special report account administr european union administr mostar euam accompani repli commiss administr mostar observ pursuant articl paragraph ec treati tabl content paragraph number page introduct background relat european union administr mostar euam court audit object euam implement mission euam budget expenditur euam euam budgetari resourc euam expenditur organis euam establish euam structur euam decis make structur observ central decis make manag central decis make manag observ financi manag euam monitor supervis arrang end euam mandat conclus recommend repli commiss administr mostar introduct background relat european union administr mostar euam septemb peac negoti idea launch accept principl local parti bosnia herzegovina mostar put temporari european union eu administr perman solut problem citi sought matter left pend peac plan yugoslavia introduc invit extend european union parti sign march washington agreement council formal decid carri common foreign secur polici cfsp joint action term articl treati european union cover support administr citi mostar citi affect fight decis earlier council decis novemb carri joint action support convoi humanitarian aid bosnia herzegovina council decis provid initi budget ecu million financ initi establish subsequ action european union administr citi mostar euam subsequ decis increas total budget ecu million paragraph euam formal commenc oper juli administr appoint mostar euam initi mandat maximum year end latest juli court audit pursuant treati invit council contain articl council decis court auditor carri integr audit oper euam account administr account includ financ directli provid eu member state gener budget european union court examin revenu august receiv expenditur date incur law regular manner financi manag sound audit visit undertaken mostar compris preliminari visit juli final visit octob audit progress euam meet object review euam system intern control examin assess made effect function audit revenu carri basi amount establish due term council decis amount paid administr account audit expenditur carri basi commit undertaken euam payment made august visit spot enabl court hand difficult condit euam team work result continu tension parti sporad shell citi ruin state east mostar suffer popul phase open conflict breakdown normal servic collaps economi strong team spirit euam contribut greatli achiev object euam memorandum understand european union administr mostar mou sign juli eu western european union weu member state parti involv conflict set aim object achiev euam develop strategi document date prepar administr central object set mou creat condit lead unifi citi mostar euam explicitli requir achiev singl administr mostar remain fundament target euam work local parti overcom present divis mostar creat suitabl climat lead common administr multi ethnic citi hold democrat elect end euam mandat return normal life citizen main criteria consid euam strategi document fundament concept unifi citi includ popul live common set rule central municip author accept popul common legal framework guarante right citizen common public servic tax system polic forc importantli freedom movement citizen resid citi princip assumpt euam strategi document prepar feder bosnian bosnian herzegovinan croat remain intact develop unit nation protect forc unprofor remain region exist strength unchang shell mostar bosnian serb armi bsa reach level render task eu administr imposs euam progress gain confid citizen mostar total obstruct achiev aim object parti addit euam main aim creat condit lead unifi citi mostar object drawn mou develop euam strategi document cover area intervent euam summar annex object mou quantifi make evalu progress difficult wide rang ambiti situat continu conflict ongo mistrust tension parti implement mission euam inform contain paragraph progress report euam file administr activ complement confirm spot observ audit mission octob audit work spot complet mostar citi popul total divid muslim control eastern bosnian croat control western part ongo attempt euam negoti achiev progress relat freedom movement consensu reach side person side exclud men militari ag obtain permit cross side mostar dai small number peopl belong profession group obtain id card enabl cross demarc line west mostar polic creat continu problem question unobstruct access peopl mostar east euam headquart situat mostar west euam experienc major difficulti achiev progress unifi polic forc earlier identifi import task agre mou local forc west mostar steadfastli oppos speedi develop bodi phase unifi polic programm complet involv establish joint oper centr improv polic commun joint patrol weu east mostar polic weu west mostar polic demarc line part citi term sign agreement septemb phase provid establish joint headquart begin joint patrol east west mostar weu polic intensif process design replac exist polic forc mostar west east implement phase block time audit articl mou fund local parti administr west east dispos administr