMPLISHMENTS:
C o m p l e t e d a n d d e l i v e r e d t h e s t r a t e g y p l a n f o r t h e I S R A f i n a n c i a l
management function, including an analysis of strengths and weaknesses,
a logical framework, and the 1995 workplan.
The planning committee for the ISRA financial management function was
established and has been meeting regularly.
Several balance sheets for the DR’s for 1994 have been delivered to the
central computerized accounting system.
3.
DIFFICULTIES:
The proposed procedures indicate that the budget process should start in
February. With the delays in the validation of the new procedures, ISRA has
not yet focused on the 1996 budget.
It cari be hoped that with the
appointment of a new CG next month, this delay Will be overcome.
The recommendations from the Financial Management Commission of the
IDA/USAID m i d - t e r m r e v i e w w e r e n o t s u f f i c i e n t l y explicit i n t h e i r
endorsement of fund accounting for ISRA. It appears the commission
limited itself to simply proposing language in the draft decree (Article 39) to
the effect that ISRA would use fund accounting which specifies the source
-
and use of funds as a means to assure its partners of the integrity of the
funds placed with ISRA.
This understatement on the part of the mid-term review leaves ISRA with
little independent support when their accounting system contracter tells
them that: a) Senegalese commercial accounting practice doesn’t require
such a customization, b) it would be a lot of additional work to achieve such
a customization, and c) the COBYS package would not be able to provide
such fund reports in any event.
-
USAID should provide guidance as to whether for the purposes of financial
certification the customization of COBYS Will provide a sufficient level of
detail for the fund balances in terms of existence and in terms of the
encumbrance of funds in accounts payable.
-
4.
FUTURE PROGRAM:
-
Output 1: Financial manaqement activities are coordinated
Follow up on proposed meeting with ISRA management to resolve the
different organizational charts emanating from the IDA/USAID mid-term
review.
This occasion would permit ISRA management to decide on
management rules delegating management responsibility for research
operations and station support functions within the organizational chart, i.e.,
what would be managed at the DG level and what would be managed at the
station level and by who; and then at each level in the organization
determine how much each manager is authorized to encumber or approve
by cost tenter and budget line.
Develop an analysis of the progress since the IDA/USAID mid-term review
for the development of a viable financial management system. Identify what
aspects Will be provided by the current accounting system development
-
contracter and what elements remain to be put in place. Analyze the time
constraints and impacts on USAID financial certification and proposed
NRBAR funding for ISRA.
Develop a proposa1 for the ISRA DG identifying the needs for complementary
work to develop a viable financial management system and the programming
of available NRBAR project resources to meet those needs. Analyze the
time constraints and impacts on USAID financial certification and proposed
NRBAR funding for ISRA.
-
Output 2: Planninq for and acquirinq of financial resources in the short, medium,
-
and lonq term are accomplished
Continue to work with the ISRA staff charged with the development of the
ex ante budget for the ISRA strategic plan.
Output 3: The allocation of credits to the proqram and support budqets is done
Continue to work with the ISRA staff charged with the development of the
budget.
Output 4: The effective and transparent use of financial resources is assured
Work with the ISRA purchasing staff to develop their program.
Output 5: The recordinq and preservinq of financial information is assured
Obtain E&Y comments on measures ISRA cari take now to assure mastery
of the computerized accounting system after Phase II. Incorporate into TOR
for the IS consultancy.
Follow up with ISRA, E&Y and USAID, if necessary, to resolve the question
of the integrity of net fund balances. Determine whether resolution Will be
acceptable in terms of USAID’s financial certification.
Output 6: The treatment and communication of financial information is assured
Output 7: An appropriate control proqram over operations and svstems is assured
Work with the ISRA interna1 audit staff to develop their program.
The audit firm Will complete the field work for the 1994 audit.
Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
June, 1995
-
1 .
PRINCIPAL ACTIVITIES:
-
Output 1: Financial manaqement activities are coordinated
Followed up on proposed meeting with ISRA management to resolve the
different organizational charts emanating from the IDA/USAID mid-term
review.
This occasion would permit ISRA management to decide on
management rules delegating management responsibility for research
-
operations and station support functions within the organizational chart, i.e.,
what would be managed at the DG level and what would be managed at the
station level and by who; and then at each level in the organization
-
determine how much each manager is authorized to encumber or approve
by cost tenter and budget line.
Determined to bring the question to the
-
Comité de pilotage.
Developed an analysis of the progress since the IDA/USAID mid-term review
for the development of a viable financial management system. Identify what
aspects Will be provided by the current accounting system development
contracter and what elements remain to be put in place. Analyzed the time
constraints and impacts on USAID financial certification and proposed
NRBAR funding for ISRA.
D e v e l o p e d a proposa1 f o r t h e I S R A D G i d e n t i f y i n g t h e n e e d s f o r
complementary work to develop a viable financial management system and
-
the programming of available NRBAR project resources to meet those needs.
Analyzed the time constraints and impacts on USAID financial certification
and proposed NRBAR funding for ISRA.
-
Developed a proposa1 for the ISRA DG to establish a permanent in-service
training program for the administrative and financial staff.
Delivered the quarterly report for the period ending June 30, 1995.
-
Output 2: Planninq for and acquirinq of financial resources in the short, medium,
and lonq term are accomplished
Continued to work with the ISRA staff charged with the development of the
ex ante budget for the ISRA strategic plan.
-
Introduced the audit of the indirect cost rate into the audit TOR for 1995.
Output 3: The allocation of credits to the rxoqram and support budqets is done
-
Continued to work with the ISRA staff charged with the development of the
budget.
-
Output 4: The effective and transparent use of financial resources is assured
A representative from IDA visited the ACP/FIN/Cellule
de mémoires to
review the management of the IDA “special account”.
Output 5: The recordinq and preservinq of financial information is assured
Followed up with ISRA, E&Y and USAID to resolve the question of the
integrity of net fund balances.
Determined whether resolution Will be
acceptable in terms of USAID’s financial certification.
Output 6: The treatment and communication of financial information is assured
Output 7: An appropriate control proqram over operations and systems is assured
Worked with the ISRA interna1 audit staff to develop their program.
The audit firm completed the field work for the 1994 audit.
Worked with the ISRA interna1 audit staff and the IDA audit specialist on
finalizing the audit TOR for the 1995 external audit.
Met with the NRBAR M&E consultant to review financial management
indicators for M&E plan.
ACCOMPLISHMENTS:
The new CG took up his duties.
The new ACP/FIN took up his duties.
The USAID Controller recommended an external review team to review
ISRA’s progress towards certification of it’s financial management system
and to develop a program for completion.
DIFFICULTIES:
There is an apparent divergence between the perceptions of senior
management and the financial management team as to the impact and
progress that E&Y is having at ISRA. While the financial management team
is wrestling with E&Y over critical technical issues that Will determine
whether the financial system cari be eventually certified by USAID, and has
voiced reserves about the progress that E&Y is making; ISRA’s senior
management is sending letters to USAID stating that E&Y is making good
progress and is responding appropriately to the recommendations of the
ISRA mid-term review.
No progress was made with the purchasing office to develop its program.
FUTURE PROGRAM:
Output 1: Financial manaqement activities are coordinated
NRBAR Financial Advisor Will be on vacation during the month.
Output 2: Planninq for and acquirinq of financial resources in the short, medium,
and lonq term are accomolished
-
Continue to work with the ISRA staff charged with the development of the
ex ante budget for the ISRA strategic plan.
Output 3: The allocation of credits to the proqram and support budqets is done
Continue to work with the ISRA staff charged with the development of the
-
budget.
Output 4: The effective and transparent use of financial resources is assured
-
Continue to work with the ISRA staff charged with treasury management.
-
Output 5: The recordinq and preservinq of financial information is assured
Obtain E&Y comments on measures ISRA cari take now to assure mastery
-
of the computerized accounting system after Phase II. Incorporate into TOR
for the IS consultancy.
-
Begin loading data for 1995.
Output 6: The treatment and communication of financial information is assured
-
Output 7: An appropriate control proqram over operations and svstems is assured
The external auditors Will finish their work on the 1994 financial statements
and issue their report.
Ask audit firms on the short-list for their technical and financial proposals for
the 1995 audit.
-
-
-
-
-
-
Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
July 1995
Annual vacation
Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
August, 1995
-
1 .
PRINCIPAL ACTIVITIES:
-
Output 1: Financial manaqement activities are coordinated
The DG adopted many of the recommendations from the mid-term review
-
r e p o r t a s concerns t h e s t r e n g t h e n i n g o f t h e s t a t i o n level f i n a n c i a l
management system.
The DG proposed a meeting with ISRA management to resolve the different
-
organizational proposals from the mid-term review report.
The DG redefined the management strategy for ISRA, no longer a centralized
decision making system, rather, the DG defined a decentralized decision
-
making system with a concomitant strengthening of the station management
team for financial and administrative matters.
Output 2: Planninq for and acquirinq of financial resources in the short, medium,
and lonq term are accomplished
-
The DG began discussions with USAID to negotiate another plan for the
release of the funds programmed for support of ISRA’s NRM’s program.
-
The current plan would involve an assessment of ISRA’s progress towards
establishing a viable financial management system, developing a workplan
to complete the effort, and establishing a disbursement schedule tied to
accomplishments in the workplan.
This would establish, for example,
quarterly reviews of progress, and upon appropriate progress being
achieved, quarterly releases of funds.
Met with the new USAIDKontroller and the USAIDSOT2 team to provide
background information on the NRBAR project. Discussed possible USAID
strategies that could assure disbursement of NRBAR project funds while
-
maintaining project goal of establishing a viable financial management
system at ISRA. One strategy discussed was very much like the strategy
that the DG is negotiating with USAIDSOTZ. The USAIDKontroller agreed
-
t h a t such a s t r a t e g y w o u l d b e p o s s i b l e u n d e r U S A I D d i s b u r s e m e n t
regulations.
Continued to work with the ISRA staff charged with the development of the
-
ex ante revenue budget.
Began, with an ISRA team, to develop an information system for managing
the grants. DG would like this to be ready by January 1, 1996. Drafted a
-
logical framework for the project. Sent letters to all the stations requesting
their inventory of existing grants for the 4th quarter of 1995 and all of
-
1996.
Output 3: The allocation of credits to the proqram and support budoets is done
Continued to work with the ISRA staff charged with the devefopment of the
budget.
-
Output 4: The effective and transparent use of financial resources is assured
Continued to work with the ISRA staff charged with treasury management.
Output 5: The recordinq and preservino of financial information is assured
The station accountants began loading data for 1995 into the COBYS
system.
Verified whether the proposed changes to the COBYS system, as defined in
June 1995, had been made. Some of them had been made. These changes
Will improve ISRA’s ability to report to donors on the fund balances.
Output 6: The treatment and communication of financial information is assured
Output 7: An appropriate control proqram over operations and svstems is assured
The external auditors finished their work on the 1994 financial statements.
Asked audit firms on the short-list (5) for their technical and financial
proposals for the 1995 audit.
2.
ACCOMPLISHMENTS:
The DG showed a heightened interest in the financial management program
and has given indications that he Will adopt many of the recommendations
from the mid-term review report.
Held discussions with the DG, SG and NRBAR/COP to revise the financial
management workplan and to establish a closer working relationship with
the DG in financial management.
The DG recognized the perilous financial situation at ISRA, informed his
staff, and is developing a strategy in response.
Attended the USAID/SOT2 workshop to develop the new Results Package
for the USAID planning system.
3.
DIFFICULTIES:
The DG’s strategy to decentralize the decision making system with a
concomitant strengthening of the station management team for financial and
administrative matters leaves in question the contribution that E&Y cari
make during the remainder of its contract. All of the E&Y work to date has
been based on a centralization of accounting and financial management and
it isn’t yet clear whether or not the delivered E&Y products Will fit with the
decentralization strategy. ISRA Will formally determine this question after
the proposed management workshop in September 1995.
E&Y did not provide any input to the TOR for the strengthening of the
computerized accounting system at the end of Phase II.
4.
FUTURE PROGRAM:
Output 1: Financial manaqement activities are coordinated
Appoint experienced accountants for all the stations.
Develop job
-
descriptions.
Output 2: Planninq for and acquirinq of financial resources in the short, medium,
-
and Ions term are accomplished
Continue working with the ISRA team to develop the grants information
-
system. Finish the data input form. Continue collecting information on the
existence of grants.
-
Output 3: The allocation of credits to the proqram and support budqets is done
Continue to work with the ISRA staff charged with the development of the
budget.
Output 4: The effective and transparent use of financial resources is assured
Continue to work with the ISRA staff charged with treasury management.
-
Output 5: The recordinq and preservinq of financial information is assured
Station accountants continue to load 1995 data in COBYS. Target date for
completion is mid-October.
Develop schedule for closing first nine months of 1995.
-
Output 6: The treatment and communication of financial information is assured
Develop schedule for analysing 1995 accounting data.
Output 7: An appropriate control proqram over operations and systems is assured
-
Send ISRA’s 1994 audit report to IDA.
-
-
-
-
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Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
September, 1995
1.
PRINCIPAL ACTIVITIES:
Output 1: Financial manaqement activities are coordinated
DG appointed experienced accountants for all the stations. ACP developed
job descriptions.
DG decided to finalize the TOR for the external assessment of ISRA financial
management system. This TOR was part of the 6/95 proposed program to
develop a viable financial management system, and forms a key element in
ISRA’s negotiations with USAID.
As mentioned in 8/95 report, DG has begun discussions with USAID to
negotiate another plan for the release of the funds programmed for support
of ISRA’s NRM’s program. The current plan would involve an assessment
of ISRA’s progress towards establishing a viable financial management
system, developing a workplan to complete the effort, and establishing a
disbursement schedule tied to accomplishments in the workplan. This
would establish, for example, quarterly reviews of progress, and upon
appropriate progress being achieved, quarterly releases of funds.
Output 2: Plannins for and acquirinq of financial resources in the short, medium,
and lonq term are accomplished
Continued working with the ISRA team to develop the grants information
system.
Finished planning.
Finished first draft of the data input form.
Continued collecting information on the existence of grants.
Output 3: The allocation of credits to the proqram and support budqets is done
Continued to work with the ISRA staff charged with the development of the
budget.
Output 4: The effective and transparent use of financial resources is assured
Continued to work with the ISRA staff charged with treasury management.
Output 5: The recordinq and preservino of financial information is assured
Began work with committee to develop a computerized station level
information system for administration and finance.
Sent letter to stations to up-date informa1 needs statement. Contacted
ENSUT to solicit their help in developing a formal needs assessment and a
preliminary systems design.
Station accountants continued to load 1995 data in COBYS. Target date for
-
completion is mid-October.
ACP developed schedule for closing first nine months of 1995.
Output 6: The treatment and communication of financial information is assured
ACP developed schedule for analyzing 1995 accounting data.
-
Output 7: An appropriate control proqram over operations and svstems is assured
-
DG sent ISRA’s 1994 audit report to IDA.
DG sent ISRA’s 1994 audit report to ISRA senior management.
-
2.
ACCOMPLISHMENTS:
ISRA held a management seminar to discuss and develop the ISRA response
to the current crisis, the strategic plan, and the national agriculture research
system. ISRA presented its conclusions to its partners.
Held discussions with the DG, SG and NRBARKOP to develop TOR for
Management Advisor activities to be undertaken by the Financial Advisor.
_
Will report directly to the DG.
The DG has established a committee to coordinate the information system
planning at ISRA.
3.
DIFFICULTIES:
-
4.
FUTURE PROGRAM:
Output 1: Financial manaqement activities are coordinated
-
Finalize the TOR for the external assessment of ISRA financial management
system.
-
Output 2: Planninq for and acquirinq of financial resources in the short, medium,
and lonq term are accomplished
Continue working with the ISRA team to develop the grants information
system.
Test first draft of the data input form on available grants
documents.
Continue collecting information on the existence of grants.
-
Submit first progress report.
Develop revenue budget for 1996 based on survey responses from station
-
management regarding their specific grants.
Output 3: The allocation of credits to the proqram and support budqets is done
Continue to work with the ISRA staff charged with the development of the
budget.
-
Finaiize the calendar and procedures for the 1996 budget.
Output 4: The effective and transparent use of financial resources is assured
Continue to work with the ISRA staff charged with treasury management.
Output 5: The recordinq and preservino of financial information is assured
Develop proposa1 with ENSUT for the formal needs assessment and a
preliminary systems design for the computerized station level information
system. Gain DG approval and NRBAR financing.
Station accountants complete loading of data for first nine months of
1995.
Output 6: The treatment and communication of financial information is assured
Continue discussions with ENSUT regarding the TOR for strengthening the
management of the central computerized accounting system.
Station accountants produce first bank and cash reconciliations.
Output 7: An appropriate control proqram over operations and systems is assured
ISRA receives bids and awards contract for 1995 audit.
New Interna1 Auditor begins operations.
Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
October, 1995
1.
PRINCIPAL ACTIVITIES:
Output 1: Financial manaoement activities are coordinated
Finalized the TOR for the external assessment of ISRA financial management
system with the Interna1 Auditor and presented to the DG for approval. The
DG did not give his approval and directed that the ISRA staff continue the
interna1 development of a 1996 work-plan for financial certification.
Output 2: Planninq for and acsuirino of financial resources in the short, medium,
and lonq term are accomplished
Continued working with the ISRA team to develop the grants information
system.
Tested first draft of the data input form on available grants
documents. Continued collecting information on the existence of grants.
Submitted first progress report.
Developed revenue budget for 1996 based on survey responses from station
management regarding their specific grants.
Output 3: The allocation of credits to the prooram and support budqets is done
Continued to work with the ISRA staff charged with the development of the
budget.
CG finalized the calendar and procedures for the 1996 budget.
Output 4: The effective and transparent use of financial resources is assured
Continued to work with the ISRA staff charged with treasury management.
-
This activity is now identical with the work for the development of the
grants information system.
The DG has authorized development of a TOR to strengthen the fixed asset
control. This has implication for inventory accounting. Wrote memo to
NRBAR COP to ensure that consultant Will work with inventory accountants.
-
Output 5: The recording and preservinq of financial information is assured
Developed proposa1 with ENSUT for the formal needs assessment and a
-
preliminary systems design for the computerized station level information
system. Gained DG approval and NRBAR financing. ENSUT began work.
Visited local accounting software vendors for PC systems.
Reintroduced the EUREXCEL proposa1 for station level accounting to the DG.
Station accountants continued loading data for first nine months of 1995.
DRSPA, CDH, Tamba, and Djibélor are late.
Outout 6: The treatment and communication of financial information is assured
-
Continued discussions with ENSUT regarding the TOR for strengthening the
management of the centrai computerized accounting system.
Prepared draft TOR for assistance in customizing COBYS for 1996.
Discussed with ACP.
Prepared draft TOR for assistance in establishing the indirect cost rate
calculation for 1995. Discussed with ACP.
Station accountants have not produced first bank and cash reconciliations
for 1995.
CG presented first budget report.
Output 7: An appropriate control proqram over operations and systems is assured
ISRA received bids and attributed contract for 1995 audit.
New Interna1 Auditor began operations.
2.
ACCOMPLISHMENTS:
ISRA is on schedule for awarding the 1995 audit contract.
3.
DIFFICULTIES:
The ACP has been travelling over 50% for two months. It has been difficult
to maintain an adequate level of communication and to assure follow-up of
strategic plan.
The tore of the DG’s negotiating position for the early release of funds from
USAID is based on ISRA producing an appropriate and detailed action plan
for financial certification in 1996. USAID has given indications that they
expect this plan to be based upon an independent assessment of ISRA’s
progress towards financial certification. The DG has not yet approved any
independent assessment which weakens ISRA’s negotiating position and
puts in jeopardy the prospect for an early release of funds.
4.
FUTURE PROGRAM:
Output 1: Financial manaqement activities are coordinated
Develop 1996 workplan and budget. This Will incorporate ISRA’s program
for financial certification.
Output 2: Planninq for and acquirinq of financial resources in the short, medium,
and lonq term are accomplished
Continue working with the ISRA team to develop the grants information
system. Design computer system application. Collect copies of existing
grants. Finalize list of existing grants.
Output 3: The allocation of credits to the proqram and support budqets is done
CG produces first draft of 1996 budget.
-
Output 4: The effective and transparent use of financial resources is assured
-
Output 5: The recordinq and preservinq of financial information is assured
Accountants continue to load 1995 data.
ENSUT r e p o r t s o n
formal n e e d s a s s e s s m e n t f o r s t a t i o n f i n a n c i a l
management.
Output 6: The treatment and communication of financial information is assured
-
Accountants produce bank and cash reconciliations.
CG produces second budget report.
Finalize TOR for strengthening the management of the central computerized
accounting system.
Continue discussions with ACP regarding draft TOR for assistance in
customizing COBYS for 1996.
Continue discussions with ACP regarding draft TOR for assistance in
establishing the indirect cost rate calculation for 1995.
Output 7: An appropriate control proqram over operations and systems is assured
Interna1 Auditor develops audit program for stations.
ISRA signs contract to award 1995 audit engagement.
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Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
November, 1995
1.
PRINCIPAL ACTIVITIES:
Output 1: Financial manaqement activities are coordinated
Developped 1996 workplan for NRBAR. This Will incorporate ISRA’s
program for financial certification.
ACP developped 1996 workplan and budget.
Held meeting with USAID/FMO and USAIDSOT2 to discuss 1996 plan for
financial certification. Agreed to hold monthly meetings.
USAID confirms that there is a way to begin the release of the GRN support
funds before ISRA’s finacial system is certified. This Will require that ISRA
establish a plan for financial certification and take decisions now to begin
the implementation of the plan.
Output 2: Planninq for and acquirinq of financial resources in the short, medium,
and Ions term are accomplished
Continued working with the ISRA team to develop the grants information
system. Began to work with computer specialists on design of computer
system application. Collected copies of existing grants. Established filing
system.
Received documents reporting on other information system models in use
for communicating research activities (Orstom, CIRAD, OSU). Presented to
team and computer specialists for discussion and review.
Output 3: The allocation of credits to the proqram and support budsets is done
The ISRA budget exercise commenced.
Station managers presented their
budgets to the DG budget committee.
Output 4: The effective and transparent use of financial resources is assured
Worked with Inventory consultant and the ACP to review the inventory
accounting function at ISRA.
Extracted data from IMOBYS onto PC
applications. Discussed revised job descriptions for inventory accountants
at the headquarters and in the stations.
Output 5: The recordinq and preservinq of financial information is assured
Accountants continued to load 1995 data.
ENSUT r e p o r t e d o n formal needs assessment for station financial
management.
EUREXCEL contacted the DG to follow up on the 5/95 proposal. DG
-
authorized additional meetings with EUREXCEL to disucss the changes that
have taken place since 5/95. EUREXCEL up-dated their proposal.
DG approved calling for proposals for the station level financial management
system.
SBS La Sphere provided a demonstration of Saari Major, a PC based
accounting package.
CIRAD uses Saari to run their field offices. CG drafted a FAX to CIRAD
asking for information about the CIRAD experience with Saari. DG did not
authorize its transmission.
-
ABM visited ISRA to discuss presenting a demonstration of Integral, a PC
based accounting package.
-
Output 6: The treatment and communication of financial information is assured
The centers began sending weekly treasury reports to the DG.
-
Output 7: An appropriate control proqram over operations and systems is assured
The Interna1 Auditor performed an audit of human resources costs, visiting
all the stations.
2.
ACCOMPLISHMENTS:
Progress was made towards establishing the station level financial
management system.
The ISRA technical services have identified
competent contractors and a decision was made to call for proposals.
3.
DIFFICULTIES:
Members of the the ISRA team to develop the grants information system
were assigned field trips as members of planning committee for the DG’s
emergency plan.
Their absence from Dakar slowed progress on this
important activity.
4.
FUTURE PROGRAM:
Output 1: Financial manaqement activities are coordinated
Approval for 1996 workplan.
Meet with USAID/FMO to continue discussion on financial certification.
-
Output 2: Planninq for and acquirinq of financial resources in the short, medium,
and lonq term are accomplished
Continue working with the ISRA team to develop the grants information
system. Work with computer specialists on design of computer system
application. Complete analysis of grants using data collection tool.
Output 3: The allocation of credits to the proqram and support budqets is done
-
ISRA completes the 1996 budget exercise.
Output 4: The effective and transparent use of financial resources is assured
Continue to work with Inventory consultant and the ACP to review the
inventory accounting function at ISRA.
Output 5: The recordino and preservino of financial information is assured
ISRA establishes and executes process for calling for proposals for the
station level fiancial management system.
Award contract for the station level financial management system.
Output 6: The treatment and communication of financial information is assured
The accountants at the centers continue to send their weekly treasury
reports and their monthly bank reconciliations.
The ACP and CG are able to produce the financial report for the Conseil
d’Administration based on the first ten months of 1995.
Output 7: An appropriate control proqram over operations and systems is assured
The external audit for 1995 begins.
-
Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
December, 1995
1.
PRINCIPAL ACTIVITIES:
Output 1 : Financial manaqement activities are coordinated
Submit the draft of the 1996 NRBAR workplan to ISRA counterparts for
-
discussion.
Despite the existence of the strategic plan and logical
framework the ISRA counterparts have chosen to use a different approach
to their 1996 planning and budget process. Apparently, have not been
-
effective in communicating to counterparts the concept that the NRBAR
workplan is a sub-set of their workplan, that it provides the opportunity to
program the use of NRBAR resources i.e., use of training funds, or short-
term consultancies in support of their annual plans.
Met with USAID/FMO to continue discussion on financial certification.
Briefed them on the terms of reference (TOR) and the request for proposals
(see Output 5 below).
ISRA DG wrote to USAID to negotiate the future of the NRBAR project. His
letter proposed a planning for the close out of the Financial Advisor post.
Declared that ISRA Will present plan for financial certification during the first
quarter of 1996 and expects to have system in operation by the end of the
second quarter. Also, ISRA Will hire three qulaified supervisors (Bac + 4)
and an assistant to the Interna1 Auditor (Bac + 5) to strengthen the financial
management system. The grants information system (see Output 2) should
-
be on-line by the end of the first quarter 1996.
Further Technical
Assistance Will be obtained as short-term consultants.
Output 2: Planninq for and acquirinq of financial resources in the short, medium,
and lonq term are accomplished
-
Continued working with the ISRA team to develop the grants information
system.
Computer specialists completed design of computer system
application and made progress on the development of a test version.
Completed 33% of analysis of grants using data collection tool. Produced
second progress report.
Discussed with CG how ISRA Will establish its indirect cost rate for 1995.
-
It appears that no one at ISRA has any experience in this and it may be
necessary to bring in a consultant to develop the methodology with ISRA
and train the responsible financial analyst.
Outout 3: The allocation of credits to the proqram and support budqets is done
-
ISRA completed the 1996 budget exercise.
Conseil d’Administration
approved.
Outout 4: The effective and transparent use of financial resources is assured
-
Continued to work with Inventory consultant and the ACP to review the
inventory accounting function at ISRA.
ISRA started the development of a PC program for encumbrance control at
the station level. Station management Will provide available computers.
Output 5: The recordino and preservinq of financial information is assured
DG approved the TOR and ISRA called for proposals for the station level
fiancial management system. Twenty-four firms bought the TOR.
Developed a TOR for the strengthening of the computerized accounting
system at the DG and discussed with ACP and CG. No decision was taken
to recommend action to DG.
ISRA decided to not close the 1995 year with the COBYS package. As the
UIG couldn’t get the 1994 balances into COBYS, the decision was made to
up-date COSYS and dump all 1995 transactions from COBYS into COSYS.
The 1995 audit Will be based on financial statements generated from data
held in COSYS. This was discussed with the external auditor.
Output 6: The treatment and communication of financial information is assured
The accountants at the centers continue to send their weekly treasury
reports. There is no analysis of whether the money is in restricted funds,
it is presented as though it is all available for DG use.
T h e A C P a n d C G p r o d u c e d t h e f i n a n c i a l r e p o r t f o r t h e C o n s e i l
d’Administration based on the first ten months of 1995.
Output 7: An appropriate control proqram over operations and systems is assured
The external audit for 1995 began. Initial meeting with auditors. Discussed
movement to a different accounting package (COBYS to COSYS), and plan
for an inventory limited to the 1995 transactions.
Verified status of bank reconciliations from the stations. Very few have
been communicated to the ACP.
Interna1 Auditor reported to the DG
coordination meeting.
2.
ACCOMPLISHMENTS:
The external audit for 1995 began. Initial meeting with auditors. Discussed
movement to new accounting package (COBYS - COSYS), and plan for
inventory of the 1995 transactions.
ISRA established and executed process for calling for proposals for the
station level fiancial management system.
3. D IFFIC ULTIES:
ISRA management’s on-going discussion about the merits of using interna1
resources or external expertise for the financial management system
development suggests a miscomprehension of the true question at hand.
It appears that ISRA does not feel implicated by the actions of its external
-
experts, nor does it believe that it is managing its own affairs.
ISRA management appears to view the work of consultants as if ISRA were
a client at a restaurant who sits at a table, orders a plate, and waits for it
to appear. When the waiter (external expert) delivers the plate, ISRA cari
eat it, reject it, appreciate it or criticize it, but ISRA does not consider itself
responsible for the preparatory work in the kitchen, the delivery, nor the
final product. While it has been seen that some experts work that way, it
is by no means required and cari only happen if ISRA management
-
acquiesces.
It seems that ISRA management thinks that only through an interna1
-
development Will it be implicated and Will it then be forced to play a more
dynamic role. It’s only then it recognizes its responsibility. ISRA judges that
relying on interna1 strengths Will enhance the adaptation of the new
development by the ISRA staff and culture. Truthfully, using interna1
strengths and enchancing the adaptation of a new development is an issue
in every case and ISRA management has to assure that this occurs whether
the work is done internally or not.
The question as currently framed cornes down to whether ISRA should have
someone do it (external expertise) or whether ISRA wants to do the work
(interna1 development).
-
But this is not the true question.
Working with an external expert to
develop a financial management system does not mean that ISRA cedes all
leadership or managerial responsibility. Whether internally or with external
assistance, ISRA management must know what its needs are and must have
the determiniation of its convictions to participate in the design process to
assure that its needs are met. ISRA Will have to manage its own future and
the decision to use an external expert or not is ISRA’s. But having made the
decision to use external expertise in developing a financial management
-
system does not permit ISRA management to neglect its duties, nor allow
it to later renounce its responsibility and point the finger at the external
expert if the system does not operate.
The question is not whether the work should be done internally or with
external assistance, but rather the question should be posed in two parts.
-
First, does ISRA know what it wants, does it know where it wants to go?
If ISRA cari answer yes to that (and we hold some hope that it cari) then it
cari resond to the second part.
Does ISRA have the requisite number of
-
qualified staff with experience in the design and implementation of financial
management systems to do the work and does this staff have the time to
do it? If ISRA answers yes to this second part then an interna1 development
would be indicated. If, however, ISRA must answer no, then a decision has
to be made to bring in external expertise possessing the rare experience and
available time to work with ISRA management and to develop and install the
financial mangement system together.
Typically, this is the role of the
external expert, to corne for a short period of time with a specific and rare
depth and breadth of experience, to work with a client to develop and instali
a financial management system, and to assure, based on its particular
expertise, that the client has studied the relevant issues, taken the
necessary decisions and actions to assure success.
ISRA hired two accounting supervisors (Bac + 2) during the month. Their
qualifications do not match those identified by the DG’s communication with
USAID. This seems to be indicative of the continuing problem that lSRA has
had in providing experienced financial professionals to work on the Financial
Management component of the NRBAR project.
Agreement has been reached that ISRA should have a Direction of Finance
and Accounting but no personnel decisions have been taken to recruit an
appropriate candidate.
And, as seen with the supervisors, even when a
decision is taken to hire qualified personnel, the execution cari fall short.
The absence of qualified financial professionals may have additional impact
on the implementation of the future station level financial management
system as ISRA Will need to assign a qualified financial manager to manage
the process. It is not evident that ISRA Will have the appropriate personnel
in place and may not be able to properly manage the system development
and implementation.
Overall progress continued to be slow on the grants information system
development. While 78 grants have been confirmed only a third have been
partially analysed using the data collection tool. We Will not be able to have
it running by January 12 as originally planned.
An independent approach to the station level fiancial management system
was authorized by the DG. This could suggest that the approved TOR do
not have the DG’s full support, or that DG wants to be sure that all ideas are
explored. It is not clear what comparison Will be possible between this
independent approach and the formal call for proposals based on the TOR
for the station level fiancial management system. This could pose a
difficulty to the taking of a decision where the DG has approved two
approaches to a solution that may not be comparable, i.e., one software
only, one complete system installation.
The CERAAS project manager announced to the DG staff that he had
identified an appropriate software package for the station level fiancial
management system and was seeking DG approval to go and buy it for
CERAAS. He proposed that ISRA study this installation and decide on
whether to use the software for the station level financial management
system. When asked, agreed that he was aware of the appproved TOR and
the current request for proposals. When asked whether he couldn’t inform
the vendor about TOR to assure that the software was part of a system
proposal, he seemed indifferent. Did not seem interested in establishing a
comparison of this software with any proposed under the TOR, nor was he
interested in considering how the complementary actions/needs that were
identified in the TOR (system design, procedures manual, training, etc.)
would be provided.
There is currently no ISRA plan which fulfills the needs identified in the TOR.
The purchase of a software package, in itself, Will not guarantee the
installation of an appropriate financial management system. Of course, the
-
use of an outside firm cannot be a guarantee either. In either case ISRA
must identify and deploy appropriately qualified management resources to
this effort and display the willingness to make decisions and take action in
-
consequence.
4.
FUTURE PROGRAM:
Output 1: Financial manaqement activities are coordinated
ISRA Will continue to recruit for third supervisor (Bac + 4) for inventory
accounting and the assistant to the Interna1 Auditor (Bac + 5).
Solicit counterpart comments in response to the draft 1996 NRBAR
-
workplan and seek to work with them to harmonize it with the ISRA
workplan.
Meet with USAID/FMO to review progress towards developing a plan for the
-
financial management system.
Output 2: Planninq for and acquirinq of financial resources in the short, medium,
and lonq term are accomplished
Continue working with the ISRA team to develop the grants information
system.
Finalize list. Validate current report formats from application.
Complete analysis of grants using data collection tool.
Output 3: The allocation of credits to the proqram and support budqets is done
ISRA develops encumbrance management system.
ISRA develops procedure for quarterly allocation of budget authority to
managing units.
Output 4: The effective and transparent use of financial resources is assured
Continue to work with Inventory consultant and the ACP to review the
inventory accounting function at ISRA.
ISRA to finish work on the computerized encumbrance control program for
-
the stations.
Output 5: The recordinn and preservinq of financial information is assured
ISRA receives and evaluates bids related to the station level fiancial
management system. DG takes decision.
Output 6: The treatment and communication of financial information is assured
ISRA continues progress on the COBYS to COSYS move for 1995 data.
ISRA customizes COSYS for 1996.
-
Output 7: An appropriate control proqram over operations and svstems is assured
ISRA conducts the 1995 inventory of fixed assets and treasury funds.
Work proceeds on the 1995 audit.
The World Bank consultant visits to review progress on financial
management system development and implementation
Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
January, 1996
1 .
PRINCIPAL ACTIVITIES:
Output 1: Financial manaoement activities are coordinated
ISRA hired third supervisor (Bac + 2) for inventory accounting.
ISRA hired the assistant to the Interna1 Auditor (Bac + 4).
Changed approach to the development of the NRBAR workplan. DG Will
finalize 1996 action plan.
Then Will use parts for CG, ACP, and Al to
develop NRBAR workplan.
Met with USAID/FMO to review progress towards developing a plan for the
financial management system and its certification. ISRA indicated that there
are two options on the table: one to develop the plan internally, the other
to use the results of the 12/95 RFP (see Output 5 below). As nobody at the
meeting could indicate what decision the DG would take nor when, it was
agreed that there would be no future meeting until ISRA has made a
decision.
Output 2: Planninq for and acquirinq of financial resources in the short, medium,
and lonq term are accomplished
Work was delayed for the ISRA team developing the grants information
system as the computer specialists were assigned to other work during the
month.
Team met with DG coordination committee. CG was named as responsible
manager. Decision taken to hire an agent for the CG who would be the daily
manager. Drafted TOR and placed a recruitment ad in the paper. Unable to
hire someone this month.
Decision taken to include all old grants on the master list, list expanded to
224.
Decision taken to send team to stations for direct contact with
research managers.
CRDI notified DG that they were unhappy with the management of 5 grants
and were suspending payments until the problems were resolved.
Presented report on team’s work to the quarterly Programmation meeting.
Output 3: The allocation of credits to the proqram and support budqets is done
ISRA worked to develop an encumbrance management system.
ISRA developed procedures for quarterly allocation of budget authority to
managing units.
Output 4: The effective and transparent use of financial resources is assured
Continued to work with Inventory consultant and the ACP to review the
inventory accounting function at ISRA.
Consultant provided training
sessions to the inventory accountants and the station management
specialists.
ISRA continued work on the computerized encumbrance control program for
the stations.
Output 5: The recordinq and preservinq of financial information is assured
ISRA received and evaluated bids related to the station level fiancial
management system. The committee made its recommendation to the DG.
The DG took no decision.
The DG decided to form a team at Bambey to study the adaptation and use
of an available accounting software package to meet ISRA’s financial
management needs. The CIRAD project manager Will coordinate the work
during the month of February. An expected result of their work is a plan for
installing this program at all the units of ISRA during 1996.
Output 6: The treatment and communication of financial information is assured
ISRA continues progress on the COBYS to COSYS move for 1995 data.
ISRA customizes COSYS for 1996.
Output 7: An appropriate control proqram over operations and svstems is assured
ISRA conducted the 1995 inventory of fixed assets and treasury funds.
Work proceeded on the 1995 audit.
The World Bank consultant visited to review progress on financial
management system development and implementation.
2.
ACCOMPLISHMENTS:
ISRA completed the 12/95 bid process for the station level fiancial
management system.
3.
DIFFICULTIES:
ISRA continued to have difficulty finding qualified personnel for the posts of
accounting supervisor and assistant ta the Interna1 Auditor.
During t h e
month ISRA hired a third supervisor (Bac + 2) for inventory accounting and
the assistant to the Interna1 Auditor (Bac + 4). Their qualifications do not
match those identified by the DG’s communication with USAID. This seems
to be indicative of the continuing problem that ISRA has had in providing
experienced financial professionals to work on the Financial Management
component of the NRBAR project.
It is not clear that ISRA has the rare financial-system-development-expertise
needed to assure that the Bambey development team Will fully realize their
goal. The current program does not establish validation criteria, though it
has been suggested that the TOR from the 12/95 bid process be used.
-
The current program does not establish a justification for choosing the
particular software package (COMPTA) other than its availability at
C E R A A S , i t s m a r k e t i n g b y t h e f i r m t h a t a q u i r e d C O S Y S , a n d a
demonstration that ISRA management attended early in the month.
-
4.
FUTURE PROGRAM:
Outout 1: Financial manaqement activities are coordinated
-
Use the 1996 ISRA action plan to establish the NRBAR workplan.
-
Outout 2: Planninq for and acquirinq of financial resources in the short, medium,
and lonq term are accomplished
The ISRA team developing the grants information system visits the ISRA
-
units to collect information on the grants, to finalize the list, and to analyze
the grants using the data input form.
Output 3: The allocation of credits to the proqram and support budqets is done
-
Output 4: The effective and transparent use of financial resources is assured
-
Continue to work with Inventory consultant and the ACP to review the
inventory accounting function at ISRA.
-
Output 5: The recordinq and preservinq of financial information is assured
The team at Bambey begins its work to adapt and use the COMPTA package
to meet ISRA’s financial management needs. Weekly reports to be sent to
DG’s validation committee.
Output 6: The treatment and communication of financial information is assured
ISRA continues progress on the COBYS to COSYS move for 1995 data.
-
ISRA begins accounting on COSYS for 1996.
-
Output 7: An appropriate control proqram over operations and systems is assured
Progress continues on the 1995 audit.
-
The World Bank consultant continues visit to review progress on financial
management system development and implementation.
-
-
Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
February, 1996
1 .
PRINCIPAL ACTIVITIES:
Output 1: Financial manaqement activities are coordinated
ISRA management continued work on the 1996 Action Plan.
Output 2: Planninq for and acquirinq of financial resources in the short, medium,
and lonq term are accomplished
The ISRA team developing the grants information system visited the ISRA
units to collect information on the grants, to finalize the list, and to analyze
the grants using the data input form.
Counting the inactive grants from the 1994 balance sheet, ISRA has more
than 200.
The computer programmers produced a progress report. They do not have
the software documentation that Will permit them to solve certain technical
problems.
Output 3: The allocation of credits to the proqram and support budqets is done
Output 4: The effective and transparent use of financial resources is assured
Continued to work with Inventory consultant and the ACP to review the
inventory accounting function at ISRA.
Developed draft TOR for training new inventory accountant. Not approved
by SG. Inventory accountant Will solicit training services from local training
centers.
Obtained copy
“Instruction Ministérielle no. 4 MEF du 8 mars 1988”
regarding inventory accounting at para-statal organizations like ISRA.
Inventory accountant started field work to evaluate two-wheeled and four-
wheeled vehicles.
Inventory accountant is being transferred to the SG’s office. It is not clear
how the inventory accounting function Will be managed from there.
Output 5: The recordinq and preservinq of financial information is assured
The team at Bambey began its work to adapt and use the COMPTA package
-
to meet ISRA’s financial management needs. Weekly reports sent to DG’s
validation committee.
Output 6: The treatment and communication of financial information is assured
ISRA continued progress on the COBYS to COSYS move for 1995 data.
-
ISRA did not begin accounting on COSYS for 1996.
Output 7: An appropriate control oroqram over operations and svstems is assured
-
Progress continued on the 1995 audit.
The World Bank consultant continued visit to review progress on financial
management system development and implementation. Regarding financial
development work at Bambey, he expressed concern that ISRA would be
making a decision to acquire software without a thorough comparative
analysis.
As part of the recommended criteria, he proposed that the software permit,
-
with a single data input, the posting to general, cost, and management
accounting, as well as the management of grants in foreign exchange terms
and according to grant budget lines.
2.
ACCOMPLISHMENTS:
-
3.
DIFFICULTIES:
The computer programmers working with the ISRA team developing the
-
grants information system do not have the software documentation that Will
permit them to solve certain technical problems. They have been waiting
since December for a book to be delivered from a local book-store. The
-
software is part of the large, delayed computer equipment contract. The
UIG has not provided the necessary management of this situation.
Inventory accountant is being transferred to the SG’s office. It is not clear
-
how the inventory accounting function Will be managed from there.
No one on the team at Bambey appears to have the rare and requisite skills
and experience in developing financial management systems.
Nor
does
-
anyone, at this time, appear to have a reasonable estimate of time and
money required to finalize the system.
-
4.
FUTURE PROGRAM:
-
Output 1: Financial management activities are coordinated
Use the 1996 ISRA action plan to establish the NRBAR workplan.
Output 2: Planning for and acquirinq of financial resources in the short, medium,
-
and lonq term are accomplished
The ISRA team developing the grants information system finalizes the draft
procedures manual and the analysis of existing grants using the data input
form.
Output 3: The allocation of credits to the proqram and support budqets is done
Output 4: The effective and transparent use of financial resources is assured
Output 5: The recordinq and preservinq of financial information is assured
The team at Bambey continues its work to adapt and use the COMPTA
package to meet ISRA’s financial management needs.
Output 6: The treatment and communication of financial information is assured
ISRA continues progress on the COBYS to COSYS move for 1995 data.
ISRA begins accounting on COSYS for 1996.
Output 7: An appropriate control proqram over operations and systems is assured
Progress continues on the 1995 audit.
-
Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
March, 1996
1.
PRINCIPAL ACTIVITIES:
Output 1: Financial management activities are coordinated
Output 2: Planning for and acouiring of financiai resources in the short, medium, and long term
are accomplished
The ISRA team developing the grants information system finalized the draft procedures
-
manual. They also completed their visits to the research units.
The computer programmer working with the ISRA team developing the grants information
-
system went to the CERAAS project at Bambey to use the existing documentation. She
proposed a work plan of six weeks to finish the application.
ISRA began the process to hire a Management Analyst who would be responsible for the
completion of the grants information system and its eventual operation. Seven candidates
were identified for interviews.
Output 3: The allocation of credits to the prooram and support budoets is done
Output 4: The effective and transparent use of financial resources is assured
Output 5: The recordinq and preservinq of financial information is assured
The team at Bambey continued its work to adapt and use the COMPTA package to meet
ISRA’s financial management needs.
The team began the process of identifying other comparable PC software for ISRA’s
financial management needs.
The team planned and the ISRA DG authorized a trip to France for technical consultations
with CIRAD and PRESYS on the progress to date.
Output 6: The treatment and communication of financial information is assured
ISRA continued progress on the COBYS to COSYS move for 1995 data.
Output 7: An appropriate control program over operations and svstems is assured
Progress continued on the 1995 audit.
2.
ACCOMPLISHMENTS:
Participated, with ISRA, in the Results Framework workshop sponsored by USAID Strategic
-
Objective Team #2.
1
Monthly Report ISRA / NRBAR
David W. Holmes, Financial Advisor
April, 1996
1.
PRINCIPAL ACTIVITIES:
Output 1: Financial manaqement activities are coordinated
The DG reminded his staff that the unit managers must certify their petty cash accounts
each month.
Output 2: Planninq for and acquirino of financial resources in the short, medium, and lono term
are accomplished
The ISRA team developing the grants information system presented the finalized version
of the draft procedures manual to the quarterly PlanningKoordination meeting of unit
managers and requested their comments prior to finalization.
ISRA continued the process to hire a Management Analyst who would be responsible for
the completion of the grants information system and its eventual operation.
Output 3: The allocation of credits to the orooram and support budgets is done
Output 4: The effective and transparent use of financial resources is assured
ISRA received and evaluated offers for training the Inventory Accountant in inventory
accounting. A proposa1 for NRBAR funding was presented to the DG for approval.
Output 5: The recordino and preservino of financial information is assured
The team at Bambey continues its work to adapt and use the COMPTA package to meet
ISRA’s financial management needs.
The team gathers information about other PC software programs to meet ISRA’s financial
management needs.
The team visits CIRAD and PRESYS in France for technical assistance.
Output 6: The treatment and communication of financial information is assured
ISRA continues progress on the COBYS to COSYS move for 1995 data.
Output 7: An appropriate control orooram over operations and systems is assured
Progress continues on the 1995 audit. Auditors begin field work.
The terms of reference for the 1995 audit includes rendering an opinion on ISRA’s indirect
cost rate.
Discussed with the Interna1 Auditor whether ISRA Will be able to produce the
necessary calculations and analysis. ISRA has not yet done SO.
2.
ACCOMPLISHMENTS:
-
3.
DIFFICULTIES:
As ISRA has not yet begun accounting for 1996, there are no reports available to
management. ISRA Will need to revise its 1996 budget before the end of June and needs
-
accounting data to make any decision.
The 1996 ISRA action plan has not yet been finalized.
4.
FUTURE PROGRAM:
Output 1: Financial manaqement activities are coordinated
Use the 1996 ISRA action plan to establish the NRBAR workplan.
Output 2: Planninq for and acquirinq of financial resources in the short, medium, and lonq term
_
are accomplished
ISRA completes the hiring of the Management Analyst who Will be responsible for the
completion of the grants information system and its eventual operation, and begins the
-
orientation process.
Output 3: The allocation of credits to the proqram and support budgets is done
Output 4: The effective and transparent use of financial resources is assured
Output 5: The recordinq and preservinq of financial information is assured
The team at Bambey continues its work to adapt and use the COMPTA package to meet
-
ISRA’s financial management needs.
The team gathers information about other PC software programs to meet ISRA’s financial
_
management needs.
USAID visits the team at Bambey to review progress.
-
Outout 6: The treatment and communication of financial information is assured
ISRA continues progress on the COBYS to COSYS move for 1995 data.
ISRA begins accounting on COSYS for 1996.
Output 7: An appropriate control proqram over operations and svstems is assured
Progress continues on the 1995 audit. Auditors begin field work.
-
-
2
3.
DIFFICULTIES:
As ISRA has not yet begun accounting for 1996, there are no reports available to
management. ISRA Will need to revise its 1996 budget before the end of June and needs
accounting data to make a valid decision.
The 1996 ISRA action plan has not yet been finalized.
4 .
FUTURE PROGRAM:
Output 1: Financial management activities are coordinated
Output 2: Planning for and acouirinn of financial resources in the short, medium, and lono term
are accomplished
The ISRA team developing the grants information system incorporates the comments from
the unit managers before finalizing the procedures manual.
Interview candidates for Management Analyst position who would be responsible for the
completion of the grants information system and its eventual operation.
Output 3: The allocation of credits to the prooram and support budgets is done
ISRA prepares revised budget for 1996.
ISRA establishes the new project budget with the World Bank for 1997.
Output 4: The effective and transparent use of financial resources is assured
The Inventory Accountant goes for training in inventory accounting.
Output 5: The recordinq and preservino of financial information is assured
The deveiopment team at Bambey finishes their work and presents their report with an
implementation plan for ISRA.
USAID visits the team at Bambey to review progress.
Output 6: The treatment and communication of financial information is assured
Output 7: An appropriate control prooram over operations and systems is assured
The 1995 audit report is due.
2
ANNEX B: BIANNUAL REPORTS
Final Report NRBAR Financial Advisor, May, 1996
-
5. FINANCIAL MANAGEMENT
(2nd Sem 1993)
5.1 OBJECTIVES AND PLANNED WORK ACTIVITIES
The aim of this facet of the project is to strengthen ISRA’s financial management
-
system by:
(a) developing adequate financial sub-systems at ISRA,
-
(b) increasing the effectiveness of the computerized accounting system,
(c) strengthening the indirect cost accounting processes,
(d) generating timely financial analyses in forms appropriate to decision-
makers at all levels, and
(e) developing a system for tracking ail donor and Government of Senegal
contributions.
The activities of the Financial Advisor complement the activities of Ernst &
Young/Dakar (USAID Contract Number 685-0285-c-00-2299-00),
including their
Phase I analysis of the existing ISRA financial management system and
recommendations
for its improvement, and the implementation of the Phase II
Action Plan for an improved financial management system. The Financial Advisor’s
activities reinforce ISRA management’s capacity to coordinate, monitor, and
-
evaluate the change process brought about by the Ernst & Young/Dakar program;
and to assure the effective future operation of the reorganized financial
management system. The Financial Advisor coordinates his activities with the
donors in the development of the financial improvement plan.
During the period July to December 1993 the Financial Advisor work-plan was as
follows:
Orientation, meeting key participants, and reviewing the Ernst &
Young documentation. Prepare output table summarizing results of
document review.
-
Participate in 1994 budget preparation.
Learn the operations of current ISRA systems.
-
Assist ISRA/SG in the development of SOWs for consultations in
Computer Systems and Human Resource Development.
-
Participate in meetings with ISRA and Ernst & Young to finalize the
Action Plan for Step 2.
Work on the resolution of out-standing accounting problems.
Assist with the workplan for accomplishing the accounting for 1993.
Review the proposed computer tool for the management of financing
agreements.
5.2 WORK UNDERTAKEN DURING THE PERIOD
During the period July to December 1993 work from the Financial Advisor work-
plan was undertaken as follows:
Completed orientation, met key participants, and reviewed the Ernst
& Young documentation. Prepared output table summarizing results
of document review.
Attended 1994 budget preparation meeting.
Began learning the operations of current ISRA systems.
Proposed SOW for consultation in Computer Systems.
Participated in meetings with ISRA and Ernst & Young to finalize the
Action Plan for Step 2.
Participated in meetings to discuss modalities for the resolution of the
out-standing vendor debt.
Participated in meetings to develop the workplan for accomplishing
the accounting for 1993.
During the period July to December 1993 problems delaying work from the
Financial Advisor work-plan were encountered as follows:
The SOW for the Computer System consultation was tabled by ISRA.
ISRA judged that the UIG did not need external assistance in
addressing the issues raised by the Ernst & Young/Dakar reports, nor
in the migration from the System 36 to the AS/400.
The SOW for the Human Resource Development consultation was not
reviewed by ISRA. ISRA is more interested in identifying individual
training opportunities.
Other accomplishments during the period included:
ISRA delivered their proposed Action Plan for Phase II to USAID.
The 1992 audit report was completed and delivered to ISRA.
ISRA engaged consultants to study the market potential for ISRA’s
-
production of seeds and vaccines, and to determine ISRA’s optimal
organization for the marketing function.
ISRA engaged an audit firm for the 1993 audit.
5.3 SUMMARY, CONCLUSIONS AND RECOMMENDATIONS
-
Progress was made during the period towards reorganizing the ISRA financial
management system.
-
During the period January to June 1994 the Financial Advisor work-plan Will be as
follows:
Work with ISRA and Ernst & Young/Dakar as they implement the
Action Plan for Phase II. This Will include short-term training.
Continue to reinforce ISRA management’s capacity to coordinate,
monitor, and evaluate the changes resulting from the activities of
Ernst & Young/Dakar (USAID Contract Number 685-0285-c-00-2299-
00) including:
strengthen management of the donor agreements;
install the payroll accounting module;
strengthen the management of fixed assets;
strengthen the treasury management system, including
the IDA reimbursement process;
strengthen the management reporting system; and
-
establish the cost accounting system, including the
determination of the indirect cost rate.
Continue work with USAID and ISRA to establish modalities for the
liquidation of some of the ISRA vendor debt.
Work with ISRA and Ernst & Young/Dakar as they audit the 1993
financial reports.
Participate with the CID/NRBAR team and the ISRA staff in a review
of the NRBAR project logical framework. Develop the 1994 workplan
and the 1994 - 1998 workplan with ISRA colleagues with reference
to the logical framework.
-
-
5. FINANCIAL MANAGEMENT
(1st Sem 1994)
5.1 OBJECTIVES AND PLANNED WORK ACTIVITIES
Financial management activities Will be particularly oriented to achieving Project
Objective (4) and Project Output 2c.
The aim of this facet of the project is to
strengthen ISRA’s financial management system by:
(a) developing adequate financial sub-systems at ISRA,
(b) increasing the effectiveness of the computerized accounting system,
(c) strengthening the indirect cost accounting processes,
(d) generating timely financial analyses in forms appropriate to decision-
makers at all levels, and
(e) developing a system for tracking all donor and Government of Senegal
contributions.
The activities of the Financial Advisor complement the activities of Ernst &
Young/Dakar (USAID Contract Number 685-0285-c-00-2299-00), including their
Phase I analysis of the existing ISRA financial management system and
recommendations
for its improvement, and the implementation of the Phase II
Action Plan for an improved financial management system. The Financial Advisor’s
activities reinforce ISRA management’s capacity to coordinate, monitor, and
evaluate the change process brought about by the Ernst & Young/Dakar program;
and to assure the effective future operation of the reorganized financial
management system. The Financial Advisor coordinates his activities with the
donors in the development of the financial improvement plan.
During the period July 1, 1993 to July 31, 1994 the Financial Management work-
plan was as follows:
Julv 1, 1993
Orientation, meeting key participants, and reviewing the Ernst &
Young documentation. Prepare output table summarizing results of
document review.
Participate in 1994 budget preparation.
Learn the operations of current ISRA systems.
Assist ISRA/SG in the development of SOWs for consultations in
Computer Systems and Human Resource Development.
Participate in meetings with ISRA and Ernst & Young to finalize the
Action Plan for Step 2.
-
Work on the resolution of out-standing accounting problems.
Assist with the workplan for accomplishing the accounting for 1993.
_
Review the proposed computer tool for the management of financing
agreements.
-
Januarv 1, 1994
Finalize Action Plan for Phase II.
-
Finish installation of payroll accounting module (SYSPAI).
-
Certify ISRA’s financial management system.
Strengthen the management of fixed assets.
Strengthen treasury management.
-
Close 1993 accounts.
Liquidate ISRA’S vendor debt.
Improve the IDA reimbursement process.
-
Continue sustainable financial management operations subsequent to
the E&Y contract closure and USAID financial management system
_
certification.
M o d i f y f i n a n c i a l m a n a g e m e n t o p e r a t i o n s p e r a u d i t r e p o r t
_
recommendations.
Close 1994 accounts.
-
Evaluate the implementation of the E&Y Phase II.
Train accounting staff for new accounting system and computer
operations.
Increase the effectiveness of the computerized accounting system.
Train computer staff for new accounting system and computer
-
operations.
-
Strengthen management reporting system.
Prepare 1995 budget on the basis of reorganized accounting system
and operations manual.
Strengthen management of donor agreements.
5.2 WORK UNDERTAKEN DURING THE PERIOD
During t h e p e r i o d July 1, 1 9 9 3 t o July 3 1 ,
1 9 9 4 w o r k f r o m t h e Financial
Management work-plan was undertaken as follows:
Julv 1, 1993
Completed orientation, met key participants, and reviewed the Ernst
& Young documentation. Prepared output table summarizing results
of document review.
Attended 1994 budget preparation meeting.
Began learning the operations of current ISRA systems.
Proposed SOW for consultation in Computer Systems.
Participated in meetings with ISRA and Ernst & Young to finalize the
Action Plan for Step 2.
Participated in meetings to discuss modalities for the resolution of the
out-standing vendor debt.
Participated in meetings to develop the workplan for accomplishing
the accounting for 1993.
Januarv 1, 1994
Participated in meetings with ISRA and Ernst & Young to finalize the
Action Plan for Phase II.
Pilot test SYSPAI module prior to integrating with COSYS.
The auditors witnessed the year-end inventory.
Worked with the with the unit responsible for tracking the IDA credit
(Cellule des Memoires) to develop and implement interna1 controls.
The 1993 audit report was completed and delivered to ISRA.
Meetings held with USAID to discuss modalities for presenting vendor
debt.
IDA financed an analysis of IDA reimbursement process.
Continued implementation of audit report recommendations.
Begin processing 1994 accounting transactions. Develop SOW for
external audit. Begin process of requesting proposals.
Preliminary activities for the training of the accounting staff were
performed.
-
Developed revised SOW for computer system consultant. Obtained
approval from project management.
-
Technical training for computer staff related to the acquisition of the
AS/400 accomplished.
-
Continued identification and collection of copies of donor agreements.
Other accomplishments during the period included:
-
Julv 1, 1993
ISRA delivered their proposed Action Plan for Phase II to USAID.
-
The 1992 audit report was completed and deiivered to ISRA.
ISRA engaged consultants to study the market potential for ISRA’s
production of seeds and vaccines, and to determine ISRA’s optimal
organization for the marketing function.
ISRA engaged an audit firm for the 1993 audit.
-
Januarv 1, 1994
ISRA created the position of Interna1 Auditor and successfully
-
recruited a candidate.
ISRA relocated their headquarters to a new building in Bel Air.
During the period July 1, 1993 to July 31, 1994 problems delaying work from the
Financial Management work-plan were encountered as follows:
-
Julv 1, 1993
The TOR for the Computer System consultation was tabled by ISRA
as being to narrowly focused.
T h e i n i t i a l d i s c u s s i o n s f o r t h e Human Resource D e v e l o p m e n t
-
consultation did not result in the development of a TOR.
Januarv 1, 1994
-
The Ernst & Young contract was inactive during the period. This
delayed the execution of several work items.
ISRA was unable to liquidate the vendor debt. The process initiated
with USAID was not successful. This item may need redesign.
5.3 SUMMARY, CONCLUSIONS AND RECOMMENDATIONS
While progress was made during the period towards reorganizing the ISRA financial
management system, the delay in implementing the Phase II Action Plan delays the
USAID certification of the ISRA financial management system, USAID certification
is now scheduled for 1995. The USAID certification has been a precondition to the
release of the $1 million of project funds to support the NRMs program, these
funds may not be available for the 1995 planting season.
The denial by the Ministry of Finance for ISRA’s PL480 proposa1 to liquidate vendor
debt is a setback to ISRA’s mid-term goal of achieving financial solvency. A
different approach must be found with the cooperating donors to make ISRA
financially solvent.
During the period August 1 to December 31, 1994 the Financial Management
work-plan Will be as follows:
Work with ISRA and Ernst & Young/Dakar as they implement the
Action Plan for Phase II. This Will include short-term training.
Continue to reinforce ISRA management’s capacity to coordinate,
monitor, and evaluate the changes resulting from the activities of
Ernst & Young/Dakar (USAID Contract Number 685-0285-c-00-2299-
00) including:
strengthen management of the donor agreements;
install the payroll accounting module;
strengthen the management of fixed assets;
strengthen the treasury management system, including
the IDA reimbursement process;
strengthen the management reporting system; and
establish the cost accounting system, including the
determination of the indirect cost rate.
Work with ISRA to recruit the computer system consultant; develop
the SOW for the evaluation of E&Y; and recruit the external auditor.
5. FINANCIAL MANAGEMENT
(2nd Sem 1994)
-
5.1 OBJECTIVES AND PLANNED WORK ACTIVITIES
Financial management activities Will be particularly oriented to achieving Project
-
Objective (4) and Project Output 2c.
The aim of this facet of the project is to
strengthen ISRA’s financial management system by:
-
(a) developing adequate financial sub-systems at ISRA,
(b) increasing the effectiveness of the computerized accounting system,
+
(c) strengthening the indirect cost accounting processes,
(d) generating timely financial analyses in forms appropriate to decision-
makers at all levels, and
-
(e) developing a system for tracking all donor and Government of Senegal
contributions.
-
The activities of the Financial Advisor, working in collaboration with his ISRA
counterpart, complement the activities of Ernst & Young/Dakar (USAID Contract
Number 685-0285-c-00-2299-00),
including their Phase I analysis of the existing
ISRA financial management system and recommendations
for its improvement, and
the implementation of the Phase II Action Plan for an improved financial
management system.
The Financial Advisor’s activities reinforce ISRA
management’s capacity to coordinate, monitor, and evaluate the change process
brought about by the Ernst & Young/Dakar program; and to assure the effective
future operation of the reorganized financial management system. The Financial
Advisor coordinates his activities with the donors in the development of the
financial improvement plan.
During t h e p e r i o d J a n u a r y 1 , 1 9 9 4 t o D e c e m b e r 3 1 , 1 9 9 4 t h e F i n a n c i a l
Management work-plan was as follows:
January 1, 1994
Finalize Action Plan for Phase II.
Finish installation of payroll accounting module (SYSPAI).
Certify ISRA’s financial management system.
-
Strengthen the management of fixed assets.
Strengthen treasury management.
Close 1993 accounts.
Liquidate ISRA’S vendor debt.
Improve the IDA reimbursement process.
Continue sustainable financial management operations subsequent to
the E&Y contract closure and USAID financial management system
certification.
M o d i f y f i n a n c i a l m a n a g e m e n t o p e r a t i o n s p e r a u d i t r e p o r t
recommendations.
Close 1994 accounts.
Evaluate the implementation of the E&Y Phase II.
Train accounting staff for new accounting system and computer
operations.
Increase the effectiveness of the computerized accounting system.
Train computer staff for new accounting system and computer
operations.
Strengthen management reporting system.
Prepare 1995 budget on the basis of reorganized accounting system
and operations manual.
Strengthen management of donor agreements.
Auqust 1, 1994
Continue activities begun during the first part of the year.
Establish appropriate cost accounting system.
5.2 WORK UNDERTAKEN DURING THE PERIOD
During the period January 1, 1994 to December 31, 1994 work from the Financial
Management work-plan was undertaken as follows:
Januarv 1, 1994
Participated in meetings with ISRA and Ernst & Young to finalize the
Action Plan for Phase II.
Pilot test SYSPAI module prior to integrating with COSYS.
The auditors witnessed the year-end inventory.
Worked with the with the unit responsible for tracking the IDA credit
(Cellule des Memoires) to develop and implement interna1 controls.
The 1993 audit report was completed and delivered to ISRA.
Meetings held with USAID to discuss modalities for presenting vendor
-
debt.
IDA financed an analysis of IDA reimbursement process.
-
Continued implementation of audit report recommendations.
Begin processing 1994 accounting transactions. Develop SOW for
external audit. Begin process of requesting proposals.
Preliminary activities for the training of the accounting staff were
performed.
-
Developed revised SOW for computer system consultant. Obtained
approval from project management.
-
Technical training for computer staff related to the acquisition of the
AS/400 accomplished.
Continued identification and collection of copies of donor agreements.
Auqust 1, 1994
Adjusted due dates to Phase II action plan after E&Y and USAID finish
negotiations.
E&Y began work on the Phase II action plan.
-
Continued work with the with the unit responsible for tracking the
IDA credit (Cellule des Memoires).
Developed short list of firms for consideration as external auditor.
Elaborated a draft program for the development of the administrative
and accounting staff training plan. Reviewed with the SG.
Reviewed with ISRA the collected CV’s and other expressions of
interest related to the computer systems TOR. Reprogrammed the
timing of this activity for the 2nd semester of 1995.
Prepared the 1995 budget on the basis of the reorganized accounting
system.
Completed
identification
and collection
o f c o p i e s
o f donor
agreements.
Other accomplishments during the period included:
Januarv 1, 1994
ISRA created the position of Interna1 Auditor and successfully
recruited a candidate.
ISRA relocated their headquarters to a new building in Bel Air.
August 1, 1994
ISRA reorganized their financial management services, centralizing the
accounting function at the DG level.
E&Y and ISRA had a three-day seminar to present the new accounting
system and procedures.
ISRA held two-week training seminar on the INFORM system. This
system Will provide critical input to the future cost accounting
system.
In talks with the Min of Finance USAID continued to identify funds in
PL 480 as available for the liquidation of ISRA’s vendor debt.
IDA mission and ISRA financial management staff met to revise TOR
for the mid-term evaluation. ISRA added language to proposed TOR
to evaluate the “integrated financial mangement system” as proposed
and delivered under the E&Y financial reorganziation contract.
During the period January 1, 1994 to December 31, 1994 problems delaying work
from the Financial Management work-plan were encountered as follows:
Januarv 1, 1994
The Ernst & Young contract was inactive during the period. This
delayed the execution of several work items.
ISRA was unable to liquidate the vendor debt. The process initiated
with USAID was not successful. This item may need redesign.
Auqust 1, 1994
The SYSPAI module was not integrated into COSYS. This activity
was suspended pending the software up-grade per the E&Y design.
The contract for external auditor for the period 1994 - 1996 was not
opened for bids.
The current audit contract was continued for
another year.
The E&Y contract Phase II started later than expected and several
work items were delayed including:
strengthen management of the donor agreements;
install the payroll accounting module;
strengthen the management of fixed assets;
strengthen the treasury management system, including
the IDA reimbursement process;
strengthen the management reporting system; and
establish the cost accounting system, including the
-
determination of the indirect cost rate.
E&Y announced that the COBYS package would not account for
encumbrances. This was unacceptable to ISRA and USAID. E&Y
ultimately accepted ISRA position to adapt the COBYS package to
track encumbrances. This is technically possible without using the
Senegalese chart of accounts by creating encumbrance accounts
within the COBYS data base. The UIG could also exploit the security
controls inherent in the AS/400 and develop an in-put screen uniquely
for the encumbrance control.
E&Y maintains that this is only a
temporary solution. Recommends that ISRA contact software vendor
-
for the development of a specific module at a later date.
E&Y did not provide any training of the ISRA accountants when they
presented the new accounting system. It is not evident that E&Y Will
perform any training on the new accounting system.
-
5.3 SUMMARY, CONCLUSIONS AND RECOMMENDATIONS
While progress was made during the period towards reorganizing the ISRA financial
-
management system, the delay in implementing the Phase II Action Plan delays the
USAID certification of the ISRA financial management system, USAID certification
is now scheduled for 1995. The USAID certification has been a precondition to the
-
release of the $1 million of project funds to support the NRMs program, these
funds may not be available for the 1995 planting season.
-
The denial by the Ministry of Finance for ISRA’s PL480 proposa1 to liquidate vendor
debt is a setback to ISRA’s mid-term goal of achieving financial solvency. A
different approach must be found with the cooperating donors to make ISRA
-
financially solvent.
The Ernst & Young contract was ambitious and its terms of reference set very
broad objectives. However the resources available to Ernst & Young were limited.
Ernst & Young made the decision to focus their efforts on the reorganization of the
financial management responsibility within the context of the existing law, and the
centralization of the accounting function at the ACP’s office. This included the
development of a cost accounting system to better identify which charges cari be
recovered as direct costs, and to provide a proration of non-specified indirect costs
to programs, eventually integrating them into ISRA’s budgetary/billing procedures.
Ernst & Young also aided ISRA in completing outstanding audit actions.
Other areas targeted by the terms of reference did not receive the application of
resources required.
These areas require complementary funds to advance their
realization.
Complementary funds are inciuded in the CID contract. These funds are available
to continue work indicated in the Ernst & Young contract and to undertake other
activities in furtherance of the overall project objectives.
As the Ernst & Young contract Will close during the first semester of 1995.
It is
necessary to identify now those areas requiring additional funding for full
realization.
During the period January 1 to July 1, 1995 the Financial Management work-plan
Will be as follows:
Work with ISRA to develop the ISRA financial management strategic
plan, including the long term plan for financial improvement. This
would include:
the introduction to fund accounting concepts and practice;
the adaptation of management accounting practice for different
ISRA stakeholders;
the continued review of effective organization structures for
financial management in agricultural research;
t h e d e v e l o p m e n t o f f i n a n c i a l i n d i c a t o r s t o i m p r o v e
management’s
ability
t o p l a n ,
control
and
evaluate
organizational effectiveness;
the development of a mid-term strategy for accessing donor
funds for sustainable agricultural research;
the identification of worldwide “benchmark” agricultural
research accounting practice and the development of an ISRA
auto-evaluation process to permit ISRA to compare its practice
with the worldwide standards; and
t h e d e v e l o p m e n t o f s t u d y - t o u r i t i n e r a r i e s f o r f i n a n c i a l
management staff.
Work with ISRA and Ernst & Young/Dakar as they implement the
Action Plan for Phase II.
Continue to reinforce ISRA management’s capacity to coordinate,
monitor, and evaluate the changes resulting from the activities of
Ernst & Young/Dakar (USAID Contract Number 685-0285-c-00-2299-
00) including:
strengthen management of the donor agreements;
install the payroll accounting module;
strengthen the management of fixed assets;
strengthen the treasury management system, including
the IDA reimbursement process;
strengthen the management reporting system; and
establish the cost accounting system, including the
determination of the indirect cost rate.
W o r k w i t h I S R A t o r e v i s e t h e T O R f o r t h e c o m p u t e r s y s t e m
consultant. Complete commodity procurement plan to include centers
and stations.
Develop a systems integration strategy based on
computers and telecommunications.
Develop the TOR for the evaluation of the work performed under the
USAID contract for the reorganization of the financial management
system. Present to ISRA for approval and execution.
Finalize program for the development of the administrative and
a c c o u n t i n g s t a f f t r a i n i n g p l a n f o r t h e n e w o r g a n i z a t i o n , j o b
descriptions, and procedures manuals. Present to ISRA for approval
-
and execution.
Work with ISRA to complete the recruitment of the external auditor
for the period 1995 - 1997.
Develop the TOR for the organization of the interna1 audit office and
the development of the annual workplan.
-
Develop the TOR for the evaluation of the historic procurement
transaction at ISRA and the an annual procurement plan, and to
propose a procurement office.
Present to ISRA for approval and
-
execution.
-
-
5. FINANCIAL MANAGEMENT
(1 st Sem 1995)
5.1 OBJECTIVES AND PLANNED WORK ACTIVITIES
Obiectives
Financial management activities Will be particularly oriented to achieving Project
Objective (4) and Project Output 2c.
The aim of this facet of the project is to
strengthen ISRA’s financial management system by:
(a) developing adequate financial sub-systems at ISRA,
(b) increasing the effectiveness of the computerized accounting system,
(c) strengthening the indirect cost accounting processes,
(d) generating timely financial analyses in forms appropriate to decision-
makers at all levels, and
(e) developing a system for tracking all donor and Government of Senegal
contributions.
The activities of the Financial Advisor, working in collaboration with his ISRA
counterpart, complement the activities of Ernst & Young/Dakar (USAID Contract
Number 685-0285-c-00-2299-00),
including their Phase I analysis of the existing
ISRA financial management system and recommendations
for its improvement, and
the implementation of the Phase II Action Plan for an improved financial
management system.
The Financial Advisor’s activities reinforce ISRA
management’s capacity to coordinate, monitor, and evaluate the change process
brought about by the Ernst & Young/Dakar program; and to assure the effective
future operation of the reorganized financial management system. The Financial
Advisor coordinates his activities with the donors in the development of the
financial improvement plan.
Work-plan
The work-plan originally presented in the Fourth Biannual Report has changed in
response to the ISRA mid-term review and the ISRA Strategic Plan for Financial
Management.
The financial management team used a logical framework as the
structural tool for the elaboration of the ISRA Strategic Plan for Financial
Management.
The goal of ISRA’s financial management is to support ISRA
operations through the establishment of appropriate financial policies and systems.
The achievement of this goal cari be measured in part by the extent to which
ISRA’s financial partners continue to support ISRA.
The financial management team identified seven strategic objectives which need
to be fulfilled to achieve the goal, and considered that these objectives and their
enabling activities were within the management purview of ISRA. These objectives
are:
1.
Financial management activities are coordinated;
2.
Identification and acquisition of financial resources is done;
3.
Annual budgets for programs and overhead are prepared;
4.
Transparent and efficient financial procedures are assured;
5 .
Recording and conserving of financial information are assured;
6.
Analysis and communication of financial information are assured; and
7.
An appropriate system of interna1 and external controls is established.
The 1995 workplan has been divided into sections according to these strategic
objectives from the ISRA Strategic Plan for Financial Management rather than
holding to the previous presentation in the 1994 workplan which had its origin in
the original financial management objectives from the 1991 bi-lateral accord.
These original bi-lateral accord objectives cari still be found within the strategic
objectives of the 1995 workplan.
The ISRA Strategic Plan for Financial
Management is considered a verifiable indicator of both the impact that this
important project program is having at ISRA and also of ISRA’s “buying-in” to the
project.
5.2 WORK UNDERTAKEN DURING THE PERIOD
During the period January 1, 1995 to June 30, 1995 work from the Financial
Management workplan was undertaken as follows:
-
Output 1: Financial manaqement activities are coordinated
Highlighted the fact that the Control de Gestion (CG) has no operational control
over day-to-day activities but rather is the member of the Directeur Général’s (DG)
staff responsible for analysis of reported results and future budgets. The CG Will
also coordinate the medium term financial plan.
-
Continued work with the organization of the financial management function at the
station level. Called for a meeting to harmonize the conflicting organization charts
that resulted from the mid-term review.
Identified the 1 1 financial staff persons
for the 1 1 stations (DG included).
Progress was made in the development of the workplan for the Auditeur Interne
(Al). But no progress was evident to solicit a larger input from the Conseil
d’Administration (CA) as concerns the approval of senior management and review
-
of the Al’s workplan and reports.
Developed and submitted to the DG for approval a program for the development
of in-service training for the ISRA administrative and financial staff. The DG is
considering the program.
Began work to improve communications to all levels of the new financial
management system. Participated with the Ernst & Young (E&Y) contractors as
they visited the stations to review the actual needs of the researchers and
administrative staff for financial management.
However, results from this were
only reported to the Comité de Pilotage (CP) and were not widely diffused.
The financial management coordination team finalized the ISRA Strategic Plan for
Financial Management and submitted it to the DG. The DG is considering the plan.
This team produced their first semester report and submitted it to the DG.
Output 2: Planninq for and acquirinq of financial resources in the short, medium,
and Ions term are accomplished
The draft financial planning chapter of the procedures manual was produced by
E&Y and discussed at ISRA. During these discussions a technical solution was
identified for the management of multi-year grants outside of the accounting
system (engagements financiers) through the use of a new installation of COBYS
with a multi-currency module. This second COBYS installation would be owned
by the CG and would provide information for the following year’s revenue budget.
ISRA presented its analysis of the GOS budget support to the Inter-Ministerial
Council.
Work began on the development of the system for the centralized management of
the grants information.
Work continued on the strengthening of the Commercial activities. The procedures
manual was produced by E&Y and discussed at ISRA.
The 1994 audit report confirmed the level of Accounts Payable that ISRA owes to
its vendors. Progress was made on the negotiations with the GOS for shifting
some of this debt out of ISRA.
Output 3: The allocation of credits to the proqram and support budqets is done
Proposed using the venue of the meeting (to harmonize the conflicting organization
charts, see Output 1 above) to consider management rules clearly delegating the
DG’s authority to the various level in the organization as concerns execution of
research operations, fixed asset acquisition, and general overhead expenditures,
i.e., to clearly delineate the responsibility levels for managers as to who cari sign
for a budget line and for how much.
Output 4: The effective and transparent use of financial resources is assured
The encumbrance accounting system was installed. There has been no progress
on training the operators nor in assuring its use.
The chapter on treasury management was delivered by E&Y. Work has begun to
develop the treasury management system.
Output 5: The recordinq and preservinq of financial information is assured
Solicited a study of the station level financial management information needs and
received an offer to perform the development and installation - technical and
financial proposals. Submitted offer to the DG for approval.
Began identification of other research institutes that use generally accepted
accounting principles on both the national and international scale.
Began introduction of the concepts of fund accounting which specifies the source
and use of funds.
-
Finished the in-house development of an encumbrance accounting system that
assured the presentation of encumbrance balances together with allocated budget
figures and actual expenditures by budget line. Assured that data in-put to the
encumbrance system is separate from data in-put to the general accounting
system.
Continued discussions with E&Y to assure that the billings to donors (mémoires)
are based on actual accounting data and do not require additional data in-put; that
the processing of billings to donors and the recovery of payments is controlled by
general ledger accounts; that the donor financial reports, presented by donor
account line, cari be prepared from the actual accounting data and do not require
additional data in-put; and that ISRA, using a foreign exchange module in the
accounting system, cari manage the grants in the donor currency.
-
Output 6: The treatment and communication of financial information is assured
No progress.
-
Output 7: An appropriate control proqram over operations and svstems is assured
Progress was made on establishing a short list of vendors for the 1995 external
audit. The Terms of Reference (TOR) were completed. The TOR includes the
requirement that the auditor verify the ISRA indirect cost rate.
