Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1698072864911.pdf (Guyana)
6 March 2006 Hon.

Ralph Ramkarran, S.C., M.P., Speaker of the National Assembly Public Buildings, Avenue of the Republic, Georgetown.
Dear Mr. Speaker, REPORT OF THE AUDITOR GENERAL ON THE PUBLIC ACCOUNTS OF GUYANA AND ON THE ACCOUNTS OF MINISTRIES, DEPARTMENTS AND REGIONS FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 In accordance with Article 223(2) of the Constitution of the Republic of Guyana, I am pleased to submit the attached report on the Public Accounts of Guyana and on the Accounts of the Ministries/Departments/Regions for the fiscal year ended 31 December 2004.
The report is required to be laid before the National Assembly, and I would very much appreciate if this is done at the earliest opportunity.

With best regards.

Yours sincerely, D. SHARMA AUDITOR GENERAL (ag.)
REPORT OF THE AUDITOR GENERAL ON THE PUBLIC ACCOUNTS OF GUYANA AND ON THE ACCOUNTS OF THE MINISTRIES, DEPARTMENTS AND REGIONS FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 TABLE OF CONTENTS Audit Certificate Highlights of the Report Introduction Report on the Public Accounts Statements: PAGE i iii 1 Receipts and Payments of the Consolidated Fund 4 Revenue Actually Paid into the Consolidated Fund as Compared with the Estimates of Revenue Expenditure from the Consolidated Fund as Compared with the Estimates of Expenditure The Public Debt Outstanding Loans or Credits Guaranteed by the Government Outstanding Loans and Advances made from the Consolidated Fund Statutory Expenditure Receipts and Payments of the Contingencies Fund Balances held on Deposit by the Accountant General at the close of the Financial Year and Outstanding Advances made Current Assets and Liabilities of the Government End of Year Budget Outcome and Reconciliation Report (Revenue) End of Year Budget Outcome and Reconciliation Report (Expenditure) Statement of Contingent Liabilities Financial Report on Extra Budgetary Funds 9 10 12 14 17 18 19 21 23 29 30 31 32 Report on the Accounts of Ministries/Departments/Regions: Office of the President Office of the Prime Minister Ministry of Finance Accountant General’s Department Customs and Trade Administration Internal Revenue Ministry of Foreign Affairs Parliament Office Office of the Auditor General Public & Police Service Commission Teaching Service Commission Elections Commission Ministry of Local Government Public Service Ministry Ministry of Foreign Trade & International Coorporation Ministry of Amerindian Affairs Ministry of Agriculture Ministry of Tourism, Industry & Commerce Ministry of Public Works and Communication Ministry of Education Ministry of Culture, Youth and Sports Ministry of Housing and Water Georgetown Public Hospital Corporation Ministry of Health Ministry of Labour, Human Services and Social Security Ministry of Home Affairs Ministry of Home Affairs (Guyana Police Force) Ministry of
 Legal Affairs Guyana Defence Force Supreme Court Director of Public Prosecution Public Service Appellate Tribunal Region 1 - Barima/Waini Region 2 - Pomeroon/Supenaam Region 3 - Essequibo Islands/West Demerara Region 4 - Demerara/Mahaica Region 5 - Mahaica/Berbice Region 6 - East Berbice/Corentyne Region 7 - Cuyuni/Mazaruni Region 8 - Potaro/Siparuni Region 9 - Upper Takatu/Upper Essequibo Region 10 - Upper Demerara/Berbice Report on Other Entities Audits of Public Enterprises Audits of Statutory Bodies Audits Foreign Funded Projects Acknowledgements Statements and Accounts 366 370 370 371 2/1 REPORT OF THE AUDITOR GENERAL ON THE PUBLIC ACCOUNTS OF GUYANA AND ON THE ACCOUNTS OF MINISTRIES, DEPARTMENTS AND REGIONS FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 AUDIT CERTIFICATE I have audited the Public Accounts of Guyana and the Appropriation Accounts and the Receipts and Disbursements of Ministries, Departments and Regions for the fiscal year ended 31 December 2004, as set out in pages 2/1 to 2/233.
My audit was carried out in accordance with sections 24 and 25 of the Audit Act No.

5 of 2004.

Responsibility for the Preparation and Audit of the Accounts The preparation of the statements and accounts referred to above, including assertions relating to their completeness, accuracy and validity and compliance with applicable laws and regulations, is the responsibility of the Minister of Finance and Head of Budget Agencies.
My responsibility is to express an independent opinion on these statements based on my audit as well as these assertions and to report my opinion thereon.

Basis of Opinion I conducted my audit in accordance with generally accepted auditing standards and guidelines, including those of the International Organisation of Supreme Audit Institutions (INTOSAI) and the various funding agencies.
Those standards and guidelines require that I plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement.

An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used as well as evaluating the overall financial statement presentation.

I believe that my audit provides a reasonable basis for my opinion.
Qualified Opinion Based on Limitation in Scope Except for any adjustments, which might have been shown to be necessary as a result of the observations contained in the relevant sections of my report, in my opinion, the financial statements properly present: • The Statements of Revenues and Expenditures of the Consolidated Fund; • The Statements of Receipts and Payments of the Contingencies Fund; • The Statement of Government Guaranteed Loans; • The Statement of Transactions of Extra Budgetary Funds; • The Appropriation Accounts of Head of Budget Agencies; • The Receipts and Disbursements by Head of Budget Agencies; and • The Expenditure in respect of those Services which by Law are directly charged upon the Consolidated Fund.
i for the fiscal year ended 31 December 2004.

However, because of the significance of the comments as contained in the relevant sections of my report relating to the following statements, I am unable to form an opinion whether they properly present their respective state of affairs as at 31 December 2004.
• The Statement of Public Debt; • The Statement of Issuance and Extinguishments of all Loans Granted by the Government; • The End of Year Budget Outcome and Reconciliation Report of the Consolidated Fund; • The Statement of Contingent Liabilities; • The Statement of Transactions of the Deposit Fund; and • The Statement of Current Assets and Liabilities of the Government.

D. SHARMA AUDITOR GENERAL (ag.)


6 March 2006 ii REPORT OF THE AUDITOR GENERAL ON THE PUBLIC ACCOUNTS OF GUYANA AND ON THE ACCOUNTS OF MINISTRIES, DEPARTMENTS AND REGIONS FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 EXECUTIVE SUMMARY Financial Performance 1.

For the period under review, a surplus of $4.009 billion of current revenue over current expenditure was recorded.

This performance compares favourably with that of 2003 where a deficit of $5.99 billion was recorded.
This surplus resulted mainly from a combination of the following: • • • a decrease in current expenditure (excluding the repayment and servicing of the Public Debt) of $1.679 billion or 3.58% from $46.924 billion to $45.245 billion; an increase of $245.084M in the repayment and servicing of the Public Debt from $7.790 billion to $8.035 billion; an increase of $8.574 billion in current revenue from $48.714 billion to $57.288 billion.

2.
2.

The collection of current revenue in 2004 exceeded projected levels by 19.47%, compared with excesses of 5.84% and 7.68% in 2003 and 2002 respectively.

Capital revenue, on the other hand, comprising mainly proceeds from external grants and loans, fell short of projected levels by 37.70%, compared with shortfalls of 4.06% and 49.94% in 2003 and 2002 respectively.

Compared with 2002, capital revenue, however, decreased by $5.479 billion or 27.76%.

3.
3.

Capital expenditure has increased by $1.913 billion or 9.28%, compared with an increase of $3.753 billion or 22.26% in 2003.

Compared with the Total Funds Available, there has been a shortfall of $7.188 billion or 24.19%.

A similar shortfall of $9.688 billion or 31.97% was noted in 2003.

The Public Debt 4.

The Public Debt of Guyana (i.e.


debts which are required to be serviced out of the Consolidated Fund only and which do not include those of Bank of Guyana and parastatal entities) stood at G$331.028 billion as at 31 December 2004, the external portion accounting for G$216.414 billion.

In equivalent United States dollars, the external portion of the Public Debt was US$1.086 billion.

iii 5.
iii 5.

Compared with 2003, the Public Debt has decreased by G$3.901 billion, the external portion accounting for G$1.972 billion.

However, in terms of US dollars, the external debt decreased by US$41M from US$1.127 billion to US$1.086billion.

The internal debt has decreased also from G$116.543 billion to G$114.614 billion.

Expressed as a factor of current revenue, the Public Debt at the end of 2004 was 5.78 times current revenue, compared with a factor of 6.88 at the end of 2003.
Expressed as a percentage of current revenue, the repayment and servicing of the Public Debt in 2004 represented 14% of current revenue, compared with 16% in 2003.

The Cash Position of the Government 6.

The old Consolidated Fund was overdrawn by $45.550 billion as at 31 December 2004, compared with an overdraft of $44.434 at the end of 2003.

This state of affairs was mainly due to the failure to reconcile Government bank accounts and to pay over sums due to the Consolidated Fund.
Notwithstanding the overdraft on the Consolidated Fund, the total sum of all the Government bank accounts (including the overdrawn balance on the Consolidated Fund but excluding the balances on the bank accounts of special projects) reflected a positive balance of $11.234 billion at the end of 2004, compared with $14.292 billion at the end of 2003.
In the absence of the reconciliation of the vast majority of the Government’s bank accounts, the positive balance of $11.234 billion represents the best available estimate of the cash position of the Government as at 31 December 2004.
The following gives a breakdown of the bank balances in summarised form with 7. comparative figures at the end of the preceding year:- Description Amount 2004 $M Amount 2003 $M Consolidated Fund: 407 Account 400 Account Deposits Fund Contingencies Fund General Account Non-Sub-Accounting Min./Depart.

Other Ministries/Departments' A/cs Monetary Sterilisation Account 6,459 (45,550) 1,955 1,431 4,075 9,586 - (44,434) 2,331 580 10,557 4,000 (8,446) (3,036) 44,294 41,724 Total 11,234 14,292 iv 8.
According to the audited accounts of Bank of Guyana for 2004, the total amount held in special accounts on behalf of the Government as at 31 December 2004 was $13.552 billion.

Of this amount, sums totalling $2.313 billion relate to the HIPC relief on the Bank of Guyana’s liability to the CARICOM Multilateral Clearing Facilities while amounts totalling $8.433 billion are funds which are transferrable to the Consolidated Fund.
Had such funds been transferred, the cash position as at 31 December 2004 would increase to $19.667 billion.

9.

The majority of bank accounts under the control of Ministries, Departments and Regions had not been reconciled for a considerable period of time.

Some of them continued to be overdrawn by significant amounts.
This state of affairs is indeed regrettable because on a number of occasions, new bank accounts were opened to start from a clean position with the specific understanding that bank accounts would be reconciled within thirty days of the close of the month.

It should be mentioned that several alleged fraudulent transactions were uncovered over the years, facilitated by the failure to reconcile the related bank accounts.

Financial Management, Accounting Systems and Legislation 10.
The implementation by the Accountant General of the Integrated Financial Management and Accounting System (IFMAS) which replaces some aspects of the previous manual system became operational on 1 January 2004.

This system is operated utilizing software of a reputable Canadian Company and has seven modules.

These modules are the Appropriation, Expenditure, General Ledger, Budgeting Preparation System and Reporting System (BPRS), Purchasing, Revenue and Asset & Inventory modules.
During the period under review three of these seven modules were operational.

These were the General Ledger, Appropriation and Expenditure modules.

11.

In addition, during the year under review the Public Financial Management System was further strengthened with the passing and implementation of several Acts and corresponding Regulations.

These were the Procurement Act 2003, the Fiscal Management and Accountability Act 2003, and the Audit Act 2004.

12.
12.

The Procurement Act 2003, which came into operation on 1 January 2004, provides for the regulation of the procurement of goods, services and the execution of works, to promote competition among suppliers and contractors and to promote fairness and transparency in the procurement process.

Regulations for this Act were made and came into operation on 29 November 2004.

However, the Public Procurement Commission of the National Procurement and Tender Administration was not established.

13.
13.

The Fiscal Management and Accountability Act 2003, which was passed by the National Assembly on 15 December 2003, provides for the regulation of the preparation and execution of the annual budget, the receipt, control and disbursement of public moneys, the accounting for public money and such other matters connected with or incidental to the transparent and efficient management of the finances of Guyana.

Regulations for this Act were made and came into operation on 31 December 2004. v 14.
The Audit Act 2004, which came into operation on 27 April 2005, sets out the responsibilities and authority of the Auditor General, strengthen parliamentary oversight over the work of the Auditor General, provides for the establishment and administration of an independent Audit Office, and regulates such other matters connected with or incidental to the independent auditing of the finances of Guyana.

Regulations for this Act were made and passed by the National Assembly on 21 July 2005.
Inadequacy of Staffing and the Absence on Internal Audit 15.

The inadequacy of staffing at the various Ministries/Departments/Regions, the lack of suitably qualified and trained personnel and the absence of internal audit departments in large ministries continued to militate against an effective system of internal control and have contributed significantly over the years to the deterioration in financial management at both the ministerial and central levels.
Key Findings Relating to Ministries/Departments /Regions 16.

In relation to the foreign missions, monthly releases to meet current expenditure were often received close to the end of the month while funds to meet capital expenditure in most cases were also not remitted until 2005.

17.

In relation to Customs & Trade Administration, seventy-nine Permits for Immediate Delivery (PID) with a total value of $1.631 billion had not yet been perfected at the time of the audit in October 2005.
In addition, a total of 1,004 cargo vessels arrived in port in 2004.

However, completed ship’s files in respect of 542 were made available for audit examination.

In relation to the Internal Revenue Department, there were 4,431 registered companies.

18.

However, only 468 submitted annual returns.

Several instances of overpayments on contracts were observed at Region Nos.

2, 3, 4 and 19.

5.

A similar observation was made at the Ministry of Public Works Sea Defences.
Several payments vouchers were not produced for audit examination for the Ministry of 20.

Agriculture and Ministry of Public Works.

vi REPORT OF THE AUDITOR GENERAL ON THE PUBLIC ACCOUNTS OF GUYANA AND ON THE ACCOUNTS OF MINISTRIES, DEPARTMENTS AND REGIONS FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 INTRODUCTION 1.
Articles 223(2) and 223(3) of the Constitution require that I audit the Public Accounts of Guyana and the accounts of all officers and authorities of the Government (including the Commissions established by the Constitution), the Clerk of the National Assembly, and all courts in Guyana and submit my reports to the Speaker of the National Assembly who shall cause them to be laid in the Assembly.

2.
2.

As the external auditor of the Public Accounts of Guyana, it is my responsibility under Section 24(1) of the Audit Act No.
5 of 2004 (hereinafter referred to as the Audit Act) for conducting financial and compliance audits and performance and value for money audits with respect to: • • • • • the consolidated financial statements; the accounts of all budget agencies; the accounts of all local government bodies; the accounts of all bodies and entities in which the State has a controlling interest; and the accounts of all projects funded by way of loans or grants by any foreign state or organisation.
In the conduct of financial and compliance audits, I am to examine in such manner as I 3. deem necessary the relevant financial statements and accounts and ascertain whether: • The financial statements have been properly prepared, in accordance with applicable laws, and properly present the operations and affairs of the entity concerned; • The accounts have been faithfully and properly kept; • The rules, procedures and internal management controls are sufficient to secure effective control on the assessment, collection and proper allocation of revenues; • All moneys expended and charged to an account have been applied to the purpose or purposes for which they were intended; and • Essential records are maintained, and the internal management controls and the rules and procedures established and applied are sufficient to safeguard the control of stores and other public property.
1 4.

In conducting performance and value for money audits, I am to examine the extent to which a public entity is applying its resources and carrying out its activities economically, efficiently, and effectively and with due regard to ensuring effective internal management control.

5.
5.

In addition, Section 74(1) of the Fiscal Management and Accountability Act (hereinafter referred to as the FMA Act) requires that I examine and certify based on the outcome of my examinations, the consolidated financial statements that are to be submitted to me in accordance with Sections 69, 70, 71, & 73 of the said Act.
These statements are: (a) in respect of the Consolidated Fund, including each Fund that is considered to be part of the Consolidated Fund: • End of Year Budget Outcome and Reconciliation Report; • Statement of Contingent Liabilities; and • Such other financial information relating to the fiscal year that the Minister of Finance deems necessary to present fairly the financial transactions and financial position of the State.
(b) Financial reports of the Extra-Budgetary Funds; (c) Financial reports of the Deposit Funds; (d) Financial reports of other accounts approved by the Minister; (e) Schedule of Government Guarantees; (f) Schedule of public debt outstanding in the name of the Government, other levels of government and public enterprises; and (g) Schedule of the issuance and extinguishments of all loans granted by the Government, other levels of government and public enterprises.

6.
6.

The Minister of Finance is required to submit the above statements within four months of the close of the financial year to enable me to audit them and to submit my report to the Speaker not later than the 30th day of September.

In the discharge of my responsibilities, Section 14(1) of the Audit Act provides for the employment in the Audit Office such numbers and grades of officers in accordance with the Constitution, the said Act, the Rules and Procedures Manual of the Office and any other law.

7.
7.

As at 30 April 2005, the prescribed deadline for the submission of the statements and accounts referred to above, none of the statements comprising the consolidated statements were received.

Submissions were, however, made subsequently on varying dates, the last being the End of Year Budget and Outcome Reports which was received on 2 March 2006.
The following statements were submitted to me for audit examination and certification: 2 • Statement of the receipts and payments of the Consolidated Fund; • Statement of revenue actually paid into the Consolidated Fund as compared with the Estimates of Revenue; • Statement of expenditure from the Consolidated Fund as compared with the Estimates of Expenditure; • Statement of the Public Debt; • Statement of the outstanding loans or credits guaranteed by the Government; • Statement of outstanding loans and advances made from the Consolidated Fund; • Expenditure in respect of those services which by law are directly charged upon the Consolidated Fund; • Receipts and payments of the Contingencies Fund; • Balances held on deposit by the Accountant General at the close of the financial year, and outstanding advances authorised by the Minister; • Current assets and liabilities of the Government; • End of Year Budget Outcome and Reconciliation Report (Revenue); • End of Year Budget Outcome and Reconciliation Reports (Expenditure) • Statement of Contingent Liabilities; • Financial report on Extra-Budgetary Funds; • Appropriation accounts of all Heads of Budget Agencies; and • Receipts and disbursements by all Heads of Budget Agencies.
8.

The lack of timeliness in the submission of the consolidated financial statements as well as the staffing situation in the Audit Office has adversely affected my ability to meet the statutory deadline for the finalisation of the audit and for the delivery of my report to the Speaker.

3 to In addition 9. the accounts of Ministries/Departments/ Regions, I have also provided information with regard to the other areas for which I have audit responsibility.
These include the audits of public enterprises, statutory bodies, municipalities, local authorities and foreign-funded projects.

the Public Accounts and reporting on STATEMENT OF RECEIPTS AND PAYMENTS OF THE CONSOLIDATED FUND 10.

In accordance with Section 51 of the FMA Act, public moneys at the credit of the Consolidated Fund shall be kept in an account styled the “Official Consolidated Fund Account” at the Bank of Guyana.
However, although the bank account which is numbered 01610000407 was established in January 2004 with a transfer of $5 billion from the old Consolidated Bank Account, it was styled “Accountant General for Government of Guyana Consolidated Fund”, in contravention of the Act.

The account was not reconciled for the period under review and at the time of reporting, no attempts were made to undertake this important exercise.

The balance in the account as at 31 December 2004 was $6.459 billion.

11.
11.

The accumulated balance of all the Government bank accounts (including the overdrawn balance on the Consolidated Fund but excluding the balances on the bank accounts of special projects) nevertheless reflected a positive balance of $11.234 billion as at 31 December 2004, compared with a positive balance of $14.292 billion in 2003.
In the absence of the reconciliation of the vast majority of these accounts, and subject to my observations at paragraphs 13 – 23, the positive balance of $11.234 billion represents the best available estimate of the cash position of the Government as at 31 December 2004.
The following gives a breakdown of the bank balances in summarised form with 12. comparative figures at the end of the preceding year: Description Amount 2004 $M Amount 2003 $M Consolidated Fund: 407 Account 400 Account Deposits Fund Contingencies Fund General Account Non-Sub-Accounting Min./Depart.

Other Ministries/Departments' A/cs Monetary Sterilisation Account - 6,459 (44,434) (45,550) 2,331 1,955 580 1,431 10,557 4,075 9,586 4,000 (8,446) (3,036) 41,724 44,294 Total 11,234 14,292 4 13.
According to confirmation received from the Bank of Guyana, the total amount held in special accounts on behalf on the Government as at 31 December 2004 was $13.552 billion.

Of this amount, sums totalling $2.313 billion relate to the HIPC relief on the Bank of Guyana’s liability to the CARICOM Multilateral Clearing Facility (CMCF).

The Bank’s indebtedness to the CMCF prior to the relief was US$108.5M.
This debt was reduced by US$28.6M and was rescheduled over a period of ten years at an interest rate of 5%, commencing 1999.

The Bank of Guyana gave the Government of Guyana credit to the extent of the debt reduction by the opening of account No.

201250.

As instalments are paid to the CMCF, proportionate transfers are made to the Consolidated Fund.

As at 31 December 2004, transfers to the Consolidated Fund amounted to $3.355 billion.

14.
14.

The Audit Office’s assessment of the balances held in the special accounts indicated that thirteen accounts with balances of approximately $8.433 billion appear to be funds that are transferable to the Consolidated Fund.

The following are the details with appropriate explanations in the subsequent paragraphs: Account No.
Description Accountant General Accountant General - GEC Wartsila Agriculture Sector Loan UK Programme Aid - GEA UK Programme Aid - Rice Agriculture Rehabilitation Project SIMAP Phase II Sub-Account Infrastructure Development Fund A/c Financial Sector Reform Programme EPDS – Buy Back Programme Japanese – Non Project Grant Aid 2001 CARICOM Headquarters Building Project Poverty Reduction Support 200880 200920 200950 201000 201010 201050 201090 201110 201130 201210 201330 201340 201360 Total Amount $'000 984,326 127,138 77,294 474,482 55,421 280,914 213,750 371,573 2,458,143 560,946 66,074 145,766 2,616,862 8,432,689 15.
On the assumption that such moneys are funds that should have been paid over to the Consolidated Fund, the total of all government bank accounts held at the Bank of Guyana (including the overdraft on the Consolidated Fund) would give a positive balance $19.667 billion as at 31 December 2004.

16.

Account No.

200880 was established as a clearing account for revenues received as licences and application fees for cambios.
Apart from the failure to pay over to the Consolidated Fund the balance held in this account, a cash book analysed to show the different types of receipts was not maintained by the Accountant General’s Department.

Revenue would have also been understated to the extent of amounts held in this account.

This matter was drawn to attention in my previous reports, and despite this, there was no evidence of any action taken to address this significant breach of the law.

5 17.

The balance on A/c No.


200880 at the beginning of 2004 was $1.237 billion.

During the year, amounts totalling $2.631 billion were received, of which sums totalling $2.592 billion relate to debt relief under the HIPC Initiative.

Payments totalling $2.883 billion were made of which sums totalling $38M were transferred to the Consolidated Fund.

This gives a closing balance of $984.326M 18.

Account No.

200950 (Agricultural Sector Loan) relates to the IDB Loan Agreement No.
660-SF/GY, which was entered into in October 1981.

The components of this loan included mainly (a) the procurement of agricultural supplies (b) rehabilitation and maintenance of water control and (c) the capitalisation of GAIBANK.

Given that disbursements on this loan were chargeable to the Public Debt, then the balance of $77.294M is due to the Consolidated Fund.
It should be mentioned that the Government’s indebtedness of US$15M on this loan as at May 1999 was written off as part of the HIPC Initiative.

19.

In relation to the balances on account Nos.

201000 and 201010, these represent local currency proceeds from a grant from the British Government to purchase fuel and lubricants.

The grant amount was used to pay foreign suppliers while local purchasers paid the equivalent in local currency.

This programme came to an end several years ago.

20.
20.

The balance held on account No.

201050 (ARSA A/c) resulted from local currency deposits made by importers under the Agriculture Rehabilitation Project Loan No.

839 SF/GY which was financed by the IDB and which had come to an end in 1995.

The IDB was providing foreign currency for the purchase of agricultural equipment and the total amount disbursed was chargeable to the Public Debt.
It follows that the balance on this account should have been transferred to the Consolidated Fund which services the Public Debt.

It should also be mentioned that the Government’s indebtedness of US$26.8M on this loan as at May 1999 was written off as part of the HIPC Initiative.

21.

In relation to the amount of $213.750M shown on account No.

201090 – SIMAP Phase 2 Sub-Account, neither the Ministry of Finance nor the SIMAP Agency was able to provide information on the nature of this account.
Investigations however, revealed that this amount was transferred to this account from the ARSA Account in 1994.

22.

Account No.

201110 was established in 1994 through the transfer of $2.110 billion from the Consolidated Fund to establish an infrastructural development fund.

From this fund, it is understood that Wartsila engines were purchased for Anna Regina and Wakenaam.

In addition, this account was used to meet counterpart expenditure relating to an IDB loan to the electricity sector.
As can be noted, the account reflected a balance of $371.573M as at 31 December 2004.

There was no movement since 1997.

Account No.

200920 was also set up in 1994 to meet certain expenses relating to the purchase and installation of the Wartsila engines.

6 23.

In relation to account No.

201210, the Government of Guyana and the World Bank signed a grant agreement in November 1998 in respect of a commercial debt buy back programme.
Under this agreement, the sum of US$5.440M was provided for the settlement of arrears of the Bank of Guyana’s External Payments Deposits Scheme.

This programme came to an end in 1999 at which time amounts totalling US$2.972M, equivalent to G$549.026M, were disbursed to the Bank of Guyana’s creditors.

Since the liabilities under the EPDS Scheme were those of the Bank of Guyana, the Government of Guyana was credited with the relief from the World Bank through the opening of this account.

24.
24.

In my previous Report, it was recommended that the Ministry urgently review the status of the above accounts and to the extent that it can be conclusively established that the funds held in them are transferable to the Consolidated Fund, steps should be taken to make the necessary transfers.

At the time of reporting, there was no evidence that the Ministry complied with the recommendation.
The Audit Office again recommends that the Ministry of Finance urgently review the status of the above accounts, and to the extent that it can be conclusively established that the funds held in them are transferable to the Consolidated Fund, steps should be taken to make the necessary transfers.

(2004/01) 25.
(2004/01) 25.

It was a requirement of Section 36 of the Financial Administration and Audit Act Chapter 73:01 of the Laws of Guyana for all unspent amounts released to Ministries, Departments and Regions to be refunded at the end of the year to the Consolidated Fund.

However, it is evident from the large balances in the various Ministries’ bank accounts that transfers were not being made over the years.
The main reason for this most unsatisfactory state of affairs, indeed a serious breach of the Law, was the general failure to reconcile these bank accounts so as to be able to establish accurate balances at the end of the year for the purpose of effecting such transfers.
In my previous Report, it was recommended that the Ministry of Finance issue the necessary directive to all Heads of Budget Agencies, instructing them to ensure that all bank accounts under their control are reconciled so that the accounts can be closed and all balances transferred to the Consolidated Fund.

At the time of reporting in February 2006, the position remained the same.

26.

The old Consolidated Fund bank account No.


400 which was still in use during the period under review, was not reconciled since February 1988 and this unsatisfactory feature was highlighted in my previous reports.

Attempts were nevertheless made to reconcile the monthly transactions of the Consolidated Fund with effect from January 1994.

However, such reconciliation could not have been relied upon since the bank account balance was not being reconciled with a cash book balance.
The Audit Office had therefore recommended that the Accountant General’s Department seek to establish a cash book balance for the Consolidated Fund and to take the necessary steps to facilitate a proper reconciliation of the bank account.

At the time of reporting, the position remained the same.
The Audit Office again recommends that the Accountant General’s Department (a) seek to establish a cash book balance for the Consolidated Fund and (b) take the necessary steps facilitate a proper reconciliation of the bank account.

(2004/02) 7 27.

The old Consolidated Fund continued to be overdrawn due mainly to the failure of Heads of Budgetary Agencies to reconcile the various Government bank accounts and to pay over sums due to the Fund.
At the end of 2004, the overdraft was $45.550 billion, compared with $44.434 billion at the end of 2003.

A cash book was not maintained for this account despite that fact that this account was still in use for the period under review.

28.
The Statement of Receipts and Payments of the Consolidated Fund, comprising both capital and current accounts, is shown on pages 2/1 to 2/5 and is summarised below with comparative figures for the two preceding years: 2004 $'000 2003 $’000 2002 $'000 Current Receipts Capital Receipts 57,288,307 18,249,936 48,713,748 19,738,307 47,206,545 11,184,074 Current Payments Capital Payments 75,538,243 68,452,055 58,390,619 53,279,782 22,524,517 57,469,257 22,077,074 46,231,763 16,505,305 75,804,299 79,546,331 62,737,068 Excess of Payments over Receipts 266,056 11,094,276 4,346,449 29.
There was a difference of $3.992 billion between Capital Receipts as reflected on the Statement of Receipts and Payments of the Consolidated Fund and the amount actually paid into the new Consolidated Fund.

Investigations have revealed that amounts totalling $340.777M and $3.651 billion received as external grants and external loans respectively, were not deposited into the fund until 2005.

This has resulted in Capital Receipts being overstated by the above amount.

30.
30.

All gifts received by Ministries/Departments/Regions are to be valued and brought to account by the individual Ministries, Departments and Regions.

Periodic returns are also to be submitted to the Ministry of Finance and the values of these gifts are to be reflected in the Country's accounts as Miscellaneous Revenue.

However, although there was evidence of the receipt of numerous gifts during the year, there was no evidence of adherence to these procedures.
As a result, the amount of $897.225M representing Miscellaneous Receipts has been understated by an undetermined amount.

The failure to properly account for gifts received has been the subject of adverse comments in my previous reports, and it is again disappointing that no improvement can be reported.
8 The Audit Office again recommends that the Ministry of Finance issue a circular informing all Head of Budget Agencies of the need to value all gifts received and to submit monthly returns to the Accountant General’s Department for the purpose of updating the Public Accounts.

(2004/03) STATEMENT OF REVENUE ACTUALLY PAID INTO THE CONSOLIDATED FUND AS COMPARED WITH THE ESTIMATES OF REVENUE 31.
The Statement of Revenue Actually Paid into the Consolidated Fund as compared with the Estimates of Revenue, comprising both capital and current, is shown on page 2/6 and is summarised below, with comparative figures for the two preceding years: 2004 $'000 2003 $'000 2002 $'000 Current Revenue Revenue Actually Paid into Consolidated Fund Estimates of Revenue 57,288,307 48,713,748 47,206,545 47,950,201 46,024,555 43,840,300 Over/(Under) the Estimates 9,338,106 2,689,193 3,366,245 Capital Revenue Revenue Actually Paid into Consolidated Fund Estimates of Revenue 18,249,936 19,738,307 11,184,074 22,888,833 20,573,779 22,342,232 Over/(Under) the Estimates (4 ,638,897) (835,472) (11,158,158) 32.
There was a difference of $3.992 billion between the amount shown as Capital Revenue paid into the Consolidated Fund as reflected in the above Statement and the amount actually paid into the Fund, as highlighted in paragraph 28.

This has resulted in the Capital Revenue being overstated by $3.992 billion.

33.

The collection of current revenue in 2004 exceeded projected levels by 19.47%, compared with excesses of 5.84%, and 7.68% in 2003 and 2002 respectively.
Compared with 2003, total current revenue collections increased by $8.575 billion or 17.6%.

The increase resulted mainly from the collection of $4.479 billion and $2.374 billion from the Customs and Trade Taxes and Internal Revenue respectively.

9 34.

Proceeds from external loans fell short of the projected levels by $6.874 billion or 44.88%, compared with a shortfall of $3.045 billion or 23.72% in respect of 2003.
Of the amount of $15.318 billion budgeted as inflows from external loans, actual inflows amounted to $8.444 billion.

In relation to external grants, of the amount of $4.568 billion budgeted, actual inflows amounted to $2.019 billion.
These figures would be affected by the observations made in the relevant sections of this report on the capital programmes of individual Ministries and Departments where several instances were noted of disbursements made by funding agencies which had not been brought to account as capital revenue.

In addition, under the United Nations Development Programme (UNDP), amounts totalling US$1.163M, equivalent to $231.790M, were disbursed by way of grants to various Government agencies.
These were neither reflected in the Estimates of Revenue and Expenditure for 2004 nor in the Public Accounts.

The Audit Office recommends that the Ministry of Finance take steps to incorporate in future National Estimates of Revenue and Expenditure all proposed technical assistance offered by not only the UNDP but also other external funding agencies, and to record the related revenue and expenditure in the Public Accounts.
(2004/04) STATEMENT OF EXPENDITURE FROM THE CONSOLIDATED FUND AS COMPARED WITH THE ESTIMATES OF EXPENDITURE 35.
The Statement of Expenditure from the Consolidated Fund as compared with the Estimates of Expenditure, comprising both current and capital, is shown on pages 2/7 to 2/11, and is summarised below, with comparative figures for the two preceding years: Current Expenditure Actual Expenditure Revised Allotment Under the Allotment Capital Expenditure Actual Expenditure Revised Allotment 2004 $'000 2003 $'000 2002 $'000 53,279,782 54,745,290 54,713,232 58,259,041 45,026,924 45,763,679 1,465,508 3,545,809 736,755 22,524,517 28,284,331 20,611,641 30,299,722 16,858,540 22,793,145 Under the Allotment 5,759,814 9,688,081 5,934,605 10 The amount of $28.284 billion shown as Revised Allotment for Capital Expenditure was 36. understated by $250.051M as shown below: Name of Ministry Min.
of Public Works Min.

of Finance Min.

of Agriculture Min.

of Home Affairs Total Revised Allotment $'000 8,608,186 7,935,655 1,616,251 470,133 Amount on Statement $'000 8,605,586 7,890,618 1,426,251 457,719 Difference $’000 2,600 45,037 190,000 12,414 250,051 37.

There has been an overall decrease of $1.433 billion or 2.62% in current expenditure in 2004, compared with an increase of $9.686 billion or 21.51% in 2003.
The decrease was due mainly to the following: • A decrease of $2.101 billion or 4.62% in expenditure by Ministries, Departments and Regions, compared with an increase of $11.606 billion or 34.26% in 2003.

Employment costs have increased by $1.077 billion or 6.7% while expenditure on Other Charges decreased by $3.178 billion; and • An increase of $245.084M or 3.15% in the repayment and servicing of the Public Debt from $7.790 billion to $8.035 billion.

38.
38.

Capital expenditure has increased by $1.913 billion or 9.28%, compared with an increase of $3.753 billion or 22.26% in 2003.

Compared with the Total Funds Available, there has been a shortfall of $7.188 billion or 24.19%.

A similar shortfall of $9.688 billion or 31.97% was noted in 2003.
These figures would be affected by the observations made in the relevant sections of this report on the capital programmes of individual Ministries and Departments where several instances were noted where disbursements made by funding agencies had not been brought to account as capital expenditure.

11 The main Ministries that have not achieved their anticipated levels of capital expenditure 39. activity in 2004 are as follows: Name of Ministry/Department Revised Allotment Actual Expend.
Shortfall $'000 $'000 $'000 Min.

of Finance Min.

of Labour, Human Services Min.

of Public Works Min.

of Housing & Water Min.

of Education Min.

of Local Government & Reg.

Dev.

Min.

of Health 7,935,655 3,504,821 962,601 331,786 9,008,186 3,661,162 1,976,968 871,100 927,073 8,415,475 3,227,750 1,675,935 676,539 811,850 4,430,834 630,815 592,711 433,412 301,033 194,561 115,223 Total 25,342,745 18,644,156 6,698,589 STATEMENT OF THE PUBLIC DEBT 40.
In accordance with Article 221 of the Constitution, the Public Debt of Guyana and the service of that debt are a direct charge on the Consolidated Fund.

In addition, Section 3(1) of the External Loans Act, Chapter 74:08 of the Laws of Guyana, as amended by Order No.

31 of 1991, authorises the Government to raise loans outside of Guyana not exceeding $400 billion.
Section 3(6) of the said Act also requires all agreements relating to such loans to be laid before the National Assembly as soon as practicable after the execution of such agreements.

During 2004, nine loans were contracted and the related agreements were laid in the National Assembly on the 21 July 2005.

In addition, the ten outstanding agreements relating to new loans contracted in 2003 were also laid in the National Assembly on the 21 July 2005.
The following are details of new loans for 2004: # Date of Agreement Loan Ref.

Lending Agency Description of Loan Amount ‘000 06-01-04 24-03-04 28-05-04 28-05-04 30-07-04 30-07-04 24-09-04 11-02-04 30-03-04 1487/SF-GY 1516/SF-GY 1541/SF-GY 1544/SF-GY 1550/SF-GY 1551/SF-GY 1558/SF-GY 16/SFR–GU 4/SFR-OR–GU IDB IDB IDB IDB IDB IDB IDB CDB CDB G/town Solid Waste Manage.
Program Social Statistics & Policy Analysis Program Health Sector Program Health Sector Program Fiscal & Financial Management Program Fiscal & Financial Management Program Agriculture Support Services Programme Secondary Town Development Programme Reconstruction of Sea Defence USD 1,500 USD 3,450 USD 350 USD 1,150 USD 15,000 USD 13,000 USD 22,500 USD 7,350 USD 4,400 12 41.
The system provides for the Accountant General to maintain a Register of the Public Debt, and whenever debts are incurred he is informed by way of correspondence and other relevant documents for the purpose of updating his records.

When repayments are made the Register is updated accordingly.
At the end of the year, the Minister of Finance prepares an official schedule of public debt outstanding in the name of the Government, other levels of government and public enterprises and submits it for audit examination and certification.

42.

In addition to the Public Debt Section of the Accountant General's Department, the Ministry of Finance has a Debt Management Division.
While much of the work performed by this Division duplicates that of the Public Debt Section, the former nevertheless provides for an independent check of the latter.

However, documentation relating to new debts and the repayment, cancellation and rescheduling of debts was not received by the Accountant General's Department but by the Debt Management Division.

As a result, the Accountant General's records had to be updated from the records of the Debt Management Division.
The Audit Office again recommends that copies of all the relevant documentation relating to all debts contracted by the Government be forwarded to the Accountant General’s Department for updating of its records.

In addition, this department should carry out monthly reconciliation of its records with those of the Debt Management Division.

(2004/05) 43.

The Public Debt Register was not properly maintained as several entries were incompletely written up e.g.

period of loan and principal payment.


In addition, a system was not in place for the monitoring of disbursements by funding agencies and for updating the disbursement column of the Register.

This column was being written up from monthly statements from the loan creditors instead of from the submission of relevant documentation from executing agencies attesting to the disbursements.

44.

The Statement of the Public Debt was not prepared in full compliance with Section 69 (2) of the FMA Act.
Pertinent information for each issue of public debt outstanding such as the amount unpaid at the beginning and end of the current fiscal year including accrued interest, commissions and repayment arrears, applicable rate of interest, and the aggregate amount of the debt service cost of the debt due and payable during the current fiscal year was omitted from the Statement.

45.

The reported Public Debt as at 31 December 2004 (i.e.
debts which are required to be serviced out of the Consolidated Fund only and which do not include those of Bank of Guyana and parastatal entities) is shown on pages 2/12 to 2/30 and is summarised below: 13 Description External G$`000 Internal G$`000 Total G$`000 Unfunded Funded 216,414,283 - 60,863,419 5,782,063 277,277,702 5,782,063 Sub-total 216,414,283 66,645,482 283,059,765 Treasury Bills (90 days) (182 & 365 days) - - 4,263,000 43,705,600 4,263,000 43,705,600 Total 216,414,283 114,614,082 331,028,365 46.
As can be noted, the total Public Debt stood at $331.028 billion, compared with G$334.929 billion at the end of 2003, a decrease of G$3.901 billion.

Expressed as a factor of current revenue, the total Public Debt at the end of 2004 was 5.78 times current revenue compared with a factor of 6.88 at the end of 2003 and 6.69 at the end of 2002.

47.

The External Debt at the end of 2004 was G$216.414 billion, compared with G$218.386 billion at the end of 2003 a decrease of G$1.972 billion.
In equivalent United States dollars, the External Debt as at 31 December 2004 was US$1.086 billion, compared with US$1.127 billion at the end of 2003, a decrease of US$41M.

This decrease was due mainly to (a) repayments totalling US$148.043M (b) disbursements totalling US$75.044M in respect of loans contracted and (c) the movement of the exchange rate from US$1 = G$193.76438 to US$1 = G$199.25063.

48.
48.

The Internal Debt has also decreased by G$1.929 billion from G$116.543 billion to G$114.614 billion due mainly to a decrease in outstanding treasury bills from $50.103 billion to $47.969 billion.

In 2003, the Internal Debt had increased by G$12.652 billion.

49.

In view of the foregoing observations, the completeness, accuracy and validity of the amounts shown in the Statement of Public Debt in pursuance of Section 69(2) of the FMA Act, could not be satisfactorily determined.
STATEMENT OF OUTSTANDING LOANS OR CREDITS GUARANTEED BY THE GOVERNMENT 50.

In accordance with Section 3(1) of the Guarantee of Loans (Public Corporations and Companies) Act, Chapter 77:01 of the Laws of Guyana, the Government is authorised to guarantee the discharge by a Corporation or Company of its obligations under any agreement which may be entered into by the Corporation with a lending agency in respect of any borrowing by that Corporation which is authorised by the Government.
The aggregate amount of the liability of the Government in respect of guarantees given under the said Act shall not, at any time, exceed the sum of $1 billion.

14 51.

The system provides for a corporation or company to seek the approval of the Minister of Finance to raise a loan from a lending agency and for the Government to be the guarantor.

The Minister will consider the application and if he considers it appropriate will approve it.
The Accountant General is informed of all new guarantees as well as all repayments made, for the purpose of updating his records.

At the end of each year, he is required to certify and issue an official schedule of Government Guarantees in accordance with Section 73(1) of the FMA Act.

52.

According to the Statement of Outstanding Loans or Credits Guaranteed by the Government, as set out on page 2/31, the total outstanding liability as at 31 December 2004 was $1.544 billion.
Therefore, the Government’s guarantee limit has been exceeded by $544M.

The following table shows the list of outstanding loans and credits guaranteed by the Government with appropriate remarks: Name of Government Agency Lending Agency Remarks Outstanding Liability $’000 Guyana Transport Services Ltd. Bank of India 12,752 Entity no longer in existence.

Guyana Telecommunications Corporation ITT World Comm.
Inc. 38,256 Guyana Pharmaceutical Corporation Guthrie Booker TECNO BAGO 899,617 According to Debt Management, creditor no longer exists.

has GOG assumed responsibility for repayment of this debt.

Guyana State Corporation Commonwealth Dev Corp. (CDC) 123,137 Entity no longer in existence.

Guyana National Co-operative Bank Banco Nacional de Cuba 470,431 has assumed GOG responsibility for repayment of this debt.

Total 1,544,193 53.
Total 1,544,193 53.

In my previous Report, it was recommended that the above liabilities be transferred to the Public Debt in view of the fact that all the above entities are no longer in existence and the responsibility to discharge these liabilities now rests with the Government.

However, it is disappointing to note that at the time of reporting in March 2006, no action was taken on this matter.
The Audit Office again recommends that the Ministry of Finance and the Accountant General’s Department take steps to transfer the above liabilities to the Public Debt.

(2004/06) 15 54.

In previous reports, several deficiencies in the recording, monitoring and reporting of outstanding loans and credits guaranteed by Government were highlighted.

These deficiencies continued to prevail in 2004, and it is again disappointing to note that no positive action was taken to effect improvements to the system.
The main deficiencies include: • The Register of Loans or Credits Guaranteed by the Government was not updated since 1982.

A new register was, however, introduced in March 1994 to reflect outstanding loans or credits guaranteed, using the information from the Debt Management Division of the Ministry of Finance; • An examination of the new register revealed that this record was only written up to show the maximum liability contracted and the outstanding liability at the end of each year.
There was no continuous recording of disbursements by funding agencies and repayments made; • The statement was not prepared from records maintained in the Accountant General's Department but from confirmations received from the borrowing corporations and from the records kept at the Debt Management Division; • The relevant files kept at the Accountant General's Department did not contain adequate information for a proper evaluation of the status of each loan or credit guaranteed by the Government.
For example, details of repayments made by the relevant agencies and copies of certified statements of indebtedness as well as audited financial statements were not contained in the files, resulting in much difficulty being experienced in attempting to verify the completeness and accuracy of the amounts shown in the financial statement; and • The inadequate record keeping resulted in a situation whereby there was no assessment of whether interest might have been accruing on some of the loans or credits outstanding.
55.

It is evident from the above, that an effective system was not in place to monitor the borrowing by corporations and to ensure that the provisions of the Guarantee of Loans (Public Corporations and Companies) Act are strictly observed.

The absence of such a system might have contributed to the borrowing by Public Corporations exceeding the statutory limit.

The Accountant General explained that the above state of affairs was due to staff constraints.
It should be mentioned that the authorised staffing of the Accountant General’s Department was 261 while actual staffing was 122, giving a vacancy rate of 53%.

The Audit Office recommends that the Ministry of Finance review the staffing situation in the Accountant General’s Department with a view to ensuring that the Department is adequately staffed to fulfil its responsibilities.

(2004/07) 16 STATEMENT OF OUTSTANDING LOANS AND ADVANCES MADE FROM THE CONSOLIDATED FUND 56.
Provisions were previously made in the Annual Estimates of Expenditure of certain Ministries and Departments to make loans and advances to public corporations and boards, municipalities, local authorities, statutory bodies, co-operative societies, and private parties, e.g.

remigrated officers, miners, and students.

These agencies and individuals made repayments directly to the Ministries concerned which were required to keep adequate records for all such loans and advances.
Annual statements were to be submitted to the Accountant General to enable him to effect reconciliation with his records and to prepare financial statements for audit examination and certification.

57.
57.

The Statement of Outstanding Loans and Advances made from the Consolidated Fund as at 31 December 2004 reflected a balance of $6.647 billion of which the following are main loans: Description LINMINE Mards Rice Milling Company Ltd. Guyana Airways Corporation Total Amount $'000 5,665,853 500,000 438,930 6,604,783 58.

In view of the financial difficulties of LINMINE as well as its impending privatisation, the recoverability of $5.666 billion showed as outstanding as at 31 December 2004, may be in doubt.
A similar observation was made in respect of the former Guyana Airways Corporation and the Mards Rice Milling Company Limited, which are indebted to the Government in the sum of $438.930M and $500M respectively.

17 STATEMENT OF EXPENDITURE IN RESPECT OF THOSE SERVICES WHICH BY LAW ARE DIRECTLY CHARGED ON THE CONSOLIDATED FUND 59.
Expenditures in respect of those services which by law are directly charged upon the Consolidated Fund, otherwise known as Statutory Expenditure, do not form part of the voted provisions approved by the National Assembly but are a direct charge upon the Consolidated Fund.

Such expenditures include the repayment and servicing of the Public Debt, the emoluments of holders of constitutional offices and pensions and gratuities to public officers.
The Statement of Statutory Expenditure for 2004 is shown on page 2/33, and is 60. summarised below with comparative figures for the preceding two years: Description Internal Debt - Principal “ “ - Interest External Debt – Principal “ “ - Interest 2004 $'000 2003 $'000 2002 $'000 34,247 2,949,553 3,519,174 1,531,667 49,834 2,956,665 2,437,905 2,345,153 124,562 4,312,827 2,363,539 3,098,511 Sub-Total 8,034,641 7,789,557 9,899,439 Constitutional Offices Pensions & Gratuities Payments to Dependants’ Pension Fund 381,277 1,454,544 318,320 1,119,692 334,872 910,704 30,000 5,257 7,125 Total Statutory Expenditure 9,900,462 9,232,826 11,152,140 61.
As can be noted, the repayment and servicing of the Public Debt increased by $245.084M or 3.15% from $7.790 billion to $8.035 billion, compared with a decrease of $2.110 billion in 2003.

This was due to an increase of $1.081 billion in the repayment of external principal.

Expressed as a percentage of current revenues, the repayment and servicing of the Public Debt in 2004 represented 14.02% of current revenue, compared with 16.02% and 20.97% in 2003 and 2002, respectively.

62.
62.

Interest charges relating to the servicing of the Public Debt totalled $4.481 billion, representing 55.77% of the total payments thereof, compared with $5.302 billion or 68.06% in 2003.

In 2002, 74.87% of the repayment and servicing of the Public Debt represented interest charges.

In other words, over the last three years interest charges averaged 66.23% of the total payments made in respect of the repayment and servicing of the Public Debt.
18 STATEMENT OF RECEIPTS AND PAYMENTS OF THE CONTINGENCIES FUND 63.

Pursuant to Article 220 of the Constitution, a Contingencies Fund was established as a sub-fund of the Consolidated Fund.

It is funded out of the Consolidated Fund and is not to exceed in aggregate two percent of the estimated annual expenditure of the last preceding fiscal year.

64.
64.

In accordance with Section 41 of the FMA Act, the Minister responsible for finance is authorised to make advances from the Contingencies Fund only if he is satisfied that an urgent, unavoidable and unforeseen need has arisen (a) for which no moneys have been appropriated or for which the sum appropriated is insufficient (b) for which moneys cannot be reallocated as provided for under the FMA Act and (c) which cannot be deferred without injury to the public interest.
Where any advance is made, a supplementary estimate must be laid before the National Assembly as soon as is practicable for the purpose of properly authorising the replacement of the amount advanced.

65.

The Statement of Receipts and Payments of the Contingencies Fund for the year ended 31 December 2004 is shown on pages 2/34 to 2/36.

Total payments of the Fund amounted to $2.647 billion, compared with $1.897 billion in 2003, an increase of $750M.
Total receipts from the Consolidated Fund amounted to $1.188 billion, compared with $3.191 billion in 2003, a decrease of $2.003 billion.

This gives an excess of payments over receipts of $1.459 billion.

The following is a summary of the payments made from the Contingencies Fund for the period under review: Description No.
of Advances Amount $’ Ministry of Public Works Ministry of Housing & Water Ministry of Finance Ministry of Home Affairs Accountant General’s Dept.

Region No.

1 Guyana Defence Force Office of the President Region No.

6 Ministry of Legal Affairs Supreme Court Region No.

4 Parliament Office Others Total 19 66.


Twenty-seven of the above advances totalling $1.459 billion remained outstanding as at 31 December 2004.

In addition, nineteen advances totalling $37.634M granted during the period 1986 to 1995 and also outstanding as at 31 December 2004 were not reflected in the Statement of Receipts and Payments of the Contingencies Fund.

As a result, the amounts shown in the statement could not be relied upon.
Up to the time of reporting, the nature of the nineteen advances could not be determined.

Given the time period involved and the fact that there was no financial reporting during that period 1986 to 1991, it may not be possible to ascertain how the amounts were expended for the purpose of replenishing the Fund.

67.

In my previous Report, it was recommended that the Ministry of Finance prepare a supplementary estimate for the above amount and submit it to the National Assembly for its approval.
In this way, the Contingencies Fund would have been replenished with the outstanding amount.

At the time of reporting, the position remained the same.

The Audit Office again recommends that the Ministry of Finance prepare a supplementary estimate for the above amount and submit it to the National Assembly for its approval.

In this way, the Contingencies Fund would have been replenished with the outstanding amount.

At the time of reporting, the position remained the same.

(2004/08) 68.
(2004/08) 68.

According to Section 41(4) the FMA Act, the total of the amounts permitted to be drawn from the Fund shall not exceed 2 % of the estimated annual expenditure of the last preceding fiscal year.

Estimated total expenditure for 2003 was $72.946 billion and payments from the Fund for 2004 should not have exceeded $1.459 billion.

However, payments from the Fund totalled $2.647 billion, resulting in payments exceeding the statutory limit by $1.188 billion.

69.
69.

In previous reports, the abuse of the Contingencies Fund was highlighted.

There was clear evidence that the Fund was used to meet routine expenditure when budgetary allocations were exhausted.

This was so because recourse to the Contingencies Fund was an easier and more expedient proposition than seeking Supplementary Estimates from Parliament.
However, in doing so the intent of the Law was being violated in that a significant number of advances granted from the Fund did not satisfy the criteria for the grant of such advances.

70.

For the period under review, it is disappointing to note that the Contingencies Fund continued to be abused in that a number of advances granted from the Fund did not meet the above stated criteria.
The following are examples: 20 Ministry/Region Particulars Ministry of Housing & Water Ministry of Legal Affairs “ “ “ “ “ “ “ “ Office of the President Region No.
1 “ “ “ Ministry of Education Procurement of goods to local suppliers Purchase of Land Cruiser “ “ 2 vehicles “ “ furniture & equipment “ “ motor car Construction of nursery school “ “ Health Hut Extension of Primary School Total Amount $’000 28,163 6,496 3,430 9,957 4,200 13,000 1,000 6,500 72,746 BALANCES HELD ON DEPOSIT BY THE ACCOUNTANT GENERAL AND THE OUTSTANDING ADVANCES MADE 71.
Section 42 of the FMA Act provides for the Minister of Finance to establish one or more Deposit Funds into which public moneys shall be paid, pending repayment or payment for the purposes for which the moneys were deposited.
On the establishment of such a Fund, the Minister shall specify to the National Assembly: (a) the source or sources of money in the Fund; (b) the purpose or purposes for which moneys may be expended from the Fund; (c) the banking arrangements for the Fund; and (d) the intended investment strategy for the moneys deposited in the Fund.

It should be noted that no Funds were established during the period under review.

72.
72.

The Accountant General is responsible for managing the old Deposits Fund Bank Account which is held at the Bank of Guyana and styled "Accountant General for Deposits Fund" and was required to keep adequate records to ensure proper accountability of the Fund.
He was authorised to make advances from the Fund not exceeding in the aggregate $8M, or such greater sum as the National Assembly may by resolution direct: • on behalf of, and recoverable from, other Governments; • to officers where such advances are in the public interest; and 21 • to, or on account of, trusts or other funds administered by the Government, or to, or on behalf of, statutory bodies, public authorities or institutions where such advances are in the public interest and are recoverable within a period not exceeding twelve months after the close of the financial year in which such advances are made.
73.

Prior to 1996, the last audited Statement of Deposits held by the Accountant General and Outstanding Advances made therefrom was in respect of 1981, and therefore a gap in financial reporting covering a period of fourteen years existed.

In addition, the ledgers relating to the Deposits Fund were not written up since September 1987 and therefore the exact balance on the Fund could not be properly determined.
The financial statement for the period under review as, however, prepared based on submissions by Ministries, Departments and Regions but in the absence of reconciliation with the Ministry's records, the amounts shown in the statement could not be relied upon.
The Statement of Deposit held by the Accountant General and Outstanding Advances 74. made there from is shown on pages 2/37 to 2/38 and is summarised below: Balances Held on Deposit Held for Investments " on behalf of Ministries/Departments/Regions " " " " Dependants' Pension Fund " " " " Sugar Industry Welfare Com.

Total Outstanding Advances Statutory Bodies Guyana Gold Board Crown Agents Min.
of Human Services Motor Vehicles Imprest Personal Total $'000 1,318,882 1,164,621 459,613 50,691 2,993,807 $’000 1,554,456 1,350,280 108,363 120,000 112,562 110,514 8,441 3,364,616 22 75.

As can be noted, the balance on the Deposits Fund as at 31 December 2004 was $2.994 billion while the bank account reflected a balance of $1.955 billion as at this date.

However, although the cash book was written up-to-date, it was not cast and balanced for a number of years.
In addition, it could not be determined when last the account was reconciled.

Attempts were, however, made to reconcile the monthly transactions with effect from January 1995 but in the absence of reconciliation in the intervening periods, such later reconciliation could not be relied upon.

76.
76.

The amount of $1.319 billion shown as deposits held for investments relate to sums held on behalf of the Sugar Industry Labour Welfare Fund, the Sugar Industry Rehabilitation Fund and the Sugar Industry Price Stabilisation Fund.

These entities were, however, last audited to 1993, 1980 and 1980 respectively and therefore it was not possible to properly verify the accuracy of the above amount using the entities' records.

77.
77.

The records at the Accountant General's Department were not maintained in a manner so as to adequately monitor or control advances granted from the Deposits Fund.

As such, it was not possible to easily ascertain either the total advances made or the total amounts outstanding.

As a result, the amount of $3.365 billion shown as advances outstanding as at 31 December 2004 could not be substantiated.

78.
78.

The Statement also includes an amount of $459.613M shown as deposits on behalf of the Dependants' Pension Fund.

However, the last set of audited accounts in respect of this entity was in respect of 2000.

As a result, the accuracy of this amount could not have been properly determined from the entity's records.

79.
79.

In view of the foregoing observations, the completeness, accuracy and validity of the amounts shown in the Statement of Balances held on Deposit by the Accountant General and Outstanding Advances made in pursuance of Section 42 of the FMA Act, could not be satisfactorily determined.

CURRENT ASSETS AND LIABILITIES OF THE GOVERNMENT 80.
The current assets and liabilities of the Government comprise mainly cash and bank balances and cash equivalents as well as short-term liabilities usually in the form of advances from the bank by way of overdrafts as well as the issue of Treasury Bills.

The FMA Act establishes the Consolidated Fund, the Contingencies Fund and the Deposits Fund.

The balance sheets of these funds at the end of the year would normally comprise the current assets and liabilities of the Government.

81.
81.

The Statement of Current Assets and Liabilities of the Government for the year ended 31 December 2004 is shown on page 2/39 and is summarised as follows.

As can be noted, current assets totalled $6.922 billion while current liabilities amounted to $49.316 billion, resulting in a net current liability of $42.394 billion.
23 Current Assets Cash at Bank of Guyana in respect of Central Government Accounts Cash at Bank of Guyana in respect of special accounts Cash at Bank of Guyana in respect of Redemption of Treasury Bills Account Less: Current Liabilities 90 days Treasury Bills 180 days Treasury Bills 360 days Treasury Bills Sugar Industry Welfare, Labour, Rehabilitation, & Price Stabilisation Funds Miscellaneous deposits Dependants’ Pension Fund and Sugar Industry Welfare Committee $M $M 17,974 8,433 (19,485) 6,922 4,222 9,040 33,072 46,334 1,319 1,153 510 49,316 Net Current Liability as at 31 December 2004 42,394 82.
In relation to the amount of $17.974 billion shown as balances held at the Bank of Guyana in respect of Central Government, the following gives a breakdown, with comparative figures at the end of the preceding year: Description Amount 2004 $M Amount 2003 $M Consolidated Fund: 407 Account 400 Account Deposits Fund Contingencies Fund General Account Non-Sub-Accounting Min./Depart.
Other Ministries/Departments' A/cs Monetary Sterilisation Account 6,459 (45,550) 1,955 1,431 4,075 9,586 (8,446) 41,724 - (44,434) 2,331 580 10,557 4,000 (3,036) 44,294 Total 11,234 14,292 24 83.

There were differences between the bank account balances reported on the Statement of Current Assets and Liabilities of the Government and that in the records of the Bank of Guyana.
According to the records of the Bank, the new Consolidated Fund account reflected a positive balance of $6.459 billion as at 31 December 2004, compared to a negative balance of $6.153 billion as noted above.

In addition, the total bank account balances of Other Ministries and Departments amounted to a negative balance of $8.446 billion, compared to a positive balance of $10.907 billion as reported on the Statement.

84.
84.

The General Account is an intermediate account that was set up by administrative arrangements to monitor and control releases of funds from the Consolidated Fund to the accounts of Ministries and Departments.

As such, at the end of each month, and certainly at the end of the year, this account should reflect a 'nil' balance.

However, as noted above, it reflected a balance of $4.075 billion at the end of 2004.
In addition, the cash book was not written up to reflect cumulated balances and, as in the case of the Consolidated Fund, only the monthly transactions in the cash book were being reconciled with entries in the bank statement.

The Audit Office again recommends that the Accountant General’s Department take steps to effect the closure of the General Account and to transfer the balance to the Consolidated Fund (2004/09) 85.
Non-Sub-Accounting Ministries and Departments are those Ministries and Departments which, because of their size and/or nature of operations, did not have their own main bank accounts.

Such Ministries/Departments include Ministries of Foreign Affairs, Labour, Legal Affairs and Trade.
Funds were released from the Consolidated Fund into the Non-Sub- Accounting Ministries and Departments Bank Account under the control of the Accountant General who made payments on behalf of the concerned Ministries and Departments.

As noted above, this account reflected a balance of $9.585 billion as at the end of 2004, mainly because the unspent amounts over the years had not been paid over to the Consolidated Fund.
In addition, the cash book did not reflect cumulated balances and it could not be determined when last this account was reconciled.

The Audit Office recommends that the Accountant General’s Department review the status of this bank account in the light of the large amount of funds held in it, and take the necessary steps to effect transfers to the Consolidated Fund (2004/10) 86.
In respect of the bank accounts of Ministries, Departments and Regions, the total of all the bank balances amounted to a negative balance of $8.446 billion at the end of 2004, of which the following reflected balances in excess of $100M: 25 Account No.
Description 102 404 964 981 993 1004 3034 3049 3119 3163 3183 3194 3197 3198 3215 4000 Total Accountant General Interest on Bonds Redemption of Treasury Bills A/c Government of Guyana Omai Royalties Revenue & Deposits Fund Receipts Student Loan Fund A/c Student Loan Fund A/c C.O.P.

Official-Bail A/c A/G Sub-Treasury – Region # 9 A/G for New Nat.

Lotteries A/c Poor Rural Comm.

Support Service Min.


of Housing & Water Low Inc. GRA Customs & Trade Administration GRA Customs & Trade Administration Guyana Revenue Authority Min.

of Health Lotto Fund A/c Registrar Supreme Court Execution Sale Amount $'000 3,774,227 (19,485,263) 310,395 664,048 261,440 278,879 135,238 103,942 345,606 281,843 134,271 255,029 411,583 184,955 118,589 197,976 (12,027,242) 87.

As can be noted, the Redemption of Treasury Bills Account No.

404 was overdrawn by $19.485 billion.


It is evident that the balance on this account was not being carefully monitored to ensure the timely transfers of funds from the Consolidated Fund as and when Treasury Bills are redeemed.

26 88.

There were 114 inactive accounts with net balances totalling $2.204 billion as at 31 December 2004.

Forty of these reflected overdrafts of $690.503M.

Shown below is a list of inactive accounts in overdraft (in excess of $1M).

Account №.
Account №.

Description 112 213 301 444 506 861 902 926 929 932 938 946 3013 3024 3044 3065 3070 3076 3077 3079 3088 3083 3095 3112 Total Commissioner Inland Revenue - PAYE A/c Ministry of Labour & Social Security Sub-Comptroller Customs - NA Imprest A/c Ministry of Foreign Affairs - Imprest A/c Accountant General - Salaries A/c Region No.

10 - Salaries A/c, Education Ministry of Labour - Public Assistance Imprest A/c Ministry of Education & Cultural Dev.
- Main A/c Ministry of Public Works & Communication A/c Office of the President & CAB - Main A/c Ministry of Agriculture - Main A/c Ministry of Health - Main A/c Comptroller of Customs & Excise - Salaries A/c Inland Revenue Department - Salaries A/c A/G Sub-Treasury Region # 4 Sec Teaching Service Comm REO Region # 6 District Commissioner – East Coast District Commissioner – East Bank A/G for PS Ministry of Health REO Essequibo Islands GAHEF - Salaries A/c West Dem.

Magistrate District Bastardy & Maint.


West Dem.

Mag.

Bastardy & Maint.

Amount $’000 32,949 26,565 9,417 51,635 1,946 5,466 270,586 78,115 8,268 28,930 6,597 102,899 3,133 1,242 5,189 5,610 1,058 20,915 8,548 9,140 1,307 1,208 1,201 5,466 687,390 The Audit Office recommends that the Accountant General’s Department take steps to effect the closure of all inactive accounts with positive balances and to transfer these balances to the Consolidate Fund.
(2004/11) The Audit Office also recommends that, given the passage of time and the difficulty that might be involved in investigating the reasons for the overdrafts, the Ministry of Finance take steps to submit a supplementary estimate in the National Assembly in order to liquidate the overdrafts on the inactive accounts and to effect their closure.

(2004/12) 27 89.

The majority of the new bank accounts, particularly those of the larger Ministries, had not been reconciled since they were established.
Needless to mention, the problems associated with the old bank accounts have been repeated in respect of the new accounts, thereby not only compounding such problems but also defeating the purpose of opening new bank accounts and starting from a clean position.

In this regard, the Audit Office reiterates the importance of implementing recommendation 2004/03.

90.
90.

Section 22 of the FAA Act had authorised the Minister of Finance to borrow in whole or in part, by means of advances from a bank, or by the issue of Treasury Bills, money for the purpose of meeting current requirements of the Government.

In relation to the former, such power was exercised by means of a fluctuating overdraft.

In addition, in accordance with Section 13(3) of the said Act, the Government was not liable for any overdraft incurred other than those authorised under this section of the Act.
Despite this legal requirement, as indicated above, numerous bank accounts were overdrawn without the authority of the Minister.

91.

The Monetary Sterilisation Account was set up in 1993 to capture the proceeds from the issue of medium term (i.e.

182 & 365 days) Treasury Bills.

Previously, such proceeds were paid into the Consolidated Fund to meet current requirements within the meaning of Section 22 of the FAA Act, as is currently the practice in respect of short-term (i.e.

90 days) Treasury Bills.


It therefore appears inconsistent for the proceeds from the issue of short-term Treasury Bills to be paid over to the Consolidated Fund while those relating to the issue of medium-term Treasury Bills were being kept outside of the Consolidated Fund in a special bank account.

Indeed, Section 22(5) of the Act had stipulated that the principal and interest of all Treasury Bills and any related expenses are charged on and are payable out of the revenues.
It follows therefore that the proceeds from the issue of Treasury Bills, whether short-term or medium-term, are required to be paid into the Consolidated Fund.

The failure to do so in respect of medium-term Treasury Bills appears to be a violation of the Law.

92.
92.

It would also appear that the issuing of medium-term Treasury Bills was not fulfilling the requirement of Section 22 of the FAA Act in that the proceeds were not used to meet current requirements but were kept outside of the Consolidated Fund in this special bank account.

93.

As can be noted, the Monetary Sterilisation Account reflected a balance of $41.724 billion as at 31 December 2004, compared with $44.294 billion as at 31 December 2003 and $44.336 billion at the end of 2002.
However, according to the Public Debt Statement, as at 31 December 2004, amounts totalling $43.706 billion were outstanding in respect of medium-term Treasury Bills, giving an unexplained difference of $1.982 billion.

94.
94.

Given the use of actual bank balances instead of cash book balances, the absence of reconciliation of the vast majority of Government bank accounts, incorrect recordings of current assets, and independent recordings of Other Liabilities totalling $2.982 billion, the completeness, accuracy and validity of the amounts shown in the financial statements as current assets and liabilities of the Government as at 31 December 2004, could not be satisfactorily determined.
28 END OF YEAR BUDGET OUTCOME AND RECONCILIATION REPORT (REVENUE) The End of Year Budget Outcome and Reconciliation Report, as compared with the 95.
Estimates of Revenue is shown on page 2/40 and is summarised below: Current Revenue Revenue Actually Paid into Consolidated Fund Estimates of Revenue 2004 $'000 57,288,307 47,950,201 Over/(Under) the Estimates 9,338,106 Capital Revenue Revenue Actually Paid into Consolidated Fund Estimates of Revenue 18,249,936 22,888,833 Over/(Under) the Estimates (4 ,638,897) 96.
According to Section 68 (1) of the FMA Act, the Minister of Finance is required to include in the End of Year Budget Outcome and Reconciliation Report, a detailed explanation of any significant difference between the annual estimates of revenues and the out-turn of the revenues.

Out-turn has been defined in the Act as the actual amount of Government receipts received during the fiscal year.
The Minister is also required to include in his explanation, the impact of (a) movements in the underlying economic assumptions and parameters used in the preparation of the annual budget proposal (b) changes to revenue policies during the year and (c) slippages, if any, in the delivery of the budget measures.
However, this explanation was not provided in the Report presented for audit examination and as a result, it could not be ascertained the reasons for the significant differences between the estimates of revenue and the actual amount of Government receipts received.
In view of the foregoing observations, the completeness, accuracy and validity of the amounts shown in the Statement of End of Year Budget Outcome and Reconciliation Report (Revenue) made in pursuance of Section 68(1) of the FMA Act, could not be satisfactorily determined.

97.

There was a difference of $3.992 billion between Capital Revenue as reflected in the above Report and the amount actually paid into the new Consolidated Fund, as highlighted in paragraph 28.
This has resulted in the Capital Revenue being overstated by $3.992 billion.

29 END OF YEAR BUDGET OUTCOME AND RECONCILIATION REPORT (EXPENDITURE) 98.
The End of Year Budget Outcome and Reconciliation Reports as compared with the Estimates of Expenditure, comprising both current and capital, are shown on pages 2/41 to 2/45, and is summarised below: Current Expenditure Actual Expenditure Approved Allotment 2004 $'000 53,279,782 51,667,374 Over the Allotment 1,612,408 Capital Expenditure Actual Expenditure Approved Allotment 22,524,517 23,943,641 Under the Allotment 1,419,124 99.
In accordance with Section 68 (1) of the FMA Act, the Minister of Finance is required to include in the End of Year Budget Outcome and Reconciliation Report, a detailed explanation of any significant difference between annual estimates of current and capital expenditures and the out-turn for both categories of expenditure.
This explanation shall include the impact of (a) movements in the underlying economic assumptions and parameters used in the preparation of the annual budget proposal (b) changes to expenditure policies during the year and (c) slippages, if any, in the delivery of the budget measures.
However, this explanation was not provided in the Report presented for audit examination and as a result, it could not be ascertained the reasons for the significant differences between the estimates of current and capital expenditure and the actual amount of expenditures made during the year.
In view of the foregoing observations, the completeness, accuracy and validity of the amounts shown in the Statement of End of Year Budget Outcome and Reconciliation Report (Expenditure) made in pursuance of Section 68(1) of the FMA Act, could not be satisfactorily determined.

30 STATEMENT OF CONTINGENT LIABILITIES 100.


According to Section 73 (2) of the FMA Act, the Minister of Finance is required to prepare a Statement of Contingent Liabilities which forms a component of the annual consolidated financial statements is shown on page 2/46.

The Act defines a contingent liability as “a future commitment, usually to spend public moneys, which is dependent upon the happening of a specified event or the materialisation of a specified circumstance”.
The following table shows the contingent liabilities of the Government with appropriate remarks: Name of Government Agency Lending Agency Remarks Outstanding Liability $’000 Guyana Transport Services Ltd. Bank of India 12,752 Entity no longer in existence Guyana Telecommunications Corporation ITT World Comm.

Inc. 38,256 According to Debt Management, creditor no longer exists.
Guyana Pharmaceutical Corporation Guyana State Corporation Guyana National Co- operative Bank Guthrie Booker TECNO BAGO Commonwealth Dev.

Corp. (CDC) Banco Nacional de Cuba 899,617 has GOG assumed responsibility for repayment of this debt.

123,137 Entity no longer in existence 470,431 has GOG assumed responsibility for repayment of this debt Total 1,544,193 101.
In my previous Report, it was recommended that the above liabilities be transferred to the Public Debt in view of the fact that all the above entities are no longer in existence and the responsibility to discharge these liabilities now rests with the Government.

However, it is disappointing to note that at the time of reporting in March 2006, no action was taken on this matter.

Further it should be noted that the statement submitted was not prepared in accordance with the Act.

102.
102.

In view of the foregoing observation, the completeness, accuracy and validity of the amount shown in the Statement of Contingent Liabilities made in pursuance of section 73(2) of the FMA Act, could not be satisfactorily determined.

31 FINANCIAL REPORT ON EXTRA-BUDGETARY FUNDS 103.

According to the Report, no Extra-budgetary Funds were created during the period under review.

APPROPRIATION ACCOUNTS OF HEAD OF BUDGET AGENCIES 104.
The appropriation accounts of Head of Budget Agencies for the year ended 31 December 2004 in respect of the votes for which they were responsible, comprising both capital and current, are shown on pages 2/47 to 2/215.

These accounts are subject to the comments made under the relevant sections of this report dealing with the accounts of Ministries/Departments/ Regions.

RECEIPTS AND DISBURSEMENTS BY HEAD OF BUDGET AGENCIES 105.
The statements of receipts and disbursements by Head of Budget Agencies for the year ended 31 December 2004 are shown on pages 2/216 to 2/233.

These statements are also subject to the comments made under the relevant sections of this report dealing with the accounts of Ministries/ Departments/Regions.

REPORTS BY MINISTRIES/DEPARTMENTS/REGIONS AGENCY 01 & DIVISIONS 501 & 502 OFFICE OF THE PRESIDENT Current Expenditure 106.
The expenditure of $16.384M under Maintenance of Buildings included payments totalling $2.287M made on seven contracts.

These contracts were approved without the required system of quotations.

Another breach of Tender Board Procedures arose when the Department’s Tender Board approved of the award of four contracts valued at $2.334M without any form of competitive bidding.

The Head of the Budget Agency explained that competitive bids were not solicited because of security reasons.
Notwithstanding this, the Audit Office is of the view that there ought to be some form of competitive bidding for the procurement of goods and services in the interest of ensuring transparency as well as good value for money.

In the Auditor General’s report for 2003, the Audit Office had recommend that the Office of the President advertise publicly periodically for contractors to bid for proposed maintenance works on a pre- qualification basis.

This recommendation was implemented in 2005.

32 107.
32 107.

The maintenance costs of vehicles under the control of the Ministry reflected an improvement over the previous year.

Notwithstanding this, during the period under review ten vehicles incurred an average of $493,287 in maintenance costs, compared with $796,000 in the previous year.

The Head of Budget Agency indicated that the maintenance costs of the Department’s vehicles were now being more closely monitored.

108.
108.

Amounts of $39.227M were expended on Electricity Charges in respect of 42 meters under the Ministry’s control.

However, the electricity register reflected expenditure amounting to $39.082M, giving a difference of $145,135.

This was indicative of a failure to reconcile the register with the appropriation account.

The Head of Budget Agency undertook to have the record reconciled.

109.
109.

Amounts totalling $21.806M were expended on telephone charges for the Ministry’s one hundred and eleven landlines and twenty-five mobile phones.

However, an overseas telephone calls register was not provided to determine whether recoveries were made for private telephone calls.

The Head of Budget Agency indicated that the record was destroyed during the 2004/2005 flood.

110.

Amounts totalling $564.294M were expended on Subsidies and Contributions to Local Organisations.
The following gives a breakdown of the expenditure: Name of Organisation Presidential Guard National Parks Commission Environmental Protection Agency Guyana Information Agency Guyana Office for Investment Guyana Energy Agency Institute of Applied Science & Technology National Communications Network.
Castellani House Land Registry Integrity Commission Joint Intelligence Co-ordinating Centre Amerindian Organisations Total Amount $’000 166,357 76,604 66,327 60,845 50,508 38,370 32,268 30,636 15,583 9,978 7,226 6,970 2,622 564,294 111.

The Presidential Guard, Guyana Information Agency, Castellani House and the Joint Intelligence Co-ordinating Agency are departments in the Office of the President and the expenditures therefore ought not to be met from this subhead.
33 The Audit Office recommends that the Office of the President in collaboration with the Ministry of Finance take the necessary steps to ensure that specific programmes are allocated to these units under the present programme budgeting arrangements.

(2004/13) 112.

In relation to the Presidential Guard an amount of $22.3M was paid to a local firm to acquire arms and ammunition.

However, up to the time of reporting the order was not satisfied.
The Head of Budget Agency explained that the supplier had encountered transhipment problems, which were directly related to international restrictions.

She however indicated that the shipment was due in the first quarter of the year 2006.

113.

The following table shows the status of the audits of the remaining entities: No.
Name of Entity Year Last Audited Remarks National Parks Commission Guyana Office for Investment Environmental Protection Agency Guyana Energy Agency Guyana Natural Resources Agency Institute of Applied Science & Technology Integrity Commission Guyana Lands and Surveys Commission Guyana Television Broadcasting Co. Ltd 10 Government Information Agency 2003 2003 2003 2002 2002 2002 2000 2002 2003 2002 Financial Statements submitted for 2004.

Audit in progress for 2004.


Audit in progress for 2004.

Audit in progress for 2003 & 2004.

Audit in progress for final period 1 January – 31 October 2003.

Financial Statements submitted for 2003 & 2004.

Audit in progress for 2001-2004.

Financial Statements for 2003 submitted.

Entity by replaced Communications Networks March 2004.

Audit in progress for 2003 & 2004 National from 01 114.
It is a requirement under Section 80 of the Fiscal Management and Accountability Act for the audited accounts of the above entities to be laid in the National Assembly.

However, it could not be determined when last this was done.

The Audit Office recommends that the Office of the President take urgent measures to have the audited accounts of all legal entities under its control, laid in the National Assembly as required by Section 80 of the Fiscal Management and Accountability Act.
(2004/14) 34 Capital Expenditure Subhead 12001 - Guyana Defence Force 115.

The allocation of $50M included the construction and rehabilitation of buildings at various locations such as Timehri, Eteringbang, New River, Camp Ayanganna and construction of ammunition dump.
Amounts totalling $40.985M were expended, as follows: Description Purchase of building materials Rehabilitation of two (2) buildings at Camp Stephenson, Timehri Rehabilitation of two (2) buildings at Camp Ayanaganna Final payments for 2003 contracts Renovation to kitchen & Mess Area at Makouria Extension of Administrative Building at Tacama Total Amount $’000 17,970 8,021 5,455 4,397 2,928 2,214 40,985 116.

As can be noted, no work was done at Etering Bang and New River.
Nevertheless, in every case Tender Board Procedures were adhered to and approvals received for the acquisition of the goods and services to undertake the works.

117.

In terms of the purchases of building materials, an examination of the related vouchers revealed that materials valued at $10.645M could not be identified with any specific project, since such details were not affixed.
In a related matter, an examination of the stores records of the 4th Engineer’s Battalion, which had the responsibility of accounting for the stock of materials, revealed that the Goods Received Book (GRB) differed from the actual amount expended on two of the projects undertaken, as follows: Description of Project Amount $’000 GRB $’000 Difference $’000 Female accommodation at Base Camp Seweyo All ranks accommodation at Base Camp Stephenson T otal 4,404 3,765 639 907 5,311 468 439 4,233 1,078 The difference was acknowledged by the Head of Budget Agency, who undertook to have it investigated.
35 118.

The works undertaken included the rehabilitation of CUPOCS building and senior officers accommodation at Camp Stephenson, female accommodation at Base Camp Seweyo, floor of the all ranks squash court at Base Camp Ayanganna, kitchen and mess hall at Lethem and Makouria, the extension of ordinary ranks accommodation at Base Camp Stephenson and administrative building at Tacama.
A physical verification revealed that: (a) the works at CUPOCS building had entered a new phase and that those works were awarded to another contractor.

In relation to the phase undertaken during the period under review, the contractor was paid the full contract sum of $5.5M as of September 2005, but electrical works stipulated under the contract were not undertaken.
A final account of the works was not produced to clarify the reasons for this situation; (b) there were overpayments totalling $77,350 on the contract sum of $3.457M for the rehabilitation of the senior officers accommodation at Camp Stephenson.

On that contract the contractor was paid $3.424M in full settlement for the completed works.
However, there were shortfalls in the measurements to the walkway and ceiling, thus resulting in the overpayment; and (c) the Kitchen and Mess Hall at Lethem was not rehabilitated, although materials valued at $474,296 were purchased to facilitate such works.

119.
119.

The works at Makouria and Tacama, which were awarded to private contractors and those undertaken by army labour and materials, namely, all ranks squash court, ordinary ranks accommodation at Base Camp Stephenson and female accommodation at Base Camp Seweyo, were not verified.

An examination of these works could not be carried out because of a failure to provide sketches, drawings or other pertinent details of the works and in some cases details of materials procured.

120.
120.

The sum of $4.397M expended on final payments was in relation to contracts awarded in 2003.

The amounts paid were due and payable to the contractors under the terms and conditions of their agreements.

The following are details of the payments made.

Description Repairs to Senior Officers Accommodation Construction of Captain Quarters at Tacama Rehabilitation to Air Corp. Admin.
Building at Timehri Refurbishing of Senior Officers Accommodation Repairs to Air Corp Accommodation Refurbishing of Ordinance Corps Building Total Amount $’000 2,334 963 732 192 160 16 4,397 36 Subhead 12002 - Office and Residence of the President 121.

The provision of $25M included rehabilitation works to Presidential Guard Barracks, Building B in the Presidential Complex, Bidford House and Foreshaw Street Residence.
Amounts totalling $22.571M were expended, as follows: Description Foreshaw St. Residence Building B in Presidential Complex Bidford House J.I.C.C.

Building Building C ground floor Presidential Office Complex Security check room Total Amount $’000 8,669 4,782 3,428 2,073 1,960 993 666 22,571 122.

As can be noted, the rehabilitation of the Presidential Guard Barracks was not undertaken during the period reviewed.
Notwithstanding this, the contracts were properly awarded on either approvals of the Central or Ministerial Tender Boards.

It was however noted that in two instances, namely, Building ‘B’ in the Presidential complex and Bidford House, the contracts were respectively awarded to the highest and second lowest bidder, because the lower bidders were below the engineer’s estimates.

The validity of the prices used in the compilation of the estimates was not supported by related evidence.
Nevertheless, a physical verification exercise revealed that all works were executed in keeping with the related bills of quantities.

The Audit Office recommends that the Ministry take steps to maintain an up to date price list in support of the rates used by the engineer in the compilation of estimates for guidance of assessment committees and tender boards.

(2004/15) Subhead 12003 - Marine Development 123.

The sum of $25M was provided for the continuation of Coast Guard Complex – Phase II.
In this regard, amounts totalling $6.841M were reflected in the appropriation account as expended.

However, only a sum of $4.713M, which was expended on works to the wharf were traced to the account.

The reason for the difference of $2.128M could not be determined, but it was noted that a similar amount was expended on ready-mix concrete utilised on the construction of security fence at Base Camp Stephenson.
The extension of the Coast Guard Wharf was appropriately approved in accordance with Tender Board Procedures.

The works were also physically verified.

37 Subhead 17001 - Minor Works 124.

The amount of $40M was allocated for activities that are critical and essential to national development.

A supplementary provision of $10M was approved, revising the provision to $50M.
Amounts totalling $49.976M were expended as follows: Description Contributions and Gifts to Organisation/Individuals Maintenance works Miscellaneous Purchases Hotel accommodation, transportation, airfares, etc.

Purchase of equipment ” ” ” household furniture, sports gear, etc Rental of containers Tot al Amount $’000 32,099 5,115 4,857 3,610 1,888 1,570 837 49,976 125.

As can be noted, a sum of $5.115M was expended on maintenance works.
These works included the rehabilitation of Building ‘B’ and swimming pool at Castellani House, cleaning of State House Compound and the repairs to two vehicles.

The expenditure on Building ‘B’ and the swimming pool, which amounted to $4.147M, would have been more appropriately charged to subhead 12002 - Office and Residence of the President, while the remainder should have been included under the current provision.

Subhead 24001 - Land Transport 126.


An amount of $11.133M was allocated to purchase two vehicles.

A supplementary provision of $4.2M, for the purchase additional vehicles, increased the allocation to $15.333M.

The entire sum was expended on one Toyota Station Wagon that cost $9.247M, a Toyota Harrier valued at $4.329M, a Nissan motor car for $1.232M and a RAV4, which cost $1.7M.
It should be noted that in the acquisition of the Station Wagon and RAV4, the Ministry with the approval of the Finance Secretary traded off a damaged Toyota Land Cruiser purchased during the year under review at a cost of $7.688M and Hilux Surf valued at $1.175M.

Under the trade off agreement the damaged Land Cruiser was valued at $7.032M.

The purchases were all approved by the Central Tender Board.

The vehicles were also received and brought to account in the books.
38 Subhead 25001 - Purchase of Equipment 127.

