Submitted to Parliament on December 2, 2025.

The National Housing Trust (NHT) is one of the responsible agencies charged with the delivery of this national strategy. The NHT is charged with increasing and enhancing the stock of available housing in Jamaica for the benefit of its contributors, which involved establishing land bank to construct housing solutions, including service lots and finished houses. Ten years ago, the Auditor General’s Department completed a performance audit of the National Housing Trust (NHT) to determine the level of due diligence undertaken by NHT, prior to decisions pertaining to investments and land acquisitions for housing solution and made recommendations geared towards improvements in strategic investment planning and risk management, transparency and accountability, and effective governance and oversight. 

This follow-up audit  is intended to provide a progress update on recommendations from the prior audit. In addition, the performance audit will assess the economy, efficiency, and effectiveness of NHT’s housing programmes by determining whether due diligence was exercised in land acquisitions, developer selection aligned with procurement guidelines and policy standards, housing developments were completed on time and within budget with proper monitoring, and whether the programmes effectively met contributors’ needs.  

We value your relevant comments to our audit which can be communicated by completing the relevant fields on our feedback form or email us at audgen@auditorgeneral.gov.jm. Please note that due to the volume of information received, we may not respond to you directly; however, we thank you in advance for your response.   

In response to stakeholder allegations of mismanagement at the Authority, a preliminary assessment was undertaken to evaluate the credibility of the claims and to determine whether there was sufficient justification to initiate a formal audit. The special audit was subsequently commissioned by the Auditor General to determine whether the procurement and contracts management practices accorded with GOJ Guidelines and good practices, to attain value for money. The audit also sought to ascertain whether management of government resources such as vehicles and government-funded credit cards conferred with the Financial Audit & Administration Act (Instructions), MoFPS circulars and best practices. 

We value your relevant comments to our audit which can be communicated by completing the relevant fields on our feedback form or emailing us at audgen@auditorgeneral.gov.jm. Please note that due to the volume of information received, we may not respond to you directly but thank you in advance for your response.