Progress continued on the 1994 external audit.
The Al presented a draft workplan for 1995.
5.3 ACCOMPLISHMENTS
-
Other accomplishments during the period included:
ISNAR is adapting the logical framework and strategy paper developed January
1995 (Ebauches de la Stratégie et du Cadre Logique pour la Fonction Financière de
I’ISRA) for the preparation of a training module on Financial Management of
agricultural research organizations. ISNAR is also considering incorporating this
paper as a chapter in ISNAR’s Sourcebook on Financinq Aqricultural Research
which Will have worldwide circulation.
The ACP went to Morocco for Z-weeks training in financial management.
ISRA changed the counterpart assignment. Will now be working principally with
the ACP. This is consonant with the recommendations from the IDA mid-term
report.
The USAID Controller recommended an external review team to review ISRA’s
progress towards certification of it’s financial management system and to develop
a program for completion.
5 . 4 DIFFICULTIES
During the period January 1, 1995 to June 30, 1995 difficulties were experienced
delaying work from the Financial Management workplan as follows:
Output 1: Financial manaqement activities are coordinated
The budget calendar proposed in the new procedures manual was not respected.
There was no progress made in developing the 1996 budget.
The new governing law for ISRA was not finalized and progress towards
strengthening the role of the CA was not made.
The communication strategy to assure a sharing of information about the financial
management system was not fully developed. The visit to the stations to further
identify the needs of the users of the financial management system led to a report
that was never communicated back to the participants.
Output 2: Planninq for and acquirinq of financial resources in the short, medium,
and lonq term are accomplished
Work did not start on the development of a standard method of negotiating with
the donors.
Absent an indirect cost rate, work did not start on the negotiating of donor
financing of indirect costs.
As fund accounting concepts have not been sufficiently disseminated, ISRA did not
decide to create funds for capital equipment nor operations.
The commercial service did not communicate its gross margin nor establish its cost
of goods sold.
Absent a certified financial system, ISRA was unable to begin negotiations with the
donors on the creation of some means to liquidate its indebtedness.
Output 3: The allocation of credits to the proqram and support budqets is done
While work progressed on the establishment of the ISRA strategic plan, there was
no progress on preparing the 1996 budget.
Output 4: The effective and transparent use of financial resources is assured
-
The procedures manual was under development during the period.
Output 5: The recordino and preservinq of financial information is assured
Computer equipment destined for the stations has not yet been ordered.
E&Y did not make its contribution to the TOR for the strengthening of the
computer tenter management.
-
The DG continued to withhold approval for the consultancy to strengthen the
computer tenter management.
Outout 6: The treatment and communication of financial information is assured
Because of the demands from the financial system reorganization (E&Y) and the
need to close the 1994 accounts, there were no periodic accounting reports.
Output 7: An appropriate control proqram over operations and svstems is assured
5.5 SUMMARY, CONCLUSIONS AND RECOMMENDATIONS
-
Several accomplishments were marked during this period, many of them resulting
from implementation of the recommendations in the report from the January mid-
term review.
The financial management report from the mid-term review
concluded that the financial reorganization would be successful if certain conditions
were met and the report made several recommendations for E&Y and ISRA. These
recommendations were subsequently presented to the Minister in the March 1995
Action Plan. The mid-term review seems to have stimulated the ISRA financial
management team as they set out to implement several of these recommendations:
The ISRA Strategic Plan for Financial Management including a logical
framework and the 1995 workplan was finished and submitted to the DG.
A program for the institutionalization of in-service training was finalized and
submitted to the DG.
ISRA requested and received an offer for the development of a station level
financial management information system which would permit the exchange
of information with the centralized accounting system.
ISRA announced the adoption of fund accounting concepts in its strategic
plan and sought to modify the proposed accounting system to assure fund
transparency to the donors.
ISRA also began discussions about the development of a system to manage
multi-year grants, using the donor currency units, which could be linked to
the accounting system.
While ISRA made progress during the period in implementing recommendations
from the mid-term review and in reorganizing its financial management system, its
new, more lively posture in general and during meetings to respond to the E&Y
services and recommendations seems to have caught E&Y off guard. E&Y was not
seen to respond to the mid-term review recommendations in a positive sense. Nor
did it appear that E&Y was dealing in good faith when receiving ISRA’s reactions
to the E&Y proposals or ISRA’s proposed modifications to the E&Y proposals. E&Y
was reluctant to develop and install an encumbrance package, seemed reluctant
to review the needs assessment, and when the need for a computerized financial
information system at the station level was identified E&Y pronounced itself
uninterested in establishing it. E&Y never made its offered contribution to the TOR
for strengthening the ISRA computer service management, nor for strengthening
the ISRA purchasing management.
E&Y did not follow up on its suggestion to
create a financial management system (engagements financieres) with a new
installation and customization of COBYS, using the multi-currency module, for the
use of the CG.
The mid-term review report said that E&Y could bring the assignment to a good
close if it implemented the report’s recommendations. E&Y seemed to ignore the
implications of the mid-term review report, and the ISRA financial team’s response.
The ISRA DG may have played a role in this as he did not endorse many of the
mid-term review’s recommendations when in meetings with E&Y, despite the
inclusion of these recommendations in the Action Plan proposed to the Minister in
March 1995. Nor was USAID able to respond in a timely manner to the initial
recommendations from the mid-term review. SO, it appears, that E&Y contented
itself to simply go along as it had always done.
Finally, at the end of the period,
when it became evident that progress was not being made by all parties towards
resolving the reservations found in the mid-term review report, and progress
towards financial certification was seen to be negligible, the USAID Controller
recommended an external review to assess ISRA’s progress towards USAID’s
certification of it’s financial management system and to work with ISRA to develop
a program for the completion of complementary actions.
The USAID certification of the ISRA financial management system has been a
precondition to the release of the $1 million of project funds to support the NRMs
program, these funds may not be available for the 1996 budget season.
The Ernst & Young contract was ambitious and its terms of reference set very
broad objectives. However the resources available to Ernst & Young were limited.
Ernst & Young made the decision to focus their efforts on the reorganization of the
financial management responsibility within the context of the existing law, and the
centralization of the accounting function at the ACP’s office. E&Y helped ISRA to
up-grade the central computerized accounting system. During the first semester
of 1994, ISRA was able to produce the 1993 financial statements as scheduled
and, in turn, the external auditor submitted its report on time.
Other areas targeted by the terms of reference did not receive the application of
-
resources required. These areas require complementary funds to advance their
realization.
Some complementary funds are included in the CID contract. These funds are
available to undertake other activities in furtherance of the overall project
objectives regarding the financial management system.
During the period July 1 to December 31,
1995 the Financial Management
workplan Will be as follows:
Continue to work with ISRA to implement the ISRA financial
management strategic plan, including the long term plan for financial
improvement. This would include:
the development of a central grants management information
system;
the development of a station level management information
system for administration, finance and accounting;
the development of a mid-term systems integration strategy for
administration,
finance and accounting, and research
management;
-
the introduction to fund accounting concepts and practice;
-
the adaptation of management accounting practice for different
ISRA stakeholders;
-
the continued review of effective organization structures for
financial management in agricultural research;
t h e d e v e l o p m e n t
of financial
indicators to
improve
management’s
ability to plan,
control
and
evaluate
organizational effectiveness;
the development of a mid-term strategy for accessing donor
funds for sustainable agricultural research;
the identification of worldwide “benchmark” agricultural
research accounting practice and the development of an ISRA
auto-evaluation process to permit ISRA to compare its practice
with the worldwide standards; and
the development of study-tour itineraries for financial
management staff.
Work with ISRA and Ernst & Young as they finish implementation of
the Action Plan for Phase II.
Continue to reinforce ISRA management’s capacity to coordinate,
monitor, and evaluate the changes resulting from the activities of
Ernst & Young/Dakar (USAID Contract Number 685-0285-c-00-2299-
00) including:
strengthen management of the donor agreements;
install the payroll accounting module;
strengthen the management of fixed assets;
strengthen the treasury management system, including
the IDA reimbursement process;
strengthen the management reporting system; and
establish the cost accounting system, including the
determination of the indirect cost rate.
W o r k w i t h I S R A t o r e v i s e t h e T O R f o r t h e c o m p u t e r s y s t e m
consultant to strengthen the management of the central computer
installation.
Work with ISRA to develop the TOR for the assessment of the ISRA
financial management system and the development of a program for
complementary actions to qualify the ISRA financial management
system for certification by USAID.
Present to ISRA for approval and
execution.
Work with ISRA to complete the recruitment of the external auditor
for 1995.
Work with ISRA to develop the TOR for the organization of the
interna1 audit office and the development of the annual workplan.
Present to ISRA for approval and execution.
Work with ISRA to develop the TOR for the evaluation of the historic
procurement transaction at ISRA and the an annual procurement plan,
and to propose a procurement office. Present to ISRA for approval
and execution.
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5. FINANCIAL MANAGEMENT
(2nd Sem 1995)
5.1 OBJECTIVES AND PLANNED WORK ACTIVITIES
Obiectives
Financial management activities Will be particularly oriented to achieving Project
Objective (4) and Project Output 2c.
The aim of this facet of the project is to
strengthen ISRA’s financial management system by:
(a) developing adequate financial sub-systems at ISRA,
(b) increasing the effectiveness of the computerized accounting system,
(c) strengthening the indirect cost accounting processes,
Id) generating timely financial analyses in forms appropriate to decision-
makers at all levels, and
le) developing a system for tracking all donor and Government of Senegal
contributions.
The activities of the Financial Advisor, working in collaboration with his ISRA
counterpart, complement the activities of Ernst & Young/Dakar (USAID Contract
Number 685-0285-c-00-2299-00),
including their Phase I analysis of the existing
ISRA financial management system and recommendations
for its improvement, and
the implementation of the Phase II Action Plan for an improved financial
management system.
The Financial Advisor’s activities reinforce ISRA
management’s capacity to coordinate, monitor, and evaluate the change process
brought about by the Ernst & Young/Dakar program; and to assure the effective
future operation of the reorganized financial management system. The Financial
Advisor coordinates his activities with the donors in the development of the
financial improvement plan.
Work-plan
The work-plan originally presented in the Fourth Biannual Report has changed in
response to the ISRA mid-term review of 1995 and the ISRA Strategic Plan for
Financial Management. The financial management team used a logical framework
as the structural tool for the elaboration of the ISRA Strategic Plan for Financial
Management.
The goal of ISRA’s financial management is to support ISRA
operations through the establishment of appropriate financial policies and systems.
The achievement of this goal cari be measured in part by the extent to which
ISRA’s financial partners continue to support ISRA.
The financial management team identified seven strategic objectives which need
to be fulfilled to achieve the goal, and considered that these objectives and their
enabling activities were within the management purview of ISRA. These objectives
are:
1.
Financial management activities are coordinated;
2.
Identification and acquisition of financial resources is done;
3.
Annual budgets for programs and overhead are prepared;
4.
Transparent and efficient financial procedures are assured;
5.
Recording and conserving of financial information are assured;
6.
Analysis and communication of financial information are assured; and
7.
An appropriate system of interna1 and external controls is established.
The 1995 workplan has been divided into sections according to these strategic
objectives from the ISRA Strategic Plan for Financial Management rather than
holding to the previous presentation in the 1994 workplan which had its origin in
the original financial management objectives from the 1991 bi-lateral accord.
These original bi-lateral accord objectives cari still be found within the strategic
objectives of the 1995 workplan.
The ISRA Strategic Plan for Financial
Management is considered a verifiable indicator of both the impact that this
important project program is having at ISRA and also of ISRA’s “buying-in” to the
project.
5.2 WORK UNDERTAKEN DURING THE PERIOD
During the period January 1, 1995 to December 31, 1995 work from the Financial
Management workplan was undertaken as follows:
Output 1: Financial manaqement activities are coordinated
Highlighted the fact that the Control de Gestion (CG) has no operational control
over day-to-day activities but rather is the member of the Directeur Général’s (DG)
staff responsible for analysis of reported results and future budgets. The CG Will
also coordinate the medium term financial plan.
Developed and submitted to the DG for approval a program for the development
of in-service training for the ISRA administrative and financial staff. The DG is
considering the program.
B e g a n w o r k t o i m p r o v e c o m m u n i c a t i o n s t o all levels o f t h e n e w f i n a n c i a l
management system.
Participated with the Ernst & Young (E&V) contractors as
they visited the stations to review the actual needs of the researchers and
administrative staff for financial management.
However, results from this were
only reported to the Comité de Pilotage (CP) and were not widely diffused.
The financial management coordination team finalized the ISRA Strategic Plan for
Financial Management and submitted it to the DG. The DG is considering the plan.
This team produced their first semester report and submitted it to the DG.
The DG adopted many of the recommendations
from the mid-term review report
as concerns the strengthening of the station level financial management system.
The DG proposed a meeting with ISRA management to resolve the different
organizational proposals from the mid-term review report. The DG redefined the
management strategy for ISRA, rather than a centralized decision making system,
the DG defined a decentralized decision making system with a concomitant
strengthening of the station management team for financial and administrative
matters. Called for a meeting to harmonize the conflicting organization charts that
resulted from the mid-term review. Identified the 1 1 financial staff persons for the
1 1 stations (DG included).
The USAID Controller recommended an external review team to review ISRA’s
progress towards certification of it’s financial management system and to develop
a program for completion.
DG decided to finalize the TOR for the external
assessment of ISRA financial management system. This TOR was part of the
program proposed in June to develop a viable financial management system, and
forms a key element in ISRA’s negotiations with USAID. DG ultimately decided not
to have an external evaluation and called upon the ISRA staff to develop the 1996
work-plan for financial certification.
ISRA DG wrote to USAID to negotiate the future of the NRBAR project. His letter
proposed a planning for the close out of the Financial Advisor post. Declared that
ISRA Will present a plan for financial certification during the first quarter of 1996
and expects to have the new system in operation by the end of the second quarter.
Also, ISRA Will hire three qualified supervisors (Bac + 4) and an assistant to the
Interna1 Auditor (Bac + 5) to strengthen the financial management system. The
grants information system (sec Output 2) should be on-line by the end of the first
quarter 1996.
Further Technical Assistance Will be obtained as short-term
consultants.
Output 2: Planninq for and acquirinq of financial resources in the short, medium,
and lonq term are accomplished
The draft financial planning chapter of the procedures manual was produced by
E&Y and discussed at ISRA. During these discussions a technical solution was
identified for the management of multi-year grants outside of the accounting
system (using a system called “engagements financiers”) through the use of a new
installation of COBYS with a multi-currency module.
This second COBYS
installation would be owned by the CG and would provide information for the
following year’s revenue budget. This work item was not achieved by E&Y.
ISRA presented its analysis of the GOS budget support to the Inter-Ministerial
Council.
Work began on the development of the system for the centralized management of
-
the grants information. Drafted a logical framework for the activity. Sent letters
to all the stations requesting their inventory of existing grants for the 4th quarter
of 1995 and all of 1996. Developed the data collection form, began development
of the computerized data base, and collected copies of existing grants.
Work continued on the strengthening of the Commercial activities. The procedures
manual was produced by E&Y and discussed at ISRA.
The 1994 audit report confirmed the level of Accounts Payable that ISRA owes to
its vendors. Progress was made on the negotiations with the GOS for reducing the
outstanding balance.
The DG began discussions with USAID to negotiate a plan for the release of the
funds programmed for support of ISRA’s NRM’s program. The plan would involve
an assessment of ISRA’s progress towards establishing a viable financial
management system,
d e v e l o p i n g a w o r k p l a n t o complete t h e e f f o r t , a n d
establishing a disbursement schedule tied to accomplishments in the workplan.
This would establish, for example, quarterly reviews of progress, and upon
appropriate progress being achieved, quarterly releases of funds.
USAID confirms that there is a way to begin the release of the NRM support funds
before ISRA’s financial system is certified. This Will require that ISRA establish a
plan for financial certification and take decisions now to begin the implementation
of the plan.
Discussed with CG how ISRA Will establish its indirect cost rate for 1995. It
appears that no one at ISRA has any experience in this and it may be necessary to
bring in a consultant to develop the methodology with ISRA and train the
responsible financial analyst.
Output 3: The allocation of credits to the proqram and support budgets is done
Proposed using the venue of the meeting (to harmonize the conflicting organization
charts, see Output 1 above) to consider management rules clearly delegating the
DG’s authority to the various level in the organization as concerns execution of
research operations, fixed asset acquisition, and general overhead expenditures,
i.e., to clearly delineate the responsibility levels for managers as to who cari sign
for a budget line and for how much.
This was not accomplished during the
meeting.
Work with the ISRA staff charged with the development of the budget.
ISRA completed the 1996 budget exercise. Conseil d’Administration approved the
budget.
Output 4: The effective and transparent use of financial resources is assured
The encumbrance accounting system was installed on AS/400. There has been
no progress on training the operators nor in assuring its use. As a result ISRA
started the development of a second PC program for encumbrance control at the
station level. Station management Will provide available computers.
The chapter on treasury management was delivered by E&Y. Work has begun to
develop the treasury management system.
The DG has authorized development of a TOR to strengthen the fixed asset
control. This has implication for inventory accounting. Wrote memo to NRBAR
COP to ensure that consultant Will work with inventory accountants.
Output 5: The recordino and preservinq of financial information is assured
When it was evident that E&Y was not going to address the station management
information system, ISRA requested and received a proposa1 to perform the
development and installation of a station level financial management information
system - technical and financial proposals. Submitted offer to the DG for approval.
Subsequently the decision was taken to make a formal request for proposals. DG
approved terms of reference.
Proposals are expected during the first month of
1996.
Began identification of other research institutes that use generally accepted
accounting principles on both the national and international scale.
Finished the in-house development of an encumbrance accounting system that
assured the presentation of encumbrance balances together with allocated budget
figures and actual expenditures by budget line.
Assured that data in-put to the
encumbrance system is separate from data in-put to the general accounting
system. As mentioned above there has been no progress on training the operators
nor in assuring its use.
Began introduction of the concepts of fund accounting which specifies the source
and use of funds. Continued discussions with E&Y to assure that the billings to
donors (mémoires) are based on actual accounting data and do not require
additional data in-put; that the processing of billings to donors and the recovery of
payments is controlled by general ledger accounts; that the donor financial reports,
presented by donor account line, cari be prepared from the actual accounting data
and do not require additional data in-put; and that ISRA, using a foreign exchange
module in the accounting system, cari manage the grants in the donor currency.
Ultimately, E&Y did not implement these changes.
ISRA decided to not close the 1995 year with the COBYS package. As the UIG
couldn’t get the 1994 balances into COBYS, the decision was made to up-date
COSYS and dump all 1995 transactions from COBYS into COSYS. The 1995 audit
Will be based on financial statements generated from data held in COSYS. This
was discussed with the externat auditors.
Output 6: The treatment and communication of financial information is assured
Several TOR were developed targeted at strengthening the central computerized
accounting system:
the TOR for strengthening the management of the central
computerized accounting system; the TOR for assistance in customizing COBYS
for 1996; the TOR for assistance in establishing the indirect cost rate calculation
for 1995. These were discussed with the ACP and the CG but there was no action
taken to implement these consultancies.
Output 7: An appropriate control proqram over operations and svstems is assured
The external auditors finished their work on the 1994 financial statements.
Established a short list of vendors for the 1995 external audit, completed the
Terms of Reference (TOR), contract awarded and external auditors began work for
1995 audit. The TOR includes the requirement that the auditor verify the ISRA
indirect cost rate.
ISRA hired a new Interna1 Auditor who quickly established a workplan and began
work. The Interna1 Auditor performed an audit of human resources costs, visiting
all the stations.
The ACP and Al were involved in revisions of the station accounting at Djibélor and
Dahra. Station management is coming under strict review.
5.3 ACCOMPLISHMENTS
Other accomplishments during the period included:
ISNAR is adapting the logical framework and strategy paper developed January
1995 (Ebauches de la Stratégie et du Cadre Logique pour la Fonction Financière de
I’ISRA) for the preparation of a training module on Financial Management of
agricultural research organizations. ISNAR is also considering incorporating this
paper as a chapter in ISNAR’s Sourcebook on Financins Aqricultural Research
which Will have worldwide circulation.
The ACP went to Morocco for 2-weeks training in financial management.
Training was provided for the inventory accountants and station managers.
ISRA changed the counterpart assignment. Will now be working principally with
the ACP. This is consonant with the recommendations
from the IDA mid-term
report. Held discussions with the DG, SG and NRBAR/COP to revise the financial
management workplan and to establish a closer working relationship with the DG
in financial management.
The USAID Controller recommended an external review team to review ISRA’s
progress towards certification of it’s financial management system and to develop
a program for completion.
The DG showed a heightened interest in the financial management program and
has given indications that he Will adopt many of the recommendations
from the
mid-term review report. The DG recognized the perilous financial situation at ISRA,
informed his staff, and is developing a strategy in response.
Progress was made towards establishing the station level financial management
system. The ISRA technical services have identified competent contractors and
a decision was made to call for proposals.
5 . 4 DIFFICULTIES
During the period January 1, 1995 to December 31, 1995 difficulties were
experienced delaying work from the Financial Management workplan as follows:
Output 1: Financial manaqement activities are coordinated
During the second semester the new DG began an intense program of planning and
communication. The DG has mobilized the ISRA staff to develop a business plan
-
and a strategic plan. These plans Will form the basis of ISRA’s negotiations with
its financial and scientific partners. The plans highlighted certain sectors such as
information systems and physical infrastructure.
Unfortunately, a particular
emphasis was not placed on the financial management system. While financial
management remained a major concern of the financial partners and represented
a condition for further financial support, the DG plans continued to gloss over the
financial management issues.
Progress was made in several areas of financial
management but there was no concerted effort to exploit the existing ISRA
Strategic Plan for Financial Management nor to identify Financial Management as
a strategic sector.
During the second semester, the financial management coordination team appeared
unable to maintain the focus on the implications of the ISRA Strategic Plan for
Financial Management. The team was unable to present the third quarter or annual
progress report and did not revise the strategic plan in preparation for the 1996
workplan. Apparently, have not been effective in communicating to counterparts
the concept that the NRBAR workplan is a sub-set of their workplan, that it
provides the opportunity to program the use of NRBAR resources i.e., use of
training funds, or short-term consultancies in support of their annual plans.
The new governing law for ISRA was not finalized. No progress was evident to
solicit a larger input from the Conseil d’Administration (CA) as concerns the
approval of senior management and the review of the Al’s workplan and reports.
The communication strategy to assure a sharing of information about the financial
management system was not fully developed. The visit to the stations during the
first semester to further identify the needs of the users of the financial
management system led to a report that was never communicated back to the
participants.
The DG’s strategy to decentralize the decision making system with a concomitant
strengthening of the station management team for financial and administrative
matters leaves in question the contribution that E&Y cari make during the
remainder of its contract. All of the E&Y work to date has been based on a
centralization of accounting and financial management and it isn’t yet clear
-
whether or not the delivered E&Y products Will fit with the decentralization
strategy. As it turns out, E&Y stopped work in July or August.
ISRA management’s on-going discussion about the merits of using interna1
resources or external expertise for the financial management system development
suggests a miscomprehension of the true question at hand. It appears that ISRA
does not feel implicated by the actions of its external experts, nor does it believe
that it is managing its own affairs.
ISRA hired two accounting supervisors (Bac + 2) during the month. Their
qualifications do not match those identified in the DG’s communication with
USAID. This seems to be indicative of the continuing problem that ISRA has had
in providing experienced financial professionals to work on the Financial
Management component of the NRBAR project.
Agreement has been reached that ISRA should have a Direction of Finance and
Accounting but no personnel decisions have been taken to recruit an appropriate
candidate. And, as seen with the supervisors, even when a decision is taken to
hire qualified personnel, the execution cari fall short.
The absence of qualified financial professionals may have additional impact on the
implementation of the future station level financial management system as ISRA
Will need to assign a qualified financial manager to manage the process. It is not
evident that ISRA Will have the appropriate personnel in place and may not be able
to properly manage the system development and implementation.
There is currently no ISRA plan which fulfills the needs identified in the financial
management system TOR.
Output 2: Planning for and acquiring of financial resources in the short, medium,
and lono term are accomplished
Work did not start on the development of a standard method of negotiating with
the donors.
Absent an indirect cost rate, work did not start on the negotiating of donor
financing of indirect costs.
ISRA did not decide to create funds for capital equipment nor operations.
The commercial service did not communicate its gross margin nor establish its cost
of goods sold.
Absent a certified financial system, ISRA was unable to begin negotiations with the
donors on the creation of some means to liquidate its indebtedness.
The tore of the DG’s negotiating position for the early release of funds from USAID
is based on ISRA producing an appropriate and detailed action plan for financial
certification in 1996. USAID has given indications that they expect this plan to be
based upon an independent assessment of ISRA’s progress towards financial
certification. The DG has not yet approved any independent assessment of ISRA’s
progress to date which weakens ISRA’s negotiating position and puts in jeopardy
the prospect for an early release of funds.
Output 3: The allocation of credits to the proqram and support budqets is done
Output 4: The effective and transparent use of financial resources is assured
Output 5: The recordinq and preservinq of financial information is assured
The order for computer equipment destined for the stations has been delayed.
Delivery is not expected until early 1996.
-
E&Y did not make its contribution to the TOR for the strengthening of the
computer tenter management.
Output 6: The treatment and communication of financial information is assured
The E&Y Phase I report made some direct criticisms of the central computerized
accounting system and had recommended the recruitment of a qualified computer
tenter manager. Yet after all this time, every effort made to reinforce this service
at ISRA has gone nowhere. Most recently, as noted above, the computer tenter
management was not able to load the 1994 closing balances into the COBYS
program for 1995. But ISRA management continues to ignore this situation and
to refuse external consultant services.
Because of the demands from the financial system reorganization (E&Y Phase II)
-
and the need to close the 1994 accounts, there were no periodic accounting
reports during 1995.
Output 7: An appropriate control proqram over operations and systems is assured
5.5 SUMMARY, CONCLUSIONS AND RECOMMENDATIONS
-
Several accomplishments were marked during this period, many of them resulting
from implementation of the recommendations
in the report from the January mid-
term review.
The financial management report from the mid-term review
concluded that the financial reorganization would be successful if certain conditions
were met and the report made several recommendations
for E&Y and ISRA. These
recommendations
were subsequently presented to the Minister in the March 1995
Action Plan.
The mid-term review seems to have initally stimulated the ISRA
financial management team as they set out to implement several of these
recommendations
during the first semester:
-
The ISRA Strategic Plan for Financial Management including a logical
framework and the 1995 workplan was finished and submitted to the DG.
-
A program for the institutionalization of in-service training was finalized and
submitted to the DG.
ISRA requested and received a proposa1 for the development of a station
level financial management information system which would permit the
exchange of information with the centralized accounting system.
ISRA announced the adoption of fund accounting concepts in its strategic
plan and sought to modify the proposed accounting system to assure fund
transparency to the donors.
ISRA also began discussions about the development of a system to manage
multi-year grants, using the donor currency units, which could be linked to
the accounting system.
This effort was not sustained during the second semester.
While ISRA made progress during the period in implementing recommendations
from the mid-term review and in reorganizing its financial management system, its
new, more lively posture in general and during meetings to respond to the E&Y
services and recommendations seems to have caught E&Y off guard. E&Y was not
seen to respond to the mid-term review recommendations in a positive sense. Nor
did it appear that E&Y was dealing in good faith when receiving ISRA’s reactions
to the E&Y proposals or ISRA’s proposed modifications to the E&Y proposals. E&Y
was reluctant to develop and install an encumbrance package, seemed reluctant
to review the needs assessment, and when the need for a computerized financial
information system at the station level was identified E&Y pronounced itself
uninterested in establishing it. E&Y never made its offered contribution to the TOR
for strengthening the ISRA computer service management, nor for strengthening
the ISRA purchasing management.
E&Y did not follow up on its suggestion to
create a financial management system (engagements financieres) with a new
installation and customization of COBYS, using the multi-currency module, for the
use of the CG.
The mid-term review report said that E&Y could bring the assignment to a good
close if it implemented the reports recommendations. E&Y seemed to ignore the
implications of the mid-term review report, and the ISRA financial team’s response.
The ISRA DG, during the first semester, may have played a role in this as he did
not endorse many of the mid-term review’s recommendations when in meetings
with E&Y, despite the inclusion of these recommendations in the Action Plan
proposed to the Minister in March 1995.
Nor was USAID able to respond in a
timely manner to the initial recommendations from the mid-term review. SO, it
appears, that E&Y contented itself to simply go along as it had always done.
Finally, at the end of the period, when it became evident that progress was not
being made by all parties towards resolving the reservations found in the mid-term
review report, and progress towards financial certification was seen to be
negligible, the USAID Controller recommended an external review to assess ISRA’s
progress towards USAID’s certification of it’s financial management system and
to work with ISRA to develop a program for the completion of complementary
actions.
The USAID certification of the ISRA financial management system has been a
precondition to the release of the $1 million of project funds to support the NRMs
program. During the second semester the DG began negotiations with USAID to
make these funds available for the 1996 budget season.
The Ernst & Young contract was ambitious and its terms of reference set very
broad objectives. However the resources available to Ernst & Young were limited.
Ernst & Young made the decision to focus their efforts on the reorganization of the
financial management responsibility within the context of the existing law, and the
centralization of the accounting function at the ACP’s office. E&Y helped ISRA to
up-grade the central computerized accounting system. During the first semester
of 1994, ISRA was able to produce the 1993 financial statements as scheduled
and, in turn, the external auditor submitted its report on time.
-
Other areas targeted by the terms of reference did not receive the application of
resources required. These areas require complementary funds to advance their
realization. Some complementary funds are included in the CID contract. These
funds are available to undertake other activities in furtherance of the overall project
objectives regarding the financial management system.
-
During the period January 1 to June 30, 1996 the Financial Management workplan
Will be as follows:
-
- Continue to work with ISRA to implement the ISRA financial management
strategic plan, including the long term plan for financial improvement. This
would include:
the review of proposals for the development and installation of the
station level financial management information system;
the development of a central grants management information system;
the development of a station level management information system
for administration, finance and accounting;
the development of a mid-term systems integration strategy for
administration, finance and accounting, and research management;
the continued introduction of fund accounting concepts and practice;
the adaptation of management accounting practice for different ISRA
stakeholders;
the continued review of effective organization structures for financial
management in agricultural research;
-
the development of financial indicators to improve management’s
ability to plan, control and evaluate organizational effectiveness;
the development of a mid-term strategy for accessing donor funds for
sustainable agricultural research;
the identification of worldwide “benchmark” agricultural research
accounting practice and the development of an ISRA auto-evaluation
process to permit ISRA to compare its practice with the worldwide
standards; and
the development of study-tour itineraries for financial management
staff.
- Review the files and draft the end of project report.
Institut Sénégalais de Recherches Agricoles
Natural Resources-Based Agricultural Research Project
(NRBAR)
FINAL REPORT
NRBAR FINANCIAL ADVISOR
MAY, 1 9 9 6
by
David W. Holmes
VOLUME 1: TEXT OF REPORT, ANNEX A, ANNEX B
VOLUME II: ANNEX C
VOLUME Ill: ANNEX D
in collaboration with
The United States Agency for International Development (USAID)
USAID Project Number: 6850285
and
The Consortium for International Development (CID)
USAID Contract Number: 685-0285-C-00-2329-00
Institut Sénégalais de Recherches Agricoles (ISRA)
Route des Hydrocarbures Bel Air
B.P. 3120
Dakar, Sénégal
Téléphone (221) 32.24.28 / 32.24.30
Fax (221) 32.24.27
Bureau NRBAR:
Bureau 38, Direction Générale
Institut Sénégalais de Recherches Agricoles (ISRA)
Route des Hydrocarbures Bel Air
Dakar
Adresse Postale
USAID/ANR/CID, B.P. 49, Dakar, Senégal
Téléphone (221) 32.17.88
Fax (221) 32.17.84
Contents
Executive Summary
1.
Introduction
1.1
Background, objectives and anticipated outputs
1.2
Financial management analysis
1.2.1 Project pre-implementation activity
1.2.2 Project implementation activity
2.
Achievements, problems, and key recommendations
2.1
Primary problem - no one’s in charge
2.2
Review of the pre-implementation contractor’s reports
2.3
Strategic plan for financial management
2.4
Financial management system development
2.5
Introduction to fund accounting concepts
2.6
Develop a mode1 multi-year-grant financial management report
2.7
Develop grants management information system
3.
Implications and future prospects for ISRA’s financial management
system
3.1
Implications
3.2
Future prospects
4.
Conclusion
Annexes
Annex A:
Monthly Reports
Annex B:
Biannual Reports
Annex C:
Selected Technical Documents
COI
Rapport de la Commission Gestion Financière et Comptable,
Janvier 1995
C O 2
Financial Certification - E&Y end of Phase II:
contribution/accomplishment, January 9, 1996
CO3
Catalog of E&Y reports at CID/NRBAR, 1993
C O 4
Review of Ernst & Young reports prepared under USAID contract
685-0285-C-00-2299-00, 1993
C O 5
Compte rendu de l’atelier sur l’élaboration du cadre logique de la
fonction financière de I’ISRA des 13 et 14 janvier 1995
-
C O 6
Ebauches de la stratégie et du cadre logique pour la fonction
financière de I’ISRA, 17 janvier, 1995
C O 7
Le plan stratégique de la fonction financière de I’ISRA, mai 1995
CO8 Financial management assistance, December 12, 1994
C O 9
Amélioration de la gestion financière de I’ISRA, 16 décembre 1994
Cl 0
L’analyse de l’évolution du contrat du cabinet Ernst & Young pour
l’amélioration de la gestion financière de I’ISRA, 2.2 décembre 1994
Cl 1
L’amélioration de la gestion financière de I’ISRA, 22 décembre
1994
Cl 2
Programme pour la certification du système de gestion financière à
I’ISRA par I’USAID, 23 juin 1995
Cl 3
Programme pour le développement d’un système de gestion
financière viable à I’ISRA et sa certification par I’USAID, 14 août
1995
C l 4
Termes de référence pour la sélection d’un cabinet d’expertise en
vue de la mise en place d’un système de gestion informatisé à
I’ISRA, décembre 1995
Cl 5
ISRA Direction Générale, Credit 2107-O SE, Cellule de Mémoires,
Situation au 8 mars 1996
Cl 6
Procédures de gestion des conventions, mars 1996
Cl 7
Terms of Reference for ISRA Financial Manager, May, 1996
Cl 8
Scope of Work for Short-term technical assistance to strengthen
the management information system office at the Senegalese
Institute for Agricultural Research, July 1994
Cl 9
Observations sur l’approche proposée pour la mise en place d’une
-
comptabilité analytique à I’ISRA, 21 février 1995
C20
La comptabilité générale et les bilans par rapport à la “comptabilité
d’entreprise”, la prise de décisions et le contrôle de la gestion, 20
janvier 1996
Annex D:
Plan and Budget for Viable Financial Management System
DO1
Procès-verbal de la Commission Technique chargée de l’examen
des offres retenues et relatives à la mise en place d’un système de
gestion informatisée à I’ISRA, 10 janvier, 1996
D O 2
Soumission Technique et Financière pour la Mise en Place d’un
Système de Gestion Informatisée, décembre 1995, EUREXCEL-
ASSOCIES
-
ANNEX C: REFERENCED TECHNICAL DOCUMENTS
Final Report NRBAR Financia! Advisor, Ma y, 1996
COI
Rapport de la Commission Gestion Financière et
Comptable, Janvier 1995
final Rapon NRBAR Financial Advisor, May, 1996
Institut Sénégalais de Recherches Agricoles _
REVUE A Ml-PARCOURS
JANVIER 1995
I
---- ----
RAPPORT DE LA COMMISSION GESTION FINANCIERE ET COMPTABLE
JANVIER 1995-
TABLE DES MATIERES
RESUME
1 . M A N D A T
2. DEMARCHE
3. THEMES
- Le système proposé et les travaux du Cabinet Ernst & Young
- Organisation de I’ISRA relativement à la gestion financière et au décret proposé
- Trésorerie de I’ISRA et l’approvisionnement financier des centres
4. QUESTIONS SOUMISES A LA COMMISSION
CONCLUSIONS ET RECOMMANDATIONS
ANNEXES :
A - Organigramme
B - Proposition de décret
C - Lettre au Cabinet Ernst & Young
D - Stratégie pour la politique de formation
E - Stratégie pour la fonction financière
-
R E S U M E
La Commission a fait des constats ci-après :
1.
Des lacunes dans le recensement des besoins de I’ISRA en matière de gestion financière,
notamment en ce qui concerne :
- le besoin de traitement et de suivi par les centres de leurs transactions quotidiennes afin
de disposer de leurs informations financières en temps réel (système dégradé de COBYS);
- l’intégration du système de suivi extra-comptable du crédit IDA et des conventions
particulières au système intégré de gestion financiére ;
- la mise en place d’un système de suivi plurimonétaire des financements extérieurs.
2.
Une faible implication du personnel dans l’élaboration de la stratégie.
-
3.
Une inadéquation de la stratégie proposée aux besoins réels de I’ISRA en matière de
gestion financière.
La Commission a fait ces recommandations ci-après :
1.
Le Cabinet Ernst & Young doit reprendre le recensement des besoins de I’ISRA en matière
de gestion financ’ère et impliquer d’avantage le personnel (chercheurs, gestionnaires et
financiers). Ceci doit être partie intégrante du processus d’élaboration de la stratégie de
I’ISRA pour sa gestion financière.
2.
Le Cabinet Erns: & Young doit renforcer son expertise en matière d’organisation, de
formation et d’ir’srmatique dans le domaine de la recherche agricole.
3.
Le Cabinet Ernst & Young doit animer un atelier de formation de démarrage pratique avec
un programme de suivi et de recyclage à court terme.
4.
Le Cabinet Ernst & Young doit revoir son plan d’action à la lumière des recommandations
formulées par la Commission.
5.
La Commission recommande que I’ISRA se dote d’une Direction Financière intégrant
l’ensemble des activités de gestion financière et comptable (comptabilité générale,
analytique, matière, budgétaire).
6.
Le contrôle de gestion devrait avoir de tâches d’analyse des résultats financiers et
budgétaires et la coordination de l’élaboration du budget pour le Comité de budget.
7.
La Commission recommande au niveau des centres et stations que la fonction financière
et comptable SC : assurée par un responsable financier et comptable, nommé par le
Directeur Généra sur proposition du Directeur Financier et Comptable, qui soit au même
niveau hiérarchicJe que les adjoints aux directeurs des centres et stations.
8.
II appartient à I’ISRA de faire les démarches nécessaires en vue d’obtenir des autorités
les dérogations ou autres mesures nécessaires à la mise en place du cadre juridique
répondant le mieux à ses besoins.
9.
Le Conseil d’administration de I’ISRA devrait approuver les nominations du Directeur
Financier, de I’Asditeur Interne, du Contrôleur de gestion, du Directeur Administratif et
Technique, du cirecteur Scientifique et des Directeurs de Recherches. Le Conseil
d’administration Veprésentant des organes de tutelle, devrait exercer une supervision plus
soutenue des 0~2s de contrôle pour la bonne gestion financière de l’Institut.
-_
1
1 . M A N D A T
La Commission a recu mandat d’examiner la gestion financière et comptable de I’ISRA sur la
base de trois thèmes principaux :
Le système proposé et les travaux du Cabinet Ernst & Young
L’organisation de I’ISRA relativement à sa gestion financière et le décret proposé
La trésorerie de I’ISRA et l’approvisionnement financier des centres
La Commission répond à une série de questions précises qui lui ont été soumises et exprime
des commentaires sur certains éléments portés à son attention au cours de l’étude.
2. DEMARCHE
Dans l’accomplissement de son mandat la Commission a procédé aux activités suivantes :
revue de la documentation disponible relativement à la situation financière de I’ISRA (états
financiers, rapports d’audit antérieurs), et au système de gestion financière devant être
mis en place ainsi qu’aux contrats et travaux en cours,
entretiens et rencontres avec des représentants de I’USAID et du Cabinet Ernst & Young,
entretiens et rencontres avec des représentants du Ministère des Finances (Receveur
général, Direction des Dettes et Investissements), Délégation à la réforme de secteur
parapublic,
réunion conjointe avec la Commission gestion des stations et la Commission Structures
organisationnelles,
entretiens et rencontres avec les chefs de centre, responsables administratifs et financiers
de Bambey et St-Louis,
entretiens et rencontre avec deux représentants d’un Cabinet en organisation et
informatique (EUREXCEL)
ayant une expérience avec IfAS/ et COBYS dans un
contexte décentralisé (SODECOTON, Cameroun).
3. THEMES
3.1 - Le système proposé et les travaux du Cabinet Ernst 81 Young
Les travaux sont en cours et il y a encore un travail considérable à accomplir, Néanmoins le
système proposé par le Cabinet Ernst & Young, accepté par I’ISRA à travers son Comité de pilotage,
n’apparait pas, à ce stade, satisfaire à l’intégralité des besoins de I’ISRA.
II y a des inquiétudes et des insatisfactions quant au système proposé, ses orientations et la
facon dont les travaux sont exécutés par le Cabinet Ernst & Young :
le défaut de communication avec certains intervenants dans les centres lors de
l’établissement du diagnostic,
des faiblesses au niveau information et formation des intervenants,
certaines des procédures suggérées,
le manque d’information quant aux mesures d’accompagnement et aux moyens prévus.
2
TOUS ces éléments sont de nature à créer une forte résistance au changement et a mettre en
danger le succès de la mise en place du système de gestion financière proposé.
Un programme d’information et de formation a été conçu pour préparer la mise en oeuvre de
nouveau système de gestion financière. Cependant on peut noter que le seul volet information a été
réalisé en fin décembre 1994 et en janvier 1995. La Commission a en effet, constate que des agents
qui avaient participé à l’atelier de décembre n’étaient pas en mesure de remplir correctement les
différents supports et de participer au processus.
La Commission est d’avis que la politique de
formation proposée par le Cabinet Ernst & Young pour les agents financiers des centres et stations
(formation en cours d’emploi) n’est pas adaptée. Elie propose qu’il faut plutôt un atelier de formation
de démarrage pratique avec un programme de suivi et de recyclage à court terme.
Le Cabinet Ernst & Young ainsi que le Comité de pilotage de I’ISRA n’ont pas créé au sein de
I’ISRA un climat favorable à la réussite de la mise en place du système proposé. Un élément important
du succès du système proposé est son appropriation par les chercheurs, administrateurs, et financiers
de I’ISRA.
II y a lieu de corriger cette situation et de s’assurer que les intervenants au niveau des centres
soient consultés. Ce faisant, il est possible qu’il faille réviser certains aspects de système proposé.
II faut améliorer la communication et l’information quant aux objectifs poursuivis par la mise en place
de ce système.
Le Comité de pilotage doit jouer un rôle plus affirmatif, plus critique et favoriser la création d’un
climat propice à la réussite du projet par une meilleure communication et information des intervenants.
L’utilisation d’un outil de stratégie tel que le cadre logique proposé par l’atelier des 13 et 14 janvier
1995 pourrait s’avérer un guide efficace (voir Annexe : Stratégie pour la fonction financière).
3.2 - Organisation de I’ISRA relativement à la gestion financière et au décret proposé
-
Niveau central
La Commission est d’avis qu’une gestion financière performante repose sur une fonction
comptable unifiée et forte.
Cette gestion doit regrouper les fonctions financières de nature
opérationnelle et quotidienne telle que :
le contrôle et le suivi budgétaire (comptabilité budgétaire),
l’enregistrement des transactions (comptabilité générale, matières),
la préparation des rapports financiers et mémoires,
l’analyse financière (comptabilité de gestion et analytique) et
la gestion de la trésorerie.
-
Cette fonction Finance est appelée à jouer le rôle de conseil financier auprès des chercheurs
et gestionnaires de l’Institut. De plus, elle doit avoir le souci d’assurer la solvabilité et la pérennité
financière de I’ISRA.
La Commission recommande que I’ISRA se dote d’une Direction Financière et Comptable
intégrant l’ensemble des activités de gestion financière et comptable (comptabilité générale, analytique,
matière et budgétaire). Le Contrôle de gestion aura des tâches d’analyse des résultats financiers et
budgétaires et la coordination de l’élaboration du budget pour le Comité de budget. Certaines fonctions
antérieurement dévolues au Contrôleur de gestion seront exercées par I’Audit Interne d’une part et
d’autre part par I’Audit Externe et/ou un Commissaire aux comptes. L’Audit Interne assumera la
_-
vérification du respect des procédures de gestion et de contrôle financier ainsi que des procédures
3
informatiques selon les modalités décrites dans les procédures de fonctionnement de nouveau systéme
financier.
Les recommandations du Cabinet Ernst & Young vont également dans ce sens. Cette
évolution vers Jn ISRA plus autonome et plus responsable dans sa gestion financière est conforme au
souhait de I’Ezat.
II appartient à I’ISRA de faire les démarches nécessaires en vue d’obtenir des autorités les
dérogations o- autres mesures nécessaires à la mise en place du cadre juridique répondant le mieux
à ses besoins. Les autorités rencontrées par la Commission (Receveur du Trésor, Directeur de la DDI)
ont montré ure ouverture sur cette question bien que des réserves aient été exprimées quant au cadre
légal en vigueur.
La Commission recommande un Conseil d’administration fort qui serait plus impliqué dans la
gestion financ &re de l’Institut et approuverait les nominations du Directeur Financier et Comptable, de
I’Auditeur Intepne, du Contrôleur de gestion, du Directeur Administratif et Technique, du Directeur
Scientifique e: des Directeurs de Recherches. Ce Conseil, représentant les organes de tutelle, exerce
une supervision sur les outils de contrôle pour la bonne gestion financière de l’Institut.
Niveo- décentralisé
La Cc-mission recommande au niveau des centres et stations que la fonction financière et
comptable SC : assurée par un responsable financier et comptable, nommé par le Directeur Général sur
proposition CB Directeur Financier et Comptable, et qui soit au même niveau hiérarchique que les
adjoints aux c -ecteurs des centres (centres principaux, centres secondaires, stations). Dans le cas où
le volume de :ravail ne l’exige pas on peut prévoir que les fonctions administrative, financière,
comptable et scientifique soient assumées par un seul responsable (station).
L’adjc -: au Directeur chargé de la gestion devra superviser les activités administratives et
techniques (Ic Gistique, approvisionnement, gestion des intrants, de la main-d’oeuvre temporaire des
services d’aprii et des parcelles d’essai).
(voir k;nexe : A Organigramme et Annexe : B Proposition de décret)
3.3 - Trésorerie de I’ISRA et l’approvisionnement financier des centres
Le s)s:ème proposé ne tient pas compte du besoin de suivi en devises des financements
extérieurs (si ::+me de suivi plurimonétaire). Le système proposé ne prévoit pas non plus la confection
des mémoires en fonction des éléments saisis dans la comptabilité générale.
La Commission
recommande f y remédier par l’utilisation d’un module de gestion plurimonétaire et l’élaboration de
procédures 2: : *opriées.
Le sksrème proposé ne répond pas aux besoins d’information financière (budgétaire et de
trésorerie) det centres. La Commission recommande l’amélioration du système proposé (tableur ou
autre) par un sdstème qui permette un déversement au niveau central.
Auss z,en à St-Louis qu’à Bambey, la Commission a noté une amélioration des alimentations
de trésorerie E-tre le mois d’août et le mois de décembre 1994.
4. QUESTIOKS SOUMISES A LA COMMISSION
QI - Dans quelle mesure la composante financière du projet NRBAR a-t-elle aidé I’ISRA 21
mettre en place un système de gestion financière et comptable fiable ?
La cc-posante financière du projet NRBAR (Assistant Technique/CID et Homologue/lSRA) a
appuyé et co-rrnue d’appuyer la mise en place du système financier de plusieurs facons :
rarticipation au comité de pilotage du projet,
4
amélioration du système de suivi extra-comptable et mise à jour de la situation financière
du projet IDA phase II,
contribution à la formation et à l’encadrement d’agents administratifs (Cellule mémoires),
conseil et recherche à I’ISRA en matière de système financier (SG, ACP, CG, UIGI,
élaboration de termes de références pour des missions reliées à la mise en place du
système financier et communication avec des experts,
préparation d’une ébauche de la stratégie et du cadre logique pour la fonction financiére
à I’ISRA,
préparation d’un projet de formation-développement des ressources humaines des
services comptable et administratifs ; identification et réalisation de certaines formations
au Sénégal et à l’étranger,
appui logistique (matériel informatique et transport) au services financiers de I’ISRA.
La Commission est d’avis que cet appui est important, utile et doit se poursuivre. La
Commission est aussi d’avis que I’homologue du Conseiller Financier à I’ISRA devrait être le Directeur
Financier et Comptable.
Q2 - Les recommandations du Cabinet Ernst & Young sont-elles de nature à répondre aux
besoins de la gestion financière et comptable de I’ISRA ?
A cette question la Commission répond oui, cependant les modalités d’app .cation et de mise
en place comportent des orientations susceptibles d’être préjudiciables au succès du système.
Plusieurs intervenants dans les centres nous ont signalé que le Cabinet Ernst & Young ne les
a pas consultés dans l’élaboration de système qui est proposé. Cette lacune peut se révéler un premier
obstacle dans la mise en place du système proposé. II y a un premier problème de communication et
d’information au sujet du système dont il faut prendre soin dès le départ. II fati: prendre le temps
nécessaire pour palier cette situation et bien expliquer les choix qui sont proposés e: les raisons de ces
choix.
Le passage d’un système informatique à un système manuel au niveau des centres est percu
comme un pas en arrière du point de vue technologique. Les centres sont dotés dans plusieurs cas
d’un système informatique considéré comme performant et utile et que le personnel -ocal s’est appliqué
à maîtriser de mieux en mieux avec le temps. L’abandon des connaissances et capaztés informatiques
dans les centres est percu comme une mesure peu susceptible d’assurer le succès dL système proposé.
Dans sa proposition le Cabinet Ernst & Young suggère une utilisation informaticue au niveau des
centres, mais cet aspect n’est pas suffisamment développé.
De plus, le principe de centralisation sur lequel s’appuie le système propose est percu comme
un retour en arrière du point de vue administratif. En effet il ne permet pas aux ce-?tres de satisfaire
leurs besoins en information et suivi financier. Ceci montre la nécessité de suivre &*oitement le travail
du Cabinet Ernst & Young, notamment par un renforcement des activités du Corn?e de pilotage et un
suivi rapproché des bailleurs de fonds.
Les lacunes relevées par la Commission sont les suivantes :
le système ne tient pas compte du besoin de suivi en devises des financements extérieurs
(système de suivi plurimonétaire) ;
le progiciel, COBYS, offrant la possibilité de faire un suivi plurimonétai-e, le Cabinet Ernst
& Young estime qu’il est possible de mettre en place un tel systère, mais que cette
demande n’avait pas été exprimée par I’ISRA ;
il y a nécessité d’une intégration entre le système de suivi extra-compzable du crédit IDA
et autres conventions, et le système centralisé de gestion financière et comptable proposé
par le Cabinet Ernst & Young.
5
03 - Le système intégré de gestion financière recommandé par le Cabinet Ernst & Young est-ii
effectivement en place ?
Le système n’est pas en place. Le travail n’est pas encore terminé et selon le Cabinet Ernst
& Young, le niveau de réalisation est le suivant :
système comptable informatique :
80 %
les applications décentralisée :
30 %
structure organisationnelle :
100 %
plan financier (le Cabinet Ernst & Young attend
la réflexion sur le plan stratégique)
0 %
La Commission est d’avis que les travaux notamment au titre des applications décentralisées
ne sont pas aussi avancés que le Cabinet Ernst & Young le laisse entendre. Ces travaux n’ont pas
vraiment démarré.
Une solution a été faîte par le Cabinet Ernst & Young pour l’acquisition
d’équipement informatique dans les centres. Cependant les actions en cours se font en ignorant cette
suggestion et se limite à la mise en place d’un système manuel dans les centres.
II y demeure un travail considérable à faire pour compléter la mise en place du système.
04 - Le système préconisé par le Cabinet Ernst 81 Young permet-ii de résoudre à court et
moyen termes les besoins de I’ISRA au niveau central et au niveau des directions de recherches
avec les stations décentralisées ?
Au niveau centrai tout les besoins ne sont pas couvert : la gestion des conventions (mémoires),
le suivi des financements extérieurs en devises.
Au niveau des centres, la réponse est non. L’information financière au niveau des centres sera
en déphasage avec l’information disponible à la Direction Générale.
Cette absence d’informations
pourrait rendre la gestion des programmes et projets difficile.
Q5 - L’ISRA dispose-t-il d’une équipe de gérer efficacement l’outil informatique ?
L’équipe prévue comprend :
un Responsable informatique,
un comptable correspondant informatique (interface),
un responsable de l’exploitation et
un responsable de formation.
L’équipe est là mais un complément de formation est nécessaire.
La gestion et l’évolution de l’infrastructure informatique au niveau de l’Institut (gestion
scientifique, documentaire et financière) devrait être confiée à une Cellule informatique rattachée au
Directeur Général. Cette Cellule aura la responsabilité de l’informatique de l’institut dans le but d’une
gestion cohérente.
Q6 - L’ISRA a-t-il mis en oeuvre les recommandations du Cabinet Ernst & Young en ce qui
concerne :
la mise en place du nouveau logiciel, oui mais les travaux ne sont pas terminés ;
la réorganisation des services administratifs et comptables : elle n’est pas encore faite
et ceci est principalement dû à l’absence de mesures d’accompagnement, notamment la
mise en place des nouveaux supports. De plus, la passation de service n’a pas eu lieu
entre I’Auditeur Interne et le Contrôleur de gestion ;
-
6
l’assainissement de la situation de trésorerie : ces recommandations sont contenues dans
le rapport de diagnostic et de réorganisation de la caisse d’avance du second projet de
recherches agricoles crédit IDA. Ces recommandations ont été suivies ;
l’évaluation du personnel des services comptables : elle est entamée, les informations
nécessaires ont été recueillies et le travail se poursuit. En ce qui concerne le déploiement,
il a été fait et les tâches des agents ont été définies et des recommandations sur la
formation sont attendues.
Q7 - Ces RECOMMANDATIONS ont-elles permis d’améliorer la gestion financière et comptable
de l’institut ?
-
la gestion financière et comptable de l’Institut s’est améliorée :
dans la gestion du compte spécial,
dans les alimentations régulières des directions de recherche.
Ces améliorations relèvent surtout des efforts de l’équipe actuelle de I’ISRA et de son Conseiller
Financier.
L’application des recommandations du Cabinet Ernst & Young dans leur intégralité pourra
renforcer ces améliorations.
CONCLUSIONS
ET
RECOMMANDATIONS
Pour conclure cette étude, il nous faut répondre à trois autres questions :
1.
Est-ce que le Cabinet Ernst & Young pourra mener ce contrat à bonne fin, le contrat
d’amélioration du système de gestion financière de I’ISRA ?
2.
Est-ce que I’USAID pourra certifier le système de gestion financière de I’ISRA à la fin de
-
ce contrat ?
3.
Dans quelle mesure I’ISRA arrivera-t-il à s’approprieriadopter le système de gestion
financière proposé ?
1.
Est-ce que le Cabinet Ernst 81 Young pourra mener ce contrat à bonne fin, le contrat
d’amélioration du système de gestion financière de I’ISRA ?
Le Cabinet Ernst & Young ainsi que le Comité de pilotage de I’ISRA n’ont pas créé au sein de
I’ISRA un climat favorable à la réussite de la mise en place du système proposé. II y a lieu de corriger
cette situation et de s’assurer que les intervenants au niveau des centres soient consultés.
Relativement à cette question il faut renforcer le rôle de contrôle et de suivi du Comité de
pilotage. Le Comité de pilotage ne dispose pas d’un outil de suivi et de contrôle en dehors du plan
d’action de la Phase II. II y a donc lieu de développer certains outils stratégiques.
-
La Commission est d’avis que le Cabinet Ernst & Young pourra mener ce contrat à bonne fin.
Cependant le Cabinet Ernst & Young devrait requérir des appuis pour la partie organisation, formation
et informatique de l’étude.
Un tel appui aurait peut-être permis d’éviter certaines des lacunes et
insuffisances constatées.
La Commission est d’avis que la politique de formation proposée par le Cabinet Ernst & Young
pour les agents financiers des centres et stations (formation en cours d’emploi) n’est pas adaptée.
Certains besoins des centres ne sont pas exprimés dans le plan d’action de la Phase II et il y
a lieu de les intégrer dans l’outil de suivi et contrôle - notamment l’informatisation de la gestion
financière des centres dans le cadre du système intégré.
7
Recommandation 1 .l : Le Comité de pilotage doit s’assurer que le Cabinet Ernst & Young tient
compte des avis et des besoins des chercheurs, gestionnaires de la recherche et financiers dans
l’objectif de créer un climat favorable à la réussite de la mise en place du système (voir ANNEXE : C
Lettre au Cabinet Ernst & Young).
Recommandation 1.2 : Le Comité de pilotage doit être plus vigilant dans l’appréciation des
propositions de Cabinet Ernst & Young par rapport aux besoins de I’ISRA et dans le suivi de leur mise
en oeuvre. Pour cela il faudrait développer les outils nécessaires (cadre logique, plan stratégique, plan
de suivi et évaluation, tableau de suivi des activités, diagramme de Gantt, chemin critique, diagramme
de responsabilités, etc..) La conception de certains de ces outils a démarré (voir ANNEXE : E Stratégie
pour la fonction financière).
Recommandation 1.3 : Le Cabinet Ernst & Young doit renforcer son expertise en organisation,
formation et informatique dans le domaine de la recherche agricole.
Recommandation 1.4 :
Le Cabinet Ernst & Young doit animer un atelier de formation de
démarrage pratique avec un programme de suivi et de recyclage à court terme.
Recommandation 1.5 : Le Cabinet Ernst & Young doit revoir les besoins des centres en matière
de gestion financière, en tenant compte des acquis et des nouvelles possibilités informatiques (version
dégradé du COBYS sur PC).
2. Est-ce que I’USAID pourra certifier le système de gestion financière de I’ISRA à la fin de ce
contrat ?
La Commission est d’avis que I’USAID pourra certifier le système après environ six mois au
moins de fonctionnement du nouveau système proposé par le Cabinet Ernst 81 Young, si les sous-
systèmes suivants exigés par I’USAID sont en place :
1.
Système d’approvisionnement performant et transparent,
2.
Système de gestion des contrats,
3.
Système de gestion de la facturation et des paiements de sous-contractants de l’Institut,
4.
La vérification du système de gestion financière des sous-contractants de l’Institut,
5.
L’existence d’un cadre institutionnel performant,
6.
L’existence de procédure de fonctionnement et d’un système de contrôle interne et
7.
L’existence d’un système comptable performant pour gérer et suivre les fonds recus.
Au titre de l’existence d’un cadre institutionnel performant, le Cabinet Ernst & Young a fait des
recommandations concernant l’organisation
de la fonction financière.
A u t e r m e d e c e s
recommandations le Contrôleur de gestion conserve un statut traditionnel. Les fonctions budgétaires
ont été transférées du Secrétaire Général au Contrôleur de gestion. Dans ce cadre le Commission est
d’avis que ces fonctions budgétaires de Contrôleur de gestion devraient intégrer la Direction Financière
et Comptable.
Les recommandations du Cabinet Ernst & Young au niveau des centres nous apparaissent
inadéquates. Nous suggérons que la gestion des centres repose sur trois piliers principaux :
La gestion scientifique,
La gestion administrative et technique et
La gestion financière.
Ces trois fonctions étant sous la responsabilité du chef de centre.
La responsabilité financière de l’Institut ne peut être engagée vis-à-vis des tiers que par le
Directeur Général ou ses délégataires.
8
L’autorité d’approbation des dépenses doit être reliée à la responsabilité budgétaire. La
fonction financière n’intervient dans le processus d’approbation des dépenses qu’à titre de suivi et de
conseil.
Les coûts indirects devraient être délégués à la fonction administrative et technique. Les coûts
directs de la recherche devraient relever de la fonction scientifique.
Le contrôle a priori est établi par l’existence du budget des conventions de financement, du
-
budget consolidé et des procédures de gestion financière de I’ISRA. Le contrôle a posteriori est
assumé par l’analyse des rapports de budget et des résultats de la recherche d’une part et d’autre part
par I’Auditeur Interne pour ce qui concerne le suivi des procédures et par I’Auditeur Externe et le
Commissaire aux comptes pour ce qui concerne les intérêts du Conseil d’administration, de la Tutelle
-
et des partenaires externes.
Recommandation 2.1 : Le Comité de pilotage du projet d’amélioration de la gestion financière
de I’ISRA devrait porter une attention particulière à la mise en place de ces éléments (Nos 1 - 7 ci-
dessus) dans les plus courts délais et les intégrer dans le plan stratégique.
Recommandation 2.2 :
L’ISRA devrait se doter d’une Direction Financière et Comptable
intégrant l’ensemble des activités de gestion financière
et comptable (comptabilité générale,
analytique, matière et budgétaire).
Recommandation 2.3 : Le Contrôle de gestion devrait avoir des tâches d’analyse des résultats
financiers et budgétaires et la coordination de l’élaboration de budget pour le Comité de budget.
Recommandation 2.4 : La fonction financière et comptable au niveau des centres et stations
devrait être assurer par un responsable financier et comptable, nommé par le Directeur Général sur
proposition du Directeur Financier et Comptable, qui soit au même niveau hiérarchique que les adjoints
-
aux directeurs des centres et stations.
L’adjoint au Directeur chargé de la gestion devrait quant a lui, superviser toutes activités
administratives et techniques (logistique, approvisionnement, gestion des intrants, de la main-d’oeuvre
temporaire des services d’appui et parcelles d’essai).
Recommandation 2.5 :
L’ISRA devrait établir un diagramme décrivant la structure
-
d’approbation des dépenses et des responsabilités budgétaires.
Recommandation 2.6 :
II appartient à I’ISRA de faire les démarches nécessaires en vue
d’obtenir des autorités les dérogations ou autres mesures nécessaires à la mise en place du cadre
juridique répondant le mieux à ses besoins.
Recommandation 2.7 : Le Conseil d’administration de I’ISRA devrait approuver les nominations
du Directeur Financier, de I’Auditeur Interne, du Controleur de gestion, du Directeur Administratif et
Technique, du Directeur Scientifique et des Directeurs de Recherches. Le Conseil d’administration
représentant des organes de tutelle, devrait exercer une supervision plus soutenue des outils de
-
contrôle pour la bonne gestion financière de l’Institut.
3. Dans quelle mesure I’ISRA arrivera-t-il à s’approprierladopter
le système de gestion
financière proposé ?
Plusieurs intervenants dans les centres nous ont signalé que le Cabinet Ernst & Young ne les
a pas consultés dans l’élaboration du système qui est proposé. Cette lacune peut se révéler un premier
obstacle dans la mise en place du système proposé et son appropriation par I’ISRA. II y a des
problèmes de communication et d’information au sujet du système proposé dont il faut prendre soin
dès le départ.
9
(cf Recommandations 1 .l et 1.2 ci-dessus)
Recommandation 3.1 :
Pour que les avantages du système soit mieux perçus par les
utilisateurs il importe que l’Institut développe une politique d’information adéquate. II faut prendre le
temps nécessaire pour bien expliquer les choix qui sont proposés et les raisons de ces choix. Ce travail
est important pour développer au niveau des chercheurs, gestionnaires et financiers de I’ISRA le
sentiment que ce système est bien à eux.
Recommandation 3.2 : L’ISRA doit développer une politique de formation surtout pour les
personnels administratifs, financiers et comptables (voir ANNEXE : D Stratégie pour la politique de
formation).
D’autre conclusions et recommandations
La Commission est d’avis que l’appui du Conseiller Financier du projet NRBAR est important,
utile et doit se poursuivre. La Commission est aussi d’avis que I’homologue de Conseiller Financier à
I’ISRA devrait être le Directeur Financier et Comptable.
Recommandation 4 :
La composante financière du projet NRBAR doit se poursuivre et
I’homologue du Conseiller Financier à I’ISRA devrait être le Directeur Financier et Comptable.
La Commission est d’avis que le calendrier pour la préparation du budget est trop court et ne
permet pas une bonne préparation.
Recommandation 5 :
Les travaux d’élaboration du budget de l’exercice n+ 1 devraient
démarrer à partir de tout début du premier semestre de l’exercice n permettant à l’ensemble des
acteurs d’avoir suffisamment de temps de donner tous les éléments nécessaires à l’élaboration du
budget par le Comité de budget.
Recommandation 6 : Le Consultant de la Commission devrait revenir et suivre l’évolution de
ces recommandations après trois ou quatre mois.
Si les recommandations de la Commission recoivent une attention adéquate et les correctifs
requis mis en place, le système répondra aux besoins de I’ISRA en matière de gestion financière et
comptable.
-
CO2
Financial Certification - E&Y end of Phase II:
contribution/accomplishment, January 9, 1996
-
Final Report NRBAR Financial Advisor, May, 1996
Date:
January 9, 1996
TO:
Tom Cusack
Chief of Party
NRBARKID
From:
David W. Holmes
NRBARKID
Subject:
Financial certification - E&Y end of Phase II: contribution/accomplishment
Following on our earlier discussion, here are the contributions and accomplishments that the
USAiD/Ernst & Young contract brought to ISRA’s financial management system.
There are four major accomplishments that E&Y brought to ISRA’s financial management
system. The first one is the accomplishment of the 1992 physical inventory. There are over
15,000 items in the ISRA inventory and ISRA is not in the practice of doing an annual general
inventory, i.e., they inventory the annual movements - purchases and disposals. The work
began in December 1992 and ended in August 1993. This permitted ISRA to up-date the
IMOBYS (computerized inventory system) inventory records and their depreciation schedules.
This also, for the first time, established inventory records for the GOS contributed items such as
buildings and land that ISRA had not recorded previously. The inventory work Will form the
basis of the current station management work with Ashburner and Muhtar in 1996.
The second major accomplishment was the development of the chart of accounts, assuring that
the budget accounts and general accounts agreed. This assured that budget reports would be
produced in accordance with the general accounting structure.
The third was the training needs assessment in ?he Phase I Final Report.
And the final accomplishment was the customization and documentation of the software for the
AS/400. This included work on the COBYS (general), IMOBYS (inventory), and SYSPAI
(payroll) modules.
E&Y also made contributions in several areas. The critical diagnosis of the computer system’s
configuration, equipment, and exploitation was very thorough and pertinent as were the
recommendations to subcontract the management of the computer system. E&Y reports also
touched on management of donor grants; the development of the cost accounting system with
reports by tenter, program and donor; and the annual budget process. These conceptual
contributions form the basis for the current developments of these systems at ISRA.
CO3
Catalog of E&Y reports at CID/NRBAR, 1993
-
Final Report NRBAR Financial Advisor, Ma y, 1996
CATALOG OF E&Y REPORTS AT CID/NRBAR
C O U N T NAME
CATALOG # DATE ISSUE0
LANGUAGE DATE RQUST DATE RECVD
1 TECHNICAL PROPOSAL RFP SENEGAL 92-100
EY920114E
920114
E
930712
930827
2 COMPTE-RENDU DE L’ENTRANCE CONFERENCE
EY920713F
920713
F
930712
930809
3 PLAN D’INTERVENTION PHASE l
EY92081 OF
920810
F
930712
930809
4 WORKPLAN FOR STEP I
EY92081 OE
920810
E
930712
930712
5 COMPTE-RENDU D’AVANCEMENT No 1
EY920930F
920914
F
930712
930924
6 FIRST PROGRESS REPORT
EY920914E
920914
E
930712
930726
7 COMPTE-RENDU D’AVANCEMENT No 2
EY920930F
920930
F
930712
930924
8 SECOND PROGRESS REPORT
EY920930E
920930
E
930712
930712
9 MANUEL COMPTABLE TOME I
EY921001 F
921001
F
930726
930726
10 TERMES DE REF POUR R. HYPPOLYTE
EY921006F
921006
F
930712
930809
11 PROCEDURE D’INVENTAIRE PHYSIQUE DES IMMOS
EY921014F
921014
F
930712
930924
12 COMPTE-RENDU DU LA REUNION DU 23/10/92
EY921023F
921023
F
930712
930809
13 THIRD PROGRESS REPORT
EY921030E
921030
E
930712
930712
14 COMPTE-RENDU D’AVANCEMENT No 3
EY92103OF
921030
F
930712
930924
15 MANUEL COMPTABLE TOME II PLAN COMPTABLE ANNOTE
EY921130F
921101
F
930726
930809
16 EVALUATION DU SYSTEME INFORMATISE DE GESTION
EY921123F
921123
F
930712
930726
17 COMPTE-RENDU D’AVANCEMENT - INVENTAIRES DES IMMOS
EY921123F
921123
F
930712
930726
18 SPECIAL REPORT ON ISRA’S MIS AN0 EDP
EY921130E
921123
E
930712
930924
19 FOURTH PROGRESS REPORT
EY921130E
921130
E
930712
930924
20 COMPTE-RENDU D’AVANCEMENT No 4
EY92113OF
921130
F
930712
930809
21 PARAMETRAGE DES PROGICIELS COSYS ET AL
EY92113OF
921130
F
930726
930726
22 RAPPORT SUR LE SYSTEME DE GESTION
EY92123OF
921231
F
930712
930924
23 MODIFICATION OF THE CONTRACT: FIXE0 ASSET INVENTORY EY930111 E
930111
E
930712
930809
24 PROJET DE RAPPORT PHASE I
EY930129F
930129
F
930712
930809
25 DRAFT REPORT ON STEP I
EY930129E
930129
E
930712
930712
26 NOTE SUR LA MISE EN PLACE DU FICHIER DES CONVENTION
EY930802F
930802
F
930712
930820
27 RAPPORT FINAL SUR IA PHASE I
EY930816F
930816
F
N/A
930817
28 FINAL REPORT ON STEP I
EY930816E
930816
E
NIA
930817
29 RAPPORT SUR L’INVENTAIRE PHYSIQUE DES IMMOS
EY930823F
930823
F
NIA
930922
30 VALIDATION DES SOLDES FOURNISSEURS
EYND002F
NOT DATE0
F
N/A
930726
31 NOTE SUR LA VALORISATION DES VALEURS D’EXPLIOTATION
EYNDOOl F
NOT DATE0
F
NIA
930726
32 RAPPORT SUR L’ORGANISATION ET L’ENVIRONMENT (see Pro
N/A
NOT DONE
F
930820
N/A
32 ACCOUNTING MANUAL VOL II
N/A
NOT DONE
E
930726
N/A
33 MANUEL DES PROCEDURES (see Progress 4)
NIA
NOT DONE
F
930820
N/A
34 ACCOUNTING MANUAL VOL 1
NIA
NOT DONE
E
930726
NIA
-
-
-
-
-
CO4
Review of Ernst & Young reports prepared under USAID
-
contract 685-0285-C-00-2299-00, 1993
-
-
-
-
Final Report NRBAR Financial Advisor, May, 1996
DRAFT! DO NOT DISTRIBUTE!
REVIEW OF ERNST 81 YOUNG REPORTS PREPARED UNDER USAID CONTRACT 685-0285-C-00-2299-00
REVIEW OBJECT
REPORT
PAGE
ACTORS
STATUS
CATALOG
REF #
REF #
A.
Proposed Ernst & Young outputs:
A.1
Task One: Orientation and Workplan
A.1 .l
Entrante Conference
EY92081 OE’
14
E&Y, USAID/ANR C o m p l e t e d
& FMO, ISRA
Minutes of 8/14/92 meeting
A . l . 2
Workplan
EY92081 OE
14
E&Y, USAID/ANR C o m p l e t e d
& FMO, ISRA
Minutes of 9/17/92 meeting
A.2
Task Two: ISRA Organization/Environment
A.2.1
Evaluate the organization chart in terms of the allocation
EY92081 OE
1 5
E&Y
Completed for
of duties, effectiveness and efficiency.
current
organization
structure
A.2.1 .l
Compare job descriptions with actual tasks for major
EY92081 OE
15
E&Y
Financial only
executives.
(A.2.1.6)
A.2.1.2
Diagram the flow of information between the different
EY92081 OE
1 5
E&Y
management centers.
lEY920810E = Workplan for Step 1
NRBAR Financial Advisor, David W. Holmes
Page 1
DRAFT! DO NOT DISTRIBUTE!
REVIEW OF ERNST & YOUNG REPORTS PREPARED UNDER USAID CONTRACT 685-0285-C-00-2299-00
REVIEW OBJECT
REPORT
PAGE
ACTORS
STATUS
CATALOG
REF #
REF #
A.2.1.3
Identify and evaluate the decision making process.
EY92081 OE
15
E&Y
A.2.1.4
Evaluate the segregation of duties among the different
EY92081 OE
15
E&Y
levels.
A.2.1.5
Assess the allocation of research management
EY92081 OE
15
E&Y
Not recorded in
responsibilities between the 5 directors and the 11
French version
centers.
EY921010F p
16.
A.2.1.6
Assess the allocation of financial mangement
EY92081 OE
15
E&Y
Completed
responsibilities between the CG, the ACP, and the SG.
A.2.2
Reveai the relationship between ISRA’s current legal
EY92081 OE
15
E&Y
status and the existing financial problems.
A.2.2.1
Indicate legal actions to undertake in the long run to
EY92081 OE
15
E&Y
make proposed financial mangement system
sustainable.
A.2.3
Assess the donor characteristics.
EY92081 OE
16
E&Y
A-2.3.1
Assess the donor coordination between the different
EY92081 OE
16
E&Y
research programs and projects.
A.3
Task Three: Resolve Accounting Problems
A.3.1
Update records of donor financing agreements.
EY92081 OE
16
E&Y
NABAR Financial Advisor, David W. Holmes
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REVIEW OF ERNST 8 YOUNG RFPORTS PAEPARED UNDER USAID CONTRACT 685-0285-C-00-2299-00
- --.- .-.- .._.. -.__- . .
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REVIEW OBJECT
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PAGE
ACTORS
STATUS
CATALOG
REF #
REF #
A.3.1 .l
Propose foliow-up procedures for the maintenance of
EY92081 OE
16
E&Y
the donor financing records.
A.3.1.2
Examine subsidiary donor accounts to identify the
EY92081 OE
1 7
E&Y
different agreements at each accounting tenter.
A.3.1.3
Collect donor financing agreernent inforrnation from
EY92081 OE
1 7
ISRA
Rcvd 32% @
each tenter.
812193
SG/CG to
complete 9/93
A.3.1.4
Establish a file for each agreement with the following
EY92081 OE
17
E&Y
three sections: Administrative, Financial, Scientific.
A.3.1.5
Conceive a computerized database tool to manage the
EY92081 OE
17
E&Y
financial aspect of the donor agreements.
A.3.1.5.1
Prepare a document that defines the needs for and the
EY9211 30F2
4
E&Y
Completed
structure of the database tool.
EY930802F
A.3.2
Inventory of Fixed Assets and the Update of the files
EY92081 OE
16
ISRA
Completed
and accounts.
A.3.2.1
Conceive the inventory methodology.
EY92081 OE
17
E&Y
Completed
*EY921130F = Compte-Rendu No 4
NRBAR Financial Advisor, David W. Holmes
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REVIEW OBJECT
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PAGE
ACTORS
STATUS
CATALOG
REF #
REF #
A.3.2.2
Establish written instructions for the following steps:
EY9208l OE
18
E&Y
Completed
Pre-inventory, During Inventory, and Post-inventory.
A.3.2.3
Refresher training of inventory accountants in the use of
EY930823F3
7
ISRA/SG/UIG
Completed
IMOSYS software.
A.3.2.4
Survey of 40 donors to verify equipment provided
EY930823F
1 2
I E&Y
I Should be
according to respective grant/contract agreement.
helpful for A.3.1
above
Completed,
response low
A.3.2.5
Supervise physical Count.
EY920810E
18
E&Y
Completed
A.3.2.6
Update IMOSYS records.
EY92081 OE
18
ISRA
Completed
A.3.2.7
Supervise reconciliation between physical Count and the
EY9208 1 OE
18
E&Y
Completed
general ledger accounts.
A.3.3
Inventory of supplies and the Update of the files and
EY92081 OE
accounts.
A.3.3.1
Planning of supplies inventory.
EY920810E
3EY930823F = Rapport sur l'Inventaire Physique des Immos
NRBAR Financial Advisor, David W. Holmes
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REVIEW OBJECT
REPORT
PAGE
ACTORS
STATUS
CATALOG
REF #
REF #
A.3.3.2
Establish written instructions for the following steps:
EY92081 OE
19
E&Y
Completed
Pre-inventory, During Inventory, and Post-inventory.
After the event
A.3.3.3
Supervise the physical Count at the major warehouses.
EY92081 OE
19
E&Y
ISRA completed
A.3.3.4
Suggest valuation approach and account adjustments.
EY92081 OE
19
E&Y
Completed
A.3.4
Implement those audit recommendations from 1990 and
EY92081 OE
19
ISRA
Completed
1991 audits that ISRA accepts.
A.3.4.1
Accounts receivable recommendations.
EY92081 OE
19
E&Y
Completed
confirm with
ACP
A.3.4.1 .l
Update the aged balance, Write-offs for unrecoverabtes,
EY92081 OE
19
ISRA
Completed
and reserve for bad debts.
A.3.4.2
Accounts payable recommendations.
EY92081 OE
19
E&Y
Completed
A.3.4.2.1
Establish a subsidiary ledger account for each vendor for
EYND002F4
1
ISRA
Completed
the total debt from atl the centers.
A.3.4.2.2
Detail (lettrage des comptes) the subsidiary vendor
EYNDOOZF
1
ISRA
Completed
accounts.
4EYND002F = Validation des Soldes Fournisseurs
NRBAR Financial Advisor, David W. Holmes
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ACTORS
STATUS
CATALOG
REF #
REF #
A-3.4.2.3
Plan and supervise the validation of the A/P balances,
EYND002F
4
E&Y
Completed
- hold weekly progress meetings,
- propose adjustments to G/L.