The sum of $12M was allocated to purchase air conditioning units, conference tables and chairs, photocopier, fax machines and payment of liabilities.

Amounts totalling $11.996M were expended on the following: Description Quantity Air conditioning units Office furniture Office equipment Total 5 5 10 Amount $’000 5,003 4,330 2,663 11,996 128.
In relation to the air conditioning units for which $5.003M were expended, an amount of $3.428M was paid to defray an outstanding balance owed to a local supplier on a transaction executed in the year 2003.

The difference of $1.575M, expended to purchase five air conditioning units during the current reporting period.
In this regard, it was noted that two units purchased for a total of $960,000 had had the approval of the Ministerial Tender Board, while the remaining three were procured on the Head of Budget Agency’s approval.

The Head of Budget Agency promised to look into the circumstances giving rise to the subdivision of the purchases, which should have had the approval of the Central Tender Board.

A similar situation was observed with the acquisition of office furniture valued at $1.084M.
The purchases were nevertheless received and brought to account in the books.

The Audit Office recommends that the Office of the President adhere strictly to the requirements of the Tender Board Regulations, particularly those regarding the subdivision of transactions to avoid adjudication at higher levels.

(2004/16) Subhead 28001 - Pure Water Supply (GDF) 129.

The sum of $8M was allocated for the drilling of a well at Garden of Eden.
The full amount was expended, as follows: Description Drilling water well at Garden of Eden Pur.

of water pump, tanks & PVC fittings Const.

of water trestle at Base Camp Stephenson Water improvement at Base Camp Ayanganna Consultancy services & others Total Amount $’000 4,880 1,600 675 264 581 8,000 39 130.

As can be noted, the programme was extended to include the construction of a water trestle at Base Camp Stephenson and the improvement of water supply at Base Camp Ayanganna.
However, an approval was not seen to extend the programme to include these projects.

The Audit Office recommends that the Guyana Defence Force seek the relevant approval for a change in programme whenever it foresees the need to, under work not previously included in its capital programme.

(2004/17) 131.

The contracts were nevertheless awarded to the lowest responsive bidders on the approval of the Central Tender Board procedures.
The works were also found to be in keeping with the specifications of the related bills of quantities.

In relation to the purchase of water pumps, tanks and PVC fittings, these items were received and subjected to stores accounting procedures.

Subhead 28002 - Agriculture Development (GDF) 132.

The amount of $6M was provided for the construction of feed bond and rehabilitation of poultry pens at Garden of Eden.
The full amount was expended, as follows: Description Rehabilitation of poultry (2) pens at Garden of Eden Construction of concrete trestle at Agri.

Corps.

Refurbishing of egg room and feed bond Purchase of building materials Other payments T otal Amount $’000 1,581 1,125 949 381 1,964 6,000 133.

Here again, an approval was not seen to extend the programme to include the construction of the concrete trestle at Agriculture Corps.
Nevertheless, Tender Board Procedures were adhered to in the awards of contracts for the execution of works and procurement of related materials.

In the case of the concrete trestle, however, the Central Tender Board awarded the works to the second lowest bidder in the sum of $1.182M, since the lowest bidder, who had bid $1.038M, was below the engineer’s estimate of $1.547M.

It was noted that the works were fully completed at a cost of $1.125M.
This situation clearly brings into question the engineer’s estimate as a basis of guidance of the Tender Board.

All works were however physically verified and these confirmed generally to specifications.

The purchases were also received and entered into the books of account.

40 Subhead 34002 – Guyana Office for Investment (GO-INVEST) 134.

An amount of $7.4M was allocated for the rehabilitation of office building and purchase of office equipment.
According to the appropriation account the full amount was expended.

However, a check with the records at the Guyana Office for Investment revealed that repairs to building cost $6.069M while office equipment acquired totalled $338,590, giving a total expenditure of $6.408M.

The appropriation account was therefore overstated by $0.992M.
In a related matted, it was noted that of the outstanding sum, only amounts totalling $470,190 were refunded as required to the Office of the President for repayment to the Consolidated Fund.

The difference of $0.522M was retained by the Agency.

The Audit Office recommends that the Ministry take appropriate action to ensure that GO-INVEST refund to the Consolidated Fund the sum unspent on the capital appropriation at 31 December 2004.

(2004/18) 135.
(2004/18) 135.

In keeping with established stores accounting procedures, the Guyana Office for Investment was required to mark the equipment acquired as evidence that it was the property of Government.

This procedure was not undertaken.

The Audit Office recommends that the Ministry ensures that stores accounting procedures, particularly as it related to the marking of inventories are observed at the Guyana Office for Investment.

(2004/19) Subhead 34003 - Environmental Protection Agency 136.
The sum of $2.5M was provided for rewiring of building and contribution to the Guyana Protected Areas System Project.

Amounts totalling $2.098M were expended on two contracts for (a) renovation to the roof and (b) electrical works.

An approval for a change in programme was granted to permit the renovation of the roof.

The unspent amount of $402,416 was also refunded to the Office of the President for the Consolidated Fund.

137.
137.

In relation to the awards of contracts, the Central Tender Board awarded the renovation to the roof to the lowest of eight bidders in the sum of $1.130M, while the Ministerial Tender Board awarded the electrical works to the sole bidder in the sum of $0.900M.

The contracts were both completed and the contractors were paid the full amounts.

An amount of $68,000 was also expended on consultancy services.

Subhead 34005 – Infrastructure (GDF) 138.


The sum of $15M was provided for construction of security fence at Timehri.

According to the Appropriation Account amounts totalling $12.428M were expended.

The amount shown in the account was based on an Inter/Intra Departmental Allocation Warrant issued to the Guyana Defence Force by the Office of the President.
However, the account analysis report produced by the Integrated Financial Management System revealed that expenditure in this regard totalled $17.459M.

The difference of $5.031M was met from unutilised releases on other capital subheads.

The details of the expenditure are as follows: 41 Description Security fence at Timehri Ammunition Complex at Camp Grooms Fence at Ammunition dump, Timehri T otal Amount $’000 11,762 3,050 2,647 17,459 139.
It was noted that the over expenditure under the subhead was facilitated by the lack of micro controls on amounts released on Inter/Intra Departmental Allocation Warrants.

The system at that time was geared to manage the gross amounts on warrants, but not the specific allocation under each subhead.

This loophole was since blocked.

140.


In relation to the expenditure, an approval for a change in programme was not obtained for the inclusion under the programme of the construction of ammunition complex, Camp Grooms, and construction of fence at the ammunition dump at Timehri.

The Central Tender Board waived tender procedures to enable the 4th Engineering Battalion of the Guyana Defence Force to undertake the projects.
In this regard, the expenditure of $17.459M was utilised to acquire building materials.

A physical verification of the works could not however be conducted, since there was an absence of material estimates, sketches and/or drawings of the works and other pertinent information.

The Audit Office recommends that the Guyana Defence Force urgently provide material estimates, sketches and/or drawings of the works and other pertinent information to facilitate the verification of the works.
(2004/20) Subhead 34006 - National Parks Commission 141.

The sum of $4.1M was provided for the purchase of one 4x4 pick up and one tipping trailer.

According to the appropriation account the amount of $3.649M was expended.

However, the records of National Parks Commission revealed expenditure totalling $1.907M.

This sum was expended on one tipping trailer, the purchase of which was approved by the Central Tender Board.

The trailer was received and properly brought to account.

142.
142.

The difference of $1.742M was required to be refunded to the Consolidated Fund, but this was retained by the Commission.

It was noted that on 18 October 2005, a sum of $1.3M was paid to a local supplier as an advance on a 4 wheel drive pick-up valued at $3.2M.

42 Subhead 34007 - Government Information Agency 143.

The amount of $1.5M was allocated for the purchase of communication equipment such as video cameras, mixers and projector.
Amounts totalling $1.498M were expended on the purchase a risograph, camcorder, television, computer work station, two cameras and a tripod, six chairs and five video cassette recorders.

The unexpended difference of one thousand, eight hundred and sixty two dollars was refunded to the Office of the President for the Consolidated Fund.

In every case tender board procedures were observed.

The purchases were also received and properly brought to account.

Subhead 34008 - Guyana Energy Agency 144.


The sum of $0.540M was voted for the purchase of air condition unit and vault.

The entire amount was expended on four air condition units, which were acquired for $400,000, and a metal safe that cost $140,000.

The purchases were received and brought to account in the books.

Subhead 44016 - Public Sector Technical Assistance Credit 145.
The Public Sector Technical Assistance Credit (PSTAC), a capacity building Project was designed to enable the Government of Guyana to meet governance and poverty reduction objectives through the provision of related support under three main components.
The components were, as follows: (a) Strengthening fiscal, financial and fiduciary management; (b) Improving the coverage and efficiency of social safety nets; and (c) Developing institutional capacity to manage, monitor, and evaluate the implementation of the Poverty Reduction Strategy.

146.

The PSTAC is financed by the International Development Association (IDA) and the Government of Guyana and was subject to separate financial reporting and audit.
A supplementary provision in the sum of $112M was approved to meet project expenses for the year 2004.

According to the appropriation account the full amount was expended.

147.

A review of the financial statements of the project revealed that amounts totalling $155.455M were expended on consultants’ services, seventy-four computers and related accessories and other office equipment.
There was therefore a difference of $43.455M, which related to transactions to be justified by the IDA during the ensuing financial period and as such could not be reflected in the books.

43 Subhead 45012 - National Communication Network 148.

The allocation of $19.4M was approved for the purchase of communication equipment, replacement and extension of towers nationwide.

According to the appropriation account the full amount was expended.
However, according to the records at the National Communication Network, amounts totalling $17.559M were expended, as follows: Description Extension of Towers - 400 feet Communication equipment 2 Generators T otal Amount $’000 9,260 7,229 1,070 17,559 149.

It was noted that the unspent balance was not repaid to the Office of the President for the Consolidated Fund.

Also, the purchases were not subjected to Tender Board Procedures.
In addition to the 400 feet of tower and two generators, the National Communication Network acquired nine cassette players and recorders, three camcorders, nineteen television monitors, one studio lighting set, four head sets, six microphone stands and a mixer, to increase its operational efficiency.

The purchases were nevertheless received, but these were not inventoried or marked to identify them as the property of National Communications Network.
The Audit Office recommends that the National Communications Network: adhere strictly to the requirements of the Tender Board procedures regarding competitive bidding procedures and adjudication at the appropriate authority levels; ensure that all assets acquired are inventoried and marked to identify them as the property of the Network and to facilitate proper accountability at all times; and take appropriate measures to have all unspent balances refunded to the Office of the President for the Consolidated Fund at the end of each year.
(2004/21) 44 Subhead 51002 - Equipment (GDF) 150.

An amount of $50M was provided for the purchase of machinery and equipment.
The full amount was expended, as follows: Description 1 Land cruiser and 1 tractor Purchase of telecommunication system Purchase of chain & meat saws, 16 brush cutters, 3 water pumps 21 Computers and accessories 2 outboard motors and 5 generators 9MM Beretta Pistols, welding and navigation equipment 20 Computer desks Human Resource Management system Ot her payments T otal Amount $’000 13,912 7,941 6,568 6,331 5,688 5,430 524 335 3,271 50,000 151.
The purchases were all subjected to Tender Board Procedures and the required approval obtained.

In relation to the receipt of items purchased, items valued at $12.747M were still to be delivered.

The items included 9mm Beretta pistols, Motorolla and other communication equipment, arc welding hose, meat and chain saws, water pumps, two outboard engines, three 660W generators and one brush cutter.

The other purchases were however received and accounted for in the books.
Nonetheless, these were not marked to identify them as Government property.

Accounting for Vouchers (GDF) 152.

In examining the stewardship and accountability for funds provided to the Guyana Defence Force under the capital provision, it was observed that thirty-seven vouchers totalling $27.148M were not presented for audit.

These were mainly progress payment on contracts and purchase of materials.
As a result of the failure to present these vouchers, it could not be determined whether value was received for money spent.

The Head of Budget Agency indicated that these vouchers may have been destroyed in the 2004/2005 flood.

The Audit Office recommends that the Guyana Defence Force make a special effort to determine the status of the missing vouchers and to report accordingly.

(2004/22) 153.
(2004/22) 153.

In a related matter, twenty-six vouchers for expenditure totalling $27.456M were found to be defective, in that, bills, receipt and other supporting documents, were not affixed.

In the circumstances, a proper examination of the transactions could not be carried out and the accuracy and validity of the related transactions could not be verified.
45 The Audit Office recommends that the Guyana Defence Force take urgent action to locate the supporting documents and have them presented for audit examination.

(2004/23) Lands and Surveys Commission Subhead 33001 - Geodetic Surveys 154.

The sum of $6.345M was provided for surveying and establishing control marks in Region numbers 1 and 7 to 10.

The full amount was expended on surveys in the Administrative Regions 2, 3, 4 and 10.
In this regard, the expenditure represented the wages and salaries, travelling and subsistence and stationery for the conduct of the works.

Subhead 33002 - National Land Registration 155.

The amount of $13.5M was allocated for issuing of titles and the execution of topographic, occupational and cadastral surveys, primarily in Regions 2, 4 and 6.
Amounts totalling $13M were expended, as follows: Description Topographic and occupational surveys Cadastral surveys for (5) regions Purchase and rental of equipment Purchas e of stationary Total Amount $’000 5,524 5,011 2,189 276 13,000 156.

The amount of $5.524M expended for topographic and occupational surveys represented salaries, travelling and subsistence to eleven field officers, who carried out surveys in Regions 1, 3, 9 and 10.
The cadastral surveys were however conducted by ten contractors who were awarded contracts totalling $9.054M to carry out surveys over the years 2001 to 2004.

The payment of $5.011M during the period increased disbursements under the contract to $7.493M.

The cadastral surveys were conducted in Regions 1, 3, 9 and 7.

In relation to equipment and stationery purchased, these were received and properly brought to account.

46 Subhead 33003 - Lands and Surveys 157.


The sum of $37M was provided for consultancy services and construction of new offices at Regions 1 and 7.

An approved supplementary provision of $87.3M revised the allocation to $124.3M.
The full amount was expended as follows: Description Consultants’ services Land Tenure Regularisation Construction of sub-office in Region 9 Land administration training Purchase of vehicles rnal modernization of sub-office in Region 2 Inte Total Amount $’000 84,883 16,857 7,539 7,200 5,360 2,461 124,300 158.

The amounts of $84.883M and $16.857M represent payment to five consultants under the technical co-operation for the formation of the Commission and Land Tenure Regularisation.
The amount also includes associated costs, such as, airfares, subsistence expenses and the cost of utilities.

159.

In relation to the construction of sub-offices, the construction of offices in Regions 1 and 7 were not undertaken during the period.

These works were also not included in the capital programme for 2005.

The Chief Executive Officer of the Commission explained that because the capital budget was less than requested the provision was utilised in the manner noted.
The internal modernization of Sub-Office at Region 2 was also not included in the capital programme and an approval was not seen for its inclusion.

Tender procedures were adhered to for the award of the works, but the contracts exceeded the adjudication limit of the Commission’s Board who approved the awards.

The contracts for Sub-Office Region 9 amounted to $7.653M, while that for the internal modernization of Sub-Office Region 2 was in the sum of $2.552M.

160.
160.

The amount of $7.200M representing Land administration training was expended on training twenty-two officers in Land Administration courses at the foundation level and eighteen at the advance level.

Two pick-ups were purchased for the amount of $5.360M, which was expended by the Commission.

These were received and brought to account in the books of the Commission.

47 Wildlife Division 161.


As was stated in my 2003 report, the Wildlife Division should be an integral part of the operations of the Environmental Protection Agency (EPA) and all revenues, expenditures, assets and liabilities relating to this division should be recorded in the books and accounts of the EPA.

To date, the revenues, expenditures, assets and liabilities of the Wildlife Division were not reflected in the accounts of the EPA.

162.
162.

It is noteworthy to mention that since the operations of the Wildlife Division were transferred to the Office of the President in 1998, there were no financial reporting and external audit of its accounts.

Therefore, a significant breach of one of the key pillars of public accountability had occurred.

The EPA was advised that as of the financial year ended 31 December 2004 its financial reporting should include reporting on the revenues, expenditures, assets and liabilities of the Wildlife Division.
The EPA should also facilitate separate financial reporting and audit on the operations of the Wildlife Division for the years 1998 to 2003.

AGENCY 02 OFFICE OF THE PRIME MINISTER Current expenditure 163.

Amounts totalling $2.234M were expended on vehicle spares and services in respect of thirty-one contracts awarded to six contractors for repairs to six vehicles.
An analysis carried out by the Audit Office revealed high maintenance costs incurred in respect of the following vehicles during the years 2002 to 2004.

Vehicle No.
Vehicle No.

PEE 7511 PEE 236 PHH 4396 Total 2002 $’000 1,045 1,079 805 2,929 2003 $’000 404 858 1,148 2,410 2004 $’000 337 433 1,095 1,865 Total $’000 1,786 2,370 3,048 7,204 The Audit Office recommends that the Office of the Prime Minister approach the Ministry of Finance with a view of obtaining the necessary funds for the replacement of the above vehicles since this is likely to result in significant cost savings.
(2004/24) 48 AGENCY 03 & DIVISION 526 MINISTRY OF FINANCE Programme 1 - Ministry Administration Current Expenditure 164.

The Ministry operated at a level significantly below its authorised staffing.

For the period under review, the authorised staffing was 197 while actual staff in place as at December 2004 totalled 81, giving a vacancy rate of 59%.
It is obvious that this level of staffing would have an adverse effect on the operations of the Ministry and in particular the level of control needed to ensure adequate checks and balances.

The Head of Budget Agency explained that the vacancy rate should be approximately 48%.

This is due to the fact that the present authorised staffing is based on the old conceptualisation of the Ministry in a study carried out by KPMG Management Consulting in the earl 1990s.
With the passage of time several of these position have become redundant, e.g.

All the position under DIEC, a department which have been dissolved.

In addition, all the senior technical staff, planners/economic and financial analysis, are being employed by the State Planning Secretariat.

Hence these position are reflected as being vacant in the staffing details.

165.

Amounts totalling $6.335 billion were expended on Subsidies and Contributions to Local & International Organisations.
The following gives a breakdown of the payments made, compared with those of the previous year: Name of Organisation Local Organisations GRDB Guyana Revenue Authority State Planning Secretariat, CANU Statistical Bureau Commission of Insurance Guyana Co-op.
Financial Services NDMA Linmine Ethnic Relations Commission 2003 $’000 9,653,648 1,786,339 185,899 74,903 NIL 26,981 18,614 NIL 1,984 2004 $’000 Increase $’000 2,852,097 1,098,219 1,145,410 83,697 1,500 9,127 20,575 1,068,641 29,645 (6,801,551) (688,120) 959,511 8,794 1,500 (17,854) 1,961 1,068,641 27,661 International Organisations ACP 11,748,368 6,308,911 (5,439,457) NIL 25,841 25,841 Total 11,748,368 6,334,752 (5,413,616) 49 166.
The amount of $5.847 billion was paid to the Guyana Rice Development Board (GRDB) to allow for Rice Levy ‘A’ to be paid in as current revenue, as provided for in the Estimates.

This levy relates to the exporting of rice to the European Union.

Importers benefit from a levy reduction if documentary evidence can be produced that a corresponding amount has been paid to the authorities in Guyana.
As the Rice Levy cheques are received from GRDB, the Accountant General issues corresponding refund cheques to GRDB.

Documentary evidence of this arrangement especially in relation to the refund to GRDB was, however, very scant as this system had been in place since the 1980’s.

167.

This matter was raised in my previous reports.

In response, the Ministry had stated, “the Lome Convention requires that the rice levy should be treated as revenue and utilised for the development of agriculture.
The refund to the exporters through GRDB is a policy decision aimed at stabilising paddy prices”.

168.

Amounts totalling $1.229 billion were expended to meet the cost of operations of the State Planning Secretariat, Customs Anti Narcotics Unit (CANU) and Statistical Bureau.

It should be noted that CANU is a department within the Ministry of Finance and is not a separate legal entity.

The implications of having the operations of this unit financed under contributions to local organisations are two-fold.
The first is that Employment Costs and Other Charges are not categorized and shown in the Appropriation Account in the traditional manner, thereby distorting the true costs involved in respect of these two areas.

Secondly, the present arrangement facilitates the circumvention of the application of the Government’s pay scales as employees of these units enjoy enhanced compensation packages, instead of the approved Government rates.

169.
169.

In addition, although CANU was established to protect the Customs revenues, this Unit was not operating under the direction of the Commissioner of Customs and Trade Administration.

This arrangement does not provide for proper financial and administrative control, and is not in conformity with the applicable Customs Laws and Regulations.
The Audit Office recommends that the Ministry of Finance cease to fund the operations of CANU from subsidies and contributions to local and international organisations and create specific programmes under the existing programme budgeting arrangements in respect of this departments.

(2004/25) The Audit Office also recommends that the Ministry of Finance take appropriate measures to transfer the operations of the Customs Anti Narcotics Unit to the Customs and Trade Administration.

(2004/26) 170.
(2004/26) 170.

The State Planning Commission, which has the status of a separate legal entity, was to have been dissolved several years ago, and its operations transferred to the Ministry of Finance.

However, no action was taken in relation to the former.

In addition, for the period under review, the State Planning Secretariat had an actual staffing of fifty-eight persons.

However, only thirty officers were attached to it.


The remaining twenty-eight officers were attached to various departments within the Ministry of Finance and other Ministries/Departments although their emoluments were met from the State Planning payroll.

50 171.

The State Planning Commission, which has the status of a separate legal entity, was to have been dissolved several years ago, and its operations transferred to the Ministry of Finance.

However, no action was taken in relation to the former.
In addition, for the period under review, the State Planning Secretariat had an actual staffing of fifty-eight persons.

However, only thirty officers were attached to it.

The remaining twenty-eight officers were attached to various departments within the Ministry of Finance and other Ministries/Departments although their emoluments were met from the State Planning payroll.

172.

These matters were drawn to attention in previous reports.
In response, the Ministry had stated that (a) the dissolution of the Commission had to be a policy decision and (b) the State Planning Act makes provision for employees to be posted to Ministries/Departments.

However, the officers referred to above were not involved in the work of the State Planning Secretariat but were occupying official positions within the concerned Ministries and Departments.

It should be mentioned that the last set of audited accounts of the Commission was in respect of 1991.
It therefore means that the entity was twelve years in arrears in terms of financial reporting.

The Audit Office recommends that the Ministry of Finance take steps to formally dissolve the State Planning Commission and to produce financial statements for the period 1992 –2004 for audit examination.

(2004/27) 173.

The Guyana Lottery Commission was established by Cabinet Decision No.

CP(96) 8:2:U dated 20 August 1996, and is subject to separate financial reporting and audit.
The Commission was last audited in respect of 2004 and an unqualified report was issued on the accounts.
An examination of the audited financial statements for 2004 revealed that amounts totalling $229.529M were received as licences fees by the Commission, while amounts totalling $187.529M were expended as follows: Ministry/Department/Region Amount $’000 Remarks Ministry of Culture, Youth & Sports 119,319 President’s Youth Choice Project 35,259 Site preparation for World Cup cricket stadium, Mashramani, Indian cultural delegation and other miscellaneous expenses.
Construction and Rehabilitation works in Regions 4, 6 & 10, purchase of equipment, payment of security and administration expenses.

Office of the President Ministry of Amerindian Affairs Gwendolyn O’Neal Cove & John Ashram Notational Communication Network Guyana Association of Manufactures and Producers Others Total 5,641 9,200 Extermination services and rehabilitation of State House, two community outreach projects.

Activities conducted during Amerindian heritage months.
5,000 Grant 5,000 Grant 4,000 Airing of Test Cricket in 2004 Grant Hosting of Miss CARICOM Beauty Pageant and administrative cost of the commission.

3,000 1,102 187,521 51 174.


All of the above expenditure was within the National Sectors previously identified and in accordance with the guidelines for access to the Lottery funding, which included funding for activities promoting cultural and youth and sports development, financing medical treatment overseas and economic support for disadvantaged groupings among others.

Capital Expenditure Subhead 12022 – Buildings 175.

The sum of $2.5M was allocated for the rehabilitation of the Ministry’s building.
As at 31 December 2004, amounts totalling $2.325 were expended on two contracts which were awarded by Ministerial Tender Board in the sums of $744,590 and $988,545 for the construction of office and tiling of floor and extension of new procurement building respectively.
The full amounts were paid to the contractors while the difference of $591,668 between the reported expenditure of $2.325M and the contracts awarded was in relation to a contract awarded in 2003 for the installation of new ceiling, AC unit and lighting to the building.

Subhead 19004 – Basic Needs Trust Fund 176.

The sum of $385M were allocated for (a) rehabilitation and construction of roads, schools, health centres, water and sanitation, drainage and irrigation systems and (b) skills training.
According to the Appropriation Account, the amount of $203.133M was expended.

177.

The Project is funded by the Government of Guyana and the Caribbean Development Bank.

An examination of the records of the Fund, revealed an expenditure of $209.514M, as shown below.

The difference of $6.381M was met from unspent balances for 2003.

Description Rehabilitation, construction & extension of schools etc.

“ of roads, streets, drains & culverts etc.


Construction of water supply systems “ & rehabilitation of health centre, outpost & hospital “ of Charity Market Administrative expenses Total Amount $’000 58,298 44,830 58,557 16,463 3,797 27,569 209,514 178.

The schools and living quarters rehabilitated/constructed/extended were located in Regions 3, 4, 6, 8 and 9.
Eight contracts valued at $169.104M were awarded for the rehabilitation/ construction/extension to nine schools, two living quarters and one skills training centre.

There was one approved variation of $451,290 bringing the total revised contract sum to $169.555M.

Amounts totalling $58.298M were paid to the contractors during the period under review.

52 179.
52 179.

Thirteen contracts totalling $57.592M were awarded to the lowest bidders for the rehabilitation of roads, streets, drains and the construction of culverts and footpaths in Regions 3, 4 and 6.

There were five approved variations valued at $5.425M bringing the total revised contract sum to $63.017M.

During the period under review, the contractors were paid amounts totalling $44.830M.
At the time of reporting, the works were completed and conformed generally to the specifications in the respective bills of quantities.

180.

Twenty-eight contracts valued at $81.261M were awarded in 2003 and 2004 for the construction and rehabilitation of water supply systems in Regions 2, 4, 5 and 6.

There were three approved variations totalling $1.727M giving a total revised contract sum of $82.988M.

As at 31 December 2003 amounts totalling $9.373M were paid to the contractors.
During the period under review, amounts totalling $58.577M were paid to the contractors.

At the time of reporting, the works were completed and conformed generally to the specifications in the respective bills of quantities.

181.

During the period under review, three contracts valued at $25.289M were awarded for the construction of a health centre at Lower Bonasika Creek, a health outpost at Siparuta, and the rehabilitation of the CC Nicholson Cottage Hospital.
As at 31 December 2004 amounts totalling $16.463M were paid to the contractors.

At the time of reporting, the works were completed.

However, the works undertaken at Lower Bonasika Creek and Siparuta were not physically verified because of the remoteness of the areas.

Reliance was nevertheless placed on the certificates of satisfactory completion issued by the Engineers.

182.

The contract for the construction of the Charity Market was awarded to the lowest bidder in the sum of $25.312M.
As at 31 December 2004, amounts totalling $3.797M were paid to the contractor.

At the time of reporting, the works were completed.

Subhead 19019 – Towns Development 183.

An amount of $95M was provided for the design of the towns’ development project.

According to the Appropriation Account the sum of $49.963M was show as having been expended.

The Project is funded by the Caribbean Development Bank.

The amount was verified as having been received and was properly brought to account.
Subhead 25023 – Equipment 184.

The sum of $4M was allocated for purchases, which includes furniture and equipment for the various departments in the Ministry.

Amounts totalling $3.791M were expended to purchase computers, printers, air-conditioning unit, filing cabinets, chairs, book shelves, metal cupboards and fax machines.

The items purchased were verified as having been received and properly brought to account in the records of the Ministry.

53 Subhead 26012 – Statistical Bureau 185.


The sum of $26M was voted for household surveys 2004 and strengthening of the Bureau of Statistics including: (a) design development and dissemination of the census (b) design and implementation of a digitized cartography system (c) development of data quality control systems (d) training in field and initial implementation of household surveys (e) update of national accounts and consumer price index and (f) improvement of vital statistics.
Amounts totalling $17.667M were released to the Bureau fir the year under review.

An examination of the records of the Bureau showed expenditure totalling $10.776M.
The following is a breakdown of the expenditure: Description Salaries Travelling and Accommodation Rental of Building Purchase of Office Furniture and Equipment Supply and Install (5) Air Condition Units Total Amount $’000 3,678 2,639 1,800 1,778 880 10,776 The items purchased were verified as having been received and properly brought to account, while the other expenditures were supported by adequate documentation.

Subhead 44005 – Student Loan Fund 186.


The sum of $340M was allocated for granting loans to those students who are desirous of pursuing tertiary level education.

The full amount of $340M was released to the Student Loan Agency and deposited in account No.

993 at the Bank of Guyana.

The programme commenced in 1994 and amounts totalling $4.692 billion were paid over to the Loan Agency as at 31 December 2004.

At the end of 2004, the balance on account No.


993 was $261.440M, indicating that sums totalling $4.431 billion were paid over to the University on behalf of students who have entered into agreements with the Loan Agency.

Subhead 44007 – Poverty Programme 187.

The sum of $350M was voted for providing special support for the most vulnerable groups in the country.

According to the Appropriation Accounts the sum of $347.029 was shown as having been expended in respect of Inter Departmental Warrants.
However, an in an examination of Warrants Issued showed Warrant overstatement of $4.468M on the Appropriation Account.
Amounts totalling $342.561M were shown as having been expended by way of transfer to the following agencies: totalling $342.561 resulting 54 Ministry/Department/Region Ministry of Human Services Ministry of Amerindian Affairs Ministry of Public Works & Communication Ministry of Local Government National Drainage & Irrigation Board Ministry of Housing & Water Office of the President Public Service Ministry Ministry of Health Region 1 Region 2 Region 3 Region 5 Region 6 Region 9 Region 10 Others Total Amount $’000 57,400 46,209 48,468 39,715 36,840 12,218 5,969 4,468 2,000 3,400 10,857 10,000 12,700 41,814 2,491 6,935 1,077 342,561 188.
During the year 2004, a total of forty- two warrants totalling $342.561M were issued to the above Ministries and Regions to undertake works on behalf of the Ministry.

However, at the time of reporting sixteen warrants totalling $84.517M were not cleared via financial returns.

The Head of Budget Agency explained that the Accountant General’s Department is in the process of retrieving the outstanding financial returns from the respective agencies.

Subhead 44013 – Institutional Strengthening 189.


An amount of $20M was allocated for the procurement of computers and accessories for government agencies.

The sum of $4.468M was expended on the purchase of twenty (20) Dell computers.

The computers were verified as having been received and were distributed to eight Ministries/Departments.

Subhead 44014 – Public Sector Investment 190.


Amounts totalling $21M were allocated for (a) enhancing institutional capacity in project management, (b) develop and implement operating procedures and methodologies for each stage of the project cycle, (c) design and implement a computerized project management info system, (d) financing pre-investment studies; and (e) design of an institutional and operational model for the project management system.
According to the Appropriation Account, amounts totalling $18.529M were expended.

55 191.

The Project is funded jointly by the Government of Guyana and the Inter-American Development Bank and is subject to separate financial reporting and audit.

The amount of $18.529M represents amounts disbursed to the Project as at 31 December 2004.

Subhead 44015 – Fiscal & Financial Management Program 192.
A supplementary provision of $215.800M was approved to support the execution of the Fiscal and Financial Management Program (FFMP) and in particular to meet the cost of (a) procurement of equipment (b) contracting of consultants and (c) operations.

According to the Appropriation Account, amounts totalling $39.039M were expended.

193.

The Project is funded jointly by Government of Guyana and the Inter-American Development Bank and is subject to separate financial reporting and audit.
The amount of $39.039M represents amount disbursed to the Project as at 31 December 2004.

Subhead 44017– Caribbean Court of Justice 194.

A supplementary provision of $1.760 billion was approved as contribution towards the establishment and operation of the Caribbean Court of Justice.

The full amount was shown as having been expended.

The Project is funded by the Caribbean Development Bank and is subject to separate financial reporting and audit.

Subhead 45003 – CDB 195.


An amount of $81.5M voted to meet capital contribution to the Caribbean Development Bank.

A supplementary provision of $32.727M was approved, giving a revised allocation of $114.227M.

Amounts totalling $112.762M were expended.

Subhead 45005 – Inter-American Investment Corporation 196.

The sum of $21M was voted for Guyana’s capital contribution.

The full amount was shown as having been expended as at 31 December 2004.

Subhead 45006 – Inter-American Development Bank 197.
The sum of $22M was voted to meet capital contribution to the Inter-American Development Bank (IADB).

Amounts totalling $8.915M were expended for the year ended 31 December 2004.

Subhead 45007 – NGO/Private Sector/Support Program 198.

The amount of $5M was provided for institutional support for PL 480 and CDB funded projects.

Amounts totalling $3.687M were expended on the operational cost of the PL 480 Unit at the Ministry of Finance.

56 Subhead 45008 – Guyana Revenue Authority 199.


The sum of $53M was allocated to (a) rehabilitate building and (b) purchase office equipment and furniture.

According to the Appropriation Account the full amount was shown as having been expended.

However, an examination of the audited financial statements of the Authority for 2004 revealed an expenditure of $50.656M giving a difference of $2.344M.

This difference was due to an unspent balance which was refunded to the Consolidated Fund in 2005.

200.
200.

The following is a breakdown of the audited expenditure: Description Purchase of computer equipment Purchase of office equipment Purchase of office furniture Total Amount $’000 24,270 20,274 6,112 50,656 As can be noted, no rehabilitation of building was undertaken, however, it was re-budgeted for in 2005.

201.

The sum of $24.270M was expended on the purchase of computers, laptops, printers, stabilizers, APC 1500VA UPS, and other computer equipment.
The items purchased were verified as having been received and properly brought to account.

202.

The sum of $20.274M was expended on the purchase of office equipment, including a generator, air condition units, fax machines, photocopiers, bullet proof vests, hand held sets, money counters, water coolers and other equipment.

The items were verified as having been received and brought to account in the Fixed Assets Register.

203.
203.

Amounts totalling $6.112M were expended on the purchase of filing cabinets, desks, chairs, workstations and other furnishings.

The items were verified as having been received and brought to account in the Fixed Assets Register.

Subhead 45009 – Guyana Sugar Corporation 204.

An amount of $3.923 billion was provided to GUYSUCO as part of an on-lending agreement for the Corporation’s drainage and irrigation project through a loan from the Caribbean Development Bank to the Government of Guyana.
As at 31 December 2004, the sum of $130M was expended.

However, this amount was not reflected in the Statement of Loans and Advances made from the Consolidated Fund.

57 Subhead 45010 – Loans to Public Corporations 205.

Amounts totalling $105M were paid to LINMINE, Aroraima Mining Company and Hand-in-Hand Trust Corporation as loans.

However, this amount was not reflected in the Statement of Loans and Advances made from the Consolidated Fund.
In addition, at the time of reporting, Government has divested 70% of its interest in LINMINE.

Given this situation as well as the financial difficulties of the Corporation, the probability of Government’s recovery of the loans granted to LINMINE, which according to the Ministry’s records totalled $8.935 billion, appears to be very remote.

Subhead 45011 – Youth Initiative Programme 206.


The sum of $23M was allocated for (a) small community driven infrastructural projects, (b) training of youths in technical, vocational and information technology skills, (c) small scale investment projects; and (d) access and support to hinterland communities.
Amounts totalling $19.123M were expended as follows: Description Purchases Rental and electricity charges Pre-contract works Construction of building at Malali Repair works to Gym Construction of fence at Wisroc Other services Installation of basketball backboards Construction of hard-court & fence at Meadow Brook Miscellaneous works Total Amount $’000 4,375 2,480 2,310 2,254 1,861 1,559 1,341 1,106 899 938 19,123 207.
Included in the sum of $4.375M was an amount of $2.998M, which represents a payment for the acquisition of boxing equipment for the Andrew “Six Head” Lewis Gym.

The contract was awarded in the sum of $4.282M.

The difference of $1.377M was expended on the acquisition of various items for a poultry farm at Moblissa and tools & other items for a skills training centre at Mackenzie.

The items purchased were verified as having been received and were properly brought to account.

208.
208.

The sum of $2.310M represents full payments on two contracts that were awarded for the provision of consultancy services in relation to various works undertaken in Region No.

4.

In addition, the amount of $898,521 was paid to a contractor for the construction of a hard court and fence at Meadow Brook.

The works were executed in 2001.

Physical inspections revealed that the works completed generally conformed to specifications.

58 209.
58 209.

In relation to the construction of a building at Malali, the contract was awarded in the sum of $2.254M to the lowest bidder.

As at 31 December 2004, the entire contract sum was paid to the contactor.

In addition, the sum of $1.861M represents full payment on a contract that was awarded for repair works to the Andrew “Six Head” Lewis Gym.

Physical inspections revealed that the works were completed and generally conformed to specifications.

210.
210.

The sum of $1.106M was expended on the installation of basketball backboards at Buxton, Linden, Litchfield, New Amsterdam, Fyrish and Bath Settlement.

Physical inspections revealed that the backboards were properly installed.

The amount of $938,000 represents final payments for the construction of three boats for Region No.

1, upgrading of the Tucville playground and payments for miscellaneous works.

The amounts were verified as having been properly incurred.

211.
211.

It should be noted that the amount of $1.559M shown as being expended for the construction of a fence at Wisroc, was paid over to Region No.

10 in 2004.

However, up to the time of audit in September 2005, the works had not started.

Subhead 45013 – Linden Economic Advancement Programme 212.
The amount of $450M provided for the (a) management and technical assistance development support services, (b) provision of credit funds, (c) vocational training, (d) institutional strengthening, (e) rehabilitation of infrastructure; and (f) evaluation and audit.

According to the Appropriation Account amounts totalling $265.390M were expended.

213.

The Linden Economic Advancement Project is funded through a grant of Euro 12.5M by the European Union.
The Project which is subject to separate financial reporting and audit, is expected to re-invigorate the Township, stimulate growth, encourage small and medium private investment and create jobs.

The amount of $265.390M represents amount disbursed by the Project as at 31 December 2004.

Current Revenue 214.

For the period under review, amounts totalling $5.847 billion were shown as having been received as proceeds from Rice Levy A.
This amount relates to levy collection for 2003, which was brought to account in 2004.

In addition, the above amount was shown on the Receipts and Disbursements Statement as having been paid into the Consolidated Fund.

However, at the time of reporting, the amount of $5.847 billion was being held in Account No.

3001.

215.

Amounts totalling $1.225 billion were shown as having been received from royalties.

However, as at 31 December 2004, the Government of Guyana Omai Royalties Account No.
964 reflected a balance of $310.395M, compared with a balance of $275.430M at the end of 2003.

It is evident that revenues relating to previous years as well as the current year were understated due to the fact that monies were held in this account and not paid over to the Consolidated Account.

The Head of Budget Agency explained that all revenues pertaining to Omai Royalties have been transferred to the Consolidated Fund.
59 The Audit Office recommends that this account be closed, and all revenues relating to royalties be paid directly into the Consolidated Fund.

(2004/28) 216.

An examination of the Statement of Revenue actually paid into the Consolidated Fund reflected an amount of $57.288 billion whilst the revenue and overseas missions register reflected amounts totalling $49.383 billion, resulting in a difference of $7.905 billion.
Further, audit checks revealed that the register was not updated with the relevant information.

The Head of Budget Agency explained that the difference represents the Foreign Mission Collector’s Cash Book statements that were forwarded to the Accountant General’s Department very late and could not be matched against the amounts already deposited in the Consolidated Fund and arrangements have been put in place with the Ministry of Foreign affairs to correct this shortcoming.

Capital Revenue 217.


Accounting to the receipts and disbursement statement, amounts totalling $14.258 billion were collected as capital revenue and paid over to the Consolidated Fund.

The following gives a summary of the amounts collected: Description Sale of assets HIPC Relief External Grants External Loans Others Total Approved Estimates $M Amount Collected $M Under/(Over) Estimates $M 0 3,004 4,568 12,410 2,907 22,889 309 3,355 2,360 12,094 132 18,250 (309) (351) 2,208 316 2,775 4,639 218.
Guyana Stores Ltd. was sold in October 2000 in the sum of US$6M, of which amounts totalling US$4M were received.

The remaining US$2M was to have been paid in September 2002.

However, up to the time of reporting, this balance remained outstanding.

A similar observation was made in relation to the National Paints Company where US$900,000 remained outstanding on the purchase price.

The Head of the Privatization Unit explained that these matters were still engaging the attention of the Court.

219.
219.

The amount of $18.250 billion shown as capital revenue paid into the Consolidated Fund was overstated by $3.992 billion.

Investigations have revealed that amounts totalling $340.777M and $3.651 billion, received as external grants and external loans respectively, were not deposited into the Fund in 2004.

220.
220.

Significant differences were observed between the amounts shown as receipts in respect of external loans and those recorded in the Public Debt Statement, as shown below: 60 Lending Agency Inter American Development Bank International Development Assoc.
Caribbean Development Bank China Italy IFAD Per Public Debt Statement $’000 9,370,170 1,428,148 3,911,489 19,259 3,260 220,260 Per Revenue Statement $’000 7,136,120 1,008,151 3,530,126 - - 420,562 Difference $’000 (2,234,050) (517,064) (419,997) (19,259) (3,260) 200,302 221.
The Head of the Budget agency explained that these differences occurred because the revenue statement was prepared in January of the following year when all disbursements are not recorded in the revenue register whilst the Public Debt Statement is prepared in April when the Public Debt Register would have captured all the disbursement.
The Audit Office recommends that the Ministry take appropriate measures (a) to ensure that the Public Debt Register is updated at the time disbursements of loan proceeds are made and (b) to reconcile the entries in the Register with confirmations received from loan agencies.

(2004/29) REVIEW OF THE PROCUREMENT ACT NO.

8 OF 2003 AND THE OPERATIONS OF THE NATIONAL PROCUREMENT AND TENDER ADMINISTRATION 222.

The Procurement Act No.


8 of 2003 came into operation on the 1 January 2004, by the signing of the Order by the Minister of Finance on 19 November 2004.

However, the Procurement Regulations only came into operation on the 25 November 2004, ten months after the passing of the Act.
The Act makes provision for the regulation of the procurement of goods, services and the execution of works, the promotion of competition among supplies and contractors and the promotion of fairness and transparency in the procurement process.

223.

Section 16 (1) of the Act provides for the establishment of a National Procurement and Tender Administration (NPTA).

This Administration will be managed by the National Board and will report to the Minister of Finance.
According to the organisation structure of the Administration, there shall be a Chairman, Chief Executive Officer, Confidential Secretary, Senior Procurement Officer, Procurement Officer, two Word Processing Officers, Office Assistant, Driver and Cleaner.

61 224.

However, during the period under review, the Administration was permanently staffed with only a Chief Executive Officer and a Procurement Officer.
The Chairman of the Administration was the acting Deputy Secretary to the Treasury, who also performed the duties as Chairman of the National Board.

Three officers attached to the Administration and performing the duties of Senior Procurement Officer, Word Processing Officer and Office Assistant were temporary seconded to the Administration for a period of three months, effective from the 1 January 2005.

At the time of reporting, the officers were not appointed in their respective posts.
The acting Chairman explained that the National Procurement and Tender Administration Board is expected to be fully staffed by 31 March 2006.

225.

The Act provides for the establishment of the undermentioned tender boards: (a) National (b) District (c) Regional (d) Ministerial, Department and Agency 226.
According to the Act, the National Board shall have responsibility for exercising jurisdiction over tenders as prescribed in the Regulations, the appointment of a pool of evaluators for such a period as it may determine and the maintenance of an efficient record keeping and quality assurances systems.
In the absence of a Public Procurement Commission, the Board will also have responsibility for (a) the making of regulations governing the procurement of goods and services (b) determining the forms of documents for procurement (c) reporting annually to the Minister on the effectiveness of the procurement process (d) organizing training seminars regarding procurement and (e) adjudicating debarment proceedings.

At the time of reporting in March 2006, the Commission was not established.

227.
227.

The members of this Board were appointed by the Minister of Finance in November 2004.

According to the Act, the Board shall comprise of seven members, not more than five from the Public Service and not more than three from the private sector.

The Act also states that two members of this Board shall serve on a full time basis and the Chairman will be selected from the full time members.

228.
228.

However, the designated Chairman tendered his resignation in December 2004 and the other full time member was appointed to act in the vacant position.

At the time of reporting, this member was still performing the duties as acting Chairman of the Board.

It should be noted that in the absence of the Chairman, it is unclear who will chair this important tender board since no steps have been taken to appoint another full time member to the Board.
The acting Chairman gave the assurance that steps are being taken to fully staff the Board by 31 March 2006.

229.

Section 21 (a) of the Act provides for the creation by the National Board, District Tender Boards for the jurisdiction over procurement by Neighborhood Democratic Councils.

Such Boards are to comprise of three members, two being appointed by the Regional Board and the other member by the relevant Neighborhood Democratic Council.
At the time of reporting, no District Boards were created by the National Board.

The acting Chairman explained that the Board has sought the advice of the Attorney General on the constitution of such Boards.

62 230.

According to the Act, the National Board is required to create within each administrative region, a Regional Tender Board which shall have jurisdiction over all procurement by the regional administration.
Each Regional Board shall comprise of a total of five members, three being appointed by the National Board and two by the Regional Administration.

231.

However, although the members of the National Board were appointed in November 2004, the members of the ten Regional Boards were only appointed on 22 March 2005.

It should be noted that the members who were appointed to serve on the various Boards also served on the Tender Boards during 2004.
The acting Chairman explained that the Regions were tardy in the submission of the names and designations of the existing members of their Boards and since the National Board had taken a decision to appoint all Boards on the same date, this process was delayed.

232.

Section 22 of the Act states that each Ministry, Department or Agency that engages in procurement shall create a Tender Board which shall have jurisdiction over procurement by the relevant Ministry, Department or Agency.
This Section also states that such Boards shall consist of five part-time members, three members being appointed by the Minister and two by the National Board.

The members of this Board were appointed on 1 June 2005, six months after the creation of the National Board.

233.

According to the Act, the members of the abovementioned Boards shall receive such remuneration and allowances as determined by the Minister.
However, at the time of reporting, no member was in receipt of remuneration or an allowance in accordance with the Act.

The acting Chairman of the National Board explained that the amounts to be paid to the members were being determined by the Minister.

234.
234.

According to Section 4 (1) of the Regulations, an Internet Website shall be created by the Administration for the purpose of giving publicity to the contracts awarded by the various Tender Boards and any other relevant information about public procurement in general.

At the time of reporting, such a Website was not created.
The acting Chairman gave the assurance that this website will be created shortly after the arrival of the Management Information System Consultant who is expected on March 26 2006.

INTEGRATED FINANCIAL MANAGEMENT AND ACCOUNTING SYSTEM 235.
In addition to the passing and implementation of the Fiscal Management and Accountability Act (2003), the Procurement Act (2003) and the Audit Act (2004) undertaken as part of the continuing process of Public Sector Reform and strengthening and modernization of the Public Financial Management System, the Accountant General’s Department also implemented an Integrated Financial Management and Accounting System (IFMAS).

63 236.
63 236.

IFMAS which replaces some aspects of the previous manual system became operational on 1 January 2004 and is operated utilizing software of a reputable Canadian Company and has seven modules.

These modules are the Appropriation, Expenditure, General Ledger, Budgeting Preparation System and Reporting System (BPRS), Purchasing, Revenue and Asset & Inventory modules.

During the period under review three of these seven modules were operational.
These three modules were the General Ledger, Appropriation and Expenditure modules.

237.

The Appropriation module performed the operation of allocating releases to the Agencies and allowed Agencies to distribute and control activities budget and make commitments for contracts and other obligations, while the Expenditure module allowed Agencies to enter details pertaining to expense vouchers against appropriate Chart of Account in the General Ledger and having same approved.
The Expenditure module also automatically generates reports and cheques for payment with electronic signatures and Magnetic Ink character Recognition (MICR) codes for added security.

238.
238.

Although the above system has contributed to a more efficient accounting system and has several advantages over the previous manual system of operation, such as, avoiding any over spending, reducing the processing time of payments, generating timely reports, among others, the system which operated a single bank account did not prepare a bank reconciliation for audit examination for the period under review.
In addition, the following other main points were noted with respect to the Agencies utilizing IFMAS despite Accountant General’s Department issuing circulars: (i) (ii) Several of the Agencies were uncertain about the records that were required to be maintained and, as such, did not maintain and keep records which were considered essential; and The input of data into the system by the Agencies was not consistent among Agencies nor was it consistent within the Agency.

239.
239.

It was explained by the Accountant General that the BPRS module and the bank reconciliation tool are in the process of being implemented, while plans are being made to implement the Purchasing, Revenue, and Asset & Inventory modules along with a reporting software.

In addition, the Accountant General’s Department will be conducting training programmes and making the necessary organizational changes to increase the efficiency and upgrade the skills of employees.
64 AGENCY 03 MINISTRY OF FINANCE Programme 2 - Accountant General’s Department 240.

The Department operated significantly below its authorised staffing in that actual staffing in place as at December 2004 was 122 compared with the authorised establishment of 261, giving a vacancy rate of 54%.

It was obvious that this level of staffing would have an adverse effect on the operations of this department and in particular the level of internal control needed to ensure adequate checks and balances.

241.
241.

The Head of Budget Agency explained that this was mainly due to budgetary constraints.

Notwithstanding this, it should not be over-emphasised that the Accountant General’s Department carries out essential accounting tasks on behalf of all Ministries, Departments and Regions and is the custodian of not only the Consolidated Fund but also other essential funds.

It follows therefore that this department’s staffing level should be such that an acceptable level of internal control should be place.

242.
242.

The salaries bank account No.

506, which became non-operational in June 1996, reflected an overdraft of $1.946M at 31 December 2004.

Explanations obtained indicated that a fraud had occurred in the early 1990’s.

The officer responsible had since died, and the Finance Secretary was written to with a view to writing off the loss.

At the time of reporting, the position remained the same.
The Head of Budget Agency explained that this matter has engaged the attention of the Losses Board but the amount is above the limit of the losses board.

Therefore it has been forwarded to Cabinet.

243.

Amounts totalling $1.221M were expended on the purchase of furniture and office equipment such as water coolers, filing cabinets, desks, chairs, workstation, fans and computer accessories.

These items are of a capital nature and should have been met from the Ministry of Finance’s capital programme.

244.
244.

Amounts totalling $131.793M were expended on the cost of overseas conferences and official visits.

According to the Conference Advances Register, 284 advances were granted for this amount but up to the time of reporting 133 advances totalling $29.263M remained outstanding.

A similar observation was made in respect of 2003 where a total of 120 advances totalling $42.829M remained uncleared at the time of reporting.

245.
245.

The Head of Budget Agency had explained that (a) some of the recipients were tardy in clearing their advances and (b) the remaining officers had submitted documentation to clear their advances but due to the Department’s staffing situation, there were delays in the clearing of the advances.

He further explained that the delinquent officers were written in June 2004, requesting them to submit documentation to clear their advances.

65 246.
65 246.

It should also be pointed out that Cabinet would have approved of the overseas travel of the concerned officials but there was no evidence that these officials, upon their return, prepared and submitted reports to Cabinet, as has been the practice in the past.

As a result, Cabinet would not have been in a position to ascertain the outcomes of the deliberations that took place at the various meetings at which government officials attended.
The Permanent Secretary of the Public Service Ministry, however, explained that he was aware of some officers submitting reports and that, given the confidential nature of some of the deliberations reports were not prepared.

247.

The Revenue and Deposits Account No.

981 reflected a balance of $664.048M as at 31 December 2004.
This situation resulted mainly from the failure of some Non Sub-Accounting Ministries and Departments to submit collectors’ cash book statements (CCBS) to the Accountant General’s Department for processing.

In the absence of CCBSs, the completeness and accuracy of the amounts remitted to the Accountant General’s Department could not be satisfactorily determined.

The balance on this account at the beginning of 2004 was $804.673M.
It is evident that a greater portion of the balance on this account relates to prior periods.

The Head of the Budget agency explained that amounts cannot be transferred unless the Collectors Cash Book statements are submitted by the relevant agencies.

A reminder circular was sent to agencies and work is in progress to have this amount transferred.

CUSTOMS & TRADE ADMINISTRATION Current Revenue 248.
The Automated System for Customs Data (ASYCUDA) was introduced into the Department in 1996 with the aim of boosting efficiency in the assessment, collection and accounting for revenue.

The Commissioner explained that the functioning of the system was limited and needed upgrading from 2.7 to 3.2 version.

However, although the 2.7 version was still in use the system became operational at the wharves and at Timehri.
The Audit Office again recommends that the Commissioner of Customs and Trade Administration urgently renew his request to Ministry of Finance for the provision of the necessary funding to acquire the revised version of the ASYCUDA System in order not only to boost the efficiency of operations in specific areas of this revenue collection agency but also to enhance revenue collections.

(2004/30) 249.
(2004/30) 249.

Amounts totalling $23.601 billion were collected as revenue for the period under review, compared with $19.202 billion collected in 2003.

This represents a 2.29% increase in collection over 2003.

Consumption tax on services was the main area of increased revenue collection.

Actual collection for the period under review was $734.710M, compared with $498.263M collected in 2003, an increase of $236.438M.
The following table summarises the Department’s total collections for 2004, with comparative figures for the previous year: 66 Description Import Duties Export Duties Consumption Tax – Imported Stamp Duties Consumption Tax – Domestic Consumption Tax – Services Licence Liquor Environmental Tax Overtime Fees Departmental Fines Warehouse Rent & Charges Miscellaneous Other Taxes Sundries Collection 2003 $’000 Collection 2004 $’000 3,343,308 11,699 11,612,270 5,151 3,242,973 498,263 15,470 344,217 53,684 42,558 9,742 22,895 224 3,708,988 13,138 15,077,996 6,477 3,632,415 734,701 16,015 273,534 54,320 46,381 13,538 23,213 224 Increase $’000 365,680 1,439 3,465,726 1,326 389,442 236,438 545 (70,683) 636 3,823 3,796 318 - Total 19,202,454 23,600,940 4,398,486 250.
The above amount of $23.601 billion was verified as being paid into the Consolidated Fund.

However, according to the Statement of Receipts and Disbursements prepared by the Ministry of Finance the total payments into the Consolidated Fund was $23.592 billion, resulting in an understatement of $9.016M.

The Audit Office recommends that the Customs and Trade Administration and the Accountant General’s Department renew their efforts to reconcile their records and make the necessary adjustments.
(2004/31) 251.

In relation to import duties, some of these transactions were facilitated through the Permit for Immediate Delivery (PID) system.

PIDs are to be perfected within ten working days from the date of their issue.

However, of the 2,117 PIDs that were issued for the period under review, seventy-nine PIDs with a total CIF value of $1.631 billion remained outstanding at the time of reporting in February 2006.
In addition, five PIDs with a value of $5.364M were still outstanding in respect of the year 2003.

The failure to perfect PIDs within a reasonable time frame would result in delays in finalising the related transactions for the collection of revenues.

The Deputy Commissioner, Customs Operations explained that the PIDs for 2003 and 2004 remained unperfected primarily in cases where importers sought waivers for consignments from the Commissioner General.
The Audit Office recommends that the Customs and Trade Administration put mechanisms in place to expedite the processing of PIDs so that they can be perfected within the prescribe time-frame.

(2004/32) 67 252.

An examination of the Seizures Register revealed that there were ninety-one seizures during the period under review.
However, at the time of the audit in October 2005, only seventy- seven files were presented for audit examination despite repeated requests for submission of the remaining fourteen files.

Examination of the files presented for audit revealed that the items seized were sold.

The Audit Office recommends that the Customs and Trade Administration take steps to ensure that all files relating to seizures are presented for audit examination.

(2004/33) 253.
(2004/33) 253.

The system provides for deposits made by way of Bills of Sight (provisional entries) to be cleared and perfected within three months.

At the time of the inspection in October 2005, it was observed that twenty-six bills valued $85.162M were still outstanding.

However, there was evidence of importers not perfecting provisional entries within the specified period without any action by the Department to treat these deposits as revenue.
Where the Department took action, there were several instances where this was not done in a timely manner.

The Deputy Commissioner, Customs Operations explained that the twenty-six Bills of Sights were not cleared and perfected since an investigation was being conducted by the Enforcement Unit.

The Audit Office recommends that the Customs and Trade Administration take appropriate measures to ensure compliance with the Customs Regulations as they relate to Bills of Sight.

(2004/34) 254.
(2004/34) 254.

Remissions of duties for the period under review totalled $3.502 billion or 14.87% of the actual collections, compared with $15.771 billion or 82.13% in 2003.
The following is a breakdown of the remissions granted in 2004, compared with the previous year: Description of Goods Petrol Motor Vehicle Forestry Computer Mining Others Amount 2003 $’000 Amount 2004 $’000 Decrease $’000 8,796,766 1,833,817 184,327 49,159 324,101 4,582,944 2,375,199 436,245 3,697 7,821 7,251 671,617 (6,421,567) (1,397,572) (180,630) (41,338) (316,850) (3,911,327) Total 15,771,114 3,501,830 (12,269,284) 68 255.
An examination of the Ships’ Rotation Book kept at Customs House revealed that 1,004 vessels came into port Georgetown for the year 2004.

However at the time of reporting in October 2005 only 542 files were submitted to the Quality Review Section from the various Transit Sheds.

In the circumstances, a proper examination of these files could not be carried out to determine the accuracy of the assessments made for applicable duties and taxes.
The Audit Office recommends that the Customs and Trade Administration take appropriate measures to ensure that the operations of the Department are not adversely affected.

(2004/35) 256.

In relation to consumption tax on locally manufactured goods, an examination of the register revealed that of the 239 manufacturers registered, ten were new.

However, thirty-eight did not submit their monthly returns within the prescribed fifteen days of the close of the month.
In addition, nine submitted returns on an average of twenty-seven days after the close of the month.

The Deputy Commissioner, Customs Operations explained that of the thirty-eight defaulters some cannot be located while others have been closed or not in existence.

257.

The Consumption Tax Act provides for a fine of twenty-five thousand dollars ($25,000) and a further fine of five thousand dollars ($5,000) per day for manufacturers who failed to fulfil the above requirements.
However, there was no evidence that penalties were imposed on manufacturers who failed to comply with the Act.

The Deputy Commissioner, Customs Operations explained that while the Act makes provision for a fine it does allow the Commissioner to waive such fines and that waivers are done upon the request of the manufacturers.

However, it could not be verified whether the manufacturers were not compliant.
The Audit Office therefore recommends that the Customs and Trade Administration send out notices to all manufacturers who have not complied with Section 8 (1) of the Consumption Tax Regulations, with a view to imposing the relevant penalties under Section 25 (4) of the Consumption Tax Act, on defaulting manufactures and also to update the Consumption Tax Manufacturers’ Register.

(2004/36) 258.
(2004/36) 258.

Amounts totalling $734.701M were collected as Consumption Tax on services of which $725.480M relates to telephone services.

The remaining amount of $9.221M was in relation to betting shops.

Section 12 A (1) of the Fiscal Enactment (Amendment) Act 1995 provides for the collection of a tax of 10% on the gross sum paid in respect of every overseas call or overseas fax message originating from Guyana.
However, there was no evidence of the Telephone Company’s records being inspected to verify the accuracy of the amounts remitted to the Department.

A similar observation was made in respect of betting shops.

The Audit Office therefore recommends that the Customs and Trade Administration take steps to ensure that periodic checks of the telephone records be carried out and to pursue the necessary channels so that a flat rate could be charged as fees for all betting shops.

(2004/37) 69 259.
(2004/37) 69 259.

Amounts licences.

However, an examination of liquor licences records for Regions 2, 3, 4 and 10 revealed that a total of 1,855 registered premises did not renew their licences in 2004 as follows: totalling $15.949M were collected for liquor Defaulter Type of Business Renewal Fee 730 172 138 7 71 737 Liquor Restaurant Spirit Shops Hotels Special licence Taverns Members Club Off Licence $ 5,000 5,000 5,000 750 5,000 500 Total $ 3,650,000 860,000 690,000 5,250 355,000 368,500 260.
In the absence of information on the status of these businesses, it could not be determined whether all the premises were due for renewal.

Further, evidence was seen of 209 control visits made by Excise Officers for the year 2004.
The Deputy Commissioner, Customs Operations explained that the number of defaulters in the register may appear correct but licences for the different areas have been grouped in the register and with the setting up of offices in the regions, it is likely that licence holders paid there.
She explained that due to the lack of transportation the department could not have effectively carried out controls visits, particularly after official hours, since most of the premises are not in Georgetown and that an effort would be made to reconciled Georgetown records with that of the regions.

She further explained that the Liquor Licence Board (ILLB) which is not in operation has severely affected the collection of licences and renewals.
However, the Commissioner General has been notified of these cases which should be addressed with the resuscitation of the Board.

The Audit Office recommends that the Customs and Trade Administration send out notices to the owners of all premises registered to sell liquor, who have not renewed their licence for the period under review.

Based on the responses received, excise officers should carry out inspections for the purpose of prosecuting defaulters and to update the various registers.

(2004/38) 261.
(2004/38) 261.

Amounts totalling $54.320M were shown as overtime fees collected from merchants.

An examination of the Demand Register kept at the Customs Boathouse and returns submitted by the outstations, revealed that amounts totalling $41.527M were collected, resulting in a difference of $12.793M.

The Director of the Boathouse explained that the difference is the result of merchants who usually leave deposits for Customs Officers to work overtime.
On completion of the overtime worked by the Customs Officers, if the rates charged when calculated exceeds the deposits, the additional amount due is entered in the Demand register and a notice is sent to the merchant.

However, it was difficult to ascertain the amounts collected from the merchants as deposits.

The Audit Office recommends that the Customs and Trade Administration put in place mechanisms to ensure that both records accurately reflect overtime worked and payments made.

(2004/39) 70 262.
(2004/39) 70 262.

An examination of the Dishonoured Cheques Register revealed that for the period under review, ninety-five cheques valued at $106.053M were dishonoured.

Ninety-three of these cheques valued at $103.387M were referred to their respective drawers while two valued at $2.666M were post-dated.

However, there was no evidence of undue delay in the clearing of these cheques by importers, since this was done within the thirty days period.

As at 11 October 2005, these cheques were cleared.


The Deputy Commissioner, Customs Operations explained that the Bank of Guyana inadvertently sent two cheques to Customs and Trade Administration instead of Internal Revenue and that they have been deposited.

263.

An examination of the schedule of dishonoured cheques revealed that the following cheques had not been cleared up to the time of reporting.
In 2003, the Department reported that five business establishments were defunct, leaving cheques valued at $2.251M uncleared.

Two importers were deceased, leaving cheques valued at $2.848M still uncleared.

Years 1996 1997 1998 1999 2000 Total No.

of Cheques 7 10 6 22 16 61 Amount $ 9,021,061 2,853,184 2,637,641 15,492,103 8,345,635 38,349,624 264.
In my 2001 Report, it was stated that during the Public Service strike in May and June of 1999, goods were released to some importers and their cheques were held on hand.

Documentation provided showed that one hundred and forty-five cheques totalling $119.434M had become stale-dated and $14.698M were still to be cleared.
At the time of reporting, the Deputy Commissioner explained that this matter is with the legal section for the appropriate action, failing which a losses report would be submitted to the Financial Secretary as recommended in 2003 by the Audit office.

265.

The current revenue bank account No.

3194 reflected a balance of $255.029M as at 31 December 2004.

This account was reconciled to December 2004.

71 GUYANA REVENUE AUTHORITY Revenue Accounting and Control 266.
Amounts totalling $24.822 billion were collected as revenue from various sources for the period under review, compared with $22.393 billion collected in the previous year, an increase of $2.429 billion or 10.85%, as shown below: Particulars Amount 2003 $'000 Amount 2004 $'000 Increase $000 Corporation Tax Income Tax Withholding Tax Travel Tax Income Tax – Self- employed Net Property Tax Purchase Tax Licences – motor vehicles Capital Gains Tax Motor Vehicle & Road Traffic Ordinance Others 7,399,042 9,515,129 1,365,183 1,100,631 891,680 8,972,361 10,068,848 1,367,657 1,145,934 880,720 883,770 444,161 248,983 138,323 174,734 747,952 718,205 258,294 172,292 183,580 1,573,319 553,719 2,474 45,303 (10,960) (135,818) 274,044 9,311 33,969 8,846 22,161,636 24,515,843 305,726 231,512 2,354,207 74,214 Total 22,393,148 24,821,569 2,428,421 267.
Included in the amount of $8.972 billion collected as Corporation Tax, sums totalling $8.154 billion relate to the Private Sector.

In respect of the Public Sector, sums totalling $1.640 billion were budgeted to be collected while actual collections amounted to $818.168M.

The Commissioner explained that although the total revenue collection of $8.972 billion is correct, the breakdown into Private/Public Sector should be $8.198M and $835,745, respectively and not $8.154 billion and $818.168M as reported.
However, the Current Revenue Appropriation Account for 2004 submitted for audit by the Internal Revenue Department and verified by the resident State Auditor did not reflect these figures.

268.

According to the records of the Department, the amount of $24.822 billion was paid into the Consolidated Fund for the year 2004.
However, the Ministry of Finance’s Receipts and Disbursements Statement reflected the amount of $24.857 billion as being paid into the Consolidated Fund, resulting in a difference of $35.841M.

72 The Audit Office recommends that the Internal Revenue Administration and the Accountant General’s Department renew their efforts to reconcile their records with a view to investigate this difference and to make the necessary adjustments.

(2004/40) 269.
(2004/40) 269.

According to the records of the Department, there were 4,431 registered companies of which 318 were defunct, and 1,919 companies were deemed inactive.

At the time of the audit in November 2005, only 468 out of 2,194 active companies had submitted annual returns to the Department.

The Commissioner in his response explained that according to the department’s master file there were 4,273 registered companies, of which 2,035 were active, 1,916 were inactive companies and 322 defunct.
He further explained that the differences between his figures and those in the audit report might be as a result of the time of the audit.

The Audit Office recommends that the Internal Revenue Administration take legal action against those companies that failed to submit annual returns as required by Section 60 (5) and Section 70 (5) of the Act.

(2004/41) 270.
(2004/41) 270.

The Commissioner noted the above recommendation and further explained that legal action is not the best approach in light of the slow pace at which action is being taken by the courts.

He further indicated that to date twenty-seven cases were referred to the legal section for prosecution.

These were verified by the auditor.

271.

Amounts totalling $10.069 billion were collected as personal income tax during 2004.
In accordance with Section 117 of the Income Tax Act Chapter 81:01, employers are required to furnish Pay As You Earn (PAYE) returns in respect of their employees to the Commissioner, not later than fourteen days after the close of the month.

An examination of the Default Register however revealed 261 instances where employers failed to submit returns during 2004.
However, evidence was seen of the Department soliciting the assistance of the Director of Public Prosecutions in respect of some of the defaulters, also five companies were taken to court for failure to remit personal income tax.

The Commissioner agreed to this finding.

The Audit Office recommends that the Internal Revenue Administration send Demand Notices to the delinquent employers before legal proceedings are instituted as required by the Act.

(2004/42) 272.
(2004/42) 272.

Amounts totalling $1.368 billion were collected as withholding tax for the period under review, as compared with $1.365 billion collected in 2003.

There was however, no evidence of checks being carried out on the records of banking institutions to determine the accuracy of the returns on which the taxes were based.
The Commissioner agreed with the findings but pointed out that it is impractical to check individual records at commercial banks to verify the accuracy of collections as recommended below.

73 The Audit Office recommends that the Internal Revenue Administration should ensure that periodic test checks be carried out on the records of the financial institutions to at least determine the accuracy of returns on which the taxes were based.

(2004/43) 273.
(2004/43) 273.

Included in the amount of $1.146 billion shown as having been collected as travel tax, were sums totalling $667.890M relating to travel voucher tax.

This represents a decrease of $11.241M or 1.66% in collection over 2003.

According to the records of the Department, in 2002, five airlines had made late payments of travel tax but there was no evidence that the penalty of 15% of the gross amount of the tax plus $50 for each day of late payment, was imposed.
The position still remained the same at the time of reporting.

The Commissioner agreed with the findings and reported that legal proceedings were instituted against one defaulting carrier for the period reviewed.

274.

Amounts totalling $880.720M were collected as income tax from self-employed persons.

According to the Department’s records 20,242 persons were deemed as self-employed in 2004.

Included in this figure were amounts totalling $7.815M collected as professional fees from 89 persons.
This is as a result of a Conservatory Order instituted in October 2003 restraining the Guyana Revenue Authority (GRA) from assessing and collecting tax from all Attorneys-at-law and Medical Practitioners.

The Professionals are now awaiting the decision from the Court on the summons filed by the GRA to discharge this order.

275.

Included in the sum of $305.726M representing Others were amounts totalling $97.038M collected as hotel accommodation tax.
According to the Hotel Accommodation Tax Act, hotels with sixteen rooms and over are required to pay a hotel tax of 10% on all receipts in respect of the hotel accommodation within fifteen days of the close of the month.

However, during the period under review, six hotels did not submitted monthly returns for specified periods and fourteen hotels had outstanding penalties due.

The Commissioner agreed with the findings.


The Audit Office recommends the Commissioner put in place measures to remind hotels of the penalty for non-compliance with the Act.

(2004/44) 276.

An examination of the bank reconciliation statement in respect to the revenue bank Account No.

3196 for December 2004 indicated that there were eleven dishonoured cheques totalling $1.709M covering the period 2000 to 2002.

As at February 2006, these cheques still remained dishonoured.
In my 2003 Report the Commissioner (Internal Revenue) had explained that the drawers of these cheques could not be identified and the banks had declined to provide such information.

The Audit Office recommends that the Internal Revenue Administration should present a losses report to the Finance Secretary for any sums remaining uncollected to be written off.

(2004/45) 74 277.

During the period under review, the revenue bank account No.
3025 was closed and the balance of $1.470 billion was transferred to the Consolidated Fund.

In addition, Licence Revenue Office revenue bank account No.

3018 was also closed and the balance of $125.421M was transferred to the Consolidated Fund.

278.

Two new bank accounts Nos.

3195 and 3196 which were opened in March 2000 for Internal Revenue and the Licence Revenue Office reflected balances of $27.493M and $47.145M respectively as at 31 December 2004.
At the time of reporting these accounts were reconciled up to September 2005.

AGENCY 4 & DIVISION 506 MINISTRY OF FOREIGN AFFAIRS Programme 1 – Ministry Administration 279.

The Ministry was operating significantly below its authorised staffing in that staffing in place as at December 2004 was 95 compared with the authorised establishment of 202, giving a vacancy rate of 53%.
It is obvious that this level of staffing would have an adverse effect on the operations of the department and in particular the level of internal control needed to ensure adequate checks and balances.

The Head of the Budget Agency explained that the Public Service Ministry was written to, with a view to filling the vacancies for all categories of staff.

280.

The old imprest bank account No.

444, which became non-operational in July 1996, reflected a balance of $51.635M as at 31 December 2004.
Evidence was seen where the Head of the Budget Agency wrote the Finance Secretary in August 2004, requesting advice on the closure.

However, at the time of reporting, a response was still not received.

The Audit Office again recommends that the Ministry file a losses report with Finance Secretary in respect of the overdraft so that the loss can be written off by way of a supplementary estimate.

(2004/46) Programme 2 – Foreign Relations 281.


The Ministry was operating significantly below its authorised staffing in that staffing in place as at December 2004 was 123 compared with the authorised establishment of 177, giving a vacancy rate of 31%.

It is obvious that this level of staffing would have an adverse effect on the operations of the department and in particular the level of internal control needed to ensure adequate checks and balances.

282.
282.

There was evidence to indicate that remittances to the various missions were not received in a timely manner to allow for the smooth execution of the operations of these missions.

In particular, remittances to meet capital expenditure did not arrive at the missions until after the close of the financial year.

75 The Audit Office recommends that the Ministry put in place mechanisms to ensure that funds are remitted to the various missions early in the month in question timely manner.
(2004/47) incur expenditure in a more to enable them to 283.

Amounts totalling $230.830M were remitted by the Guyana’s Overseas Missions to the Ministry of Foreign Affairs for onward transmission to the Accountant General’s Department.

The Accountant General was required to examine the revenues remitted along with the supporting documents and to deposit it into the Consolidated Fund.

However, up to the time of eporting only $142.763M was verified as deposited into the Fund.
As a result, revenue has been understated by $87.011M.

284.

Although acknowledgement receipts were Department, these were not forwarded to the relevant Missions.

issued by the Accountant General’s Guyana Embassy – Washington D.C. 285.
The was a lack of adequate segregation of duties at the Accounting Unit in that the Financial Attaché was involved in (a) the preparation of payment vouchers (b) the writing up of the cash book and the votes ledger (c) the preparation and signing of cheques (d) collecting, depositing and remitting revenue and (e) the reconciliation of the bank account.

This practice is not considered good internal control and can lead to irregularities.
The officer-in-charge explained that this was due to restricted budgetary allocations.

286.

A comparison of the expenditure of the Embassy for the period under review with its revised allocation indicated an overall excess expenditure of G$7.066M.

Excess expenditure totalling G$2.376M was also incurred in respect of ten line items.

It was evident that the Embassy’s allocation was inadequate to meet its operating expenditure.

287.
287.

The unspent balance of US$ 81,989 (G$16.398M) was paid over to the Consolidated Fund on May 10th 2005.

288.

All official travel overseas for the Embassy’s staff members are to be approved by Cabinet, and the associated costs are to be met from appropriations to the Accountant General’s Department.
In this regard, the Department provides the sums approved by Cabinet initially as advances, and officers are required to clear such advances through the submission of bills, receipts and other supporting documents.

However, the Embassy over the years has not been adhering to these procedures in that it was using its main bank account to grant such advances.

In addition, at the time of inspection, advances totalling US$106,012.64, some of which date back to 1995, remained outstanding.
In some case, there was also no evidence that Cabinet had approved of the official travel overseas.

The Audit Office recommends that the Ministry take urgent measures to ensure that the Embassy strictly complies with the laid down procedures relating to official overseas travel for its staff.

In particular, the Embassy should cease using its main bank account to provide advances for such travel.
(2004/48) 76 The Audit Office also recommends that the Ministry take urgent measures to clear the outstanding advances referred to above so that the Embassy’s main bank account can be replenished with the amount involved.

(2004/49) Guyana’s Permanent Mission to the United Nations 289.

The Mission continues to function without the services of a Permanent Representative to the United Nations.
It was obvious that the absence of such a high-ranking official would have an adverse effect on the quality of the Government of Guyana’s representation at the United Nations.

The Audit Office recommends that the Ministry in collaboration with the Office of the President take urgent measures to appoint a Permanent Representative to the United Nations in order to provide effective representation at this international institution of which Guyana is a member.

(2004/50) 290.
(2004/50) 290.

There were a number of discrepancies relating to the main bank which had been coming forward for some time.

Some of these discrepancies have since been resolved while others remained outstanding despite exhaustive efforts on the part of the Mission to resolve them.

The unresolved amounts totalled US$15,763.99.


The Audit Office recommends that the Ministry seek the relevant approval from the Finance Secretary to have the unresolved discrepancy of US$15,763.98 appearing in the Mission’s main bank account written off.

(2004/51) 291.

Excess expenditure totalling G$2.967M was incurred in respect of eight line items.

It was evident that the Mission’s allocation was inadequate to meet its operating expenditure.

292.
292.

The unspent balance of US$77.587 (G$15.518M) was paid over to the consolidated fund on the 21st June 2005.

Guyana Consulate, New York 293.

The was a lack of adequate segregation of duties at the Accounting Unit in that the Executive Officer was involved in (a) the preparation of payment vouchers (b) the writing up of the cash book and the votes ledger (c) the preparation and signing of cheques and (d) collecting, depositing and remitting revenue.
This practice was not considered good internal control and can lead to irregularities 294.

The Consulate continued to receive remittances either close to the end of the month or in the following month to meet expenditure for the month in question.

As a result, the payment for goods and services had to be delayed.

In addition, the remittances received did not appear to be adequate since excess expenditure totalling G$3.175M was incurred in respect of three line items.

77 295.
77 295.

Unspent balance of US$44,789 (G$8.958M) was transferred to the consolidated fund 13th June 2005.

296.

There was evidence of significant delays in the processing of new passports.

At the time of the inspection there were 3,907 applications awaiting processing of which 2,217 related to the period 1998 - 2003.

This state of affairs would obviously result in dissatisfaction on the part of Guyanese living in the New York area.
The Consul General explained that this was due to the inadequate supply of new passports.

The Audit Office recommends that the Ministry in collaboration with Ministry of Home Affairs take urgent measures to ensure that there is an adequate stock of new passports at the Guyana Consulate in New York so that the backlog of applications for new passports can be processed expeditiously.

(2004/52) Guyana High Commission - London 297.


During the period under review, the Accounting Unit was staffed by two persons, the Accountant and a Clerical Account Assistant.

These Officers were involved in preparing payment and receipt vouchers, writing up the Sub Accountant’s cash book, the votes ledger and the remittances register, signing of cheques, and preparing and checking bank reconciliation statements, thus resulting in a lack of proper segregation of duties.
However, both the Sub- Accounting Officer and the High Commissioner carried out supervisory checks.

Based on the volume of transactions and the level of scrutiny afforded to the accounting records by the High Commissioner and the Sub-Head of the Budget Agency, during the period under review, the internal controls of the mission were considered adequate.

298.
298.

With respect to remittances from the Ministry of Foreign Affairs, amounts totalling £262,953.69 equivalent to G$96.670M were credited to the Main Bank Account for payment of the mission’s operational expenses for the year ended 31 December 2004.

However, the Ministry recorded excess remittances of G$0.43M to the High Commission for the year 2004.
The reason for this difference in remittance was due to the Ministry including, in error, an amount of US$231.36 sent to the Mission, as a refund for the purchase of an airline ticket, as remittance.

299.

In addition, the Ministry also remitted an additional amount of £138.20 to the mission in August 2004 without any explanation on what this remittance represented or how it should be utilised.

The Accountant wrote the Ministry requesting further information on this remittance.
However, to date no explanation has been provided by the Ministry.

Nevertheless, all the amounts remitted were traced to the cash book, bank statements and remittances register.

78 300.

In addition, it was noted that all remittances were received close to the end of the month or in the succeeding month.

This situation could adversely affect the operations of the High Commission.
Further, it can also result in the bank account being overdrawn and subjected to interest charges contrary to financial regulations.

It should be noted that during the year in order to avoid an overdraft on the mission’s bank account the High Commissioner met public expenditure from his private funds.

In particular, on several occasions, the High Commissioner utilised his station allowance to pay the wages of the local staff to alleviate the financial distress caused to staff.

301.
301.

There have also been disruptions in the mission’s programme due to cash flow difficulties and remittances being received late.

More specifically, during the year the mission’s telephone was disconnected, and they were unable to make telephone calls, because of their inability to pay their telephone bills within the stipulated period.
In addition, the Post Office notified the mission that they were unable to issue them with a “business cheque authority card” due to poor credit rating and, as such, the mission can now only conduct business at the Post Office using cash.

Further, during the year the mission had received several reminders, final notices, and legal court proceedings for outstanding payments, one of which is outstanding rates for the mission’s premises of £5,687.63 for the years 2003 to 2006.

302.
302.

The statement of expenditure for the year 2004 was examined and was in agreement with the Votes Ledger.
However, a comparison of the actual expenditure of G$92.767M with the total amount releases of G$96.627 for the year 2004 revealed that excess expenditure was incurred under thirteen line items, as follows: Line Item 6114 6131 6223 6224 6231 6242 6243 6263 6264 6271 6272 6273 6282 Total Amount Released G$ Amount Expended G$ Excess Expenditure G$ 303.
It was explained that the above situation resulted mainly from restricted budgetary allocations among the line items.

More specifically, excess expenditure of $2.653M was incurred under line item 6114, Clerical and Office Support, due to adverse variances in the fluctuation in exchange rates between the US dollar and the Sterling £.
Similarly, line item 6242, Maintenance of Building, excess expenditure of $1.954M was incurred, due to insurance payment for properties occupied by home based staff, as required by law, being charged here.

Further, line item 6264, vehicle spares and services and line item 6282, equipment maintenance, incurred excess expenditure of $0.870M and $0.222M respectively due to the increase in maintenance cost required for the mission’s vehicle and photo copier which are both in excess of ten years old.

304.
304.

However, despite the mission submitting monthly cash flow and expenditure reports it would appear these are not being used by the Ministry to determine resource requirements for the mission.

The above evidence of over-expenditure indicates the need for the Ministry to make more realistic estimates of the resource requirements of the mission and adjust the allocation where necessary to cater for adverse exchange rate fluctuations and increased costs.
In addition, in view of the fact that the mission did not exceed its total releases, an internal virement could have been sought to authorise the movement of funds between line items.

Nevertheless, the mission should continue to exert greater efforts to avoid over expending.

305.

In addition, charged to the mission’s accounts are amounts totalling £1,488.33 incurred in relation to the High Commissioner’s participation, following Cabinet approval, in various conferences.
Also charged is an amount of £2,056.21 advanced, on the approval of the Ministry, to Minister of Foreign Affairs, who on his way to a conference had still not received his advance for meals and out-of-pocket allowance.

It should be noted that subject to Cabinet approval, all such expenses are generally met from a special Ministry of Finance allocation and should not be paid out of the mission’s accounts.
It was explained that all these costs associated with attendance at conferences were treated as advances pending refund from the Ministry.

It was noted that at the time of reporting such advances totalled £2,143.33 for the period January to August 2005.

The Ministry is urged to remit in a timely manner all amounts associated with attendance at approved conferences.

306.

The mission collects revenue mainly from the issue and renewal of passports and the notarising of documents.
There are approved rates and these were verified with the receipts written and entries made in the collector’s cash book statements.

The revenue collected for the year ended 31 December 2004 amounted to £39,978.73.

With respect to remittances of revenue to the Accountant General, this was normally done every two months or to coincide with the movement of the diplomatic mailbag to the Ministry of Foreign Affairs, Georgetown.
With the exception of amounts totalling £4,719.43, which were collected during November and December 2004 and paid over in April 2005, all amounts were paid over to the Ministry in 2004.

The last remittance of revenue was on 18 August 2005 and was for revenue collected during July 2005.

80 307.
80 307.

However, although the amounts remitted were verified in the records of the Ministry of Foreign Affairs as having been received and transmitted to the Accountant General, the mission is yet to receive acknowledgement receipts from the Accountant General to complete its record keeping.

It is recommended that the Ministry pursue this matter with a view to obtaining the outstanding receipts.

308.

The High Commission continued to under-utilise its premises situated at Palace Court, Bayswater Road.
In particular, the two upper flats remained empty with only the upper of these flats being utilised intermittently for visiting dignitaries and other guests.

As was previously suggested these flats could have been refurbished and converted into living quarters and would have resulted in savings to the mission if the flats were rented or utilised to house home based staff.
The Ministry was also urged to take necessary steps to maximise the use of the building, which had an estimated value in the vicinity of £2.786M or sell the building and acquire a smaller building, which is less expensive to maintain, to house the High Commission.

However, to date no positive action was taken in this regard.

309.

As previously reported, a significant portion of the basement of the building has been allocated for the display of Guyana products.
However, according to the High Commissioner, the response from the Private Sector in Guyana has not been encouraging.

As a result, the area allocated remained largely under utilised.

It is again recommended that the Ministry of Foreign Affairs enlist the support of the Ministry of Foreign Trade with a view to sensitising local exporters of the facilities available at the mission.

310.
310.

In terms of capital expenditure, an amount of G$1.159M equivalent to £3,071.99 representing the mission’s capital releases for 2004 was remitted to the High Commission in June 2005.

