Lots and sub-activities

WP1. Elaboration of a judicial and organisational standard common for all the Moroccan universities

It is a lot of preparatory, preliminary and necessary work for the implementation of the entire system of internal control and audit. It consists of the elaboration of two essential standards for the functioning of the university financial services:

(1) a judicial collection of legal texts governing the functioning of the university financial services. As a matter of fact, all the administrative activities and tasks of the universities are subject to a strict regulation which marks the scope of action. The instructions are issued from several texts, notes and decrees drawn from several sources and from different periods which can be far from each other (there are still texts dating from 1913). For that purpose, it is necessary to elaborate, for each job within the economic and financial services, a judicial guide comprising a set of rules and their regulatory and legal references

(2) a collection comprising the set of job descriptions corresponding to the existing profiles and which have to the economic services should have; these job descriptions must contain the tasks descriptions, assignments and skills required for the jobs. It is necessary to describe in details the functional chart of the economic-financial field of the university and to state the hierarchy and the different validation circuits.

The Seminar for the presentation of the judicial and organizational context of the Moroccan universities will take place during the first week of the project. The objective of this seminar is to raise awareness among the Moroccan universities regarding the need to standardise the accounting and financial practice through the alignment of all the universities under the same judicial and organisational standard. As a matter of fact, nowadays there is a high discrepancy between the Moroccan universities regarding the texts and regulations concerned (scales, editing models, requirements on the file preparation, etc.) and within the interpretation of these texts. This seminar will also constitute an opportunity to launch the activities of the first Work Package: the preparation of the judicial and organizational standards. A group of experts in this field from the partner universities of the parent ministry and from the Ministry of Finance shall be invited to this event in order to host the seminar and to enrich the debate.
The objective of this activity is to organize a set of workshops which consist of collecting, editing and analysing the texts of law (Public markets code, Internal regulation, Notes, etc.) governing the activity of economic services and to include them in a readable, updated document, easy to consult and to use by the economic services staff.
The activity will have 2 phases: a phase of observation of best practices within the European partner universities will precede the production stage of the standard which will take place within the Moroccan universities.
This activity consists of the organization of workshops for studying and elaborating the standard for the existing posts and skills or required for the economic services jobs (stewardship, market services, manager, …). This collection of job description sheets will be completed by a functional organization chart highlighting the hierarchy and the validation circuit.
A stage of observation of the practices within the partner European universities will precede the stage of production of the standard table which will take place within the Moroccan universities.
  • Référentiel juridique
  • Référentiel organistaionnel (REC)
  • WP2. Preparation, implementation of a textbook for the management and training procedures for the university staff

    The objective of this lot is to list the processes, to collect the data, to realize interviews, to estimate and to analyse the flows of information and the current functioning of the economic services in order to formalize the various procedures of accounting and financial management. The elaborate procedures will therefore, be grouped in a procedure textbook which will be broadcast and generalized to all the Moroccan universities.

    To guarantee the success of this mission, the above-mentioned procedures, will be elaborated in close collaboration with the various actors concerned from the economic services.

    The training of the economic services staff on these procedures will be a part of the activities of this lot. This training will be accompanied by the on-line publishing of a Web platform for the broadcasting of the formalized procedures, in order to ensure their sustainability and their application.