A.3.4.2.4
Sample 90% of the total A/P account balance for 1992
EYND002F
4
E&Y
Completed
to validate the balances, starting with the large
balances.
A.3.4.3
Personnel recommendations.
EY92081 OE
19
E&Y
Completed
confirm with
ACP
A.3.4.4
GOS operations recommendations.
EY92081 OE
19
E&Y
Completed
confirm with
ACP
I A.4
Task Four: Procedures and Interna1 Controls
A.4.1
UP-date procedures manual previously developed by
EY92081 OE
20
E&Y
Incorporate
E&Y.
tasks A.5.2.3,
A.6.2.2,
A.6.4.3,
A.7.3.3, A.7.3.4
below.
NRBAR Financial Advisor, David W. Holmes
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REVIEW OBJECT
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PAGE
ACTORS
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CATALOG
REF #
REF #
The procedures manual Will contain the following
EY92113OF
5
E&Y
sections:
- General Organization
- Description of Functions
- Purchasing
- Non-sales Financing
- ProductionlSales of Vaccines
- Management of Supply Stocks
- Management of Fixed Assets
- Management of Personnel
- Management of Budgets
- Management of Cash
- Accounting
A.4.1 .a
Write accounting manuai.
EY92 1 030E5
3
E&Y
Completed for
- Vol I General
EY921001 F6
3
E&Y
General
- Vol II Cost
- Vol III
Budget
5EY921030E = Third Progress Report
6EY921001F = Manuel Comptable Tome 1
NRBAR Financial Atlvwr, David W. Holmes
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ACTORS
STATUS
CATALOG
REF #
REF #
A.4.1 .l
Scrutinize the billing of research costs to donors under
EY92081 OE
20
E&Y
financing agreemtents. Determine:
- procedures in use,
- weaknesses,
- problems related to the segregation of duties,
a n d
- procedures to be used.
A.4.1 .l .l
Update a complete and integrated file of donor
EY92081 OE
2 1
E&Y
Incorporate task
agreements.
A.3.1 .l above
A.4.1 .1.2
Define precise procedures for the follow-up of the
EY92081 OE
2 1
E&Y
incorporate task
agreements with the necessary interface with
A.3.1.1 above
accounting.
A.4.1.2
Scrutinize the procurement system. Determine:
EY92081 OE
20
E&Y
- procedures in use,
- weaknesses,
- problems related to the segregation of duties,
and
- procedures to be used.
A.4.1.2.1
Establish procedures to eliminate duplication between
EY92081 OE
22
E&Y
budget and general accounting.
NRBAR Financial Advisor, David W. Holmes
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REVIEW OBJECT
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PAGE
ACTORS
STATUS
CATALOG
REF #
REF #
A.4.1.3
Scrutinize the production and sales of some products.
EY92081 OE
20
E&Y
Determine:
- procedures in use,
- weaknesses,
- problems related to the segregation of duties,
a n d
- procedtlres to be used.
A.4.1.3.1
Describe procedures and control policies; prepare
EY920914E’
5
E&Y
flowcharts and narratives.
A.4.1.3.2
Assess control risks related to interna1 control structure
EY920914E
5
E&Y
and perform tests of interna1 controls.
A.4.1.3.1
Establish procedures that emphasize exhaustivity in
EY92081 OE
22
E&Y
billing, segregation of duties, and collection of
receivables.
A.4.1.4
Scrutinize the payroll system. Determine:
EY92081 OE
20
E&Y
- procedures in use,
- weaknesses,
- probtems retated to the segregation of duties,
a n d
- procedures to bo uscd.
7EY920914E = First Progress Report
NRBAR Financial Advisor, David W. Holmes
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ACTORS
STATUS
CATALOG
REF #
REF #
A.4.1.4.1
Customize SYSPAI to meet ISRA’s needs.
EY920810E
23
ISRA vendor
A.4.1.4.2
Establish procedures that surround this new software.
EY92081 OE
23
E&Y
A.4.7.4.3
Describe current procedures and control policies;
EY920914E
5
E&Y
prepare flowcharts and narratives.
A.4.1.4.4
Assess control risks related to internai control structure
EY920914E
5
E&Y
and perform tests of internat controls.
A.4.1.5
Scrutinize the fixed asset system. Determine:
EY92081 OE
20
E&Y
Incorporate
- procedures in use,
tasks A.3.2.2 &
- weaknesses,
A.3.3.2 above
- problems related to the segregation of duties,
a n d
- procedures to be used.
A.4.1.5.1
Establish procedures to manage the economic life of the
EY92081 OE
23
E&Y
After task A.3.2
fixed assets:
above
- procurement,
transfer,
- disposal,
- sell, and
- deletions.
A.4.1.5.2
Describe procedures and control policies; prepare
EY920914E
5
E&Y
flowcharts and narratives.
NRBAH Financial Advisor, David W. Holmes
Page 10
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PAGE
ACTORS
STATUS
CATALOG
REF #
REF #
A.4.1.7
Establish procedures for cash mangagement:
EY920914E
5
E&Y
- procedures in use,
- weaknesses,
problems related to the segregation of duties,
a n d
- procedures to be used.
A.4.1.7.1
Describe procedures and control policies; prepare
EY920914E
5
E&Y
flowcharts and narratives.
A.4.1.7.2
Assess control risks related to interna1 control structure
EY920914E
5
E&Y
and perform tests of interna1 controls.
A.4.1.73
Meet with the Research Manager DS and the
EY92113OF
10
E&Y
Department Managers (Directeurs de Recherche) to
develop plan for cash management.
A.5
Task Five: Financial Accounting System
A.5.1
Perform complete assessment of the accounting system
EY92081 OE
24
E&Y
and identify problem areas.
A.5.1 .l
Draft a document with a new chart of accounts and the
EY920914E
5
E&Y
definition of accounting principles to irnprove balance
sheet aggregation.
A.5.1.2
Update and harmonize the chart of accounts at each
EY921030E
3
E&Y
accounting tenter.
NRBAR Financial Advisor, David W. Holmes
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PAGE
ACTORS
STATUS
CATALOG
REF #
REF #
A.5.2.1
Identify the potential of the COSYS program and
EY92081 OE
24
E&Y
compare it with the actual utilisation at ISRA.
A.5.2.2
Review the COSYS customization at ISRA.
EY92081 OE
24
E&Y
A.5.2.3
Evaluate the current accounting procedures and their
EY92081 OE
24
E&Y
adequacy for the COSYS environment.
A-5.3
Develop recommendations to be included in the Action
EY92081 OE
24
E&Y
Plan for Step II.
A.6
Task Six: Management Accounting System
A.6.1
Evaluate the mid-term (5 year) planning function.
EY92081 OE
24
E&Y
A.6.1 .l
Review existing 5 - year research planning document
EY92081 OE
25
E&Y
and examine the way to convert it into a real financial
planning tool.
A.6.2
Evaluate the budget preparation and contra1 function.
EY92081 OE
24
E&Y
A.6.2.1
Develop recommendations for the general budget
EY92081 OE
25
E&Y
framework.
A.6.2.2
Develop recommendations for the budgetary process -
EY92081 OE
25
E&Y
how it is developed, when, what forms.
NRBAR Financial Advisor, David W. Holmes
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REVIEW OBJECT
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PAGE
ACTORS
STATUS
CATALOG
REF #
REF #
A.6.2.3
Assure that the cost centers identified in the cost
EY92113OF
6
accounting system are identical to those in the budget
system, permitting control by cost tenter code or
expense code.
A.6.3
Evaluate the cost accounting function.
EY92081 OE
26
E&Y
A.6.3.1
Review the World Bank outline of cost accounting and
EY92081 OE
26
E&Y
discuss with ISRA.
A.6.3.2
Examine the nature of costs incurred on the various
EY92081 OE
26
E&Y
research projects.
A.6.3.3
Examine available statistics.
EY920810E
26
E&Y
A.6.3.4
Recommend the major concepts of the cost accounting
EY92081 OE
26
E&Y
system that could be implemented during Step Il. This
Will include a chart of cost accounts that Will permit
analysis of:
- project agreements,
- research programs,
- research centers, and
- research departments.
A.6.4
Evaluate the management reporting function.
EY92081 OE
27
E&Y
A.6.4.1
Evaluate management information needs at various
EY92081 OE
27
E&Y
levels.
NRBAR Financial Advisor, David W. Holmes
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REVIEW OBJECT
REPORT
PAGE
ACTORS
STATUS
CATALOG
REF #
REF #
A.6.4.2
Recommend report formats for various levels of
EY92081 OE
27
E&Y
managment.
A.6.4.3
Recommend reporting procedures.
EY92081 OE
27
E&Y
A.7
Task Seven: EDP Function and Application
A.7.1
Gather available documents and establish working
EY92081 OE
28
E&Y
papers organization.
A.7.2
Describe existing EDP configuration and assess the
EY92081 OE
28
E&Y
capabilities of existing material including:
- main characteristics of computers and auxiliary
equipment:
memory,
disks,
terminals,
PCs, and
printers;
- available software;
- effective use of rnemory;
- remote connections via modem;
- programming languages; and
- versatility and adaptability for future computing
needs.
A.7.3
Assess the EDP organization chart and the skills levels
EY92081 OE
28
E&Y
of the staff.
NRBAR Financial Advisor, David W. Holmes
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PAGE
ACTORS
STATUS
CATALOG
REF #
REF #
A.7.3.1
Review EDP’s relations with user/clients.
EY920810E
28
E&Y
A.7.3.2
Review EDP’s supervisory functions.
EY92081 OE
28
E&Y
A.7.3.3
Review EDP’s procedures for the conception of new
EY92081 OE
28
E&Y
applications and maintenance of existing ones.
A-7.3.4
Review EDP’s procedures for exploitation.
EY92081 OE
28
E&Y
A.7.3.5
Establish flowcharts for the major information systems.
EY920930E8
4
E&Y
A.7.4
Assessment of the COSYS, IMOSYS, and SYSPAI
EY92081 OE
29
E&Y
packages and their customization.
A.8
Task Eight: Training Needs
A.8.1
Examine ISNAR report on training.
EY92081 OE
29
E&Y
A.8.2
Evaluate key personnel’s experience and training with
EY92081 OE
29
E&Y
regards to their actual responsibilities.
A.8.3
Recommend appropriate training plan.
EY92081 OE
29
A.9
Task Nine: Reports
A.9.1
Produce Workplan
EY92081 OE
30
E&Y
A.9.2.1
Produce Progress Report 1
EY92081 OE
30
E&Y
*EY920930E = Second Progress Report
NRBAR Financial Advisor, David W. Holmes
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REVIEW OBJECT
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PAGE
ACTORS
STATUS
CATALOG
REF #
REF #
A.9.2.2
Produce Progress Report 2
EY92081 OE
30
E&Y
A.9.2.3
Produce Progress Report 3
EY 9208 1 OE
30
E&Y
A-9.2.4
Produce Progress Report 4
EY92081 OE
30
E&Y
A-9.2.5
Produce Progress Report 5
EY92081 OE
30
E&Y
A.9.2.6
Produce Progress Report 6
EY92081 OE
30
E&Y
A.9.2.7
Produce Progress Report 7
EY92081 OE
30
E&Y
A.9.3
Draft Report Step I
EY92081 OE
30
E&Y
A.9.3.1
Final Report Step I
EY92081 OE
30
E&Y
A.9.3.2
Action Plan for Step II
EY92081 OE
30
E&Y
B .
Ernst & Young recommendations:
B.l
Task One: Orientation and Workplan
8.2
Task Two: ISRA Organization/Environment
B.2.1
Create a sales office for ISRA products.
EY920930E
6
B-2.1 .l
Separate the duties currently held by the LNERV
EY920930E
6
storekeeper (comptable-matieres) storage & sales.
8.2.2
Clarify the roles of the Research Manager, the General
EY92113OF
4
Secretary, and the Chief Accountant.
NRBAR Financial Advisor, David W. Holmes
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ACTORS
STATUS
CATALOG
REF #
REF #
8.2.3
Clarify the roles of the General Secretary, the Chief
EY9301 29Eg
26
Accountant, and the Management Controller.
B.2.4
Resolve the conflict between the the Chief Accountant’s
EY930129E
23
job and the authority of the research tenter managers.
8.2.4.1
Review the role of the research tenter manager
EY930129E
25
Not in French
authorizing tenter expenditures and also liquidating
version
them through his control of the center’s accountants.
EY930129F p
26
8.2.5
Resolve the role of the Management Controller SO he
EY930129E
25
may develop monitoring and evaluation systems, and
financial management reporting systems, and budget
development and control.
B.2.6
Centralize the accounting system under the responsiblity
EY930129E
27
of the Chief Accountant.
B.2.6.1
Reorganize the accounting services at the tenter and
EY930129E
56 - 59
the distributed sites.
8.2.6.2
Integrate the CIDINRBAR financial adviser and define his
EY930129E
93
assigned duties.
'EY930129E = Draft Report on Step 1 of the Project
NRBAR Financial Advisor, David W. Holmes
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ACTORS
STATUS
CATALOG
REF #
REF #
8.2.7
Establish an interna1 audit function to monitor
EY930129E
26
conformity with procedures and to maintain the
Procedures Manual. Recruit and hire an internai auditor
and staff.
8.2.8
Establish a donor coordination forum to review and
EY930129E
28
approve annual plans, and establish principles and
methods for billing out general overhead.
B.3
Task Three: Resolve Accounting Problems
B.3.1
Implement the automated application to record the
EY930129E
34
financial agreements currently under execution and
adjust the related accounts.
B.3.1.1
Implement the automated application to prepare the
EY930802F”
4
ISRA
billings to the donors.
l'EY930802F = Note sur la Mise en Place du Fichier Central des Conventions
NRBAR Financial Advisor, David W. Holmes
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ACTORS
STATUS
CATALOG
REF #
REF #
B.3.1.2
Implement workplan developed by E&Y for the
EY930802F
9
completion of the task A.3.1 (update donor financing
agreements) above.
- Document collection
- Document organization
Station Mgr
1 OI31 193
- Review and coding
SG/DEF
11 Il 5193
- Design and Write dbase application
E&Y
11/30/93
- Load data and begin operation
SG/UIG
12/31/93
SG/DEF
011 194
B.3.2
Update the central donor file in the budget accounting
EY92113OF
10
module of COSYS, eliminating any completed
agreements, confirming current agreements (sec task
A.3.1.3 above).
8.3.3
Contact the Finance Ministry to transfer building and
EY930823F
37
land to ISRA
8.3.3.1
Follow-up with ISRA the implementation of the
EY930823F
37
E&Y
recommendation in B.3.3.
B.4
Task Four: Procedures and Interna1 Controls
8.4.1
Production of goods for sale should be plnrlnctl at the
EY920914E
7
beginning of each year, based on the output statistics
from the previous year.
NRBAR Financial Advisor, David W. Holmes
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REF #
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B.4.1 .l
Establish production controls to assure use of inputs.
EY920914E
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8.4.1.1.1
Establish cost controls on the packaging supplies.
EY920914E
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B.4.1.2
Separate the storage and sales duties.
EY920914E
7
B.4.1.3
Include sales stocks in the supplies inventory system.
EY920914E
7
8.4.1.3.1
Establish unit cost figures for sales stocks to permit
EYNDOOI F”
1
determination of Gross Margin and Profit/Loss.
8.5
Task Five: Financial Accounting System
B.6
Task Six: Management Accounting System
B.6.1
The salaries of the permanent staff should be booked as
EY9301 29F12
65
direct costs of the research program and included in the
budget eiaboration.
B.6.1 .l
Fixed asset period costs should be considered as direct
EY930129F
65
costs even though a donor has not agreed to reimburse
them and included in the budget elaboration.
"EYNDOOlF = Note sur la Valorisation des Valeurs d'Exploitation
12EY930129F = Projet de Rapport Final sur la Phase 1
NRBAR Financial Adwsor, David W. Holmes
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ACTORS
STATUS
CATALOG
REF #
REF #
B.6.2
The Research Manager and the Management Controller
EY930129F
59
should assure that final budgets are provided to the
research tenter directors.
B.6.3
The ISNAR planning mode1 developed on Quattro Pro
EY930129F
65
should be adapted for ISRA’s financial planning.
- Financial resources should be detailed by
agreement.
- The expense codes should conform to the
ISRA chart of accounts - general/cost.
B.6.4
COSYS should be customized SO the donor conventions
EY930129E
66
and agreements cari be followed in the auxiliary
accounting permitting the determination of funds used
and available.
8.6.5
Cash-flow estimates should be prepared by the
EY930129E
66
Management Controller.
B.6.5.1
Monthly cash-flow budget should be prepared on the
E Y 9 2 1 230F13 3 4
basis of:
- cash on hand,
monthly budgeted expenditures at the centers,
a n d
- scheduled recovery of reimbursable expenses
sent to the donors.
13EY921230F = Rapport sur le Systeme de Gestion
NRBAR Financial Advisor, David W. Hnhes
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PAGE
ACTORS
STATUS
CATALOG
REF #
REF #
B.6.6
ISRA should issue the following reports on a regular
EY930129E
66
basis:
- Income Statement
Budget reports for each direction and program
actual/budget
- Cash-flow reports actual/budget with up-dated
budgets for the following period
- Research time on programs
actual/budget/potential
B.6.7
The periodic management reports (tableau de bord)
EY92123OF
35
should include three sections:
- Partners
- Income Statement, Sources and Uses
of Funds;
- Financial
- a budget report,
- a treasury report with the next quarters
revenue budget, and
- a donor project report;
- Research
- utilisation of researcher time.
B.7
Task Seven: EDP Function and Application
NRBAR Financial Advisor, David W. Holmes
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ACTORS
STATUS
CATALOG
REF #
REF #
8.7.2.1
Assure that sufficient trarning is included in the
EY930129E
47
equipment/software procurement contract.
B.7.2.2
Assure that the EDP manager is exclusively assigned to
EY930129E
48
the accounting system and is not spread out by
assignment to the Scientific EDP or ISRA EDP programs.
B.7.2.3
Assure that the salary structure in the EDP section
EY930129E
48
remains competitive.
B.7.2.4
Activate the EDP Management Committee to draft the
EY930129E
48
long-term Automation Plan, which members should
include:
- General Manager DG,
- General Secretary SG,
- Chief Accountant ACP,
- Controller CG,
- Research Manager, DS,
- EDP manager UIG, and
EDP assistant manager UIG.
B.7.3
Establish user access security.
EY9211 30F15 1
5
8.7.3.1
Define list of menus and files that need protection.
EY92113OF
1 5
8.7.3.2
Define security level class to use for grouping users.
EY92113OF
1 5
15EY921130F = Parametrage des Progiciels COSYS, IMOSYS, SYSPAI
NRBAR Financial Adwsor, David W. Holmes
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REPORT
PAGE
ACTORS
STATUS
CATALOG
REF #
REF #
B-7.3.3
Establish password controls for access by security ievel
EY92 113OF
1 5
class and user id.
8.7.3.4
Assure regular changes in passwords.
EY92113OF
1 5
8.7.4
Improve report production.
EY92113OF
16
8.7.4.1
Study the calculation rules to understand the output in
EY92113OF
16
the reports.
B.7.4.2
Train the EDP staff to use the report generator for
EY92113OF
16
existing reports.
B.7.4.3
Develop other report formats (CUCI).
EY92113OF
16
8.7.5
Integrate the general and budget accounting files. Drop
EY92113OF
18
the ISR files.
B.7.5.1
Erase the tests and information in files 003 and 081
EY92113OF
18
that are related to the start-up of COSYS.
B.7.6
Establish a list of donors and code them in the auxiliary
EY92113OF
20
accounts as debtors/creditors (tiers). This coding
should permit the edition of a report by donor and by
agreement.
8.7.6.1
Establish for each donor a list of agreements.
EY92113OF
20
B.7.7
Close each Vehicle (VI account from 1986 to 1991.
EY92113OF
22
NRBAR Financial Advisor, David W. Holmes
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REVIEW OBJECT
REPORT
PAGE
ACTORS
STATUS
CATALOG
REF #
REF #
8.7.7.1
Detail thoroughly the V accounts (lettrage exhaustif).
EY92113OF
22
B.7.8
Standardize the chart of accounts and assure that only
EY92113OF
23
that version is loaded on each machine.
B.7.9
Redefine the organizational design of cost centers
EY92113OF
28
(découpage analytique) taking into account current and
future evoiutions.
Review the different levels in eacll vertical system to
EY92113OF
assure a uniform application of principles.
ocations, pre-pal
Configure other COSYS functions: check preparation,
TVA management, bank management, etc.
B.7.11
Revise the payroll accounts, SO they are not related to
EY92113OF
34
physical persons.
8.7.1 1 .l
Reconfigure the tnx calculatioiis SO they cnnform to
EY92 113OF
34
current regulations.
NRBAR Financial Advisor, David W. Holmes
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REVIEW OBJECT
REPORT
PAGE
ACTORS
STATUS
CATALOG
REF #
REF #
8.7.1 1 .2
Redesign the Pay Slip (bulletin de paie) SO that it shows:
EY92113OF
35
the different taxes paid,
- the payments for the current month, and
the distinction between the employee payment
and the employer payment.
B.7.11.3
Permit more than 5 dependents for each employee.
EY92113OF
37
8.7.1 1.4
Design a field for the spouses professional position.
EY92113OF
37
B.7.11.5
Use the tax tables rather than a calculation program to
EY92113OF
37
impute taxes.
B.7.12
Add the user access security (B.7.3 above).
EY92113OF
37
8.8
Task Eight: Training Needs
.
8.8.1
Training needs assesment
EY921 l3OF
87
B.8.1 .l
COSYS operations
EY92 113OF
89
8.8.1.2
IMOSYS operations
EY92113OF
89
B.8.1.3
SYSPAI operations
EY92113OF
89
B.8.1.4
Workshop on new finarlcinl nlanagement system for
EY92113OF
89
researchers
B.8.1.5
Workshop on INFORM system of tracking research time
EY92113OF
90
NRBAR Financial Advisor, David W. Holmes
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CO5
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Compte rendu de l’atelier sur l’élaboration du cadre
logique de la fonction financière de I’ISRA des 13 et 14
-
janvier 1995
-
-
Final Report NRBAR Financial Advisor, May, 1996
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PAGE
l-ACTORS
/ STATUS
CATALOG
REF #
REF #
Ii
B.8.1.6
Workshop on treasury management and accounting for
EY92113OF
87
agreements
L
B-8.1.7
Technical training during installation of software
EY92113OF
90
upgrade for EDP programmers
6.8.1.8
Technical training during installation of equipment for
EY92113OF
90
EDP operators
8.8.2
Encourage key accounting personnel to attain local
EY92113OF
90
accounting degrees (DEC, DSC). Evening classes are
available at ENSUT.
B.8.2.1
Identify additional spocialized courses (CESAG locally,
Universities or other institutions abroad), especially in
financial management and administration, including
internships at Research Institutes
B.9
Task Nine: Reports
B.9.1
Action Plan to include:
EY92113OF
- Acquire new EDP equipment
- Upgrade and customize accounting software
- Continued resolution of accounting problems
- Centralize the accounting functions
- Updatc procedures rnanual
- Training
NRBAR Financial Advisor, David W. Ciolrnes
Page 29
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CO5
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Compte rendu de l’atelier sur l’élaboration du cadre
logique de la fonction financière de I’ISRA des 13 et 14
_
janvier 1995
-
-
-
-
Final Remrt NRBAR Financial Advisor, May, 1996
Institut Sénégalais de Recherches Agricoles
MEMORANDUM
DE
.
.
Ndiaga DIENG/ISRA et
David HOLMES/NRBAR
OBJET :
COMPTE RENDU DE L’ATELIER SUR L’ÉLABORATION DU CADRE LOGIQUE
DE LA FONCTION FINANCIERE DE L’ISRA DES 13 ET 14 JANVIER 1995
DATE :
LE 24 JANVIER 1995.
DESTINATAIRES
DG/ISRA,
Pour information
II
DS/ISRA,
1,
COP NRBAR,
9,
ACPilSRA
. ND.
DIENG, ISRA
. B.
NGOM, ISRA
. s.
GUEYE, ISRA
. D.
HOLMES, NRBAR
. M.
DIENG, NRBAR (Facilitateur)
. H.
MUHTAR, NRBAR (Consultant)
. 0.
DIENG, USAID
. 1.
BASSE, Ernst & Young
Veuillez trouver ci-joint le compte rendu de l’atelier de conception du Cadre Logique de la Fonction
Financière qui a eu lieu les 13 et 14 janvier derniers dans la salle de Conférence de I’Hôtel Lagon II
et, auquel vous aviez pris part. Nous vous remercions pour la qualité de votre participation et, vous
envoyons également l’ébauche de Plan Stratégique du sous-système financier de I’ISRA qui, comme
vous le verrez, a largement intégré les résultats de vos travaux. Ce projet de plan stratégique a été
soumis à l’appréciation de la Commission Gestion Financière et Comptable de la revue à mi-parcours.
COMPTE RENDU DE L’ATELIER DE CONCEPTION DU CADRE LOGIQUE DE LA FONCTION FINANCIERE DE L’ISRAI
J A N V I E R 9 5 1
INTRODUCTION
-
L’atelier s’est tenu à la veille de la revue à mi-parcours de I’ISRA qui devait se pencher également sur
la Fonction Financière de I’ISRA par l’intervention de sa commission dite gestion financière et
-
comptable.
Le besoin que l’équipe de la gestion financière de I’ISRA cherchait à satisfaire avant la revue à mi- _
parcours était de réviser l’ébauche de son Plan Stratégique en y intégrant toute l’information
disponible à la suite des dernières orientations et de la série de mesures qui étaient prises.
-
Le cadre Logique a été choisi comme outil pour identifier et organiser cette information dans une
approche participative implicant tous les principaux acteurs internes et externes qui interviennent dans
_
le processus de réorganisation de la fonction financière et comptable, à savoir, ACP, SG, CG et Al
de I’ISRA, I’USAID, Ernst & Young, NRBAR et un Expert. L’atelier a été financé et facilité par le
NRBAR.
Compte tenu de la contrainte liée à la courte durée de l’atelier, les produits attendus de ces deux
journées étaient une ébauche de Cadre Logique de la fonction qui devait servir de base pour tracer -
les grandes lignes d’un Plan Stratégique et pour réviser le Plan d’action annuel du volet financier du
NRBAR.
DÉROULEMENT DE L’ATELIER
-
I - Vendredi 13 janvier 1995
-
Présents:
N. Dieng,
ISRA
B. Ngom,
ISRA
S. Guèye,
ISRA
D. Holmes,
NRBAR
M. Dieng,
NRBAR (facilitateur)
H. Muhtar,
NRBAR (expert)
0. Dieng,
USAID
1. Basse,
Ernst & Young
Après la présentation du contexte et des résultats qui sont attendus de l’atelier par Monsieur Nd.
DIENG, le groupe a fixé les conditions générales dans lesquelles l’atelier devait se tenir, notamment
-
I’horaire des activités, des pauses et repas, pendant les deux journées de 8 heures (9H, 17H).
-
1 .l - Présentation du cadre Logique
Le facilitateur qui est impliqué dans le processus d’élaboration d’un Plan de Suivi et Evaluation pour
-
l’Institut a fait le point sur cette activité en indiquant la part qu’y prend la confection de Cadres
Logiques pour différentes structures ou fonctions de I’ISRA.
-
L’exposé du facilitateur a commencé par la présentation du cadre Logique comme outil pertinent de
planification à travers :
-
COMPTE RENDU DE L’ATELIER DE CONCEPTION DU CADRE LOGIQUE DE LA FONCTION FINANCIERE DE L’ISRA/
JANVIER 95 2 -
son histoire,
son processus,
ses principes de base
ses utilisations possibles,
les outils complémentaires dans le cadre d’un Plan de Suivi et Evaluation (diagramme de
GANTT, Tableau des responsabilités, etc...),
etc.. . .
Après cet exposé préliminaire et la description de la méthodologie de remplissage du modèle de Cadre
Logique qui a été distribué, un tour de table a permis aux participants d’apporter leur contribution et
de poser des questions.
1.2 - Les travaux
Le groupe a commencé par le remplissage du support élaboré pour le cadre logique composant les
volets suivants :
mission de I’ISRA,
mission ou but du sous-système financier,
objectifs stratégiques ou résultats à atteindre par la fonction pour réussir sa mission,
activités à mener pour atteindre chacun des objectifs stratégiques.
La mission de I’ISRA qui est proposée pour constituer la finalité de la fonction financière, a été
formulée de la manière suivante :
“Entreprendre des activités de recherches pour générer des connaissances et des technologies
adaptées pour le développement des productions agricoles.”
Puis, l’énoncé de mission suivant basé sur la contribution de la fonction financière qui serait
nécessaire pour permettre à I’ISRA de réaliser au mieux sa mission :
“Le but de la fonction financière est de supporter les activités de la recherche agricole par la
mise en place d’une politique financière et d’un système de gestion financière adaptées.”
Ensuite, les principales contraintes décelées par les diagnostics antérieurs de la fonction ont permis
de sélectionner les objectifs stratégiques indiqués pour la mission fixée à la fonction. Leur sélection
a également intégré le processus de fonctionnement au sein du sous-système et a tourné autour des
axes ou concepts suivants :
viabilité
liquidité
autonomie
contrôle
allocation
système d’information/conservation
planification
COMPTE RENDU DE L’ATELIER DE CONCEPTION DU CADRE LOGIQUE DE LA FONCTION FINANCIERE DE L’ISRA/
J A N V I E R 9 5 3
-
-
C’est ainsi que 7 objectifs stratégiques ou résultats ont été dégagés par le groupes (voir Cadre
Logique joint).
-
La deuxième partie de la journée qui a enregistré l’absence de deux participants de I’ISRA appelés à
la Direction Générale, a été consacrée à des discussions sur les critères de la “certification financière”
-
de I’USAID qui a été percue comme un point particulièrement critique de la réorganisation de la
fonction.
Le principal intervenant a naturellement été le représentant de I’USAID qui a puisé sur son expérience
dans ce domaine pour enrichir les débats.
On a ainsi noté que le concept même de “certification financière” est devenu impropre du fait que la
Loi 121 D qui la sous-tend a été abolie. Mais l’objectif qui était visé par I’USAID de s’assurer de
l’existence d’un bon système au niveau des bénéficiaires de fonds américains, demeure. (Voir Bulletin
No 3, 1990 de I’USAID).
II existerait ainsi deux niveaux d’exigence envers les systèmes de gestion concerné selon la nature
de la délégation qui est accordée aux partenaires de I’USAID.
A chacun de ces deux niveaux correspondent certaines capacités qui sont attendues des systèmes
examinés, à savoir :
-
Pour la gestion des Projets
- a d m i n i s t r e r u n
système d’approvisionnement transparent (appel d’offre,
-
dépouillement, exécution),
- administrer des contrats,
- administrer la facturation et les paiements de sous-contractants,
- gérer le programme de vérification et d’audit de sous-contractants.
Pour la gestion des fonds
- un cadre institutionnel pertinent,
- un système du contrôle interne
- un système de comptabilité pertinent pour gérer et suivre les fonds recus.
Pour ce qui concerne le cas de I’ISRA, tous les deux niveaux semblent s’appliquer.
Quant au représentant du Cabinet Ernst & Young, il a affirmé que tous ces critères sont compris dans
-
les termes de leur contrat. Par conséquent, le groupe pouvait s’en tenir au Contrat, au rapport de la
Phase I et à la proposition pour la phase II dudit Contrat, et qu’il n’avait pas mandat pour contribuer
d’avantage au débat.
Le groupe a décidé d’approfondir la discussion et, retient le principe d’exploiter ces critères et
-
COMPTE RENDU DE L’ATELIER DE CONCEPTION DU CADRE LOGIQUE DE LA FONCTION FINANCIERE DE L’ISRAI
J A N V I E R 9 5 4
-
d’intégrer leurs attentes dans le Plan Stratégique ainsi que dans le Plan de travail 1995 pour leurs
implications à court terme.
A titre d’illustration, l’objectif de disposer, au début de 1996, des fonds de I’USAID prévus pour
l’appui du programme de GRN mais conditionnées par la “certification financière” préalable, a donné
la programmation suivante:
six mois d’exécution du nouveau système par I’ISRA
puis, une revue du système par I’USAID (un mois)
élaboration d’un PIL pour la changement du “Method of Implementation and Financing” de
I’USAID
négociation éventuelle avec le responsable du Projet à I’USAID pour démarrer le processus de
mobilisation des fonds (vers le fin du contrat du cabinet E&Y)
revue annuelle (vérification externe).
Pour ce qui concerne le “contrôle” dans son sens de maîtrise des systèmes, des structures et des
opérations, il a été souhaité que les éléments suivants qui prennent en compte les attentes de la
“certification financière”, soient introduits dans le Cadre Logique finalisé :
Contrôle Interne
cadre institutionnel
procédures de fonctionnement
l’approvisionnement
la gestion des contrats
Contrôle Budgétaire
suivi des engagements
Maîtrise de la trésorerie
alimentation des fonds et gestion des mémoires
II - Samedi, le 14 janvier, 1995
Présents:
N. Dieng,
ISRA
B. Ngom,
ISRA
S. Gueye,
ISRA
D. Holmes,
NRBAR
M. Dieng,
NRBAR (facilitateur)
H. Muhtar,
NRBAR (expert)
M. LY,
ISRA (observateur)
M-H. Collion,
IDA (observateur)
2.1 - Récapitulation des discussions du 13 janvier.
Les principales réalisations de la veille, ont été rappelées, notamment les cases du Cadre Logique qui
COMPTE RENDU DE L’ATELIER DE CONCEPTION DU CADRE LOGIQUE DE LA FONCTION FINANCIERE DE L’ISRAI
JANVIER 95 5
-
-
sont remplies et les critères de la certification de I’USAID.
Une décision a été prise pour ce qui concerne la formulation de la mission et des sous-objectifs de
-
la gestion financière.
2.2 - Les travaux
Les travaux se sont alors poursuivis avec le choix des activités, la sélection des indicateurs -
objectivement vérifiables, l’identification des conditions critiques et des moyens de vérification.
Afin de sélectionner les activités, il fallait pour chacun des sept Objectifs Stratégiques, répondre à
-
la question suivante : “Quelles sont les activités nécessaires et suffisantes pour atteindre l’objectif
stratégique concerné ?“. (Voir projet de Cadre Logique joint).
Après cela, des indicateurs objectivement vérifiables ont été sélectionnés pour chaque niveau
d’objectif.
Les conditions dites critiques ont été identifiées au fur et à mesure du remplissage des autres
colonnes. La principale condition critique se trouve être les arbitrages de la fonction technique qui,
le plus souvent précède et oriente l’intervention de la Fonction Financière.
La question liée à la coordination des activités de la gestion des ressources financières a été -
largement débattue, notamment l’intégration de la gestion des stations.
CONCLUSION
Le niveau d’élaboration de l’ébauche de Cadre Logique pour la Fonction Financière était jugé suffisant
pour servir de base dans la conception du projet de plan stratégique destiné à la commission de la
gestion financière et comptable de la revue à mi-parcours. Le projet de plan stratégique a été concu
-
et, une copie est jointe à ce rapport.
II a été suggéré que, pendant la mise en oeuvre ses orientations et recommandations de la revue à
mi-parcours, la finalisation du Cadre Logique et l’utilisation de son processus aux autres niveaux de
responsabilités internes à la fonction financière soient effectuées pour s’assurer d’une bonne _
communication et de la coordination des activités.
COMPTE RENDU DE L’ATELIER DE CONCEPTION DU CADRE LOGIQUE DE LA FONCTION FINANCIERE DE L’ISRAI
JANVIER 95
6 -
-
~II - ÉBAUCHE Du croix LoG~Qufz DE LA FONCTION FINANCIERE DE L’I~RA
CADRE LOGIQUE (DRAFT)
Janvier 1995
ORGANISATION
FONCTION FINANCIERE DE L’ISRA
c
NIVEAUX
CONDITIONS CRITIQUES
RÉSUMÉ NARRATIF
l
Indicateurs Objectivement
M O Y E N S D E
VÉRIFIC.
D’OBJECTIFS
-l-
Vérifiables
-4-
-3-
Sources d’info.
Moyens utilises.
Finalité/ Raison d’être à LT
Finalité
Rapports d’activités
1 - augmentation du nombre de
Rapports d’études
La mission de la recherche agricole de
technologies valorisées et adoptées
d’évaluation.
I’ISRA:
2 -Augmentation de ta demande des
Entreprertrlre des activrtes de recher-
résultats de la recherche
ches potrr générer des connaissances
(technologies).
et des technologies adaptées pour le
développement des productions agrico-
les.
I
COMPTE RENDU DE L’ATELIER DE CONCEPTION DU CADRE LOGIQUE DE LA FONCTION FINANCIERE DE L’ISRA/
J A N V I E R 9 5 7
N I V E A U X
C O N D I T I O N S C R I T I Q U E S
RÉSUMÉ NARRATIF
Indicateurs Objectivement
M O Y E N S D E
VÉRIFIC.
D ’ O B J E C T I F S
-l-
-2-
Vérifiables
-4-
-3-
Sources d’info.
Moyens utilisés.
2
But/Finalité
But: Raison d’être à CMT
But: ETAT FIN DE PROJET
La certification financière de I’U-
PIL de I’USAID
Réception de la
SAID, 1 er trimestre 1996.
lettre.
BUT
3
Résultats/But
Résultats 3.1 (rksultdts 3 proclirwe)
Résultats (qtté./ qlté ! échéances)
Le cadre logique
Désignation
Coordonner les activités de gestion des
Muse a jour de ta cadre logique, fer
révisé.
d’un coordina-
RESULTATS
ressources financières.
trimestre 1995.
teur.
RésultatslBut
Résultats 3.2 (résultats B produire)
Résultats (qtté./ qlté / échéances)
L’élaboration du plan stratégi
Planification a moyen et longe terme
L e p l a n d e f i n a n c e m e n t a m o y e n
Le plan de finance-
que scientifique
des ressource financière (Identification
terme - délai à déterminer.
ment à moyen
et acqtltsrtlon des ressources financih
Le plan de la stratégie de finance-
terme.
IfSI.
ment - délai à déterminer.
Résultats/But
Résultats 3.3 (résultats à produire)
Résultats (qtté./ qlté I échéances)
L’élaboration du plan screntiflque
Allouer les c r é d i t s a u x b u d g e t s d e s
L e b u d g e t a n n u e l , s e p t e m b r e d e
Le budget annuel.
annuel
projets, programmes et structures.
l’année précédente.
RésultatslBut
Résultats 3.4 (résultats à produire)
Résultats (qtté./ qlté / échéances)
Le cabinet Ernst & Young com
Assl~or l’tlttllsation t r a n s p a r e n t e et
La validation de nouveau système,
Un rapport de valida-
plète les produits attendu
etflcace des ressources financières.
juin 1995.
tion.
Un note de service.
RésultatslBut
Résultats 3.5 (résultats à produire)
Résultats (qtté.! qltb / bch6ances)
Le cabinet Ernst & Young corn
Asstlrnr I’t?r,re!listrt?rrierit et ta conser-
La validation de nouveau systéme,
Un rapport de valida-
pléte les produits attendu
vation des informations financières.
juin 1995.
tion.
Un note de service.
N I V E A U X
C O N D I T I O N S C R I T I Q U E S
RkSUMÉ NARRATIF
I n d i c a t e u r s O b j e c t i v e m e n t
M O Y E N S D E
VÉRIFIC.
D ’ O B J E C T I F S
-l-
-2-
Vérifiables
-4-
-3-
Sources d’info.
Moyens utilisk.
RésultatslBut
Résultats 3.6 (résultats à produire)
Résultats (qtté./ qlté / échéances)
Un rapport de valida-
1 it vnlitliltl0n de nouveau systtime,
trori.
,'J"' 1995.
Un frote de service.
RESULTATS
RésultatslBut
Résultats 3.7 (rkstrltats 5 produire)
Résultats (qtté./ qlté / échéances)
Un rapport de valida-
(suite)
tion.
Le cabrnet Ernst & Young cour
La validation de nouveau système,
Un note de service.
pléte les produits attendu
juin 1995.
4
ActivitéslRésultats
Activités/ Ressources: Résultats 3.2
Activités
L’élaboration du plaii strategrque
Elaborer 111, p l a n d e f i n a n c e m e n t a
Un plan de financement a moyen
Un plan de finance-
scientrfique
moyerl ternit* (Opéli~tlllrIS cle recherche,
terme délai à déterminer.
ment à moyen terme
ACTIVITÉS
s t r u c t u r e s d ’ a p p u i à l a r e c h e r c h e ,
activités (Je production).
ActivitéslRésultats
Activités/ Ressources: Résultats 3.2
Activités
L’élaboration du fila11 striitdgiqrrn
Elatwrer rlcs s t r a t é g i e s d’acqrrisrtron
Un plan de recherche de financement
Un plan de recher-
scientrfrque
d e s r e s s o u r c e s frnarrcrères: plan de
à moyen terme - délai à déterminer.
che de ftnancernent
reciierçlrçi <Ii: frnüncements, rencontre
Réunions avec des bailleurs de fon-
à moyen terme
avec des bürlleurs, activités riimtrri8ra
ds, a déterminer.
trrces.
ActivitéslRésultats
Activités/ Ressources: Résultats 3.1
Activités
C o m p l é t e r If: c a d r e l o g i q u e . l e pian
Constitution d’une équipe, avril 1995
Le cadre logique
stratégique. le plan d’actrori 1995, et
Séances de travail, 2eme trimestre
Le plan stratégique
rrlerrtrfrr!r un responsabk pour assurer
1995.
Le plan d’action
Jwr suivi.
Le cadre, le plan stratdgique, le plan
d’action, juin 1995.
ActivitéslRésultats
Activités/ Ressources: Résultats 3.3
Activités
El;l~,crrr!r If? çilrlovas porrr la t>Lld~J~t,W
le canevas pour la budgétisation, juin
Le canevas pour la
tien lcoîrts s t a n d a r d s , culits tlirects
1995.
budg8tisatron
éligibles, taux des frais indirects etc..).
Le budget annuel
COMPTE RENDU DE L’ATELIER DE CONCEPTION DU CADRE LOGIQUE DE LA FONCTION FINANCIERE DE L’ISRAI
J A N V I E R 9 5 9
/ 1CONDITIO;; C R I T I Q U E S
I
RÉSUMÉ NARRATIF
I
Indicateurs Objectivement
M O Y E N S D E
VÉRIFIC.
Vérifiables
-4-
-3-
Sources d’info.
Moyens utilish.
ActivitéslRésultats
Activités
I
1-a ,,,, SC
nvbc t:,,
t:o o(!,,“,tl
w:Iivrt: do iii 11011
no11
La validation des procédures, juin
Un rapport de valida-
v e l l e
velle blrllCtllriltl<)ll,
btructuratwn,
I’lllcor,~<~la
I’~r~~:or~~ora
1995.
tion
tiori
tien par le
par le cahinnt dos observa-
Un note de service
tions a la suite des tests
Activités/Ré.sultats
Activités/Résultats
Activités/ Ressources: Résultats 3.5
Activités
La rriise
rriise er, oeuvre df: la Iwu
Valldatlo~~ c:t 1111se er\\ oeuvre des pro-
La validation des procédures,
juin
Un rapport de valida-
velle structuration, I’incorpora-
&tlures de gestion d e s r e s s o u r c e s
1995.
tion
tiori par le
par le catrinet des observa-
firianci0res (hystérne cori,ptable, s y s -
Un note de service
tions a la suite des tests
tème iiiforrnalique,
gestion des mémoi-
res. etc...).
Activités/Résultats
Activités/ Ressources: Résultats 3.6
Activités
La mise en oeuvre de la nouvelle
Validation et mise en oeuvre des pro-
La validation des
procédures, juin
Un rapport de valida-
structuration, l’incorporation par
c é d u r e s d e g e s t i o n d e s r e s s o u r c e s
1995.
tion
le cabinet des observations a la
financières (traitement et communica-
Un note de service
suite des tests
tion de l’information financière, tableau
de bord, rapport budgétaires, etc...).
ActivitéslRésultats
Activités/ Ressources: Résultats 3.7
Activités
La mise en oeuvre de la nouvelle
Validation et mise en oeuvre des pro-
La validation des procédures, juin
Un rapport de
Un
valida-
rapport de valida-
structuration, l’incorporation par
c é d u r e s d e gestton d e s r e s s o u r c e s
1995.
tion
le cabinet des ohservotww
a la
firiaric:ti?rt:s
( v é r i f i c a t i o n e x t e r n e e t
Un note de service
suite des tests
Interne).
____. - ---..-- - ._.__._____ -.----.. - -.-_-.- .___.. -_--._--- ~--
COMPTE RENDU DE L’ATELIER DE CONCEPTION DU CADRE LOGIQUE DE LA FONCTION FINANCIERE DE L’ISRA/
J A N V I E R 9 5 10
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I
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1
I
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Ebauches de la stratégie et du cadre logique pour la
fonction financière de I’ISRA, 17 janvier, 1995
Final Report NRBAR Financial Advisor, May, 1996
-
-
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ÉBAUCHES DE LA STRATÉGIE ET DU CADRE LOGIQUE
POUR LA FONCTION FINANCIERE DE L’ISRA
rl-
17 JANVIER 1995
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J A N V I E R 9 5 -
ÉBAUCHES DE LA STRATÉGIE ET DU CADRE LOGIQUE i FONCTION FINANCIERE DE L’I~RA/
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TABLE DES MATIERES
SOMMAIRE EXÉCUTIF
LE CONTEXTE
I - LE DIAGNOSTIC DU SYSTEME DE GESTION FINANCIERE DE L’ISRA
1.1 - Les critères d’appréciation des points forts de la Fonction
financière
1.2 - Les points faibles de la Fonction Financière de I’ISRA
1.3 - Les opportunités de la Fonction Financière de I’ISRA
1.4 - les menaces qui pèsent sur la Fonction Financière de I’ISRA
1 .5 - Conclusion sur le diagnostic de la fonction Financière de I’ISRA
II - LA GESTION FINANCIERE DANS LE SYSTEME DE L’ISRA
2.1 - La mission de la Fonction Financière dans I’ISRA
2.2 - Les objectifs stratégiques fixés au sous-système financier
CONCLUSION SUR L’ÉBAUCHE DE STRATÉGIE POUR LA FONCTION
FINANCIERE
III - LE CADRE LOGIQUE DE LA FONCTION FINANCIERE
ANNEXE
NOTE SUR L’EXERCICE D’ÉLABORATION DU CADRE LOGIQUE DE
LA FONCTION FINANCIERE
É~~uct-~fiS DE L A S T R A T É G I E E T D U C A D R E LoGwE I FONCTION FINANCIERE D E L’I~RAI
J A N V I E R 9 5
SOMMAIRE EXÉCUTIF
L’importance de la Gestion Financière comme fonction d’appui aux activités de
-
recherche est devenue vitale dans les institutions comme I’ISRA, institut
national de recherches agricoles, qui ont une activité aussi particulière et qui
-
évoluent dans un environnement de raréfication des ressources financières
extérieures pour cette activité.
-
Dans ce contexte particulier, il s’avère que la mise en place et l’exploitation d’un
système efficace de Gestion Financière peut être un moyen important pour
attirer et conserver la confiance des sources de financement diversifiées. En
effet, les agences de financement de la recherche et I’Etat considèrent de plus
-
en plus l’existence d’un système de Gestion Financière performant comme une
preuve en-soi de bonne santé d’une organisation qui est alors supposée plus
apte à réussir sa mission.
A la veille de la revue à mi-parcours, la production de la présente note qui inclut
_
les ébauches d’une stratégie et d’un Cadre Logique de la Fonction Financière
répond au triple objectif de faire le point sur le processus de planification de la
fonction, de concevoir une batterie de critères pour aider à évaluer les
réalisations et, de préparer le cadre pour examiner et exécuter les
recommandations approuvées de la revue à mi-parcours.
-
L’atelier sur la conception de l’ébauche de Cadre Logique avec la participation
de I’USAID, du Cabinet Ernst & Young et du Conseiller Financier de NRBAR été
l’occasion pour partager et harmoniser certaines informations essentielles et,
pour réorganiser toute l’information disponible sur la stratégie de la Fonction
-
Financière de I’ISRA. Le produit de cet atelier permet d’avoir une vue
d’ensemble sur le sous-système financier à travers sa mission, ses autres
niveaux d’objectifs, les indicateurs pour suivre les performances. II constitue
également une base pour compléter le Plan de Travail Annuel 1995 sur la
-
Gestion Financière du NRBAR. Les indicateurs du cadre permettraient
également à l’équipe financière de bien apprécier les propositions du cabinet
relatives à la réorganisation et au fonctionnement du nouveau système financier
-
mis en place.
-
Le Cadre Logique a été choisi comme outil de planification pour aider dans cet
exercice, et la synthèse de la réflexion engagée dans ce sens est consigné dans
le draft de Cadre Logique joint. La finalisation de ce dernier et des autres
ÉBAUCHES DE LA STRATÉGIE ET DU CADRE LOGIQUE / FONCTION FINANCIERE DE L’ISRAI
JANVIER 95-
supports qui l’accompagnent (plans de travail, organigramme, outils de suivi,
etc...), doit figurer dans les premières activités de l’équipe financière dès après
l’examen et l’adoption des recommandations de fonds sur le système de gestion
financière.
Les recommandations de la revue à mi-parcours devraient fournir des
orientations pour finaliser la stratégie en cours d’élaboration pour la gestion
financière, ainsi que des options pour la meilleure structuration du sous-système
de gestion financière souple et efficace.
tBAUCHES DE LA STRATÉGIE ET DU CADRE LOGIQUE / FONCTION FINANCIERE DE L’ISRA/
JANVIER 95
1
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ÉBAUCHES DE LA STRATÉGIE ET DU
-
CADRE LOGIQUE POUR LA FONCTION
FINANCIERE DE L’ISRA
-
LE CONTEXTE
-
L’importance de la Gestion Financière comme fonction d’appui aux activités de
recherche est devenue vitale dans les institutions comme I’ISRA, institut national de
recherches agricoles, qui ont une activité aussi particulière et qui évoluent dans un
environnement de raréfication des ressources financières extérieures pour cette activité.
Dans ce contexte particulier, il s’avère que la mise en place et l’exploitation d’un
système efficace de Gestion Financière peut être un moyen important pour attirer et
conserver la confiance des sources de financement diversifiées. En effet, les agences
de financement de la recherche et I’Etat considèrent de plus en plus l’existence d’un
-
système de Gestion Financière performant comme une preuve en-soi de bonne santé
d’une organisation qui est alors supposée plus apte à réussir sa mission.
C’est pour satisfaire cette attente qui s’inscrit dans l’objectif général de renforcement
institutionnel de I’ISRA, que l’Institut a engagé depuis quelques années, en
-
collaboration avec ses partenaires nationaux et internationaux, un processus
d’amélioration de son système de Gestion Financière.
Ainsi, c’est le processus de Planification Stratégique que la Direction de I’ISRA a choisie
comme outil privilégié pour s’assurer la pérennité de l’efficacité de fonctionnement
-
institutionnel qui est recherchée.
Le processus de la Planification Stratégique aura été adaptée aux spécificités d’un
institut national de recherches agricoles qui est en phase de réorganisation.
-
Pour ce qui concerne la Fonction Financière, l’exploitation du “Discussion Paper No 94-
13” de juin 1994 de I’ISNAR a beaucoup aidé cet objectif de prendre en compte les
-
caractéristiques structurelles et conjoncturelles propres à I’ISRA.
II s’agit de la réorganiser la Fonction Financière et de la restructurer pour la rendre apte
-
à répondre aux exigences particulières de la recherche et à vaincre les craintes et
appréhensions de I’Etat et des partenaires qui acceptent encore de financer la
recherche.
ÉBAUCHES DE LA STRATÉGIE ET DU CADRE LOGIQUE / FONCTION FINANCIERE DE L’ISRAI
JANVIER 95 -
2
II faut noter que le processus de planification stratégique engagé par l’Institut a connu
une longueur exceptionnelle et la mise en oeuvre d’une série de mesures qui concernent
parfois une partie de l’organisation. En effet, l’identification des problèmes centraux de
l’environnement interne et externe, la reformulation des missions, le développement des
stratégies se sont étalés sur plusieurs années avec plusieurs acteurs et de manière
discontinue.
Pour le cas spécifique de la Fonction Financière, I’ISRA s’est appuyé et continue
d’exploiter la mission dite d’assistance financière du Cabinet Ernst & Young qui en est à
sa deuxième phase, pour développer et mettre en oeuvre un système de gestion
financière viable.
La première phase de cette assistance financière a procédé à un diagnostic en
complément des constats de missions d’évaluation, de revue et d’audit, et a proposé
une nouvelle configuration administrative, financière et comptable de l’Institut. La
deuxième phase aurait dû consister à mettre en place la nouvelle organisation après le
test et la validation des recommandations.
A la veille de la revue à mi-parcours, la production de la présente note qui inclut les
ébauches d’une stratégie et d’un Cadre Logique de la Fonction Financière répond au
triple objectif de faire le point sur le processus de planification de la fonction, de
concevoir une batterie de critères pour aider à évaluer les réalisations et, de préparer le
cadre pour examiner et exécuter les recommandations approuvées de la revue à mi-
parcours.
L’atelier sur la conception de [‘ébauche de Cadre Logique avec la participation de
I’USAID, du Cabinet Ernst & Young et du Conseiller Financier de NRBAR été l’occasion
pour partager et harmoniser certaines informations essentielles et, pour réorganiser
toute l’information disponible sur la stratégie de la Fonction Financière de I’ISRA. Le
produit de cet atelier permet d’avoir une vue d’ensemble sur le sous-système financier à
travers sa mission, ses autres niveaux d’objectifs, les indicateurs pour suivre les
performances. II constitue également une base pour compléter le Plan de Travail Annuel
1995 sur la Gestion Financière du NRBAR. Les indicateurs du cadre permettraient
également à l’équipe financière de bien apprécier les propositions du cabinet relatives à
la réorganisation et au fonctionnement du nouveau système financier mis en place.
I - LE DIAGNOSTIC DU SYSTEME DE GESTION FINANCIERE DE L’ISRA
En tenant compte des spécificités de l’activité de I’ISRA, des résultats de différents
ÉBAUCHES DE LA STRATÉGIE ET DU CADRE LociIauE / FONCTION FINANCIERE DE L’I~RAI
JANVIER 95
diagnostics et évaluations de l’Institut, de l’expérience d’organisations similaires, il a
été retracé ici de manière séquentielle, et commenté les éléments de planification de la
fonction qui ont été identifiés.
Ces éléments sont placés dans une proposition de modèle de succès reconnu pour des
institutions évoluant dans des environnements similaires à celui de I’ISRA.
Ici, certains aspects de ce modèle sont plus développés que d’autres parce qu’ils sont
relatifs à des attentes et des critères qui sont retenus de manière explicite ou implicite
par certains partenaires de I’ISRA pour l’évaluation prochaine que ces derniers
comptent faire du nouveau système. Une appréciation qui déterminera en partie la
forme de collaboration que ces partenaires financiers de I’ISRA établiront avec l’Institut.
Les autres points essentiels du modèle qui ne sont pas approfondis dans cette ébauche
seront pris en compte dans la prochaine phase de finalisation de la stratégie pour la
gestion financière.
1.1 - Les critères d’appréciation des points forts de la Fonction Financière de I’ISRA
L’efficacité du système de Gestion Financière de I’ISRA sera évalué à travers des
-
critères susceptibles de mesurer l’atteinte des sous-objectifs ci-dessous qui sont
reconnus pertinents pour la réussite d’un système de gestion financière d’un Institut
national de recherches agricoles :
1 .
Identifier clairement les besoins en ressources financières;
2 .
Planifier et exécuter les stratégies pour obtenir ces ressources financières;
3 .
Allouer de manière adéquate les fonds recus;
4 .
Utiliser les fonds alloués d’une manière efficace pour l’exécution des
programmes ;
5 .
Contrôler judicieusement l’exploitation des fonds; et
6 .
Présenter les rapports à temps opportun à la tutelle et aux partenaires financiers
qui ont un droit de regard sur la gestion des ressources.
-
A travers ces étapes de la Gestion Financière, qui se veut une fonction d’appui à la
recherche, on note ici l’interdépendance de la Fonction Financière, d’une part, avec les
fonctions d’opérations de la recherche et d’appui logistique, d’autre part. En effet, ce
sont ces dernières fonctions qui, à différents niveaux, doivent procéder aux arbitrages
préalables à l’intervention de la Fonction Financière.
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JANVIER 95 -
4
1.2 - Les points faibles de la Fonction Financière de I’ISRA
En conséquence de ce qui précèdent, les principaux problèmes qui sont généralement à
l’origine d’échec ou de dysfonctionnement de la Gestion Financière d’un institut de
recherche sont :
1 .
Un niveau insuffisant des fonds;
2 .
Une instabilité du financement de la recherche;
3 .
Une mauvaise maîtrise de la mobilisation des fonds;
4 .
Une gestion non transparente des fonds de bailleurs;
5 .
Un système d’enregistrement comptable pas fiable;
6 .
Un système de la Gestion Financière morcelé;
7 .
Un faible niveau de formation du personnel chargé de la Gestion Financière;
8 .
Un faible niveau de formation des responsables de la recherche en matière de
gestion y compris la gestion financière;
9 .
Une faible coordination entre les composantes institutionnelles chargées de la
Gestion Financière;
1 0 .
Une absence de prioritisation des activités de la Gestion Financière;
11.
Une faible responsabilisation et un manque de transparence pour la
comptabilisation et le système de la communication de l’information;
1 2 .
Une politique individuelle et mal coordonnée des bailleurs et agences de crédit
concernant l’appui à la Gestion Financière.
Au niveau de I’ISRA, ces points faibles, même s’ils n’ont pas tous été l’objet d’une
évaluation spécifique, se manifestent à des degrés divers.
La suite de la réflexion sur la planification devrait aider à approfondir l’analyse de ces
points faibles et proposer des mesures correctives adaptées dans les plans de travail.
1.3 - Les opportunités qui s’offrent à la Fonction Financière de I’ISRA
Au cours du long processus qui a permis à l’Institut de disposer d’informations sur son
environnement interne et externe (Comités Scientifiques et Techniques, évaluation de
programmes, revues à mi-parcours, conception de nouvelles conventions,
restructuration, etc...), des opportunités ont été identifiées et/ou saisies.
A côté des opportunités générales qui intéressent tout l’Institut, on peut distinguer
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JANVIER 95
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celles qui sont spécifiquement rattachables au sous-système financier. II s’agit des
-
ressources et des occasions qui peuvent être mises à profit pour répondre positivement
aux critères de points forts et pour vaincre ou atténuer les causes de
dysfonctionnement. On pourrait citer :
-
1 .
L’existence de multiples conventions de financement (plus de cent) dont deux
-
grandes (NRBAR, PRA II) qui ont parmi leurs objectifs le renforcement
institutionnel de I’ISRA y compris un volet pour la Gestion Financière;
2 .
Les ressources financières, d’assistance technique et de formation mises à la
-
disposition de I’ISRA par ces conventions pour appuyer la Fonction Financière;
3 .
Les responsables de la Gestion Financière ont le profil de base requis;
-
4 .
La disponibilité déclarée de certains partenaires à confier à I’ISRA d’importants
fonds que ce dernier gérerait directement dans un système de gestion accepté
au préalable;
-
5 .
Le recrutement d’un cabinet spécialisé pour aider l’Institut à concevoir et mettre
en place un système de gestion Financière acceptable par les partenaires;
-
6 .
L’existence d’une logistique (réseau informatique), des procédures et une
compétence en gestion financière et comptable aux niveaux décentralisés; et
7 .
L’existence d’un programme de réhabilitation des stations de recherche.
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1.4 - Les menaces qui pèsent sur la Fonction Financière de I’ISRA
Les menaces sont examinées dans le processus de planification comme les situations,
les événements qui pourraient conforter les points faibles et empêcher la satisfaction
des critères de points forts.
L’atelier sur la conception du Cadre Logique a identifié les deux principales menaces
suivantes :
-
1 .
l’incapacité du système de gestion financière à assurer la viabilité et la liquidité
financières correctes des stations de recherche et des activités;
2 .
le rejet ou la non reconnaissance par les partenaires du système de gestion
financière de I’ISRA.
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En effet, si ces deux menaces devaient se réaliser, leurs conséquences mettraient en
péril l’utilité et la survie de l’Institut par la faute de son sous-système financier. C’est
ainsi que ces menaces ont été reformulées dans les orientations stratégiques de la
fonction.
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1.5 - Conclusion sur le diagnostic de la Fonction Financière de I’ISRA
Le rejet ou la non reconnaissance par les partenaires du système de gestion financière
de I’ISRA peut être considérée comme étant une menace à court terme.
En effet, la deuxième phase de l’assistance financière arrive à expiration en mi-l 995 et,
il est souhaitable que les évaluations du système par les partenaires puissent avoir lieu
au plus tard à la fin du semestre suivant, après une période d’essai suffisante.
Une évaluation positive supposera que le système et l’organisation retenus, testés,
validés et mis en oeuvre répondent bien aux principaux points d’évaluation retenus
durant l’atelier, c’est-à-dire assurent au mieux le financement des opérations de
recherches avec efficacité et transparence.
Une telle situation permettrait par exemple à I’USAID de pouvoir mettre à la disposition
de I’ISRA des fonds que ce dernier gérerait dans ce nouveau système qui satisfait aux
sécurités attendues. Cette sanction serait alors une garantie pour tous les autres
partenaires et surtout elle refléterait l’appui efficace que la Fonction Financière apporte
désormais aux activités de la recherche.
Les principaux points d’évaluation sur lesquels les capacités du système financier de
I’ISRA seront jugées et qui ont été décelés pendant l’atelier sur le Cadre Logique sont
d’ordre interne et externe:
1 .
Administrer un système d’approvisionnement transparent (appel d’offre,
dépouillement, etc...)
2 .
Administrer des contrats (élaboration de Termes de Références, sélection,
conception de contrats, suivi de l’exécution, etc...);
3 .
Gérer la facturation et les paiements de sous-contractants de l’Institut;
4 .
Gérer le programme de vérification des systèmes de gestion financière des sous-
contractants de l’institut:
5 .
Avoir un cadre institutionnel pertinent;
6 .
Avoir des procédures de fonctionnement et un système de contrôle interne;
7 .
Avoir un système comptable pertinent pour gérer et suivre des fonds recus.
Une tâche prioritaire qui se dégage pour l’équipe de gestion financière est de
transformer ces attentes en sous-objectifs hiérarchisés, les classer par priorité et
identifier des indicateurs à long et à court termes pour suivre les réalisations vers
l’atteinte de ces sous-objectifs d’ici la fin du contrat de Ernst & Young.
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Au court du test et de la validation du système et de l’organisation proposés par le
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cabinet Ernst & Young, ces indicateurs devront alimenter une grille interne à I’ISRA qui
servira à l’évaluation des performances et de la structuration.
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La structure organisationnelle de la fonction n’a été abordée dans ce rapport que dans
ses points faibles actuels relatifs à la coordination entre les différentes composantes
-
institutionnelles chargées de la Gestion Financière.
Le Cadre Logique a été choisi comme outil de planification pour aider dans cet exercice,
-
et la synthèse de la réflexion engagée dans ce sens est consigné dans le draft de Cadre
Logique joint. La finalisation de ce dernier et des autres supports qui l’accompagnent
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(plans de travail, organigramme, outils de suivi, etc...), doit figurer dans les premières
activités de l’équipe financière dès après l’examen et l’adoption des recommandations
de fonds sur le système de gestion financière.
II - LA GESTION FINANCIERE DANS LE SYSTÈME DE L’ISRA
2.1 - La mission de la Fonction Financière dans I’ISRA
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La mission de I’ISRA peut être formulée de la manière suivante : “Entreprendre des
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activités de recherches pour générer des connaissances et des technologies adaptées
pour le développement des productions agricoles.” Une mission qui, si elle est réussie
participe à l’amélioration du niveau de vie des populations sénégalaises à travers
-
l’accroissement durable des productions du secteur rural.
-
Il apparaît clairement que I’ISRA est placé dans une filière dont l’importance stratégique
pour le développement économique et social est de premier ordre. Ainsi, les nouvelles
exigences de performances provenant de la tutelle et des bailleurs de fonds assistant le
-
Sénégal dans cette filière, sont à la mesure des espoirs portés sur cette filière.
Or, la chaîne des activités de I’ISRA est très longue et, couvre l’identification, le
développement et la diffusion des technologies améliorées auprès des producteurs et
des décideurs. Cette spécificité a entraîné un grand nombre d’acteurs et un mode de
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financement particulièrement exigeant en termes de mobilisation, de suivi et de
contrôle.
La Fonction Financière, à côté de l’administration, des activités de la recherche agricole
et de la valorisation, vient en appui pour mobiliser, conserver et allouer les ressources
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financières, suivre leur consommation par l’enregistrement, le contrôle et le reportage. II
constitue un sous-système critique de l’Institut.
Et, le désengagement de I’Etat et la raréfication des ressources extérieures confèrent à
ce sous-système d’appui le statut bien mérité de “Nerf de la guerre” pour I’ISRA.
En tenant compte des résultats du diagnostic de l’environnement interne et externe de
l’Institut et des objectifs stratégiques qui sont alors fixés à ce dernier, l’atelier de
conception du draft de Cadre Logique pour la fonction financière a proposé la mission
suivante pour le sous-système financier : “Le but de la fonction financière est de
supporter les activités de la recherche agricole par la mise en place d’un politique
financière et d’un système de gestion financière adaptées.”
2.2 - Les objectifs stratégiques
Les objectifs stratégiques ou les résultats qui doivent être atteints pour que la Fonction
Financière puisse réaliser sa mission qui est primordiale dans celle de I’ISRA, ont été
identifiés par l’atelier sur le Cadre Logique. En principe, le système et l’organisation qui
sont proposés par le cabinet devrait permettre d’atteindre ces objectifs.
Les objectifs spécifiques identifiés pour le sous-système financier de I’ISRA sont
suivants :
1 .
Coordonner les activités de gestion financières. Elles sont dispersées
horizontalement et verticalement dans l’Institut (Secrétariat Général, Agent
Comptable Particulier, Audit Interne et Contrôle de Gestion~ Direction de
Recherche, Station, Programmes, Projet de Recherche).
2 .
Planifier à Long et Moyen Termes des ressources financières (identification des
besoins et acquisition des ressources financières) nécessaires aux programmes
de recherches retenus. II s’agit d’identifier les besoins de financement selon le
Plan Stratégique de I’ISRA, et les possibilités de financement (internes et
externes, nationales et internationales). Ensuite, de développer les stratégies et
des propositions pour les obtenir.
3 .
Allouer les crédits aux budgets des projets et programmes prioritaires retenus, et
des structures. II s’agit de mettre en place un système de budgétisation
performant, participatif et orienté vers les résultats (budgets pluriannuels, coûts
de structures/coûts variables par centre, responsabilisation, etc...). La
budgétisation “est la traduction des plans opérationnels en termes financiers afin
que les ressources FINANCIERES limitées puissent être allouées d’une manière
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efficace à l’exécution des activités prévues dans les plans. ” (Nickel 1989). Les
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frais généraux par centre et les charges de structures doivent faire l’objet d’une
attention particulière.
4 .
Assurer l’utilisation transparente et efficace des ressources. Le système de
-
répartition des responsabilités dans la gestion doit être orienté vers une
mobilisation et une réalimentation rapide des fonds là où sont réalisées les
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activités de recherche.
5 .
Assurer l’enregistrement et la conservation des informations financières selon la
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réglementation avec le respect des règles de sécurité établies par la Direction.
6 .
Assurer le traitement et la communication des informations financières. Un des
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principaux points critiques est ici la production des rapports dans les délais et
dans les formes attendues.
7 .
Assurer un contrôle adapté des opérations et des systèmes. II s’agit du contrôle
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dans le sens de “maîtrise” qui est intégré dans tout le processus du financement
de la recherche quels que soient les structures qui s’en chargent. Un système de
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Contrôle Interne est nécessaire pour s’assurer de la protection et de la
sauvegarde du patrimoine de l’Institut et de l’application des procédures
retenues par la Direction Générale. Le suivi budgétaire et le suivi des
engagements seront également des outils indispensables.
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Pour chacun de ces objectifs un certain nombre d’activités ont été sélectionnées pour
permettre sa réalisation et des indicateurs ont été identifiés pour permettre de suivre,
dans le temps, le niveau d’atteinte des objectifs et de réalisation des activités.
-
Les supports ou sources d’informations qui permettraient d’alimenter le Cadre Logique
sont également identifiés ou supposés.
2.3 - Conclusion
Les recommandations de la revue à mi-parcours devraient fournir des orientations pour
finaliser la stratégie en cours d’élaboration pour la gestion financière, ainsi que des
options pour la meilleure structuration du sous-système de gestion financière afin de la
maintenir souple et efficace.
III - LE DRAFT DU CADRE LOGIQUE DE LA FONCTION FINANCIÈRE DE L’ISRA
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CADRE LOGIQUE (DRAFT)
Janvier 1995
ORGANISATION
FONCTION FINANCIERE DE L’ISRA
N I V E A U X
C O N D I T I O N S C R I T I Q U E S
RÉSUMÉ NARRATIF
Indicateurs
Objectivement
M O Y E N S D E
VÉRIFIC.
D ’ O B J E C T I F S
-l-
-2-
Vérifiables
-4-
-3-
Sources d’info.
Moyens urilis&.
1
Finalité/ Raison d’être à LT
F i n a l i t é
Rapports d’activités
1 - augmentation du nombre de
Rapports d’études
FINALITE
La rnissiorl clr: I~I recherche agricole de
technologies valorisées et adoptées
d’évaluation.
I’ISRA:
2 Augmentation de la demande des
Entreprtclldre des actwites de recher-
résultats de la recherche
ches pour générer des corwaissances
(technologies).
et des technologies adaptées pour le
diiveloppement
des productions agrico-
les.
2
ButtFinalité
But: Raison d’être à CMT
But: ETAT FIN DE PROJET
Le t>iit de la forictiori firiarwére est de
La certification financiére de I’U-
PIL de I’USAID
RBception de la
supf>r)rtcir
Ics activitds de la recherclie
SAID, 1 er trimestre 1996.
lettre.
BUT
agrlcolr: ,,ar l a muse cri plaça d ’ u n
politiqlle financière et d’un systeme de
gestion financière adaptées.
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CONDITIONS CRITIQUES
RÉSUMÉ NARRATIF
Indicateurs Objectivement
M O Y E N S D E
VÉRIFIC.
D’OBJECTIFS
-l-
-2-
Vérifiables
-4-
-3-
Sources d’info.
Moyens utilisés.
RésultatslBut
Résultats 3.1 (résultats à produire1
Résultats (qtté./ qlté / échéances)
Le cadre logique
Désignation
Coordorirwr les activitks de gestion des
Mise a jour de la cadre logique, ler
révisé.
d’un coordina-
RESULTATS
rt:ssourc(:s firiaiicihres.
trimestre 1995.
teur.
Résultats/Eut
Résultats 3.2 (résultats à produire)
Résultats (qtté./ qlté / échéances)
L’klahoration du pIai, stratégie
Plantficatioii a nwyen et longe terme
L e p l a n d e f i n a n c e m e n t a m o y e n
Le plan de finance-
que scientifique
des ressource fiiwxière (Identification
terme délai à déterminer.
ment à moyen
et acqtlisitinn des ressources financiè-
Le plan de la stratégie de finance-
terme.
re).
ment délai à déterminer.
RésultatslBut
Résultats 3.3 (résultats A produire)
Résultats (qtté./ qlté / échéances)
L’élaboration du plan sclentiflque
Alluuer l e s c r é d i t s a u x b u d g e t s d e s
L e b u d g e t a n n u e l , s e p t e m b r e d e
Le budget annuel.
annuel
proiets, programmes et structures.
l’année précédente.
RésultatslBut
Résultats 3.4 (résiiltats à produire)
Résultats (qtté./ qlté / Echéances)
Le cabinet Ernst & Young com-
A s s u r e r I’litillsation t r a n s p a r e n t e e t
La validation de nouveau système,
Un rapport de valida-
plète les produits attendu
cfflcacf: des ressources financières.
juin 1995.
tion.
Un note de service.
RésultatslBut
Résultats 3.5 Ir~sult;lts à produire)
Résultats (qtt6.l qlt8 / échéances)
Assurer I’ctrlro!/istrernent et la conser-
La validation de nouveau système,
Un rapport de valida-
VntloIl dt:S Irlfl~rlTliltlClI~S
fl~wncif:res.
juin 1995.
t i o n .
Un note de service.
RésultatslBut
Résultats 3.6 (résultats à produire)
Résultats (qtté./ qlt6 / échéances)
Un rapport de valida-
Le cabinet Ernst & Young com-
Assurer le traitement et la communica-
La validation de nouveau systéme,
tion.
pléte les produits attendu
tion des Ii,forrnations ftnanciéres.
juin 1995.
Un note de serwce.
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CONDITIONS CRITIQUES
RÉSUMÉ NARRATIF
Indicateurs Objectivement
M O Y E N S D E
VÉRIFIC.
D’OBJECTIFS
-1-
-2-
Vérifiables
-4-
-3-
Sources d’info.
Moyens utilisk..
RésultatslBut
Résultats (qtté./ qlté / échéances)
Un rapport de valida-
tion.
La validation de nouveau système,
Un note de service.
Jllln 1995.
ActivitéslRésultats
Activités/ Ressources: Résultats 3.2
Activités
IJn plan de finaricement a m o y e n
Un pIaI1 (10 fllli3lltIC!-
terme - délai à déterminer.
ment a moyen terme
ACTIVITÉS
ActivitéslRésultats
Activités/ Ressources: Résultats 3.2
Activités
Elaborer des stratégies d’acqiiisition
Un plan de recherche de financement
Un plan de recher-
des r e s s o u r c e s financifires: plan de
à moyen terme délai ~3 déterminer.
che de financement
recherclw de financements, rencontre
Réunions avec des bailleurs de fon-
à moyen terme
avec des bnillcurs, activites rémunéra
ds, a déterminer.
trices.
ActivitéslRésultats
Activités/ Ressources: Résultats 3.1
Activités
C~,rnpléter If? c a d r e logiqi~t:, le plan
Constitution d’une équipe, avril 1995
Le cadre logique
strntkgique, 10 plan d’action 1995, et
Séances de travail, 2eme trimestre
Le plan stratégique
Identifier un responsable pour assurer
1995.
Le plan d’action
leur swvi.
Le cadre, le plan stratégique, le plan
d’action, juin 1995.
ActivitéslRésultats
Activités/ Ressources: Résultats 3.3
Activitbs
Eloborel le canevas pour la budgetisa-
te canevas pour la budgétisation, juin
Le canevas pour la
tiori (coiits s t a n d a r d s , coiits d i r e c t s
1995.
budgétisation
élylbles, taux des frais indirects etc..).
Le budget annuel
___.._. -.-- .__.- -.--........
.-.....
.- ..-... --- .------------------- -. ---------.---.-.
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CONDITIONS CRITIQUES
RÉSUMÉ NARRATIF
Indicateurs Objectivement
M O Y E N S D E
VÉRIFIC.
D’OBJECTIFS
-l-
-2-
Vérifiables
-4-
-3-
Sources d’info.
Moyens utilisbs.
ACTIVITÉS
ActivitéslRésultats
Activités/ Ressources: Résultats 3.4
Activités
(suite)
La mise en oeuvre de Ir4 rw1~
La validation des procédures, juin
Un rapport de vahda-
velle stntcturation,
I’incorpora-
1995.
tien
tion par le cabiriet des observa
Un note de service
tlons a la suite des teïts
ActivitéslRésultats
ActivitGsl Ressources: Résultats 3.5
Activités
La mise et, oeuvre tle IR nou
Valitl,itiori et 1n1se en ot:~~vrt: cles pro-
La validation des procédures, juin
Un rapport de valida
velle structwation,
I’irlcorpora-
cédirres rlc g e s t i o n d e s r e s s o u r c e s
1995.
tion
tion par le cabinet des observa-
firiallctkres (système comptabic, s y s -
Un note de service
tions a la suite des tests
tème irlformatlq~~e, gestion des niémoi
res, etc...).
ActivitéslRésultats
Activités/ Ressources: Résultats 3.6
Activités
La mise en oeuvre de la nouvelle
Validation et mise en oeuvre des pro-
La validation des procédures, juin
Un rapport de valida-
structuratioin, I’incorporntlorl
par
c é d u r e s (16: gestlorl d e s r e s s o u r c e s
1995.
tion
le cabinet des observations a la
ftnnrlcihes (traitemer~t et cornmunica
Un note de service
suite des tests
tion de l’information financière, tableau
de bord, rapport hldgétaires,
etc...).
ActivitéslRésultats
Activités/ Ressources: Résultats 3.7
Activités
La mise en oeuvre de la nouvelle
Validation et mise en oeuvre des pro
La validation des procédures, juin
Un rapport de vahda-
structuration, l’incorporation par
cérlures d e g e s t i o n d e s r e s s o u r c e s
1995.
tion
le cabinet des observations a la
f i n a n c i è r e s ( v é r i f i c a t i o n e x t e r n e e t
Un note de service
suite des tests
internel.
_--..------.----.- .-..-_-._-~-_
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ANNEXE - NOTE SUR L’EXERCICE D’ELABORATION DU CADRE LOGIQUE DE LA FONCTION
FINANCIERE
1 - Présentation sommaire du Cadre Logique
Le Cadre Logique a été développé par I’USAID à la suite d’une analyse du système d’évaluation de
projet où il a été constaté que la planification courante était imprécise, la gestion n’était pas bien
définie par rapport aux responsabilités, et les évaluations se faisaient souvent de facon
antagoniste. Depuis 1974, il est devenu partie intégrante du système de gestion de projets à
I’USAID et il a été adopté par plusieurs donateurs et pays y compris ceux qui financent I’ISRA.
