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3.2.112 PATH subsequently advised that the amount of $172.12 million represents

stale dated cheques but did not provide evidence, and an updated bank

reconciliation statement to support this claim, despite our requests.

Project Management

Weak project management practices in the execution of the Project

3.2.113 PATH signed a Loan Agreement in November 2015 to implement the

Integrated Support to Jamaica’s Social Protection Strategy (ISJSPS) over a four-year

period. The commencement of this Project was inextricably linked to the completion

of the Integrated Social Protection and Labour (ISPL) Programme, which was

delayed by eighteen months. Due to the delay of the completion of the ISPL project,

a number of procurement activities and contracts under the current ISJPS Project

had not commenced on the agreed date.

3.2.114 From our review of the PATH’s procurement plan at the time of reporting,

we noted that 10 of the 44 project activities with an estimated cost of US$1.38

million were at the planning stage of the procurement process; though a number of

them were scheduled to have been completed by March 31, 2019. These included

four contracts under the component Enhancing the Services of PATH and three for

the Modernisation of Social Security Services component. The delays have

significantly impacted the successful roll out of the institutional strengthening of the

Ministry of Labour and Social Security. We noted that due to the delays in the

implementation of the project activities, the Bank granted an extension to

November 2020.

Weak oversight over the Project

3.2.115 Though the National Social Protection Steering Committee, (NSPC) (chaired

by the Planning Institute of Jamaica) charged with effectively overseeing the

implementation of Social Project met quarterly, we found no evidence from our

review of the minutes that there were discussions on the challenges being faced

with this Project. The NSPC was intended to meet regularly and provide strategic

oversight to the Project, benefitting from the diverse technical knowledge to

mobilize resources and coordinate amongst the stakeholders in escalating the

Project’s activities to achieve the desired outcomes. Given the importance of this

Project to Goal number one and Outcome Number Three - Effective Social Protection

- of the National Development Plan (NDP), we would have expected to see from the

minutes of the NSPC meetings, discussions held and action taken at the oversight

level to ensure the Project outcomes are met in a timely manner.

3.2.116 Additionally, our review of the minutes of the two PATH/MLSS’s

management meeting held for the period under review, showed no evidence that

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management was proactive in discussing and implementing strategies relating to

Component 2 of the Project - PATH Feeding Subsidy. As at March 2019, none of the

seven (7) planned activities under the PATH Feeding Subsidy component were

accomplished.

3.2.117 We noted that this component of the Project, which is aligned to the

United Nations Sustainable Goals 2- Zero Hunger and NDP Goal Number 1 ,

Outcomes number 1 and 33, was without clear direction and coordination. We

expected the PATH/MLSS to develop a Memorandum of Understanding (MOU) with

the Ministry of Education Youth and Information (MOEYI), the Ministry of Health

and other stakeholders, setting out clear direction for planning, delivery and

reporting on this component; however, up to the time of reporting this was not

done. Given the extension of the Project to November 2020, we expected the

MLSS/PATH to obtain relevant information, review the ISJSPS progress and make

necessary strategic interventions, where performance was below target.

Head 41000: Ministry of Education, Youth and Information – Overseas Examinations Commission

Issue/Concern(s) Financial Exposure

Resource Management

3.2.118 An audit of the accounting records and financial transactions of the Commission">Overseas Examinations Commission for the seven-month period ended March 31, 2019 revealed the following areas of concern. Employee Compensation and Benefits 3.2.119 The Commission incurred an additional $823,698.36 in staff costs for approximately two months and one week during the period August 2, 2017 to October 31, 2018 when it employed the services of a temporary employee to undertake the functions of a senior officer who was granted study leave. The senior officer proceeded on leave with effect from September 1, 2017 and resumed duties on September 24, 2018. Consequently, the Commission incurred an additional $823,698.36 in staff costs for the period both persons were on the job undertaking the same function. There was also a breakdown in the controls over the payment of travelling allowance resulting in the temporary officer continuing to receive Full Upkeep Allowance instead of the reduced Upkeep Allowance after her motor vehicle registration expired at the end of December 2017. The amount paid in excess of the reduced rate for the applicable period was $302,338.40. 3.2.120 Additionally, the senior officer who was granted full pay study leave for the period September 1, 2017 to September 2, 2018 at a cost of $5,1 million, did not complete the requisite bonding agreement as required by the Government of

$1.1 million $5.1 million

3 A Healthy and Stable Population and Effective Social Protection