This amount was to effect repairs to the roof and the fire escape.
However, due to the amount of time that had elapsed since the mission’s submission of its first quotation in June 2004 and the mission’s receipt of the remittance in June 2005 the cost of repairs to the fire escape increased from £820 excluding VAT to £1,420 excluding VAT.

However, the mission was able to establish that the damage to the roof was caused by high winds and the Insurance Company paid for the repairs to the roof.
As a result, it was possible for the mission to afford the repairs to the fire escape.

Brussels Embassy 311.

It was difficult to determine the extent to which the key responsibilities and results were achieved due to them not being stated in quantifiable terms.

However, the Embassy prepared an annual report for the year, which provided details of the Embassy’s activities with respect to its responsibilities and evaluated the outcome of these activities.

312.
312.

The actual staffing at the Mission at the time of the audit was six of which three were home-based staff and three were locally recruited staff.

In addition, it was noted that two senior members of the diplomatic staff, which had formed its core in the previous reporting period, resigned during the third quarter of 2004.

81 313.

It was noted that the Accounting Unit was staffed by only one person, resulting in a lack of proper segregation of duties.
More specifically, the Accountant was responsible for preparing vouchers, maintaining the votes ledger, cash books and remittances register, signing of cheques, reconciling the bank accounts and performing consular tasks.

The assignment of these responsibilities to a single individual places an unreasonable burden of responsibility on that individual and creates scope for irregularities and undetected errors.

As such, the system relied heavily on the integrity and honesty of the individual involved.
To ensure adequate segregation of duties, a helpful measure would be to increase the staff within the Accounting Unit by at least one individual.

314.

In addition, it was noted that the Sub-Accounting Officer, who is the primary person responsible for the administration of public funds allocated to the Embassy, is currently on a temporary posting from the Guyana High Commission in London.
She was sent to Brussels to perform duties of Chargé d’Affaires from 21 November 2004 until the Arrival of the new Head of the Mission.

However, since his arrival in February 2005, and the resignation of the Embassy’s Sub-Accounting Officer, this Officer has been functioning as the Sub Accounting Officer.

Further, the resignation of the two senior diplomatic staff would obviously have consequences for the functioning of the Mission.
It is recommended that the Ministry assign and appoint suitably qualified persons to fill these vacancies as a matter of urgency.

315.

It should be noted that with the exception of one month in 2004, where the remittance was received close to the end of that month (September), all the remittances were received in the succeeding month.

This situation could adversely affect the activities of the Embassy.
Further, it can also result in the bank account being overdrawn and subjected to interest charges contrary to financial regulations.

In addition, it was noted that the Ministry has station allowance outstanding for four Officers for the years 1999 to 2001.

This matter which was previously reported in our audit report of 2001 has caused the Officers to suffer financial distress.

The Ministry was sent numerous reminders for payment to the respective Officers.
However, at the time of reporting this matter has not yet been resolved.

It is recommended that the Ministry make each monthly remittance during the preceding month and address the issue of outstanding station allowances.

316.

In relation to the revenue bank account, the opening balance of €667.68 for the year 2004 represented revenue collected during the year 2003, which was not paid over to the Accountant General at that date.

However, this amount was subsequently remitted on 16 February 2004.

317.
317.

In relation to collections for the year 2004, this totalled €5,051.58.

With the exception of amounts totalling €1,724.92, which were collected during September to December 2004 and paid over in January 2005, all amounts were paid over to the Accountant General during 2004.

However, acknowledgement receipts in this regard were still outstanding.

318.

The salary bank account No.

310-1272952-10 and related records for the year ended 31 December 2004 were examined.
Remittances were traced to the cash book and bank statements.

At the beginning of the year 2004, the account reflected a positive balance of US$8.83 and €3,153.96 and as at 31 December 2004 balances of US$14,312.03 and €3,021.91 were reflected.

82 319.

The salaries account is expected to reflect a “nil” balance.
However, this favourable opening balance was due mainly to exchange differences over the years and has served the purpose of defraying bank charges, which would have normally been paid from the current appropriation.

However, the substantial USD closing balance was due to remittances of salaries for Foreign Service Officers Ms. G. Lee and Ms. M. Chuck-a-Sang of US$2,545 and US$1,901 per month.
These remittances were received until November 2004 but should have ceased at 10 October and 31 July respectively when their resignations took effect.

It is recommended that the sum of US$12,694 be refunded to the Ministry of Foreign Affairs.

320.

The statement of expenditure for the year 2004 was examined and was in agreement with the Votes Ledger.
However, a comparison of the actual expenditure of G$57.571M, with the total releases of G$52.453M for the year 2004 revealed that excess expenditure was incurred under fifteen subheads as shown below.

However, the Embassy did not incur an overdraft on their bank account because amounts remitted to cover medical expenses of the former Ambassador were utilised.
It was explained that the outstanding amount from the remittance received for medical expenses is in the Embassy’s bank account and will be used to pay additional outstanding expenses and the remainder refunded to the Ministry.
Subhead Amount Released G$ Amount Expended G$ Excess Expenditure G$ Total 235,867 164,229 347,559 68,880 641,413 505,844 358,745 1,207,409 1,329,710 319,112 865,256 894,619 332,911 63,612 709,223 5,118,105 83 321.
It was explained that the excess expenditure incurred was mainly due to adverse variances in the fluctuations in exchange rates between the US dollar and the Euro.

However, despite the Embassy submitting monthly cash flow and expenditure reports it would appear these are not being used by the Ministry to determine resource requirements for the Embassy.
This evidence of over-expenditure indicates the need for the Ministry to make more realistic estimates of the resource requirements of the Embassy and adjust the allocation where necessary to cater for adverse exchange rate fluctuations.

Nevertheless, the Embassy should continue to exert greater efforts to avoid over expending.

322.
322.

With respect to line item 6261-local travelling and subsistence, amounts totalling G$1,663,956 which relates to purchase of air line ticket and posting of personal possessions for the former Ambassador was inadvertently charged to this line item.

This has now been corrected and results in a saving of G$292,246 on this line item.

323.

A review of the expenditure incurred on the maintenance of the vehicle owned and operated by the Embassy indicated apparent excessive expenditure.
It was explained that this state of affairs was due to the age of the vehicle and the extent of use.

It is recommended that the Ministry of Foreign Affairs approach the Ministry of Finance with a view of obtaining the necessary funds for the replacement of this vehicle as this is likely to result in significant cost savings.

324.

In terms of capital expenditure, the Embassy received an allocation of G$279,000 or US$1,411.70 for the year 2003.
This allocation was to effect the purchase of three filing cabinets and a photocopier.

It was explained that a decision was taken to initiate purchases on a priority basis, since the allocation received was insufficient to acquire all the items, simultaneously.

However, it was noted that the Embassy did not make the purchases in 2003 or 2004 but purchased three filing cabinets totalling €405 in February of 2005.

With respect to years 2004 and 2005, the Embassy was not in receipt of a capital allocation.
However, the sum of €2,216.07 was expended on the purchase of a television, a double bed, a dryer, and other household items for the Ambassador’s residence in 2005.

It was explained that the Ministry of Foreign Affairs gave verbal approval to effect these purchases and a verbal commitment to remit the necessary funds to the Embassy.

At the time of reporting in September 2005, the amounts expended were not yet remitted to the Embassy.

Guyana Embassy - Paramaribo 325.


The actual staffing at the time of reporting was ten.

Three were home-based staff while the rest were locally recruited staff.

As part of the preliminary work done prior to the inspection visit, information was sought at Head Office in relation to the authorized staff strength.

However, this information was not available up to the time of reporting and therefore it could not be determined whether or not the Mission was operating with its full complement of staff.
84 326.

The Mission has been in receipt of its monthly remittance close to the end of the month or early in the following month.

This practice adversely affected the operations of the Mission since payments for goods and services had to be delayed until Head Office released funds.

It is recommended that Head Office institute measures aimed at ensuring that remittances are sent to the Mission in a timely manner.

327.
327.

Excess expenditure totalling G$883,932 was incurred in respect of four line items as shown below: Description Clerical and Office Support Office Materials & Supplies Telephone Charges Electricity Charges A/C Code 6114 6223 6271 6272 Total Releases G$000 758,903 337,300 1,357,000 291,000 Actual G$000 867,875 337,405 2,062,559 370,296 Excess G$000 (108,972) (105) (705,559) (79,296) 2,744,203 3,638,135 893,932 328.
The Accountant explained that while the Embassy’s total allocation was adequate, its distribution among the line items was not done in keeping with the Embassy’s needs, thus resulting in over-expenditure under the above stated line items.

329.

At the time of inspection, the balance on the revenue account was reduced to 33,346 SRD for the period October 2004 to August 2005.
With the present system in place, the Suriname dollar is utilized and the equivalent in United States dollars from the remittances is forwarded to the Accountant General Department.

330.

At the time of inspection, receipt in acknowledgement of revenue paid over to the Consolidated Fund were not received from the Accountant General for the period reviewed.
It is recommended that the Ministry of Foreign Affairs pursue this matter with the Accountant General so that receipts can be submitted to the Mission for all sums remitted.

Guyana Consulate - Nickerie 331.

The Guyana Consulate in Nickerie was opened on 1 November 2003.

The actual staffing at the time of reporting was six.

One of these was home-based while the rest were locally recruited staff.
As part of the preliminary work done prior to the inspection visit, information was sought at Head Office in relation to the authorized staff strength.

However, this information was not available up to the time of reporting and therefore it could not be determined whether or not the Mission was operating with its full complement of staff.

85 332.

The Accounts Unit was staffed by only one person, the Accountant.

This had resulted in the Accountant performing all the accounting functions of the Consulate.
In particular, the Accountant was involved in the (a) the preparation of payment vouchers, (b) the writing up of the votes ledger, the remittance register, the sub-accountant ‘s cash book, the preparation of cheques, the signing or counter-signing of cheques, the collection, deposit and remittance of revenue and the preparation of the bank reconciliation statements 333.

The Consulate has been in receipt of its monthly remittance close to the end of the month or early in the following month.
Based on discussions with the Consular General, this practice was adversely affecting the operations of the Consulate since payments for goods and services were normally delayed to avoid the bank account being overdrawn.

It is recommended that Head Office institute measures aimed at ensuring that remittances are sent to the Consulate in a timely manner.

334.
334.

An examination of the statement of expenditure for the year 2004 revealed an actual expenditure of G$10.142M when compared to the budgetary allocation of G$11.775M, giving a net balance of G$1.633M on the allocation.

Employment costs amounted to G$1.984M.

This figure does not include the salary of the home-based staff that is paid from Head Office as a direct charge.

The unspent balance of G$1.633M was not refunded to the Consolidated Fund.

335.
335.

Excess expenditure totalling G$1.348M was incurred in respect of four line items as shown below: Line Item Description 6113 6131 6271 6281 Other Technical Other Direct Labour Telephone Charges Security Services Releases $’000 318,000 159,780 895,000 1,164,000 Actual $’000 319,674 191,420 1,189,416 2,219,887 Excess $’000 (1,674) (31,640) (294,416) (1,055,887) Total 2,536,780 3,920,397 (1,383,617) 336.
The Accountant explained that the above situation resulted from the inadequate allocation given to the Consulate in respect to certain line items.

It is therefore recommended that a more thorough review be undertaken by Head Office to avoid such excess expenditure.

337.

At the time of inspection, receipt in acknowledgement of revenue paid over to the Consolidated Fund were not received from the Accountant General for the period reviewed.
It is recommended that the Ministry of Foreign Affairs pursue this matter with the Accountant General so that receipts can be submitted to the Consulate to ensure proper accounting of revenue collection.

86 338.

The votes ledger was not properly written up for the period under review, in that payment vouchers numbers were not recorded for mainly for the period September to December 2004.

Twelve instances were observed where the balances at end of the year were recorded in pencil.
In addition, there was no evidence of supervisory checks for the period April to December 2004.

It is recommended that in future the votes ledger be properly written up and initialled by the Sub-Accounting Officer.

The Guyana Embassy, Brazil 339.

The actual staffing at the time of the audit was nine.

Four of these were home-based, while the other five were recruited locally.
As part of the preliminary work done prior to the inspection visit, information was sought at the Head Office in relation to the authorised staff strength.

However, this information was not available up to the time of reporting and therefore it could not be determined whether or not the Mission is operating with its full compliment of staff.

340.
340.

The accounting unit was only staffed by one person supported by a part-time accounts clerk, who also performs some duties as a receptionist and bilingual secretary/translator.

This resulted in a lack of proper segregation of duties.
In particular, the Accountant was involved in (a) the preparation of payment and receipt vouchers; (b) the execution of payments, while writing up of the Sub Accountant’s cash book, expenditure statements and the cash book for the local currency bank account; (c) the preparation and signing of cheques; (d) the collection of revenue and the consequential preparation of collectors cash book/statements (e) writing up of the Remittances Register; (f) the preparation of bank reconciliation statements; and (g) consular duties, including the issuance of passports.
341.

The above observation is not meant to cast any aspersion on the Accountant, but instead to highlight unsatisfactory features, which if not remedied, could result in irregularities.

It is inappropriate that the Accountant be involved in all of the aforementioned processes, which does not present adequate checks and balances, but depends heavily on the honesty and integrity of the officer involved.
The system should guarantee the integrity of the processes, including generation of reports, in addition to safeguarding the persons involved.

342.

A useful measure would be to appoint a Translator/Bilingual Secretary to the Mission in order to allow the Accounts Clerk to perform more accounting duties.

This would enable the Accountant to shed duties that do not lend to proper control, such as, preparation of vouchers and receipts and writing up and balancing of cash books.
She would then be in a better position to carry out supervisory checks on the day-to-day operations.

343.

On the security of cash and cheques, the Embassy was outfitted with both a safe and strong box.

It was noted that the custody of the both key and combination lock was vested in the Foreign Service Executive Officer/Accountant, even though the Sub-Accounting Officer also had knowledge of the combination.

This arrangement did not have the features of effective internal control.
It was recommended that efforts be made to have the functions relating to the key and combination lock segregated.

87 344.

In relation to passports, receipts and cheque books, the internal control measures confirmed generally to the requirements of the financial regulations.

In every case, where books were received, these were entered into the register and evidence was seen indicating that these were utilised in a sequential manner.

Double-faced carbon was also utilised in the preparation of receipts.
345.

The system employed to account for remittances received through the post did not confirm to the financial regulations.

The Confidential Secretary to the Ambassador opened the mail, but this process was not witnessed as required.

A remittances register was nevertheless maintained, but this did not provide details of the disposal of amounts received.

346.

It was observed that remittances to the Mission were made close to the end of each month or in the succeeding month.
This situation had adversely affected the operations of the Mission since payments for goods and services had had to be delayed, with the result that the credibility established over the years had become tarnished.

Further, it was noted that each late payment had attracted interest ranging from 10% to 20% of the amounts outstanding.

347.
347.

As a result of late remittances, the Mission incurred liabilities totalling US$15,949.84 as at 31 December 2004, but the combined remittances for November 2004 and December 2004, which were received in January 2005 enabled their subsequent payment.

The related expenditure was not included in the Appropriation Account for the year 2004.
It was noted that amounts totalling US$3,293.40 were subsequently included as charges against the budgetary provision for 2005, while the balance of US$12,656.44 were still to be recorded.

348.

In addition to sums totalling US$10,171.63 in respect of seventeen outstanding advances owed to the Mission by a former Head of Mission, advances totalling US$16,050.16 were still to be cleared at the time of the inspection visit.
The following were discerned in relation to these advances: (a) As reported in my Report for the year 2000, the Ministry of Foreign Affairs had in October 2000 authorised the Mission to advance a Guyanese living in Brasilia an amount of US$300.

According to the arrangement the payee’s sister was to deposit the amount with the Ministry and this was to be forwarded to the Mission through the Diplomatic Bag.

Investigations revealed that to date this arrangement remains to be finalised.
In the circumstances, the Ministry of Foreign Affairs should therefore take appropriate action to ensure that the Mission’s bank account is replenished with the outstanding amount.

(b) An amount of US$8523.27 relates to five advances taken during the year 2004 by the current Head of Mission.

The vouchers for the amounts that expended on official activities were submitted to the Ministry of Foreign Affairs for replenishment.

However this process was not finalised at the time of the visit.
(c) The Mission also awaited the forwarding of the related Cabinet decisions to facilitate the clearing of seven advances totalling US$6,782.45, related to official travel by the Ambassador.

These advances were noted to have been issued during 2005.

88 (d) The remaining amount of US$444.44 was advanced to a locally engaged staff on compassionate grounds.

Evidence was seen of action to recover the amount.

349.
349.

The circumstances relating to the sum of $10,171.63 advanced to a previous Head of the Mission has negated the clearing of the advances.

Investigations had revealed that the Ministry of Foreign Affairs had withheld the resettlement allowances owing to the officer, with a view to wholly or partly clearing the advances.

In this regard, urgent action to finalise this arrangement was recommended in previous reports.
As an alternative to this recommended action it was suggested that a loss report be submitted to the Secretary to the Treasury (now the Finance Secretary) for appropriate action.

However to date, there has been no action to finalized this outstanding matter.

350.

The statement of expenditure for the year 2004 was examined and was in agreement with the Votes Account Book.

When compared with a budgetary allocation of G$75.442M, the actual expenditure was G$56.378M.
The difference of G$19.064M included unspent balances totalling G$21.605M and over expenditure amounting to G$2.541M on eight items, as follows: Account Code Description Allocation G$’000 Actual G$’000 Excess G$’000 6131 6133 6243 6263 6284 6293 6294 6302 Other Direct Labour Costs Benefits and Allowances Janitorial & Cleaning Supplies Local Travel & Subsistence Other Refreshment & Meals Other Training Total Excess Expenditure 789 4,310 376 1,325 500 168 900 90 1,229 6,021 381 1,509 553 245 954 107 440 1,711 5 184 53 77 54 17 2,541 351.
The Accountant of the Mission explained that the above situation resulted mainly from the restricted budgetary allocations for the line items, coupled with the fact that the releases received from Ministry of Foreign Affairs had in each case exceeded the amounts allotted.

352.

During the year 2004, amounts totalling US$3,581 were expended on repairs and maintenance works to one of the Missions vehicles, compared to US$1,143 and US$1,565 for the respective years 2002 and 2003.
The rising cost of maintenance suggests that the vehicle may soon become uneconomical to maintain, particularly considering the vehicle is presently sixteen years old.

It is therefore suggested that action be taken to replace this vehicle, while at the same time taking advantage of accessing some of its replacement cost through its sale.

89 353.

According to revenue records, the Accountant General had not acknowledged remittances totalling US$19,872.90 for the period under review.
However, the Ministry of Foreign Affairs had acknowledged these remittances.

Nevertheless, efforts should be made to ensure that the Accountant General acknowledges all amounts remitted.

It was also noted that a significant amount of revenue for previous years are still to be acknowledged by the Accountant General.

354.
354.

The revenues from transactions done by the Honorary Consulate in Boa Vista were 73% more than that collected by the Mission’s Chancery, but there was a noted decline in collections since February 2004.

In this regard, there was a monthly fall off in revenue receipts from the amount of US$2,494.73 reported in January 2004 to US$613.46 in December 2004.

The collections further declined to US$569.62 in May 2005, when the last collections were recorded.
There was also an absence supervisory check on the financial transactions of the Consulate.

355.

In terms of capital expenditure, amounts totalling US$2,279.90 equivalent to G$451,923 were remitted to the Embassy to purchase a complete computer system with printer and filing cabinets.

Of the remittances US$1719.20 related to the year 2003.

Nevertheless, the entire sum was expended in the acquisition of a “Dell” computer system, with HP deskjet 3550 printer and three metal filing cabinets.
The acquisitions were inventoried and were being used to improve the operational efficiency of the Mission.

356.

The Federal Government of Brazil donated plots of land in the Embassy sector of the City of Brasília to all those countries which had resident representation in Brazil at the time of the transfer of the capital from Rio de Janeiro to Brasília.
To date, many countries have taken advantage of this offer and have constructed their Embassies and residences for their Heads of Missions on these plots.

In some cases, apartments have also been built for both home based staff and local employees.

357.

Guyana is yet to avail itself of this opportunity.

No work has been done on the donated land, not even the construction of a fence to safeguard the property from squatters and/or vandals.
Trinidad and Tobago and Haiti are the only other CARICOM member countries to possess similar plots.

Trinidad and Tobago have constructed a fence some years ago.

358.

All countries that possess land have to pay rates and taxes to the Government of the Federal District of Brasília in order to retain the property.

The Embassy of Guyana has been making these payments that presently amount to US$250, annually.
However, since 1993, the Federal District has levied additional charges for maintenance, and in May 2005 the Embassy had had to pay US$1,567 as arrears charges.

It is not known what other charges may be levied in the future, or, indeed, if there might be a reversal of the Brazilian gift of land with regard to those countries which have not begun any construction.

359.
359.

Meanwhile, the annual cost of rental of the Chancery, Residence and the apartments for the home based staff stands at US$153,465.35 or approximately G$31M.

While this is not exorbitant by the standards of Guyana’s Embassies in other large countries in the hemisphere, it is recommended that a cost/benefit analysis of building on the donated land be urgently conducted.

90 Guyana Embassy, Venezuela 360.

The actual staffing at the time of reporting was nine.
Three of these were home-based staff while the remainder were locally recruited.

The Accounting Unit was staffed with one officer, resulting in a lack of proper segregation of duties.
In particular, the Accountant was involved in (a) the preparation of payment and receipt vouchers; (b) the execution of payments, while writing up the Sub Accountant’s cash book, the expenditure statements and the cash book for the local and foreign currency bank accounts; (c) the preparation and signing of cheques, (d) the collection of revenue and the collectors’ cash book/statements; (e) writing up of the Remittances Register; (f) the preparation of bank reconciliation statements; and (g) consular duties, including the issuance of passports, writing up of the vote account book and the forwarding of statements to the Ministry.
the consequential preparation of 361.

Notwithstanding, the Sub-Accounting Officer was noted to perform checks on all accounting records.

However, the need to properly segregate these duties should not be overlooked.

The system should guarantee the integrity of the processes, including generation of reports, in addition to safeguarding the persons involved.

The Audit Office recommends that the Embassy explore all possibilities to ensure that there is adequate segregation of duties.
A helpful measure would be to re-organise the staff complement so that an Accounts Clerk could be employed.

This would facilitate proper segregation of duties and consequently stronger internal controls.

(2004/53) 362.

On the security of cash and cheques, passports and other sensitive documents, of the Embassy were kept in 2 safes, which were only fitted with combination locks and not embedded in concrete.
In addition, the knowledge of the combinations for the locks was shared with the Sub-Accountant Officer and the Accountant.

This arrangement did not have the features of effective internal control.

363.

The Embassy maintained a Remittance Register and remittances totalling US$220,790.80 equivalent to G$43,838,693 were traced to the cash book and the deposits verified with the bank statements for the main bank account.
However, remittances to the Embassy were either received close to the end of each month or in the succeeding month.

This situation was noted to adversely affect its operations.

The Audit Office recommends that the Ministry put in place mechanisms to ensure that serious consideration should be given to ensuring more timeliness in effecting remittances to the Mission.

(2004/54) 364.
(2004/54) 364.

Liabilities totalling approximately $391,198 were outstanding as at 31 December 2004, due to insufficient funds being allocated under line items maintenance of buildings and medical refunds.

However, the amounts were subsequently paid, but were not included in the statement of expenditure for the year 2004.

As a result, the Appropriation Account was understated by the said amount.

91 365.
91 365.

Eleven stale dated cheques valued at US$12,591.36, kept appearing on the bank statements of the main bank account on an average of approximately 3 years.

These cheques were remitted to the Accountant General and the Public Service Ministry.

The Accountant explained that the Ministry was written to seeking assistance to ascertain the whereabouts of these cheques since they were remitted through the Diplomatic Bags.
The Audit Office recommends that efforts be made to locate the cheques or have them written back to the main bank account.

(2004/55) 366.

An examination of the statement of expenditure for the year 2004 revealed an actual expenditure of G$36.718M when compared to the budgetary allocation of G$43.839M giving a net balance of G$7.121M on the allocation.
However, excess expenditure totalling G$525,602 was incurred in respect of 3 line items, as shown below: Line Item 6131 6242 6272 Total Description Allocation G$’000 Actual G$’000 Excess G$’000 Other direct labour cost Maintenance of buildings Electricity Charges 2,093 409 931 2,540 474 945 447 65 14 526 367.

The Accountant explained that the above situation resulted mainly from restricted budgetary allocations under the above line items.
The Audit Office recommends that the Ministry provide the Embassy with a more realistic allocation to avoid this undesirable situation.

(2004/56) 368.

In terms of capital expenditure, no expenditure was allocated for the year 2004, however, the sum of US$28,402.86 equivalent to G$5.346M which was allocated for the year 2003 was spent in the year 2004 on the purchases of a 4x2 Ford Explorer Vehicle and a Cannon Photocopier to improve the operational efficiency of the Mission.

The full amount was expended.


369.

The total revenue collected and remitted to the Accountant General in respect of the year 2004 was $3.424M (US$17,291).

At the time of inspection visit, the Embassy did not receive acknowledgement receipts from the Accountant General’s Department in relation to the above amount.

The Audit Office recommends that the Ministry vigorously pursue this matter to ensure that the Accountant General acknowledges all amounts received.
(2004/57) 92 AGENCY 07 PARLIAMENT OFFICE Current Expenditure 370.

An examination of the Register of Contributors to the National Insurance Scheme for December 2004 revealed thirteen instances where NIS numbers were not quoted, indicating that the employees might not have been registered with the Scheme.
Since registration with the NIS has implications for social security and other related benefits, the Audit Office recommends that the Parliament Office aggressively follow up with the concerned employees with a view to ensuring that all employees are promptly registered with the Scheme.

(2004/58) 371.

Amounts totalling $11.535M were expended on other charges.
Included in this figure were amounts totalling $552,000 expended as consultancy services for the rehabilitation of the former Public Utilities Commission’s Office and repairs to the roof of the Parliament Chambers.

This expenditure should have been met from the Office’s capital programme and clearly represents a misallocation of expenditure.

The Audit Office recommends that the Parliament Office desist from the practice of funding capital works from current appropriations.

(2004/59) 372.
(2004/59) 372.

There was a lack of segregation of duties in the purchasing and issuing of stores.

It was observed that the officer who had responsibility for the purchasing and issuing of stores also maintained the stock ledgers.

The Audit Office recommends that the Parliament Office put in place mechanisms to ensure effective storekeeping and stores accounting procedures.

(2004/60) Subhead 25005 - Parliament Building Capital Expenditure 373.
An amount of $20M was allocated for (a) ongoing works to ceiling (b) construction of three committee rooms and (c) the purchase of office furniture and equipment.

A supplementary provision of $6M to refurbish the Chamber and other offices for the re-commencement of sittings at the National Assembly was approved giving a revised allotment of $26M.
Amounts totalling $23.654M were expended as follows: 93 Description Rehabilitation & renovations to ceiling & roof of Parliament Chambers Rehabilitation of Parliament Office & Chambers Repairs to chairs, desks and benches Miscellaneous purchases Consultancy fees Total Amount $’000 13,585 7,113 1,153 1,563 240 23,564 374.
The contract for the rehabilitation and renovation works to ceiling and roof of Parliament Chambers was awarded in 2002 by the Central Tender Board in the sum of $7.953M to the highest of four bidders as he satisfied the criteria set by the Evaluation Committee and was closest to the Engineer’s estimate of $8.307M.

The lowest bid was $6.654M.

There were four approved variations totalling $23.528M giving a revised contract sum of $31.482M.
As at 31 December 2004, amounts totalling $31.319M were paid to the contractor.

The works were completed and were physically verified.

375.

In relation to the rehabilitation of the Parliament Office and Chambers, four contracts totalling $9.766M were awarded to execute the works.

There was an approved variation of $86,478 giving a total revised contract sum of $9.852M.

As at 31 December 2004, amounts totalling $7.113M were paid to the contractors.
At the time of reporting, the works were completed and were physically verified.

376.

Four contracts totalling $1.153M were awarded for the repairs to chairs, desks and benches.

As at 31 December 2004 the full contract sums were paid to the contractors.

The items purchased were verified as having been received and properly brought to account.

94 AGENCY 08 - DIVISION 505 OFFICE OF THE AUDITOR GENERAL Capital Expenditure Subhead 12004 – Buildings 377.
The sum of $625,000 was voted for sealing of the offices on the ground floor.

Amounts totalling $519,490 were expended as follows: Description Installation of air conditioning units Construction of sign board Miscellaneous payment Total Amount $’000 325 178 16 519 378.

As can be noted, no work was undertaken to seal the offices on the ground floor.

However, there was evidence to indicate that the Head of the Budget Agency obtained approval for a change in programme to undertake the above mentioned works.
A physical verification revealed that the above works were satisfactorily completed.

Subhead 25003 - Office Equipment & Furniture 379.

The sum of $2.5M was allocated for the purchase of air condition units, UPS, desks and fans.
Amounts totalling $2.492M were expended on the purchase of the following: Description Air conditioning units (7) Photocopier (1) Printers (3), executive chairs (3) Metal fans (15), filing cabinet (1) Installation of air conditioning units Total Amount $’000 1,781 315 140 112 144 2,492 380.

The items purchased were verified as having been received and properly brought to account.

95 Subhead 44010 - Institutional Strengthening – Auditor General 381.
The sum of $29M was allocated for the provision of consultancy services.

The Project is funded jointly by the Government of Guyana and the Inter-American Development Bank at an estimated cost of US$660,000 and is subject to separate financial reporting and audit.

The Project commenced in April 2004 and is of 2-year duration.

As at 31 December 2004, amounts totalling $6.728M were expended to purchase office equipment and in the payment of consultancy fees and other miscellaneous expenses.
AGENCY 09 & DIVISION 505 PUBLIC AND POLICE SERVICE COMMISSION Capital Expenditure Subhead 25002 - Public Service Commission 382.

An amount of $1.2M was provided for the purchase of air condition units, office desks and chairs.

Amounts totalling $1.199M were expended to purchase air-conditioning units, chairs, shredder, refrigerator, water dispenser, printers and stabilisers.

The items purchased were verified as having been received and properly brought to account.
AGENCY 10 & DIVISION 505 TEACHING SERVICE COMMISSION Capital Expenditure Subhead 25008 - Office Equipment 383.

An amount of $5.7M was allocated for the purchase of a vehicle, photocopier, computers and air condition units.

Amounts totalling $5.699M were expended on the purchase of a vehicle, photocopier, computers and accessories, air conditioning units, office chairs, printers, workstations, fire extinguishers and a filing cabinet.

The items purchased were verified as having been received.
However, they were not inventorised.

96 AGENCY 11 & DIVISION 505 ELECTIONS COMMISSION Current Expenditure 384.

Amounts totalling $1.527M, representing payments to contractors to undertake maintenance works, such as, weeding of compound and repairs to communication equipment and a generator, were incorrectly charged to employment costs.

385.
385.

Similar observations were made in respect of the acquisition of: • a microwave oven and four pieces of office furniture, including executive chairs, a desk and a filing cabinet at a cost of $220,300, which were charged to Office Materials and Supplies; • an electric branding iron and one water pump valued at $148,000 and charged to Equipment Maintenance; and • another water pump costing $45,500 that was purchased from the provisions for Maintenance of Buildings.

386.
386.

These items are of a capital nature and therefore their related costs should have been met from the capital programme of the Commission.

The Audit Office recommends that the Commission put in place mechanisms to ensure greater monitoring and supervision of the work of the accounting staff to avoid the possibility of misallocation of expenditure.
(2004/61) The Audit Office also recommends that the Commission ensure that adequate provision is made under its capital allocation whenever it foresees the need to acquire capital items.

Alternatively, it should obtain the requisite approval for a change in programme to acquire any capital item not previously catered for.

(2004/62) 387.
(2004/62) 387.

In my previous report it was mentioned that the Commission suffered losses approximating $1.845M as a result of irregularities perpetrated during the period January 2004 to September 2004.

The irregularities occurred mainly as a result of collusion among a number of employees as well as the absence of effective supervisory checks.

The Audit Office issued a special report on the matter and made a number of recommendations aimed at strengthening the internal controls.
Audit checks and examination revealed that satisfactory internal controls including supervisory checks were introduced to avoid a recurrence.

However, while the matter was reported to the Police for action, a loss report was yet to be forwarded to the Financial Secretary.

97 388.

An examination of the current appropriation account revealed that expenditure was understated by $158,550 as result of duplicated credits to the related line items.
These errors affected each line item as follows: Account Code Description Actual Expenditure $ Appropriation Account $ Difference $ 6264 6284 6302 Total Vehicles spares Other Training 3,325,626 2,092,180 1,229,709 3,295,626 1,992,430 1,200,909 30,000 99,750 28,800 6,647,515 6,488,965 158,550 Capital Expenditure Subhead 25010 – Guyana Elections Commission 389.

The sum of $17M was allocated for the purchase of computers and accessories.
A supplementary provision was approved in the sum of $3.122M to complete the installation of one 225KVA generator set, thus revising the allocation to $20.122M.
The full amount was expended as follows: Description Acquisition Cost $’000 Expended to date $’000 23 Computers – HP Workstations xw4100 UATA 1 HP Proliant ML 570 Generation 2 Server 12 Pieces Printer & Server Accessories 23 Printers – HP DeskJet 9300 2 HP Proliant ML 520 Server 1 HP Laptop Computer – HP ze5700 Notebook 1 HP Workstation xw4100 PC Total Computers & Related Accessories Completion of installation of 225KVA Generating Set Total 9,074 4,667 2,361 1,510 685 293 247 18,837 17,000 3,122 20,122 98 390.
The contract for the purchase of computers and accessories was awarded by Central Tender Board to the second lowest of three bidders in the sum of $18.846M.

The lowest bidder was disqualified on the basis that the bid was for the supply of Dell equipment instead of the required Hewlett Packard brand.

At 31 December 2004, amounts totalling $17M were paid to the contractor.

The difference of $1.846M was later paid to the supplier in May 2005.
The items purchased were received and properly brought to account in the books of the Commission.

391.

The Central Tender Board granted a waiver of tender procedures to facilitate the completion of the installation of the 225KVA generating set by the contractor who was mobilised and on site.

The award was in the sum of $3.122M and this was fully expended at 31 December 2004.

The works were also completed and physically verified.
AGENCY 13 & DIVISION 527 MINISTRY OF LOCAL GOVERNMENT Current Expenditure 392.

An examination of the Register of Contributors to the National Insurance Scheme for December 2004 revealed twenty-three instances where NIS numbers were not quoted, indicating that the employees might not have been registered with the Scheme.

Capital Expenditure Subhead 19003 – Urban Development Program 393.
The sum of $330.425M was expended in the rehabilitation of various roads, markets, the cleaning of main drains in Rose Hall, the installation of mobile pumps and institutional strengthening of the six municipalities.

The Programme is funded jointly by the Government of Guyana and the Inter-American Development Bank at an estimated cost of US$25 and is subject to separate financial reporting and audit.

The Project commenced in 1999 and is of a 5-year duration.
However, the life of the Project was extended to 13 September 2005.
As at 31 December 2004, amounts totalling $13.813M were expended, and the following works were completed: • Rehabilitation of Norton, Robb, West Sideline, New Market and Pitt Streets and roads at One Mile, Canvas City, Anna Regina and Rose Hall; • Rehabilitation of Markets at Anna Regina, Linden, Rose Hall, Corriverton, Georgetown and New Amsterdam; • Rehabilitation of Town Halls at Anna Regina and Rose Hall; • Reorganisation and strengthening of the Ministry of Local Government and Regional Development and preparation of a provisional report for the functioning and operation of the Programme.
99 Subhead 19005 - Project Development & Assistance 394.

The sum of $270M was provided for the provision for capital subventions for Municipalities and local community councils for works such as rehabilitation and upgrading of drainage and irrigation systems, roads and bridges.
Amounts totalling $268.659M were expended as follows: Name of Agency Sixty-five(65) NDCs Georgetown City Council New Amsterdam Town Council Linden Town Council Anna Regina Town Council Rose Hall Town Council Corriverton Town Council Miscellaneous Total Amount $’000 195,000 16,000 10,000 9,000 7,000 7,000 7,000 17,659 268,65 395.
The Municipal and District Councils Act, Chapter 28;01 of the Laws of Guyana, requires the accounts of municipal and district councils to be made up yearly, not later than four months after the end of the financial year to which they relate, and for those accounts to be audited by me as soon as practicable.

Under the Act, a treasurer shall be guilty of an offence if he neglects to make up accounts as described above.

396.
396.

Despite this legal requirement to produce financial statements and in a timely manner as well as the penalties involved for the failure to do so, the majority of the municipal and district councils have been violating the provisions of the Law.
The following table show the status of the audits of the six municipalities at the time of reporting: Name of Entity Year last Audited Remarks Georgetown City Council New Amsterdam Town Council Rose Hall Town Council Linden Town Council Corriverton Town Council Anna Regina Town Council 2001 1996 1998 1984 2001 1996 Financial statements received for 2002- 2004 No “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ Financial statements received for 2002 - 2003 “ “ “ “ 1997 – 1999 100 397.
Prior to September 1994, there were seventeen District Councils and thirty-four Village and Country Councils.

Most of these entities were significantly in arrears in terms of financial reporting, as was previously reported.

In September 1994, the local government system was reorganised and sixty-five NDCs were established as successor organisations to the District Councils and Village and Country Councils.

Of these, only thirty-two have had some form of financial reporting since they were established.
The Audit Office again recommends that the Ministry take appropriate measures to ensure that the six municipalities and the sixty-five NDCs comply with the requirements of the Municipal and District Councils’ Act relating to the requirement to prepare and submit financial statements for audit.

(2004/63) AGENCY 14 PUBLIC SERVICE MINISTRY Current Expenditure 398.
An examination of the Schedule of Contributors to the National Insurance Scheme for the month of December 2004 revealed five instances where NIS numbers were not quoted, indicating that the employees might not have been registered with the Scheme.
Since registration with the NIS has implications for social security and other related benefits, the Audit Office recommends that the Ministry aggressively follow up with the Scheme with a view to ensuring that all employees are promptly registered with the Scheme.

(2004/64) 399.

According to the National Scheme Act, all deductions are required to be paid over to the Scheme no later than the fifteenth day of the following month, failing which penalties and interest are imposed on defaulting employers.
The Ministry has, however, not been timely in discharging this responsibility.

400.

Amounts totalling $1.613M were expended on Fuel and Lubricants.

However, two log books were not presented for audit examination.

In the absence of these log books, it could not be determined whether the journeys undertaken were properly authorised and whether there was effective control over the use of these vehicles.
The Audit Office recommends that the Ministry ensures that all records of the Ministry are made available to facilitate audit review.

(2004/65) 401.

Fuel was being purchased on from the Infinity Service Centre and Correia’s Esso Service Station.

However, the Ministry did not reconcile the fuel account with the statements submitted by the supplier.

The Audit Office recommends that the Ministry reconcile the fuel account with the supplier’s statement.

(2004/66) 101 402.
(2004/66) 101 402.

An examination of the Advances Register revealed that advances were not cleared promptly.

Capital Expenditure Subhead 12001 – Buildings 403.

The sum of $8M was allocated for the rehabilitation of building at Waterloo Street.

Amounts totalling $7.993M were expended as follows: Description Extension & Renovation to ground floor Extension & renovation to ground floor – Phase II Consultancy fees Clerk of Works fees Advertisement Total Amounts $’000 2,426 4,693 623 50 201 7,993 404.
The contract for the extension and renovation of the ground floor of the Waterloo Street building was awarded in 2003 by the Central Tender Board to the fourth lowest bidder in the sum of $7.854M.

During the period under review the contractor was paid amounts totalling $2.426M and the works were physically verified.

405.

The contract for the extension and renovation of the first and second floors of the Waterloo Street building was awarded in the sum of $4.693M.
As at 31 December 2004 the full amount was paid to the contractor and the works were physically verified.

Subhead 25062 – Office Furniture & Equipment 406.

The sum of $1.6M was voted for the purchase of desks, chairs and filing cabinets and amounts totalling $1.470M were expended.

The items were verified as having been received and properly brought to account.

102 AGENCY 15 & DIVISION 550 MINISTRY OF FOREIGN TRADE AND INTERNATIONAL CO-OPERATION Current Expenditure 407.
A token sum of $1,000 was voted for current expenditure for the year 2004.

No expenditure was incurred for the period under review and the Head of the Budget Agency explained that the expenditure was charged to Head 04 - Ministry of Foreign Affairs - Programme 3.

Capital Expenditure Subhead 12074 – Building 408.

The sum of $.200M was voted for the rehabilitation of building.

An amount of $179,685 was expended to repair drawers, doors and cupboards.
The expenditure was verified as having been properly incurred.

Subhead 25063 – Office Furniture and Equipment 409.

The sum of $2.6M was voted for the purchase of office equipment such as telephone intercom and overhead projector.
Amounts totalling $2.559M were expended as follows: Description Four printers, three computers Two air condition units, six filing cabinets Five telephones, one cubicle Two desks, two chairs, one radio Two vacuum cleaners, one suite Four carpets, four water dispensers One toilet set, two microwave ovens Purchase & sewing of curtains Total Amount $’000 859 602 464 157 134 62 81 199 2,559 The items purchased were verified as having been received.

However, they were not inventorised.


103 AGENCY 16 & DIVISION – 551 MINISTRY OF AMERINDIAN AFFAIRS Current Expenditure 410.

A token provision of $1,000 was made for current expenditure, but this was not expended.

The business of this Ministry was regulated by the Office of the President where funds were provided under Programme 013 to meet the Ministry’s operational costs for the financial year.
This was to allow for the Ministry to outfit itself with the necessary skills to manage its own affairs by the year 2005.

Capital Expenditure Subhead 14001 – Amerindian Development Fund 411.
The sum of $60M was provided for (1) land demarcation programme (3) purchase of equipment including rice hullers and chain saws (3) purchase of furnishings for Amerindian hostels (4) provision for agricultural development including poultry rearing and craft production, and (5) construction of Amerindian council offices.
Amounts totalling $56.824M were expended, as follows: Description Purchase of radio sets, outboard engines & boats, hullers, chain Saws, etc Land Demarcation - Cadastral surveys Agricultural Development (Acquisition of tractor & trailer, etc) Extension & renovation to Amerindian Residence Construction to Amerindian Council Offices Consultancy costs Construction of furniture Miscellaneous Total Amount $’000 20,912 10,000 9,252 7,459 7,200 1,131 500 370 56,824 412.
The amount of $20.912M was expended on the purchase and installation of thirty-five radio sets, eight outboard engines, two boats, three rice hullers, eight chain saws and eight solar panel systems.

The awards of contracts for the procurement of these items were based on approvals at both the Ministerial and Central Tender Board levels.
However, the acquisitions from a local supplier of the eight outboard engines valued at $4.181M were based on six awards totalling $2.361M at the Ministerial level and two for $1.820M at the Central Tender Board.

This situation was indicative of the subdivision of the awards.

Nevertheless, the items purchased were all received and properly brought to account.

104 413.
104 413.

In relation to the cadastral survey, amounts totalling $10M were transferred to the Lands and Survey Commission to finance the survey works in Amerindian villages in Regions 1, 8, 9 and 10.

The sum was received by the Commission and properly accounted for in their books.

However, according to that agency’s records a sum of $5.553M was still to be expended on the works, as at 31 March 2005.

The unspent portion at 31 December 2004 should have been refunded.
In the circumstances, the subhead was overstated by $5.553M 414.

With regards to agricultural development, poultry rearing and craft production, amounts totalling of $9.252M were expended on the acquisition of one tractor and trailer, six sewing machines, a quantity of gardening tools, barbed wire, cassettes, stationery, a musical keyboard and three compact discs.
The awards for the tractor and trailer, which cost $7.507M and the barbed wire valued at $897,993, were sanctioned by the Central Tender Board, while the other items were approved at the Ministerial level.

The expenditure was properly incurred and all items were received.

There were also adequate stores accounting measures for all purchases.

415.

The Central Tender Board awarded the extension and renovation to Amerindian Residence to the lowest of four bidders in the sum of $6.929M.
A variation of $530,120 was approved for additional work and this increased the contract sum to $7.459M.

The full contact sum was expended during the period.

A physical verification exercise revealed that the works were completed and confirmed generally to the specifications.

416.

In relation to the construction of Amerindian Council Offices, the project entailed building structures in eight Amerindian villages, namely, Kwebana, Hotoquai, Wakapoa, Annai, Nappi, Warapoka, Kraubau and Santa Aratack.
Eight contracts, each with a value of $900,000, were awarded by the Ministerial Tender Board to sole bidders from every community.

According to available documentation the Warapoka Council Office was completed and the contractor fully paid.

In relation to the others, the contract sums were transferred to either the Regional Administration or the Village Councils.
The verification of the works could not be carried out because of the unavailability of transportation, in some cases, and difficult terrain, in others.

However, according to reports seen two projects in Region 9, namely, Kraubau and Nappi, suffered set backs, as follows: (a) Funds from the Regional Administration were being releases slowly and materials were difficult to procure.
Hence, the works on the Kraubau Council Office progressed slowly; and (b) The expertise to complete the Nappi Council Office was lacking and work was slow.

However, up to 20 February 2006 work was 95% complete.

417.

The consultancy cost of $1.131M was incurred in relation to the extension and renovation to the Amerindian residence.
The construction of furniture was for the Karaburi School and the sum of $500,000 included in the expenditure was paid to the Regional Administration, Region 1 – Barima/Waini.

In this regard, no evidence was produced to indicate that the furniture was constructed and delivered to the school.

The furniture included four cupboards, fourteen classroom tables and chairs, four lunch-kit racks, six screens and four single beds complete with mattresses.
105 Subhead 24030 – Water Transport (Amerindian Affairs) 418.

The amount of $2M was allocated for the purchase of four outboard engines and boats.

The full amount was expended on the construction of three boats and the acquisition of four outboard engines.

The outboard engines were acquired by three transactions amounting to $1.588M, approved at the level of the Ministerial Tender Board.
The subdivision of the purchase was in breach of Tender Board Procedures that required the adjudication of Central Tender Board for that sum.

The construction of the boats was also split into two transactions that were awarded to the same contractor.

This resulted in the cost of one boat, which totalled $150,000, being approved at the level of the Head of the Budget Agency, instead of the Ministerial Tender Board, which awarded the other portion of $250,000.
The outboard engines and boats were nevertheless received and inventoried.

The Audit Office recommends that the Ministry desist from the practice of subdividing transactions to avoid adjudication at higher levels and take appropriate measures to ensure strict compliance approved Tender Board Procedures.

(2004/67) Subhead 24031 – Land Transport 419.

The sum of $2.2M was provided for the purchase of a motor car and two motor cycles.
This was increased to $5.2M by a supplementary provision of $3M, which was approved for the purchase of a double cab pick-up.

Amounts totalling $5.003M were expended to purchase one double cab pick-up and two motor cycles.

The motor car was not purchased because of the insufficiency of funds.

The double cab pick-up was approved by the Central Tender Board.
However, the motor cycles which cost $798,000 had also required similar approval, but were instead awarded at the level of the Ministerial Tender Board.

Nevertheless, the vehicles were received and inventoried.

The Audit Office recommends that the Ministry adhere strictly to the required limits of adjudication stipulated within the approved Tender Board Procedures.

(2004/68) Subhead 25064 – Office Furniture and Equipment 420.
The provision of $1.8M under the subhead included the purchase of a photocopying machine for the Ministry.

Amounts totalling $1.799M were expended on the purchase of a photocopier, two computers with stabilizers, brush cutter, water pump, conference table, twelve arm chairs and two executive chairs.

Adequate Tender Board Procedures were utilized in the purchases.

The purchases were also received and properly brought to account.
106 AGENCY 21 & DIVISIONS 508 – 510 & 512 MINISTRY OF AGRICULTURE Current Expenditure 421.

A review of the staffing situation in all areas of the Ministry as reflected in the payrolls for December 2004 indicated a vacancy rate of 57%, as compared with the authorised staffing.

It is obvious that this level of staffing would have an adverse impact on the operations of the Ministry and in particular on the level of internal control necessary to ensure adequate checks and balances.
The Head of Budget Agency explained the Public Service Ministry/Commission have been apprised of the urgent need to fill critical vacancies within the Ministry.

that The Audit Office recommends that the Ministry in collaboration with the Public Service Ministry urgently review the staffing situation of the Ministry to ensure that adequate numbers are in place to provide the level of internal controls that is needed.

(2004/69) 422.
(2004/69) 422.

An examination of the travelling register revealed several instances where annotations were not made therein to indicate why payments were not made to seven officers for various months.

At the time of reporting corrective action was taken to rectify this situation.

423.

Amounts totalling $9.082M were expended on National Insurance.
An examination of this expenditure and related records revealed thirty-five instances where there was no evidence that officers were registered with the National Insurance Scheme (NIS).

The Head of Budget Agency explained that an ongoing exercise is being carried out to register all employees.

Since registration with the NIS has implications for social security and other benefits, the Audit Office recommends that the Ministry put in place mechanisms to have all of its employees registered.

(2004/70) 424.
(2004/70) 424.

Amounts totalling $18.006M were expended on Materials, Equipment and Supplies.

An examination of a sample of payment vouchers revealed two payment vouchers valued at $234,800 with only one quotation as such it could not be easily determined whether the items were purchased by way of competitive bidding.

The Head of Budget Agency explained that the purchases made were of an emergency nature.
The Audit Office recommends that the Ministry takes the necessary steps to ensure that all payment vouchers are properly supported by the relevant documentations before payments are completed.

(2004/71) 425.

Amounts totalling $13.301M were expended on fuel and lubricants for 30 motor vehicles, 13 motor cycles and 4 outboard engines.

Partial submissions were made for 3 vehicles.

In the circumstances, it could not be determined whether effective control was exercised over the use of these vehicles.
The Head of Budget Agency explained that the log books were misplaced.

107 The Audit Office recommends that the Ministry put in place measures to ensure that all log books are properly maintained and secured.

(2004/72) 426.

According to the Appropriation Accounts amounts totalling $459.118M were expended on Contributions to Local and International Organisations.
The following is a breakdown of the payments made: Name of Organisation Local Organisations International Organisations Total Amount $’000 413,012 46,106 459,118 In relation to the amount of $413.012M expended on Contributions to Local 427.
Organisations, the following is a breakdown of the payments made: Name of Organisation National Agricultural Research Institute Guyana School of Agriculture MMA/ADA New Guyana Marketing Corporation National Dairy Development Programme Pesticides and Toxic Chemicals Control Board Others Total Amount $’000 190,103 108,390 35,073 35,073 30,933 13,040 400 413,012 428.

The National Agricultural Research Institute (NARI) was last audited in respect of 2003.
Financial statements for the year 2004 have been submitted for audit at the time of reporting.

The amount $190.103M was verified as having been received by NARI but in the absence of audited accounts it could not be determined whether this amount was properly expended.

429.

The Guyana School of Agriculture (GSA) was last audited in respect of 2002.

At the time of reporting, financial statements for the years 2003 and 2004 have been submitted for audit and the audits are in progress.
The amount $108.390M was verified as having been received by GSA but in the absence of audited accounts it could not be determined whether this amount was properly expended.

108 430.

The MMA/ADA was last audited in respect of 2003.

At the time of reporting, financial statements for the year 2004 have been submitted for audit at the time of reporting.
The amount $35.073M was verified as having been received by MMA/ADA but in the absence of audited accounts it could not be determined whether this amount was properly expended.

In relation to the New Guyana Marketing Corporation (NGMC) the last set of audited accounts was in respect of 2003.

At the time of reporting, the financial statements for 2004 were received and the audit is in progress.

431.

The National Dairy Development Programme (NDDP) was last audited in respect of 2003.
The amount $30.933M was verified as having been received by NDDP but in the absence of audited accounts it could not be determined whether this amount was properly expended.

432.

In relation to the Pesticides and Toxic Chemicals Control Board (PTCCB) the last set of audited accounts was in respect of 2004.

The Audit Office issued an unqualified report on these accounts.

The Board made a net profit of $1.744M compared with a profit of $2.808M for the previous year.

The accumulated surplus was $12.276M.


Other Matters 433.

Seventy – seven payment vouchers valued at $4.826M were not presented for audit.

Of this amount forty – seven payment vouchers valued at $3.325M relates to other charges.

Further, forty seven cheque orders valued at $12.818M remain outstanding as at 30 September 2005.

The Audit Office recommends that the Ministry make a special effort to locate these vouchers and supporting documentation and present them for audit examination.
(2004/73) The Audit Office also recommends that the Ministry put in place mechanisms to expedite the clearing of cheque orders through the submission of bills, receipts and other supporting documents to substantiate the payments made.

Meanwhile, the Ministry should make every effort to clear the outstanding cheque orders and inform the Audit Office of the results.

(2004/74) 434.
(2004/74) 434.

According to the Appropriation Account, the following allotment transfers were reflected under Programme 4 – Hydrometeorlogical Services under twelve line items, however, despite several request from the Ministry of Agriculture and Ministry of Finance, no documentation was produced to verify the allotment transfers.

109 Line Item Amount in App.


Account $’000 Amount Verified $’000 Difference not verified $’000 6222 – Field Materials and Supplies 6223 – Office Materials and Supplies 6224 – Print and Non-Print 6242 – Maintenance of Buildings 6261 – Travelling and Subsistence 6265 – Other Transport and Travelling 6281 – Security Services 6282 – Equipment Maintenance 6284 – Other 6291 – National and Other Events 6302 – Training (Including Scholarships) 6322 – Sub & Contrib.

to International Org.


(66) 400 310 840 (420) (1,177) (80) 447 501 216 (100) 488 0 0 144 1,456 0 (777) 0 30 6 0 0 0 (66) 400 166 (616) (420) (400) (80) 417 495 216 (100) 488 The Audit Office recommends that the Ministry take the necessary steps to secure the documentation for all allotment transfers and to have them readily available for audit examination.

(2004/75) 435.

A master inventory was not produced for audit for the year under review.
This matter was brought to your attention in my previous report.

The Head of Budget Agency explained that this is an ongoing exercise.

The Audit Office again recommends that the Ministry take the necessary action to have a master inventory of the Ministry’s assets be prepared and produced for audit verification.

(2004/76) Capital Expenditure Subhead 13001 – Agricultural Sector Support Programme 436.
The sum of $185M was allocated for (a) the completion of the design and feasibility studies for drainage and irrigation areas, (b) reorganization of land management and administration systems (c) conducting aerial and mapping surveys, (d) conducting geodetic and cadastral surveys and (e) commencement of drainage and irrigation works for nine selected areas.

A supplementary provision of $202.398M was approved, giving a revised allocation of $387.398M.

Amounts totalling $387.394M were expended.

110 437.
110 437.

The Project is funded jointly by the Inter-American Development Bank and the Government of Guyana under Loan Agreement No.

966/SF-GY and Grant Agreement No.

ATN/SF 5098 – GY and is subject to separate financial reporting and audit.

The agreement was signed on 9 August 1996 and was scheduled for completion thirty-six months thereafter.

However, three extensions were granted and the project came to a close on 9 November 2004.
An examination of the audited statements for 2004 revealed an expenditure of $364.996M giving a difference of $22.398M.

This difference resulted from (a) seven disbursements totalling $23.066M for the year 2003 now being brought to account and (b) three amounts totalling at $668,016 which represents differences due to insufficient funds and fluctuation in exchange rates.

438.
438.

The following is a breakdown of the audited expenditure: Description Design and studies Land Administration and Regularisation Tenure Guyana Lands and Surveys Commission Operating Costs Total Amount $‘000 253,295 66,539 30,498 14,664 364,996 439.
The amount of $253.295M was expended on Design and Studies represents payments made for consultancy services for feasibility studies for Drainage and Irrigation, regularization for increase in agricultural productivity in various areas and the preparation of support services.

The amount was verified as being properly incurred.

440.
440.

The amount of $66.539M which was expended on Land Administration and Regularisation Tenure represents the purchase of fixed assets, payment to consultants, and grants to the Water Users Association (WUA).

In relation to the grants to WUA, the assets purchased by the Association were not marked to readily identify them as property of the Association.
The Audit Office recommends that the Management of the Programme in collaboration with the members of the Association take the necessary steps to mark the assets so that they can be readily identified.

(2004/77) 441.

In relation to the amount of $30.498M expended on Guyana Lands and Surveys Commission (GLSC) represents payments made for the purchase of fixed assets, consultancy services and modification of the GLSC building.
The expenditure was verified as having been properly incurred and the assets purchased were properly brought to account in the records of the Project and the Commission.

442.

The amount of $14.664M shown as operating costs represent payments made for salaries, gratuities, stationery and the running costs of vehicles.

The expenditure was verified as having been properly incurred.

111 Subhead 13002 – Rehabilitation of Drainage and Irrigation Areas 443.
The sum of $400M was allocated for the rehabilitation and construction of drainage and irrigation canals and structures, installation of pumps and provision of operation costs.

According to the Appropriation Account amounts totalling $370.626M were expended.

The following is a breakdown of the expenditure: Description Warrants to Regions 2,4,5,6, and 10 Rehabilitation of drains, channels etc Rehabilitation of EDWC Rehab.
and construction of culverts Repairs and installation to pumps Rehab of revetments Rehab of embankments Rehab and const of sluices Security charges Rehab of irrigation checks Making and filling of cuts Miscellaneous Operating Costs Total Amount $’000 94,505 80,091 26,718 16,114 15,696 15,651 12,173 11,809 9,776 4,685 2,558 1,730 79,120 370,626 444.

The amount of $94.505M was expended on emergency works Inter-departmental warrants were issued to Regions 2, 4, 5, 6 and 10.
The following is a breakdown of the warrants according to the Regions: Description Region 2 Region 4 Region 5 Region 6 Region 10 Total Amount $’000 9,089 31,071 17,982 31,765 4,598 94,505 445.

Despite several requests, the financial returns for the warrants issued were not produced for audit examination.

As a result, it could not be easily determined whether all the funds issued by way of inter-departmental warrants were exhausted and whether the monies were expended for the purposes intended.

112 446.
112 446.

The amount $80.091M was expended on the rehabilitation of drains, channels and trenches in drainage and irrigation areas.

The following is a breakdown of the works according to the authority limits: Authority Limits Below $180,000 $180,000 to $450,000 $450,000 to $9M Total No.

of Contracts 6 10 48 64 Amount $’000 683 3,041 76,367 80,091 447.
An examination of the above contracts and the related expenditure revealed the following observations: • • Included in the contracts awarded by the Ministerial Tender Board (MTB) were four contracts valued at $16.783M which were awarded in prior years.

As at 31 December 2003, amounts totalling $11.814M were paid to the contractors.
As at 31 December 2004, amounts totalling $4.558M were paid on the contracts awarded, bringing the total amount paid on the contract to $16.399M; and In addition, thirty-seven contracts totalling $52.557M were awarded by waiver of tender board procedures.

448.

Four contracts valued at $28.531M were awarded for the rehabilitation of various areas of the East Demerara Water Conservancy (EDWC).
An examination of this expenditure revealed the following observations: • One of the four contracts was awarded by way of the three quotation system, one by the MTB, and the other two by the Central Tender Board (CTB).

An examination of the latter three contracts revealed the following: (a) The contract for the rehabilitation of the East Demerara Water Conservancy (EDWC) between Ann’s Grove and Annadale was awarded by CTB to the lowest bidder in the sum of $10.981M in August 2004.
As at 31 December 2004, amounts totalling $10.379M were paid to the contractor; (b) The contract for the rehabilitation of the EDWC between Flagstaff to Ann’s Grove was awarded by CTB to the lowest bidder in the sum of $12.281M in August 2004.

As at 31 December 2004, amounts totalling $11.614M were paid to the contractor; 113 (c) The contract for the rehabilitation of the EDWC between Flagstaff and Maduni was awarded by MTB by waiver of tender board procedures in the sum of $4.947M in August 2004.
As at 31 December 2004, amounts totalling $4.403M were paid to the contractor; and (d) Physical verifications of the above contracts revealed that the above works were completed and were carried out according to the specifications of the contracts.

449.

Amounts totalling $16.114M were expended on the rehabilitation and construction of culverts in Timehri, Essequibo Coast, Corentyne, Wakenaam, Region 10, and Leguan.
An examination of this expenditure revealed the following: • Nine contracts valued at $33.838M were awarded by the MTB.

Of the contracts awarded, four were by way of waivers, three to the 2nd lowest bidders since the lower bidders had other jobs and did not fulfill all the requirements of the tender, one to the sole bidder and the other to the lowest bidder.
As at 31 December 2004, amounts totalling $14.115M were paid on eight of these contracts; and • Included in the nine contracts awarded is a contract valued at $4.540M which was awarded by the MTB in 2003.

As at 31 December 2003, amounts totalling $2.313M were paid to the contractor.

As at 31 December 2004, amounts totalling $1.999M were paid, bringing the total amount paid on the contract to $4.312M.

450.

The amount of $15.696M was expended on the repairs to pumps in Regions 2, 3 and 4.
An examination of this expenditure revealed that six contracts valued at $15.696M were awarded for repairs to pumps.

Three of the six contracts were awarded by way of a system of quotations and the other three by waiver of tender board procedures.

As at 31 December 2004, the full sums were paid on the contracts.

451.

The amount of $21.173M was expended on the rehabilitation of revetments.
An examination of this expenditure revealed that seven contracts valued at $21.801M were awarded for the rehabilitation of revetments in Lilendaal, Essequibo Coast, Boerasirie, Buxton, Leguan, Jonestown and the Ministry of Agriculture compound.

Six of the seven contracts were awarded by the MTB, of which four were awarded to the lowest bidders and two to the 2nd lowest bidders on the grounds that the lower bids were too low and did not satisfy the tender requirements.
As at 31 December 2004, amounts totalling $21.173M were paid on these contracts.

452.

Physical verifications of the above contracts revealed that the above works were completed and were carried out according to the specifications of the contracts.

453.

The amount of $12.173M was expended on the rehabilitation of embankments.
An examination of this expenditure revealed the following observations: 114 • Four contracts valued at $13.458M were awarded by MTB for the rehabilitation of embankments in Mahaicony, Maria’s Lodge, Essau Jacob and Crabwood Creek.

Three of the four contracts were awarded to the lowest bidders and the other one to the 2nd lowest bidder on the grounds that the lower bid did not satisfy the requirements of the tender.
As at 31 December 2004, amounts totalling $12.173M were paid to the contractors; and • Physical verifications of the above contracts revealed that the above works were completed and were carried out according to the specifications of the contracts.

454.

The amount of $11.809M was expended on the rehabilitation and construction of sluices in various D&I areas.
An examination of this expenditure revealed the following observations: • Seven contracts valued at $18.592M were awarded for the rehabilitation and construction of sluices.

Six of the seven contracts were awarded by MTB.

Included in these six contracts is a contract valued at $5.110M which was awarded in 2003.

As at 31 December 2003, amounts totalling $3.401M were paid to the contractor.
As at 31 December 2004, amounts totalling $1.676M were paid, bringing the total amount paid on the contract to $5.027M; • Three of the other five contracts were awarded to the lowest bidders and the other two were awarded by way of waiver of tender board procedures for the rehabilitation and the construction of sluices in Buxton, Somersets and Berks, Salem, Mosquito Hall and Belfield.
As at 31 December 2004, amounts totalling $10.029M were paid on these contracts; and • Physical verifications of the above contracts revealed that the above works were completed and were carried out according to the specifications of the contracts.

455.

The amount of $9.776M was expended on security services for armed guards for the EDWC, drainage pumps, boats and vehicles.

Thirteen contracts were awarded, of which seven valued at $9.286M were awarded by the MTB by waiver of tender board procedures.
As 31 December 2004, the full sums were paid on the contracts.

456.

The sum of $2.558M was expended on two contracts awarded for the making and filling of cuts along access dams in the Cane Grove area.

One of the two contracts was awarded by MTB in the sum of $3.429M by way waiver of tender board procedures.

As at 31 December 2004, amounts totalling $2.558M were paid on these contracts.
Physical verifications of the contracts revealed that the works were completed and were carried out according to the specifications of the contracts.
115 In relation to the amount of $80.850M expended on the operational costs of the D&I 457. board, the following are the details of the expenditure: Description Employment Costs Vehicle services and running expenses Travelling and subsistence Utility charges Advertisement Stationery Miscellaneous Total Amount $‘000 62,104 9,175 4,014 1,331 1,319 1,146 1,761 80,850 458.
An examination of this expenditure revealed the following observations: • The amount of $62.104M was expended for salaries, gratuities, overtime and allowances to twenty-five staffs attached to the D&I Board.
The expenditure was verified as being properly expended in accordance with the contract documents and all related records were maintained; • An examination of the National Insurance Scheme (NIS) schedules revealed six instances where NIS deductions were paid over to NIS on an average of one month late than the specified time, resulting, in interest amounting to $19,215 being charged to the D&I Board.
At the time of reporting, this amount has not been paid; • The amount of $9.175M was expended on the purchase of fuel and lubricants, and the servicing for seven vehicles under the control of the D&I Board.

Log books were produced and examined and found to be accurately maintained; • The amount of $1.331M was expended on telephone and electricity charges.

The Board has under its control thirteen telephones of which one was opened to overseas calls and one was opened to cell calls.
An overseas calls register was maintained and calls made were authorised as official.

The amount of $854,146 was expended on three electrical meters located at Head Office and Tarlogie.

The amount was verified as having been properly expended; and • All other expenditures were verified as being properly incurred.

Subhead 13006 – Purchase of Equipment 459.

The sum of $210M was allocated for the purchase of equipment.

However during the year under review no expenditure was incurred.
There was no evidence that this expenditure was re-budgeted for in 2005.

116 Subhead 17003 – National Agricultural Research Institute (NARI) 460.

The sum of $8.5M was allocated for (a) construction of a mushroom house at Mon Repos, (b) rehabilitation of ant bait facility and the purchase of equipment for seed laboratory and organic farming.
The full sum was expended on the construction of a mushroom house, rehabilitation of ant bait facility, promotion of organic farming and purchase of equipment and the refurbishing of livestock facilities and pasture plot.

An approved change of programme was seen to facilitate the expenditure.

This expenditure was verified as being properly incurred and completed according to the specifications of the contracts.

Subhead 17004 – Guyana School of Agriculture (GSA) 461.
The sum of $3M was allocated for the rehabilitation of the dormitories and the plant science building.

According to the Appropriation Account, the full sum was expended.

However, an examination of the records at GSA revealed that amounts totalling $2.427M were expended on a contract awarded for the rehabilitation of the dormitories and the plant science building, resulting in a difference of $572,633 being unspent, thus, overstating the Appropriation Account by the said amount.
This amount should have been refunded to the Consolidated Fund.

The Accountant explained that the amount was retained to pay the contractor his final payment when the works were completed in 2005.

At the time of reporting the works were completed and physically verified.

Subhead 17005 –National Dairy Development Programme (NDDP) 462.
The sum of $4.3M was allocated for (a) purchase of 2 motorcycles, 1 fiberglass boat, and engine (b) upgrading and establishment of pastures in Region 2 - 6 and the purchase of office furniture and equipment.

According to the Appropriation Account, sums totalling $3.772M were expended on the upgrading and establishment of pastures in Region 2 - 6, the purchase of 4 motorcycles and office furniture and equipment.

The difference of $528,038 was refunded to the Ministry of Agriculture on 7 March 2005.
The items purchased were verified as being received and recorded in the books of the Programme.

Subhead 17007 - Extension Services 463.

The sum of $1.4M was allocated for the purchase of 2 wooden boats, 248HP outboard engines and the purchase of office furniture and equipment including writing desks, office chairs, filing cabinets and fans.

According to the Appropriation Accounts, amounts totalling $1.375M were expended on the purchase of a projector, office furniture, air-condition units and fans.
The items purchased were verified as being received and properly brought to account on the inventory of the Crops and Livestock Department.

117 Subhead 21001- Hydrometeorlogy 464.

The sum of $14M was allocated for the weather satellite work station (b) acquisition of radar equipment and (c) the construction of a new tower.

Amounts totalling $3.481M were expended on the rehabilitation of the Hydromet building and emergency repairs to the steps of the building.
Two contracts valued at $4.223M were awarded by the MTB to the lowest bidder.

An approved change of programme was seen for the emergency renovations of the Hydromet building.

As at 31 December 2004, amounts totalling $3.481M were paid on the contracts and the works were verified as being completed.

As can be noted, no work was carried on the projects as stated in the Project Profile for the year under review.

Subhead 25013 - Project Evaluation and Equipment 465.
The sum of $1.2M was allocated for the purchase of fans, desks, chairs, refrigerator, and an air condition unit.

According to the Appropriation Accounts, amounts totalling $1.138M were expended on the purchase of office furniture and equipment including nine metal cabinets, three AC units, two television sets and accessories, one refrigerator and three executive chairs.

Physical verification of the items purchased revealed that they were not marked to readily identify them as property of the Ministry.
The Audit Office recommends that the Ministry's Administration immediately take the necessary to have all assets properly identified as property of the Ministry.

(2004/78) Subhead 33005 – Intermediate Savannah Programme(INSAP) 466.

The sum of $2.5M was allocated for the promotion of agricultural and agro-industrial development in the Intermediate Savannahs.

The full amount was expended.


However, an examination of the records at kept at INSAP revealed that amounts totalling $2.643M were expended on the operational costs of the Programme.

The difference of $142,554 was met from NARI funds.

The amounts expended were verified as being properly expended according to the profile.

Subhead 33006 – New Guyana Marketing Corporation (NGMC) 467.
The sum of $3M was allocated for (a) renovation of the central packaging facility and (b) purchasing of equipment for the central packaging facility.

According to the Appropriation Account the full sum was expended, however, an examination of the NGMC records revealed that amounts totalling $2.468M were expended on two contracts awarded for the works to be carried out on the storage building and fence of the Central Packaging Facility and Architect fees.
The difference of $532,113 was retained by the Corporation to facilitate final payments to the contractor, thus, the Appropriation Account was overstated by this amount.

This amount should have been refunded to the Consolidated Fund.

At the time of the audit March 2005, the works were still on going and the amount was still outstanding to the contractor.

118 DIVISION 509 - RURAL SUPPORT PROJECT 468.


The sum of $368.778M was allocated for (a) rehabilitation of drainage and irrigation structure,(b) upgrading of basic public support services/facilities, (c) providing assistance and training for small scale farmers (d) provision for credit facilities for farmers (e) provision of technical training and conducting technical and socio-economic studies.

A supplementary provision of $133.175M was approved, giving a revised allocation of $501.953M.
According to the Appropriation Accounts, amounts totalling $501.339M were expended.

469.

The Project is funded by the International Fund for Agricultural Development and the Caribbean Development Bank based on an agreement entered into in September 1998.

An examination of the audited financial statements of the Project for 2004 revealed an expenditure of $398.398M giving a difference of $102.941M.
This difference was due to (a) disbursements of $76.621M made in 2003 now being brought to account and (b) the amount of $26.320M being over released to the Project by the Ministry of Finance.

This amount would be expended in 2005.

470.

The following is a breakdown of the audited expenditure: Description Upgrading of Public Facilities Credit to IPED Salaries and Gratuities Administrative Expenses Other Total Amount $’000 182,199 121,481 45,455 48,241 1,022 398,398 471.
An examination of this expenditure revealed that the following projects were carried out: • The rehabilitation of thirteen structures at Vergenoegen, Maripa WUA, Hibernia, Charity, Pouderoyen, Fairfield/Vilvoorden, Supenaam, Santa Mission, Aurora, Aliki, Lanaballie, Berbissaiballi and Middlesex; • The construction of two day care centers at Den Amstel and Suddie, two resource centers at Johanna Ceceilia and Perservance, one multi-purpose center at Leonora, and one youth center at Capoey; • The rehabilitation and excavation of channels and pastures at Den Amstel Pasture, Wales/Vive La Force, Leonora, Hague, Sommersets and Berks, Little Tri Best and Dekindren; • The supply of equipment and appliances to the centers at Perseverance, Leonora, Capoey, Anna Regina Seed padi Lab and Fish Culture Station; • The construction of two seed padi bonds at Crane and Lima Sparta and one seed padi laboratory at Anna Regina; 119 • The construction of roads at Mashabo, Capoey and Naamyrck; • The payment for engineering and technical support services in Regions 2 and 3; • The payment for consultancy services; • The construction of signboards for Johanna Ceceilia, Perseverance, Capoey Resource Centre, Crane, Aliki, Lanaballie and Berbissiballi; and • The retention fees for Tapacuma Argo Processing Unit - Region 2.
472.

Physical verifications of the above Projects revealed the following observations: (a) (b) (c) (d) In relation to the contracts for Berbissalli and Lanaballi, the walls of the newly excavated channels have caved in at some locations along the length of the channels in.
At the time of physical inspection, the works are still on-gong and the contractor is expected to remedy this situation; The contracts in relation to Little Tri-Best, Supenaam Farmers Wharf, and Santa Mission were 95% completed, and the contracts relating to Pouderoyen and Charity Nurseries were completed.

The works were verified as having been done in compliance with the specification of the contracts; The contracts for works at MiddleSex/Pomona and Fairfeild/ Vilvoorden, the works were not completed.
It was explained by the Project Manager that the contractor had stopped the work without any valid reasons.

At the time of reporting steps were being taken to terminate these contracts; and Physical verification of the Mashabo and Capoey roads revealed that the crusher run was thinly spread and did not meet the required specification of the contracts.

The contractor for the Mashabo contract was expected to remedy the defects of this contract since it was in the liability defects period.
The Capoey Road contract was suspended upon the advice by the Minister of Agriculture due to the poor quality of work being given by the contractor.

The Audit Office recommends that the Ministry's Administration in collaboration with the Project's Management take the necessary steps to ensure that the defective works mentioned above are rectified before final payments are made to the contractors.

(2004/79) 473.
(2004/79) 473.

The amount of $121.481M represents payments made to Institute of Private Enterprise (IPED) for the disbursement of short term loans to Project beneficiaries.

The amount of $1.411M representing 2% interest earned for the year under review was verified as being received and properly brought to account.

120 474.

The above amount of $45.455M was expended on salaries, gratuity, NIS contributions, and vacation allowances for the staff attached to the Project.
An examination of this expenditure revealed that the contract for the Project Manager expired on 30 September 2004.

However, at the time of the audit in April 2005, there was no evidence to indicate that the contract was renewed.

Notwithstanding this, the Project Manager was still in receipt of all salaries and allowances after the expiry date of his contract.
The Head of Budget Agency explained that the contract was issued to the Project Manager on 26 April 2005 for the period 1 October 2004 to 30 September 2005 and this was verified.

475.

The amount of $28.575M was expended on administrative expenses such as the purchase of stationery, office furniture and equipment, the payment of utility and security charges and other miscellaneous charges.

The amounts were verified as being properly incurred and accounted for in the records of the Project.
DIVISION 510 - MMAIII 476.

The sum of $77M was allocated for (a) rehabilitation of Abary conservancy dam and canals, (b) realignment, land titling and cadastral surveys, (c) provision of state services and (d) rehabilitation of drainage and irrigation structures in the Profit/Foulis areas.

The full amount was expended on civil works, agricultural development and general administration.

The amount was verified as being received by MMA/ADA Project.
However, due to the absence of audited accounts for the year under review, it could not be easily determined whether the amounts were expended for the purposes intended.

DIVISION 512 - ARTISANAL FISHERY Subhead 12011 - Aquacultural Development 477.

The sum of $2M was allocated for the construction of ponds, spawning tank, and storage bond.
According to the Appropriation Accounts, amounts totalling $1.946M were expended on the construction of earthen ponds at the Aquaculture Farm at Mon Repos and cost for advertisements.

The contract for the construction of the earthen pond and the storage bond was awarded by the CTB to the lowest bidder in the sum of $2.224M.

As at 31 December 2004, the amount of $1.9M was paid to the contractor and the works were verified as being completed according to the specifications of the contract.
121 AGENCY 23 & DIVISION 529 MINISTRY OF TOURISM, INDUSTRY & COMMERCE Current Expenditure 478.

An examination of the Schedule of Contributors to the National Insurance Scheme for December 2004 revealed five instances where NIS numbers were not quoted, indicating that the employees might not have been registered with the Scheme.

479.
479.

According to the National Scheme Act, all deductions are required to be paid over to the Scheme no later than the fifteenth day of the following month, failing which penalties and interest are imposed on defaulting employees.

The Ministry has, however, not been timely in discharging this responsibility, in that on seven occasions, payments were made on average sixty-seven days later.

480.

Amounts totalling $22.453M were expended on electricity charges.
However, an electricity charges register was not kept for the period under review to record all charges.

In addition, the number of meters under the control of the Ministry and their location could not have been ascertained.

481.

Master and sectional inventories were not maintained during the period under review.

In the circumstances, it could not be satisfactorily determined whether all assets under the control of the Ministry were duly accounted for and properly safeguarded.

Capital Expenditure 482.


Amounts totalling $6.5M were voted for the rewiring of the Ministry’s building and the construction of revetment to protect the annex.

Amounts totalling $6.466M were expended as follows: Description Amount $’000 Rewiring Ministry’s building Purchase of electrical items Rehabilitation of building Revetment works and construction of fence 2,569 1,778 1,558 561 Total 6,466 483.

As can be noted, rehabilitation works were done to the Ministry’s building.
However, there was no evidence that approval was granted for a change of programme to undertake the works.

Nine contracts totalling $1.558M were awarded to execute the works.

As at 31 December 2004, the full contract sums were paid to the contractors.

122 484.

The contract for the rewiring of the Ministry’s building was awarded in 2003 in the sum of $5.052M to the sole bidder.

As at 31 December 2003, a mobilisation advance of $1.010M was paid to the contractor.
The contractor was paid amounts totalling $2.230M during the period under review.

At the time of reporting, the works were completed.

The difference of $339,170 represents the payment for consultancy services and electrical works to the generator.

Subhead 25024 – Office Equipment 485.

The sum of $1.7M was provided for the purchase of office equipment including desks, chair and alarm system.
Amounts totalling were expended on the purchase of computers, desks, chairs, filing cabinets, television, air conditioning unit, fans, VCR and DVD player.

The items purchased were verified as having been received but were not inventorised.

In addition, they were marked to readily identify them as State property.

Subhead 41001 – Tourism Development 486.

The sum of $5.4M was allocated for installation of solar system at Kaiteur guest house and purchase of projector.
Approval was given for a change of programme to allow the use of $500,000 to purchase furniture and equipment for the Guyana Tourism Authority.

Amounts totalling $4.905M were expended as follows: Description Installing solar system at Kaiteur guest house Purchase of furniture and equipment Repairing water system at Kaiteur guest house Total Amount $’000 3,715 1,098 92 4,905 487.

The contract for the installation of the solar system at Kaiteur guest house was awarded in the sum of $3.715M.
As at 31 December 2004, the full contract sum was paid to the contractor and the works were completed.

Due to the inaccessibility of the area at the time of the audit, the works could not have been verified.

Reliance was placed on the certificate of satisfactory completion issued by the Ministry.

488.
488.

Amounts totalling $1.099M were expended to purchase computers, photocopier, workstation, desks and filing cabinets for the Guyana Tourism Authority resulting in an excess expenditure of $598,544 which was therefore deemed as unauthorised.

Notwithstanding the above, the items purchased were verified as having been received by the Authority 123 AGENCY 31 & DIVISIONS 517-521 & 548 MINISTRY OF PUBLIC WORKS AND COMMUNICATIONS Current Expenditure 489.
The staffing situation in all areas of the Ministry as reflected in the payrolls for December 2004 is shown below: Description Authorised Actual Vacant Administration Senior technical Other technical & craft skilled Clerical & Office support Semi-skilled operatives & unskilled Contracted employees 19 19 41 48 26 0 9 11 23 36 24 1 Total 153 104 10 8 18 12 2 (1) 50 490.
From the above it can be seen that the staffing situation of the Ministry as reflected in the payrolls for December 2004 indicated a vacancy level of 32% of its authorised staff strength.

It is obvious that the actual level of staffing would have had an adverse impact on the operations of the Ministry and in particular on the level of internal control necessary to ensure adequate checks and balances.

This matter was drawn to attention in my previous reports.
The Head of the Budget Agency explained that the staffing situation was because of the inability of the Ministry to employ staff and replace those who resigned because of a Public Service employment freeze.

However, the Head of the Budget Agency further stated that he sought permission to employ staff where there was a critical need.
The Audit Office recommends that the Ministry seek to urgently address the staffing situation, especially in view of the fact that the Ministry is the largest in terms of expenditure and where enormous amounts of capital works are undertaken.

(2004/80) 491.

It is a requirement for cheque orders to be cleared within sixteen days of their issue through the submission of bills/receipts and other documents in support of the payments made.
However, an examination of the cheque orders register revealed that one hundred and fourteen cheque orders valued $25.873M were cleared after forty or more days had elapsed and not within the stipulated sixteen days period.

The Head of the Budget Agency explained that efforts would be made to ensure that there is compliance with the system as it relates to the clearing of cheque orders.

In addition, twenty-eight payment vouchers totalling $6.812M were not presented for audit examination.
It was explained that every effort would be made to locate these vouchers and present them for audit examination.

The Audit Office recommends that the Ministry make a special effort to locate the vouchers referred to above along with the supporting documents and present them for audit examination.

(2004/81) 124 492.

Amounts totalling $7.052M were expended on the purchase of materials, equipment & supplies.
Audit checks carried out on the relevant payment documents revealed that the amounts expended were properly incurred and recorded and the items purchased were received and properly brought to account.

493.

Included in the sum of $61.298M expended on rental of buildings were amounts totalling $46.447M for the rental of three buildings for CARICOM, $14.844M for the rental of three buildings for the Magistrates’ Court and $7,000 for the rental of the Post Office Corporation Building.
The amounts expended were in conformity with the various rental agreements and were supported by adequate documentation.
In relation to the Maintenance of Buildings, amounts totalling $26.080M were expended, 494. as follows: Description Repairs to 10 buildings at Echillibar Villas Repairs to works buildings Repairs to 3 Government Flats Rehabilitation to Colgrain House Electrical works Repairs to Oranaipai Tower Rehabilitation to PM’s Residence Termite treatment Repairs to AC units Works done at Plaisance Rehabilitation to Merle house Rehabilitation to building at Carmichael Street Miscellaneous Total Amount $’000 6,821 4,066 2,691 2,382 1,757 1,735 998 983 797 791 682 470 1,907 26,080 495.
Sixteen contracts valued at $6.821M were awarded for repairs to the ten buildings at Echilibar Villas, involving mainly plumbing, painting, carpentry and electrical work.

Of these sixteen contracts, eleven totalling $826,363 were below the limit of $180,000, while the remaining five totalling $5.995M were tendered for and awarded to the lowest bidders.

There were also four approved variations totalling $516,620 for these contracts.

These works were completed and physically verified.

496.
496.

Four contracts totalling $4.066M were awarded for the repairs of four buildings at the Ministry of Works Compound.

Of these four contracts, two valued at $1.885M were between the limits of $450,000 and $6M and had approved variations totalling $360,810.

Both of these contracts were awarded to the lowest bidders.

125 497.

Three contracts valued at $2.691M were awarded for the maintenance of three other Government buildings and involved mainly plumbing, electrical and carpentry works.
Of these three contracts, two valued $2.530M, which were awarded to the lowest bidders, were between the limits of $450,000 and $6M and had approved variations totalling $159,700, while the contract for the rehabilitation of Colgrain House was awarded to the lowest of three bidders in the sum of $1.693M.

There was an approved variation of $708,385 giving a revised contract sum of $2.512M.

As at 31 December 2004, amounts totalling $2.382M were paid.

498.
498.

Six contracts totalling $1.757M were awarded to the lowest bidders for electrical works carried out at the PEU building, the Prime Minister’s Office, Transport and Harbours building and the Ministry of Works building, while four contracts valued $1.735M were awarded for rehabilitation and maintenance of Oranapai Tower.
An amount of $1.501M was spent for the rehabilitation of the stair-case for which the lowest bidder was chosen, while all other payments were for petty works below the limit of $180,000.

