5340783256

- 13 -

F.    Research Fundlng

2*18    INRAN*s operations and lmrestments are financed from the following

sources I

(a)    the natlonal budget (CFAP 534 mil lica per year). Th i 8 ha 8 remained unchanged sińce 1983. (Annę* 7). 6overnment*s contribution to INRAN*8 budget in 1986 amounted to CFAF 11 million for Capital ezpenditures, CFAF 131 million for recurrent ezpenditures, and CFAF 392 million for personnel (salaries);

(b)    bi-lateral and International financing agreements (e.g._# USAID, FAC₉ CCCE. IDA). In 1985. this was CFAF 800-900 million for technical as ais tance, and CFAF 300-350 million for Capital ezpendlture8;

(c)    national agreements with regional development agencies or other govemmental or non-govemmental orgenizations•

G.    Accounting and Financial Management

2.19    INRAN*8 accounting and financial management syetem is seriously impaired by cumbersome procurement procedures. The accounting unit is inadeąuately staffed, having only one accountant and two assistants. Major purchases reąuire the signature of the Director General. The Directors of INRAN*8 research departments do not have ezpendlture authority. Moreover_# individual researchers have no control over resources, and consequently must follow lengthy procurement procedures whenerer an unanticipated ezpendlture arises. This impedes the efficient ezecution of research, and wastes inordinate amounts of the researchers* time as they personally take charge of the procurement process in an effort to ezpedite purchases. Moreover₉ the plethora of purchases which the Director General must supervise₉ take8 time away from his morę important duties of strategie planning, research management, and institutional development responsibilities.

2.20    Decentralizing ezpendlture authority at INRAN may be difficult under its ezisting legał status. As an Etabllssement Public de caractfere administratif₉ it is not elear if the D.G. will be able to delegate accouutability for ezpenditures along with the authority for making those ezpenditures• It is proposed that under the project, the structure of INRAN is modified to enable the D.G. to delegate certain financial responsibilities (up to a certain level of ezpendlture) to department heads, station and sub-station directors. The project will assist with the introduction of this modification.

2.21    There is as yet no uniformity with respect to the administration of ezternal research funding. Some donors insist upon using their own accounting systems, while others accept the Govemment system. In addition, some of them refuse to reimburse bills contalning a charge for the value added taz and a surcharge for Utilities. This ha8 led to intergoveramental disputes and thus induced morę constraining steps and delays in the ezpendlture process. There is no systematic and effective monitoring of spending and program iaq>lementation by INRAN. The project would address this problem through tne introduction of an improved computerized financial