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CAP EDUCATIONAL PROVIDER/CO-ORDINATOR - HANDBOOK 2017 CAP EDUCATIONAL PROVIDER/CO-ORDINATOR - HANDBOOK 2017

Payroll

• All statutory deductions must be deducted at source (PAYE, ED Tax, NHT and NHT) from employee.

• Only NHT for employer’s contribution should be deducted.

• If NIS is deducted from the employee, then the employer’s contribution is required to be paid.

• The statutory deduction and contributions must be filed and paid monthly to the tax authority.

• Payment must be accompanied by name, address, gross salary, deduction, NIS and TRN for the employees.

• The CAP Tax Return Number must be used for the filing and payment of taxes.

Filing

It is essential that every entry in the accounting record be referred to the documentation that supports the entry. The support document mustbe filed in such a way that it can be readily located.

Documentation for purchases should include copies of the purchase order and or purchase requi- sition, contracts, invoices and cheques.

Payroll records should provide sufficient documen- tation for employees, such as attendance register, time sheets and official assignment schedule for example timetable.

The following accounting records must be filed; 1. Cash book showing all transactions (receipts and disbursements)

2. Purchase requisition and purchase orders

3. Attendance registers

4. Timesheets

5. Timetables

6. Bank cheque book

7. Bank deposit slips

All accounting document must be properly filed for subsequent audit.

Reporting

A monthly Income and Expenditure Statement must be submitted to the Accountant of CAP by the 5th working day of each month.

The Bank Reconciliation Statement must be prepared and submitted by the 28th of the following month.

Educational providers must declare the amount remaining in the CAP Accounts by July of each year. This should be done prior to issue of the first subvention tranche that is given during the first school term (September – December) of the academic school year.

Educational providers shall comply with stated requests in order to facilitate tranche payment timelines and efficiency in the financial manage- ment of the programme. Non-compliance could result in sanctions being applied based on MOE established procedures.

Financial Audits and Reviews

When requested, educational providers must facilitate financial audits/review by the MOEYI CAP Team and associate MOE YI Accounting personnel.

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June 11, 2021


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Career advanCement Programme - l e a d e r s h i P a n d g o v e r n a n C e - ( i n t e r n a l Co n t ro l s )

Filing

6.24 It is essential that every entry in the accounting record be referred to the documentation that supports the entry. The support document must be filed in such a way that it can be readily located.

6.25 Documentation for purchases should include copies of the purchase order and or purchase requisition, contracts, invoices and cheques.

6.26 Payroll records should provide sufficient documentation for employees, such as attendance register, time sheets and official assignment schedule for example timetable.

6.27 The following accounting records must be filed;

1. Cash book showing all transactions (receipts and disbursements)

2. Purchase requisition and purchase orders

3. Attendance registers

4. Timesheets

5. Timetables

6. Bank cheque book

7. Bank deposit slips

All accounting document must be properly filed for subsequent audit.

Reporting

6.28 A monthly Income and Expenditure Statement must be submitted to the Accountant of CAP by the 5th working day of each month.

6.29 The Bank Reconciliation Statement must be prepared and submitted by the 28th of the following month.

6.30 Educational providers must declare the amount remaining in the CAP Accounts by July of each year. This should be done prior to issue of the first subvention tranche that is given during the first school term (September – December) of the academic school year.

6.31 Educational providers shall comply with stated requests in order to facilitate tranche payment timelines and efficiency in the financial management of the programme. Non-compliance could result in sanctions being applied based on MOE established procedures.

CAP OPERATIONS GUIDELINES MANUAL

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8 | P a g e

Part Two

Operations 2.1 CMI deliver educational training across three faculties. These are: The School of Marine and Professional Studies, School of Academics Studies, and the School of Advance Skills. 2.2 The Marine and Professional School focuses on the core seafarers STCW 95 IMO courses leading up to the level of captain, chief engineer and chief mate. The Academic School manages the Associate Degrees, Diplomas, Bachelors and Masters Degrees and spearheads general research based activities. The School of Advanced Skills concentrates on hands on competency based training to meet the needs of the growing shipping and logistics sectors including, alternative energy, engineering projects, business development, entrepreneurship and the Career Advancement Programme (CAP).

CMI did not conduct resource audit to ascertain impact of planned increased enrolment

2.3 Over the financial years 2010-11 to 2014-15, CMI enrolment increased by 105 per cent, moving from 1,090 to 2,236 students. This surpassed CMI’s target for enrolment of 1,424 (Table 1). However, CMI did not conduct a resource audit to inform management and other stakeholders of available resources and how to efficiently employ the resources for optimum maximization. Failure to conduct a resource audit does not allow for effective planning and can expose the institute to risk or unplanned expenditure.

2.4 The absence of the resource audit also resulted in difficulties meeting the stipulated classroom space despite CMI renting three additional classroom spaces at three locations at a cost of $5.54 million, to accommodate the excess intake, over the three year period (April 2012 to March 2015). Further, CMI did not provide the status of the current capacity of students the institution can accommodate. IMO guidelines2 indicate that class sizes should be limited to no more than 24 students in order to allow the instructor to give adequate attention to individual trainees. However, our audit revealed that the current class size ranged from a low of 38 to a high of 48 students. .

Table 1 CMI Student Enrollment (2010-11 to 2014-15)

SCHOOL 2014- 15

2013- 14

2012- 13

2011- 12

2010 - 11

Change Change (%)

Marine and Professional Studies 138 101 224 198 215 (77) -36% Academic Studies 1,741 1,244 1,043 871 725 1,016 140% Advance Skills 357 584 339 240 150 207 138%

Total 2,236 1,929 1,606 1,309 1,090 1,146 105% Source: AuGD compilation from CMI records

2 Model Course 7.03 (the Officer in Charge of a Navigational Watch 1999 Edition)

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June 10, 2021


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