citi made euam depart financ tax integr citi budget respect administr receiv fund declar euam time audit limit progress made object unifi administr subsequ develop sign bosnian peac accord pari decemb agreement mostar obtain rome februari provid opportun greater degre cooper parti euam difficulti euam push forward remaind programm princip involv work local administr util compani east west mostar reconstruct redevelop damag infrastructur mostar launch econom initi case euam support project offici area eu administr blue zone import job creation possibl initi import task establish water power suppli citi march water restor district high area adequ suppli special programm leak detect repair undertaken power suppli object connect east mostar low voltag cabl household electr achiev novemb march euam work high voltag connect west east progress held west unsuccessfulli connect lever gain control hydro electr site hand east septemb opposit electropriveda bih sarajevo euam plan provid addit energi citi neretva vallei fail result insuffici power industri area earli task administr organ clearanc rubbl street field reconstruct slightli damag build east west repair dwell mostar east schedul receiv glass window end number public build repair measur strengthen capac local construct industri delai plant hire agenc east mostar establish econom sector euam launch invest support programm isp larg public compani textil concret metal construct equip fruit juic industri support small medium size enterpris small enterpris programm sep support cover reconstruct build premis purchas machineri equip manag train cours preliminari find aris evalu carri east mostar phase sep programm reveal result satisfactori origin hope end septemb client enterpris alloc grant loan nomin function joint enterpris project mostar east mostar west bu compani oper servic april servic oper agenc east west common manag board chair head euam depart economi transport infrastructur deti buse oper strictli separ rout east west fare paid retain separ agenc side repair road commenc work bridg euam area respons work tito bridg bailei bridg potoci footbridg replac kamenica histor stari bridg neretva river complet largest project carinski bridg open april work due commenc hasan brkic bridg east mostar aviat bridg west mostar complet repair end euam mandat telecommun link larg establish citi agreement establish common post telecommun organ ptt mostar sign side implement end field public health extens rehabilit undertaken war damag medic structur locat east mostar extens pest control campaign undertaken administr decid project complet equip bije brijeg central hospit west mostar carri absenc satisfactori guarante free access citizen regard educ cultur elementari school repair kindergarten histor build extens work progress programm measur enabl secondari school winter complet complet reconstruct secondari school commenc reconstruct relat secondari school subject polit decis common educ free access school pupil pre condit insist euam fulfil time audit field cultur life youth sport euam financ reconstruct sport build open air sport field support local sport club addit financ youth cultur exchang programm june pilot hous programm introduc repair apart structur mostar east apart hous structur mostar west displac person enabl occupi free apart origin owner move back unhcr government organis support echo provid food suppli deliv govern organ govern organ part citi fuel heat materi provid spring sow programm support reactiv agricultur product public semi public kitchen prepar meal dai special group repres approxim total popul citi budget expenditur euam euam budgetari resourc shown tabl euam combin budget period juli juli total ecu million total euam fund amount ecu person mostar base estim popul ad addit estim indirect cost ecu million ecu person repres high concentr assist area euam budget amount ecu million ecu million financ european commun gener budget commiss ecu million member state ecu million initi made ecu million budget line ecu million echo approv intern manag group infrastructur bosnia herzegovina img ibh amount manag echo euam subsequ modifi administr accept part budget earmark altern fund found commiss ecu million member state provid direct contribut assess gnp kei tabl budget euam set ecu million financ ec budget made ecu million provid supplementari budget parliament mostar hospit ecu million budget compris ecu million oper budget line ecu million reserv juli ecu million reserv transfer budget line euam budget cover month period plan final end euam oper amount ecu million financ eu gener budget euam expenditur tabl sector breakdown euam actual expenditur compar origin revis budget origin estim prepar budget import sector health social servic econom sector support invest promot municip administr unifi polic transport infrastructur equip construct sector hous repair tabl show revis budget actual expenditur follow pattern ow continu chang situat ground mostar expenditur incur