Audit Report April 2009 – March 2010

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Audit Report April 2009 – March 2010 OFFICE OF THE AUDITOR GENERAL OF BELIZE REPORT OF THE AUDITOR GENERAL FOR THE YEAR APRIL 2009 TO MARCH 2010 Mission Statement The Supreme Audit Institution of Belize is mandated by the Constitution to foster, through independent assurance, parliamentary control over the public funds and all other public property for the benefit of all Belizeans. Vision Statement An independent, respected, effective and expert institution serving the National Assembly by providing a variety of assurance services aimed at improving the accountability of the Belizean Public Sector. Values Impartial – independent and objective Professional – displaying integrity, reliability, competence and a strong service ethic Engaging – client and outcome focused Respectful – communicating openly and transparently Collaborative – valuing our people and working together Relevance – timely and current reporting Belize Office of the Auditor General Third Floor Diamond Building Constitution Drive Belmopan City Belize C.A. P.O. Box 7 Tel. No. 822-0214 (Auditor General) 822-2850/822-0208 (General Office) Fax No. 501-822-1041 Email: AuditorGeneralBelize@audit.gov.bz Website : www.audit.gov.bz 17th January 2011 Honorable Dean O. Barrow Prime Minister and Minister of Finance, Office of the Prime Minister Sir Edney Cain Building Belmopan Dear Prime Minister In accordance with Section 120 (4) of the Constitution 1981, and Section 16 (1) of the Finance and Audit (Reform) Act No 12 of 2005, I have the honor to submit my report on the accounts of Belize for the year 2009/2010. I shall be grateful if you will cause this report to be laid before the House of Representatives and the Senate of the National Assembly in due course. Respectfully Submitted, Edmund A. Zuniga Auditor General TABLE OF CONTENTS Introduction and General Comments Introduction 1 Office of the Auditor General (Legislation) 3 Staffing of the Office of the Auditor General 5 Training and Conferences 6 International and Regional Relations 7 PRODEV Funding 8 Budget 2009/2010 8 General Comments and Recommendations 9 Acknowledgement 10 Chapter 2 General Audit Issues Arrears of Revenue 11 Record Keeping 11 Computerized Accounts 11 Bank Accounts 12 Below- the –Line- Accounts 12 Inventory 12 Stores 13 Control Over Use of Government Vehicles 13 Internal Audit Units 13 SMARTSTREAM Invoice Approvals 14 Chapter 3 Financial Statements of the Accountant General Statutory Requirements 15 Analysis of Financial Statements 2009/2010 16 Statement “A” Abstract by Head of Revenue and Expenditure 16 Compared With the Estimates Statement “B” Statement of Assets and Liabilities at the Close of the Financial Year, Including the Balance in the Consolidated Revenue Fund 17 Statement “C” Detailed Statement of Actual revenue and Expenditure Compared With Estimates for 2009/2010 19 Statement “D” Statement of Public Debt 19 Statement “E” Statement of Losses 19 Chapter 4 Other Audit Observations on Ministries and Departments Accountant General’s Department 21 Ministry of Human Development and Social Transformation 23 Ministry of Works 26 Ministry of Health 30 Ministry of Agriculture and Fisheries 34 Ministry of Housing and Urban Development 39 Ministry of National Security 54 Ministry of Natural Resources 63 Attorney General’s Ministry 66 Chapter 5 Observations on City and Town Councils Belize City Council 67 Chapter 6 Audit of Village Councils/ Water Boards and Other Statutory Bodies Seine Bight Water Board 86 Duck Run II Water Board 87 Unitedville Water Board 87 Appendices Appendix I Abstract by Head of Revenue and Expenditure Compared With the Estimates Appendix II Statement of Assets and Liabilities at the Close Of the Financial Year, Including the Balance in the Consolidated Revenue Fund Appendix III Statement of Special Funds (Local & Foreign) Appendix IV Statement of Outstanding Loans Appendix V Statement of Advances Appendix VI Statement of Deposits Appendix VII Statement of Investments Appendix VIII Detailed Statement of Actual Revenue and Expenditure Appendix IX Statement of Public Debt Appendix X Statement of Losses CHAPTER 1 INTRODUCTION AND GENERAL COMMENTS Introduction 1.1 This is my Annual Report to the National Assembly of Belize for the financial year 2009/2010. It is a compilation of the results of the audit of the accounts of Government for the year ended March 31st 2010. It is prepared for laying in the House of Assembly in accordance with Section 120 (4) of the Constitution of Belize and Section 16 (1) of the Finance and Audit (Reform) Act No 12 of 2005. 1.2 I have examined the accounts of some ministries and departments and the accounts of such other public authorities as prescribed by law. 1.3 The audits were conducted in accordance with the Constitution of Belize, the Finance and Audit (Reform) Act and administrative directives, applying Generally Accepted Auditing Standards. The International Organization of Supreme Audit Institutions (INTOSAI) Auditing Standards were used as guidelines in the conduct of audits. 