Summary of the CSCCA judgment of 2015-05-13: Affaire relative à l’audit de la gestion financière de la Mairie de Saint-Michel de l’Attalaye pour la période allant d’octobre 2011 à septembre 2014
Summary: The court's published summary of its judgment of 2015-05-13 in the following case: Affaire relative à l’audit de la gestion financière de la Mairie de Saint-Michel de l’Attalaye pour la période allant d’octobre 2011 à septembre 2014. 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
- CSCCA ruled on the financial management of the Saint-Michel de l'Attalaye municipal administration for October 2011 to September 2014.
- Two municipal councils, both chaired by Michelle Lisette Casimir, managed the municipality during the audited period.
- The verification commission reported technical weaknesses, poorly prepared financial reports, poorly classified files and missing supporting documents for many expenses, while not finding embezzlement or major administrative faults.
- The inventory of movable and immovable property showed poor maintenance of vehicles and other logistics equipment.
- The investigating judge found unjustified expenditures of 4,115,000.00 gourdes and referred to articles 52 and 54 of the 16 February 2005 public accounting decree.
- The Court ordered named municipal officials in debet, ordered restitution to the public treasury and maintained the legal mortgage on their movable and immovable property.
How to cite
Superior Court of Accounts and Administrative Disputes (CSCCA), Summary of the CSCCA judgment of 2015-05-13: Affaire relative à l’audit de la gestion financière de la Mairie de Saint-Michel de l’Attalaye pour la période allant d’octobre 2011 à septembre 2014, https://cscca.gouv.ht/