Le CL est un ensemble de concepts entrecroisés que l’on peut utiliser pour formuler un projet
explicite, pour formuler la planification objectivement décrit et évaluable (projet au sens large
d’un ensemble de ressources mobilisées ou à mobiliser qui sont organisées pour réaliser des
activités en vue d’atteindre un objectif fixé dans un délai donné). II vise à identifier et à clarifier les
liens logiques entre un objectif du projet, les actions entreprises en fonction de cet objectif, les
actions préalables et les résultats. II identifie et explique les liens “causes-effets” du projet et
présente une logique verticale et une logique horizontale. II précise les responsabilités du
gestionnaire en indiquant les facteurs externes qui échappent à son contrôle mais qui sont
susceptibles d’influencer la possibilité d’atteindre le but du projet.
Le CL se présente dans une matrice 4X4 qui fournit un sommaire concis des éléments les plus
importants du projet, ainsi que leurs interrelations.
Dans certaines conditions (grande taille, complexité du projet ou de la structure, etc...) où ils est
impossible ou très difficile d’assurer les logiques verticale et horizontale, il est souhaité de
concevoir plus d’un Cadre Logique.
2 - Les préalables au CL
La préparation du CL ne doit pas être vu comme un simple exercice académique pour remplir des
cases d’un cadre et, son élaboration requiert quelques conditions et taches préalables tel que le
diagnostic de la situation de référence à travers :
l’analyse de la participation de tous les acteurs impliqués;
l’analyse des problèmes et l’identification du problème central qui sera attaqué
la transformation de la hiérarchie des problèmes en un hiérarchie des objectifs et analyse
des objectifs formulés et identification de la solution proposée pour la résolution du
problème central ou finalité ou raison d’être du projet.
II faut noter que lors de l’atelier sur le cadre logique de la fonction financière de I’ISRA, toutes les
parties prenantes ont été impliquées, à savoir, ACP, CG et SG de I’ISRA, NRBAR, USAID et Ernst
& Young.
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Pour I’ISRA et ses principaux projets, ses principales fonctions dont la Fonction Financière, on
peut considérer, sans en évaluer la qualité, que la majeure partie de ces préalables sont déjà
accomplis au cours du long diagnostic indiqué ci-dessus notamment au cours des évaluations et
revues.
3 - Les utilisations du CL
-
La valeur du CL tient à son emploi et à sa méthodologie d’élaboration et ses principaux emplois
sont:
comme outil de communication pour expliquer l’objet de la planification et faire partager
ses objectifs et sa démarche ;
comme moyen de planification et de responsabilisation ;
comme base pour développer un Plan de Suivi/Evaluation.
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4 - La terminologie propre à I’ISRA
Pendant cette phase d’apprentissage, l’équipe de ISRA a dégagé provisoirement certaines options
pour ce qui concerne la présentation du CL ainsi que les concepts et leur contenu.
Le cadre et les concepts généralement utilisés :
Résumé
Indicateurs
Moyens de Hypothèses/
Niveaux d’objectifs
narratif/
Objectivement
vérification Conditions
Vérifiables.
Critiques
Finalité/ But
But/
Objectif Général! Justification/
Résultats!
Objectifs Spécifiques/
0utputs:Extrants
Activitésilnputsllntrantsi res-
sources
Les options provisoires de I’Equipe de I’ISRA pour ce qui concerne les niveaux d’objectifs et les
-
résumés narratifs des objectifs sont :
-
Exemple : un Cadre Logique d’une fonction ou d’une structure d’appui de I’ISRA
NIVEAU 1
Finalité : Quel est l’objectif global auquel le projet ou la fonction apporte sa
contribution ? = la mission de I’ISRA
-
NIVEAU 2
But : Avec quel objectif du projet ou de la fonction (en dehors des facteurs
influencables par les Responsables) peut-on apporter une contribution à la réalisation
-
ÉBAUCHES DE LA STRATÉGIE ET DU CADRE LOGIQUE / FONCTION FINANCIERE DE L’ISRAI
JANVIER 95
16
de l’objectif global ?. = la mission de la fonction ou de la structure de I’ISRA.
NIVEAU 3
Résultats : Quels sont les résultats à atteindre pour obtenir l’effet attendu du projet
? = les objectifs stratégiques spécifiques de la fonction ou de la structure de
I’ISRA.
NIVEAU 4
Activités : Quelles sont les activités ou groupes d’activités à entreprendre et à
réaliser pour que la fonction ou la structure produise chacun des résultats tels qu’ils
sont définis ?
Indicateurs Objectivement vérifiables (IOV)
Les indicateurs forment un des aspects les plus importants du CL, particulièrement pour son
utilisation dans le Suivi/Evaluation, car les objectifs hiérarchisés dans la matrice doivent être
mesurés à chaque niveau pour permettre de vérifier les actions entreprises.
Ils mesurent ce qui est important dans un objectif, doivent être vraisemblables et, avoir des visées
et être définis en termes de quantité, qualité et délai.
Moyens de vérification
Cette colonne indique les sources qui peuvent fournir des informations le niveau de réalisation des
indicateurs sélectionnés, et les moyens utilisés pour disposer de ces informations. Elle permet de
voir si les informations voulues pour mesurer ces indicateurs sont disponibles.
Conditions critiques ou présuppositions
Dans cette colonne on identifie les conditions qui sont susceptibles d’influencer les résultats visés
à chaque niveau du CL, et qui sont hors du contrôle du responsable. Ces présuppositions sont
formulées comme des objectifs, à la forme positive et opérationnelle avec des indicateurs.
5 - La structure du Cadre Logique de I’ISRA
L’analyse des liaisons logiques entre les différentes composantes de l’Institut à travers la logique
verticale du CL “CauseiEffet” a permis de dégager quatre niveaux de prise de décision.
Pour illustrer ces liaisons entre les niveaux, en rapport avec le cycle de production de l’Institut,
des projets de CL ont été élaborés pour chacun des quatres niveaux qui sont retenus :
1 -
NIVEAU 1, niveau central
2-
NIVEAU 2, Directions de Recherches, principales Fonctions et structures d’appui:
3-
NIVEAU 3, les Programmes de Recherches, les grandes conventions :
4-
NIVEAU 4, les sous-projets et opérations de recherche :
Le CL de NRBAR, du PRA II, des sous-projets NRBARIOSDIL et NRBAR/RODALE, de I’UNIVAL et
de I’ISRA sont en cours de conception. Les drafts du niveau de celui de la Fonction Financière
sont disponibles et un plan de finalisation après la revue à mi-parcours est concu.
ÉBAUCHES DE LA STRATÉGIE ET DU CADRE LOGIQUE / FONCTION FINANCIERE DE L’I~RA/
JANVIER 95
-
-
CO7
Le plan stratégique de la fonction financière de I’ISRA,
mai 1995
-
Final Report NRBAR Financial Advisor, May, 1996
INSTITUT SENEGALAIS DE RECHERCHES AGRICOLES
LE PLAN STRATEGIQUE DE LA FONCTfON
FINANCIERE DE L’ISRA
DATE : MAI, 1995
Sommaire Exécutif
L’importance de la Gestion Financière comme fonction d’appui aux activités de
-
recherche est devenue vitale dans les institutions comme I’ISRA, un Institut
National de Recherches Agricoles (INRA), qui ont une activité aussi particulière que
la recherche et qui évoluent dans un environnement de raréfication des ressources
-
financières extérieures pour financer leur activité.
Dans ce contexte particulier, il s’avère que la mise en place et l’exploitation d’un
système efficace de Gestion Financière peut être un moyen important pour attirer
et conserver la confiance des sources de financement qui peuvent être diversifiées.
En effet, les agences de financement de fa recherche et I’Etat considèrent de plus
-
en plus l’existence d’un système de Gestion Financière performant comme une
preuve en-soi de bonne santé d’une organisation qui est alors supposée être plus
apte à réussir sa mission.
La production du présent document qui inclut une stratégie, un Cadre Logique de
la Fonction Financière et le Plan d’Action pour 1995, répond au triple objectif de
faire le point sur le processus de planification de la fonction, de concevoir une
batterie de critères pour aider à évaluer les réalisations et de préparer le cadre pour
examiner et exécuter les recommandations approuvées des différentes missions
d’évaluation.
Ce document a pour objectif de présenter le niveau de la réflexion actuelle menée
au sein de I’ISRA par rapport à un modèle proposé de la gestion financière dans
une INRA. II pourrait également être percu comme une étude de base des critères
de la gestion financière qui sont reconnus pertinents. La Direction Générale de
I’ISRA pourrait exploiter ces critères pour mieux orienter ses décisions dans le
cadre de la réorganisation actuelle et la planification stratégique du développement
de l’Institut.
-
-
TABLE DE MATIERES
SOMMAIRE EXECUTIF
TABLE DE MATIERES
INTRODUCTION
I -
LA GESTION FINANCIERE D’UN INSTITUT NATIONAL DE RECHERCHE AGRICOLE (INRAI
: LE CAS DE L’ISRA
1.1 - LES CRITERES D’APPRECIATION DES POINTS FORTS DE LA FONCTION
FINANCIERE D’UN INRA
1.2 -
LES POINTS FAIBLES DE LA FONCTION FINANCIERE D’UN INRA
1.3 -
LA GESTION FINANCIERE, UN SOUS-SYSTEME DE GESTION D’UN INRA
1.4 -
LE CAS DE L’ISRA : LES ETAPES DU PROCESSUS DE LA GESTION FINANCIERE
II -
LA STRATEGIE POUR LA FONCTION FINANCIERE A L’ISRA
2.1 - LE CONTEXTE
2.2 -
LE DIAGNOSTIC DU SYSTEME DE GESTION FINANCIERE DE L’ISRA
2.2.1 - LES CRITERES D’APPRECIATION DES POINTS FORTS DE LA FONCTION
FINANCIERE DE L’ISRA
2.2.2 - LES POINTS FAIBLES DE LA FONCTION FINANCIERE DE L’ISRA
2.2.3 - LES OPPORTUNITES QUI S’OFFRENT A LA FONCTION FINANCIERE DE
L’ISRA
2.2.4 - LES MENACES QUI PESENT SUR LA FONCTION FINANCIERE DE L’ISRA
2.2.5 - CONCLUSION SUR LE DIAGNOSTIC DE LA FONCTION FINANCIERE DE
L’ISRA
2.3 -
LA GESTION FINANCIERE DANS LE SYSTEME DE L’ISRA
2.3.1 - LA MISSION DE LA FONCTION FINANCIERE DANS L’ISRA
2.3.2 - LES OBJECTIFS STRATEGIQUES
III -
CONCLUSION
ANNEXES :
A .
CADRE LOGIQUE DE LA FONCTION FINANCIERE DE L’iSRA
B.
PLAN D’ACTION 1995 POUR LA FONCTION FINANCIERE DE L’ISRA
C.
NOTE SUR L’EXERCICE D’ELABORATION DU CADRE LOGIQUE DE LA FONCTION
FINANCIERE DE L’ISRA
Introduction
L’existence d’un bon système de gestion financière dans un Institut de Recherches
_
Agricoles s’est révélée être un moyen important pour renforcer la confiance des
partenaires financiers de la recherche. En effet, ces derniers considérant un tel
système comme un indicateur pertinent de la gestion générale de l’Institut. Ainsi,
-
I’ISRA devrait concevoir son plan à long terme pour améliorer son système de
gestion financière : développer les stratégies et fixer les buts et objectifs pour la
gestion financière.
Ce document est articulé autour de trois axes :
-
la présentation des principales caractéristiques d’un modèle de système de
gestion financière pour un Institut National de Recherches Agricoles (INRA);
l’expression de ce modèle dans le cas de I’ISRA et
l’examen de la stratégie de la fonction financière de I’ISRA à travers ce
modèle.
En annexe sont présentés :
le Cadre Logique de la fonction financière de I’ISRA;
le Plan d’Action 1995 de la fonction financière de I’ISRA et
un note technique de l’élaboration du cadre logique.
L’atelier qui a été organisé sur la conception de l’ébauche d’un Cadre Logique avec
la participation de I’USAID et de l’assistance technique dans la domaine de la
_
gestion financière,
a été l’occasion pour les participants de partager et
d’harmoniser certaines informations essentielles et de réorganiser toute
l’information disponible sur la stratégie de la Fonction Financière de I’ISRA. Le
_
produit de cet atelier a permis d’avoir une vue d’ensemble sur le sous-système
financier à travers sa mission, ses niveaux d’objectifs et les indicateurs pour suivre
ses performances. II a également constitué une base pour compléter le Plan de
_
Travail Annuel 1995 sur la Gestion Financière. En outre, les indicateurs du cadre
logique sont susceptibles de faciliter l’appréciation de toute proposition relatives
à la réorganisation et au fonctionnement du nouveau système financier.
-
L’ébauche du Cadre Logique a été présentée à la Commission Gestion Financière
de la Revue à Mi-parcours de I’ISRA en janvier 1995 à même temps que le projet
-
d’un plan stratégique de la fonction financière de I’ISRA. Par la suite, l’équipe de
gestion financière (I’ACP, ses collaborateurs et son homologue) a mis en oeuvre les
recommandations de la Commission pour finaliser les ébauches et élaborer un plan
-
d’action 1995 qui sont présentés dans ce document.
-
I -
LA GESTION FINANCIÈRE D’UN INSTITUT NATIONAL DE RECHERCHE
AGRICOLE (INRA) : LE CAS DE L’ISRA’
1.1 - Les critères d’appréciation des points forts de la Fonction Financière d’un
INRA
L’efficacité du système de Gestion Financière d’un INRA pourra être évalué à
travers des critères susceptibles de mesurer l’atteinte des sous-objectifs ci-dessous
qui sont reconnus pertinents pour la réussite d’un système de gestion financière
d’un Institut National de Recherche Agricole :
1 .
Coordonner les activités de la gestion financière;
2 .
Identifier clairement les besoins en ressources financières;
3 .
Planifier et exécuter les stratégies pour obtenir ces ressources financières;
4 .
Allouer de manière adéquate les fonds recus;
5 .
U t i l i s e r l e s f o n d s a l l o u é s d ’ u n e m a n i è r e e f f i c a c e p o u r l ’ e x é c u t i o n d e s
programmes;
6 .
Présenter les rapports à temps opportun à la tutelle et aux partenaires
financiers qui ont un droit de regard sur la gestion des ressources et
7 .
Contrôler judicieusement l’exploitation des fonds.
1.2 - Les points faibles de la Fonction Financière d’un INRA
En conséquence de ce qui précèdent, les principaux problèmes qui sont généralement à
l’origine d’échec ou de dysfonctionnement de la Gestion Financière d’un Institut National
de Recherche Agricole sont :
1 .
Un niveau insuffisant des fonds;
2 .
Une instabilité du financement de la recherche;
3 .
Une mauvaise maîtrise de la mobilisation des fonds;
4 .
Une gestion non transparente des fonds de bailleurs;
5 .
Un système d’enregistrement comptable pas fiable;
6 .
Un système de la Gestion Financière morcelé;
7 .
Un faible niveau de formation du personnel chargé de la Gestion Financière;
8
Un faible niveau de formation des responsables de la recherche en matière de
gestion y compris la gestion financière;
9 .
Une faible coordination entre les composantes institutionnelles chargées de la
Gestion Financière;
10.
Une absence de prioritisation entre les activités de la Gestion Financière;
11.
Une faible responsabilisation et un manque de transparence pour la comptabilisation
et le système de la communication de l’information:
12.
Une politique individuelle et mal coordonnée des bailleurs et agences de crédit
concernant l’appui à la Gestion Financière; et
13.
La réticence des bailleurs à déléguer la gestion des ressources financières allouées
à l’Institut.
‘Les rédacteurs sont reconnaissants de tout le profit qu’ils ont pu tirer du
“Discussion Paper No 94-13” de juin 1994 de I’ISNAR
2
-
-
1.3 -
La gestion financière, un sous-système du système de gestion d’un INRA
L’importance de la Gestion Financière comme fonction d’appui aux activités de recherche
-
est devenue vitale dans les institutions comme I’ISRA, un institut National de Recherche
Agricole, qui ont une activité aussi particulière et qui évoluent dans un environnement de
raréfication des ressources financières extérieures pour cette activité.
-
En tenant compte des spécificités de l’activité de I’ISRA, des résultats de différents
diagnostics et évaluations de l’Institut, de l’expérience d’organisations similaires, il a été
retracé ici de manière séquentielle, et commenté les éléments d’un modèle de succès
reconnu pour des institutions évoluant dans des environnements similaires à celui de
I’ISRA.
C’est ainsi que la gestion financière devrait avoir :
1 .
Un énoncé de mission : Le plan organisationnel et les stratégies pour la gestion
-
financière doivent supporter les objectifs de la recherche agricole. Ils doivent
assurer la liquidité, la viabilité financière, l’autonomie et permettre un contrôle des
activités financières de l’Institut. En outre, la gestion d’un surplus financier peut
être considéré comme une des stratégies de I’ISRA dans la gestion financière pour
appuyer la recherche agricole.
-
2 .
Un environnement :
Très souvent les INRAs ont hérité d’un environnement
juridique (le statut, la réglementation comptable, la fiscalité, etc...) et une culture
bureaucratique qui ne sont pas adaptés à la flexibilité souhaitée pour les activités
de recherche.
Aujourd’hui, la raréfication des ressources financières et la
concurrence d’autres secteurs augmentent la pression sur les INRAs pour pousser
ces derniers vers leur remise en cause.
Pour I’ISRA le statut juridique actuel, les exigences du Plan Comptable Sénégalais
et la réglementation en vigueur, aussi bien que cette raréfication des ressources
financières ont constitué des éléments limitants de l’environnement de la gestion
financière ces dernières années.
Les utilisateurs internes et externes des
informations financières sont également parties prenantes de cet environnement.
La réorganisation en cours devrait intégrer toutes ces contraintes.
3 .
Une structure :
La nécessaire délégation de la responsabilité pour la gestion
financière aux différents niveaux de l’Institut devrait être reflétée avec cohérence
dans l’organigramme mis en oeuvre. Les comptables des INRAs sont souvent sous
la supervision d’Administrateur et non pas de lien direct avec le responsable de
centre de recherche. Ce qui a tendance à diluer l’efficacité de la gestion financière.
Compte tenu du nombre important des intervenants et des structures dans le
système de gestion financière d’un INRA, la coordination de la fonction financière
-
s’avère également indispensable.
Ainsi, à I’ISRA, les responsables opérationnels, les responsables de la recherche et
les chercheurs directement concernés devraient avoir une autorité et une
responsabilité compatibles avec leur niveau dans l’organisation.
4 .
Des liens avec les autres sous-systèmes : On note ici l’interdépendance qui existe
3
entre la Gestion Financière et les fonctions d’opérations de la recherche et d’appui
logistique. En effet, ce sont ces dernières fonctions qui, à différentes étapes du
processus
de la recherche, doivent procéder aux arbitrages qui précèdent
l’intervention de la fonction financière.
5 .
Une technologie de base :
La Gestion Financière est basée sur les principes
comptables généralement acceptés (c.a.d. la comptabilité commerciale). Mais, les
INRAs ne sont pas toujours en situation pour l’utiliser et demeurent régis par un
système comptabilité publique. Pour ce qui concerne les outils de gestion financiére
(manuels ou automatiques), les INRAs ont un large choix qui n’est pas toujours
exploité.
L’ISRA a eu l’opportunité de disposer des outils informatiques et d’un systbme
comptable généralement acceptés (Plan Comptable Sénégalais). C’est ainsi que
I’ISRA pourrait certainement exploiter ce PCS pour mettre en place une comptabilité
par fonds.
Cette dernière permettrait la présentation des états financiers aux
partenaires financiers pour leurs différentes conventions.
6 .
Des inputs : Ici on entend les ressources humaines, le budget de la fonction, les
moyens logistiques, les procédures, le système d’information et le système de
contrôle.
7 .
Des outputs :
On entend ici le service d’appui aux autres services (activités
scientifiques, techniques et génératrices de revenus) et les rapports périodiques à
la Tutelle et aux partenaires financiers.
8.
Une Culture propre : La Gestion Financière est prestataire de service aux autres
sous-systèmes des INRAs. C’est cette perception qui rend toujours prioritaire la
satisfaction des attentes des autres sous-systèmes ou clients, dans le respect des
principes comptables généralement acceptés.
L’animation de la mission qui découle de cette vision exige de I’ISRA le
développement d’un esprit d’équipe, au sein de sa fonction financière, orienté vers
la satisfaction des clients de cette fonction financière.
Ainsi le niveau de
satisfaction de ces clients devra constituer la base de toute évaluation des
performances de l’équipe de gestion financière.
Le modèle de gestion financière présenté ci-dessus pourra être évalué à travers sa capacité
à répondre aux questions suivantes :
1 .
Permet-il d’identifier clairement le responsable du système (coordination)?
2 *
Est-il efficace, transparent et interactif?
3 .
Dispose-t-il d’éléments du contrôle? et
4 .
Est-il un outil d’information?
1.4 - Le Cas de I’ISRA : Les étapes du processus de la Gestion Financière de
I’ISRA
La référence au modèle ci-dessus avec ces forces et faiblesses et l’exploitation du
“Discussion Paper No 94-l 3” de juin 1994 de I’ISNAR a beaucoup facilité la prise
en compte des caractéristiques structurelles et conjoncturelles propres à I’ISRA
4
-
-
dans l’élaboration du schéma proposé ci-après.
Ce dernier pourrait être articulé
autour des sept étapes suivantes :
-
1.4.1 -
La coordination des activités de gestion financière
Un groupe de travail restreint, dirigé par le coordinateur de la fonction financière,
-
s’avère indispensable pour étudier l’approche, les méthodologies, la collecte et
l’analyse des données, et le suivi de tout l’effort d’amélioration de la gestion
financière.
-
Ce groupe devrait bénéficier de prise de contacts, d’échange d’expériences, de
formation et d’appui technique afin de comparer les pratiques en cours avec des
modèles de succès reconnus.
1.4.2 -
Définition des besoins en ressources financières
“La planification financière est une analyse des programmes de recherche et de
leurs besoins en ressources financières dans un con texte de disponibilité des
fonds. ” (Re tzla ff 1992).
La planification financière est liée à la planification stratégique; elle permet
d’évaluer les besoins financiers (y compris la viabilité financière de I’ISRA) et la
probabilité de disponibilité des fonds.
L’expression des besoins financiers provient de plusieurs niveaux à l’intérieur de
l’institut.
C’est ainsi qu’on peut proposer la répartition suivante de cette
-
responsabilité pour l’expression des besoins :
1 .
La coordination de la planification financière est du ressort du premier
responsable financier;
2 .
Les coûts directs et variables de la recherche sont sous la responsabilité des
responsables directs de la recherche;
-
3 .
Les coûts indirects et fixes relèvent des responsables des services et locaux
(stations, laboratoires) ou des responsables de la recherche compétents;
4 .
Les besoins de la viabilité financière restent avec le deuxième responsable
financier ou le responsable du budget; et
5 .
Les frais généraux d’administration restent avec le premier responsable
administratif.
1.4.3 -
Planifier et exécuter les stratégies pour obtenir les ressources
financières
-
Les stratégies pour obtenir les ressources financières sont des idées ou concepts
-
spécifiques à ISRA et son environnement pour obtenir et gérer les ressources
financières nécessaires à la réalisation de ses objectifs. Ces stratégies doivent être
partie intégrante du Plan Stratégique de l’Institut.
L’ISRA pourrait associer
davantage ses partenaires financiers dans la création d’un fonds de la recherche
ou d’autres mécanismes de financement.
-
5
Les Partenaires Financiers de la Recherche de I’ISRA sont I’Etat, les bailleurs, les
organisations internationales, les associations des paysans, autres associations
agricoles et d’affaires.
II s’agit d’identifier les sources de fonds; de planifier et d’exécuter les stratégies
pour obtenir les fonds.
Les partenaires financiers de la recherche de I’ISRA, ont de plus en plus tendance
à s’assurer que leurs fonds sont et seront bien exploités. Pour satisfaire cette
attente des partenaires, I’ISRA devra tenir compte des éléments suivants :
1 .
La qualité de la méthodologie de la gestion financière. ‘Les systèmes de /a
camp tabilité et du contrôle sont des symboles qui caractérisent
l’organisation à laquelle ils appartiennent. ” (Markus and Pfeffer 1983);
2 .
La qualité des propositions de financement ou des projets;
3 .
La génération de recettes propres;
4 .
La couverture des coûts indirects (budgétisation, établissement des
mémoires, et remboursement).
Par exemple, dans le réseau du CGIAR
(ICRAF, ICRISAT, etc.) un taux journalier des chercheurs qui inclut les frais
de structure est appliqué aux conventions (1993). En outre, on peut
considérer que si 75% d’une rubrique peuvent être imputés aux coûts
directs, cette rubrique ne devrait pas être inclue dans les frais généraux.
1.4.4 -
Allocation des ressources financières
La budgétisation “est la traduction des plans opérationnels en termes financiers de
telle sorte que les ressources financières limitées puissent être allouées dans la
manière la plus efficace pour l’exécution des activités prévues dans le plan “.
(Nickel 1989).
L e b u d g e t p e u t ê t r e u n
instrument efficace pour la coordination et la
communication des plans, ainsi qu’un outil pour la motivation et l’évaluation de la
performance. Le suivi régulier des budgets permet une comparaison des résultats
obtenus avec les objectifs planifiés.
Le système de budgétisation devra être motivé par les résultats, participatif,
décentralisé et orienté sur les réalisations.
Le budget des opérations peut être présenté de plusieurs manières :
1 .
Le budget par programme de recherche (opération, action) et d’autres
activités de [‘Institut.
“La budgétisation par programme demande
l’élaboration d’un budget pour chaque domaine de la recherche et la
ventilation des toutes les charges récurrentes à ces activités ”
(GJsbers
1991).
Un centre de responsabilité est une cellule administrative créée par
la direction, sur la base d’un budget particulier et un partage approprié des
responsabilités, pour un meilleur contrôle des activités de l’Institut;
2 .
Le budget par responsable d’activité montre les charges variables et fixe
6
-
sous sa responsabilité;
3 *
Le budget d’approvisionnement pour la centralisation des achats;
4 .
Le budget des effectifs avec la masse salariale, charges sociales, le
-
programme de formation, etc.. .;
5 .
Le budget de la trésorerie constitué par les recettes et les dépenses par
périodes;
-
6 .
Le budget des investissements;
7 .
Les fonds de financement;
8 .
Les fonds de structure (conditionnélnon-conditionné);
-
9 *
Les fonds de structure conditionnés - projets à l’appui de la structure et
1 0 .
Les subventions complémentaires - projets de la recherche.
-
La préparation du budget peut être participative, et une commission budgétaire
coordonnée par le Contrôleur de Gestion surveille la préparation du budget. Cette
commission doit :
1 .
établir le programme de la budgétisation (les frais, les responsables);
2 .
coordonner les budgets séparés de tous les centres de responsabilité;
3 .
résoudre des difficultés;
4 .
soumettre des budgets à la DG et/ou au CA;
-
5 .
identifier les centres de responsabilité et les lister;
6 .
identifier les responsables pour chaque centre et
7 .
identifier les coûts qui seront budgétisés pour chaque centre.
-
La Direction Générale devrait considérer les questions de souplesse et de prudence
dans la gestion de son budget.
La commission budgétaire peut, par exemple,
-
autoriser une réserve pour les imprévus pour participer à la viabilité financière, et
tolérer une variation entre les rubriques tout en maintenant le même total du
budget.
1.4.5 -
Utilisation des ressources financières budgétisées
-
Les INRAs ont, dans le passé, privilégié les contrôles a priori pour l’utilisation des
ressources financières. Ceci rendait difficile le vol, mais également surchargeait le
système de gestion.
Ce genre de contrôles favorise le développement d’une
culture bureaucratique dans laquelle les chercheurs ne percoivent pas la gestion
financière comme un appui à la recherche.
Par contre, un système de contrôle a posteriori rendrait possible aussi bien le
contrôle de l’utilisation des ressources que la flexibilité du système de gestion. En
outre, cette nouvelle optique établirait un lien direct entre l’exploitation des fonds
-
d’une part et les plans, objectifs et stratégies d’autre part. En d’autres termes les
objectifs d’appui visés par la gestion financière doivent être en adéquation avec
ceux de l’Institut. Une compréhension partagée de cette optique de gestion par
tous les acteurs (les responsables de la recherche, les chercheurs, les
administrateurs, et les responsables financiers), est nécessaire pour assurer une
bonne exploitation des ressources financières.
-
7
Dans un tel cadre, la mobilisation et l’utilisation des fonds sont facilitées, les
procédures simplifiées.
Les obstacles bureaucratiques étant minimisés et les
ressources humaines encouragées à agir, les responsabilités sont alors mieux
assumées. Ainsi, celui qui a la responsabilité pour les actions a aussi le devoir de
les réaliser avec l’appui de la gestion financière.
L’analyse mensuelle de la situation budgétaire et des opérations par le Contrôle de
Gestion fournirait beaucoup d’informations pour faciliter le suivi de l’utilisation des
fonds.
Le fait d’avoir des procédures écrites aident les utilisateurs à apprendre bien et vite.
Ceci permet de pérenniser les systèmes et procédures. Chaque service concerné
a alors la responsabilité de ses propres procédures pour ce qui concerne leur
conception, leur rédaction, leur souplesse et la mise à jour de la documentation
ainsi que la formation des utilisateurs. La responsabilité pour la coordination et la
communication administratives de ces procédures doit être clairement affectée.
L’Auditeur Interne vérifie I’efficience et l’efficacité des politiques, des systèmes et
des procédures. II assure la coordination, la communication administratives et la
mise à jour des procédures. Ses attributions doivent donc inclure :
1 .
vérifier que les directions et services respectent les procédures et contrôles
établis;
2 .
proposer rapidement aux responsables concernés des actions correctives aux
faiblesses constatées et
3 .
suggérer les modalités pour améliorer les procédures et contrôles défaillants.
1.4.6 -
La responsabilité fiduciaire
“Présen ter des rapports qui sont exigés par ceux qui ont le droit de /es demander
est une obligation de la Direction Générale ” (ISNAR 1992).
“Ceci rend visible les
politiques et procédures d’Opéra tion appliquéespar les responsables ” (McCandless
1993).
La comptabilité financière produit l’information (le bilan, l’état des résultats
d’exploitation, l’état des sources et utilisations des fonds) destinée aux partenaires
extérieurs. Elle est soumise à la réglementation en vigueur.
La Gestion Financière est basée sur les principes du Plan Comptable Sénégalais.
L’ISRA pourrait certainement exploiter le PCS pour mettre en place une
comptabilité par fonds. Celle-ci permettrait la présentation des états financiers aux
partenaires financiers pour leurs différentes conventions.
Alors que la comptabilité de gestion est destiné à une utilisation interne (coûts,
budget, programmes).
Le système comptable pourrait être concu pour que les besoins en information
puissent être satisfaits par la comptabilité financière en même temps que la
8
comptabilité de gestion.
1.4.7 -
Contrôler l’exploitation des fonds alloués
“Le contrôle interne par la Direction Générale est un processus participatif dans
lequel les responsables s’assurent que les ressources (y compris les ressources
financières) sont obtenues, sauvegardées, et utilisées avec efficacité et e fficience
dans l’accomplissement des objet tifs institutionnels. ” (Anthon y 19 74).
-
“Le contrôle interne est l’ensemble des systèmes et procédures mis en place par
la Direction Générale pour s’assurer une bonne et efficace gestion de l’institut, la
sauvegarde de ses actifs,
la fiabilité de son système comptable et la
-
communication de l’information financière ci temps. ” (Sylvain 19921
Des systèmes de contrôle sont nombreux et certains entre eux peuvent être
-
identifiés comme suit :
1 .
La surveillance directe des responsables;
-
2 .
Le pointage du temps de présence;
3 .
L’évaluation de performance du personnel;
-
4 .
Le suivi et l’évaluation des programmes;
5 .
L’exploitation des enquêtes;
6 .
Les groupes de travail pour renforcer la qualité des activités (quality circles);
7 .
Le système d’information de la gestion (Management Information System);
etc.. . .
Les contrôles peuvent être centrés sur différents niveaux du processus de gestion.
Ils peuvent être menés avant, pendant ou après une action. II y a des forces et des
faiblesses liées à chaque type de contrôle. Pour être efficace, la mise en oeuvre de
-
ces types de contrôles doit être équilibrée.
Pour rendre le contrôle efficace, on procède à la séparation des fonctions
-
incompatibles (l’autorisation, l’enregistrement, le décaissement).
Dans cette
perception de séparation, il faut veiller à ce que les périodes de congé annuel soient
respectées.
On a noté ci-dessus que chaque service concerné a la responsabilité de ses propres
procédures pour ce qui concerne leur conception, leur rédaction, leur souplesse et
la mise à jour de la documentation ainsi que la formation des utilisateurs. La
responsabilité pour la coordination et la communication administratives de ces
procédures devrait être clairement confiée à I’Auditeur I n t e r n e q u i v é r i f i e
-
I’efficience et l’efficacité des politiques, des systèmes et des procédures mis en
place par les responsables.
On peut distinguer deux types de contrôle selon que le contrôle concerne tout
l’Institut ou qu’il est localisé dans un service donné.
Le contrôle d’ordre général qui intéresse toute l’organisation aura pour objectif
9
d’éviter la mauvaise gestion (l’engagement des dépenses, comparaison entre les
réalisations et le budget, l’analyse des activités, etc...).
Les outils qui sont
généralement mis en oeuvre pour réaliser ce genre de contrôle sont les audits
internes et externes, les analyses financières, les études d’impact et le plan de suivi
et évaluation.
Le contrôle localisé dans un service donné aura pour objectif d’éviter les erreurs et
dissimulations commises pendant le déroulement des opérations. Les outils qui
sont généralement mis en oeuvre pour réaliser ce genre de contrôle opérationnel
sont l’inventaire contradictoire des matières et des caisses, le rapprochement des
comptes, le contrôle réciproque des tâches, etc....
Tous ces contrôles ne peuvent être efficaces et pérennisés que s’ils sont implantés
dans un environnement propice à la transparence. Dans un tel contexte, les
objectifs d’appui visés par la gestion financière sont mis en adéquation avec ceux
de l’Institut.
Le Contrôleur Financier (financial controller) ou Directeur Financier et Comptable
dans un Institut de Recherche Agricole devrait avoir la charge de la conception et
la gestion des systèmes pour collecter et communiquer l’information sur la gestion
financière. Ainsi il gère les systèmes financiers au jour le jour, fait l’analyse des
chiffres,
p r é s e n t e l e u r s i g n i f i c a t i o n à l a d i r e c t i o n g é n é r a l e , e t f a i t d e s
recommandations. II contrôle l’intégrité du système comptable. Dans certains cas
d’organisation le rôle d’appui à la prise de décisions (gestion des tableaux de bord)
est confié au Contrôle de Gestion qui est généralement rattaché à la Direction
Générale.
Le Contrôleur Financier est aussi le responsable pour la conception des systèmes
et procédures pour la sauvegarde des actifs contre le vol et la fraude.
Le Contrôleur Financier n’est pas responsable des résultats techniques de la
recherche. La responsabilité pour la gestion de la recherche et des structures reste
avec des responsables de la recherche, des chercheurs et des gestionnaires.
II -
LA STRATÉGIE POUR LA FONCTION FINANCIERE DE L’ISRA
2.1 - Le Contexte
L’importance de la Gestion Financière comme fonction d’appui aux activités de
recherche est devenue vitale dans les institutions comme I’ISRA qui ont une
activité aussi particulière que la recherche et qui évoluent dans un environnement
de raréfication des ressources financières extérieures pour financer leur activité.
Dans ce contexte particulier, il s’avère que la mise en place et l’exploitation d’un
système efficace de Gestion Financière peut être un moyen important pour attirer
et conserver la confiance des diverses sources de financement. En effet, les
agences de financement de la recherche et I’Etat considèrent de plus en plus
l’existence d’un système de Gestion Financière performant comme une preuve en-
soi de bonne santé d’une organisation qui est alors supposée plus apte à réussir sa
10
mission.
C’est pour satisfaire cette attente qui s’inscrit dans l’objectif général de
renforcement institutionnel de I’ISRA, que l’Institut a engagé depuis quelques
années, en collaboration avec ses partenaires nationaux et internationaux, un
processus d’amélioration de son système de Gestion Financière.
Ainsi, c’est le processus de Planification Stratégique que la Direction de I’ISRA a
choisie comme outil privilégié pour s’assurer la pérennité de l’efficacité de
fonctionnement institutionnel qui est recherchée.
Le processus de la Planification Stratégique aura été adaptée aux spécificités d’un
institut national de recherches agricoles qui est en phase de réorganisation.
II faut noter que le processus de planification stratégique engagé par l’Institut a
connu une longueur exceptionnelle et la mise en oeuvre d’une série de mesures qui
concernent parfois une partie de l’organisation. En effet, l’identification des
problèmes centraux de l’environnement interne et externe, la reformulation des
missions, le développement des stratégies se sont étalés sur plusieurs années avec
plusieurs acteurs et de manière discontinue.
II s’agit de la réorganiser la Fonction Financiére et de la restructurer pour la rendre
apte à répondre aux exigences particulières de la recherche et à vaincre les craintes
et appréhensions de I’Etat et des partenaires qui acceptent encore de financer la
recherche.
Pour le cas spécifique de la Fonction Financière, I’ISRA s’est appuyé et continue
d’exploiter une mission d’assistance technique qui en est à sa deuxième phase,
pour développer et mettre en oeuvre un système de gestion financière viable.
La première phase de cette assistance financière a procédé à un diagnostic en
complément des constats de missions d’évaluation, de revue et d’audit, et a
proposé une nouvelle configuration administrative, financière et comptable de
l’Institut. la deuxième phase aurait dû consister à mettre en place la nouvelle
organisation après le test et la validation des recommandations.
2.2 - Le Diagnostic du Système de Gestion Financière de I’ISRA
En tenant compte des spécificités de l’activité de I’ISRA, des résultats de différents
diagnostics et évaluations de l’Institut, de l’expérience d’organisations similaires
telle que décrite dans la première partie de ce document, il a été retracé ici de
manière séquentielle, et commenté les éléments de planification de la fonction qui
ont été identifiés.
Ces éléments sont placés dans une proposition de modèle de succès reconnu pour
des institutions évoluant dans des environnements similaires à celui de I’ISRA.
11
2.2.1 -
Les critères d’appréciation des points forts de la Fonction Financière
de I’ISRA
L’efficacité du système de Gestion Financière de I’ISRA serait évalué à travers des
critères susceptibles de mesurer l’atteinte des sous-objectifs ci-dessous qui sont
reconnus pertinents pour la réussite d’un système de gestion financière d’un INRA
1 .
Coordonner les activités de gestion financière;
2 .
Identifier clairement les besoins en ressources financières;
3 .
Planifier et exécuter les stratégies pour obtenir ces ressources financières;
4 .
Allouer de manière adéquate les fonds recus;
5 .
Utiliser les fonds alloués d’une manière efficace pour l’exécution des
programmes ;
6 .
Contrôler judicieusement l’exploitation des fonds; et
7 .
Présenter les rapports à temps opportun à la tutelle et aux partenaires
financiers qui ont un droit de regard sur la gestion des ressources.
2.2.2 -
Les points faibles de la Fonction Financière de I’ISRA
En conséquence de ce qui précède, les principaux problèmes qui sont généralement
à l’origine d’échec ou de dysfonctionnement de la Gestion Financière d’un INRA
sont :
1 .
Un niveau insuffisant des fonds;
2 .
Une instabilité du financement de la recherche;
3 .
Une mauvaise maîtrise de la mobilisation des fonds;
4 .
Une gestion non transparente des fonds de bailleurs;
5 .
Un système d’enregistrement comptable pas fiable;
6 .
Un système de la Gestion Financière morcelé;
7 .
Un faible niveau de formation du personnel chargé de la Gestion Financière;
8 .
Un faible niveau de formation des responsables de la recherche en matière
de gestion y compris la gestion financière;
9 .
Une faible coordination entre les composantes institutionnelles chargées de
la Gestion Financière;
1 0 .
Une absence de prioritisation des activités de la Gestion Financière;
11 .
Une faible responsabilisation et un manque de transparence pour la
comptabilisation et le système de la communication de l’information;
12.
Une politique individuelle et mal coordonnée des bailleurs et agences de
crédit concernant l’appui à la Gestion Financière.
Au niveau de I’ISRA, ces points faibles, même s’ils n’ont pas tous été l’objet d’une
évaluation spécifique, se manifestent à des degrés divers.
La suite de la réflexion sur la planification devrait aider à approfondir l’analyse de
ces points faibles et proposer des mesures correctives adaptées dans les plans de
travail.
12
2 2 . 3 -
Les opportunités qui s’offrent à la Fonction Financière de I’ISRA
Au cours du long processus qui a permis à l’Institut de disposer d’informations sur
-
son environnement interne et externe (Comités Scientifiques e t Techniques,
évaluation de programmes, revues à mi-parcours, conception de nouvelles
conventions, restructuration, etc.. .), des opportunités ont été identifiées et/ou
-
saisies.
A côté des opportunités générales qui intéressent tout l’Institut, on peut distinguer
celles qui sont spécifiquement rattachables au sous-système financier. II s’agit des
ressources et des occasions qui peuvent être mises à profit pour répondre
positivement aux critères de points forts et pour vaincre ou atténuer les causes de
-
dysfonctionnement. On pourrait citer :
1 .
L’existence de multiples conventions de financement (plus de cent) dont
-
deux grandes (NRBAR, PRA Il) qui ont parmi leurs objectifs le renforcement
institutionnel de I’ISRA y compris dans un volet de Gestion Financière;
-
2 .
Les ressources financières, d’assistance technique et de formation mises à
la disposition de I’ISRA par ces conventions pour appuyer la Fonction
Financière;
-
3 .
L’élaboration en cours d’un Plan Stratégique général pour I’ISRA;
4 .
Les responsables de la Gestion Financière ont le profil de base requis;
5 .
La disponibilité déclarée de certains partenaires à confier à I’ISRA
-
d’importants fonds que ce dernier gérerait directement dans un système de
gestion accepté au préalable;
6 .
La disponibilité d’une assistance technique pour aider l’Institut à concevoir
-
et mettre en place un système de gestion Financière accepté par les
partenaires;
7 .
L’existence d’une logistique (réseau informatique), des procédures et une
-
compétence en gestion financière et comptable aux niveaux décentralisés;
et
8 .
L’existence d’un programme de réhabilitation des stations de recherche.
-
2.2.4 -
Les menaces qui pèsent sur la Fonction Financière de I’ISRA
-
Les menaces sont examinées dans le processus de planification comme les
situations, les événements qui pourraient conforter les points faibles et empêcher
la satisfaction des critères de points forts.
-
L’atelier sur la conception du Cadre Logique a identifié les deux principales
-
menaces suivantes :
1 .
L’incapacité du système de gestion financière à assurer la viabilité et la
-
liquidité financières correctes des stations de recherche et des activités;
2 .
Le rejet ou la non reconnaissance par les partenaires du système de gestion
financière de I’ISRA.
-
En effet, si ces deux menaces devaient se réaliser, leurs conséquences mettraient
-
13
en péril l’utilité et la survie de l’Institut par la faute de son sous-système financier.
C’est ainsi que ces menaces ont été reformulées dans les orientations stratégiques
de la fonction.
2.2.5 -
Conclusion sur le diagnostic de la Fonction Financière de I’ISRA
Le rejet ou la non reconnaissance par les partenaires du système de gestion
financière de I’ISRA peut être considérée comme étant une menace à court terme.
En effet, la deuxième phase de l’assistance technique dans le domaine de la
réorganisation financière arrive à expiration en mi-l 995 et il est souhaitable que les
évaluations du système par les partenaires puissent avoir lieu au plus tard à la fin
du semestre suivant, après une période d’essai jugée suffisante.
Une évaluation positive supposera que le système et l’organisation retenus, testés,
validés et mis en oeuvre répondent bien aux principaux points d’évaluation retenus
durant l’atelier, c’est-à-dire assurent au mieux le financement des opérations de
recherches avec efficacité et transparence.
Une telle situation permettrait par exemple à I’USAID de pouvoir mettre à la
disposition de I’ISRA des fonds que ce dernier gérerait dans ce nouveau système
qui satisfait aux sécurités attendues. Cette sanction serait alors une garantie pour
tous les autres partenaires et surtout elle refléterait l’appui efficace que la Gestion
Financière apporte désormais aux activités de la recherche.
Les principaux points d’évaluation sur lesquels les capacités du système financier
de I’ISRA seront jugées et qui ont été décelés pendant l’atelier sur le Cadre Logique
sont d’ordre interne et externe :
1 .
Administrer un système d’approvisionnement transparent (appel d’offre,
dépouillement, etc...)
2 .
Administrer des contrats (élaboration de Termes de Références, sélection,
conception de contrats, suivi de l’exécution, etc...);
3 .
Gérer la facturation et les paiements de sous-contractants de l’Institut;
4 .
Gérer le programme de vérification des systèmes de gestion financière des
sous-contractants de l’Institut;
5 .
Avoir un cadre institutionnel pertinent;
6 .
Avoir des procédures de fonctionnement et un système de contrôle interne;
7 .
Avoir un système comptable pertinent pour gérer et suivre des fonds recus.
Une tâche prioritaire qui se dégage pour l’équipe de gestion financière est de
transformer ces attentes en sous-objectifs hiérarchisés, les classer par priorité et
identifier des indicateurs à long et à court termes pour suivre les réalisations vers
l’atteinte de ces sous-objectifs d’ici la fin de la deuxième phase pour la
réorganisation financière.
Au court du test et de la validation du système et de l’organisation proposés par
l’assistance technique pour la réorganisation financière, ces indicateurs devront
14
-
alimenter une grille interne à I’ISRA qui servira à l’évaluation des performances et
de la structuration.
-
La structure organisationnelle de la fonction n’a été abordée dans ce rapport que
dans ses points faibles actuels relatifs à la coordination entre les différentes
composantes institutionnelles chargées de la Gestion Financière.
-
Le Cadre Logique a été choisi comme outil de planification pour aider dans cet
exercice, et la synthèse de la réflexion engagée dans ce sens est consigné dans le
-
draft de Cadre Logique joint. La finalisation de ce dernier et des autres supports qui
l’accompagnent (plans de travail, organigramme, outils de suivi, etc.. .), doit figurer
dans les premières activités de l’équipe financière dès après l’examen et l’adoption
-
des recommandations de fond sur le système de gestion financière.
2.3 - La Gestion Financière dans le Système de I’ISRA
-
2.3.1 -
La mission de la Fonction Financière dans I’ISRA
La mission de I’ISRA peut être formulée de la manière suivante : “Entreprendre des
activités de recherches pour générer des connaissances et des technologies
adaptées pour le développement des productions agricoles.” Une mission qui, si
elle est réussie participe à l’amélioration du niveau de vie des populations
sénégalaises à travers l’accroissement durable des productions du secteur rural.
-
II apparaît clairement que I’ISRA est placé dans une filière dont l’importance
stratégique pour le développement économique et social est de premier ordre.
Ainsi, les nouvelles exigences de performances provenant de la tutelle et des
bailleurs de fonds assistant le Sénégal dans cette filière, sont à la mesure des
espoirs portés sur cette filière.
Or, la chaîne des activités de I’ISRA est très longue et, couvre l’identification, le
développement et la diffusion des technologies améliorées auprès des producteurs
et des décideurs. Cette spécificité a entraîné un grand nombre d’acteurs et un
mode de financement particulièrement exigeant en termes de mobilisation, de suivi
et de contrôle.
La Fonction Financière, à côté de l’administration, des activités de la recherche
agricole et de la valorisation, vient en appui pour mobiliser, conserver et allouer les
ressources financières, suivre leur consommation par l’enregistrement, le contrôle
et le reportage. II constitue un sous-système critique de l’Institut.
-
Et, le désengagement de I’Etat et la raréfication des ressources extérieures
confèrent à ce sous-système d’appui le statut bien mérité de “Nerf de la guerre”
pour I’ISRA.
En tenant compte des résultats du diagnostic de l’environnement interne et externe
de l’Institut et des objectifs stratégiques qui sont alors fixés à ce dernier, l’atelier
de conception du draft de Cadre Logique pour la fonction financière a proposé la
-
15
mission suivante pour le sous-système financier : “Le but de la fonction financière
est de supporter les activités de la recherche agricole par la mise en place d’un
politique financière et d’un système de gestion financière adaptées.”
2.3.2 -
Les objectifs stratégiques
Les objectifs stratégiques ou les résultats qui doivent être atteints pour que la
Fonction Financière puisse réaliser sa mission qui est primordiale dans celle de
I’ISRA, ont été identifiés par l’atelier sur le Cadre Logique.
Les objectifs spécifiques identifiés pour le sous-système financier de I’ISRA sont
suivants :
1 .
Coordonner les activités de gestion financières. Elles sont dispersées
horizontalement et verticalement dans l’Institut (Secrétariat Général, Agent
Comptable Particulier, Audit Interne et Contrôle de Gestion, Direction de
Recherche, Station, Programmes, Projet de Recherche).
2 .
Planifier à Long et Moyen Termes des ressources financières (identification
des besoins et acquisition des ressources financières) nécessaires aux
programmes de recherches retenus. II s’agit d’identifier les besoins de
financement selon le Plan Stratégique de I’ISRA, et les possibilités de
financement (internes et externes, nationales et internationales). Ensuite, de
développer les stratégies et des propositions pour les obtenir.
3 .
Allouer les crédits aux budgets des projets et programmes prioritaires
retenus, et des structures. II s’agit de mettre en place un système de
budgétisation performant, participatif et orienté vers les résultats (budgets
pluriannuels,
c o û t s d e structuresicoûts
variables
par
centre,
responsabilisation, etc...). La budgétisation “est la traduction des plans
opérationnels en termes financiers afin que les ressources FINANCIERES
limitées puissent être attouées d’une manière efficace à l’exécution des
activités prévues dans les plans. ” (Nickel 19891. Les frais généraux par
centre et les charges de structures doivent faire l’objet d’une attention
particulière.
4 .
Assurer l’utilisation transparente et efficace des ressources. Le système de
répartition des responsabilités dans la gestion doit être orienté vers une
mobilisation et une réalimentation rapide des fonds là où sont réalisées les
activités de recherche.
5 .
Assurer l’enregistrement et la conservation des informations financières
selon la réglementation avec le respect des règles de sécurité établies par la
Direction.
6 .
Assurer le traitement et la communication des informations financières. Un
des principaux points critiques est ici la production des rapports dans les
délais et dans les formes attendues.
7 .
Assurer un contrôle adapté des opérations et des systèmes. II s’agit du
contrôle dans le sens de “maîtrise” qui est intégré dans tout le processus du
financement de la recherche quels que soient les structures qui s’en
chargent. Un système de Contrôle Interne est nécessaire pour s’assurer de
la protection et de la sauvegarde du patrimoine de l’Institut et de
16
l’application des procédures retenues par la Direction Générale. Le suivi
budgétaire et le suivi des engagements seront également des outils
indispensables.
Pour chacun de ces objectifs un certain nombre d’activités ont été sélectionnées
pour permettre sa réalisation et des indicateurs ont été identifiés pour permettre de
_
suivre, dans le temps, le niveau d’atteinte des objectifs et de réalisation des
activités.
-
III -
CONCLUSION
L’existence d’un bon système de gestion financière dans un INRA s’est révélée être
-
un moyen important pour renforcer la confiance des partenaires financiers de la
recherche. En effet, ces derniers considérant un tel système comme un indicateur
pertinent de la gestion générale de l’Institut.
Ainsi, I’ISRA devrait concevoir son
-
plan à long terme pour améliorer son système de gestion financière : développer
les stratégies, et fixer les buts et objectifs pour la gestion financière.
Ce document est articulé autour de trois axes :
la présentation des principales caractéristiques d’un modèle de système de
gestion financière pour un Institut National de Recherches Agricoles (INRA);
l’expression de ce modèle dans le cas de I’ISRA; et
t’examen de la stratégie de la fonction financière de I’ISRA à travers ce
modèle.
En annexe sont présentés :
le Cadre Logique de la fonction financière de I’ISRA;
le Plan d’Action 1995 de la fonction financière de I’ISRA; et
un note technique de l’élaboration du cadre logique.
-
-
17
-
CADRE LOGIQUE
Mai, 1995
ORGANISATION
.
FONCTION FINANCIERE DE
L’ISRA
C O N D I T I O N S C R I T I Q U E S
RÉSUMÉ NARRATIF
Indicateurs Objectivement
M O Y E N S D E
VÉRIFIC.
-l-
-2-
Vérifiables
-4-
-3-
Sources d’info.
Moyens utiiis6s.
Finalité/ Raison d’être à LT
Finalité
1 - augmentation du nombre de
Rapports d’activités
La mission de la recherche agricole de
technologies valorisées et
Rapports d’études
I’ISRA :
adoptées
d’évaluation.
Entreprendre des activités de recher-
2 - Augmentation de la demande des
ches pour générer des connaissances
résultats de la recherche
et des technologies adaptées pour le
(technologies).
développement des productions agrico-
les.
ButlFinalitt5
But: Raison d’&tre B CMT
But
Le but de la fonction financière est
Le système financier et comptable
Acceptation des
Réception de la
d’appuyer les activités de la recherche
de I’ISRA est accepte par ses
financements des
lettre.
agricole par la mise en place d’une
partenaires.
projets par les
politique financiére et d’un système de
partenaires
gestion financière adaptés.
1
ANNEXE A :
CONDITIONS CRITIQUES
RÉSUMÉ NARRATIF
Indicateurs Objectivement
M O Y E N S D E
VÉRIFIC.
-l-
-2-
Vérifiables
-4-
-3-
Sources d’info.
Moyens utilisés,
RésultatslBut
Résultats 3.1 (résultats à produire)
Résultats 1qtté.l qlté / échéances)
En attendant l’approbation de
Les activités de gestion des ressources
La création de la Direction Financière
Note de service de la
l’organigramme proposé, la
financières sont coordonnées.
et Comptable intkgrant l’ensemble
DG
Direction Générale autorise la
des activités de gestion financière et
Projet de loi et
mis en oeuvre du système de
comptable (comptabilité
génerale,
décret
gestion financière
analytique, matière et budgétaire)
RésultatsiBut
Résultats 3.2 (résultats à produire)
Résultats (qtté./ qlt8 / échéances)
L’élaboration du plan stratégi-
La planification et la mobilisation à
Les
outils
s t r a t é g i q u e s d e
Le plan de finance-
que scientifique
court,
m o y e n e t l o n g e t e r m e d e s
planification et de mobilisation de
ment et le plan de la
ressources financières sont réalisées
financement sont conçus et adoptés
stratégie de
financement
RésultatslBut
RBsultats 3.3 (résultats à produire)
Résultats (qtt6./ qlté / Echéances)
L’élaboration du plan scientifique
L’AIlocation des crédits aux budgets
L e b u d g e t a n n u e l
(consolidé,
Approbation du
a n n u e l
des projets, programmes et structures
trésorerie,
investissement)
est
C o n s e i l
est fait
a p p r o u v é
par
l e C o n s e i l
d’administration sur
d’administration et diffusé à temps
le budaet annuel
RésultatslBut
Résultats 3.4 (résultats à produire)
Résultats (qtté.1 qlté I échéances)
Le cabinet Ernst & Young com-
L’utilisation transparente et efficace
Les besoins des Centres et stations
Analyse de la
plète les produits attendu
des ressources financières est assuré
en liquidité sont satisfaits en temps
l i q u i d i t é
v o u l u
RésultatslBut
Résultats 3.5 (résultats à produire)
Résultats (qtté.1 qlté / échéances)
Le cabinet Ernst & Young com
L’enregistremertt et la conservation
Une comptabilité par fonds spécifiant
Etats financiers par
plète les produits attendu
des Informations fmancières est assuré
la provenances et l’utilisation des
fonds
fonds est mise en place
2
ANNEXE A :
/
I
1
I
1
1
I
NIVEAUX
CONDITIONS CRITIQUES
RÉSUMÉ NARRATIF
Indicateurs Objectivement
M O Y E N S D E
VÉRIFIC.
D’OBJECTIFS
-l-
-2-
Vérifiables
-4-
-3-
Sources d’info.
Moyens utilishs.
RésultatslBut
Résultats 3.6 (résultats à produire)
Résultats (qtté./ qlté / Echéances)
Le cabinet Ernst & Young com-
Le traitement et la communication des
Les rapport répondant aux besoins
Rapports
pléte les produits attendu
informations financières sont assurés
des partenaires sont émis
Résultats/But
Résultats 3.7 (résultats à produire)
Résultats (qtté./ qlté / bchéances)
Le cabinet Ernst & Young com-
Un contrôle adaptée des opérations et
Comptes audités sans réserve
Rapport d’audit
plète les produits attendu
des systémes est assuré
4
ActivitéslRésultats
Activités/ Ressources: Résultats 3.1
Activités
Compléter le cadre logique, le plan
Constitution
d’un
c o m i t é d e
Le cadre logique
ACTIVITÉS
stratégique, le plan d’action 1995. et
planification, mars 1995
Le plan stratégique
identifier un responsable pour assurer
Séances de travail, 2eme trimestre
Le plan d’action
leur suivi.
1995.
1995
Le cadre logique, le plan stratégique,
Note de service de la
le plan d’action, juin 1995.
DG
ActivitéslRésultats
Activités/ Ressources: Résultats 3.2
Activités
L’élaboration du plan stratégique
Elaborer des stratégies d’acquisition
Un plan de recherche de financement
Un plan de recher-
scientifique
des ressources financières : plan de
à moyen terme - délai à déterminer.
che de financement
recherche de financements, rencontre
Réunions avec des bailleurs de
à moyen terme
avec des bailleurs, activités rémunéra-
fonds, délai a déterminer.
Un plan de finance-
trices.
Un plan de financement a moyen
ment à moyen terme
terme (opérations de recherche,
structures d’appui à la recherche,
activités de production) - délai à
déterminer.
ActivitéslRésultats
Activités/ Ressources: Résultats 3.3
Activités
L’élaboration du plan de travail
Renforcer la processus de l’élaboration
Le Comité de budget est crée et la
Le manuel de
annuel pour la recherche, Ies
du budget, Cri?er un outil de gestion
g e s t i o n d e s o n s e c r é t a r i a t e s t
procédures de
structures et la production
assumé par le Contraleur de gestion,
budgétisation
2eme trimestre 1995
Le budget annuel
3
ANNEXE A :
N I V E A U X
C O N D I T I O N S C R I T I Q U E S
RÉSUMÉ NARRATIF
Indicateurs Objectivement
M O Y E N S D E
VÉRIFIC.
D ’ O B J E C T I F S
-1-
-2-
Vérifiables
-4-
-3-
Sources d’info.
Moyens utilisbs.
ActivitéslRésultats
Activités/ Ressources: Résultats 3.4
Activités
La mise en oeuvre de la nou-
Mettre en oeuvre et valider des pro-
La validation des procédures, juin
Un rapport de valida-
velle structuration, I’incorpora-
cédures de gestion des ressources
1995.
t i o n
tion par le cabinet des observa-
financières (approvisionnement, ges-
Rapports d’activités trimestrielle, juin
Un note de service
tions a la suite des
tion des contrats et facturation de nos
1995
Rapports d’activités
recommandations
sous-contractants,
e n g a g e m e n t s e t
liquidité).
ActivitBslRésultats
Activités/ Ressources: Résultats 3.5
Activitbs
La mise en oeuvre de la nou-
Appliquer la théorie et des pratiques
E t a t s
f i n a n c i e r s
par
f o n d s
Etats financiers
velle structuration, I’incorpora-
d’une comptabilité par fonds spécifiant
trimestrielle, juin 1995
tion par le cabinet des observa-
l a p r o v e n a n c e s e t l ’ u t i l i s a t i o n d e s
tions a la suite des
fonds
recommandations
Activités/Résultats
Activités/ Ressources: Résultats 3.6
Activités
La mise en oeuvre de la nouvelle
Produire des rapports financiers et des
Rapports trimestrielle, juin 1995
Rapports
structuration, l’incorporation par
tableaux de bord
Tableaux de bord trimestrielle, juin
Tableaux de bord
le cabinet des observations a la
1995
suite des recommandations
ActivittWRésultats
Activités/ Ressources: Résultats 3.7
Activités
La mise en oeuvre de la nouvelle
Planifier et exécuter une programme de
Rapport d’audit externe, juin 1995.
Rapport d’audit
structuration, l’incorporation par
vérification interne et externe
Un note de service
le cabinet des observations a la
suite des recommandations
4
ANNEXE A :
I
I
I
I
I
I
l
1
I
I
I
i
PROGRAMME DE GESTION FINANCIERE ET COMPTABLE
PLAN DE TRAVAIL 1995
II
BUT : Le but de la fonction financière est de
INDICATEUR : Le système financier et comptable de I’ISRA
supporter les activités de la recherche agricole
est accepté par ses partenaires
par la mise en place d’un politique financière et
d’un système de gestion financière adaptées.
RESULAT No 1 : Les activités de gestion des
INDICATEUR/RESULTAT
No 1 : La création de la Direction
ressources financières sont coordonnées
Financière et Comptable intégrant l’ensemble des activités de
gestion financière et comptable (comptabilité générale, analytique,
matière et budgétaire)
ACTIVITES
INDICATEUR/
PERSONNEL
CALENDRIER
COMMENTAIRES
ACTIVITES
RESPONSABLE
1. Centrer le Contrôle de gestion sur
Rapport d’analyse des résultats financiers CG
trimestrielle à partir
l’analyse des résultats financiers
et budgétaires
de 9195
et budgétaires et la coordination
de l’élaboration du budget pour le
Réunions du Comité de budget
CG, DS
à partir de mi-
comité de budget
février 1995
(Référence Plan d’Action pour la mise en
Note de service centrant le Contrôle de
DG
1 er trimestre 1995
oeuvre de recommandations de la revue à
gestion sur l’analyse des résultats
mi-parcours de I’ISRA : No 1)
financiers et budgétaires et la
coordination de l’élaboration du budget
pour le comité de budget
1
ANNEXE B :
RESULAT No 1 : Les activités de gestion des
INDICATEUlWRESULTAT
No 1 : La création de la Direction
ressources financiéres sont coordonnées
Financiére et Comptable intégrant l’ensemble des activitbs de
gestion financière et comptable (comptabilité générale, analytique,
matière et budgétaire)
ACTIVITES
INDICATEUR/
PERSONNEL
CALENDRIER
COMMENTAIRES
ACTIVITES
RESPONSABLE
2. Réorganiser la fonction financière
Identification des 11 responsables
D F C
1 er trimestre 1995
et comptable au niveau des
financiers pour tous les 11 centres et
centres et stations et assurer un
stations
responsable financier et
comptable nommé par le Directeur
Rédaction d’un note de service
D F C
1 er trimestre 1995
Général sur proposition du
responsable chargé des fonctions
fhancières
et comptables, CjUi Soit
PrOpoSition
drun organigramme
D F C
1 er trimestre 1995
rattaché directement aux
directeurs des centres et stations
(Référence Plan d’Action pour la mise en
Un responsable financier et comptable
D G
1 er semestre 1995
oeuvre de recommandations de la revue à
dans tous les 11 centres et stations
mi-parcours de I’ISRA : No 2)
(nommé par le Directeur Général sur
proposition du responsable chargé des
fonctions financières et comptables, qui
soit rattaché directement aux directeurs
des centres et stations) est nommé par
note service
2
ANNEXE B :
1
I
I
I
1
I
l
I
1
I
1
1
t
I
1
I
I
I
1
i
RESULAT No 1 : Les activités de gestion des
INDICATEUWRESULTAT
No 1 : La création de la Direction
ressources financières sont coordonnées
Financière et Comptable intégrant l’ensemble des activités de
gestion financière et comptable (comptabilité générale, analytique,
matière et budgétaire)
ACTIVITES
INDICATEUR/
PERSONNEL
CALENDRIER
COMMENTAIRES
ACTIVITES
RESPONSABLE
3. Faire approuver les nominations
Rédaction d’une note de service
D F C
1 er trimestre 1995
des responsables de la Direction
Générale chargés des fonctions
financières et comptables,
administration et technique,
scientifique, contrôle de gestion et
audit interne par le Conseil
Les nominations des responsables de la
D G
1 er semestre 1995
d’administration
Direction Générale chargés des fonctions
financières et comptables, administration
(Référence Plan d’Action pour la mise en
et technique, scientifique, contrôle de
oeuvre de recommandations de la revue à
gestion et audit interne sont approuvées
mi-parcours de I’ISRA : No 3)
par le Conseil d’administration
$. Renforcer la supervision du
Presentation du plan d’action et des
D G
1 er semestre 1995
Conseil d’administration sur les
rapports de I’Auditeur interne
outils de contrôle
A chaque réunion le Conseil
Conseil
1 er semestre 1995
d’administration statue sur le plan
d’administration
d’action et les rapports du Auditeur
D G
interne
3
ANNEXE B :
RESULAT No 1 : Les activités de gestion des
INDICATEURIRESULTAT No 1 : La création de la Direction
ressources financières sont coordonnées
Financière et Comptable intégrant l’ensemble des activités de
gestion financière et comptable (comptabilité générale, analytique,
matière et budgétaire)
ACTIVITES
INDICATEUR/
PERSONNEL
CALENDRIER
COMMENTAIRES
ACTIVITES
RESPONSABLE
3. Finaliser et mettre en oeuvre le
Approbation du plan de création d’un
D G
1 er semestre 1995
stratégie pour la formation
programme de développement des
permanent des personnels
ressources humaines au sein du
administratifs, financiers et
personnel des services administratifs,
comptables, intégrant les besoins
financiers et comptables
des centres et stations
Evaluation des besoins en ressources
DAT(SG)/SARH
1 er semestre 1995
(Référence Plan d’Action pour la mise en
humaines et en formation à court et long
oeuvre de recommandations de la revue à
terme
mi-parcours de I’ISRA : No 4)
Elaboration du plan et du budget de la
DAT(SG)/SARH
1 er semestre 1995
formation 1995
Démarrage de la formation du personnel
DAT(SG)/SARH
ler semestre 1995
(Référence Plari d’Ar.tlc~rt pour la mise en
oeuvre de recommandations
de la revue à
m-parcours de I’ISRA : No 5)
Programme d’orientation pour les
DAT(SG)/SARH
1 er semestre 1995
nouveaux employés
4
ANNEXE B :
I
I
1
I
i
I
1
1
f
1
I
1
1
I
1
1
I
i
RESULAT No 1 : Les activités de gestion des
INDICATEUR/RESULTAT
No 1 : La création de la Direction
ressources financières sont coordonnées
Financière et Comptable intégrant l’ensemble des activités de
gestion financière et comptable (comptabilité générale, analytique,
matière et budgétaire)
ACTIVITES
INDICATEUR/
PERSONNEL
CALENDRIER
COMMENTAIRES
ACTIVITES
RESPONSABLE
6. Actualiser, d’un manière
Le recensement de besoin est refait à
EY
Ier semestre 1995
participative, le processus
tous les niveaux
I
I
d’information des acteurs,
particulièrement sur les
Les résultats du recensement sont traités
EY, DFC
Ier semestre 1995
orientations et les options du
et restitués aux acteurs
système gestion financière
Les propositions des révisions sont faites
EY, DFC
1 er semestre 1995
(Référence Plan d’Action pour la mise en
Un processus d’auto-évaluation de
EY, DFC
ler semestre 1995
oeuvre de recommandations de la revue à
mi-parcours de I’ISRA : No 6)
l’adhésion des acteurs au systéme est
inclus dans le manuel de procédures
Un point relatif à l’évaluation de
DFC, Al
Ier semestre 1995
l’adhésion des acteurs au système est
inclus dans les TDR des revues et des
audits interne et externe
7. Elaborer les outils stratégiques
Le Comité de planification est créé
D F C
1 er semestre 1995
(cadre logique, plan stratégique,
plan d’action)
Le Comité de planification statue sur
D F C
chaque trimestre
l’avancement d’exécution du plan
d’action
Le Comité de planification soumet les
D F C
1 er semestre 1995
outils stratégiques à la Direction Générale
5
ANNEXE B :
RESULAT No 1 : Les activités de gestion des
INDICATEUR/RESULTAT
No 1 : La création de la Direction
ressources financières sont coordonnées
Financière et Comptable intégrant l’ensemble des activités de
gestion financière et comptable (comptabilité générale, analytique,
matière et budgétaire)
ACTIVITES
INDICATEUR/
PERSONNEL
CALENDRIER
COMMENTAIRES
ACTIVITES
RESPONSABLE
Approbation du cadre logique, plan
D G
Ier semestre 1995
stratégique et plan d’action par la
Direction Générale
RESULTAT No 2 : La planification et la mobilisation à court, moyen et
INDICATEUR/RESULTAT
No 2 : Les outils stratégiques de
long terme des ressources financières sont réalisées
plannificaiton et de mobilisation de financement sont conçus et
adoptés
ACTIVITES
INDICATEUR/
PERSONNEL
CALENDRIER
COMMENTAIRES
ACTIVITES
RESPONSABLE
1.
Mettre en oeuvre la plan de
Un nouveau calendrier de planification et
DS, CG
1 er trimestre 1995
financement a moyen terme
DG, DFC
3eme trimestre
1995
2.
Mettre en oeuvre la plan de la
Conception et mise à jour du fichier des
DFC, EY
1 er semestre 1995
stratéaie de financement
conventions
6
ANNEXE B :
I
I
t
1
I
I
I
I
I
I
1
I
RESULTAT No 2 : La planification et la mobilisation à court, moyen et
INDICATEUIWRESULTAT
No 2 : Les outils stratégiques de
long terme des ressources financières sont réalisées
plannificaiton et de mobilisation de financement sont concus et
adoptés
ACTIVITES
INDICATEUR/
PERSONNEL
CALENDRIER
COMMENTAIRES
ACTIVITES
RESPONSABLE
3.
Renforcer la gestion de la
Diagnostic de la situation de la
D F C
1 er semestre 1995
mobilisation de fonds de
souvention de I’Etat
souventions de I’Etat
Une correspondance est addressée au
DFC, DG
(Référence Plan d’Action pour la mise en
Ministere de Tutelle pour demander qu’il
oeuvre de recommandations de la revue à
y ait une adéquation entre le montant du
mi-parcours de I’ISRA : No 9)
budget de transfert et celui des salaires
du personnel permanent et des charges
de struture
Une correspondance est addressée au
DFC, DG
Ministere de Tutelle pour demander que
les tranches trimestrielles du budget de
transfert soient mises à la disposition de
I’ISRA
4.
Mettre à jour le fichier des
Les dossiers administratifs et financiers
DFC, CG, EY, DS
2eme semestre
conventions
de I’ISRA/DG concordent sur le nombre
1995
et le montant des accords avec les
(Référence Plan d’Action pour la mise en
bailleurs
oeuvre de recommandations de la revue à
mi-parcours de I’ISRA : No 8)
Les dossiers de I’ISRA/DG pour chacun
DS, CG, EY
2eme semestre
des accords avec les bailleurs
1995
contiennent une section administrative,
finanicère et scientifique
7
ANNEXE B :
RESULTAT No 2 : La planification et la mobilisation à court, moyen et
INDICATEUR/RESULTAT
No 2 : Les outils stratégiques de
long terme des ressources financières sont réalisées
plannificaiton et de mobilisation de financement sont concus et
adoptés
ACTIVITES
INDICATEUR/
PERSONNEL
CALENDRIER
COMMENTAIRES
ACTIVITES
RESPONSABLE
5.
Homogénéiser les conditions
-a méthodologie pour négocier avec les
DG, CG, DS, DFC,
financières des conventions de
sailleurs pour homogeniser les conditions
E Y
recherche
iinancières des conventions de recherche
:st déterminée
(Référence Plan d’Action pour la mise en
oeuvre de recommandations de la revue à
-es négociations avec les bailleurs pour
DG, CG, DS, DFC,
2eme semestre
mi-parcours de I’ISRA : No 8)
iomogeniser les conditions financières
E Y
1995
ies conventions de recherche sont faites
3.
Negocier que les clients/bailleurs
Le SYSPAl/400 est paramètré pour le
UIG, EY, DS, SARH
ler semestre 1995
finance leur partie des frais
rléversement des coûts salarials directs
indirects
ZIU niveau des actions et que les données
mensuelles extra-comptables de la
(Réfbrence Plan d’Action pour la mise en
Direction Scientifique en ce qui concerne
oeuvre de recommandations de la revue à
‘a répartition de temps du personnel
mi-parcours de I’ISRA : No 11)
scientifique par action soit fournies
La comptabilité analytique mis en place
UIG, EY
1 er semestre 1995
genere les coûts directs materiels et
salarials et les coûts indirects
La méthodologie pour négocier avec les
DG, CG, DS, DIX,
2eme semestre
bailleurs/clients pour financer leur partie
EY
1995
des frais indirects est déterminée
W?éférence Plan d’Actioi1 pour la mise en
oeuvre de recommandations de la revue a mi.
uarcours de I’ISRA : No 10)
8
ANNEXE B :
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RESULTAT No 2 : La planification et la mobilisation à court, moyen et
INDICATEUWRESULTAT
No 2 : Les outils stratégiques de
long terme des ressources financières sont réalisées
plannificaiton et de mobilisation de financement sont concus et
adoptés
ACTIVITES
INDICATEUR/
PERSONNEL
CALENDRIER
COMMENTAIRES
ACTIVITES
RESPONSABLE
Les conventions existantes ont été
DAT(SG), DS, DG,
1 er semestre 1995
amendées et les nouvelles conventions
EY
ont été elaborées pour que les bailleurs
supportent leurs parties des frais
généraux
Proposition pour fixer les taux des
DFC, EY
1 er semestre 1995
charges indirectes est fait
7.
Créer un fond de reserve
Identification des investissements
D F C
1 er semestre 1995
d’investissement
financés par I’Etat
Identification des moyens de financement
D F C
ler semestre 1995
pour ce fonds
8.
Créer un fond de roulement et
Etablissement du prix de revient des
D F C
ler semestre 1995
l’alimenter par des contributions
conventions de recherche
forfitaires de 4 % des montants
des touts directs et indirects des
Negociation avec des clients/bailleurs
DFC, DS, D G
1 er semestre 1995
conventions
9.
Développer la generation des
Isolation comptable des activités
DFC, EY
1 e r semestre 1995
recettes propres
génératrice de revenus des autres
activités de l’Institut
(Référence Plan d’Action pour la mise en
oeuvre de recommandations de la revue à
mi-parcours de I’ISRA : No 13)
9
ANNEXE B :
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RESULTAT No 3 : L’allocation des crédits aux budgets des projets,
INDICATEUR/RESULTAT
No 3 : Le budget annuel (consolidé,
programmes et structures est fait
trésorerie, investissement) est approuvé par le Conseil
I
d’administration et diffusé B temps
ACTIVITES
INDICATEUR/
PERSONNEL
CALENDRIER
COMMENTAIRES
ACTIVITES
RESPONSABLE
1.
Renforcer la processus de
Le Comité de budget est crée et la
D G
Mars, 1995
l’élaboration du budget, créer un
gestion de son secretariat est assumé par
outil de gestion
le Contrôleur de gestion
La programmation des activités
DFC, CG, DS, DG
Juin, 1995
scientifiques et la budgétisation sont mis
en harmonie
(Référence Plan d’Action pour la mise en
oeuvre de recommandations de la revue à mi-
parcours de I’ISRA : No 7)
Le canevas (procédures, coûts standards,
CG, EY
2eme trimestre
coûts directs éligibles, taux des frais
1995
indirects, etc..) du budget est approuvé
par la Direction et diffusé
Proposition d’une Note de service
CG, DS, EY
4eme trimestre
repartissant les responsabilités en matière
1995
d’exécution du budget 1996 entre d‘un
part les structures de recherche et les
structures d’appui et d’autre part entre la
Direction Générale et les Centres est fait
11
ANNEXE B :
RESULTAT No 3 : L’allocation des crédits aux budgets des projets,
INDICATEUR/RESULTAT
No 3 : Le budget annuel (consolidé,
programmes et structures est fait
trésorerie, investissement) est approuvé par le Conseil
d’administration et diffus6 à temps
ACTIVITES
INDICATEUR/
PERSONNEL
CALENDRIER
COMMENTAIRES
ACTIVITES
RESPONSABLE
Une Note de service repartissant les
D G
4eme trimestre
responsabilités en matière d’exécution du
1995
budget 1996 entre d’un part les
structures de recherche et les structures
d’appui et d’autre part entre la Direction
Générale et les Centres est diffusée par
la Direction
Un programme de communication et de
CG, EY
2eme semestre
sensibilisation pour l’exploitation du
1995
canevas et l’élaboration du budget 1996
est mis en place
Un diagramme décrivant la structure
CG, EY
4eme trimestre
d’approbation des dépenses et des
1995
responsabilités budgétaires est approuvé
par la Direction et diffusé
(Référence Plan d’Action pour la mise en
oeuvre de recommandations de la revue à mi-
parcours de I’ISRA : No 1)
Le budget annuel est 1996 presenté par
UIG, EY
4eme trimestre
fonds, par programme et par responsable
1995
budgétaire et diffusé
Le budget annuel 1996 est approuvé par
D G
4eme trimestre
le Conseil d’administration
1995
q
1 2
ANNEXE B :
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INDICATEUWRESULTAT
No 4 : Les besoins des Centres et stations
ressources financières est assuré
en liquidité sont satisfaits en temps voulu
ACTIVITES
INDICATEUR/
PERSONNEL
CALENDRIER
COMMENTAIRES
ACTIVITES
RESPONSABLE
1.
Mettre en place un système
Mis à jour du manuel de procédures
DAT(SG), EY
ler semestre 1995
d’approvisionnement performant
et transparent
Une programme de renforcement de
DAT(SG), NRBAR,
2eme semestre
l’approvisionnement est approuvé
D G
1995
(RQférence Plan d’Action pour la mise en
oeuvre de recommandations de la revue B
Une politique de crédit fournisseurs pour
D F C
3eme trimestre
mi-parcours de I’ISRA : No 16)
les activités de recherche est rnise en
1995
place
(Rdférence Plan d’Actioi1 pour la mise en
oeuvre de recommandattnns
de la revue à mi-
parcours de I’ISRA : No 9)
Rapports d’activités de dernier douze
DAT(SG)
trimestrielle
m o i s
2.