sector public util water sanit power telecom construct hous repair econom sector support invest promot euam made revis origin budget respons polit situat signific chang reduct health social servic budget ecu million repres fund longer requir complet equip bije brijeg central hospit mostar contrast public util hous repair programm made rapid progress expect budget increas budget provis transport infrastructur reduc plan bridg postpon tabl show sector construct sector amount commit exceed amount agre budget larg lack adequ procedur begin euam mandat author expenditur insuffici rapid procedur chang budget alloc sector note paragraph euam abil monitor expenditur budget limit month inadequ report system total commit remain total budget euam organ euam establish euam mid april formal council decis joint action person advanc parti ad hoc council group arriv mostar prepar arriv administr advanc parti submit separ report presid council report requir written respons comment guidanc advic approv respons forthcom formal council mechan place time ensur adequ fund provid advanc oper loan total ecu european commun monitor mission ecmm arrang june juli fund advanc oper sum brought cash mostar zagreb split courrier cash amount total ecu financ german feder budget council made payment ecu administr budget thing enabl advanc parti repai ecmm earlier loan council classifi expens advanc parti administr expens term articl treati european union council consid circumst decis council administr expenditur cfsp includ le frai préparatoir la mise en oeuvr un action opérationnel frai de voyag de séjour de personn visé ci dessu soutien logistiqu temporair mi au servic de ce personn decis gener principl endors euam advanc parti council juli european parliament point care defin administr oper expenditur respect cfsp joint action part european union budget expenditur financ propos administr expenditur purpos polit decis make council incur council take decis alloc fund financ council budget administr expenditur incur council decis financ commiss administr appropri part section iii oper expenditur chargeabl eu budget financ commiss oper appropri part section iii subsequ context procedur supplementari amend budget financi year parliament point tackl definit content item administr oper expenditur relat cfsp embark action place budgetari author fait accompli work advanc parti form part set action case natur expenditur incur regard oper expenditur commiss area budget financ oper appropri advanc parti prepar ground mostar member state basi propos organ euam made german deleg includ suggest alloc post nomin expatri staff euam administr consult member state propos candid post arriv staff mostar adequ coordin advanc parti lead logist problem echo humanitarian advis report line echo administr time itali humanitarian advis remain uneasili month administr obtain approv council presid appoint singl humanitarian coordin denmark specif concern rais advanc parti occas council presid structur euam appoint term personnel unansw remain unclear advanc parti depart individu council presid respons coordin structur euam meet april council formal appoint mr koschnick mayor bremen eu administr mostar unprofor final demilitar mostar parti conflict sign june memorandum understand european union administr mostar administr formal arriv juli euam commenc oper annex set organ structur euam octob larg unchang origin situat juli primarili creat post depart head member state split made earli depart educ cultur creat depart cultur life youth sport subsequ head depart role telecommun advisor organiz structur euam complex design function line number depart advis post larg breakdown respons partli base provid accept portfolio person nomin member state refuge advis telecommun advis budget depart logic integr reconstruct telecommun oper depart euam includ ombudsman offic staf expatri civil staff addit staff provid ecmm weu polic element polic offic suppli member state monthli salari live cost paid directli countri origin case commiss staff second euam depart financ tax commiss cost expatri staff polic offici estim amount approxim ecu million annum includ budget joint action formal eu administr oper depart head eu head depart head east west mostar head oper respons euam sweden finland austria earlier observ council group contribut offici oper mostar formal eu member eu member state contribut offici euam weu polic oper addit switzerland norwai provid staff euam senior manag team implement programm establish alloc post member state assess altern candid council level head organ exercis influenc composit team major appoint prove success circumst mostar altern team member gener work procedur easili led result decis make structur cfsp joint action fall articl titl treati european union council decid matter subject joint action lai specif scope union gener specif object carri action durat mean procedur condit implement council presid respons implement common measur commiss fulli task accord requir articl