IGF Mission Summary (February 2023): Audit portant sur les mécanismes de collecte et de comptabilisation des redevances alimentant le Fonds
Summary: The Inspection Générale des Finances' published summary of its mission on audit portant sur les mécanismes de collecte et de comptabilisation des redevances alimentant le Fonds. 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. February 2023 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 collection and accounting mechanisms for levies feeding the National Education Fund after a 17 August 2017 MEF request.
- The FNE is funded by levies on international transfers and incoming international calls and is intended mainly to finance PSUGO.
- Levies are collected by BRH and CONATEL under BRH circulars and a 9 September 2011 presidential order, while DGTCP has managed the fund since November 2013.
- The mission assessed collection effectiveness, accounting modalities, control and follow-up mechanisms and total levies from June 2011 to July 2017.
- Findings cite BRH's limited control over transfer flows, CONATEL's lack of technical means to verify incoming call flows, incompatible accounting and ordonnateur roles at CONATEL, and transfer delays to the Treasury account.
- IGF also found accounting discrepancies between DGTCP, BRH and CONATEL data, non-transfer of all phone levies to the Treasury, large CONATEL anti-fraud expenditures, and recommended a protocol requiring mobile operators to pay levies directly to DGTCP.
How to cite
General Inspectorate of Finance (IGF), IGF Mission Summary (February 2023): Audit portant sur les mécanismes de collecte et de comptabilisation des redevances alimentant le Fonds, https://igf.gouv.ht/