Contribution à Â l'amélioration de la gestion financière des projets du fonds mondial pour la nature (WWF) financés par la banque allemande de développement (KFW)

ABSTRACT

Non Governmental Organizations' (NGOs) are non-profit entities that receive funding from private donors or government to conduct their activities. To access these funds, they should mostly fill a number of conditions including accounting procedures and financial audits, internal control and procurement offering guarantees equivalent to internationally accepted standards. Justifications of funds during the various stages of NGO projects will not only impeccable financial management, but also in respect of accounting and financial procedures and contract terms. In view of such requirements and through observation of a population of two projects funded by the German Development Bank, this paper seeks to identify the origin of the differences in financial reporting projects Mount Cameroon and Korup National Park products between 2006 and 2010. Analysis of these projects reveals two kinds of dysfunctions: those due to non compliance with accounting and financial procedures and those related to non compliance with contract terms. Ultimately, verification of the proposals to conclude that the discrepancies in financial reports of projects Mount Cameroon and Korup National Park are due to non compliance with accounting and financial procedures of WWF and KfW, as well as non-compliance with contractual clauses contained in the partnership agreement signed between the WWF and KfW.

LISTE DES ABREVIATIONS

AECID	Agence Espagnole de Coopération Internationale et de Développement
AFITEP	Association Francophone de Management de Projet
AFNOR	Association Française de Normalisation
ASO	Association de Solidarité International
BAD	Banque Africaine de Développement
BMZ	Ministère Allemand de l'Economie, de la Coopération et du Développement
CEW	Cameroon Environmental Watch
CIFOR	Center for International Forestry Research
DED	Deutscher Entwicklungsdients
ECOSOC	Economical and Social Council
GHOA NI	Green Heart of Africa Network Initiative
GIZ	German Technical Cooperation
IUCN:	Union Mondiale pour la Nature
GL	Grand Livre
KfW	Banque Allemande de Développement
MC	Mont Cameroun
MINEP	Ministère de l'Environnement et de la Protection de la Nature
MINFOF	Ministère des Forêts et de la Faune
MINREX	Ministère des Relations Extérieures
MTN:	Mobile Telephone Network
OBNL	Organisation à But Non Lucratif
ONG	Organisation Non Gouvernementale
OSI	Organisation de Solidarité International
PNK	Parc National de Korup
PSMNR	Programme de Gestion Rationnelle des Ressources Naturelles de la Région du Sud-ouest
SIDA	Swidish International Developpement Agency
SIG	Système d'Information Géographique
UE	Union Européenne
UNESCO	United Nations Educational, Scientific and Cultural Organization
USAID	United State Agency for International Development.
WCS	World Conservation Society
WWF:	Worldwide Fund for Nature
WWF-CARPO	Worldwide Fund for Nature-Central Africa Regional Programme Office
WWF-CCPO	Worldwide Fund for Nature-Cameroon Country Programme Office
WWF-NSSP	Worldwide Fund for Nature-Northern Savannah and Soudanian Project
WWF-SAWA	Worldwide Fund for Nature-SAWA
WWF-SE	Worldwide Fund for Nature-South-East