Regulation C/REG.32/12/07 Defining the Roles of the Commissioner for Administration and Finance, the Financial Controller and the Chief Internal Auditor

Jurisdiction: African Regional Bodies · Economic Community of West African States (ECOWAS)
Date: 15 December 2007
Language: English
Type: Regulation
Publication: Download PDF (299.2 KB)

Economic Community of West African States

Regulation C/REG.32/12/07 Defining the Roles of the Commissioner for Administration and Finance, the Financial Controller and the Chief Internal Auditor

Published in official journal 52 on 1 January 2008
Commenced
[This is the version of this document as it was at 15 December 2007 to 31 December 2007.]

The Council of Ministers,MINDFUL of Articles 10, 11 and 12 of the ECOWAS Treaty as amended on the establishment of the Council of Ministers and defining its composition and functions;MINDFUL of Article 2 of the Supplementary Protocol A/P1/06/06 amending Articles 17 and 18 of the ECOWAS Treaty and providing for the nomination of nine (9) Commissioners and defining the procedure for their nominations;MINDFUL of Decision A/DEC.16/01/06 transforming the Executive Secretariat into a Commission;MINDFUL of Regulation C/REG.1/06/06 on the approval of the organisational structure of the Commission and defining its areas/technical departments under the supervision of each Commissioner;MINDFUL of Decision A/DEC.4/12/01 re-establishing the position of the Financial Controller of Community Institutions;MINDFUL of Regulation C/REG.15/12/06 on the adoption of the Internal Audit Charter;MINDFUL of Decision A/DEC.15/01/06 on the creation of the Audit Committee of ECOWAS and the adoption of its mandate and terms of reference;CONSIDERING that the transformation of the Executive Secretariat into a Commission is aimed at, among other objectives adapting it to the international environment;GIVEN that the establishment of the organisational structure of the Commission has consequently led to the creation of administrative positions and bodies operational activities that lead to the realisation of the objectives of integration;CONSCIOUS that the distribution or the clear definition of roles of each body or structure of the Commission would facilitate the realisation of coherence and synergy necessary for conducting the administration of the Commission for the attainment of integration objectives;CONSCIOUS also that the orientation, management and effective control of financial and accounting activities is the guarantee for the good functioning of the Commission in the realisation of its economic development mission of the Community and, functioning of its institutions;NOTING that the involvement of the Financial Controller, Chief Internal Auditor and the Commissioner for Administration and Finance in the current financial and accounting activities of the Commission is in line with their functions;DESIRING to define the role of each body for the avoidance of duplication and conflicts of competence detrimental to the good functioning of the Community;ON THE RECOMMENDATION of the Eighth Meeting of the Audit Committee held in Ouagadougou on 13 December 2007;ENACTS:

Article 1 – Hierarchical order in the submission of activity reports

1.The Commissioner for Administration and Finance presents his/her activity report to the President of the Commission.

2.The Financial Controller reports directly to the Council of Ministers after informing the Administration and Finance Committee.

3.The Chief Internal Auditor reports to the Audit Committee. The Audit Committee submits the conclusions of the report of the Chief Internal Auditor to the Council of Ministers.

Article 2 – Operational staff for the office of the Financial Controller

The Financial Controller has his/her staff in the Community institutions and specialised agencies.

Article 3 – Roles of the Commissioner for Administration and Finance

The Commissioner for Administration and Finance is charged with the following responsibilities:

i)Initiate expenses in compliance with the Financial Regulations and Manual of Accounting Procedures of ECOWAS;

ii)Ensure the recording of all transactions in the ledgers of the ECOWAS Commission and its related institutions.

iii)Prepare and establish the annual financial statements of the ECOWAS Commission and its related institutions;

iv)Ensure the financial statements are accurately established and submitted in time;

v)Initiate and monitor the purchases of goods and services and ensure conformity with ECOWAS tender procedures;

vi)Coordinate all administrative operations (preparation of meetings and workshops, management of human resources) of the ECOWAS Commission and its related institutions;

vii)Ensure the correct collection and management of the Community levy;

viii)Present periodically a report on the Community levy;

ix)Collaborates and works in synergy with the other Commissioners;

x)Represents the President and the Vice President whenever necessary;

xi)Propose to the Administration and Finance Committee possible improvements on the administrative, financial and accounting procedures;

xii)Prepare and monitor the implementation of the budget of the Commission and its Institutions;

xiii)Develop training programmes for the staff of the ECOWAS Commission;

xiv)Prepare performance evaluation reports for staff of the ECOWAS Commission and its Institutions.

Article 4: Roles of the Financial Controller

The Financial Controller is responsible for:

i)Ensure that expenditure in the Community Institutions is in line with their approved budget and proper implementation of the Community’s budgetary and accounting monitoring controls;

ii)Endorse all commitments of expenditure in the institutions;

iii)Provide periodic activity reports on budgetary, financial and accounting monitoring of the Community for the consideration of the Council and information of the Administration and Finance Committee;

iv)Participate in the preparation of regulations aimed at improving the financial and accounting management of the Institutions and make proposals on the improvement of financial and accounting procedures to the Council of Ministers;

v)Develop and update the annual training plan incorporating skills gap noted for all levels of Financial Controller's staff;

vi)Prepare a performance evaluation system for all Financial Controller’s staff;

vii)Any other responsibilities as stipulated in the Financial Regulation and Manual of Accounting Procedures which are in conformity with the provisions of this Regulation.

Article 5 – Roles of the Chief Internal Auditor

The Chief Internal Auditor is responsible for:

i)Management of the Internal Audit function;

ii)Development of the Audit charter, policy and procedures;

iii)Assessment of risk and control to be implemented;

iv)Develop and execute the annual audit plan;

v)Supervision of duties and development of training programmes for internal auditors;

vi)Implementation of investigating and forensic audit;

vii)Coordination of audit activities and external auditor’s assignments;

viii)Perform all special audit assignments requested by the Audit Committee, Council of Ministers or the Authority of Heads of State.

Article 6 – Implementation

Each body will execute this Regulation as it affects it.

Article 7

This Regulation repeals all pre-existing contrary provisions.

Article 8

This Regulation shall be published by the ECOWAS Commission in the Official Journal of the Community within thirty (30) days of the date of its signing by the Chairperson of the Council of Ministers. It shall also be published by each Member State in its Official Journal within the same timeframe.

Done at Ouagadougou, this 15th day of December, 2007H.E. Mrs. Minata Samaté Cessouma,Chairperson, for the Council

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History of this document

01 January 2008

Published in official journal 52

15 December 2007 this version

Consolidation