1.4 The audits were not designed to disclose every error in the accounts, but to ascertain whether the accounts were kept using acceptable systems, were punctually and properly posted, that checks against irregularities and fraud were adequate and effective to give reasonable assurance that the accounts are free of material misstatements 1.5 The audits do not in any way relieve Accounting Officers of their responsibilities to ensure that there are adequate internal controls and that the Financial Rules and other regulations are adhered to. 1.6 The Report contains observations and recommendations arising out of these audits, which are considered to be significant. 1.7 I have also examined the Financial Statements of the Accountant General for the year ended March 31st 2010. Copies of those Financial Statements for the year ended 2010 are at the respective Appendices. The Office of the Auditor General 1.8 The Office of the Auditor General was established under Section 109 of the Belize Constitution Act, Chapter 4 of the Laws of Belize, Revised Edition 2000. 1.9 The Auditor General is appointed by the Governor-General, acting on the recommendation of both Houses of the National Assembly. 1.10 Under Section 12 (1) of the Finance and Audit (Reform) Act No. 12 of 2005, the Auditor General is required, on behalf of the National Assembly, and in such manner as he deems necessary, audit the accounts of all Accounting Officers and of all persons entrusted with the collection, receipt, custody, issue, sale, transfer or delivery of any stamps, securities, stores or other Government property of any kind whatsoever and shall also ascertain whether- (a) All reasonable precautions have been taken to safeguard the collection of public moneys and that the laws, directions and instructions relating thereto have been duly observed; (b) All public moneys disbursed have been expended and applied under proper authority and for the purpose or purposes intended by such authority; and (c) All reasonable precautions have been taken to safeguard the receipt, custody, issue and proper use of Government property, including stamps, securities and stores, and that the laws, instructions and directions relating thereto have been duly observed. 1.11 In the exercise of his duties the Auditor General is not subject to the direction or control of any other person or authority and in accordance with the Finance and Audit (Reform) Act, the Auditor General: x May call upon any public officer for explanations and information he may require in order to enable him to discharge his duties, x Shall have access to all documents, finances, stores, or other Government property of any kind in the possession of any public officer, x May authorize any public officer to conduct on his behalf any inquiry or examination of audit, x May without payment of any fee, cause a search to be made in and extracts to be taken from any book, document, or record, including in electronic form, in any public office, x May lay before the Attorney General a case in writing as to any question regarding the interpretation of any law concerning the powers of the Auditor General or the discharge of his duties, x Shall immediately bring to the immediate notice of the Minister of Finance any matter which appears to be considered fraud, or serious loss or serious irregularity, which has occurred in the receipt, custody, issue, sale, transfer or delivery of any stamps, securities, stores or other government property, x Shall have access to all books, vouchers, documents, cash, stamps, securities, stores or other government property of any kind whatsoever, including electronic form, in the possession of any public officer. 1.12 The Auditor General is required to prepare and submit Annual Reports to the National Assembly through the Minister of Finance; however special reports on any matter incidental to the powers and duties under the Finance and Audit (Reform) Act may be prepared for presentation to the National Assembly at any time. Staffing of the Office of the Auditor General The Office of the Auditor General has a staff of forty-five officers as outlined below: Post Established Actual Remarks Auditor General 1 1 Deputy Auditor General 1 1 Auditor 9 9 1 Acting Examiner of Accounts 10 8 1 Temp, 3 Acting Senior Secretary 1 1 Administrative Officer 1 1 Systems Administrator 1 1 Stock Verifier 1 1 First Class Clerk 9 7 Second Class Clerk 8 8 4 Temp Office Assistant 2 2 Cleaner 1 1 Totals 45 45 In my last report I acknowledged the approval of the upgrading and renaming of clerical staff at the Office of the Auditor General by the Ministry of the Public Service. The ministry has since changed its position on the proposal. This action on the part of the ministry can negatively affect the productivity of the Office of the Auditor General as officers in the audit field are expected to work in environments that are more challenging and in some cases hazardous to health as compared to counterparts in the mainstream public service.
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