Audit of the Management of the PetroCaribe Fund, Third Report

This is the third report in the Cour Supérieure des Comptes et du Contentieux Administratif's (CSCCA) audit of the management of the PetroCaribe fund, dated 16 August 2020, which completes the audit begun in the two earlier reports published in January and May 2019. All three respond to the Haitian Senate's resolution of 1 February 2018, which asked the CSCCA to audit the management of the PetroCaribe fund over the period from September 2008 to September 2016. The PetroCaribe fund financed a large share of Haiti's public investment through resources generated under the oil accord with Venezuela, and its management became the central public-accountability question of the period. The report examines the fund's resources and their use across financed projects, the associated contracts and contracting parties, and the responsibilities of the actors involved, and sets out findings and recommendations. At more than a thousand pages it is a detailed primary record. Any specific figure, finding, or attribution of responsibility should be cited directly from the report.