KPMG IDS Global - Brochure

Download as pdf or txt
Download as pdf or txt
You are on page 1of 9

International Development Services: Professional Services for the Developing World

KPMG INTERNATIONAL

Table of Contents
KPMG is uniquely placed to coordinate its service provision drawing upon a diverse pool of resources and personnel with broad technical and sectoral experience in the fields of development and public sector reform. Through its membership in the strong network of international consultants, associates, and alliances of KPMG International, KPMG brings a compelling combination of practical knowledge, technical know-how, and passionate commitment to reform-minded governments and other development players throughout the world.
The Developing World Public Sector Reform and Performance Improvement Private Sector Development Audit and Assurance Services Program and Project Services KPMG at a Glance 1 3 5 7 9 11

2 Professional Services for the Developing World

Our professional services for development cover four major areas: Public Sector Reform and Performance Improvement Private Sector Development Audit and Assurance
At the United Nations Millennium Summit, the world made a clear commitment to act, agreeing specific deadlines for reducing poverty and promoting human development, in the UN Millennium Development Goals, or MDGs. These goals have served to rejuvenate and focus development efforts across the globe and comprise the following: 1. 2. 3. services in helping to ensure the effective and efficient delivery of national and international development funding. With specialists in the provision of world class institutional and human capacity strengthening, program and financial management, and audit services, we provide the development community and public sector with flexible and responsive professional services to meet the evolving needs of the ever-changing and dynamic developing world. KPMGs development and public sector services aim to turn knowledge into value for the benefit of our clients and their stakeholders, our people, and the communities we servewithin KPMG we do this through our International Development Services practice. Facing the challenge of development The causes of low levels of development are well known: weak governance, poor implementation of the rule of law, civil conflict, weak investment climates, overdependence on primary commodities, inadequate infrastructure, low agricultural productivity, ecosystem mismanagement, poor health and education, unchecked population growth, capital flight, high debt service, brain drain, and lack of access to international markets. Eradicating extreme poverty and hunger Achieving universal primary education Promoting gender equality and empowering women Reducing child mortality Improving maternal health Combating HIV/AIDS, tuberculosis, and other diseases Ensuring environmental stability Developing a global partnership for development A renewed sense of urgency for solving these challenges has also been demonstrated by many governments. In Asia, China, and India, momentum has catapulted them into a new phase of development that is providing opportunities in the region and across the world. In Latin America, the drive towards energy self-sufficiency in Brazil has inspired other countries to seek similar or alternative, innovative ways to address their own energy needs using local resources. In Eastern Europe, physical, economic, and cultural barriers have fallen and countries are moving towards integrating their economies via a clear strategy established for them to join the European Union. Finally, in Africa, some countries such as Rwanda, Botswana, and Tanzania have made rapid strides in development and are emerging as examples of what can be achieved in the face of adverse conditions. However, recent reviews of the progress towards the Millennium Development Goals indicate that while progress is being made, much remains to be done. The need to enhance the effectiveness and efficiency of national, regional, and international development funds is clearly great. With our strong local and international relationships with development partners, KPMGs in-depth knowledge of local political and commercial environments, our understanding of local development agendas and needs, our access to KPMG Internationals network of member firms and to some of the worlds premier development advisors, and our extensive global experience, we are committed to providing professional services that meet the real needs of the developing world. For decades, KPMG has been bringing international and local experience to bear upon development programs and projects across the globe. KPMG has been a vital partner to sovereign governments, development partners, civil society, the private sector, and local communities.

