Bangladesh Mahila Parishad - Norad

57Branch Programme Executives may be divided intotwo or more programme components at a reasonableproportion.5 Please refer to the comments above. Certaincomponents of Administrative Cost have beenbudgeted under Capacity Building line item.6 BMP should exercise better judgment in utilizing theline item of Overhead. Items of administrative natureshould be charged to the appropriate head.BMP should also reduce dependence on externalconsultants for preparation of annual reports.Consultants for special assignments should be hiredthrough a transparent process.Not ImplementedImplementedImplementedImplementedSl. Recommendation - Review 2009 Status7 BMP should address the issue of sustainability in thenext phase of the project.8 BMP should include the Auditors’ ToR with theappointment letter.ImplementedImplementedBranch office reports should be prepared by thecomputer in excel format.9 Considering the fact the BMP is planning toimplement a project of much larger size in the nextphase, there is an acute need of developing internalcapacity. Especially, capacity building is required inthe areas of preparing annual and semi-annualreports, appraisal reports, planning and budgeting,use of software for accounting, reporting and dataanalysis, monitoring, evaluation etc.10 BMP should undertake capacity building initiatives forits personnel in the next phase, to reducedependence (for routine work) on the volunteermembers as well as external consultants.ImplementedImplementedImplementedSl. Recommendation - Audit 2010 Status1 The Management should request necessary approval Steps taken tofrom NGO Affairs Bureau.resolve the issue2 BMP should submit income tax return to theconcerned DCT in order to comply with the IncomeTax Ordinance 1984 and Income Tax Rules 1984.3 We recommend maintaining the daily cash balancewithin the prescribed limit, and segregation of dutiesof accountant and cashier, to ensure sound internalManagement hastaken action inthis regard.Management hasnot taken actionin this regard.