L’objectif à court terme de la formation est de réduire les écarts décelés lors des audits de l’Organisation de l’Aviation Civile Internationale (OACI et Federal Aviation Authority (FAA) et d’accroître en nombre et en qualité, l’effectif des agents directement acteurs de l’aspect opérationnel de l’application des mesures de sûreté conformément au programme national de sûreté de l’aviation civile spécialement en artificiers / démineurs.

La formation a été réalisée en deux phases par une équipe d’experts internationaux d’Africa Label Group S.A, pour le compte du Programme Sectoriel des Transports (PST II), financé par la Banque Mondiale.

La formation s’est déroulée en deux sessions avec le programme suivant :

Session 1

• Les EEI
• La fouille et recherche d’un parking.
• La fouille et recherche d’un bâtiment simple.
• La fouille et recherche d’un bâtiment complexe (étage ou entrepôt ou salle d’embarquement)
• La fouille et recherche dans un aéronef.
• Mise en œuvre des équipements spécifiques.
• Entretien et sauvegarde des équipements spécifiques.
• La check list de fouille et recherche
• Mise en place des équipements fixes aux accès.

Session 2

• La gestion du risque
• Les règles de sécurité lors d’une destruction
• Les techniques de destruction
• Les techniques d’intervention
• Mise en œuvre des équipements spécifiques.
• Entretien et sauvegarde des équipements spécifiques.
• Management des personnels.

Titre de la mission: Etude pour l’élaboration du Programme Nationale de Contrôle de la Qualité de la sûreté de l’aviation civile

Client: Agence Nationale de l’Aviation Civile du Burkina Faso

Bailleur de Fonds: Banque Mondiale

Pays: Burkina Faso

Année de réalisation: 2011

Le programme national de contrôle de la qualité de la sûreté de l’aviation civile est une structure, un environnement qui favorise l’excellence dans la mise en application des mesures et un rehaussement de la sûreté de l’aviation.
Il a pour objectifs de :

• Vérifier la mise en œuvre effective des mesures du PNSAC ainsi que de celles contenues
  dans les programmes de sûreté des aéroports et des compagnies aériennes ;
• Identifier les domaines qui nécessitent une amélioration, ainsi que donner des conseils et
  des avis techniques ;
• Déterminer l’opportunité et l’efficacité de l’application des dispositions du Programme
  national de sûreté de l’aviation civile à travers l’institution de règlements, de tests,
  d’inspections et d’audits dans le domaine de la sûreté de l’aviation civile ;
• Contrôler le niveau de conformité avec les dispositions du PNSAC ;
• S’assurer que les actes d’intervention illicite sont investigués ;
• Réviser et réévaluer les mesures et les contrôles de sûreté immédiatement après un acte
  d’intervention illicite
• S’assurer que toutes les personnes auxquelles sont assignées des tâches ou
  responsabilités ou fonctions ont de manière véritable une formation et des instructions pour
  accomplir ces devoirs;
• Déterminer si le PNSAC est adéquat et efficace, par l’établissement de législation, de
  règlements, d’inspections et d’audits.

Le Programme National de Contrôle Qualité s’applique à l’ensemble des exigences et dispositions
du Programme National de Sûreté de l’Aviation Civile ainsi que des autres règlements dans le
domaine de la sûreté de l’aviation civile.

• Titre du projet: Etude sur le système de rémunération des agents de l’Etat
• Client: Ministère du Travail et de la Fonction Publique du Bénin
• Bailleur de fonds: Pays-Bas
• Partenaire d’exécution: cabinet Afrique Conseil
• Pays: Bénin
• Année: 2012

Au regard des enjeux connus de la mission, l’étude en plus des résultats qui en sont attendus devrait permettre au Ministère du Travail et de la Fonction Publique (MTFP) et par delà au Gouvernement de disposer d’outils pratiques permettant de :

• Maîtriser la stratégie et le système de rémunération des agents de l’Etat ;
• Assurer le contrôle de la masse salariale ;
• Faire une classification claire des emplois et concevoir des grilles salariales adaptées ;
• Systématiser les enquêtes de salaire au sein de la fonction publique ;
• Réussir l’individualisation des salaires ;
• Maitriser les éléments périphériques de la rémunération ;
• Disposer d’une politique de rémunération à la hauteur des enjeux et des ambitions de développement du Bénin.