The Developing World


Supporting a new chapter of development in the 21st Century
The developing world faces a number of critical challenges as it moves into the 21st Century: strengthening the capacity of people to design and deliver development policies; enhancing the accountability of states towards their citizens; building the capacity of states and societies to prevent and manage conflict; providing universal access to education; building systems to deliver public health services to battle diseases such as TB, malaria, and HIV; creating conducive business enabling environments for investment to spur economic growth; improving the internal capacity to trade; and obtaining fair access to markets. These challenges continue to demand attention as emerging global problems pose new threats to the developing world such as climate change, terrorism, increases in energy prices and commodities, and the high volatility of global financial markets. Despite these uncertainties and the heavy burden that has been placed on governments, civil society, the private sector, and its development partners, there have been marked improvements in the spread of democracy, governance, and economic growth in many of the worlds developing countries. Indeed some large and small developing countries have shown that there is a fast track in the developing world. Others, notably in Africa, endowed with rich, undeveloped natural resources, are poised for new opportunities in a world where energy and mineral resources are increasingly scarce. However, whether in Africa or elsewhere, these countries face additional problems such as environmental degradation, corruption, and inequitable distribution of resources in the face of widespread poverty. These issues will continue to challenge the world at large and demand its attention and support. We at KPMG have a role to play. With local experience in every country in the developing world, KPMG is one of the most experienced providers of professional services to the public and development sectors in Africa, Asia, the Americas, the Middle East, and Eastern Europe. Our long and successful involvement with governments, the private sector, development partners, and civil society has served to demonstrate the importance of professional advisory

Program and Project Management

4. 5. 6. 7. 8.

1 Professional Services for the Developing World

Professional Services for the Developing World 2

KPMGs wide range of public sector reform services include: Institutional Assessments Governance, Policy Advice, and Strategic Planning Human Resource Management and Training Public and Nonprofit Financial Management Monitoring and Evaluation

Public Sector Reform and Performance Improvement


Sustained economic and social development is difficult without the presence of a strong public sector. Indeed, overcoming poverty in the developing world requires capable, responsive, and accountable government institutions that can effectively contribute towards economic and social development.
KPMG is committed to improving the quality of governance by assisting governments to develop a clear picture of existing service delivery capacity against appropriate benchmarks. We help understand the implications of policy options and offer practical methodologies to deliver planned results within available budgets. We design training programs that fit current and future human resource requirements. Our recognized specialization in public financial management and our knowledge of sector-specific monitoring and evaluation (M&E) systems help build transparent and effective government institutions. For example, KPMG has provided audit and advisory services to nearly all governments in Africa and we understand the many challenges faced by the public sector. Institutional Assessments KPMG offers a range of institutional assessments of public institutions, civil society organizations, and development programs and projects. KPMG can undertake a comprehensive review of many aspects and functions of any institution or development program or project, in order to identify any limitations and to make recommendations to rectify them and thereby strengthen capacity. Such a review examines both the efficiency of an organization or programs structures, processes, management and staff, and the effectiveness of its programs in terms of service delivery on the ground. These reviews are a natural first step in efforts to improve the capacity of any development initiativefrom a large donor program to stand-alone NGOs and CBOswhere it is suspected that the results are not commensurate with the time and money being spent or there are operational inefficiencies. We firmly believe that institutional assessments that are aimed at strengthening capacity are most successful when they are undertaken in a highly collaborative environment. The fact that many organizations ask us to help them in implementing our recommendations is testament to the success of our approach.

attention than ensuring good governance. In the context of capacity building and human resource development in developing countries, strengthening institutional governance ranks as a high priority in ensuring institutional sustainability. Good governance is directly proportional to the success of institutions in achieving their missions. A key lesson that has been learned by the development community over the last few decades is that investments in institution-building are fundamental to sustainable change as well as transparency and accountability. We provide advice to institutions about how to structure their governance arrangements, about how to define appropriate roles and responsibilities, and about how to manage an organizations governance as it moves through different stages of the organizational life cycleall with a view to greater public accountability. Strategic Planning Services At KPMG, we define strategy as an organizations response to opportunities, challenges, and threats in relation to its resources and competencies its ability to apply its internal capabilities to achieving objectives in the context of its external environment. KPMG has developed a practical and robust approach to strategic planning, which is designed to deliver improved organizational performance by defining a clear and informed strategic direction for an organization that will be shared by those charged with implementing it. Our