499.

Three contracts totalling $997,969 were awarded for the upgrading of potable water system, servicing of antennas and additional works at the Prime Minister’s residence.
The contract for the upgrading of the potable water supply was awarded to the second lowest of three bidders in the sum of $201,560 on the basis that the lowest bid of $174,164, which was below the Engineer’s estimate of $211,761, was considered inadequate to completed the works.

As at 31 December 2004, the full contract sum was paid to the contractor.

500.
500.

With respect to the treatment of termite amounts totalling $983,100 was spent, while eight contracts totalling $796,520 were awarded for installation and repairs to air condition units at the mechanic’s office, the computer room, the project manager’s office, among other locations.

501.

The contract for rehabilitation works at Plaisance was awarded to the lower of the two bidders in the sum of $790,864.
As at 31 December 2004, the total contract sum was paid and the works were completed and physically verified, while amounts totalling $1.115M were spent on Janitorial and Cleaning Supplies.

Audit checks carried out on the relevant payment documents revealed that the amounts expended were properly incurred and recorded and the items purchased were received and properly brought to account.

126 502.
126 502.

Amounts totalling $62.938M were expended on Maintenance of Infrastructure, including roads, sea and river defences and other infrastructure.

The following is a breakdown of the expenditure: Description Purchase of road building materials Wages and salaries Maintenance of roads Transportation costs Purchase of drums Miscellaneous Total Amount $’000 31,267 21,957 4,182 2,122 1,196 2,214 62,938 503.
Fourteen contracts valued $31.267M were awarded and approved by Cabinet for the purchases of asphaltic concrete, 475 tons of hot-mix, bitumen, emulsion and crusher run for the maintenance of roads.

As at 31 December 2004, the full contract sums were paid.

504.

Amounts totalling $21.957M were spent on wages and salaries for employees who were contracted to work on the maintenance of roads, while amounts totalling $4.182M were expended on ten contracts for the rehabilitation of thirteen roads.
Of these ten contracts, four valued $362,000 were below the limit of $180,000, three valued $1.195M were between the limits of $180,00 and $450,000 and three valued $2.967M between the limits of $450,000 and $6M, which were awarded to the lowest bidder in each instance.

505.
505.

Twelve contracts totalling $2.122M were awarded for the transporting of road building material, of which seven valued $420,0000 were below the limit of $180,000, three valued $431,000 were between the limits of $180,000 and $450,000, and two valued $1.271M were between the limits of $450,000 and $6M.

Approvals were seen for all the contracts issued and as at 31 December 2004, the full contract sums were paid.

506.
506.

Amounts totalling $1.196M were expended on four contracts for the purchase of drums, while amounts totalling $2.214M were expended on repairs to vehicles, sign painting, sanitation works, advertisements, purchase of one brush-cutter, protective gears and paint.

Audit checks carried out on the relevant payment documents revealed that the amounts expended were properly incurred and recorded 127 507.

Amounts totalling $14.908M were expended for the Maintenance of Bridges.
Below is a breakdown of the expenditure: Description Rehabilitation of four bridges Rehabilitation of roads Cleaning of overhanging trees Total Amount $’000 8,145 6,563 200 14,908 508.

Four contracts totalling $8.145M were awarded to the lowest bidders for the rehabilitation of bridges at Bartica, Corentyne, West Coast Demerara and Georgetown.
As at 31 December 2004 the entire contract sums were paid, while amounts totalling $6.563M were expended on two contracts awarded to the lowest bidders for the rehabilitation of roads.

In relation to the maintenance of sea and river defences, amounts totalling $28.867M 509. were expended.
The following is a breakdown of the expenditure: Description Supply of armour layer rocks Inspection and rebuilding of sea defence Purchase of cement and poly sacks Weeding and cleaning M iscellaneous Total Amount $’000 25,000 1,180 936 747 1,004 28,867 510.

The contract for the supply of armour rocks and gabion stones to Regions 2, 3, 4, and 6, was awarded to the lower of two bidders in the sum of $51.5M by Central Tender Board and approved by Cabinet.
As at 31 December 2004 an amount of $25M was paid to the contractor.

511.

Two contracts valued $1.180M were awarded for inspection and rebuilding of sea defence.

The contact for the rebuilding of sea defence at Stewartville was awarded to the second lowest bidder in the sum of $629,600 due to the lowest bidder being disqualified.

As at 31 December 2004 the entire contract sum was paid.

128 512.
128 512.

Amounts totalling $934,940 were expended on the payment of several contracts for the purchase of polysacks, cement and polythene bags, while eight contracts totalling $746,840 were awarded for weeding and cleaning.
Audit checks carried out on the relevant payment documents revealed that the amounts expended were properly incurred, in accordance with the contractual agreements made, and recorded, while amounts totalling $1.004M were expended on repair works to sea defence at Hague and Cornelia Ida, electrical works, flood projects and payment of wages.

513.

Amounts totalling $27.377M were expended on Maintenance of Other Infrastructure.
Below is a breakdown of the expenditure: Description Maintenance of forty Hinterland airstrips Electrical works Purchase of road marking paint Weeding of embankment Miscellaneous Total Amount $’000 19,271 2,272 2,186 2,185 1,463 27,377 514.

The amount of $19.271M was expended on the maintenance of forty Hinterland Airstrips which involved repainting of signs and runway markings, erecting of fences, weeding and changing windsocks.

These works were executed by one hundred and thirty-six contracts.
Ten of these contracts valued $6.636M were awarded by the Departmental Tender Board.

Of these ten contracts, seven were awarded to the lowest bidders, two to the second lowest bidder on the basis that the lowest bid which was below the Engineer’s Estimate was considered inadequate, and one to the third lowest bidder since the lower bidders were disqualified.

As at 31 December 2004, the entire contract sums were paid.

515.
515.

Amounts totalling $2.272M were expended on the payment of three contracts for electrical works, while amounts totalling $2.186M were expended on the purchase of road marking paint, and an amount of $2.185M was expended on the contract for weeding of the embankment, which was awarded to the lowest of five bidders.

Audit checks carried out on the relevant payment documents revealed that the amounts expended were properly incurred, in accordance with the contractual agreements made, and recorded.

516.
516.

With respect to miscellaneous works, amounts totalling $1.462M were expended on sanitation works, rehabilitation of government flats, fabricating of windsocks, purchase of galvanized pipe, barbwire and cement and payment for advertisement.

Audit checks carried out on the relevant payment documents revealed that the amounts expended were properly incurred and recorded and the items purchased were received and properly brought to account.

129 517.
129 517.

Amounts totalling $22.239M were expended on Transport, Travel & Postage.

The following gives a breakdown of the expenditure: Description Vehicle, spares and maintenance Other transport Local travelling and subsistence Postage and telex Total Amount $’000 14,546 6,120 1,522 51 22,239 518.
Included in the amount of $14.546M spent on Vehicle Spares and Maintenance, were sums totalling $14.010M expended in respect of forty-one contracts, of which twenty totalling $12.829M were awarded to one contractor for repairs to twenty vehicles.

Of these twenty contracts, ten totalling $10.318M were between the limits of $450,000 and $6M and were awarded by the Departmental Tender Board.

519.
519.

Amounts totalling $6.120M were expended on other transport, which included amounts totalling $5.194M expended on the charter of flights for inspection of hinterland airstrips.

520.

Amounts totalling $26.642M were expended on Utility charges.

Included in this amount, were sums totalling $3.342M expended on telephone charges, of which $808,571 relates to overseas charges with respect to nine(9) telephones.
However, although a telephone register was maintained, details of overseas calls were not entered in the register at the time the call was made.

In the absence of entries made at the time the calls were made, it could not be determined whether the bills received accurately reflect overseas calls made as well as the approximate duration of such calls.
The Audit Office recommends that the Ministry record details of overseas calls at the time the calls are made in order to ensure that bills accurately reflect overseas calls made as well as the approximate duration of such calls.

(2004/82) 521.

Included in the sum of $39.806M expended on other services purchased were payments for security services, maintenance of equipment, cleaning and extermination services, advertisements, internet and public relation services.
With respect to security services, twelve payments totalling $7.977M were made to the Commissioner of Police for salaries and allowances for Security Officers attached to the Ministry, while eighty-three payments totalling $27.833M were made to three other private security firms for security services provided to the Ministry.

Monthly invoices supported all of these payments.

130 522.
130 522.

With respect to advertisement, internet and public relation services, the sum of $1.775M was expended, while sums totalling $573,000 were expended on Cleaning and Extermination Services, which included payments for pest control services, and $650,000 was expended on the maintenance of equipment.

Audit checks carried out on the relevant payment documents revealed that the amounts expended were properly incurred and recorded.

523.
An amount of $6,000 was expended on training to cover the cost of one participant to attend a one-day seminar, while amounts totalling $363.963M were expended on Subsidies and Contribution to Local and International Organisations as following: Description Local Organisations: Guyana Civil Aviation Authority Cheddi Jagan International Corporation International Organisations: Regional Aviation Safety Oversight System of Jamaica International Civil Aviation Organisation of Peru Commonwealth Telecommunications Org.
of England Total Amount $’000 Amount $’000 254,000 44,000 ---------- 24,222 21,059 20,682 298,000 65,963 363,963 524.

The Guyana Civil Aviation Authority (GCAA) was established by Act No.

10 of 2000- Civil Aviation Act 2000 of the Laws of Guyana, and is subject to separate financial reporting and audit.

At the time of reporting, financial statements for the year 2004 were not yet submitted for audit.

According to the estimates, the voted provision for subventions to the Authority was $235M.
This amount was released to the Authority and verified as having been received but in the absence of audited accounts it could not be determined whether the amount was properly accounted for in the books of the Authority.

525.

The Cheddi Jagan International Corporation (CJIA) was established in accordance with the Public Corporations Act No.

21 of 1988 on the 17th August 2001 and the Companies Act No.

29 of 1991 and is subject to separate financial reporting and audit.
According to the estimates, the voted provision for subventions to the Airport was $63M.

This amount was released to the Airport and verified as having been received.

At the time of reporting, financial statements were submitted for 2004, the audit was completed, and the report was being finalised.

131 526.
131 526.

With respect to contributions to International Organisations amounts totalling $65.963M were budgeted for payments to Commonwealth Telecommunication Organisation, International Maritime Organisation, Caribbean Telecommunication Union, International Civil Aviation Organisation, Regional Aviation Safety Oversight System and REDDIG Satellite Communication Programme.
The full amount was expended on payments to Commonwealth Telecommunication Organisation, REDDIG Satellite Communication Programme, Regional Aviation Safety Oversight System and International Civil Aviation Organisation and was verified as having been received by these Organisations.

527.
527.

With respect to the collection of revenue by the Ministry, the following was noted: According to the monthly revenue reports prepared by the Ministry, amounts (i) totalling $415.254M were collected for the period under review, of which sums totalling $234.749M related mainly to aerodrome charges collected by the Civil Aviation Department and the difference of $180.505M represented revenue collected by the Central Accounting Unit of the Ministry.
In addition, amounts totalling $84.211M, as reflected in the revenue register, were collected for CJIA.

A comparison of the monthly revenue reports prepared by the Ministry, with that (ii) of the revenue register revealed a difference of $110.331M.

In addition, it was noted that the summary of the revenue register did not reflect the same amount as was stated in revenue register.
(iii) An examination of the Statement of Receipts and Disbursements prepared by the Accountant General’s Department indicated that amounts totalling $349.710M were collected as revenue for the period under review.

This amount was also verified as having being paid into the consolidated fund.

(iv) An examination of the register for rental of government flats revealed that twenty flats were available at Echilibar Villas, of which seventeen were occupied by public officers and three by consultants.
In addition, twelve flats were available for rental at Main and New Market Streets and eight other premises were available for rental at various locations, of which six were occupied and two were vacant.

However, an examination of the rental register revealed that the register was not properly maintained during the period under review.

There was no evidence of supervisory checks and other relevant information such as, date of occupancy, previous occupants, date occupants vacated the premises, etc.
were omitted from the register, as a result we were unable to determined the period of occupation for the flats that were occupied The Audit Office recommends that the Ministry take steps to ensure that rental register is properly maintained and kept up-to-date for all Government flats and premises rented.

(2004/83) 132 528.

The Stores Regulations provide for the Central Accounting Unit to maintain a stores ledger to provide for an independent check on the bin cards kept by the storekeeper.
It was however, noted that the stores ledgers were being kept in the stores.

The Head of the Budget Agency attributed this situation to staff constraints.

In addition, only sectional inventories were kept, a master inventory was not compiled and maintained.

The Audit Office recommends that the Ministry take appropriate measures to correct the above deficiencies.

(2004/84) Capital Expenditure Division 517 – Air Transport Reform Programme Subhead 16001 – Air Transport Reform Programme 529.
The sum of $543M was allocated for (a) refurbishing of terminal roof and sewerage system; (b) institutional strengthening of GCAA; (c) provision for vehicles and equipment; and (d) installation of security lights.

According to the Appropriation Account, amounts totalling $494.433M were expended.

530.

The Project is funded by the Government of Guyana and the Inter American Development Bank under Loan Agreement No.

1042/SF-GY-2 and is subject to separate financial reporting and audit.
The last set of audited accounts was in respect of the year 2004.

The audited financial statements for 2004 revealed an expenditure of $498.350M, giving a difference of $3.917M.
This difference was due to (a) the appropriation account being overstated by $30M due to the return of a cheque on 11 April 2005 by Bank of Guyana because of inadequate information supplied to the bank to make the necessary payment on the contract for the rehabilitation of runway 6-24 at CJIA, which was awarded to an international engineering firm from Northern Ireland; (b) foreign disbursements totalling $3.517M made in 2004 not yet brought to account; and (c) amounts totalling $30.4M expended and accounted for under line item 16002 – Hinterland/Costal airstrips.
531.

The following is a breakdown of the audited expenditure: Description Construction and rehabilitation works - CJIA Purchase of Vehicles and Equipment Consultancy Design and Supervision Rehabilitation works – Hinterland airstrips Training Administrative Expenses Total 133 Amount $’000 236,189 88,996 77,495 52,124 30,400 5,747 7,399 498,350 532.
With respect to rehabilitation and construction at CJIA, Timehri, the following works were undertaken and the expenditure recorded under this sub head: Description Rehabilitation of arrival terminal Rehabilitation of sewage system Design, construction and commission of sewage treatment plant Works on perimeter road and apron III Rehabilitation of taxiway lighting Rehabilitation of control tower Total Amount $’000 109,916 56,054 52,328 11,754 5,691 446 236,189 533.
The contract for the rehabilitation of the Arrival Terminal at CJIA was awarded to the lowest responsive bidder in the sum of $231.333M against an Engineer’s estimate of $300.768M by Central Tender Board, approved by Cabinet and received the Bank’s no objection.

As at 31 December 2004, amounts totalling $109.916M were paid, of which, $34.700M represented a mobilisation advance.

The works, which were still in progress in April 2005, were inspected and found to be satisfactory.

534.
534.

The contract for the rehabilitation of the sewerage system at CJIA was awarded in the sum of $134.481M against an Engineer’s estimate of $294.342M to the lowest of seven bidders by Central Tender Board, approved by Cabinet and received the Bank’s no objection.

As at 31 December 2004 amounts totalling $56.054M were paid, of which $20.172M represented a mobilisation advance.

The works, which were still in progress in April 2005, were inspected and found to be satisfactory.

535.
535.

The contract for the design, construction and commissioning of a sewerage treatment plant at CJIA was awarded to the lowest of three bidders, an international firm from Florida, in the sum of US$365,127 against an Engineer’s estimate of US$350,000 by Central Tender Board, approved by Cabinet and received the Bank’s no objection.

As at 31 December 2004 amounts totalling $52.328M were paid, of which $10.913M represented a mobilisation advance.
The works, which were still in progress in April 2005, were inspected and found to be satisfactory.

536.

The contract for the concrete and earth works to the perimeter road and apron III at CJIA was awarded to the lowest of five bidders in the sum of $14.935M against an Engineer’s estimate of $17.053M by Central Tender Board, approved by Cabinet and received the Bank’s no objection.

As at 31 December 2004, amounts totalling $11.754M were paid and the works were completed and physically verified.
134 537.

The contract for the rehabilitation of taxiway lighting at CJIA was awarded to the lowest of four bidders, an international firm from Trinidad, in the sum of US$284,548 by Central Tender Board, approved by Cabinet and received the Bank’s no objection.

As at 31 December 2004 an amount of $5.691M, representing a mobilisation advance was paid.

The works, which were still in progress in April 2005, were inspected and found to be satisfactory.

538.
538.

The contract for the rehabilitation of the Control Tower at CJIA was awarded in the sum of $1.678M and received the Bank’s no objection.

There were two approved variations of $161,900 and $350,000 respectively, giving a revised contract sum of $2.191M.

As at 31 December 2003 amounts totalling $1.451M were paid.

During the period under review amounts totalling $446,189 were paid giving total payments to date of $1.898M.

These works were completed and physically verified.

539.
Amounts totalling $88.996M were expended on the purchase, supply and installation of the following items for CJIA and GCAA: Description X- Ray Equipment – CJIA Regenerative Air Runway Sweeper - CJIA 2 Vehicles - CJIA Supply and installation at CJIA of: computers accounting software computerised maintenance management software software and computerised security card system Voice Recorder for Air Control Tower Removal and installation of satellite dish & relocation of VSAT System - CJIA Four Microphone and tubes for ILS-DME - GCCA Total Amount $’000 31,197 23,665 7,612 6,295 4,318 4,068 3,326 4,639 3,009 867 88,996 540.
The contract for the supply, installation and testing of three x-ray equipment was awarded to an international firm from Canada in the sum of US$175,855 by Central Tender Board, approved by Cabinet and received the Bank’s no objection.

As at 31 December 2004, amounts totalling US$158,270 equivalent to G$31.197M were paid and these equipment were received and properly brought to account.

541.
541.

The contract for the procurement of one regenerative runway sweeper was awarded in the sum of US$119,370 by Central Tender Board, approved by Cabinet and received the Bank’s no objection.

As at 31 December 2004, the full contract sum equivalent to G$23.665M was paid and the sweeper was received and properly brought to account.

135 542.
135 542.

The contract for the purchase and servicing of two vehicles, one Nissan X-Trail and one Nissan Urvan Microbus, was awarded by Central Tender Board in the sum of US$38,613, approved by Cabinet and received the Bank’s no objection.

As at 31 December 2004, the full amount equivalent to G$7.612M was paid to the supplier, of which US$873 was for maintenance and servicing of the vehicles purchased, as per the contract agreement.
At the time of reporting the two vehicles (Nissan X-Trail PJJ1379 and Nissan Urvan Microbus PJJ1164) were received and physically verified.

543.

The contract for the supply and installation of computers, accounting software, and maintenance management software, and computerised security card at CJIA was awarded in four lots to the lowest bidders in the sums of $6.295M, $6.318M, US$29,832 and $3.326M respectively by Central Tender Board, approved by Cabinet and received the Bank’s no objection.
As at 31 December 2004, the amounts shown in the table above were paid.

544.

The contract for the supply of one voice recorder for the GCAA air traffic control tower was awarded in the sum of US$25,872 by Central Tender Board, approved by Cabinet and received the Bank’s no objection.

As at 31 December 2004 amounts totalling $4.639M were paid.

545.
545.

In addition, the amount of G$3.009M was expended on the removal and installation of one satellite dish at CJIA, relocation of VSAT System for Hydro-Meteorological Office and relocation of the Hydro-Meteorological office.

The amounts expended were verified with the relevant payment and supporting documents 546.
The contract for the procurement of four microphones for the consoles and tubes for the ILS-DME for GCAA was awarded in the sum of US$4.353 by Central Tender Board, approved by Cabinet and received the Bank’s no objection.

As at 31 December 2004 the full contract sum equivalent to $867,336 was paid.

547.
547.

With respect to consultancy, the sum of $71.672M was utilised to pay salaries of the Chief Executive Officer – CJIA, the Project Coordinator, the Director – GCAA and other consultants, while the amount of $5.823M was utilised to pay salaries of two Accountants and three Engineers.

The amounts expended were verified with relevant documents as having being properly incurred.

548.
548.

With respect to design and supervision at CJIA, the following expenditure was incurred: Description Design and supervision of rehabilitation of Airport Design and supervision of rehabilitation of sewage system Total Amount $’000 31,224 20,900 52,124 136 549.

The consultancy contract for the design and supervision of the rehabilitation of the Airport terminal at CJIA was awarded in the sum of US$166,890 by Central Tender Board approved by Cabinet and received the Bank’s no objection.
As at 31 December 2004 amounts totalling $31.244M were paid.

550.

The consultancy contract for the design and supervision of the rehabilitation of the Sewerage system at CJIA was awarded in the sum of $25.538M by Central Tender Board approved by Cabinet and received the Bank’s no objection.

As at 31 December 2004 amounts totalling $20.900M were paid.

551.
551.

The amount of $5.747M was expended on the payment of airfares for Officers attending training courses, while amounts totalling G$7.399M were utilised to make payments of salary for a Secretary, purchase of office equipment, computer accessories, office furniture, payment of airfare, etc.

Audit checks carried out on the relevant payment documents revealed that the amounts expended were properly incurred and recorded Subhead 16002 – Hinterland/Coastal Airstrip 552.
The sum of $80M was voted for the final payment for Imbaimadai and the resurfacing of runway and painting of signs at Orinduik, Annai and Port Kaituma airstrips.
According to the Appropriation Account, amounts totalling $30.4M were expended as follows: Description Rehabilitation and upgrading of Orinduik Airstrip Rehabilitation and upgrading of Port Kaituma Airstrip Rehabilitation and upgrading of Annai Airstrip Purchases for Port Kaituma Rehabilitation of Imbaimaidai Airstrip Miscellaneous Total Amount G$’000 10,397 7,508 7,327 3,526 715 927 30,400 553.
The contract for the rehabilitation and upgrading of Orinduik Airstrip was awarded in the sum of G$27.576M to the lowest of three bidders against an Engineer’s estimate of $28.813M by Central Tender Board and approved by Cabinet.

During the period under review amounts totalling G$10.397M were paid.

554.
554.

The contract for the rehabilitation and upgrading of Port Kaituma Airstrip was awarded in the sum of G$19.747M to the lowest of three bidders against an Engineer’s estimate of $20.076M by Central Tender Board and approved by Cabinet.

During the period under review amounts totalling G$7.508M were paid.

In addition, amounts totalling G$3.526M were expended, with the approval of the Departmental Tender Board, on the purchase of 60 truckloads of manganese trailing for Port Kaituma.

137 555.
137 555.

The contract for the rehabilitation and upgrading of Annai Airstrip was awarded in the sum of G$7.712M to the lowest of three bidders against an Engineer’s estimate of $5.954M by Central Tender Board and approved by Cabinet.

During the period under review amounts totalling G$7.327M were paid.

At the time of reporting the works were completed and reliance was placed on the certificate of satisfactory completion issued by the Engineer.

556.
556.

The contract for the rehabilitation of the Imbaimadai Airstrip was awarded by Central Tender Board in the sum of G$15.211M and approved by Cabinet on 11 August 2003.

During the period under review a final payment of G$714,598 was made.

At time of reporting the works were completed and reliance was placed on the certificate of satisfactory completion issued by the Engineer.

557.
557.

Amounts totalling $927,625 were expended on consultancy services for the rehabilitation of Imbaimaidai Airstrip, and flights to Port Kaituma and Annai for design and inspection.

Audit checks carried out on the relevant payment documents revealed that the amounts expended were properly incurred and recorded.

Subhead 16003 – Airport Security 558.


The sum of $15M was voted for (a) upgrading airport security regulations and procedures; (b) implementation of new administrative services; and (c) implementation of airport security training programme.

The Project is funded by the Government of Guyana and the Inter American Development Bank under Nonreimbursable Technical Cooperation Agreement No.

ATN/MT-8602-GY and is subject to separate financial reporting and audit.
The agreement for this project was signed on 29 September 2004 and no amount was expended during the period under review.

However, the appropriation account produced by the Accountant General’s Department inaccurately reflected expenditure of $15M, resulting in an overstatement of $15M on the appropriation account.

Division 519 – Ministry of Public Works and Communications - Sea Defences Subhead 15001 – Rehabilitation of Sea Defence - Essequibo and West Demerara 559.
The sum of $129M was voted for (a) the preparation of tender documents for remedial sea defence works at Capoey/Columbia, Tuschen, Meten-Meer-Zorg/De Kinderen and Hague; (b) rehabilitation of 5 km of sea defence at Capoey/Columbia, Tuschen, Meten-Meer-Zorg/De Kinderen and Hague; (c) design and preparation of tender documents for works and supervision contracts; (d) preparation of tender documents for the institutional capacity building activities on the sea defences and establishment of shore zone management systems; and (e) socio-economic study.
There were two supplementary provisions totalling $67.6M giving a revised allocation of $196.6M.

However, the provision of $2.6M was not reflected on the appropriation account printed by the Accountant’s General Department.

Amounts totalling $152.917M were expended.

138 560.

This project is funded by a grant from the EU at a cost of $20M Euros equivalent to approximately G$3.484B and commenced in 2000 with an expected completion date of 2005, however, an extension was granted to December 2008.
An examination of the records revealed that $6.514M was expended on salaries and administrative expenses while $146.403M was expended on payments to consultants for institutional capacity building activities on the sea defence and on the preparation of design and tender documents for remedial works at Capoey/Columbia, Tuschen, Meten-Meer-Zorg/DeKendren and Hague.

561.
561.

With respect to rehabilitation works of sea defences at Capoey/Columbia, Tuschen, Meten-Meer-Zorg/De Kinderen and Hague, these works were not undertaken in 2004.

However, they were re-budgeted for in 2005.

562.

Two contracts valued $434.298M were awarded in 2003 for institutional capacity building activities, including the establishment of shore zone management programme, training etc.

and detailed design and preparation of tender documents for works, supervision and supplies.
During the period under review, amounts totalling $146.403M were paid to the consultants.

Subhead 15004 - West Coast Berbice 563.

The sum of $305M was voted for (a) the construction of 330m of sea defences at Profit/Foulis; and (b) payment of retention fees for Bel Air/Mon Choisi.

There were two supplementary provisions totalling $108.8M giving a revised allocation of $413.8M.

Amounts totalling $351.681M were expended.

564.


This project is funded by the CDB and GOG under Loan Agreements 8/SFR-GUY and 4/SFY-GUY at a cost of G$1B and US$7.4M respectively.

Loan No.

8/SFR-GUY commenced in 1992 and was granted four extensions, with an expected completion date in 2004, while Loan No.

4/SFR-GUY commenced in 2004.
An examination of the records of the project revealed that $1.035M was expended on salaries and administrative expenses, $15.750M was expended on land acquisition and compensation for sea defence projects at Profit/Belladrum and Profit/Foulis, while the remainder of $334.896M was expended on the supply of sea defence materials and construction of sea defences as follows: Description Construction of 1.8 km sea defence – Profit/Belladrum Design and supervision – Profit/Belladrum Supply of materials Construction supervision – Profit/Belladrum Design and supervision – Profit/Foulis Construction of 1.1 km sea defence – Bel Air to Mon Chosi Total Amount $’000 205,947 70,270 45,374 9,253 3,418 634 334,896 139 565.
The contract for the reconstruction of 1.8 km of sea defence at Profit/Belladrum was awarded in the sum of $1.030B to one of two prequalified contractor by Central Tender Board and approved by Cabinet on 15 September 2004.

During the period under review an amount of $205.947M representing a mobilisation advance was paid to the contractor.

566.
566.

With respect to the technical proposal for construction supervision services for reconstruction of sea defences at Profit/Belladrum, West Coast Berbice, Central Tender Board with the approval of Cabinet granted approval for the commencement of negotiations with Tenderer No.

one (1), a Joint Venture, with a view of awarding a contract.

A contract was awarded in the sum of US$145,748 and €289,722, equivalent to approximately G$96.365M, and received the Bank’s no objection.
As at 31 December 2004 amounts totalling G$70.270M were paid to the contractor.

567.

With respect to the supply of materials, two contracts were awarded to the same contractor, one for the supply of rock armour for sea defences at Profit/Belladrum valued $63M, while the other was for the supply of filter fabric at Profit/Foulis valued at $11.620M.

Both contracts were awarded by Central Tender Board and approved by Cabinet.
As at 31 December 2004, amounts totalling $33.754M and $11.620M respectively were paid on these contracts.

568.
Included in the sum of $9.253M is an amount of $7.871M representing payment on a contract for construction supervision services for reconstruction of sea defences at Profit/Belladrum, which was awarded in the sum of $59.010M to the sole bidder by the Central Tender Board and approved by Cabinet, while the sum of $1.382M represents payment made to a consultant for the certification of payment for materials for the Profit/Foulis sea defence project, which was awarded in the sum of $3.101M by Central Tender Board and approved by Cabinet.
569.

In September 1994, a contract valued at US$610,713 was awarded to a consultancy firm for design and supervision of sea defence works at West Coast Berbice.

The design aspect of the contract was completed.

However, no supervision work was done because the related projects were aborted.
In January 2000, the Caribbean Development Bank issued a no objection to the same firm carrying out the supervision function of the sea defence works in Berbice resulting in an addendum to the original contract being signed in February 2000 and two subsequent addenda in the following years, giving a revised contract sum of G$93.414M.

As at 31 December 2004 the entire contract sum was paid, of which €13,391 equivalent to G$3.418M was paid for the period under review.

570.
570.

An amount of $634,330 was made as final payment on the contract for the construction of sea defence from Bel Air to Mon Choisi, which was awarded in 2001 to the more responsive of two bidder in the sum of $934.999M and was completed and physically verified.

140 Subhead 15007 – Emergency Works 571.


The sum of $450M was voted for the rehabilitation of sea and river defences in critical areas such as De Veldt, Johanna Cecelia, Lower Pomeroon, Marias Pleasure, Blenheim, Corneila and Oakum, La Grange, Hyde Park, Grove, Turkeyen, Buxton/Vigilance, Waterloo to Bel Air, D’Edward, Belladrum, No.

63 to No.

83 Villages and other areas across the coast.


An approval for inclusion in the programme was granted to facilitate the use of $8.622M to meet liabilities for works executed between 2001 and 2003.
Amounts totalling $376.455M were expended as follows: Description Construction of sea defences Construction of earthen embankment Construction of revetment Emergency works Construction of wave wall Weeding and cleaning Sealing cavities and packing sandscreet bags Operating Expenses Purchase of sea defence materials Miscellaneous Total Amount $’000 46,452 28,333 15,343 15,122 3,073 1,860 1,570 158,380 89,441 16,881 376,455 572.
With respect to the construction of sea defences, five contracts valued $264.841M were awarded for works at Ruimzeight, Le Destin, Phoenix, Belfield and Canefield.

The contracts for the construction of 200 meters sea defences at Ruimzeight and 200 meters of sea defence at Le Destin were awarded to the same contractor, who was the lowest bidder, in the sums of $101.868M and $101.119M respectively by the Central Tender Board and approved by Cabinet.
As at 31 December 2004, amounts totalling $18.624M and $18.549M were paid to the contractor for these works.

573.

The contracts for construction of sea defences at Phoenix, Belfield and Canefield were all awarded by Central Tender Board to the lower of two bidders each in the sums of $28.485M, $19.573M and $13.796M respectively, and approved by Cabinet.
However, the evaluation committee of the Tender Board noted that both bidders in each instance had bid in excess of the Engineer’s estimate and, as such, an evaluation of the rates stated in the bills of quantities was conducted with the bidder having the lowest rates for similar sea defence works being awarded the contract.

As at 31 December 2004 amounts totalling $4.273M, $2.936M and $2.069M respectively were expended on these three contracts.

141 574.
141 574.

Amounts totalling $27.749M were expended on the construction of earthen embankment at the following locations: Location Profit/Foulis Tranquility Hall/Voorzigitheid Pomeroon Pheonix, Leguan Riverview/La Penitence Friendship Springhall Craig Total Amount $’000 17,950 4,062 2,408 1,559 738 711 648 257 28,333 575.

The contract for the construction of earthen embankment at Profit/Foulis was awarded in the sum of $17.950M in 2003 by the Central Tender Board.
As at 31 December 2004, the full contract sum was paid and the works were completed and physically verified.

576.

A contract for the construction of earthen embankment at Tranquility Hall/Voorzigitheid was awarded in the sum of $4.514M to the lowest of four bidders by the Departmental Tender Board.

As at 31 December 2004, amounts totalling $4.062M were paid to the contractor.
However, a physical inspection of the works revealed an overpayment of $1.113M due to the width at the top of the embankment being 11 feet instead of the specified 15 feet.

The Audit Office recommends that the amount overpaid be recovered and the Ministry institute proper supervisory checks of works before payment is made.

(2004/85) 577.
The contract for the construction of earthen embankment at various areas in Pomeroon was awarded in the sum of $5.280M to the second lowest of five bidders against an Engineer’s Estimate of $5.9M by the Departmental Tender Board on the basis that the lowest bidder did not submit a bid security and was disqualified, while the contract for the construction of earthen embankment and placing of armour layer rocks at Phoenix was awarded by the Central Tender board in the sum of $10.392M to the lowest of three bidders against an Engineer’s estimate of $11.167M.
As at 31 December 2004, amounts totalling $2.408M and $1.559M respectively were paid on these two contracts.

However, a physical inspection of works in Pomeroon revealed that no works were undertaken in an area known as Relief-Canaan although the contractor was paid $616,960 for the said works, while no work was in progress at Phoenix.

The Audit Office recommends that this overpayment be investigated with a view of recovering the amount overpaid.

(2004/86) 142 578.
(2004/86) 142 578.

With respect to the construction of earthen embankment at Riverview/La Penitence, a contract was awarded in the sum of $820,001 to one of three bidders at a negotiated price.

As at 31 December 2004, an amount of $738,001M was paid to the contractor and the works were completed and physically verified.

579.

Three contracts valued $1.723M were awarded by the Departmental Tender Board to the lowest bidders for the construction of earthen embankment at Friendship, Springhall and Craig.
As at 31 December 2004 the full contract sum was paid for Springhall, while amounts of $711,000 and $256,500 respectively were paid for Friendship and Craig.

580.

Amounts totalling $15.343MM were expended on the construction of revetment at the following locations: Location Pomeroon Hyde Park La Grange Anna Regina Craig Orangestean No.

77 Village No.

83 Village Wakenaam Total Amount $’000 3,437 3,401 2,458 2,400 1,873 555 551 426 242 15,343 581.
Two contracts totalling $5.136M were awarded for the construction of revetment in various areas in Pomeroon.

As at 31 December 2004 amounts totalling $3.437M were paid to the contractor.
A physical inspection of the works revealed an overpayment of $566,400 for the greenheart double revetment at Betany due to the over measurement of items number 6 and 10 on the bill of quantities, while works undertaken in an area known as Industry-Canaan could not be found or identified although the contractor was paid $740,220 for the said works.

The Audit Office recommends that these overpayments be investigated with a view of recovering the amounts overpaid.

(2004/87) 582.
(2004/87) 582.

The contract for the construction of revetment at Hyde Park was awarded in the sum of $3.886M to the lowest of four bidders.

As at 31 December 2004 amounts totalling $3.401M were paid to the contractor, while the contract for the construction of revetment at La Grange was awarded to the second lowest of five bidders in the sum of $5.822M against an Engineer’s estimate of $5.624M on the basis that the lowest bidder did not submit a bid security and was disqualified.
As at 31 December 2004, amounts totalling $2.458M were paid to the contractor.

The works on these contracts were completed and physically verified.

143 583.

Six contracts valued $17.750M were awarded for the construction of revetment at Anna Regina, Craig, Orangestean, No.

77 Village, No 83 Village and Wakenaam to the lowest bidders by the Departmental Tender Board.
As at 31 December 2004, the full contract sums were paid for works at Anna Regina, No 83 Village and Wakenaam, while an amount of $555,275 representing release of retention was paid for works at Orangestean and amounts totalling $2.426M were paid for works at Craig and No.

77 Village.

These works were completed and physically verified.

584.
584.

Amounts totalling $15.122M were expended on emergency works at the following locations: Location Profit/Foulis Trafalgar Amersfort – Wakenaam Endeavour – Leguan Le Destin Total Amount $’000 9,857 3,904 468 464 429 15,122 585.

A contract for emergency works at Profit/Foulis was awarded in the sum of $4.115M to the lowest of six bidders by the Departmental Tender Board.

There was an approved variation of $5.742M because of a breach in the sea defence, giving a revised contract sum of $9.857M.
As at 31 December 2004, the entire contract sum of $9.857M was paid to the contractor and the works were completed and physically verified.

586.

Three contracts valued $4.902M were awarded for emergency works at Trafalgar, Amersfort-Wakenaam and Endeavour-Leguan to the lowest bidders by the Departmental Tender Board.

As at 31 December 2004, the full contract sums were paid for works at Trafalgar and Endeavour, while amounts totalling $468,380 were paid for works at Amersfort-Wakenaam.

587.
587.

A contract for the sum of $428,520 was awarded to the lowest of three bidders by the Departmental Tender Board for the demolishing of existing temporary structures and replacing same with permanent ones at Le Destin.

As at 31 December 2004, the full contract sum was paid.

588.

With respect to the construction of wave wall, three contracts valued $15.994M were awarded for construction works at Parika, Hague and Elizabeth Ann-Leguan.
The contract for the construction of wave wall at Parika was awarded in the sum of $5M to the lowest of four bidders.

As at 31 December 2003, amounts totalling $2.760M were paid to the contractor.

During the period under review the sum of $2.235M was paid to the contractor and the works were completed and physically verified.

144 589.
144 589.

The contract for the construction of wave wall at Hague was awarded in the sum of $5.782M to the fifth lowest of seven bidders on the basis that the four lower bidders did not submit NIS compliance, lacked experience or submitted inadequate information.

As at 31 December 2004, amounts totalling $577,520 were paid, while the contract for the construction of wave wall at Elizabeth Ann, Leguan was awarded in the sum of $5.212M in 2003.

As at 31 December 2003, amounts totalling $4.951M were paid.
During the period under review amounts totalling $260,590 were paid to the contractor and the works were completed and physically verified.

590.

Included in the amount of $1.860M expended on weeding and cleaning at Wakenaam, Friendship, Region 6 and Le Destin were several contracts below the limit of $180,000, one contract between the limits of $180,000 and $450,000 for the weeding and cleaning of the sea dam at Friendship, and one contract above $450,000 for the cleaning of drains at Le Destin.
The latter two contracts were awarded to the lowest bidders.

As at 31 December 2004 the entire contract sums were paid.

591.

Amounts totalling $1.570M were expended on the sealing of cavities and packing of sandscreet bags at Wakenaam, No.

28 Village-Bush Lot, and Leguan.

Included in this amount was the sum of $955,100 expended on several contracts below the limit of $180,000, while amounts totalling $614,629 were expended on three contracts valued $674,629 for works undertaken at No.
28 - Bush lot Village.

In relation to the amount of $158.380M expended on operating expenses of the Project 592.

Emergency Works Unit, the following are the details: Amount $’000 111,795 8,530 7,606 6,431 5,992 4,495 3,800 3,678 6,053 158,380 Description Wages and salaries Transportation Travelling and subsistence Fuel and lubricants Utilities Maintenance and repairs Engineering survey and design Hire of equipment and machinery Others Total 145 593.
The amount of $111.795M shown as wages and salaries and other related expenses represented mainly the emoluments of 230 persons employed on a full-time basis.

Apart from the works contracted out, the sea defence unit does routine maintenance of the sea defence by force account using the employees from the various locations.

Examination of several personal files of officers revealed the lack of proper or up-to-date filing.
For the period under review, no file had any evidence of documentation/correspondence issued/received.

It was explained by the Project Manager that efforts are being made to address the issue of staff shortage which will assist in improving and updating the filing system.

594.
594.

Several contracts totalling $8.530M were awarded for the transportation of workers, materials and equipment to various work sites in the Regions, while amounts of $7.606M were expended on travelling and subsistence, which included payments for purchase of meals, hire vehicles for site visits etc.

Audit checks carried out on the relevant payment documents revealed that the amounts expended were properly incurred and recorded.

595.
595.

Amounts totalling $6.431M were expended on the purchase of fuel and lubricants for vehicles and various machineries operated by the Sea Defence Unit.

An examination of the log books submitted revealed several instances where they were not properly maintained.

More specifically, the driver’s signature, supervisory checks and the authority for the journeys undertaken were not always evident.
In addition, of the thirty-one vehicles and equipment owned by the Department only twenty are operational, of the remaining eleven, five were serviceable, five were not operable and one was unserviceable.

It was explained by the Project Manager that action will be taken with respect to the proper maintenance of log books.

596.
596.

Included in the amounts of $89.440M expended on the purchase of sea defence materials, were three contracts totalling $155.600M which were awarded by Central Tender Board and approved by Cabinet for the supply and delivery of geotextile, armour rocks and gabion stones to Leguan and Regions 2, 3, 4, and 6.

Also included in the amount expended were payments for lumber, poly bags, items of stores and cement.

Subhead 47001 - Administration & Management 597.


An amount of $22M was allocated for the provision of administrative and supervisory support for the Sea Defences Programme.

The full amount was expended mainly on emoluments for persons employed on a full-time basis, as well as on office expenses for the Project Executing Unit.

Also included in the above figure, is an amount of $1.128M expended on the purchase of fuel and lubricants and maintenance of six motor vehicles.
146 Division 520 – Ministry of Public Works and Communications Subhead 11001 - Demerara Harbour Bridge 598.

The sum of $24M was voted for the replacement of unifloats with large pontoons.

The full sum was paid over to the Demerara Harbour Bridge.

599.

The Demerara Harbour Bridge was established on 30 April 2003 by Act No.

2 of 2003 and is subject to separate financial reporting and audit.

The Bridge was last audited in respect of 2004 and a qualified report was issued on the accounts.
An examination of the records of the Demerara Harbour Bridge revealed that the amount was expended on the construction of two large pontoons.

600.

The contract for the construction of the two large pontoons was awarded in the sum of $47.001M against an Engineer’s estimate of $48.136M to the lower of two bidders by Central Tender Board and approved by Cabinet.
As at 31 December 2004 amounts totalling $46.997M were paid, of which $24M was from funds received from the Ministry of Public Works and Communications and the remainder was from funds of the Bridge.

Subhead 12001 - Government Buildings 601.

The sum of $26M was voted for the (a) construction of complex at Lethem; and (b) rehabilitation of Public Service Commission building and buildings Nos.

2 and 3 in the Ministry’s compound.


A supplementary provision of $400M was issued for the completion of the CARICOM Secretariat Building, Turkeyen, giving a revised allotment of $426M.

Amounts totalling $400.967M were expended as follows: Description Completion of CARICOM Secretariat Internal repairs/ replacement at Oranapai Towers Total Amount $’000 400,000 967 400,967 602.
As can be noted, the construction of the complex at Lethem and the rehabilitation of the Public Service Commission Building and Buildings Nos.

2 and 3 in the Ministry’s compound were not undertaken.

However, the construction of the complex at Lethem was re-budgeted for in 2005.

147 603.

The contract for the construction of the CARICOM Secretariat Building was awarded in the sum of $1.658B to the first ranked bidder by Central Tender Board and approved by Cabinet.
Central Tender Board also granted a waiver to facilitate a number of contractors being sub- contracted by the approved contractor to execute additional works.

During the period under review, a supplementary provision of $400M was approved to meet the cost of completing the CARICOM Secretariat building at Turkeyen.
This amount was paid over to the CARICOM Headquarters Building Project in sums of $200M, $100M and $100M on 28 September, 29 November and 22 December respectively and deposited into Project Account No.

201340.

604.

The Ministry invited five prequalified contractors to bid for the internal repairs and replacement at Oranapai Towers, however, only two responses were received.
The contract was awarded by the Departmental Tender Board to the lower bidder in the sum of $1.005M against a departmental estimate of $1.089M.

There was an approved variation reducing the contract sum to $967,415.

As at 31 December 2004 the full contract sum was paid.

Subhead 12002 – Infrastructural Development 605.

The sum of $11M was allocated for the construction of sanitary facilities at vendor’s mall-Georgetown, and a convention centre at Liliendaal.
Amounts totalling $9M were expended as follows: Description Construction of Sanitary Block – Vendor’s Mall CARICOM Headquarters – Access Road Government International Conference Centre: Water Connection Access Road Electricity Charges Purchases Permission for Construction of Fence Photocopies of Plan Total Amount $’000 2,854 994 2,231 1,446 954 446 64 11 9,000 606.
The contract for the completion of the Georgetown vendor’s mall sanitary block was awarded by Departmental Tender Board to the lowest bidder in the sum of $2.358M against an Engineer’s estimate of $2.4M.

There was an approved variation of $645,868, for adjustments to works in order to facilitate a proper completion of the Mall’s sanitary facilities, giving a revised contract sum of $3.004M.

As at 31 December 2004, amounts totalling $2.854M were paid.

607.
607.

The contract for the construction of the CARICOM headquarters intersection access road was awarded in 2003 in the sum of $14.999M by the Central Tender Board.

Amounts totalling $12.988M were paid in 2003.

During the period under review payments totalling $994,026, consisting of a payment of $294,913 and a retention payment of $699,113 were made.

148 608.
148 608.

With respect to the Guyana International Conference Centre, amounts of $2.231M, $954,427 and $63,000 were paid to Guyana Water Incorporated, Guyana Power and Light and Mayor and City Council respectively for water connection, electricity charges and permission for the construction of a fence, while an amount of $10,816 was paid for copies of the plan.
Further, of the five prequalified contractors who were invited to tender bids for the cutting of trees and clearing of canals on the west side and the construction of culvert/access to site at the Guyana International Conference Centre only four responded.

The contract was awarded by the Departmental Tender Board to the lowest bidder in the sum of $3.137M against an Engineer’s estimate of $4.827M.
As at 31 December 2004, amounts totalling $1.446M were paid, of which $792,000 represented a mobilisation advance.

609.

The amount of $446,082 was expended on the purchase of pipes and couplings.

The contract for this purchase was awarded by the Departmental Tender Board to the highest of three bidders on the basis that it was the only bidder who was able to supply the exact type and measurement of the pipes and coupling required.

Subhead 12008 - Regional Airport Project 610.


The sum of $500,000 was allocated for the completion of the installation of the lightning protection system at the Cheddi Jagan International Airport – Timehri.

No amount was expended for the period under review.

This project is jointly funded by the European Union and the Government of Guyana.
A contract for the supply and installation of a solar powered non- directional beacon was awarded in 2001 in the sum of $35.683M by Central Tender Board and approved by Cabinet.

As at 31 December 2003, amounts totalling $27.101M were paid and the beacon was installed and put into use.

Subhead 14010 – Dredging Equipment 611.


The sum of $70M was allocated for the (a) dredging of the main ship channels in the Demerara, Essequibo and Berbice rivers; (b) rehabilitation of M. L. Thompson; (c) annual docking of dredge Steve ‘N’; and (d) acquisition of spares.

The full amount was paid over to the Transport and Harbours Department (T&HD) to undertake the works.
An examination of the records of T&HD revealed that the amount was expended as follows: Description Supply of materials for ML Thompson Docking of ML Thompson Purchase of spares Docking of Steve ‘N’ Purchase of paint for Harbour launches Total 149 Amount $’000 37,000 13,000 10,000 8,842 1,158 70,000 612.

The contracts for the supply of materials for the rehabilitation of ML Thompson and the docking of ML Thompson were both awarded by T&HD by selective tendering to the same contractor.
This award was made on the basis of a blanket waiver of tender procedures granted by Central Tender Board for all capital projects for 2004.

613.
613.

The contract for the docking of ML Thompson was awarded in the sum of $38.623M, of which $13M was paid from funds received from the Ministry while the remainder of $25.623M was paid by T&HD, while the contract for the supply of materials for the rehabilitation of ML Thompson was awarded in the sum of $82.226M, of which $37M was paid from funds received from the Ministry and the remainder of $45.226 by T&HD.

614.
614.

The contract for the docking of dredge Steve ‘N’ was awarded by T&HD by selective tendering in the sum of $60.087M based on Central Tender Board granting a waiver of the tender procedures.

Amounts totalling $8.842M were paid from funds received from the Ministry and the remainder of $41.245M by T&HD.

615.

The contract for the purchasing of spares was awarded by T&HD by selective tendering.
Amounts of $10M and $1.158M were expended on spares for the MV Malali, MV Makouria, MV Torani and Steve ‘N’ and paint for harbour launches respectively.

Subhead 16002 – Equipment – Civil Aviation 616.

The Sum of 15M was allocated for the World Geodetic Survey – 84 (WGS) survey of Guyana’s flight information region.

The full amount was paid over to the Guyana Civil Aviation Authority for phase II of the project.
An examination of the Authority’s records revealed that the full amount was expended on a contract for producing digital maps and markers for flight information region.

The Authority was granted a waiver of tender procedures by Central Tender Board to facilitate the awarding of this contract.

Subhead 16003 - Stellings 617.

The sum of $30M was voted for the rehabilitation of Georgetown, Vreed-en-Hoop, New Amsterdam and Stanleytown stellings.
The full sum was paid over to the Transport and Harbours Department to undertake the works.

An examination of the records of T&HD revealed that the amount was expended on the following Stellings: Description Rosignol Parika New Amsterdam Stanleytown Adventure Total 150 Amount $’000 10,183 9,817 5,000 3,000 2,000 30,000 618.

A change in programme was obtained for the rehabilitation of the above-mentioned stellings.
With respect to the rehabilitation/repairs to Rosignol, Parika, New Amsterdam and Stanleytown Stellings, four contracts were awarded by selective tendering to the same contractor by T&HD based on a blanket waiver of tender procedures granted for all capital projects for 2004.

619.

The contract for repairs to Rosignol stelling was awarded in the sum of $35.901M, of which $10.183M was paid from funds received from the Ministry and the remainder from T&HD.
The contract for repairs to Parika was awarded in the sum of $9.819M, as at 31 December 2004 the entire contract sum was paid.

With respect to New Amsterdam stelling an advance of $5M was paid for the acquisition of materials needed for the project, while the contract for Stanleytown stelling was awarded in the sum of $17.962M of which $3M was paid from funds received from the Ministry and $14.962M from T&HD.
The contract for the rehabilitation/repairs to Adventure stelling was awarded in the sum of $5.829M of which $2M was paid from funds received from the Ministry and the remainder of $3.829M was paid by T&HD.

Subhead 17001 – Minor works 620.

The sum of $5M was allocated for the implementation of minor projects and programmes.
Amounts totalling $4.975 were expended on fifty-four minor contracts, eleven of which were for plumbing works, repairs to sewage system and swimming pool, sixteen for rehabilitation works at Office of the Prime Minister and the Prime Minister’s Residence.

As at 31 December 2004, the entire contract sums were paid to the contractors.

Subhead 25001 – Office Equipment 621.

The sum of $1M was voted for the purchase of filing cabinets, chairs, fax machines and air condition unit.
Amounts totalling $995,222 were expended on the purchase of one air conditioning unit, six filing cabinet, fourteen chairs, one fax machine and one microwave.

These items were verified as having been received and properly brought to account.

Subhead 26001 – Navigational Aid 622.

The sum of $20M was allocated for the rehabilitation of buoys and beacons.

The full amount was paid over to the Transport and Harbours Department.
An examination of the Department’s record revealed that the amount was expended as follows: Description Payment for Navigational Aid Purchase of spares Purchase of lumber Total 151 Amount $’000 14,024 5,183 793 20,000 623.

With respect to the purchase of navigational aids, which were all foreign purchases, no receipts were seen, nor were there any payee acknowledgements.
In one such instance, no evidence was seen of the payment voucher being approved or checked before payment was made, and the amounts of $772,500 for the purchase of lumber was sub-divided into two amounts of $387,600 and $334,900 respectively so as to bring the amounts below the tender limits and avoid adjudication by the Departmental Tender Board.
The Audit Office recommends that the Department put in place mechanisms to carefully monitor the receipts of items purchased and approval of payment for same and desist from the practice of splitting purchases to avoid adjudication by the Tender Board.

(2004/88) Subhead 26003 – Electrification Programme 624.
The sum of $100M was voted for (a) provision for feasibility study; (b) upgrading existing systems and extension of distribution network in underserved areas; (c) development of regulations; and (d) provision for institutional strengthening.

A supplementary provision of $45.654M and a Contingencies Fund Advances Warrant of $400M were issued, bringing the total funds available under this subhead to $545.654M.
However, this was not reflected in the appropriation account printed by the Accountant General’s Department.

According to the Appropriation Account amounts totalling $495.654M were expended.

625.

The Project is funded by the Government of Guyana and the Inter-American Development Bank under Loan Agreement No.

1083/SF-GY and is subject to separate financial reporting and audit.
An examination of the records for 2004 revealed an expenditure of $362M giving a difference of $133.654 which was due to foreign disbursements made in 2003 now brought to account.

The amount expended during the year was for the purchase of six 4x4 double cab pick up, supply of goods for electrical distribution network system and overseas training.

The amounts expended were based on bids evaluated and contracts awarded by the Central Tender Board.
Subhead 27001 - Reconditioning / Construction of Ships 626.

The sum of $85M was allocated for the docking and rehabilitation of MT Aruka and MB Bonasika, completion of MB Baramanni and acquisition of spares.

The full amount was paid over to the Transport and Harbours Department.
An examination of the Department’s records revealed that the amount was expended on the purchase of spares and docking of the following ships: 152 Description MT Aruka Lady Northcote – Phase I MB Baramanni MB Bonasika Purchase of spares for MT Aruka Total Amount $’000 27,733 15,000 10,720 5,000 26,547 85,000 627.
With respect to the docking of the above ships all of the contracts were awarded by selective tendering to the same contractor by the T&HD based on a blanket waiver of Tender Procedures granted for all capital projects for 2004 by the Central Tender Board.

628.
The contract for the supply of materials and labour necessary for the docking of: (i) MT Aruka was awarded in the sum of $90.651M of which $27.733M was paid from funds received from the Ministry and the remainder of $62.918M paid from T&HD; (ii) Lady Northcote – Phase I was awarded in the sum of $20M of which $15M was paid from funds received from the Ministry and the remainder of $5M paid from T&HD; (iii) MB Baramanni was awarded in the sum of $32.822M of which $10.720M was paid from funds received from the Ministry and the remainder paid from T&HD; and (iv) MB Bonasika was awarded in the sum of $5M, the full amount was paid by funds received from the Ministry, while the amount of $26.547M was expended on the purchase of spares for the MT Aruka by selective tendering based on a waiver of tender procedures.
Subhead 27003 - Reconditioning of Ferry Vessels 629.

An amount of $85M was allocated for the docking and repairs to vessels MV Makouria and MV Kimbia and the acquisition of spares, materials and machinery.

The full amount was paid over to the TH&D for that Department to undertake the repairs.

An examination of the records of T&HD revealed the following expenditure: Description Docking of MV Kimbia Docking of MV Makouria Purchase of spares Total Amount $’000 20,000 15,000 50,000 85,000 630.
With respect to the docking of the above ships and the purchase of spares, all of the contracts were awarded by selective tendering by T&HD based on a blanket waiver of Tender Procedures granted for all capital projects for 2004 by the Central Tender Board.

153 631.
153 631.

The contract for the docking of MV Kimbia was awarded in the sum of $38.902M, of which $20M was paid from funds received from the Ministry and the remainder paid by T&HD, while the contract for the docking of MV Makouria was awarded in the sum of $22.908M, of which $15M was paid from funds received from the Ministry and the remainder of $7.908M was paid by T&HD.

632.
632.

With respect to the purchase of spares, two contracts valued at $177.493M were awarded for the supply of spares for MV Kimbia, MV Makouria, MV Malali, MV Torani, and Steve ‘N’.

Amounts totalling $50M were paid from funds received from the Ministry while the remainder was paid by T&HD.

Subhead 12001 - Bridges Division 548 633.


The sum of $2.176B was voted for (a) the construction and rehabilitation of bridges along the Timehri/Georgetown/Rosignol highway (b) implementation of a road safety and road maintenance programme, (c) Berbice river crossing; (d) technical cooperation; and (e) Maintenance of East Bank and East Coast Demerara, West Bank and West Coast Demerara, Corentyne Coast and Essequibo Coast highways.
According to the Appropriation Account, amounts totalling $2.098B were expended.

634.

The Programme is funded by the Government of Guyana and the Inter American Development Bank under Loan Agreement No.

999/SF-GY and is subject to separate financial reporting and audit.

An examination of the audited accounts for 2004, revealed an expenditure of $2.137 billion giving a difference of $39.253M.
This difference was due to foreign disbursements made in 2003 now brought to account and foreign disbursements made in 2004 not yet brought to account.

635.
635.

The audited expenditure of the Programme for the period under review is as follows: Description Construction of bridges and culverts Supervision Maintenance of pavement, road shoulders, verges and ditches Berbice River Crossing Consultancy Institutional reorganisation & RMMS Implementation of sidewalk, pavements and road shoulders Consultancy Service for bridges Administration Total Amount G$’000 1,542,232 243,441 136,957 90,166 66,614 28,980 24,985 3,507 2,136,882 154 636.
The contract for the construction of twenty-five bridges and thirty-four culverts was awarded in the sum of US$22,738,153 to an international contracting firm by Central Tender Board and approved by Cabinet on 17 July 2002.

During the period under review amounts totalling G$1.542B were paid.

The works on the bridges and culverts, which were still in progress at the time of inspection in April 2005 were found to be satisfactory.

637.
637.

The contract for the supervising consultancy service for Lot 1 structures was approved by Cabinet on 24 October 2001 and awarded in March 2002 in the sum of US$1,990,000 to the first ranked bidder.

However, it was agreed at an IDB Portfolio Meeting held on 11 August 2004 that an additional sum of US$2M would be set aside from the Fiscal and Financial Management Programme (FFMP) at the Ministry at Finance to meet payments for supervision and civil works.
During the period under review amounts totalling US$1,267,297 equivalent to G$243.441M were paid.

638.

Thirteen contracts valued $604.160M were awarded by Central Tender Board to the first ranked or lowest bidders in each instance for road maintenance.
Of these thirteen contracts, five totalling $95.240M were awarded for the maintenance of verges and ditches, five totalling $279.037M were awarded for the maintenance of pavement and road shoulders, and three totalling $229.883M were awarded for the rehabilitation of roads.
As at 31 December 2004, amounts totalling $136.957M were paid for these works, which were still in progress, at the following locations: Maintenance of verges and ditches • Harbour Bridge to Relief Village • Relief Village to Airport terminal • Harbour Bridge to Patentia • Vreed-en-Hoop to Stewartville • Stewartville to Parika Maintenance of pavement and road shoulders • Harbour Bridge to Relief Village • Relief Village to Airport terminal • Harbour Bridge to Patentia • Vreed-en-Hoop to Stewartville • Stewartville to Parika Rehabilitation of roads • Camp Street to Mahaica Bridge • Supenaam to Charity • Soesdyke Linden Highway 155 639.
The contract for the feasibility study of the Berbice River Crossing was awarded to the first ranked bidder, an international firm from USA, by Central Tender Board in the sum of US$598,393 and approved by Cabinet.

During the period under review amounts totalling US$455,240 equivalent to G$90.166M were paid.

640.

Amounts totalling US$73,533 equivalent to G$14.625M were paid to three consultants for consultancy services provided.
These payments included salaries, housing accommodation and preparation and submission of various reports and were verified with relevant payment and supporting documents, while the contract for the provision of consultancy service for the routine maintenance management system was awarded to the first ranked bidder, an international firm from USA, by Central Tender Board in the sum of US$1,369,046 and approved by Cabinet.
During the period under review, amounts totalling US$261,155 equivalent to G$51.318 were paid.

In addition, amounts totalling $671,450 were paid for newspaper advertisements and repairs to vehicles, and were verified with the relevant payment and supporting documents.

641.
641.

With respect to the implementation of, street lights, sidewalk, pavement, road shoulder and traffic safety elements, eleven contracts valued $419.797M were awarded by Central Tender Board and approved by Cabinet for these road safety works at various locations.
During the period under review amounts totalling $28.980M were paid, of which $1.513M was expended on a contract for centre line and other markings on the road from Relief Village to Airport Terminal and $27.467M was expended on mobilisation advances paid on ten contracts at the following locations: • Mon Repos along Georgetown to Buxton Public Road • Haslington along Buxton to Mahaica Public Road • Uitvlugt along Vreed-en-Hoop to Parika Public Road • Stanleytown along Vreed-en-Hoop to Patentia Public Road • Demerara Harbour Bridge to Patentia • Vreed-en-Hoop to Stewartville • Stewartville to Parika • Essequibo Coast Public Road – Supenaam to Charity • Relief Village to Airport terminal • Soesdyke Linden Highway 642.
The contract for the consultancy services for replacing, rebuilding or rehabilitating of existing bridges, drainage facilities and their approach roads on the Timehri/Georgetown Road was awarded in the sum of US$770,000 to the first ranked bidder, an international consulting firm from Canada, by Central Tender Board and approved by Cabinet on 8 January 2002.

There was a variation of US$29,700, giving a revised contract sum of US$799,700.
During the period under review, amounts totalling US$124,924 equivalent to G$24.985M were paid.

643.

Amounts totalling $3.507M were expended on the purchase of airline tickets and payment of per diem for officers representing the Works Services Group at various forums, and payments on a contract for investigating pavement failure on the East Coast of Demerara.

The amounts expended were verified with relevant payment documents.

156 Subhead 12003 – Road Rehabilitation / Construction 644.
The sum of $57.932M was voted for road rehabilitation/construction.

However, these works were transferred to subhead 12005 – West Demerara/Four lane road.

Amounts totalling $57.932M were expended and accounted for under this line item.

Please refer to Division 548, Subhead 12005 for further details.

Subhead 12004 – Mahaica – Rosignol Road/Studies 645.
The sum of $1.814B was allocated for the provision of resources for the administration and management of the following projects: (a) the rehabilitation of the Mahaica/Rosignol road; (b) feasibility study for southern carriage way – Georgetown - Timehri; (c) design of East Berbice/Corentyne highway; and (d) Institutional strengthening.

According to the Appropriation Account amounts totalling $1.808B were expended.

646.
646.

The Programme is funded by the Government of Guyana and the Inter American Development Bank under Loan Agreement No.

1094/SF-GY and is subject to separate financial reporting and audit.

An examination of the audited accounts for 2004, revealed expenditure of $2.035B giving a difference of $227.448M.

This difference was due foreign disbursements made in 2003 now brought to account and foreign disbursements made in 2004 not yet brought to account.
The audited expenditure of the Programme for the period under review was as follows: Description Rehabilitation – Mahaica – Rosignol Road Supervision – Mahaica – Rosignol Road Feasibility study and design – New Amsterdam – Molsen Creek Feasibility study – alternative southern approach to Georgetown Total Amount G$’000 1,582,028 172,444 141,231 139,720 2,035,423 647.
The contract for the rehabilitation of the Mahaica-Rosignol road was awarded to an international engineering firm from Trinidad, from a list of pre-qualified firms, by Central Tender Board in the sum of US$22,094,217 and approved by Cabinet on 29 October 2002.

As at 31 December 2004, amounts totalling US$13,027,750 were paid on this contract, of which US$7,937,071, equivalent to G$1.582B was for the period under review.
The works, which were in progress at the time of reporting, were inspected and it was noted that there was uneven rolling of the wearing course of the finished road at various sections along carriageway.

The Audit Office recommends that this apparent defect be remedied at no additional cost to the client and that the firm awarded the contract for the supervision of the Mahaica-Rosignol road institute proper supervisory checks.

157 648.
157 648.

The contract for the supervision of the Mahaica-Rosignol road rehabilitation was awarded in the sum of US$1,911,369 to the first ranked bidder, an international consulting firm from Canada, from a list of pre-qualified firms, by Central Tender Board and approved by Cabinet on 11 June 2002.

As at 31 December 2003, amounts totalling US$852,128 were paid.

During the period under review amounts totalling US$814,984, equivalent to G$162.444M were paid.
In addition, amounts of US$50,127 equivalent to G$10M were expended on the provision of office accommodation and payment of utility and security charges and overtime for inspectors.

649.

The contract for the feasibility study and design of the New Amsterdam to Moleson Creek Road was awarded in the sum of US$1,113,069 to the first ranked bidder, an international consulting firm from United Kingdom, by Central Tender Board and approved by Cabinet.
There was an approved variation of US$147,789, by Cabinet, to facilitate a staffing reorganisation for the preparation of the Project Concept Document, giving a revised contract sum of US$1,260,858.

As at 31 December 2003, amounts totalling US$387,864 equivalent to G$75.836M were paid to the firm.

During the period under review, amounts totalling US$713,951 equivalent to approximately G$141.231M were paid.

650.
650.

The contract for the feasibility study for an alternative southern approach to Georgetown was awarded in the sum of US$1,555,238 to the first ranked bidder, an international consulting firm from Canada, by Central Tender Board and approved by Cabinet on 11 March 2003.

There was an approved variation of US190,000 to facilitate additional studies related to the project, giving a revised contract sum of US$1,745,238.

As at 31 December 2003, amounts totalling US$929,003 were paid.
During the period under review, amounts totalling US$706,312 equivalent to $139.720M were paid.

Subhead – 12005 – West Demerara/Four Lane Road 651.

The sum of $522.068M was voted for (a) construction of four lane highway- Harbour Bridge - Ruimveldt including a section of Mandela avenue and Houston by-pass (b) construction of additional lane – Harbour Bridge – West Demerara Hospital (c) resurfacing of Demerara Harbour Bridge and (d) replacement of three wooden bridges along West Demerara road.
There was a supplementary provision of $477.932M giving a revised allocation of $1.0B.

According to the Appropriation Account amounts totalling $975M were expended.

652.

This programme is funded by the Caribbean Development Bank(CDB) and the Government of Guyana(GOG) under Loan Agreement No.

2SFR-OR-GY, Third Road Project.


An examination of the records revealed that amount totalling US$5.637M equivalent to approximately G$1.126B were expended, of which $57.932M was accounted for under sub head 12003 – road rehabilitation/construction.

653.

The contract for the construction of a four lane highway from the Demerara Harbour Bridge to Ruimveldt including a section of Mandela Avenue and Houston by-pass was awarded in the sum of US$10.624M by the Central Tender Board and approved by Cabinet.
As at 31 December 2004, amounts totalling US$2.680M equivalent to G$535.284M were paid.

158 654.

The contract for the construction of an additional lane from the Demerara Harbour Bridge to Vreed-en-Hoop and the replacement of three wooden bridges with concrete structures at Boeraserie No.

1 and 2 and Ruby was awarded in the sum of US$5.466M by the Central Tender Board and approved by Cabinet.

As at 31 December 2004, amounts totalling US$2.019M equivalent to G$403.273M were paid.

655.
655.

The contract for construction supervision and post consultancy services for the road improvement project, West Demerara to Ruimveldt was awarded in the sum of US$1.716M by Central Tender Board and approved by Cabinet.

There was an approved variation of US$239,649 giving a revised contract sum of US$1.956M.

As at 31 December 2004, amounts totalling US$938,225 equivalent to G$187.410M were paid.

Subhead 12010 – Administration and Management 656.


The sum of $155M was allocated for the provision of resources for the administration and management for roads projects, bridges and studies.

The entire sum was expended on payment of salaries, allowances and deductions for staff of the Project, maintenance of building and equipment, servicing of vehicles and other related costs, purchasing of assets and payment of other related office expenses.
The amounts expended were verified with payment vouchers and other supporting documents as having been properly incurred.

Subhead 14002 – Bartica/Issano/Mahdia Road 657.

The sum of $14.5M was voted for the rehabilitation of critical sections of the Issano roadway and bridges at Seven Miles, Eight Miles and Kabouri.
Amounts totalling $12.067M were expended as follows: Description Rehabilitation of Issano road Consultancy services Rehabilitation of Bartica/Potaro and Issano roads Miscellaneous Total Amount $’000 10,365 1,230 452 20 12,067 658.
The contract for the rehabilitation of the Bartica/Issano/Mahdia road was awarded in the sum of $14.509M by the Central Tender Board to the sole bidder against the Engineer’s estimate of $15M on the basis of the contractor’s capacity to execute the work despite his bid being below the Engineer’s estimate.

There was a variation to this contract giving a revised contract sum of $15.860M.

As at 31 December 2004, amounts totalling $10.365M were paid.
In relation to the consultancy fees, two contracts were awarded in the sums of $1.016M the rehabilitation of 659. and $214,565 respectively for Bartica/Issano/Mahdia road.

As at 31 December 2004 the entire contract sums were paid.

the design and supervision of 159 660.

The contract for the rehabilitation of sections of Bartica/Potaro and Issano roads was awarded in the sum of $4.513M in 2003.

As at 31 December 2003, amounts totalling $4.062M were paid.
During the period under review the balance of $451,312 was paid.

Subhead 14003 – Black Bush Polder Road 661.

The sum of $12M was budgeted for the rehabilitation of critical sections of the Black Bush Polder road and rehabilitation of a bridge at Johanna.

There was a supplementary provision of $11M, giving a revised allocation of $23M.
Amounts totalling $22.178M were expended as follows: Description Rehabilitation of Black Bush Polder road Consultancy services for Black Bush Polder road Total Amount $’000 21,521 657 22,178 662.

The contract for the rehabilitation of the Black Bush Polder road was awarded in the sum of $21.997M by the Central Tender Board to the lowest of three bidders.
As at 31 December 2004, amounts totalling $21.521M were paid to the contractor and the works were completed and physically verified, while the sum of $656,984 was expended on a contract awarded for consultancy services for the design and supervision of the rehabilitation of Black Bush Polder road.

Subhead 14005 – Miscellaneous Roads 663.

The sum of $500M was allocated for (a) the completion of roads in Mahaica, Helena No.
2, Bachelor’s Adventure, Victoria, Mon Repos, Beterverewagting, Craig Milne, Mara and Cummings Lodge and (b) the construction and rehabilitation of roads in Wakenaam, Leguan, Mara, Hubu/Parika, Wisroc and in communities in Regions No.

2 to 7 and 10.
2 to 7 and 10.

Amounts totalling $433.956M were expended as follows: Description Rehabilitation of roads Design and consultancy services Mobilisation Advance Purchases Administration cost Miscellaneous Warrants issued Total 160 Amount $’000 165,753 36,488 31,257 23,167 18,783 1,508 157,000 433,956 664.
Included in the sum of $165.753M expended on the rehabilitation of roads were (i) nine contracts valued $191.680M awarded by Central Tender Board to the lowest or most competitive bidder for the rehabilitation of roads at Wakenaam, Mara, Leguan, Cummings Lodge, Batchelor’s Adventure, Enterprise, Parika and Presidents’ College road.

As at 31 December 2004, amounts totalling $101.667M were paid on these contracts; (ii) amounts totalling $1.465M paid for the rehabilitation of roads at Canal Nos.
1 and 2 based on a contract for $6M which was awarded by selective tendering on the granting of a waiver of tender procedures; (iii) three contracts valued $11.576M awarded for the rehabilitation of roads in Mon Repos, two of which were awarded in 2003, while one was awarded in 2004.
As at 31 December 2004 amounts totalling $5.435M were paid on these contracts; and (iv) seventeen contracts valued $73.408M awarded by the Departmental Tender Board, to the lowest and second lowest bidders, in instances where the lowest bidder was disqualified, for the rehabilitation of roads at Lusignan, Beterverwagting, Helena No.
2, Region 5, LBI, Chateau Margot, Buxton/Friendship/Annandale, Mocha Arcadia/Covent Garden, Cove & John, Ogle, Vryheid’s Lust, Melanie Damishana, Plaisance and Mahaica market road.

As at 31 December 2004, amounts totalling $57.186M were paid on these contracts.

A physical inspection of some of the above works revealed that they were satisfactorily completed, while reliance was placed on the certificate of satisfactory completion issued by the Engineer for the others.

665.
665.

Amounts totalling $36.488M were expended on design, consultancy, supervision, surveying, and engineering services etc, while amounts totalling $31.257M were paid as mobilisation advances on thirteen contracts valued $200.173M awarded by Central Tender Board and Departmental Tender Board for the rehabilitation of roads at Viva-la-force, Mon Repos, La Grange, New Amsterdam, Enterprise, Chateau Margot, Enmore, Leguan, Garden of Eden and various other roads on the East Coast of Demerara.
A physical inspection of some of the above works revealed that they were satisfactorily completed, while reliance was placed on the certificate of satisfactory completion issued by the Engineer for the others.

666.

Included in amounts totalling $23.167M expended on purchases were amounts of $10.994M for the purchase of bitumen and $2.929M for the purchase of a Toyota double cab Hilux, while an amount of $18.78M was expended on the payment of wages and salaries and administrative costs.

667.
667.

Five inter-departmental warrants totalling $157M were issued to Regions Nos.

2, 3, 5 and 6 to pay for the rehabilitation of Crabwood Creek School and the rehabilitation and upgrading of miscellaneous roads.

Financial returns totalling $64.153M were received from Regions 2, 5 and 6.

Amounts totalling $5.375M were expended on the rehabilitation of Crabwood Creek School, while the amount of $58.778 was expended on the rehabilitation and upgrading of roads.
161 Subhead 14006 – Urban Roads/Drainage 668.

The sum of $95M was voted for the rehabilitation of selected roads and desilting of canals and outfalls.

A supplementary provision of $100M was issued giving a revised allocation of $195M.
Amounts totalling $172.702M were expended as follows: Description Rehabilitation and construction of roads Drainage and desilting Employees emoluments Consultancy services Purchase of building materials Other expenditure Total Amount $’000 45,540 22,000 2,874 2,229 80,697 19,362 172,702 669.
Four contracts valued $56.637M were awarded for the rehabilitation of New Amsterdam roads and Critchlow Square, while fourteen contracts totalling $59.562M were awarded by selective tendering on the granting of a waiver of tender procedures for the rehabilitation of several city streets.

During the period under review, amounts totalling $45.540M were paid to the contractors, of which, an amount of $4.066M was paid as a mobilisation advance for the rehabilitation of New Amsterdam roads.
These works were completed and physically verified.

670.

Five contracts valued $22M were awarded for drainage works at Eleazer Square, Lodge Housing Scheme and the desilting of Cummings canal from Lamaha Street to Liliendaal, Subryanville and Kitty and thirteen outfalls in the City of Georgetown for a period of one year.

As at 31 December 2004, the entire contract sums were paid.

671.
671.

Amounts totalling $2.874M were expended on the payment of emoluments to thirty employees for the period under review, while two contracts were awarded in the sum of $1.457M and $2.610M for consultancy services for the rehabilitation of Tucville road, Bladen Hall/Strateshpey roads and New Amsterdam roads respectively.

The contract for the rehabilitation of New Amsterdam roads was awarded in 2003 while the other was awarded in 2004.

As at 31 December 2004 amounts totalling $2.229M were paid.

672.
672.

The amount of $80.679M was expended on the purchase of road building materials.

Included in this figure is an amount of $62.465M expended for the purchase of hotmix.

The balance of $18.233M was expended on the purchase of bitumen, asphaltic concrete, crusher run, etc.

for the rehabilitation of roads at West Ruimveldt, Campbellville and other city streets.

673.

Included in the amount of $19.362M, are amounts totalling $14.362M, expended on the repairs to back hoe, compact roller, truck, etc.
and the rental of motor grader, bobcat and trucks for road works and transporting of road construction materials, while the amount of $5M was expended on the construction of a gravel pump.

162 AGENCY 41 & DIVISIONS 542 – 543 & 553 MINISTRY OF EDUCATION Current Expenditure 674.
A comparison of the authorised staffing of the Ministry with the actual revealed an excess of 2145 as shown below: Description Authorised Actual Excess Vacant Administrative Senior Technical Other Technical & Craft skilled Clerical & Office Support Semi- skilled operatives Contracted Employees Temporary Employees Total 54 95 138 321 244 0 0 852 267 1,222 690 292 452 43 2 213 1,127 552 208 43 2 29 2,968 2,145 29 675.
Further analysis carried out revealed that the authorised staff strength of the Ministry as reflected in the Estimates did not include teachers who numbered 2,295 as per December 2004 payroll.

The Audit Office again recommends that in order to provide for a meaningful comparison between the authorised staffing and actual, the Ministry should request the Ministry of Finance to include all categories of employees in its estimate of expenditure.

(2004/89) 676.
(2004/89) 676.

An examination of the paychanges records along with refunds of wages and salaries register and the payroll revealed that there were undue delays in making the necessary adjustments to the Ministries’ payroll when officers leave the employment as evidenced by the fact that pay changes directives were forwarded to the Accounting Unit on average two months after their effective dates.

This practice resulted in: • The net salaries of those officers being paid into their bank accounts.
Audit checks revealed that eighty-eight employees who were no longer on the job as at 31 December 2004 were overpaid amounts totalling $7.775M.

These amounts have not been recovered.

This office saw evidence where the Ministry wrote the banks in most instances asking for refunds.

However, the banks responded that as long as the sums were credited to the employees’ accounts, refunds cannot be effected without the employees’ consent.
Notwithstanding the above explanation, no evidence was seen where the Ministry subsequently wrote the individual employees asking for refunds of the overpayment.

163 • Salaries deductions being paid over to the various agencies until the employees’ names are taken off the payroll.

There was no evidence that recoveries were made from these agencies.

• The appropriation account being overstated by these amounts.
The Audit Office recommends that the Ministry: (1) review the mechanisms in place to expedite the flow of information from the various schools so that the necessary adjustments can be made to the payrolls in a timelier manner.

(2) aggressively follow up with the various agencies and the officers who are no the overpayments.

(2004/90) job with a view to recovering longer on the 677.
In my report for 2002, I made mention that twenty-two officers whose services were terminated during the year 2002, were overpaid amounts totalling $1.541M as a result of late notification of paychanges.

The Ministry had recovered $0.906M.

At the time of reporting, the balance of $0.605M was still outstanding as well as amounts totalling $2.747M overpaid in the year 2001.
In my 2003 report, I had recommended that if renewed efforts to recover these amounts failed, then the assistance of the Police should be sought.

The Ministry wrote the police in April 2005 who responded that the issue can only be best resolved by civil litigation.

The Audit Office recommends that the Ministry seek the advice of the Attorney General to bring a closure to the matter.

(2004/91) 678.
(2004/91) 678.

An examination of the Register of Contributors to the National Insurance Scheme (NIS) as at December 2004 revealed seven hundred and eighty-three instances where the employees’ NIS numbers were not recorded in the Register.
The Head of the Budget Agency explained that steps were taken to correct this situation by issuing all employees whose NIS numbers were not recorded on the payroll with letters to report to the Central Accounting Unit so those employees could be in compliance with the National Insurance Scheme.

Progress has been made in arresting this problem.


Since registration with the NIS has implications for social security and other related benefits, the Audit Office recommends that the Ministry continue to aggressively follow up with the concerned employees with a view to ensuring that all employees are promptly registered with the Scheme.

(2004/92) 679.
(2004/92) 679.

It is a requirement for cheque orders to be cleared within sixteen days of their issue through the submission of bills/receipts and other documents in support of the payments made.

However, an examination of registers maintained revealed that cheque orders were being cleared on average seventy-five days after they were issued.

In addition, at the time of reporting two hundred and twenty-four cheque orders valued at $18.392M remained outstanding.
164 The Audit Office recommends that the Ministry put in place mechanisms to expedite the clearing of cheque orders through the submission of bills, receipts and other supporting documents to substantiate the payments made and to make every effort to clear the outstanding cheque orders and inform the Audit Office of the results.

(2004/93) 680.
(2004/93) 680.

In my previous reports, mention was made of six instances of apparent misappropriation of funds totalling $136,637, with the result that two officers were interdicted from duty.

The Ministry had written the Crime Chief in 2002 enquiring about the status of the investigation but so far no response has been forth coming.

It should be noted that this matter has been coming forward since 1997.
In 2003 the Audit Office had recommended that the Ministry file a losses report with the Finance Secretary.

This Office saw evidence where the Ministry wrote the Finance Secretary on the matter on the 18 April 2005 and filed a losses report.

The Audit Office recommends that the Ministry follow up the matter with the Finance Secretary.

(2004/94) 681.
(2004/94) 681.

As reported in my previous reports, the old main bank account No.926 which ceased to be operational in May 1996 was overdrawn by $78.115M as at 31 December 2004.

In my 2003 report I had recommended that the Ministry file a losses report with the Finance Secretary so that the loss can be written off.

This Office saw evidence where the Ministry wrote the Finance Secretary on the matter on the 18 April 2005 and filed a losses report.
This matter has not been resolved and as at 31 December 2004 this account was still not closed.

The Audit Office recommends that the Ministry follow up the matter with the Finance Secretary.

(2004/95) 682.

The main bank account No.

3061 and the salaries account No.

3060 reflected large positive balances of $168,915M and $1.459M respectively, as at 31 December 2004.

These accounts were not closed and the balances transferred to the Consolidated Fund as was recommended in my 2003 report.
Evidence was seen where the Ministry wrote the Finance Secretary on the 20 April 2005 advising that all cheques that were written from these account would have been cleared and that the accounts should be closed.

However, we were unable to determine whether the said accounts have since been closed and the balances transferred.

The Audit Office recommends that the Ministry follow up this matter with the Accountant General.

(2004/96) 683.
(2004/96) 683.

Amounts totalling $11.657M were expended to purchase items such as television, projectors, printers, microwave, digital cameras, computers, scanners, stabliizer, fax machine, office furniture, fridge, etc.

These are items of a capital nature, the cost of which should have been met from the Ministry’s capital programme.

The Audit Office again recommends that the Ministry desist from acquiring capital items from current appropriations.
Where it is considered necessary to acquire such items, a request for a supplementary estimate should be sought under the relevant capital subhead.

(2004/97) 165 684.

Since my 2001 report, the following matters remained unsettled: (a) (b) Amounts totalling $5.243M were paid to suppliers but the items were not delivered.

However, items with value amounts totalling $3.2M were subsequently delivered in 2002 -2003.

The difference of $2.043M is still to be delivered.
In 2000 the Ministry had advanced a local firm an amount of $2.073M representing 50% of the contract sum to undertake work on 2-one minute television features.

The contract was subsequently put on hold in the same year and a refund was not given to the Ministry.

The Head of the Budget Agency explained that it would appear that the firm is no longer in existence since all efforts to make contact with it proved futile.

685.
685.

At the Public Accounts Committee session for the 2003 report, the Head of the Budget Agency reported that the Ministry has not had any success in bringing the above matters to a closure.

The Audit Office recommends that the Ministry file a losses report with the Finance Secretary to bring closure to the above matters.

(2004/98) 686.

Log books were not presented for twenty-five of the thirty-three serviceable vehicles in use by the Ministry.
In the absence of most log books, it could not be determined whether the journeys undertaken were properly authorised and whether there was effective control over the use of these vehicles.

Further, an examination of these log books presented revealed that the mileage and the fuel received were not stated.
The Audit Office recommends that the Ministry take steps to ensure that all vehicle log books are closed off at the end of the year and sent to Head Office to facilitate audit review and to ensure that the log books are properly written up.

(2004/99) 687.

There were also twenty seven vehicles which were not in working order for a considerable period of time without evidence of any action being taken to have them repaired or to dispose of them.
The Audit Office again recommends that the Ministry review the state and condition of the vehicles in question and take measures to either repair them or to dispose of them.

(2004/100) 688.

Significant differences were observed between the amounts shown in the appropriation accounts for telephone, electricity and water charges and those shown in the related registers due to the failure to update the registers.

Further, the registers bore no evidence of supervisory checks.

166 689.
166 689.

An examination of the telephone bills for the Ministry revealed that cellular calls for 2004 amounted to $5.524M.
Audit checks revealed that most of the telephone lines for the Ministry were not blocked from making cellular calls as stipulated by the Public Service Ministry circular No.12/2001 where Ministries/ Departments were urged to curtail the use of employees making calls to cellular numbers on government telephones and to have phones blocked except for those operated by the Permanent Secretaries and Head of Departments.
The Audit Office recommends that the Ministry review the need to have so many telephone lines opened to cellular calls and to abide by the instructions contained in the PSM circular.

