Four of the audits ordered in the Recommendations of the Commission of Inquiry Report remain outstanding, for public consumption, ahead of the upcoming change in government that will come following the 2023 General Election.
According to the most recent report from the COI Implementation Unit (January 2023), the outstanding audits surround the following:
- All Four COVID 19 Assistance Programmes (B13)
- All Major Contracts in respect to major projects in the past three years (B18)
- All disposals of Crown Land over the past three years (B31)
- All applications for grants of residency and belonger status under the Fast Track Scheme (B 34)
As of the date of the aforementioned report, these were among 30 of the Framework Recommendations in progress.
What to expect:
( Deadlines Sourced from Framework For Implementation Of The Recommendations Of The Commission Of Inquiry Report And Other Reforms)
AUDIT: ALL FOUR COVID 19 ASSISTANCE PROGRAMMES (B13)
The COI recommended that the COVID 19 Assistance Grants Programmes (the Transportation Programme, the MSME Programme, the Farmer and Fisherfolk Programme and the Daycares, Schools and Religious Organisations Programme) be subject to an audit by the Auditor General or some other independent person or body instructed by her.
While the Auditor General is said to be best placed to identify the terms and scope of the exercise, it was recommended that the audit take the following into consideration:
- The authorised programme criteria.
- The steps required and taken to ensure the principles of good governance were met.
- The extent to which grants were made to those who did not satisfy the authorised programme criteria.
- Where bands of grants were used; the extent to which and why bands of grant were adopted without regard to the amount allocated by Cabinet to the programme and/or need.
- Where there have been any proposals for back-end accounting; the extent to which the system of back-end accounting has been put into effect and the extent to which it has proved effective in recovering money inappropriately allocated.
AUDIT: ALL MAJOR CONTRACTS IN RESPECT OF MAJOR PROJECTS IN THE PAST THREE YEARS (B18)
This audit will examine all projects valued over $100,000 considered by Cabinet, including those subjected to contract splitting or sequential contracts, over the past three years.
It was recommended that the terms of that exercise should include consideration of:
- Whether there has been any manipulation of a project to avoid the open tender requirements.
- Any waiver of the open tender process, including the adequacy of any reasons therefor.
- The means by which and by whom the contractor(s) were selected.
- Whether the project was completed and, if not, the estimated costs and likelihood of completion.
- Value for money.
AUDIT: ALL DISPOSALS OF CROWN LAND OVER THE LAST THREE YEARS (B31)
This audit will examine all disposals of Crown Land, whether outright, by lease or otherwise.
It was recommended that this exercise include:
- The extent to which a body independent of the executive, such as the Estate Land Committee, was involved in the selection process and, if so, the nature and extent of that role.
- Any criteria applied in consideration of the application and by whom.
- Whether the executive exercised any discretion in relation to the selection process and, if so, how it was exercised and whether any guidance or criteria were applied.
AUDIT: ALL APPLICATIONS FOR GRANTS OF RESIDENCY AND BELONGER STATUS UNDER THE FAST TRACK SCHEME (B34)
This audit will examine all applications for, and grants of residency and belongership status under the Fast Track Scheme.
The following were recommended for consideration:
- The extent to which the statutory criteria were applied to the application and by whom.
- Whether the executive exercised any discretion in relation to the selection process and, if so, how was it exercised and whether any guidance or criteria were applied.
- Whether, in terms of governance, there were any inherent weaknesses in the Fast Track Scheme.