treati european union set council decis council presid assist advisori work parti member state perman repres associ commiss decid practic orient euam oper determin precis action requir meet identifi administr decid releas fund account administr administr requir report regularli council presid requir turn presid work parti inform euam specif requir report commiss progress term council decis fact fund provid eu gener budget practic ad hoc group yugoslavia incorpor advisori work parti bosnia herzegovina joint action consist member state repres refer articl part titl treati act bodi respons prepar work council presid carri task assign council eu cfsp joint action mostar appear item agenda ad hoc group meet practic implic decis discuss great detail import decis advisori work parti directli subject delai consult capit member state time ad hoc group negoti mou final sign juli practic question rais advanc parti paragraph unansw similarli practic advic submit commiss polit repres ad hoc group term articl part comment respons servic commiss deal practic dai dai matter financ euam gener budget role european parliament limit current treati provis relat cfsp joint action decis make manag arrang euam follow articl treati european union consult suppli regular inform parliament joint action provis parliament exert influenc implement parliament shown consider interest implement euam joint action decis make procedur march joint ad hoc mission committe budget committe budgetari control visit mostar examin hand work euam committe budget posit decid transfer appropri ecu million budget euam parliament reserv mission report favour euam achiev date term reconstruct rehabilit object decis make procedur committe approv transfer rapidli hinder work euam observ central decis make manag shortcom decis make structur procedur cfsp joint action gener joint action mostar advers affect implement joint action intern function euam financi area central decis make manag monthli rotat council presid ill adapt continu manag joint action mostar personnel respons ultim decis execut chang month normal function presid council apparatu shift member state capit presid rotat ad hoc work parti provid suitabl perman structur supervis joint action offici make work parti respons examin minut meet show frequent decis carri meet reflect refer back member state capit slow decis make includ decis releas fund euam council secretariat servic presid work parti perform pure administr function administr present euam strategi document presid juli discuss work parti administr receiv feedback document elabor practic concret term administr intend achiev memorandum understand practic servic commiss respons cfsp matter involv dai dai contact euam power commiss implement cfsp joint action narrow exercis implement cfsp matter essenti limit task budgetari execut delai transfer fund euam experienc exist decemb ecu million repres euam budget unpaid franc unit kingdom ecu million paid member state addit procedur adopt council releas fund euam commiss implement needlessli complex led cash flow problem budget financ commun council releas fund tranch commiss transfer fund stage base commiss procedur appli individu project effect commiss split budget euam part treat separ project euam report commiss util advanc tranch budget devot consider part limit staff resourc depart financ tax alloc actual expenditur consequ procedur euam request advanc tranch budget commit project obtain fund justifi advanc tranch time audit visit octob euam total bank balanc amount dm million normal spend rate dm million week result euam temporarili hold back payment due supplier similar cash flow difficulti occur juli auditor point euam commiss procedur unnecessarili complex improv financi control euam budgetari execut consequ decid simplifi procedur budget year continu project observ financi manag euam level euam number intern control weak found exist underli reason trace back shortcom euam establish firstli euam outset set standard oper procedur area financi manag defin purchas market test procedur procedur author commit expenditur payment procedur cash handl procedur depart financ tax insuffici capac author ensur depart procedur carri proper control check prior author submit payment request tendenc individu depart head work independ procedur thirdli problem aros exacerb shortag staff resourc financ tax depart start deputi head financ respons ensur financi account budgetari report appoint half month start oper time individu depart start thing wai correct consist financi manag expertis individu depart gener weak euam organ structur provid independ financi control sens commun budget rule initi separ function respons author expenditur administr oper depart head depend level polit import expenditur respons check support document fund order commit payment made head deputi head financ court visit juli recommend made euam council reinforc intern control function euam establish post budget manag respons check avail fund prior commit