IGF Mission Summary (January 2011): Audit du Poste Comptable du MENFP
Summary: The Inspection Générale des Finances' published summary of its mission on audit du Poste Comptable du MENFP, 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 MENFP accounting post from 19 to 21 January 2011.
- The mission aimed to support accounting posts while encouraging respect for public-accounting rules, control instruments, harmonized expenditure control and formal communication channels.
- The audit covered legal, administrative and accounting instruments, requisition processing, bookkeeping, conformity and regularity checks, accounting procedures and reporting.
- The public accountant, Martine Tanis Eugene, had been assigned to MENFP since October 2009 and was temporarily hosted at the Treasury Directorate after the 12 January 2010 earthquake.
- Findings cite no formal procedure manual, lack of on-site financial and accounting reports, need for manual accounting tools, missing current patente copies, missing required pro formas, missing signatures and weak reimbursement arrangements for MENFP employee loans.
- IGF issued a reserved opinion on the functioning and organization of the MENFP accounting post and recommended procedure manuals, proper workspace, logistics, classic accounting tools, detailed reports, an assistant, document copies, harmonized requisition treatment and effective follow-up tools.
How to cite
General Inspectorate of Finance (IGF), IGF Mission Summary (January 2011): Audit du Poste Comptable du MENFP, https://igf.gouv.ht/