human resource tools and guidance, from strategic staff reviews, analysis of departmental competencies and capabilities, comparative pay and benefits studies, job evaluation, HR policies and procedures, and performance systems. Through a systematic series of skills audits and competency profiles, KPMG can help organizations to identify weaknesses in their skills and knowledge bases, and to reinforce and redeploy staff to help maximize their human potential. Good policies are usually the result of broad We provide tailor-made workshops for consultation between stakeholders. KPMG organizations with has proven experience specific training in engaging global KENYA needs. And for stakeholders from an KPMG worked closely with the Government organizations open and independent of Kenya to facilitate the development of with specific perspective. Our global strategic plans for four government ministries recruitment needs, experience and client as part of the governments Civil Service our Executive base provides us with Reform Program. In this important work, Selection Services the ability to determine we employed our rigorous Public Strategic provide recruitment and disseminate Planning Methodology to ensure that the services for leading practices plans were driven by thorough research and sourcing managerial across the development consensus was built across stakeholders. and executive community and public experience. sector. Our strategic planning services are tailored to specific development players, be they governments, donors, NGOs, or communities, to help them define the results they wish to influence or achieve, to develop a clear understanding of the environment in which they will be achieved, and to detail a strategic action plan that will leadclearly and resolutelyto their achievement.

approach involves facilitating a process of strategic analysis of an organizations operating environment and internal capabilities, assisting its governors and managers in defining its objectives and activities, and developing a suitable action plan to help ensure their implementation. As part of this strategic process, we can help an organization to design tools to measure the implementation of its plans against established targets.

and accountable; that they are based on policy; that there is predictability and control in budget execution; that accounting, record-keeping, and reporting is sound; and that finance functions are open to scrutiny and external audit. Our financial management services for civil society organizations, on the other hand, help strengthen the capacity of these organizations finance functions to ensure that funds are managed in an efficient, effective, and transparent manner, and identify opportunities to improve the long-term viability of the organization. Our financial management services include the development of financial policies and procedures, including procurement, reviews of internal controls, and the secondment of finance specialists to organizations.

Governance, Policy Advice, and Strategic Planning Governance There are very few development challenges today that deserve more

Human Resource Management and Training KPMG offers a comprehensive package of human resource services and training solutions to help public and private development players to implement proactive approaches for attracting, motivating, and retaining bright, dedicated employees. We offer a broad range of

Public and Nonprofit Financial Management Services There is wide agreement that effective institutions and systems of public and nonprofit financial management have a critical role to play in poverty reduction. In the public sector, good financial management supports aggregate fiscal discipline, the strategic allocation of resources, and efficient service delivery. In civil society organizations, good financial management enhances the ability of an organization to ensure effective and efficient service delivery and to help build long-term sustainability. KPMGs public financial management services support governments to help ensure that realistic and credible budgets are set; that they are comprehensive

Monitoring and Evaluation KPMG has a broad depth of experience in developing, implementing, and assessing M&E systems and plans. For example, we can review an M&E work plan for the term of project in order to determine whether the plan is reasonable and feasible. KPMG, through its experienced and widely recognized M&E specialists, can evaluate an existing or proposed M&E plan, system, or function. We provide specialist knowledge to assess the M&E system for its appropriateness and feasibility with regard to the capacity of the implementing partners to monitor and evaluate the indicators, data management, data systems, and the fulfillment of the objectives and goals of the project. Our approach includes M&E personnel experienced both in developing and implementing M&E plans as well as later evaluation of the effective implementation of the plan during follow-up assessments.

3 Professional Services for the Developing World

Professional Services for the Developing World 4

Our private sector development services include: Business Performance Services

Private Sector Development


What matters for the developing world is growth, growth that benefits the whole economy generally but the poor in particular. Accordingly, development cannot be achieved without an active role being played by the private sector, both local and foreign, in providing the necessary investments, growth, and employment and thereby reducing poverty in a sustainable manner. Investment by the private sector is only possible in an environment that includes peace, the rule of law, and a business enabling environment or investment climate that is conducive to growth.

