ZET - JamaicaGazette.comJamaica Government News and Information
Ministries, Departments and Agencies
APPENDIX JIII Overpayments
Agencies 2007/ 2008 2008/2009 2009/2010 2010/2011 2011/2012
Registrar Generals Deprtment 278,427 153,636 421,498 83,720 119,497 278,427 153,636 306,186 77,948 240,581
South Regional Health Authority 169,910 15,560 154,350 Southeast Regional Health
Authority 143,302 151,808 295,110 Spectrum Management
Authority 2,783,189 1,517,310 1,265,879 St. Josephs Teachers College 70,861 4,600,000 4,670,861 Statistical Insitute of Jamaica 57,521 55,205 2,316 Sugar Company of Jamaica 138,811 138,811 TAAD 113,000 1,105,983 107,059 58,345 890,186 377,511 TASD 57,479 57,479 Tax Administration Jamaica 223,140 24,243 1,398,106 987,671 338,395 2,294,765 Trelawny Parish Council 29,029 29,029 Western Regional Health
Authority 4,768,544 2,000,000 2,768,544 Subtotal 12,864,907 73,460,874 13,569,821 20,817,735 31,054,772 8,550,950 5,760,108 1,092,024 2,845,428 3,063,526 130,456,074
June 09, 2021
49 | P a g e
of an addendum to the service agreement for the additional works. Some of the claims made
by the Contractor were for land acquisitions and routine maintenance.
RMF should investigate the magnitude of excess on the contract with a view to taking the
necessary corrective action(s) and to ensure that the Fund suffers no loss.
Inadequate Management of Mortgage by Housing Fund
2.1.13 The Housing Fund was established by the Housing Act 1968, amended 1995. The fund is the
responsibility of the Minister of Housing. The primary function of the fund is to provide low
income housing solutions to Jamaicans. The fund receives income from sale of units, sale of lots,
legal fees, rental/lease (schemes), and bank and investment interests. The Housing Fund also
2.1.14 The records of the Housing Fund showed that 7,829 individuals who benefitted from housing
solutions had mortgage arrears totaling $530,949,663.55 as at December 2015. Of this amount
$519,910,067.58 represented arrears for solutions developed by the Ministry, while
sales agreements for properties resulted in the Fund having $115,319,222.14 in escrow for
protracted periods. We were unable to determine how long these deposits were held in escrow
as the Mortgage Software used by the Ministry was unable to generate aged reports for the
escrow accounts or the HAJ arrears. The delays may result in misuse of the funds.
HEAD 19048: NATIONAL ENVIRONMENT AND PLANNING AGENCY (NEPA)
THE INTEGRATED MANAGEMENT OF THE YALLAHS AND HOPE RIVER WATERSHED MANAGEMENT -
2.1.15 During the period under review, an audit of the financial transactions and the effectiveness of
the administrative and accounting controls of the project was conducted to determine whether
adequate systems, policies and procedures were implemented.
2.1.16 The accounting records were generally maintained in a satisfactory manner except for the slow
implementation of the project.
June 09, 2021
AUDITOR GENERAL’S DEPARTMENT 2010
PART 9 | COMPLIANCE AUDITS
Unapproved Travel Incentive/Gratuity
59.2 Despite being the subject of a previous report and the absence of the MOFPS
approval, the Entity continued to pay travel incentive to staff in the constituency
offices and gratuity to retired Returning and Assistant Returning Officer.
Management was advised that failure to obtain the requisite approval
undermines the Government’s accountability procedures which could result in
disciplinary action against the culpable officer.
Staff loans and advances
59.3 Although, this issue was raised in previous reports, management failed to obtain
to grant interest free loans, contrary to the prescribed rate of eight percent
(8%). Loans totalling $1.2M were granted without deliberation by the
Committee, also adequate supporting documents and securities were not
always obtained prior to loan disbursements. Management failed to recover
seven (7) loans totalling $251,330. Motor vehicle loans totalling $1.3M were
inadequately secured as Bills of Sales were not executed, nor were liens
registered on the vehicles. These deficiencies not only breached the guidelines
but could result in irregularities, abuse and loss of public funds.
59.4 Advances totalling $245,000 made to two (2) officers in March 2009 remained
outstanding. There was no evidence that management had made any effort to
recover these amounts.
59.5 Contrary to the Procurement Guidelines competitive quotations or the requisite
approvals were not obtained to justify the use of the sole-source procurement
method to procure goods and services totalling $24M; several items were
purchased without deliberations by the Procurement Committee and minutes
for the period March 2008 – February 2009 were not signed by the members to
authenticate the decisions taken. Therefore, it was not possible to ascertain
how the Entity satisfied itself that the best prices were received. Strict
adherence to the procurement guidelines was recommended.
June 09, 2021
AUDITOR GENERAL’S DEPARTMENT |STRATEGIC STAKEHOLDER ENGAGEMENT PLAN 2018-21
The AuGD scrutinizes public spending for Parliamentary oversight. The Auditor General
has the authority under the Constitution and the Financial Administration and Audit
(FAA) Act to conduct independent audits in accordance with acceptable, professional
and ethical standards. The AuGD has statutory authority to examine the accounts of
all government ministries and other public sector departments, agencies, companies
and statutory bodies and report on the level of compliance with financial management
entities have used their resources efficiently, effectively, and with economy, by
evaluating the value for money of public spending.
ta ff •The AuGD comprises
some 163 employees and is headed by the Auditor General, who submits reports to the Speaker of the House of Representatives in accordance with Section 122 of the Constitution of Jamaica and Section 29 of the FAA Act.
te e •The AuGDs Governance
mechanism is administered through the responsibilities of the Executive Management Committee (EMC), which is chaired by the Auditor General and comprises the four Deputy Auditor Generals and two named Principal Auditors. The EMC was established to provide strategic leadership for the operations of the Department in the most efficient, effective, transparent and economical manner.
June 09, 2021
Page 18 of 93
AUDIT ENHANCING PROGRAMMES CORPORATE GOVERNANCE/SOFT SKILLS PROGRAMMES
IT SECURITY PROGRAMMES
Auditing in IT Environment
Audit of State Owned Enterprises
Audit Evidence and Root Cause Analysis
Ministerial Workshop on Advanced Audit for Caribbean Countries
Improving Customer Relations, Telephone Techniques and team Spirit
Certified ISO Internal Auditors for Quality Management Systems
ISO 20700 Guidelines for Management Consultancy Workshop
Microsoft Azure Training – Fundamentals
National Cyber Exercise
HRMAJ C39 Workshop
Pathways to Managing Cyber Vulnerabilities
Table: 2 Capacity Building Programmes
Qualification Level of Staff
The AuGD continues to strive towards having a highly professional team. The information in the table below reflects all staff members and recognises the highest qualification possessed by each.
Chart 3: Qualification Level of Staff
Partnerships (IDB/INTOSAI/CAROSAI) We continue to benefit from being an active member of the INTOSAI and the regional body CAROSAI, for which the Auditor General’s Department will continue to serve as Secretariat Host until June 2025. For the period under review, December 1 – November 30, 2019; we participated in three major programmes offered by the IDI:
ACCA Masters BSc. Associates Diploma Other Professional Qualification
Certificates CXC/Other No Qual.
June 09, 2021