Mettre en place un système
Mis à jour du manuel de procédures
DAT(SG), EY
1 er semestre 1995
adapté de gestion des contrats
Le système de gestion des contrats est
DAT(SG), EY, Al
4eme trimestre
complkté par un archivage adéquat
1995
(RéfBrence Plan d’Action pour la mise en
oeuvre de recr~rTimanddtiOlls de la revue à mi-
parcours de I’ISHA : Nu 17)
Rapports d’activités de dernier douze
DAT(SG)
trimestrielle
m o i s
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ANNEXE B :
RESULTAT No 4 : L’utilisation transparente et efficace des
INDICATEURIRESULTAT
No 4 : Les besoins des Centres et stations
ressources financières est assuré
en liquidité sont satisfaits en temps voulu
ACTIVITES
INDICATEUR/
PERSONNEL
CALENDRIER
COMMENTAIRES
ACTIVITES
RESPONSABLE
3.
Mettre en place un système
Mis à jour du manuel de procédures
DAT(SGI, DFC, EY
1 er semestre 1995
adapté de gestion de la
facturation et des paiements de
Rapports d’activités de dernier douze
DAT(SG), DFC
trimestrielle
sous-contractants
m o i s
t.
Mettre en place un système
Les dépenses qui ne sont pas
DFC, UIG, EY
1 er semestre 1995
adapté du suivi des engagements
budgétisées ne peuvent pas être engagé
au budget
(Référence Plan d’Action pour la mise en
oeuvre de recommandations de la revue à
mi-parcours de I’ISRA : No 18)
5.
Mettre en place une programme
Recyclage périodique
DAT(SG), DFC, OS
3eme trimestre
d’information sur les procédures
1995
[Référence Plan d’Action pour la mise en
oeuvre de recommandations de la revue à
mi-parcours de I’ISRA : No 19)
RESULTAT No 5 : L’enregistrement et de la conservation des
INDICATEUR/RESULTAT
No 5 : Une comptabilité par fonds
informations financières est assuré
spécifiant la provenances et l’utilisaiton des fonds est mise en place
ACTIVITES
INDICATEUR/
PERSONNEL
CALENDRIER
COMMENTAIRES
ACTIVITES
RESPONSABLE
1.
Equiper les Centres avec un outil
Identification des eyuipements et
EY
1 er semestre 1995
informatique de gestion
progiciels
ANNEXE B :
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RESULTAT No 5 : L’enregistrement et de la conservation des
INDICATEUR/RESULTAT
No 5 : Une comptabilité par fonds
informations financières est assuré
spécifiant la provenances et l’utilisaiton des fonds est mise en place
ACTIVITES
INDICATEUR/
PERSONNEL
CALENDRIER
COMMENTAIRES
ACTIVITES
RESPONSABLE
I
Formation des agents
EY, UIG
1 er semestre 1995
2.
Faire une auto-evaluation des
Identification des instituts de recherche
D F C
1 er semestre 1995
pratiques comptable
où les pratiques comptable
conformement aux regles
conformement aux regles généralement
généralement reconnu sur le plan
reconnu sur le plan national et
national et international
international sont reconnues
Les visites aux instituts de la recherche
D F C
Ier semestre 1995
pour étudier leurs pratique comptable
Introduction de la théorie et des pratiques DFC
ler semestre 1995
d’une comptabilité par fonds spécifiant la
provenances et l’utilisaiton des fonds
Développement d’un outil d’auto-
D F C
Ier semestre 1995
évaluation
Abonnements aux revues specialisées
D F C
1 er semestre 1995
3.
Intégrer le système de la suivi
Les rapports des deux systèmes peut
UIG, EY
1 er semestre 1995
des engagements au budget avec
être présenté ensemble
le systeme de l’enregistrement de
la comptabilité généerale
Les saisies et conservation d’information
UIG, EY
1 er semestre 1995
des deux systèmes sont séparées
I
4. Assurer la pérennité de
L’élaboration d’un plan de réorganisation
Consultant
l’équipement informatique de
aour I’UIG, qui renforce la capacité de
gestion financière et renforcer
former les utilisateurs, développer les
I’UIG
applications et exploiter les équipements
1 5
ANNEXE B :
RESULTAT No 5 : L’enregistrement et de la conservation des
INDICATEURIRESULTAT
No 5 : Une comptabilité par fonds
informations financières est assuré
spécifiant la provenances et l’utilisaiton des fonds est mise en place
ACTIVITES
INDICATEUR/
PERSONNEL
CALENDRIER
COMMENTAIRES
ACTIVITES
RESPONSABLE
La révision du Plan Informatique de la
Consultant
2eme semestre
gestion financière
1995
L’établissement d’un outil d’évaluation du Consultant
2eme semestre
système par les services utilisateurs
1995
Le système d’inventaire et d’entretien
Consultant
2eme semestre
des équipements centralisés et
1995
décentralisés
Le système de securité des machines et
UIG, EY
1 er semestre 1995
des donnés
3.
Intégerer la gestion des
La confection des mémoires se base sur
UIG, EY
1 er semestre 1995
conventions au système COBYS
les données du système COBYS
La processus des recouvrements sont
DFC, UIG, EY
Ier semestre 1995
contrôlé par le plan comptable
Les états financiers des conventions
DFC, UIG, EY
1 er semestre 1995
‘(rubrique bailleurs) sont produit par
COBYS
Le suivi en devises des financements
DFC, UIG, EY
1 er semestre 1995
extérieurs et des engagements des
dépenses au niveau local des
conventions (rubrique bailleurs) est
produit par COBYS
16
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RESULTAT No 6 : Le traitement et la communication des
INDICATEUR/RESULTAT
No 6 : Les rapports répondant aux besoins
informations financières sont assurés
des partenaires sont emis
ACTIVITES
INDICATEUR/
PERSONNEL
CALENDRIER
COMMENTAIRES
ACTIVITES
RESPONSABLE
1.
Produire des rapports sur le prix
Rapports produits
BAME
annuel
de revient des actions de
recherche
2.
Produire des tableaux de bord
Des ratios financiers de recherche
D F C
1 er semestre 1995
agricole ont été presentés
Analyse des besoin d’information des
D F C
1 er semestre 1995
utilisateurs des tableaux
Paramètrage des tableaux
UIG, EY
1 er semestre 1995
3.
Produire les états financiers
Etats financiers par fonds
UIG, EY
trimestrielle
Etats financiers par conventions
UIG, EY
trimestrielle
Etats financiers par programmes
UIG, EY
trimestrielle
Etats financiers par centres
UIG, EY
trimestrielle
Etats financiers consolidé
UIG, EY
annuel
17
ANNEXE B :
RESULTAT No 7 : Un contrôle adapté des opérations
INDICATEURIRESULTAT No 7 : Comptes audités sans reserve
et des systèmes est assuré
ACTIVITES
INDICATEUR/
PERSONNEL
CALENDRIER
COMMENTAIRES
ACTIVITES
RESPONSABLE
I
.
Plannifier et executer une
Conclure un contrat avec un cabinet
DAT(SG), A i
Zeme semestre
programme de verification
d’audit pour les trois prochaines années
1995
externe
Un rapport annuel de I’Auditeur Externe
DG, Al
annuel
est fait et soumis à la Direction Générale
et au Conseil d’Administration
7
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Plannifier et executer une
Un rapport annuel de I’Auditeur Interne
Al
1 er semestre 1995
programme de verification interne
est fait et soumis à la Direction Générale
et au Conseil d’Administration
Un plan de travail de l’auditeur Interne
Al
1 er semestre 1995
est fait et soumis à la Direction Générale
et au Conseil d’administration
Une programme de formation pour
Al, NRBAR, DG
Ier semestre 1995
I’Auditeur Interne est approuvé
3.
Faire, par les Consultants, un
Développement des TDRs
DFC, Al
2eme trimestre
revue des recommandations de la
1995
Commission Gestion Financière
et Comptable de la revue à mi-
parcours du PRA II
4.
Mettre en place un système de
Révues des systèmes des sous-
DFC, Al, EY
2eme semestre
verification du système de
contractants
1995
gestion financière des sous-
contractants
18
ANNEXE B :
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ANNEXE C :
NOTE SUR L’ELABORATION DU CADRE LOGIQUE DE LA FONCTION
FINANCIERE DE L’ISRA
l-
Présentation sommaire du Cadre Logique
Le Cadre Logique a été développé par I’USAID à la suite d’une analyse du système
d’évaluation de projet où il a été constaté que la planification courante était imprécise,
la gestion n’était pas bien définie par rapport aux responsabilités, et les évaluations se
faisaient souvent de facon antagoniste. Depuis 1974, il est devenu partie intégrante du
système de gestion de projets à I’USAID et il a été adopté par plusieurs donateurs et
pays y compris ceux qui financent I’ISRA.
Le CL est un ensemble de concepts entrecroisés que l’on peut utiliser pour formuler un
projet explicite, pour formuler la planification objectivement décrit et évaluable (projet
au sens large d’un ensemble de ressources mobilisées ou à mobiliser qui sont
organisées pour réaliser des activités en vue d‘atteindre un objectif fixé dans un délai
donné). II vise à identifier et à clarifier les liens logiques entre un objectif du projet, les
actions entreprises en fonction de cet objectif, les actions préalables et les résultats. II
identifie et explique les liens “causes-effets” du projet et présente une logique verticale
et une logique horizontale.
II précise les responsabilités du gestionnaire en indiquant les
facteurs externes qui échappent à son contrôle mais qui sont susceptibles d’influencer
la possibilité d’atteindre le but du projet.
Le CL se présente dans une matrice 4X4 qui fournit un sommaire concis des éléments
les plus importants du projet, ainsi que leurs interrelations.
Dans certaines conditions (grande taille, complexité du projet ou de la structure, etc...)
où ils est impossible ou très difficile d’assurer les logiques verticale et horizontale, il est
souhaité de concevoir plus d’un Cadre Logique.
2-
Les préalables au CL
La préparation du CL ne doit pas être vu comme un simple exercice académique pour
remplir des cases d’un cadre et, son élaboration requiert quelques conditions et taches
préalables tel que le diagnostic de la situation de référence à travers :
l’analyse de la participation de tous les acteurs impliqués;
l’analyse des problèmes et l’identification du problème central qui sera attaqué
la transformation de la hiérarchie des problèmes en un hiérarchie des objectifs et
analyse des objectifs formulés et identification de la solution proposée pour la
résolution du problème central ou finalité ou raison d’être du projet.
II faut noter que lors de l’atelier sur le cadre logique de la fonction financière de I’ISRA,
toutes les parties prenantes ont été impliquées, à savoir, ACP, CG et SG de I’ISRA,
NRBAR, USAID et Ernst & Young.
Pour I’ISRA et ses principaux projets, ses principales fonctions dont la Fonction
Financière, on peut considérer, sans en évaluer la qualité, que la majeure partie de ces
1
ANNEXE C :
-
préalables sont déjà accomplis au cours du long diagnostic indiqué ci-dessus
-
notamment au cours des évaluations et revues.
3-
Les utilisations du CL
La valeur du CL tient à son emploi et à sa méthodologie d’élaboration et ses principaux
emplois sont:
comme outil de communication pour expliquer l’objet de la planification et faire
-
partager ses objectifs et sa démarche ;
comme moyen de planification et de responsabilisation ;
comme base pour développer un Plan de Suivi/Evaluation.
4-
La terminologie propre à I’ISRA
Pendant cette phase d’apprentissage, l’équipe de ISRA a dégagé provisoirement
certaines options pour ce qui concerne la présentation du CL ainsi que les concepts et
leur contenu.
Le cadre et les concepts généralement utilisés :
Résumé
Indicateurs
Moyens de Hypothèses/
Niveaux d’objectifs
narratif/
Objectivement
vérification Conditions
Vérifiables.
Critiques
-
Finalité/ But
But/
Objectif Général/ Justification/
Résultats/
Objectifs Spécifiques/
Outputs/Extrants
Activités/lnputs/lntrants/ res-
sources
Les options provisoires de I’Equipe de I’ISRA pour ce qui concerne les niveaux
d’objectifs et les résumés narratifs des objectifs sont :
Exemple : un Cadre Logique d’une fonction ou d’une structure d’appui de I’ISRA
-
NIVEAU 1
Finalité : Quel est l’objectif global auquel le projet ou la fonction apporte
sa contribution ? = la mission de I’ISRA
NIVEAU 2
But : Avec quel objectif du projet ou de la fonction (en dehors des
facteurs influencables par les Responsables) peut-on apporter une
contribution à la réalisation de l’objectif global ? = la mission de la
fonction ou de la structure de I’ISRA.
NIVEAU 3
Résultats : Quels sont les résultats à atteindre pour obtenir l’effet attendu
-
2
ANNEXE C :
du projet ? = les objectifs stratégiques spécifiques de la fonction ou de la
structure de I’ISRA.
NIVEAU 4
Activités : Quelles sont les activités ou groupes d’activités à entreprendre
et à réaliser pour que la fonction ou la structure produise chacun des
résultats tels qu’ils sont définis ?
Indicateurs Objectivement vérifiables (IOV)
Les indicateurs forment un des aspects les plus importants du CL, particulièrement pour
son utilisation dans le Suivi/Evaluation, car les objectifs hiérarchisés dans la matrice
doivent être mesurés à chaque niveau pour permettre de vérifier les actions entreprises.
Ils mesurent ce qui est important dans un objectif, doivent être vraisemblables et, avoir
des visées et être définis en termes de quantité, qualité et délai.
Moyens de vérification
Cette colonne indique les sources qui peuvent fournir des informations le niveau de
réalisation des indicateurs sélectionnés, et les moyens utilisés pour disposer de ces
informations. Elle permet de voir si les informations voulues pour mesurer ces
indicateurs sont disponibles.
Conditions critiques ou présuppositions
Dans cette colonne on identifie les conditions qui sont susceptibles d’influencer les
résultats visés à chaque niveau du CL, et qui sont hors du contrôle du responsable.
Ces présuppositions sont formulées comme des objectifs, à la forme positive et
opérationnelle avec des indicateurs.
5-
La structure du Cadre Logique de I’ISRA
L’analyse des liaisons logiques entre les différentes composantes de l’Institut à travers
la logique verticale du CL “Cause/Effet” a permis de dégager quatre niveaux de prise
de décision.
Pour illustrer ces liaisons entre les niveaux, en rapport avec le cycle de production de
l’Institut, des projets de CL ont été élaborés pour chacun des quatres niveaux qui sont
retenus :
1 -
NIVEAU 1, niveau central
2-
NIVEAU 2, Directions de Recherches, principales Fonctions et structures
d’appui:
3-
NIVEAU 3, les Programmes de Recherches, les grandes conventions :
4-
NIVEAU 4, les sous-projets et opérations de recherche :
Le CL de NRBAR, du PRA II, des sous-projets NRBAR/OSDIL et NRBAR/RODALE, de
I’UNIVAL et de I’ISRA sont en cours de conception.
Les drafts du niveau de celui de la
Fonction Financière sont disponibles et un plan de finalisation après la revue à mi-
parcours est concu.
3
CO8
Financial management assistance, December 12, 1994
_
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Final Report NRBAR Financial Advisor, Ma y, 1996
-
Date:
December 12, 1994
TO:
Tom Cusack
Chief of Party
NRBARKID
From:
David W. Holmes
NRBAR/CID
Subject: Financial Management Assistance
Re:
DiopKusack memo of 12/06/94
1. Assessment Does the progress of Ernst & Young’s work to date clearly
indicate that a viable financial management system Will be put in place by the
end of the Ernst & Young contract? This is the question posed by the memo in
reference. A similar question is being asked at ISRA too, but the time reference
is shorter in ISRA’s terms. At ISRA, they want to know if a viable financial
management system Will be put in place at the beginning of 1995 as indicated
in the Phase II action plan for the Ernst & Young contract.
My assessment is that it is not clear from the work to date that a viable
financial management system Will be put in place by the end of 1994. Certainly
not in terms of what was expected according to the contract. I believe that
Ernst & Young Will do all they cari to complete the installation of the new
accounting system and related procedures manuals by the end of the contract,
and that they Will insist that they are responding to the terms of the contract.
But it does not appear that system Will be a computerized, integrated financial
management information system.
As a consequence, my ISRA counterpart and I are working to provide, under
NRBAR funding in 1995, a) the definition of the ISRA financial management
system, i.e. to document in writing the specifications of the ISRA financial
management system together with a plan for expected components to be
implemented during 1995 and thereafter; and b) an evaluation of the Ernst &
Young contract actions and its impact on ISRA in terms of the progress made
towards implementing components of the ISRA financial management system.
This Will include short-term TDY visits from experts in financial management for
agricultural research, visits to other agricultural research offices at the national
and international level to study their financial management systems and
applications, and the introduction of fund accounting concepts and practices, to
the extent possible in the Senegalese context.
The measure of an effective financial management system is not only the
collection and reporting of information, but also the extent to which funds are
mobilized and made available to researchers in the field. ISRA doesn’t want to
end up with an information system that cari only tell us that funds are blocked
and research cari not be executed.
The following provides a discussion of available information on progress to date
and expectations.
-
2. Contract proqress December 8 I attended the weekly interna1 meeting at
ISRA and December 9 I attended the bi-weekly management committee meeting
to review the progress on the Ernst & Young work to date. I took note of the
following:
The schedule proposed by Ernst & Young for the development of the
administrative procedures manual is tight. Ernst & Young have set for
themselves a December 15 deadline. December 9 the first three chapters
were presented to ISRA management for validation review.
The Ernst & Young proposa1 for encumbrance control, presented verbally
at the project management meeting of November 25 was presented as
part of the minutes for that meeting December 9. This proposa1 has to be
validated by ISRA and procedures have to be drafted.
It is not evident that the drafting of the accounting procedures manual
has begun.
The drafting of the computer procedures manual has begun.
The final chart of accounts (plan comptable commenté) requested in
September and scheduled for delivery has not arrived.
The training to be provided under the Phase II Will consist of i) technical
training in the use of the software provided by a representative of ABM
to the personnel of the ISRA/UIG, and ii) training of the ISRA financial
management system users - accountants and managers - by ISRA/UIG
with assistance by Ernst & Young. E&Y has not yet presented their
training plan other than saying that it Will take place during the last half
-
of December 1994. The technical training provided by ABM cannot begin
before December 17 due to the absence of the trainer.
The joint development of the transition plan to move from the old system
to the new system, to close 1994, and to start 1995 is scheduled for the
period December 12 - 23.
The definition and shape of the financial mangement system supports,
i.e. what Will the accountants use to record transactions, for the centers
and stations Will be determined as part of the transition plan.
The software installation for general accounting has been completed.
-
And the results, i.e., customization manual, accounting tables, screen
designs, reports, and the overall framework of the data system with the
relevant levels of consolidation, Will be validated during a system test
during the period December 12 - 23.
The software installation for payroll and fixed asset control is continuing.
There is a continuing problem, apparently due to changes in accounting
codes between the two systems, for the migration of the old balances for
fixed assets, and vendors.
With three weeks to go to the January 1 tut-over, ISRA does not appear
confident that Ernst & Young Will be able to deliver as planned. Or if Ernst &
Young delivers, ISRA does not appear confident that there Will be any time to
react to what’s been delivered.
3. Contract expectations The Phase I report (draft January 23, 1993, final
August 16, 1993) recommended,
“Acquire rapidly a new EDP hardware (namely an IBM AS 400), the last
versions of the packages currently in use (COSYS, IMOSYS, and SYSPAI) and
re-customize them in order to have a fully integrated management information
system comprised of:
General and auxiliary accounting (with research agreements defined
as auxiliary accounts),
Cost and budgetary accounting.”
Both ISRA and USAID seem to have accepted this statement at face value and
integrated it into their expectations for results under the contract, as informed,
in part, by the following contract language:
“For purposes of this contract, financial management is intended to
include not only financial accounting and associated interna1 controls, but
also budget planning and control, management accounting, reporting and
financial analysis.” (Article III, sec A); and
“Improve reporting system to provide managers with a clear picture of
budget levels, income, encumbrances, disbursements and unencumbered
balances: The objective is to develop timely financial reports/statements
which Will be automatically generated from the accounting records
without extensive computation/calculation efforts.” (Article III, Section B,
2, ii, b).
Then during the M’bour seminar of November 1993, Ernst & Young said that
the proposed software package would not be able to integrate encumbrance
control as requested. However, after much discussion then and subsequently at
USAID, language was introduced into the Action Plan submitted in the Ernst &
Young best-and-final offer for Phase II (June 28, 1994) to emphasize that
budgetary accounting included encumbrance control (“la comptabilité analytique
et budgétaire [y compris le controle des engagements]).
However, at the second management meeting of Phase II (September 30,
19941, Ernst & Young returned to their earlier position that the proposed
software package would not be able to integrate encumbrance control as
requested. At a subsequent meeting (October 28, 1994) there was some
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discussion about the use of the Senegalese accounting system to account for
encumbrances, i.e, the GOS “CHAKA” system, the use of the 0 chapter of
accounts. Reference was also made to discussions with ISRA and Ernst &
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Young computer staff about the possibility of using the data base features of
the software to set up an encumbrance control feature.
Ernst & Young maintained their position that encumbrance control would have
to be an ancillary system, perhaps linked to the software installation, perhaps
running independently. At that time it was proposed that Ernst & Young
propose clearly how they would design encumbrance control at ISRA to assure
that ISRA would have a “reporting system to provide managers with a clear
picture of budget levels, income, encumbrances, disbursements and
unencumbered balances: The objective is to develop timely financial
reports/statements which Will be automatically generated from the accounting
records without extensive computation/calculation efforts”. The Ernst & Young
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proposa1 for encumbrance control, presented verbally at the project
management meeting of November 25 was presented as part of the minutes for
that meeting December 9. This proposa1 has to be validated by ISRA and
procedures have to be drafted.
CO9
Amélioration de la gestion financière de I’ISRA, 16
décembre 1994
Final Report NRBAR Financial Advisor, May, 1996
Date:
le 16 décembre 1994
A:
Dr. Papa Abdoulaye Seck, Directeur Adjoint/Projet NRBAR
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Dr. Tom Cusack, Chef de Mission/Projet NRBAR
De:
Ndiaga Dieng, Homologue au Conseiller Finacier/Projet NRBAR
David Holmes, Conseiller Financier/Projet NRBAR
Objet:
Amélioration de la gestion financière de I’ISRA
Le but du volet gestion financière du projet NRBAR est de renforcer le
système de gestion financière de I’ISRA en:
a)
dotant I’ISRA de sous-systèmes financiers adéquats,
b)
augmentant l’efficacité du système comptable informatisé,
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renforcant les processus comptables concernant les coûts indirects,
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produisant des analyses financières en temps opportun et sous des
formes appropriées, à tous les niveaux de la gestion, et en
e)
mettant au point un système qui permette de retrouver la trace de
toutes les subventions octroyées par les divers bailleurs de fonds et
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par le Gouvernement du Sénégal.
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Le contrat signé avec le cabinet Ernst & Young doit aider à la réalisation
de ces objectifs stratégiques. Parmi les recommandations principales de ce
cabinet figure la mise en place d’un système intégré de gestion financière par un
paramétrage adéquat des progiciels PRESYS. Ce système doit comprendre:
- une comptabilité générale et des comptabilités auxiliaires, et
- une comptabilité analytique et budgétaire.
Suite à l’analyse de l’évolution de ce contrat et de son impact sur ces
objectifs stratégiques on constate les phénomènes suivants:
Une absence d’une proposition de stratégie de mise en place de
véritable système de gestion financière, et d’un programme
adéquat de mise en place;
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L’organisation proposée ne permet pas une bonne coordination du
système de gestion financière et en conséquence une mise en place
d’une véritable synergie;
Un retard important dans le développement des outils et supports
nécessaires à l’initiation et au fonctionnement des activités de
recherche dans les centres et stations pour 1995;
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Devant cette situation il apparait le risque de non-certification
financière par I’USAID.
En conséquence les propositions suivantes peuvent être faites:
Le développement d’une proposition de stratégie de mise en place
de véritable système de gestion financière, et d’un programme
adéquat de mise en place;
L’amélioration de la réflexion sur l’organisation proposée en vue
d’analyser sa cohérence et sa pertinence par rapport aux fonctions
qui doivent être remplies dans un Institut de recherche;
Exiger de Ernst & Young l’accélération de la mise en place des
outils et supports nécessaires à l’initiation et au fonctionnement
des activités de recherche dans les centres et stations pour 1995;
Demander l’appui d’experts dans la domaines de la gestion
financière des Instituts de recherche agricole (cf proposition termes
de référence ci-jointe).
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CIO
L’analyse de l’évolution du contrat du cabinet Ernst &
Young pour l’amélioration de la gestion financière de
-
I’ISRA, 22 décembre 1994
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final Report NRBAR Financial Advisor, Ma y, 1996
-
Date:
le 22 décembre 1994
A:
Dr. Papa Abdoulaye Seck, Directeur Adjoint/Projet NRBAR
Dr. Tom Cusack, Chef de Mission/Projet NRBAR
De:
Ndiaga Dieng, Homologue au Conseiller Financier/Projet NRBAR
David Holmes, Conseiller Financier/Projet NRBAR
0 bjet:
L’analyse de l’évolution du contrat du cabinet Ernst & Young pour
l’amélioration de la gestion financière de I’ISRA
We present here an analysis of the progress made by Ernst & Young under their
contract with USAID for strengthening financial control and management at
ISRA. We Will make reference to the terms of reference for this contract,
including the objectives and the scope of work.
Among the weaknesses identified, the most striking are:
Absence of an ISRA financial management system strategic plan;
Absence of prioritized action plan for long term financial management
improvement;
Absence of commodity procurement recommendation other than for
central financial accounting system;
Absence of technical assistance procurement recommendation; and
Absence of a training plan beyond that provided by hardware and
software vendor.
L’ANALYSE DE L’EVOLUTION DU CONTRAT DU CABINET ERNST & YOUNG
POUR L’AMELIORATION DE LA GESTION FINANCIERE DE L’ISRA
ITEM
ACCOMPLISHED
COMMENTS
Objective
a
The principle objective of this contract is to assist ISRA in its
PARTIALLY DONE
ISRA does not yet have a financial
development of a viable financial management system for both its
management system strategic plan.
human and technological dimensions
No prioritized action plan for long
term financial management
improvement.
b
TO do SO Will require an overall assessment of the general management
PARTIALLY DONE
Incomplete absent the statement of
environment surrounding the financial management function.
the financial mangement system.
C
For purposes of this contract, financial management is intended to
Outputs to date emphasize financial
include not only financial accounting and associated interna1 controls,
accounting. Other aspects of
but also budget planning and control, management accounting, reporting
financial management are not yet
and financial analysis.
integrated.
d
At the minimum, the specific contract goal is the improvement of ISRA’s
DONE
accounting and
control over budgetary allocation decisions.
NOT DONE
It is not yet evident that control over
budgetary allocations Will be
improved, nor that its the result of
the E&Y design or rather a
subsequent effect due to improved
information.
e
The contracter Will be expected to take into consideration and fully
PARTIALLY DONE
understand the impact of (1) the GOS’s financial requirements and (2)
ISRA’s own organization on the financial management of ISRA.
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L’ANALYSE DE L’EVOLUTION DU CONTRAT DU CABINET ERNST & YOUNG
POUR L’AMELIORATION DE LA GESTION FINANCIERE DE L’ISRA
ITEM
ACCOMPLISHED
COMMENTS
Scope of Work: 1 General The contracter Will be expected to accomplish the following general duties:
a
Update and maintain ISRA’s financial records and systems
NOT DONE
Relied on ISRA staff
b
Resolve ISRA’s audit recommendations
DONE
C
Assess training needs for the Administration and Financial Management
DONE
No training specialist identified on
division
E&Y team
d
Develop a comprehensive system for
financial planning,
NOT DONE
TO be elaborated as part of expected
procedures manual
budget management,
NOT DONE
TO be elaborated as part of expected
procedures manual
accounting and,
PARTIALLY DONE
Tools and supports for tenter and
station level accounting still being
developed
interna1 controls
PARTIALLY DONE
TO be elaborated as part of expected
orocedures manual
e
Implement an action plan to strengthen ISRA’s overall financial
NOT DONE
Prioritized financial action plan for
management and interna1 controls
long term financial management
improvement not presented
f
Identify commodities and
PARTIALLY DONE
Only provided for central accounting
system. Nothing for related central
management systems, nor for tenter
and station management.
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L’ANALYSE DE L’EVOLUTION DU CONTRAT DU CABINET ERNST & YOUNG
POUR L’AMELIORATION DE LA GESTION FINANCIERE DE L’ISRA
ITEM
ACCOMPLISHED
COMMENTS
technical assistance services
NOT DONE
needed to support ISRA’s long term sustainability efforts
3
Develop a training plan,
NOT DONE
No training specialist identified on
E&Y team
to be included in the workplans for steps I and II,
NOT DONE
No training specialist identified on
E&Y team
and specifying
training needs and types,
DONE
No training specialist identified on
E&Y team
locations and periods
NOT DONE
No training specialist identified on
E&Y team
list of ISRA employees concerned
DONE
Scope of Work: 2 Specific The contractor’s duties include, but are not limited to the following:
STEP ONE
a
Assess ISRA’s financial management and accounting systems (both
DONE
automated and manual) and describe the principal problems which
impede ISRA’s ability to manage funds.
b
Assist ISRA in
DONE
bringing their financial records up to date and
planning long term financial management improvement
NOT DONE
C
Assist ISRA in completing outstanding audit actions.
DONE
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L’ANALYSE DE L’EVOLUTION DU CONTRAT DU CABINET ERNST & YOUNG
POUR L’AMELIORATION DE LA GESTION FINANCIERE DE L’ISRA
ITEM
ACCOMPLISHED
COMMENTS
Contracter Will propose a plan to resolve issues/problems and initiate
NOT DONE
appropriate action.
d
Evaluate ISRA’s data processing system and procedures for supporting
DONE
the financial management functions, and
make recommendations for modification or replacement of the existing
DONE
No comparative analysis made
data processing system as well as
amongst available hardware and
software products in the mini range.
Similarly, no analysis made amongst
available software products for the
PC network proposal.
Only comparison made between one
PC package and the up-graded
version of the status quo at ISRA.
manual and
NOT DONE
semi-automated procedures
NOT DONE
The contracter Will address the need for standardization of both inputs
NOT DONE
Waiting for final proposai on tools and
and outputs to achieve systems integration, including accounting entries
supports for accounting actions at the
covering expenditures and cash
centers and stations.
e
The contracter Will design and assist ISRA in operationalizing a cost
PARTIALLY DONE
Design complete, operations begin in
accounting system and
1995
develop an action plan for its implementation in Step 2.
NOT DONE
Unless subsumed in Step 2 workplan
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L’ANALYSE DE L’EVOLUTION DU CONTRAT DU CABINET ERNST 81 YOUNG
POUR L’AMELIORATION DE LA GESTION FINANCIERE DE L’ISRA
ITEM
ACCOMPLISHED
COMMENTS
Contracter Will ensure that cost accounting records and reports are
ultimately integrated into the overall ISRA accounting system’s
improvements planned under Step 2
STEP TWO
a
Review manual and computerized accounting records to eliminate
DONE
duplicate system.
New records may need to be designed since
ultimate goal is to establish a fully operational computerized system;
See Objective above
interim monthly reconciliation reports need to be designed and
NOT DONE
implemented
b
Improve reporting system
NOT DONE
TO be elaborated as part of expected
procedures manual
Provide managers with a clear view of budget levels, income,
NOT DONE
TO be elaborated as part of expected
encumbrances, disbursements, and unencumbered balances.
procedures manual
The objective is to develop reports automatically from the accounting
NOT DONE
TO be elaborated as part of expected
records without extensive calculation efforts
procedures manual
The system must provide
DONE
segregation of duties and
identify information users
NOT DONE
timely distribution channels and
NOT DONE
TO be elaborated as part of expected
procedures manual
appropriate filing system
NOT DONE
TO be elaborated as part of expected
procedures manual
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L’ANALYSE DE L’EVOLUTION DU CONTRAT DU CABINET ERNST & YOUNG
POUR L’AMELIORATION DE LA GESTION FINANCIERE DE L’ISRA
ITEM
ACCOMPLISHED
COMMENTS
Contracter should recommend financial indicators available from the
NOT DONE
system to improve management’s ability to plan, control and evaluate
organizational effectiveness.
C
Develop organization plan, clearly designating responsibilities between
DONE
Does not clearly identify one financial
CG, SG, and ACP.
manager at ISRA responsible for
general system
Develop plan in conjunction with overall management information
?
system
Analysis Will extend to the organization plan of the centers and stations
PARTIALLY DONE
See H. Muhtar report
a n d
pay special attention to staffing requirements in administration and
PARTIALLY DONE
See H. Muhtar report
accounting
d
Review and update procedures manual
PARTIALLY DONE
Waiting for procedures manual
e
Assist ISRA in implementing the recommendations in the financial
NOT DONE
Prioritized action plan for long term
prioritized action plan developed in Step 1 (for all activities covered in
financial management improvement
the first year of the plan)
not done
f
Identify elements of the financial prioritized action plan and a scope of
NOT DONE
Prioritized action plan for long term
work to be implemented by the financial advisor in the NRBAR project
financial management improvement
not done
Reporting Requirements
Step 1 Workplan
DONE
5 months activity
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L’ANALYSE DE L’EVOLUTION DU CONTRAT DU CABINET ERNST & YOUNG
POUR L’AMELIORATION DE LA GESTION FINANCIERE DE L’ISRA
ITEM
ACCOMPLISHED
COMMENTS
Step 2,Workplan as part of Step 1 final report
DONE
10 months activity
Not to be confused with prioritized
action plan for long term financial
management improvement.
Workpapers Will be made available to the COTR upon request anytime
during the performance of the contract. The workpapers shall be
submitted to the COTR with the final report at the completion of the
work.
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C I I
L’amélioration de la gestion financiere de I’ISRA, 22
décembre 1994
Final Report NRBAR Financial Advisor, May, 1996
-
-
Date:
le 22 décembre 1994
A:
Dr. Papa Abdoulaye Seck, Directeur Adjoint/Projet NRBAR
-
Dr. Tom Cusack, Chef de Mission/Projet NRBAR
De:
Ndiaga Dieng, Homologue au Conseiller Financier/Projet NRBAR
-
David Holmes, Conseiller Financier/Projet NRBAR
Objet:
L’amélioration de la gestion financière de I’ISRA
-
Introduction: Statement of Objectives
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One of the NRBAR project objectives (4) is improvements in ISRA’s research and
financial management. The related anticipated output (2~) is financial systems are
in place providing satisfactory accountability and control, and producing useful
information to senior management at ISRA.
As a preliminary action to fielding the CID team USAID/Dakar contracted with Ernst
& Young to assist ISRA in its development of a viable financial management
system for both its human and technological dimensions. This required an overall
-
assessment of the general management environment surrounding the financial
management function.
For purposes of this contract, financial management was
defined to include not only financial accounting and associated interna1 controls,
but also budget planning and control, management accounting, reporting and
financial analysis.
A t t h e m i n i m u m , t h e s p e c i f i c contract g o a l w a s t h e
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improvement of ISRA’s accounting and control over budgetary allocation decisions.
The contracter was expected to take into consideration and fully understand the
impact of (1) the GOS’s financial requirements and (2) ISRA’s own organization on
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the financial management of ISRA.
Further the bi-lateral accord between the USA and the GOS provided five
illustrative areas for the CID Financial Advisor’s activities. They are:
(a) developing adequate financial sub-systems at ISRA,
(b) increasing the effectiveness of the computerized accounting system,
(c) strengthening the indirect cost accounting processes,
(d) generating timely financial analyses in forms appropriate to decision-
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makers at all levels, and
(e) developing a system for tracking all donor and Government of Senegal
contributions.
Items from this illustrative list reiterate actions undertaken by Ernst & Young in
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their contract. The activities of the CID Financial Advisor, working in collaboration
-
1
with his ISRA counterpart, complement the activities of Ernst & Young, including
their Phase I analysis of the existing ISRA financial management system and
recommendations
for its improvement, and the implementation of the Phase II
Action Plan for an improved financial management system. The Financial Advisor’s
activities reinforce ISRA management’s capacity to coordinate, monitor, and
evaluate the change process brought about by the Ernst & Young/Dakar program;
and to assure the effective future operation of the reorganized financial
management system.
Prosress to Date
The Ernst & Young contract was ambitious and its terms of reference set very
broad objectives. However the resources available to Ernst & Young were limited.
Ernst & Young made the decision to focus their efforts on the reorganization of the
financial management responsibility within the context of the existing law, and the
centralization of the accounting function at the ACP’s office. This included the
development of a cost accounting system to better identify which charges cari be
recovered as direct costs, and to provide a proration of non-specified indirect costs
to programs, eventually integrating them into ISRA’s budgetary/billing procedures.
Ernst & Young also aided ISRA in completing outstanding audit actions.
Other areas targeted by the terms of reference did not receive the application of
resources required. These areas require complementary funds to advance their
realization.
Complementary funds are included in the CID contract. These funds are available
to continue work indicated in the Ernst & Young contract and to undertake other
activities in furtherance of the overall project objectives.
CID and ISRA are currently developing the 1995 workplan. The Ernst & Young
contract Will close during the first semester of 1995.
It is necessary to identify
now those areas requiring additional funding for full realization.
Prooosed Complementarv Activities for 3 995 Financial Manaqement Workplan
The attached table shows possible activities for inclusion in the 1995 Financial
Management Workplan under the CID contract. Some of the items are identified
in the terms of reference from the Ernst & Young contract and require continued
funding. It is not evident that Ernst & Young Will be able to apply the required
resources to these items given their current workplan and level of effort. The
CID/NRBAR funds are available to complete these necessary activities.
Other items are external to the terms of reference from the Ernst & Young contract
but may be judged necessary to ISRA at this time.
Recommendations
1.
ISRA should instruct CID/NRBAR to mobilize two agricultural research
2
management specialists (station management, financial management) during the
first weeks of January 1995 to perform the attached terms of reference. The
major outcome would be the development of the ISRA financial management
system strategic plan, including the plan for long term financial management
-
improvement.
2. ISRA should develop appropriate TOR and instruct ClD/NRBAR to mobilize a
training specialist during the first half of 1995.
3. ISRA should develop appropriate TOR and instruct CID/NRBAR to mobilize an
information system specialist during the second half of 1995.
-
4. ISRA should develop appropriate TOR and instruct CID/NRBAR to mobilize a
procurement specialist during 1995.
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FINANCIAL MANAGEMENT ACTIVITIES
FOR INCLUSION IN THE 1995
CID/NRBAR WORKPLAN
(Identified in the Ernst 81 Young terms of reference)
ITEM
COMMENTS
PROPOSED ACTION
Objective
a
The principle objective of this contract is to assist ISRA in
ISRA does not yet have a financial
NARO financial management
its development of a viable financial management system
management system strategic plan.
specialist TDY to develop the
for both its human and technological dimensions
No prioritized action plan for long
ISRA financial mangement
term financial management
system strategic plan, including
improvement.
the prioritized plan for long term
financial management
improvement
b
At the minimum, the specific contract goal is the
DONE
improvement of ISRA’s accounting and
control over budgetary allocation decisions.
It is not yet evident that control over
NARO financial management
budgetary allocations Will be
specialist TDY to develop the
improved, nor that its the result of
ISRA financial mangement
the E&Y design or rather a
system strategic plan, including
subsequent effect due to improved
the prioritized plan for long term
information.
financial management
improvement
Scope of Work: 1 General The contracter Will be expected to accomplish the following general duties:
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FINANCIAL MANAGEMENT ACTIVITIES FOR INCLUSION IN THE 1995
CID/NRBAR WORKPLAN
(Identified in the Ernst & Young terms of reference)
ITEM
COMMENTS
PROPOSED ACTION
a
Assess training needs for the Administration and Financial
No training specialist identified on
Training specialist TDY to
Management division
E&Y team
perform a training needs
assessment and develop a
training plan for Administration
and Financial Management
Divisions using the new
organization, job descriptions,
and procedures manuals
b
Develop a comprehensive system for financial planning,
Tools and supports for center and
NARO station management
budget management, accounting, and interna1 controls
station level accounting still being
specialist TDY to continue the
developed
development of systems
linkages to the centers and
stations
Information systems specialist
TDY to develop a systems
integration strategy based on
computers and
telecommunications
C
Implement an action plan to strengthen ISRA’s overall
Prioritized financial action plan for
NARO financial management
financial management and interna1 controls
long term financial management
specialist TDY to develop
improvement not presented
prioritized financial action plan
for long term financial
management improvement
d
Identify commodities and
Only provided for central accounting
Information system specialist
system. Nothing for related central
TDY to complete commodity
management systems, nor for tenter
procurement plan to include
and station management.
centers and stations
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FINANCIAL MANAGEMENT ACTIVITIES FOR INCLUSION IN THE 1995
CID/NRBAR WORKPLAN
(Identified in the Ernst & Young terms of reference)
ITEM
COMMENTS
PROPOSED ACTION
technical assistance services
NOT DONE
NARO financial management (or
station managment) specialist
TDY to complete technical
assistance procurement plan.
needed to support ISRA’s long term sustainability efforts
e
Develop a training plan, to be included in the workplans
No training specialist identified on
Training specialist TDY to
for steps I and II, an?!! specifying training needs and
E&Y team
perform a training needs
types, locations and periods list of ISRA employees
assessment and develop a
concerned
training plan for administrative
and financial staff using the new
organization, job descriptions,
and procedures manuals
Scope of Work: 2 Specific The contractor’s duties include, but are not limited to the following:
STEP ONE
a
Assist ISRA in planning long term financial management
Prioritized financial action plan for
NARO financial management
improvement
long term financial management
specialist to develop prioritized
improvement not presented
financial action plan for long
term financial management
improvement
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FINANCIAL MANAGEMENT ACTIVITIES FOR INCLUSION IN THE 1995
CID/NRBAR WORKPLAN
(Identified in the Ernst & Young terms of reference)
ITEM
COMMENTS
PROPOSED ACTION
b
Make recommendations for modification or replacement of
No comparative analysis made
Information system specialist
the existing data processing system as well as manual
amongst available hardware and
TDY to complete commodity
and semi-automated procedures
software products in the mini range.
procurement plan to include
centers and stations
Similarly, no analysis made amongst
Information system specialist
available software products for the
TDY to develop a systems
PC network proposal.
integration strategy based on
computers and
Only comparison made between one
telecommunications
PC package and the up-graded
version of the status quo at ISRA.
C
The contracter will address the need for standardization
Waiting for final proposa1 on tools
NARO station management
of both inputs and outputs to achieve systems
and supports for accounting actions
specialist TDY to continue the
integration, including accounting entries covering
at the centers and stations.
development of systems
expenditures and cash
linkages to the centers and
stations
Information system specialist
TDY to develop a systems
integration strategy based on
computers and
telecommunications
d
The contracter Will design and assist ISRA in
Design complete, operation begin in
NARO financial management
operationalizing a cost accounting system
1995
specialist TDY to evaluate the
use of the INFORM system
outputs as the basis for
allocation of indirect costs
STEP TWO
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FINANCIAL MANAGEMENT ACTIVITIES FOR INCLUSION IN THE 1995
CIDINRBAR WORKPLAN
fldentified in the Ernst 81 Young terms of reference)
ITEM
COMMENTS
PROPOSED ACTION
a
Contracter should recommend financial indicators
NOT DONE
NARO financial management
available from the system to improve managemenr’s
specialist TDY to develop
ability to plan, control and evaluate organizational
prioritized financial action plan
effectiveness.
for long term financial
management improvement
b
Develop organization plan, clearly designating
Does not clearly identify one
NARO financial management
responsibilities between CG, SG, and ACP.
financial manager at ISRA
specialist TDY to continue the
responsible for general system
study of the general mangement
environment using the financial
management system strategic
plan,
C
Develop plan in conjunction with overall management
7
Information system specialist
information system
TDY to develop a systems
integration strategy based on
computers and
telecommunications
d
Analysis Will extend to the organization plan of the
See H. Muhtar report
NARO station managment
centers and stations and pay special attention to staffing
specialist TDY to continue the
requirements in administration and accounting
study of the general mangement
environment using the financial
management system strategic
plan
NARO station management
specialist TDY to continue the
development of systems
linkages to the centers and
stations
DRAFT! DO NOT DISTRIBUTE!
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FINANCIAL MANAGEMENT ACTIVITIES FOR INCLUSION IN THE 1995
CIDINRBAR WORKPLAN
(Identified in the Ernst & Young terms of reference)
ITEM
COMMENTS
PROPOSED ACTION
e
Assist ISRA in implementing the recommendations in the
Prioritized action plan for long term
NARO financial management
financial prioritized action plan developed in Step 1 (for all
financial management improvement
specialist TDY to develop
activities covered in the first year of the plan)
not done
prioritized financial action plan
for long term financial
management improvement
f
Identify elements of the financial prioritized action plan
Prioritized action plan for long term
NARO financial management
and a scope of work to be implemented by the financial
financial management improvement
specialist TDY to develop
advisor in the NRBAR project
not done
prioritized financial action plan
for long term financial
management improvement
Reporting Requirements
Step 1 Workplan
DONE
5 months activity
Step 2 Workplan as part of Step 1 final report
DONE
10 months activity
Not to be confused with
prioritized action plan for long
term financial management
improvement.
Workpapers Will be made available to the COTR upon
request anytime during the performance of the contract.
The workpapers shall be submitted to the COTR with the
final report at the completion of the work.
DRAFT! DO NOT DISTRIBUTE!
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FINANCIAL MANAGEMENT ACTIVITIES FOR INCLUSION IN THE 1995
CID/NRBAR WORKPLAN
(Net identified in the Ernst 81 Young terms of reference)
Theme
COMMENTS
PROPOSED ACTION
a
Fund accounting theory and practice is becoming a
Fund accounting is not well
NARO financial management
worldwide standard for research centers. Worldwide
understood among financial
specialist to develop study tour
“benchmark” agricultural research fund accounting
management professionals at ISRA
itinerary to visit research centers
practice cari be identified.
practicing fund accounting, and
to develop an introductury
training module to present to
financial management
professionals at ISRA
b
Management accounting practice cari be developed to
As national agricultural research
NARO financial management
respond to a variety of audiences. Worldwide
institutions are becoming
specialist to develop study tour
“benchmark” agricultural research management
entrpreneurial and are directed
itinerary to visit research centers
accounting practice cari be identified.
towards an organization mode1
practicing customized
making them more autonomous from
management accounting, and
government bodies, they need to
develop their own approach to
to develop an introductury
accounting and financial reporting.
training module to present to
ISRA studies ways to exploit the
financial management
accounting system and the chart of
professionals at ISRA
accounts for different reporting
audiences (GOS books, ISRA
management books, donor books,
industry books).
DRAFT! DO NOT DISTRIBUTE!
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FINANCIAL MANAGEMENT ACTIVITIES FOR INCLUSION IN THE 1995
CID/NRBAR WORKPLAN
(Net identified in the Ernst & Young terms of reference)
Theme
COMMENTS
PROPOSED ACTION
Progress towards the realization of a computerized
Evaluation report including critique
Information system specialist
integrated financial management system
of E&Y’s and ISRA’s roles,
TDY to evaluate the progress
procedures manuals, accounting
towards the realization of a
software customization, and training
computerized financail
plan
management system, and
Output to provide baseline for
to develop plan for further
further interventions
progress
USAID certification of ISRA financial management system
Absent the financial management
NARO financial management
system strategic plan, ISRA may not
specialist TDY to perform an
be able to establish goals and
early financial review to evaluate
measure progress towards their
progress toward USAID
achievement
certification
Annual procurement contracts, centralized purchasing
Under the new financial
Procurement specialist TDY to
management organization proposed
analyze historic procurement
by E&Y purchasing Will be
transactions at ISRA and
centralized
propose a procurement plan; and
to propose a procurement office
organization
f
Interna1 audit service
ISRA has created an Interna1 Audit
NARO financial managment
service but has no experience in
specialist TDY to propose an
managing such an activity
interna1 audit office organization,
and
to develop annual workplan for
interna1 audit
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Cl2
Programme pour la certification du système de gestion
financière à I’ISRA par I’USAID, 23 juin 1995
Final Repart NRBAR Financial Advisor, Ma y,
1996
Date :
23 juin 1995
A :
Dr. Papa Abdoulaye Seck, Directeur Adjoint/Projet NRBAR
Dr. Tom Cusack, Chef de Mission/Projet NRBAR
De :
Pierre Diène, Homologue au Conseiller Financier/Projet NRBAR
-
David Holmes, Conseiller Financier/Projet NRBAR
Objet :
Programme pour la certification du système de gestion financière à
-
I’ISRA par I’USAID
-
1. C O N T E X T E
L’amélioration de la recherche et de la gestion financière à I’ISRA constitue un des
-
objectifs (4) du Projet NRBAR. Le résultat attendu (2~) qui est en relation avec cet
objectif sera la mise en place de systèmes financiers assurant un niveau de
responsabilisation et de contrôle satisfaisants et générant des informations utiles
à la prise de décision de la Direction Générale de I’ISRA. La certification par
I’USAID du système financier de I’ISRA constituerait un indicateur vérifiable de
réalisation de ce résultat attendu. L’USAID considère cette certification comme
préalable à la libéralisation d’importantes ressources du projet NRBAR. En outre,
cette certification sera un signe de bonne santé de la gestion financière de l’Institut
pour tous les autres partenaires financiers de ce dernier.
Préalablement à la mise en place de l’équipe du CID, I’USAID a signé un contrat
-
avec le Cabinet Ernst & Young pour assister I’ISRA à mettre au point un système
de gestion financière viable ayant trait à la fois aux dimensions technologique et
humaine de l’Institut. Cela a nécessité une évaluation globale de l’environnement
de la fonction financière de I’ISRA. Dans le cadre de ce contrat, la gestion
financière devait comprendre non seulement la comptabilité et les contrôles
internes associés, mais aussi la planification et le contrôle budgetaires, ainsi que
la comptabilité de gestion (comptabilité analytique, la production des rapports et
l’analyse financière). L’objectif minimum précisé dans le contrat était d’améliorer
la comptabilité et le contrôle des décisions portant sur les allocations budgétaires
à I’ISRA. Dans son approche, le contractant devait comprendre en détail et tenir
compte de l’impact que les exigences financières de I’Etat, d’une part, et
l’organisation interne de I’ISRA, d’autre part, ont et auront sur la gestion financière
de l’Institut.
II. CONSTAT
-
Le contrat établi avec le Cabinet était ambitieux et les termes de référence fixaient
des objectifs très vastes. Par rapport aux attentes du contrat, les ressources
allouées au contractant étaient limitées. Ernst & Young a donc décidé de se limiter
à la réorganisation au niveau des responsabilités de gestion financière dans le
contexte de la loi en vigueur, ainsi que sur la centralisation de la fonction
comptabilité au niveau de l’Agence Comptable Particulière (ACP) de I’ISRA. Le
Cabinet a également décidé d’élaborer un système de comptabilité analytique. Ce
système devrait permettre de mieux identifier les charges pouvant être
remboursées comme de coûts directs de l’activité de recherche et de faire une
imputation proportionnelle des coûts indirects aux conventions. Le Cabinet devrait
aussi intégrer les données de cette comptabilité analytique dans les procédures
budgétaires et de facturation de I’ISRA.
A l’expérience il est apparu à I’ISRA que le Cabinet Ernst & Young ne pourrait pas
réaliser toutes les tâches précisées dans les termes de référence aussi ambitieux.
Cela veut dire en clair que les travaux du Cabinet ne couvrent pas tous les aspects
qui seront examiner aux fins de la certification du système de gestion financière par
I’USAID. En plus le programme proposé par le Cabinet n’a pas été réalisé dans les
délais prévus pour plusieurs raisons dont certaines sont indépendantes de la
volonté du Cabinet. C’est ainsi que les dates successives qui ont été fixées pour
cette certification ont été reportées à plus tard. Etant donné la situation actuelle
et compte tenu des actions à entreprendre en 1996 après la fin du contrat avec le
Cabinet pour satisfaire les critères de la certification de I’USAID, il apparait peu
probable que cette certification puisse être réalisée avant la fin du Projet NRBAR
prévue pour 1998.
L’évaluation à mi-parcours de I’ISRA en janvier 1995 avait tiré des conclusions et
fait des recommandations précises sur la gestion financière et comptable à I’ISRA.
Aujourd’hui, cinq mois plus tard, malgré les efforts de certains membres de
I’ISRA, une bonne partie de ces recommandations demeure insatisfaite.
III. PROPOSITION
En conséquence de tout ce qui précède, l’équipe de planification de la fonction
financière a pris l’initiative de développer un programme pour accélérer le processus
menant à la certification du système de gestion financière à I’ISRA par I’USAID.
Vous trouverez ci-joint un projet de ce programme en dix étapes (A - J). En
attendant l’approbation de ce programme et l’intervention de spécialistes externes
(étape A) jugée nécessaire, l’équipe a déjà commencé l’identification des critères
(étape B) pour attester d’un système de gestion financière viable.
La liste suivante indique certains des besoins que le niveau et le plan de travail
actuels de Ernst & Young ne prennent pas en charge et qui pourtant doivent être
satisfaits pour que I’ISRA puisse se doter d’un système de gestion financière
viable et bénéficier de la certification de I’USAID :
- mise en place d’un système d’approvisionnement transparent et viable;
- mise en place d’un système de gestion des contrats pour les biens et les
services;
- mise en place d’un système gestion de la facturation et de la paie des
sous-traitants;
- mise en place d’un système d’analyse des systèmes de gestion financière
des sous-traitants;
- mise en place d’un système de comptabilité par fonds pour rassurer les
2
bailleurs sur la réception, l’utilisation et la conservation de leurs fonds;
- assurance que la facturation des bailleurs de fonds est intégrée au système
informatisé de gestion financière;
- mise au point d’un programme de formation permanente pour le personnel
de gestion financière;
- mise au point d’une capacité de vérification interne;
- mise au point d’un système d’information financière au niveau des stations
de recherche;
- pérennisation du système de gestion informatique afin d’assurer le
fonctionnement continu de la nouvelle installation informatique;
- mise en place d’un système de gestion de la trésorerie; et
- élaboration de rapports par fonds pour la Direction Générale et les baifleurs.
-
IV. RECOMMANDATION
-
La prochaine action à entreprendre pourrait être l’engagement par I’USAID d’une
équipe de consultants à court terme pour vérifier les progrès de I’ISRA en ce qui
a trait à la certification. Les objectifs suivants pourraient être assignés à l’équipe
de consultants :
- Identifier un modèle de système de gestion financière adapté à la recherche
agricole et ayant des critères mesurables;
- Collaborer avec 1’ISRA à la recherche de moyens pour adapter ce système
aux spécificités de l’Institut;
- Conjointement avec I’ISRA et Ernst & Young, identifier les aspects du
système qui sont déjà couverts par le niveau d’efforts actuel du Cabinet
-
Ernst & Young et analyser les progrès réalisés par le Cabinet quant à
l’atteinte des objectifs en ce qui concerne ces aspects;
- Tout en conservant, dans la mesure du possible, les travaux réalisés par
E r n s t & Y o u n g ,
identifier en collaboration avec I’ISRA les aspects
complémentaires du système qui doivent être satisfaits pour les besoins de
la certification;
- Collaborer avec I’ISRA à l’élaboration d’un programme et d’un calendrier
de travail et d’une estimation de l’allocation des ressources; et
- Collaborer avec I’ISRA à la préparation de termes de référence pour
l’approvisionnement en biens et services.
Cette équipe de consultants doit être dotée d’expertise en matière de conception
et développement de la gestion financière dans le domaine de la recherche agricole
(comptabilité par fonds, comptabilité analytique pour le parc des équipements et
les actions de recherche, gestion des stations); en matière de conception et
-
développement de programmes de formation permanente pour le personnel de
gestion financière; et en matière de conception et développement de systèmes
informatiques (AS400, le progiciel de comptabilité COBYS, les progiciels pour PC
compatibles avec le système central).
Voici quelques candidats possibles pour l’équipe de consultants :
-
3
Conception et développement de la gestion financière dans le domaine de
la recherche agricole - Hilarion Bruneau, ISNAR.
Conception et développement de la formation permanente pour le personnel
de gestion financière - Lloyd Mitchell, Mitchell Group en association avec les
sous-traitants Association Conseil pour l’Action.
Conception et développement de systèmes informatiques - Alain Moreno,
EUREXCEL.
4
-
PROGRAMME POUR LA CERTIFICATION DU SYSTEME DE GESTION
FINANCIERE A L’ISRA PAR L’USAID
-
A. Mobiliser une équipe des experts pour étudier le progrès réalisé par I’ISRA en
vue d’obtenir la certification de I’USAID du système de gestion financière à
I’ISRA.
-
B. Identifier les besoins (les critères) d’un système viable de la gestion
financière.
-
C. A partir de ces besoins, designer un système viable de la gestion financière.
-
D. Analyser comment se manifesterait ce système dans les procédures et sous-
systèmes de I’ISRA?
-
E. En tenant compte du système viable et de sa concrétisation dans les
procédures et sous-systèmes de I’ISRA, analyser la contribution apporté par
l’intervention du Cabinet E&Y dans l’exécution de son contrat avec I’USAID.
F. En conservant le plus possible l’apport du Cabinet E&Y, identifier les travaux
-
complémentaires nécessaire pour l’achèvement du système viable de la gestion
financière.
G. Programmer ces travaux, ses échéances et les ressources necessaires.
H. Rédiger les TDR pour l’acquisition des biens et services.
1. Lancer les appels d’offre pour ses réalisations.
J. Exécuter les travaux complémentaires.
P R O J E T
B. Identifier les besoins (les critères) d’un système viable de la gestion
financière.
Besoins de la fonction financière
Besoin
Satisfait par le Phase II
Commentaire
du Cabinet
Réorganiser la fonction
Non
Recommandation de la
financière et comptable
revue à mi-parcours
au niveau des centres
et stations et assurer
un responsable financier
et comptable nommé
par le Directeur Général
sur proposition du
responsable chargé des
fonctions financières et
comptables, qui soit
rattaché directement
aux directeurs des
centres et stations
Finaliser et mettre en
Non
Recommandation de la
oeuvre le stratégie pour
revue à mi-parcours
la formation permanent
des personnels
administratifs,
financiers et
comptables, intégrant
les besoins des centres
et stations
Mettre à jour le fichier
Partiellement
“Note sur la mise en
des conventions
place du fichier central
des conventions” le
218193, E&Y
Etablir un diagramme
Non
Recommandation de la
décrivant la structure
revue à mi-parcours
d’approbation des
dépenses et des
responsabilités
budgétaires
P R O J E T
2
Besoins de la fonction financière
Besoin
Satisfait par le Phase II
Commentaire
du Cabinet
Regrouper les
Non
Recommandation de la
-
conventions par classe
revue à mi-parcours
de fonds (restreint, non-
restreint; centrale,
-
projets spéciaux)
Mettre en place la
Partiellement
-
comptabilité analytique
qui genere les coûts
directs materiels et
salarials et les coûts
indirects
Negocier que les
Non
clients/bailleurs
finance
leur partie des frais
indirects
Mettre en place un
Non
système de gestion de
la trésorerie
Mettre en harmonie la
Partiellement
Recommandation de la
programmation des
revue à mi-parcours
activités scientifiques et
la budgétisation
Renforcer la processus
Partiellement
de l’élaboration du
budget, créer un outil
de gestion
Développer une
Non
Recommandation de la
politique d’information
revue à mi-parcours
adéquate pour bien
expliquer les choix qui
sont proposés et les
raisons de ces choix
Mettre en place un
Non
Recommandation de la
système
revue à mi-parcours
-
d’approvisionnement
performant et
transparent
-
PROJET
3
Besoins de la fonction financière
Besoin
Satisfait par le Phase II
Commentaire
du Cabinet
Mettre en place un
Non
Recommandation de la
système adapté de
revue à mi-parcours
gestion des contrats
Mettre en place un
Non
Recommandation de la
système adapté de
revue à mi-parcours
gestion de la facturation
et des paiements de
sous-contractants
Mettre en place un
Non
système adapté du suivi
des engagements au
budget
Traitement et suivi par
Non
Constats de la revue à
les centres
mi-parcours
(méthodologie
informatisé) de leurs
transactions
quotidiennes afin de
disposer de leurs
informations en temps
réel
Equiper les Centres
Non
avec un outil
informatique de gestion
Intégrer le système de
Partiellement
Apres beaucoup
la suivi des
d’insistance de la part
engagements au budget
de I’ISRA
avec le système de
l’enregistrement de la
comptabilité générale
Intégrer la gestion des
Non
conventions au système
COBYS
La confection des
Non
Constat de la revue à
mémoires se base sur
mi-parcours
les données du système
COBYS
PROJET
4
-
-
Besoins de la fonction financière
Besoin
Satisfait par le Phase II
Commentaire
-
du Cabinet
La processus des
Non
Constat de la revue à
-
recouvrements sont
mi-parcours
contrôlé par le plan
comptable
Suite à une réunion du
-
8/6/95 E&Y devrait
proposer des
procédures de
-
rapprochement des
comptes 468 et 56
Le suivi en devises des
Non
Constat de la revue à
financements extérieurs
mi-parcours
et des engagements
-
des dépenses au niveau
Suite à une réunion du
local des conventions
8/6/95 E&Y devrait
(rubrique bailleurs) est
développer une
-
produit par COBYS
application du COBYS
“engagements
financiers”, avec le
-
module COBYS gestion
pluri-monétaire, pour le
CG et réviser le
-
chapitre “Planification
financière”
-
Produire les états
Non
financiers par fonds
Produire les états
Non
financiers par
conventions
-
Produire les états
Non
financiers par
programmes
Produire les états
Non
financiers par centres
Produire les états
Oui
financiers par directions
Produire les états
Oui
financiers consolidé
P R O J E T
5
Besoins de la fonction financière
Besoin
Satisfait par le Phase II
Commentaire
du Cabinet
Planifier et exécuter une Non
Déjà en cours à I’ISRA
programme de
vérification externe
Verifier l’installation, les Non
Recommandation de la
contrôles et le
revue à mi-parcours
paramétrage du
système informatique
Conflit d’intérêt
(computer system
audit)
Organiser le service de
Non
Recommandation de la
I’Auditeur Interne
revue à mi-parcours
Planifier et exécuter une
Non
Recommandation de la
programme de
revue à mi-parcours
vérification interne
Etablir les controles de
Non
Recommandation de la
I’Auditeur Interne sur le
revue à mi-parcours
système informatique
Mettre en place un
Non
Recommandation de la
système de vérification
revue à mi-parcours
du système de gestion
financière des sous-
contractants
La comptabilisation
Non
Apres beaucoup
régulière et exhaustive
d’insistance de la part
du montant des
de I’ISRA
conventions signé avec
le bailleur
Suite à une réunion du
816195 E&Y devrait
développer une
application du COBYS
“engagements
financiers”, avec le
module COBYS gestion
pluri-monétaire, pour le
CG et réviser le
chapitre “Planification
financière”
P R O J E T
6
-
Besoins de la fonction financière
Besoin
Satisfait par le Phase II
Commentaire
-
du Cabinet
Contrôler les
Non
Apres beaucoup
-
alimentations accordés
d’insistance de la part
aux centres par un
de I’ISRA
compte de bilan
-
Suite à une réunion du
816195 E&Y devrait
pousser le paramétrage
-
des comptes 56
Les états financiers des
Non
Apres beaucoup
conventions (rubrique
d’insistance de la part
bailleurs) sont produit
de I’ISRA
par COBYS
Suite à une réunion du
8/6/95 E&Y devrait
développer avec I’UIG
une routine pour
l’édition de ces rapports
-
Analyser les comptes
Non
Apres beaucoup
de tiers fournisseurs par
d’insistance de la part
convention et établir la
de I’ISRA
programmation de
l’engagement de la
Suite à une réunion du
trésorerie pour les
8/6/95 E&Y devrait
financer
pousser le paramétrage
des comptes 40
Pérenniser le système
Non
Contribution aux TDR
informatique :
demandé du Cabinet
encadrement de I’UIG
E&Y
-
PROJET
7
Cl3
Programme pour le développement d’un système de
gestion financière viable à I’ISRA et sa certification par
I’USAID, 14 août 1995
Final Report NRBAR Financial Advisor, May, 1996
-
Date:
1 4 - 0 8 - 9 5
A:
Distribution
-
De:
Pierre Diène, ACP, ISRA
David Holmes, Conseiller Financier/NRBAR/ISRA
-
Objet: Programme pour le développement d’un système de gestion financière viable à I’ISRA et
sa certification par I’USAID
Re:
Réunion de coordination du 14 - 08 - 95
La prochaine action à entreprendre pourrait être l’engagement d’une équipe de consultants à court
terme pour vérifier les progrès de I’ISRA quant à la réalisation de la certification de I’USAID. Les
-
critères suivants peuvent être retenus voire complétés :
1.
Système d’approvisionnement performant et transparent,
2.
Système de gestion des contrats,
3.
Système de gestion de la facturation et des paiements de sous-contractants de
l’Institut,
4.
La vérification du système de gestion financière des sous-contractants de l’Institut,
5.
L’existence d’un cadre institutionnel performant,
6.
L’existence de procédures de fonctionnement et de contrôle interne fiables,
7.
L’existence d’un système comptable performant pour gérer et suivre les fonds
-
recus.
Cette équipe de consultants doit être dotée d’expertise en matière de conception et
développement de systèmes de gestion financière dans le domaine de la recherche agricole
(comptabilité par fonds, comptabilité analytique pour le parc des équipements et les actions de
recherche, gestion des stations); en matière de conception et développement de programmes de
formation permanente pour le personnel de gestion financière; et en matière de conception et
développement de systèmes informatiques (AS/400, le progiciel de comptabilité COBYS, les
progiciels pour PC compatibles avec le système central).
Voici quelques candidats possibles pour l’équipe de consultants :
Conception et développement de la gestion financière dans le domaine de la recherche
-
agricole - Hilarion Bruneau, ISNAR.
Conception et développement de la gestion financière permettant sa certification par
I’USAID - Lloyd Mitchell, Mrichell Group.
Conception et développement de la formation permanente pour le personnel de gestion
financière - Lloyd Mitchell, Mitchell Group en association avec les sous-traitants Association
Conseil pour l’Action.
Conception et développement de systèmes informatiques AS/400 (COBYS) et centres
-
éloignés - Alain Moreno, EUREXCEL.
PROGRAMME POUR LE DÉVELOPPEMENT D’UN SYSTÈME DE GESTION FINANCIÈRE FIABLE À
L’ISRA ET SA CERTIFICATION PAR L’USAID
A. Mobiliser l’équipe des experts pour étudier les progrès réalisés par I’ISRA en vue d’obtenir la
certification du système de gestion financière de I’ISRA par I’USAID.
B. Recenser les besoins des utilisateurs en vue de la mise en place d’un système viable de
gestion financière.
C. A partir de ces besoins, mettre en place un système viable de gestion financière.
D. Analyser comment se manifestera ce système dans les procédures et sous-systèmes de
I’ISRA?
E. En tenant compte de ce système et de sa concrétisation dans les procédures et sous-
systèmes de I’ISRA, analyser la contribution apportée par l’intervention du Cabinet E&Y dans
l’exécution de son contrat avec I’USAID.
F. En tenant compte des aspects positifs de l’apport du Cabinet E&Y, identifier les travaux
complémentaires nécessaires pour l’achèvement du système viable de gestion financière,
G. Programmer ces travaux d’une facon successive, les échéances, les indicateurs et les
ressources nécessaires.
H. Rédiger les TDR pour l’acquisition des biens et services.
1. Lancer les appels d’offre pour ses réalisations.
J. Exécuter les travaux complémentaires.
Distribution:
D G
D S
S G
C G
Al
UIG
-
Cl4
Termes de référence pour la sélection d’un cabinet
d’expertise en vue de la mise en place d’un système de
gestion informatisé à I’ISRA, décembre 1995
-
-
Final Report NRBAR Financiaf Advisor, Ma y, 1996
Termes de Référence pour la sélection d’un cabinet d’expertise en
vue de la mise en place d’un système de qestion informatisé à I’ISRA
Présentation de I’ISRA
L’ISRA est un établissement public à caractère industriel et
commercial créé en 1974 par la loi No 74-53 du 4 novembre 1974
et ayant comme activité principale la recherche agricole.
Ses règles d’organisation et de fonctionnement sont fixées par le
décret 91-60 du 21 janvier 1991, en application de la loi No 90-07
du 26 juin 1990 portant sur l’organisation et le contrôle des
entreprises du secteur parapublic Sénégalais.
L’ISRA est soumis au décret No 78-605 du 28 juin 1978 portant
organisation des procédures comptables et au décret No 85-786 du
16 juillet 1985 relatif à la trésorerie des établissements publics.
Contexte de la mission
L’Institut avait mis en place en 1987 un système de gestion
décentralisé des informations comptables et financières pour ses 12
centres de recherche disséminés à travers le Sénégal.
Au début de l’année 1995 la proposition de centralisation des
opérations comptables et financières au niveau de la Direction
Générale avait été mise en application grâce à l’acquisition du
matériel informatique IBM AS’400 et des progiciels de PRESYS :
COBYS, IMOBYS et SYSPAI.
Au cours de l’année 1995, de nouvelles orientations de la Direction
Générale sont intervenues et la décision de centralisation s’est
trouvée remise en cause.
Face au redécoupage de I’ISRA en 17 unités (de services, de
recherches et de productions), l’Institut cherche à se doter d’un
système décentralisé de gestion informatisé pour ses différentes
unités.
Termes de référence - ISRA SGI
-
Objectifs de la mission
Les travaux assignés au cabinet sélectionné devraient permettre :
-
A.
L’identification d’un système approprié de gestion
-
informatisée des opérations comptables et financières
permettant la disponibilité :
- d’une comptabilité générale, auxiliaire et analytique
- d’une comptabilité des matières (suivi des stocks
-
et des immobilisations)
- d’un suivi budgétaire
- d’un suivi des conventions
- d’un suivi de la trésorerie
- de la paie du personnel
- d’un suivi du fichier du personnel
- d’un suivi des missions du personnel
- d’un suivi des vehiclues;
8.
L’assistance technique à l’implantation du système qui
fera intervenir les étapes suivantes :
-
- étude des besoins réels
- développement et paramétrage des logiciels mis en
place
- tests et validation du système
- élaboration des procédures comptables et
financières
- formation des utilisateurs internes
- assistance au démarrage.
Réalisation de la mission
Le Cabinet sélectionné devra proposer sa démarche méthodologique
en vue d’atteindre les objectifs cités plus haut. II devra assurer le
transfert des données historiques vers le nouveau système (gestion
de la transition).
-
Les propositions techniques à soumettre devront tenir compte des
différentes étapes nécessaires à la réalisation des objectifs que
I’ISRA s’est fixés.
-
A chaque étape, I’ISRA aura à valider les résultats présentés par le
Termes de référence - ISRA SGI
2
Cabinet.
La date de démarrage souhaitée pour la mission est fixée au 15
janvier 1996.
Soumission
La soumission devra parvenir sous pli fermé portant la mention :
“Monsieur le Secrétaire Général de 1’I.S.R.A. - Offres SGI”
au plus tard le 27 Décembre 1995 à 9 heures.
Un premier pli intérieur renfermera en quatre exemplaires (1 original
et 3 copies) les développements techniques et les propositions
financières et portera la mention :
“Soumission technique et financière”.
Les développements techniques comprendront obligatoirement une
présentation de la conception de la mission telle que décrite sur la
base des présents termes de référence.
II sera fait état également des éléments d’appréciation ci-après :
- effectif et qualification de l’équipe proposée
- temps d’intervention en heures par collaborateur.
Conformément aux dispositions de l’article 20 du décret 82-690 du
7 Septembre 1982 portant réglementation des marchés, les pièces
suivantes seront exigées et seront contenues dans un deuxième pli
intérieur avec la mention :
“Pièces administratives” :
- attestation de la Caisse de Sécurité Sociale
- attestation de I’IPRES
- attestation de l’inspection du Travail
- quitus fiscal
- caution bancaire d’un montant de 500.000 F CFA.
Cette caution bancaire sera libellée dans la monnaie de l’offre ou
dans une autre monnaie librement convertible.
Termes de référence - ISRA SGI
3
-
Elle sera émise par une banque située au Sénégal ou dans un pays
étranger ayant une correspondance au Sénégal.
-
Grille d’évaluation d’offres
Les développements techniques et les propositions financières seront
-
notés sur 100 points selon les critères ci-après :
- conception de la mission
20 points
- qualification de l’équipe
20 points
- expérience de l’équipe dans la mise en
place des systèmes
30 points
- temps d’intervention
10 points
- prix
20 points
Total
100 points
Paiements
Les dépenses seront payées sur les fonds du projet NRBAR selon les
modalités suivantes :
- acompte de démarrage de 20% du contrat cautionné à 100%
- 30% à la fin des travaux
- 50% à la remise des rapports et après la réunion de synthèse
Dépouillement
Le dépouillement des offres sera effectué le 27 Décembre 1995 à 9
heures.
Termes de référence - ISRA SGI
4
Additif au Termes de Référence pour la sélection d’un cabinet
d’expertise en vue de la mise en place d’un svstème de qestion
informatisé à I’ISRA
II est rappelé que l’offre financière des soumissionnaires devra
comporter séparément le prix du logiciel proposé pour le système.
Termes de référence - ISRA SGI
-
-
-
-
Cl5
ISRA Direction Générale, Credit 2107-O SE, Cellule de
Mémoires, Situation au 8 mars 1996
Final Report NRBAR Financial Advisor, May, 1996
ISRA Direction General
Credlt 2107-O SE
l)cve
13.Mar-96
Cellule des Memo~res
Sltuatlon au
08-03-95
TOrAL
FUND-A
1
2
3
4
5
6
7
UNALLOC
FUND-P
SPEC’At
TP
EiZJlP
VEH
EXPERT
FONCTION
RECHERCHE
PPF 6
UNALLOC
PPF
- - _~-.- .-.. - - _.-. -.__-._
_- _-
-.---
- .-------.--...-..--_
f3uQ?t
14~000 000 00
1 R 4’,i ‘?9
7 ‘.Ri,W C>i
2,?,3OjK!O Ofl
1 ooooooon
650 000 00
56OOOCOOO
a00 OCNI 00
-.._L
_.._._ ----.- _L _.^.__ -.. ..-_: 1 -~_-- L-
600.000 oc
450,oOOcrJ
.---
000
1
ApprouveKJA
11 457 127 54
a9 7 ?I!i? ‘17
2 278 552 4:
1 634 550 57
584 981 12
ns5 947 46
5064 11709
000
130,077 72
0 00
11,237 74
% de Budget
8184%
_c>r>W~ ___.
._ ~W~60,
71 07%
53 50%
131 68%
90 43%
0 00%
21 68%
0 oCI%
-
-
-
_ ._-.-. -.
_. ..-__-.__-.-__
._-___-._
ERR 1
-
-.~._.--.-___-
.-- ._________. _~--.. .---...-_._ _-
Non-Ulsburse D T S
254287246
(879 105 SS)
302 990 14
6% 749 43
415,01888
(205 947 46)
535 882 91
8OOOWOO
463.922.28
450,ow 00
(1’ 237 74)
Dernier taux d’echanga DWFCFA :
0.001353 au 08/02/96
Equivalant non debourse FCFA
1879.942504
:Ç49 921 977) (
224 CO0
1
5
?~0.__~_,.~_9~~~.~~~__-6,822.951
2
2-9)
39q177,Wl
591,439,0?3
347,412,968
332.684.450
(8,308,047),
Engage/lSRA
41841144~
124,126,138
Au 08.03-19WCM
DPDICompte Spec
75,849,495
Banque Mondtale
--._ 418411442
0
-0
124,126,138
0
0
75,549,495
0
-_
DRF et DPD envoy&s
114
13,242 468 D R F
13 242,468
118
34 120 600 SENFL EC
34 120,600
119
44 337 000 M HOSPllAIIER
44 3’17 000
0
“97
71,277938
AGETIP
71 277 938
121
110 550.363 »RF
1 ?89 101
9 392 942
29 333 994
70.434 326
0
123
15.233.173
B &TEISSEIRE
11310645
3.922.328
124
48,094 993 D R F
7 239 133
a 100 198
32,755.662
125
12,144,655
SONEES
12.144.655
125
70,678 227 SENELEC
70,678,227
127
81.918912
D R F
2 391 600
12 301 300
67,226,012
116
589.433.765
AGETIP
589 413 765
0
l
Sous-total
1,091,032,094
0
1789 101 664 105 285
0
0
0
0
0
---_
_..-..---- -_-_-.~
121,013.430
304,524,278
-_-_---_-._--
__-..___-
Reliquat en FCFA
170.523.335
‘64CI 921 973
.---A 2.---i..
222611 139
_-_ _ .._ _._ _ _ .__._ (593fj2+.J34)..
ZpA822,951
(273.270,139)
@,472,835)
591,439.023
347,4t2,963
256,834,955
(8308,047~
-
C l 6
Procédures de gestion des conventions, mars 1996
-
Final Report NRBAR Financial Advisor, May, 1996
NIVEAUX
CONDITIONS CRITIQUES
RÉSUMÉ NARRATIF
I n d i c a t e u r s O b j e c t i v e m e n t
M O Y E N S D E
VÉRIFIC.
D’OBJECTIFS
-l-
-2-
Vérifiables
-4-
-3-
Sources d’info.
Moyens utilis6s.
ActivitéslRésultats
Activités/ Ressources: Résultats 3.4
Activités
La mise en oeuvre de la nou-
Mettre en oeuvre et valider des pro-
La validation des procédures, juin
Un rapport de valida-
velle structuration, I’incorpora-
ckdures d e g e s t i o n d e s r e s s o u r c e s
1995.
tion
tion par le cabinet des observa-
finarici&res (approwsionnement,
ges-
Rapports d’activités trimestrielle, juin
Un note de service
tions a la suite des
tiorl des contrats et facturation de nos
1995
Rapports d’activités
recommandations
sous-contractants,
e n g a g e m e n t s e t
Iiquidit8).
