IGF Mission Summary (July 2010): Audit du Poste Comptable de la Direction Départementale du Nord-Est
Summary: The Inspection Générale des Finances' published summary of its mission on audit du Poste Comptable de la Direction Départementale du Nord-Est, dated July 2010. The IGF's summaries give the mission's subject, its findings and its recommendations; the full report is not published. The IGF is the internal control body of the Ministry of Economy and Finance, and its missions cover accounting posts, autonomous bodies and publicly funded programs.
Key Findings
- IGF audited the MEF accounting post in the North-East from 19 to 23 July 2010.
- The audit reviewed the post's work environment, bookkeeping, requisition processing, monitoring instruments, interaction with departmental actors and the control system applied by the public accountant.
- Technical findings cite irregular reimbursement frequency, late allocation sheets, travel-fee amounts not matching established scales, lack of CSC/CA approval for most departmental contracts, irregular financial reporting and no dashboard for accepted, refused and pending requisitions.
- Work-environment findings cite improved collaboration with ordonnateurs from an information campaign, but weak rigor shown by 2008-2009 requisitions and concerns about document storage, document security and physical security.
- Strengths included good archiving, electronic accounting tools, improved treatment of 2009-2010 requisitions compared with 2008-2009, command of normative texts and a deconcentrated budget with SYSDEP.
- IGF issued a favorable opinion despite weaknesses and recommended budget deconcentration, formal DGI enterprise lists, CSC/CA contract approval, dashboard use, stronger requisition rigor, accountant independence and secure workspace.
How to cite
General Inspectorate of Finance (IGF), IGF Mission Summary (July 2010): Audit du Poste Comptable de la Direction Départementale du Nord-Est, https://igf.gouv.ht/