    This activity constitutes an important stage in the initiative of preparation and implementation of the textbook on the financial management and accountancy procedures for the Moroccan universities. During this phase, the working team will focus on: (1) the analysis of business processes and the observation of the circulation of the information flows within the various departments of the economic service, on (2) the description of elements concerning the files processing and on (3) the formalization of the list of the various constituent elements. Before beginning their field work, a session of observation and awareness raising will be organized for the benefit of the team in charge of this task, in one of the European partner universities.
    The activity of procedure writing must allow to detail and to formalise the procedures necessary for the achievement of the objectives of a process or a sub-process of the economic service of the universities. Drafting these procedures must be based on a number of standards to ensure a quick and clear access, a flowing and concrete reading, and finally an explicit content, and so formalised procedures are needed. For this, the support of our European partners during this phase is of paramount importance. Prior to the release of these procedures, an initial provisional validation is necessary. It aims to validate and to approve the information returned by the team work and this, through discussions that allow the managers for economic services and the editors to agree on the core of the proceedings. A second validation, the final one, is the responsibility of the governing bodies of universities. This last phase of validation is mainly used to discuss improvements or clarify the existing rules.
    Once the procedures are validated and the new textbook for administrative and economic procedures of the economic services of the Moroccan universities is edited, training sessions will be organized for the benefit of the University staff in order to appropriate the new procedures and to implement them. Une fois les procédures validées et le nouveau manuel des procédures administratives et financières des services économiques des universités marocaines édité, des sessions de formation seront organisées au profit du personnel des universités afin de s’approprier les nouvelles procédures et les mettre en application.
    This activity is part of the accompanying measures for the implementation of the procedures and dissemination of the Moroccan universities financial and accounting procedures manual. Its goal is to put the changes of success of the deployment of the new guide in favour of the universities. Thus, a web site for sharing and discussions around formalized procedures will be put online and privileged access will be granted to the different parties involved in this project in order to receive personalised assistance. The hosting of the platform will be made in a dedicated server and bought within this project. A team of computer scientists at Moroccan universities will support the development of this tool.
  • comptes rendus des ateliers
  • Mannuel des procédures
  • Guides des formations
  • WebSite
  • WP3. Review, for the benefit of the project team, of the best practices integrated within the international standards and development of an Audit and Internal Control standard, adapted to the Moroccan universities

    The initiation of the project team into the international standards of auditing and internal control is a guarantee of success of the project. Indeed, it is the duty of the project team to ensure, throughout the project, the coherence and relevance of actions compared to best practices integrated to the international standards. In this context, we have foreseen a set of seminars that will be held by experts from the European partners on topics of international standards (Internal Audit) and (Internal Control), in addition to the presentation of good practices applied within the audit and internal control services of these partners.

    At the end of this phase, the project team will be able to choose, knowingly, the standard that will fit best with the Moroccan context, then start the adaptation process of the audit and internal control standards chosen.

    This activity will be to review, firstly, the international standards for internal control referenced in guides, which therefore, will lead to the drafting of a standard for internal control for the adapted to the specifics of the Moroccan University.
    This activity is divided into two parts; the first is to train the project team on the international internal audit standards referenced in guides such as CRIPP/CBOK/IPPF. The second part of this activity will consist of writing a standard for internal audit adapted to the specifics of the Moroccan university.
  • Formation et manuels de formation
  • WP4. Design and implementation of an internal control device together with the implementation of a control mapping related to the processes and risks

    The internal control system is nowadays an essential governance tool; There are many issues that arise within the Moroccan University when we talk about this tool: (1) are all significant risks of economic services known? (2) are there any measures to reduce the significant risks to an acceptable level? (3) do the Council of the University and the Rector get a guarantee that current conventional controls are truly effective and exploited efficiently? (4) do the University and its culture allow a continuous improvement of practices and controls? Only the implementation of an internal control system related to the processes and risks can answer all these questions and offer a relative assurance to the ruling organs of the University. This lot aims to (1) provide the University with a risk detection device through the implementation of a risk event library, (2) to design the set of controls to put in place in order to minimize risks and (3) to put in place strategies and action plans to deal with control failures.
    This activity is organized in the form of workshops whose goal is to write a risk management guide. It will involve:
  • Do a classification of important risks of the University economic services by category and by type;
  • Develop a standard for critical situations by identifying the set of events that can occur during the economic services activity
  • Create a list of the consequences derived from these risks on the continuity of the University public service continuity ;
  • Design a model to estimate the probability of occurrence ;
  • -Model, graphically, the risks in connection with the processes ;
  • And set up a device for the surveillance and monitoring of events, including, in particular, the definition of a risk management plan and one or more strategies for activity continuity.
  • This lot aims to design a battery of risk and test control in order to ensure the reliability of these controls. The tasks of different working groups will focus on (1) the identification of the first and second level controls and key controls to be implemented at the level of economic services, (2) the classification by theme and execution mode, (3) the definition of the controls objectives, (4) documentation of controls, (5) the definition of controls in relation to the processes of the economic services and of associated risks thanks to graphic representation tools, (6) the organisation of controls by regulatory frameworks following the legal standard for universities previously established, (7) the assignation of controls to the different economic services subcomponents (Budget, tender offers, Stock, governance... etc.), (8) the creation of checklist models for each control, (9) the development of controls campaign execution models with a definition of the execution frequency and, finally, (10) the design of report canvas for the follow-up and consolidation of the results of the controls
    This activity represents the logical continuation of the other previous activities of lot 4. The working sessions of this phase will consist of developing a set of indispensable tools for the testing of the functioning and reliability of the controls previously established. It deals with the design of assessment tools for the controls, such as assessment surveys following the standard models and the predefined question lists ; tools for the planning, launch and follow-up of evaluation campaigns evaluation of the controls and models for the identification and for the risk analysis.
  • Cartographie des risques
  • Recueil des contrôles et modalités d'exécution
  • Scénarios des tests des contrôles et recueil des outils de gestion des défaillances
  • WP5.Establishment of an internal audit service: preparation of the internal audit charter, of the process of implementation and adaptation of the audit tools

