Summary of the CSCCA judgment of 2015-04-23: Affaire relative à l’audit de la gestion financière de la Mairie de Cornillon
Summary: The court's published summary of its judgment of 2015-04-23 in the following case: Affaire relative à l’audit de la gestion financière de la Mairie de Cornillon. 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 23 April 2015 decision ruled on the Cornillon city hall audit and discharge requests for Mayor Jackson Momplaisir and other municipal officers.
- The audit concerned October 2012 to April 2013, but no management documents were found for October 2012 to January 2013, so verification focused on February-April 2013.
- The current account at BNC was funded by Interior Ministry allocation, a farm-road project check and a Culture Ministry RARAS project check.
- Inventory control could not evaluate movable and immovable property because no inventory report had been prepared for the selected fiscal years.
- The audit found five checks totaling 228,050 gourdes without supporting documents and withholding taxes of 46,923.32 gourdes not transferred to DGI.
- The Court cleared Mayor Jackson Momplaisir but found cashier-paymaster Raynald Fortune responsible and ordered reimbursement of 228,050 gourdes.
How to cite
Superior Court of Accounts and Administrative Disputes (CSCCA), Summary of the CSCCA judgment of 2015-04-23: Affaire relative à l’audit de la gestion financière de la Mairie de Cornillon, https://cscca.gouv.ht/