Commerce, Industry and Technology – Auditor General's Department

Liberalising the Telecommunications Sector

Shanakay Dyer — Wed, 14 May 2025 21:15:10 +0000

The Spectrum Management Authority is the national regulator for the radio frequency spectrum under the Telecommunications Act (2000). Accordingly, the Authority is responsible for monitoring and inspecting Jamaica’s radio spectrum network, which is essential for various communication and technology applications. SMA’s governance practices and financial operations are subjected to the Public Bodies Management & Accountability (PBMA) Act, Government of Jamaica (GOJ) Corporate Governance and Accountability Frameworks and applicable guidelines issued by the Ministry of Finance and the Public Service (MoFPS).

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.

Financial Statements Analysis of Public Bodies FY2015/16 “ FY2019/20: Universal Service Fund

Luigi McDonald — Wed, 09 Jun 2021 19:07:35 +0000

The analysis of the audited financial statements of the Universal Service Fund Limited (USF), which falls under the Ministry of Science, Energy and Technology (MSET), was undertaken to assist Parliament and the Public Accounts Committee (PAC) in their review of the financial performance of public bodies, in the context of the Fiscal Responsibility Framework (FRF). The Public Bodies Management and Accountability (PBMA) Act requires public entities to demonstrate prudent financial management of public resources. Where the findings from a financial statements assessment (FSA) signal the need for more in-depth investigation, this may be followed by a performance
audit or other audit type.

Our review of the financial statements revealed that the entity experienced net losses in FY2017/18 and FY2018/19 in a context of a consistent decline in core revenue, while gains on foreign exchange stemming from the depreciation of the Jamaica Dollar contributed to net profits in the other periods. Notwithstanding declining liquidity conditions over the review period, USF current assets remained adequate to cover short-term obligations.

Information Technology Audit Report on Information Technology Governance of Select Public Entities – Jamaica Constabulary Force, Jamaica Information Service and Ministry of Finance and the Public Service

Adrian McNeil — Tue, 08 Jan 2019 23:07:28 +0000

The increased use of Information Technology (IT) by Ministries, Departments and Agencies (MDAs) in pursing their strategic goals has highlighted the need for a structured approach to the governance of public sector IT resources. This approach, known as IT governance, is a structure of relationships and processes used to direct and control the organization to ensure the alignment of business with IT strategies and delivery of value. Therefore, as MDAs become increasingly dependent on technology to achieve their goals they must implement the necessary controls to ensure expected return on IT investments, management of risks and the performance of the IT function.

Our audit sought to determine whether the Jamaica Constabulary Force (JCF), Jamaica Information Service (JIS) and Ministry of Finance and the Public Service (MoFPS) have effective IT governance mechanisms in place to support the achievement of their strategic objectives and critical business requirements. The audit involved a review of the entities general controls, systems and procedures in particular those relating to IT governance for the financial years 2013/2014 to 2016/2017. We examined, on a test basis, evidence supporting compliance with relevant standards that are applicable to Information and Communication Technology (ICT) operations within each entity.