expenditur make payment budget report intern auditor evalu offic check function procedur depart evalu progress depart object budget manag appoint octob intern auditor evalu offic identifi end abil euam manag control fund satisfactori manner hinder lack financi manag account tool capabl record properli euam financi oper gener account meaning manag inform euam establish council commiss provid tool simpl task individu recruit euam find set system short term attempt base account packag commiss deleg unsuccess softwar unsuit euam time suitabl packag found financi account larg backlog oper check enter system juli achiev account packag shortcom notabl gener directli budget report format requir euam emploi consult mid develop budget report system result success propos requir unrealist volum work month labori reconcili exercis budget report financi account budget manag appoint octob success make system work weak intern control procedur euam led number unsatisfactori practic cash handl situat mostar year euam mandat oper paid cash cash payment amount total payment substanti amount cash handl daili basi weak euam procedur weu polic unsatisfactori larg volum dm transport polic paymast camera bag cash book written time manner supplier requir sign receipt cash euam provid fund weu polic imprest basi weu polic tighten procedur reconcil cash advanc made euam weu polic found appar euam paid cash dm ecu weu polic record receiv euam investig cash count reveal cash hand dm higher book cash court identifi cash misappropri unsatisfactori differ aris time audit visit weu polic take step improv financi manag gener cash manag weu polic oper semi autonom financi unit fund provid euam imprest basi practic depart order suppli test market negoti price contractor depart practic differ wai depart dealt supplier situat ideal audit import case identifi euam lost monei result reconstruct depart decid procur agenc purchas vehicl equip water compani end plant hire agenc mid potenti cost effect proceed insuffici monitor actual cost incur purchas rapid procur requir order basi estim price charg amount dm actual price invoic euam account procur agenc dm increas excess author amount reconstruct depart financ depart awar check statist sampl payment repres total euam payment period juli august provid evid weak procedur euam notabl eleven contract examin unsatisfactori varieti reason includ poor draft absenc signatur date signatur omiss complet date render penalti claus inop depart contract format lack standard order procedur specif provis matter deliveri condit order provid insuffici technic specif formal tender procedur exist room improv notabl open record offer payment made mostar bank signatur case note cash payment case dm offici east mostar local author contractu beneficiari author beneficiari payment support document present financ tax inadequ fax photocopi invoic certif conform origin ensur copi present case copi order accept frequent evid check properli carri respons depart invoic prior submiss financ tax financ tax frequent return document depart check obtain adequ support document error identifi case materi affect account monitor supervis gener supervis manag work contractor good electr section deti effect euam benefit adopt simpl procedur appli area difficult area manag programm light medium repair larg number hous larg programm imposs depart concern profession staff visit site check agre criteria claim payment contractor process fact contain data repair criteria fix euam increas resourc monitor work local author bodi area arrang end euam mandat number area decis arrang termin euam oper firstli question futur euam asset estim net excess ecu million asset includ euam car vehicl furnitur equip includ comput plant equip plant hire agenc east mostar import clear decis clear procedur decid euam establish revolv loan fund small enterpris commerci bank mostar fund total ecu million absenc decis post mandat situat led euam requir payment loan bank end mandat period fund shorter increasingli unattract desir bank continu fund arrang ensur manag correctli continu provid small busi loan type enterpris mostar basic polici euam undertak project extend end mandat larg project rebuild hasan brkic bridg feasibl administr technic capac requir end mandat check construct work payment supplier capac follow work euam address mandat end conclus eu administr mostar major cfsp joint action european union undertaken extrem difficult circumst conflict bosnia herzegovina object set euam extrem ambiti euam control kei element influenc object achiev term work establish singl administr citi mostar joint polic forc organ democrat elect secur freedom movement progress slow unwilling parti work consider progress achiev area rehabilit reconstruct redevelop late summer citi subject sporad shell signific rehabilit effort east undertaken euam shell stop peopl began degre stabil return start rehabilit euam establish method chosen appoint personnel member state organis unsatisfactori matter