MCN_Assessment_Remediation_Work_Plan_-_Attachment__3.pdf

MCN Assessment Remediation Work Plan

June July August September October November December January February March April May June July 1 Assessment Report and Remediation Plan

Quality of Translation issue Finalize assessment report Finalize remediation plan Clear remediation plan with Post, INL/AP and Afghan Gov.'t

2 Databases

Draft Scope of Work and procure a remediation plan contractor to procure MS Access, develop Access modules, SOPs and deliver trainings Installation of software MCN and GPI Creation of modules, and other tech needs MCN and GPI

1. Budget Formulation and Execution Finance and Admin Directorate and GPI

2. Accounting (detailed level of transactions) Finance and Admin Directorate

3. Cost Accounting M&E Directorate and

GPI

4. Fixed Assets Procurement and GPI

5. Compliance Officer Legal

6. Payroll (timekeeping) GPI (possibly MCN)

3 SOPs, quality assurance processes and internal controls

1. Quality assurance or checklist for budget reports, SOPs for BIT activities, and budget formulation and planning MCN

2. SOPs for budget formulation and planning MCN and GPI

3. Quality assurance process or checklist for accounting deliverables MCN

4. SOP for Short term fiscal imbalance (GPI) GPI

5. SOP for entity‐level internal control structure MCN and GPI

6. Modification of the SOW for the internal auditor to include the duties of a compliance officer. Development of compliance officer tracking, monitoring and reporting tool MCN

7. Supplementation of current HR SOP, including fraud management, compliance, safety, harrassment, security and other HR issues MCN and GPI

8. SOP and desktop manual for payroll procedures and transactions MCN

9. Procurement process application procedures and internal control development MCN

10. Program Management and Monitoring process SOPs MCN

11. Policy, methodology and tools to conduct periodic internal control evaluation or self‐assessments of program and/or project control activities. MCN and GPI

12. Development of risk‐based approach to audits; development of questionnaires MCN

13. Tracking, monitoring, and reporting anti‐corruption laws, on the team's relationship with overseeing body (also for internal audit directorate) MCN

14. Risk based approach internal audit plan development MCN

15. Fixed Asset Management policy and procedures and Access module MCN and GPI

16. SOP for petty cash transactions and internal audit framework MCN 4 Policy Changes Internal Audit Team reporting MCN Ethics board development MCN

5 Training

Remediation plan contractor develops and conducts annual trainings:

1. Training on budgetary control activities and budget formulation and planning SOPs and Access modules, as well as accounting control activities and Access modules

Finance and Admin Directorate and GPI

2. Training for BIT members on their roles and responsibilities and MoF requirements

Finance and Admin Directorate

3. Yearly HR training program for ALL employees on fraud management, compliance, safety, harassment MCN and GPI

4. Training on SOP, desktop manual for payroll procedures and transactions, and timekeeping mechanism HR Directorate and GPI

5. Training on Program Management and Monitoring process SOPs (for MCN), internal control evaluation tool and cost accounting tool (for MCN and GPI)

M&E Directorate and

GPI

6. Training on anti‐corruption law reporting, relationship with overseeing body, risk‐based approach

Internal Audit Directorate

7. Training on procurement process SOP, fixed Asset Management policy and procedures and Access module

Procurement Directorate and GPI

8. Petty cash transactions internal control training to Fiduciary and Custodian Officers MCN

Notes:

Timeline

Text in red denotes actions that must be completed before on‐budget assistance is provided to MCN or GPI. They include installation of MS Access at MCN and GPI; the creation of MS Access modules at GPI; and the completion of SOPs that are not dependent on the acquisition of MS Access at GPI. Addressing findings related to the GPI Directorate was prioritized, as on‐budget funding is currently being provided to this directorate, and is delayed.

Pink boxes denote those items rated as medium or low risk by the assessment; they will be considered lower in priority when implemented in conjunction with other tasks.

Tasks

*Denotes a dependency: Some SOPs can't be developed until Access is installed. Tasks dependent on this are in GRAY.

Directorate/MCN Division