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Page 131

APPENDIX JIII Overpayments

Ministries/Departments &

Agencies 2007/ 2008 2008/2009 2009/2010 2010/2011 2011/2012

2007/2008

Recovery

2008/2009

Recovery

2009/2010

Recovery

2010/2011

Recovery

2011/2012

Recovery

Outstanding

Balance

Registrar Generals Deprtment 278,427 153,636 421,498 83,720 119,497 278,427 153,636 306,186 77,948 240,581

Sam Sharpe Teachers College 1,400,000 182,894 1,217,106 SDC 373,773 946,578 1,320,351 Shortwood Teachers College 879,959 150,494 729,465

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

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June 09, 2021


Page 56

49 | P a g e

REPORTS

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.

Recommendation

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.

HOUSING FUND

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

manages properties for the Housing Agency of Jamaica.

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

$11,828,084.43 represented solutions developed by the Housing Agency of Jamaica (HAJ) for

properties administered by the Ministry. In addition, the Ministry’s failure to timely finalize

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 -

GRT/FM-14607-JA

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.

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June 09, 2021


Page 130

AUDITOR GENERAL’S DEPARTMENT 2010

130

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

Ministry of Finance’s approval to operate its loan scheme. The Entity continued

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.

Outstanding Advances

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.

Procurement Breaches

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.

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June 09, 2021


Page 9

9

AUDITOR GENERAL’S DEPARTMENT |STRATEGIC STAKEHOLDER ENGAGEMENT PLAN 2018-21

About the Auditor General’s Department++%0D%0A+%0D%0ALegal+Mandate">Department Legal Mandate and Operating Environment

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

policies and guidelines. The Department also reports to Parliament on whether these

entities have used their resources efficiently, effectively, and with economy, by

evaluating the value for money of public spending.

Th e

A u

d it

o r

G en

er al

a n

d S

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.

Ex ec

u ti

ve M

an ag

em en

t C

o m

m it

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.

O p

er at

io n

al U

n it

s •The AuGD is divided into five core auidt units - Performance, Assurance, Information Systems, Special Investigations and the Economic Assessment Unit, in addition to four support structures.

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June 09, 2021


Page 18

Page 18 of 93

AUDIT ENHANCING PROGRAMMES CORPORATE GOVERNANCE/SOFT SKILLS PROGRAMMES

IT SECURITY PROGRAMMES

 Government Accounting

 Audit Evidence

 GFMS Training

 Auditing in IT Environment

 Audit of State Owned Enterprises

 Audit Evidence and Root Cause Analysis

 Ministerial Workshop on Advanced Audit for Caribbean Countries

 IPSAS

 Supervisory Training

 Improving Customer Relations, Telephone Techniques and team Spirit

 Computer Applications

 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

 COMPTIA A+

 Pathways to Managing Cyber Vulnerabilities

 Cybersecurity Workshop

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:

21

30

54

5

14

1

21

7

1

0

10

20

30

40

50

60

ACCA Masters BSc. Associates Diploma Other Professional Qualification

Certificates CXC/Other No Qual.

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June 09, 2021


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