    This lot concerns the outcome and achievement of the project on the institutional level; it consists of creating a service for the internal control and audit within the Moroccan partner universities, developing an audit charter, adapting the methodology of functioning and the implementation of the functioning plan for the service together with the means and the tools necessary to its proper functioning.
    It is a question of activating the administrative procedure of implementation of a new service, named "Audit and internal control":
  • proposal for the creation and validation by the University council;
  • Functional organization chart of the service and the internal regulation;
  • Appointment of the auditors and provision of the technical and material means necessary for the functioning of the service.
    This activity consists in developing a specific Internal Audit charter for the Moroccan universities. The charter is an official document which sets up an organization based on rights and obligations. It clearly defines the framework of the Internal Audit and the conditions in which the mission is going to be able to take place, while offering guarantees not only to the auditor, but also to the audited and to the decision-making bodies of the university. Therefore, the workgroup in charge of this activity will have to develop an audit charter which defines: (1) the objectives or the mission of the Internal Audit, (2) the powers and the responsibilities, (3) the position of the internal audit service within the organs of the university, (4) the nature and the extent of the Audit missions, and which specifies (5) the progress of an Audit mission, (6) the responsibility of the reports follow-up, (7) the access permission to documents, to people and to goods, …
    It is an activity which aims to provide the service "Audit and internal control" of the university with a methodology of the audit activity within the university context. It also aims to provide this service with the techniques, tools and models of documents necessary for its good functioning. It means in fact to set up mainly:
  • The internal audit procedure ;
  • The internal audit techniques ;
  • The internal audit tools: internal audit Guide, SWOT table, B.A.P.S. (after the name in French) (Budget – Allocation – Planning – Follow-Up), Cover Sheet (FDC, after the name in French), …
  • •The models of the internal audit deliverables: Engagement letter for internal audit, Model of internal audit report, Model of an internal audit data sheet.
  • Structuration du service audit
  • Charte d'audit
  • Recueil des outils, des techniques et des modèles d’écrits de l’audit interne
  • WP6. Training on the techniques and tools of internal control and audit

    The success of this project depends on the involvement of the University staff, and for that, the qualification of human resources is an intrinsic part in the project and a key factor for its success. Sessions of training and qualification of key collaborators will be organized. The practical component will prevail during these training sessions so that beneficiaries are operational at the end of the sessions.
    This training aims to qualify the dedicated human resources (controllers). The training will enable the latter to acquire the skills necessary for the performance of their duties. Moreover, internal control is a transversal activity, and as part of the changes that will be made by the project, the economic services staff will be also introduced to internal control techniques in order to assimilate the good practices, tools, methods of internal control and all this with the purpose of involvement and sustainability of the results of the project on the short and long term.
    The training on the techniques and tools for internal audit is intended, mainly, to the staff of the newly created 'Audit and internal control' service. This training aims to develop their skills in internal audit in order to enable them to perform their duties in the best conditions and improve their professional skills in the service of the Moroccan University.
  • Formation et manuels de formation
  • WP7. Implementation of a communication plan and a policy of internal and external dissemination of the project results

