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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.

...
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.

...
June 09, 2021


Page 2

Part Six – Corporate Governance - INSPORTS

43 Auditor General’s Department Special Audits - March 2017

the Houses of Parliament. INSPORTS has never submitted Annual Reports, and the last audited financial statement prepared was for the financial year 1991/1992. INSPORTS, by its non-submission of the statutory Annual Report and Audited Financial Statements for 23 years, has deprived the portfolio Ministry and Parliament of its oversight function regarding the financial and operational performance. INSPORTS failure not only breached the Law, but is worrying from a fiduciary responsibility position, given that its accounting records showed that for the six-year period 2005-06 to 2010-11, total revenues amounted to $1.4 billion, while expenditure totalled $1.5 billion. While INSPORTS’ Board established a Finance and Audit Committee, it did not engage an Internal Auditor to undertake the necessary review of internal controls as part of its corporate governance responsibility. The lack of proper controls of financial management, including maintenance of accounting records also contributed to INSPORTS’ inability to enable the preparation of financial statements for the last 23 years.

2. Board">INSPORTS Board did not develop “specific and measurable objectives and performance targets” as required by Section 6(1) (c) of the PBMA Act. INSPORTS did not include any performance targets in the Operational Plan for 2012-13. INSPORTS outlined 27 performance targets, in its 2013-14 Operational Plan, for the promotion and development of seven sporting disciplines. However, there was no evidence such as minutes or annual reports, to indicate that INSPORTS assessed the achievement of targets set for sports promotion and development. Hence, we could not assess whether these targets were achieved or whether the outcomes informed its 2014-15 Operational plan. Therefore, we were unable to ascertain how INSPORTS satisfies itself that: it is fulfilling its mandate to develop sports in schools and communities; and contributing to the achievement of the Vision 2030 National Strategy for sports development in Jamaica.

3. INSPORT’s Board operated without a Charter36, while its sub-committees did not have in place terms of reference (TOR) to define the roles and responsibilities of the directors, including their responsibilities for corporate governance, as required by the GoJ Corporate Governance Framework. The oversight of INSPORTS operations was impaired by the failure of the Board and its sub-committees, to convene regular meetings to effectively direct and monitor the strategic and financial operations of INSPORTS. For example, during the financial year 2015-16, the Board only met twice, in May and October 2015 and the Board met seven times in each of the financial years 2013-14 and 2014-15 and six times in 2012-13. To its credit, Board">INSPORTS Board established the Corporate Governance and Human Resource sub-committees in 2013 and a Finance and Audit Committee in 2012. However, we found no evidence that the Finance and Audit Committee met or took action to protect the financial assets and report on the effectiveness of the administrative and accounting controls despite its fiduciary duty to do so.

36 Recommended Practice No. 1 (PRINCIPLE 2 -ROLES AND RESPONSIBILITIES OF THE BOARD)

...
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Page 69

- 68 - Prepared by Policy Development Unit, Public Sector Modernization Division

4.2 PMAS Components

The diagram below illustrates the Performance Management and Appraisal System for Chief Executive Officers of Executive Agencies in the Government of Jamaica.

Performance Management

Agreement Components

Performance

Appraisal Process PMAS Results

Corporate Results

Commitments for key service

delivery output achievements

consistent with overall

Government priorities and the

corporate / business plan.

CEO self-appraisal and

Permanent Secretary;

with input from the

Portfolio Minister.

Excellence in the production

of key outputs in an

economic, efficient and

effective manner.

Demonstrated Compliance

Generic commitments to ensure

Executive Agency compliance

with relevant legislation,

regulations and instructions.

CEO self-appraisal and

Permanent Secretary;

with input from the

Portfolio Minister and

central agencies.

Excellence in the

demonstration of executive

accountability to ensure

corporate compliance.

Leadership Competencies

Generic commitments

consistent with the

Government’s standard

leadership competencies for

executive level positions.

CEO self-appraisal and

Permanent Secretary;

with input from the

Portfolio Minister and

the OSC.

Excellence in the

demonstration of executive

leadership behaviours in the

work place.

Performance Feedback

4.3 Performance Management Agreement Components

The Performance Management Agreement (PMA) is a mutual understanding between the CEO,

Portfolio Minister and Permanent Secretary as to what is expected for the performance cycle

period. The PMA template is provided in Annex B. To ensure transparency and understanding

among Executive Agency staff, CEOs are encouraged to communicate and share their key

performance commitments with their organization, especially with regard to corporate results.

...
June 09, 2021


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