Summary of the CSCCA judgment of 2007-07-06: Affaire relative à l’audit de la gestion financière de la Mairie de Pétion-Ville pour la période allant de juillet 2004 à juin 2005
Summary: The court's published summary of its judgment of 2007-07-06 in the following case: Affaire relative à l’audit de la gestion financière de la Mairie de Pétion-Ville pour la période allant de juillet 2004 à juin 2005. The court sat in its financial jurisdiction. The summary gives the facts, the texts applied and the operative ruling. The court publishes these summaries rather than the judgments themselves, and they are most of what is publicly available of Haitian financial and administrative case law.
Key Findings
- The CSCCA issued the decision in public ordinary hearing on 6 July 2007 to sanction financial management of Petion-Ville city hall for July 2004 to June 2005.
- The initial request concerned October 1996-May 2001 and May 2001-April 2004, but the audit commission shifted to the current July 2004-June 2005 management after finding the earlier periods apparently already verified.
- Accounting registers had been carried away or destroyed in March 2004, so verification relied on CSCCA and bank records.
- The audit found 6.5 million gourdes collected but not deposited in bank accounts and not controlled by CSCCA or the Interior Ministry.
- The audit also found a 3.1548069 million gourde transfer not recorded in city accounts and school-fee collections declared at 35,000 gourdes instead of 322,000 gourdes.
- The Court found diversion, mismanagement and fraud, ordered reimbursement of 3.1548069 million gourdes, and ordered asset freezes and sequestration until full payment.
How to cite
Superior Court of Accounts and Administrative Disputes (CSCCA), Summary of the CSCCA judgment of 2007-07-06: Affaire relative à l’audit de la gestion financière de la Mairie de Pétion-Ville pour la période allant de juillet 2004 à juin 2005, https://cscca.gouv.ht/