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Finance Directorate byt (a) developing a new financlal management and Information system suited for computerization* and (b) financing a chief account&nt and other support Staff. The new accounting system will enable INRAN to monitor and control ezecution of research programs by research station, by program* by operation and by source of financing. Computerization would further facilitate implementation of such a system. In addition, the system would be utilised for personnel management (including monitoring the staff training program) and ineentory control. Consultants would be employed to develop the management system and its software* installation of materials* and training of local staff.
4.27 INRAN*8 accounts will be audited by independent auditors acceptable to IDA and their report which would include a separata opinion on the reliability of SOEs submitted as justification for disbursements will be submitted to IDA within six months of the end of INRAN*s fiscal year (para. 4.27). Assurances on the above were obtained at negotiations (para. 6.01).
4.28 INRAN would ensure adeąuate overall technical and financial 8upervislon of project works and procurement. It would prepare the annual work program and budget with details on individual research programs* training* coordination of research and eztension activities and of the national and other research programs* procurement and civil works construction planned for the coming year.
4.29 The Director General of INRAN would be responsible for issuing annual progress reports, showing budgeted and actual ezpenditures* progress achieved in construction, procurement* staff training — including the training of eztension staff by researchers — and details on research programs and results. He would also issue a report containing the conclusions and recomnendations of the annual research program review and planning meetings (para. 4.10). This would be accompanied by INRAN9s draft work plan* budget and financing plan for the nezt fiscal year, with details on staff deployment* training plans* civil works construction and procurement planned for the following year. Approval by IDA of work plan* budget and financing plan for the nezt fiscal year would be a condition of disbursement for operating costs for the following year (para. 6.03).
V. BENEFITS AND RISRS
A. General
5.01 The project would contribute to the development of the research and
the research management capacity of INRAN* and to the development of new and improved techniąues for the integration of crops* liveetock and forestry into self-sustaining farming Systems. It would give particular attention to adapting this technology to farmera* needs and me ans* and to the speedy transfer of research findings to them. The project would improve the technical skills of scientists and technicians engaged in agricultural research* and would also* through the proposed training programs* accelerate the replacement of intemationally recruited researchers by Nigerien nationals. Finally* through joint work program review and planning* the project would help improve linkages with IARCs* strengthen linkages with the