Trois objectifs principaux sont fixés pour l’étude :

1. Promouvoir une meilleure allocation des ressources budgétaires ;
2. Accroitre l’équité dans les rémunérations ;
3. Mettre en place un système de rémunération qui permet de motiver les agents de l’Etat.

Deux axes clés de l’intervention:

• Analyser le système de rémunération des agents publics du Bénin, sa structure, ses composantes et son niveau par rapport au secteur non public, les logiques, paramètres et facteurs de son évolution en vue de sa rationalisation;
• Mener des enquêtes comparatives avec le secteur non public et procéder à une analyse comparative des données de l’enquête avec l’état des lieux du système de rémunération et avantages des agents de l’Etat.

• Project Title: Diagnostic Study of the Legal and Judicial System of Burundi
• Client Name: Economic Management Support Project
• Funder: World Bank
• Country: Burundi
• Year of Implementation: 2008

The legal study of the legal and judicial system of Burundi is a project of the Ministry of Justice of Burundi, financed by PAGE/World Bank. The study takes stock of the overall situation of justice in relation to the legal arsenal and proposes reforms to enable the country to return to normality and good governance.

The services provided in this context by ALG experts are:

• Data collection on the Burundian legal system,
• Inventory of the judicial system,
• Development of the strategic plan for justice reform
• Presentation of the results of the study during a restitution workshop

Judicial Reform in a Post-Conflict Country: ALG’s Approach for Burundi

Context

• Post-Conflict Landscape: Burundi’s judicial system, like many others in post-conflict settings, was severely damaged by the armed conflict. This damage manifests in various forms, including:
  • Physical Destruction: Courthouses and legal records may have been destroyed.
  • Loss of Personnel: Judges, lawyers, and other legal professionals may have been killed, fled the country, or been otherwise incapacitated.
  • Weakened Institutions: The rule of law and public trust in the justice system may have been severely eroded.
  • Corruption and Impunity: Conflict often exacerbates existing corruption within the justice system and creates a culture of impunity for those who committed crimes during the conflict.
• Need for Reform: Rebuilding the judicial system is essential for post-conflict reconstruction, reconciliation, and the establishment of lasting peace.

Understanding the Challenges

• Lack of Resources: Post-conflict countries often lack the financial and human resources necessary to effectively reform the judiciary.
• Political Interference: The judiciary may be subject to political pressure and interference from various actors, undermining its independence and impartiality.
• Resistance to Change: There may be resistance to reform from within the judiciary or from other powerful groups who benefit from the status quo.
• Security Concerns: Insecurity and ongoing violence may hamper reform efforts and create risks for judicial personnel.

The ALG’s Approach

• Holistic Strategy: ALG recognizes that judicial reform requires a comprehensive and multi-faceted approach that addresses the root causes of the problems within the justice system.
• Focus on Capacity Building: ALG prioritizes building the capacity of judicial personnel through training, mentoring, and other forms of support.
• Strengthening Institutions: ALG works to strengthen judicial institutions by promoting transparency, accountability, and the rule of law.
• Promoting Independence: ALG advocates for the independence of the judiciary and works to protect it from political interference.
• Community Engagement: ALG recognizes the importance of community engagement and participation in the justice system and works to build public trust and confidence in the judiciary.

Key Areas of Intervention

• Legal Framework: ALG recommended the reviewing and reforming laws and legal procedures to ensure they are fair, just, and consistent with international human rights standards.
• Judicial Infrastructure: ALG suggested the reconstruction and rehabilitation of courthouses and other judicial infrastructure.
• Human Resources: ALG recommended the recruitment, training, and retaining qualified judicial personnel.
• Access to Justice: ALG recommended to work to improve access to justice for all, particularly for marginalized and vulnerable groups.
• Transitional Justice: ALG proposed to support transitional justice mechanisms, such as truth commissions or special courts, to address past human rights abuses.

