The main objective of the Constituency Development Fund (CDF) is to promote human and infrastructure development at the community and constituency levels through various welfare, economic enablement, and infrastructure improvement activities/projects. The Office of the Prime Minister (OPM) coordinates the management and disbursement of the Fund and is responsible for ensuring that it operates with the highest level of transparency,probity, propriety and accountability.

The audit sought to determine whether the activities of the CDF were conducted in a transparent and effective manner in keeping with Government of Jamaica guidelines and whether management implemented the necessary controls to effectively identify, monitor
and manage potential risks, including the risk of fraud. While we did not identify any specific case of fraud, the audit revealed that the OPM did not have an effective risk management system or fraud prevention plan in place to prevent, detect and respond effectively to fraud
risks as required by the Financial Management Regulations. There was also an elevated risk of exploitation and misuse of funds in relation to Educational Development Projects as benefits provided under these projects were not administered in keeping with any
established objective criteria or documented guidelines to ensure transparency and equity. Additionally, the relevant unit within the OPM did not effectively monitor the implementation of all CDF projects to ensure that the planned targets and objectives were achieved. The Auditor General urges the OPM to strengthen the risk management system relating to the CDF and to improve the monitoring and controls over CDF projects/activities. The Ministry has committed to improving the system of controls and has already started addressing some of
the weaknesses highlighted in this report.