DISASTER AUDIT TSUNAMI AND OTHER DISASTER CASES LESSON LEARNED.
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Transcript of DISASTER AUDIT TSUNAMI AND OTHER DISASTER CASES LESSON LEARNED.
DISASTER AUDIT
TSUNAMI AND OTHER DISASTER CASES LESSON LEARNED
AGENDA
• DISASTER MAGNITUDE• PHASES OF RESPONSE• THE ROLE OF BPK RI• LESSON LEARNED …coordination and cooperation• LESSON LEARNED … disaster management
Audit Area• DISASTER PRIORITY AND AUDIT DESIGN• Q AND A
DISASTER MAGNITUDE
• TSUNAMY – The natural disasters of Earthquake and Tsunami
in NAD and North Sumatera Province in December 2004 and March 2005, have caused huge damage and losses.
129,738 deaths
37,090 Missing
513,278 People
Displaced
An estimated total loss of US$4.45 billion
Spread in 17 Cities/Districts in NAD Province and in 2 Districts on Nias Islands.
Source : Audit Report on Performance of the 2005 Housing and Land Rehabilitation and Reconstruction Program at BRR and Concerned Working Units
Financial Assistance During The Emergency Phase
NATIONAL COMPILATION FINANCIAL REPORT BY BAKORNAS PB as of April 30, 2006 (Source : BPK Audit Report)
National Budget (total Actual Disbursements) Rp 1.747.397.151.216,00
Foreign Aid (1 US$ = Rp 9,570.00) Rp 1.044.996.150,00
Total Rp 1.748.442.147.366,00 Via Government Donation Centers (funds and Goods) 1. Domestic Aid :
a. Funds Rp 584.504.370.050,66
b. Goods Rp 414.440.208.300,61
Total Domestic Aid Rp 998.944.578.351,27 2. Foreign Aid :
a. Funds Rp 758.832.999.505,56
b. Goods Rp 4.705.708.590.847,00
Total Foreign Aid Rp 4.880.037.220.301,90
TOTAL Rp 7.627.423.946.019,17
FINANCIAL ASSISTANCE DURING THE REHABILITATION AND RECONSTRUCTION PHASE
FINANCIAL ASSISTANCE DURING THE REHABILITATION AND RECONSTRUCTION PHASE
No Donor Category USD
1. Government of Indonesia 3.209.031.720
2. ADB 124.659.203
3. Multi Donor Trust Fund 121.652.076
4. KFW Germany 31.833.333
5. Foreign Government 1.069.696.423
6. Multilateral Organizations 436.701.561
7. NGOs 1.688.216.684
8. Companies and Communities 208.963.282
Total 6.890.754.282
Flow of Tsunami Related Aid in Indonesia
Gov of Indonesia
Foreign Gov Multilateral
OrganizationNGOs Companies Communities
Don
ors
Multi donor fund/Multilateral
Org
Companies
NGOs
Inte
rmed
iate
Ag
encie
sRe
cipie
nts
Relief, Rehabilitation and Reconstruction Activities in NAD and Nias
Government of RI
Central GOI Ministries
Aceh Local Gov
BRR
NGOs
Sumber : Indonesia : Indonesia Country INTOSAI Task Force
1 2
3 4 65 7 8 9 10 11
12 13 14 15 16 17 18 19
21 22
2326
20
24
25
PHASES OF RESPONSE
• The Emergency Phase– Between December 26, 2004 and April 30, 2005– Established The Emergency Relief Agency.– Focus on saving lives and providing services to evacuees, removing
corpses, clearing debris and rebuilding basic infrastructure.
• Rehabilitation and Reconstruction Phase– From May 1, 2005 to June 30, 2009– The Government issued a master plan for rehabilitation and
reconstruction in 2004 and established BRR (the rehabilitation and reconstruction Agency for Nanggroe Aceh Darussalam and Nias) to coordinate actvities during period.
THE ROLE OF BPK RI
• Audit on the Accountability of funds management during the relief phases.
• Audit on national budget expenditures during the relief phase.
• A series of performance audit on infrastructure, health and other programs.
• Audit of the financial statements of BRR for the fiscal years of 2005, 2006, and 2007.
LESSON LEARNED …coordination and cooperation
• Audit Gap – Not all audit institution has the same mandate, not all the audit
results are published and not all organizations use the same criteria.
– Need to share audit information among audit institutions and third parties.
– An Agreement among SAIs and third parties needs to be formalized for all funding.
• Lack of standardized financial and performance accountability information.
• Lack of coordination among Audit Institutions– Duplication of audit activities and increase administrative
burden on aid organizations and recipient country (institutions).
LESSON LEARNED … Disaster Management Audit Area
• In planning the audit on disaster management : Early walkthrough into the affected area by the auditors will improve the audit approach.
• Holistic Approach : • should include the policy prepared by the government in
disaster management with the integration with the national development policies.
• In country that is prone to disasters, the whole cycle of disaster should be subjected to audit (post and prior disaster phase).
• The government’s constitutional obligation is to protect the lives of the people and state assets.
Conclusion : DISASTER PRIORITY AND AUDIT DESIGN
EMERGENCY RELIEF
REHABILITATION
RECONSTRUCTION
Large quantities of Materials to be delivered to the affected area, finding missing and identification and burial of those who didn’t survive.
Focus on treating the sick, injured and preventing the outbreak of diseases. The provision of health care supplies, health care, provision of safe drinking water, cooking oil etc, establishment of temporary sanitation facilities and re-establishment of reliable access and communication between the affected areas and the chain of supply and support.
Focus on rebuilding the physical infrastructure-roads, bridges, water, sewage and sanitation system, housing, school, clinics and hospitals and re-establishing human capacity of doctors, nurses, teachers, administrators.
•Delay Risk•Unintended receiver.•Undistributed fund/material•Embezzlement•Fraud
•Delay Risk•Unintended Receiver•Undistributed fund and material•Embezzlement•Fraud
•-Un intended receiver•Embezzlement•Fraud•In economy and efficiency risk
Policy Matters (disaster mitigation program, public policies related to disaster and infrastructure built-in disaster
management of the country)
Early Walk Through into Affected Area by Auditors
InternalControlSystem
(emergency and normal)
Audit Approach
and Strategy
Regular Basis (ensuring continuous
improvement of disaster management as a whole)
Compliance
Performance
Financial
• Q and A