IGF Mission Summary (January 2011): Audit du Poste Comptable affecté au MICT Rapport final de l’audit du poste comptable affecté au MICT Résum
Summary: The Inspection Générale des Finances' published summary of its mission on audit du Poste Comptable affecté au MICT Rapport final de l’audit du poste comptable affecté au MICT Résum. The IGF's summaries give the mission's subject, its findings and its recommendations; the full report is not published. The document carries no publication date at its head. January 2011 is the only month-year in the text that is not earlier than everything the document cites: a report cannot predate the facts and texts it refers to. The date is inferred, not read off a cover.
Key Findings
- IGF audited the accounting post assigned to the Ministry of Interior and Territorial Collectivities from 19 to 21 January 2011.
- The audit covered fiscal year 2009-2010 operations by sampling conformity and regularity of expenditures, control instruments, reporting and risks.
- The accounting post had been represented since 2009 by Felies Cemelus, who had held the same function at the Prime Minister's Office from 2006 to 2009.
- Findings were organized around control instruments, bookkeeping, conformity and regularity control, requisition processing and monitoring instruments.
- The accountant had theoretical command of the legal framework, but dossier processing needed more skill and the absence of printed reports limited the inspectors' analysis.
- Mission limits included loss of many files in the 12 January 2010 earthquake, absence of manual and digital records on requisitions processed, inability to assess double-imputation risk, poor workspace and missing original requisitions; IGF issued a reserved opinion.
How to cite
General Inspectorate of Finance (IGF), IGF Mission Summary (January 2011): Audit du Poste Comptable affecté au MICT Rapport final de l’audit du poste comptable affecté au MICT Résum, https://igf.gouv.ht/