Conducting an external financial and compliance audit of the Basic Education Development Support Fund (FSDEB in French) – special purpose account (SPA) (CAST in French)

The objective of this audit is to express an independent professional opinion on the CAST-FSDEB financial statements, including expenditures incurred for the period concerned (January 2020 to December 2020).

This audit will determine whether the funds received from CAST-FSDEB contributors (Agence Francaise de Développement (AFD), Canada, Luxembourg, Global Partnership for Education (GPE), Switzerland, United Nations Fund for Children (UNICEF):

1. have been used for the 2020 budget year in accordance with the provisions in force, such as:

• for contracts, in accordance with (i) the Burkina Faso Public Procurement Code, (ii) technical opinions and visas issued by the Directorate General for the Control of Public Procurement and Financial Commitments or the Directorate for the Control of Public Procurement and Financial Commitments of the Ministry of National Education, Alphabetization an Promotion of National Languages (MENAPLN) on the documents (ARCOP, DAO, provisional results of published contracts in the review of public contracts, request for recourse to exceptional procedures, contracts, minutes of receipt of work in the event of a contract or amendments request, etc.); (iii) in the CAST-FSDEB procedures manual; and (iv) the recommendations of the Technical and Financial Partners (TFPs) from CAST-FSDB mainly expressed at the time of the joint monitoring missions of PDSEB related to previous audits;
• in compliance with the decisions of the public procurement regulatory authority. The list of suppliers excluded from the order during the period concerned by this audit may be consulted on the www.arcop.gov.bf website.

b. have been spent in accordance with the principles of economy and efficiency and only for the purposes for which the funding was granted, i.e., in compliance with (i) the annual action plans validated by the Technical and Financial Partners (TFPs), (ii) the credits entered by economic nature, programs, actions and activities in the Finance Act, and the recommendations and prescriptions of the TFPs formulated at the time of the joint PDSEB monitoring reviews.