As the Finance and budget Officer, one of your responsibilities is to review the expenditure reports and audit reports received from the implementing partners to verify accuracy, completeness, validity and relevance.

Briefly indicate how you would address each scenario with different Implementing partners

$($

IP

$)$

$$as indicated below,

$1$

$.$

$$Funds of USD

$5$

$0$

$0$

$,$

$0$

$0$

$0$

$$were disbursed to the IP

$,$

$,$

$$a Ministry in the Government of XYZ

$,$

$$ and expenditure reports received from the IP amounted to USD

$4$

$2$

$0$

$,$

$0$

$0$

$0$

$,$

$$the report of the final audit, conducted by the Attorney General

$$

s Office, shows funds received as USD

$7$

$5$

$0$

$,$

$0$

$0$

$0$

$$and expenditures of USD

$6$

$5$

$5$

$,$

$0$

$0$

$0$

$.$

$$

$2.$The audit opinion of the Implementing Partners is qualified, and the management report has not been shared with you.

$3.$The long outstanding audit report received from the IP is in French while the agreement states reports are to be provided in English.

$4.$Funds have been transferred by UNEP into an account that was provided by the Implementing Partner who later advised that the account is wrong. The funds have not been rejected and returned by the recipient bank to UNEP.

$5.$Expenditures incurred by the IP are not in line with the approved budget and have no linkage with the project deliverables.

$6.$ You suspect that the relative of a project manager has been hired to provide services in a project.