Further, with regards to paragraph 688, periodic reconciliation should be carried out to ensure that the records are in agreement with the amounts shown as expended.

(2004/101) 690.

Four payment vouchers totalling $3.955M did not have any supporting documents attached.
As a result we were unable to determine whether the expenditure was properly authorised and were expended for the stated purpose.

Voucher Reference 2071 1540 1539 1538 Total Cheque No.
- 010463 010462 010461 Amount $’000 322 1,223 1,196 1,215 3,955 Particulars Lunch for children at National event Offset expenses for National Athletic Offset expenses for National Athletic Offset expenses for National Athletic The Audit Office recommends that the Ministry locate the supporting documents and present them for audit.

(2004/102) 691.

In my 2003 report, I made mention of an amount of revenue totalling $743,538 that was not accounted for at the Essequibo Technical Institute.
The Assistant Accountant subsequently repaid $467,538.

This Office was however unable to determine what action the Ministry took in relation to the difference of $276,000.

692.

Amounts totalling $4.850M were expended to purchase 1000 copies of what’s cooking in Guyana.

The books were received and taken to the Book Distribution Unit of the Ministry.

However, a physical count revealed 609 books were in stock whereas the bin card and the stock ledger showed balances of 780 and 826 respectively.
It was explained that the differences were as a result of the records not being updated due to staff constraints.

The Audit Office recommends that the Ministry update the records and reconcile the bin cards and the stock ledgers.

Any differences are to be reported.

(2004/103) 167 Capital Expenditure Division 543 Subhead 12059 - Nursery, Primary & Secondary Schools 693.
The sum of $50M was voted for (a) completion and continuation of the rehabilitation work at Winfer Gardens, South Ruimveldt Park, Smith Church, Agricola and West Ruimveldt primary schools and Turkeyen nursery school (b) payment of retention for Uitvlugt primary, (c) construction of a new building for Ascension nursery (d) rehabilitation of Central and St. Stephen’s primaries and David Rose School for the handicapped and (e) construction of a Practical Instruction Centre at Sophia.
A supplementary provision of $6.5M was approved taking the revised allocation to $56.5M.
Amounts totalling $56.342M were expended on the following construction and rehabilitation works as shown below: Description Rehabilitation and extension to Carmel High School Construction of Sophia Nursery School Rehabilitation & extension to St. Anne’s Primary Rehabilitation of West Ruimveldt Primary Extension to Mabaruma Primary School Rehabilitation to Agricola Primary Rehabilitation to Winfer Gardens Primary Consultancy Services Extension to Smith Church Primary, Turkeyen Nursery School etc.
Retention fees Other Total Amount $’000 14,135 7,984 7,199 7,156 6,500 3,826 3,270 1,865 2,409 1,969 28 56,342 694.

While approval was granted for a change in programme to include the extension to Mabaruma primary school, similar approvals for the construction of the schools at Sophia, Carmel High and St Anne’s, were not provided for audit scrutiny and it could not be determined whether these were obtained.
It should be noted that only the construction of a new building for Ascension Nursery was rebudgeted for in 2005.

In addition, the following schools listed in the profile were not constructed / rehabilitated: • New building for Ascension Nursery • Central High • St Stephens’s Primary • David Rose School for the handicapped.

168 695.

The contract for the rehabilitation and extension work to the Carmel High School was awarded in July 2004 in the sum of $14.179M to the lowest bidder.
As at 31 December 2004, the contractor was paid the sum of $14.135M.

696.

In relation to the construction of the Sophia Nursery School, the contract was awarded in July 2004 to the lowest bidder in the sum of $10.097M.

As at 31 December 2004, the works were in progress and the contractor was paid amounts totalling $7.984M.

697.

In relation to the rehabilitation and extension works to St. Anne’s Primary, the contract was awarded to the lowest bidder in the sum of $7.578M during the year 2004.
As at 31 December 2004, the contractor was paid amounts totalling $7.199M.

698.

The contract for the rehabilitation of the West Ruimveldt Primary School was awarded to the lowest bidder in the sum of $10.079M in 2003.

As at 31 December 2003, a sum of $2.923M was paid.

During 2004, amounts totalling $7.156M were paid taking the accumulated payments to $10.079M as at 31 December 2004.

699.
699.

With regards to the extension to the Mabaruma Primary School, the Ministry obtained a supplementary provision in the sum of $6.5M .This amount was sent to the Region via an inter departmental warrant on the 3 November 2004 and as at 31 December 2004, a financial return was received from the Region for the full amount.

700.

The contract for the rehabilitation of the Agricola Primary School was awarded in 2003 in the sum of $6.162M.
As at 31 December 2003, an amount of $2.951M was paid to the contractor.

During 2004, there was an approved variation of $616,356 taking the revised contract sum to $6.777M.

As at 31 December 2004, the entire revised contract sum was paid to the contractor.

701.

The contract for the rehabilitation of the Winfer Gardens Primary School was awarded in 2002 in the sum of $26.943M.
Cabinet approved a variation of $4.303M taking the revised contract sum to $31.246M As at 31 December 2003 amounts totalling $27.976M were paid.

The remaining balance of $3.270M was paid to the contractor in 2004.

702.

In relation to Smith Church Primary, Uitvlugt Primary, South Ruimveldt Nursery and Turkeyen Nursery these projects were all awarded during 2002 and 2003 and were at various stages of completion.

During 2004, amounts totalling $2.409M were paid for the completion of these projects.

703.
703.

The Consultants’ fees of $1.865M were in respect of payments for supervision of works, on eleven schools.

169 Subhead 12060 – President’s College 704.

The sum of $5M was allocated for the purchase of desks, benches, double bunk beds with mattresses and refrigerators and painting of No.1 Dormitory.
However, due to a fire at the college in April 2004, a change of programme was requested and granted to rewire the complex, purchase 100 desks and benches, 30 double bunk beds, one 15hp pump with motor and panel, construction of one concrete trestle with water tanks and painting of teaching block No.

1.
1.

The entire amount was expended as shown below: Description Repairs to teaching block Electrical work Pump with motor Bed frames Desks and benches Construction of trestle Consultancy fees Other Total Amount $’000 1,016 898 570 600 488 586 176 666 5,000 705.

The contract for the repairs and internal painting of the teaching block was awarded to the lowest bidder in the sum of $1.016M.

As at 31 December 2004, the entire contract sum was paid to the contractor.

706.
706.

The contract for the rewiring of the dormitory was awarded to the lower bidder in the sum of $898,215 by the Ministerial Tender Board.

However, the Ministry did not follow the required tender board procedures and instead obtained two bids from two contractors.

The tender board then awarded the work to the bidder with the lower price.

It was explained that the work was of an emergency nature.

The Audit Office recommends that in such cases a waiver of tender board procedures should be sought.
(2004/104) 707.

With regards to the construction of the concrete trestle, this contract was awarded to the lowest bidder in the sum of $680,760.

As at 31 December 2004, the contractor was paid $585,699.

The difference of $95,061 represents retention fees owing to the contractor.

708.

The Ministerial Tender Board awarded the contract for the construction and delivery of 93 desks and benches to the only bidder in the sum of $604,500.
As at 31 December 2004, the contractor was paid amounts totalling $487,500 for the delivery of 75 desks and benches.

In relation to the pump and the bed frames, these were paid for and evidence was seen on 709. the payment vouchers that they were received and entered in stock records.

170 Subhead 12061 – Craft Production and Design 710.

The sum of $1.800M was voted for the extension of the building.
Amounts totalling $1.520M were expended to rehabilitate this building which is located in the Carnegie school compound.

The contract was awarded by the Central Tender Board in the sum of $1.744M to the lowest bidder.

As at 31 December 2004, the contractor received the entire contract sum.

However, only $1.425M was reflected under this subhead.

The difference of $318,538 was charged to subhead 2603400 - Carnegie School of Home Economics.
It should be noted that had this amount been reflected under this subhead the voted provision would have been exceeded.

Subhead 12062 – National Library 711.

The sum of $6M was voted for the extension of the New Amsterdam library.

A change of programme was issued for the complete rehabilitation of the New Amsterdam library and the purchase of furniture.

The sum of $5.956M was expended to undertake the works.

712.

With respect to the rehabilitation works, two contracts were awarded.
The first contract was awarded in 2003 in the sum of $8.305M.

As at 31 December 2003, payments totalling $5.771M were made.

During the year under review, the remaining balance of $2.534M was paid and the other contract was awarded in the sum of $2.662M to the same contractor, who was the lowest bidder, to complete the building.

As at 31 December 2004, the contractor was paid $2.762M.

The difference of $100,000 represented variation which was approved by the Head of Budget Agency.

713.
713.

In relation to the purchases totalling $520,495, bills/ receipts were not attached to the payment vouchers for amounts totalling $356,995.

According to the account analysis report these payments were made for the purchase of television set, two cupboards, two filing cabinets and ten stacking chairs.

Checks at the New Amsterdam library revealed that the items were received and bought to account.
With respect to the other items bought and for which bills/receipts were made available, these were also received and brought to account except for the VCR which was not seen.

The Senior- in -charge at the Library explained that the VCR was stolen when the library was broken into on the 6 August 2005.

A report was made to the police and to the Chief Librarian in Georgetown.

However, we were unable to determine whether a losses report was filed by the Ministry to the Finance Secretary.
The Audit Office recommends that the Ministry ensures that: (1) all expense vouchers are supported by the relevant bills /receipts and other pertinent information; and (2) a losses report is filed with the Finance Secretary.

(2004/105) 171 Subhead 12063 – Critchlow Labour College 714.

The sum of $1.9M was allocated for the painting of the complex.

The contract was awarded by the Central Tender Board in the sum of $2.409M to the lowest bidder.
As at 31 December 2004, the entire amount was paid to the contractor.

Subhead 12064 – Kuru Kuru College 715.

The sum of $1.800M was voted for the rehabilitation of the building.

The contract for the rehabilitation of the building was awarded by the CTB in the sum of $2.166M to the lowest bidder.

As at 31 December 2004, an amount of $1.708M was paid towards this contract while the difference of $91,986 was paid as consultancy fees.

Subhead 12064 – University of Guyana - Turkeyen 716.
The sum of $30M was allocated for the rehabilitation of faculty buildings and purchase of equipment for the Information Technology and Science laboratories.

Amounts totalling $16.768M were expended as follows: Description Rehabilitation of Laboratory Block -Faculty of Technology Renovation and extension to Personnel building Renovation to the Communications Building Electrical works Purchases Other Renovations Total Amount $’000 4,075 3,512 1,164 1,093 3,582 3,342 16,768 717.
The contract for the rehabilitation of the laboratory block – Faculty of Technology was awarded by CTB to the lowest bidder in the sum of $4.290M.

As at 31 December 2004, the sum of $4.075M was paid to the contractor.

In relation to the renovation and extension to the Personnel building, this contract was also awarded to the lowest bidder in the sum of $3.696M.

As at 31 December 2004, amounts totalling $3.512M were paid.

718.
718.

The contract for the renovation to the Communication building was awarded by CTB to the second lowest bidder in the sum of $1.204M since the lowest bidder did not indicate completion time in the bid documents submitted.

As at 31 December 2004, amounts totalling $1.164M were paid to the contractor.

172 719.
172 719.

The contract for the electrical works to the Personnel building, Language laboratory, Cafeteria, Security office and Senior Common Room was awarded to the lowest bidder in the sum of $1.093M and as at 31 December 2004, the entire contract sum was paid.

With respect to the renovation of the Education building, the contract was awarded to the second lowest bidder in the sum of $830,000 since the lowest bidder did not submit NIS or IRD compliance certificates.
As at 31 December 2004, the contractor was only paid $332,000 as a mobilisation advance.

The remaining amount was paid in 2005.

720.

The contract for the construction of the concrete floor at the chemistry lab was awarded to the lowest bidder in the sum of $1.051M.

However, as at 31 December 2004, only $210,200 was paid to the contractor.
No further payments were made on this contract and the Deputy Permanent Secretary explained that the contract had been terminated since the contractor failed to commence the project.

The mobilisation advance was subsequently recovered in November 2005.

721.

Amounts totalling $3.582M were expended to purchase equipment and furniture such as photocopiers, projectors, digital movie camera, projector screen and office furniture for the University of Guyana and other sections of the Ministry.

722.
722.

Checks at the University revealed that the items were received and brought to account and marked.

However, with respect to the 50 stacking chairs these were damaged and were stored in a room in the lower flat of the IT Laboratory.

The Audit Office recommends that in relation to the damaged chairs a losses report should be filed with the Finance Secretary.

(2004/106) Subhead 12067 – University of Guyana (Berbice) 723.
The sum of $73M was allocated for the completion of the laboratory and the purchase of equipment for the laboratory.

An extension to the capital programme was granted to include the purchase of additional land in Berbice for the campus.

Amounts totalling $51.760M were expended as shown below: Description Construction of the laboratory block Purchase of land Consultant’ fees Total Amount $’000 48,547 2,000 1,213 51,760 173 724.
The Central Tender Board recommended that the construction of a science laboratory building be awarded to the lowest bidder in the sum of $88.716M and was this approved by Cabinet.

As at 31 December 2003, the sum of $42.285M was paid to the contractor.

During 2004, there was an approved variation totalling $7.907M taking the revised contract sum to $96.624M.

At 31 December 2004, the accumulated payments amounted to $90.832M.

725.
725.

The consultant’s fees of $1.213M shown represented work done in relation to the above project for the period under review.

726.

In relation to the land purchased, an extension of programme was granted to accommodate this expenditure.

However, an examination of the payment voucher revealed that the Head of the Budget Agency did not certify the payment and title of ownership was not seen.

A satisfactory explanation was not obtained.

Subhead 26029 – Guyana Basic Education Training 727.
The sum of $20M was allocated for the provision for teachers’ training at all levels and institutional strengthening.

A supplementary provision of $70M was approved taking the revised allocation to $90M.

The total amount was shown as being expended.

The project was financed solely by CIDA and accounted for by that agency.

The values of the related benefits to the country are captured in the Appropriation Account through recording of such specific expenditure.
Subhead 26030 – New Amsterdam Technical Institute 728.

The sum of $10M was allocated for (a) the purchase of tools and equipment (b) rehabilitation of the electrical system in the workshop and (c) rehabilitation of staff quarters, stairways and corridors.

There was an approved change in programme to only rehabilitate the staff quarters and complete and furnish the Science building.

Amounts totalling $5.807M were expended to complete the lab/science building and to rehabilitate staff quarters.

729.
729.

The contract for the completion of the lab building was awarded by CTB in the sum of $10.717M to the highest bidder since that bidder’s price was closest to 15% below the Engineer’s estimate of $12.395M whilst the lowest bidder’s price was $7.644M.

As at 31 December 2004, the work was in progress and $5.470M was paid to the contractor.

730.
730.

The contract for the rehabilitation of government flat at NATI compound was awarded in the year 2003 in the sum of $ 4.208M and as at 31 December 2004, amounts totalling $3.788M were paid.

The difference of $419,000 was not paid to the contractor.

Enquiries revealed that the project was terminated since the contractor did not remedy the defects identified.

However, no correspondence to this effect was seen.

174 Subhead 26031 - Other Equipment 731.


The sum of $4.1M was voted for the purchase of furniture and equipment including writing desks, chairs, filing cabinets and typewriters.
The amount of $3.958M was expended, as follows: Description Computers (8) Metal filing cabinets (16) Executive & office chairs (36) Air conditioning unit (2) Executive, conferences and office desks (4) Money counting machine (1) Generator (1) Refridgerators (2) PC tool kit (3) Office partition (2) Fax machine (1) Total Amount $’000 1,441 707 666 239 236 195 178 110 8 52 51 3,958 732.
The items purchased were verified as having been received and brought to account except for the money counting machine which was stolen.

This matter was reported to the police and a loss report was filed.

Further, except for those items bought for the Exam division and NCERD, none of the above items were marked in keeping with PSM circularised instructions, also sectional inventories were not updated.
The Audit Office recommends that the Ministry abide with the contents of the PSM’s circular with respect to marking of Government equipment and all inventories should be updated.

(2004/107) Subhead 26032 - Government Technical Institute 733.
The sum of $112M was voted for (a) the purchase of equipment, machines and tools for laboratories at Georgetown Technical Institute (b) complete the Technical Institute at Corriverton (c) purchase of tools and equipment for Essequibo Technical Institute .There was an approved change in programme for the inclusion of the rehabilitation of the workshop at Essequibo Technical institute and purchase of furniture and equipment for the Technical Institute Corriverton.
Amounts totalling $97.440M were expended, as follows: 175 Description Construction of Upper Corentyne Industrial Centre Purchases Rehabilitation of Essequibo Technical Institute Consultancy Fees Supply and delivery of school furniture Total Amount $’000 79,407 7,828 3,898 3,644 2,663 97,440 734.

The contract for the construction of Upper Corentyne Industrial Training Centre was awarded by the CTB to the lowest bidder in the sum of $133.520M in 2003.
As at 31 December 2003, amounts totalling $57.511M were paid to the contractor.

During the period under review, there was an approved variation of $12.236M by cabinet for increased rates taking the revised contract sum to $145.756M.

As at 31 December 2004, amounts totalling $136.918M were paid while consultancy fees represented amounts paid for supervision of the above projects.

735.
735.

Amounts totalling $7.828M were paid for the acquisition of various machinery and tools for the various Technical Institutes.

However, an examination of the various payment vouchers revealed the following: • None of the items were marked and no inventory was kept.

• A requisition to purchase (No.1490) was raised for $90,000 for two industrial fans for the Government Technical Institute in Georgetown.
However, an examination of the bills from the supplier revealed that electrical items were instead bought as shown below to the value of the amount raised.

In addition, there was no annotation on the vouchers why the fans were not purchased and who authorised the alternative purchase.

The Head of Budget Agency explained that corrective action was taken.
Amount $ 37,200 26,000 2,800 24,000 90,000 Description of item Quantity Ballast Tubes Starter Switches Total 24 22 28 12 176 • A contract was awarded to CCS Guyana Ltd in the sum of $2.820M by the CTB for the supply of eight desktop computers with accessories for the Government Technical Institute (GTI).
However, part payment in the sum $1.109M was made to the supplier on the 31 December 2004 .The supplier collected the cheque on the 6 January 2005 and on the voucher it was indicated that the payment was for four computers.

However, we were unable to determine when the balance of the payment was made.

• An examination of the payment voucher with the supporting documents revealed that the serial numbers of the computers were not stated.
Checks at GTI revealed that four computers were indeed received but in the absence of the serial numbers on the documents we could not determine whether these were indeed the computers bought.

Further, the computers were not marked and inventorised.

The Head of Budget Agency explained that corrective action will be taken.

• Another RTP No.0057 was raised to purchase 2 drill presses valued at $288,460 for GTI – Georgetown.
However, only one drill press was purchased for $144,230 and the difference was used to purchase other items such as bit set, plug cutter, measuring tape, handsaw, and holster.

In addition, there was no annotation on the vouchers why only one drill press was bought.

Further, physical verification revealed that the items were not marked and placed on inventory.

The Head of Budget Agency explained that corrective action will be taken.
• Several items were procured for the Essequibo Technical Institute (ETI).

Checks revealed that the items bought were received except for the 8” Dewalt heavy duty bench grinder costing $24,480.

Further, these items were also not marked and placed on inventory.
The Audit Office recommends that: (1) the Ministry abide with the contents of the PSM’s circular with respect to marking of Government equipment and that all inventories should be updated; (2) when items to be procured are not available a new purchase order should be raised;.
(3) the Ministry insist that suppliers provide the serial numbers of computers or equipment on the invoice/ bill since these numbers are important to the verification process and for updating the relevant records and; (4) investigate the non receipt of the heavy duty bench grinder at the Essequibo Technical Institute.

(2004/108) 736.

The contract for the rehabilitation of the ETI was awarded by the Central Tender Board in the sum $5.461M in the year 2003.
As at 31 December 2003, amounts totalling $1.563M were paid and during 2004 the balance of $3.898M was paid.

177 737.

The contract for the supply and delivery of school furniture was awarded in the sum of $4.143M to the Principal of New Amsterdam Technical Institute (NATI) to execute the project for the Upper Corentyne Technical Institute (CTI).

Amounts totalling $2.663M were paid as at 31 December 2004 while the remaining amount of $1.479M was paid in 2005.
However, checks at that Institute revealed that the following furniture was delivered as against what should have been delivered.

In addition, none of the items were marked and placed on inventory.

The Head of Budget Agency explained that the remaining items were subsequently delivered and marked.

Description Quantity Seen Difference Computer table Work bench Cupboards First aid kit Typing desk 7 40 26 12 13 Nil 10 23 Nil 10 7 30 3 12 3 Subhead 26033 - Guyana Industrial Training Centre 738.
The sum of $5M was voted for the re-tooling of the welding shop and the purchase of tools and equipment for the electronic, agricultural and mechanic department and purchase of carpentry tools.

There was an extension to the programme to include the enhancing of the carpentry, welding, agriculture, mechanic and the fitting and machining shops.
Amounts totalling $4.914M were expended as shown below: Description Supply and delivery of electronic equipment Supply and delivery of welding equipment Total Amount $’000 3,924 990 4,914 739.

Both of the above contracts were awarded by the Central Tender Board for the supply and delivery of equipment.

The first contract was awarded in the sum of $3.924M for the supply and delivery of ten digital multi meters, ten clamps around AC testers and five portable digital capacitance meters.
Although the items were received by GITC, they were not marked and placed on inventory.

The second contract was awarded in the sum of $2.740M for welding equipment.

However, we were unable to determine the exact type of equipment since the contract document did not have the details.

An amount of $990,000 was paid.

Enquiries revealed that the remaining amount was not paid and as such the supplier did not deliver the items.

178 740.
178 740.

In a matter related to an award in December 2000 for the supply of 399 pieces of refrigeration tools in the sum of US$16,057 equivalent to G$2.970M, two hundred and thirty- seven pieces of tools valued at $1.216M or US$6,536 were delivered on 24 July 2002.

The remaining 162 pieces were never delivered, although the supplier was fully paid.

We reported in our 2002 report that the matter was still engaging the attention of the Director of Public Prosecution.
The Head of the Budget Agency explained that the supplier cannot be located.

Subhead 26034 - Carnegie School of Home Economics 741.

The sum of $3.6M was voted for the completion of the floor in the kitchen and rehabilitation of the roof.

There was an approved extension in programme to include the sum of $84,294 to pay retention.

According to the appropriation account, amounts totalling $3.600M were expended.
Description Rehabilitation of the kitchen floor “ of the kitchen roof “ of the craft production and design Other Total Amount $’000 2,170 866 319 245 3,600 742.

Two contracts were awarded for the rehabilitation of the kitchen floor .The first contract was awarded in 2003 in the sum of $1.686M.

As at 31 December 2004, the entire contract sum was paid on this contract.

The second contract was awarded by the CTB in 2004 to the lowest of seven bidders in the sum of $2.048M.
As at 31 December 2004, the works were in progress and amounts totalling $1.231M were paid.

743.

The Central Tender Board awarded the contract for the rehabilitation of the roof of the Carnegie School in the sum of $1.012M to the lowest bidder.

As at 31 December 2004 amounts totalling $866,294 were paid.

744.

The amount of $318,538 was incorrectly charged to this subhead.

See details mentioned at Subhead 12061- Craft Production and Design.

179 Subhead 26035 - School Furniture & Equipment 745.
The sum of $20M was allocated for the purchase of furniture and equipment for schools.
According to the appropriation account, the amount of $15.765M was expended, as follows: Description Quantity Refrigerators Filing cabinets Gas stoves Other furniture and equipment: Type “A” desk & bench Type “B” desk and bench Type “C” desks & benches Teachers tables and chairs Nursery sets Other Total 33 44 42 185 180 180 95 51 Amount $’000 1,658 1,116 989 1,312 1,256 1,239 1,330 1151 5,138 15,765 The above items were received and distributed to the various schools.
Physical verification at the schools revealed that none of the items were marked and placed on inventory.

The Audit Office recommends that the Ministry brings to the attention of all heads, the contents of the PSM’s circular with respect to marking of Government equipment and to ensure that all inventories are updated.

(2004/109) Subhead 26036 - Resource Development Centre 746.
The sum of $4M was allocated for the purchase of air condition units, office chairs, photocopier, fans, cabinets and wooden screens.

There was an approved change of programme to facilitate the purchase of a steel container for the storage of examination paper, two epoxy cupboards, two tables with built in cupboards, two fax machines and a risograph instead of a photocopier and cabinet as stated in the profile.
Amounts totalling $3.996M were expended as follows: Description Amount $’000 Risograph Container Air Condition units Other office furniture and equipment 2,050 305 855 786 Total 3,996 180 The above items were received and brought to account by that Department.

Subhead 26036 - Development of Text Books 747.

The sum of $23M was allocated for development and printing of Social Studies and English text books and the purchase of computers hardware and software.

Amounts totalling $13M were expended.


However, we were unable to get sufficient details on these transactions to complete the audit verification process.

Subhead 45019 - Linden Technical Institute 748.

The sum of $10M was voted for the completion of laboratory and purchase of equipment including arc welding sets and measuring instruments.
Amounts totalling $6.476M were expended as follows: Description Extension of the Lab Purchase of computer parts Purchase beam Total Amount $’000 5,479 502 495 6,476 749.

The contract for the extension of the lab was awarded by CTB in the sum of $9.277M in 2003.

As at 31 December 2003, amounts totalling $4.262M `were paid.

During the period under review, amounts totalling $5.479M were paid.

The difference of $463,665 represented an approved variation.

750.
750.

We were unable to verify the amount of $494,600 for the purchase of beams as there were no bills/ receipts attached to the payment voucher.

Subhead 26038 - Secondary Schools Reform Project Division 544 751.

The sum of $789.982M was voted for (a) school quality improvement (b) Regional and National institutional strengthening and (c) rehabilitation of multilateral, secondary and community high schools.

According to the Appropriation Account, amounts totalling $741.694M were expended.

181 752.
181 752.

The Project is financed by the Government of Guyana and the International Development Agency (IDA) and is subject to separate financial reporting and audit.

The audit was carried out by a private auditing firm contracted by the Audit Office.

The duration of the project was for seven years ending 31 December 2002 with a project completion date of 30 June 2003.

However this was extended to 31 December 2004.

The project was audited up to 31 December 2004 and an unqualified opinion was issued.
Subhead 26039 – Guyana Education Access Project Division 547 753.

The sum of $279M was provided for (a) the completion of Skeldon Line Path Secondary, Skeldon High, Tagore Memorial High, Linden Foundation and New Silver City (b) construction of new schools in Linden and (c) provision for institutional support.

According to the Appropriation Account, amounts totalling $134.768M were expended.

754.
754.

The project was financed solely by the Department for International Development (DFID) of the United Kingdom and accounted for by that agency.

The values of the related benefits to the country are, nevertheless, captured in the Appropriation Account through the recording of such specific expenditure.

Subhead 12075 – Basic Education Access Management System Division 553 755.
The sum of $450.286M was provided for the (a) the development of numeracy and literacy programmes (b) curriculum development and technology improvement in nursery and primary schools (c) teachers’ training (d) institutional strengthening; and (e) improvement of the physical infrastructure of secondary schools.

According to the Appropriation Account, amounts totalling $413.371M were expended.

756.

The project replaces the Primary Education Improvement programme (PEIP) and commenced in July 2002.
Funding in the sum of US$33.5M is provided jointly by the Government of Guyana and the Inter-American Development Bank under Loan Agreement No.1107/SF-GY.

The programme is for five year duration and comprises the following three components: Improve school performance; • • Organisational and human resource development; and • Civil works.

757.

The project was last audited up to 31 December 2004.

182 AGENCY 44 & DIVISION 541 MINISTRY OF CULTURE, YOUTH AND SPORTS Current Expenditure 758.
A comparison of the authorised staffing in 2004 Estimates of Expenditure with the actual staff employed in the Ministry in December 2004 revealed a vacancy rate of 61%.

It is obvious that this level of vacancy would have an adverse effect on the operations of the Ministry.
The Audit Office recommends that the Ministry in collaboration with the Public Service Ministry urgently review its staffing requirements in the light of ensuring that the Ministry will be able to perform more efficiently with its required resources.

(2004/110) 759.
(2004/110) 759.

An examination of schedules for National Insurance Scheme (NIS) contributions for December 2004 revealed forty – four instances where employees’ NIS numbers were not quoted on the schedules, indicating that some of these employees might not have been registered with the Scheme.
Since registration with the NIS has implications for social security and other related benefits, the Audit Office recommends that the Ministry Administration conduct the registration of its employees at the time of employment rather at a later time.

(2004/110) 760.

Amounts totalling $15.621M were expended on Transport, Travel and Postage.
An examination of a sample of payment vouchers relating to this expenditure revealed that for the period under review, the average maintenance cost for five vehicles under the Ministry’s control was $538,515 per vehicle.

In addition, there was no evidence that a system of quotations was followed for the purchase of spares valued at $391,859 for three vehicles.
The Head of Budget Agency explained that the vehicles are over ten years old and as a result, spare parts can only be sourced from one supplier/mechanic.

The Audit Office recommends that the Ministry should review the state and condition of these vehicles to determine whether it is more economical to retain or to dispose of them.
In addition, the Audit Office also recommends that the Ministry ensure that payments are properly supported by the relevant tender procedures before payments are approved (2004/111) 183 761.

Amounts totalling $24.232M were expended on Utility Charges.
An examination of this expenditure revealed the following observations: • A comparison of the Telephone and Electricity Register with the Free Balance Report revealed the following differences: Type of Utility Telephone Electricity Amount as Per Free Balance Report $’000 4,858 17,312 Register $’000 3,639 13,532 Difference $’000 1,219 3,780 • In addition, amounts totalling $2.061M were expended on Water Charges.

However, a water charges register was not kept and maintained for the year under review.
• The Head of Budget Agency accepted this shortcoming and have taken corrective action.

The Audit Office recommends that the Ministry institute measures to ensure that the utility registers are updated as payments are made so as to enable prompt reconciliation between the registers and the Account Analysis Report on a regular basis.

In addition, that the Ministry immediately introduces a water charges register immediately so as to effectively monitor the payments made in respect of water charges.
(2004/112) 762.

Amounts totalling $85.395M were expended on Subsidies and Contributions to Local and International Organisations.

Included in this figure is an amount of $64.703M that was expended by the Ministry on employment costs and administrative expenses on behalf of National Sports Commission (NSC).

The NSC is a separate and legal entity that was created by Act 23 of 1993, and should have been in receipt of a subvention from the Ministry.
The NSC was last audited in 2001 and the financial statements for the year 2002 have been submitted and the audit is in progress.

763.

Also included in the figure of $85.395M are amounts totalling $14.947M, which were paid as subventions to the National Trust, which is a statutory body.

However, it could not be determined when last the accounts of the National Trust were audited.

764.

The Ministry operated a special bank account No.


3174 into which funds from various sources including funds from the Guyana Lottery Commission are placed and expenditures incurred.

The balance on this account at the beginning of 2004 was $13.393M.

During 2004, amounts totalling $162.363M were deposited into this account, of which amounts totalling $131.668M relates to proceeds from the Guyana Lotteries, which were received from the Ministry of Finance.
The balance on this account as at 31 December 2004 was $469,297, and expenditure totalled $175.287M.

The following gives a breakdown of the expenditure: 184 Description Cricket Stadium Main Account Mashramani Celebrations National Culture Centre Cultural Activities Overseas Travel Rehab.

of Umana Yana Youth and Sporting events Colgrain Pool Others Advances Total Amount $‘000 111,298 20,109 17,131 9,646 4,692 3,483 1,574 1,561 1,329 4,027 437 175,287 765.
As can be noted, a portion of this expenditure relates to the normal activities of the Ministry, and should have been met from the appropriations of the National Assembly.

It is evident therefore that this account was being used to fund extra-budgetary expenditure.

766.
766.

The following observations were made in relation to payments from the Special Projects bank account: (a) (b) (c) (d) Twelve payments relating to twelve payment vouchers valued at $1.549M were made to avoid adjudication by the relevant tender board.
These payments were made in sequence to five different payees; Four payments valued at $1.031M were made, however, there were no evidence that tender board procedures were adhered to; Payments totalling $9.646M were made from the Special Projects Account on behalf of the National Cultural Centre.

Included in this figure is an amount of $5.857M, which should have been refunded to the bank account.
However, as at 31 December 2004, amounts totalling $1.023M were refunded leaving an amount of $4.834M outstanding; An examination of the bank reconciliation statement for December 2004 revealed that six cheques totalling $59,662 which had become stale dated were shown as unpresented cheques.

In addition, the deposit book for the period February to July 2004 was not presented for audit.
The Head of Budget Agency explained that all stale dated cheques were brought to account in January 2005 and this was verified; (e) An examination of the ledger maintained for the recording of monies received revealed that folios were not opened for the different types of expenditure, as a result, it was a tedious exercise obtaining the details of expenditure as per the different types.
185 The Audit Office recommends that the Ministry take the necessary steps to rectify the above observations with a view to avoiding a recurrence of the observations made.

(2004/113) 767.

The Ministry also operated current account No.

410004235 held at the National Bank of Industry and Commerce for the Cultural Centre to account for the proceeds from the use of the National Culture Centre.

The balance on this account at the beginning of 2004 was $1.148M.
During the year, amounts totalling $44.985M were deposited into this account.

As at 31 December 2004, the account reflected a balance of $45.8M indicating that $333,299 was expended.

An examination of a sample of payment vouchers revealed that all payments were properly approved and supporting documents were in tact.

Capital Expenditure Subhead 12056 – Buildings (Culture Centre) 768.

The sum of $3.5M was provided for the rehabilitation of ceiling of the Culture Centre.
According to the Appropriation Account amounts totalling $3.496M were expended.

Physical verification revealed that works were completed according to the specifications of the contracts and the items purchased were verified as having been received and properly brought to account in the records of the Ministry.

Subhead 12057 – Buildings (Central Ministry) 769.

The sum of $800,000 was provided for the rehabilitation of the driveway at the Ministry of Culture.
According to the Appropriation Account an amount of $790,000 was expended on the casting of the driveway.

Physical verification revealed that works were completed according to the specifications of the contract.

Subhead 12058 – Umana Yana 770.

The sum of $1M was provided for the construction of a fence at the Umana Yana.

According to the Appropriation Account amounts totalling $999,080 were expended.
A contract was awarded for the construction of a fence and the purchase of building materials for the Umana Yana.

As at 31 December 2004, the works were completed and physically verified.

Subhead 18001 – Youth 771.

The sum of $2.2M was provided for the rehabilitation of youth campsite at Madewini and roof at the Brickdam Office.
According to the Appropriation Account amounts totalling $2.197M were expended as follows: 186 Description Rehabilitation of Youth Campsite (Madewini) Purchase of building materials Rehabilitation of roof Youth Office (Brickdam) Total Amount $‘000 1,022 1,018 157 2,197 772.
An examination of the above examination revealed the following observations: • Six contracts valued at $1.022M were awarded for the rehabilitation of the Youth Campsite at Madewini of which one was awarded by the Ministerial Tender Board in the sum of $856,140 to the lowest bidder, against the Engineer estimate of $871,145.

As at 31 December 2004, the full sums were paid on the contracts and the works were verified as completed according to specifications.
• The amount of $1.018M was expended on the purchase of building materials such as electrical fittings and cement.

The items purchased were verified as having been received and properly brought to account in the records of the Ministry.

Subhead 24026 – National School of Dance 773.

The sum of $1.5M was provided for the rehabilitation of Studios 1, 2 and 3 at the National School of Dance.
According to the Appropriation Account amounts totalling $1.499M were expended on the award of six contracts and the purchase of building materials for the rehabilitation.

Of the contracts awarded, one valued at $634,500 was awarded by the Ministerial Tender Board to the lowest bidder.

As at 31 December 2004, the full sums were paid on the contracts and physical verification revealed that the works were carried out according to the specifications of the contracts.
All items purchased were verified as having been received and properly brought to account in the records of the Ministry.

Subhead 25058 – Museum Development 774.

The sum of $2.9M was provided for (a) painting of roof - National Museum (b) rehabilitation and painting of the annex – Walter Roth Museum and (c) rehabilitation of roof and southern fence, painting of the interior of the building and upgrading of display cases – Museum of African Heritage.
According to the Appropriation Account, the full sum was expended as follows: 187 Description Rehab.

of blg and display cases - Museum of African Heritage Rehab.

and painting of the annex – Walter Roth Museum Painting of roof - National Museum.

Purchase of building materials Total Amount $‘000 1,067 931 648 254 2,900 775.
An examination of the above expenditure revealed the following observations: • Two contracts valued at $1.067M were awarded for the construction of the fence and the supply of display cases to the Museum of African Heritage.

As at 31 December 2004, the full amounts were paid to the contractors and the works were completed and physically verified.

The items purchased were verified as having been received and brought to account in the records of the Museum.
• Three contracts valued at $930,410 were awarded for the supply and installation of display cases and casting of floor at Walter Roth Museum.

As at 31 December 2004, the full amounts were paid to the contractors and the works were completed and physically verified and the items purchased were verified as having been and brought to account in the records of the Museum.

• Two contracts valued at $647,950 were awarded for the painting and rehabilitation of the roof at the National Museum.
However, quotations were not seen for one of the contract valued at $299,000, as such it could not be easily determined whether the contract was awarded to most competitive bidder.

As at 31 December 2004, the works were completed and physically verified.

Subhead 25003 – Office Furniture and Equipment 776.

The sum of $300,000 was provided for the purchase of a photocopier.
According to the Appropriation Account, an amount of $298,400 was expended on the purchase of the photocopier which was verified as having been received and recorded on the inventory of the Ministry Subhead 26026 – Youth Entrepreneur Skills Training (YEST) 777.
The sum of $16M was provided for (a) purchase of audio and visual equipment and training and library materials, (b) provision for music development, (c) purchase of freezing facility, (d) rehabilitation of buildings at Kuru Kuru Training Centre, New Opportunity Corps (NOC) and Sophia Training Centre, (e) purchase of a tractor and (f) purchase of sports gears and equipment.
According to the Appropriation Account, amounts totalling $15.995M were expended as follows: 188 Description Rehab of buildings Purchase of audio, visual, training and library materials Purchase of tractor Purchase of sports gears and equipment Purchase of freezing facilities Total Amount $‘000 6,185 4,693 4,200 594 323 15,995 778.
An examination of the above expenditure revealed the following observations: • Amounts totalling $6.185M were expended on the rehabilitation of the Kuru Kuru Training Center, National Opportunity Corps, and Sophia Training Center.

Included in this figure are amounts totalling $5.525M, which were expended on the purchase of building materials.

The items purchased were verified as having been received and properly brought to account in the records of the Ministry.
The works were physically verified as completed according to the specifications of the contracts.

• The amount of $4.693M was expended on the purchase of computer equipment and accessories, stationery and learning materials and electrical equipment.

The items purchased were verified as having been received and properly brought to account in the records of the Ministry.

Subhead 44009 – Burrowes School of Art 779.


The sum of $1.5M was provided for (a) painting of roof and (b) construction of concrete trestle at the Burrowes School of Art.

According to the Appropriation Account, amounts totalling $1.496M were expended.

Three contracts valued at $672,182.

These contracts were awarded by the MTB for the painting of the roof, construction of a concrete trestle and plumbing works and for the purchase of building materials.
The works were physically verified and completed according to the specifications of the contracts and the items purchased were verified as having been received and properly brought to account in the records of the Ministry.

Subhead 45016 – National Trust 780.


The sum of $5.6M was provided for (a) construction of access bridge to the Court of Policy Hall, Fort Island, (b) construction of walkway around ruins at Fort Zeelandia, (c) replacement of windows and installation of interpretative signboards – Fort Zeelandia, and (d) construction of landing area and installation interpretative signboards- Fort Kyk Over Al.
According to the Appropriation Account amounts totalling $5.6M were expended as follows: 189 Description Construction of walkway – Fort Zeelandia Construction of landing area and installation of signboards – Kyk Over Al Purchase of building materials Construction of access bridge and installation of windows – Court of Policy Installation of sign boards - Court of Policy Total Amount $‘000 2,269 1,159 911 906 355 5,600 781.
An examination of the above expenditure revealed the following observations: • Three contracts valued at $2.269M were awarded for the construction and excavation of related payment transportation of costs.

An examination of the earth and vouchers/contracts revealed the following: - There was no evidence that the system of quotation was applied in the award of the contract valued at $415,432 for the construction of the walkway at Fort Zeelandia.
At the time of reporting, (January 2006), the necessary documentation was produced and verified; - The contract for the excavation of earth for the walkway was awarded by Central Tender Board (CTB) in the sum of $1.753M.

However, CTB file was not produced for audit examination, as such, the basis of award could not be determined.

As at 31 December 2004, the full sum was paid to the contractor and the works were completed and physically verified.
• The contract for the construction of the landing area and installation of signboard was awarded by the Central Tender Board in the sum of $1.159M.

However, CTB file was not produced for audit examination, as such, the basis of award could not be determined.

As at 31 December 2004, the full sum was paid to the contractor and the works were completed and physically verified.

• The amount of $911,184 was expended on the purchase of building materials such as greenheart wood and cement.
The items were verified as having been received and properly brought to account in the records of the Ministry.

• Four contracts valued at $905,900 were awarded for the construction of an access bridge and transportation.

One contract valued at $752,900 was awarded by Ministerial Tender Board for the construction of the bridge and installation of windows at Court of Policy to the lowest bidder.

As at 31 December 2004, the full sums were paid on the contracts and the works were completed and verified.
190 • Two contracts valued at $354,500 were awarded for the construction of a signboard and the supply of a banner for the National Trust.

As at 31 December 2004, the full sums were paid to the contractor and the works were completed and physically verified.

Subhead 45017 – National Archives 782.

The sum of $2.5M was provided for the purchase of a generator, polyester sheet and microfiche 19th century newspapers, and films.
According to Appropriation Account, amounts totalling $2.497M were expended on the purchase of microfilm scanners and archival polyester sheets.

An examination of this expenditure revealed the following: • The purchase of two microfilm scanners and archival polyester sheets were awarded by the Central Tender Board by way of selective tendering to an overseas supplier in the sum of G$1.507M (US$7,370.83).
The items were verified as having been received and properly brought to account in the records of National Archives; • A payment to the value of $548,351 was made to another overseas supplier for the supply of duplicate copies of Daily Argosy 1931 – 1937.

However, there was no evidence that purchase was approved by the Central Tender Board.

The PAS (F) explained that the supplier is the sole supplier of the item and as such Tender Board approval was not sought and obtained.
At the time of reporting, (January 2006) the items were received and brought to account; and The Audit Office recommends that the Ministry’s Administration should seek approval for a waiver of Tender Board Procedures for future purchases (2004/114) • In addition, there was a payment of $440,991 made to Guyana Power and Light, for services provided.

The amount was verified as being properly incurred.

Subhead 45018 – National Sports Commission 783.


The sum of $9M was provided for (a) extension of the basketball floor and fencing of the compound at Cliff Anderson Sports Hall, (b) resurfacing of the compound fencing of outside court and refurbishing of the lightning system at the National Gymnasium and (c) purchase of sports gear and equipment.

According to Appropriation Account amounts totalling $8.994M were expended as follows: 191 Description Casting of basketball court- National Sports Comm.
Casting of driveway – National Gymnasium Sports gears and equipment Purchase of building materials Purchase of electrical fittings Total Amount $‘000 1,069 1,834 1,866 2,477 1,748 8,994 784.

An examination of the above expenditure revealed that they were made accordance with the capital profile.

The items purchased were verified as having been received and properly brought to account in the records of the Ministry.
Physical verifications revealed that the works carried were completed and were done according to the specifications of the contracts.

AGENCY 45 & DIVISIONS 523, 524, 530 & 552 MINISTRY OF HOUSING & WATER Current Expenditure 785.

Amounts totalling $503.291M were expended on Subsidies & Contributions to Local Organisations.

The following is a breakdown of the payments made: Name of Organisation Guyana Water Inc. Central Housing & Planning Authority Total Amount $’000 430,000 73,291 503,291 786.
The Guyana Water Incorporated was incorporated on the 30 May 2002 as successor organisation of the Guyana Water Authority and the Georgetown Sewerage and Water Commissioners and is subject to separate financial reporting and audit.

The last set of audited accounts was in respect of 2004, and the Audit office issued a qualified opinion.

An examination of these accounts revealed that amounts totalling $430M were received as subvention from Central Government.
GWI is required to have its audited accounts laid in the National Assembly within six months of the close of the financial year.

However, up to the time of reporting, the audited accounts for the year 2004 have not been laid.

192 787.

The Central Housing and Planning Authority is also subject to separate financial reporting and audit.

The last set of audited accounts was in respect of 2001 at the time of reporting, financial statements for the years 2002 to 2003 were submitted for audit.
The subvention of $73.291M was verified as having been received by the Authority.

However, in the absence of audited accounts for 2004, it could not be determined whether this amount was properly expended.

Capital Expenditure Subhead 12021 - Buildings 788.

The sum of $500,000 was allocated for the rehabilitation of the roof at the Ministry annex.

There was extension of the Programme to allow for the rehabilitation of the internal offices of the Administration building.
Amounts totalling $499,500 were expended to paint the roof and ceiling of the building.

The works were completed and were physically verified.

Subhead 19008 – Low Income Settlement Programme 789.
The sum of $1.329 billion was expended for (a) upgrading of squatter communities in areas such as Tuschen, Pomona, Golden Grove, Anna Regina, Waterloo/ Hope/Experiment, Best, Good Hope, Foulis, Charity, Amelia’a Ward and other areas (b) institutional strengthening of the Central Housing and Planning Authority and (c) development of new sites.
The programme is funded jointly by the Government of Guyana and the Inter American Development Bank at an estimated cost of US$30M and is subject to separate financial reporting and audit.

790.

The Project commenced in 2000 and is of 5-year duration.
As at 31 December 2004, amounts totalling US$16.500M were expended in (a) the construction of roads, drains, bridges, culverts and structures at Tuschen, Block Y Golden Grove, Non Pariel, Anna Regina, Pomona, Block B Best, Block X Diamond, Amelia’s Ward, Good Hope, Foulis, Charity, Bartica and Hope/Waterloo/Experiment (b) the construction of water supply systems at Charity, Foulis, Anna Regina, Pomona, Block X Diamond, Tract A Good Hope, Block B Best, Hope/Waterloo/Experiment and Amelia’s Ward (c) the payment of consultancy fees and (d) the purchase of equipment.
Subhead 19009 – Infrastructure Development and Buildings 791.

The sum of $200M was voted for (a) the completion of projects in new and existing housing schemes such as Eccles, Vigilance, Sophia, Cornelia Ida, Hope Lowlands, Enmore/Haslington, Belfield, Mon Repos, Cummings Parks, Vigilance, Martyrs Ville, Fortlands/Ordance, No.

77 Village, Amelia’s Ward, Parfaite/Harmonie, Paradise/Foulis and Wisroc.
A supplementary provision of $74M and a Contingencies Fund advance of $326M were approved, to facilitate payment for works done in various housing schemes, giving a revised allocation of $600M.

The advance was cleared in March 2005.

According to the Appropriation Account, amounts totalling $596.752M were shown as having been expended.

193 792.
193 792.

However, a scrutiny of the records of the Central Housing and Planning Authority revealed that amounts totalling $196.7M were received during the period under review to undertake the abovementioned works, resulting in the Appropriation Account being overstated by $400.052M.
The following table gives a breakdown of the expenditure incurred by the Authority: Description Construction of roads, drains & structures in Regions 3 - 6, 9 & 10 Installation of water distribution systems in Regions 2, 3 & 9 Total Amount $’000 230,891 9,242 240,133 793.

As can be noted, there is a difference of $43.500M between the above schedule and the actual expenditure incurred.

This amount represents payments made by the Ministry on behalf of the Authority.

794.
794.

In relation to the construction of roads, drains & structures in Regions 3 - 6, 9 & 10, twenty-two contracts valued at $815.7M were awarded in the years 2003 and 2004.

Six contracts valued at $187.8M were awarded in 2003 for the construction of roads, drains and structures at Golden Grove, Eccles, Ondeerneeming, Mon Repos, Hope and Bath.

There were five approved variations of $14.9M for additional works giving a total revised contract sum of $202.7M.
During the year, amounts totalling $74.8M were paid to the contractors.

795.

Sixteen contracts valued at $627.9M were awarded in 2004 for the construction of roads, drains and structure in Mosquito Hall, Mon Repos, Martyr’s Ville, No.

77 Village, Vigilance, Belfield, Cornelia Ida and Amelia’s Ward.

As at 31 December 2004, amounts totalling $156.1M were paid to the contractors.

796.
796.

Three contracts valued at $43.6M were awarded in 2003 for the installation of water distribution systems at Parfaite Harmonie, Ondeerneeming and Culvert City.

There was one approved variation of $390,000 giving a total revised contract sum of $43.9M.

During 2003 sums totalling $31.9M were paid to the contractors.

As at 31 December 2004, amounts totalling $41.2 M were paid to the contractors.

Subhead 19004 – Development of Housing Areas 797.


The sum of $10M was provided for (a) the provision for infrastructural works in low income settlement schemes, (b) the development of new housing areas, (c) the provision for the regularisation of squatting areas (d) provision for community services and (e) provision for technical assistance.

A Contingencies Fund advance of $55.499M was approved to meet additional inflows, giving a revised allocation of $65.499M.
According to the Appropriation Account, the full amount was expended.

194 798.

The Project is funded by the European Commission through a grant from European Union.

The Project is expected to provide technical assistance to the low income housing sector.

The amount of $65.499M represents amount disbursed by the Project as at 31 December 2004.

Subhead 25002 – Equipment 799.


The sum of $820,000 was allocated for the purchase of filing cabinets, microwave, computer desks, typist chair, vacuum cleaner, air condition unit and generator.

Amounts totalling $810,078 were expended on the purchase of microwaves, vacuum cleaner, wall cabinet, computer work stations, chairs, cabinets and an air conditioning unit.

The items were verified as having been received and properly brought to account.
However, they were not marked to readily identify them as being property of the Ministry.

Subhead 28007 - Water Supply Technical Assistance/Rehabilitation 800.

The sum of $741.025M was provided for (a) purchase of supplies for minor water system, (b) Final payments for major water systems at LBI, Eccles and Bartica (c) provision for development of billing system and hygiene promotion and (d) provision for management assistance, financial review, design and supervision and operational support.
The Project is funded jointly by the World Bank and the Government of Guyana and is subject to separate financial reporting and audit.

801.

A supplementary provision of $135.816M and a Contingencies Fund advance of $28.163M were approved, to facilitate payments to local suppliers for procurement of goods and to meet additional inflows, giving a revised allocation of $905.004M.

The advance was cleared in March 2005.


According to the Appropriation Account, the amount of $874.011M was expended as at 31 December 2004.

802.

The following is a breakdown of the audited expenditure: Description Admin.

& Supervision Design & Supervision Major Water System Management Contract Minor Water System Miscellaneous Total Amount $’000 1,466 20,596 197,139 315,067 338,953 790 874,011 195 Subhead 28008 – Rural Water Supply (Hinterland) 803.
The sum of $55M was provided for the rehabilitation of water systems in Mabaruma, Mahdia and in other hinterland communities.

According to the Appropriation Account, amounts totalling $10.389M were shown as having been expended.

Subhead 28009 – Coastal Water Supply 804.


Amounts totalling $185M were voted for the rehabilitation of the coastal water system for Pouderoyen, Friendship – Temehri, LBI, Annadale, Highdam, Prospect, Columbia, Belladrum/El Dorado/Foulis, Nos 61 – 79 Villages, Rose Hall and other areas in Divisions I, II, III, IV and V. Amounts totalling $120.451M were shown as having been expended.

Subhead 28009 – Linmine 805.

The sum of $5M was voted for the rehabilitation of Linden water supply system.
A supplementary provision of $158.749M was approved to meet additional inflows, giving a revised allocation of $163.749M.

The full amount was shown as having been expended.

Subhead 28011 – Georgetown Remedial and Sewerage Project – Phase II 806.
Amounts totalling $260M was allocated for (a) construction of iron removal plant and rehabilitation of treatment plant – Shelter Belt, (b) installation of water meters, (c) installation of transmission and distribution mains in West Ruimveldt, Turkeyen – Agricola and Lamaha Gardens/BelAir; and (d) rehabilitation of sewer pump stations.

No expenditure was incurred for the period under review.

However, the works were re-budgeted for in 2005.


AGENCY 46 GEORGETOWN PUBLIC HOSPITAL CORPORATION Current Expenditure 807.

A comparison of the authorised staffing as shown in the 2004 Estimates of Expenditure with the actual staff employed by the Corporation in December 2004 revealed a vacancy rate of 38%.

The Head of the Budget Agency explained that this state of affairs was as a result of the high rate of staff turnover that the Corporation has been experiencing.
He also indicated that the authorised staffing position was determined several years ago and allocations were restricted to the actual staff in place.

196 Description Authorised Actual Vacant Administrative Senior Technical Other Technical & Craft Skilled Clerical & Office Support Semi-skilled operatives etc.

Contracted Employees Temporary Employees 20 400 583 149 842 - - 9 96 242 128 638 136 - Total 1,994 1,249 11 304 341 21 204 (136) - 745 808.
It is obvious that such a shortage of staff would have had an adverse impact on the operations of the Corporation and in particular on the level of internal control which is necessary to ensure adequate checks and balances and proper segregation of duties.

As can be seen from the above table no provision was made for the contracted employees.

However, a total of one hundred and thirty six persons were employed on a fixed term contractual basis in 2004.
The Head of the Budget Agency explained that the staffing design required significant adjustments and the inclusion of contracted employees were within the jurisdiction of the Corporation and these issues should be dealt with at the level of the Human Resources Sub-Committee of the Board.

The Audit Office again recommends that the Ministry of Finance be approached with a view to including all categories of employees in the Estimates.

(2004/115) 809.
(2004/115) 809.

At the time of reporting, seventy payment vouchers totalling $24.706M were not presented for audit examination.

A similar observation was made in respect of 2002 and 2003 where 329 and 39 payment vouchers totalling $74.523M and $5.040M respectively were not presented.

In the absence of payment vouchers along with the supporting documents, it could not be determined whether the Corporation received value for the sums expended.
The Audit Office recommends that the Corporation make a special effort to locate the vouchers referred to above along with the supporting documents and present them for audit examination.

(2004/116) 810.

The salaries bank account No.

3181 reflected a balance of $44.820M as at 31 December 2004, while the cashbook reflected a ‘nil’ balance as at that date.

The reason for the large balance in the bank account was due to unpresented cheques totalling $45.431M and outstanding deposits totalling $610,628.
Included in the figure $45.431M is an amount of $371,712 which represents the value of twelve stale dated cheques dated as far back as June 2003.

The account was last reconciled to May 2005.

Since cheques become stale-dated six months after they are issued, the Audit Office recommends that the Corporation credit the amounts back to the cash book.

(2004/117) 197 811.

The Main Bank Account No.

3182, ceased to be operational with effect from January 2004.
Nevertheless up to June 2004 when the account was a last reconciled there was a remaining outstanding balance of $31.300M.

At the time of reporting there was no evidence to verify that the balance was transferred to the Consolidated Fund.

Included in this balance are twelve cheques totalling $7.271M of which three became staled dated as at June 2004 and the remaining nine dated as far back as May 2003.

In addition, an amount of $72,393 was deposited into the Main Bank Account on 27 March 2003.
Although the Bank stamped the deposit slip, this amount did not appear on the Bank Statement and remained outstanding as at June 2004.

The Head of the Budget Agency indicated that he has recently written to the Bank of Guyana to bring closure to this matter.

The Audit Office recommends that the Corporation take steps to close these accounts and have balances transferred to the Consolidated Fund.

(2004/118) 812.
(2004/118) 812.

Although the Corporation is a separate entity, it continued to receive appropriations instead of a subvention from the Government.

This practice is not in keeping with the requirement of the legislation establishing the Corporation.

Such legislation requires it to keep separate books of accounts to record assets and liabilities as well as income and expenditure and to have separate financial reporting and audit.
The Audit Office again recommends that the Corporation make the necessary representation to the Ministry of Finance with a view to obtaining a subvention instead of an appropriation.

In this way the Corporation would be in a position to have separate books of accounts as well as separate financial reporting and audit.

(2004/119) 813.

Amounts totalling $519.378M were expended on Materials, Equipment & Supplies.
Included in the amount of $519.378M are amounts totalling $499.025M which were expended on drugs and medical supplies.

The following is a breakdown of the expenditure: Description Drugs and medical supplies Field materials and supplies Office materials and supplies Print and non-print materials Total Amount $’000 499,025 915 14,285 5,153 519,378 814.
The Georgetown Public Hospital Corporation (GPHC) which is now a separate entity from the Ministry of Health continued to use the Ministry’s Cabinet approval CP (2003) 11:4: M dated 25 November 2003 for the purchase of drugs and medical supplies from specialised agencies, locally and overseas.

198 815.

The GPHC established an account No.

106098 with the IDA in August 2001.


According to IDA’s terms for the supply of drugs and medical supplies all payments must be made into its account at least four to six months in advance before the supplies are shipped.

The GPHC’s account with the IDA showed a deficit of US$258,129 equivalent to approximately G$52.904M as at June 2004.

This represented part of a payment that was incorrectly credited to the Ministry of Health Account No.

104139 with IDA.
104139 with IDA.

However, there was no evidence that this situation was rectified.

The Head of the Budget Agency explained that the IDA’s account reflected a zero balance.

The Audit Office recommends that the GPHC present documentary evidence to substantiate the zero balance that is reflected in the IDA’s account as well as the adjustment to the Ministry of Health’s account with the IDA.

(2004/120) 816.
(2004/120) 816.

The GPHC entered into 2 contracts with a local supplier for the purchase of pharmaceuticals and hospital supplies valued at US$2.771M (G$567.554M) based on Cabinet Decision CP (2003)11:4: M on 25 November 2003.

The contractual agreements stipulated that the supplier should deliver within two months from the contract date over a period of six months.

A contract for the supply pharmaceuticals and hospital supplies was awarded on the 29 January 2004 in the sum of US$1.381M (G$282.679M).
It was observed that the full contract sum was paid to the supplier by the 14th July 2004.

However, as at 31 December 2005 supplies to the value of US$67,485 (G$13.767M) remained outstanding.

817.

The second contract was awarded on the 31 March 2004 via Cabinet Decision CP (2003)11:4:M in the sum of US$1.390M equivalent to approximately G$284.875M to the same supplier with similar conditions.

At the time of reporting in February 2006, the full contract sum was paid to the supplier.
However, supplies to the value of US$309,030 (G$63.042M) remained outstanding as at 31 December 2005.

The Audit Office recommends that the Corporation take measures to input penalty clauses for breaches to the conditions of contract when contractual agreements are drafted.

(2004/121) 818.

The Stores Regulation of 1993 provides for the maintenance of bin cards to record all receipts and issues of stores.
A physical count of the Corporation’s drugs kept at the Government Pharmacy Bond, Kingston could not be carried out since the bin cards were not updated.
An examination of the 318 bin cards presented for audit examination revealed the following unsatisfactory features: • 63 bin cards were last updated during the period January - June 2004; • 232 bin cards were last updated during the period July - December 2004; • 9 bin cards were last updated in January 2005, and • entries made on 14 bin cards were not dated.

199 819.

A similar situation also existed at the GPHC pharmacy bond, since bin cards were also not updated.
An examination of the 335 bin cards presented revealed the following: • 34 bin cards were last updated during the period July - December 2003 • 57 bin cards were last updated during the period January - June 2004 • 108 bin cards were last updated during the period July - December 2004 • 94 bin cards were last updated during the month of January 2005 • 42 bin cards were last updated during the period February –September 2005 The Audit Office recommends that the bin cards be properly maintained so as to ensure that all receipts and issues of drugs and medical supplies are brought to account.
In addition, supervisory checks must be carried out to ensure proper accountability.

(2004/122) 820.

The Vendors Analysis Report reflected payments made for the supply of oxygen, nitrogen gas and rental of cylinders.

An examination of payment vouchers revealed that payments for the period August to November 2004 totalled $13.730M.

Included in this figure is an amount of $765,879 which was paid to the Accountant General.
The Head of Budget Agency explained that the amount of $765,879 represents an outstanding liability which was paid by the Ministry of Finance.

The Audit Office recommends that the Corporation take the necessary steps to ensure a similar situation does not occur.

(2004/123) 821.

Amounts totalling $8.385M were expended on freight charges, a semi executive chair, transportation, engraving plaques, CT scans, lab tests, and x-ray etc.
These payments could have been more appropriately charged under line item 6262-Travelling and Subsistence and, 184 – Others, instead of Drugs and Medical Supplies.

Included in this figure is the amount of $1.297M, which was expended on the purchase of a safety cabinet from an overseas supplier.

At the time of reporting, the safety cabinet had not been received.

The Head of the Budget Agency explained that the amount of $8.383M was correctly coded based on the principle of cost drivers.
However, an explanation was not given for the delay in the delivery of the safety cabinet.

The Audit Office recommends that emphasis be placed on the coding of vouchers when they are being examined so that expenditure could be correctly charged.

(2004/124) 822.

Amounts totalling $14.285M were expended on Office Equipment & Supplies of which sums totalling $3.417M related to the purchase of computers and accessories, printers, chairs, filing cabinets, workstations, desks, calculators and a recorder.
The items purchased were verified as having been received and properly brought to account.

The Head of the Budget Agency explained that the Corporation is in the process of compiling a Fixed Assets Policy Paper to present to the Board of Directors for approval.
200 The Audit Office recommends that the Corporation desist from incurring capital expenditure and charging the related cost to current expenditure as such a practice constitutes not only a fundamental breach of generally accepted accounting principles but also a violation of Parliamentary approval to incur expenditure.

(2004/125) 823.

Amounts totalling $25.988M were expended on Fuel and Lubricants.
Included in this figure are sums totalling $5.554M, which were spent on the purchase of gasoline for three vehicles and two motorcycles owned by the Corporation.

Based on checks performed, the expenditure was properly incurred.

824.

In addition, amounts totalling $25.056M were expended on the purchase of dieselene for four generators and a steam plant, which consisted of three boilers.

The dieselene purchased were stored in tanks, and connected to the generators and the steam plant.
In order to monitor the use of the dieseline, flow meters were attached to three generators and the three boilers.

Audit checks revealed that consumption records were only maintained for the months of November and December 2004 for three of the six flow meters.

As a result, we were unable to determine the overall consumption of dieseline.

The Audit Office recommends that the GPHC put in place mechanisms to carefully monitor the consumption of fuel utilised by equipment owned by the Corporation.
(2004/126) 825.

Amounts totalling $44.529M were expended on Rental and Maintenance of Buildings.

The following gives a breakdown of the expenditure: Description Rental of buildings Maintenance of buildings Janitorial and cleaning supplies Total Amount $’000 14,766 18,569 11,030 44,365 826.

Amounts totalling $14.766M were expended on rental of eight buildings, which were used to accommodate doctors.

This expenditure was in conformity with the various rental agreements, which were entered into.

827.
827.

Amounts totalling $18.569M were expended on the maintenance of buildings.

Included in this figure is the sum of $3.245M expended on the demolition of an unused building that housed the medical ward.

This contract was awarded by the Central Tender Board on the 29 December 2003 in the sum of $3.245M.

At the time of reporting, the full contract sum was paid to the contractor and the works were completed.

201 828.

The amount of $1.401M represents Vehicles Spares and Services.
However, historical records for vehicles under the control of the Corporation were not maintained.

In the circumstances, it could not be determined whether it was economical to retain certain vehicles or to dispose of them.

829.

Amounts totalling $ 229.147M were expended on Utility charges for the period under review.

The details of expenditure are as follows: Description Telephone Charges Electricity Charges Water Charges Total Amount $’000 3,763 215,336 10,048 229,147 830.
Amounts totalling $3.763M represent telephone charges.

However, a telephone register was not maintained.

In the absence of this record we were unable to determine the amount expended on overseas calls.

831.

The amounts $215.336M and $10.048M were expended on electricity and water charges respectively for the period under review.

However, an audit examination of the Utilities Register revealed that it was not written up to reflect the total expenditure as reflected on the Accounts Analysis Report.
The Head of the Budget Agency explained that payments made through the Imprest System were not recorded in the Utilities Register.

The Audit Office recommends that the Corporation do periodic reconciliation of the Utilities Register with the Accounts Analysis Report.

(2004/127) 832.

The sum of $162.011M was expended on Other Goods and Services purchased.
The following gives a breakdown of the expenditure: Description Amount $’000 Equipment maintenance Security services Cleaning and extermination services Other 71,672 16,778 23,075 50,486 Total 162,011 202 833.

The amount of $71.672M represents payments made for the maintenance of equipment such as the steam plant, generators, elevator, x-ray machine, laboratory equipment and repairs to air condition units at the Intensive Care Unit.
Included in this figure are payments totalling $47.305M, which relate to seventeen contracts of which eight were awarded by the Central Tender Board and nine by the GPHC Tender Board.

Four of the contracts awarded by the GPHC Tender Board came to an end in the months of January, March and May 2004.

However, it was observed that the services on these contracts continued to the end of the year and there was no evidence to indicate that these contracts were renewed.
It was also observed that the GPHC used these contracts to make payments to the contractors.

The Head of the Budget Agency explained that a verbal agreement was made with the contractors to provide services for when the period of extension is short.

Tenders for these services were advertised but contracts were not awarded until the year 2005.
The Audit Office recommends that the procedures for the awarding of contracts be carried out in a timely manner so as to prevent a reoccurrence of the above situation.

(2004/128) 834.

Amounts totalling $16.778M were expended on Security Services for the year under review.

Included in this amount are fourteen payments totalling $15.174M made to a private security firm for services rendered.

This service was taken over from the Ministry of Health and the contract was not renewed since 1998.
However, a new contract has since been awarded by the Central Tender Board on 5 October 2004.

835.

Amounts totalling $50.486M were expended on CT scans, laboratory tests, transportation of patients, purchase of airline tickets for overseas doctors, freight charges, advertisements, and consultancy services.

However, the expenditure was verified as having been properly incurred.

836.

Amounts totalling $42.399M were expended on Other Operating Expenses.
The following gives a breakdown of the expenditure: Description National & Other Events Dietary Refreshment and Meals Training Total Amount $’000 1,021 36,231 2,273 2,874 42,399 837.

Included in the amount of $42.399M is the sum of $36.231M, which was expended on the purchase of dietary items.

The contracts for the supply of dietary items were not renewed for the period January – October 2004.
In addition, a contract register was not maintained resulting in the quantity and value of items supplied not being verified.

203 The Audit Office recommends that the contracts for the supply of dietary items be renewed in a timely manner.

In addition, the contract register must be properly maintained to give pertinent information on each contract awarded.

(2004/129) Stores and Other Public Properties 838.


The Stores Regulations of 1993 provide for the Central Accounting Unit to maintain a stores ledger to provide for an independent check on the bin cards kept by the storekeeper.

However, this record was not presented for audit examination.

As a result a vital control mechanism for ensuring proper accountability for the stores items was not in place.

839.
839.

The Corporation carried out a physical inventory of its Stores in December 2004 and it was observed that new bin cards were opened for the year 2004.

Repeated requests were made for the bin cards used during 2003 to verify the opening balances for 2004.

However, at the time of reporting these records were not produced for audit examination.

840.
840.

A physical count carried out by the Audit Office revealed the following: • Vast differences between the bin card balances and the actual stock balance; • Some items of inventory were not placed on shelves; • Items of stock were not labelled.

Revenue Accounting and Control 841.

Amounts totalling $24.3M were collected as revenue for the period under review.

However, some of the revenue records were not presented for audit examination.
Audit checks carried out revealed that deposit slips for the latter half of 2004 were not being written up.

As a result, the break down of the daily revenue collection could not be verified.

In the absence of these records the accuracy of the total revenue collected and deposited could not be determined.

Other Matters 842.

The contract register was not maintained in a satisfactory manner.

For instance, some contracts and payments were not recorded.
As a result, it was difficult to establish the present position regarding the progress of payment for each contract.

This matter was brought to the attention of the Head of the Budget Agency in my 2001 and 2002.

The Head of the Budget Agency explained that the Corporation is in the process of taking remedial action.

204 Capital Expenditure 843.


The amount of $40M was provided for (a) purchase of equipment including one walk-in- freezer, compressor for laundry and an icemaker and (b) the purchase of medical equipment including neurosurgical operating table, x-ray machines, physiological monitors, ultrasound machine and laparoscopic machines.

According to the Appropriation Account amounts totalling $26.576M were expended.

Equipment 844.
Equipment 844.

The amount of $15M was provided for the purchase of equipment including one walk-in- freezer, compressor for laundry and an icemaker.

According to the Appropriation Account, amounts totalling $4.666M were expended as follows: Description Icemaker Motorola Radio Sets Motor for Centrifugal Machine A.C. Units Office Supplies Total Amount $’000 1,525 1,460 1,167 295 217 4,666 845.

It should be noted that the walk-in freezer and the compressor for the laundry were not purchased.
However, approval was granted for a change in programme to purchase 3 medium desks, 2 secretarial desks, 10 conference chairs, 15 Motorola radio sets and accessories and 2 air conditioning units.

846.

The amount of $1.525M was expended on the purchase of an icemaker.

The contract for this purchase was awarded on 19 October 2004 by the GPHC Tender Board to an overseas supplier in the sum of $1.525M.

As at 31 December 2004 the GPHC did not receive the icemaker.
However, there was evidence to indicate that it was received in April 2005 and properly brought to account.

The icemaker was physically verified.

847.

A contract was awarded on the 29 December 2004 by the GPHC Tender Board to the sole bidder in the sum of $1.460M for the purchase of 15 Motorola Radio Sets and accessories.

These items were received in January, March and July 2005 and were properly brought to account.

At the time of reporting, the items were physically verified.

848.
848.

The GPHC Tender Board awarded a contract in October 2004 to an overseas supplier in the sum of $1.167M for the purchase of a motor for the Centrifugal Machine.

This motor was not received until April 2005.

At the time of reporting, the item was physically verified.

205 849.

Amounts totalling $295,000 were expended on the purchase of two air conditioning units.

This purchase falls within the limit of three quotation system but there was no evidence of adherence to this Tender Board procedure.
Nevertheless, the items purchased were received and properly brought to account.

Equipment (Medical) 850.

The amount of $25M was provided for the purchase of medical equipment including neurosurgical operating table, x-ray machines, physiological monitors, ultrasound machine and laparoscopic machines.

According to the Appropriation Account, totalling $21.910M were expended as follows Description Medical Equipment General Supplies Total Amount $’000 20,316 1,594 21,910 851.
It should be noted that neurosurgical operating table, x-ray machines, ultrasound machine, physiological monitors and laparoscopic machines were not purchased.

However, approval was granted for a change in programme for the purchase of 35 bed screens, 4 panels, 30 blood pressure machines, 12 one-touch machines, 29 stethoscopes, 1 adjustable examination table, a tissue processor, 6 anaesthesia and cardiac monitors, orthopaedic equipment and supplies and 7 retractors.
The Tender Board procedures were observed for the purchases of the medical equipment and general supplies.

There was evidence to indicate that they were received.

852.

Amounts totalling $1.594 were expended on the acquisition of 35 bed screens and 4 panels.

However, at the time of reporting, the relevant records were not produced for audit examination.

In the absence of such records it could not be determined whether value was received for the amounts expended.
Nevertheless, the items were verified as having been received.

853.

The contract for the supply of six anaesthesia and cardiac monitors was awarded by the Central Tender Board, in the sum of $9.594M to an overseas supplier.

At the time of reporting the full contract sum was paid to the supplier and the equipment was verified as having been received and properly brought to account.

854.
854.

The GPHC Tender Board awarded the contract for the supply of a tissue processor for the Pathology Department to an overseas supplier in the sum of $4.390M.

The equipment was verified as having been received and properly brought to account.

206 855.

The contract for the supply of orthopaedic equipment and supplies was awarded by the GPHC Tender Board in the sum of $5.356M.

However, the payment voucher was not produced for audit examination.
Nevertheless, the items were verified as having been received and properly brought to account.

856.

A physical check of the capital items purchased revealed that the items were not marked, so as to be easily identified them as the property of the Corporation.

AGENCY 47 & DIVISION 516 MINISTRY OF HEALTH Current Expenditure 857.
A comparison of the authorised staffing as shown in the 2004 Estimates of Expenditure with actual staff employed by the Ministry as at December 2004, revealed a vacancy rate of 25%.

It is obvious that the actual level of staffing would have had an adverse effect on the operations of the Ministry and in particular the level of internal control necessary to ensure adequate checks and balances.
The Head of the Budget Agency explained that this state of affairs was due to budgetary constraints and that the Ministry was employing staff within certain categories on a contractual basis to alleviate the problem.

The Audit Office recommends that the Ministry in collaboration with the Public Service Ministry review the staffing situation of the Ministry in order to ensure that adequate numbers are in place to provide the level of internal control that is needed for adequate checks and balances.
(2004/130) 858.

The Personnel Department has not been timely in submitting pay change directives to the Accounting Unit to enable changes to be made to the payrolls.

This practice has resulted in persons’ names remaining on the payrolls on average of two months after they ceased to be employed.

As a result of the late notification of pay changes, amounts totalling $3.953M were reflected as unclaimed salaries for the period under review.
The Head of the Budget Agency explained that the Ministry did not receive the related Government Orders in time for the adjustments to be made to the payroll in a timelier manner.

859.

The late notification of pay-change directives resulted in the deductions relating to the unclaimed salaries being paid over to the relevant agencies.
Up to the time of reporting in February 2006, there was no evidence of recovery from these agencies for such deductions paid over for the period under review as well as for 2002 and 2003.

In addition, expenditure would have been overstated by an undetermined amount.

The Audit Office recommends that the Ministry collaborates with the relevant agencies so as to recover all overpayments made to them not only for the period under review but also previous accounting periods.

(2004/131) 207 860.
(2004/131) 207 860.

The salaries bank account No.

3083 and the main bank account No.

3079, which ceased to be operational with effect from January 2004, reflected balances of $361.020M and $9.537M respectively as at 31 December 2003.

Evidence was seen to indicate that an amount of $219.175M representing unspent balances on bank account No.

3079 was refunded to the Accountant General on 26 April 2004.
However, as at 31 December 2004 these bank accounts reflected overdraft balances of $9.140M and $1.208M respectively.

The Head of the Budget Agency explained that the overdraft on the main bank account was as a result of deposits in the cash book not being reflected on the bank statements.

As regards to bank account No.

3083 a cheque for the payment of salaries was drawn from bank account No.3079 and should have been deposited into account No.

3083 but instead it was deposited into bank account No.
3079.

The Audit Office recommends that the Ministry ensures that adequate measures are taken to make the necessary adjustments and have these accounts closed.

(2004/132) 861.

In previous reports, mention was made of an amount of $1.178M which was reflected in the cash book as having been deposited in the salaries bank account No.3083 in December 1998.This amount was, however, not reflected on the bank statements.
Although the account has become inactive the Head of the Budget Agency explained that the Bank of Guyana (BOG) was written to requesting that the amount be adjusted.

The Audit Office once again recommends that in view of the time period involved that the Ministry file a losses report with the Finance Secretary so that the loss can be written off thereby bringing closure to the matter.

(2004/133) 862.

The old main bank account No.


946, which became inactive in July 1996, was overdrawn by $102.899M as at 31 December 2004.

This account was also not reconciled since it was established.

The Head of the Budget Agency explained that the Ministry had written the Finance Secretary requesting a closure of the account.

The Audit Office once again recommends that the Ministry file a losses report with the Finance Secretary so that the loss can be written off by way of a supplementary estimate.
(2004/134) 863.

Amounts totalling $723.945M were expended on Materials, Equipment & Supplies.

Included in this figure are sums totalling $675.816M which relates to the purchase of drugs of which $225.059M represents purchases made from overseas suppliers.

864.

Cabinet approval CP (2003)11:4: M of December 2003 was utilized to purchase drugs and medical supplies from specialised agencies locally and overseas.
Given the time period that would have elapsed, it would appear necessary for the present arrangements for the supply of drugs and medical supplies from overseas to be reviewed.

The Audit Office again recommends that the Ministry advertise internationally every three years for the supply of drugs and medical supplies and pre-qualify suppliers.

The pre-qualified list should obtain the sanction of Cabinet.

(2004/135) 208 865.
(2004/135) 208 865.

A contract was awarded to a local supplier to supply pharmaceuticals and medical supplies totalling US$101,250 (G$20.751M) in May 2004.

The contractual agreement stipulated that the supplier should deliver within 2 months from the contract date over a period of 6 months.

Audit examination revealed that the full contract sum of $20.751M was paid in September 2004, but up to the time of reporting supplies to the value of $2.014M remained outstanding.

866.
866.

Amounts totalling of $7.662M were expended on the Rental of fourteen Buildings.

Test checks carried out on contractual agreements entered into between the Ministry and the owners of the buildings revealed that this expenditure was properly incurred.

867.

Amounts totalling $26.761M were expended on Local Travelling and Subsistence.

Inter- Departmental Warrants totalling $604,020 were issued to Regions No.2 and 9, and financial returns were received.
The difference of $26.157M was paid to Vector Control Officers travelling to various Regions to execute checks on data collection for vector borne diseases.

868.

Amounts totalling $48.698M were expended on Utility Charges as follows: Description Electricity Telephone Water Total Amount $’000 31,471 14,374 2,853 48,698 869.

Amounts totalling $31.471M were expended on electricity charges in respect of thirty- five of the forty-seven meters under the control of the Ministry.
However, although an electricity register was kept to record the electricity charges, this record reflected a balance of $24.405M, giving a difference of $7.066M.

870.

Included in the amount of $14.374M shown as telephone charges, were sums totalling $2.346M which relates to the cost of overseas telephone calls.

There was also a difference of $4.108M between the telephone register and the Account Analysis Report.
Although there were restrictions on telephone lines, amounts totalling $22,690 were expended on unauthorised telephone calls and there was no evidence that these amounts were recovered.

871.

The amount of $2.853M expended on water charges in respect of forty-two meters under the control of the Ministry.

Although a register was maintained to record water charges, reconciliations were not being done.

Audit examination revealed a difference of $313,000 between the register and the Account Analysis Report.
The Audit Office recommends that the Ministry reconcile the amounts in the Utility Charges Registers with those appearing on the Account Analysis Report so as to determine what the differences represent.

(2004/136) 209 872.

The amount of $54.632M was paid to five security firms.

With the exception of two security firms, the related contracts had not been renewed for the year 2004.
It was explained by the Head of the Budget Agency that covering approval for these two firms had previously been granted by Cabinet to perform such services.

The Audit Office recommends that the Ministry advertise for the services on the basis of which contracts are awarded since there may be cost savings in so doing.

(2004/137) 873.

Amounts totalling $102.941M were expended on Other Operating Expenses.
Included in this figure are amounts totalling $46.266M which were expended on the purchase of air fare tickets and medical treatment for patients both local and overseas.

A total of 146 patients received medical treatment in 2004 of which 129 patients received medical treatment overseas.

The other 17 patients received medical treatment locally at a cost of $36.029M.

874.

Amounts totalling $42.580M were expended on Training for health workers in the Health Sector Programme.
Several workshops were held on AIDS, malaria, diabetes, micro-biological and chemical testing, disease control and prevention and laboratory techniques in all ten Regions.

875.

Amounts totalling $299.441M were expended on Subsidies and Contributions to Local and International Organisations.
Included in the amount shown to have been expended are amounts totalling $223.560M and $16.6M which were expended on two local organisations the McKenzie Hospital, and the Ptolemy Reid Rehabilitation Centre respectively.

876.

Amounts totalling $223.441M were expended on the McKenzie Hospital.

Although the Hospital is a separate entity, it continued to receive a subvention from the Government.
However, the Head of the Budget Agency explained that the McKenzie Complex has now been included in the Ministry of Health’s Estimates under Programme 474 - Regional Health Services for the year 2005.

877.

Amounts totalling $16.5M were expended on the Ptolemy Reid Rehabilitation Centre.

As a result of a Cabinet Decision, the Centre has been functioning as a non-governmental organisation since December 1992.
The Head of the Budget Agency explained that the Centre is now being catered for under the Ministry of Health’s Estimates.

Stores and other Public Property 878.
An features: inspection of the Pharmacy Bond revealed the following unsatisfactory • Bin cards were not updated promptly during the period under review; • Stock ledgers were not updated for a considerable period of time; • Drugs kept in the bond were not arranged in a manner to facilitate easy access and checks; 210 • Items stored in cartons were still not opened and checked by a qualified pharmacist, instead the in-take officer and bond clerks verified the quantities and condition of the stock received prior to the drugs being posted to the stock records; • Verification of the stock received was done only when cartons are opened for issuing by the bond clerks; • The Government Analyst Department continued to send drugs for testing in Jamaica and the results were being received six months later by which time most of the drugs on hand would have been distributed; and • Expired drugs were not kept in a separate bond due to the shortage of storage space.
The Audit Office recommends that the Ministry take appropriate measures to ensure that (a) the stock records are brought up-to-date (b) expired drugs are stored separately from other drugs (c) all containers are opened and the items physically counted before entries are made in the stock records.

(2004/138) Subhead 12017 - Buildings (Health) Capital Expenditure 879.
The sum of $28.650M was voted for the construction of (a) a cold room for the storage of vaccines, (b) a kitchen for Cheshire Home, Mahaica (c) a malaria building in Region No.

1 and (d) rehabilitation of the floor of the Linden Hospital Complex.

Amounts totalling $21.537M were expended as follows: Description Construction of cold storage for vaccine Construction of kitchen – Cheshire Home Construction of a malaria building in Region No.
1 Retiling of floor of Linden Hospital Complex Amount $000 5,816 9,677 2,815 3,229 Total 21,537 880.

The contract for the construction of a cold room for the storage of vaccines was awarded by the Central Tender Board in the sum of $7.572M to the lowest of five bidders as compared with the Engineer’s estimate of $8.997M.

As at 31 December 2004, amounts totalling $5.816M were paid to the contractor.

211 881.

In relation to the construction of the kitchen for the Cheshire Home.
The contract was awarded by the Central Tender Board in the sum of $9.823M, to the lowest of nine bidders.

As at 31 December 2004, amounts totalling $9.677M were paid to the contractor.

Physical verification in February 2006 revealed that the contractor was overpaid $152,160 on this contract.

The Audit Office recommends that the Ministry recover the amount of $152,160 which was overpaid on this contract.

(2004/139) 882.
(2004/139) 882.

In relation to the construction of the malaria building in Region No.1, the contract was awarded to the lower of two bidders.

An Inter-Departmental Warrant was issued to the Region in the sum of $2.815M for which financial returns were seen.

883.

The contract for the retiling of the floor of the Linden Hospital Complex was awarded by the Central Tender Board in the sum of $3.278M.

As at 31 December 2004, amounts totalling $3.229M were paid to the contractor.
Physical verification in February 2006 revealed that the contractor was overpaid $833,370 on this contract.

The Audit Office recommends that the Ministry recovers the amount of $833,370 which was overpaid to the contractor.

(2004/140) Subhead 12076 – New Amsterdam Hospital 884.

The sum of $448.6M was provided for the completion of the new hospital in New Amsterdam.

The project was funded jointly by the Government of Guyana in the sum of $13M and a grant of $435.600M by the Government of Japan.
Amounts totalling $10.423M were expended as follows: Description Construction of fence Landscaping and plants aping Dismantling/assembling of old mortuary Construction of billboard Purchase curtains Total Amount $000 3,231 2,331 897 55 3,909 10,423 885.

The contract for the construction of the fence at the new hospital in New Amsterdam was awarded by the Central Tender Board in the first instance to the second lowest of 9 bidders in the sum of $6.090M.
However, the contractor requested a variation in the sum of $1.066M on the tendered sum which would have given a revised contract sum of $7.156M.

As a result, the Ministry requested the Central Tender Board to rescind the award.