Activités/Résultats
Activités/ Ressources: Résultats 3.5
Activités
La mise en oeuvre de la nou-
Appliquer la théorie et des pratiques
E t a t s
f i n a n c i e r s
par
f o n d s
Etats financiers
velle structuration, I’incorpora-
d’une comptabilité par fonds spécifiant
trimestrielle, juin 1995
tion par le cabinet des observa-
l a p r o v e n a n c e s e t l ’ u t i l i s a t i o n d e s
tions a la suite des
fonds
recommandations
ActivitéslRésultats
Activités/ Ressources: Résultats 3.6
Activités
La mise en oeuvre de la nouvelle
Produire des rapports financiers et des
Rapports trimestrielle, juin 1995
Rapports
structuration. l’incorporation par
tableaux de bord
Tableaux de bord trimestrielle, juin
Tableaux de bord
le cabinet des observations a la
1995
suite des recommandations
ActivitéslRésultats
Activités/ Ressources: Résultats 3.7
Activités
La mise en oeuvre de la nouvelle
Planifier et exécuter une programmede
Rapport d’audit externe, juin 1995.
Rapport d’audit
structuration. l’incorporation par
vérification Interne et externe
Un note de service
le cabinet des observations a la
suite des recommandations
q
4
ANNEXE A :
-
-
-
C l 8
Scope of Work for Short-term technicaf assistance to
-
strengthen the management information system office
at the Senegalese Institute for Agricultural Research,
-
July 1994
-
Final Report NRBAR Financial Advisor, May, 1996
Scope of Work for Short-term Technical Assistance to
Strengthen the Management Information System office at
the Senegalese Institute for Agricultural Research
1. Introduction
One of the NRBAR project’s objectives is to assist the Senegalese Institute for
Agricultural Research (ISRA) in improving its financial management systems.
This Will help assure that financial management systems are in place providing
satisfactory accountability and control, and producing useful information to
senior management. This work Will include increasing the effectiveness of the
computerized accounting system, strengthening the indirect cost accounting
process, generating timely financial analyses in forms appropriate to decision-
makers at all levels, and developing a system for tracking all donor and
Government of Senegal contributions.
ISRA Will be revising its strategic plan and has already identified computer
systems as a key technology to support both scientific research and effective
management.
Computer systems cari be developed in support of financial
management, geographic information, integration of multi-disciplinary teams,
and telecommunications management. This consultancy Will be the first of a
series in computer systems. We propose two consultancies per year during the
project.
Beginning in late 1994, the Management Information System office (UIG) Will
up-grade its computer system with a new AS/400 F-l 0 and accounting
software from PRESYS, transfer existing records from the old System 36,
participate in training, and perform all its current tasks in support of financial
accounting. These activities Will be in parallel with a reorganization of the ISRA
financial accounting system.
The decision to move to a new platform was motivated in part by the diagnostic
report Ernst & Young prepared on the old System 36 operations. The report
presented detailed findings and as part of its recommendations
proposed that
ISRA strengthen the capabilities of the UIG. However, the report did not
present a plan to accomplish this strengthening nor identify eventual changes to
the UIG that would result from the proposed reorganization of the financial
accounting system. This first consultation Will initiate the fulfillment of this
recommendation
for ISRA.
II. Objective
This Short-term Technical Assistance Will have as its objectives to:
A.
Draft a reorganization plan for the UIG which Will reinforce
its capacity to train users, develop applications, and fully
exploit the investment in equipment and software;
B .
Draft users manuals for UIG and accounting staff;
C.
Review and revise the ISRA Computerization Plan; and
D.
Develop an evaluation tool to measure UIG performance
which incorporates the criteria of user satisfaction.
III.
Scope of Work
A.
In collaboration with the ISRA General Secretary (SG), the manager
of the UIG and the NRBAR Financial Advisor, the consultant Will
-
perform the following actions:
1 .
review background documents;
-
2.
draft a work-plan;
3.
establish the UIG procedures for the operation of the AS/400
configured with its network and accessories, the
maintenance and development of the system and
applications software, and the management of the desk-top
PCs;
4.
draft the UIG procedures manuals for UIG and accounting
staff;
5.
assess the evolving computer system needs of ISRA and
revise the UIG mission statement;
6.
draft a reorganization plan for the UIG, defining its interna1
organization, staffing patterns, and job descriptions;
7.
propose staff assignments in the reorganized system for the
existing UIG staff;
8.
identify training programs to prepare two accountants to
perform as the UIG accountant/analyst;
9.
develop an evaluation tool to measure UIG performance
which incorporates the criteria of user satisfaction,
incorporate this tool in the periodic evaluation program of the
UIG procedures manual;
10.
identify research institutes for site visits by the managers of
the consultation (use of computer systems in research
management); and
11.
propose the Scope of Work for the subsequent consultation.
B.
Qualifications
-
Demonstrated experience in computer systems management.
Demonstrated expert knowledge of:
current management
information systems practice - including LAN and WAN issues - as
it pertains to the AS/400 and its system software; the PRESYS
accounting software, e.g. COBYS, IMOBYS, SYSPAIE; and the
French language.
C .
Timing
Two months. The consultant should arrive after the PRESYS
accounting software has been installed and configured (estimated
between January and March 1995).
D .
Reports
The consultant Will present regular progress reports as established
in the work-plan. The consultant Will present the draft of the final
report 5 days before departing Senegal. After comments from the
managers of the consultation, the consultant Will present the final
report before departing Senegal.
-
-
-
-
-
Cl9
Observations sur l’approche proposée pour la mise en
place d’une comptabilité analytique à I’ISRA, 21 février
1995
-
-
-
Final Report NRBAR Financial Advisor, May, 1996
Date:
le 21 février 1995
A:
Dr. Papa Abdoulaye Seck, Directeur Adjoint/Projet NRBAR
Dr. Tom Cusack, Chef de Mission/Projet NRBAR
De:
Ndiaga Dieng, Homologue au Conseiller Financier/Projet NRBAR
David Holmes, Conseiller Financier/Projet NRBAR
Objet:
Observations sur l’approche proposée pour la mise en place d’une
comptabilité analytique à I’ISRA
1. Un des principaux objectifs de la comptabilité analytique à I’ISRA est
l’établissement du prix de revient pour les activités de recherche et de
production. La confection du prix de revient dépend de trois catégories des
donnés : les charges directes de travail, les charges directes de matériel et les
charges indirectes. L’ISRA n’a pas à ce jour maîtrisé l’analyse des ces coûts. II
lui est actuellement difficile d’identifier ses charges indirectes et par conséquent
de négocier le financement de ces charges avec les client/bailleurs.
La méthodologie de la comptabilité analytique se base sur l’allocation d’une
charge à un objet en exploitant une “clé de répartition”, c.a.d. une mesure
quantifiable qui est liée aux charges et objet (unité d’oeuvre). Dans son rapport
final de la Phase I (1993/1994), le cabinet Ernst & Young a proposé l’utilisation
de l’allocation du temps des chercheurs aux différents actions comme clé de
répartition pour les charges indirectes de l’Institut : Ainsi, plus une action
consomme de temps des chercheurs, plus il lui sera imputé des charges
indirectes.
2. Les Termes de Référence du contrat du cabinet Ernst & Young prévoient le
développement d’une comptabilité analytique. Ceci permettra à I’ISRA
d’identifier des charges indirectes et de les allouer aux différents actions de la
recherche. Cette information sera une base de discussion, vérifiable, quand
I’ISRA négociera les conventions et le financement des charges indirectes liées.
La proposition du cabinet Ernst & Young va également dans ce sens.
Cependant, il n’y a pas encore de proposition : pour l’analyse des charges
salariales directes et indirectes et leur répartition aux différents actions de la
recherche, activités de production et cellules de la structure, L’hypothèse de
base semblait d’être que I’Etat supporterait toujours les salaires de I’ISRA et il
n’y aura pas besoin d’en imputer aux client/bailleurs. La proposition du cabinet
Ernst & Young lie les salaires aux Directions et les inclue dans la catégorie des
charges indirectes pour cette direction. Par la suite ces charges indirectes
seront allouées aux actions de la recherche comme - Salaires Indirects et Autres
Charges Indirectes. La charge pour les Salaires Indirects sera composée des
salaires directs de la recherche et des salaires indirects de la structure.
Les client/bailleurs et I’ISRA voudraient développer un taux des charges
indirectes approprié pour que I’ISRA puisse financer ses frais de structure et
améliorer son autonomie et sa viabilité financière. Quand I’ISRA maîtrisera
-
l’analyse de ses charges indirectes et pourra justifier un taux des charges
indirectes il disposera d’un outil de négociation. L’ISRA pourra prendre des
décisions fondées au moment de la signature des conventions.
-
La proposition du cabinet Ernst & Young ne prévoit pas l’autonomie voulu pour
I’ISRA. Les salaires directs et indirects confondus dans les Salaires Indirects
-
rendront impossible le financement des salaires indirects par les clients/bailleurs.
En effet, les clients/bailleurs seront contents de bénéficier d’un service à bon
marché dans la mesure où I’ISRA alloue des ressources financières à la réussite
-
d’une convention dont ils n’ont aucune obligation de remboursement.
3. L’ISRA a adopté et est en train d’installer un système de gestion
-
d’information, “INFORM”, développé par I’ISNAR. INFORM est concu comme
un outil de planification de la recherche. Avec une bonne collecte de temps des
chercheurs il est possible de procéder à une analyse pertinente et à des
-
prévisions et allocations de ce temps aux actions de recherche. Muni des
informations budgétaires, INFORM peut aider au développement de scénarios
d’allocation des ressources financières aux programmes de recherche.
Probablement une des hypothèses du cabinet Ernst & Young est que I’ISRA
-
dispose d’un système approprié pour la collecte et l’analyse de temps des
chercheurs et pourrait développer sa clé de répartition pour l’allocation des
charges indirectes. Cependant, le problème de la fréquence de la collecte des
donnés et leur validité demeure. Plus la fréquence de collecte des informations
est grande plus on a la chance d’avoir des informations réalistes et pertinentes.
Comment faire de sorte que SYSPAI complète l’information d’lNFORM et
permette une évaluation réaliste des coûts directs et indirects?
La dernière réunion au sujet de INFORM, le 9 février, a fini avec l’élaboration
-
d’une fiche de pointage pour les chercheurs. Cette approche donnera un
instrument de collecte des donnés pour la saisie au niveau d’lNFORM et
l’allocation éventuelle des coûts salariaux au niveau des actions.
L’introduction d’lNFORM à I’ISRA a demandé un investissement de temps et de
ressources financières importantes. A part les missions de I’ISNAR, I’ISRA a
acheté cinq micro-ordinateurs, des progiciels et prévoit l’achat de cinq
imprimantes Laser. L’Institut a alloué des budgets en 1995 pour le
fonctionnement du système.
4. Notre recommandation principale est que I’ISRA prenne les mesures pour
que les salaires directs de la recherche soit imputés aux actions de recherche,
-
que le taux des charges indirectes de I’ISRA soit composé seulement des vraies
charges indirectes et que I’ISRA négocie le financement de ses charges
indirectes avec ses client/bailleurs en facturant les charges indirectes allouées
aux actions de la recherche comme une partie des coûts totaux de la recherche
à I’ISRA.
-
c20
La comptabilité générale et les bilans par rapport à la
“comptabilité d’entreprise”, la prise de décisions et le
contrôle de la gestion, 20 janvier 1996
Final Report NRBAR Financial Advisor, May, 1996
Date: 30-01-96
A:
Distribution
De:
David Holmes, Conseiller Financier/NRBAR/ISRA
Objet:
La comptabilité générale et les bilans
par rapport à
La “comptabilité d’entreprise”, la prise de décisions et le contrôle de la
gestion
-
Re:
Réunion de coordination du 29-01-96
La comptabilité au fond n’est qu’un système d’information qui prévoit les événements,
constate les opérations, les classe, les enregistre, les traite et les communique aux
décideurs.
L’entreprise tient une comptabilité pour répondre aux deux principales contraintes
suivantes :
Une contrainte externe d’abord : l’obligation juridique; le besoin de preuves et la
fourniture régulière d’informations
sur sa gestion financière aux différents
partenaires.
Une contrainte interne : la génération d’une information au moment opportun pour
la prise de décision, la gestion prévisionnelle, l’allocation des ressources et le
contrôle des pouvoirs qui sont délégués.
Au spécificité du secteur de I’ISRA, de ses ambitions à court, moyen et long termes, un
système d’information intégré est aujourd’hui indispensable et urgent pour lever les deux
contraintes ci-dessus. Pour ce faire il n’y a pas d’autre alternative que la forte utilisation
de l’outil informatique, même en réseau, qui va
accompagner tous le processus d’implantation, d’exploitation et le suivi.
L’ère de la comptabilité générale et des bilans à I’ISRA
Les textes juridiques et réglementaires ont défini les principes de la comptabilité générale
et sa nomenclature à travers le Plan comptable Sénégalais (PCS). En application de ces
textes, I’ISRA tient une comptabilité générale.
Les états financiers annuels et la
vérification externe de leur fiabilité sont la marque du respect que I’ISRA porte à ces
règlements.
C’est ainsi que la comptabilité générale est principalement destinée à
satisfaire la première contrainte relative au respect de l’obligation juridique.
-
II faut noter que si I’ISRA était une petite unité mono-produit ou mono-financement, cette
comptabilité générale aurait peut être pu répondre également à la deuxième contrainte
relative à l’information de gestion.
Mais il se trouve que I’ISRA est une structure
suffisamment complexe dans le secteur particulier de la recherche pour que les besoins
d’information de gestion de la Direction Générale puissent être satisfaites par les seuls
-
états financiers, bilan et les analyses annexes des comptes générés par la comptabilité
générale.
L’exemple des bilans multiples à I’ISRA
Notre propos peut être étayer par l’exemple des bilans multiples à I’ISRA. En effet, la
réunion de coordination du 29/01/96 a noté que I’ISRA a hérité des anciens instituts de
recherches Francais la pratique d’avoir une multitude de bilans et de des systèmes manuels
de comptabilité générale. Et, la Direction Générale s’est toujours limitée à concaténer ces
bilans dans un bilan annuel suivant les exigences de la comptabilité générale.
Le faite de morceler ainsi les opérations financières de l’Institut en bilans offrait une fois
par an l’opportunité de contrôler les données avant de les injecter dans le bilan général de
l’institut. Dans l’organisation du service comptable, ce découpage des données en bilans
a également permis un certain contrôle des délégations de pouvoir, d’autant plus que ce
contrôle n’était pas fait en cours d’exercice.
La “comptabilité d’entreprise”, les decisions et le contrôle
Cependant, à l’expérience, il s’est avéré que cette pratique de bilans multiples et de
systèmes manuels, malgré quelques avantages limités n’a jamais été capable de satisfaire
le besoin d’information de gestion de la Direction Générale pour la prise de décision
courante et le contrôle continu de la gestion.
La comptabilité dite “comptabilité d’entreprise” est celle qui intègre la comptabilité générale
et exploite les mêmes données de base de la comptabilité générale pour en faire cette
information de gestion attendue par la Direction Générale.
Cette comptabilité d’entreprise joint dans un système intégré la comptabilité générale,
auxiliaire et analytique; la comptabilité matière et budgétaire; le suivi des engagements, des
conventions et de la trésorerie; la paie du personnel; et les autres systèmes d’information
de gestion. II s’agit du système d’information de gestion financière.
La première question que la Direction Générale se pose alors est la suivante :
Comment I’ISRA pourrait satisfaire d’une manière efficace à même temps les
contraintes juridiques et les contraintes liées à la gestion courante et au contrôle
de la gestion?
Autrement dit, est-il possible d’avoir un système intégré de
comptabilisation avec une saisie unique qui puisse satisfaire ses deux contraintes?
Au seuil du 21 eme siècle, I’ISRA et toutes les organisation qui sont obligés de moderniser
leur gestion, ont la possibilité d’exploiter l’outil informatique et des systèmes d’information
de gestion qui n’existaient pas il y a vingt ans.
En effet, dès que les applications
comptables sur les gestionnaires des bases de données relationnels ont été développées,
un grand champ d’activité pour le traitement des données, les interrogations et les rapports
particuliers s’est offert aux utilisateurs intéressés comme I’ISRA.
Si on arrivait à avoir une application informatisée à I’ISRA qui permette des appositions de
centres d’imputation analytique à toutes les transactions de la comptabilité générale et
dans lesquelles les centres d’imputation analytique pourront être renseignés par unité, par
programme de recherche et par fonds (bailleur), on n’aurait plus besoin d’élaborer des
bilans par unité.
Dans ce cas, on aurait un seul bilan répondant en même temps aux exigences juridiques
et les rapports financiers nécessaires à la prise de décisions, au contrôle des délégations
de pouvoir et à la satisfaction des autres besoins d’informations des décideurs.
En relation avec la nouvelle structuration de l’Institut, ses objectifs stratégiques dans le
cadre d’un système national de recherche agricole et l’urgence de faire face aux défis
immédiats, la deuxième question soulevée par la Direction Générale est la suivante :
-
Quels sont les exigences d’un tel système d’information intégré en termes de
satisfaction effective des besoins de l’Institut, de respect du délai de mise en place
dans le premier semestre 1996, de coûts et de possibilité d’appropriation de tout
-
le processus par I’ISRA?
Ainsi, toute proposition de système qui sera faite à la Direction Générale de I’ISRA dans
-
ce cadre pour satisfaire en même temps ses besoins d’information pour la prise de décision
et les exigences juridiques, doit d’abord répondre d’une manière précise à cette deuxième
question.
Les termes de référence (ci-joints) pour la sélection d’un cabinet d’expertise en vue de la
mise en place d’un système de gestion informatisé à I’ISRA furent basés sur les
-
préoccupations soulevées par la deuxiéme question de la Direction Générale.
Dans le contexte actuel de I’ISRA et tous les enjeux auxquels il doit faire face les
-
indicateurs de réussite du système désespérément attendu seront :
- Le système proposé est validé, mise en place et opérationnel avant la fin du
_
premier semestre 1996 ;
- Le bilan annuel unique est produit et audité dans les délais et
- Les tableaux de bord de la Direction Générale, des Unités et de la hiérarchie sont
_
régulièrement alimentés pour la prise de décisions et le contrôle.
. . . et ainsi, la Fonction Gestion Financière aura apporté à temps et dans la qualité requise
sa Pierre dans l’édifice du Projet d’entreprise de I’ISRA.
Distribution:
DG, DS, SG, Al, CG, CSPP, ACP, UIG, NRBAR
-
-
PROCEDURES DE GESTION
DES CONVENTIONS
T.S.3.A.
I
PROCEDURPS DE GESLION DES CCh-v~ZNïIONS
-
S O M M A I R E
-
INTRODUCTION
1
- DISPOSITIONS GENERALES
II -
IDEiNTIFICATION
III -
NEGOCIATION
lx-
APPROBATION
V-
EXECUTION
VI-
SUIVI-EVALUATION-REORIEWTATION
VII -
CIRCULATION DES DOCUMENTS
VIII -
ELABORATION DES RAPPORTS
IX -
KISEAJOURBASEDE~ES
X-
CLOTURE DE LA CONVENTION
XI -
ARCHIVAGE
ANNEXES
I.S.R.A.
PlMCEiDTJRXS DE GESTION DES CONVENTIONS
INTRODUCTION
C'une manière g énérale
les Pays en voie de développement y
ccmpris le Sénégal, ne participent pas de manière significative a:d
financement des programmes de recherches. Ils font souvent recours
à des
institutions
spécialisées
de financement ou d'aide a2
développement à tra;rers des accords de crédit, de subvention, de
dons, etc.
Selor
la nature des activités exercées par ie bailleur,
les
financements peuvent provenir de :
l Instituticns financières internationales telles L'IDA, la %Z,
lâ %A;, e:î. Ce sont des banques qui acccrdent des créCi:s pc,r
le tiéuelc~pezerz de secteq:rs donnes.
4
?ays
àéveloppés
àâr,s
l
e
cadred e
la
coopérâ:iûx b11a:lrale.
C' est le cas des
financements C%I,
F.A.C.,
C.C.3
I
A.C.Lj.T --,
r-2
CT.... .
4 Fondations tel q.de
la
fondatiûn
Rockfeller,
le
FIS,
Fcr.ds
sazudien, kowetiec, etc.
l
Institutions de
recherches
telles
que
I'AZRAO,
i ' ORSFCM,
le
CI~xm, 1 'ICRISAD,
ILRI, IFPRI, IITA, CIRDES, etc.
4 Organisations
inter-états
telles que la CFF,
l'CUA,
:'cMc's,
l'INSAH/CILSS, etc.
l Réseaux de recherches comme la CCaF, ROCARS, ICRAF, etc.
l Universités et
Instituts de formation tels que l'UCAD, US:,
ISNAR, MSU, OSU, WAGENIMGEN, UPMC, etc.
l Organisations non gouvernementales telles que Réseau Afrique
2000, ENDA, etc.
. Scciétés
r,acicnales
publiques ou mixtes SAE2, SODEYI1q, SODEFITEX,
SOCAGRI, etc.
l Sociétés natior,ales privées SENCHIM, CNIA, etc.
l Sociétés privées multinationales telles que NLSTLE
L'analyse de lâ
structure
d-i financement de 12 reckerc5.e -
: cc
açricûle pern-,e: de faire remarq.Jer q-de l'IS2.A ne cciY.pre pas moi-.,
de cent (100) conventions vivantes par an.
-
Ces
conventions sont caractérisées par :
l leur dispersion dans les différents centres d'où la nécessité de
reconstituer toute i'information relative à ces conventions ;
l leur
spécificité,
elles financent souvent des activités zu des
rubriques bien spécifiques ;
l leur durée
limitée dans le temps (3 à 5 ans en moyenne) ;
6 les C 0 i;i t e n t i e ' 1 Y
le n c *?
u.
qü 'elles font na2tre par
respect des
ez~;â~gezents car l'uxe des parties ;
La nécessité de gérer les conventiûns suivant les zêzes r&,gles
.7.-e
i -
le b*;dget le l'érat milite ez favel.ir d':Lp.e l-1ar7czisa:iz~ Ccc
procédures et z&:hodes de gestion d'où le besoin de crkez 'JC Caire
de gestion
[maz:;el d e
procéduresj
pour
gérer
toutes
les
convezticns exéei;:ées par 1'ISRA.
Ce manuel décrit les dispositions et régles à suivre depuis la
pkâse d' identification du prcjet jusqu'a la phase de clôture de -a
conventicn.
-
-
I . S . R . A .
PROCEDURES DE GESTION DES CONVENTIONS
I/ DISPOSITIONS GENERALES
I-l -
PRESENTATION DE L'1.S.R.A.
I-2 -
ACTMTES DE L'1.S.R.A.
I-3 -
CLAUSES GENERALES APPLICABLES AUX CONVENTIONS
I-l PRESENTATION DE L'1.S.R.A.
L'Institut Sénégalais de Recherches Agricoles
(IS.324) est uz
;tabli.ssement Public à caractère Scientifique et Techni,q;e (ZPST;.
Ii
reiève tir
Ministère
de l'Acjric~2lt:re ; il a à 53 têre :;:
r;irecte:r général noxrné, par dOcret Fresidextiei. Les organes de
contrôle sent essentlellezent le Ccnseil d’-MTinistraticz, -P=:
. 7
..--- -..
Sd
?lan interne,
l'Institut est dcté ccmme le prévoit la loi, d'une
cellule de Contrôle de Gestion et d'urne cellule d’Audit Interne.
1
,es activités scientifiques de l'ir.stit;t sont cocrdznnees car
'in Direîtecr Scientifique.
L’Institut est organise en Linités de Recherches, ez TJnités de
Services et en Unités de Prcductions.
Les Ynités de Recherches Régionales (U.R.R) corres>ozdent au:<
Zones agro-écologiques du Pays. Les U.R.R regroupent en un seul
programme l'ensemble des activités de recherches menées dans Kze
région qluelque soit le domaine concerné.
L e s
Unités de
Recherches
d'Appui(U.R.A)
regroupent
ies
activités de recherches d'appui par grands dcmaines scientifiql:es:
productions
animales,
productions
forestières,
productions
végétales,
producti cris haiieutiques, scciu-économie er Fclitlq:e
agrico:e.
Yes Unités de productions sont : l'Unité de Prcdl~cticns de -
Vaccins et l'unit4 de Productions de Semences
-
'Les Unités de Services concernent l'infzrmatioc scientifiqse et
technique et la Direction Générale.
Les unités se répartissent ainsi par région :
l Unité de Recherche Régionale Basse et Moyenne Casamance.
l t-'Eité de
Recherche
Régionale
Haute
Casamance et
Sénegal
Oriental.
l Yr,ité de Recherche RégioRale SuU Bassin Arachidier.
l Unité de Recherche Régionale Nord Centre Sàssin Arackidier.
0 71.3 : c '
b..r ,-e de ?~~-%ercl?e
L -b.
RPgicnale Fleuve.
__
0 ~~ r. F t g? .CIE Recherche Régior,a:e Zor,e Sy:ÿc 23stsra;e.
l
-:q
,,.ité
de Recherche Regionale Zcr,e des Niag:es.
0 I:n:: é de Recherche Régionale Zorie Maritime.
4 "F'+é
__.A_ de Recherche d'Appui Prcd.:cticEs Ar.ir?ales.
* cÎ.it é de Recherche d'Appui Productions Ealleutiques.
4 5' ya i t é de Recherche d'Appui Producticns V,g,tales.
l Unité de Recherche d'appui Productions Fzrestigres.
l Unité de Production de Vaccins.
o Uni:& de Production de Se&mences.
l Ur.i~& d'Information scientifiq.de et techr.iq:ze.
0 Socio-économie et politique agricole.
I-2 ACTIVITES DE L'1.S.R.A.
A/ Mission de 1'I.S.R.A.
La m i s s i o n d e i,‘iSRA e s t d e c o n d u i r e ,des recherches appliqxocs
a u
s e r v i c e d u développement d a n s l e s s e c t e u r s d e s productic:.s
h a l i e u t i q u e s , a n i m a l e s , f o r e s t i é r e s , véçétales e t d e l ’ é c o n o m i e
rurale, plus spécifiquement, 1’ISRA d o i t :
l mettre a la disposition des planificateurs et Zes décideurs des
informâtions
nécessaires à
l’elabzrarion d e s
p0:i tiques
Se
développement
et à a p r é p a r a t i o n d e s p r o j e t s e t p r o g r a m m e s d e
développement agricole ;
l
produire l e s i n n o v a t i o n s t e c h n o l o g i q u e s appropriées utilisables
par
l e s agrr‘cülteurs,
, é l e v e u r s e; pêchet;rs d e s
différentes
régions
du pays et
s u s c e p t i b l e s d ’ e n g e n d r e r ,de
nouvelles
s o u r c e s ’
ce
r e v e n u s e t d ’ e m p l o i e n m i l i e u rurai ;
p r o d u i r e d e s
connaissances
pouvan-,
être
utilisées
par
13
co.mm~una~~t ér s c i e n t i f i q u e natisnâle e t iT,:ernationalê.
B/ Domaines de compétence scientifique et technique
L e s t h è m e s d e r e c h e r c h e executés p a r 1’ISW pcr:er.t s.-1r les
p r o d u c t i o n s v é g é t a l e s , a n i m a l e s , f o r e s t i è r e s , halieiitiques et ’ IC-
s o c i o - é c o n o m i e e t p o l i t i q u e a g r i c o l e .
C/ Avantaqes comparatifs
l
personnel scientifique et techniq?;e hautement qualifié ;
* ressources financières relativement importantes ;
0 équipements et infrastructures dans toutes les régions du pays
(réseau de centres et stations).
D/ FIdations avec les institutions et orqanismes -
scientifiques nationaux et internationaux
-
Niveau r,ational
: UCAD, VSL, IT.Z.,
ECOLES DË FCRMATIOX
-
-
Xiveau rhgional :
C C R A F , Ir;SA:-:,... ETC.
Niveau i n t e r n a t i o n a l :
INSTITXS,
UNIVERSITES ET ORGANISMES DE
RICHERCXE DES PAYS DU NORD (ORSXM, CIRAD, MSU, OSU, etc...).
Centres i n t e r n a t i o n a u x d e iecl?erche a g r i c o l e d u
système CGIP3, S?U.?. str.. . .
x-3 CLAUSES GENERALES APPLICABLES AUX CONVENTIONS
SIGNEES PAR l'I.S.R.A.
A/ Justification
Yes p résentes
clauses
généraies
, énoncent
u n terrain
:m.hre
,ie
ccr.ditivi2.5 qui s’appliquent C’2r.e faGon gknérale 22~ ccnvezticzs
s i g n é e s p a r 1’ISRA.
Elles
SC-.‘-,
applicables
. . . taites ccnventiczs
SÛUS
r é s e r v e s d e rtcdificcricns
Stipul&es
A-r
UC.iS
lesàires
conventions.
B/ Incompatibilité
E n c a s d ’ i n c o m p a t i b i l i t é , e n t r e u n e d i s p o s i t i o n quelconque d’urne
convention s i g n é e p a r 1’ISRA e t d ’ u n e dispositicn d e s c l a u s e s
générales,
?a disposition de la zûnvention signée l’emporte.
C/ Coopkation, Information : L e s Baille.lrs d e Fonds,
1’ISRA e t l ’ e n s e m b l e d e s parceriaires
i m p l i q u é s dacs l ’ e x é c u t i o n
d ' u n p r o j e t c o o p é r a n t étroitemezc e n v u e d ' a s s u r e r
l a r é a l i s a t i o n
des objectifs du projet, . . . cette fin, ils :
- procèdent périodiquement . . des
-canges
, +.-
de vues concernant
l'état
d'avancement du projet,
les cbzertifs,
l'exécution des
obligations inccmbant . . chacune des parties ;
- s'informent mutuellement de toute cirzcnstance qui constitue ZJ
risq?Le de constituer une entra-Je à la 0zr.r.e exécurion d-d ?rsjet.
Ces
rencontres
sont
initiées péricdiquement par le Directeur
Scientifique en présence des chefs d'ur.i:é concernés.
D/
Entrée en vigueur :
Toute
conventlcn qui engage la
responsabilité de
l'institut,
doit
être
matérialisée
par un
docllment écrit dûment signé par les conrractants .
Une convention n'entre en vigueur qï'3près la signature par le
Directeur Généra: 0.u ?rotocoIie d'3ccsr2 ez l'émission 3e la letzre
d'e;,Gc;ticn qxi prézise le d&arrage effec:if.
E/ Suspension : L'ISEXA peut décider de suspendre l'exécutlcn
4'Lr.e cons-entier, si l'une des clauses $2 bailleur de isnds ou tics
par:
*
ei‘lâlres n'est pas respect,e.
P/ Clôture
: Toute convention prend fin noLqalement ~. la date
prevue dacs le protcccle d'accord. Xais un délai de 3 ~. 6 mois est
possible
pour
faire
le point sur l'ensemble des problèmes en
suspens
-
SU'
le plan
scientifique
3ziiilnistratif
financier
C U
ccmptable.
G/ Participation aux c0fit.s indirecta
: Toute convention doit
obligatoirement prévoir une particiFarion aux charges indirectes
d e
1'ISFW
(eau,
téléphone,
personnel,
électricité,
charges
médicales)
suivant les conditions qui
seront fixees d'un commun
accord avec le Bailleur de Fonds.
w Propriétb intellectuelle : Tous les résultats des
Recherches
r a l l i é e s
(innovation,
ir,venticn)
dans
l e
c a d r e d e
l ’ e x é c u t i o n d ’ u n e convention s o n t l a p r c p r i é t é e x c l u s i v e d e 1’ISRA
a+-
b.. s o n t p r o t é g é s p a r l e s l o i s e n v i g u e u r a u S é n é g a l e n m a t i è r e d e
?rooriété
.
intel?ec+.~~lle.
-A-
C e s r é s u l t a t s n e p e u v e n t ê t r e u t i l i s é s
n 1
d e
façon
ind i\\riduelle p a r
les
zkercheurs
prtenaires cs
B a i l l e u r d e F o n d s s a n s l ’ a u t o r i s a t i o n d e 1’ISRA. C e p e n d a n t i l p e u t
y a v o i r d e s c a s d ’ e x c e p t i o n .
I/ Donation : I l y’a dor,ation lorsqu’un organisme (Donateur)
Far s a
prcpre i n i t i a t i v e ,
transmet
à L’ISRA
(Zcnataire) l
a
p r c p r i é t é s o u s f o r m e n u m é r a i r e o u e n n a t u r e d e s b i e n s p o u r
soutenir la Recherche Agricole. C e type d ’ o p é r a t i o n n e f a i t n a î t r e
d e l a p a r t d e 1’ ISi% aucune obligation.
J/ Indivision : si dans le câdre C’ur,e conventicn un même hier.
est à la prcprié:é
:oFuT:,ne d e 1’IS.R.A et d’àütres p a r t e n a i r e s , les
C+ats causés p a r les autres co-propriétaires sur tout ou partie
d e s b i e n s n e s e r o n t p a s p r i s e n c h a r g e Far l’Institut.
K/ Diriqisme contractuel :
L’<,:stitut ne
Fe=t r.21 lezezt
s’engager dans des convent ions toutes préparées à ? ‘ a v a n c e qui ne
l a i s s e n t p l a c e à a u c u n e d i s c u s s i o n .
$:
“A.
c e l a d e v r a i t ê t r e l e c a s ,
l a dézision d e s i g n e r d e t e l l e s
conventions émanerait du Directeur Géné rai d e 1’ISRA.
L/ Aléas : S i $ans le cadre d’une convention l a prestaticn d e
l’Is-?.A
L
dépendrait
d’un
événement
i n c e r t a i n
(catastrcphes
naturelles),
l ’ i n s t i t u t n e p e u t ê t r e t e n u p o u r r e s p o n s a b l e s i l e s
o b j e c t i f s d e l a c o n v e n t i o n n ’ é t a i e n t p a s r é a l i s é s .
M/
Modalitb
de financement :
L ’ i n s t i t u t
ne peut pas
s ’ e n g a g e r d a n 3 u n e c o n v e n t i o n s i d a n s l e c a d r e d e c e l l e - c i l e s
m o y e n 3 à m e t t r e e n o e u v r e p o u r l a r é a l i s a t i o n d e s o b j e c t i f s n e
Feuvent être obtenus en temps opportun.
,r
tir-~
-cI:.cl
f--- d e roclexent d o i t ê t r e m i s er. F:ace po*ir c o u v r i r Ier
dépe:ses p r é v u e s , l ’ i n s t i t u t r.e p o u v a n t Fréfizaricer d e s d&ezses
pour le compte de la convention.
N/ Gestion des fonds : Les Fonds des cûn*Jentions signées par
l’inszirut
sont
administrés
par
L e
Zirecte=r
F i n a n c i e r ef
Corsp:aLle e t l e
Uirecteur
G é n é r a l d e 1’ISM, 0~ p a r
lezi;rs
reprhsentants respectifs dûment nommés.
cn a,--‘:p
-Ix.+ 1
c a s l e s f o n d s n e p e u v e n t êire g é r é s d’urne m a n i è r e
indépec5ante s a n s l e r e g a r d d e 1’ISRA.
P/ Ouverture de compte bancaire :
L' o u v e r t u r e d * u n comp-,e
bancaire s p é c i a l peur crie c o n v e n t i o n dependra d e s a d u r é e e t Ce
l’impcrtance des Fends s u r l a d u r é e d u Prcjet. E l l e e s t l a i s s é e . . .
1 ‘apprkzziation de 1’ ISAP.A.
-c.;te conver.Elsn d o i t obligatoire.zen:
ccrr.?crter
1: r; e versi::.
CT-* ,-: ^
-,s..y5-2e.
L e s prxédl:res d e g e s t i o n e n v i g u e u r à l’1S.U s o n t ap?licables 2
ta,--e L”Ld,-
*^““crc-1re si?rée e n t r e zelui-ci e t 12: parrezàire.
To!it
fràis àdditiczzel
lié à
l’exécutivz d e l a
ccr.rentior. es:
s’ippcrce
Car
l e b a i l l e u r y
compris
les
f r a i s d e
perscnr,el
perrr,àzer.t .
Les
frais
d e déplacement p r é v u s p a r l a cc2 veE:ion s o n t payes a,::<
tâux er. ri;).2eur à 1 ’ ISriA.
L a cur.Trention p e u t p r é v o i r d e p a y e r d e s priTes, m a i s c e l l e s c i
sercr.t redistribuées de maniére équitable au personnel intervenant
d a n s Ic ccsvent ion.
-
I.S.R.A.
PFtOCEDURES DE GESTION DES CONVENTIONS
-
-
II/ IDENTIFICATION
-
Document génbrateux
: Fiche d'identification de projet (F.1.P)
Lcrsqu ‘ u n p r o j e t a é t é i d e n t i f i é , l e {ou l e s ) c h e r c h e u r s impliqués
l e m e t t e n t a u p o i n t e n procédant à :Jne étude de faisabilité.
ILS
remplissent
u n e
F.1.P
et
l a
ssumettent au
Directezr
-
Scientifiqce de 1’ ISRA.
L o r s q u e l e
p r o j e t
est
jugé
satisfaisant
par
l e
Directe::r
ScieEtifiqce d e :‘ISRA, c e l u i - c i Canne d e s directives p c r r q u e d e s
négociaticr;s
o f f i c i e l l e s
s c i e n t
er.gâ;ées
a v e c l e
(cu les
Sailleurs d e Fends deva?: firar,eor l e Pryfe;.
si
l e
p r o j e t
n’est
pas
jlzgé satisfâisant p a r l e
Dlrecterr
SC’ en!- i
v-e. fiqüe *u r é a l i s a b l e ,
l a F.I.P e s t Class&e s a n s s u i t e ,
les
chercheurs
e n s o n t
infcrxés p o u r arrêter
touc
contac:
01: pc-r
rPviser
le contenu d u Prcjet pc:;r cn,e a u t r e sox~.i~~i~n.
-
i
I.S.R.A.
PROCEDURES DE GESTION DES CONVENTIONS
/III/
NEGOCIATION
Document générateur : Fiche d'ouverture des nbgociations (F.0.N)
L o r s q u e l e D i r e c t e u r S c i e n t i f i q u e a émis s o n a v i s f a v o r a b l e s u r l e
c o n t e n u d u P r o j e t ,
il apose s a s i g n a t u r e e t s o n c a c h e t s u r l a
f i c h e
d ’ i d e n t i f i c a t i o n d u
P r o j e t (F.I.Pj
cette
f i c h e
devra
é g a l e m e n t p o r t e r
l e
v i s a d u
(ou desj
B a i l l e u r s
de Fonds er
pàrtezaires.
C’ne f i c h e d ’ o u v e r t u r e d e s n é g o c i a t i o n s e s t a l o r s m i s e
e n c i r c u l a t i o n .
C ’ e s t à ce stade que 1’ISPA et le Bailleur de Fonds définissent de
façon
précise
l e
pro j et,
les acti7Ji+bc
A--u à
e-?-
. . -I -ê;re.r,dre ~n2-l
p-u-
atteiz dre l e s o b j e c t i f s , l e s mcdalités, l e s Tcnditions finaxzières
l
e
suivi d-2projet 02 t o i t a u t r e p o i n t 7.éritanc 12 . -‘ 2
a - +
-,e:cicr.
spéciale.
Ces negociaticns
d o i v e n t respeczer les dispcsitions p r é v u e s d a n s
l e s rIELises générales
applicables
a 1.2 x
ccrivezt i0r.s
sigr.êes fsr
I ’ ISXA.
A u t e r m e d e s n é g o c i a t i o n s l e p r o t o c o l e d’accord d u prcjet e s t
soxmis a u D i r e c t e u r Genérai d e 1’ISPA p o u r a p p r o b a t i o n . I1 s e r a
accc;pagné d e l a F.I.P, d e l a P.C.3 e t d ’ u n e fiche signalétiq_e
qui
résume
les
éléments
pertinents
dl3
projet en . de
vo;e
cor,c?csion.
S i l e s n é g o c i a t i o n s n ’ a b o u t i s s e n t p a s , le dossier est classé et le
Directeur scientifique en informe l e s c h e r c h e u r s cor.cernes.
I.S.R.A.
PROCEDURES DE GESTION DES CONVENTIONS
IV/ APPROBATION
6
Document générateur : Fiche signalbique de Projet (PSP)
-
L a f i c h e d ’ i d e n t i f i c a t i o n d u p r o j e t acccmpagnée d e s differentes _
correspondances ou documents issus des n,gociations et du document
d u p r o j e t s o n t s o u m i s à la commission des con-dent ions.
C e t t e _
dernière
l e s e x a m i n e e t l e s s o u m e t à l’approbaticn d u D i r e c t e u r
Général.
-
A u p r é a l a b l e , l e
Directeur
S c i e n t i f i q u e ,
l e s
partenaires
et
Bailleurs de Fonds auront paraphé l’ense-mble de ces documents.
Après approbation e t s i g n a t u r e d u D i r e c t e u r G é n é r a l , l e d o c u m e n t
e s t n~332rvté ez m u l t i p l i é e n c7 ( s e p t ) e x e m p l a i r e s car l e 3ureau
du Courrier et ventiié cwme s u i t :
- O r i g i n a l : Bailleurs de Fonds
- C o p i e 1
: C’nité d ’ a c c u e i l d u p r o j e t
-Ccpie2 : Directeur Scientifique
- Copie 3
: Ccntrôleur d e Gesticn
- copie 4
: D i r e c t e u r F i n a n c i e r e t Ccmgtable
- Copie 5
: Directeur Administratif et des Services Techniques
- Copie 6
: Auditeur Interne
- Copie 7
: Chrono du Bureau du Courrier
I l
est
accompagné
d’une
lettre
d ’ e x é c u t i o n
ir.it iée
par
le
D i r e c t e u r S c i e n t i f i q u e e n r a p p o r t a v e c l e S e c r e t a i r e G é n é r a l , L e
D i r e c t e u r F i n a n c i e r e t C o m p t a b l e ,
l e C o n t r ô l e u r d e G e s t i o n q u i
p r é c i s e t o u s l e s a s p e c t s
nécessaires
à l a b o n n e e x é c u t i o n rju
projet.
S i p o u r une r a i s o n o u u n e a u t r e l e D i r e c t e u r G é n é r a l n ’ a p p r o u v e
p a s l a c o n v e n t i o n ,
l e d o s s i e r g l o b a l e s t r e t o u r n é a u D i r e c t e u r
S c i e n t i f i q u e q u i , par lettre informe qui de droit.
-
I . S . R . A .
PROCEDURES DE GESTION DES CONVENTIONS
v/ ExExuTIoN
Document génhrateur : Lettre d'exécution du projet ( L.E.P )
Une f o i s l e p r o j e t s i g n é p a r le D i r e c t e u r G é n é r a l e t l e s f o n d s
nécessaires mis en place, 2ne
lettre d ’ e x é c u t i o n dx p r o j e t e s t
préparée pour marquer le démarrage effectif.
C e t t e l e t t r e e s t e n v o y é e :
- 2artenaires du projet
- Chef d’unité (chef projer et services de gestizr;j
- Zireztej.2r F i n a n c i e r e t CZP+-~~
pLcu-e
- nG rn-+nlTr
-&L-LMCIJ*
A+inistrazif 3: des Ser-Ji-nq Teck-: -“c-
-GI
. . ..- d-2-3
- ?irecte.ur SCienzifiq2e
- Contrôleur d e Gesticr,
- Xditeur i n t e r n e .
I . S . R . A .
PROCEDURES DE GESTION DES CONVENTIONS
V/ SUIVI EVALUATION ET REORIENTATION
L a Directicn S c i e n t i f i q u e d o i t é l a b o r é e pcc= ckaql:c crzjet 1~2 plar.
-
d e suivi/éval2âticz q u i ccrnporte :
-
- Une Li&e Chronologique des projets(L.C.P).
- Une Situation d'Er&ution Technique (S.E.T)avec deet
-
indicateurs objectivement vérifiables.
- Une Situation d'Ex4cution Financière Comptable et
Administrative (S.E.F.C.A).
- Des visites d'essais peur contrôler ie respect des
p r o t o c o l e s d ’ e x p é r i m e n t a t i o n e t l e caler.drier
d’exécution.
- iec Difficultb Rencontrées et les Solutions
Préconisées(D.R.S.P.).
L!e m a n i è r e périodiqse, i l e s t procéd6 à ,r; sui-;i-~-,-al~a~iz~ d e
toüs les proje+s poür .s’ass:Lrer q u e ies ob>ectifs assiGnés orAt é t é
attein:s dafis les 2élais e: qre les
-2 z I-i ds xis
er. F13ze czt é t é
?.C< i *
L,LilSéS
d e T[anière efficieLte.
Vne
réunion
a v e c le responsable
d u pro;et,
l e
Ccntr6lexr d e
Gestion,
l e
Directeur
F i n a n c i e r e t
Corctable,
l e
Directecr
Administratif e t d e s S e r v i c e s T e c h n i q u e s , L ‘-kudizeur I n t e r n e e s t
p r é v u e p o u r p a s s e r e n r e v u e t o u s i e s aspects iLés & l ’ e x é c u t i o n ÛL
projet.
Q u e l l e q u e s o i t l a c o n c l u s i o n h l a suice d e l a renccztre m a r q u é e
d’un procès v e r b a l signé par tous les participants, un document
o f f i c i e l e s t é m i s p o u r mcdifier
l’accord
inlt-2: 012 marqüer la
c o n t i n u i t é .
I . S . R . A .
PROCEDURES DE GESTION DES CONVENTIONS
VII/ CIRCULATION DES DOCUMENTS
I
I
I
11 s'agit des docurr,ents suivants :
* Protocole d'Accord du projet
* Aver.ant
* Correspondances Bailleurs
* Correspondances Partenaires
* Correspondances avec les autres unités
* 01; la Direction Générale ar sujet d*u projet
* Rapports Scientifiques
* Rapports Fizar,-iers
* Y&oires
Niveau Sibge
* Direction scientifique
. rapport scientifique, po*zr étude
. d0cmeî.t du projet, peur zLasse;nent
. correspocdances diverses pzur information
. rappcrt financier, peur attribution
l Conti618 de G8stion
. tous les documents, pour archivage et actions.
* Direction de 1'Administration et des Services Techniques
. documents du projet,
. avenant,
. diverses correspondances
.
rap2Grt financier
. raFp3rt scientlfique,(pour Infcrmation)
* Direction Financiàre et Comptable
. doclx!ents du projet,
. avenant,
. diverses ccrrespondances
. rapport financier
. mémo i re
. aver?ant (pour suivi)
* Audit Interne
. tous les doCum.ents pour i~fom.ati0n.s et aztizns.
I.S.R.A.
PROCEDURES DE GESTION DES CONVENTIONS
VIII/ ELABORATION DES RAPPORTS
J
TOllS
les mois,
le Coztrsleur de Gestion édite 13 Situation Des
Rapports
(S.D.R)
A produire pour
le mois
suivar::
(rapports
scientifiques oü
rapports financiers)
à partir de ia base de
données. En cas de non production de ces rapports. 11 Émet ur.e
Lettre de
Relance
(L.D.R)
3
l'attention
des
respc:sables
scientifiques et
financiers et en
informe ?e
Cirectecr
Scientifique.
Les mcdalités et
les
périodicités de confection dos rzpportz
scientifiques et financiers
sont
définies par 12
Frstocole
d'accord.
Le cirzzit
d u
-,ràicemer,r
de ces documents est éz,ilO 2;~s 1~
Daycie
- e...
"Circulation des documents".
I.S.R.A.
PROCEDURES DE GESTION DES CONVENTIONS
-
IX/ MISE A JOUR BASE DE DONNEES
-
-
- CODIFTCATIQN
- MISE A JOUR
-
- TABLEAUX DE BORD
-
Codification
Lorsqu’une
nouvelle
convent ion
est
s i g n é e , l e
Contrôlerr d
e
-
G e s t i o n r e ç o i t u n e c o p i e dz p r o t o c o l e d’acccrd aecompagcée d e
1 ‘ensemble des documents annexes
-
- F.1.P ( f i c h e d ‘ i d e n t i f i c a t i o n d u p r o j e t !
-
- F.O.N (fiche d'suvert:ure 5~s c$,;vciati,z:s)
- F.S.P !ficke sLzzal,$tique Ju p r o j e t )
-
- L.E.P (lettre d’ex$cution CU proje:)
-1
II p7,:c: 4 t
. *-
I: 2 e C . A . C (conven:ioi? à ccdifier), ccnsul:e l e c1 Tn’n~
L-CII--L
“cod~~ica!--o~”
en s'assurant qu'il n'existe 3xz*:Ee recivzdar,cr qar -
I
les r,iirr;eros a f f e c t é s , c o n s u l t e l e g u i d e codifizatioz et pro:è,ie . . .
:a ccdification d e l a convention.
Il d i f f u s e e n s u i t e l e n o u v e a u c o d e d tzus l e s utilisateurs à e l a -
b a s e d e données.
Mise & jour
Après signature d'une nouvelle convention eu d'un avenant et
codification,
le contrôleur de gestion met à joiir la base de
données. 11 remplit et signe à cet effet un bordereau de saisie
(B.S.B.D:
et porte un numéro et un cachet
"saisie"
sur
le
bordereau accompagné de 11er2semble des documer,ts afférents ~. la
convention.
Loür la
saisie de
chacune
des
parties
administratives,
scientifiques, financiers il peut, S’il y'a lieu, se faire aider
du DS, du DFC, ou du DAST.
TABLPNIXDE BORD
Toüs les mois le Contrôleur de Gestion s'assure que l'ensembie des
irifcrrrstiozs
du mcis portant sur lea ccnventicr.s szrt toutes
saisies dans la base de données, il corrige éventzelleme:t ies
erre.:rs
CU omissions. Si 1s saisie n'es: pas effe:zuSe, il saisi:
le i/-*L
Tiracte.ur Générai et inirie une ncre à 1 'âtzenticn des Chefs
d';ni:es afin que ceux-ci remontent toites les informations ; les
Chefs d':Jnité doivent réagir a:u plus tard 5 (,clnq)
jcxrs à compter
rje 1a reception de la note.
Lorsque toute la saisie est au peint, le Contrôleur de gesticr,
édite les
tableaux de bord suivants qu'il remet au Zirectecr
Général pour diffusion ou pour attribution simplement :
- Liste chronologique des projets(L.C.P)
- Liste dee projets pdt financement(L.P.F)
- Liste des projets par origine du financement(L.P.0.F)
- Liste nominative des projets (L.N.P)
- Liste des projets (L.P.)
- Liste de8 partenaire8 par projet (L.P.P)
- Situation financi&re consolidée des projets(S.F.P)
- Contribution annuelle par fonds
- Ventilation des fonds par unité
- Liste dea projet8 par partenaire
-
- Situation d'exécution technique dea projeta
- Situation d'exécution financidme de8 projets
- Liste de8 responsable8 par projet
- Liste de8 bailleur8 par Unit6.
-
-
-
-
-
I.S.R.A.
PROCEDURES DE GESTION DES CONVENTIONS
X/ ARCHIVAGE
- Protcczle d 'Acccr3
- Correspondances
- Rapporss Scientifiques
- Rapports Financiers
- Pro&s-verbal de r,union
Niveau Unité
ï,'archivage de tous les documents afférents h un p'c'et
- 2
est fait
au ?;vealJ
. &
de l'unité <e l'exécution du prcjet, les ticzumec's sent
.a L
S~US la responsabiiiz5 du chef de I'Lnité.
T-r.
- . .
classeur es:
c=yzert pour
chaque
convezt ion,
232s
-:?aq.xe
elasseür II y a pluslaürs parties :
l/ Dossiar administratif
- Protocole d'Accord
- Marchés ou Contra:s
- P.cT. de réunion
- Ccrrespcndances
2/ Dossier financier
- Rapports Financiers
- Correspondances
- Relevés de comptes
- Plan de trésorerie
- Avis de credit
- Rapprochement bancaires
- Mémoires
-
3/ Dossier scientifique
Rapports scientifiques
Rapport d'évaluation
P.V de réunicn
Correspondances
Niveau SiAge
-
A u
niveau
du siège,
l'ensemble des documents
afférents
aux
convent ions de l'institütc
-
So?t
.
archivés a.2 niveau dü ContrSleur de
Gestion. Le ContrCleur de Gesticz en es: entièrement respcnsable.
Comme dans l'unité, un classeur' est z-ivert par xxvention. Dans
chaque classeur, il y'a 3 parties :
l- Scssier Akninlstratif
2 - Dossier Finâncier
3- Zossier Scientifique
I.S.R.A.
PROCEXXJRES DE GESTION DES CONVENTIONS
XI/ CLOTURE DE LA CONVENTION
Lorsqu'*ùE projet
arrive à expiration
(trois mois avant clôture
définitive), le Directeur scientifique édite a partir de la base
de donnée un
rapport de pr&clôture
(DPR) ; il s'agit d'un
questicnnaire
sur
l'ensemble
des
activités
(scientifique,
administratif ou financier). Si le questionnaire est satisfaisant,
il emet une lettre de prb-clôture (LDPC)/R.A.S. 2 l'attention de
l'Ur.ité de domiciliation du projet ; s'il n'est -,as satisfaisant,
alors i? donne des instructions aux différents responsables afiz
que tous les problèmes soient étudiés et réglés irz?édiatement.
FICHE D'IDENTIFICATION DU PROJET (F.1.P)
INTERETDUTHEME:
COHERENCE AVEC LE PROGRAWlE DE RECHERCHE EN COURS AL'ISRA:
CADRE D'EXECUTION DU PROJET :
- INFRASTRUCTURES
- MOYENS LOGISTIQUES EXISTANTS
- MOYENS HUMAINS
PARTENARIAT ET COLLABORATIONS SCIENTIFIQUES POSSIBLES
FICHE D'OUVERTURE DES N?XCXIATIONS (F.O.N.)
PROBLEMATIQUE OU JUSTIFICATION DU PROJET :
-CONTEXTE
- ACQUIS DANS LE DOMAINE DE RECHERCHE CIBLE
- BESOINS RESSENTIS
- RAISON D'ETRE
OBJECTIFS VISES :
RESULTATS ATTENDUS / ECEIEAN~S :
ACTIVITES A MENER :
MODALITES DE REALISATION :
CONDITIONS FINANCIERES :
MOYENS ADDITIONNELS NECESSAIRES :
- BUDGET PREVISIONNEL
-PLANDEFINANCEUENT
FICHE SIGNALETIQUE DU PROJET (F.S.P)
TITRE DU PROJET :
LIBELLE :
REFERENCE DOWMENT DE PROJET :
BAILLXURDE FONDS :
MON!WQ GLOBALDU FINAN(ZDlENT
(en devise ou en FCFA) :
DATE DEBUT :
DATE FIN :
ORGANE D'EXECUTION :
UNITE DE RECHERCHE :
LOCALISATION DANS L'ESPACE :
RESPONSABLE PRODUCTION -S TECHNIQUES ET FINANCIERS :
ECBEANCES PRODUCTION -S :
RESUMEDUPROJET:
OBJECTIFS VISES :
c i 7
Terms of Reference for ISRA Financial Manager, May,
1996
Final Report NRBAR Financial Advisor, May, 1996
-
Terms of Reference for ISRA Financial Manager
Objectives:
A. Assure that the ISRA Financial Management system is viable and
provides information and tools for senior management to use in decision
-
making (interna1 needs) and responds to public requirements (external
needs).
Scope of Work:
1. Take ownership of and up-date the attached logical framework;
2. Assure the coordination function described in Resultat 3.1 of the
attached logical framework;
3. Revise the Strategic Plan for ISRA’s Financial Management System
5195;
-
4. Develop annual action plan and budget; and
5. Report on progress.
CADRE LOGIQUE
M a i , 1995
ORGANISATION
.
FONCTION FINANCIERE DE
L’ISRA
CONDITIONS CRITIQUES
RÉSUMÉ NARRATIF
Indicateurs Objectivement
M O Y E N S D E
VÉRIFIC.
-l-
-2-
Vérifiables
-4-
-3-
Sources d’info.
Moyens utilis6s.
Finalité/ Raison d’être & LT
Finalité
1 - augmentation du nombre de
Rapports d’activités
La mission de la recherche agricole de
technologies valorisées et
Rapports d’études
I’ISRA :
adoptées
d’évaluation.
Entreprendre des activités de recher-
2 -Augmentation de la demande des
ches pour générer des connaissances
résultats de la recherche
et des technologies adaptées pour le
(technologies).
rl~vc?lo~)pr!rnnrit dos productions agrico
les.
ButlFinalité
But: Raison d’être à CMT
But
Le but de la fonction financière est
Le systéme financier et comptable
Acceptation des
Réception de la
d’appuyer les activités de la recherche
de I’ISRA est accept6 par ses
financements des
lettre.
agricole par la mise en place d’une
partenaires.
projets par les
politique financiére et d’un système de
partenaires
gestion financière adaptés.
1
ANNEXE A :
CONDITIONS CRITIQUES
RÉSUMÉ NARRATIF
Indicateurs Objectivement
M O Y E N S D E
VÉRIFIC.
-l-
-2-
Vérifiables
-4-
-3-
S o u r c e s d ’ i n f o .
Moyens utilisss.
Résultats/But
Résultats 3.1 (résultats à produire)
Resultats fqtt6.1 qlt6 / 6cht5ances)
En attendant l’approbation de
Les activités de gestion des ressources
La création de la Direction Financière
Note de service de la
l’organigramme propos6, la
financières sont coordonnées.
et Comptable intégrant l’ensemble
D G
Direction Générale autorise la
des activités de gestion financiére et
Projet de loi et
mis en oeuvre du système de
comptable (comptabilit6 générale,
décret
gestion financière
analytique, matière et budgétaire)
RBsultatslBut
Résultats 3.2 (résultats à produire)
Resultats fqtt6.i qlté I BchBances)
L’élaboration du plan stratégi-
La planification et la mobilisation à
Les
o u t i l s
s t r a t é g i q u e s d e
Le plan de finance-
que scientifique
court, moyen et longe terme des
planification et de mobilisation de
ment et le plan de la
ressources financières sont réalisées
financement sont conçus et adoptas
strat6gie de
financement
RésultatslBut
Resultats 3.3 (résultats à produire)
Resultats fqtt6.1 qlt6 / Bcheances)
L’élaboration du plan scientifique
L’AIlocation des crédits aux budgets
L e b u d g e t a n n u e l
(consolidé,
Approbation du
a n n u e l
des projets, programmes et structures
trésorerie,
investissement)
est
Conseil
est fait
approuvk
p a r l e C o n s e i l
d’administration sur
d’administration et diffusé à temps
le budget annuel
RBsultatslBut
Résultats 3.4 (résultats à produire)
Résultats fqtt6.I qlté / dcheances)
Le cabinet Ernst & Young com-
L’utilisation transparente et efficace
Les besoins des Centres et stations
Analyse de la
plète les produits attendu
des ressources financières est assuré
en liquidité sont satisfaits en temps
l i q u i d i t é
v o u l u
RésultatslBut
Resultats 3.5 (résultats à produire)
RBsultats fqtté./ qlt6 / BchBances)
Le cabinet Ernst & Young com-
L’enregistrement et la conservation
Une comptabilit6 par fonds spkifiant
Etats financiers par
plète les produits attendu
des informations financiéres est assuré
la provenances et l’utilisation des
fonds
fonds est mise en place
2
ANNEXE A :
I
l
I
1
I
I
I
1
1
1
1
1
I
NIVEAUX
CONDITIONS CRITIQUES
RÉSUMÉ NARRATIF
Indicateurs Objectivement
M O Y E N S D E
VÉRIFIC.
D’OBJECTIFS
-l-
-2-
Vérifiables
-4-
-3-
Sources d’info.
Movens
utiü56r.
RésultatslBut
Résultats 3.6 (résultats à produire)
Résultats (qtté./ qlte / BchtSances)
Le cabinet Ernst & Young com-
Le traitement et la communication des
Les rapport répondant aux besoins
Rapports
olète les oroduits attendu
informations financières sont assurés
des partenaires sont émis
FiBsultatslBut
Résultats 3.7 (résultats a produire)
RBsultats fqtte./ qlt6 / Bcheances)
Le cabinet Ernst & Young com-
Un contrôle adaptée des opérations et
Comptes audités sans reserve
Rapport d’audit
plète les produits attendu
des systèmes est assuré
4
ActivitéslRésultats
ActivitW Ressources: Résultats 3.1
Activites
Compléter le cadre logique, le plan
Constitution
d’un
comité de
Le cadre logique
stratégique, le plan d’action 1995, et
planification, mars 1995
Le plan strategique
ACTlVlTliS
identifier un responsable pour assurer
Séances de travail, 2eme trimestre
Le plan d’action
leur suivi.
1995.
1995
Le cadre logique, le plan stratégique,
Note de service de la
le plan d’action, juin 1995.
D G
ActivitéslRésultats
Activités/ Ressources: Resultats 3.2
Activites
L’élaboration du plan stratégique
Elaborer des stratégies d’acquisition
Un plan de recherche de financement
Un plan de recher-
scientifique
des ressources financibres : plan de
A moyen terme - délai & déterminer.
che de financement
recherche de financements, rencontre
Réunions avec des bailleurs de
à moyen terme
avec des bailleurs, activités rémunéra-
fonds, délai a déterminer.
Un plan de finance-
trices.
Un plan de financement a moyen
ment à moyen terme
terme (operations de recherche,
structures d’appui B la recherche,
activites de production) - délai a
déterminer.
ActivitéslRBsultats
Activités/ Ressources: Resultats 3.3
Activites
L’élaboration du plan de travail
Renforcer la processus de l’élaboration
Le Comité de budget est cr4e et la
Le manuel de
annuel pour la recherche, les
du budget, créer un outil de gestion
gestion de son secretariat e s t
procédures de
structures et la production
assume par le ContrBleur de gestion,
budgétisation
Zeme trimestre 1995
Le budget annuel
3
ANNEXE A :
/
Rs%Il
i. T .
i!Bk
t-eoc.
Institut Sénégalais de Recherches Agricoles
Natural Resources-Based Agricultural Research Project
(NRBAR)
FINAL REPORT
NRBAR FINANCIAL ADVISOR
MAY, 1 9 9 6
by
David W. Holmes
VOLUME 1: TEXT OF REPORT, ANNEX A, ANNEX B
VOLUME II: ANNEX C
VOLUME Ill: ANNEX D
in collaboration with
The United States Agency for International Development (USAID)
USAID Project Number: 685-0285
and
The Consortium for International Development (CID)
USAID Contract Number: 685-0285-C-00-2329-00
Institut Sénégalais de Recherches Agricoles (ISRA)
Route des Hydrocarbures Bel Air
B.P. 3120
Dakar, Senégal
Téléphone (221) 32.24.28 / 32.24.30
Fax (221) 32.24.27
Bureau NRBAR:
Bureau 38, Direction Générale
Institut Sénégalais de Recherches Agricoles (ISRA)
Route des Hydrocarbures Bel Air
Dakar
Adresse Postale
USAID/ANR/CID, B.P. 49, Dakar, Sénégal
Téléphone (221) 32.17.88
Fax (221) 32.17.84
-
Contents
Executive Summary
1 .
Introduction
1 . 1
Background, objectives and anticipated outputs
1.2
Financial management analysis
1 .2.1 Project pre-implementation activity
1.2.2 Project implementation activity
2 .
Achievements, problems, and key recommendations
2.1
Primary problem - no one’s in charge
2.2
Review of the pre-implementation contractor’s reports
2.3
Strategic plan for financial management
2.4
Financial management system development
2.5
Introduction to fund accounting concepts
2.6
Develop a mode1 multi-year-grant financial management report
2.7
Develop grants management information system
3.
Implications and future prospects for ISRA’s financial management
system
3.1
Implications
3.2
Future prospects
4.
Conclusion
Annexes
-
Annex A:
Monthly Reports
-
Annex B:
Biannual Reports
Annex C:
Selected Technical Documents
CO1
Rapport de la Commission Gestion Financière et Comptable,
Janvier 1995
C O 2
Financial Certification - E&Y end of Phase II:
contribution/accomplishment, January 9, 1996
C O 3
Catalog of E&Y reports at CID/NRBAR, 1993
CO4
Review of Ernst & Young reports prepared under USAID contract
685-0285-C-00-2299-00, 1993
C O 5
Compte rendu de l’atelier sur l’élaboration du cadre logique de la
fonction financière de I’ISRA des 13 et 14 janvier 1995
CO6
Ebauches de la stratégie et du cadre logique pour la fonction
financière de I’ISRA, 17 janvier, 1995
C O 7
Le plan stratégique de la fonction financière de I’ISRA, mai 1995
CO8 Financial management assistance, December 12, 1994
C O 9
Amélioration de la gestion financière de I’ISRA, 16 décembre 1994
Cl 0
L’analyse de l’évolution du contrat du cabinet Ernst & Young pour
l’amélioration de la gestion financière de I’ISRA, 22 décembre 1994
Cl 1
L’amélioration de la gestion financière de I’ISRA, 22 décembre
1994
Cl 2
Programme pour la certification du système de gestion financière à
I’ISRA par I’USAID, 23 juin 1995
Cl 3
Programme pour le développement d’un système de gestion
financière viable à I’ISRA et sa certification par I’USAID, 14 août
1995
Cl 4
Termes de référence pour la sélection d’un cabinet d’expertise en
vue de la mise en place d’un système de gestion informatisé à
I’ISRA, décembre 1995
Cl 5
ISRA Direction Générale, Credit 2107-O SE, Cellule de Mémoires,
Situation au 8 mars 1996
Cl 6
Procédures de gestion des conventions, mars 1996
Cl 7
Terms of Reference for ISRA Financial Manager, May, 1996
Cl 8
Scope of Work for Short-term technical assistance to strengthen
the management information system office at the Senegalese
Institute for Agricultural Research, July 1994
Cl 9
Observations sur l’approche proposée pour la mise en place d’une
comptabilité analytique à I’ISRA, 21 février 1995
C20
La comptabilité générale et les bilans par rapport à la “comptabilité
d’entreprise”, la prise de décisions et le contrôle de la gestion, 20
janvier 1996
Annex D:
Plan and Budget for Viable Financial Management System
DO1
Procès-verbal de la Commission Technique chargée de l’examen
des offres retenues et relatives à la mise en place d’un système de
gestion informatisée à I’ISRA, 10 janvier, 1996
DO2
Soumission Technique et Financière pour la Mise en Place d’un
Système de Gestion Informatisée, décembre 1995, EUREXCEL-
ASSOCIES
ANNEX D: PLAN AND BUDGET FOR VIABLE
FINANCIAL MANAGEMENT SYSTEM
Final Report NREAR Financial Advisor, May, 1996
-
-
DO1
Procès-verbal de la Commission Technique chargée de
-
l’examen des offres retenues et relatives à la mise en
place d’un système de gestion informatisée à I’ISRA, 10
-
janvier, 1996
-
-
-
Final Report NRBAR Financial Advisor, May, 1996
Procès-verbal de la Commission Technique chargée de l’examen des offres
retenues et relatives à la mise en place d’un systéme de gestion informatisé à
I’ISRA
L’an mil neuf cent quatre-vingt seize le dix janvier s’est réunie la Commission
Technique chargée de l’examen des offres retenues et relatives à la mise en
place d’un système de gestion informatisé à I’ISRA ainsi composée :
Mamadou Nguer, CG, Président
Ndiaga Dieng, SG, Membre
Pierre Diene, ACP, Membre
Boury Diallo, Al, Membre
David Holmes, CF/O, Membre
Babacar Sy BO, UIG, Membre
A l’issue du dépouillement administratif quatre cabinets ont été retenus :
EUREXCEL ASSOCIES
SAFCO FIDUCIAIRE
TELECOM PLUS
PANAUDIT SENEGAL
Travail de la Commission :
La notation retenue par la Commission est la suivante :
Proposition Proposition
Rang Technique
Financière Total
EUREXCEL ASSOCIES
1
57
13
7 0
PANAUDIT SENEGAL
2
4 6
14
6 0
TELECOM PLUS
3
3 1
7
38
SAFCO FIDUCIAIRE
4
3 0
5
35
En conséquence, la Commission a retenu l’offre de I’EUREXCEL ASSOCIES
comme répondant le mieux aux Termes de Référrnce fixés par la Direction
Générale de I’ISRA.
L’offre de EUREXCEL montre que le consultant a une démarche participative
impliquant les contributions internes de I’ISRA et formalisant la progressivité de
l’avancement des travaux avec des points d’évaluation et de décision clairement
exprimés.
II propose de s’intégrer au mieux dans les travaux déjà effectués
dans le cadre de la refonte de nos systèmes et d’évoluer vers un système
répondant le mieux aux besoins de I’ISRA.
L’offre de prix se décompose comme suit :
Progiciels
53.350.000 FCFA
Assistance
46.400.000 FCFA
Total
99.750.000 FCFA
Cette offre n’inclut pas les charges ci-après :
- les frais de duplication des guides et procédures
- les frais de téléphone et de fax pour usage strictement professionnel
- les frais de dépkement locaux
- les frais de secrétariat et de documentation
- les coûts d’achats et de formation liés aux matériels
Observations de la Commission :
-
EUREXCEL propose un système de réseau pour le siège et un système mono-
poste pour les sites délocalisées en précisant que le système à mettre en place
-
doit découler d’un choix stratégique de la Direction Générale.
La mise en place d’un réseau dans l’ensemble des Unités requiert un
-
investissement. Donc le consultant est prêt à s’investir dans cette direction si
les conditions d’investissement sont réunies.
Mamadou Nguer, CG, Président
Ndiaga Dieng, SG, Membre
Pierre Diene, ACP, Membre
Boury Diallo, Al, Membre
-
David Holmes, CF/O, Membre
Babacar Sy BO, UIG, Membre
-
-
-
-
DO2
Soumission Technique et Financiere pour la Mise en
Place d’un Système de Gestion Informatisée, décembre
1995, EUREXCEL-ASSOCIES
Final Report NRBAR Financial Advisor, May, 1996
REPL'LIQUEDU!iiE,VECX
M.lNISTE.REDEL'AGRKULTURE
l.rmrru~ SENEC~IS DE
~CHERCHES&XICOLES
I.S.RA
-
-
EUREXCEGASSOCIES
DECEMBRE 1995 .’
-
GROUPE EDS-EUROSEPT
SOhlMAIRE
PREAhfBULE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..~.....~~...........~..~~~
2
L
CONTEXTE ,...~U.......................“..~........~......~~..........~.......~..~...~,........~~~ 4
1.1. Contexte of&Mi=tiOMd .....................................................................
5
1.2. Contexte Informatique et Comptable. ...................................................
7
1.3. Contexte Technique .............................................................................
10
._
IL
oEuEcx.I.Fs ~~~.......................~.....................~.....~..~..~.........~.~..~..~.....~ ”
1 1
III. OMET *.....*......*....*....~.............~.~......”..*...................*...........~...~.............“...”14
IV. DEMARCHE M.ETHODOLOGiQUE . . . ..*.....“m.......*.*........................-...“.
16
4.1.
Introduction . . . . . . . . . . . . . . ..-...............-.......*--...................................._._.... 1 7
4.2.
Présentation des phases. . . . . . . . . . . . . ..-........---..................*.......................
19
V.
PRESENTATION DES SOLUTIONS LOGICIELLES PROPOSEES -.-
32
5.1.
principes directeurs dkr~hit~e des l~gkiels ..................................
33
5.2.
IAgicids proposés .............................................................................
33
5.3.
Grilles de fonctioaaalités
...................................................................
37
VI., sTRucTuREs DETRAVAIL W”..UW . . . . ~..-.-“U*.‘*.-U”“*~ . . . . . . ““- 65
6.1.
Présentation des structures de travail ..................................................
6 6
6.2.
Rôle de !‘assistancc du Cabkt...........................................................
6 7
6.3
Organisation gfinéde des réunions.....................................................
67
WL MODALITES DE REALISATION “.a. . . . . . . . . . . -..a......-.-o-a”...H . . . . . . N.-m 6a
7.1. Durée des travaux et planning prtvisionnei- . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . *. . . . . . . . . . . .
69
7.2. Planning indicatif ~........-.....................-....................*.......................__._. 69
7.3.
Limites de notre prestation. . . . . . . . . . . . . . . . . . . . .
..-....................................._._... 71
VLU BUDGET ESTIMATIF l .U...U.-...“.UII..-...UIII.CU.
72
FLU”.-“.em
_-
8 . 1 . Ixfhitioadesprà ...............................................................................
73
8.2. Détail des pti ....................................................................................
73
UC. EQUIPE D’INTERVENTION,.-...,...“,..,-.,.. -.” . . . . . . . “.M-
76
AJiXEXES
.
. Présentation des progiciels KHRONOS-WINDOWS et JUNON-WINDOWS
. Ilhm.ions de I’expkrience d’EUREXCE&-ASSOCIES dans la conduite de
projets informatiques et télématiques
. Présentation d’EUREXCEL-ASSOCIES et du groupe EDS-EUROSEPT
PRJUMBULE
-
LISRA (Institut Sénégalais de Recherches Agricoks) est un établissement public industrie! et
commercial, creé en 1974, qui est placi sous la double tutelle sur le plan technique du
-
Ministère de l’Agria&ure et sur le plan financier du Ministère de I’Economie, des Faces et
du Plan
-
L’ISRA est un regroupement de plusieurs centres de recherches aux disciplines diverses et
ayant chacun se5 spécificités.
-
I1 a essentiellement pour objet de réaliser des recherches scientsques en matière agricole au
sens large (agriculture, foresterie, productions animaks et halieutiques), activité à laquelle
s’ajoute la production de vaccins, de semences sékctionnées et de plans améliorés.
Le Sénégal, pays sahélien aux ressources naturelks limitées est un pays essentiellement
agricole, le secteur agricole dans son acceptation large comprenant la #che distilk près de
80?? des revenus de la population active; aussi I’ISRA joue un rôle déterminant dans le
processus d’accroissement de la production 8gricule, d‘amélioration de la prodxtivîti et
-
d’assistance aux struclures ophtionndJes (ONG, paysans etc....).
Pour fàire Iàce à cette lourde responsabilité pour k devenir du pays ti dans la contrainte de la
Iïmite de ses moyens (humains et financiers), MSRA doit di de syst&mcs de traitement de
ridormation adapté!? e t pedolmants tant pour son managemerrt q u e p o u r son activitC
süent.iijquc.
-
A cet effet, I’ISRA a décidé de remplacer son système tiormatique central, de se doter d’une
nouvelle application comptable et finan&e et de réorganiser !‘Unité Informatique de Gestion
W-W-
Il ne s’agit que d’une première étape dans le processus de ref&ktt des syst&nes dW&nution et
de gestion de l’Institut, qui devra englober l’irnformatiquc scientifique (centres de re&rcbu) et
assurer une cohéremx d’ensemble au niveau des informations manipulées et des outils utilis&.
A ce titre, I?SR4 a élaboré un plan informatique, qui devra être afI% et précisé pour assurer
une totale coh&enct avec le plao stratégique à moyen terme.
Dans ce cadre, k projet NRBAR portant sw biiktiof~ des ressources naturelles, finan& par
ITJSAID, 8 parmi SU objccti& hnéIioratiou de la gestion financière de FXSRA et & la qualiti
de l’infwmation comptable.
-
A cette fin, I%RA a confië i un cabii comptable ERNST & YOUNG, une mission
cfbssistance pour hrnélioration de h gestion 5.nax&e et des systèmes de &stion
-
Les diffiu~ft& rencontrées dans k passé par HSRA pour la remontée de-s informations
mprables en pro- des centres &loign& et Pour l%tabW de situations comptables
-
et financières de synthèse pour l’ensemble de I’institut, difficuîtét confirmées par k diagnoftic
d’EFWST & YOUNG, avaient amené la Directicin Gén&ak I d&àder de centraliser ks
traitements comptables dans le cadre de la mise en oeuvre du nouveau système comptable et
f%î8ncief.
L
Page 2
A le titre, au début de l’année 1995, *ks mesures de centralisation du opérations comptabks et
financières ont été mises en application par I’acquisition &n nouvel équipement informatique
de type IBM AS 400 et des nouvelles versions des progiciels de gestion de la société PRBSYS,
à savoir COBYS, IMOBYS et SYSPAI.
Toutefois, lors de la réalisation de la mission d’évaluation à mis parcours conduite par les
b&Ik.urs de fonds, les membres de cette mission, i l’issue de leur série d’entretiens avec les
responsables de l’Institut au siége et dans les centres de Recherche, ont estimé qu’il paraissait
utile d’étudier la possibilité de maintenir un certain nombre de travaux comptables sur les sites
décentrabs&, afin de ne pas les priver driormations de gestion indispensables à une conduite
efficiente de leur activité de recherche.
C’est dans ce cadre, que notre cabinet, EUREXCEIASSCCIBS, a été approché par les
rapo&les de I’ISfw, compte tenu de nos expériences antérieures dans la réalisation
d’interventions de ce type, notamment auprès de la société cotonnière du CAMEROUN
(SODECOTON).
Sur la base des dysfonctionnements et imperfections de la structure et du fonctionnement du
nouveau système de gestion, la Direction Générale de I’ISRA a décidé d%andonner l’option de
centralisation initialement arrêtée, au profit d’une restructuration de l’Institut en 17 unit&,
aamnpag& de la mise en place d’un systérne de gestion idorm&ké au niveau de chacun
dkntre ai.x
Cette dCcision de décentralisation implique l’utihsation de micro-ordinataus e.t de pr-o@els de
gestionssJociéstantwsitgequedsruksautresunit~dparvoiedecons0quarcxr~
de I’utiIisation en matière de gestion de I’AS 400 et des produits de PRESYS.
Cette solution doit permettre de r&liser des économies sur k coût du fonctionnement de
~ü&rmatique à I%RA et d'offrir aux utilisateurs des produits et outils plus conviviaux dont 5
éissmmnt une maîtrise directe.