Financial Sector Development Local and Regional Economic Development Infrastructure, Energy, and Natural Resources Services

Business Performance Services At KPMG, business performance improvement means using leading practice methodologies for measuring performance. It means seeking innovative as well as established ways of strengthening business management and increasing strategic and operational performance. Using our experience with all business sectors and organizations of all sizes and at all stages of the business cycle, we are able to tailor our guidance to fit any organization in any sector of operation. We are continuously examining, analyzing, and researching markets, supply chains, value chains, business processes, production technologies, entrepreneurial styles, procurement systems, financial management systems, and organization structures across the length and breadth of private sector enterprises in both the developing and the developed world. Our recommendations, therefore, are informed and practical and supported by real-world examples.

THE BALKANS KPMG provide a wide range of services to banks across the Balkans, including due diligence engagements for banks in Bulgaria, Serbia, Albania, and Macedonia. In addition, KPMG has conducted reviews of the effectiveness and efficiency of the internal control systems of a number of banks in Bulgaria assisting them to establish up-to-date and modern procedures.

KPMG began its practice on the basis of providing advice to private sector clients on how to comply with local regulations and tax laws, while employing leading practices. We grew into the additional role of helping our private sector clients to develop and implement strategies that make their businesses more profitable. Providing these services has enhanced our understanding of economic bottlenecks and given us a good perspective on the development issues that keenly affect the private sector. From this point of view, we have assisted governments at various levels to design as well as implement reforms locally, regionally, and nationally that strengthen the private sector and improve its competitiveness. For example, KPMG has advised governments on microfinance legislation as well as advised private funding entities on microcredit and microfinance initiatives, audited the performance of both public and private financial institutions, and strengthened the governance and operational capacities of central banks throughout the developing world. We have also assisted in the design and implementation of sectoral and regional economic promotion strategies and have specific and valuable skills in the infrastructure, energy, and natural resources sectors throughout the world. In addition, we have assisted thousands of small and medium enterprises (SMEs) with improving profits through better management and marketing practices and increasing the quality of their products and services through government and industry sponsored linkage programs.

Financial Sector Development KPMG provides a range of services to financial sectors across the globe. Audit, tax, and advisory services to the banking and insurance industries are well established. However, we also provide specialized services such as actuarial advice, financial and economic forecasting, business valuations, restructuring advice, mergers and acquisitions support services, financial viability analysis and projections, as well as the full range of corporate finance services. Using our industry experience, we provide technical and policy support to governments and central banks in many countries. We have helped to develop microfinance legislation and have strong skills in depository systems, credit granting, risk management, evaluation and recovery, and implementation of microcredit programs.

SUB-SAHARAN AFRICA The Africa Enterprise Challenge Fund is a US$50100m private sector fund that focuses on the agribusiness sector, specifically targeting people living in rural areas. This new Fund encourages new agriculture private sector agriculture projects on the basis of fair and transparent competition. KPMG acts as Fund Manager working with other consultants and procurement specialists to ensure the fund operates smoothly. Its role includes receiving applications, screening them, Web site design and management, as well as reporting to the Governing Council and Investment Committee.

Local and Regional Economic Development Many governments employ KPMG to assist at the local and regional level to design, implement, and monitor and evaluate local economic development (LED) strategies in a range of rural and urban settings. This helps us in assisting the private sector and governments to come together in meaningful public-private partnerships that deliver development and profits simultaneously. We are able to use our wide public and private client base to identify stakeholders including key people, institutions, businesses, communities, and other groups that have interests in the local or regional economy. By creating an economic profile for a community, a comprehensive LED strategy was developed that encompasses goals, objectives, projects, and action plans.