Judicial reform in post-conflict countries is a complex and challenging process, but it is essential for achieving lasting peace and stability. ALG’s approach, which emphasizes capacity building, institutional strengthening, and community engagement, offers a promising model for effective judicial reform in Burundi and other post-conflict settings.

• Titre du projet: Etude pilote sur l’amélioration de la transparence et de la redevabilité des gouvernements locaux en Afrique francophone
• Client: Banque Mondiale
• Pays: Burkina Faso
• Année: 2008

L’objectif global de la mission consiste à identifier et à évaluer à travers des études de cas, les bonnes pratiques de gouvernance mises en œuvre par les gouvernements locaux au Burkina Faso aux étapes-clés de programmation, budgétisation, prestations de services, passation de marchés et suivi-évaluation de leurs interventions.

La mission est entièrement conçue et mise en œuvre par les experts d’Africa Label Group. Leurs prestations concernent notamment :

• La conception du cadre d’évaluation des bonnes pratiques de gouvernance locale
• La collecte et l’analyse des données
• Recherche/enquêtes de terrain pour la validation des indicateurs de performance
• La formulation de recommandations et de propositions politiques pour la dissémination des résultats de l’étude.

Lire aussi: Compétition sur l’Excellence dans la Gouvernance Locale (COPEGOL)

In 2008, the United Nations Democracy Fund (UNDEF) and the United Nations Development Programme (UNDP) embarked on a transformative journey in Togo through the “Common Action Program for Information, Citizen Participation, and Strengthening Togolese Civil Society” (DUMEVI). This initiative, spearheaded by the National Council of Civil Society (CNSC), aimed to create a robust framework for active and effective citizen engagement in the democratic process and local governance.

A Comprehensive Evaluation

As the project nears its culmination, a final evaluation is being conducted to assess its effectiveness, efficiency, and relevance. This evaluation serves multiple purposes:

1. Understanding Impact: It provides an opportunity for beneficiaries, UNDEF, and UNDP to comprehend the extent to which the project has achieved its intended effects and impacts. By analyzing the outcomes, stakeholders can gauge the level of satisfaction among participants and beneficiaries, thereby measuring the project’s overall success.

2. Learning from Experience: The evaluation aims to offer crucial insights for project managers and partners. By reflecting on the design, implementation, and management of the DUMEVI program, valuable lessons can be extracted to enhance future initiatives aimed at strengthening civil society and promoting democratic participation.

Engaging Citizens for Democratic Governance

The DUMEVI program was designed to empower Togolese citizens by fostering an environment conducive to informed participation in governance. By prioritizing citizen engagement, the initiative sought to bridge the gap between the government and the populace, ensuring that the voices of ordinary citizens are not only heard but also actively considered in decision-making processes.

Through various activities, the program has encouraged dialogue, raised awareness about civic rights and responsibilities, and facilitated platforms for citizens to express their views. The evaluation will shed light on how effectively these goals have been met and the extent to which citizens feel empowered and included in the governance framework.

Ensuring Sustainability and Future Success

One of the critical areas of focus for the evaluation is sustainability. It is essential to determine whether the impacts of the DUMEVI program can be maintained over time. This involves assessing the ongoing engagement of civil society organizations and local communities in democratic processes, as well as the mechanisms in place to support their continued participation.

Additionally, the findings from this evaluation will be instrumental for future projects. By identifying best practices and areas for improvement, the lessons learned can inform the design and implementation of similar initiatives, not only in Togo but also in other contexts where civil society strengthening is a priority.

The final evaluation of the DUMEVI program represents more than just a retrospective analysis; it is a critical reflection on the progress made in enhancing citizen participation and strengthening civil society in Togo. As we await the results, we are reminded of the importance of ongoing dialogue, engagement, and learning in the quest for a more democratic and participatory governance framework. The insights gained will undoubtedly shape the future of civil society efforts in Togo, ensuring that the voices of its citizens continue to resonate in the halls of power.

The audit of the accounts and financial statements of the Human Resources Enhancement Program (PVRH2), commissioned by the African Development Bank (AfDB) in 2010, was an emblematic mission. Beyond the numbers, this intervention in Côte d’Ivoire provided our firm with invaluable lessons on the art of auditing in complex contexts.

