Summary of the CSCCA judgment of 2011-08-01: Affaire relative à l’audit de la gestion financière de l’Office d’Assurance des Véhicules Contre Tiers (OAVCT) pour la période allant de mars 2004 à s
Summary: The court's published summary of its judgment of 2011-08-01 in the following case: Affaire relative à l’audit de la gestion financière de l’Office d’Assurance des Véhicules Contre Tiers (OAVCT) pour la période allant de mars 2004 à septembre 2006. 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 decision of 1 August 2011 sanctioned OAVCT financial management for March 2004 to September 2006 and ruled on Director General Edrick Leandre's responsibility.
- The case began by CSCCA self-referral after a 23 May 2007 letter informed OAVCT that an audit commission had been created.
- The auditors found that OAVCT financial statements did not present a faithful image of the institution's financial reality for the covered period.
- The BRH operating account received 637.614 million gourdes in deposits and transfers from 2004 to 2006, but spending included unsupported disbursements and pro-forma payments.
- Public procurement for the Carrefour annex, five Land Rover ambulances and networking seven regional offices violated legal instruments and produced undue profits.
- After a supplemental report reduced irregular disbursements to 17.425 million gourdes, the Court found malfeasance and diversion and ordered reimbursement plus asset freezes and sequestration.
How to cite
Superior Court of Accounts and Administrative Disputes (CSCCA), Summary of the CSCCA judgment of 2011-08-01: Affaire relative à l’audit de la gestion financière de l’Office d’Assurance des Véhicules Contre Tiers (OAVCT) pour la période allant de mars 2004 à s, https://cscca.gouv.ht/