Infrastructure, Energy, and Natural Resources Aside from being a leading provider of services to the infrastructure, energy, and natural resources sectors, KPMG also provides transaction services to corporations, multinationals, development institutions, and governments in these sectors. Capital transaction services include due diligence assessments for new projects and joint ventures, as well as business valuations, project finance support, and debt advisory services for existing infrastructure and energy projects. We employ KPMG Centers of Excellence established across the globe to monitor and respond to regulatory and other issues specific to these sectors on behalf of our clients.
Professional Services for the Developing World 6

5 Professional Services for the Developing World

KPMGs audit and assurance services include: External Audit Services Internal Audit Services Pre-grant Evaluations Commodity Tracking and Audits
Pre-grant Evaluations Funding agencies and donors frequently require the performance of pre-award surveys for a variety of reasons, including the need to ensure that the grantees have adequate capacity to absorb the funds and that the funds will be used effectively for their intended purposes, in accordance with the terms of the grant and in compliance with the requirements of laws and regulations of the grantors and grantees country. KPMG has developed templates that assist in the process of conducting pre-award surveys. Internal Audit Services A KPMG internal audit is vital for organizations involved in development to assure their managers and stakeholders that business risks are being effectively controlled, opportunities realized, and potential losses and frauds prevented not merely detected after the fact. KPMGs Internal Audit Services are not just a one-off service but also a long-term auditing process that will encourage future financial transparency and business results. Our auditors will carefully examine the internal operations of an organization or development program before recommending what auditing structures and systems would best suit their needs, and will then revisit them to review the effectiveness of the structures established. Our internal audit services examine every aspect of an organizations management and operations, from their auditing strategies, processes, and personnel to financial controls, software programs, and reporting systems. A KPMG internal audit can cover risk assessments and financial controls, information management and security, governance, the establishment of internal audit bodies and functions, and internal audit outsourcing. These templates are sufficiently comprehensive to help ensure that no aspect of an assignment is overlooked, while being flexible enough to help ensure that our professionals are not tied down to mechanical form-filling processes. Additionally, our Pre-Grant Evaluations, or PGEs, which are generally considered the leading practice in the funding sector, include many useful components such as: Budget benchmarking Human resource assessments Governance and collaboration analysis Subgrantee evaluation Procurement and supply chain analysis Program management capacity Financial management systems review INDIA An international foundation launched an initiative in the Indian state of Maharashtra to increase access to antiretroviral treatment, pediatric care, and supplementary nutrition for children suffering from HIV/AIDS. KPMG visited 10 NGOs implementing this program and evaluated their financial and program management and reported their findings and recommendations to the foundation thereby assisting the initiative to assess its impact and gain an independent view on how operations could be made more efficient and effective in India.

Audit and Assurance Services


Ensuring that development funds are expended transparently is critical to enhancing the process of delivering development aid, as it serves to offer tax-payers and funding organizations the comfort that their tax revenue or investment funds are well-spent.
External Audit Services With more than a century of experience as one of the worlds leading audit providers, KPMG brings the full weight of professionalism, independence, and integrity to the monitoring and assessment of development and public sector programs. With each donor having very specificand often very stringentreporting requirements, it is imperative that governments, NGOs, and other development partners meet these requirements through timely and accurate financial reporting. KPMGs auditing service covers the three main elements of a reputable international audit: Reviews of accounts and financial statements Compliance with donor regulations and accounting principles Checks of internal controls We also verify an organizations assets and liabilities. Over the years, KPMG has developed a widely recognized auditing methodology that we believe defines current leading practices, following a risk-based approach to identify the key processes and risks involved in any development or public sector initiative, and making recommendations to clients for improving their financial systems, presentation, and compliance with donor requirements. KPMG has undertaken audits for development programs funded by all the major donors operating throughout the world, and possesses a strong level of understanding of their individual reporting needs.

Commodity Tracking and Audits The final suite of services under Audit and Assurance Services includes providing audit services to donors to ensure that commodities such as emergency food aid, medicines, and supplies have been appropriately distributed. As part of this service, we check that reports are properly prepared and submitted; that adequate accounting is maintained over all storage, shipment, and distribution; that proper storage facilities exist; that any losses are properly reported; that commodities unfit for consumption are appropriately disposed; and that all goods are received by their rightful beneficiaries.