    The innovative aspect of the project, its ability to determine strong changes in the governance of universities and to promote exchanges and interuniversity sharing, and between universities and their partners, great prospects are expected from the project, both on the part of the Moroccan universities themselves and on the part of the Ministry of Higher Education that confirmed its support. Also, we made sure that the dissemination and communication of results constitutes a full activity. Our goal is to expand the dissemination of results in order to establish, after the end of the project, an annual meeting for sharing and exchanging experiences between universities (the national forum for audit and internal control of Moroccan universities). Therefore, for the dissemination both punctual and permanent, we plan: (1) to organize results sessions with the Moroccan University community, (2) to put in place a communication plan throughout the duration of the project and a special website for the electronic publication of results and the various documents of the project.
    A communication plan will be established with the purpose to accompany all the key moments of the implementation. The results of the project will be communicated via a website run by the UAE. The website will be available in 2 languages (French and English) by the public interested in in the issues related to the project. Trips for the communication officers will be organized to build on the experience of the European partners
    As the project progresses, 4 seminar will be held in Morocco in order to share results and experiences with the other Moroccan universities. These actions will be conducted with the support of the Moroccan Ministry of higher education; for a wider dissemination, brochures on the topics of the seminars will be published.
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  • WP8. Project Management

    The objective is to establish the decision-making bodies, and for the monitoring and execution of the activities; to define their missions and their roles and put at their disposal the tools and models of working documents. We will work to implement an organizational architecture of such sort in order to empower a large number of actors:
    1)A representative Steering Committee of the consortium members will be set up and it will be responsible for the overall management of the project. The Steering Committee will meet twice per year to debate on the “project development plan”. The objectives will be:
  • To plan the launch of several activities to achieve the objectives of the project,
  • To plan different training activities in different countries of the consortium
  • To identify the training needs
  • To coordinate the preparation of the dissemination and information documents
  • To manage the project budget,
  • To assess the finished or ongoing activities,
  • To organize seminars, workshops and meetings for the dissemination of the project results,
  • To adapt the activities which do not meet the objectives set for the project
  • To establish an annual activity report.
  • - To insure a constant communication between the members of the project (by using all possible channels: website, social networks, videoconference, etc.)
  • 2)- a work team will be set up for each lot. These teams will manage the definition and implementation phases, will track the progress of the lots in accordance with the objectives, will decide the priorities given to the actions and will validate the different steps. A Responsible will be appointed at the head of each team, who will be accountable for the work of the team. Therefore, the people in charge of each lot must provide a regular activity report to the Steering Committee. A summary or an adaptation of these reports will be published on the website of the project.

    A representative Steering Committee of the consortium members will be set up to have a meeting twice per year (every 6 months). At each meeting, the progress situation of the project will be analysed; the Steering Committee will take all decisions necessary for the success of the project both in terms of activities and in financial matters, in compliance with the rules governing the European projects.
    University of Vigo (UVigo), as the Erasmus+ financial contract manager, together with the EACEA (if the project is approved), will be responsible for the financing of the activities described in the project in compliance with the standards of the European Commission regulations and agreements signed with the consortium partners. UVigo will do and present the project financial report at each meeting of the consortium. At the end of the project, an external auditor will prepare the audit reports. Global and daily management at the level of coordination of the project and in each Member institution of the consortium. The use of videoconferences and email will facilitate this activity.
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  • WP9. Quality assurance

    One of the major concerns in project management and especially in audit and internal control are the control of the risks and the assurance of a good quality of the products and results.

    In this respect, we are considering, in the framework of this project, to implement a series of actions related to risk management and the introduction of a project-specific quality procedure. Concerning the risk control measures, these will result in the development of a monitoring table for these risks, managed by the responsible of each lot. That table will be initialized at the beginning of the project and updated during the lifetime of the project. The risk monitoring will be done during the project meetings in which various stakeholders will be invited. We will make sure to communicate the agenda and the risk follow-up table far enough in advance in order to be able to prepare any necessary actions. A meeting report will be done by the responsible of each lot, and the updated risk monitoring table will be attached to this report.

    Given its design and objectives, the project contains stages of internal quality control and follow-up in a way that the work plan is done with quality in order to obtain the planned results within the time limits. In this context, we can mention the following points:
  • The regular reports of the coordinators’ meetings: narrative and financial reports: A certain number of progress indicators, defined in the project for each expected result, will allow the different evaluators to accurately measure over time the rate of achievement of each outcome, taking into account the related assumptions and risks highlighted.
  • Progress reports will be clear and quantifiable.
  • Monitoring: the consortium plans to do a comparison of the initial work plan and the current state of affairs; this comparison will be done every six months, during the consortium meetings.
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