Special Audit Reports – Auditor General's Department

Government of Jamaica

Special Audit Report – Tax Administration Jamaica -Tax Administration Jamaica (TAJ) is mandated to collect all domestic tax revenue. In executing its function, TAJ must ensure that there are systems in place to foster voluntary compliance with applicable laws and directives of the Ministry of Finance and the Public Service. Based on allegations that the private company of a Member of Parliament […]Report Details
Special Audit Report – Financial Services Commission -The Financial Services Commission (FSC) is charged with the responsibility to supervise and regulate financial institutions that carry out activities in the areas of insurance, securities and pensions. Based on stakeholder allegations of malpractices in its human resource management and procurement practices, I commissioned a special audit to determine the veracity of the allegations.Report Details
Special Audit Report – Transport Authority -As the Agency of the Government charged with the responsibility for the licensing of all public and commercial vehicles, and the regulating and monitoring of public passenger vehicles throughout the island, the Transport Authority (T.A) has an important role in the development of a modernized public transportation system. Based on stakeholder allegations regarding malpractice in […]Report Details
Auditor General’s Department Special Audit Report – Passport, Immigration & Citizenship Agency (HR Practices) -The Passport Immigration and Citizenship Agency (PICA) is integral to the nation’s border security system. The Agency, which manages Jamaica’s immigration process and matters related to application for and renunciation of Jamaican citizenship, must have in place proper systems that enable lawful travel and trade essential to economic prosperity, and national sovereignty. Accordingly, PICA is […]Report Details
Jamaica Customs Agency -The Auditor General conducted a special audit of the Jamaica Customs Agency (JCA) covering the period 2016 to 2021, to determine whether JCA had in place, internal controls including policies and procedures to guide its activities, as well as reduce the risk of financial losses and corrupt practices. The audit also sought to ascertain the […]Report Details
Joint Committee For Tertiary Education -The Auditor General commissioned a special audit of the Joint Committee for Tertiary Education (JCTE) to determine whether its operations were aligned with its intended purpose and if funds transferred to the JCTE by the Ministry of Education, Youth and Information (MoEYI) were expended in keeping with the Government’s guidelines and the Financial Administration and […]Report Details
Examination of the Components of the Fiscal Policy Paper FY2021/22, which was laid before the Houses of Parliament on 2021 February 18 -The Auditor General examined the components of the Fiscal Policy Paper (FPP), which was laid before the Houses of Parliament on 2021 February 18, in accordance with the Financial Administration and Audit (FAA) Act. The report met the requirements of the Third Schedule and included the minimum content under the Fiscal Responsibility Statement, Macroeconomic Framework […]Report Details
Auditor General’s Validation for the Suspension of the Fiscal Rules -On May 13, 2020, the Minister responsible for Finance announced in the House of Representatives, his intent to move for a suspension of the fiscal rules promulgated in February 2010 and amended in 2014 and 2015, owing to the COVID-19 Pandemic. Subsequently, the Auditor General received a submission from the Planning Institute of Jamaica, which […]Report Details
Norman Manley International Airport Public Private Partnership Analysis of Contingent Liability Exposure -The Financial Administration and Audit (FAA) Act requires the Auditor General to certify that a public private partnership (PPP) involves only minimal contingent liabilities accruing to the Government. This assessment is only required for ‘user pays’ PPP as these projects would not be included in the public debt. User-pays PPPs are commercially free standing and […]Report Details
Examination of the Components of the Fiscal Policy Paper which was laid before the Houses of Parliament on February 11, 2020- FY2020/21 -The Fiscal Policy Paper (FPP) was examined in accordance with Section 48B (6) of the FAA Act and therefore, the merits of the Finance Minister’s Fiscal Management Strategy were not evaluated. In conducting the assessment, the Auditor General adhered to the standards issued by the International Association of Supreme Audit Institutions and International Standard on […]Report Details