LATIN AMERICA KPMG has carried out a specific financial audit on the funds provided by the International Development Association and administered by 43 Mayoralties and the INIFOM Regional Offices in Latin America. This included physical inspection of civil work subprojects, as well as audits of the compliance with internal controls, operation guidelines, and credit agreement terms. The work was performed to assist the rural municipalities to overcome emergency problems caused by Hurricane Mitch.

7 Professional Services for the Developing World

Professional Services for the Developing World 8

Our program and project services include: Fund Management Program Research and Design Program and Project Management Services

Program and Project Services


The contracting of experienced professional services firms to manage development programs and projects is widely recognized and practiced as an effective, efficient, and transparent means to deliver development aid.
Our program and project services are designed to offer development partners superior, effective services at every major stage in the program management cycle, and to help ensure that these programs deliver the greatest possible benefit to whom they are targeted. broad range of experience enables us to offer stakeholders a full range of additional support services, from advice and training on accounting procedures and financial reporting, to liaising with external auditors, drawing up activity plans, and procuring significant assets. For donors, KPMGs role in validating beneficiaries accountsand building their capacity to meet the donors own reporting requirementscan mean the difference between a smooth flow of funds and rapid implementation, and a barrage of financial and bureaucratic hurdles resulting in unnecessary delays.

Monitoring and Evaluation

Fund Management KPMGs financial management experience makes us a strong partner to manage funds for development partners. For several years, KPMG has been acting as a broad-based fund manager and intermediary for channeling funds between major donors and governments, NGOs, civil society, communities, and other beneficiary groups. In contrast to some fund managers that merely hold and disburse funds, KPMGs

Program Research and Design Services With our access to some of the worlds leading development thinkers and institutions, KPMG assists governments, civil society and development partners in researching and designing programs that meet the specific development KENYA

objectives of the host region and agenda of the development partner. By undertaking a detailed investigation of a specific sector, KPMG helps to identify how to best engage partners, set realistic objectives, determine likely outcomes, identify/address potential hurdles, define likely resource requirements, and identify potential funding partners and implementing agencies. KPMGs long experience and global reach enable us to design complete programs of support, from overall program strategies to individual project requirements. Our knowledge of the very different conditions, cultures, and practices in different countries enables us to provide detailed information on the prevailing geographical, social, economic, political, and legislative conditionsand the primary issues that will need to be overcomein order to help ensure results and sustainability of proposed and ongoing programs and projects.

Program and Project Management Services KPMG is well placed to assist governments and development partners to manage all types of development initiatives, from one-off projects to long-term portfolios of interrelated projects. Our Project Management Methodology (PMM) has been used to manage all types of development initiatives, from infrastructure and social service projects to major public sector reform programs. The methodology covers the entire project management spectrum, from initial planning and budgeting to the tendering and selection of contractors, the initiation of financial controls, monitoring, and sustainable exit strategies. By managing the day-to-day running of a project or program, KPMG frees a client to focus on more strategic and policy level issues, safe in the knowledge that their program is in the hands of highly qualified professionals. As well as appointing a management team or program implementation unit, KPMG can establish a project headquarters and field offices, source vehicles and services, initiate financial systems and controls, disburse salaries and other expenses, and monitor the training of local staff.

INDIA An international foundation implemented a national child food and health program in India to assist more than 10,000 rural and urban based children to receive comprehensive pediatric care and treatment by linking them to antiretroviral treatment (ART) centers and providing the drugs, supplemental nutritional support, psychosocial support, and follow-up required. In addition to assessing the implementing partner prior to funding, KPMG also supplied the foundation with financial and health specialists who conducted a detailed and sensitive review of the financial operations and program implementation. KPMGs reviews helped the organization gain an independent assessment of its program and consider how to better implement it.

