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Objectives

1.6 The objectives of the CMI are to:

1. Provide quality maritime education and related technical and vocational training,

2. Produce graduates of a high calibre in keeping with international standards,

3. Provide professional maritime and technical consultancy services,

4. Serve as the regional maritime information data centre,

5. Foster and promote professionalism and the development of staff, and

6. Foster and enhance maritime environmental awareness, response and planning, in keeping with

international conventions.

Audit Scope and Methodology

1.7 We conducted an audit of the CMI to determine whether the institute was delivering its core function, the provision of maritime related education, in accordance with its mandate. We planned and conducted the audit in accordance with the International Standards for Supreme Audit Institutions (INTOSAI) standards of practice and employed key audit methodology such as inquiry of management and staff, analysis of data provided and examination of relevant supporting documentation for the period FY 2010/11 to FY 2014/15.

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June 09, 2021


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ASSESSMENT OF THE PERFORMANCE OF THE AUGD JAMAICA AGAINST THE ISSAI’S

Final Report Page 6

Executive Summary

On the assessment:

1. This report assesses the performance of the Auditor General’s Department (AuGD) of Jamaica against the International Standards for Supreme Audit Institutions (ISSAIs) using the methodology prescribed by the Supreme Audit Institution - Performance Measurement Framework (SAI-PMF) adopted by INTOSAI.

2. The report has been prepared by an external expert team funded by the Inter-American Development Bank (IDB). The IDB support in preparing this assessment is part of IDB’s broader commitment to support capacity strengthening of the members of the Caribbean Organization of Supreme Audit Institutions (CAROSAI).

3. The objective of the Auditor General (AG) of Jamaica for doing the assessment is to measure where her organisation is currently in terms of progress and performance and to use the outcomes of the assessment to amend the content of the AGD Strategic Plan and its technical audit manuals accordingly.

Overall performance

4. The performance of the AuGD currently operates on a level fluctuating between a ‘1’ and a ‘3’ on the SAI-PMF scale from 0 – 4 (with a score of ‘0’ in case that the required audit functions are not established and a score of ‘4’ in case of full adherence to the international standards).

5. The AuGD scores highest on the internal organisational aspects including leadership, internal communication, human resource management, financial management and support service.

The assessment of the technical conduct of financial and compliance audit shows a mixed performance. The review of a sample of audits showed some audits in full compliance while other audits reflecting shortcomings.

The AuGD performance scores lower on those elements of its operations that have a more external focus, such as overall audit planning, the publication of financial and compliance audit and, more broadly, on external communication.

6. The scores do, however, reflect that the AuGD is a SAI that can act at international best practice level but that, on certain aspects, it is held back by a risk averse and inward looking approach which appears to be the product of the AuGD’s lack of full independence and the highly partisan political context in which it operates. As Jamaican politics is dominated by two political parties that tend to alternate with each other as government and opposition, the AuGD has to walk a tightrope to avoid having its independence and integrity called into question.

7. Nevertheless, with its increased focus on performance audit and its improved website, the AuGD is beginning to take positive steps towards securing increased visibility and impact.

Room for improvement

8. The AuGD’s performance audit practice is operating at a satisfactory level in terms of coverage, standards, implementation and reporting. There is, however, significant room to improve the impact of the AuGD’s financial and compliance audit.

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June 09, 2021


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Section 1:

Performance Review of

the AuGD

Looking forward

The Supreme Audit Institution Performance Measurement Framework (SAI PMF) The Auditor General of SAI Jamaica commissioned an external assessment of the Department’s

overall performance. The Inter-American Development Bank (IDB) generously provided the

funding and support required for the project. The assessment was conducted by a team of

independent consultants contracted by the IDB. The new Endorsement Version1, which was

adopted by the INTOSAI Congress at the XXII INCOSAI meeting held in Abu Dhabi, in December

2016 was used for the assessment, which was undertaken in January 2017.

Intention of the SAI PMF One of the primary purposes for the SAI PMF for the AuGD evaluation was to inform the

Department on our level of compliance with international standards on auditing and on those

areas within the Department that were in need of improvement. Secondarily the outcome of

the findings would also be used to guide the finalization of the Department’s Strategic Business

Plan (SBP) for 2018 – 2021. In addition, the assessment would highlight areas of progress on

which we will continue to build and gaps we believe we must address, in order to enhance our

efficiency and effectiveness.

The SAI-PMF Assessment It is a performance measurement framework developed for SAIs intended to give a holistic,

high -level assessment of SAI performance against established INTOSAI best practice, usually

based on:

 The International Standards for Supreme Audit Institutions (ISSAI) framework;

 The Framework on the Value and Benefits of SAIs to its citizens (ISSAI 12);

 Other INTOSAI guidance material.

It combines objective measurement and qualitative assessment, to provide:

1. Measurable Indicators (ISSAIs) or objective measurement to inform on the qualitative

assessment and track progress over time,

1 SAI PMF Endorsement Version (22 April 2016).

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June 09, 2021


Page 2

Summary Report of The Supreme Audit Institutions - Performance Measurement Framework (SAI PMF) on the Auditor General’s Department of Jamaica (AuGD)

1

Introduction

The Auditor General of SAI Jamaica initiated the proposal for the external assessment of the Department’s

overall performance. The Inter-American Development Bank (IDB) generously provided the funding and

support required for the project. The assessment was conducted by a team of independent consultants

contracted by the IDB The new Endorsement Version1, which was adopted by the INTOSAI 2Congress at

the XXII INCOSAI3 meeting held in Abu Dhabi, in December 2016 was used for the assessment, which was

undertaken in January 2017.

Intention of the SAI PMF

One of the primary purposes for the SAI PMF for the AuGD evaluation was to inform the Department on

our level of compliance with international standards on auditing and on those areas within the

Department that were in need of improvement. Secondarily the outcome of the findings would also be

used to guide the finalization of the Department’s Strategic Business Plan (SBP) for 2018 – 2021. In

addition, the assessment would highlight areas of progress on which we will continue to build and gaps

we believe we must address, in order to enhance our efficiency and effectiveness.

The SAI-PMF Assessment

It is a performance measurement framework developed for SAIs intended to give a holistic, high -level

assessment of SAI performance against established INTOSAI best practice, usually based on:

 The International Standards for Supreme Audit Institutions (ISSAI) framework;

 The Framework on the Value and Benefits of SAIs to its citizens (ISSAI 12);

 Other INTOSAI guidance material.

It combines objective measurement and qualitative assessment, to provide:

1. Measurable Indicators (ISSAIs) or objective measurement to inform on the qualitative assessment

and track progress over time,

2. A Qualitative Assessment (Performance Report) of a SAI in the country context and its

environment, including factors not covered by the indicators, and which contributes to identifying

the value and benefits of SAIs to its citizens.

The SAI Performance Report is therefore a narrative report which provides the reader with an overall

picture of the SAI’s performance, informed by an understanding of the environment in which the SAI

1 SAI PMF Endorsement Version (22 April 2016). 2 INTOSAI – International Organization of Supreme Audit Institutions 3 INCOSAI - International Congress of Supreme Audit Institutions

...
June 09, 2021


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