A subsequent contract was awarded to the third lowest of the 9 bidders in the sum of $6.885M.
As at 31 December 2004, an amount of $3.231M which represents sixty percent of the mobilisation advance was paid to the contractor and the completion works on the fence was re-budgeted for in 2005.

212 886.

In relation to the landscaping and plants aping of the New Amsterdam Hospital Complex, the Ministry obtained an approval for a waiver of the tender board procedures from the Central Tender Board and a contract was awarded in the sum of $2.331M.
This contract entailed the planting of one thousand square feet of bahama grass, two flamboyant trees, four frangipani trees, one hundred shrubs, twenty palms and six potted plants.

As at 31 December 2004, the full amount was paid to the contractor.

However, at the time of physical verification in February 2006 only nine thousand square feet of grass was planted, no flamboyant, frangipani, and palm trees as well as shrubs were planted.
As a result, there was an apparent over payment of $ 1.377M to the contractor.

The Audit Office recommends that the Ministry takes steps to recover the apparent overpayment of $1.377M from the contractor.

(2004/141) 887.

The contract for the dismantling/assembling of the mortuary was awarded by Ministerial Tender Board in the sum of $897,000.

As at 31 December 2004, the full amount was paid to the contractor.

The works were completed and physically verified.

888.
888.

A contract for the construction of a billboard for the Hospital was awarded in the sum of $55,000.

An Inter- Department warrant was issued to Region No.

6 to facilitate the payments to be made to the contractor.

At the time of reporting financial returns were submitted to support the expenditure of $54,500.

889.

The Ministry obtained approval for a waiver of the tender board procedures to purchase curtains from an overseas supplier for the new Hospital.
The contract was awarded in the sum of US$41,615 equivalent to G$8.365M.

However, it was observed that a cheque in the sum of $3.909M was drawn to purchase a bank draft to expedite the purchase, but was subsequently refunded to the Consolidated Fund.

The Head of the Budget Agency explained that the supplier had increased the prices for the curtains and it was decided not to purchase.

Subhead – 12077 Doctor’s Quarters 890.


The sum of $25M was voted for (a) the rehabilitation of doctors’ quarters in various Regions and (b) the purchase of furniture including beds, suites, refrigerators and dining sets.

Approval was granted for the construction instead of the rehabilitation of doctors’ quarters.

According to the Appropriation Account, amounts totalling $13.6M were expended.

891.
891.

Cabinet approved the Central Tender Board’s recommendation to award the contract for the construction of an apartment building for medical staff to the lowest bidder in the sum of $22.791M.

As at 31 December 2004, amounts totalling $13.6M were paid to the contractor.

At the time of reporting, works were still in progress.

213 Subhead 24011 - Land and Water Transport 892.


The sum of $4.550M was voted for the purchase of seven boats for the Malaria and Maternal and Child Health programmes in Regions 1, 2, 7 and 8.

Amounts totalling $906,775 were expended as follows: Description Construction of three wooden boats Purchase of one outboard engine Total Amount $ 436,775 470,000 906,775 893.

The contracts for the construction of the three boats were awarded by the Regional Tender Board.
These contracts were awarded in Region No.

1 and 2 to the lowest bidders in the sums of $193,450 and $243,325 respectively.

Inter - Departmental Warrants were issued to facilitate payments for which financial returns were seen.

894.

The contract for the purchase of an outboard engine was awarded by the Ministerial Tender Board in the sum of $470,000.

The outboard engine was received and brought to account.
As can be noted this expenditure was not catered for in the Capital Projects Profile and a change in programme was not produced for audit scrutiny.

Subhead -25018 Office Furniture and Equipment 895.

The sum of $500,000 was voted for the purchase of chairs, fans, fax machine, filing cabinets and desks.

As at 31 December 2004, amounts totalling $499,915 were expended on the purchase of office furniture and equipment including computer desks/workstations, fifteen fans, a fax machine and cabinets.
The items purchased were received, properly brought to account in the stores record and physically verified.

214 Subhead – 25019 Equipment-Medical The sum of $10M was voted for the purchase of fluorometers, spectrophotometer, 896. microscopes and autoclave sterilizers.
Amounts totalling $7M were expended as follows: Description Purchase of 14 autoclave sterilizers ” ” of 1 fluorometer ” ” of 10 binocular microscopes & 50 replacement bulbs Purchase of 2 dental chairs ” ” of 4 haemoglobin AIC instruments Total Amount $000 3,085 1,197 1,000 902 816 7,000 As can be noted, the spectrophotometer was not purchased, however, approval was 897. granted for a change in programme to include the purchase of two dental chairs.

898.
898.

The contract for the purchase of the 14 autoclave sterilizers was awarded on the 15 December 2004 by the Central Tender Board to the lowest of four bids in the sum of $3.085M.

As at 31 December 2004, amounts totalling $3.085M were paid.

At the time of reporting, in March 2006 evidence was seen that one autoclave sterilizer was received on 21 March 2005.

No evidence was seen to indicate that the other 13 autoclaves were received.

A satisfactory explanation was not obtained.

899.


In relation to the fluorometer, a contract was awarded in the sum of $1.197M by the Central Tender Board to the lower of 2 bids on 17 December 2004.

As at 31 December 2004 the amount of $1.197M was paid.

At the time of reporting in March 2006, there was evidence to indicate that the item was received.

900.

The amount of $1M was expended on the purchase of 10 binocular microscopes and 50 replacement bulbs.
A contract was awarded for the purchase by the Central Tender Board to the lowest of seven bidders in the sum of $1M on 28 December 2004.

A at 31 December 2004 the amount of $1M was paid.

At the time of reporting in March 2006 there was evidence to indicate that these items were received in February 2005.

901.

The sum of $902,000 was expended on the purchase of two dental chairs for the Cheddi Jagan Dental Centre.
The contract for this purchase was awarded by the Central Tender Board in the sum of $902,000 to the lowest of five bidders on 15 December 2004.

At the time of reporting, the chairs were received and brought to account and physically verified.

902.

A contract was awarded on 26 November 2004 by the Central Tender Board to the lowest of three bidders in the sum of $815,900 for the purchase of four haemoglobin AIC instruments.
As at 31 December 2004 the full sum was paid and the items were received on 21 December 2004.

215 903.

In my previous reports, mention was made of the payment of $1.678M in 1997 for the purchase of microbiological equipment, which had not been received.

Evidence was seen that the supplier was written to in November 1998.

The Head of the Budget Agency had explained that the Company which should have supplied this equipment went into liquidation.
However, investigations revealed that this supplier has since resurfaced and that the Ministry had written to the National Procurement and Tender Administration Board about the credibility of this supplier.

Subhead 25002 - Equipment 904.

The sum of $2M was voted for the purchase of radio sets for the Regional Health Services.

Amounts totalling $1.062M were expended as at 31 December 2004.

Two contracts were awarded in the sums of $470,000 and $592,000 respectively by the Ministerial Tender Board.
However, only Tender Board minutes for one contract were produced for audit examination.

As a result, we were unable to determine the basis of the awards.

Notwithstanding, the items were verified as having been received and brought to account.

Subhead 44001 - Technical Assistance 905.

An amount of $43.300M was allocated for (a) development of an integrated health service delivery; (b) development of human resources and management capacity, and (c) institutional strengthening of the Georgetown Hospital.
According to the Appropriation Account, amounts totalling $88.920M were expended.

906.

The Project commenced in 1998 and was initially for the duration of two years.

However, the funding agency granted 2 extensions and the new completion date of the Project was 18 September 2004.

As at 31 December 2004, expenditure incurred amounted to $89.262M.

The Project received its final disbursement to facilitate the closure of the Project in November 2004.
The last set of audited accounts was in respect 2004 and an unqualified opinion was issued for this Project.

Subhead 44002 – HIV/AIDS 907.

An amount of $105.725M was allocated for (a) expanding and strengthening the management of curable sexually transmitted infections, (b) improving the national tuberculosis prevention and control programme, and (c) strengthening the health information system.
A supplementary provision for the sum of $68.866M was approved to meet the expenses of the project giving a revised allocation of $175.591M.

According the Appropriation Account, full sum was expended.

908.

The Project commenced in 2002 and was funded solely by the Canadian International Development Agency (CIDA).

The Project is subject to separate financial reporting.
As at 31 December 2004, the sum of $174.591M was expended to develop and adopt National guidelines for STIs/HIV, strengthen laboratory for STIs/HIV/TB, improve the National Tuberculosis for Prevention and Control program, develop and implement the health Information System and carry out Home and palliative care for the Project.

216 Subhead 44003 – Nutrition Programme 909.


An amount of $109M was allocated for (a) promotion of exclusive breastfeeding through the training of primary health care workers, (b) provision for the reduction of anaemia, and (c) provision for the institutional strengthening and impact evaluation.

According to the Appropriation Account, amounts totalling $36.228M were expended.

910.

The Project is funded by the Government of Guyana and the Inter-American Development Bank (IDB) under loan Agreement No.
1120/SF-GY and is subject to separate reporting and audit.

The Project became eligible for funding in November 2003.

The last set of audited statements was in respect of 2004 and an unqualified opinion was issued for this Project.

AGENCY 48 & DIVISIONS 545 & 546 MINISTRY OF LABOUR, HUMAN SERVICES & SOCIAL SECURITY Current Expenditure 911.

The public assistance imprest bank account No.

902, which ceased to be operational several years ago, was overdrawn by $270.586M as at 31 December 2004.
This state of affairs was due mainly to inadequate provisions made over the years in the National Estimates to facilitate the payment of old age pensions and public assistance, as discussed at length in my previous reports.

The Head of the Budget Agency explained that the Ministry has requested from the Ministry of Finance, Supplementary Provision in the sum $270.586M to clear the overdraft.

912.
912.

An examination of the Register of Contributors to the National Insurance Scheme(NIS) for December 2004 revealed thirty-five instances where NIS numbers were not quoted, indicating that the employees might not have been registered with the Scheme.

The Head of the Budget Agency explained that the delay in recording the NIS numbers in the register was caused by the Ministry having to wait on the employee’s registration number from the Scheme.
Since registration with the NIS has implications for social security and other related benefits, the Audit Office recommends that the Ministry aggressively follow up with the Scheme with a view to ensuring that all employees are promptly registered with the Scheme.

(2004/142) 913.

Amounts totalling $5.891M were expended on fuel and lubricants.
However, of the ten serviceable vehicles under the control of the Ministry, log books were not provided for five vehicles while there were partial submissions for the remaining five vehicles.

In the absence of log books, it could not be determined whether the journeys undertaken were properly authorised and whether there was effective control over the use of the vehicles.
The Head of the Budget Agency explained that all vehicles were not present during the course of the audit and hence the books could not have been presented.

The Audit Office recommends that the Ministry ensures that all records of the Ministry are made available to facilitate audit examination.

(2004/143) 217 914.

Fuel was being purchased on credit from the Guyana Oil Company (GUYOIL).
This practice was in breach of the financial regulations and/or circularised instructions, which do not provide for purchases to be made on credit.

The Head of the Budget Agency explained that arrangements were made with GUYOIL for the supply fuel on credit to the Ministry because of the inadequacy of the Ministry’s petty cash float.
The Audit Office recommends that the Ministry make the necessary representation to the Accountant General’s Department for an increased allocation for its imprest account in order to avoid the above situation.

(2004/144) 915.

The Ministry did not maintain a master inventory for the period under review.

In addition, sectional inventories were not periodically updated to reflect inter-departmental transfers.
In the circumstances, it could not be satisfactorily determined whether all fixed assets under the control of the Ministry were duly accounted for and properly safeguarded.

The Head of the Budget Agency gave the assurance that every effort would be made to ensure full compliance with the Stores Regulations.

916.

The operations of the stores at the Palms and the Mahaica Hospital were examined for compliance with stores accounting regulations and related procedures.
The following observations were made: (a) (b) there was a lack of segregation of duties in the purchasing and issuing of stores at the Mahaica Hospital.

It was observed that the officer who had responsibility for the purchasing and issuing of stores also maintained the stock ledgers; and a stock verification of a sample of forty-four items of stock on at the Mahaica Hospital and Palms stores respectively, revealed discrepancies in respect of forty-one items when comparison was made with the stock records.
In thirty-eight instances there were shortages.

The Audit Office recommends that the Ministry take appropriate measures to ensure that an effective storekeeping and stores accounting system is in place at the Palms and Mahaica Hospital stores.

(2004/145) 917.

In my previous reports, mention was made of the old age pension and public assistance imprest bank account No.

3039, with an allocation of $130M.

The balance of $8.2M in this account was transferred to the Consolidated Fund in 2003.
The difference of $121.8M represents (a) reimbursements totalling $30.5M which were incorrectly deposited into the present imprest account No.

3191 and (b) payments totalling $91.3M which were made but had not been reimbursed by the Accountant General’s Department.

The Audit Office had recommended in its 2003 Report that the Ministry reimburse the imprest bank account No.

3039 with the amount of $91.3M and to transfer the amount of $30.5M from account No.

3191 to account No.

3039.


However, although the amount of $30.5M was transferred to the Consolidated Fund, there was no evidence that measures were taken to reimburse account No.

3039 with the amount of $91.3M.

218 The Audit Office again recommends that the Ministry in collaboration with the Accountant General’s Department take appropriate measures to reimburse the imprest bank account No.
3039 with the amount of $91.3M, so that the full imprest sum of $130M can be surrendered to the Consolidated Fund and the account be closed.

(2004/146) 918.

The contract for the printing of 35,000 and 38,000 old age pension and public assistance coupons books respectively, were awarded in the sum of $1.790M by the Central Tender Board.

As at 13 January 2005, the full amount was paid to the supplier.
The Field Auditor and the Director of Social Services were responsible for receiving the books and the books were delivered to the Ministry in eleven batches over a period of six weeks.

919.

The books were uplifted from the stores upon request, recorded in a register and placed in a safe located in office of the Chief Social Worker.

The books were then distributed to the Social Security Officers based on requests made on Issue Sheets, approved by the Chief Social Worker.
The Officers were required to acknowledge receipt of the books on the Sheets, which were retained by the Chief Social Worker.

However, the books were not issued in sequential order and annotations were not made in the register.

920.

The system provides for a controlled forms register to be maintained to record all books received.

However, this record was not maintained during the period under review.
As a result, it could not be determined whether there were proper controls for the receipt and issues of the books to the pensioners and other individuals.

In addition, 783 and 2,196 old age pension and public assistance coupons books respectively, which were returned to the Stores, were not subject to store keeping procedures as outlined in the Stores Regulations.

The Head of the Budget Agency gave the assurance that every effort would be made to ensure full compliance with the Stores Regulations.

921.
921.

In my 2002 and 2003 Reports, it was stated that irregularities involving 8,078 old age pension and social security coupons valued at $13.959M were uncovered.

Some of the officers implicated had made restitutions totalling $3.844M.

At the time of reporting, the Police were still investigating the matter.

219 Capital Expenditure Division 545 Subhead 12068 - Buildings 922.

An amount of $6M was allocated for the rehabilitation and rewiring of the Ministry’s building.
Amounts totalling $5.352 M were expended as follows: Description Rehabilitation of Head Office building Rewiring of Head Office Rehabilitation of Wards 6, 7 & 8 Palms Installation of generator Purchase of materials Total Amount $’000 1,820 793 327 1,844 568 5,352 923.

As can be noted, rehabilitation works were undertaken at the Palms and a generator was installed at Head Office.

However, there was no evidence that approval was granted for a change in Programme to undertake the works.

924.
924.

Twelve contracts totalling $2.613M were awarded to the lowest bidders to execute the works at Head Office.

As at 31 December 2004, the full amounts were paid to the contractors.

The works were completed and were physically verified.

925.

In relation to the works undertaken at Wards 6, 7 & 8 of the Palms, the contract was awarded to the lowest bidder in the year 2003 in the sum of $3.488M.
There was an approved variation of $481,500 which increased the contract sum to $3.970M, with 3.736M being paid to the contractor as at 31 December of that year.

An amount of $196,623 was paid to the contractor during the current reporting period.

The difference of $130,000 represents the payment for consultancy services in relation to the works.

The works were completed and were physically verified.

Division 546 – SIMAP Subhead 19018 - SIMAP (PHASE III) 926.
The sum of $426.438M was expended to (a) improved physical infrastructure in nursery, primary and secondary schools (b) development of specific services to vulnerable groups via NGOs (c) provision for social and economic growth and development in poor communities and (e) provision for provision for technical assistance and training in poor communities.
The Project is funded by the Government of Guyana and the Inter-American Development Bank at an estimated cost of US$22.2M and is subject to separate financial reporting and audit.

220 927.

The project commenced in 2002 and is of 4-year duration.
As at 31 December 2004, amounts totalling US$4.544M were expended and the following works were completed: • • • • • Construction and rehabilitation of schools at Watooka, One Mile, Hampton Court, La Harmonie, Cornelia Ida, Enterprise, 47 Miles, Anarika, Lanabali and Arakaka; Rehabilitation of the Wismar Day Care Centre and drains at Leguan and Leguan; Rehabilitation and extension of the Hopetown, Wowetta and Kildonan Community Centres; Construction of Nappi’s Women’s Centre, Great Falls Teachers’ House and multi purpose building at Potarinau; and Upgrading of the East Canjie residential roads.
Subhead 25060 – Office Equipment 928.

An amount of $2.1M was provided for the purchase of desks, chairs, UPS and fans.

Amounts totalling $2.097M were expended on the purchase of computers and accessories, workstations, refrigerator, printers, calculators, suite, television, desk and chair.

The items purchased were verified as having been received.

However, they were not inventorised.

Subhead 25061 – Equipment 929.

An amount of $4.8M was provided for the purchase of one generator for the Ministry.
The contract for the purchase of the generator was awarded to the lowest bidder in the sum of $4.395M.

As at 31 December 2004, the full amount was paid to the supplier.

The generator was verified as having been received and properly brought to account AGENCY 51 & DIVISION 507 MINISTRY OF HOME AFFAIRS (EXCLUDING POLICE) Current Expenditure 930.

The authorized staffing of the Ministry was 1,059 while the actual staff in place as at December 2004 totalled 855, giving a vacancy rate of 19%.
Some of these vacancies were at senior levels.

It is obvious that this level of vacancy would have an adverse effect on the operations of the Ministry and in particular, the level of internal control needed to ensure adequate checks and balances.

The Head of the Budget Agency, however, explained that this state of affairs was due to budgetary restrictions.

221 931.
221 931.

The purchase of mattresses from the provisions for Materials, Equipment and Supplies were awarded by the Ministerial Tender Board in the form of six contracts totalling $2.527M to two suppliers.

These contracts were divided to avoid adjudication at the level of the Central Tender Board.

The Head of the Budget Agency acknowledged the circumstances of the breach and explained that it was a regrettable oversight.
Nonetheless, the purchases were received and properly brought to account in the books.

932.

A scrutiny of the costs of Vehicle Spares and Services revealed high maintenance costs of vehicles under the control of the Ministry.

For the period under review, twelve vehicles incurred maintenance costs ranging from $1.214M to $308,900, an average of $479,572.

The Head of the Budget Agency acknowledged this observation and indicated that the maintenance costs of vehicles were now being more closely monitored.
933.

In relation to purchases under the Other Good and Services Purchased line item, where $19.540M were expended the Ministry was still to receive two hundred and twelve batons valued at $53,000 from a local supplier.

The Head of the Budget Agency acknowledged this and endeavoured to collect the outstanding items.

934.
934.

Of purchases valued at $102.553M from the Other Operating Expenses line item the receipt of goods totalling $1.813M could not be determined, since there was no related evidence in the stock records of the Prisons department.

In a related matter, goods valued at $3.971M were also not recorded in that department’s stock ledgers.
The Head of the Budget Agency indicated that an investigation carried out into the matters above led to the dismissal of one officer, while corrective action was being taken with regards to the omissions from the stock ledgers.

Capital Expenditure Subhead 12006 - Buildings (Prisons) 935.

The sum of $25M was allocated for the rehabilitation of the solitary division at Mazaruni Prisons, the bachelor’s quarters at Timehri Prisons, the infirmary and the old kitchen at Georgetown Prisons.
Amounts totalling $24.288M were expended, as follows: Description Rehabilitation of the solitary division at Mazaruni Prisons ” ” ” ” bachelor’s quarters at Timehri Prisons ” ” ” ” old kitchen at Georgetown Prisons ” ” ” ” Infirmary Block – Georgetown ” ” ” ” Mazaruni Prisons Consultancy services Total Amount $’000 11,962 4,226 2,860 2,588 1,780 872 24,288 222 936.
As required by regulations, the rehabilitation of the Mazaruni Prisons was awarded by Cabinet, while approvals had emanated from the Central Tender Board for the remaining works.

With the exception of the extension of the Brick Block at Mazaruni Prisons, which was awarded to the second lowest bidder, the other works were awarded to persons who had bid lowest.

The lowest bidder did not secure the award for the extension of the Brick Block because of disqualification for incomplete bid security.

937.
937.

An examination of the records revealed that progress payments under the contracts were adequately certified.

The works on the bachelor’s quarters at Timehri Prisons were not verified because of the unavailability of personnel to properly identify the works.

However, this project would be assessed during the audit for 2005.

In relation to the other projects the works confirmed generally to specifications.

Subhead 12007 - Police Stations and Buildings 938.


The amount of $90M was allocated to (a) complete police stations and building at Mibucuri, Anna Regina, Marine building, Officers’ quarters, Kamarang, Annai, TSU arms store and Bartica; (b) Rehabilitation of police stations at Cato, Kaikan, Leguan, FAPC mess hall, kitchen, library and Brickdam lock-ups; and (c) construction of police station at Sophia.
The sum of $79.499M was expended, as follows: Description Amount $’000 Total $’000 (a) Completion of Police Stations and buildings at: Bartica Police Station Mibicuri Police Station Kamarang Police Station Marine Police Station Ground floor of TSU building Officer’s quarters Anna Regina Police Station Annai Police Station (b) Rehabilitation of Police Stations at: FAPC Mess Hall, Kitchen and Library Leguan Police Station Police Station at Kato Kaikan Police Station Brickdam lock-up (c) Construction of Sophia Police Station (d) Rehabilitation Works CID Marine Police Station Wharf Consultancy services Building permits for Marine & Sophia Police Stations Total 223 17,285 6,434 3,792 2,782 2,308 1,975 1,699 185 6,217 5,104 3,906 3,709 3,316 5,461 3,229 36,460 22,252 8,693 8,690 3,362 42 79,499 939.
With the exception of the Bartica Police Station that was awarded by Cabinet in the year 2002, the works had the approval of the Central Tender Board.

The lowest bidders were the recipient of the awards and payments under the contracts were based on certified works.

940.

A new contract had to be awarded for works on the Bartica Police Station since in October 2004 the original contract was terminated by the Ministry because of a lack of diligence on behalf of the contractor.
Amounts totalling $3.422M were paid to the contractor during the period reviewed.

It was however noted, that before its termination an approved variation of $8.645M had increased the contract sum to $25.469M.

A sum of $20.135M was also expended from this total.

The new contract was awarded in the sum of $17.128M and payments totalling $13.863M were made for certified works.

941.
941.

The works for the Mibicuri, Kamarang, Annai, Kato, Kaikan, Anna Regina and Leguan Police Stations and Officers’ Quarters in Young Street were not verified for varying reasons.

The examination of these works has been reprogrammed and where discrepancies arise, these findings would be included in the Auditor General’s Report for the year 2005.

In relation to the other works, these were completed according to specification.

Subhead 12008 – Fire Ambulances and Stations 942.


The amount of $25M was allocated for the construction of a new fire station in Linden, rehabilitation of officer’s quarter in New Amsterdam and payment of retention for Anna Regina.
The amount of $15.462M was expended as follows: Description Construction of Linden Fire Station Rehabilitation officer’s quarter A Rehabilitation of officer’s quarter B Retention for Anna Regina Fire Station Consultancy services Total Contract Sum $’000 16,932 3,142 3,142 40,036 - Amount $’000 6,752 2,985 2,985 2,002 738 15,462 943.

The contracts for the works were all awarded to the lowest bidders.

In each case, the Central Tender Board approved the award.
The payments to contractors were in accordance with the terms and conditions of the contracts and were based on certificates from the supervising consultant.

The rehabilitation works on Officers’ Quarters A and B were still to be verified.

However, in relation to the other projects these confirmed generally to specifications.

224 Subhead 12009 – Buildings (Home Affairs) 944.

The amount of $2.5M was allocated for the extension of the Ministry’s head office building and payment of retention.
Amounts totalling $2.472M were expended, as follows: Description Electrical works Purchase of windows Installation of windows Total Amount $’000 1,000 840 632 2,472 945.

As can be noted the extension to the Ministry’s head office building was not undertaken.

Further, an approval to change the programme to accommodate the works undertaken was not obtained.
The Head of Budget Agency explained that the damage done to the building by inflammable device resulted in the urgent need to divert from the original programme.

She indicated that while she regrets that the approval was not obtained in writing, oral approval was granted by the competent authority.

Nevertheless, there was adherence to Tender Board Procedures and the goods and services were received and physically verified.
The Audit Office recommends that the Ministry ensure that approvals for changes in programmes are obtained in writing, even if oral approval had been granted to modify the Ministry’s capital profile.

(2004/147) Subhead 17002 – General Registrar’s Office 946.

The amount of $4M was allocated for the preservation and binding of records, purchase of binding materials, filling cabinets, chairs, fans, refrigerator and writing desks.
Amounts totalling $2.753M were expended on the following: Description Quantity Amount $’000 Preservation and binding of records Refrigerators Guests chairs Filing cabinets Desks Binding materials Fans Total 3 11 2 3 - 12 1,969 215 152 150 121 107 39 2,753 225 947.

Tender Board procedures were observed in relation to the acquisition to the goods and services.

These were also received and properly brought to account in the books and were verified.

Subhead 24004 – Land & Water Transport (Police) 948.
The amount of $100M was allocated for the purchase of motor vehicles, boats and outboard engines.

A sum of $61.070M was also received by supplementary provision, which revised the allocation to $161.070M.
Of this sum, amounts totalling $160.770M were expended, as follows: Description Quantity Amount $’000 Double cab pick-up/land cruiser Motor cars Motor cycles Single cab pick-up Mini buses Flash lights Engines Trucks Boats Canters Freights Charges Total 12 27 29 13 3 46 5 2 4 2 36,707 34,860 30,380 27,759 6,000 5,933 5,658 4,200 3,655 3,600 2,018 160,770 949.

In every case Tender Board Procedures were observed by the Ministry and the lowest bidders had received the awards.
A physical verification exercise revealed that vehicles valued at $24.375M, as shown below, were still not received on 20 February 2006, when a final exercise was conducted.

The Head of Budget Agency explained that the outstanding vehicles were either in the country awaiting clearance or were shipped.

Nevertheless, the other acquisitions were inventoried.
Description Quantity Single cab pick-up Double cab pick-up Motor cycles Truck Total 3 4 7 1 Amount $’000 5,800 9,000 7,675 1,900 24,375 226 Subhead 24006 – Land & Water Transport (Fire) 950.

The amount of $16M was allocated for the purchase of one land rover with appliances for Linden Fire Station.

A supplementary provision of $22.942M was approved to facilitate the purchase of another land rover, a double cab pick-up and a mini bus.

This revised the allocation to $38.942M.


The full amount was expended, as follows: Description Quantity Water Tank (land Rover) Double cab pick-up Mini bus Total 2 2 1 Amount $’000 31,442 5,700 1,800 38,942 951.

The purchases were all subjected to the required Tender Board Procedures and had been approved.

The vehicles were also received and inventoried.

Subhead 24007 - Land & Water Transport (Prisons) 952.

The sum of $2.350M was allocated for the purchase of a truck.
Supplementary provisions totalling $3.102 were also approved to enable the purchase of a mini bus, a motorcycle and a gearbox.

This revised the allocation to $5.452M.

Of the revised allocation, amounts totalling $5.257M were expended to acquire the items.

The procurement of the vehicles and gear box was approved by the Central Tender Board and adequate stores accounting procedures were utilized on their receipt.

Subhead 25012 - Equipment & Furniture (Police) 953.
The amount of $15.5M was allocated to purchase beds, chairs, desks, photocopiers, freezers, wardrobe, vanities and filing cabinets.

The allocation was, however, increased to $18.025M as a result of a supplementary provision of $2.525M, which was approved to facilitate the acquisition of additional equipment.
Amounts totalling $17.495M were expended, as follows: 227 Description Quantity Amount $’000 Photocopiers Beds Chairs and desks Refrigerators and freezers Typewriters and fax machines Air conditioner units Wardrobes and vanities Filling cabinets Dinette Sets Suites Total 4 150 246 12 16 6 17 10 2 2 4,687 4,485 2,649 1,805 1,220 993 757 380 320 199 17,495 954.

In every case, Tender Board Procedures were adhered to and the requisite approval obtained for the purchases.
The items were also received and properly brought to account in the books of the Ministry.

Subhead 26001 - Equipment (Police) 955.

The amount of $70M was allocated to purchase (a) traffic, security, communication, photographic, bomb disposal and musical equipment and passport readable machine, (b) Arms and ammunitions and (c) mounted branch horses.
The allocation was increased to $109.800M as a result of supplementary provisions totalling $39.800M, which was approved for the purchase additional equipment.
Amounts totalling $109.569M were expended, as follows: Description Communication equipment Arms and ammunitions Photographic equipment Traffic equipment, helmets, barriers, radars, etc 10 Computers, 1 server & accessories Mounted branch: 10 horses, 6 saddles & 4 spurs 13 Brush cutters 3 Televisions and 40 fans Boats Total Amount $’000 39,611 39,950 14,552 5,844 4,150 2,401 1,736 766 559 109,569 228 956.

The purchases were all subjected to the required Tender Board Procedures.
However, a physical verification exercise revealed that some orders, namely, arms and ammunitions, double pans and spurs with a total value of $9.442M, were not received up to the time of reporting.

In a related matter arms and ammunitions valued at $17.730M ordered during the year 2003, were still outstanding.

The Head of Budget Agency explained that the supplier had encountered transhipment problems, which were directly related to international restrictions.
She, however, indicated that the shipment was due in the first quarter of the year 2006.

Subhead 26002 - Communication Equipment (Fire) 957.

The sum $3.5M was allocated to purchase VHF repeated, VHF mobile radio sets, base antenna, antenna masts, battery chargers, VHF portable radio, portable radio chargers, portable radio batteries and switchboards.

Amounts totalling $3.497M were expended on the purchase of the items, which were acquired from two local firms.
The Central Tender Board adjudicated and approved the purchases.

The items were received and subjected to stores accounting procedures.

Subhead 26003- Tools and Equipment (Fire) 958.

The sum of $6M was allocated for the purchase of delivery hoses, suction hoses, light pump, monitors, low level strainers, cradle jack, power saws, socket sets and hose patching machine.
A supplementary provision in the sum of $12.201M was approved for the purchase additional equipment and this increased the allocation to $18.201M.

Amounts totalling $18.178M were expended on the following: Description Quantity Protective suits Delivery hose Breathing apparatus Socket sets Total 31 32 6 9 Amount $’000 8,437 5,736 3,764 241 18,178 959.

The awards were approved by Central Tender Board and the items purchased were received and properly brought to account in the books of the Ministry.
Subhead 26004 - Other Equipment (Prisons) 960.

The sum of $2.8M was allocated for the purchase of printers, monitoring camera and hand held sets.

A supplementary provision of $5.481M, which increased the allocation to $8.281M, was approved to purchase additional equipment.

Amounts totalling $8.133M were expended, as follows: 229 Description 1 Generator Life jackets, cement, etc.
3 Computers, 3 UPS, 1 stabilizer, etc 7 Radios and 7 batteries chargers 25 Cameras Installation of cameras Total Amount $’000 2,898 1,594 1,155 995 912 579 8,133 961.

In every case, Tender Board Procedures were adhered to and the requisite approval obtained.

However, there was an inappropriate inclusion in the expenditure of an amount of $458,000, which represented the value of a quantity of life jackets and cement.

The amount should have been charged to the Ministry’s current provision.
Nevertheless, the purchases were verified as having been received and properly brought to account.

Subhead 26005 - Agricultural Equipment (Prisons) 962.

The sum $2.3M was budgeted to purchase a portable sawmill and extension of pens.

Amounts totalling $2.073M were expended in relation to the projects.

As in other cases, Tender Board Procedures were observed and the requisite approvals obtained.

The sawmill was received and inventoried.

Subhead 26006 - Equipment (Home Affairs) 963.


A sum $0.600M was allocated for the purchase of air conditioners, metal detector and fire extinguishers.

Amounts totalling $0.563M were expended to purchase three air condition units, one metal detector and one fire extinguisher.

The purchases had satisfied Tender Board Procedures and were approved.

The items were also received and accounted for in the books.

Subhead 26007 - Office Equipment and Furniture (Fire) 964.
The sum of $1M was allocated for the purchase of chairs, photocopier and conference table.

A supplementary provision in the sum of $0.592M was approved to purchase additional equipment, and this revised the allocation to $1.592M.

Amounts totalling $1.583M were expended to acquire two computers, one photocopier, one conference table and twenty-six chairs.

In this regard, Tender Board Procedures were observed and the items received and inventoried.
230 Subhead 26008 - Office Equipment and Furniture (Home Affairs) 965.

The sum $1.100M included the purchase of filing cabinets, chairs, photocopier, desks, refrigerator and fans.

Amounts totalling $1.056M were expended in the acquisition of five computers and related accessories, one refrigerator, two printers, one fan, six filing cabinets and nineteen typist chairs.

As can be noted, the photocopier and desks were not obtained.
Tender Board Procedures were however observed and the requisite approval received for the purchases.

The items were also received and properly brought to account.

Subhead 26009 - Police Complaints Authority 966.

The sum $0.300M was budgeted for the purchases of filing cabinets, air condition unit, fan and refrigerator.

Amounts totalling $271,000 were expended to acquire the items.
The requisite Tender Board Procedures were observed to enable the related purchases and it was noted that all were received and properly brought to account.

AGENCY 51 MINISTRY OF HOME AFFAIRS PROGRAMME 2 – GUYANA POLICE FORCE Current Expenditure 967.

Of the expenditure of $638.186M under Benefits and Allowances, an amount of $287.209M was expended on the purchase of items of military kit, such as, uniform materials, boots, socks, ribbons shoes, musketry, belting and buttons.
These were deemed inappropriate charges to the line item, since allowances or benefits as an accounting concept connotes the receipt of cash or kind by a payee for his or her use or consumption.

This is not the case with military kit as it remains the property of the Guyana Police Force and must be surrendered by the recipient at the end of their tenure.

The Head of Budget Agency explained that it was customary to budget for such expenditure under the line item.
The Audit Office recommends that the Guyana Police Force engage the Ministry of Finance with a view to ensuring that future budgets are more prudent in its categorisation of the provisions for the purchase of uniforms and other items of military kit.

(2004/148) 968.

The purchases of military kit also included eighty-nine instances totalling $251.079M that were awarded by the Departmental Tender Board, but which were subdivided to avoid the adjudication by Central Tender Board.
The Head of Budget Agency acknowledged this and indicated that corrective action was taken to avoid future occurrences.

The following are examples of the observation made: 231 Date 4 May 2004 ” ” ” ” 24 June 2004 ” ” ” MTB No.
140/ 04 141/ 04 142/ 04 143/ 04 144/ 04 255/ 04 256/ 04 257/ 04 259/ 04 Description Purchase of socks ” ” ” ” ” ” ” ” ” ” ” ” Purchase of gabardine materials Purchase of ” ” Purchase of shirting materials ” ” ” ” Amount $ 450,000 450,000 450,000 450,000 450,000 590,750 590,750 590,750 590,750 969.

In my previous report mention was made of apparent irregularities regarding items of uniform.

This matter was reportedly being investigated, but details of its progress were not available.
In a related matter, it was observed that eleven contracts totalling $4.981M were awarded for the supply of cloth, boots and socks.

However, neither the supplier nor his business could be located at the address stated on invoices.

970.

An examination of the schedule of contributors to the National Insurance Scheme (NIS) revealed that twenty-nine employees were without NIS numbers, indicating that these employees were not registered with the scheme.
The Head of Budget Agency discussed an effective system that was put in place to have these officers registered.

971.

In relation to Office Materials and Supplies, there were forty-four instances where breaches of Tender Board Procedures were observed.
Thirteen amounting to $1.595M had required a system of quotations, twenty-two valued at $8.555M were subdivided to avoid the adjudication of the Departmental Tender Board and nine with a sum of $7.169M should have had the approval of the Central Tender Board.

The Audit Office recommends that the Guyana Police Force adhere strictly to the requirement of the Tender Board Regulations.
As far as possible, it should co- ordinate its purchases in such a manner so that adjudication is done at the appropriate level.

(2004/149) 972.

Amounts totalling $98.599M were expended on fuel and lubricants.

An examination of the fuel register revealed that it was not properly maintained and was not written up for several days, resulting in discrepancies, such as, differences between the physical stock and the fuel ledger.
There were also five instances, where ninety gallons of gasoline were issued without the required acknowledgements.

On discussing the issue, it was noted that prompt action was taken to update and balance the fuel ledger.

However, the fact that the record was written up to date and balanced did not alleviate the absence of adequate supervisory checks and the lax accounting for fuel supplies.

Similar observations were made in respect of lubricating oil and dieseline.
232 The Audit Office recommends that the Guyana Police Force take measures to review the internal controls over the receipt and issues of fuel and lubricants.

More importantly, action should be taken to ensure that the supervisory controls instituted are working as required.

(2004/150) 973.

Of the 345 vehicles in use by the Force, log books for 302 vehicles were not presented for audit examination.
In the absence of log books for most of the vehicles, it could not be determined whether there was proper accountability for the fuel purchased and whether there was effective control over the use of these vehicles.

To alleviate this situation, it was suggested that the Force’s Administration take action to have stations and outposts surrender log books to the Transport Officer at the end of each year, but this suggestion was apparently not implemented.
On the log books presented, these were not properly maintained as some were in a deplorable condition, had illegible handwriting and in every case the person authorising the journeys failed to affix their signature.

There were also cases where some books were not written up for the entire period.
The Audit Office recommends that the Guyana Police Force ensure that suitable internal controls are in place to monitor the use of all vehicles under its control and that measures are implemented to guarantee the proper maintenance of log books and to have them presented for audit scrutiny.

(2004/151) 974.
(2004/151) 974.

The sum of $75.248M was expended on Rental and Maintenance of Building, as follows: Description Amount $’000 Total $’000 Repairs to Police Stations: Ituni Police Station Whim Police Station Wakenaam Police Station Kwakwani Police Station Ruimveldt Police Outpost Kitty Police Station Purchase of building materials Repairs to living quarters at: Mc Kenzie Police Station Anna Regina Police Station Meadow Brook Compound Block 1 Meadow Brook Compound Block 11 Mounted Branch Quarter No.
217 Janitorial and cleaning Repairs to 3 fences & 1 water trestle Final payments on 2003 for 5 contracts Rental of building Repairs to TSU Total 233 4,930 4,314 3,988 3,437 2,794 2,707 6,420 3,122 2,889 1,755 145 22,170 24,931 14,331 7,030 3,142 2,487 720 437 75,248 975.

In relation to repairs, the contract for the water trestle at Brickdam Police Station was awarded by the Departmental Tender Board, while the others had the approval of the Central Tender Board.
The second lowest bidder received the award in eight instances, namely, the Ituni, Whim, Kitty, McKenzie and Anna Regina Police Stations, Officers’ quarters at Block II Meadow Brook and Mounted Branch Compound and Ruimveldt Police Outpost.

It was noted that in the case of the Whim Police Station the lowest bidder was disqualified because of a record of poor quality work.

However, the reason given in the other instances was that the bidders were below the Engineer’s estimate.
This fact was not supported by evidence of the validity of the prices quoted in the estimates.

The other works were nevertheless awarded to the lowest bidders.

976.

For varying reasons physical verification exercises were not yet conducted on the works at the Anna Regina, Ituni, Whim and Wakenaam Police Stations.
However, with the exception of the Kitty Police Station, where the works were nine months behind scheduled completion and the quarters at Mounted Branch, which was terminated because of a lack of diligence on the part of the contactor, no discrepancies were observed during the inspection of the other works.

977.
977.

The purchase of building materials were undertaken by six hundred miscellaneous transactions totalling $23.958M that were under the limit of $90,000 and six transactions valued at $0.973M between the limits of $90,000 and $180,000.

There was adherence to the requirement for a system of quotations with respect to the latter.

Based on test checks carried out, the purchases were received and recorded in the books.

978.
978.

In a related matter, the inclusion of the sum of $3.142M, expended for repairs to the water trestle at Brickdam and fences at Special Branch, La Grange Police Station and Meadow Brook Quarters, was deemed inappropriate.

The expenditure should have been met from Maintenance of Infrastructure.

234 979.
Amounts totalling $14.454M were expended on Maintenance of Infrastructure, as follows: Description Contract Sum $’000 Amount $’000 Purchase of building materials Repairs to fences: Special Branch Wismar Police Station Meadow Brook Living Quarters CID Head Quarters Repairs to water trestles: Brickdam Police Station Construction Dept, Eve Leary CID Head Quarters Police Day Care Repairs to living Quarters: Meadow Brook block 11 Repairs to arm store – TSU Repairs to gate at CID 5,499 2,663 2,597 205 959 333 304 356 3,811 540 231 4,250 3,052 2,015 1,643 205 240 333 304 356 1,285 540 231 Total 14,454 980.
The purchases of building materials were undertaken by ninety-two transactions, but only one was above the Head of the Budget Agency’s limit and required adherence to a system of quotations.

In this regard, Tender Board Procedures were fully observed.
However, pertinent information, such as, the numbers of the vouchers and requisitions, were not recorded in either the goods received book or stock ledger, resulting in an inability to ascertain whether all the items purchased were received and properly brought to account.

981.

There were six instances where the awards of contracts for repairs had not satisfied Tender Board Procedures.
In the case of the arms store at TSU, for which $0.540M was expended, the Departmental Tender Board adjudication was required, but this procedure was not utilised.

Also, a system of quotations was not utilised for the repairs to fence at CID Head Quarters, construction of water trestle at Eve Leary, CID headquarters, Police day Care and the repairs to CID gate.

These works were all awarded to one contractor.


The Head of the Budget Agency indicated that these were emergency works and as such procedure was inadvertently overlooked.

235 982.

In relation to other awards, these had satisfied Tender Board Procedures.

It was however noted that with regards to the fences at Special Branch, Wismar Police Station and Meadow Brook, the second lowest bidders had received the awards, while the third lowest was chosen for the water trestle at Brickdam Police Station.
Here again, the reason given was that the lower bidders were below the Engineer’s estimate, but there was no evidence to determine the validity of the prices quoted in the estimates.

Nevertheless, all works were physically verified and these confirmed generally to specifications in the related bills of quantities.

983.

Amounts totalling $59.099M were expended on Vehicle Spares and Maintenance.

The maintenance costs of vehicles under the control of the Guyana Police Force were noted to be high.
Particularly, for the period under review, ten vehicles incurred an average of $673,000 in maintenance costs.

The Head of the Budget Agency acknowledged this observation, which was attributed to a number of accidents and other circumstances relating to the Force’s action against the crime wave that occurred during the year.

In a related matter, the Transport Workshop failed to maintain bin cards to record receipts and issues of items of stores.

984.
984.

Amounts totalling $35.598M were expended on telephone charges for 352 permanent telephones lines, thirty short-term lines and twenty mobile phones.

An analysis of this expenditure revealed that overseas telephone calls amounted to $1.543M, but an overseas telephone calls register was not maintained to monitor the calls made and to ensure that the cost of private calls is recovered.

A similar observation was made in respect of telephone charges amounting to $2.502M for cellular calls.
The Audit Office recommends that the Guyana Police Force introduce an overseas calls register as early as possible to enable it to monitor all overseas calls and to ensure that recoveries are made for all private calls.

(2004/152) 985.

The electricity charges register was not written up for the three quarters April 2004 to December 2004.

Further, of the sum of $40.8M paid as electricity charges, vouchers totalling $25.973M had no supporting documentation.
As a result, the completeness, accuracy and validity of the payments made could not be determined.

The Head of the Budget Agency acknowledged this observation and explained that this was as a result of lump sum payments to the electricity firm, which is currently being reconciled.

A similar observation was made with respect to water charges where vouchers totalling $4.978M were without supporting documents.
The water charges register was also not properly written up and it was noted that there were omissions of payments totalling $6.318M.

The Audit Office recommends that the Guyana Police Force make a special effort to obtain the necessary documentation in support of payments made, update the electricity and water registers and ensure that the balances of both accounts are reconciled and provided for audit examination.

(2004/153) 236 986.
(2004/153) 236 986.

At the time of reporting, 289 vouchers valued at $37.771M were not presented for audit examination.

In the circumstances, it could not be determined whether value was received for the sums expended.

There were also 710 vouchers totalling $174.688M that had no supporting documentation.

As such, the completeness and accuracy of the expenditure could not be determined.
The Audit Office recommends that the Department make a special effort to locate these vouchers and to have them presented for audit examination.

(2004/154) 987.

The bank reconciliation for ordinary imprest Account № 3035 reflected an unreconciled difference of $86,000.

A similar situation was observed with standing imprest № 3033 where unreconciled differences ranging from $552,379 to $1.028M were observed.
In a related matter, the reconciliation statements were not examined and certified by supervising personnel.

The Audit Office recommends that the Guyana Police Force take steps to determine the reasons for the unreconciled differences and to have them cleared.

(2004/155) AGENCY 52 & DIVISION 514 MINISTRY OF LEGAL AFFAIRS Current Expenditure 988.

The actual staffing of the Ministry as at 31 December 2004 was 105 when compared to the authorized staffing of 148.
This reflects a vacancy rate of 29% which would have an adverse effect on the operations of the Ministry and in particular the level of internal control needed to ensure adequate checks and balances.

The Head of the Budget Agency explained that this state of affairs was due to budgetary restrictions.

989.

An examination of the register of contributors for National Insurance Scheme(NIS) revealed that there were eleven employees whose National Insurance numbers was not recorded therein.
The register also bore no evidence of supervisory checks.

The Head of the Budget Agency explained that some of these officers are no longer on the job.

Since registration with the NIS has implications for social security and other related benefits, the Audit Office recommends that the Ministry ensures that all employees are registered promptly.

(2004/156) 990.
(2004/156) 990.

An examination of the log books for the three vehicles for the Ministry revealed that there was no evidence in the log books that the journeys were authorized.

Further, one of the vehicles – PHH No.

5882 was involved in an accident and a losses report was not filed with the Finance Secretary.

A satisfactory explanation was not obtained.

The Audit Office recommends that the Ministry ensure that all journeys are authorised and a loss report is filed with the Finance Secretary.
(2004/157) 237 991.

An amount of $94M was paid to the Council of Legal Education as contributions for law students.

However, sufficient details were not provided as to the number of students paid for, the amount previously paid and amount owing for 2004.

As a result, we were unable to determine how the figure was arrived at and whether the expenditure was properly incurred.
The Head of the Budget Agency explained that this file was misplaced and that the Ministry wrote the Council of Legal Education requesting details and confirmation of the amount paid.

However, at the time of reporting no information was provided.

The Audit Office recommends that the Ministry follow up the request with the Council of Legal Education and communicate the results to this Office.

(2004/158) 992.
(2004/158) 992.

With regards to trade marks, a total of 536 applications were received for the period under review.

However, no licenses were issued in respect of these applications.

At the time of the audit the Department was only processing applications for 2002.

Further, the processing register bore no evidence of supervisory checks.

993.

A total of 3,232 applications were received by the Deeds Registry for the period under review in respect of the registration of business names.
However, it was observed that for forty one instances certificate numbers were utilised twice for different business.

994.

The State Solicitor Bank Account No.120 was reconciled for the period under review.

However, there was a reconciling balance of $834,412 that was still being brought forward.

There was also no evidence of preparation and certification of the bank reconciliation statements and banking was not done promptly.

The cash book bore no evidence of supervisory checks.

995.
995.

The bank reconciliation statements for the Public Trustee Bank Account No.270 revealed an unreconciled balance of $540,784 and banking was also not done promptly.

There was also no evidence of checking and certification of the bank reconciliation statements and the cash book bore no evidence of supervisory checks.

In addition an examination of the amount collected with the amount banked revealed a short deposit of $6.468M.
The Head of the Budget Agency explained that the amount was incorrectly deposited to the Public Trustee Bank Account instead.

The difference of $1.687M was deposited in August 2005.

996.

With regards to the Official Receiver Bank Account no.

330, a comparison of the amount collected with the amount banked showed an over deposit of $4.781M.

This was subsequently corrected.


The bank reconciliation statements for this account also had no evidence of checking and certification and the cash book bore no evidence of supervisory checks.

997.

Thirty-four payment vouchers totalling $19.618M were prepared and paid from these three bank accounts to various individuals.

However, none of the vouchers were authorized and approved for payment by the Head of the Budget Agency or her representative.

998.
998.

An examination of payment vouchers revealed that all payment vouchers were certified and approved by the same officer.

For internal control purposes these two functions should be carried out by different officers.

238 Subhead 1201500– Buildings (Deeds Registry) Capital Expenditure 999.

The sum of $1M was allocated for the rehabilitation of building at New Amsterdam.

The entire allocation was expended to repair the vault at the said location.
Three contracts were awarded to tile, paint and install lamps and locks at the vault.

Two of the contracts were between the limits of $180,000 - $450,000 and would have required at least three quotations.

1000.

In addition, a change in programme was not seen to accommodate the repairs to the vault.

It should be noted that amounts were budgeted separately for the renovation of the vault under subhead 12014.

No expenditure was incurred on the vault under that subhead.
Subhead 1500300 – Strengthening of the Registry 1001.

The sum of $70M was provided for (a) Institutional Strengthening of the Deeds Registry and (b) Project management.

Supplementary allotment in the sum of $18.589M was approved taking the revised allotment to $88.589M.

According to the Appropriation Account, the sum of $74.114M was expended.

1002.

The Project is financed by the Government and the Inter-American Development Bank (IDB) and is subjected to separate financial reporting and audit.
The Project Agreement was signed on the 24 January 2000 with a completion date of 27 July 2004.

However, the Ministry requested an extension and this was granted by the bank to November 2005.

Audited financial statements are not due until ninety days after last disbursements when the financial statements for the entire project life would have to be prepared and audited.

Subhead 2501500 - Equipment (Deeds Registry) 1003.

The sum of $600,000 was voted for the purchase of office equipment.
Amounts totalling $597,500 were expended to purchase one laptop computer, chairs, water coolers and counter stools.

However, the expense vouchers for the following items were not located for audit scrutiny.

Nevertheless, the items purchased were verified as having been received and properly brought to account.

239 Subhead 1201300 – Building (Legal Affairs) 1004.

The sum of $3M was allocated for the rehabilitation of building, including walls and roof/ceiling.
The entire amount was expended as follows: Description Repairs to the roof: Middle section Southern end Eastern end Supervision cost Rehabilitation of the guard hut & painting of the PS’s office Total Amount $’000 864 897 900 178 161 3,000 1005.

An examination of the above works revealed the following: • The repair to the roof of the building was split into three parts and three contracts were awarded to the same contractor who was the lowest bidder in all three instances.
It would appear that these contracts were subdivided to avoid adjudication by the Ministerial Tender Board.

See details below: Date Contract No Contract Sum $ Details 13.10.2004 04.10.2004 02.11.2004 46/2004 42/2004 58/2004 864,014 899,296 897,290 Repair to middle section of roof Repair to eastern side of roof Repair to roof of southern side • The contracts for the above works were not advertised and no approval was seen for the selective tendering process used to award these contracts.
Further, a scrutiny of the tender board minutes and bid documents revealed that whenever the contractor mentioned above was awarded contracts by the Ministry , the same other two bidders bid for the work.

The addresses and other contact information for these other two bidders were never stated on the bid documents.

In addition, it is not sure what basis was used by the board to award the contracts since the Engineers’ estimates were not stated in the tender board minutes.
Subhead 24010- Land and Water Transport 1006.

No amounts were initially allocated for this subhead.

However, a supplementary allotment was approved in the sum of $ 9.926M to purchase vehicles for three judges.

The sum of $9.519M was expended to purchase three vehicles.

240 Subhead 25016 – Furniture and /Equipment (Legal Affairs) 1007.

The sum of $2M was voted for the purchase of air condition units and fire extinguishers.
The entire amount was expended to purchase, install and repair the air conditioners.

Subhead 2501700 - Equipment (State Solicitor) 1008.

The sum of $900,000 was voted for the purchase of office furniture including typist chairs and semi- executive chairs.

The entire amount was expended.

However, none of the seven expense vouchers totalling $899,675 were located for audit.
As a result, we were unable to determine exactly what items were procured, whether the payments were properly approved and authorised.

The Audit Office recommends that the Ministry locate the expense vouchers and submit them to this Office for verification.

(2004/159) Subhead 1201400- Supreme/Magistrate Court 1009.
The sum of $17M was voted for the installation of toilet facilities at New Amsterdam, electrical wiring and renovation of vault at New Amsterdam; renovation of Fort Wellington Magistrate Court and electrical wiring of Supreme Court building.
Amounts totalling $11.588M were expended as follows: Description Additional work at Suddie Painting & installing carpet to Judges chambers 6A & Courts 4, 6 & 3 Supply and install 20 AC units Consultancy services Rehab of judges quarters Total Amount $’000 1,930 1,385 2,080 293 5,900 11,588 1010.

Three expense vouchers totalling $1.203M were not located for audit.
In addition, no expense vouchers or documentations were seen for the amount of $5.900M shown as expended for the rehabilitation of the Judges’ quarters.

1011.

The additional work at Suddie was approved by Cabinet and was completed by the contractor.

The painting of the judges’ chambers and the three courts were done by way of two contracts totalling $1.384M to the same contractor.
It should be noted that both contracts were signed on the 3 January 2005 and all documentation were backdated to 31 December 2004.

The contractor received payments on the 22 February 2005.

Neither of the contracts were advertised nor approval seen for waiver of tender board procedures.

241 1012.

In addition, an examination of the contracts with the expense vouchers revealed that there was a provisional sum of $25,000 for unforeseen works.
The contractor was paid the entire amount but details of the work done were not provided.

1013.

With respect to the supply and installation of the AC units, there were no annotations on the vouchers to indicate the locations where the AC units were installed.

Subhead 25005 - Equipment (Supreme/ Magistrate Court) 1014.

The sum of $3M was allocated for the purchase of office equipment.
There was a supplementary provision of $9.957M to provide furnishings for Suddie Magistrates taking the revised allotment to $12.957M.
The entire amount was shown as expended to procure various office equipment and furniture as shown below: Description Quantity Amount $’000 Computer systems Fridges Washing machine Gas Stoves Metal cupboards and filing cabinets Desk (various) Chairs (various types) A/C units Other office items Other household items Transportation Total 3 3 1 3 21 53 217 9 various 923 400 122 340 1,452 1,691 2,295 1,212 1,090 3,391 41 12,957 1015.
Physical verification of the items purchased for Georgetown revealed that none of the items were marked or inventorised.

A fixed asset register was kept by the PAS (F) ( Supreme Court) which did not always show the correct locations of the items while the Store keeper kept a permanent stores record.

However, not all the items purchased were recorded in the Store Keeper’s record.
Further, attempts were made to verify the items purchased but in the absence of markings and the correct location along with the absence of sectional inventories, we were unable to do so.

242 AGENCY 53 GUYANA DEFENCE FORCE Current Expenditure 1016.

An examination of the reconciliation statements for the salaries bank account No.

212005891 held at a commercial bank indicated an unreconciled amount of $0.597M as at 31 December 2004.
The closing balance of $11.904M for the year 2003 was significantly reduced to $0.597M.

The Head of the Budget Agency explained that they are in the process of identifying the remaining differences.

1017.

The cash book for the above-mentioned account reflected a balance of $1.892M as at 31 December 2004.

At the time of examination in October 2005, the amount was reduced to $232,526.

This amount represents salaries for persons working in other locations and those who have been struck off of strength.
The Head of the Budget Agency explained that efforts are being made to have the amounts cleared.

The Audit Office recommends that the Guyana Defence Force put systems in place to ensure that the salaries cash book reflect nil balances at the end of each month as a control mechanism for the payment of salaries.

(2004/160) 1018.
(2004/160) 1018.

Audit checks carried out on the salaries records revealed that the sum totalling $545.030M and $101.108M were paid in cash for computerised and manual salaries respectively for the period under review.

It is a requirement by the computer base IFMAS systems to minimize cash payments for salaries and other emoluments.
It was explained by the Head of the Budget Agency that systems would be put in place to minimise the payment of cash salaries and have staff working in other locations open personal bank accounts.

The Audit Office recommends that the Department put in place mechanisms to minimise cash payments in keeping with the IFMAS system, since large sums to cash on hand can lead to fraud being perpetrated.

(2004/161) 1019.

The unpaid salaries account No.


436 held at Bank of Guyana reflected a balance of $10.743M while the cash book showed a balance of $10.500M as at 31 December 2004 that had accumulated over several years.

For the period under review sums totalling $4.733M were verified as having been paid over to the Consolidated Fund.

The remaining amount of $7.953M still remains outstanding for period under review.
In addition, it was observed that reconciliation statements for the unpaid salaries account were hand written and were not certified by a supervising officer.

Further, it was observed in many instances that cheques were deposited into the bank instead of cash, which indicates that the cash on hand were used to encashed cheques.
Two hundred and thirteen instances totalling $4.452M were seen for the period under review where imprest, credit union and other cheques were encashed from the unpaid salaries kept at the Guyana Defence Force Finance Office.

243 1020.

With regards to payment of salaries, it was observed that unclaimed salaries were not refunded within the stipulated time to the Receipts and Payments Section of the Guyana Defence Force.
As a result of this weakness of internal controls, salaries were refunded three to four months after the official payday, which is not in keeping with the Financial Regulations.

A cash survey conducted in October 2005 revealed that the sum of $369,000 was missing from the vault.

The matter was brought before the Board of enquiry at the Guyana Defence Force where three officers were responsible for the missing cash, two of the officers were found guilty.
The other officer is on training overseas and the matter would be concluded upon his return.

The Head of the Budget Agency has promised that corrective action will be taken to have the unpaid salaries refunded within the stipulated time.

The Audit Office recommends that the Department investigate the discrepancy of $7.953M on the unpaid salaries account and pay all unpaid salaries into the account as stipulated by the Financial Regulations.
Also, the Department should put systems in place for officers to collect their salaries on a timely basis or have them open personal bank accounts so that their salaries can be deposited into their personal accounts.

(2004/162) 1021.

As mentioned in my 2003 report, the amount of $14.690M which was inappropriately utilized to meet appropriation account expenses was not recovered from subsequent appropriations.

As a result, the expenditure was not reflected in the Country’s accounts.
The Audit Office recommends that the Department provide the necessary documentation of the expenditure incurred so that the liability to the unpaid salaries account can be discharged.

(2004/163) 1022.
(2004/163) 1022.

Tender Board Regulations provides for the Head of the Budget Agency to be the Chairman of the Departmental Tender Board and it also stipulates that a representative from another Ministry holding the position of an Head of the Budget Agency or Principal Assistant Secretary to be present at all Departmental Tender Board meetings.
However the following were observed: • • • • • For the period January to May 2004, evidence was not seen that the Head of the Budget Agency was present at meetings held; A representative from another Ministry holding the position of Head of the Budget Agency or PAS – Finance was not present for the period January to June 2004; Departmental Tender Board minutes were not initialled by members of the Committee for the period under review; The minutes were prepared using stereotyped form, which indicated the date of the meetings and committee members; Pertinent information leading to the award of the contract was omitted from the minutes; and 244 • Departmental Tender Board approval was been sought on 26 September 2005 for dietary items purchased for the “Iron Weed Exercise” held in August 2005.
1023.

However, audit checks conducted in October 2005 revealed that the Head of the Budget Agency and a representative from the Ministry of Health are now members of the Departmental Tender Board Committee.

It should be noted that the Tender Board Regulations requires that adjudication must be done before purchases are made.

1024.

Amounts totalling $9.023M were expended under drugs and medical supplies.
Audit checks revealed that one hundred and fifty instances totalling $1.973M were seen where amounts were expended on purchase of spectacles, lab tests and purchase of drugs for family and member of the Guyana Defence Force.

However, it was observed that reimbursements were not sought from the National Insurance Scheme for amounts expended.

The Head of the Budget Agency explained that that efforts are been made to ensure that all claims are submitted to the National Insurance Scheme for reimbursement.
The Audit Office recommends that the Guyana Defence Force take steps to have the claims submitted to the National Insurance Scheme for reimbursement.

(2004/164) 1025.

Amounts totalling $143.010M were expended on fuel and lubricants.

An analysis of this expenditure showed that vehicles utilised amounts totalling $76.482M, while the sum of $ 37.994M was expended on fuel for aircraft and amounts totalling 25.394M was expended on cooking gas.
The difference of $3.140M was expended on miscellaneous purchases.

It was observed that thirty-one cheque orders totalling $84.712M were seen without payment vouchers and supporting documents attached to them making it difficult to ascertain whether the amount expended were properly incurred and brought to account.

1026.

Amounts totalling $2.706M was expended on rental of buildings.
The sum of $2.250M was paid for the period of January to April 2004, at a monthly rate of $500,000 for the rental of a house for the Chinese Delegation who trained the Guyana Defence Force staff in music.

However, the contract of tenancy was not produced for audit verification to ascertain whether the amount expended was properly incurred.

Also, four payments totalling $1.750M were seen without supporting documents attached to them.

1027.
1027.

Log books were not presented for eighty-nine vehicles requiring such records that were under the control of the Guyana Defence Force.

In the absence of these books, it could not be determined whether the journeys undertaken by these vehicles were properly authorised and whether effective control was exercised over their use.

In addition, circularised instructions require that a historical record be kept of each vehicle to record the cost of maintenance.
However, Department did not maintain such records for its fleet of vehicles and other equipment.

In the circumstances, it was not in a position to monitor the cost of maintenance in each case and to determine whether it was economical to retain or dispose of them.

1028.

In addition seven payment vouchers totalling $1.202M were seen without annotated to show that repairs to vehicles were satisfactorily completed.

As a result, it was not possible to determine whether the expenditure was properly incurred.
245 The Audit Office recommends that the Department institute measures (a) to ensure that log books are maintained for all vehicles (except in certain cases) (b) to introduce historical records for all vehicles and equipment.

(2004/165) 1029.

Amounts totalling $48.222M were expended on other transport, travel and postage.

However, it was observed that forty-two payments totalling $4.264M were paid to three officers and one civilian staff of the Guyana Defence Force for hiring of their vehicles.
Audit checks revealed that the contract agreements were prepared in other persons names.

However, the registrations showed that the vehicle owners were members of the Guyana Defence Force.

It should be noted that there was a serious breach of the Tender Board Regulations, which strictly prohibits sponsoring of tenders for Government contracts by Government officers.

The Audit Office recommends that the Guyana Defence Force comply with the Tender Board Regulations with regards to hiring of vehicles.
(2004/166) 1030.

Amounts totalling $38.830M was expended as telephone charges for one hundred and twenty-three land lines and fifty-two cellular phones.

An analysis of the charges indicated that overseas telephone calls amounted to $4.626M, but an overseas telephone calls register was not maintained to monitor all calls made and to ensure that the cost of private calls were recovered.
Further, it was observed that the telephone register was not properly maintain and written up with all telephone charges for the period under review.

In addition, amounts totalling $863,000 were expended on telephone charges for three cellular phones and twelve landlines that were not listed on the authorised list provided by the Force.

The Head of the Budget Agency promised to investigate the matter.
The Audit Office recommends that the Department introduce a register of overseas calls to monitor all overseas calls and to ensure that the cost of all private calls is recovered from the concerned person and investigate the payment of telephone charges to the fifteen unlisted phones.

(2004/167) 1031.

Amounts totalling $4.999M was expended on water charges for the Force.

However, the register was not properly written up to include all payments made for the period under review.
As a result, amounts totalling $2.178M were omitted from the register.

1032.

It is a requirement for cheque orders to be cleared within sixteen days of their issue through the submission of bills, receipts and other documents in support of the payment made.

However, an examination of the cheque order register maintained by the Sub Treasury Department revealed that cheque orders were cleared on an average of three to four months after payments were made.
As at 31 December 2004, one thousand four hundred and thirty-six cheque orders totalling $689.380M were still to be cleared.

246 1033.

In relation to compliance with tender procedures, the Department did not adhere strictly to these procedures.

It was observed that in forty-two instances purchases totalling $14.820M were apparently split to avoid the adjudication by Central Tender Board.
However, these purchases were expended under line item 6294 – Other and were awarded by the Departmental Tender Board.
The following are examples of sets of purchases made on the same day from the same supplier that were split to avoid being adjudicated by the Central Tender Board: Date DTB# Description 03.02.04 03.02.04 09.03.04 09.03.04 23.03.04 23.03.04 10.06.04 16.06.04 15 16 30 35 56 63 102 103 Total 235 bags broiler grower 204 ” ” ” 190 ” ” ” 236 ” ” ” 236 ” ” ” 200 ” ” ” 200 ” ” ” 200 ” ” ” Amount $’000 600 483 483 599 599 508 536 536 4,344 The Audit Office recommends that the Department desist from the practice of subdividing contracts to avoid adjudication at higher levels and take appropriate measures to ensure strict compliance with the requirements of the Tender Board Regulations.
(2004/168) 1034.

It was observed that one hundred and eighty-eight cheque orders totalling $96.699M were presented for audit examination without payment vouchers and supporting documents attached.

As a result, it was not possible to ascertain whether the amounts expended were properly incurred.

Listed below are the following: 247 Line Items No.


of vouchers 6241 6242 6243 6251 6255 6261 6262 6263 6264 6271 6272 6273 6283 6302 Total 4 26 31 4 25 8 10 1 14 9 15 4 2 35 188 Amount $’000 1,750 5,315 3,259 310 2,405 315 3,523 100 7,821 19,482 22,971 4,099 70 25,699 96,699 The Audit Office recommends that the Guyana Defence Force and the Sub Treasury Department make a special effort to locate the missing vouchers and supporting documents and have them presented for audit examination.

(2004/169) 1035.
(2004/169) 1035.

Stores verification was conducted on 30 September 2005 at the 4th Engineer Battalion Stores revealed that there were differences in stock between the amount recorded in the stock ledger and the actual amount counted.
Listed below are instances of differences with the stock ledger: Date Items Amount on Stock Ledger Actual Amount Differences 30.09.05 30.09.05 30.09.05 30.09.05 30.09.05 30.09.05 30.09.05 30.09.05 30.09.05 30.09.05 30.09.05 30.09.05 30.09.05 30.09.05 Mattress Poncho Garbage bags Plastic buckets Laundry soap Sand paper Euroband Louver Frame Sink PVC solvent cement 25 Ft fluorescent tube 2 Ft MV lamp 36 Ft poles Duplex points 87 5 50 34 28 33 sheets 8 46 4 3 85 7 9 14 248 Nil Nil Nil nil nil nil 4 39 nil 1 6 3 0 1 87 5 50 34 28 33 4 7 4 2 79 4 9 13 The Audit Office recommends that the Guyana Defence Force investigate the differences that were observed and adhere to the Stores Regulation for receipt and issuing of stores items.
(2004/170) AGENCY 55 SUPREME COURT Programme 1 – Supreme Court of Judicature Current Expenditure 1036.

A comparison of the authorised staff strength of 193 as shown in the National Estimates against the actual staff strength of 155 revealed a vacancy rate of 19.7%.

In particular there were 65 vacant positions at the senior and middle management levels.

The Head of the Budget Agency explained that a restructuring of the department was done by the Public Service Management in 2005.

1037.
1037.

It was observed that the travelling register was not properly maintained.

There were several instances where pertinent information such as mileage ceiling, insurance registration and authorities etc.

were not recorded.

In addition, there was no evidence of supervisory checks in the register and information was recorded in pencil.

The Head of the Budget Agency had responded that the record was updated but subsequent checks revealed that this was not done.
The Audit office recommends that this record be updated promptly in ink.

(2004/168) 1038.

A cheque order register was not kept for the period under review.

As a result, we were unable to determine how many cheque orders were processed and whether they were cleared within the stipulated time frame.

1039.

Under Maintenance of buildings, an amount of $18.7M was given to the National Trust of Guyana for repairs to Supreme Court.

However, as at 31 December 2004 no amounts were expended.
The Appropriation Account would therefore be overstated.

At the time of reporting amounts totalling $5.108M were expended since the contract was only awarded in 2005.

1040.

A sample of 57 items was physically counted in the stores and the results compared with the balances in the stock ledgers.

There were apparent shortages in respect of 26 items while excesses were observed in respect of twelve items.
In addition, there was no evidence of supervisory check in the Goods Received Book and in the Stock Ledger.

The Head of the Budget Agency explained that these differences are being investigated while steps would be taken to ensure that the records are checked by supervisors.

1041.

An examination of the revenue records revealed that the department does not have a Revenue Chart to keep track of the revenue for all the various sub districts.
In addition, revenue collection from the various districts reflected a number of discrepancies when compared to the actual amounts collected.

249 1042.

The Execution Sales Ledger bore no evidence of supervisory check for the entire period under review.

The Head of the Budget Agency explained that steps will be taken to ensure that the records are checked by supervisors.

GEORGETOWN MAGISTRATES 1043.


A comparison of the authorised staff strength of 135 as shown in the National Estimates against the actual staff strength of 145 revealed excess staffing.

However, there were still 28 vacant positions at the senior and middle management levels.

The Head of the Budget Agency explained that a restructuring of the department was done by the Public Service Management in 2005.

1044.

It was observed that the travelling register was not properly maintained.
There were several instances where pertinent information such as mileage ceiling, insurance, registration and authorities etc.

were not recorded.

In addition, there was no evidence of supervisory checks in the register and information was recorded in pencil.

The Head of the Budget Agency had responded that the record was updated but subsequent checks revealed that this was not done.

1045.

During the period under review, the Department incurred huge sums totalling $7.506M to hire taxis.
The Head of Budget Agency explained that the Department has only one vehicle available so they are constrained to use taxi services for a number of errands in order for the department to function effectively.

In addition, the department had made yearly submissions in their budget for new vehicles without any success.

GEORGETOWN MAGISTERIAL DISTRICT 1046.

A total of 12,246 Criminal Case Jackets were filed and 1,284 Civil Cases were filed for the year 2004.
However, 61 Civil Case Jackets were not presented for audit.

With respect to the criminal case jackets we were unable to determine whether all case jackets were presented since the case jackets were not properly filed in sequential order and posting was tedious and time consuming.

It was explained that the jackets were not filed in order due to staff constraint.

With respect to the missing case jackets these were at different locations (Appeal, Bailiff, Magistrates’ Courts).
However, at the time of reporting, they were not made available for audit.

1047.

According to the fines register, fines totalling $1.137M were outstanding as at 31 December 2004.

However, we were unable to determine whether this total is correct since the register was not properly written up.

1048.

The Suitors Deposit Account No.

3114 reflected a positive balance of $73.131M as at 31 December 2004.

However, this account was never reconciled since its establishment in October 1996.
In addition, the cash book for the said account was not balanced at the end of the month and the accumulated totals of receipts, payments and balances at the end of each month were not recorded.

The Head of the Budget Agency explained that efforts are now being made to reconcile these accounts.

250 1049.

The Maintenance and Bastardy Account No.

3115 reflected a positive balance of $3.456M as at 31 December, 2004.

However, this account was not reconciled since it was established in October 1996.
In addition, the cash book was not properly balanced for the period under review.

The Head of the Budget Agency explained that efforts are now being made to reconcile these accounts.

The Audit office recommends that efforts be made to complete this exercise as early as possible since failure to reconcile bank accounts in a timely manner can lead to irregularities being perpetrated without detection.

(2004/171) 1050.

An examination of bailiff records revealed that forty-four writs were filed during 2004.
However, three of these were not produced for audit examination (Nos.

27/04, 28/04, 29/04).

In addition, the bailiff register was not properly written up to indicate whether writs were satisfied or withdrawn between plaintiff and defendant 1051.

It was also noted that double face carbon was not used to write receipts for tickets and fines.
The receipt books used by the Court are printed yearly and the numbers used are duplicated due to the fact that books with the same serial numbers will be in circulation since all the books printed for a particular year will not be used up.

A satisfactory explanation was not given.

1052.

The Master Inventory bore no evidence of supervisory checks, and items were not marked to be readily identifiable as the Court’s Property.

The Head of the Budget Agency explained that this exercise has now commenced.
ESSEQUIBO MAGISTERIAL DISTRICT 1053.

There were also two hundred and sixty-five Commitment Warrants totalling $706,325 that remained outstanding at 31 December 2004.

The Head of the Budget Agency explained that these warrants are with the police stations for execution and that follow up action will be done to determine the status.

1054.

In my previous reports, it was stated that thirty-six advances totalling $243,950 were issued from the suitors’ deposit account No.
3108 to defray travelling expenses of Magistrates and Clerks.

However, up to the time of reporting, the account was not reimbursed.

The Head of the Budget Agency explained that the documentation relating to these advances cannot be located hence the necessary adjustments cannot be made.

The Audit office recommends that the Department seek the approval of the Finance Secretary for these amounts to be reimbursed to the suitors account from the current allotment.
(2004/172) 251 EAST DEMERARA MAGISTERIAL DISTRICT 1055.

The Suitors Deposit Account No.

3101 reflected a positive balance of $15.440M as at 31 December 2004 and was reconciled up to that date.

An examination of the reconciliation statement for December revealed an unreconciled difference of $157,060 which had been coming forward for a considerable period of time.

Details of the cheque/s were not stated.

1056.


An examination of the Civil and Criminal records revealed that two hundred and ten and four thousand eight hundred and eighteen cases respectively were filed during 2004.

However, Case Jackets in respect of five Civil Cases and one hundred and ninety-six Criminal Cases were not produced for audit examination.

In these circumstances, the outcome of the cases could be determined.

1057.
1057.

According to the Commitment Warrants Register, one hundred and eighty-six Warrants valued $2.121M were issued during 2004.

However, only $134,100 was paid on eight Warrants.

There was no annotation in the register as to the reason for the difference of $1.987M not being collected.

The Head of the Budget Agency explained that these warrants are with the police stations for execution and that follow up action will be done to determine the status.

1058.
1058.

In addition, out of six hundred and seventy-nine affiliation cases filed during the period under review, twenty-seven case jackets were not produced for audit examination.

WEST DEMERARA MAGISTERIAL DISTRICT 1059.

The salaries account No.

3110 reflected a positive balance of $793,775 but was not being used since officers’ salaries are now being paid directly into bank accounts.
The Head of the Budget Agency explained that follow up will be done with the Accountant General to have this account closed and the balances transferred.

1060.

The Suitors’ Deposit bank account No.3111, which reflected a positive balance of $6.424M as at 31 December 2004 was reconciled for the period.

However, the bank reconciliation was not properly prepared and the cash book for this account was not balanced.

1061.
1061.

Bank Statements for January-April 2004 were not presented for audit verification for the suitors account.

In addition, five stale dated cheques totalling $140,500 which were written in 2001 were on hand at the time of the audit.

Further, banking for this account was not done on a daily basis.

1062.

Seven hundred and ninety-six case jackets for affiliation and maintenance were issued for the period under review.

However, one hundred were missing.

1063.


An examination of the civil and criminal records revealed that 147 and 2,663 cases respectively, were filed during 2004.

However, the case jackets in respect of thirty-two civil cases and two hundred and seventy criminal cases were not produced for audit examination.

In the circumstances, the outcome of the cases could not be properly determined.

252 1064.

The Fines Register was not properly maintained for the period under review.
Amounts totalling $3.679M represents amount collectible for fines, of which $3.056M was actually collected, leaving a difference of $0.623M.

In addition sixty-one commitment warrants totalling $576,500 were issued for the period under review.

However, only eight were paid.

1065.

An examination of the criminal offence register revealed that there were 105 instances totalling $958,000 where fines were imposed but were not seen recorded in the fines register.

1066.
1066.

An examination of the Remittance Register revealed that remittances received thru the post were not done in the presence of two officers’ .Instead the same officer opened the remittances, entered them in the register and also prepared and signed the receipts.

There was also no evidence of supervisory checks in the register.

At the time of reporting this lapse in internal control was corrected.

1067.
1067.

Eleven stale-dated money orders totalling $57,050 since 2000 were on hand at the time of the audit.

The Head of the Budget Agency explained that a letter was sent to the General Post Office enquiring whether the amounts can be recovered.

A response was not received at the time of reporting, while the Stock Ledger for the period under review was not updated and bore no evidence of supervisory check thus making a physical stock count difficult.

NEW AMSTERDAM MAGISTERIAL DISTRICT 1068.


The Control Forms Register was not properly written up .Details such as officer uplifting receipt books and date when completed books were returned was not annotated.

Further, nine receipt books along with three Disbursement Receipt books were not produced for audit examination 1069.

It was observed that twenty-seven disbursement receipt books with the same numbers were duplicated and both sets of receipt books were in use during the period audited.
A similar observation was made for Georgetown Magistrates Court.

1070.

Two hundred and forty-four Commitment Warrants totalling $3.025M were issued for 2004.however, only forty totalling $486,000 were paid leaving a difference of $2.539M outstanding.

The head of the budget Agency explained that these warrants are at the various Police Stations and follow up action will be made about their status.

1071.
1071.

Out of three hundred and thirteen civil case jackets that were files, only one was missing, whereas for criminal cases out of 4599 cases filed, 177 case jackets were not presented for audit.

1072.

Bank reconciliation statements were not produced for the period under review for the Suitors and Maintenance and Bastardy accounts No.

3104 and 3106 respectively.

The Head of the Budget Agency explained that reconciliations are now in progress.

253 WHIM MAGISTERIAL DISTRICT 1073.


Of the 1,333 Commitment Warrants that were issued totalling $3.590M for the period, only $0.914M was paid leaving a difference of $2.676M outstanding.

The Head of the Budget Agency explained that these warrants are at the various Police Stations and follow up action will be made about their status.

1074.
1074.

An examination of both the civil and criminal records revealed that a total of 3,106 cases were filed for the period, however, only three criminal case jackets were missing.

1075.

In my previous reports, twelve cases of apparent irregularities totalling $22.509M were uncovered at various magisterial districts during 1995 to 2001.

Up to the time of reporting, these matters were still pending before the court or with the police.
The following are the details: Magisterial Courts/ Districts Providence Magistrate Court Georgetown Magistrate Court Georgetown Magistrate Court East Demerara East Demerara West Demerara West Demerara West Demerara West Demerara West Demerara Berbice Berbice Total Nature of Apparent Irregularity Amount $ Year Alternations in amounts shown on the case jackets and receipts issued to defendants 946,575 1998 Tampering of receipts and short banking Tampering of receipts to show lesser amounts collected Tampering of receipts and CCBS Cheques were written for a higher amount from the Maintenance and Bastardy account Amounts paid for affiliation were converted to personal use by an officer Misappropriation of funds Receipts were altered to show higher amounts resulting in overpayments to bailers/defendants Records were adjusted to reflect different amounts Overpayment of disbursement of bail money Three fraudulent transaction Short banking 818,250 242,100 5,000 40,000 1998 1999 2000 1999 5,466,000 6,221,000 2000 1992-93 2,447,000 555,000 1999 1999 3,565,000 1994-97 54,000 2,149,204 1998 2000-01 22,509,129 254 AGENCY 56 & DIVISION 505 PUBLIC PROSECUTIONS Current Expenditure 1076.
The old salaries bank account No.

3173 was not reconciled since December 1998 and reflected a balance of $883,892 at 31 December 2004.

The Head of the Budget Agency explained that due to staff constraints the reconciliation was not done.

The failure to reconcile bank accounts can lead to irregularities being perpetrated without detection.
The Audit Office recommends that the Head of the Budget Agency take steps to ensure that this important activity is carried out with due diligence and in a timely manner.

(2004/173) Capital Expenditure Subhead 25007 – Director of Public Prosecutions 1077.

An amount of $2M was allocated for the purchase of a vehicle, air condition units, office desks and chairs.
Amounts totalling $1.995M were expended to purchase two computers and accessories, one printer, one conference table, five chairs, two air conditioning units and one generator.

The items purchased were verified as having been received and properly account.

AGENCY 58 – DIVISION 505 PUBLIC SERVICE APPELLATE TRIBUNAL Capital Expenditure Subhead 25009 – Public Service Appellate Tribunal 1078.

The sum of $2M was voted for the rehabilitation of the office building and amounts totalling $1.998M were expended.
The contract for the rehabilitation works was awarded to lowest bidder in the sum of $1.917M.

The full amount was paid to the contractor as at 31 December 2004 and the works were completed and physically verified.

The difference of $81, 000 represents the payment of consultancy fees.

255 AGENCY 71 & DIVISION 531 REGION 1 - BARIMA/WAINI Current Expenditure 1079.
The actual staffing of the Regional Administration was 271 as at December 2004 compared with the authorised staffing of 495, giving a vacancy rate of 45%.

It is obvious that this level of staffing would have an adverse effect on the operations of the Region.

The Head of the Budget Agency explained that this was mainly due to budgetary constraints imposed by the Ministry of Finance.

In addition, the authorised staffing did not include teachers in the Region, who numbered 364.
In order to provide for a meaningful comparison between the authorised staffing and actual staffing in place, the Audit Office recommends that the Ministry of Local Government and Regional Development request the Ministry of Finance to include all categories of employees in its next estimate of expenditure.

(2004/174) 1080.

Twenty-five employees’ NIS numbers were not quoted in the schedule of deductions relating to NIS for December 2004.

Ten of these employees’ names were coming forward since 2003.
It is evident that some employees were not registered with the Scheme despite being in the employ of the Region for a considerable period of time.

It should be emphasised that registration with the Scheme has implications for social security and other benefits.

The Head of the Budget Agency, however, explained that application forms were sent to these persons but they were not returned and that the Personnel Section was not adequately staffed to take follow-up action.

1081.
1081.

Amounts totalling $3.725M were refunded to the Sub-Treasury as unclaimed net salaries.

However, the related deductions paid over to the various agencies were not recovered.

The Head of the Budget Agency explained that these agencies were written to with a view of recovering the amounts involved.

The Audit Office was, however, not provided with evidence to this effect nor was there evidence of any follow-up action taken.

There were similar observations in my reports, since 2002.
It should be emphasised that the failure to recover deductions would result in over-payments to the various agencies and a corresponding over-statement of the appropriation accounts.

The Audit Office recommends that the Regional Administration aggressively follow-up with the relevant agencies with a view to recovering all overpayments made to them in respect of not only the period under review but also previous accounting periods.

(2004/175) 1082.
(2004/175) 1082.

Cheque orders are required to be cleared within sixteen days of their issue through the submission of bills, receipts and other supporting documents.

However, sample checks carried out revealed that cheque orders were cleared several months later.

As at July 2005, 512 cheque orders valued at $174.462M had not been cleared.

Of these, 250 valued at $75.476M relate to employment costs while the remainder relates to purchases.

256 1083.
256 1083.

The Head of the Budget Agency explained that the supporting documents were returned to the Sub-Treasury but because of the staffing situation there, these documents were not attached to the cheque orders to enable the appropriate entries to be made in the cheque order register.
the Regional Administration The Audit Office recommends in that collaboration with the Sub-Treasury mount a special exercise with a view to ensuring that all outstanding cheque orders are cleared by attaching all bills, receipts and other supporting documents to the cheque orders.

As soon as the exercise is finalised, the Regional Administration should inform the Audit Office so that follow-up checks can be carried out to ensure the Region received full value for all sums expended on these cheque orders.
(2004/176) 1084.

Log books were not presented for audit examination for thirteen of the seventeen serviceable vehicles, plant and equipment operated by the Region.

As a result, it could not be determined whether effective control was exercised over the use of these vehicles and equipment.

The Head of the Budget Agency explained that the log books were put in the store for safe keeping, but were misplaced during a cleaning exercise.
The Audit Office recommends take appropriate measures to locate the log books in order to facilitate audit examination.

