IGF Mission Summary: La gestion financière de l'OAVCT à travers les processus liés aux revenus et aux dépenses
Summary: The Inspection Générale des Finances' published summary of its mission on la gestion financière de l'OAVCT à travers les processus liés aux revenus et aux dépenses. 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. 2016 is the latest year the document itself refers to, so it is a floor — the mission cannot predate it — and not a publication date read off a cover.
Key Findings
- IGF was mandated by the Minister of Economy and Finance on 9 May 2016 to conduct a financial audit of OAVCT for October 2013 to March 2016.
- The first phase described OAVCT's financial situation, but incoherent financial documents prevented IGF from expressing an opinion on them.
- The second phase examined procedures for revenue collection and expenditure execution to identify causes of the inconsistencies.
- Findings on revenue structures cite weak control by the Operations Directorate over other cash desks, no technical directorate over annexes, unclear position of UDR 7/7 and no global report on web-portal transactions.
- General findings cite no administrative, accounting and financial procedure manual, weak control of check issuance and circulation, a budget-consuming payroll and unresolved issues at the Cap-Haitien regional office.
- Expenditure and reporting findings cite weak budget-preparation inclusiveness, errors in financial reports, poor traceability of expenditure files, non-systematic beneficiary signatures, decentralized check delivery, a tripling of staff from 2011 to 2016, undefined social subsidies and non-systematic tax and contribution remittances.
How to cite
General Inspectorate of Finance (IGF), 2016, IGF Mission Summary: La gestion financière de l'OAVCT à travers les processus liés aux revenus et aux dépenses, https://igf.gouv.ht/