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.
| Detail | Description |
| Client | West African Health Organisation (WAHO) |
| Donor/Financial Partner | Kreditanstalt für Wiederaufbau (KfW) |
| Intervention Year | 2015 |
| Program Title | Regional Program “Reproductive Health and HIV Prevention in the Economic Community of West African States (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:
- Benin
- Burkina Faso
- Ghana
- Guinea Bissau
- 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.