(2004/177) the Regional Administration that 1085.

The two power plants at Mabaruma provide electricity to the Administration and to communities at Mabaruma, Kumaka and Hosororo.

Electricity supplied to the communities was, however, not metered but monthly charges were made at $100 a bulb, $800 per fridge and $1,200 per freezer, regardless of wattage.
It should be mentioned that the Region had purchased 300 electrical meters in June 2003 but at the time of the audit in July 2005, the meters were still in the stores.

The Head of the Budget Agency explained that since 2004 the Region had attempted to acquire the necessary expertise to install these meters, but to date was unsuccessful.

The Audit Office urges that the process be accelerated.

1086.

Amounts totalling $1.694M were expended on telephone charges for twenty-three permanent telephones lines.
There was a difference $188,030 between the reported expenditure and the amount of $1.506M recorded in telephone register.

In addition, balances existing on telephone accounts were not included in the telephone register to provide a basis for reconciliation.

The Head of the Budget Agency promised to correct these deficiencies, while explaining that staffing constraints inhibited the proper maintenance of the record.

1087.
1087.

The amount of $1.440M expended as rates and taxes was paid in tranches of $60,000 each to the Mabaruma/Kumaka/Hosororo and Matthews Ridge/Arakaka/Port Kaituma Neighbourhood Democratic Councils (NDCs).

A perusal of the related documentation suggested that the payments were subventions to these Councils and, as such, had been incorrectly charged as rates and taxes.
Notwithstanding this, there was no provision under the Region’s Current or Capital Programmes to facilitate the payment of such subventions.

The 257 Head of the Budget Agency explained that this situation arose from an allocation error in the Office of the Budget.

1088.

In addition, the Mabaruma/Kumaka/Hosororo and Matthew’s Ridge/Arakaka/Port Kaituma NDCs are required to prepare financial statements and submit them for audit examination and certification.
However, it could not have been ascertained when last these NDCs had done so.

that in The Audit Office recommends collaboration with the Ministry of Local Government and Regional Administration take the necessary measures to ensure that all NDCs in receipt of Government subventions properly account for the funds through the preparation and submission of financial statements for audit, as required by the Municipal and District Councils Act.

(2004/178) the Regional Administration 1089.


The Audit Office was, however, able to examine some records of the NDC’s and made the following observations at the Matthew’s Ridge/Arakaka/Port Kaituma NDC: • There was a lack of segregation of duties arising from the assignment of responsibilities for collecting revenue and making payments to an Office Assistant.
Also, the receipts examined reflected collections, which exceeded the amounts recorded in the cash book by $33,000; • The official receipt books were sometimes supplemented by pre-numbered computerised receipts purchased in the Region.

However, the receipts purchased were not recorded in the register of controlled forms; • The cash on hand at the time of inspection in July 2005 was $1.669M.
However, arrangements were not made for security escorts during the daily process of uplifting and lodging at the Port Kaituma Police Station; and • The NDC also received income through the rental of the multi-purpose hall at Port Kaituma.

However, the revenue was not brought to account in the cash book nor banked.

Instead, it was used to offset expenses but a separate cash book was not maintained so as to ascertain what revenues were collected and what expenditures were incurred.
Stores and Other Public Property 1090.

An examination of the Region’s stores and inventory records revealed the following unsatisfactory features: • The stock ledgers kept by the Regional Accounting Unit and the sectional inventories were not updated for the entire period.
The Head of the Budget Agency acknowledged these deficiencies and promised corrective action; 258 • There were forty-five purchases valued at $3.258M, which were not subjected to stores accounting procedures; and • Thirty-two instances were also noted where the stock ledger balances differed from the physical count of stock on hand.

Of these, there were 17 instances of shortage of stock, while the remainder reflected excesses.

Capital Expenditure 1091.


There were six instances of overpayments totalling $2.423M on contracts for the repairs and maintenance to buildings, based on the physical verification of the works undertaken.
The following are the details: Description Payments Made $’000 Physical Verification $’000 Port Kaituma Secondary School Dormitories Mabaruma Primary School Dormitories North West Secondary Students Dormitory Rehabilitation of Roads 8,000 6,500 8,000 2,845 7,437 6,164 7,710 1,611 Total 25,345 22,922 Overpayment $’000 563 336 290 1,235 2,424 1092.
The acquisition of capital items valued at $11.031M under the following five subheads were not inventorised and were also not marked to identify them as Government’s property.

The Head of the Budget Agency acknowledged this observation and explained that staff shortage was a critical factor in the failure to confirm to these requirements.
Subhead Land and Water Transport Furniture and Equipment (Administration) Furniture and Equipment (Education) Furniture (Staff Quarters) Furniture and Equipment (Health) Total Value of Purchases $’000 2,700 495 2,991 342 4,504 11,032 The Audit Office recommends take appropriate action to record the assets acquired into the inventory and to ensure that each item is properly marked to identify it as Government’s property.
(2004/179) the Regional Administration that 259 AGENCY 72 & DIVISION 532 REGION 2 - POMEROON/SUPENAAM Current Expenditure 1093.

The authorised staffing of the Regional Administration did not include teachers who numbered 695.

This observation was highlighted in my previous reports .The Head of the Budget Agency explained that this practice has been in place for several years however he indicated that for 2006, submissions were made to the Ministry of Finance with the teachers included.
The Head of Budget Agency explained that corrective action was taken in 2006 to include teachers in the authorised staff structure.

1094.

For the period under review, the Personnel Section forwarded 36 pay changes directives to the Regional Accounting Unit.

A review of these directives, however, indicated that they were issued on an average of two months after their effective dates.

This practice has resulted in the payrolls not being adjusted until several months later.
As a consequence only net salaries were being refunded and the deductions totalling $375,142 were paid over to the various Agencies and which were not recovered.

The Head of the Budget Agency explained that this was mainly due to the late submission of information relating to teachers to the Personnel Section.
The Audit Office recommends that (1) the Regional Administration put in place mechanisms to expedite the flow of information from the various schools to the personnel section so that the necessary pay changes can be made as early as possible and (2) the Regional Administration follow up with the Agencies with a view to recover the deductions remitted.

(2004/180) 1095.
(2004/180) 1095.

An examination of the register of contributors to the National Insurance Scheme (NIS) for December 2004 revealed 120 instances where NIS numbers were not quoted, indicating that a significant number of employees might not have been registered with the Scheme.

A satisfactory explanation was not provided.


Since registration with the NIS has implications for social security and other related benefits, the Audit Office recommends that the Regional Administration aggressively follow up with the concerned employees so that they can be registered with the Scheme.

(2004/181) 1096.

In my 2002 and 2003 Reports, attention was drawn to the overpayment of salaries in the sum of $698,709 to seven officers.

However at the time of reporting, $538,709 was not recovered.
The Head of Budget Agency explained that no further success was made in regards to locating these officers and that the Finance Secretary was written to so that this matter can be closed.

At the time of reporting no response was received from the Finance Secretary.

The Audit Office recommends that the Regional Administration follow up with the Finance Secretary so that this matter can be closed.

(2004/182) 260 1097.


During the period June 2001 to May 2003, the Regional Administration paid one of its officials a motorcar allowance amounting to $198,936 or $8,289 monthly, while furnishing that official on a full-time basis with a chauffeur driven vehicle.

The previous Head of the Budget Agency explained that the commuted allowances paid were in respect of the official’s use of the personal motorcar after working hours.
However, evidence was seen where the services of the chauffeur and the official vehicle had been used extensively on a daily basis beyond normal working hours, for which the Administration met overtime expenses.

The Head of Budget Agency has since advised the official of this irregularity and the payment of motorcar allowance has ceased with effect from June 2003.

In addition, the Head of Budget Agency has also written the Ministry of Local government requesting the recovery of amounts totalling $198,936.
At the time of reporting, the amounts were still not recovered.

The Audit Office recommends that the Regional Administration continue to pursue this matter so that the amounts can be recovered.

(2004/183) 1098.

Cheque Orders are required to be cleared within sixteen days of their issue through the submission of bills, receipts and other supporting documents.

However, cheque orders were being cleared on average twenty-seven days after they were issued.
As at 31 December 2004, four hundred and ninety eight cheque orders totalling $133.068M were outstanding.

At the time of reporting however, all cheque orders were cleared.

The Audit Office recommends that the Regional Administration should ensure that there is strict compliance with the laid down procedures.

(2004/184) 1099.
(2004/184) 1099.

In my previous reports, it was mentioned that a physical survey of the Hardware Store at Anna Regina on 12 March 1998 revealed an accumulated shortage of 19,576 gallons of gasoline valued at $4.307M covering the period 13 June 1996 to 12 March 1998.

As a result, three officers were charged and placed before the courts.

At the time of reporting, this matter was concluded without any conviction and the officers involved were reassigned to normal duties.
However, the related matter, which was with the Secretary to the Treasury for consideration and consequent approval to affect the write off of the loss was yet to be finalised.

This was because of the Regional Administration’s failure to submit the required Police report.

The Head of the Budget Agency explained that he had written the Police on several occasions, but did not receive any response.
He has now written the Ministry of Local Government on the matter, hoping that Ministry could influence the Police to report on the matter urgently.

The Head of the Budget Agency explained that the police final report has been received and the Finance Secretary was written to so that this matter could be closed.

At the time of reporting, no response was received from the Finance Secretary.

1100.
1100.

Also mentioned in my previous reports was an apparent shortage of 8309 gallons of diesel fuel due to spillage when a water tender collided with the fuel tank and 5751 gallons of fuel was spilled while the difference of 2,558 gallons was still engaging the attention of the police.
261 The Audit Office recommends that the Regional Administration along with the losses board renew their efforts to have the Police conclude the investigation in respect of the apparent shortages so that the losses can be written off.

(2004/185) 1101.

Log books were not presented in respect of four motor cycles while there were partial submissions in respect of nine vehicles.
The Head of the Budget Agency explained that for the partial submissions the related vehicles were in the workshops, but the entries were not recorded to that effect in the log books while for motor cycles, the relevant officers who were attached to Health Department of the Region did not submit log books.

The Head of Budget Agency explained, that with effect from 2005 log books were kept for these motor cycles.

1102.
1102.

Further, an examination of the log books presented revealed that they were not properly written up for example, the journeys undertaken were not always authorized, while the driver’s signature and evidence of supervisory checks were not always evident.

The Head of Budget Agency acknowledged this and said that efforts are being made to have the supervisors who authorized the journeys sign the log books.
The Audit Office recommends that the Regional Administration ensure that all log books are properly written up since failure to maintain log books can lead to lack of effective control of the vehicles/equipment.

With respect to the motor cycles, since these are the property of the Regional Administration who also provided fuel, the relevant officers ought to maintain log books.

(2004/186) 1103.

Several unserviceable machinery and equipment were still on hand at the time of the 2004 audit.
The Head of the Budget Agency explained that he had written the Finance Secretary on the 9 June 2003 and a reminder on the 11 August 2005 for the relevant approval to be granted to dispose of these items.

At the time of reporting, the approval was received and the Region was in the process of disposing same.

1104.

A number of officers continue to occupy government quarters without paying electricity charges, because of the situation where only two meters were in the Suddie Hospital Compound.
It was, however, noted that the recommendation for individual meters to be placed on each building was accepted and action taken to wire each quarters separately.

Also, during the year 2003, five additional meters were installed and the remaining four meters were to be installed in 2004.

However this was not done.

A similar situation exists at the Oscar Joseph District hospital.
The Head of the Budget Agency explained that the remaining buildings have to be rewired according to GPL’s new specifications and that funds were not available.

However, the Head of Budget Agency explained that these buildings will be rewired in 2006.

The Audit Office recommends that the Regional Administration ensures that the remaining buildings are rewired and the individual meters installed as early as possible.

(2004/187) 262 1105.


Sixty- two officers occupied government flats but only 30 officers were paying rent.

The Head of the Budget Agency explained that these were medical personnel and teachers and that this practice had been in place for several years.

Further, they had written the Public Service Ministry based on the recommendations in the 2003 report and no response was received.
However, a response from the Attorney General’s Chambers stated that rent free quarters are allocated to officers on the basis of condition of service and needs and not status.

The Audit Office recommends that the Regional Administration send a reminder to the Public Service Ministry to determine which Officers are entitled to rent free quarters.

(2004/188) 1106.
(2004/188) 1106.

An Audit Inspection carried out at the Anna Regina Multilateral School for the period 1 January to March 2004 revealed that there was an alleged shortage of cash totalling $3.692M that was discovered after the senior clerk failed to report for duty since the 5 March 2004.

A special report was issued to the Regional Administration on the 16 February 2005.

The Head master for the school was subsequently sent on leave pending police investigation into the matter.
The Head of Budget Agency explained that the matter is still being investigated by the Police.

Capital Expenditure Subhead 11003 – Bridges 1107.

The sum of $5.500M was voted for the construction of bridges at Henrietta, Cotton Field and La Belle Alliance and the payment of retention.
Amounts totalling $4.884M were expended as follows: Description (a) Construction of bridges: La Belle Alliance Henrietta Cotton Field Charity (b) Payment of retention fees Total Amount $’000 1,392 1,349 1,299 720 124 4,884 1108.

As can be noted a bridge was also constructed at Charity.

However, a change of programme was not seen for the inclusion of this bridge in the 2004 capital works programme.

1109.
1109.

The contract for the construction of the bridge at La Belle Alliance was awarded to the lowest bidder in the sum of $1.392M in October 2004.

As at 31 December 2004, the entire contract sum was paid.

The works were completed and physically verified.

263 1110.
263 1110.

The contract for the construction of a timber bridge at Henrietta was awarded to the higher of the two bidders in the sum of $1.499M against an Engineer’s estimate of $1.533M since the lower bidder whose bid was $1.338M did not accept the contract.

As at 31 December 2004, the work was completed and amounts totalling $1.349M were paid.

The balance of $149,946 represents retention owing to the contractor.

The works were also completed and physically verified.

1111.
1111.

In relation to the construction of the bridge at Cotton Field, the contract was awarded to lowest bidder in the sum of $1.299M against an Engineer’s estimate of $1.454M.

As at 31 December 2004, the full sum of $1.299M was paid to the contractor.

With respect to the bridge at Charity, six bidders responded and the contract was awarded to the fourth lowest bidder in the sum of $799,540 against an Engineer’s estimate of $990,680 since the other three lower bidders had outstanding jobs.
As at 31 December 2004 amounts totalling $$719,586 was paid.

The balance of $79,954 remaining on this contract represented retention owing to the contractor.

Both of these works were also completed and physically verified.

Subhead 1202700 - Buildings (Health) 1112.


The sum of $12.5M was provided for (a) The complete construction of doctors’ quarters at Suddie (b) the rehabilitation of Suddie and Charity Hospitals (c) the rehabilitation of staff quarters and health centre at Hackney and two staff quarters at Adventure and (d) payment of retention.
Amounts totalling $11.534M were expended as follows: Description Rehabilitation of Suddie Hospital Rehabilitation of Charity Hospital Construction of Health Post at Wakapow Construction of Health Post at Mainstay Rehabilitation of two staff quarters at Adventure Rehabilitation of staff quarter at Hackney Payment of retention fees Total Amount $’000 3,240 2,312 1,686 1,123 1,791 604 778 11,534 1113.
The construction of the health posts at Mainstay and Wakapao was not included in the capital projects profile of the Region.

However, approval was seen for an extension of the programme to include these projects.

In addition, no works were carried out on the doctor’s quarters at Suddie as shown in the above profile.

264 1114.
264 1114.

The contracts for the rehabilitation of the hospital at Charity, the two staff quarters at Adventure, the staff quarters at Hackney, the construction of the Wakapao and Mainstay health posts valued at $7.829M were all awarded to the lowest bidders.

As at 31 December 2004, amounts totalling $7.516M were paid to the contractors.

Physical verification of these projects revealed that they were completed.

However, with respect to the Health Post at Mainstay, an overpayment of $30,000 was observed.
The Audit Office recommends that the Region make every effort to recover these overpayments from the contractor.

(2004/189) 1115.

In relation to the rehabilitation of the Suddie hospital, the contract was awarded in the sum of $3.240M to the second lowest bidder on the grounds that the lowest bidder, whose tendered sum was $3.005M, did not submit a complete set of tender documents.

The engineer’s estimate was $4.389M.


The works entailed the construction of a new building to house the kitchen with toilet facilities, trestle and plastic tank.

The rehabilitation of the hospital’s roof for Ward 3 was also included in the contract.

As at 31 December 2004, the total contract sum was paid to the contractor.

Physical verification revealed that there was an overpayment of $165,620.
The Audit Office recommends that the Region make every effort to recover these overpayments from the contractor.

(2004/190) Subhead 1202800 - Buildings (Education) 1116.
The sum of $14.500M was voted for (a) the construction of teachers’ quarters at Lilydale and primary school at Riverstown (b) extension of library at Anna Regina (c) rehabilitation of nursery school at Queenstown and electrical works at CV Nunes school (d) rehabilitation and extension of CPCE College at Cotton Field and (e) payment of retentions fees.
Amounts totalling $13.578M were expended as follows: Description Rehabilitation & extension to CPCE buildings Extension to library – Anna Regina Construct H/M quarters at St. Monica Repairs to Riverstown Primary School Construct H/M quarters Ulele Construct H/M quarters at Kabakaburi Construct concrete buildings at St. Dennys Purchase of Electrical items for CV Nunes Payment of retention fees Miscellaneous Total Amount $’000 3,446 1,858 1,495 1,394 1,367 1,341 1,270 994 366 47 13,578 265 1117.
The construction of Headmasters’ quarters at St. Monica, Ulele and Kabakaburi and the construction of the concrete building at St. Denny’s were not included in the capital’s project profile for 2004.

However, approval for a change of programme was sought and obtained for the construction of the Headmasters’ quarters at St. Monica and Ulele to be carried out instead of the construction of teachers’ quarters at Lilydale and the rehabilitation of Queenstown Nursery School.
Approval was also given for an extension of the programme to include the construction of the head master’s quarters at Kabakaburi and St. Dennys.

1118.

The contract for the extension of the CPCE buildings at Cotton Field was awarded in the sum of $3.829M to the lowest bidder.

As at 31 December 2004, amounts totalling $3.446M were paid.

Physical inspection revealed that there was an overpayment of $268,580.
The Audit Office recommends that the Region make every effort to recover these overpayments from the contractor.

(2004/191) 1119.

The contract for the extension of the library at Anna Regina valued at $1.858M was awarded to the second lowest bidder on the grounds that the lowest bidder whose tendered sum was $1.796M did not include electrical works in his tender documents.

As at 31 December 2004 the entire contract sum was paid to the contractor.

The works were completed and physically verified.

1120.
1120.

In relation to the construction of the Headmasters’ quarters at St. Monica, the contract valued at $1.661M was awarded to the highest of four bidders since the lowest bidder, whose tendered sum of $1.401M, was not pre-qualified for jobs of this nature, while the other two lower bidders had outstanding jobs.

As at 31 December 2004, amounts totalling $1.495M were paid to the contractors.

The works were completed and physically verified 1121.
The contract for the repairs to Riverstown Primary School was awarded in the sum of $1.394M to the lowest bidder.

As at 31 December 2004, the entire contract sum was paid to the contractor.

Physical verification revealed overpayments totalling $73,800.

The Audit Office recommends that the Region make every effort to recover these overpayments from the contractor.

(2004/192) 1122.
(2004/192) 1122.

In relation to the construction of the Headmasters’ quarters at Ulele, the contract valued at $1.518M was awarded to the second lowest bidder against an Engineer’s estimate of $1.775M since the lowest bidder, whose tendered sum was $1.505M, was not pre-qualified for jobs of this nature.

As at 31 December 2004, amounts, totalling $1.367M were paid to the contractor.
Physical verification in July 2005 revealed that the building was not completed and the contractor was therefore overpaid amounts totalling $590,350.

The Audit Office recommends that the Region make every effort to recover these overpayments from the contractor.

(2004/193) 266 1123.

The contract for the construction of the HM quarters at Kabakaburi was awarded in the sum of $1.490M to the lowest bidder.

As at 31 December 2004, an amount of $1.341M was paid to the contractor.
Physical verification in July 2005 revealed that the building was substantially incomplete and the contractor was therefore overpaid $1.298M.

The Audit Office recommends that the Region make every effort to recover these overpayments from the contractor.

(2004/194) 1124.

The contract for the construction of a one flat concrete building at St. Denny’s was awarded in the sum of $1.412M to the most competitive bidder.

As at 31 December 2004, amounts totalling $1.270M were paid to the contractor.
The building was completed and physically verified.

1125.

The Electrical items supplied were verified as having been received and properly brought to account.

Subhead 1202900 - Buildings (Administration) 1126.

The sum of $1M was voted for the rehabilitation of the building that houses the Regional Accounting Unit (RAU) and payment of retention fees.

Amounts totalling $0.997M were expended to pay retention fees and to purchase electrical items for the RAU building.
The purchases were verified as having been received and brought to account Subhead 1300700 - Miscellaneous D & I Works 1127.
The sum of $73M was voted for (a) the construction and rehabilitation of irrigation checks, tail walls, box culverts, regulators, timber revetment, bridges and security huts at locations including Coffee Grove, Manikuru, Evergreen, Lima, Dartmouth, Fear Not, Better Hope and Mc Nabb including Henrietta/Dartmouth, Westbury/Charity and Annandale/Good Hope; and (c) Desilting and cleaning of creek at Riverstown and payment of retention fees.
Amounts totalling $72.865M were expended as follows: (b) Rehabilitation of D&I canals at locations Description Construction of seventeen revetments Construction of nine irrigation checks Construction of five box culverts Desilting of twenty three trenches Construction of two regulators Construction of two bridges Construction of one tail wall Payment of retention fees Miscellaneous Total 267 Amount $’000 31,967 13,121 10,166 7,762 2,574 2,159 1,410 3,624 82 72,865 1128.
In relation to the construction of revetments, seventeen contracts valued at $32.155M were awarded for the construction of timber revetments at various locations.

Eleven of those contracts were awarded to the lowest bidders, while the other six contracts were awarded to other bidders, since, the lower bidders did not qualify.

As at 31 December 2004, amounts totalling $31.967M were paid to the contractors.
Physical verification revealed that there were five projects which had overpayments totalling $455,170 when the bills of quantities were compared with the actual quantities seen The Audit Office recommends that the Region make every effort to recover these overpayments from the contractor.

(2004/195) 1129.

Nine contracts valued at $14.099M were awarded for the construction of irrigation checks.
Of these contracts, five were awarded to the lowest bidders, whilst four were not awarded to the lowest bidders for reasons such as the bidder not being prequalified and the lowest bidder already had outstanding jobs to complete, except for the construction of the irrigation check at Land of Plenty, this contract was awarded to the higher of the two bidders and no reason was stated in the tender board minutes as to why the lower bidder was not considered.
As at 31 December 2004, the works on the nine contracts were completed and amounts totalling $13.121M were paid to the contractors.

The works were completed and physically verified.

1130.

Five contracts valued at $11.296M were awarded for the construction of five box culverts.

Two contracts were awarded to the lowest bidder and the sole bidder respectively, while the other three contracts were awarded to the second lowest bidders on the grounds that the lowest bidders were engaged in other jobs.
As at 31 December 2004, amounts totalling $10.166M were paid to the contractors.

The works were completed and physically verified.

1131.

Twenty three contracts valued at $5.986M were awarded for the desilting of various trenches.

All the contracts were awarded to the lowest bidders, except one, which was awarded the higher of the two bidders for the cleaning of Riverstown creek, since the tendered price offered by the lower bidder was less than half of the Engineer’s estimate of $1.2M.
There was a variation of $0.649M on this contract to do an additional 433 rods of cleaning, giving a revised contract sum of $1.548M.

As at 31 December 2004, the entire revised contract sum was paid.

The works were completed and physically verified.

Subhead 1400500 - Roads 1132.


The sum of $37.2M was allocated for (a) the upgrading of Sea Wall road – Anna Regina, Market road - Supernaam, Estate road – Perseverance, Bus Shed road – Queenstown, Second Street - Affiance, Diversion road – Suddie, Estate road – Golden Fleece, School street – Dartmouth, Middle street – Columbia and Farm to Market roads and (b) the payment of retention fees.
Amounts totalling $36.820M were expended as follows: 268 Description Upgrade: Bus Shed street – Queentown Estate road - Golden Fleece Second street –Affiance Diversion road - Suddie Market road – Supernaam Middle street – Columbia Estate road - Perseverance School Street - Dartmouth Sea Wall road – Anna Regina Jaigobin Street – Johanna Cecelia Purchase of crusher run Payment of retention fees for 2003 Miscellaneous Total Amount $’000 3,212 2,574 2,939 2,492 2,535 2,535 2,922 2,759 2,530 1,770 9,576 416 72 36,820 1133.
The contracts for the upgrading of the Bus shed road at Queenstown, Estate road- Golden Fleece, Middle streeet – Columbia, Estate road – Perservance, Second street – Affiance, and Diversion road – Suddie valued at $16.898M were all awarded to the lowest bidders.

As at 31 December 2004, the full contract sums were paid to the contractors.

The roads were completed and physically verified.

1134.
1134.

In respect of the upgrading of the Market road - Supernaam and School Street- Dartmouth, the contracts valued at $5.558M were awarded to sole bidders.

The full contract sums were paid to the contractors as at 31 December 2004.

These works were also completed and physically verified.

1135.

In relation to upgrading of Sea Wall road - Anna Regina, the contract valued at $2.433M was awarded to the higher of two bidders without any reason being stated in the minutes of the tender board.
There was a variation of $97,000 giving a revised contract sum of $2.530M.

As at 31 December 2004, the entire contract sum was paid to the contractor.

The roads were completed and physically verified.

1136.

The contractor for the upgrading of Jaigobin Street - Johanna Cecelia valued at $1.966M was awarded to the second lowest bidder since the lowest bidder was already engaged on another job.

As at 31 December 2004, amounts totalling $1.770M was paid to the contractor.
In addition, this job was not included in the capital profile and approval for an extension to the programme was not seen.

269 Subhead 1901200 – Land Development 1137.

The sum of $11M was allocated for the upgrading of Arabian road – Henrietta, Nursery school road – Richmond, Trasha road – Bush lot and Play Field road – Lima.
Amounts totalling $10.886M were expended as follows: Description Upgrading: Arabian road- Henrietta Nursery school road – Richmond Trasha road – Bushlot Playfield road – Lima Larkee street – Anna Regina Total Amount $’000 2,796 2,476 3,126 1,735 753 10,886 1138.

The contract for the upgrading of Trasha road Bush Lot, Arabian road at Henrietta and Larkee street - Anna Regina valued at $6.759M were all awarded to the lowest bidders.
As at 31 December 2004, amounts totalling $6.675M were paid to the contractors.

In addition, it was observed that the upgrading of Larkee Street –Anna Regina was not included in the capital profile, however, approval for an extension to the programme was seen.

1139.

The contract for the upgrading of Nursery School road at Richmond and Play Field road Lima valued at $2.476M and $1.735M were awarded to the second lowest and the sole bidder respectively.
In respect of the upgrading of Nursery School road – Richmond, the contract was awarded to the second lowest bidder on the grounds that the lowest bidder was already engaged on another job.

As at 31 December 2004, the entire contract sums were paid to the contractors.

All of the above upgrading were completed and physically verified.

Subhead 2401600 - Land and Water Transport 1140.

The sum of $1.240M was voted for the purchase of four motor cycles, two wooden boats and one 15HP outboard engine.
Amounts totalling $1.187M were expended on the purchase of two motor cycle, two wooden boats and one 15 HP outboard engine.

The items purchased were verified as having been received and properly brought to account.

Subhead 2502900 - Furniture & Equipment (Education) 1141.

The sum of $2.5M was provided for the purchase of desks, benches, nursery sets, snacks racks, cupboards and teachers’ tables and chairs.
Amounts totalling $2.499M were expended to purchase the above items which were received and properly brought to account.

270 Subhead 2503000 – Furniture & Equipment (Administration) 1142.

The sum of $800,000 was allocated for the purchase of desks, chairs, filing cabinets and cupboards.

Amounts totalling $796,000 were expended on the purchase of desks, chairs, filing cabinets and cupboards.

The items were received and properly brought to account in the relevant records.
Subhead 2601600 - Furniture & Equipment (Health) 1143.

The sum of $7.1M was voted for the purchase of one 3 phase transformer, one anaesthetic machine and diathermy machine.

Amounts totalling $6.415M were expended.

In respect of the transformer, it was supplied in 2004.

However, it was subsequently returned to the supplier due to its unsuitability.

The cheque was refunded to the Region in April 2005.

As a result, the expenditure on the Appropriation Account would be overstated by $1.295M.
The other equipment purchased were verified as having been received and properly brought to account.

Subhead 4400800 – Other Equipment 1144.

The sum of $5M was allocated for the purchase of one tractor and one disc plough.

Amounts totalling $4.990M were expended.

The items were received and properly brought to account in the relevant records.

AGENCY 73 & DIVISION 533 REGION 3 – ESSEQUIBO ISLANDS/WEST DEMERARA Current Expenditure 1145.
A comparison of the authorised staffing as shown in the 2004 Estimates of Expenditure with the actual staff employed by the Region in December 2004, revealed that the authorised staff strength was exceeded, in the following categories: Description Authorised Actual Under/Excess Administration Senior Technical Other technical & Craft skilled Clerical and Office Support Semi skilled Operatives and Unskilled Contracted Employees Temporary Employees Total 27 97 204 104 355 0 0 787 317 441 395 71 610 6 21 1,861 290 344 191 (33) 255 6 21 1,074 271 1146.
This state of affairs was due to the omission from the National Estimates of 1,102 teachers, under the following categories, employed by the Region.

Description Authorised Actual Under/Excess Administration Senior Technical Other technical & craft skilled Clerical and Office Support Semi skilled Operatives and unskilled 1 6 2 7 0 309 418 268 0 123 Total 16 1,118 308 412 266 (7) 123 1,102 1147.
In order to ensure a meaningful comparison between authorised and actual staffing, the Audit Office recommends that the Ministry of Local Government and Regional Development approach the Ministry of Finance with a view to including teachers in the estimates of expenditure.

(2004/1) 1148.

Seventy-nine persons left their jobs by way of retirement, dismissal, resignation, and termination of employment during the year under review.
An examination of the personal files and related payrolls revealed the following observations: • • Names of thirty persons appeared 1 – 4 months after the effective dates of them not being on the job.

As a result, pay-changes directives were forwarded late to the Regional Accounting Unit to effect the necessary changes on the payrolls; In the circumstances, amounts totalling $3.746M should have been refunded as unpaid salaries.
However, an examination of the unclaimed amount revealed that sums totalling $1.367M were refunded leaving the difference of $2.378M still to be recovered.
Included in the latter figure is an amount of $936,913, which represent payments made for various types of deductions such as Income Tax and National Insurance Scheme; • • Included in the figure of $2.378M are amounts totalling $186,216 which represent four months net salary received by a teacher even though the effective date of leaving the job was four months prior.
In addition, deductions totalling $57,769 relating to these payments were also made to the related agencies; and In addition, amounts totalling $1.095M, which represents bank payments for thirteen of the persons who have left their jobs are also included in the amount to be recovered.
The Audit Office recommends that the Regional Administration aggressively follow up with the relevant agencies and ex-officers with a view to recovering all overpayments made to them in respect of not only the period under review but all previous accounting periods.

(2004/196) 272 1149.


An examination of the travelling register and related records revealed the following observations: • Eighteen instances were observed where no entries of payments for six officers were made in the travelling register, nor were there any annotations as to why these entries were not made; and • A comparison of the travelling register and the Account Analysis Report revealed a difference of $88,508, indicating that the travelling register was not updated with all relevant information.
the Regional Administration put that The Audit Office recommends mechanisms in place to ensure that the travelling register is properly written up at all times.

(2004/197) 1150.

An examination of the Register of Contributors to the National Insurance Scheme (NIS) revealed that three hundred and sixty – six employees were without NIS numbers, indicating that these employees were not registered with the Scheme.
The Head of Budget Agency explained that the employees did not submit their Identification Cards nor did they present themselves for registration.

1151.

Fifty-eight payments totalling $28.459M were made later than the stipulated time of the 15th day in the following month to NIS.

As a result, the Regional Administration can incur penalty due to late payments.

The Head of Budget Agency explained that the late payments were due to unavailability of funds.
The Audit Office recommends that the Regional Administration take the necessary steps to ensure that payments are made promptly to the NIS in order to avoid an occurrence of penalty imposed by the Scheme.

(2004/198) 1152.

Amounts totalling $19.691M were expended on fuel and lubricants for fourteen vehicles, two motor cycles and eleven equipment under the control of the Regional Administration for the year under review.
An examination of the log books and related records revealed the following observations: • Partial submissions of logbooks were made for four vehicles and five equipment.

In addition, log books were not produced for four vehicles and three equipment; • Several instances were observed where odometer readings were not recorded in the log books.
In addition, several instances were also observed where the signatures of officers authorizing journeys were not seen appended in the log books produced; and • 845 litres of dieseline were issued to the West Demerara Regional Hospital (WDRH) Power House.

However, this amount was not recorded in the log book as a receipt.

As a result, it could not be easily determined whether the dieseline was utilized for the purpose intended.
273 The Audit Office recommends that the Regional Administration put in place mechanisms to ensure that all logs are properly maintained to reflect proper accountability of the operation of vehicles and equipment.

(2004/199) 1153.

Amounts totalling $42.125M were expended on the rental and maintenance of buildings.

Included in the amount expended are sums totalling $97,200 which were expended on the rental of three buildings for the Education Department.
However, renewal of rental contracts for the year under review was not produced.

Nevertheless, the Head of the Budget Agency approved payments.

In addition, the rental register was not updated for the period under review.

The Audit Office recommends that the Regional Administration take the necessary steps to ensure that this record is written up on a regular basis and that contracts are renewed when required.

(2004/200) 1154.

Amounts totalling $114.449M were expended on maintenance of infrastructure.
An examination of this expenditure revealed the following observations: • A contract was awarded by Central Tender Board in November 2004 for the construction of a road at West Demerara Regional Hospital (WDRH) in the sum of $13.540M to the second lowest bidder on the grounds that lowest bidder did not fulfill all the requirements of the tender.

As at 31 December 2004, an amount of $9.366M or 69% of the contract sum was paid to the contractor.
At the time of reporting in January 2006, this amount had been refunded to the Regional Administration since the contractor indicated that he would not be able to carry out the project.

• Thirteen contracts valued at $5.124M were awarded for the construction of two bridges at Lookout – Parika and Meten – Meer – Zorg and the rehabilitation of nine school bridges and one bridge at La Grange.

As at 31 December 2004, the full sums were paid on these contracts.
Physical verifications revealed that the bridges were constructed according to the specifications of the contracts.

1155.

Amounts totalling $13.177M were expended on vehicle spares and services.

The maintenance costs of the Region’s vehicles are considered to be high.
For the period under review, a sample of four vehicles incurred an average of $396,044 in maintenance costs per vehicle as summarized below: 274 Vehicle Number PEE 1547 PBB 6932 PDD 6030 PDD 1145 Total Amount $ 714,885 282,990 402,800 183,500 1,584,175 The Audit Office recommends that the Regional Administration should review the state and condition of these vehicles to determine whether it is more economical to retain or to dispose of them.

(2004/201) 1156.
(2004/201) 1156.

Amounts totalling $4.086M were expended for Telephone Charges.

Included in this figure are amounts totalling $2.831M which relate to the rental and local and overseas charges incurred for forty six telephones under the Region’s control.

An examination of the telephone registers revealed that amounts totalling $1.074M were paid, resulting in a difference of $1.757M.

1157.

Amounts totalling $15.181M were expended for Electricity Charges.
The Region has under its control one hundred and twelve electrical meters.

An examination of the electricity charges registers revealed amounts totalling $8.018M being paid, resulting in a difference of $7.163M.

This resulted mainly from the registers not being updated when bills are paid thus defeating the purpose of maintaining the registers.
The Audit Office recommends that the Region institute measures to ensure that the utility registers are updated when payments are made so as to enable prompt reconciliation between the registers and the Account Analysis Report on a regular basis.

(2004/202) 1158.

An examination of a sample of payment vouchers revealed the following misallocation of expenditure: Date PV No.
3/12/04 7307660 7303272 Amount $ 240,968 137,650 490,462 40,000 Particulars Paid From Motor car allowance Purchase of Spares Electricity Charges Workshop for teachers Prog.

5 /6133 6231 6255 Prog.

1/6302 Should be paid from Prog.

4 /6133 6264 6272 Prog 4/6302 275 1159.

631 payment vouchers valued at $62.673M were not presented for audit.

Of this amount 243 payment vouchers valued at $6.631M relate to employment costs.
Further, 14 cheque orders valued at $2.835M remained outstanding as at 30 September 2005.

In addition, cheque orders are required to be cleared within sixteen days from the date they are issued, however, sample checks of three months, revealed that cheque orders were cleared approximately 40 days after the dates they are issued.
The Audit Office recommends that the Regional Administration in conjunction with the Sub – Treasury mount a special exercise to locate the missing vouchers as well as bills, receipts and other supporting documents relating to outstanding cheque orders.
On completion of the exercise, the Regional Administration should inform the Audit Office so that follow-up checks could be carried out to ensure that the Region received full value for all sums expended on the outstanding cheque orders as well as on the payment vouchers referred to above.

(2004/203) 1160.

In relation to the West Demerara Regional Hospital stores, the stock ledger was last written up in April 2005.

As a result, physical count of items on hand could not be easily carried out.
In addition, the storekeeper does all the record keeping and the issuing and receipt of items which could lead to errors being undetected.

The Audit Office recommends the Regional Administration put that mechanisms in place to rectify the above discrepancies, in order to have more efficient accountability of the stores.

(2004/204) Subhead 11004 – Bridges Capital Expenditure 1161.
The sum of $9.8M was allocated for the construction of bridges including those at Hogg Island, Meten-Meer-Zorg and West Demerara Regional Hospital.

According to the Appropriation Account the full sum was expended on the construction of the following bridges: 276 Description West Demerara Regional Hospital Hogg Island Hubu Meten-Meer-Zorg Miscellaneous Total Amount $‘000 2,819 2,721 2,054 2,031 175 9,800 1162.
An examination of this expenditure revealed the following observations: • Four contracts valued at $9.624M were awarded by the Regional Tender Board (RTB) for the construction of four bridges at West Demerara Regional Hospital (WDRH), Hogg Island, Hubu, and Meten-Meer-Zorg.

Of these contracts, WDRH and Hogg Island were awarded to the lowest bidders.
• The contracts for Hubu and Meten-Meer-Zorg were awarded to the second lowest bidder against the Engineer’s estimate of $2.468M and $2.334M respectively, on the basis that the lowest bidders had on-going projects; and • As at 31 December 2004, the full amounts were paid to the contractors.

Physical inspections revealed that the contractor was overpaid $272,930 for the construction of the bridge at the West Demerara Regional Hospital.
At the time of reporting, in January 2006 an explanation could not be obtained since the engineers attached to the Region had been dismissed.

The Audit Office recommends that the Regional Administration take the necessary action to have this overpayment recovered.

(2004/205) Subhead 12030 Buildings – Education 1163.

The sum of $27M was allocated for (a) the construction of primary schools at Hague Back and Bagotville and (b) extension of nursery schools at Versailles and Zeelugt.
Amounts totalling $24.987M were expended on the construction and rehabilitation of the following schools: 277 Description Bagotville Primary Hague Back Primary Zeelugt Nursery Zeelugt Primary Miscellaneous Total Amount $‘000 10,692 9,225 2,482 2,443 145 24,497 1164.

An examination of this expenditure revealed that five contracts valued at $22.693M were awarded by the RTB for the construction and rehabilitation of four schools at Bagotville, Hague Back, and Zeelugt to the lowest bidders.
Of these, three contracts valued at $18.741M had variations totalling $2.587M approved by the RTB, giving the revised contract sums totalling $21.328M.

As at 31 December 2004, amounts totalling $24.497M were paid on these contracts.

Physical inspections revealed that with the exception of Zeelugt Nursery the works were completed according to the specifications of the contract.

1165.
1165.

Physical verification of the Zeelugt Nursery School, revealed that no work was done resulting in amounts totalling $599,277 being overpaid to the contractor as detailed below: Description Windows Rain Water Installation Painting Total Amount Overpaid $ 319,000 64,806 215,471 599,277 1166.

At the time of reporting, (January 2006) an explanation could not be obtained since the engineers attached to the Region had been dismissed.

Subhead 12031 Buildings – Health 1167.


The sum of $19M was allocated for (a) Rehabilitation of Nurses’ Hostel at WDRH (b) re-guttering of WDRH (c) redesigning and construction of roof, Parika Health Centre and (d) payment of retention.

Amounts totalling $15.593M were expended as follows: 278 Description Rehab of Nurses Hostel – WDRH Redesign of roof – Parika Health Center Re-guttering of roof – WDRH Rehab of Kitchen – WDRH Miscellaneous Total Amount $’000 8,163 4,086 2,902 356 86 15,593 1168.
An examination of this expenditure revealed the following observations: • Three contracts valued at $8.407M were awarded by the Regional Tender Board for the rehabilitation of the Nurses’ Hostel at WDRH to three separate contractors.

Of these contracts one was awarded to the lowest bidder.

The other two contracts, were awarded to the same contractor in the sums totalling $6.011M by the RTB against the Engineer’s estimates of $2.322M on the grounds that the lower bidders had on-going jobs.
However, it was observed that the same tender documents were used for the evaluation of these contracts.

The evaluation documents stated that the bill of quantities did not include all the works to be carried out, which resulted in the contractor bidding only for the works stated in the bill of quantities.

As a result, another contract was entered into with the contractor to carry out the remaining work since the funds were available.
As at 31 December 2004, amounts totalling $8.163M were paid on these contracts.

• The contract for the Parika Health Centre was awarded by the RTB to the second lowest bidder in the sum of $4.087M, against the Engineer’s estimate of $4.482M on the grounds that the lowest bidder did not have the experience to carry out this kind of project.

As at 31 December 2004, amounts totalling $4.086M were paid on the contract.
Physical verification revealed the contractor was overpaid on the contract an amount of $181,055.

• In relation to re-guttering of the WDRH, a contract was awarded by the Regional Tender Board to the third lowest bidder in the sum of $3.225M against the Engineer’s estimate of $4.091M on the grounds that the second lowest bidder did not have a good track record and the lowest bidder had on-going projects.

As at 31 December 2004, amounts totalling $2.902M were paid on the contract.
Physical verification revealed that the works were completed according to the specifications of the contracts.

Subhead 13008 Agricultural Development – D & I 1169.

The sum of $29.315M was allocated for (a) the rehabilitation of SD No.
9 Drainage canal at Kamuni/Potosi, (b) construction of revetment at Henerietta, Endeavour, Blenheim and Naamyrck, (c) construction of earthen dam at Palmyra – Wakenaam, (d) construction of check sluice at Pouderoyen (e) construction of intake koker at Osterbeck – Leguan and (f) payment of retention fees.

According to the Appropriation Account amounts totalling $23.775M were expended as follows: 279 Description Construction of Revetments Rehab of Canals – Killarney, SD Nos.
9 and 6 Construction of Koker – Hogg Island Miscellaneous Total Amount $’000 10,880 6,490 6,246 159 23,775 1170.

As can be noted, no work was carried out on the construction of the check sluice at Pouderoyen, and the intake at Osterbeck.

No work was carried out on these projects nor were they re-budgeted for in 2005.

1171.
1171.

An examination of this expenditure revealed the following observations: • Three contracts valued at $17.987M were awarded by the RTB for the rehabilitation of three revetments in Naamyrck and Leguan.

The contract for Naamyrck was awarded to the lowest bidder, whilst the contracts for Leguan were awarded to the second lowest bidders against the Engineer’s estimate of $4.065M on the grounds that the lower bidders had on-going projects to complete.
As at 31 December 2004, amounts totalling $10.062M were paid to the contractor.

In relation to the other two contracts amounts totalling $10.062M were paid to the contractors as at 31 December 2004.

Physical inspections of the contracts revealed that the works were completed according to the specifications of the contracts.

• In relation to the rehabilitation of Canals at SD# 6, SD # 9, and Killarney – Pouderoyen, three contracts valued at $6.490M were awarded by the RTB to the lowest bidders.
As at 31 December 2004, the full sums were paid on these contracts.

Physical inspections of the contracts revealed the works were completed according to the specifications of the contracts.

• The contract for the construction of a reinforced concrete koker at Hogg Island was awarded in the sum of $6.246M.

As at 31 December 2004, the full sum was paid on this contract.

Physical inspections of the contracts revealed that the works were completed according to the specifications of the contracts.
Subhead 14006 Roads 1172.

The sum of $25M was allocated for the construction of roads, which includes First Street – Patentia, Clarke Dam – Goed Fortuin, Hague Jib (West), Unity Street – La Grange and Stelling Road - Vergenoegen.
According to the Appropriation Account amounts totalling $24.312M were expended on the rehabilitation and construction of the following roads: 280 Description Vergenoegen Goed Fortuin Hague Jib First Street – Patentia Sea View Retention fees Miscellaneous Total Amount $’000 8,220 5,558 5,516 3,363 768 581 306 24,312 1173.
An examination of this expenditure revealed the following observations: • Four contracts valued at $23.038M were awarded by the Regional Tender Board for the rehabilitation and construction of roads in Vergenoegen, Goed Fortuin, Hague Jib and Patentia.

Three were awarded to the lowest bidders whilst the one for Patentia was awarded to the second lowest bidder in the sum of $3.541M against the Engineer’s estimate of $$3.590M on the grounds that the lowest bidder had on-going jobs.
As at 31 December 2004, amounts totalling $22.657M were paid on these contracts.

Physical inspections revealed that the contracts were carried out according to the specifications.

• An amount of $768,067 was expended on the construction of Seaview Road Stewartville.

However, this contract was awarded under Subhead 19013 – Land Development and a part of the contract sum was met from this Subhead.

Subhead 19013 Land Development 1174.


The sum of $10M was allocated for the construction of roads at Chateau’s land – WCD, Long Dam – Vergenoegen, Sea View – Stewartville and Duke Street – Hague.

Amounts totalling $9.183M were expended on two contracts awarded by the RTB for construction of roads at Long Dam Vergenoegen and Seaview Stewartville to the value of $13.272M to the lowest bidders.
An examination of these contracts revealed that the contract for the construction of Seaview Road, Stewartville was awarded in the sum of $5.860M.

However, as at 31 December 2004, amounts totalling $2.588M were paid towards this contract of which an amount of $768,067, was charged to Subhead 14006 – Roads.

The contract for Long Dam Vergenoegen was awarded in the sum of $7.412M.

As at 31 December 2004, amounts totalling $7.302M were paid toward to this contract.

1175.
1175.

Physical verifications revealed that the works were carried out according to the specifications of the contracts.

281 Subhead 24001 Land and Water Transport 1176.

The sum of $5M was allocated for the purchase of an ambulance.

The full sum was expended on the purchase of the ambulance.

According to the tender documents, the ambulance should have a cassette player and gasoline operated.
However, physical examination revealed that the ambulance did not have a cassette player and it is a diesel operated.

There was no evidence of approval for a waiver in the tender requirement.

Subhead 25031 Equipment - Health 1177.

The sum of $6M was allocated for the purchase of dental instruments such as amalgam pluggers, margin trimmer and ultra sonic scales for West Demerara Regional Hospital.
According to the Appropriation Account amounts totalling $5.984M was expended on the purchase of dental and surgical equipment.

These payments were made in November and December 2004 to two local suppliers and were awarded by RTB to the lowest and second bidders depending on the availability of the equipment.

Physical inspection on 12 July 2005, revealed that equipment to the value of $4.186M was still outstanding from both suppliers.
The Bond Clerk explained that the technical personnel was not available to identify the equipment from the suppliers since he is on vacation leave.

The Audit Office recommends that the Regional Administration take immediate action to obtain the outstanding items from the suppliers since they are outstanding for over seven months.

In addition steps should be taken to avoid a recurrence of this nature.

(2004/206) Subhead 25032 Furniture and Equipment - Administration 1178.
The sum of $300,000 was allocated for the purchase of a photocopier.

According to the Appropriation Account the full sum was expended on the purchase of a photocopier.

The item was verified as having been received and properly brought to account.

Subhead 25033 Furniture and Equipment - Education 1179.

The sum of $3M was allocated for the purchase of chairs, tables, cupboards, desks, benches, filing cabinets and sewing machines.
According to the Appropriation Account amounts totalling $2.983M were expended the following purchases: Description Furniture Sewing Machines Total 282 Amount $’000 2,499 484 2,983 1180.

Physical verification of the items revealed the following: • Twenty workbenches valued at $360,000 were purchased.

However an examination of sixteen workbenches valued at $288,000 revealed that they were not made from seasoned/cured wood as specified in the bill of quantities.

As a result, large cracks were seen on them.


Further, these work benches were still in the bond.

• Although most of the furniture supplied was already distributed to the schools, no record was seen of the issuing of the furniture.

The bin cards still reflected the amounts received from the supplier.

• Forty tables and two hundred and forty chairs were supplied for use by nursery schools, however, only thirty-three tables and one hundred and sixty four chairs were accounted for.
As a result, six tables valued at $30,000 and 76 chairs valued at $114,000 were not accounted for.

• The Regional Education Officer could not give an explanation for the above observations since he only took up Office in December 2005.

The Audit Office recommends in that collaboration with the Regional Education Officer take the necessary steps to properly account for items received and issued.
In addition, steps should be taken to ensure that the contractor rectifies the deficiencies in the work benches supplied in order to obtain full values for monies expended.

(2004/207) the Regional Administration AGENCY 74 & DIVISION 534 REGION 4 - DEMERARA/ MAHAICA Current Expenditure 1181.

A comparison of the authorised staffing shown in the 2004 Estimates of Expenditure with the actual staff employed in the Region in December 2004 revealed a vacancy rate of 43.76 %.
It is obvious that this level of vacancy would adversely affect the operations of the Regional Administration and in particular the level of internal control needed to ensure adequate checks and balances.

The Head of the Budget Agency, however, explained that this state of affairs was due to budgetary restrictions.

In addition, the authorised staffing did not include teachers who numbered 1,578.
The Audit Office recommends that in order to ensure a meaningful comparison between authorised and actual staffing, the Regional Administration should approach the Ministry of Finance with a view of including all categories of employees in the Estimates.

(2004/208) 283 1182.

An examination of the Register of Contributors to the National Insurance Scheme (NIS) for December 2004 revealed one hundred and fifty-four instances where the employees' NIS numbers were not quoted in the Register.
The Head of the Budget Agency, however, explained that most of these persons were weekly employees who were not employed for lengthy periods.

The Audit Office recommends that the Regional Administration put in place mechanisms to have all employees registered with the Scheme as soon as possible since it could have serious implications for social security and other related benefits.

(2004/209) 1183.
(2004/209) 1183.

Cheque orders are required to be cleared within sixteen days of their issue through the submission of bills, receipts and other supporting documents.

However, cheque orders were being cleared on average 117 days after they were issued.

In addition, at the time of reporting, 128 cheque orders valued at $28.390M remained outstanding.

In the absence of supporting documents, it could not be determined whether value was received in respect of the outstanding cheque orders.
The Audit Office recommends that the Regional Administration put in place mechanisms to expedite the clearing of cheque orders through the submission of bills, receipts and other supporting documents to substantiate the payments made.

Meanwhile, the Regional Administration should make every effort to clear the outstanding cheque orders and inform the Audit Office of the results.

(2004/210) 1184.

Amounts totalling $36.889M were expended on electricity charges in respect of ninety-two meters.
However, an electricity register was not presented for audit examination for the period under review.

A similar observation was made in relation to telephone charges where amounts totalling $2.437M were expended and a telephone register was not submitted for audit examination.

In addition, $3.085M was expended on water charges.

A register to record the amounts expended on water charges was also not presented for audit scrutiny.
The Head of the Budget Agency explained that these registers were maintained on the computer and due to a computer virus the files had become corrupted and therefore cannot be retrieved from the hard drive.

284 1185.

Amounts totalling $53.664M were expended on Rental & Maintenance of Buildings.
The following gives a break down of the expenditure: Description Rehabilitation of 26 Primary Schools Rehabilitation of 5 Secondary Schools Rehabilitation of 12 Nursery Schools Rehabilitation of 12 Health Centres Rehabilitation of 4 Doctor's Quarters Miscellaneous Repairs ($600,000 - $9M) Miscellaneous Repairs ($180,000 - $600,000) Miscellaneous Repairs (below $180,000) Rental Purchases Total Amount $’000 26,381 977 6,123 6,504 3,931 1,277 2,729 861 2,289 2,592 53,664 1186.
A total of 44 contracts valued at $26.381M were awarded for the rehabilitation of 26 Primary Schools.

Included in the rehabilitation works were the repairs to the Victoria Primary School for which a contract was awarded to the lowest of four bidders on 16 February 2004 in the sum of $4.128M.

As at 31 December 2004 the entire contract sum was paid to the contractor.
It should be noted, that additional works had to be done to the building to make it habitable for the children, as a result, another contract was awarded on the 29 June 2004 to the lowest of 4 bidders in the sum of $3.583M against the Engineer’s estimate of $4.272M.

As at 31 December 2004 the contractor received full payments for works completed.

A physical verification was carried out and it was observed that there was an overpayment of $92,000 on this contract.
The Audit Office recommends that the Regional Administration should take steps to recover the amount of $92,000 from the contractor for works not completed.

(2004/211) 1187.

Included in the above figure of $26.381M is an amount of $4.664M which was expended on the extension of the Clonbrook Primary School.

A contract was awarded in 2003 for the extension of Clonbrook Primary School, East Coast Demerara.

This contract catered for the extension and re-construction of the top flat.
However, this project was rolled over from a capital project in 2003 to current expenditure in 2004.

Subsequently, a contract in the sum of $4.664M was awarded on the 11 May 2004 by the Regional Tender Board through the process of a waiver of Tender Board procedures for the extension of the bottom flat since it was found to be more defective than when previously inspected and as such necessitated reconstruction.
As a result, (a) one quotation was accepted and (b) the award for the additional work was given to the original contractor.

As at 31 December 2004 amounts totalling $4.664M were paid to the contractor.

The works were physically verified.

285 1188.

Also included in the sum of $26.381M is an amount of $1.101M which was expended on the rehabilitation of the Paradise Primary School.

A contract was awarded to the lowest of four bidders in the sum of $1.101M.
As at 31 December 2004 the full contract sum was paid to the contractor.

This project was physically verified and it was observed that amounts totalling $46,720 were overpaid on the contract.

According to the bills of quantity, the contractor was required to use 1310 galvanized corrugated sheets to repair a shed.

However, only 1018 sheets were used by the contractor.

As a consequence, amounts totalling $46,720 were overpaid on this contract.
The Audit Office recommends that the Regional Administration take the necessary steps to have the contractor repay the amount of $46,720.

(2004/212) 1189.

Eighteen contracts valued at $6.504M were awarded for the repairs to twelve nursery schools.

Included in the amount expended was the sum of $1.8M which was expended for the rehabilitation of the Kuru Kururu Nursery School.

The contract was awarded to the lowest of three bidders in the sum of $1.8M as compared with the Engineer’s estimate of $1.784M.
As at 31 December 2004, the entire contract sum was paid to contractor.

At the time of reporting, the works were physically verified.

1190.

Sixteen contracts valued at $6.504M were awarded for the rehabilitation of twelve health centres.

Included in the amount expended, the sum of $1.682M was expended on the ehabilitation of the Kuru Kururu Health Centre.

There was an approved variation of $75,000 giving the revised contract sum of $1.757M.
As at 31 December 2004, the full contract sum of $1.757M was paid to the contractor.

The works were completed and physically verified.

1191.

A contract for the rehabilitation of Plaisance Health Centre was awarded to the fifth lowest bidder in the sum of $1.589M as against the Engineer’s estimate of $1.278M on the basis that the lower bidders all had outstanding projects with the Administration.
The works were physically verified and it was observed that there was an overpayment of $292,280 on this contract.

The Audit Office recommends that the Regional Administration take the necessary steps to have the amount of $292,280 recovered from the contractor for works not executed on the contract.

(2004/213) 1192.

The contract for the rehabilitation of the Victoria Health Centre was awarded to the lowest of eleven bidders in the sum of $1.038M.
There was also an approved variation in the sum of $41,209 giving a revised contract sum of $1.079M.

As at 31 December 2004 the full contract sum was paid to the contractor.

However, the works were not physically verified due to the unavailability of the keys to the building.

286 1193.

Six contracts valued at $3.931M were awarded for the rehabilitation of 4 doctors’ quarters.
A contract was awarded for rehabilitation of the doctor’s quarters at Cove and John on the East Coast Demerara to the fourth lowest of twelve bidders in the sum of $685,730 on the basis that the lower bidders were awarded jobs at the said Tender Board meeting.

In addition, there was an approved variation in the sum of $1.689M giving a revised contract sum of $2.375M.

As at 31 December 2004 amounts totalling $2.266M were paid to the contractor.
However, it was observed that amounts totalling $1.755M were incorrectly charged to programme 3, line item 6242 whilst the amounts totalling $511,414 were correctly charged to programme 5, line item 6242.

The Head of the Budget Agency explained that the building is the Administrative Building and that the expenses were correctly charged to programme 3.
This project was physically verified and the following among others were observed: • 10% of the gross value of the work was not retained until the end of the liability defects period as the approved payment certificate did not reflect any deductions; and • No deductions were made for the mobilisation advance of $205,719 • As a result, amounts totalling $$395,409 were overpaid on this contract.
The Audit Office recommends that the Regional Administration recover the amounts totalling $395,409 which were overpaid to the contractor.

(2004/214) 1194.

The contract for the re-wiring of the Regional Administration Building was awarded to the lowest of three bidders in the sum of $1.277M.

As at 31 December 2004 the entire contract sum was paid to the contractor.

The works were completed and physically verified.

287 1195.

Amounts totalling $98.203M were expended on the Maintenance of Infrastructure.
The following gives a breakdown of the expenditure: Description D & I Works Rehabilitation of Patterson Street Kuru Kururu Rehabilitation of Yarrowkabra road Rehabilitation of First Street West of Oil Mill road Cove & John Rehabilitation of road at Ogle Area `H' East Coast Dem.
Surfacing of Benjamin Lane with DB87 Patching of Annandale Main Access road Rehabilitation of Bridge at Kuru Kururu Construction of road at Government Compound Triumph Miscellaneous Rehabilitation Works ($600,000 - $1M) Miscellaneous Rehabilitation Works ($180,000 - $600,000) Miscellaneous Rehabilitation Works (Below $180,000) Purchase of Materials Total Amount $’000 61,698 6,200 3,671 2,676 2,505 2,074 1,632 1,522 1,344 6,034 6,106 1,685 1,056 98,203 1196.
Included in the amount of $61.698M expended on Drainage and Irrigation works are sums totalling $33.412M in respect of thirteen contracts for the weeding and cleaning of trenches, excavation of outfall channels and trenches.

Four of these contracts valued at $9.093M were awarded to four Neighbourhood Democratic Councils while the remaining 9 contracts valued at $24.319M were awarded to individual contractors.
Also included in the expenditure was a payment in the sum of $4.045M which was expended on the capping of a high level dam at Triumph.

The balance of $24.241M relates to several small contracts for drainage and irrigation works.

1197.

The contract for the rehabilitation of Patterson Street, Kuru Kururu was awarded to the lowest of four bidders in the sum of $6.601M.

As at 31 December 2004, the sum of $6.2M was paid to the contractor.

The works were completed and physically verified.

1198.
1198.

In relation to the rehabilitation of Yarrowkabra Road Linden Highway, a contract was awarded to the lowest of 3 bidders in the sum of $3.671M.

The works included the rehabilitation of a road together with the construction of reinforced concrete kerb walls.

As at 31 December 2004 the full contract sum was paid to the contractor.

A physical verification of the works undertaken revealed that the kerb walls constructed were in conformity with specifications.
However, no work was done to the road and the amount of $710,550 was paid to the contractor.

The Audit Office recommends that the Regional Administration take the necessary steps to recover the amount of $710,550 from the contractor.

(2004/215) 288 1199.

The sum of $2.676M was expended on the rehabilitation of First Street, west of Oil Mill Road, Cove and John East Coast Demerara.
This contract was awarded to the lowest of 3 bidders in the sum of $2.863M as compared with the Engineer’s estimate of $3.095M.

The works were completed and physically verified.

1200.

The contract for the rehabilitation of a road at Ogle Area ‘H’ East Coast Demerara was awarded to the third lowest of 4 bidders in the sum of $3.015M on the basis that the lowest bidder did not qualify and the second lowest bidder was recently awarded two contracts at previous Tender Board meetings.
As at 31 December 2004 amounts totalling $2.505M were paid to the contractor.

The works were completed and physically verified.

1201.

The contract for the surfacing of Benjamin Lane, Melanie Damishana with D.B.S.T, was awarded to the lower of 2 bidders in the sum of $2.109M.

As at 31 December 2004 amounts totalling $2.074M were paid to the contractor.

The works were completed and physically verified.

1202.
1202.

The sum of $1.632M was expended on the patching of Annandale Main Access Road, East Coast Demerara.

This contract was awarded to the lowest of 3 bidders in the sum of $1.632M as compared with Engineer’s estimate of $1.775M.

Attempts to physical verify this project was nearly impossible since identification of the areas patched could not be easily seen.

However, reliance had to be placed on the confirmation of the residence in the area that the works were carried out.

1203.
1203.

In relation to the rehabilitation of a bridge at Third Street, Kuru Kururu, Soesdyke/ Linden Highway, a contract was awarded to the second lowest of 10 bidders in the sum of $1.232M, on the basis that the lowest bidder was awarded contracts at previously held Tender Board meetings.

In addition, there was a variation in the sum of $289,560 giving a revised contract sum of $1.522M.

As at 31 December 2004, the full contract sum was paid to the contractor.
The works were completed and physically verified.

1204.

The contract for the rehabilitation of the road at Government Compound, Triumph was awarded to the lowest of 3 bidders in the sum of $1.780M as compared with Engineer’s estimate of $2.032M.

As at 31 December the sum of $1.344M was paid to the contractor.

The works were completed and physically verified.

Stores and Other Public Property 1205.


In my previous Report it was noted that the inventory records were not updated since 1996 to reflect the acquisition and disposal of assets.

For the period under review, no inventory records were produced for audit examination.

The Head of the Budget Agency explained that inventory records were destroyed during the flood in 2005.
In the circumstances, it could not be determined whether all assets under the control of the Region were properly accounted for and adequately safeguarded.

289 Capital Expenditure Subhead 11001 - Bridges 1206.

The sum of $5.221M was provided for the construction of bridges at No.

4 Laluni Creek and 4th Street - Grove.

Amounts totalling $4.698M were expended as follows: Description Construction of bridge at Grove Construction of bridge No.

4 Laluni Total Amount $’000 3,331 1,367 4,698 1207.
The sum of $3.331M was expended on the construction of a bridge at Fourth Street, Samatta Point Grove.

The contract was awarded by the Regional Tender Board to the second lowest bidder in the sum of $3.331M, on the basis that the lowest bid of $2.998M was below the Engineer’s estimate of $4.158M.

As at 31 December 2004 amounts totalling $3.331M were paid.

A physical verification of the bridge revealed that it was built according to specification.
However, it was observed that the contractor was paid for 10,387.7sf of greenheart decking instead of 976sf as required by the bills of quantities.

As a result, there was an overpayment of $27,588.

The Audit Office recommends that the amount overpaid should be recovered from the contractor by the Regional Administration.

(2004/216) 1208.

The contract for the construction of the bridge at Laluni was awarded to the lowest bidder in the sum of $1.301M.
There was an approved variation in the sum of $65,907 giving a revised contract sum of $1.367M.

At the time of reporting the full contract sum was paid to the contractor.

A physical verification of the bridge revealed that it was built according to specification.

The Audit Office recommends that the Regional Administration take the necessary steps to recover the mobilisation advance repayment from the contractor.

(2004/217) Subhead 12001 – Building (Education) 1209.
The sum of $22M was voted for (a) the completion of Practical Instruction Centre - Buxton/Friendship, (b) construction of Nursery School at Company Road, Buxton/Friendship, (c) extension of Supply Primary School, East Bank Demerara, and (d) extension of Enmore Hope Primary School, East Coast Demerara.
The sum of $21.705M was expended as follows: 290 Description Construction of Nursery School at Buxton Extension of Supply Primary School Extension of Enmore / Hope Primary School Practical Instruction Centre, Buxton Total Amount $’000 8,905 6,110 4,715 1,975 21,705 1210.

The sum of $8.905M was expended on the construction of a Nursery School at Buxton/Friendship.
The contract was awarded to the second lowest bidder from among eight bidders in the sum of $8.959M as compared with Engineer estimates of $12.355M on the basis that the lowest bidder did not qualify.

There was an approved variation in the sum of $315,610 giving a revised contract sum of $9.275M.

As at 31 December 2004 the building was not completed and a new contract was awarded in 2005.

At the time of reporting, the works were still in progress.

1211.
1211.

The contract for the extension of the Supply Primary School was awarded to the fifth lowest bidder from among six bidders in the sum of $8.492M compared with the Engineer’s Estimates of $8.667M on the basis that the lower bidders were awarded contracts at previous Tender Board meetings.

However, due to the unavailability of funds, the scope of the work was reduced to the value of $5.482M.

There was an approved variation in the sum of $954,272 giving a revised contract sum of $6.436M.
At the time of reporting, the works were completed and amounts totalling $6.110M were paid to the contractor.
This project was physically verified and it was observed that the contractor was overpaid by $80,060 as follows: • The contractor was paid for 864 linear feet of floor joist at $260 per linear foot instead of 613 linear feet as stated in the bills of quantities resulting in an overpayment of $65,260; and • 816 square feet of lap-edge boarding at $200 per square foot as against 742 square feet as stated in the bills of quantities resulting in an overpayment of $14,800.
The Audit Office recommends that the Regional Administration take the necessary steps to have the amount of $80,060 overpaid on the contract recovered from the contractor.

(2004/218) 1212.

The contract for the extension of the Enmore Hope Primary School was awarded to the fourth lowest bidder in the sum of $8.932M by the Tender Board on the basis since the lower bidders had current work in progress in keeping with the principle of proportionate allocation of work.
As at 31 December 2004, amounts totalling $4.715M were paid to the contractor.

At the time of reporting, the works were in progress.

291 1213.

The contract for the completion of the Practical Instruction Centre, Buxton/Friendship was awarded to the lowest bidder in the sum of $2.5M from among three bidders.

As at 31 December 2004, amounts totalling $1.975M were paid to the contractor.

At the time of reporting the works were not completed.
The Head of the Budget Agency explained that due to the unrest in this location the contractor was unable to complete the building.

Subhead 12002 – Building (Administration) 1214.

The sum of $1.5M was voted for the rehabilitation of the engineer’s building at Paradise.

A contract was awarded by the Regional Tender Board for the rehabilitation of the Engineer’s building at Paradise to the second lowest bidder in the sum of $2.514M.
As a result of only $1.5M being voted for the rehabilitation of this building, the scope of the work was reduced and only the lower flat of the building was rehabilitated.

As at 31 December 2004 amounts totalling $1.5M were paid to the contractor.

This project was physically verified.

Subhead 12003 – Building (Health) 1215.


The sum of $9.5M was voted for (a) completion of Health Outpost at Timehri, (b) rehabilitation of building to house Community Health workers at Silver Hill and (c) the construction of Health Administration building at Friendship East Bank Demerara.

The sum of $9.499M was expended as follows: Description Construction of Health Admin.

building Friendship E.B.D.


Completion of Health Outpost Timehri Rehabilitation of Nurses Quarters, Silver Hill Total Amount $’000 4,899 2,531 2,069 9,499 1216.

In relation to the Health Administration building at Friendship, East Bank Demerara a contract was awarded in the sum of $5.701M to the third lowest bidder on the basis that the lower bidders had current works in progress for the Administration.
However, the scope of work was reduced due to the unavailability of funds and the original contract sum was reduced to $3.647M.

There was an approved variation for additional work to the value of $1.283M giving a revised contract sum of $4.930M.

At the time of reporting the sum of $4.899M was paid to the contractor.

The works were physically verified and it was observed that the contractor was overpaid $546,642 for works not done.
The Audit Office recommends that the Regional Administration take the necessary steps to recover from the contractor the amount of $546,642 that was overpaid on his contract.

(2004/219) 292 1217.

The contract for the completion of a Health Outpost at Timehri was awarded to the lowest bidder in the sum of $2.842M.

As at 31 December 2004, amounts totalling $2.531M were paid to the contractor.

The works were completed and physically verified.

1218.
1218.

The contract for the rehabilitation of the Nurses Quarters at Silver Hill, Soesdyke/ Linden Highway was awarded to the lowest bidder in the sum of $3.010M.

At the time of reporting the full contract sum was paid to the contractor.

The works were completed and physically verified and it was noted, that the contractor was overpaid $611,365.
The Audit Office recommends that the Regional Administration take the necessary steps to recover from the contractor the amount of $611,365 that was overpaid on this contract.

(2004/220) Subhead 14001 - Roads 1219.

The sum of $20M was voted for the completion of roads at (a) Alliance Timehri, Bare Root (East) - Bachelor Adventure and Forbes Street, Enterprise, (b) rehabilitation of roads at Laluni, Linden Highway, (c) Rambarran Road, Enterprise and (d) West Road Sparendaam.
The sum of $19.346M was expended as follows: Description Completion of Alliance Road, Timehri Completion of Road at Bare Root Completion of Forbes Street, Enterprise Rehabilitation of Road at Laluni, Soesdyke Linden Highway Rehabilitation of West Road Sparendaam Miscellaneous Total Amount $’000 6,998 4,527 1,724 2,900 2,397 800 19,346 1220.

The contract for the completion of Alliance Road at Timehri was awarded to the lowest of four bidders in the sum of $8.774M.
However, due to the unavailability of funds the scope of work was reduced to the value of $7M.

As at 31 December 2004, amounts totalling $6.998M were paid to the contractor.

The works were physically verified and it was observed that the contractor was overpaid amounts totalling $474,010 for works not done.

The Audit Office recommends that the Regional Administration take the necessary steps to have the contractor repay the sum of $474,010 that was overpaid on the contract.

(2004/221) 293 1221.


In relation to the completion of the road at Bare Root, Paradise, East Coast Demerara the contract was awarded by the Regional Tender Board to the second lowest of four bidders in the sum of $5.621M.

However, the width of the road was reduced from 15 square feet to 12 square feet and the contract sum was revised to $4.7M.

As at 31 December 2004 amounts totalling $4.527M was paid to the contractor.
The Head of the Budget Agency explained that the bridge was incomplete due to the floods as well as threats made to the contractor during 2004.

A physical verification in September 2005 revealed that the contractor was overpaid an amount of $2.339M.

The Audit Office recommends that the Regional Administration recover the overpayment from the contractor.

(2004/222) 1222.
(2004/222) 1222.

The contract for the completion of Forbes Street, Enterprise was awarded to the highest of four bidders in the sum of $2.922M as compared with the Engineer’s estimate of $2.130M.

This project was re-budgeted for in 2004 and the Regional Tender Board recommended the highest bidder on the basis that he was the original contractor.

As at 31 December 2004 amounts totalling $1.724M were paid to the contractor.

This project was physically verified 1223.


In relation to the rehabilitation of a road at Laluni, Soesdyke Linden Highway was awarded to the second lowest bidder in the sum of $5.860M on the basis that the lowest bidder had an outstanding project to complete for the Region.

However, the scope of work was reduced to the value of $2.9M, and as at 31 December 2004 the full contract sum was paid to the contractor.

The works were physically verified.

1224.


The contract for the rehabilitation of West Road, Sparendaam, East Coast Demerara was awarded to the third lowest of five bidders in the sum of $2.552M on the basis that the lower bidders had submitted incomplete tenders.

As at 31 December 2004 amounts totalling $2.397M were paid to the contractor.

A physical verification of this road revealed that the construction conformed to the specifications.

1225.
1225.

The amount of $800,000 represents a retention payment on a contract which was awarded in 2001 for the construction works at Bare Root, Middle Street, and Paradise.

Approval was obtained for this amount to be paid from the voted provisions of 2004.

Subhead 17001 - Agricultural Development 1226.


The sum of $17.8M was voted for (a) the construction of revetment at main irrigation canal at Cane Grove, (b) Laluni Creek, Linden Highway, (c) Regional Office Paradise, (d) rehabilitation of West Side Line trench, Graham Street, Plaisance and (e) rehabilitation of canals at Victoria and Nabaclis.
The sum of $17.593M was expended as follows: 294 Description Construction of Revetment at Cane Grove Construction of Revetment at Laluni Construction of Revetment at Regional Office Paradise Rehabilitation of West Sideline trench, Graham Street Plaisance Rehabilitation of Nabacalis, Middle Walk trench Construction of sluice gate at Garden of Eden Miscellaneous Total Amount $’000 3,783 2,485 3,007 3,089 4,130 782 317 17,593 1227.
It should be noted that no work was done to the trench at Victoria due to the lack of funds.

However, approval was sought for the construction of a sluice gate at Garden of Eden.

The contract was awarded to the lowest of three bidders in the sum of $.782M.

As at 31 December 2004 the entire contract sum was paid to the contractor.

1228.
1228.

The contract for the construction of revetment at Cane Grove was awarded to the fourth lowest bidder in sum of $3.863M as compared with the Engineer’s estimate of $4.578M on the basis that the lower bidders were considered too low at their tendered sums.

The lowest bid was $2.802M.

As at 31 December 2004 amounts totalling $3.783M were paid to the contractor.
However, a physical verification of the revetment revealed the following discrepancies: • 3 coats of tar which was required for the revetment by the bill of quantities was priced as a sum instead of being measured in square yards and a rate set against quantities.

• A backfill was required and again priced as a sum instead of being measured in cubic yards and rates applied.

• Notching and boring of posts and wailers is an item which is usually enumerated.

However, this was given a sum.

1229.


The measured quantities would have made the sums included against the items justifiable.

As a result, the inclusion of sums against measured quantities greatly diminished the transparency of the expenditure and could lead to fraudulent acts.

The Audit Office recommends that the Regional Administration make payments in accordance with the bills of quantities.

(2004/223) 1230.
(2004/223) 1230.

The sum of $2.485M was expended for the construction of a revetment at Laluni, Soesdyke Linden Highway.

The contract was awarded to the third lowest bidder in the sum of $2.485M by the Regional Tender Board on the basis that the contractor was awarded the contract for the construction of the bridge since the work on these two projects had to be done simultaneously.

295 1231.
295 1231.

The contract for the construction of a revetment at Regional Office, Paradise East Coast Demerara was awarded to the seventh of eight bidders in the sum of $3.007M.

The Tender Board recommended this bidder based on his track record.

The Head of the Budget Agency explained that the six lower bids were very low as compared with the Engineer’s estimates of $3.384M.

The rising costs of materials were also taken into consideration.

Notwithstanding, the works were physically verified.

1232.
1232.

The contract for the Rehabilitation of West Sideline trench, Graham Street, Plaisance, East Coast Demerara was awarded to the lowest of six bidders in the sum of $2.421M.

Approval was given for an additional 570 rods to be rehabilitated, resulting in an increase cost of $969,000 giving a revised contract sum of $3.390M.

As at 31 December 2004, the amount of $3.089M was paid to the contractor.

1233.
1233.

The contract for the rehabilitation of the Middle Walk Trench at Nabacalis East Coast Demerara was awarded to the lowest of seven bidders in the sum of $4.212M.

As at 31 December 2004 the sum of $4.130M was paid to the contractor.

Subhead 25001 – Furniture and Equipment (Education) 1234.

The sum of $5M was voted for the purchase of desks, benches, cupboards, chalk boards, tables, chairs and tools for the Practical Instruction Centre.
The full amount was expended as follows: Description Construction of school furniture Purchase of computer for Education Dept.

Purchase of tools, desks and chairs Total Amount $’000 3,491 161 1,348 5,000 1235.

The contract for the construction of school furniture was awarded to the lowest of 3 bidders in the sum of $3.5M.

As at 31 December 2004 amounts totalling $3.491M were paid to the contractor.

The furniture was received and taken into account.

1236.
1236.

Amounts totalling $1.348M were expended on the purchase of tools, desks and chairs.

These purchases were done in accordance with the tender board procedures and stores regulations.

All items purchased were taken into stock.

However, the items purchased could not be verified with the stores records since they were destroyed during the flood in 2005.

296 Subhead 25002 – Office Furniture and Equipment 1237.
The sum of $.500M was voted for the purchase of desks, chairs, cabinets, cupboards, calculators, fans, typewriters and refrigerators.

Amounts totalling $0.499M were expended on the purchase of calculators, desks, chairs, suite and fans to improve the office facilities at the Regional Administrative Office.

These items were verified as having been received and properly brought to account.

Subhead 25003 – Equipment (Health) 1238.


The sum of $2M was voted for the purchases of two solar systems for Dora and Laluni Health posts and one radio communication set for an ambulance.

The contract for the supply and installation of the solar systems with accessories for the Health Outposts were awarded to the lowest bidder in the sum of $1.497M.

As at 31 December 2004, amounts totalling $1.497M were expended on the purchase of two solar systems which were received and properly brought to account.
1239.

The contract for the supply of one radio communication set was awarded to the lowest bidder in the sum of $495,200.

A cheque was drawn on 4 October 2004 in the sum of $495,200 but the radio communication set was never purchased and was re-budgeted for in 2005.

However, there was no evidence to indicate that the amount of $495,200 was refunded to the Consolidated Fund.

As a result, the Appropriation Account was overstated by the amount of $495,200.
Subhead 25004 – Furniture and Equipment (Health) 1240.

The sum of $.600M was voted for the purchase of examination and dental couches, desks, chairs and beds.

As at 31 December amounts totalling $.600M were expended on construction of benches, purchase of stove, refrigerator, writing desks and three suites for Health Centres in the Region.

The items purchased were received and taken into stock.
However, the items could not have been verified with the stores records since they were destroyed during the flood.

AGENCY 75 & DIVISION 535 REGION 5 - MAHAICA/BERBICE Current Expenditure.

1241.

In my 2002 Report, it was stated that an amount of $230,000 was misappropriated from the salaries bank account and that the Police were investigating the matter.

Evidence was seen where the Head of the Budget Agency wrote to the Police enquiring about the status of the matter but no response was received.
Furthermore, a loss report was sent to the Finance Secretary.

However, no response was seen from the Finance Secretary, even though, according to the Head of Budget Agency, reminders were also sent.

297 The Audit office recommends that the Regional Administration continue to aggressively pursue this matter at the levels of the Police and Finance Secretary in order to bring it to closure.

(2004/224) 1242.

Amounts totalling $5.059M were refunded as unclaimed wages and salaries for 2004.
However, the Regional Accounting Unit did not maintain an unclaimed wages and salaries register to monitor such transactions.

In a related matter, the late notification of Pay Changes resulted in the refund of only net salaries.

The deductions were inadvertently paid over to the relevant agencies and up to the time of reporting were not refunded.

The Audit Office’s review indicated that it took on average three months for the necessary pay changes to be made to the Administration’s payroll.
The Audit Office recommends that the Regional Administration put in place mechanism to ensure that pay change notifications are communicated to the accounting unit in sufficient time to allow for timely adjustments to the payroll.

(2004/225) 1243.

Except for the National Insurance Scheme (NIS), there was no evidence that the Regional Administration took steps to recover deductions that were paid over to various agencies, since the year 2002.
The failure to recover the deductions has also resulted in the overstatement of the Appropriation Accounts.

The Audit Office again recommends that the Regional Administration aggressively follow up with the agencies concerned with the view of recovering all overpayments made over the years.

(2004/226) 1244.

A comparison of the authorised staffing as shown in 2004 Estimates of Expenditure with the actual Staff Employed by the Region in December 2004 revealed a Vacancy of 53%.
In addition, the authorized staffing did not include teachers who numbered 794.

The Regional Administration addressed this matter in a letter to the Ministry of Finance, but a response was not received.

In order to ensure a meaningful comparison between the actual staffing, the Audit Office recommends that the Head of the Budget Agency approach the Ministry of Finance with a view to include all categories of employees in the estimates.

(2004/227) 1245.
(2004/227) 1245.

Cheque Orders are required to be cleared within sixteen days of their issue through the submission of bills, receipts and other supporting documents.

However, in 50% of the cases, the Regional Administration exceeded that deadline.

Also, at the time of reporting there were five cheque orders totalling $336,165 for the year 2003, which remained outstanding and two amounting to $563,398 that were still not cleared for the year 2004.
The Head of Budget Agency explained that the cheque orders were misplaced and efforts are being made to have same reconstructed.

298 As in my 2003 report the Audit Office again recommends that the Regional Administration put in place mechanisms to carefully monitor the status of all cheque orders issued in order to ensure that they be cleared within the stipulated time frame.
(2004/228) The Audit Office also recommends the Regional Administration investigate all outstanding cheque orders to ensure that it received full value for the amount expended and communicate the results to the Audit Office as early as possible.

(2004/229) that 1246.

Amounts totalling $4.245M were expended on fuel and lubricants.

However, log books were not presented for ten of the eleven vehicles and equipment under the control of the Regional Administration.
In the circumstances, it could not be satisfactorily determined whether effective control was exercised over the use of these vehicles.

The Audit Office again recommends that the Head of the Budget Agency put systems in place for Log Books to be maintained for all vehicles and equipment used in the Region.

(2004/230) 1247.

Amounts totalling $45.487M were expended on the Rental and Maintenance of Buildings.
The following gives a breakdown of the expenditure: Description 16 Schools 8 Health Centres Administrative Buildings Hospitals 6 Living Quarters 1 Health Office Miscellaneous Contracts Purchases Total Amount $’000 19,728 6,434 4,729 2,383 2,298 1,096 3,593 5,226 45,487 1248.

Sixteen contracts were awarded in the sum of $19.820M for the Rehabilitation of sixteen schools.

All of these contracts were awarded to the most competitive bidders.

1249.
1249.

Eight contracts were awarded in the sum $6.550M for the rehabilitation of eight Health Centres.

Six of these contracts were awarded to the most competitive bidders.

The other two contracts were awarded to the second lowest bidder in the sum of $524,000 and $598,000 respectively on the grounds that the lowest bidder’s performance was below average and his duration was too long and the other bidder did not pre-qualify and therefore should not be considered.

299 1250.
299 1250.

Six contracts were awarded in the sum of $4.928M for the running maintenance, repairs and rehabilitation of the Administration Office buildings.

One of these contracts was awarded to the second lowest bidder in the sum of $3.7M on the grounds that the lowest bidder was disqualified.

As at 31 December 2004, amounts totalling $4.729M were paid to the contractors.

1251.
1251.

Two contracts were awarded in the sum of $2.383M for the rehabilitation of Fort Wellington Hospital to the most competitive bidders.

As at 31 December 2004, the full contract sums were paid.

1252.

Six contracts were awarded in the sum of $2.638M for the rehabilitation of six living quarters.

All of these works were awarded below the Regional Tender Board limit.

1253.

The rehabilitation of the Health Inspectors Office was awarded in the sum of $1.1M to the lower of the two bidders.
As at 31 December 2004, the full contract sums were paid.

1254.

The above works were verified as having been completed and generally confirms to specifications.

1255.

Amounts totalling $86.742M were expended on the Maintenance of Infrastructure.

The following gives a breakdown of the expenditure: Description Maintenance of thirty-two D & I Systems – canals and drains Maintenance and upgrading of twelve roads and streets Maintenance of thirteen D & I Structures – sluices, culverts, revetment.
Rehabilitation of six bridges Maintenance of three embankments Miscellaneous contracts Purchases Total Amount $’000 33,686 32,598 8,000 7,809 3,045 1,044 560 86,742 1256.