chanc consequ procedur adopt team manag work insuffici attent paid euam outset financi procedur system integr system financi account budget report suffici staff area weak identifi intern financi manag report euam stem larg oversight start condit mostar start make lot payment cash exacerb problem shortcom financi manag perspect euam progress overcom main weak reinforc financ tax team octob help consider weak advers impact effect euam central decis make manag structur diffus effect commiss part structur oper expertis capac exercis degre supervis oper power implement cfsp joint action narrow exercis implement cfsp matter essenti limit task budgetari execut recommend effect perman structur manag cfsp joint action need requir interinstitut agreement area cfsp plan ensur adequ financi manag account procedur system institut outset suffici qualifi staff perman structur refer paragraph identifi develop basic tool procedur futur action procedur appoint expatri staff joint action ensur choic candid opportun head organis particip process select team report adopt court auditor luxembourg meet juli court auditor bernhard friedmann presid council decis cfsp council decis cfsp novemb situat ground bosnia herzegovina winter bosnian serb forc hinder access humanitarian aid convoi meant initi propos joint action implement council decis cfsp decemb reaffirm council decis cfsp decemb articl treati establish european commun bosnian electr board origin intent plant hire agenc locat west east reason includ fact altern plant capac exist west decid limit locat agenc east mostar current condit serv east mostar fund held account local mostar bank offic unit nation high commission refuge european commun humanitarian offic servic commiss respons humanitarian assist assumpt cost member state approxim ecu annum year period person equip send maintain approxim weu polic expatri civil staff ecu million carri cfsp decis joint action support humanitarian aid convoi bosnia herzegovina balanc ecu million unit kingdom oversea develop organ oda airlift sarajevo council decis cfsp decemb doc paragraph note doc cfsp coyug notabl report committe budget financ cfsp octob rapporteur mr willockx council european parliament gentleman agreement interfer budget includ weu polic conting eu ombudsman provid council decis ec novemb person eu administ area appeal ombudsman decis administr claim violat right provid legal remedi exhaust report committe budget financ common foreign secur polici octob report ad hoc mission budget committe budgetari control committe european parliament mostar march rapporteur mme mueller joan colom naval ref payment respect receiv euam march error member state transfer belgium underpaid ireland spain overpaid case doubl payment euam weu polic occur result larg amount detect depart financ tax intern check recoveri made annex summari object euam displac peopl refuge displac person return home contact unhcr agenc ngo legal aspect establish modu vivendi deal de facto law appli side divid citi draft municip statut mostar solv properti right weu polic monitor demilitar mostar unprofor restor maintain public order local polic forc establish train unifi polic forc mostar upfm capabl carri final departur euam weu polic forc financ tax maintain control eu fund ensur effici econom assess level fund exist mostar administr east west purpos assess manner revenu collect satisfactori introduc progress singl budget citi administr build integr modern administr structur municip mostar economi transport infrastructur relaunch local economi establish electr public transport network rebuild carinski bridg reconstruct undertak basic structur repair hous demolish danger build restor water suppli mostar integr water compani east west improv capac construct industri suppli materi equip technic manageri skill creat sustain unifi urban plan system educ cultur complet rebuild programm school kindergarten continu preserv histor cultur build establish singl univers mostar establish integr school cultur life youth sport establish multi cultur life citi rebuild youth centr facilit youth exchang programm support sport club activ health social servic establish unifi health system mostar organ extens health system reform feder health reform continu run velmo hospit strengthen mother child health care complet activ main bije brijeg mostar hospit mostar west free access equal treatment guarante press support mix press free flow inform citi televis radio broadcast programm bring end media war telecommun establish common post telecommun ptt infrastructur decentr telecommun system fulli integr mostar inter region intern network humanitarian aid monitor coordin unhcr support ngo humanitarian aid deliv mostar freedom movement work total freedom movement mostar citizen set memorandum understand develop euam strategi document annex organ eu administr mostar gt refer graphic gt tabl euam combin budget juli juli actual fund receiv gt tabl posit gt gt tabl gt gt tabl gt gt tabl gt gt tabl gt repli