Thematic Review of Auditor General's Department in Jamaica
Thematic review of the Auditor General's Department in Jamaica for the annual report 2018/2019 highlighting key findings under themes like project management, resource management, governance, procurement, contracts management, and information & communication technology. Identified issues include governance oversight, project management weaknesses, and resource management inefficiencies over the last five years.
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A nnual R eport 2018/2019 Them atic R eview AUDITOR GENERAL S DEPARTMENT, JAMAICA
Thematic Approach Our audit findings are categorised in keeping with the five themes included in our Thematic Framework 2016 Project Management Resource Management Governance Procurement & Contracts Management Information & Communication Technology
Governance There is a need for greater oversight and monitoring of Government programmes and activities to ensure transparency and accountability in the use of public resources. The component also takes into consideration proper planning and performance management within government entities.
Governance Issues Unachieved targets and infrequent meetings of the Project Steering Committee (PSC) Regulatory breach in submission of Appropriation Accounts Untimely reconciliation of bank accounts
Project Management Two major themes were noted for special attention - planning & evaluation and implementation & monitoring, based on the intrinsic weaknesses, which have been identified in audits conducted over the last five years.
Project Management Issues Project Weak Project Oversight implementation delays Weak management practices in the execution of projects Non- adherence to Contract Agreement
Resource Management Resources include money, human skills, information and communications technology, natural, production and inventory. Various control elements have been implemented by the GoJ to monitor and manage these resources, however, administrative, financial and operational management inefficiencies have been common deficiencies identified in audits conducted in the last five years.
Resource Management Issues Inadequate controls over assets and expenditure Inadequate Management of Accounts Receivable Expenditure in excess of approved Budget Weaknesses in management of bank accounts, Non- submission of supporting documents to verify expenditure Improper Management of Stores, Fixed Assets Inventory and government-owned motor vehicles Excess Expenditure on Compensation of Employees
Procurement & Contracts Management A common weakness was found to be that the procurement process was not always fair, transparent and open to competition. In some instances we found that the methodology for selecting contracts did not involve competitive tender, resulting in uncertainty as to whether value for money was obtained.
Procurement & Contracts Management Issues Absence of due diligence to ensure value for money is achieved Project at risk of losing grant funding due to slow implementation of project activities Failure to carry out close out procedures resulted in long outstanding retention payable
Information & Communication Technology The weaknesses identified under this theme are: Information System Acquisition & Implementation, Information Security, Business Continuity and IT Disaster Recovery Planning, E-Commerce and Third Party Service Management.
