IGF Mission Summary (January 2011): Audit du Poste Comptable affecté au Bureau du Premier Ministre Rapport final audit du Poste Comptable affe
Summary: The Inspection Générale des Finances' published summary of its mission on audit du Poste Comptable affecté au Bureau du Premier Ministre Rapport final audit du poste comptable affe, dated January 2011. 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 conducted an unannounced audit of the accounting post assigned to the Prime Minister's Office from 19 to 24 January 2011.
- The mission was part of a series of audits of metropolitan-area accounting posts tied to public-finance management and budget-support commitments.
- The audit covered legal, administrative and accounting instruments, control coordination, accounting procedures, conformity and regularity checks, reports and accounting-system application.
- The accounting post handled BPM operations and entities under its supervision, including CMEP, CONALD, BON, CNMP, BGMD and CSPN.
- Findings cite risks to accountant independence because equipment came from BPM administration, lack of a procedure manual, episodic control coordination and exclusion of territorially deconcentrated public accountants from weekly meetings.
- IGF issued a reserved opinion with need for corrective action, recommending stronger conformity checks, information systems, dashboards, accounting records, regular reports, stronger public-accountant coordination, training and a work environment preserving independence.
How to cite
General Inspectorate of Finance (IGF), IGF Mission Summary (January 2011): Audit du Poste Comptable affecté au Bureau du Premier Ministre Rapport final audit du Poste Comptable affe, https://igf.gouv.ht/