commiss administr mostar introduct object implement euam introduct summari princip oper point call comment part commiss point remain propos elect result creation unifi central citi administr type citi budget emerg likelihood central administr definit involv feder canton particip term tax revenu progress made aspect euam involv creat unifi budget remain administr point situat improv consider end year administr point point youth centr cernica mostar east complet larg number cultur societi support euam main actor renew cultur life mostar administr euam budget expenditur section euam budget expenditur point call comment part commiss organ euam comment euam organ point commiss point practic arrang implement joint action defin euam preparatori phase act quickli order maintain momentum washington peac accord march degre improvis point inevit progress made definit administr oper expenditur choic budget head differ institut council parliament court point point commiss share court view preparatori expenditur incur mount joint action regard oper decis action budget financ commun budget point court correct state point decis make process complex meet oper promptli point commiss share court implicit view select appoint procedur breakdown respons senior manag oper magnitud durat review improv futur decis make structur point correct administr oblig report specif commiss council decis budget tranch releas council administr requir report commiss financi implement fund question agreement conclud commiss administr point commiss endeavour administ fund confin power treati share court view author extens case joint action pillar problem arisen point overcom court note point tranch made budget group budget releas tranch made administr instal commiss financi manag euam point point administr primarili respons administ aid mostar aegi commiss view unpreced natur oper commiss directli transpos legal framework administr left administr depart financ tax put framework place collabor commiss gradual undertaken light local condit experi acquir recommend made court audit fact year room improv larg due court underlin shortag staff resourc administ put place framework point commiss major member state difficulti identifi suitabl offici made short notic council decis administr start oper juli head depart commiss offici appoint septemb deputi unit kingdom offici recruit effect octob budget manag request juli made fairli quickli sweden octob request financi control evalu offic made member state met point lack author highlight court due inher weak condit oper decid negoti local parti implement lack pre establish procedur normal depart appli rule familiar suffici financi capac gradual introduc common rule polic observ defici intern financi manag procedur depart larg attribut fact appli local staff experi train spot depart head unfamiliar duti event euam unabl obtain evalu offic line envisag council secretariat polit evalu offic focu exploratori visit late dai financi evalu offic make meaning contribut administr point correct council commiss provid euam financi account manag tool due unpreced innovatori natur oper time presid commiss assist set full municip administr arrang work implement quickli difficulti encount ground court drawn attent foreseen relat eu team weu polic team point point defici irregular identifi court correct administr point recent arriv polic offic account background led vast improv handl imprest system set court auditor visit octob contribut system tighten procedur continu effort unabl reconcil discrep dm record weu polic suspect major part relat purchas vehicl earli problem surround set euam weu polic result necessarili ad hoc procedur weu polic record rudimentari computer system fact polic conting rotat monthli basi handov period handov note left depart offic fact offic financ cell previou financi experi serv exacerb problem succe reconcil book differ event intend write administr point euam institut rigor check heavi plant hire account handl reconstruct depart instanc queri differ good time administr point gener standard contract improv closer scrutini draft contract carri assist legal advis point euam issu standard order form purchas order continu work improv specif provis point respons tender committe expand cover aspect contract procur award procedur improv redraft lead tighter control point chang doubl signatur system octob immedi auditor rais question administr arrang end euam mandat point commiss awar problem euam asset oblig mandat end juli decemb point decis made time pass euam commiss address question dispos asset prioriti administr point similarli decis futur sep fund urgent administr conclus point point want disagre court analysi commiss point time introduc effici procedur personnel select financi manag polit imper allow doubt previou experi oper procedur identifi central decis make manag structur limit point court point recommend point commiss agre court perman oper structur monitor joint action begin end point commiss agre court