The Mandate: Much More Than a Simple Verification

Our objective was clear: to issue a professional and independent opinion on the financial situation of the Project as of 12/31/2009 and to ensure that the funds provided were used in accordance with the initial objectives. This implied not only rigorous compliance with international standards (ISAs or ISSAIs) but also a deep understanding of the AfDB’s financing and disbursement mechanisms.

The Environmental Challenge: Complexity and Sensitivity

The year 2010 in Côte d’Ivoire was marked by an atmosphere of transition and political sensitivity, which added a layer of complexity to our work. Auditing the accounts of four (4) beneficiary ministries of PVRH2 in this context required a particularly delicate and methodical approach:

1. Increased Inter-ministerial Coordination: Harmonizing schedules, document requests, and interviews across four distinct government entities was a major logistical exercise. We had to establish strong and transparent communication channels with each ministerial focal point.
2. Documentary Risk Management: The reliability and accessibility of supporting documents always represent a challenge in projects financed by international donors. Our team implemented strict cross-verification protocols to ensure the completeness and authenticity of the financial documentation, thereby minimizing the risk of fraud or material error.
3. Unwavering Independence: The essence of our opinion rests on its independence. In an environment where pressures may exist, strict adherence to IFAC standards (via the ISAs) was our compass. We ensured that our conclusions reflected only the financial facts, regardless of external considerations.

Our Key Insights for Auditing in Challenging Environments

• The Importance of Education: Often, discrepancies do not stem from an intention to misuse funds, but from a lack of knowledge of donor reporting requirements. Our role included a component of in situ advice and training to strengthen the financial management capacities of local teams.
• Technology and Flexibility: The use of flexible audit tools to manage the diversity of accounting systems and data formats across the different ministries was crucial for gaining efficiency and depth of analysis.
• The Human Factor: The success of such a mission relies on the quality of the team. Our ability to deploy auditors who were not only technically competent but also possessed high cultural and relational intelligence was decisive in navigating local sensitivities and securing the cooperation of stakeholders.

Conclusion: A Commitment to Transparency

The PVRH2 audit mission in 2010 is a testament to ALG’s commitment to providing high-quality audit services, even in demanding circumstances. It reaffirmed that auditing, when conducted with rigor, professionalism, and adherence to international standards, is an essential pillar for good governance and the transparency of development funds. The lessons learned on the ground continue to enrich our approach for all our future missions on the African continent.

This article  details the scope and objectives of the financial audit conducted on the West African Health Organisation (WAHO) and its partner accounts and financial statements. The audit specifically covered the Regional Program titled “Reproductive Health and HIV Prevention in the Economic Community of West African States (ECOWAS) Region.” This program represented a significant collaborative effort, enabling WAHO and the German Financial Cooperation (Kreditanstalt für Wiederaufbau/KfW) to establish and operationalise a crucial Regional Financing Mechanism dedicated to the procurement and distribution of Reproductive Health products across the ECOWAS region.

Objective of the Consultation Mission

The overarching objective of this independent consultation mission was to secure an independent and qualified professional opinion on the financial accounts of WAHO and its implementing partners. The audit was structured to cover the specific financial period from April 1, 2014, to February 28, 2015.

Crucially, the mission aimed to provide assurance that all financial resources made available to WAHO and its partner entities under this program were utilised strictly for the purposes for which they were granted. This ensures financial accountability, transparency, and compliance with the financing agreement between WAHO and KfW.Scope of Work and Expected Operations

The auditors were mandated to execute a comprehensive set of operations across multiple levels of the program’s financial structure. This included auditing financial transactions at the regional level (WAHO) and at the national level within the selected pilot countries.

The audit operations were specifically targeted at the five designated WAHO pilot countries, which were:

1. Benin
2. Burkina Faso
3. Ghana
4. Guinea Bissau
5. Niger

The expected operations for the auditors included, but were not limited to, the following core tasks:

1. Country-Level Program Account Audit

The auditors were required to conduct a thorough financial audit of the program accounts managed at the level of each of the five pilot countries. This involved reviewing national-level expenditure, supporting documentation, local procurement records, and adherence to established financial procedures.