Monitoring and Evaluation In addition to the traditional data gathering and measurement that accompany any monitoring or evaluation exercise, KPMG places strong emphasis on developing systems and mechanisms for using performance information to enhance the effectiveness of a development program and its individual components. This means working with managers to develop methods through which the lessons from M&E systems are fed back into the processes of policy formulation, planning, and program design. As well as lengthy experience in the use of more popular M&E methodologies and log frames, KPMG has access to a range of specialists with experience in developing and applying specific, tailor-made M&E solutions, including, for example, customer service delivery surveys for the public sector. KPMG also provides monitoring services to development partners by reviewing public financial management systems of recipient countries. This provides fiduciary assurance to administrators of large trust funds and providers of general budget support.

KPMG is providing program and fund management agency, procurement, and financial management services to the Governance, Justice, Law and Order Sector (GJLOS) reform program in Kenya. GJLOS is a basket donor-funded sector-wide reform program. Our primary role is to receive funds; procure goods and services on behalf of implementing Ministries, Departments, and Agencies; make payments for procured goods and services; and account for the financial resources. In this role, KPMG works closely with Government to enhance its capacity for financial management and procurement.

9 Professional Services for the Developing World

Professional Services for the Developing World 10

KPMG at a Glance
Professional Advisors in the Developing World
In the rapidly changing global business environment, KPMG International stands tall as one of the most connected and committed networks of professional advisory firms. With approximately 137 ,000 employees providing audit, tax, and advisory services to more than 180,000 clients including 1,400 of the worlds 6,000 largest organizations, KPMG is in a position to bring global skills, information, and resources to bear upon challenges in the increasingly dynamic public and development sectors of the world. With offices in almost every developing and developed country in the world, and experience in virtually every country on the planet, KPMG has access to the right knowledge and skills to assist organizations working in developing and emerging countries to understand complex issues and implement their projects smoothly.

KPMG enjoys a particularly successful track record in supporting public sector reforms and capacity building among the governments of Africa, Asia, Eastern Europe, the Middle East, and the Americas. Our global coverage and connectivity enables us to draw upon a rich variety of experiences and practices around the world, and to share skills and information between similar projects in almost every corner of the globe. KPMG is supported by the very latest in information technology and leading practice knowledge, enabling our clients across the globe to stay abreast of the latest development methodologies and industry trends.

KPMGs services aim to turn knowledge into value for our clients, our people, and the communities we serve.

11 Professional Services for the Developing World

Professional Services for the Developing World 12

kpmg.com

CoNTACT US East Africa Charles Appleton International Development Services, Deputy Chair +254 (20) 2806307 charlesappleton@kpmg.co.ke Africa Julio Garrido-Mirapeix +258 21355200 jgarrido-mirapeix@kpmg.com Asia Arvind Mahajan +91 (22) 3983 6206 Email: arvindmahajan@kpmg.com East Asia Mark Jerome +84 4 3946 1600 jeromemark@kpmg.com.vn Eastern Europe Iva Todorova +359 (2) 9697 650 itodorova@kpmg.com Latin America Alfredo Antonio Artiles Mendieta +505 254 8116 aartiles@kpmg.com United States Timothy A. A. Stiles International Development Services, Global Chair +1 212 872 5955 taastiles@kpmg.com Western Europe Mercedes Sanchez Varela +32 (0) 27084349 msanchezvarela@kpmg.com United Kingdom Marianne Fallon +1 212 954 5689 mgfallon@kpmg.com Central and Western Europe Michel Heiniger +41 22 704 17 54 mheiniger@kpmg.com European Union Uwe Riedel + 49 221 2073-6340 uriedel@kpmg.com

Due to independence considerations, not all the services described herein may be available to KPMG audit clients and not all services can be provided by all member firms. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act upon such information without appropriate professional advice after a thorough examination of the particular situation.

2009 KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. KPMG and the KPMG logo are registered trademarks of KPMG International, a Swiss cooperative. 49405NYO

You might also like