Examination of the Components of the Interim Fiscal Policy Paper which was laid before the Houses of Parliament on September 24, 2019- FY2019/20 -The review of the Fiscal Policy Paper (FPP) Interim report was based on the requirements stated in Section 48B (6) of the FAA Act and therefore, the merits of the Finance Minister’s Fiscal Management Strategy were not evaluated. In conducting my assessment, I adhered to the standards issued by the International Association of Supreme Audit […]Report Details
Examination of the Components of the Fiscal Policy Paper, which was laid before the Houses of Parliament on February 14, 2019 -The summary reflects the Auditor General’s examination of the Fiscal Policy Paper (FPP) for FY2019/20. The FPP met the requirements of the Third Schedule of the Financial Administration and Audit Act and included the minimum content under the Fiscal Responsibility Statement, Macroeconomic Framework and Fiscal Management Strategy. For further details, access the full report below […]Report Details
Examination of the Components of the Interim Fiscal Policy Paper which was laid before the Houses of Parliament on September 25, 2018- FY2018/2019 -I have examined the components of the Fiscal Policy Paper FY2018/19 Interim Report, laid before the Houses of Parliament on September 25, 2018 in accordance with the Financial Administration and Audit (FAA) Act. My examination of the Fiscal Policy Paper FY2018/19 Interim Report, confirmed that the contents are in keeping with the requirements of the […]Report Details
Financial Statements Analysis of Public Bodies- Housing Agency Of Jamaica Limited -The analysis of the audited financial statements of Housing Agency of Jamaica Limited (HAJ) 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. The Public Bodies Management and Accountability (PBMA) Act requires public entities to […]Report Details
Auditor General’s Department Report on the Fiscal Policy Paper – 2018/2019 -I have examined the components of The Fiscal Policy Paper (FPP), laid before the Houses of Parliament on February 15, 2018 in accordance with the Financial Administration and Audit (FAA) Act. I found the report to be comprehensive and clear, and I commend the efforts of the Ministry of Finance in that regard.Â Notwithstanding, the […]Report Details
Examination of the Components of the Interim Fiscal Policy Paper which was laid before the Houses of Parliament on September 26, 2017 – FY2017/18 -I have examined the components of the Fiscal Policy Paper FY2017/18 Interim Report. The Fiscal Policy Paper FY2017/18 Interim Report was tabled in Parliament on September 26, 2017, within six months of the passage of the Appropriation Act, keeping with the requirement of the Financial Administration and Audit (FAA) Act. The report comprised the Fiscal […]Report Details
Auditor General’s Report on the Fiscal Policy Paper 2013/2014 -Report Details
Auditor General’s Report on the Fiscal Policy Paper 2014/2015 -Report Details
Auditor General’s Report on the Interim Fiscal Policy Paper – 2016/2017 -The Auditor General’s Review I have examined the components of the Fiscal Policy Paper FY2016/17 Interim Report, which was tabled on September 28, 2016.The report comprised the Fiscal Responsibility Statement, Macroeconomic Framework and Fiscal Management Strategy. I reviewed the outturn for FY2015/16, the fiscal performance for April to August2016, projections to end FY2016/17and for FY2017/18, […]Report Details
Special Audit Report of the Road Maintenance Fund (RMF) -Report Details
Auditor General’s Report Financial Statement Assessment of Public Bodies – Ministry of Transport, Works and Housing -Report Details
Auditor General’s Department Financial Statement Assessment of Public Bodies – Development Bank of Jamaica Limited -Report Details
Auditor General’s Department Financial Statement Assessment of Public Bodies – Petrojam Limited -Report Details
Auditor General’s Department Special Audit Report Ministry of Agriculture and Fisheries – Cane Expansion Fund -Report Details
Auditor General’s Department Special Audit Report – Port Authority of Jamaica -Report Details
Auditor General’s Department Follow-up Audit Report – e-Learning Jamaica Company Limited Tablet in Schools (TIS) -Report Details
Auditor General’s Department Regulatory Audit and Financial Statements Assessment – Factories Corporation of Jamaica Limted (FCJ) -Report Details
Auditor General’s Report on the Fiscal Policy Paper – 2016/2017 -Report Details
Auditor General’s Report on the Fiscal Policy Paper – 2015/2016 -Report Details
Special Audit Report of the National Water Commission – K-Factor Programme -Report Details