2. WAHO Regional Program Account Audit

A parallel and equally intensive audit was required for the program accounts maintained and managed at the WAHO headquarters level. This focused on regional transactions, donor disbursements, consolidated financial reports, and the operations of the Regional Financing Mechanism itself.

3. Account Reconciliation

A critical step in the audit process was the reconciliation of financial accounts between the country level and the WAHO regional level. This operation was essential to verify the accuracy of internal reporting, ensure all funds transferred to the pilot countries were properly recorded, and identify any discrepancies or unaccounted differences in financial reporting across the different entities.

4. Provision of Management Opinions

The final and most significant output of the consultation mission was for the auditors to provide independent professional opinions on the management of the program’s accounts for Phase I and Phase II of the intervention. This opinion covers the effectiveness of internal controls, compliance with contractual obligations, and the overall financial stewardship exercised by both WAHO and its partners throughout the duration of the audit period. The opinion informs the donor (KfW) and the client (WAHO) on the financial health and management integrity of the program.

The mining sector, particularly phosphate production, represents a critical pillar of Togo’s economy. To ensure its long-term sustainability and optimize its global competitiveness, a comprehensive audit of the phosphate sector was commissioned by the World Bank and the Togolese State, executed by the ALG and Snowden Group consortium. This technical deep dive focused on resource evaluation, operational efficiency, future development strategy, and market positioning.1. Resource Evaluation and Reserve Updating

The audit commenced with a rigorous evaluation of Togo’s phosphate resources, addressing various geological formations:

• Loose Layer: Found in key mining areas including Hahotoé, Kpogamé, and Dagbati.
• Carbonate Layer: Also present in Hahotoé, Kpogamé, and Dagbati, representing a future exploitation focus.
• Metamorphic Layer: Located in the Bassar region.

The team integrated historical data, previous geological estimates, and geostatistical simulations to provide an updated and internationally contextualized understanding of the country’s ore and reserve base, while simultaneously assessing associated geological and mining risks.2. Technical and Operational Benchmarking

A crucial component was the technical evaluation of the entire production chain, benchmarked against international industry standards and best practices for operational excellence:

• Mine Production Tools: Assessment of the condition, performance, and operational suitability of heavy equipment used in extraction.
• Plant Production Tools: Detailed analysis of processing plant assets, including their current state, throughput performance, and specific electricity consumption metrics.
• Transport Equipment: Evaluation of the reliability, condition, and adequacy of the logistics fleet responsible for moving raw and processed materials.

This was complemented by an evaluation of the Production Methods, scrutinizing the process and operating cycle for optimization. The audit also assessed work organization and the alignment of employee skillsets with the company’s operational needs.3. Strategy for Future Development: The Carbonate Layer

The audit placed a significant emphasis on the future exploitation of the more complex Carbonate Layer. ALG proposed a technically and economically viable process for resource extraction from this layer. The strategic assessment included:

• Process Suitability: Defining the optimal metallurgical and chemical process flow for carbonate ore.
• Future Requirements: Projecting the energy, logistics, and facility upgrades necessary for large-scale carbonate exploitation.
• Investment Needs: Quantifying the required financial, technical (equipment and infrastructure), and human resource investments for the development phase.

4. Commercial and Product-Market Fit Analysis

Beyond the mine gate, the audit explored the commercial viability and necessary steps to ensure market relevance:

• Existing Contracts: A review of current commercial agreements and export logistics. The historical context of exporting concentrated ore (1990s) to diverse markets (Canada, Asia, South Africa) was noted.
• Downstream Process Optimization: The audit investigated potential downstream processing steps to meet stringent market technical specifications. Two key scenarios were considered:
  • (a) Regional Refocus: Right-sizing operations to meet the specific technical demands of intermediate regional markets (e.g., South Africa).
  • (b) Deleterious Element Removal: Conducting a benefit-cost analysis for the investment required to reduce or remove deleterious elements (e.g., cadmium), coupled with a market penetration analysis targeting high-specification markets like Europe.

