IGF Mission Summary (March 2015): Audit du programme de subvention et de dotation de manuels scolaires 2009-2010
Summary: The Inspection Générale des Finances' published summary of its mission on audit du programme de subvention et de dotation de manuels scolaires 2009-2010, dated March 2015. 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 school-textbook subsidy and grant program executed by MENFP for fiscal year 2009-2010.
- The program aimed to provide textbooks free, on loan or at reduced prices to fundamental-cycle pupils.
- The audit responded to legal and international commitments on public-subsidy control and public-finance management reform.
- General findings cite weaknesses in contract preparation, negotiation and signing, lack of technical and rational contract-award criteria, missing initial program document, nonconforming operations, dysfunctional control structure, no administrative reports, no specific budget programming, weak accounting and unreliable inventory.
- Specific findings identify an offer poorly matched to textbook demand, lack of systematic control, inadequate storage, uncertainty about service delivery, missing year-end inventories and weak reporting on the subsidy component.
- IGF issued an unfavorable opinion on administrative management and a reserved opinion on evaluation, concluding that program assets did not reach pupils effectively.
How to cite
General Inspectorate of Finance (IGF), IGF Mission Summary (March 2015): Audit du programme de subvention et de dotation de manuels scolaires 2009-2010, https://igf.gouv.ht/