Summary of the CSCCA judgment of 2016-02-11: Affaire relative à l’audit de la gestion financière de la Mairie de Petit-Goâve pour la période allant d’octobre 2007 à septembre 2014
Summary: The court's published summary of its judgment of 2016-02-11 in the following case: Affaire relative à l’audit de la gestion financière de la Mairie de Petit-Goâve pour la période allant d’octobre 2007 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
- The 11 February 2016 decision addressed the Petit-Goave city hall financial audit and discharge requests for October 2007 to September 2014.
- Because the January 2010 earthquake destroyed city hall and buried administrative and financial documents from October 2007 to January 2010, the audited period was February 2010 to September 2014.
- The audit reviewed one BNC operating account and two UNIBANK special-project accounts, but no accounting or administrative records were submitted for the project accounts.
- Across the audited period, Petit-Goave city hall had 60.81854 million gourdes available and spent 60.494066 million gourdes.
- Initial anomalies and unjustified funds were estimated at 18.065675 million gourdes, then reduced to 11.95 million gourdes after complementary supporting documents.
- After later review of documents from Sandra Jules and paymaster Marcelin Herve, the Court found their financial responsibility not engaged and conditioned discharge on a joint 25,000 gourde fine for management faults.
How to cite
Superior Court of Accounts and Administrative Disputes (CSCCA), Summary of the CSCCA judgment of 2016-02-11: Affaire relative à l’audit de la gestion financière de la Mairie de Petit-Goâve pour la période allant d’octobre 2007 à septembre 2014, https://cscca.gouv.ht/