IGF Mission Summary: Audit de la gestion financière de l'Autorité Portuaire Nationale (APN)
Summary: The Inspection Générale des Finances' published summary of its mission on audit de la gestion financière de l'Autorité Portuaire Nationale (APN). 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. 2020 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 audited APN financial management under its 2019-2020 annual program and the 17 March 2006 decree.
- The audit sought to assess APN activity profitability by examining financial management over the last three fiscal years from October 2016 to September 2019.
- The review covered financial governance, legal and regulatory rules on budgetary and financial aspects and public procurement, and contract management with third parties.
- IGF faced constraints because essential documents were not submitted, including APN contracts with CPS and Cap Terminal.
- Financial statements collected from APN and UEP/MEF showed considerable discrepancies, attributed by APN accounting staff to accounting-software errors and data-transfer delays from cabotage ports and Cap-Haitien.
- Findings include lack of contract transparency, weak control of cabotage-port revenues, informal exemptions, accounting-chart confusion, lack of expenditure procedure guides, weak contract supervision, weak internal control, unpaid income tax, irrecoverable client accounts and undocumented private-sector port-operation contracts.
How to cite
General Inspectorate of Finance (IGF), 2020, IGF Mission Summary: Audit de la gestion financière de l'Autorité Portuaire Nationale (APN), https://igf.gouv.ht/