Summary of the CSCCA judgment of 2015-06-03: Affaire relative à l’audit de la gestion financière de la Mairie de Hinche
Summary: The court's published summary of its judgment of 2015-06-03 in the following case: Affaire relative à l’audit de la gestion financière de la Mairie de Hinche. 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 Hinche municipal administration for September 2012 to February 2015.
- The case concerned principal mayor Emmanuel Philippe, assessors Josue Altidor and Ernso Pierre, and accountant-payor Jean Ronald Lucien.
- The audit covered financial resources, transactions and inventory in two stages: a departmental-office audit for September 2012 to May 2014 and a commission audit for June 2014 to February 2015.
- The commission found no irregularities in revenue collection but found operating-expense and disbursement-slip irregularities initially creating an uncovered amount of 742,734.00 gourdes.
- Additional supporting documents reduced the uncovered amount to 174,514.00 gourdes.
- The Court ordered Emmanuel Philippe, Josue Altidor and Jean Ronald Lucien to restore 174,514.00 gourdes, froze financial assets and sequestered property until full payment, while granting full discharge to Ernso Pierre.
How to cite
Superior Court of Accounts and Administrative Disputes (CSCCA), Summary of the CSCCA judgment of 2015-06-03: Affaire relative à l’audit de la gestion financière de la Mairie de Hinche, https://cscca.gouv.ht/