ACCOUNTING OFFICERS in various Government ministries, departments and agencies have failed to properly explain how at least $8 million of public funds were spent during the financial year to the end of March last year.
That was because in most of the cases in question, supporting documents were not presented to determine the accuracy of the transactions said to have been carried out, according to the report of Auditor-General, Adrian Strachan.
In the report, tabled in Parliament last month, Mr. Strachan identified the Ministry of Foreign Affairs and Foreign Trade among those that did not provide supporting documents for 11 payments totalling $518,233, while the New York Consulate did not present payment vouchers and or supporting bills for six payments totalling US$30,300.
In addition, Jamaica's missions in Washington and Toronto were unable to properly account for a number of travel documents, including 27 passports and nine emergency certificates.
Mr. Strachan said the Ministry reported that due to budgetary constraints it was unable to fill three of the six posts in the internal audit unit. That, he said, resulted in inadequate audit coverage of the Ministry and its overseas missions.
The audit inspections, carried out at four of Jamaica's missions abroad, also disclosed the need for improvement in the clearing of advances, maintenance of passport registers, motor vehicle control records and the liquor stock book, he said.
Among others in breach of the regulations was the Correctional Services Department, which did not provide supporting documents for 15 payments totalling $242,495.
In the Ministry of Labour and Social Security, a contract detailing the terms and conditions of employment of an officer who was paid about $1.3 million annually was not presented for audit.
At the Portland parish office of the same Ministry, eight files relating to old age and incapacity assistance that the Auditor-General's office requested were not presented for audit. "It was therefore not possible to verify that these beneficiaries were properly included on the programme," Mr. Strachan said.
No record was maintained at the St. Mary parish office of the Ministry of Labour and Social Security to properly account for uncollected pension cheques returned by the Post Office.
Mr. Strachan said he "continued to observe instances in which official receipts were not issued by inspectors at the Kingston and St. Andrew parish office for NIS contributions collected. The collection of monies without issuing receipts could result in funds not being accounted for," he said.
The North East Regional Health Authority, comprising hospitals and other health facilities in St. Ann's Bay, St. Ann; Port Maria, St. Mary, and Port Antonio in Portland, did not present suppliers' bills for expenditure of $308,626. The Bellevue Hospital in Kingston also failed to provide suppliers' bills to support payments of $450,259. In both cases Mr. Strachan said the authenticity of the payments could not therefore be verified.
The Auditor-General said that at the Postal Corporation of Jamaica, a consulting firm was engaged to manage the company's project implementation unit, whose objective was to assist in the commercialisation of the postal service. "There was no evidence that this award was based on competitive tenders as stipulated by the Ministry of Finance guidelines," Mr. Strachan said. Evidence of the deliverables which should have formed the basis for payments made totalling $4,376,000 was also not presented for audit.
At Southern Parks and Markets (SPM), adequate supporting documents were not produced for payments totalling $277,743.
The Jamaica Cultural Development Commission (JCDC) did not present proper supporting documents to substantiate expenditure of about $190,000, while the College of Agriculture, Science and Education (CASE) did not present supporting vouchers for payments totalling $330,000.
