IGF Mission Summary (July 2010): Audit du Poste Comptable du Nord
Summary: The Inspection Générale des Finances' published summary of its mission on audit du Poste Comptable du Nord, 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 North accounting post from 12 to 16 July 2010 as part of its 2009-2010 programmed activities.
- The audit sought to understand the organization and functioning of the accounting post and assess its results.
- The review covered work environment, bookkeeping, conformity and regularity control, control instruments, requisition processing, monitoring instruments, departmental interactions and the control system applied by the public accountant.
- The North accounting post was installed in March 2009 as a service of the North Departmental Directorate and was held by Jacques Choute.
- Technical findings include irregular reimbursements, missing contracts attached to requisitions, weak accounting and financial reporting, no monitoring instruments and weaknesses in verifying service delivery.
- IGF highlighted willingness and collaboration as strengths, but identified weak financial information, no formal channels with departmental actors, weak verification documents, non-harmonized dossier processing, lack of manual and digital accounting support and poor control tools.
How to cite
General Inspectorate of Finance (IGF), IGF Mission Summary (July 2010): Audit du Poste Comptable du Nord, https://igf.gouv.ht/