L.amissioQcr~objet de la présente ofie, en conformité avec ks termes de réfëraxea,
a pour but d’assister I’ISRq tant SUT le plan organisatiooad quWormatique, dana Ia d&ition
d’un syst&me de gestion d&entrGé dans k-s difFérentes titis ainsi que dans la mise en place
et dans Ia mise en route effective de ce nouveau système.
Ce système basé sur l’utilisation des mêmes progiciels de gestioa (comptabilité et domaines
annexes, gestion des stocks et des immobilisations, gestjon du personnel et de la pale, etc...) au
siège et cIans les autres unit& pum&tra d’exploiter les informations de gestion dans chaque
unité et de la consolider périodiquement UI siège.
h dernier Lieu, iI convient de pr6ciw que k contenu de la présente proposition a été
initialement déf% au terme d’une s&ie de renco&res du Directeur dWREXCFZLASSOCIES
et d’un des Experts Laformaticiens du Bureau de Dakar avec des responsables de l’Institut au
siége et lors de la visite de centres de recherche pris ti titre d’exemple, ii savoir : BAMEIEY,
KAOLACX et SAINT-LOUIS.
Cette proposition a été cornplétt!e et actuaB& A la suite de r&unions tenues entre ks
représentants de ITnstitut et EUFtEXCEL-ASSOCIES, en mtégrant notamment la prise en
compte de la hue structure organisationnelle de IISR4 (découpage en unités) et de l’option
de décentralisation de la gestion teIIe que précisée dans les termes de riftrencu.
Page 3
. I, CONTEXTE
1.1. CONTEXTE ORGANISATIONNEL
L’ISBA qui est né du regroupement de centres de recherche disséminés sur l’ensernk du
territoire national présente de c-e fait une structure décentralisée, organisée en matiére
scientifique par domaines de recherche.
Dans le cadre de la réorganisation de son fonctionnement, des projets de décrets p-tant
sur I’organisation et le fonctionnement sont en cour3 aexamen
Toutefois, à titre transitoire et dans l’attente de la proclamation desdits dkcrets, une ~
orgtis&on &ninistrative, Gnancikrc et comptable a été définie avec l’assistaoce ~‘WI
cabinet externe.
L’1SR.A est dirigé par une Direction Générale à laquelle sont directement rattachés :
- l’Agence Comptable
- le Secrétariat Général
- le Contrôle de Gestion
- l’Audit Interne
- PUnité Informatique de Gestion
- le Bureau d’Etudes Prospectives
- le &c&aria.t Particukr de la DG et le Bureau de ComxGcation.
L’Agence Comptabie, plack sous la rcspOosabifitC d+un Agent Comptable putiarlicr
~~parkbfinbede~~mie,d~F-
et~Plan,e-uhgéedek
~mptabilîté génkrak, andytique et dùe~ aiosi que de la Gestion F-e de
Mitut (Trésorerie et relation avec les bailleun de fonds),
le S~étanat Général assure quant à lui la charge des Approvisionnement tt Logistique,
de 1’Administration et des Rmrces Humaines d enfin de ?Appui Tu&nique.
Les directions des recherches sont implantk dans cinq centres principaux :
- la Direction des Recherches sur la Santé et ks Productipns Animales @R!jPA) au
Laboratoire National dElevage et de Rechexhe~ V&inaires (LNERV) i &&ar,
- la Direction des Rakrck sur les Productions Halieutiques (DRPH) au Centre de
Recherches Ocknogmphiques de Dakar - Thiaroye (CRODT),
- la Direction des Recherches sur lea Productions Forc~&es @RPF) au C-e
National des Reckrck Forestière 4 Dakar (CNRF),
- la Direction des Recbercbes sur lez Culture~ et les Systimes P1uviau.x ~I,I Cwbe
National de Recherches Agricoles (CNRA) à Bambey,
- la Dirdon des Ra&rches sur le Cultures d Systèmes Irrigués B Saint-Louis.
Page 5
Chaque directeur de recherche est assisté du Chef de Service Administra@ Financier a
Comptable, fonctionnellement rattaché à I’ACP.
L’ISRA dispose également de 6 centres secondaires (Solda, Dahra, CDH, Djibélor,
Tambacounda et Kaotack) placés sous la responsabilité d’un Chercheur-Leader appuyé
par un assistant administratifet lïnancier dépendant fonctionnellement de I’ACP.
En& I%RA dispose de 18 stations et points d’appui de prévulgarisation et
d’expérimentation multilocale (PAPEM) et de 15 points d’essai.
-
Cette organisation tient d’être remodelée, la nouvelle structure de l’Institut reposant stu
!a création d’unités, de différents types, 8 savoir :
-
- Unités de Recherche d’ippti (UM)
- Unités de Recherche Régionales (URR)
m Unités de Services (US)
- Unités de Production (UP).
-
Le noweau systéme comptable et financier, à mettre en oeuvre, devra donc s’appuyer sur
cette nouvelle organisation
La ventilation de ces nouvelles unités est la suivante :
-
l Unités de Recherche Régionale~
. URRI-ISRA-Bassc/MoycMeC-
* uRR2-ISRA-Haute
c4lsamm/saiégalorient.ai
. uRR3-ISRA-SudBassinArachidicr
-
. URR 4 - ISRA - Nord - Centre Bassin Arachidier
. URR5-ISRA-Fleuve
-
. URR 6 - ISRA - Zone Sylva-pastorale
. URR7-ISRA-ZonedesNayes
. IJRR 8 - ISRA - Zone Maritime.
-
l Unités de Recherche d’Appui
. lJR4 1 - ISRA - Productions VégétafA
. URA 2 - ISRA - Productions Anifnales
. URA 3 - ISRA - Productions Haiieutiques
. URA 4 - ISRA - Productions Forestières
-
. LJK4 5 - ISRA - Swio&onomie.
* Unités de Service
-
. USDG - ISRA - I%&on Gén&ale
. USIN - ISRA - Unité dlnforznation.
l Unités de Production
. UPVA - ISRA - hoductions Vaccins
. UPSE - ISM - Productions Semences.
-
-
Page 6
-
1.2. CONTEXTE INFORMATIQW ET COMPTABLE
JUSQU’A la fin de l’exercice au 3 1 décembre 1994 l’Agence Comptable de I’ISRA a utilisé
un progiciel comptable COSYS pour la comptabilité générale et analytique auquel étaient
associés deux autres progiciels de gestion, i savoir SYSPAI pour la paie et IMOSYS
pour les immobilisations.
Le progiciel COSYS était implanté tant sur I’ordinateur centrai de type IBM 36, que NC
les matériels de même type installés dans les centres de recherche.
L’utilisation de cette application s’est accompagnée de divers dysfonctionnements, dont
principalement :
-
le manque de maîtrise du système par ks utilisateurs du fait notamment d’une
insuffisance de formation
- i$f%ctation de nouveaux personnels comptables, non formés à ce produit
- l’absence de clôtures comptables phiodiques
- de délais imp0mt.s de remontée de l’hhnnation cumptah des centres vers le
sitige
Ce fait était notamoIent aggravé par les retards Souvent importants clans k traasfcrt
des données des centres sec~ndairu vers les centrts principaux auxquds ib &$at
mtt8chés.
- le manque dI.micîté d dkmOgé&itt dans leS pfoctdur# de traitemalt comptable
- &s cfjfficuitis pour agréger à l‘aide du pfodti COSYS les états finsncritrs des
centru pur Wboration des Keats financiers de syntbke de tf.nsGtut et ia &essitC
cfutiliserunt8bialrpourrtaiisacutm~
Cet ensemble de fkibi~ qui avait pour pri~6pa.k c~ns@ence de priver la Direction
Générale d’un accès d*N un délai raisonnable a l’iiorrnation tinancière et comptable de
ITnstitut et donc de suivi et de maîtrise de ses activih, t’a conduit, ainsi que
pré&hnment indiqué, à recentraher les traitements comptables dans k &e du
nouveau sjdne.
Cette centralisation Se matérialisait par :
- ia tenue par ks gestionnaires des -es Eloignés de borderewx manu& pour les
opérations de trisorerie (banques d caisses)
- h transmission périudique de ces bordereaux au siège pour exploitation
- la réalisation de i’iitégraliti des travaux de traitements automatisks de riormation
sur le site central : saisie, traitements et éditions
- le retour dans les sites éloignés des éditions comptables
Page 7
- l’élaboration de l’ensemble des mémoires de l’Institut par la Cellule Mémoires de
I’ACP sur la base des données reçues des centres
- l’assimilation par le siège de toute alimentation en faveur d’un centre à un
engagement et le suivi en local de l’exécution réelle des engagements (BAI et BC)
par un système à concevoir et installer à base de tableur implanté sur un micro-
ordinateur et déconnecté du système central
Cependant, l’ancienne organisation, perfectible au niveau central (siège), présentait des
-
avantages certains au niveau décentralisé (centres), à savoir :
la disposition en temps réel par les chercheurs des données comptables et
e
-
financières afférentes à leur activité
- le suivi des tiers (banques, bailleurs de fonds, clients, fournisseurs) en relation avec
le centre considéré
- le suivi régulier des engagements
- Etablissement par les comptables de sites des états Granciers, ce qui avait pour
conséquence d’alléger la charge des services comptables centraux et de fiabîliser k
traitement de l’iiormation compte tenu de leur mâlkure maîtrise des Cvhcments
sous-tendant ks transcriptions comptables
Cet ensembk d’avantages et d’inconvénients étaat dBiciIe à ordonner et i
hiérarchiser, nous avons tenté lors de nos entretiens au s2ge et dans tes sites, de
dresser un bilan objectif de cttte situation passée et d’en appréhender ks
conséquences pour ks olientations fiJtures
Notre constat global, explicité ci-après, est que ce systisne a présenté dea faiiksses,
essentiellement causées par les procédures organisationnelles et tiormatiques en vigueur
et non par la structure et k fonctionnement de CC système proprement dit.
-
Les éléments saillants de ce constat sont :
**-
-
s
l‘iinvénient majeur : le manque de remontée. régulière d‘informations comptables
et 6nancières des centres vers le siège, était dû à :
.
l’absence d’obligation de procéder à des clôtures comptables me&uelks
-
(aspect organisationnel)
-
.
les modalités de transferts des infonnacions des oniinateurs loc.aux va-s k
système cefwiil (aspect informatique)
Une procédure fréquemment utilisée, consistait en ef%t h déplacer l’unité
centrale des sites vers le siège et de vider automatiquement l’ensemble des
fichiers comptables (aspect informatique).
La réalisation des clôtures mensuelles précitées aurait permis
-
de ne remonter
que les écritures de la période considérée et n’aurait tisité que l’emploi de
quelques disquettes
-
Page 8
. les difficultis remontrées p o u r procéder a partir d e C O S Y S â l a
concaténation des comptes pour l’établissement des états f%anciers de
synthèse étaient causées par le manque d’homogénéité dans les codifications
comptables (aspect organisationnel) et par un espace mémoire insuffisant sur
l’unité centrale (aspect tiormatique).
- les manques de performances du progiciel COSYS résultait essentiellement des
causes suivantes :
.
le paramétrage incomplet du progiciel lors de son installation pour l’adapter
parfaitement â l’environnement et au fonctionnement de l’Institut,
.
la perte de maîtrise (utilisateurs/mformaticiens) de ce produit du fait de
nombreux départs ou mutations des personnels formés,
.
l’insuffisance de formation des agents utilisateurs du progiciel, notamment
marquée, d’une part par un délai important entre la formation initiale et sa
mise en service dans les sites et d’autre part, par une simple formation “sur le
tas” pour les personnels tiectés ultérieurement.
.
i’ii de support matériel (capacités de stockage des informations
dispo~~<s SUT les IBM 36 de l’Institut) pour permettre de pleinement utiliser
ks potenti&és du progiciel.
fassi, nos conclusions qui sont codorm~ avec les orientations de décent4sation de la
gfzstion actuellement prise5 par Ia Direction Gétit, portent sur la disposition au si&
et dans un difai très court de Fiégralité des informations comptabks et financi&es, de
maniêre â mieux asseoir la prise de décision, par le biais de l’utilisation d’un système
mixte de traitement de IWormation :
.
Un premier niveau de traitanent comptable et 6nancier sur les sites éloignés leur
permettant de conserver k suivi et la maitrise de leurs activités.
.
Un transfert rés+Aier de l’ensemble de ces données vers le si+ge, suivant des
pro&& techniques â étudia pour choix (disquettes, lignes spécialisées, réseau
SENPAC, réseau RTC).
Cette solution ofie deux avantages majeurs : -
- répondre tant â l’attente de la Direction Générale qu’au voeu formult par les
responsables des centres éloignés (chercheurs et gestionnaires) de ne pas conna&
de régression dans leur système de gestion local,
- accroître tes chances de réussite de la mise en oeuvre du nouveau système en
obtenant l‘adhésion de I’ensemble des utilisateurs au niveau centrai et dé-local&. _,
Page 9
-
1.3. CONTEXTE TECHNIQUE
L’équipement IBM AS 400 F 10 et les logiciels de gestion de la société PRESYS
installés au siège ne seront plus utilisés dans le cadre du nouveau système d’information
de gestion.
-
La solution technique retenue, reposant sur un double niveau de traitement dans les sites
éloignés et au siège nécessite d’utiliser des micro-ordinateurs de type PC (486, Pentium).
L’ISR4 ayant d’ores et déja programmé l’acquisition d’équipements informatiques. pour
ses sites éloignés, cette solution n’aura qu’un faible impact financier pour le”‘ volet
matériel.
De meme, les progiciels de gestion proposés, devant fonctionner en ewironnement
micro-informatique, leur coût unitaire reste relativement modeste.
A l’issue de l’étude pré.aIabte et notamment de l’étude volumétrique, il sera possible
d’affiner la configuration proposée pour chaque site.
En conclu&on, la mise en oeuvre d’un système de traitement d6c-entraJ.G de iinformation
de gestion permet- pour un budget raisonnabfe, de doter ks responsables (chercheurs
et gestionnaires) d’un outil apte à leur fournir des informations pertinentes d actu&&
en temps réei, d’alimenter de façon régulière et permanente k siège pour asswer une
gestion globale et éclair& de Rétablissement tout en ivitant ks risques d’engorgements
des swvices centraux du siège.
-
II permettra également, grâce au gain de temps obtenu en évitant la répétitioo des mêmes
travaux (saisie manuelJe d’un bordereau, saisie déconnectet sur ks sites éloignés de
certaines opérations, telles que la trésorerie, saisie SUT le site central), d’enrichir et de
dèvdopper ks actions de contrôle du Si@c a611 de fiabiliser I’iormation linancière et
comptabk de l’Institut.
-
-
-
Page 10
-
Les principaux objectifp assignés à cette mission bassistance Ecouvrent :
POURLESCENTRLSDERECBERCIIE
-
-
Les doter d’un outil de traitement de l’information comptable et financière, convivial,
d’utilisation aisée et apte à leur procurer en temps réel toutes informations utiles à une
gestion efficiente et économique de kurs activités.
.:
Ce système devra notamment assurer au niveau des sites décentralisés :
‘-
v&y!’
-
I _ .-
-
. le traitement de l’ensemble des opérations comptables’ et les éditions
correspondantes (journaux, bahnces, grands livres, statistiques diverses...)
. k traitement de fa comptabilité analytique et la détermination des coûts des
activités
. le suivi des relations avec les tiers (personnel, clients et fournisseurs)
. le suivi de la trésorerie (relations avec les banques et position par compte)
. h gestion budgétaire et le suivi des engagements (gestion des BAI et des Bons
d e C o d e )
. la gestion des mémoires ékborés Mement
Assurer k suivi des conventions contractées avec ks bailleurs de fonds
w
- pm $ac&dcx à tout moment et à la demande aux informations CO~~U et
Ma par consuhtion A kfan ou pu tition puticlle ou totale
- Permettre Haboration de situations périodiques ou de 6n d’exercice
-
Assurer la @on régulière des stocks et des immobilisations
- Assurer la gestion de la paie du personad contractuel et joumalier.
POUR LFI SIEGE
- Récupéra de façon automatique sur le système central, sans nouvelle saisie, Ies
-
infomtiom de gestion ayant fait l’objet d’un Ier niwxu de traitement sur lu sites
dOigots.
-
Cette aihntahon du site central devra répondre aux exigences suivantes :
réguhrité de la transmission des informations des sites suivant une périodicité et
-
desmodcspr64trmints
l
. &mutivité des informations transmises Pour une période considérée
. ccmtr6Ie pré.alable en tirée du site central.
- Permettre bagréger les informations provenant des d*Sërents sites pour disposer &ne
information fiable a globale pour i’ensembfe de f’hstitut
Page 12
- tirer un traitement pexmaneot des opérations spécifiques du siège (comptabilité,’
gestion des immobilisations, etc...)
- ,&URX l’élaboration de situations périodiques et permettre la confection des états
fj.nam$ers de synthèse dans le respect des délais baux.
- Permettre un suivi renforcé du personnel (formation, missions, . ..) et une gestion
réfière de la paye de l’ensemble du personnel de l’Institut.
Page 13
.
-
Dans k contexte indiqué ci-avant et conformément aux objectifs ciblés, notre
intervention aura l’objet suîvartt :
-
~~,Iyser la stwcture sur le plan organisationnel et informatique du nouveau
système d’~&ormation de gestion, lancer et superviser les actions prioritaires afin
&.mplanter les solutions de traitements décentralisés sur site, sur des bases
organisationnelles performantes et op&ationnelles.
- Proposer des ajustements et adaptations du système d5nformation de gestion du
siège pour assurer sa parfaite compatibilité avec les options de décentralisation de
la gestion arrêtée par la Direction Générale.
- Fournir une assistance pour le choix et la mise en place du matériel micro-
informatique destiné aux sites iloignés.
- Concevoir de manière détaillée avec les utilisateurs et les informaticiens le système
de gestion comptable, financier et d’administration des sites éloignés.
- Fournir et adapter les progiciels et logiciels de gestion des différentes unités en
fonction de l’environnement organisationnel et matériel propre à I‘ISRA.
- Procéder aux tests nécessaires.
-
Mettre en place les nouvelles applications de gestion décentralisées dans les unit&
(siège et autres sites).
- Procéder à la formation des utilisateurs et des infotmatici~.
- Concevoir, rédiger et mettre en place ks procédures liées à la mise en oeuwe de
ces nouvelles applications.
w
Etablir le plan thématique de l’Institut au niveau des différents sites (réseaux
locaux) et entre ces sites et le siège (réseaux externes).
-
Evaluer le coùt des transferts de données et optimiser le budget de télécomrnun&-
tiens de l’Institut.
- Contrôler l’exécution des procédures d’échange de données entre les sites éloignés
et le siège.
-.
- Etdiir cl gérer le calendrier de mise en oeuvre de manière à répondre au Marx
wx ptiorités dégagées par la Direction de I’Tnstitut, notamment pendant la période
d’exécution du projet (exemple : lancement de la gestion des engagements dès le
début de Yuwvention).
Page 15
-
-
Il? DEMCHE METHoDOLOGfQUE
PROPOSEE
-
-
-
-
4.1 -
INTRODUCTION
L’approche que nous proposons pour ia définition et Ia mise en place des applications
décentralisées de gestion comptable, financière et d’administration s’inscrit dans Ie cadre
d’une approche structurée.
D’une façon générale, nous mettrons tout en oeuvre pour assurer la fiabilité et la
pérennité de ce système d’iiormation aux meikures conditions de prix et de délais.
plus précisément, les principes qui guideront la réalisation des travaux seront les
suivants:
.
Les st.rwtures et I’organisation du travail sont déties dans un contexte mixte
(équipes internes, équipes externes), associant étroitement organisateurs,
informaticiens et utikateurs. L’intervention n’est pas destinée à se substituer 0~1~
utilisateurs et aux informaticiens mais plutôt à les aider et à les guider dans toutes
les phases de choix, de conception et de mise en oeuvre des systèmes de gestion
qui sont les leurs.
.
La démarche proposée est basée sur une approche participative qui pennettn de
prendre en compte les besoins de knsemble des utilisateurs cor~~-&~ au moyen
de riunions où phrsieurs competefrces dktinctes seront représent6e.s.
.
NO~IX ‘inmvention est modulaire de façon i pouvoir s’int6grex au miatx dans ks
~~~IGUIX &jA efkctués dans k cadre de la refonte de vos systèmes comptables et
.
finaaaendenvuecfadapterlanshuedrUnportaacedeM>treassistance
avos
besoins dans chacune des phases du projet.
. Notre expérience pratique de mise en oeuvre des systèmes de gestion nous a
permis de développer une méthodologie structurte et efkace, adaptée aux
c.aractéristiques fonctionnelles et techniques des progicids Cvohés du marché, du
type de CUJX que nous proposons d’iinstak.
.
L’équipe d’intervention devra :
- d&nir et respecter un plan qualité et un ensemble de r&gJes de s&u.rit&,
- formaliser la progressivit& & Favancement dts travaux avec des points
d’évaluation et de décision cLairement exprim&,
Lc découpage du Projet en phas& pro&Ie de la nécessité de rationaliser et de
qnchroniser les tâches des diS&ents adeurs dont les compéterws et la coopératîy sont
~&~~saires pour un bon système db.formaGon : Di.r&ion générale, utilisatws,
organisateurs et in.Gorr.naticiuls.
Chaque phase ne pourra être considérie comme terminée que lorsque les documents qui
en sont issus auront été revus et approuvés.
Page 17
.
-
Ainsi que présklemment indiqué, certains domaines pourront être priorisés (exemple : la
gestion des engagements) et faire l’objet d’une mise en oeuvre anticipée, pour obtenir des
résultats immédiats, sans attendre la finalisation totale de l’ensemble du projet.
Les phases identifkks ef prises en compte dans la présente o5e pour l’ensemble des
_
applications de gestion dtkentralisée sont les suivantes :
. Préparation / Lancement
. Etude préalable
. Etude détaillée
. Réalisation
_ Recette
. Mise en route.
Le schéma sur la page ci-contre présente la structure de ce découpage de l’iiervention
en phases.
-
Page 18
4.2. PRESENTAmiN DES PHASES
4.2.1. PEUSE 1: PREPARATION / LANCEMENT
Cette phase est fondamentale pour le suc& global de la mission. Elle doit en effet
permettre d’expliquer quel est le sens des travaux qui vont être entrepris a& de mot.&r
l’ensemble des interlocuteurs d participer aux actions menées u d’iitaurer un v&&bk
dialogue avec l’équipe d’intervention.
Créer les conditions du SUC~& de I’opératioq en proposant aux équipes des objectifs et
en 1~ dotant d’un plan de travail et de méthodes.
Cette étape consiste i obtenir et prendre e-n compte ks documents &tants w k
tloqJve43u système c o m p t a b l e et fiaaack, revoir globalaae4lt le ireg&&Jw
inf0rinatique.s et prendre en coasidératioa k niveau bavwemeat d~projetsamm.
Pour le boa fonctio nncment du projd, un Groupe de Projet est a%, compost dw
reqxmsables du projet au niveau de MSRA et &EUREXCEL ASSOCIES.
DCS groupes de travail coaqxcnant du représentants du personnel tiormatiqu~ et du
personnel comptable sont constitut% en fonction des besoii.
Pour cette mission nous proposons de surcroît., d’associer 2 ou 3 perwnws de l’IJlG a
de h Comptabilité afin de développer une réelle synergie entre l’équipe d”iiervenfion
E~JREXCEL et le personnel de I’ISRA
Par ullarn, riin des moyeas kIgi5tiques est f%isée.
~;e plan de travail de l’iiterwntion est établi de Eaçon précise et soumis au comité de
projet, les dates des réunion de travail et de validation sont arrêtées.
-TATS :
.
Plan de travail validé
. SensiiiIisation générale aux enjeux de la mission.
Page 19
-
42.2. PHASE 2 : ETUDE PREALABLE
(Structuration générale des domaines gestion comptable, financière et administration
dans les unités de I?nstitut)
Cette phase doit permettre de formuler des recommandations en fonction des actions
d’organisation qui auront été menées afh de prendre en compte de manière plus
_
précise, les besoins des utilisateurs en matière de gestion dans les différentes unités de
I’htitut et les impacts de la décentralisation de la gestion sur la structure du système
1
d’information centrai.
0BJEfflFs:
-
.
Concevoir les spécifications fonctionnelles générales du système dMormation et
de gestion a’ble, en précisant les principes de gestion, règles d’organisation et
-
structure du système d’information.
.
Préciser les solutions logicielles / matérielles.
.
Défkir de manikre détaillée la trajectoire de mise en oeuvre du projet.
Etape 1: Spécijiins fonctiomdlès gèdrales
o D&o~page fonctionnd et orgmisatioond du projet et formalisation du
r&ls de gestion propres i la nature même des systèmes d’information
automatti (SIA).
Notre connaissance de I%RA nous permet de poser les bases de ce découpage et
--
d‘approcher ks pkipes directeurs que devront respecter les futures règles de
gestion dans krs situ éloignés et au siège :
-
Système intégré comptabilité générale / comptabilité analytique / gestion
budgt3iùrc
s saisie unique d’une Op&tion pour alimenter les différents systèmes.
- identification des fonctionnalités des comptabilités auxiliaires :
. clients
. fouïiüsseurs
* personnd
. débiteurs / créditeurs
-
. bsmqu=
avec compte a4kctifau niveau du plan de compte général
- suivi ‘mtégré des véhicules.
.- Systemt de pilotage de la trksorerie
- comptes bancaires et caisses tenus quotidiennement
-
- situation de la trésorerie du site
- élaboration de plans de trésorerie annuels.
‘-
Page 20
.
Système de gestion des engagements
B saisie des prévisions budgétaires des sites
. saisie des engagements (‘BAI et BC)
. dispositian sur place en temps ré4 du disponible.
.
Système de gestion des mémoires
a récupération automatique des informations du système comptable
v &&xxation de la matrice Tenancière du mémoire
v possibilité de connection ultérieure avec un logiciel documentaire pour
l%boration uxnpl&e du mémoire.
.
Système de gestion des conventions
s récupération des informations financières de la comptabilité
m suivi de la convention et détermination de la position actualisée par
rubrique.
.
Système de gestion des immobilisations
. gestion du fichier immobilisations
m suivi des mouvements
- calcul des amortissements
m génédon des écriturts comptables.
S@mc de gestion des stodcs
l
m gestion du fichier articles
a suivides-
m vlhkation du stocks
- génération des écritures comptabks dans la compta2GJ.S &i&es.
Gestion du personnd et de fa paie
l
w gestion du fichier du personnel
s confàtion de Ia paie du pcrsonnei
s suivi des missions et de la formation.
L’ISRA s’étant fixé comme objectif de r&hdre knsemble de ses systti
d’information et de gestion, il est rtécessaire d’analysu de façon fme b besoins
s+ciiques aux autres domaines non couverts par le présent projet tds que la gtstion
des stations, la gestion des achats et fa gestion prévisionnelle du personne! pour (USUTCT
A terme, la cohérence d’ensemble du système d‘information de hstiM
DW C.C cadre, la pré étude réalisée par k Cabiiet, lors de sa visite de situ
decent~rfaitnssortirkbesoindemisetnplacxcPunJyslèmedcgestiondela
maintenance interconnecté à ht gestion des immobilisations et B la gestion des stocks et
comportant :
- planification des opérations d’entretien (prévïsiotrs)
- suivi des interventions sur les installations c-4 matériels (stations, etc...)
(réuliwtions)
- ” suivi des consomrriati&s de fournitures et pièces détachées.
Page 2 1
-
o Etablissement des modèles de fonctionnement en fonction des tpécifkitb de
I’ISRA : sites, hommes, machines utilisées “.
Une synthése des actions et des conclusions auxquelles nous aurons abouti à cette
étape du projet permettra de prendre en considération les spécifkités ou cas
particuliers propres à I’ISRA qui nécessiteraient un ajustement des rigles générales
élaborées.
o Vérification de In cohérence entre les informations (données) et les r4gks de
-
gestion (trritemeots)
Cette vérifkation permet d’assurer la qualité et la cohérence de la conception des
systèmes.
o Etude volumétrique des flux et des niveaux de stockage des doankr sur la
base des hypothèses d’évolution de l’activité des diZfércnts sites de I’ISFU.
Cette étude permet de dimensionner les besoins en espace mémoire et puissance de
calcul des solutions logicielles et matérielles qui doivent être précisées lors de
Etape 3 ci-après.
Pour l‘exemple des systknes, il conviendra en outre :
- d’identifier les contraintea s’iiposant au projet gestion comptabk, hncière
. *
e
t
-
,adanskssit~~oignCsetausiégeetconduisrntiLimiter
l@uakrs du choix possibles en matière Crorganktion, gestion et soh~tions
te&niqucs ;
de vérifier la cohérence des choix fonctiorm& et organisationr& entre ce
-
m
projet et ks spécifications retenues dans k cadre de la refonte des systèmes
d’iiorrnation et de gestion de l’Institut, et de proposer tous ajwicmcnts
souhaitables pour accroître leurs performances.
-
Etape 2 : Formalisation des so1ution.s logiciella d mut-es
-
o La décision de décentralisation de la gestion prise par la Direction GéMratc de
I’ISRA est tout à fait adaptée aux besoins des utilisateurs et au contexte de DSlLk
-
En effet, les avantages de cette solution sont :
- Une rapidité d’installation qui permet de respe&r’ ks délais induits par k
-
lancement du nouve81.1 systéme comptable et financier et d’administrttioa
Une IiabiIité de mise en oeuvre puisque l’on peut cspkrex de la part des
-
s
progiciels proposés une couverture à 90 % des for&onnalitis demandées
par les utilisateurs des systèmes ; dans la Ggative nous préconisons de
réaliser des développements spécifiques adapt& (exemple : gestion des
stocks).
- Une maintenance aisée qui peut être assurée à un ler niveau par les
structures concernées de I’ISRA (UIG et ACP).
-
Page 22
lns~tut Sérkgalais de Rcchc~chcs Agricab
-
Ainsi, sur la base dè ce choix, la démarche de l’étape 3 sera la suivante :
w
Revue des progiciels proposés par EUREXCEL-ASSOCIES pour la
couverture des besoins fonctionnels et la prise en compte des contraintes
professionnelles identifiées,
s
Détermination des adaptations à apporter à ces progiciels en termes
fonctionnels et techniques et réalisation des analyses pour les logiciels
spéc*ques,
- Précision de l‘architecture matérielle en fonction des contraintes logicielles
(solution progicielle ou logicielle déclinée sur les PC des sites e-t au siège),
m
Présentation et discussion des conclusions permettant d’engager ensuite le
processus d’adaptation et de paramétrage des progiciels et de mise au point
des logiciels spécifiques.
o Pour le siége, il conviendra de procéder à une analyse fine de la solution
retenue d’utilisation des mèmes logiciels de gestion que dans les sites
décentralisés, sur une architecture matérielle à base de réseaux de PC.
Cette étude couvrira les volets suivants :
- Organisationnd : détermination de l’impact sur les modes opératoires du
siège et des sites décentralisés
- Technique : ivaluation des différentes solutions pour les Oguipements
informatiques et télématiques (réseaux locaux et externes, etc...)
s
Financier : chiffrage précis en matière d’investissements, de coûts de
fonctionnement (consommables, personnel, . ..) et de maintenance.
A I’issue de ces travaux, nous proposerons à la Direction Générak de IISRA le
choix de la solution paraissant la plus performante pour assurer l’effkience du
nouveau système d’information et de gestion et sa pérennité dans l’avenir.
Etape 3 : Trajectoire de mise en oeuvre des systèmes
_
Cette étape permet de préciser le scénario de mise en oeuvre du progiciels dans les
sites décentralises et au siège, en précisant :.
.
JA coniiguration à retenir pour le premier démarrage en fonction des contraintes
de la société,
.
Le découpage du projet en phases jusqu’au démarrage en fonction de la
configuration de lancement prévue,
.
Les étapes de généralisation et d’optimisation ultérieure avec le choix du site pilote
et la modélisation de la démultiplication sur les autres sites,
Page 23
-
. Le dimensionnement des besoins de FISlU pour le service informatique pour gérer
le nouveau systkme et l’assistance de notre cabinet pendant la phase de démarrage.
RESULTATS DE LA PHASE 2 :
.
Point de fin de phase sur l’avancement des actions d’organisation
. Dossier des spécifications fonctionnelles générales du projet gestion comptable,
-
financière et adminktra tion au siège et dans les sites éloignés
-
.
Dossier d’adaptatioo des progiciels
. Dossier d’analyse des logiciels spéci5que.s
-
. Plan d’action de mise en oeuvre des SIA dans les sites éloignés et au siège.
-
-
-
Page 24
42.3. PENSE 3 : ETUDE DETAlLLEE
(Conception générale et détaillée des SM)
OEUECTIF:
11 s’agit, a partir des résultats de l’étude préalable, de procéder à la conception détaillée et
à la description exhaustive des nouveaux systémes d’information automatisés pour le
projet comptable, financier et d’administration dans les sites éloignes et au siège.
DEMARCHE :
Etape 1 : Définition de l’utilisation des progiciels et logiciels spécifiques
- Périmètres couverts
e Structure des données d’imputation
- Structures d’agrégation
- Stntcture de reporting
s Choix et organisation générale des fonctionnalités utilisées.
Etape 2 : Sp;Cifrcation~ aYtaNét~ des ~stth~ d’alimenhztion des app&&m
- Etude des interfaces ‘amonts” et des modalités d’iiput des informations de base a
provenance des utilisateurs primaires.
FOU.&IJES par les utihsateurs primaires des jeux d’essais permettant de proc&r
a
aux tests de paramétrage.
- Etude des interfaces entre le systéme comptable, financier et d’administration
enti et celui de-s sites éloignés.
Etape .3 : Identification des adaptafiom ah progicieb au spécljkitéx a2 la soci&
Les progiciels que nous proposons doivent couvrir pas moins de 90% des fOnCdOM&&
demandées par les utilisateurs. Cependant il est probable qu’un certain nombre de ces
fonctionnabtés soient trait#s de’üwi&z standard par l’outil informatique et ainsi peu ou
pas adaptées aux spécifkitcS de I’ISRA
les travaux à réaliser sont donc :
- le recensement des développements spécifiques à réaliser
- la rédaction- des dossiers d’analyse organique exposant les spkitkauons
fonctionnelles détaillics des programmes complémentaires.
Page 25
Institut Sdrtkgatais de Rabcrcbu~
EL~~ceAssoclEs
-
-
Etape 4 : Définition des modes de fonctionnenrent organisationnels liés aux
progiciels
-
Cette étape permet d’ajuster les règles d‘organisation itablies lors de l’étude préalable aux
contraintes des progiciels qui n’avaient pas alors été identifiées.
-
Etape 5 : Affinage des andyses relatives aux d6vehppemnt.s spécifiques
-
Ces travaux ont pour objet de procéder 4 des ajustements de la structure des
développements spécifiques par une prise en compte plus fine et plus approfondie de
l’organisation, des modes opératoires, des besoins et contraintes de I’ISM
RESULTATSDELAP~~E 3:
.
Dossier d’analyse fonctionnelle générale et détaillée
-
.
Jeux d’essais des utilisateurs fournis.
-
-
Page 26
4.2.4. PEASE 4 : REALISATION
Mettre en oeuvre et suivre la bMC exécution de tikhe~ définies et décrites dans le
dossier d’étude détaillée. Cette phase couvre 9 !a fois les aspects informatiques
(adaptation des applications), mais aussi organisationnels (rédaction des procé&r~).
DEMARCHE:
Les travaux ainsi réa&& pour la partie informatique seront les suivants :
- Paramétrage des progiciels
- Développement des adaptations spécifiques
- Test programmw
- htégration / tests de l’ensemble logiciel
- EWyation l Nidation cahier de recette
- Doameatafhn tique de réalisation.
b partie organktion4k ~~asiste a mettre & la dis@tion de 1’ISU un manuel &
pr&we administratins et COmptabICs tenant compte :
-
d’une part, des options retenues dans la structure du systkme d’information,
- 8-e paft. des obje&fs de contrôle interne et dkfkacité opérationndle.
Le manuel de prockdures devra décrire :
- Le schéma général du système
-
Lt circuit de documents sous forme narrative et de diagrammes de tic&.t.ion
- Les taches a efftier pour chaque intervenant
- b différentes étapes de contrôle nécessaires avant la comptabikation ai& que
1elKpériat
- et tracé et le nombre d’exemplaires de documents utilisés aussi bien dans la phase
de traitement umud que pour ce qui ameme ks documents informatiques
- Le mode de classement dis documents.
Page 27
Le manuel de procédures devra penxxttrt i chaque utilisateur d’assurer les objectifs de
-
gestion spécifiques à chaque fonction tout en respectant les normes standards de :
-
- fiabilité et rapidité d’obtention des informations
- compréhension facile des tâches en cas de rotation de personnel
m identification des responsabilités.
-
REXJLTATSDEWPHASE 4:
.
Ensemble logiciel présentable en recette
I
-
. Utilisateurs prêts à recevoir la formation à l’application.
-
-
Page 28
42.5. PHASE 5 : TEST ET RECElTE DES APPLICATIONS
S’assurer que l’ensemble de la fourniture est c~nforrne aux spécifications de l‘étude
&dlée et apte à satisfaire une exploitation en service régulier.
DEMARCHE :
Etape I : Test et recetlc dks qplicathnr sur jeux d’essais
U s’agit de vérifier la conformité des progicick et fogiciels et de la documentation avec
les résultats théoriquement attendus.
- Recette de la documentation : Il s’agit de vérifier que la documentation fournie est
complète, claire et si elle correspond bien à la description des applications livrées.
Recette te&nique : n s’agit de virif# que ks progickfs fournis sont conformu
w
aux normes et à l’état de l’art avtc la mise en oeuvre dbutiis de contrale
automatisés.
- Recette fonctionnelle : Il s’agit de &ifier k conformitt des r&suhah avec ks
fonctioanalités définies dans I’étude détail& et les &ultats tbhiquti attendus
(hx d’esww).
Cette phase est SBI~OII& par WI prhverbal de ratte pr~vis~in qui met en
&&~IX les derniers régIages à réaliser pour aborder la recette définitive.
Etape 2 : Receffe définitive
Il s’agit de vérifier que les applications fhes et la documentation d’exploitation SOI~~
aptes à satisfaire une exploitation en service r@lier.
Cette phase est sanctionnée par un prochvehal de recette détitive, qui autorise h
mise a~ route du nouveau système.
Elle cowune k site pilote et le si&.
bXJLTATS DE LA PHASE 5 :
.
Pro&-verbal de recette sur jeux d’essais signé par I’ISRA
. Proc&verbaI de recette définitive Signé par FISRA
.
. Manud d’utilisation
. Manud d‘exploitation
. Manud de procédures
. Manuel d’iiation.
Page 29
4.2.6. PELGE 6 : MISE EN ROUTE
-
OEwxTLF :
Mise en exploitation réelle au siège et dans les sites éloignés.
DEMARCHE:
Etape 1: Fomatim des utilhn
-
Cette étape peut être plus ou moins importante en fonction de l’acquis culturel des ftturs
utilisateurs et de leur niveau d’implication dans la mise en oeuvre.
Elle a pour objectif de disposer de gestionnaires sur sites capables de procéder aux
opérations clés liées à l’utilisation de l’outil informatique :
- saisie, consuitation et édition
- sauvegarde et restauration
Elle porte également sur l’application des nouvelles procédures inhérentes à Mlisation
des progiciels et logiciels de gestion dans les différentes unites de l’Institut.
-
Cette étape a pour but de rendre les difkents sites opérationnels par hstailation des
équipements matérids (micro-ordinateur, imprimante, etc....) et des logiciels de gestion.
-
Elle comporte les Oprtions suivantes :
-
- Aménager les locaux (électricité, climatisation, sécurité, etc.....).
- Installer physiquement les matériels et lo$ciels.
- Initialiser les progiciels.
- Définir et paramétrer les protections d’accés.
- Rendre opérationnels les postes de travail.
-
-
Etape 3 : Bascuccmcnl .hfornd~ue d dhnamzge
-
Il s’agit de passer du syst&ne existant au nouveau @me.
Les mécanismes et règks à observer pour réussir ce passage sans régressions, c’est-Mire
de telle surte que Ilrsager n’aperçoive .que les avantages par mppwt à ia situation
antérieure, font l’objet d’un mécanisme de basculement qui vérifie la cond&m de
réversibilité sur une période probatoire jugte signific&e.
Chaque site d’exploitation (siége, site pilote et autres sites) sera doté d’un sc&ario de
-
basculement personnalisé.
Page 30
A cet effi le cabinet assistera I’ISRA pour la reprise des donnks historiques issues des
m&ns systèmes et initialiser fes bases de données des nouvelles applications de gestion.
RESULTATS DE LA PHASE 6 :
.
L’ensemble des sites sont en exploitation
La h et la validation de cette étape marque le respect de la part de notre cabinet
l
de son obligation d’asistance au titre du projet-
-
Page 3 1
-
V. F~SENTATION DES SOLUTIONS
LOGICIELLES PROPOSEES
-
-
-
-
5.1.
PRINCIPESD~~EURSD'ARCHITECTZIREDESLOGICLELS
Le respect des principes directeurs de l’architecture des logiciels proposés permettent de
garantir la traje&re+zible en tenant compte des spécificités de IX&4
Ces principes reposent sur :
b prise en compte du caractère fondamental de la cohérence du système
s
d’information.
Le système d’information doit garantir la conunun.icabiliti des applications qui le
composent.
L’urgence
m
des besoins est prise en compte et privilégie le recours à des progiciels
dont ta mise en oeuve est plus rapide, sauf pour les domaines pour lesquels
compte tenu des fonctionnalités requises, une application spécifique est plus
adaptée (ex : gestion des stocks).
- L’ergonomie des produits, c’est-à-dire une adaptation de l‘outil aux besoins de
l’utilisateur implique la fourniture de produits aménageables pour les saisies et
paramétrables pour les éditions.
L’aménagement du planning de mise en place intégrera la prise en compte de trois
m
paramétres :
les priorités de gestion qui seront mises ca kvidence au cours de l’étude
l
préalable,
l’enchaînement logique des sous-systèmes d’iiormation (la comptabihte
l
générale avant Ia comptabilité analytique par exempk),
. la capacité de USlU à mtégrer ces nouveaux outils.
5.2. LOGICIELSPROPOSES
Pour la couverture des besoins spécifiques aux différentes applicatjons de gestion ciblées
par les termes de références, nous proposons des solutions i base progicielle et logicielle,
qui font l’objet d’une présentation synoptique ci-après.
L’ensemble des logiciels proposés fonctionnent dans un environnement WIIVDOWS ce
qui garantit leur actualité et leur compatibilité avec les autres produits standards du
marché des logiciels et utilitaires.
Les applications retenues recouvrent :
- Lu comptabiiilë :
. générale
. tiers : clients, fournisseurs
. analytique
. budgétaire
. suivi des véhicules
. suivi des conventions.
Page 33
tustihit scntgalais de Rabcrcki Agriak
Le suivi des véhicules permettra de retracer pour chaque véhicule pris
individuellement les montants de fiais supportes (carburants, pièces détachées,
entretiens, etc...).
Le suivi des conventions est opéré à partir du deuxiéme axe analytique et permet
de retracer pour chaque convention l’ensemble des opérations la concernant, (avec
-
des possibilités de ruptures successives (baiileur de fonds, convention et rubrique).
Le progiciel proposé est “KHRONOS WINDOWS” qui allie une forte puissance
-
de traitement, semblable à celle des produits tournant sur mini-ordinateur, à une
parfaite convivialité pour les utilisateurs.
-
Les principaux critères distinctifs de ce progiciel sont :
-
l’ergonomie, par un accès aisé à l’ensemble des fonctions offertes,
-
s
la simplicité, notamment par l’utilisation de boîtes de dialogue,
w
la sélectivité, par la possibilité de faire des recherches, consultations et
éditions multi-critères,
-
la puissance, par la mise à disposition d’un nombre presque illimité de
possibilités (nombre de comptes, nombre de ptkiodes comptables, plans de
-
présentations analytiques), avec pour seule contrainte les capacités des
équipements matériels.
-
- h gesrion & 19 trésorerie
.
budget de trésorerie
-
. suivi de la trésorerie.
L,.e progiciel comptable KHRONOS WINJJOWS permet de procéder à un premier
-
niveau de suivi des opérations de Morerie en date de valeur.
NOUS proposons de récupérer ces mouvements à I’&Je de l’extracteur de
KHRONOS et de procéder à la gestion dynamique de la trésorerie (budget
g&sant, suivi actualisé des réalisations), par I’utîlkation d’une application
sp&%que développée sous FOXPRO-WINDOWS pour serrer aux plus près les
-
- réalités de I%RA
- lo gesfion des engagemenis
Le suivi des engagements (à priori) vient compléter le dispositif budgétaire
(prévisions budgétaires et suivi des réalisations) effectué à l’aide du module
-
correspondant du progiciel de gestion comptable KHRONOS WINDOWS.
Aussi, compte tenu de la relative simplicité des fonctionnalités attendues et de la
-
nécessité d’iiterfacer le suivi des engagements avec le suivi budgétaire à posteriori
précité nous proposons de procéder à un développement spécifique sous FOXPRO
wINDows.
-
Page 34
m
gestion &s smds
la
.
suivi des mouvements de stocks
. valorisation des stocks
Compte tenu de la particularité des besoins de I’ISRA en matikre de gestion des
stocks, limités au seul suivi des opérations sur stocks (mouvements et
valorisation), il ne nous semble pas opportun de proposer la fourniture d’un
progiciel
En effet, la solution à base de progiciel présenterait, à notre avis un double
,
inconvénient :
ne pas utiliser une grande partie des fonctionnalités du progiciel (gestion des
w
achats, gestion commerciale, etc...)
à I’inverse, nécessiter d’apporter des modifications substantielles à la
B
structure du produit, notamment pour l’enregistrement des mouvements, CC
qui est toujours délicat et coûteux.
fassi, nous proposons de réaliser un développement spécifique sous FOXPRO-
-WS, répondant aux fonctionnalitis attendues des utilisateurs et
uniquement tek-ci.
- la gestim <des immobilisakvrr
.
gestion comptable des immobiisations
. gestion d’une base de données immobiisations.
le progiciel proposé est “IMMO-WINDOWS’, qui est totalement compatible avec
Ie progiciel comptable KHRONOS et qui présente t‘avantage d’associer aux
fonctionnaLUs classiques de la gestion des immobilisations (gestion du fichier
i~~~~~ifisations, gestion des mouvements et cafcul des amotissements) un
véritable outil de gestion des informations complémentaires (locaktioa, utilisation
d’une immobilisation, rattachement à d’autres tquipements, etc...).
- la galion des ressources humuines
.
gestion de la paie
. gestion du fichier personnel
. gestion des missions et formations
. gestion wiak.
le progicid proposé est “JUNON-WlNDOWS”, qui est à l’heure actuelle un
produit leader sur k marché en matière de gestion moderne de la paie et qui ofie
une grande puissance de traitement ainsi qu’une parfaite souplesse d’uti?isation
Page 35
-
&s principaux critères caractéristiques de ce progiciel sont ;
- Convivialité, notamment grâce à une aide en ligne très performante,
-
- SCcuritC, par l’utilisation de fichiers cryptés, compressés et iJlisibles associés
à une gestion des droits d’acch par utilisateur,
-
- Confort, par de larges possibilités de visualisation et de modification à
récran.
-
- Puissance, par des possibilités d’utilisation trés étendues (nombre iDimité de
matricules, sections, établissements, historique de la paie par matrku!e sur 3
-
ans, possibilités de plusieurs paies dans le mois pour un même matricule,
etc...).
Les progiciels proposés, KHRONOS-WINDOWS et JUNON-WINDOWS font
l’objet d’une trts large diffusion en France, notamment auprés d’importantes
sociétés commerciales et industrielles ainsi que dans plusieurs pays af?icains et à
-
Madagascar.
Il convient de préciser que le Groupe EUROSEPT et le Cabinet EUREXCEL-
-
ASS&XES disent ces deux progiciels pour les besoins de leur propre gestion
interne, ce qui garantit une parfaite maitrise de Ieur fouctionnanent par nos
-
équipes d’intervention.
-
-
-
-
-
-
Page 36
5.3. GFULLES DE FONCTIONNALITES
L’ensemble des grilles ci-aprés pré-sentent pour chaque application de gestion retenue, les
fonctionnalités offkrtcs par les progiciels et logicih que nous proposons de fournir a
IWRA.
Ces grilles de fonctionnalités doivent permettre de s’assurer du degré de satisfaction par
ces produits des besoins identifiës par les diffërents services concernés de l’Institut.
Bien entendu, elles devront être ajustées et compktées A Yksue des travaux constitutifs
de l’étude prkhble, mais sans pour autant remettre en cause kurs composantes de base
qui doivent impérativement d’ores et déjà couvrir les principaux besoins précités.
En annexe, à la présente proposition nous joignons les plaquettes descriptives des
progiciels KHRONOS (comptabilité) et JUNON (paie).
Page 37
FONCl-lONNALITES
DOMAINE : COMPTABILITE GENERALE
-
-
FONCTIONS PRINCIPALES
GESIWN MULTI-DEVISES
~SAlStEDESOD
LNTERAcrIvE
1
-
CENTIMLISATION DES COMPTABILITES
AUTOMATIQUE
AUXILIAIRES
TENUE DU PLAN DE COMPTES
PERMANENTE
TENUE DU CALENDRIER DES TRAITEMENTS
PERMANENTE
TRAlTJ%ENT TEMPS REEL ET DIFFERE
. CLOTURE AUTI~MA~YQUE
REPRISE A-NOUVEAUX DETAILLEES
BLLAN
ouv-ERTuRE ET CLOTURE
-
. GESTION EN DATE DE VALEUR
SURBMESkEINTERACI1YE
DATE VALEUR
-
.GESIlONDE.S~
SUIVANT CODE SITE
- MODALITE TRAITEMENT REJET
. RESAJSIE
INTERACTIVE
- GENERATION DES CONTREPARTIES
GENERATION DES CONTREPAR-
TIES MTOMAllQUES
Df3,ULLEES
- PARAMETRAGE DES ECRlTURES
SUWAJ’JT CODE
. sm
. COMPTE/SOUS COMPTE
. IMPUTATION ANALYRQUE
AxEAcnvITE
. IMPUTA-IWN CONVENTlON
AXE CONVENTION
. SUPPORT DE SAISIE
-
-_ .
- DOCUMENTATION
. LIBELLE
. DATE COMPTABLE
-
_ DATE DE VALEUR
. MONTANT
-
Page 38
DOMAINE : COMiTABILlTE GENElL4t-E
I
FONCllONNALl-I=
CoMhiENTAlREs
I
- NOMBRE DE COMPTES LLLlMl-l-ES
- NOMBRE DE MOUVEMENTS tLIl.Ml-l-Es
- AIDE EN LIGNE
- MANUEL UTILISATEUR PARANETRABLE
- GESTION DES DROITS D’ACCES :
PAR SOCXETE
PAR DEPARTEMENT
PAR COMPTES
PAR JOURYAUX
PAR MENU
- PROTECTION DES FICWEftS CRYPTES
COMPREs’iEs
-
Page 39
SAlSlElNFORhfATIQUE
INTERACTIVE
~REPRISEECRJTURES
ALLMENTATIONAUTOMATIQUE
AUTRFSSI-I'ES
PARREPRISEDESECRJTURES DES
UNlTE!5DANSLACOMKABlLn-E
INTERFACE AVEC AUTRES APPLICATIONS
AMONT
.PAIE
TRANSFERTAUTOMATIQUE
. IM.MOBlLlSATlONS
. SrocKs
CENTKUISATlON COMPTABILiTES
W?aLIAlRES
. MODALITES OUVER-lURE DES DB3WIENlS
SURTOUSCOh4PTESCLASS&S1AS
T Y P E S D E COMPTABm A -
. CEKîRALIsATION AUTOMATIQUE DES
MODULES :
. FOURNISSEURS
SURCOMFTESCOLLECllFS
.cuENTs
-
- PLUSLEURS NZVEAUX DE RUPTURE DES
coMmcoLLEcnFs
- PûsslBlL~ DE RAITACHER UN c3XWl-E
INDIVIDUEL A UN OU ?LUSlEURs COMPTES
coLLEcrlFs
-
PLAN DE COMPTES
-CONTROLEDESACCESAUPLANDECOMPTF?j
PARCODEACCES
-PO!fSZBLLmD&CREU1ETMOO~~N-
PARCODEACCES
-
COMPTEENCWRSD'EXERCYCE
-GESl-IONDES CONTREPARTIESAUTOMATI-
PARJOURNALrx
QUES MULTm.ES
C4LXNDRlER
-P0SSlBILITEDECREEi&MODMERETEDEDïIFR
PARCODEACCES
C0WWLlEitLECtUEI'JDRlEJtCOMI'MBLE
- POSSIBILITE DE OERER UN NOMBRE IUihilTE
DANSLALIMITE DESCAPAMESDU
DEPERKHXSCOMPTABLES
Page 40
FONClION~
COMMEM'AIREs
1
CLOTÜRES
- GESllON DE PERIODES PROVISOLRES
PERMElTANTDEPASSERD=ECRîIU=
COMPLEMENTAIRES SURCEITEPERIODE
-CLOTUREAUTOMATlQUEDESCOMPTES
ALADEMANDE
-GENERATIONAUTOhfATIQUEDUJoU~AL
ECRn-URESDE SOLDECoMPTES
DECLOIURE
C-=6ET 7 ETDE DETERMNA-
I-lONDESiSoLDESC~~~
TIQUESDEGESTlON
-COEXI!3-ENCEDEDEUXEXERCiCESEN
UGNE
OUVERTURE
-REPRISEAUTOMA'TI~EDESA-NOUVUUX
~LDESGLOBAUXOUDETAILLES
AL'OUVEK'IUREDEL'EXER~CE(~~A~+
SUFVANTLEl-lRAGE
COMFI-ERESULTAT)
-POSSLBUITEDEREPRJSEPROVISOIRE
PARTELLE ou Tous c0MPl-E.s
DANS-A-NOUWAUX
lNTERRC%ATlONS
-iNTERROGATIONMULTl4SUl-ERES
SUR
TOUl-ES~COMPOSANTES
D'UNEECRIIURE
.JOURNAL
. COMPTE
.L!BELLE
. DAlT
- MONTANT
. CODE ANALYTIQUE
. DATE D’E.CHEA?KE
. ETC...
Page 41
ts R.A
NRfXCEL- AssQczs
-
COhlhlEKl-AlRFS
I
EI)IllON DE TOUS CES ETATS A U
DEMANDE
- LIS1 E DU PLAN DE COMPTES
. JOUKNtWX
. tiRWD LIVRE
- COhlI”I ES DE RESULTATS
. 91 LA L’IONS PLIKIODIQUES
- l’RFI’,%.\\
I-ION DU BILAN El’ ANNEXES
- RELEVES INDIVIDUELS DES CoEIlPl ES
GENEIWUX
EXPLICATlON DE sou)=
i-- REGROUPEMENTS DES COMPTES PAR SI-I-E
- EDTI’ION DES ETATS DE HN D’EkERCICE
- DECWIKMI SI-AYlSllgUE ET FISCALE
-
I
-
Page 42
FON~‘llONNALlTES
COMMENTAIRES
IJ’~II .~!jAl ION D’UN (‘ODE DE I CAJMCTERE
I’cxJR [.A ~II:TE 13 DE 2 ChRWl-ERES
POUR
LE DEI’MZTEMENT (UNITE)
11.1 lLIS..4’llON
DE DEUX AXES D’ANALYSE
AC-I-IVll-E
CONVE.WlON
(;[-sl10N Dl-. l’LI!SII’UKS NIVE.WX DE
SEGhll:NTr~llON :
UNI’I’F.
1Di3I
PK@3LX!!l\\lt:
ME PROJET
l-IN,WC‘EMtY 1
Il1k.M
UN CODE dWl.H l(JC!t DE 6 CAlWc1’ERaES
A.\\!! .~~lVll E ET CONVENJ ION
POUK CIlAQUE AXE
GES-tlON PLUSIIIJKS PLCWS ANALYIIQUW
POSSIBILITE DE PAfW+fE-mGE
jAISIE DES MOUVEhIENl3 ANALYIIOUES
AL&kNTAIlON AUTOMAnQUE DES MW-
~MENTS EN COMPTABILIlF ANALV-ilQUE
A PAR-IIR DES ENREGISlREMENTS
DE
cohm,u3lLrlx GENERALE
VENTlLATION MOUVEhIENTS SUR CODES
SUIVMi-r CODES ANALy-lJQUES
ACTIVTI-E
V~NTltiTlON hIOU\\‘EhtENlS
SUR CODES
SUlV,WT CODES CONVEN~IONS
CONVENTION
. j’Os.SIBILJTE DE SAISIE MANliELLE
SUK J0L‘RNA.L 00 ANALUnQUE
D’ECKllUREs ANALYI-IQUES
f.X-A-l-‘S DE SORTIE
_ El’Ar AJwL\\-lI’I~Uli DE SUIVI DE L’ACmVl-lF
VI~N’l’l1 .,\\mON DES COU= DES
PAR UNI-l+ :
SAINS ANALYTIQUES
DE
B&/UWE
CHAQUE UNITE PAR :
. GRAND UVKE
- PROGRAMME
- OPERATION
-ACTION
- ETAT DES COUTS PAR ACIIWTE
1KtGROUPl34tNT DES COUTS
RAlThCHES SUR CODE ACTIVITE
- ETAT ANUYTlQUE DE SUIM DES CONVEN-
VENmU\\TION PAR BAILLEURS DE
TIONS PAR UNI-I E :
FC)NDS ET CONVINTIONS
_ BALANCE
_ GKAND LIVRE
Page 13
1.5 RA
EUREXCEL-ASSOCIES
-
DOhlAINE : Gk2S’l’lON Bt:D<;FTAlW
-
‘KIN(‘lI’ES
-
PoSSII~II ll E DF. BUDGET AUX NIVEAUX
DE REGROUYEMENT UNTIF,
t~t!Dtil’-I‘S D’INVESIWSEMENT El’ DE
CLASSES2-6-7
FONCIlONNEMENl
-
t R,\\,‘ist EH 1’ DES DONNEES D’EXt3.3JllON
AUTOhlAl-tQUE CLAS!5E 2 - 6 - 7
tIIJt~GE’I’AlRE Dl: Lt\\ CDhIt’TABILl-tF
(;CNLRALE ET ANALi-IlQUE
-
D1:l.t .RbllNA-I’ION Al’1 Oh4AllQUE DES
CALCUL D’ECARTS SUR LA PERIODE
LC,u( I’S SUtV~WT L:?it! Pt:RIOt~tClTE
El’ CUMULES EN VALEUR ET Pc
PAR~~lETRx~3LE
SNSIE DES BIONTANTS PAR PERIODE POUR
CtlARGEMENT DE CHAQUE RU3RtQUE
CilAQUE RUBRIQUE BUtXW-At=
PAR MO(S OU PAR DUPLICA-tlON St
MONTANT EGAL
. 7 R,WSFERT DES CHARGES ET DES PRODUIIS
AUTOMATIQUE SUIVANT TABLE
DANS LES RUBRIQUES BUDGETAtRES
- <‘/vCIJL AUTOMhliQUE Ut3 ECARTS ENlRE
SUIVANT PtRtOOICITE VARLWLE
VAJ.IURS BUDGETEES ET RE,Ul!!Z!ES :
EN VALEUR ET EN Cr POUR L,\\ PERlOtlE
EN VALEUR ET EN ‘3 CUMULES DEPUIS
t E DEBUT III: L’ESFRCICE
FI’A’I‘S DE SORTIE
. BtJl>GET D’tNVI~llSSEhiENl’ ET DE FONC-
SUIVI DES PROJETS ET INVESIIS
J JO!iNEMENT PAR UNITE ET GLOB,\\L’X
LIONTANTS PREVISIONNELS
- I~.Ylr‘CI!‘llON BUDCiEl.,ORE Plu IlNlTt:
MONTANTS REALISES ET ECAR’IS
ET GLOBALE
- VENl‘lLATtON BUDGETAtRE DE L’EXERCICE
VEN-I-lLA-l-lON DES REALISATIONS
MENSUELf.ES PAR RUBRIQUES
UCUGEThlKL;S ET PAl4 MOIS +
(‘ll!dl!L EXERCKE
tI1~lol~lf)lll.S 1’1 IIHI~\\NNIlI.l.S
Page 4-4
I.S.RA
CUREXCEL-ASSOClES
UOhL\\lhE : MXTlON TRESOKEWlk
~(>N~l‘IONN.\\1.lTFS
~~<)N~‘I‘IOhS PRIN(‘IP.\\LES
orctL\\ nONS tN ESPECES / PAR
BANQI’ES EFFEl’S / CREDOC
SUIVXVT DAX VALEUR SAJSIE
SUR BaE RELEVE DIS Ii,Lv~tX
PKCAL‘W EVCNT SAISI
REiwsE 2~uTohl,\\7-tQuE
tit.StION 1 <‘III:~\\N(‘II.R ;\\ r;\\KiIK I)I\\~E
Al Ihfl Nl’r\\‘l ION r;W VOMI’-I’,UjI-
L)‘tC’IIE:WCt CKt:ANCl:S El’ DL13 ki
LII L:. GENEKXII / AUXtLtAJRE
~II~I~ ,i JOUK AU~O~I,~TIQ~~E
ET EDITION
SUR BASE PMNING PtWAL,WLE-
DU PL,WNING
DE TRESOKERIE
GLtSSANT
MENT SAlSI
;AISJE OPEJWTIONS BE TKESOKERIE
TKIWSI’ERT DE LA COMPTABlL~
GKNER,tLE
POUR LI’S OPERA’l7ONS DE :
.BANQUE
. CAISSE
SAJSIE Slr~uF.1.I.E PW:R CIlAKCiER
BUDGET DE TRESOKt:RIE
. S/USiE hl,WUtLLE KCLI:SES BANCAJKES
REPKISF AtlTOhl,\\llQI’F RLLEVES BWCAJRES
SUR SI!pl’OK 1’s hihGNE7-tQt’FS
- BUDGl3 DE TRI’SOKIIKIE
GLI%aNI
SUIVA.~ r~RmDlcrr~ vh~m.3~~
(t’AK t3ANQlJF.. CAISSE E’î CONSO-
._
LIDE)
- EClItX~CltK
S E L O N DA7-ES E C H E A N C E
- RELEVE DES OPEMTIONS BANCAtRES
SUIVANT DATES DE VALEURS
EN UA?E UE VALEUR
SAJSIES EN COMPTABILITE
- El A I’S DE KAWKOCIWMENIS
B,WC.-UKI:S
AU-l OMX17QUES
.
- Sl1’UAI7ONS
PAR BANQUE
SUIVANT PARAMmGE
- E.l,\\l. Dl-S Dt-l’k:NSCS P:W NrYrt!tuI
S U I V A N T PARAMETRAGE
Page 45
LS.n.A
-
DOMAINE : COMPTABILITE CLIENI-S
FONCTIONS PRINCIPALES
-
. GESIlON DES CLIENTS :
-
. REFERENCES CLIENTS
DENOMINATION / ADRESSE
_ COORDONNEES BANCAIRES
BANQUE /No COMPTE
. ENRJ33KlREMENT CREANCES
GESI-ION # MODES
-
- StW3E DES REGLEMENTS :
-
. REGLEMENTS PARTIELS
PARTIE UNE FACTURE
_ REGLEMENTS TOTAUX
MONTANT TOTAL FACIURJZ
. LE-I’TMGE IN’l-ERAW
AUTOMATIQUE A LA SAISI&
. LE-I-RAGE MANUEL
iNlRODWT A LA WSIE
- MODE DE LE7?RAGE :
-
. MANUEL
. AUTOMAllQUE
- DELElTRAGEP0SSW-E
A TOUT MOMENT
- SUM DEMANDES ACOMPTES ET ARRHES
-
- REMlSEENCAlSSEMENT
. PAR BANQUE
. PAR NATURE REGLEMENT
- ANALYSE SGLLX.9 CLlEN-Ri
DETAIL DU SOLDE GLOBAL ET
SOLDEWlTRE
- IuXEVES COMPTES CLIENTS
DETAIL DES ECW-llJFtES CLIEKIS
- ARRETE REPRISE A NOWEAUX
AUTOMATIQUE
-
-
-
-
Page 46
FONCllONkUWTES
SAISLE MANUELLE FAClURES/AVOIRS
. Af-FKHAGE AUTOMATIQUE REFERENCES
CLIENTS
. CALCUL ET AFFECTATION AUTOhfA-nQUE
T.V.A
StUSIE DES OD :
. REPRISE AUTOMATIQUE DES FACTURES
APUREMENT AUTOh4ATlQUE DES
D’ACOMPTE DANS FACTURE(S) DEFINITIVE
ACOM’T-ES SUIVANT PRORATA DE
CHAQUE FAClURE DEFINITIVE
. !&USlE DES VlREMEN-lX COMPTES A COMPTES
JOURNAL OD DANS AUXILLURE
CLIENTS
SA1SIE DES RECLEMEKi?VLeT?RAGE
. AFFICHAGE PLECES COMPTABLES CLIEN’TS
ACCES iNTERAcN AU N’ PIECE
POUR LEI-lRAGE
- AFFECTATWN PARTIELLE OU TOTALE
DES REGLEMENTS :
. SUR NUMERO DE PIECE FACIIJRE
. SUR NUMERO DE RELEVE CLIENT
POUR RELEVE REGROUPANT
PLUSIEURS FACIURFiS
REMISE A L’EMXJSSEMEI’R
- BORDEREAU REMlSE BANQUE
Page 47
FONCl-lONHALITES
COMMENTAIRES
-
N?‘ERROCATlONS
-
- FICHIERCLIENTPAR NOM
CONSlJLTATl0NSPARAMETRE.S
COMPTECLIENT
SOLDEETDETAlL+ANOUVEAU
1
-
LETIRE
AFFICHAGEPARFACl-UREETPA.RCGM~
MONTANTFAC-IURENONREGLE
DUSOLDECOMFTABLE:
-
ACCESAANA.LYSEDETtiLEEDU!=LDE
PAR:
.FAC-lURE
. AVOIR
.REGLEMENT
.N' Lb-l-RAGE
-
El-An DE SORTIE
-
.JOURNAUXDEVENTE
_
. JOURNAUXOPERATIONSDtVt?~
-
~GRANDUVRECIJENTS
PAR NATURE DE CXMPTES
- BALANCE CLIENT5
PERmDE ET CUMULEE
-
- BALANCECLIENTSDOUTEUX
IDEM
- BAUNCE
AGEE
PARANTERIoRm
- RELEVE DECOMM-ECLIENT
DfZTAKDESECRITURES
-REWCE
RELANCEENFONCllOU DE
L'ANTERl0RrrE
-
- BALANCEDESLMPAYES
- .
SUIVANT DATES ECHUNCE
-
-
-
Page 48
l.S.n.A
~ONCTIONS PRINCIPALES
GESI-lON DES FOURNISSEURS
. REFERENCES FOURNISSEUR
DENOhfINA7-lON/ADRJ3SE
. ADRESSE DE LIVRAISON
SI # ADRESSE LEGALE
. ADRESSE DE REGLEMENT
SI I ADRE!SSE LEGAL8
. BANQUES
DESlGNATlON/ADRESSE
SAISIE DES FACTURES / AVOIRS
PREPARATION DES REGLEMENTS PAR TYPE
TRI PAR VlREMENTKHEQUE/EFFET/
ESPECES/CREDOC
RELEVES PAR LOT DE FACIURES
REGROUPEMENT DE PLUSlEURS
FACTURES ET SUIVI PAR N’ DE
RELEVE
. PREPARATION DE L’ECHEANCIER
SUlVANT DATE D’ECHEANCE
FOURNiSSEURS
- Dohi-tcnunONS
BANCAIRES FT
OlSlION DES BANQUES
WPROCHWrlWtS
-rouRLEsEfFErs
- immmciAnms
IposEIBUJrES DE CGNSULTATIONS :
FACIURURCHERWFRS
- ARRETES ET REPRISE DES A-NOUVEAUX
AUTOhiAllQUErPOSSlBlL~ DE
REPRîSE DU SOLDE LETTRE
. GESTIONDEUTVA
- DOCUMENTATION DU CODE DEVISES
TAUX DE CONVERSlGN
. CONVERSION FACIURE EN DEVlSE EN F.CFA
AlJTOMAYlQUE SUIVANT TABLE
DES TAUX
. ECLATEMENT MGNTANT FACTURE EN
EXEMPLE : ECLATEMENT EN
PLUSIEURS CmwFEs coMPTABBJrE
ACHAWSPORTSSUR
GENERALE
ACHA~GES
ET TAXES
- INDlCATlON DU CODE BANQUE SUR
SUlVANT TABLE CODES BANQUES
LEQUEL LE REOLEM- SERA lUSLIsE
- IJZIRAGE AUTGMAl-lQUE ET
SUR NUMERO DE PIECE
MANUEL FACI-UREWAVOIRS
PAR= ET GLOBAUX
Page 49
LS n.A
EummL-AssoQLf-
FONCTlONKALITeS
COMMEWTAJRES
-
‘R4lTFsMENT DES REGLEMENTS
-
TRAITEMENT ET PREPARATION AUTOMATIQUE
SUIVANT DATES D’ECHEANCES SAISIES
DES TyPE!j DE REGLEMENT EN FONCllON DES
DATES D’ECHWCE
-
REGROUPEMENT DES FACIlJRaES PAR :
. BANQUE
SUIVANT CODE BANQUE
-
. FOURNISSEUR
PAR COMPTE INDIVIDUEL
. TYPE DE REGLEMENT
CHEQUE,MREMENT/EFFET,EsPECES/
CRJZDOC
REGROUPEMENT DE-S ECHEANCES PAR BANQUE
TRI PAR BANQUE ET PAR FOURNISSEUR
l
LE-I-l-fWGE AUTOMATIQUE DES REGLEMENTS
!
. MANUEL
-
. AUTOMA~QUE
1
I
EDITION D’UN ETAT DE PRGf’OSKlGN DE
SUR BASE DATES D’ECHEANCE
PAlEMENT MOomABLE PAR :
_ BANQUES
/
. MoN-Ta4N-r5
-
. ,WWJLATION REGLEMENTS
_ l-Y-F% DE REGLEhfEN-lX
-
. PROPmON DE PAJEMENT
EDfllON :
.PARLcJT
TOUS LES REGLEMEMS A UNE DATE
. A LA DEMANDE
DONNEE
. CHOCX DE !.A FREQUENCE DE I-IwTEMENT
POSSIBUJTE DE PARAhlETR4GE
-
DOMIQLIATIONS BANCXIREZS I?l-
RAPPROCXEME;YrS
- EDITION D’ETATS DE SUIVI DES TlTRES DE
A L’ECHEANCE PAR BANQUE ET -l-j’PE
PAIEMENT
DE REGLEMENT
- GESI1ON DU PORTEFEUILLE DES EFFETS
GESTION DE L’ACCEPTATION. DE
-
A PAYER
L’ESCOMPTE ET DE L’ENCAPSSEhlENT
-
-
-
Page 50
FONCTlONNALlJ%S
COMMEKTAIRJZS
/
h-l-ERROGATIONS
FACTURES FOURNISSEURS
N’
FICHlER FOURNISSEURS
. cOMFTES FOURMSSEURS
INDIVIDUELS ET COLLECIKS
. AFFICHAGE PAR FACIURE ET PAR COMPTE
VENTILATION DANS LE TEMPS EN
D’EFFETS A PAYER
FONCI-ION DES DATES D'ECHEANCE
- BESOLSS DE TRESORERIE PAR BANQUE
SUWANTDATESD'ECHEANCE
- HISTORIQUE FOURNISSEURS
RESllTUTlON DEL'HISI-ORIQUEPM
COMPTESUR'N'MOIS
- DETtUL A-NOUVEAUX
REPRISEDUSOLDE LE-rTRE
ETATS DE SORTlE
- JOURNAUX D’ACHATS
PAR ‘IYPE DE COMPTES
- JOURNAUX OD
OPERATIONS REGULARISATION
- GRAND lJVRE FOURNISSEURS
MONTANTS PERIODE ET CUMUL5
- &AUNCE
FOURMSSEURS
PAR PERIODE
- BALANCEAGEE
DETALLPARCOMPTFINDMDUEL
. RELEYE DES COMPTES FOURNISSEURS
- EFFETS A PAYER
PAR DEVISES
- FACNRES EN DEVISES
SUIVrtVT N’ PIECE
- R.EGLE.MESiTS PAR BANQUE
- LE-I-IRESDEREGLEMENT
PARTYPEDEFOURNISSEUR~COMPTE
INDIMDUEL
Page 5 1
I.S.RA
Ev#xcEl.-*ssocIEs-
DOMAINE: CES-I-ION DES ENGACu(ENTS
FOff CTIONNALITES
COMMENTAIRES
FONCI-IONS PRINCIPALES
- RECUPERATION AUTOMATIQUE DES
PREVISIONS BUDGETAIRES DU PROGICIEL
COMPTABLE
_ SAISIE DES ALLOCATIONS DE RESSOURCES
APPROUVEES PAR UN BAILLEUR DE FONDS
- CALCUL AUTOMATIQUE DE LA COTE PART
EN % DU MONTANT BUDGETE FUSANT
L’OBJET D’UNE APPROBATION PAR LE
BAILLEUR DE FONDS
. SAISIE DES E?iGAGEMENTS (BC, BAI)
- SAJSLE DES DEMWDES DE PAIEMENT
ENGAGES AL!! BAILLEURS DE FONDS
- DE’l-ESWWAl-l~ AlJTOKATiOUE DU SOLDE
DISPONIBLE PAR RlJBRlQUE BUDGETALRE
(RELWJAT)
CONSULTATIONS / EDITONS
- CONSULTATION OU EDITION DES FICHES
D’ENGAGEMEhT PAR SOURCES DE
FINANCEMENT ET RUBRIQUE
-
-
Page 52
‘.
guftaca-usxq
DOMAINE : GESIYON DES flocI(s
FONCIIONNhLTfiS
COMMENI-AIRES
~ONCTIONS PRINCIPALES TENUE
)Es ROCKS
GESI-ION DES NOMENCLAN-
CODE ARTICLE
. REFERENCE FOURNISSEUR
GESTION DES 5iOUVEMENTS DE Sl-CX.5
p.e~& -WPE D’OPERATIONS ET PAR MAGASIN :
ENTRJZE ORIGINE EXTERNE ET OIUGWE
INTERNE
SORTIE POUR CONSOMMATION
SORTIE POUR CESSION
. TRANSFERT EFFECTUE
. TRANSFERT RECU
RETOUR SUR STOCK
POSSiBILlTE D E VALORISATION DES
ENTREES EN DIFFERE PAR RU>PGftT A
LA sAIs1E DU hWUVEMENT PHYSIQUE
. ~AL~RI~AT~ON AUTOMATIQUE DE L’EXISTANT
EN Sl-OCK ET DES SOR-WS AU PUt@ APRES
CHAQUE ENTRE-E
. SU3J5 INTER,Cl-WE DES MOUVEMENT3 DE
STOCKS
- SAIstE INIlSUCllVE DES PRIX UNITAIRES
DES ARTICLES
- INTERFACE AVEC SYSTE.HE COMPTABLE ET
U-‘-lLISA-llON DE TABLES DE
GENER4TlON AUTOMATIQUE DES ECR.l-l-URES
CORRESPONDANCE m
EN COMPTABWI-E MA?LE=
COMFTES ET CODES FA,WyJ&
PAR I-YPE DE MOUVEMENT
. CHARGEMENT AUTOhïAlIQUE DE5 ZONES
A PARTlIt DU CUfX I~NALYTIQUE
ANALYTIQUES POUR SORI7E.S DE STOCKS
PORTE SUR LE BON DE SORTLE, DE
CESSION OU DE RETOUR
- CALCUL AUTOMATIQUE DES ECARTS SUR
D--I-ION
PARDiFFERENa
TIWNSFERT ET GENERATION DES ECRITURES
EN-I-REQOAN~SORTIESET
D’ECART
REcuE.s
GENERATION AUI-OMAl7QUE m
coMPTABILrrEMATlEREs
D’ECRI-IURES D’EGWIS w
DANS DES COMPlXS D’A=
A
REGUWSER
- GESTION DES DATES DE PEREMPTION
Page 53
L
-
-
COMMEHTAIRES
;AME DES MOUVEMENTS
ENTREE D’ORIGINE EXTERNE
SUPPORT DE SAISIE : BON D’ENTREE (BE)
(ACHA’IS AUPRES DE FOURNISSEUR)
-
ET
ZONES A RENSEIGNER :
ENTREE D’OFUGWE INTERNE
. N’ BON ENTRJZE
(PRODUCTION)
CODE MAGASIN
. CODEUNITE
-
. DATE D’ENTREE
. N’ BON DE COMh4ANDE OU D’ACHAT
CODE FOUiW!ZtSEUR (N’ CFTE
AUXILIAIRE SI ENTREE EXTERNE)
. N’ BL FOURNISSEUR (SI ENTREE
EXTERNE)
_ UNITE DE PRODUCIlON (SI ENTREE
INTERNE)
. CODE ARTlCLE
. UNITE D’ACHAT
.Qum
l NOMBRE D’UNITES
l POIDS - VOLUME
. CODE EMPLACEMENT
. DATE DE PEREF4.PT’lON
-
- SOR-IX POUR CONSOMMA-l-ioN
SUPPORT DE SAISIE : BON DE SORTIE (BS)
ZONES A RENSElGNER :
. N’BONDESORTIE
. CODEMAGASIN
. COOEUNITE
DATEDESORTIE
. WBONDEDEhWJWEDEMlSEAU
CONSOMMATION
. CODE ANALYTIQUE DU DESI-INATMRE
. CODE VEH1CUL.E
. CODE ARTICLE
. UNITE D’EMPLOI
.QuANTlTE
.-
l NOMBRE D’UNITES
l ?olDs-vofJJME
. CODE EMPLACEMENT
-
-
-
Page 54
. 1.S.RA
FONCTIONNALIT=
COMMEKl.AJ RES
SORTlEPOURCESSION(CLIEN1S)
SUPPORT DE SAISIE : BON DE CESSION (8c
ZONES A RENSEIGNER :
. N’ BON DE CESSION
. CODEMAGASW
. CODE UNm
. DATE DE CESSION
. N’FACTURE
. CODE ANALMIQUE
CODE CLIENT (N’ CPTE AL’XILLAIRE)
. CODE ARTICLE
. UNITE D’EMPLOI
. QUWM?i
l NOMBRE D’UNlTES
l POlDS - VOLUME
. CODE EMPtACEMENT
RETOURSURSORTFEPOURCON~MMAi70N
SUPPORT DE SAISIE : BON DE RETOUR (BR
ZONES A RENSEIGNER :
. N’ BON DE RETOUR
. CODEMAGASIN
. cx3DEuNrrE
. DATEDE RETOUR
. N* BON DE SORTlE D’ORIGINE
. CODE ANALYTIQUE DU DESl-WATm
. CODEARTKLE
. UNrl’E D’EMPLOI
.Qu-
l NOMBRE D’UNll-ES
l POIDS - VOLUME
. CODE EXPLACEMENT
- TRANSFERT EFFECl-UE
SUPPORT DE SAWE : BON DE
-lIkNSFERT@T/BS)
ZONE A RENSEIGNER :
. N’ BON DE TRWSFERT
. CODEMAGASIN
. CODEUNlTEi
. DATE DE I’RWSFERT
. CODE MAGASIN DESIYNATm
. N’ MMAT DU CAMION
. CODE MODE DE l-UN-T
. CODEARllCLE
. UNITE D’EMPLOI
*Qo-
.
l NOMBRE D’UNITES
l POIDS - VOLUME
. CODE EMPLACEMENT
Page 55
.