5. Administrative, Financial, and Socio-Environmental Diagnosis

The audit provided a holistic view by integrating non-technical yet mission-critical aspects:

• Administrative Assessment: A diagnostic of the Société Nationale des Phosphates du Togo (SNPT)’s organizational structure (1,800 employees) and a needs analysis for executive training.
• Financial & Economic Aspects: Valuation of fixed assets (physical, accounting, intrinsic value), analysis of export revenue trends, study of the tax regime, and quantification of the sector’s impact on the national economy and its global market potential.
• Socio-Environmental Impact: Assessment of social (community displacement) and environmental impacts associated with SNPT’s operations and mine expansion, culminating in recommendations for improved environmental and social management frameworks.

The comprehensive framework provided by the ALG/Snowden consortium successfully delivered a robust, data-driven roadmap to the World Bank and the Togolese State, setting the stage for the strategic, technical, and sustainable development of Togo’s vital phosphate sector.

ALG a réalisé en 2013, l’étude sur le management des juridictions du Sénégal. La mission a été commanditée par l’Etat Sénégalais, à travers le Programme Sectoriel Justice.

L’objectif de cette étude est d’évaluer les besoins des formations en management des juridictions, le développement du curriculum et la formation au profit des personnels judiciaires. L’évaluation portera d’une part sur les formations elles-mêmes, la méthodologie et la pertinence des thèmes abordés et d’autre part sur l’impact des formations sur le fonctionnement et l’administration des parquets, tribunaux et cours, sur les prestations fournies par ces institutions judiciaires et le respect des dispositions légales et des standards internationaux en matière d’administration de la justice.

Le mandat du consultant a porté sur les séquences suivantes :

1. Etude diagnostique ; constat de la situation et identification des problèmes
2. Conception de la solution organisationnelle et recommandations quant à la mise en œuvre du programme ainsi que des plans d’implantation et de formation.

Dans ce cadre, ALG a réalisé le diagnostic des procédures et de la pratique en matière de management des juridictions ; identifier les causes de dysfonctionnements, incohérences, de retards ou toutes autres sources d’insatisfaction de façon générale et enfin de proposer des solutions pratiques, réalistes et adaptées permettant d’améliorer l’efficacité et la performance des tribunaux.

Les tâches déployées par l’expertise de la firme comprennent  notamment :

• Elaborer la méthodologie de l’étude ainsi que les outils d’évaluation :
  entretiens en focus groupes avec les formateurs nationaux, identification des
  indicateurs de produit et d’effet,
• identification des principales sources documentaires à considérer dans l’évaluation et en faire une lecture approfondie.
• Evaluer la méthodologie, l’efficacité, la pertinence, les thèmes enseignés, l’appropriation et la durabilité des formations sur la base des ou du programme de formation des magistrats et auxiliaires de justice et des termes de référence,
• évaluer le niveau de réalisation des formations et l’atteinte des objectifs et des résultats en distinguant le management de la production juridictionnelle et l’administration des moyens matériels de la juridiction.
• Evaluer et analyser le niveau de mise en œuvre des recommandations faites au cours des formations ainsi que l’impact sur le fonctionnement et l’administration des cours et tribunaux, les prestations fournies par ces organes judiciaires et le respect des dispositions légales nationales et les standards internationaux en matière d’administration de la justice.
• Procéder à une comparaison internationale avec quatre pays (Afrique et hors Afrique) des formations et curriculum, des niveaux de réalisation des formations et d’atteinte des objectifs et des résultats obtenus en mettant en évidence les avantages et inconvénients des choix effectués par les pays.
• Elaborer le curriculum de formation en management judiciaire.
• Contribuer à la formation en management judiciaire en partenariat avec le CFJ.
• Formuler des recommandations sur les points à améliorer ainsi que toutes les propositions utiles pour la capitalisation, la diffusion et la pérennisation des acquis, l’utilisation des technologies de l’information et de la communication, le développement du partenariat avec les écoles de management, la diversification des profils à l’entrée au CFJ.
• Produire un rapport provisoire d’évaluation et d’orientation.
• Participer à l’atelier de validation du rapport de l’évaluation
  Intégrer dans le rapport d’évaluation toutes les observations de l’atelier de validation
• Produire un rapport définitif d’évaluation et d’orientation sur la formation en management judiciaire.

Pour plus d’information contacter: [email protected]

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