FONCTIONWLJJ-ES
CONMEKTAIRES
TRANSFERT RECU
SUPPORT DE SAISIE : BON DE
TRANSFERT (BT / BE)
ZONES A RENSEIGNER :
. N’ BON DE TRANSFERT
. CODE MAGASlN
. CODE UNI-I-E
. DATE DE TFMNSFERT
. CODE MAGASIN EXPEDITEUR
N’ (MMAT D U CAhlION
CODE MODE DE TRANSFERT
. CODE ARTICLE
. UNI-l-E D’EMPLOI
QUANTITE
’ NOMBRE D’UNITES
l POIDS -VOLUME
CODE EMPLACEMENT
:omOLES EFFECllJES
A LA SAISIE DES
dOWEMEW3
BON D’ENTUE (BE) .
. VERIFIER PRESENCE INFORMATIONS
GBLIGATOIRES
. Cofvl-ROLER AVEC TABLES W FlCfHERS :
* CODEUNI-TE
l CODEMAGASW
l CODE FOURNISSEUR
l CODE ARTICLE
l CODE UNP ACHAT
l COOE EMPLACEMENT
. BON PE SORTIE (BS)
_ VbUFlER PRESENCE INFORMAI-IONS
OBLJGATOIRES
. CONTROLER AVEC TABLES OU FICHIERS :
l CODEUNITE
- CDI3EKAGASLN
l
IMPUTATION ANALYTIQUE
l CODE VEHICUti
l a3DEARTlCL.E
+ CODE UNITE EMPLOI
. CODE EMPUCEMEKT
Page 56
FONCl-lONWT~
COMh4EKTAIREs
BON DE CESSlotJ W
. VERIFIER PRESENCE LNFORMATIONs
OBLIGATOIRES
_ CONTROLER AVEC TABLES OU FICHIERS :
l CODE UNITE
l CODEMAGASW
l IhU’UTATlON ANALYTIQUE
l CODE CLIENT
l CODE UNITE EMPLOI
l CODE EMPUCEMENT
BON DE RETOLR (BR)
_ VERlFlER PRESENCE lNFORMATIONS
OBLIGATOlRES
_ CONJ-ROLER AVEC TABLES OU FICHIERS :
l CODE UNITE
l CODE MAGA.tilN
l !MPUTATION ANALYXIQUE
l C O D E A R T I C L E
l CoDE UNITE EMPLO(
l CODE EMKACEMEN-I
KI-ERROCATIONS
PAR ARTlCLEfiLoBAL
CoNSULTATloN SUR UN CODE
ARTICLE DES WflANTS EN =CxXs
DANS L’ENSEMBLE DES MAGk3NS
MEME CONSULTATION POUR UN
MAGASIN CONSU) ERE
CONSULTATlON DES ART’KLEZj
~~~sT;LvTs EN S-l-0W.S DANS UN
! EMPLACEMENT CONSIDERE D’UN
MAGASIN
CONSULTATION DES ARI-iCL.E$i
DONT IA DATE DE PEREhW-l-lON
EST DEPASSEE
- pm -l’3’pE DE MOUVEMENT PAR MXGA.SIN
CONSULTATION DES h40uv~hmu-s
p,w ARTKIE
POUR LA PUUODE EN COURS
PAR TYPE D’OPERATIONS (ENTREE,
SORTLE. CESSION, TRANSFERT FT
RETOUR) D’UN ARl-lcLE CONSLDERE
DANS UN MAGASIN DONNE POUR l-4
PERIODE EN COURS
- pa ‘IYPE DE MOUVEMENT ARTICLE POUR
MEMES CONSULTAl-I0?4S QUE Cl-
LA PERIODE EN COURS
DESSUS MAIS AU NIVEAU GLOBAL
TOUS MAGASlNS CONFONDUS
Page 57
.
-
FONCI-lONNALî-l=
COMMENTAJRES
PAR TYPE DE MOUVEMENT PAR MAGASIN
-
MEMES CONSULTAI-IONS QUE Cl-
ET PAR ARl-lCLE
DESSUS h4AlS SUR L’HISTORIQUE
ET
DES MOUVEMENTS
pj& -l-W% DE MOUVEMENT PAR ARTICLE
EN HISTORIQUE
PAR CODE DESl-lNATAlRE ET PAR ARTICLE
CONSULTATION POUR UN DESI-INATAJRE
-
1DENTlFl.E PAR CODE ANALYllQUE, DES
ARTICLES CONSOMMES
-
IALOFUSATION DES STOClis
ENTREE EN STCICKS MODES DE SAISIE DU
PRlX D’ACHAT :
S,hlSIE MANCELLE A PARI-B DU PRIX PORTE
APPEL A L’ECRAN DU BON D’ENTRJZE
SUR LA FACI-URE DU FOURiISSEUR
ET LNTRODUCTION
LIGNE A UGNE
DES PRIX UNlTAlRES SUR LA BASE
DES PRIX UNlTAlREiS PORTES SUR LA
FACTURE
. CALCUL AUTOMATlQUE DES FRAIS
CH.ARGEhtENT DE COUT STANDARD
D’APPROCHE
PAR FAMILLE SOUS FORME DE %.
CUCUL AUl-CMATlQUE DE CES COUTS
D’APPROCHE Et MISE A JOUR DE tA
VALEUR DE L’ARllCLE.
VALEUR UNITAIRE EN SY-OCK = PRCY
D’ACHAT + STANDARD
. v&oius.&TIoN DES WSTAM-S EN STOCKS
DE-l-ERh4lNAllON
AUTOMAIYQUE
AU PUMP
DU NOUVEAU PUMP APRES C H A Q U E
ENTREE
- V~ORlS,%llON DE.5 SOR-llJZS AU PUhtP
VMORlSATlON AUTOMATIQUE DES
(cowot#AAnONS ET CESS1ONS)
SORTIES DE STOCK SUR BASE DU
PUMP DES EXIS,ANTS EN STOCK.5
EDITIONS
-
- ETAT’ DES MOlJVEh4ENl-S
DE STOCKS PAR
MAGASIN
-
- ETAT DES EKI-REES EN SPXXS
- ETAT DES SORTIES DE STOCKS
_ POUR CONSOMMATION
. POUR CESSION
- ETAT DES TR4NSFERTS RECUS
- ETAT DES TRANSFERTS EFFECTUES
h .r-4
Pane 58
FONCllONNAtTT=
COMMEmAlREs
ETAT DES EXISTANTS EN STOCK :
. PAR CODE ARTICLE
_ PAR M.AGASIN/ARTICLE
. PAR M.AG/Is~/ARTICLEIEMPLACEMENT
ETAT DES STOCKS PERIMES
. ETAT DES STOCKS A ZERO
EDITION DE TOUTES LES NOMENCU-
-l-URE.S POUR LESQUELLES L’WSTANT
EN STOCK EST NUL
ETAT DES HISTORIQUES DE CONSOMMATION
ETAT INDIQUANT LES QIJANTj-l-ES
SORTIES PAR ARTICLE ET PAR Mo6
ET CALCUL DE LA CONSOMMATION
MOYENNE SUR LA PERIODE
CEX-ION DI?S INVENI’AlRES PHYSIOUES
- EDlTION DES ETATS SUPPORTS DE PRISE
ETAT PAR MAGASIN SERVANT A LA
D’INVENTAIRE
PRISE D’INVENTAIRE.
INDICATION CODE ARTICLE-
EMPLACEMENT-UNI-I-E EMPLOI
- MISE A JOUR AUTOMATIQUE DES UsTAN-l’S
EN SI-OCKS ET CALCUL DES ECART!3
D’INVENTAIRE
- GENERA-IION AUTOMATIQUE DES ECRl-l-UREzS
D’WVENTAlRE
- EDITION DES ETATS D’lNVENT.URE :
. PAR ARTICLE
P A R MAGASW/ARTiCLE/EMPLACEMENT
PAR ARTICLE
’ DEPRECIE
OBSOLETE OU PERIME
l
ECART D’INVENTAIRE PAR MAGASIN ET
PAR ARTICLE
GFSl’lON DES PKOVlSlONS ?OlJR lIEPREClATION
- S,WSIE lN-lER4Cl-lVE DES % DE DEPRECIATION
PAR ARTlU& ET PAR MAOASIN
- CALCUL AUTOMATIQUE DES MONTANTS DE
DEPRECIATION
- EDl-l-lON DES ETATS DE STWXS DEPRECIES
Page 59
1f.n.A
nmxcEl-ascq
DOLWNE : GESTION DES 1MMOBILlSATlONS
FONCllONNALITES
COMMEKI;URPS
FONCTIONS PRINCIPALES
. UTIL1SATlON D’UN CODE LMMO3LISATION
!xRucruRE
. GE!YllON DU FICHIER lMMOBILISAllON
(CREATION, MODILlCAnON. ANNULATION)
- GESTION DES ENTREES D’IMMO5LLlSATIONS
(ACQULSmON / CRUTION)
- GESnON DES SORTIES D’IMMOBILISATION
. CESSIONS
REFORMES
- GESTION DES CESSIONS PARTIELLES
CALCUL DES PLUS OU MOINS VALUES
- CALCUL AUTOMA’TIQUE DES AMORllSS&-
MENTS (LINEAIRES. DEGRESSIFS. DEROGA-
TOUES ET EXCEPTIONNELS)
- GENERATION DES ECRITURES D’AMORTIS
SEMENTS. DE CESSIONS, DE REEVALUATION
ET DE SUBVENTION D’EQUIPEMENT
- GESTION D’UNE BASE DE DONNEES LMMO-
BILlSAllONS
. FAMILLE
. NATURE DE L’LMMOBUJSATION
. LOCALISATION
. NUMERO DE SERlJZ
. NUMERO D’lMMATRJCULATlON
ETAT DE L’IMMOf3~LISA770N
RA-ITACHEMENT A UN ENSEMBLE
COMPLEXE
_ ETC...
-
Page 60
-
LS.RA
FONCIIONNALITES
COMh4EFtTAJRiS
CONSULTA’lYONS/EDiTlONS
- CONSULTATIONS MULTICSUTERES
- GESTION DES EDtTl0N.S MULTKRîIFR.ES :
LISI-E DES FICHES D’lMMOBl.IJSATlON
ETAT DES ACQUISITIONS
ETAT DES CESSIONS ET REFORMES
ETAT DES AMORTISSEMENTS
. LISI-E DES TABLES ET NOMENCLANRES
. BORDEREAU D’INVENTAIRE DES IMMO-
BILISATIONS
. JOURNAL DES ECRJTURES COMPTABLES
GENEREES
EDITIONS A PARTIR DE TRIS .UULTl-CRJTERES
DE LA BASE DE DONNEES LMhtOBILISA-f-IONS
Page 61
FONCTIONNALITES
DOMAINE : CESTlON DES R.ESSOURCE!S HUMAINES
;ESTION COURANTE DU PERSONNEL
Yl-DELAPAIE
MUL-ll SoClE-rEs
P0SSlBlLl-l-E DE CONSOLIDATION
-
GESl-lON FICHIER SIGNALETlQUE
ZONES PARAMETRABLES
-
GESTION PLAN DE PAIE PAR4!dETRABLE
-
(RUBRIQUES)
GESTION DE GRILLES INDICLALRES
GESTION DES TABLES
GESl-lON DES PRETS
GESl-lON DJ3 CONGES
GESf-lON DES ELEMENTS V-LES
WSlE P A R RUBRlQUE
CUCUL DE IA PAIE OLOBAL ET INDIVIDUEL
. CLOTURE MENSUELLE DE LA PAIE
. CESlON DES CUMULS
- EDtTlONS :
STANDARDS
BULLETINS
BILLETAGE
ETAT DES VIREMENTS
LETTRES AUX BANQUES
ETAT D’ENDE-ITEMEKT
GLOBALE OU l?4DMDUELLE
- -.
ETAT PAR RUBRIQUE
ETATS CO-llSATlONS
fU3XPlTU~l?F DE PAIE
FICHE INDIVIDUELLE
-
BULLETIN INDIVIDUEL
ET PARAMEl-RABL=
CONFECTlON D’FTATS PERSONNALalSES
AUCARTE
-
- REALISATlON DE PLUSIEURS PAIES DANS
LE MOIS POUR UN MEME MATRICULE
-
Page 62
FONCTIONNALITES
COMMENTAIRES
GESTION SIGNALETIQUE (HLSTORJQUE)
. SAlSIE DES EVENEMENTS PERSONNELS
IL S’AGIT D’UN MODULE
(A BUT HISTORIQUE)
COMPLEMENTAIRE ADJOINT A
L’APPLKATION PAJE DESilNE A
l EVENEMEN’TS
FAMlLIAUX
ENRICHIR LES FICHES INDMDUELLES
l EVENEMENIS COLLECTIFS
DU PERSONNEL DANS U?i CONTEXTE
’ DECLSIONS : SANCTIONS, PROMOTIONS.
DE GESI-ION PREVISIONNELLE
AFFECTAl-lONS. PROPOSITIONS. . . (+ DAlEj)
l MISSIONS, FORMATIONS
. CONlXOLES DE COHERENCE A f-4 SAJSlE
CHRONOLffiIE. EXJSI-ENCE . . .
. GFSl-lON DES HISTORIQUES DU PERSONNEL
SAISIE POUR IA MISE A JOUR ET
ALIMENTATION AU-I-OMATlQUE
l FORMATION, PROMOTlON. AFFECTAllON.
A PAR-l-W DES EVENEMENTS
CONGES, AJ3SEMX-S. SNKJ-JONS
PERSONNELS
. EDTlONS - CONSJL.-J-ATïONS :
l lXt-&S SUIVANT DES TRIS MULTICRITERES
PARAMETRAGE
DES CRITERES DE
l FJCHES CNDIVLDUELLES
TRI : AGE, FONCTION. CATEGORIE,
Ere...
. REPARTmoNaALrnQUE
. HISTORJQUE DE LA PAIE PAR MATRICULE
SUR ‘IRMS ANNEES
_ NOMBRE iLLIMfTEt DE MATRICULES. DE
SECnONS ET D’t3ABLlf3EMENT?Z
GENERATION AUTOMATIQUE DES ELEMENT5
(HEURES SUPPLEMENTAlRES
A DIFFERENTS
TA!X. REPOS COMPENSATEURS, PRJMES.. .)
GESnON D’UN CALENDRIER POUR LE SUM DE
EV-ENWENTS
(ABSEN-lXSME, Pf,ANtFlCATlON
DES C?. FORMATIONS. . ..)
- COW3JLTATIoEIS
MULll-CRiTERE.S
- tiISTORl!3TlON DES RESULTATS MENSUELS
DELAPAJE
- INTERFACJZ COMPTABLE
GENERATION AUTOMakTlQUE
D’ECRITURES PAR UNI-l-E
.
- ExTR4cTEUR
Page 63
1S.R.A
‘
FONCllONNALflFS
cmiMENr.4IREs
GEStlON DE3 DROITS D’ACCES
PAR SOCIETE
PAR ETABLISSEMENT
PAR SECTION
PAR EQULPE
PAR QUALJFKA-IlON
PAR MENU
PROTECTION DES FICHIERS PAYE CRYPTES,
COMPRESSES ET lL.LISlBLES
;ESTION DU RClIIER PERSONNEL
GESTION PREVISIONNELLE DE LA iWE
EXPLOITATION ORDONNEE DE LA
S-E
GESl-lON SIGNALETIQUE
GESTION DES TABLES EMPLOIS
GESIION DES GRILLES ET BrW34ES
TABLE REPERTOIRE DES htETlERS
. EDi-IlONSCONSULTAll0NS :
l LISTES SUIVANT TRIS MULllCRlTERES
. EXPLWA-I-ION DES DONNEES PAR REQUETES
WTERNES
. SUIVI DE L’EVOLUTYW DE CARRIERE
HISTORIQUE DES AUGMENTATIONS
GESllDN DE CALENDRLER PERM&l7-AN-l- LE
SUIVI DES EMNEM&W (ABSENTEISME.
PLWWCATION DES CP, FORMATIONS. ETC...)
GESl-tON D E S DWLOMES
GESllON DES ENFANTS
PAFWMETRAGE D E GRlLLES MULTlCR.i-l-ER=
ALAc4RTE
~ESIION DES MISSIONS ET FORhîATiON
GESIAON DES MlIWONS
. PLANNINO PREVISIONNEL DES MISSIONS
SUMDEIANA’TUREETDELA
DUREE DES MISSIONS
. SUIVI DE L’EXECUl-lON DES MLSSIONS
. HlST&UQUE DES MISSIONS
PAR NATURE ET PAR AGENT
- GlSllON DE5 FORMATlONS
t
. PL4NNING PREVISIONNEL DES FORMATIONS
SUM DE L’EXECLJTlON DES FOR..-I-lONS
WTERHES ou Fxi-EFcNEs
. HISTOWQUE DES FORMATIONS
PAR NATURE ET PAR AGENT
Page 64
-
I VL STRUCTURES DE TRAVAIL
6.1. PRESENTATION DES STRUCTURES DE TRAVAIL
Les structures de travail à mettre en oeuvre se situent a trois niveaux :
DECISIONS
Le Comité de Pilotage a une fonction décisionnelle. Il est I’émanation de la Direction
Générale et intervient en son nom, au titre de Maitre dOwrage Délégué, aux différents
points de contrôle prévu à chaque Gn d’étape.
Il est composé de la Direction Générale, du Responsable de I’UIG, de I’ACP et de ses
conseillers et des Directeurs concernés par les projets de gestion comptable et financière
et d’administration des unités.
U. est appelé au cours de l’intervention à :
w valider chaque fin d’étape et les orientations présentkes,
m arbitrer les éventuels contlits d’intérêts,
- procéder à l’acquisition des matériels et des logiciels
a veikr à la participation active de l’ensemble des directions concernées,
- rendre compte au Directeur Général.
EXECUTION
Le Groupe de Projet conduit les diiTérentes étapes de la mise en oeuvre. Il a une
fonction de coordination, d’animation et d’exécution.
L’équipe projet est chargée :
s de la définition de son plan de travail (objectifs, charges...),
- de la conception fonctionne’~e générale et détaillée de l’application,
- de la mise en place des logiciels en veillant au respect du planning du projet,
- de la formation des utilisateurs,
- de réaliser la documentation technique (utilisateurs), et les présentations au Comité
de Pilotage.
L’équipe projet est composée :
s d’un Chef de Projet, expert comptable, responsable de la mise en oeuvre
op&ationndc du projet pour le compte d’EUREXCEL-ASSOCIES assisté de
deux experts informaticiens en gestion et systèmes.
- d’un Responsable de Projet ISRA sous la responsabilité hiérarchique du Chef de
Projet externe. LA participation a plein temps de cette ressource interne est une
condition fondamentale pour la téussite du projet.
Page 66
- de plusieurs utihsateurs dedOM& pour leur expérience du terrain et kw
COMakSam! du domaine considérk Ces opérationnels de I’ISRA sont #étac&
phvsiauement au projet à hauteur de la contribution requise de leur part.
La constitution des équipes (personnels ISRA, intervenants extérieurs) fait l’objet d’un
agrément réciproque. Les charges de travail pour les équipes externes et internes ont été
calculées en fonction d’une disponibilité telle qu’exposée cidessus et pourront être
mod.fi&s si ces dispositions ne sont pas respectées.
COHERENCE - COORDLNATION
- CONTROLE QUALITE - REPORTING
Le chef de projet assure un triple rôle par rapport au projet :
- participation eaéctike au projet,
-
controIe de cohérence a tous les niveaux (données, traitements, interfaces,
logiciels, matériels et choix techniques),
- coordination, notamment quant au panage des charges et au planning,
- contrôle qualité général des produits livrés par l’équipe projet .
6.2. ROLE DE L’ASSLSTANCE DU CABINET
Notre cabinet interviendra en partenaire du Comité de Pilotage en tant que représentant
de l’équipe projet dont il assurera par ailleurs le pilotage et une parue des travaux.
Nous apporterons donc notre expertise en termes :
- d’animation et de coordination d’opérations de mise en oeuvre
- d’expérience technique pour chacune des étapes (étude préalable, et-u& deta.il.&,
réalisation, recette et mise en route)
- de suivi du projet
- de définition et d’élaboration de manuels administratifs pour le domaine mnemé.
Un rapport mensuel d’avancement sera établi et présenté au Comité de Pilotage.
6.3. ORGA‘iLSATION CEl’iERALE DES REUNIONS
Le Groupe de Projet est exécutif et permanent. Il se réunit régulièrement pour contrôler
l’avancement des travaux.
Le Comité de Pilotage se réunira au minimum à la fin de chaque phase.
Page 67
-
-
-
-
VII. MODALITES DE REALISATION I
-
-
-
-
-
7.1. DUREE DES TIMVAUX ET PLANNING PREVISIONNEL
Dans ce contexte, la durée des différents travaux sera la suivante :
- Lancement / Préparation
1 semaine
- Erude préalable
2 semaines
- Etude détaillée
2 semaines
- Réalisation
5 semaines
- Tests et Recette
2semaines
- Mise en route
6 semaines
Total de l’informatisation du projet comptable,
financier et administration des unités
18 semaines
.tin d’assurer la cohérence d’ensemble de mise en oeuvre de ce projet, ie chef de Projet
d’ElJREXCEL-ASSOCIES, contrôlera réguliérement le contenu et l’homogénéité des
travaux réalisés.
U pourra à cette occasion proposer un certain nombre d’appuis ponctuels d’un second
Expert Informaticien de notre Cabinet spé&.lisé dans lea technologies de l’information
(hardware, réseaux, télécommunications, . . . . . ).
. 7.2. PIAXXKNG INDICATIF
ce pianning indicatif est présenté ci-contre. L’intervention décrite dans cette proposition
(c’est-à-dire jusqu’à la mise en route effective du projet) se déroulera sur 4,5 mois et
i
fera intervenir :
o En moyens externes :
.
1 chef de projet Expert Comptable
23 h/mois
.
1 Expen informaticien en gestion
2
h/mois
. 1 Expert Informaticien en systèmes
0,5 hImois-
_-- . _
/
o En moyens interne :
’
.
1 responsable de projet Comptable
43 Wmois
, 1 Informaticien
2
hhois
. Plusieurs utilisateurs
Page 69
M l
M2
M 3
M4
M5
- - - - - - - Nombre do
c
54
Sl
52
53
54
Il
52 53
54
Sl
s2
53 s 4
51
TACHES
I
rsemaine8
52
LanœmentPrtparation
1
Etude préalable
2
Etude dktaillk
-
2
Rhlisation
5
TdRCCCtW
---
2
h4isecnmxtc
-
6
TOTAL
I
18
I
-
Pmge 70
/
I
I
I
1
I
I
l
I
I
I
I
I
I
7.3. LLMITES DE NOTRE PRESTATION
La présente ofie correspond a l’ensemble des phases décrites dtis le chapitre 3 et dont
l’aboutissement opérationnel est :
- ~a mise en route avec un degré de fiabilité acceptable des nouvelles appkations de
gestion.
Dans ce cadre, notre ofie ne comprend pas :
- Les coûts d’achat du matériel hardware (unités centrales et périphériques)
- Les formations assurées par les fournisseurs de matériel
w
Les éventuelles surcharges et sursoûts rendus nécessaires du fit des fournitures
matérielles ou de retard dans la mise à disposition de ces fournitures par les
fournisseurs
-
La saisie des données nécessaires pour I’itiakation et l’exploitation de
l’application (par contre le Cabinet wure la conduite de la réalisation de la
migration des fichiers)
- D’une façon générale toutes les dépenses engagées par et/ou du fait du personnel
de I’ISFU
- Les actions de suivi de l’application postérieures à la mise en route
A ce titre, le Cabinet pourra si la Direction Générale en émet le souhait, apporter son
assistance à la phase de montée en charge du nouveau système, suivant des modalités à
définir à l’issue du présent projet.
Page 71
-
-
-
-
!
VIII. BURGET ESThkfA TIF
-
-
-
-
8.1. DEFLNITION DES PRIX
_ Les pri..x du présent contrat sont des prix unitaires en ce qui concerne les
hono&= et les progiciels. us sont sur justificatifs ou forfaitaires pour les débours
selon les cas.
le titulaire sera payé en fontion des quantités et des prestations réellement
exécutées.
v
Les honoraires professionnels concernent l’intervention des experts du Titulaire. Ils
sont sensés comprendre notamment les salaires et avantages sociaux les charges
et le bénéfice du Titulaire â l’exception des débours.
générales
- Les débours imputables au Titulaire comprennent :
.
les fiais de vie des experts
. le coût d’emploi du matériel informatique du Cabinet pour le projet
- Les débours imputables a I’ISRA comprennent :
.
les frais de duplication des guides et procédures
. les fiais de téléphone et de fax pour usage strictement professionnel
. Les fi-ais de déplacement locaux
. les fiais de secrétariat et de documentation
. les coûts d’achats et de formation liés aux matériels.
’
8.2. DETAIL DES PRIX
Us figurent dans le tableau ci-contre et sont exprimes en F.CFA HT
le montant total de l’intervention est estimé à 99 750 Ooo F.CFA dont 46 400 000
F.CFA pour le colt de l’assistance d 53 350 000 F.CFA pour le coùt des progiciels et
logi ziels.
LC chiffrage de la fourniture du progici4 de gestion de la paie JUNON-WINDOWS repose su
~~ahcm d’une version cornplétt du pmduit dans les 10 sites doignés @aie + gestion mi&).
Page 73
lnsmut kncgalais & Rakrchcs Agncola
E~m?xur.asoars
BORDEREAU DES PRIX
1)
ASSISTANCE
-
HONORMRES
Nbre de
Taux par
TOTAL
semaines
semaine
-
- Chef de Projet
1 0
2 300 000
23 000 000
- Expert Informaticien en gestion
8
2 150 000
17 200 000
-
- Expert Informaticien en systèmes
2
2 15oocQ
4300000
-
TOTAL HONORAIRES
20
44 SO0 ooo
-
DEBOURS
Cuité
Taux
TOTAL
-
- Déplacements locaux
fol-fat
900000
- Sebtiatldocumentation
forfait
1000000
TOTAL DEBOURS
1.900 000
-
TOTAL COUT DE L’ASSISTANCE
462400.000
-
-
-
Page 74
-
I LX EQUIPED'INTERVENTION
LX)
PROGICIELS / LOGICIELS
*
Unité
Pris unitaire
TO ta1
- Progiciel de comptabilité
KHRONOS-wrmows
. Siège (réseau)
1
2 3ooooo
2300000
. Autres sites (monopostes)
1 0
1 000 ooo
10000ooo
1230OooO
- Progiciel de gestion des immobilisations
-
nliio-wmows
. Siège et autres sites
1 1
800 ooo
8800000
- Progiciel de gestion de la paie
JL%ON-vimDOWS
. Siége (réseau)
1
5 000 000
5OGOOOO
. Autres sites (monopostes)
1 0
1 400 ooo
14000000
l
19oooooo
- Logiciel de gestion des stocks sous
FOXPRO-WINDOWS .
. Droits d’utilisation wnc&iés à
11 oooooo
11Qooooo
I’ISR4
- Logiciel de gestion de la trésorerie
sous FOXPRO-WINDOWS
-
. Droits d’utilisation concédés à
1000000
1OOOooO
I’ISRA
-
- Logiciel de gestion des engagements
sous FPSPRO-WCULDOWS
. Droits d'utilïsati0nCOnCédésà
1 250 ooo
1 250 ooo
1’ISRA
-
TOTAL PROGIClELSLOGlClELS
53350000
-
TOTAL GENERAL (HT) F.CFA
99750ooo
-
-
-
* CF : remarque page ci-avant
Page 75
-
Les membres de l’équipe de consultants proposés par EUREXCEL-ASSOCLES pour la
réalisation du projet sont :
- Chef de projet
A MORENO
- Expert Informaticien en gestion
JP CHATIES
- Expert Wormaticien en systèmes Jkf PERNET
Les membres de cette équipe ont été choisis en fonction de leur maitrise de la conception
de systèmes de gestion, dont notamment des interventions similaires réalisées pour la
SODECOTON, la SOC.A.PAJ.Af et la REGJFERCAXf au CAMEROUN et I’ASECNA
au SEL\\EG.V. et dans 14 autres états africains.
Les curriculum vitae de ces experts sont présentés ci-après
Page 77
FICHE BIOGRAPHIQUE
N O M
.
.
MORXNO Alain
DATE DE NAISSANCE
.
.
18 Juillet 1951
FORMATION
.
.
. Expert Comptable
, Diplôme de Gestion Comptable
, Diplôme ICH (?nstitut dI3ude.s
Juridiques et Eccmotique~ Appliquées
à la Construction et à IXabitat - Paris)
. Diplôme d’Etudes Supéxieures
d’J%nomie (WAM - Paris)
. IUT Bordeaux
-
FONCTION ACTUELLE
.
.
Associé Directeur du Cabinet
EUREXCEL-ASSOCIES
LABGUES
COURWTES
:
AngbiS
NATIONALITE
:
Française
-
EXPÉFUENCE PROFESSIONNELLE .
Depuis Janv. 1993
ASSOCIE IXRZXXEUR D’EUREXCEL AS!WCTES
-
Direction du Cabinet et Supervision Technique de certaines missions
d’étude et d’assistance réalisées par le Cabine-t.
SENEGAL :
CFD (Caisse Française de Divdoppement)
o Réalisation de l’audit externe da projets du Fonds Spécial de
Développement conf%s à I’AGETIP.
-
SENEGAL :
SAED (SocittC Nationale d’Aménrgemcnt et d*Erploitatioo du
Terres du De&s du Fleuve Scntgal et des Va&s du Fleuve
-
-
Sénégal et de lm PalCmé).
o Elabortion du schéma directeur informatique et du plan -
ttféma.tiquc.
MAROC :
CNSS (Caisse Nation& de S&atitC Sociale) Frnurcement W
o Conception et mise ‘en plact d’un système de gestion des
i@pfOViSiOMt3TUXltS
et des Afkks Gfnéfak
-
CAMEROUN :
MINISTERE DES T&WSPORTS - Frnracemtnt Banque
Mondiale
-
o Etude de préfaisabilité financière d’une mise en concessiod
tien-nage de l’exploitation des transports ferroviaires.
-
MORENO Ahio
2.
CAMEROUN :
REGLFERCAhI (Régie Nationale des Chemins de fer du
Cameroun) - Financement CFD
o Etude sur l’évolution institutionnelle de la Régie Nationale des
Chemins de Fer du Cameroun.
SENEGAL :
ASECNA (Agence pour la Sécurité de la Navigation Aérienne)
o Coordination et assistance pour la mise en place du système de
gestion de la paie et du suivi du personnel au siège au
SENEGAL et dans les treize états membres.
CAJIEROUN :
SONEL (Société Nationale d’Electricité)
o Mise en oeuvre du projet de modernisation du système
d’information et de gestion.
CMlEROUN :
SOCAPALM (Société Camerounaise de Palmeraies)
0 Mise en place du schéma directeur organisationnel et
informatique pour les domaines Organisation Générale et
Comptabilité/ l?nances.
CAMEROUN : REGIFERCAM (R&ie Nationale du Chemins de Fer du
Cameroun)
o Elaboration du schéma directeur organisationnei et informatique.
0 Mise en place du schéma directeur organisa!ionnel et
informatique pour
1~ domaines Organisation GénéraIe,
ComptabilitéIFiianct, Achats&& et Commercial.
CAMEROUN :
MINDIC MNFOPRA (Ministère de l’Industrie et du
Commerce et Ministère de la Fonction Pubfique et de h
Réforme Administrative)
o Elaboration des plans d’organisation et d’effectifs des deux
ministères.
-
COTE
D’IVOIRE :
PROJET D’APPUI A LA GESTION DES RESSOURCES
HUMAMES.
o Conception et mise en place d’un système de gestion des
ressources humaines au Ministère de I’Education Nationnale.
o Conception et mise en place d’un systéme de gestion budgétaire
$u Ministère de l’Enseignement Supérieure.
o Conception et mise en place d’un système de gestion budgétaire
au Mïnistére de la Santé.
MORENO Ahin
3
-
1992
Rcsoonsablc du DiDartemtnt S y s t è m e s d’loformatioa du
Cabinet EUREXCEL ASSOCIES
CAMEROUN : SODECOTON (Société de Développement du Coton)
-
o Réalisation des hdes préalables à l’informatisation des domaines
approvisionnement / stocks et comptabiliti de gestion.
o Réalisation de l’étude détaillée pour 1’informatisatîon du domaine
approvisionnement / stocks.
-
o Sélection, test et mise en oeuvre du logiciel de gestion des
approvisionnements et des stocks.
-
BURKINA
FASO :
CGP. (Caisse Ginérale de Péréquation des produits et
marchandises de grande consommation).
o Étude diagnostique en matiire institutionn~e, stratigiquc,
organisation4le et fbancière.
o Audiî opkrationnel des différentes activités.
-
JAN.~~-DEC. 91
DLRE~TFJRDU CABtNET~OCOHSEL&
Principales rtisations :
SÉNÉGAL :
CPSP(CM~.SE DEPEREQUATIONFTDEST~ILISATIONDES
PRIX)
o Étude et conception d’un système de traitement automatisé du
personnel de ~‘étabhsement.
o Formation des agents de l’Agence Comptable à l’utilisation de e
- nouvel outil.
o Élaboration de manuels de procédures adminktntives en matière
de :
-
- gestion comptable
- gestion budgétaire
- contrôle de gestion
0 Fomation des agents utilisateurs de ces procédures.
MORENO Ahin
6
o Analyse des possibilités d’utilisation dzs produits des plantatiotzs
focales en substitutions aux importations.
o Etude de marché du bois de service spécialisé, poteaux de lignes
électriques et de tékommunication et traverses de voies ferrées.
o Analyse des besoins de la SEWELEC, de la SONATEL et de la
SNCFS.
o Examen des possibilités de produire localement ces produits ri
partir d’essences de plantations.
SONEES, SENGAZ, ISRA, SONACOS, SOS TRANSIT, CPSP,
DAKAR MARINE, SICAP, SODEVA, ETC.
o Organisation de séminaires sur différents thèmes liés à la gestion
et au traitement de l’information à l’intention de cadres
administratifs et financiers de ce.s sociétés, en matière de:
- gestion dynamique du personnel et utilisation de l’outil
informatique
- tiormatique de gestion et bureautique
- gestion prévisionncfle de la trésorerie
Janv. 81 - Déc. 88
ASSISTANT TECIZNIOWE AUPRES DE LA CAISSE D$
PERJZOUATION ET DE STABILISATION DES PRIX KT’SP) -
FINANCEMENT FAC /CCC&
o Mise en place de deux aouveks ceiluks d’audit interne et de cotile
de gestion.
o Formation des agents aEktcS i ces cellules.
o Définition du rôle et des missions de ces deux entit&
o Conduite de mission d’audit opirationnd et endrexnent des
_IW
audhwi internes
o Conception et mise en cxarwe d’un systkme de suivi des
rèalisation financières de I’étabM et dea filiàeJ sous
tutelle, h l’intention du Mi&t&e des Finan- et du FML
o E n c a d r e m e n t d e missions d e contrble d e s SOC~&S
périphériques soumises i PMquation (GMD, CSS, SOCAR,
SODEFITEX, SONACOS, etc...)
o Suivi des relations financières entre 1’Etat et la CPSP et
représentation de celle-ci dans différents grouupes de travail,
.
MORENOAIW
7
-
o Assista~ à l’Agent Comptable Partiarlia (ACP) pot& la -
réorganisation de ses services
o Assistance à la Direction générafe sur tous problèmes liés h la -
gestion de l’établissement.
Fev. 81- Déc. 86
INGENIEUR PRINCLPAL AUPRES DU GROUPE
SEMA- METRi
-
Principales réalisations :
BtXKNA :
BND (BANQCT NATIONALE DE DEVELOPPE~BNT)
03l81 à 03/82
o Organisation du Contrôle de Gestion et suivi de la trésorerie de
banque.
o Mise en place d’une +Me chargée d’assurer ies relations avec la
Banque Centrale des Etats de l’Afrique de l’Ouest (B.C.E.AO.)
-
o D’une façon générale, assistance à la Direction Générale sur
l’ensemble des probkmes financiers de la banque.
SÉNÉGAL :
SAED (Socmx D'hfENACEMEKTETD'EXf'LOllATïONDES
-
'IrwrsDUDELTADUFLEUYESENECUETDLWFALEME)
04/82 f 12nM
o Direction du personnel comptable (40 agents sur 13 centres)
o Mise en place d’un système comptable décentralis& dans les -
périmètres kigués.
o Etudes d*Infhnatisation des Systèmes de Gestion (Comptabilité
-
Générale - Comptabilité Analytique et Budgtie - Gestion des
Stocks).
.
FRANCE :
SFOS (SOCrrrrr: NÇAISE D'ORGANO- sYNRSESE-GROUPE
RHONE POULENC) Ol-02/85
-
o Défhition d’une Nouvelle Organisation Administrative et Finan-
cière dans le cadre de I’autonomisation de la Soc%&
-
-
-
MORE30 Alain
8
ACOSS (ACXNCE CENTRUEDESORGANISMESDESECZURITZ
'
SoClALE) 02-04/8!5
o Action de formation auprès des Directeurs et Agents Comptables
en matière de Gestion de la Trésorerie
SkNÉGAL :
(JPSP(CAJSSE DE PEREQUATIONET DESTABILISATIONDESPRW).
DuGN~IcDEL'INsTITLTTIoNO~-O~/~~
0 Analyse du rôle de la CPSP et de son environnw de façoa à
préciser ses mission, ses objectifs et ses relations avec les
opérateurs économiques.
o Etude de la situation des filières et des enjeux liés à
l’amélioration du fonctionnement de la CPSP.
o Proposition de nouveaux systèmes de gestion (Comptables,
Budgétaires et de Gestion de Trésorerie)
SÉNÉGAL :
SAED(SWIETE D'AMENAGEMENTETD'EXPLOZTATIONDES
TEFtlWDUDELTADU~UVESENEGAL)
061%5 A 02M
0 Mise en place d’un systhe de comptabilité analytique
d’e.xploitation
o Intégration des systèmes de Comptabiité gé&aIe, Analytique et
Budgétaire.
M,.DR (FWISrEFtEDUDEVELOPPEMENT
RURAL DUSIXECAL)
OIS-Ill86
o Elaboration d’un système de suivi comptable d financier des
projets agricoles sous tutelJe du MDR
o DéveIoppernent du système de reporting han&a des opérations
gérées par les sociétés régionales de développement agricole.
0 Mise en piace
d’une procédure de suivi budgétaire
--
(iivestissements et fowtio Mement).
SODESP(SCKIETE DE DEYELOPPEMWT DEL%LEYAGEDANS
LA233f4ESYLVO-PASTOlULE)~~
o Analyse diagnostique de la SODESP dans le cadre de I’E-tude sur
son dépérisxment.
o AnaIyse de Ia structure fkaxièrc et de la constitution des
rhItats dégagés.
MORENO Alain
9
-
.
Man 79 - Déc. 80
DIREXXEUR REGIONAL D’UNE SOCIETE DE GESTION -
COMPTABLE : DACF
-
o Mission de conseil en matiére Juridique, Comptable et Fiscale.
-
o Supervision et mise en place de systémes de gestion.
-
o Gestion d’un portefeuille d’environ 300 clients.
-
1974 - 1979
RESPONSABLEADMINISTRATIFETFINANCIERDE
SOtTIlXES IMMOBILIERES, DE PROMOTION ET DE
CONSTRUCTION
o Elaboration des budgets préCkionnels des programmes, gestion
comptable et fiscale, gestion du personnel.
o Montage juridique et financier d’opérations de promotion -
immobilière (lotissements et groupements d’habitations).
-
o Gestion de Parcs Immobiliers et Missions d’Evahation.
I
-.
-
-
.
FICHE BIOGRAPHIQUE
r NOM
:
CHADES Jean Pierre
DATE DE NAISSANCE
.
.
08 Janvier 1949
FORMATION
:
BAC de technicien
l
. DUT Génie mécanique IUT de Saint-Etienne
. Collège Universitaire des Sciences et
Techniques de Clermont Ferrand
. Ecole Honeywell Bull
Programmation COBOL
F O N C T I O N A C T U E L L E :
Senior Consultant EUREXCEL
NATIONALITE
:
Française
EXPERIENCE PROFESSIONNELLE :
Depuis Avril 1993
CONSULTANT SENIOR DU CABINET EUREXCELASSOCIES
Chargé d’études organisationnelles et informatiques pour la mise en
place de systèmes d’information et de gesbon.
SENEGAL :
SAED (Société Nationale d*Aménagement et d’Exploitatioa der
Terres du Delta du Fleuve Sénégal et du VaIlécs du Fleuve SCnCgPI
et de la Falémé).
o Réalisation des analyses fonctionnelles dans le cadre de l’élaboration
du schéma directeur informatique et du plan télématique.
-.
MAROC :
CNSS (Caisse Natiooale de Shriti Sociale)
o Réalisation dea itudes techniques dam le cadre de la conception et
de la mise en place d’un système de gestion des Approvisionnements
et des AfIàke.s Générales.
SENEGAL :
ASECNA (Agence pour la Sécurité de h Navigation Aérienne)
o Conduite du projet de mise en place d’une gestion automatisée de la
paie au siège au SENEGAL et dans certains états membres,
CAMEROUN, GABON, BENIN, -QUE, MALI
CHAJIES J.P.
SENEGAL :
CPSP (Caisse de Péréquation et de Stabilisation des Prix)
o Actualisation du dossier de gestion des stocks, revue et mise à jour
des procédures organisationnelles et informatiqws.
CAMEROUN : SODECOTON (Société de Développement du Coton)
-
o Assistance à la mise en route de ia comptabilité.
Utilisation du logiciel COBYS de PRESYS sur plateforme AS 400
(modules comptabilité générale, gestion des tiers, comptabilité
analytique et gestionnaire d’états).
Utilisation d’une version dégradée du progiciel comptable sur 6 sites
décentralisés.
CAMEROUN : REGIFERCAM (Régie Nationale des Chemins de Fer du
Cameroun)
o Réalisation du diagnostic et de la définition des systtmes cibles dans
le cadre de l’élaboration du Schéma Directeur Organisation4 et
Informatique.
CAMEROUN : SOCAPALM (Société Camerounaise des Pnlmeraiu)
o Assistance à I’ipfantation du nouveau système de comptabilité
générale et analytique.
Paramétrage du progiciel et rédaction du guide utilisateur.
Déc. 84 B hfars 93
CHEF DE DIVISION INGEMERIE A LA SENI
(SENEGAL INFORMATIQUE)
o Conduite de schémas directeurs informatiques auprès d’entreprises
privées et para-put$ques.
-
o Responsable de la conduite de l’ensemble. des études, de
l’élaboration des manuefs de prockdures et de kur mise en place
auprès des clients.
Utilisation d’une plateforme informatique IBM 36 et AS 400.
o Encadrement d’un service d’une dizaine de personnes, analystes et
programmeurs.
-
J
’ CHALIES J . P .
-30
J
o Etude, analyse, conception, suivi de développement des applications
J
et mise en place de :
. Produit standard de gestion des immobilisations
1
. Produit standard de comptabilité générale (bilan automatique)
analytique
. Statistiques des ventes ICOTAF
J
. Facturation SPT
. Suivi des marchandises et gestion des comptes courants
succursales SONADIS
1
* Gestion des stocks SIAS
. Gestion des stocks de riz et prix de revient CPSP (Caisse de
Péréquation et de Stabilisation des Prix)
ml
. Gestion hospitalière HPD (Hopital Principal de Dakar)
Projet réalisé sur site client de juin 89 à juin 92 sur DPS4000
1
- gestion des soins externes
- gestion des hospitalisés
- gestion comptable et financière (comptabilité générale, budget et
WI
trésorerie)
- tenue des stocks (matériel et pharmacie)
- immobilisations.
J
. Gestion de la comptabilité et de la paie de la CSS (Caisse de
Sècurité Sociale) du Sénégal.
1
. Facturation des logements HLM et Parcelles Assainies.
Gestion des stocks (pièces détachées, matières premières, produits
l
J
finis) de la SAED.
J
Juin 76 t Oct. 84
RESPONSABLE SERVICE ORGANISATION ET
INFORMA’I-IQUE - SOCOCIM INDUSTRIES
J
o Développement et mise en place de programmes à façon en liaison
avec les utilisateurs.
J
o Définition des procédures d’exploitation
o Maintenance des applications existantes
1
o Analyse et programmation des applications :
J
Comptabilité générale
auxiliaire clients
auxiliaire fournisseurs
analytique
budgétaire et trésorerie
prévisionnelle
CHADES J.P.
-J- .
. Ventes gestion des commandes
gestion des livraisons
facturation
statistiques commerciales
. Gestion des stocks
approvisionnements
gestion des stocks pièces détachées usine
-
valorisation des stocks
inventaires
-
. Refonte de la chaine “paye usine”
. Gestion des organismes sociaux.
-
A partir de juin 1982 : passage sur un 61 - DPS2 (CII - KB)
o Transfert des applications existantes du GE-58 vers le 61-DPS2 avec
refonte des applications pour traitement en temps réel.
-
Juin 73 1 Juin 76
RESPONSABLE TECHNICO-COMMERClAL
HONEYWELL BULL
o Programmation partielle des produits :
. “Mairies” (mairie de MEUDON)
. “Suivi des techniciens CII - HF
-
o analyse et programmation des applications :
. gestion des abonnés i la CFDT
SUM contrats assurés et gestion des sinistres 4 la MGFA -
l P-1
o Implémentation des deux chaines de la MGFA à la SOCAR
@OUA-w
o Formation de programmeurs COBOL à ZAPCHAX-EXPORT
-
(Moscou).
CONNAiSSANCES TECHNIQUES :
hfatirid :
M3x3-ordinateurs (PC et MACINTOSH).
-
Moyens-systèmes (IBM, BULL, DEC, HP).
Programmation :
COBOL, FORTRAN, C.
Méthodologie :
RACINES, MERISE.
-
SGBDR
:
D.BASE IV, PARADOX ORACLE.
Logiciels micro-informatique : WTNDOWS, WORD, EXCEL.
Logiciel suivi de projets
: SUPER PROJECT.
-
Outil de modélisation
: AMC DESIGNOR
-
FICHE BIOGRAPHIQUE
NOM
PERNET Jean-Michel
DATE DE NAISSANCE
20 Novembre 1942
FORMATlON
Licence de Mathématiques
(1965 - Paris XI ORSAY)
Licence de Sociologie
(1977 - Paris v)
Licence de Logique
(1982 -Paris r)
FONCTION ACTUELLE
Senior Consultant EUREXCEL
FONCTION PRECEDENTE
Consultant conseil
WGUES COURkNTES
Anglais
NATIONALITE
Fra.llÇ&C
DOMAINES DE COMPETENCES :
s
Elaboration et contrôle de stratégies informatiques
s Conduite de schémas directeurs informatiques
- Conception et ivahzation de systèmes d’information
- Audits ‘informatiques
- Expertise en informatique (matériels, télécommunications et lo&ids)
- Création et expérimentation de méthodologies.
E,XPEFUENCE PROFESSIONNELLE :
Depuis Janv. 93 CONSULTANT SENIOR DU CABINET EUREXCECASSOCIES
SmD (Société Nationale d’AmCnagement et d’Erploitatioa de Terres
du Delta du Fleuve St&@ et du Vallits du Fleuve SinCgal tt de la
Falimi).
Réa!isation des études techniques dans le cadre de l‘élaboration du schéma
directeur informatique et du phn télématique.
Jean-Michel PERNET
2
MJNDIC / MINFOPRA ( Ministère de l’Industrie et du Commerce et
Ministère de la Fonction Publique et de !a RCformc Administrative du
CAMEROUN).
Conception d’un outil logiciel pour le rapprochement automatisé entre
l’organigramme cible et le fichier personnel existant et la proposition
d’a.&ction à partir de tris mukritères.
-
REGLFERCAM (Régie Nationale des Chemins de Fer du
CAMEROUN)
-
Définition des différents scénarios d’architecture matérielle dans le cadre de
l’élaboration du Schéma Directeur Organisationnel et Lnfonnatique.
Réorganisation des fonctions micro-informatique et bureautique.
- Revue de l’organisation
- Proposition d’harmonisation du parc
- Sélection et choix de logiciels
- Mise en place d’une maintenance interne de ler niveau
w Elaboration d’un plan de formation à I’itention du personne1 af%cté de
la Sous-Direction de l’Information et des principaux utilisateurs de la
micro-informatique et de la bureautique (services techniques et
a&ninist.ratifs, secrétariats).
SOCXPALM (SociCtC Camerounsise de Palmeraies)
Evtiation de l’architecture matérielle retenue dans le cadre de la mise en
oeuvre du Domaine Comptable et Financier.
REGIFERCAM (Régie Nationale des Chemins de Fer du
CAMEROUN)
Conduite des Audes dans le cadre de la mise en oeuvre du domaine
acWstocks.
REGlFERCAM (Régie Nationale des Chemins de Fer du
CAMEROUN)
Détermination de l’architecture cible actualisée A l’issue des 4tude.s préalables
-
des domaines prioritaires mis en place dans le cadre du SDOI
(wmptabilitUhnancts, achatsktocks, commercial, organisation générale).
-
Rédaction du cahier des charges “Architecture Matérielle” à i’iitention des
fournisseun de matCtil informatique.
.
-
Jean-Michel PERNET
3
1992 - 1991
CONSULTANT CONSEIL
Conception et réalisation d’un système de calcul de devis et de lancement de
fabrication pour une PMI.
Conception et réalisation du catalogue raisonné d’ouvrages d’art.
Etude d’informatisation de la procédure d’agrément des navires de plaisance
pour le Secrétariat d’Etat B la Mer.
Elaboration du plan de communication inter-sites.
Structuration des réseaux locaux du siège et des centres d’exploitation
e
technique.
- Etude et définition des supports de télécommunication entre les
différentes sites (siège, centres techniques et gares).
Bilan technico-financier des différentes solutions (fibre optique, réseau
v
national CAMPAC, réseau hetien).
Refonte de l’enquête annuelle su; les parcs informatiques administratifs
conduite par le CIEIA (se.rvices du Premier Ministre).
Participant à un séminaire de recherche sur les systémes d’mformation à
l’Institut National des Télécommunications.
1990 - 1988
SINORG (SSII füiale de In Caisse des Dépôts)
Conseiller du Ministre Délégué à l’Informatique du Sénégal
- Schémas directeurs : Ministke des Affaires Etrangères
Ministère du Développement swial
hfinistère du Développement industriel
Ministère de l’Urbanisme et de 1’Habitat
Caisse de Stkurité Sociale
-.
Air-Sénégal (Compagnie aérienne natisnde)
- Etudes et audit :
LO.NASE (Société nationale conce&onnake des
jeux : LOTO, PMU, . ..)
Crédit Agricole (Banque secteur public)
Journal quotidien “Le Soleil”.
Jean-Michel PERNET
.
4
-
-
1987 - 1976
COMMISSARIAT GENEML DU PLAN
Chargé de la mise en oeuvre du schéma directeur informatique, bureautique
-
et de wrnmunication
s
Rédaction de cahiers des charges, négociation de marchés, contrele des
-
sous-traitants
m Conception de plans de formation
s InstaIlation, mise en oeuvre, recettes de matériels et de logiciels.
-
-
1985 - 1978
MINISTERE DE L’INDUSTRIE
Chargé de mission (I.H.N.)
- Conseiller du Directeur de I’Adrninistration Générale du Ministère de la -
!vfer:o Shéma directeur informatique, méthode RACINES
o Plan d’équipement des services extérieurs et de communication
inter-sites
o Structuration du parc micro-informatique du Ministère et élabora-
_
tion des procédures à Mention des utilisateurs
o Etude sur les statistiques de pêche
o Etude sur le systéme de pré-retraite des marins professionnels.
-
- Adjoint au Chef de Département informatique du Minist&re du Travail :
o Refonte des traitements statistiques : enquêtes ACEMO, marché du
_
travail (animation d’une équipe de 17 informaticiens)
o Etude et mise en oeuvre de l’iiorrnatisation des procédures de
na.f3ralisation
-
o Suivi d’établissements sous tutelle (AFPA, INED), rapports en
COMI et élaboration d’un plan de communication avec la stnxture
centrale.
- Introduction de l’informatique dans l’enseignement secondaire (en 1979,
premier programme d’équipement des lycées).
1978 - 1971
MINISTERE DE LA COOPERATION --
-
Chargé de mission
- Dinxteur des Etudes informatiques du Ministère des Finances du Gabon:
-
démarrage d’un Centre informatique et de système-s de gestion pubrique
- Ingénieur d’études chargé de la modernisation des comptabilités publiques
des Etats africains francophones
-
- Conseiller informatique du Ministre de la Recherche Scientifique de Côte
&Ivoùe
- Enseignant en informatique à la faculté des sciences d’Abidjan (9h de
-
cours hebdomadaires pour 25 étudiants en maîtrise).
1
Jean-Michel PERNET
1
1970 - 1969
SLNORG
1
Chef de projet à la Banque Nationale de Développement du Sénégal
1969 - 1967
COiWlISSARL4T A L’ENERGIE ATOMIQUE
Programmation scientifique et calcul numérique.
f
Il
E,XPERTENCE TECHNIQUE EFFECTIVE
11
Bonne connaissance des 2 standards micro : MS-DOS et Macintosh
Bonne connaissance des SGBDR et de la POO
Il
Programmation : COBOL, PASCAL, FORTRAN, C, Assembleur
Conception et développement : MERISE, RACINES
Formation : plus de 1800 heures de cours réalisées
Matériel : Micros (PC et APPLE), BULL @PS, DPX), IBM (36, 38, AS 400).
Architectures RISC (IBXî, DEC, BULL)
Gestionnaires de réseaux : NETWARE de NOVELL, 3 + OPEN de 3 COM, TOKE$l P&jSmG
d’IBM, MS NET de MICROSOPT, HARRIS NET de MICROSOFT HARRIS, WS de
I
i1
BAYAN
Réseaux locaux : ETHERNE T, NOVELL, SANLAN, TOKEN RING d’IBM
Standards et protocoles : ISO, X25
i
7
Logiciel de suivi de projets : SUPER PROJECT
i
Outil de modélisation : AMC DESIGNOR
1.- _
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ILLUSTRATIONS DE L’EXPERIENCE
D’EUREXCEL ASSOCLES DANS LA
CONDUITE DE PROJETS DE REFONTE
DE SYSTEMES D’LNFOFWATIONS
DE GESTION LVFORMATISES
-
CAS DE LA SONEL AU CAMEROUN
CONTEXTE DE L’LNTERVENTION
La Société Nationale d’Electricité a réalisé au cours des a.nn&s 1980, un schéma
directeur informatique avec l’assistance d’une société prestataire de service f!rança.ise
A l’issue de ce schéma directeur, elle a entreptis la refonte de ses systémes d’information,
notamment pour les domaines identifiés comme prioritaires, dont en particulier la gestion
de la clientèle.
Le prestataire de service ayant réalisé le schéma directeur s’est vu confier une mission
d’étude pour la conception et la mise en place d’un nouveau système de gestion des
abonnés (NAC.).
hlalheureusement, maigré les moyens importants mis en oeuvre, ce nouveau systkne, du
fait de sa complexité et d’une insufkance d’appréhension de I’environnement réel de la
SONEL, n‘a pu apporter les rksukats artendus.
De façon générale, il en a été de même pour ks autres domaines ciblés par le schéma
directeur, notamment le système comptable et 6nancier qui présentait de nombreux
dysfonctionnements, préjudiciables à une bonne gestion de la société.
A~S.$ en 1992, la Direction Gént?rale de la SONEL a confié à EURJZXCEL-ASSOCIES
en accord avec la Caisse Frantise de Développement, une mission d’assistance pour la
refonte de l’ensemble de son système d’iiormath
Compte tenu de la particularité du contexte précitC, nous avofls tout d’abord, à la
demande de la Direction Gkrkrale réalisé un étal des liew~ très approfondi de l’ensemble
des systèmes d’information et de gestion de,la société.
A cette occasion, tous ces systknes ont été décrits sous forme de diagrammes et les
ITEM-H& de procédures existantes de l’ensemble des domaines de l’entreprise ont été
fofmalisés et rédigés.
A partir de cette prise de connaissance de l’existant réel de la société, nous avons engagé
avec les responsables des di8erentes activités la détermination des besoins en matière de
traitement de l’iiormation à horizon 5 ans.
I
1
1.
Cette collecte des besoins traduites a termes fokzthnels, techniques et
organisationnels, complétCe par la prise en compte du diagnostic de la situation existante
1
au démarrage de notre étude, nous a permis de dCçUr les systémes d’information cibles
-
par domaine, en ayant l’assurance de respecter au mieux l’environnement et les
spécificités de la SONEL.
1
-
Ces systèmes cibles ayant été établis en étroite collaboration avec les responsable-s de la
société, la Direction Générale les a approuvés et a demandé leur mise en oeuwe.
1
A ce titre, elle a con& à l’équipe de consultants dWJREXCEL-ASSOCIES déjà en
place dans l’entreprise, le soin de coordonner et de conduire cette mise en pIace de
1
nouveaux systèmes.
Les domaines retenus comme prioritaires, qui font l’objet d’une refonte sont :
1
- Comptabilité Finances
- Gestion des abonnés
1
- Gestion des ressources humaines
- Gestion des achats et des stocks.
‘1
Par ailleurs, EUREXCEL-ASSOCIES assiste la SONEL dti la décentralisation d’une
partie de sa gestion, notamrnent en matière de gestion de ctienttle et de comptabilité.
1
1
CAS DE LA REGLFERCAM AU CAMEROUN
CONTEXTE DE L’INTERVENTION
b Régie des Chemins de Fer du Cameroun s’est trouvée confi-ontée par suite de
l’évolution récente de l’économie mondiale et par voie de conséquence de l’économie
~merounaîse à des dif5culté.s pour maintenir son volume d’activité et une structure
financière équilibrée.
pu ailleurs, la ~GIFERCAM ayant pris des engagements envers Etat, dans le cadre
d’un contrat de performance, en matiére de respect d’objectifs commerciaux, techniques
et financiers, elle a décidé de se doter d’outils de gestion adaptés et plus efficients.
A ce titre, sa Direction Générale a retenu parmi les actions prioritaires a mener, la
r&&&on d’un schéma directeur organisatiomd et informatique.
E~XCEL-tiS~~S, suite à un ap@ d’of%3 intematior&, a été choisi pour
apporter son assist.ance d la REGIFERCAM dans rélaboration de c-e schéma direc.tc~r.
L’approche retenue a été globale pour couvrir l’iitég&é des r&&tés de l’entreprise et a
uxuzané tous ses do& par un découpage de son système d’information en d0tnairte.s
homogènes.
Elle a abouti à la défkition des principes directeurs de gestion et d’organisation essentiels
de la Régie.
TRAVAUX REALISES
Nos travaux ont couvert :
- L.a revue des orientations stratégiques de la Régie à hotin 5 ans et leur incidence
en terme de besoins de traitement de l’iiormation
-
- Le diagnostic complet de l’entreprise en matière :
. or~onnelle
. technique
. écmomique.
L’a-t a été plus pakulièrement mis sur l’analyse des systèmes d’information en
termede:
.
recensement des données significatives
. évaluation des applications utilis&
. évaluation des équipements matériels de traitement de I’inf’ormation
1
II convient de préciser que l’ensemble de ces travaux ont été menés par domaine.
1
e La définition des systérnes cibles qui ont été priorisés et présentés à la Direction
Générale pour validation et mise en oeuvre.
1
a La définition d’une nouvelle architecture matérielle plus performante.
A l’issue du Schéma Directeur, nos rwomrnandations ont été validées par la Direction
1
Générale et les principaks mesures suivantes ont été prises :
s Remplacement de l’ancien équipement (IBM 4331) par un équipement mieux
1
adapté à base de serveurs répartis (mini-ordinateurs BULL de type DPX 20 sous
UNIX).
1
- Refonte des principaux systèmes d’information de l’entreprise (réorganisation et
acquisition ou développement de nouvelles applications informatiques) pour les
domaines :
1
. Comptable et financier
. Gestioo des approvisionnements c-t des stocks
1
. Gestion commerciale
. Gestion de la maintenance (rn&riel technique : locomotives, wagons).
1
s Lancement d’actions organisationrkUes Accompagnement :
. Réorganisation de la Direction Fiière
1
. Création de nouvelles dructures de gestion (Audit Interne, ContrOle de
Gestion et Etudes et Planification).
, Réorganisation des achats et de la gestion des stocks au nivwu des directions
1
techniques.
1
La Direction Générale de !a REGLFERCAM a confié i EUREXCEL-ASSOCIES une
nouvelle mission d’assistance pour lui apporter son appui technique dans ces travaux de
mise en oeuvre des recommandations du schéma direekur et de refonte des systèmes
-!
d’lrfotmation et de gestion
1
-
71.
La REGIFERCAM a par ailleurs chargi EUREXCEL-ASSOCIES de Lui étAir son plan
de communication pour l’ensemble de ses installations (siège, directions techniques et
lw4.
I
I
CAS DE L’ASECNA AU SENEGAL
I -
ET DANS LES ETATS hfEhlBRES
I
I
CONTEXTE DE L’INTERVENTION
I
L’Agence pour la Sécurité de la Navigation Aérienne a en charge le contrôle de la
navigation aérienne dans une grande partie de Ytique et à Madagascar.
I
par Gueurs, elle assure pour le compte de certains Etats, la gestion des installations
aéroportuaires.
I
Cette dispersion des activités i l’échelle d’un continent dans quatorze pays, alliée à un
systéme de management dual (Staff de I’ASECNA et implications des autorités
administratives des Etats membres) a pour ~nséqueoce diecte de rendre le système
I
d’iiormation de kntreprke tris complexe.
Au&,, la Direction Générale de I’ASECNA, désireuse de disposer d’un ensemble
I
~rinf~dons 6ables et à temps, sur l’ensemble de sa zone d’iiterveniioa et anticipant
pu ailleurs les évoh~tions technologiques en matiire de navigation aériennt, a décidé de
w un schéma directeur informatique pour l’ensemble de l’Institution.
J
EWXCEL-tiSOCI.ES a été choisi., suite à un appd d’ofks international, pwr
Pélaboration de cc schéma directeur.
J
Compte tenu des spécifkités de FASECNA mentionnées ci-avant, nous nous sommes
attachés à mener de pair une approche globale, respectant I’EntitE ASECNA et une
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analyse fine de chacune des activités de l’entreprise, pour permettre a la Direction
Générale d’anticiper les évolutions organkationnek et techniques ultérkur~~. (A titre
d’exemple, le transfert de la gestion des aéroports aux Etats concernés ou à des sociétés
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aér0portuaire.s internatiodes).
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TRAVAUX R.EdASEs
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Nos travaux ont couvert :
- La revue des orientations stratégiques de I’ASECNA à la lumiére des mutations
pr&i.sibks dans le domaine de la navigation aérienne sur le plan mondial
(ut&.at.ion des satétites, etc...) ;
- Le diagnostic exhaustif’ de l’entreprise au siège B D&U et dana les représentatiorts
dans les Etats membres, en matière :
.
organisationnelle
. technique
. économique
. financière
Nos travaux ont notamment eu pour but d’appréhender de façon précise, les modalités de
communication entre Dakar et les représentations, ce qui constituait le dé5 majeur de
cette intervention.
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X l’issue du Schéma Directeur, nos recommandations, ayant été validées par la Direction
Générale, elle nous a codé difiërentes missions d’assistance pour leur mise en oeuvre.
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Ces missions ont porté sur :
- l’élaboration et la mise en place d’un nouveau système de facturation (aux
compagnies aériennes et Etats) ;
- la refonte du système de gestion du personnel et de la paie et l’iitallation d’une
nouvelle appkatioa au siège et dans le-s représentations ;
- la détinitioa d’un nouveau systéme de comptabilité et son installation dans un
premier temps au siège à Dakar, puis après rodage, dans les représentations.
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CASDELASODECOTONAUCAhlEROUN
CONTEXTE DE L’INTERVENTION
La Société de Développement du Coton du Cameroun (SODECOTON) dont le siége est
à GAROUA au Nord CAMEROUN a décidé courant 1990 de refondre ses systèmes
d’information et de gestion pour accroître la fiabilité des restitutions de ces difkents
systèmes tant à usage interne (DG, directions) qu’externe (Etat et bailieurs de fonds),
ainsi que pour améliorer de façon plus générale le pilotage et la gestion de l’entreprise.
Dans ce cadre, elle a confié à EUREXCEL-ASSOCIES une mission d’assistance pour la
réalisation d’un schéma directeur organisationnel et informatique (SDOI).
Les conclusions de cette étude ont notamment abouti au remplacement de l’équipement
informatique devenu obsolète (passage d’un IBM 36 à un AS 400) et à l’identification de
domaines dont les systèmes d’information devaient être refondus en priorité, à savoir :
- la comptabilité générale et analytique, la gestion des tiers, la gestion budgétaire et
la gestion des immobilisations,
- la gestion des stocks et des approvisionnements.
Pour ce faire, la SODECOTON a demandé à EUREXCEL-ASSOCIES de l’assister dans
la réalisation de ces travaux, sur le plan organisationnel, informatique et technique.
Cette mission de refonte des systèmes d’information comptables et financiers a été
réalisée au cours des exercices 1992 et 1993.
TRAVAUX REALISES
Au cours du Schéma Directeur, le Cabinet a proposé un projet d’organisation de la
société et plus particulièrement.des services comptables et financiers.
De même, EUREXCEL-ASSOCIES a défini les systèmes d’iiormation et de gestion
cibla des principaux domaines de l’entreprise, ainsi que la nouvelle architecture
matérielle requise.
.
Au cours des travaux de refonte des systèmes retenus comme prioritaires, notre
prestation à porté sur :
m la réorganisation de la Sous-Direction Informatique (organigramme, missions,
procédures),
- l’assistance à la mise en route de la nouvelle architecture matérielle au siège (AS
400) et dans les sites décentralisés (micro-ordinateurs),
- la conception, l’installation et le lancement des nouvelles applications comptables et
de gestion des stocks et des approvisionnements,
- la définition de la nouvelle organisation de la Direction Financière,
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le paramétrage des progiciels,
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la rédaction des guides utilisateurs,
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la formation des utilisateurs à la nouvelle organisation et au maniement des
progiciels.
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CAS DE LA CUIT EN COTE D’IVOIRE
CONTEXTE DE L’LYTERVENTION
Compte tenu du contexte général de l’économie ivoirienne à la fin des années 1980 et des
tendances dégagées, la Compagnie Ivoirienne pour le Développement des Textiles s’était
Lx& comme objectif prioritaire d’équilibrer financièrement la filière coton.
AU delà de la maitrise de ses outils de gestion, la CIDT désirait se doter d’une
organisation agro-industrielle propre à lui assurer son équilibre et sa rentabilité, en
mettant en place une politique :
- de décentralisation des responsabilités de gestion opérationnelles sur des unités
agro-industrielles fonctionnellement autonomes qui auraient à répondre a des
objectifs de performance en terme de :
.
rentabilité de production, qualitative et quantitative,
. rentabilité financière.
m
de centralisation au siège des fonctions :
.
de pilotage, coordination,
méthodes des fonctions opérationneks
décentralisées,
. Administratives, Financières et de Gestion des Ressources Humaines,
. Commerciales, (Achats, Ventes) et Logistiques nécessitant une coordination
centrale.
- de retrait progressif de ses actions d’encadrement du milieu paysan, et de
responsabilisation des Groupements Viageois à leur propre gestion.
Pour équilibrer la filière coton en Côte d’ivoire, l’objectif que s’était fixé la CLOT reposait
sur une réduction H terme de 2-3 ans de 2cT/r de ses charges.
POU~ ce faire, il semblait nécessaire de déterminer ce que serait I’organ$ation du “terrain”
clans les années à venir, sans fondamentalement remettre en cause le dispositifen place.
D~ULS ce contexte, la UDT a décidé de lancer une opération d’élaboration d’un schéma
directeur organisationnel et informatique, pour la réalisation duquel EUREXCEL-
ASSOCLES a été retenu par appel d’oses international.
TRAVAUX REALISES
Notre miss& a eu pour objet :
- De concevoir pour la CLDT les transformations lui permenant d’atteindre son
équilibre financier sans réellement remettre le dispositif agricole en question.
Pour ce faire, nous avons, a partir des projets réalisés ou en cours lors du
lancement du Schéma Directeur, de l’organisation du volet agricole et des comptes
financiers des domaines impactés et analysés dans toutes leurs composantes :
.
identifié les objectifs fondamentaux de fa UDT, les enjeux majeurs associés
et les principales contraintes internes ou externes impactant de façon décisive
sur toute décision d’évolution,
.
défini les orientations majeures A réaliser en terme de gestion, d’organisation,
puis de système dlinformation., tant pour les composantes agro-industrielles
sur le terrain que pour les composantes opérationnelles et administratives
centrales,
.
précisé une trajectoire d’évolution à 2 ans pour évoluer vers :
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+ une redistribution des responsabilités de gestioo visant à décentraliser
le pouvoir de décision,
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+ une organisation permettant ri la CIDT d’être plus réactive, plus
compétitive et rentable au sein de sa filière,
+ un système de gestion et d’information adapté à la nouvelle structure,
fiable et efficace.
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De lancer des actions d’organisat;.m à court terme pour faciliter l’évolution vers
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l’organisation cible définie.
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Ces actions ont notamment couvert :
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évaluation de-s postes et des profils
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mise en place dans une région pilote de la réforme Portant sur le glissement
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des responsabilités d’encadrement vers les groupements villageois.
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CAS DE LA SOCAPALM AU CAMEROUN
CONTEXTE DE L’INTERVENTION
La Société Camerounaise de Palmeraies a connu au cours de la f51 des années 1980, une
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forte croissance matérialisée par une augmentation de la production d’huile de palme et
de palmistes.
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Cependant, sous la pression de cette croissance, les systémes de gestion et l’informatique
avaient évolué, mais de façon hétérogène.
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D’autre part, la crise mondiale des produits agricoles, débutée en 1985, ainsi que la
structure de production et de demande d’huile de palme avait entraîné une situation
financière dif5cile et mis en évidence des dysfonctionnements au sein de l’entreprise, liés
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à des contraintes internes et externes.
Aussi, la Direction Générale de la SOCAPALM, et ce en conformité avec le Contrat de
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performance signé avec l’Etat, a décidé de maitriser ses coniraintes de gestion interne et
externe en se dotant d’outils de gestion adaptes aux réalités de l’entreprise.
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Dans ce sens elle a engagé la réalisation d’un schéma directeur organisationnel et
informatique, pour lequel l’assistance d’EUREXCEL-ASSOCIES a été requise à la suite
d’un appel d’otTks international.
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TRAVAUX MitLISES
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NOS travaux ont eu pour objet de doter la SOCAPALM d’un système de gestion et
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d’information propre à lui permettre d’appréhender les mutations ultérieures dans de
bonnes conditions de réactivité et d’efficacité.
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Pour relever ce défi ambitiew nous avons assisté la SOCAPALM pour bâtir ur véritable
projet d’entreprise, assorti de la définition d’objectifs intermédiaires de réalisation plus
rapprochée.
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Nos prestations ont couvert :
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- Pappréciation de la qualité des systèmes de gestion existants et la structuration des
besoins immédiats et à moyen terme,
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- le contrôle de la cohérence des développements en cours lors du démarrage du
SD01 sur micro-ordinateurs avec les systèmes existants,
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- le recadrage des missions d’amélioration,
- la création au sein de l’entreprise d’une structure chargée de l’organisation et de
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l’évolution des systèmes de gestion,
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- le contrôle de l’intégration des systémes de gestion aux différentes activités de la
société,
- la conception du système d’information cible, découpé par domaines.
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A la suite de ce schéma directeur, deux actions ont été jugées prioritaires :
- la réorganisation de l’ensemble de l’entreprise (structure, répartition des
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responsabilités et des tâches entre les différentes entités),
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la refonte du système d’information comptable et financier.
La SOCAPALM a confié a EUREXCEL-ASSOCIES une mission d’assistance pour
procéder a ces travaux et de façon plus générale pour une mise en oeuvre structurée et
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efficiente des conclusions du schéma direcwr.
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ILLUSTRATION DE L’EXPERIENCE
D’EUREXCEL ASSOCIES DANS LA
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CONDUITE DE PROJETS DE TELEMATIQUE
CAS DE LA REGIFERCAM
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AU CAMEROUN
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CONTEXTE DE L’LNTERVENTLON
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La Régie Nationale des Chemins de Fer du Cameroun a confié à EUREXCEL-
ASSOCLES des missions d’assistance pour l’élaboration et la mise en oeuvre de son
schéma directeur organisationnel et informatique.
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Par ailleurs, compte tenu de l’importance vitale des communications inter sites pour la
gestion, voire la survie de t’entreprise (problèmes de sécurité notamment), et de
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l’importance de-s investissements eu jeu, elle a chargé EUREXCEL-ASSOCIES de
concevoir son plan télématique.
La REGIFEROW présente la particularité d’avoir des structures très réparties sur le
plan géographique, qu’il s’agisse des structures centrales ou des entités d’exploitation
twes).
Le siège basé à Douala est réparti sur 3 sites, distants de plusieurs kilomètres.
- La Direction Générale et les Directions Fonctionnelles (Direction Financière,
Audit, Contrôle de gestion, Direction Administratives).
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- Les deux directions techniques (Direction du Matériel Roulant et Direction des
Installations Fies).
- La gare principale de Douala qui abrite par ailleurs la Direction Informatique.
La REGIFERCAM a également une Représentation à Yaoundé et des Agences
Régionales, notamment à Ngaoundéri, qui constitue un important noeud de transporr
(ferroviaire et routier).
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Par ailleurs, tout le long de la ligne de chemins de fer, elle dispose de gares principaks et
secondaires et de sewices techniques (maintenance et intervention).
TRAVAUX KEALISES
Nos travaux ont couvert :
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- L’expertise technique des modes de communications disponibles au démarrage de
notre intervention.
La Régie disposait d’une ligne spécialisée lui appartenant, entre le siège et les
directions techniques (câble coaxial), par ailleurs elle utilisait des liaisons
hertziennes pour le suivi du trafic et de façon générale la communication avec les
gares.
Nous avons testé ces différents supports qui présentaient des défaillances sur k
plan technique (isolation du câble, faiblesse des messages par voie hertzienne,
etc....).
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- L’évaluation des besoins de communication pour chacun des principaux sous-
systèmes d’information de la Régie.
Ll s’agissait principalement de :
.
Suiv-i technique du trafic (incidents, accidents et retards des trains).
. Suivi technique des installations fixes (panne d’un systéme d’aiguillage,
mouvement de terrain endommageant la voie, etc . ...).
.
Gestion commerciale, par liaison entre la Direction Commerciale de Douala
et les gares (principales et secondaires), cette gestion englobant le suivi et le
contrôle de la facturation.
.
Communication entre les applications de gestion logées dans des sites
différents :
- Le système comptable et financier au siège.
- Le système de gestion de la paie et du personnel, également situé dans
la même enceinte mais relativement éloigné.
- Le système de gestion des achats et des stocks implanté dans les
directions techniques à plusieurs kilométres du siège.
Par ailleurs, pour la gestion des stocks, les sites sur lesquels sont
installés les postes de travail (magasins) sont distants de plusieurs
centaines de mètres.
- La définition du système de communication de la Régie pour chaque site et inter-
sites.
- Le résultat de nos travaux a constitué en :
- La conSguration db réseau local pour chacun des sites de Douala (siège,
directions techniques et gare centrale).
- Le plan de télécommunication pour les échanges d’informations entre :
+ les 3 sites précités de Douala
+ la représentation de Yaoundé
+ le noeud de transit de Ngaoundéré
+ les gares
Compte tenu de la complexité du système de télécommunication de la Régie et de
la prise en compte de contraintes techniques et financières, nous avons été amenés
a recommander le panachage de plusieurs solutions techniques pour optimiser les
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investissements importants à réaliser, à savoir : -
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BLU entre les sites de Douala et les gares.
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- Gable en fibre optique entre les directions techniques et la gare centrale.
- Réseau CAMPAC ou réhabilitation de la ligne spécialisée entre le siège et les
directions techniques.
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La solution d’utilisation du réseau RTC a été écartée compte tenu du manque de
sécurité du fait de l’insufisance de garanties sur la qualité des lignes téléphoniques.
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