Thirty-two contracts were awarded in the sum of $34.069M to the most competitive bidders for the maintenance of thirty-two drainage and irrigation systems, which includes canals and drains.
These works involves deweeding and desilting within the residential areas of the ten Neighbourhood Democratic Councils, monthly manual deweeding of canals in the Mahaica and Mahaicony farm lands and mechanical deweeding and rehabilitation of canals in the Mahaica and Mahaicony farms lands.

Physical verification of the drainage and irrigation works were not carried out since the works were completed long before the audit visit.
Nevertheless, reliance was placed on the works committee certificate of satisfactory completion.

As at 31 December 2004, amounts totalling $33.686M were paid to the contractors.

300 1257.

Verification of the above works revealed that two 19’’ HDPE tubes, which were installed at Esau and Jacob to Bara Bara Flood Embankment, were missing.

These tubes were valued at $300,000.

The Head of Budget Agency explained that this matter was reported to the police and investigations are continuing.

1258.
1258.

Twelve contracts were awarded for the sum of $33.010 M for the Maintenance and Upgrading of twelve Roads and Streets to the most competitive bidders except for the maintenance of Esau and Jacob access road which was awarded to the higher of the two bidders at the sum of $1.745 M on the grounds that both bidders were above the Engineer’s estimate $1.745M.

The Tender Board recommended that the higher of the two bidders of $2.368M be awarded the contract at Engineer’s estimate.
The lower bidder’s price was $1.830M.

The maintenance of Champagne Access Road was awarded to the second lowest bidder at the Engineer’s estimate of $1.210M on the grounds that members of the Regional Tender Board were of the opinion that because of the location of Esau and Jacob road and the contractor was only given one job, he should be recommended at the Engineer’s price.

As at 31 December 2004, amounts totalling $32.598M were paid to the contractors.

1259.
1259.

The above works were verified as having been completed and generally confirms to specifications.

1260.

Thirteen contracts were awarded in the sum of $8.243M for the maintenance of thirteen, drainage and irrigation and other structures to the most competitive bidders.

These works were completed and physically verified.

As at 31 December 2004, amounts totalling $8M were paid to the contractors.

1261.
1261.

Six contracts were awarded in the sum of $7.819M for the rehabilitation of six bridges to the most competitive bidders.

As at 31 December 2004, amounts totalling $7.809M were paid to the contractors.

These works were completed and physically verified.

1262.

Three contracts were awarded in the sum of $3,045M for the maintenance of three embankments to the most competitive bidders.

As at 31 December 2004, full contract sums were paid to the contractors.
These works were verified and confirms to specifications.

Capital Expenditure Subhead 1100600 – Bridges 1263.

The sum of $8M was allocated for the construction of bridges at Carpen Turn, Blairmont and at De Hoop Branch Road.

Amounts totalling $7.459M were expended on the construction of the following: 301 Description RC Culvert at Carpen Turn - Blairmont RC Culvert at Dehoop Branch Road Total Amount $’000 3,837 3,622 7,459 1264.
The construction of RC culvert at Carpen Turn, Blairmont was awarded to the second lowest tender in the sum of $3.842M on the grounds that the second lowest bidder has more experience and is more efficient.

This comment does not fit into the context because the lowest bidder is a proven high quality contractor as was quoted in the fourth Tender Board Minutes in 2003 in which he was awarded to construct a RC culvert at Ithaca Public Road.
As at 31 December 2004, amounts totalling $3.837M were paid to the contractor.

1265.

The construction of the RC culvert at De Hoop Branch Road was awarded in the sum of $3.788M to the highest of three bidders on the grounds that the lowest bidder’s quality of work on structures was not of the best.

The second lowest bidder was already recommended for a major structure and both structures would have to be done simultaneously Hence, it was awarded to the highest bidder.
As at 31 December 2004, amounts totalling $3.632M were paid to the contractors.

The above works were completed and physically verified.

Subhead 1203600 – Buildings Education 1266.

The sum of $18M was allocated for the completion of the Cotton Tree Primary School (new wing), Construction of new wing at Novar Primary School, Construction of Floor and Enclose lower flat at Moraikobai Primary School, Extension of Hopetown Practical Instruction Centre and payment of retention.
Amounts totalling $17.982M were expended as follows: Description Extension of Hopetown Practical Instruction Center Completion of the Cotton Tree Primary School (new wing) Enclosure of Moraikobai Primary School.

Construction of new wing for Novar Primary School.

Retention Payment – Lower flat floor of Cotton Tree Primary School Concrete Slab.

Total Amount $’000 6,786 4,032 3,749 3,296 119 17,982 1267.
The above projects were awarded to lowest bidder in the sum of $6.785M, $4.034M, $3.999M and $3.296M respectively.

302 1268.

Retention payment was made for lower flat floor of Cotton Tree Primary School concrete slab in the sum of $119,000.

This project was completed in 2003.

1269.

In relation to the extension of Hopetown Practical Instruction Centre revealed an overpayment of $184,031.

The Head of the Budget Agency gave the assurance that the amount would be recovered from the contractor.

1270.
1270.

All of the above works were physically verified as completed and generally confirms to specifications.

Subhead 1203700 – Buildings (Health) 1271.

The sum of $3M was allocated for the Extension of the Dental Department at Fort Wellington Hospital.

The full amount was expended.

This project was awarded to the lower of the two bidders.

The work was physically verified as completed and generally confirms to specifications.

Subhead 1300900 – Drainage and Irrigation 1272.


The sum of $35M was allocated for the Construction of Pipe culvert – Bath/Industry Canal and reinforced concrete culvert – Mahaicony Branch Road, Manual deweeding of Mahaicony Creek Flood Embankment – Bara Bara to Esau and Jacob, Construction of Revetment at Bellamy Canal – Mahaicony end, Outfall channel – Rosignol Sluice and No.

8/9 Village, Extension of Yankee Branch Canal and Perth/Biaboo Main Canal.
Amounts totalling $34.915M were expended as follows: Description Extension of Perth Biaboo Canal Extend Flood Embankment at Bara Bara to Esau & Jacob Deweeding of Mahaicony Creek – 20 miles Construction of 200’ GH revetment at Bellamy Canal Construction of RC culvert with control at Mahaicony Branch Road Installation of Pipe Culvert at Bath Canal.

Extension of the Yankee Canal Construction of 100’ GH revetment at No.

8/9 Village.
8/9 Village.

Total Amount $’000 7,544 6,199 4,724 4,547 3,789 3,591 2,916 1,605 34,915 1273.

No work was done on the Outfall Channel at Rosignol Sluice and was not budgeted for in the 2005 estimates.

Deweeding of Mahaicony Creek, Installation of Pipe Culvert at Bath Canal and Construction of 100’’ft Greenheart revetment at No.

8/9 Villages, were awarded to the most competitive bidders.

303 1274.
303 1274.

The reasons for the contracts being awarded to the second lowest and third lowest bidders were that the most competitive bidders prices were unrealistic, were awarded enough projects or were unable to execute the jobs.

1275.

The above works were verified as completed and generally confirms to specifications.

Subhead 1400800 – Roads 1276.

The sum of $33.350M was allocated for the construction and rehabilitation of Community Roads at Ithaca, Shieldstown, Rosignol, No.

2/3 and No.
2/3 and No.

8/9 Villages, Weldaad, Woodley Park, Hopetown, Bushlot, Bel Air, No.

41, Lichfield, Strathcampbell, Champagne, Calcutta and Broken Water Land and Payment of Retention.

Amounts totalling $30.529M were expended as follows: Description Construction of Access Road at Champagne Construction of Middle Dam Bushlot Construction of First Cross Street No.

10 Village Construction of Paris Street No.

22 Bel Air Application of DBST to Totaram Street in Shieldstown Const.
of 1st Cross Street, North of the Public Road No.

2/3 Village Construction of Ferguson Street in Hopetown.

Construction of Street north of the Public Road No.

8/9 Village.

Construction and Application of DBST to Sydney Dam, Woodley Park.

Construction of Mc Ray Street, Rosignol.

Construction of 1st Cross Street, at Calcutta Village, ECD.

Construction of 1st Street North, No.

41 Village, WCB.
41 Village, WCB.

Construction of 1st Cross Street, (Access Street) at Lichfield Construction of Herbert Street in Ithaca Construction of Street at Broken Water Land Construction of street at Stratcampbell Village.

Total Amount $’000 5,145 3,938 2,656 2,056 1,958 1,831 1,759 1,624 1,612 1,597 1,324 1,301 1,267 1,072 1,064 325 30,529 1277.

No works were done on Community Roads in Weldaad nor were these re-budgeted for in 2005.

1278.
1278.

Contracts valued at $22.360M were awarded for the construction of eleven streets and dams to the most competitive bidders.

As at 31 December 2004, amounts totalling $20.941M were paid to the contractors.

The works were completed and physically verified.

1279.
1279.

Construction of Access Road at Champayne, Ferguson Street in Hopetown and Herbert Street in Ithaca were awarded to the higher of two bidders in the sum of $4.745M, $1.905M and $1.139M respectively on the grounds that the lower of the two bidders were unable to execute the projects.

304 1280.

Construction and application of DBST to Sydney Dam in Woodley Park was awarded in the sum of $1.617M to the second of the three bidders on the grounds that the lowest bidder was given nine other projects.
1281.

The above works were verified as completed and generally confirms to specifications.

1282.

The sum of $18M was allocated for the rehabilitation works and extension of De Hoop Branch Road to river landing bringing the total project cost to date to $55.569M.

Amounts totalling $17.976M were expended as follows: Description Construction of 3000’ of road from Little Biaboo to Big Biaboo in Dehoop Construction of 3279’ of road to join two sections of Dehoop Branch Road.
Purchases Total Amount $’000 8,915 8,790 271 17,976 1283.

The projects above were awarded to the lowest bidders in the sum of $8.915M and $8.793M respectively.

Only two quotations were seen for the Purchasing of a 24” N12 Air Chamber Ultra Pipe.

Nevertheless, the works carried out and the items purchased were physically verified.

1284.

The above works were verified as completed and generally confirms to specifications.

1285.
1285.

The sum of $10M was allocated for the upgrading of Roads at Bath Settlement, Bushlot and Mahaicony Housing Schemes.

Amounts totalling $7.859M were expended on the upgrading of roads in Bush Lot, Bath and Mahaicony Housing Schemes.

The contracts were awarded to the most competitive bidder.

As at 31 December 2004, amounts totalling $7.859M were paid to the contractors and the works were physically verified as having been completed.

Subhead 25038 – Furniture (Education) 1286.


The sum of $3M was allocated for the purchase of desks, benches, tables, chairs and nursery sets.

Amounts totalling $2.998M were expended for the supply of school furniture, living room suite and whirlpool refrigerator.

The items purchased were verified as having been received and properly brought to account.

Subhead 2503900 - Office Furniture and Equipment 1287.

The sum of $10.650M was allocated for the purchase of a photocopying machine and chairs.
Amounts totalling $648,000 were expended on the above allocation.

However, no bill was seen for the purchase of the photocopying machine.

The items were verified as being received and properly brought to account.

305 Subhead 25040 - Furniture and Equipment (Health) 1288.

The sum of $3M was allocated for the purchase of ECG Machine, Delivery beds, Suction Machines, Steriliser, Ultra Sound hand piece, Amalgamator, Chairs, Cabinets, and Gas Stoves.
Amounts totalling $2.999M were expended for the purchase of the above items except for the gas stove.

However, an examination of two vouchers valued at $234,951 for the purchase of twenty sitting chairs and a computer system were not supported by bills/receipts.

As a result, it could not be easily determined, whether the items purchased were the ones supplied.

AGENCY 76 & DIVISION 536 REGION 6 – EAST BERBICE CORENTYNE Current Expenditure 1289.
A comparison of the authorised staffing as shown in the 2004 Estimates of Expenditure with the actual staff employed as at December 2004, revealed a vacancy rate of 16%.

The Head of the Budget Agency explained that this was mainly due to budgetary constraints imposed by the Ministry of Finance.

In addition, the authorised staffing did not include teachers in the Region who numbered 1,258.

The Head of Budget Agency explained that corrective action has been taken with effect from 2006.

1290.
1290.

The Salaries bank account No.

3070 reflected an overdraft of $1.058M as at 31 December 2004 and was last reconciled to June 2003.

The Head of Budget Agency explained that the necessary action will be taken to reconcile this account and to have it closed.

In view of the fact that the above account is no longer in use, the Audit Office recommends that the Regional Administration investigate this overdraft and takes steps to close the account.

(2004/231) 1291.
(2004/231) 1291.

For the period under review, amounts totalling $10.297M were refunded as unclaimed salaries of which sums totalling $6.173M relates to the Education Department.

The Head of the Budget Agency explained that this was due mainly to the late submission of information relating to teachers of the personnel section.
The Audit Office recommends that the Regional Administration put in place mechanism to expedite the flow of information from the various schools to the personnel section so that the necessary pay changes can be made as early as possible.

(2004/232) 1292.

As in the case of 2003 there was no evidence that the Regional Administration took steps to recover the related deductions from the unclaimed wages and salaries that were paid over to various agencies.
The failure to recover the deductions would result in not only overpayment to agencies concerned but also an overpayment in the Appropriation Accounts.

306 The Audit Office recommends that the Regional Administration aggressively follow up with the agencies concerned with a view to recovering all overpayments.

(2004/233) 1293.

As a result of late notification of pay changes amounts totalling $.646M were overpaid to eight officers who had their services terminated during the period under review.
It should be noted that two of these officers continued to receive salaries after three months of their termination of services, indicating significant weaknesses over internal control over pay changes.

The Audit Office recommends that an efficient system over paychanges be implemented and that the Regional Administration take action to effect full recovery of the overpaid amounts.

(2004/234) 1294.
(2004/234) 1294.

The amounts of $58,023 and $99,468 were paid to a senior official of the Region as commuted travelling allowance for the years 2003 and 2002 respectively for the use of his car in the performance of official duties.

However, he was also provided with a full time use of a state vehicle and a chauffeur.

This matter was bought to the attention of Ministry of Local Government and Regional Development which pays the salary of the officer.
However, at the time of reporting, the amounts in question were not recovered.

The Audit Office recommends that the Regional Administration aggressively follow up with the Ministry of Local Government and Regional Development with a view of recovering the overpayment.

(2004/235) 1295.

Cheque orders are required to be cleared within sixteen days of their issue through the submission of bills and/or receipts and other supporting documents.
However, based on sample checks carried out, cheque orders were being cleared on average of forty four days after they were issued.

In addition, at the time of reporting three hundred and three cheque orders valued at $77.903M remained outstanding of which one hundred and fifty three cheque orders totalling $53.377M were in respect of the year under review.

Out of the 153 cheque orders, fifty-four totalling $14.239M and ninety-nine totalling $39.139M were in respect of purchases and salaries respectively.
In the absence of supporting documents to substantiate payments made, it could not be determined whether value was received for the amounts expended on these cheque orders.

This state of affairs should be viewed seriously since it represents a lack of accountability for public resources.

The Audit Office recommends that the Regional Administration put in place mechanisms to carefully monitor the status of all cheque orders issued in order to ensure that they are cleared within the stipulated time frame.
(2004/236) The Audit Office also recommends the Regional Administration investigate all outstanding cheque orders and the results communicated to the Audit Office as early as possible.

(2004/237) that 307 1296.

Of the forty-three serviceable vehicles and equipment for which log books were required to be maintained, log books were not presented for thirty-five vehicles and equipment.
The Head of Budget Agency explained that the non presentation of log books will be investigated and the results be communicated to the Audit Office.

1297.

Amounts totalling $37.271M were expended on the Rental and Maintenance of Buildings.
The following is a breakdown of the expenditure: Description Rehabilitation of eleven Schools Rehabilitation three Hospital and two Health Centers Rehabilitation of four Living Quarters Rehabilitation of two Offices Rehabilitation of light town Sluice Door Miscellaneous works below $450,000 Purchases Total Amount $’000 13,303 11,691 3,860 2,436 790 3,543 1,648 37,271 1298.
Twenty-six contracts were awarded for the above works, three of these were not awarded to the lowest bidder, while the contract for the rehabilitation of Port Mourant Hospital, Block “A” RDC Building, Lower Corentyne Secondary School were awarded by Tender Board to the second lowest, fourth lowest and second lowest bidders in the sums of $1.525M, $1.600M and $0.558M respectively on the basis that the lower bidders had outstanding jobs.
As at 31 December 2004, these works were completed and physically verified 1299.

Amounts totalling $75.932M were expended on the Maintenance of Infrastructure.

The following rehabilitation works were executed for this sum.

308 Description 20 Contracts within BBP Areas Rehabilitation of five oads Clean Manarabisi Main Canal Three contracts within No.

52 – No.

74 Areas Rehabilitation and repairs to three bridges Clean Don Robin to Sea well Canal Const.

of two Sanitary Blocks at Massiah & No.


43 Primary School Two Contracts for the construction and rehabilitation of fences Weed and Clean Letter Kenny Main Drain Construction of concrete walk way at Mibicuri Hospital Repairs to Leds Primary School Construction of Car Park in RDC 6 Compound Clean No.

44 – No.

51 Façade Canal Construction of stage for National Events Rehabilitation of Moleson Creek No.
3 Culvert Eight Contracts between $180,000 - $450,000 Twelve contracts below $180,000 Purchases Total Amount $’000 25,851 15,928 7,252 5,796 3,074 2,295 2,295 1,351 1,305 1,067 862 849 760 688 637 2,701 925 2,521 75,932 1300.

The above works were executed by thirty-five contracts valued at $69.785M.
However, sixteen of these contracts were not awarded to the most competitive bidders on the basis that six were deemed unrealistic, two had outstanding jobs, six were not pre-qualified and two did not include the 5% unforeseen clause.

With the exception of weeding and cleaning these works were physically verified and conformed to the specification contained in the respective bills of quantities and contract documents.
The items purchased were also verified as having been received and properly brought to account.

1301.

The sum of $113.223M was budgeted for security services.

Amounts totalling $109.833M were expended, of which $105.381M were for payments to the United Associates Security and Domestic Services Inc., while $4.452M were for payments to RK Security Services.

1302.

Cabinet approval dated 14 January 2003 was given for the hiring of two hundred and ninety two security guards.
However, for the period under review it was noted that the Region hired two hundred and ninety-five guards, an excess of three guards.

No approval was seen for the hiring of these three extra guards nor was a contractual agreement seen for the year under review.

In addition, there was no evidence to determine whether the services of all two hundred and ninety-five guards were indeed employed during the year.
309 The Audit Office recommends that a system be put in place by the Regional Administration to monitor the services of these guards to ensure services received for sums expended.

(2004/238) Stores and Other Public Property 1303.

The Region operates six stores.


However, it was still to adhere fully to the requirements of stores regulations in that with the exception of Canje Stores, no stores ledgers were being maintained at the Regional Accounting Unit to provide for an independent check on the bin cards kept by the storekeepers.

1304.

In addition, it was noted that adequate storage space was not available at the New Amsterdam Hospital, Whim and Education stores contrary to stores regulations.
Also, it was noted that the Electrical Stock Ledger at the New Amsterdam Hospital was not maintained for the period reviewed.

Subhead 11007 – Bridges Capital Expenditure 1305.

The sum of $9M was voted for the construction of bridges at Germania No.1, Germania No.

2 and Ma Retraite.

Amounts totalling $3.480M were expended as follows: Description Rehabilitation of Germania No.

1 bridge Rehabilitation of Germania No.

2 bridge Rehabilitation of Ma Retraite No.


1 bridge Total Amount $’000 1,239 1,227 1,014 3,480 1306.

The contract for the rehabilitation of Germania No.

1 Bridge was awarded to the third lowest bidder in the sum of $1.363M against the Engineer’s estimate of $1.897M on the basis that the lowest bidder’s price was unrealistic and the second lowest bidder had refused the job.

As at 31 December 2004, the amount of $1.239M, representing measured works, were paid to the contractor.
The works were completed and verified according to the specifications of the contract.

1307.

The contract for the rehabilitation of Germania No.

2 Bridge was awarded to the second lowest bidder in the sum of $1.350M against the Engineer’s estimate of $1.888M on the basis that the lowest bidder refused the job.

As at 31 December 2004, the amount of $1.227M representing measured works were paid to the contractor.

The works were completed and verified according to the specifications of the contract.
310 Subhead 12038 – Buildings Administration 1308.

The sum of $2.8M was voted for the rehabilitation of Regional Democratic Council Region 6 Block “B” Building and the construction of Cattle Pound at No.

46 Village.

Amounts totalling $1.225M were expended as follows: Description Rehabilitation RDC 6 block “B” building roof Construction of No.
46 Cattle pound Consultancy Fees – Rehabilitation of RDC6 block “B” building roof Preparation of tender documents (10 copies) Total Amount $’000 569 561 60 35 1,225 1309.

The contract for the rehabilitation of RDC 6 Block ‘B’ building roof was awarded to the sole bidder in the sum of $1.867M against the Engineer’s estimate of $1.994M.

As at 31 December 2004 the work was completed and the amount of $0.569M was paid to the contractor being measured works.
The works were verified as completed and generally confirmed to specifications.

1310.

The contract for the construction of No.

46 Cattle pound was awarded to the lowest of three bidders in the sum of $0.608M.

As at 31 December 2004 the works were completed and the amount of $0.561M was paid to the contractor being measured works.

The works were verified as completed and generally confirmed to specifications.

Subhead 12039 Buildings - Education 1311.


The sum of $27M was voted for the rehabilitation and extension of Port Mourant Primary School, Construction of Port Mourant Nursery School – Phase 2, rehabilitation of Industrial Arts building at Winifred Gaskin Memorial School, refurbishing of Laboratory at Central Corentyne Secondary School, refurbishing of Laboratory at the Black Bush Polder Secondary School, Construction of Glasgow Nursery School and payment of retention.
Amounts totalling $12.303M were expended as follows: 311 Description Rehabilitation and Extend Port Mourant Primary School Construction of Port Mourant Nursery School (phase 2) Rehabilitation of Roof and other works at Mibicuri Primary School Refurbishing of Laboratory – BBP Secondary School Refurbishing of Laboratory – Central Corentyne Secondary School Rehabilitation of New Amsterdam Practical Instruction Centre Rehabilitation of Port Mourant Nursery School Consultancy Services: Port Mourant Primary, Lab at BBP & Lab at Central Corentyne Sec.
School Port Mourant Nursery School Renovation of Roof and other works at Mibicuri and Tain Primary Schools Miscellaneous (Publication of Tenders) Total Amount $’000 4,387 3,220 1,937 1,036 646 141 122 432 195 142 45 12,303 1312.

The contract for the rehabilitation and extension of Port Mourant Primary School was awarded to, the lowest of five bidders in the sum of $4.951M against the Engineer’s estimate of $5.991M.

There was an overpayment of $46,904 for works not completed.
As at 31 December 2004 the works were completed and the amount of $4.998M was paid to the contractor.

The works were verified as completed and generally confirms to specifications.

1313.

The contract for the construction of Port Mourant Nursery School (Phase 2 ) was awarded to the lowest of three bidders in the sum of $3.523M against the Engineer’s estimate of $5.628M.

The remaining work to complete the school was deemed Phase 2.
The work in this Phase was mainly ceiling, rainwater installation, plumbing installation, electrical installation and painting.

The external work entailed mainly Storm water drains, septic tank and timber water trestle.

Phase one of this Project was done and verified in 2003.

As at 31 December 2004, the work was completed and the amount of $3.220M was paid to the contractor.

The works were verified as completed and generally confirms to specifications.

1314.
1314.

The contract for the rehabilitation of roof and other works at Mibicuri Primary School was awarded to the sole bidder in the sum of $1.983M.

The Engineer estimate was $1.999M.

This contract was not budgeted for and there was no evidence that approval was granted for a change in Programme to accommodate this expenditure.

As at 31 December 2004, the work was completed and the amount of $1.937M was paid to the contractor.

The works were verified as completed and generally confirms to specifications.
1315.

The contract for the refurbishing of laboratory at Black Bush Polder Secondary School was awarded to the highest of the three bidders in the sum of $0.933M against the Engineer’s estimate of $0.993M.

The reasons for this were that the lowest and second lowest bidders did not submit bid securities.

In addition, there was a variation of $0.103M resulting in a revised contract sum of $1.036M.

However, an approval for the variation was not seen.
As at 31 December 2004, the works were completed and the amount of $1.036M was paid to the contractor.

The works were verified as completed and generally confirms to specifications.

312 1316.

The contract for the refurbishing of laboratory at Central Corentyne Secondary School was awarded to the lowest of five bidders in the sum of $0.716M against the Engineer’s estimate of $0.873M.

As at 31 December 2004, the works were completed and the amount of $0.647M was paid to the contractor.
The works were verified as completed and generally confirms to specifications.

1317.

Two contracts valued at $11.337M were awarded for the rehabilitation of New Amsterdam Instruction Centre and Port Mourant Nursery School in 2003.

As at 31 December 2003, amounts totalling $10.033M were paid.
During the period under review, amounts totalling $0.263M were paid bringing the total sum of $10.296M paid as at 31 December 2004, while the sum of $.195M represents a balance on account for consultancy services rendered for the rehabilitation of Port Mourant Nursery School in 2003 now being paid in 2004.

Subhead 12040 - Buildings (Health) 1318.


The sum of $8M was voted for the rewiring of Skeldon Hospital, construction of incubator room at the Skeldon Hospital, rehabilitation of New Amsterdam Hospital and payment of retention.
Amounts totalling $6.021M were as follows: Description Electrical installation works at Skeldon Hospital Rehabilitation of New Amsterdam Hospital Rehabilitation and Extend Port Mourant Mortuary Consultancy Services – Occupational Health Department Publication of tenders Total Amount $’000 3,574 1,534 151 741 21 6,021 1319.

The contract for the Electrical Installation works at Skeldon Hospital was awarded to the sole bidder in the sum of $3.574M against the Engineer’s estimate of $2.884M.
A physical inspection of the works revealed an overpayment of $1.413M.

The Head of Budget Agency explained that the works will be re-verified with a view to identify the overpayments.

As at 31 December 2004, the works were not completed and the amount of $3.574M was paid to the contractor.

1320.

The Superintendent of Works inspected the works with us and agreed that the works were indeed incomplete and not completed as represented in the payment voucher approved.
At the time of writing this report, the money overpaid was not refunded to the Region nor was the outstanding works completed.

313 1321.

The contract for the rehabilitation of New Amsterdam Hospital was awarded to the lower of two bidders in the sum of $1.575M against the Engineer’s estimate of $1.775M.

As at 31 December 2004, the work was completed and the amount of $1.534M was paid to the contractor being measured works.

The work was verified as completed and generally confirms to specifications.
1322.

In relation to the rehabilitation and extension of Port Mourant Mortuary, the contract was awarded in the sum of $3.016M in 2003.

As at 31 December 2003, amounts totalling $2.828M were paid.

During the period under review, an amount of $150,826 was paid brining the total sum of $2.979M paid as at 31 December 2004.

Subhead 13010 - Drainage & Irrigation 1323.


The sum of $65M was voted for the construction of Sluice Door at Eversham, construction of bridge at Longsdale, construction of trash rack at Manarabisi and rehabilitation of Canals at Caracas/Lochaber, Maida/Kilmarnock, Letter Kenny, Eversham/No.

35 and Lightown/Plegtanker.

In addition there was a supplementary provision of $25M increasing the voted provision to $90M.
Amounts totalling $89.288M were expended as follows: Description Rehabilitation of Drainage Systems in Black Bush Polder Rehabilitation of Drainage Systems within Corentyne Rehabilitation of Drainage Systems within No.52/74 areas Construction of Slince at Sandvoort Construction of Drainage Culvert at Belvedere Excavation of Drainage Systems at East Bank Berbice Construction of bridge at Lonsdale Excavation of Drainage Systems in west Canje Excavation of Drainage Systems in CWC.
Surveying of outfall channels in Region 6 Excavation of Drainage Systems at Don Robin Construction of Manarabisi Trash Rack Total Amount $’000 23,766 18,356 14,797 7,982 5,382 5,215 4,420 2,456 1,996 1,900 1,718 1,300 89,288 1324.

Provisional and contingency sums totalling $3.600M were paid to the contractor.

However, no details of works carried out to substantiate the amount paid were seen.

As a result it could not be determined whether value was received for the monies expended.
The Head of Budget Agency explained that the works will be re-verified with a view to identify the overpayments as to take the necessary corrective action.

314 1325.

In relation to the drainage systems in Black Bush Polder, twenty-eight contracts valued at $27.397M were awarded to five contractors for the rehabilitation works.

A scrutiny of the related tender documents revealed that all the contracts were awarded to the most competitive bidders.
As at 31 December 2004, the works were completed and amounts totalling $23.766M were paid to the contractors.

The works were verified as completed and generally confirms to specifications.

1326.

Five contracts valued at $18.898M were awarded to three contractors for the rehabilitation of drainage systems in various areas in the Corentyne.
Included in the sum of $18.898M were four contracts not awarded to the most competitive bidders while the contract for the excavation of Bush lot East Drainage Canal was awarded to the sixth lowest of eight bidders in the sum of $6.799M against the Engineer’s estimate of $8.516M.
The reason for this were that the lowest bidder’s price was unrealistic, the second and third lowest bidder submitted incomplete bids, the fourth lowest bidder never did job of this nature before and the fifth lowest bidder had invalid NIS Certificate.

As at 31 December 2004, the entire contract sum was paid and the works were completed and physically verified.

1327.
1327.

The contract for the Excavation of letter Kenny West Drainage Canal was awarded to the fifth lowest of six bidders in the sum of $4.533M against the Engineer’s estimate of $5.592M.

The reasons for this were that the lowest, second lowest and fourth lowest bidders submitted incomplete bids, while the third lowest bidder had invalid NIS Certificate.

As at 31 December 2004, the entire contract sum was paid and the works were completed and physically verified.

1328.
1328.

The contract for the excavation of Crown Dam Fyrish was awarded to the fourth lowest of five bidders in the sum of $4.196M against the Engineer’s estimate of $4.480M.

The reasons for this were that the lowest and second lowest bidders lack experience and the third lowest bidder submitted incomplete bid.

As at 31 December 2004, the entire contract sum was paid and the works were completed and physically verified.

1329.
1329.

The contract for the Excavation of Eversham Drainage Canal was awarded to S. Lorrick, the fourth lowest of seven bidders in the sum of $1.846M against the Engineer’s estimate of $2.819M.

The reason for these were that the lowest and second lowest bidder did not have a 22RB Dragline and the third lowest bidder submitted incomplete bid.

As at 31 December 2004, the entire contract sum was paid and the works were completed and physically verified.

315 1330.
315 1330.

In relation to the drainage systems within No.

52/74, a contract for the excavation of No.

51 - No.

52 Façade Canal was awarded to the third lowest of four bidders in the sum of $7.183M against the Engineer’s estimate of $8.984M due to the lowest bidder being inexperienced while the second lowest bidder has no track record, while a contract for the excavation of No.
66 creek (Facade to Road) was awarded to the third lowest of six bidders in the sum of $4.489M against the Engineer’s estimate of $5.786M due to the lowest and second lowest bidders submitting incomplete bids and a contract for the excavation of No.

52 – No.

56 (Macunda) Drainage Canal was awarded to the second lowest bidder in the sum of $3.125M against the Engineer’s estimate of $4.662M, due to the lowest bidder’s price of $1.829M being considered unrealistic.
As at 31 December 2004, the full contract sums were paid on these contracts and the works were completed and physically verified.

1331.

The contract for the construction of the Drainage Culvert at Belvedere was awarded to the second lowest bidder in the sum of $5.382M against the Engineer’s estimate of $6.006M.

The reason for this was that the lowest bidder’s price of $3.790M was unrealistic.

As at 31 December 2004, the work was completed and the entire contract sum was paid to the contractor.
The works were physically verified as completed and generally confirms to specifications.

1332.

In addition, it should be noted that the following works listed hereunder, were not budgeted for and there were no evidence that approval were granted for a change in program to accommodate these expenditures.

• All Drainage and Irrigation works within Black-Bush Polder area • Sluice at Sandvoort • Excavation of No.

51 - No.
51 - No.

52 Facade Canal • Excavate Bush Lot East Drainage Canal • Drainage Culvert at Belvedere • Excavation of No.

66 creek • Excavation at Crown Dam – Fyrish • Excavation of No.

52 – No.

56 ( Macunda) Drainage Canal • Excavation of Jackson Creek • Excavation of Don Robin – Bramfield Drainage Canal • Excavation of Manchester / Lancaster Drainage Canal Subhead 14010 – Roads sum of $38.788M was voted 1333.
The roads at Plegtanker/Germania, London Dam- Belvedere, Bangladesh/ Ankerville Link Road, New Scheme Street – Canefield, Gay Park and New Forest, rehabilitation of Mara Road Shoulders and Drains and the rehabilitation of one Road Grader.
Amounts totalling $32.175M were expended as follows: rehabilitation of the for 316 Description Rehabilitation of New Forest Road Rehabilitation of East Bank Berbice Road (Edinburgh – Highberry) Rehabilitation of Gay Park Street Rehabilitation of Bangladesh to Ankerville Link Road Rehabilitation of London Dam - Belvedera Rehabilitation of East Bank Berbice Road (Mara Area) Repairs to grader Consultancy Services: Rehabilitation of Gay Park Street Rehabilitation of New Forest Road Rehabilitation of New Housing Scheme Street Rehabilitation Bangladesh / Ankerville Road Rehabilitation of London Dam Purchase Hydraulic Pump for Grader #15225 Purchase and photocopying documents (Miscellaneous) Total Amount $’000 8,908 5,787 4,554 3,981 3,354 3,002 420 405 353 334 330 314 228 205 32,175 1334.
The contract for the rehabilitation of New Forest Road was awarded to the lowest of three bidders in the sum of $3.925M against the Engineer’s estimate of $5.358M.

There was an approved variation of $5M for additional works resulting in a revised contract sum of $8.925M.

All of the above contracts were awarded to the most competitive bidder and were physically verified as completed and generally confirms to specifications.

Subhead 19014 – Land Development 1335.


The sum of $8M was voted for the construction of Roads at Little India, Little Africa and No.

77 Housing Scheme.
77 Housing Scheme.

Amounts totalling $4.704M were expended on the following contracts which were awarded to the most competitive bidders and were completed and physically verified: Description Construction of Road at Little Africa Housing Scheme Construction of Road at Little India Housing Scheme Work Done Consultancy Services: Road at little Africa Housing Scheme Road at Little India Housing Scheme Road at No.
77 Housing Scheme Total Amount $’000 2,514 1,414 268 203 180 125 4,704 317 Subhead 24020 – Land Transport 1336.

The sum of $5M was voted for the purchase of one ambulance for Port Mourant Hospital.

Amounts totalling $4.842M was expended on the purchase and repairs of two separate ambulances.

The ambulance purchased was physically verified and the repairs were completed according to the contract specifications.

Subhead 25041 – Furniture and Equipment - Education 1337.
The sum of $4.8M was voted for the purchase of desks, benches, cupboards, chairs, tables, blackboards, screens and nursery sets.
Amounts totalling $4.770M were expended on the following items which were purchased based on the most competitive bids, made according to specifications and were distributed to schools: Description Purchase 42 cupboards and 184 nursery sets for schools Purchase 300 pairs desks and benches A and B type for schools Purchase 118 sets tables and chairs for school Purchase 25 blackboard and 25 screen boards for school Total Subhead 25043 – Furniture and Equipment (Health) Amount $’000 1,878 1,500 897 495 4,770 1338.
The sum of $8M was voted for the purchase of ECG machine, suction machine, autoclaves, oxygen gauge, nebulizers, chairs, desks, and mattresses.

Amount totalling $8M were expended as follows: Description Purchase of hospital equipment.

Purchase of office furniture Purchase of household furniture Total Amount $’000 5,101 2,170 729 8,000 1339.
An examination of the above expenditure revealed: (a) the amount of $5.101M was expended on the purchase of one autoclaves, one ECG machine, two suction machines, one x-ray unit, four oxygen gauge and four nebulizers; 318 (b) (c) (d) the amount of $2.170M was expended on the purchase of office furniture including sitting chairs and ten writing desks; the amount of $0.729M was expended on the purchase of household items such as gas stoves, refrigerator and wardrobes; and All the items purchased were verified as having been received and properly accounted for.
AGENCY 77 & DIVISION 537 REGION 7 – CUYUNI/MAZARUNI Current Expenditure 1340.

The Regional Administration has been operating significantly below its authorised staffing in that actual staffing in place as at December 2004 was 213 compared with the authorised establishment of 320, giving a vacancy rate of 33%.

It was obvious that this situation would have had an adverse effect on the operations of the Region.
The Head of the Budget Agency explained that this was mainly due to budgetary constraints imposed by the Ministry of Finance.

In addition, the authorised staffing did not include teachers in the Region who numbered 253.
In order to ensure a meaningful comparison between authorised and actual staffing, the Audit Office recommends that the Ministry of Local Government and Regional Development approach the Ministry of Finance so that teachers can be included in the authorised staffing in the next estimates of expenditure.

(2004/239) 1341.

The salaries of sixteen full-time cleaners and caretakers, which totalled $2.151M, were inappropriately charged to the other charges subhead, Other Goods and Services Purchased.
The Regional Executive Officer explained that since the positions were not included in the list of authorized positions, the Public Service Ministry (PSM) was approached with a view to the creation of these posts, but the approval was never received.

The Audit Office recommends that the Regional Administration aggressively follow-up this matter with the PSM with a view of regularising this situation.

(2004/240) 1342.
(2004/240) 1342.

An examination of the schedule of contributors to the National Insurance Scheme revealed that one hundred and eight employees were without NIS numbers, indicating that these employees were not registered with the scheme.

It should be emphasized that registration with the Scheme has implications for social security and other benefits.
319 The Audit Office recommends that the Regional Administration pursue measures to register all staff with the NIS, including conducting registration of staff at the time they are employed, rather than at any later time.

(2004/241) 1343.

Amounts totalling $1.979M were refunded to the Sub-Treasury as unclaimed net salaries for 2004.

However, the related deductions had been paid over to the various agencies and were not recovered.
It should be emphasised that the failure to recover deductions would result in over-payments and a corresponding overstatement of the Appropriation Accounts.

The Regional Executive Officer indicated that requests for refunds were made from the related agencies, but only the Dependants’ Pension Fund had made refunds.

The Audit Office recommends that the Regional Administration aggressively follow-up with the relevant agencies with a view of recovering all over- payments made to them.

(2004/242) 1344.
(2004/242) 1344.

A physical count of all fuel and lubricants carried out on 22 November 2005 revealed a shortage valued $617,613, as shown below: Description Unit Bin Card Balance Actual Stock 238 376 2,038 120 43Y Shortage 453 413 43 74 2 985 Value $ 295,104 267,991 35,971 17,472 1,075 617,613 Gallons Gallons Gallons Pints Pints 691 789 2,081 194 45 3,800 2,815 Dieseline Kerosene Gasoline No.

50 SAE Oil 20W50 Oil Total 1345.


The Head of the Budget Agency explained that these discrepancies have been coming forward since 2002.

Prior to that year, a shortage of gasoline valued at $1.119M existed and a losses report was filed with the Finance Secretary.

However, this matter is still to be finalized.


Notwithstanding this, the Regional Administration had opened new bin cards based on a physical count carried out when the discrepancy was discovered and had written off the discrepancy without approval.

The additional discrepancy of $617,613 is also to be investigated and a report made out to the Finance Secretary.
The Audit Office recommends that the Regional Administration: • • investigate the discrepancy of $617,613, ensuring that a losses report is prepared and forwarded to the Finance Secretary; follow-up the matter relating to the loss of $1.119M, with a view to obtaining approval from the Finance Secretary to effect the write-off the discrepancy.

(2004/243) 320 1346.


An examination of the log books for the vehicles and equipment owned by the Region revealed that in most instances, journeys undertaken were not authorised.

In addition, evidence of supervisory checks was minimal.

As a result, it could not have been ascertained whether all journeys were undertaken with the approval of the administration and were all in public interest.
The Audit Office recommends that the Regional Administration take urgent steps to ensure that the required internal measures are instituted in relation to use of vehicles and equipment.

(2004/244) 1347.

A number of works, which were of a capital nature, were met from the Region’s current provision.
The following are details: Description Construction of Paves and Drains Rehabilitation of five(5) Officer’s/Teachers Quarters Construction of eight(8) bridges and box culverts ” ” twelve(12) bathrooms at Waramadong Paving of Waramadong High School kitchen entrance Rehabilitation of Isseneru Primary School Extension of sandcrete bagwall at Byderabo Rehabilitation of Isseneru Health Post Construction of four(4) guard huts Rehabilitation of Rest House at 72 Miles Construction of two(2) iron trestles ” ” two(2) toilet facilities ” ” revetment at St. Anthony’s Prim.
School ” ” generator house & engine base ” ” one(1) septic tank ” ” two(2) writing desks Amount $’000 9,450 6,194 5,537 4,000 4,000 2,910 2,670 1,735 1,416 1,376 977 751 331 314 263 39 Total 41,963 1348.
Appropriate tender procedures were used in the award of the works, but a physical verification exercise revealed that overpayments totalling $927,511 had occurred in relation to the box culvert at Byderabo, concrete paves and drains on eastern and southern sides of Bartica Hospital, construction of a guard hut at Bartica Hospital and the rehabilitation of officers quarters №54.

In this regard, the overpayments on the respective projects were $464,667, $355,744, $76,024 and $31,076.
There were also purchases of a capital nature from the current provision.

The Head of the Budget Agency explained that this action was necessary as there was an insufficiency of funds under the capital provisions.
The following are details of assets purchased from the current provision: 321 Description Line Item 2 Filing Cabinets and Racks 9 Office Chairs 2 HP Deskjet Printers 4 Typist chairs 1 20’ Panasonic TV 2 Calculators with tape 5 Pedestal Fans 1 Office Materials & Supplies; 1 Equipment Maintenance Office Materials & Supplies ” ” ” ” ” ” ” ” ” ” ” ” ” ” Field Materials & Supplies Office Materials & Supplies 3 Office Materials & Supplies; 2 Equipment Maintenance 1 Line Conditioner Office Materials & Supplies Total Amount $ 156,000 112,500 91,400 88,000 85,000 37,000 17,500 16,100 603,500 The Audit Office recommends that the Regional Administration obtain the necessary approval of the Chief Planning Officer whenever it proposes to undertake any capital works and/or purchases that are not specifically approved by the National Assembly.
(2004/245) 1349.

The assets of the Regional Administration were not marked to readily identify them as Government property.

A master inventory was also not maintained.

In a related matter, the assets purchased during the period under review were not brought to account on the inventory.

The Audit Office recommends that the Regional Administration adhere strictly to the requirements of the Stores Regulations as it relates to the maintenance of inventory records and the marking of assets.

(2004/246) 1350.
(2004/246) 1350.

Physical checks of the Regional Stores and a perusal of its records revealed that there were a number of slow moving stocks, some of which had not been issued since 1989.

This would suggest that these items are obsolete.

take The Audit Office recommends appropriate action to determine whether the stock could be utilized by other Ministries/Departments and to seek the approval of the Finance Secretary to dispose of them accordingly.
(2004/247) the Regional Administration that 322 Capital Expenditure Subhead 12041 – Buildings (Education) 1351.

An amount of $18M was allocated for the extension of Kako Primary School and the construction of teachers’ quarters at Bartica and Quebenang.

An approval was granted to extend the programme to include the payment of an existing balance on the construction of a dormitory at Waramadong, which was undertaken during the year 2003.
The entire provision was expended on the approved works, as follows: Description Kako Primary School Teachers’ quarters at Bartica Teachers’ quarters at Quebenang Dormitory at Waramadong (retention) Total Amount $’000 5,000 8,000 4,249 751 18,000 1352.

In every case tender procedures were observed and the award approved at appropriate levels.
Nevertheless, an examination of payments under the contracts revealed that in the case of the Kako Primary School, payments on the final valuation certificate was processed before the works were inspected by the Senior Superintendent of Works.

This resulted in a fundamental breach of the system of internal control.
In a related matter, a physical examination of the works revealed that the contractors of the Kako Primary School and teachers’ quarters at Quebenang were respectively overpaid $102,900 and $64,950 on measured works.

The Regional Executive Officer undertook to recover the amounts.

Subhead 12042 – Buildings (Health) 1353.

The sum of $7.5M was voted for the construction of a health post at Kurupung and the rehabilitation of the Kaikan Health Post.
An extension of the programme was obtained to include the rehabilitation of the Stewards’ quarters at Bartica and to pay a 2003 account for the rehabilitation of a concrete slab roof at the Bartica Hospital, which amounted to $89,000.

Amounts totalling $7.012M were expended on the following: Description Health Post at Kurupung Kaikan Health Post Stewards’ quarters at Bartica Total 323 Amount $’000 4,379 1,500 1,133 7,012 1354.

Approved tender procedures were used in the award of the works.
However, in relation to the Stewards’ quarters at Bartica, the fifth lowest of seven bidders was awarded the contract for a sum of $1.258M.

The reason for not preferring the lower bids was that these were too far below the engineer’s estimate of $1.4M.

The Audit Office considers the reason for overlooking the lower bidders as unsatisfactory, particularly because there was no evidence to support the completeness and accuracy of the estimate.
The works on the health posts at Kurupung and Kaikan were not verified due to the remoteness of the area and therefore reliance had to be placed on the certificates issued by the Senior Superintendent of Works.

An inspection of the Stewards’ quarters at Bartica revealed an overpayment of $190,906.

Subhead 12043 – Buildings (Administration) 1355.

An amount of $5M was allocated for the construction of an Amerindian hostel at Kamarang.
An approval was obtained to extend the programme to expend $172,000 on an outstanding 2003 account for the rehabilitation of the Regional Administration Buildings.

The entire provision was expended on the following: Description Amerindian hostel at Kamarang Regional Administration Buildings (2003 account) Total Amount $’000 4,828 172 5,000 1356.

The contract for the construction of the Amerindian Hostel at Kamarang was awarded to the Warawatta Village Council in the sum of $4.828M.
The full contract sum was expended on the works.

However, a physical verification revealed that there were overpayments totalling $188,250.

The Regional Administration undertook to recover the amount.

Subhead 14011 – Roads 1357.

The sum of $12.682M was voted for the Kamarang/Waramadong road and the rehabilitation of the Byderabo water-front and Bartica/Potaro roads.

An approval was obtained to extend the programme to pay a 2003 account of $200,000 for the construction of the Kamarang/Waramadong road.
Amounts totalling $11.593M were expended on the following: the continued construction of 324 Description Byderabo road Bartica/Potaro road Kamarang/Waramadong road Road construction materials Transportation costs 2003 account Total Amount $’000 4,045 3,111 2,627 1,354 256 200 11,593 1358.

In every case approved tender procedures were utilized in the awards.

Payments under the contracts were also in keeping with the terms and conditions of the contracts.
A physical verification of the works revealed that these conformed generally to specifications.

The materials purchased for road works were also accounted for in the records of the Region.

The sum of $256,000 was expended to transport drainage tubing to Kamarang for use on the road.

Subhead 15009 – Sea and River Defense 1359.

An amount of $7M was allocated for the continuation of sandcrete revetment at Byderabo.
An approval was obtained to extend the programme to include the payment of a 2003 account balance of $355,000, which was due on the construction of revetment at Byderabo.

The sum of $6.227M was expended, as follows: Description 250 feet sancrete bag wall at Byderabo 115 feet ” ” ” ” ” ” ” 242 feet concrete drain ” ” ” Total Amount $’000 3,686 1,983 558 6,227 1360.

The contracts were awarded by use of approved tender procedures.
However, in relation to the sandcrete bag walls at Byderabo, these were both awarded to the second lowest bidder, while the works for the concrete drain was awarded to the fifth lowest bidder.

The reason given for the decisions was that the lower bids were too far below the engineer’s estimates.

In this regard, there was no evidence to support the completeness and accuracy of the estimates, resulting in a view that the reason given was unsatisfactory.
Nevertheless, all works were completed and conformed generally to specifications.

325 Subhead 24021 – Land and Water Transport 1361.

The sum of $1M was voted for the purchase of one 4-wheel motorcycle.

However, the Regional Administration was unable to acquire to motorcycle due to the insufficiency of the allocation.

It was noted that the project was not reprogrammed in the year 2005.

Subhead 25044 – Furniture and Equipment (Education) 1362.
An amount of $3.5M was allocated for the purchase of various items, including desks, benches, tables, chalkboards, cupboards and beds.
During the period under review, amounts totalling $3.499M were expended on the acquisition of thirty-four pairs desks and benches, sixty-seven chairs, twenty tables, six chalkboards, thirteen cupboards, one risograph, one 5- piece dining set, four toasters, two sewing machines and a microwave, refrigerator, all- purpose mill, pressure cooker, coffee maker, blender with glass mug and mixer with glass bowl.

The items were received, but were not marked identify them as Government property.
Subhead 26018 – Furniture and Equipment (Health) 1363.

The sum of $5M was voted for the purchase of various items, including one transceiver set for Kurupung, mattresses, sterilizers, examination couches and stretchers for Kamarang Hospital and gas refrigerators for health posts.

An approval was obtained to change the programme to purchase five solar powered refrigerators at a cost of $1.5M instead of the gas refrigerators.

1364.
1364.

The entire allocation was expended on the acquisition of the transceiver set, three mattresses, four sterilizers, five examination couches, five refrigerators, two oxygen delivery systems, eight dressing drums, two gas stoves, two televisions and video cassette recorders, two 3-pieces suites, five beds and one 5-pieces dinette set, a washing machine, suction machine, incubator, blood drawing chair, wardrobe, chair and stand fan.
The required tender procedures were followed in the procurement of the items.

The purchases were all received, but were not marked to identify them as Government property.

Subhead 26019 – Furniture and Equipment (Administration) 1365.

An amount of $300,000 was allocated for the purchase of various items, including chairs, tables, and filing cabinets.

During the period under review, the entire allocation was expended on the acquisition of ten chairs, two tables and two filing cabinets.
The items were received, but were not marked to identify them as Government property.

Subhead 26020 – Power Extension 1366.

The sum of $1.2M was voted for the rehabilitation of the electrical systems at Kamarang, Paruima and Kurupung.

During the period under review, the entire allocation was expended on the acquisition of 1,000 yards cable, anchor guys, spool racks complete with balls, insulators, line connectors and other related materials.
The items were all received and entered into stock as required.

326 HEAD 78 & DIVISION 538 REGION 8 - UPPER POTARO/SIPARUNI Current Expenditure 1367.

The Regional Administration has been operating at significantly below its authorised staffing in that actual staffing in place as at December 2003 was 92 compared with authorised establishment of 210, giving a vacancy rate of 55%.
While it was noted that applications were invited in June 2005 to fill the existing vacancies, it was obvious that the vacancy level would have had an adverse effect on the operations of the Region.

The Head of the Budget Agency explained that this was mainly due to budgetary constraints imposed by the Ministry of Finance.

In addition, the authorised staffing did not include teachers in the Region who numbered 120.
In order to ensure a meaningful comparison between authorised and actual staffing, the Audit Office recommends that the Ministry of Local Government and Regional Development approach the Ministry of Finance so that teachers can be included in the authorised staffing in the next estimate of expenditure.

(2004/248) 1368.

The salaries account No.

3134 and wages account No.

3135 were still only reconciled to July 2003 at the time of the audit in July 2005.
The Head of the Budget Agency attributed this to the staffing difficulties.

These accounts reflected balances of $15.526M and $322,773 respectively as at 31 December 2004.
The Audit Office recommends that the Regional Administration take immediate action to reconcile the bank accounts (2004/249) In view of the fact that account № 3135 is no longer in use, the Audit Office further recommends that the Regional Administration take action to pay over to the Consolidated Fund the balance on this account and to close the account.

(2004/250) 1369.
(2004/250) 1369.

Cheque orders are required to be cleared within sixteen days of their issue through the submission of bills, receipts and other supporting documents.

However, thirty-two cheque orders valued at $4.053M had not been cleared at the time of the audit.

In the absence of bills, receipts and other supporting documents, it could not therefore be determined whether the Region received value for all sums expended on these cheque orders.
There were similar observations of outstanding cheque orders in previous reports and for transactions up to and including 31 December 2005 there were eight valued at $2.349M still to be cleared.

327 The Audit Office recommends that the Regional Administration put in place mechanisms to carefully monitor the status of all cheque orders issued in order to ensure that they are cleared within the stipulated time- frame.
(2004/251) the Regional Administration The Audit Office also recommends investigate all outstanding cheque orders and the results communicated to the Audit Office as early as possible.

(2004/252) that 1370.

The maintenance costs for vehicles under the control of the Region continued to be high.

Amounts totalling $2.470M were expended on seven vehicles during the period.
Two of these vehicles had an average maintenance cost per vehicle of $820,403, while the remaining five were repaired at an average cost of $165,728 per vehicle.

The Head of the Budget Agency attributed this high cost to the terrain and the state and condition of the roads.

However, the average age of these vehicles was eleven years.
In view of the age of the vehicles under the control of the Region, the Audit Office recommends that the Regional Administration take steps to dispose of these vehicles and acquire new ones since significant cost savings are likely to accrue in so doing.

(2004/253) 1371.

There were three awards of contracts to the second lowest bidders, as detailed below, where the reasons given for overlooking the lower bids were considered unsatisfactory.
Description Contract Sum $’000 Lower bid $’000 Reasons lower bid was not preferred Rehab.

of Waipa Primary School 1,256 1,097 30% below engineer estimate of $1.425M Rehab.

of Kaibarupai Prim.

School ” ” Waipa Health Post 1,203 763 1,104 No knowledge of the area 731 No knowledge of the area.

Transportation inadequate.

1372.

There were also two cases where separate contracts were issued to the original contractors for additional works under contracts.
However, while these variations were discussed and recommended at the Regional Tender Board level, the requisite approval of the Finance Committee was not obtained.

It was nevertheless discerned that five of these were due to engineering necessity and could have been approved in writing by the Head of the Budget Agency, with forwarded copies of such approvals to the Finance Secretary, the Accountant General and Auditor General.
The following are details:- 328 Description Contract $’000 Variation $’000 Remarks Rehab.

of Waipa Primary School Rehabilitation of Waipa Health Post Total 1,256 763 2,019 76 14 90 Engineering necessity Engineering necessity The Audit Office recommends the Regional Administration adhere strictly to the requirements of the Tender Board Regulations relating to the issuing of variation orders and price variations where the latter is subject to a contractual agreement.

(2004/254) 1373.
(2004/254) 1373.

Works of a capital nature were undertaken from the Regional Administration’s current provision for Maintenance of Infrastructure.

The Head of the Budget Agency explained that this action was necessary due to the unavailability of funds under the capital allocation and in some cases the Regional Administration had budgeted for maintenance works, but because of advanced decay the original structures were dismantled and replaced by new ones.
The following are details: Description of works Construction of 11 water trestles and 4 septic tanks Construction of 980 feet concrete drain at Mahdia Rehabilitation of bridge at Loo Creek Rehabilitation of bridge at 108 miles Mahdia Construction of engine houses at Kato & Mahdia Total Amount $’000 4,648 2,324 1,948 1,486 946 11,352 1374.
The assets of the Regional Administration were not marked to readily identify them as Government property and sectional inventories required by the Stores Regulation were not maintained.

The Audit Office recommends that the Regional Administration adhere strictly to the requirements of the Stores Regulations as relates to the maintenance of inventory records and the marking of its assets.

(2004/255) 1375.
(2004/255) 1375.

There were un-reconciled differences between the stock ledgers and bin cards and a physical count carried out in relation to thirteen items of stock, found that in nine instances bin cards were not maintained.

329 The Audit Office recommends that the Regional Administration take action to ensure the reconciliation of discrepancies existing between related stock records.

(2004/256) the Stores Regulations, full compliance with including 1376.
An examination of vouchers in support of payments for contractual works revealed that there was insufficient evidence, such as, details of the measurements of completed works and description and quantities of materials on site, to support the amounts paid to contractors.

It was, however, noted that in each case contractors claims were certified by the Senior Superintendent of Works and approved by the Head of the Budget Agency or his representative without the required justification.
The Audit Office recommends that the Regional Executive Officer take appropriate action to ensure that all payments for contracted works be properly supported by details to substantiate the sum to be paid to each contractor.

(2004/257) 1377.

The Regional Tender Board met on eleven occasions during the period under review for which the minutes were presented.

However, only two minutes of the Finance Committee were presented for audit scrutiny.
The Head of the Budget Agency explained that because the members of the Finance Committee are located at remote areas in the Region and the high cost of transportation, it was not practical for meeting to be held.

Instead, the Chairman of the Finance Committee was invited to sit in on the Regional Tender Board deliberations.

Decisions made at those meetings were then endorsed by the Chairman of the Finance Committee on behalf of the members.

Capital Expenditure Subhead 11001 - Bridges 1378.


The sum of $11M was allocated for the construction of heavy-duty bridges at Micobie, Wailangbaru, Tumong/Kamana and payment of retentions.

Amounts totalling $10.543M were expended, as follows: Particulars Construction of bridge at Micobie ” ” ” ” Tumong ” ” ” ” Kamana ” ” ” ” Wailangbaru Supply of building materials Retention fees Total 330 Amounts $’000 4,940 4,069 500 298 120 616 10,543 1379.
The contract for the construction of bridge at Micobie was awarded to the sole bidder in the sum of $4.472M.

A variation amounting to $468,000 for the supply of one hundred decking planks was awarded as an additional contract for the completion of the works.

This increased the contract sum to $4.940M.

The full contract sum was paid as at 31 December 2004, but a subsequent verification of the works revealed that there was an overpayment of $136,330.
The Head of the Budget Agency undertook to recover the amount overpaid.

1380.

The contract for the construction the bridge at Tumong was awarded to the higher of two bidders in the sum of $4.522M.

The lower bid of $3.202M was not considered because it was 29% below the engineer estimate of $4.552M.

As at 31 December 2004 amounts totalling $4.069M were paid to the contractor.
As a result of the remoteness of the area, a physical verification of the works could not be carried out and reliance had had to be placed on the certificate of satisfactory completion issued by the Senior Superintendent of Works.

1381.

In relation to the construction of the bridge at Kamana, the Central Tender Board issued a waiver of tender board procedures to enable the contract to be awarded to the Kamana Village Council for a sum of $499,703.
The full amount was expended under the contract, but again the works, which were certified as satisfactorily completed by the Region’s Senior Superintendent of Works, could not be physically verified because of the remoteness of the area.

1382.

The contract for the construction of the bridge at Wailangbaru, which was awarded in the sum of $298,400, had required a system of quotations, but this was not applied.

The contractor was nevertheless paid the full amount on the contract as at 31 December 2004.
The works was also not verified because of the remoteness of the area and again reliance had had to be placed on certificate of satisfactory completion issued by Senior Superintendent of Works.

The Audit Office recommends that the Regional Administration adhere strictly to the requirements of the Tender Board Regulations regarding competitive bidding procedures.

(2004/258) 1383.
(2004/258) 1383.

The retention fees of $615,523 were in relation to two contracts for $1.999M and $4.156M that were executed during the year 2003.

These balances were verified and based on documentation seen were payable to the contractors.

Subhead 120001 – Buildings (Education) 1384.

The sum of $19M was allocated for the construction of (a) students’ dormitories at Mahdia; (b) kitchen/mess hall at Mahdia; (c) primary school at Karisparu; and (d) payment of retention.
Amounts totalling $18,586 was expended, as follows: 331 Particulars Construction of Boys’ Dormitory at Mahdia “ “ Girls’ Dormitory at Mahdia “ “ kitchen at Mahdia “ “ primary school at Karisparu “ “ septic tanks at dormitories Construction and installation of window grills Payment of retention fees Total Amount $’000 4,099 4,528 4,145 3,932 908 295 679 18,586 1385.

The contract for the construction of Boys’ Dormitory at Mahdia was awarded to the lowest of eight bidders in the sum of $4.004M.
A variation of $495,810 for the construction of a kerb wall was awarded to the same contractor in the form of an additional contract.

The treatment of the variation as an additional contract was explained to be as a result of a Works Department misunderstanding of the required procedure.
Notwithstanding this, the works were due to an engineering necessity and had lacked the written approval of the Head of the Budget Agency, together with such approval being forwarded to the Finance Secretary, the Accountant General and Auditor General.

Nonetheless, physical verification revealed that the works were in keeping with that described in the works schedule.

1386.
1386.

The contract for the construction of the Girls’ Dormitory at Mahdia was awarded to the lowest of eight bidders in the sum of $4.032M.

As in the case of the Boy’s Dormitory, an additional contract for the construction of a kerb wall was awarded to the initial contractor in the sum of $495,810.

Again, these works lacked the required written approval of the Head of the Budget Agency, together with such approval being forwarded to the Finance Secretary, the Accountant General and Auditor General.
The works were however completed and physically verified.

1387.

In relation to the construction of a kitchen at Mahdia, the contract was awarded to the fourth lowest of eight bidders in the sum of $4.144M.

The lower bids of $3.897M, $3.953M and $4.022M were not considered because, according to the minutes, the respective bidders had already been awarded contracts.
This reason was deemed unsatisfactory since there was no evidence to indicate that the bidders had lacked the capacity to undertake more than one job.

Further, even if the lack of capacity could be proven then appropriate action could have been taken to negotiate with the selected bidder for the price of the lower bids.

Nevertheless, the works were completed and as at 31 December 2004 the full contract sum was expended.

The works were also physically verified.

332 1388.
332 1388.

The contract for the construction of the primary school at Karisparu was awarded to the sole bidder in the sum of $3.932M.

The minutes of the Regional Tender Board did not clearly indicate whether it had recommended the award.

Instead, there was only documentation of plans to meet with the bidder to discuss the logistics of the project.

The Head of the Budget Agency explained that omission of details concerning the award was an oversight.
As at 31 December 2004, the full contract sum was expended.

However, a physical verification of the works could not have been carried out due to the remoteness of the area.

In this case reliance could not be placed on the certification issued by the Region’s Senior Superintendent of Works, since by his own admission the works had also not been inspected before payment.

As a result, the completeness and accuracy of the transaction could not have been determined.
The Audit Office recommends that the Regional Administration take steps to ensure that all pertinent discussions and recommendations of the Regional Tender Board be clearly recorded in its minutes (2004/259) The Audit Office further recommends that in keeping with the responsibility for stewardship and accountability for public funds, the Head of the Budget Agency do everything to ensure that all projects undertaken by the Regional Administration be subject to inspection and that this process be clearly documented before any certificate to effect payment is issued by the Senior Superintendent of Works.
(2004/260) 1389.

The construction of two septic tanks for the Boys’ and Girls’ Dormitories were done by the award of separate contracts to the principal contractors for individual contract prices of $454,062.

This resulted in the requirement for the use of a system of quotations not being applied to the awards.
The Head of the Budget Agency explained that because the contractors’ bids for the construction of the dormitories were below the engineer estimate, it was decided to award them the contracts for the septic tanks.

The works were completed and the full contract sum expended.

A similar situation governed the award of the contract for construction and installation of window grills at the newly constructed kitchen, which cost $295,340.
The Audit Office recommends that the Regional Administration adhere strictly to the regulations governing the award of contracts.

(2004/261) Subhead 12003 - Buildings (Health) 1390.

The sum of $13M was allocated for the construction of (a) health post at Kurukubaru, (b) x-ray room at Mahdia Hospital and (c) extension of health post at Monkey Mountain.
Amounts totalling $10.606M were expended, as follows: 333 Particulars Construction of health post at Kurukubaru “ “ “ “ “ Monkey Mountain “ “ x-ray building at Mahdia Purchase of sheet lead for x-ray building Total Amount $’000 4,966 3,031 2,296 313 10,606 1391.

The construction of health post at Kurukubaru was awarded to the lower of two bidders in the sum of $3.830M.
Another contract, in the sum of $1.136M, was subsequently awarded to the same contractor for the construction of septic tank, water trestle and cupboards, on the basis that the bid for the health post had been below the engineer estimate.

The second award therefore circumvented the requirement for competitive bidding, but nevertheless increased the cost of constructing the health post to $4.966M.

As at 31 December 2004, both contract sums were expended.
However, the works carried out could not be physically verified due to the remoteness of the area and reliance had had to be placed on certification issued by the Senior Superintendent of Works.

The Audit Office recommends that the Regional Administration adhere strictly to the regulations governing the award of contracts and where additional works are required on a principal contract, the rules governing variations should apply.

(2004/262) 1392.
(2004/262) 1392.

The contract for the construction of health post at Monkey Mountain was awarded to the lowest of four bidders in the sum of $3.031M.

As at 31 December 2004 the full amount was paid to the contractor.

The remoteness of the area negated attempts to physically verify the works.

Hence, reliance had had to be placed on certification issued by the Senior Superintendent of Works.

1393.
1393.

In relation to the construction of the x-ray building at Mahdia, the contract was awarded to the second lowest of five bidders in the sum of $2.662M on the basis that the lowest bidder had ongoing works.

Here again, this reason was deemed unsatisfactory since there was no evidence to indicate that the lowest bidder had lacked the capacity to undertake more than one job.

Nevertheless, the works were completed and amounts totalling $2.296M were paid to the contractor.
During a physical verification of the works carried out in July 2005 it was noted that the building was still not utilised for its intended purpose, since the x- ray machine and film processor were yet to be installed.

Subhead 14001 – Roads 1394.

The sum of $7M was allocated for the construction of roads at (a) Kato/Tusengeng, (b) Kamana/Waipa and (c) Kurukubaru/Kamana.
The full amount was expended for road works in the three areas, as follows: 334 Particulars Kurukubaru/Kamana Kato/Tusengeng Kamana/Waipa Total Amount $’000 2,500 2,350 2,150 7,000 1395.

The contracts were awarded on the basis of waivers of tender procedures obtained from the Central Tender Board to facilitate works to be undertaken by the respective Village Councils.

As at 31 December 2004, the contract sums were expended.
The works were not however physically verified because of the remoteness of the area.

Instead, reliance had had to be placed on certification issued by the Senior Superintendent of Works.

Subhead 24001 – Land & Water Transport 1396.

The sum of $8M was allocated for the purchase of one ambulance for Mahdia Hospital.

Amounts totalling $7,973M were expended on the purchase of the ambulance and two motorcycles, for which a change of programme was obtained.

1397.
1397.

The Central Tender Board approved the purchase of the ambulance in the sum of $7.175M, while the Regional Tender Board approved the acquisition of Honda motor cycles from the highest of the three bidders in the sum of $798,000.

The lower bids were from suppliers of Jaialing and Lifan brands that cost $512,000 and $490,000, respectively.

According to the minutes, these brands were not considered because they were not suited for the Region’s terrain.

1398.
1398.

In relation to storekeeping procedures, all the items were brought to account in the inventory.

However, physical verification procedures revealed that the motorcycles, although uplifted from the supplier, were never transported to the Region.

The Head of the Budget Agency explained that the motorcycles were located at the Georgetown offices of the Ministry of Local Government and Regional Development and used by himself and the Chairman on visits.
The Audit Office recommends that the Head of the Budget Agency take the appropriate action to ensure that the motorcycles are transported to the Region, so that they may be used for the purposes intended.

(2004/263) 335 Subhead 25001 – Furniture & Equipment (Education) 1399.

The sum of $2M was allocated for the purchase of desks, benches, chalkboards, tables, chairs, stoves, kitchen utensils, beds and dining tables.
The full amount was expended on construction of furniture for Mahdia Primary and Secondary School, double-bunk beds for the dormitories at Mahdia, tables and benches for dining hall at Parmakatoi and furniture for the education office at Kato.

With the exception of the sum of $425,903 expended on furniture for the education office at Kato without the transaction being subjected to the required three quote system; all other expenditure had satisfied Tender Board Regulations.
Nonetheless, there was an absence of stores accounting for furniture for Kato and Parmakatoi.

The Audit Office recommends that the Regional Administration adhere strictly to the Tender Board Regulations as it relates to the award of contracts at lower authority limits.
(2004/264) The Audit Office further recommends that the Regional Executive Officer take the appropriate action to ensure that the storekeeper follow the prescription of the Stores Regulations, particularly where these relate to recording and certifying the receipt of items of stores.

(2004/265) Subhead 25003 - Furniture & Equipment (Administration) 1400.

There were no budgetary provisions made under this subhead for the financial year 2004.
However, a supplementary provision of $2.5M was approved to facilitate the acquisition of a generator set.

In this regard, the full amount was expended.

The Regional Tender Board recommended the purchase in the sum of $2.3M from the second lowest of three bids received on the basis that that supplier had the specified equipment in stock.

The remaining $200,000 was expended to transport the unit to the Region.
In this regard, it was noted that, in breach of Tender Board Procedures, a system of quotations was not used in the hiring of the truck.

The generator was nevertheless received and put to use in the Region.

Again, the Audit Office that the Regional Administration adhere strictly to the Tender Board Regulations as it relates to the award of contracts at lower authority limits.

(2004/266) Subhead 25004 - Furniture & Equipment (Health) 1401.
The sum of $5M was allocated for the purchase of a x-ray machine, film processor and dental equipment for Mahdia Hospital.

Amounts totalling $4.996M was expended on the purchase of the x-ray machine, film processor and four solar panels.

In relation to the purchase of solar panels a change of programme was obtained.

It was noted that Tender Board procedures were observed for all of the aforementioned purchases.

In each case the acquisitions were received and entered in the books.
The dental equipment was not purchased due to insufficiency of funds.

336 AGENCY 79 & DIVISION 539 REGION 9 - UPPER TAKATU/UPPER ESSEQUIBO Current Expenditure 1402.

The Region has been operating at significantly below its authorised staffing.

Out of a staffing of 360, actual staffing as at December 2004 was 205, giving a vacancy rate of 43%.

It was obvious that this level of staffing would have an adverse effect on the operations of the Region.
In addition the authorised staffing did not include teachers who numbered 322 as at December 2004.

The Head of the Budget Agency explained that this was due to the restricted budgetary allocation to meet employment cost and that the teachers would be included in the 2006 Estimates.

The following is a breakdown of the three hundred and twenty-two by categories that were omitted from the National Estimates.
Subhead Description Administration Senior Technical Other Technical & Craft Skilled Clerical & Office Support Semi Skilled & Unskilled 6111 6112 6113 6114 6115 Total Amount $ 41 63 112 Nil 106 322 In order to ensure a meaningful comparison between authorised and actual staffing, the Audit Office again recommends that the Ministry of Local Government and the Regional Administration Development approach the Ministry of Finance so that teachers can be included in the authorised staffing in the next estimates of expenditure.
(2004/267) 1403.

The cash book for Salary Bank Account No.3125 was only written up to November 2004.

The Head of Budget Agency explained that this was due mainly to the staffing situation.

It should nevertheless be emphasised that the cashbook is an essential accounting record without which irregularities can be perpetrated.

The Head of the Budget Agency explained that efforts are being made to have the cash book written up and balanced to December 2004.
The Audit Office recommends that the Head of the Budget Agency review the operations of the Regional Accounting Unit with a view of ensuring that the cash books for the accounts are properly maintained.

(2004/268) 337 1404.

The salaries and wages bank accounts were last reconciled to September 2000 and December 2004 respectively.

It should be emphasized that the failure to reconcile the Bank accounts can lead to irregularities being perpetrated without detection.
The Head of the Budget Agency explained that the proper format and related documentation to proceed with the reconciliation of these accounts for subsequent periods could not be obtained.

He had written to the Bank of Guyana and the Accountant General with a view of obtaining the missing information but no response was received however, a fresh start was made with the reconciliation of the bank accounts in 2005.
The Audit Office recommends that a fresh start be made to reconcile these accounts from the current period.

This approach will result in an unreconciled difference which will be reduced over a six month period after which the cashbook should be adjusted with any residual unreconciled difference.

(2004/269) 1405.

An examination of the deductions schedule for December 2004 indicated that the NIS numbers for 95 employees were not included.
This is an indicator that some of these employees might not have been registered with the Scheme.

However, at the time of the audit in November 2005, 37 of these employees had since been registered.

The Audit Office recommends that the Regional Administration put in place mechanisms to have all employees registered with the Scheme as soon as possible.

Since registration with the NIS has implications for social security and other benefits.

(2004/270) 1406.
(2004/270) 1406.

Amounts totalling $2.713M were refunded to the Sub-Treasury as unclaimed wages and salaries for 2004.

However, as in previous years, there was no evidence that the related deductions paid over to the various agencies were recovered.

The Head of the Budget Agency agreed to the comments made and explained that all external agencies were written to and some deductions have been recovered.
The Audit Office recommends that the Regional Administration aggressively follow up with the relevant agencies with a view to recovering all overpayments made to them in respect of not only the period under review but also previous accounting periods.

(2004/271) 1407.

Cheque orders are required to be cleared within sixteen days of the day of issue through the submission of bills, receipts and other supporting documents.
At the time of the audit in November 2005, 170 cheque orders dating as far as 2002 and valued at $51.949M had not yet been cleared.

Of this amount, eighty-four cheques orders valued at $11.023M relate to employment cost, while the remainder relates to the purchasing of fuel, stationery, spares parts, building materials and the payment of telephone services.

The Head of the Budget Agency explained that a system has been put in place to monitor the outstanding cheque orders.
He also indicated that 119 cheque orders had been cleared, however, at the time of reporting this could not be verified since a list in support of the vouchers cleared was not submitted for audit examination.

338 The Audit Office recommends that the Regional Administration put in place mechanisms to carefully monitor the status of all cheque orders issued in order to ensure that they are cleared within the stipulated time-frame.
(2004/272) the Regional Administration The Audit Office also recommends investigate all outstanding cheque orders and the results communicated to the Audit Office as early as possible.

(2004/273) that 1408.

Amounts totalling $17.944M were expended on Fuel and Lubricants by the nine vehicles and equipment under the control of the Region.

Logbooks for the above vehicles were presented for audit scrutiny.
An examination of these log books revealed that the journeys undertaken were not authorised and the log books were not subject to supervisory checks except for one log book that was presented.

Under the circumstances, it could not be satisfactorily determined whether effective control was exercised over the Region’s fleet of vehicles.
The Audit Office recommends that the Regional Administration put measures in place to ensure that journeys undertaken are authorized, all log books are properly maintained and subjected to supervisory checks.

(2004/274) 1409.

During the period under review, a total of 143 contracts valued at $17.944M were awarded for the supply of fuel and lubricants by the Regional Tender Board to the highest bidder on the basis that the bidder was the holder of a license to tender for fuel.
However, audit checks revealed that the bidder was not in receipt of a license from the Guyana Energy Authority (GEA).

The Audit Office recommends that the Regional Tender Board adhere strictly to the approved procedures for the assessment of tenders in order to ensure that the best-evaluated bids are considered.

(2004/275) 1410.

During the period under review the Regional Administration purchased in bulk fuel that was stored in a bond not suitable for the storage of flammable items.
In addition, the stores did not have a pump or a large funnel to extract fuel from the barrels.

As a result, spillages occurred whenever fuel was being extracted from the barrels.

1411.

A physical verification of fuel and lubricants carried out in November 2005 revealed apparent shortages.
The following are the details below: 339 Description Unit Gasoline Lube oil Diesel Stroke oil Kerosene Gallon Pint Gallon Pint Pint Balance per Stock records Physical Balance Shortage 3623 5367 1759 574 920 765 2880 873 538 187 2858 2487 886 36 733 1412.

It should be noted that the Regional Administration had written to the Finance Secretary in May 2005, for some of the items above to be written off.
At the time of the audit in December 2005, there was no evidence that the items were written off, as a result, the above shortages were still being reflected.

The Audit Office recommends that the Regional Administration investigate these discrepancies and on completion inform the Audit Office so that follow up checks can be carried out.

(2004/276) 1413.

The sum of $1.789M was expended on Subvention to Local Authorities in relation to the Ireng/Sawariwau Neighborhood Democratic Council (NDC).
The Council is required to prepare and submit financial statements for audit examination and certification.

However, since its establishment in 1994 the Council had not complied with this requirement and the reports submitted for years 1995 to 1997 was considered unacceptable.

This matter was communicated to the NDC and at the time reporting, re-submission was not made.

This matter was drawn to attention in my previous reports.
The Head of the Budget Agency explained that the NDC has since re-submitted statements up to 2003 based on the new format.

At the time of reporting this could not be verified.

Stores and Other Public Property 1414.

An examination of the Loans Register revealed 194 instances where items were loaned to several agencies and private individuals during the years 1995 to 2005.

An examination of the Loans Register revealed that items were being loaned without the proper authority.
The Head of the Budget Agency gave the assurance that efforts would be made to recover some of the items loaned and that the Finance Secretary was written to with a view to having the outstanding items written off.
Below is a breakdown of some of the items loaned: 340 Items Gasoline Diesel Lubricant Cement Zinc Sheets Fence Post Unit Gallons ” ” Sack Length Piece Amount $ 890 1,005 161 165 54 136 The Audit Office recommends that the Regional Administration obtain the necessary approval from the Finance Secretary to have the long outstanding items written off.

(2004/277) 1415.

Items purchased are required to pass through the Central Stores so that their physical existence could be verified.
However, items purchased were not physically verified by the stores clerk, but signatures were seen attached to the Local Purchase Orders attesting that the items were received.

1416.

The RDC has under its control an Economic Fund whereby a Special Projects Fund Account # 688-100-7 held at the National Bank of Industry and Commerce and was set up to facilitate the production and sale of peanuts.

The purpose was to assist the farmers.


However, because the peanut industry is no longer viable, approval was sought from the Ministry of Local Government for the proceeds from the Guest Houses to be deposited into this account and the expenditure incurred for repairs to these guest houses to be paid from this account.

However, at the time of the audit the approval was not obtained from the Ministry.

1417.
1417.

An examination of the records of this account revealed the following observations:- • Personal and other advances totalling $6.5M were issued to members of the RDC, Guyana Police Force, Guyana Defence Force, the Deputy Regional Officer, Vice- Chairman and Contractors.

These advances were dated as far back as 1997 and still remained outstanding at the time of the audit in December 2005.
• Further, a cash book was not maintained for this account, instead an analysis ledger was maintained and used to perform reconciliation of the bank account.

1418.

The Head of the Budget Agency explained that the Regional Administration is actively pursuing the clearing of the outstanding advances.

The Audit Office recommends that the Regional Administration take steps for the proceeds from the Regional Guest Houses to be paid into the Consolidated Fund and not into the Special Project Fund Account.
(2004/278) 341 The Audit Office also recommends that the cost for the repairs to these Guest Houses be met from the current allocation of the Region.

(2004/279) The Audit Office also recommends that the Regional Administration should take the necessary steps to have these long outstanding advances repaid.

(2004/280) The Audit Office also recommends that this account be closed and that all balances be transferred to the Consolidated Fund since the fund has outlived its purpose.

(2004/281) 1419.
(2004/281) 1419.

An examination of the Regional Tender Board procedures revealed the following observation: • It was also observed that the minutes of Tender Boards meetings were not sequentially numbered; • The tender box and bids were not opened in the presence of the members of the tender board; • Quotations were received without the business stamp of bidders; and • Photocopies of quotations were seen instead of original ones.

1420.
1420.

A review of the contract documents used by the Regional Administration revealed that provision was made for liability defects and duration of the contract to be specified.

However, it was noted that the liability defects clause was omitted and the duration of the contracts were not stated.

Failure to fill in this information would put the Regional Administration at risk, in the event that the contractor did not fulfill his contractual obligations.

1421.
1421.

Tender Board Regulation stipulates that no government officer should be permitted to bid for works to be undertaken by the Government.

However, it was observed that an officer was contracted to undertake works in excess of $4M during the period under review.

1422.

Contractors requests for payments were endorsed by the Superintendent of Works as being satisfactorily completed.
However, pertinent information such as reports/supporting documents relating to field visits were not produced for audit examination.

Further, it was observed that the dates the contractors submitted claims and the dates the Engineer approved the works were very close, given the fact that most of the works undertaken were miles away from Central Lethem.

342 Capital Expenditure Subhead 11001 - Bridges 1423.
The sum of $13M was allocated for the construction of bridges at Katoonarib, Tiperu, Makadodo, Koboyar, Conaw, Manaowaoro, and Pawiswau Creeks and payment of retentions.

Amounts totalling $12.611M were expended as follows: Description Construction of bridge at Tiperu ” ” ” ” Manaowaoro ” ” ” ” Koboyar ” ” ” ” Achawib ” ” ” ” Tabatinga Purchase & transportation of materials Total Amount $’000 3,601 3,496 1,802 860 748 2,104 12,611 1424.
As can be noted no work was done on the construction of bridge at Katoonarib, nor was the construction of the bridge re-budgeted for in 2005.

1425.

A contract for the construction of a bridge at Tiperu in the Pakaraimas was awarded in September 2004 to the lowest of three bidders in the sum of $4.8M, which was above the Engineer’s estimate of $3.5M.

No explanation was given in the Tender Board minutes for the basis of this award.
As at 31 December 2004 the work was completed and amounts totalling $3.6M were paid to the contractor and the work was physically verified.

1426.

The contract for the construction of a bridge at Manaowaoro was awarded on the 22 November 2004 to the lowest of four bidders in the sum of $3.8M, which was above the Engineer’s estimates of $3.1M.

A copy of the estimates was not produced for audit examination.
As at 31 December 2004, 95% of the contract sum totalling $3.496M was paid to the contractor although the work was not satisfactorily completed.

However, the amount of $388,000 was retained, but the liability defects period was not stated on the contract.

As a result, the Regional Administration would have no case against the contractor.

The Head of the Budget Agency explained that a verbal agreement to rectify the problem was reached between the contractor and the Regional Administration.
A physical inspection of this bridge carried out on 1 December 2005 revealed a number of physical defects which indicated that payments were made to the contractor before the Engineer’s valuation certificate was issued.

Physical defects detected are as follows: • A structural crack had developed across the bridge, which was evident on the surface of the kerb.
There can be several reasons for this which includes poor support, poor concrete mix design, or under-sizing of the beam; 343 • Significant erosion had occurred at one of the bridge approaches, which indicated that poor back-fill material was used.
Possible reasons for this can also be that the angle of the wing wall or the fact that there was no revetment to extend the earth retaining capacity of the wing wall; • The bridge abutment did not support the bridge at the end of the construction; and • The general outlook of the bridge and its immediate environs suggests poor construction practices and that no soil tests were carried out before the construction began.

1427.
1427.

The Head of the Budget Agency explained that he was aware of the problems and that the contractor had given him the assurance that the bridge would be fixed.

However, at the time of reporting in December 2005 there was no evidence to indicate that the contractor had honored his obligation since the retention on the contract was not paid.

The Audit Office recommends that the Regional Administration make every effort to have the contractor fulfil his contractual obligation with the Region.
(2004/282) The Audit Office also recommends that the Regional Administration ensure that at all times the liability defects period are stated on contracts issued, and that no payments be made before the inspection of sites as well as the issuance of the valuation certificates by the Engineer.

(2004/283) 1428.

A contract for the construction of a timber bridge at Koboyar was awarded in October 2004 in the sum of $2.002M to the lowest of five bidders.

The Engineer’s estimate was $2.03M.


As at 31 December 2004, the works were completed and amounts totalling $1.802M were paid to the contractor and the work was physically verified.

1429.

In relation to the construction of bridges at Achawib and Tabinga, amounts totalling $860,455 and $747,830 respectively were paid on the contracts awarded in 2003.

The works were verified as having been completed according to the specifications of the contracts.

1430.
1430.

The amount of $2.104M was expended on the purchasing and transportation of materials.

Eight contracts valued at $1.954M were awarded by the Regional Tender Board for the purchasing and transporting of materials for the construction of bridges at Makadodo, Conaw, and Pawiswau.

These contracts were awarded to the lowest bidders and the full contract sums were paid as at 31 December 2004.

The constructions of these bridges were executed by the Construction Division of the Regional Democratic Council.
At the time of inspection in December 2005, the works were completed and physically verified.

The difference of $150,325 relates to the payment of salaries to employees of the Regional Works Division for the construction of the bridges.

344 Subhead 12001 – Buildings (Education) 1431.


The sum of $35.8M was allocated for (a) Completion of the Regional Education office at Lethem, (b) Construction of Primary School at Quatata, (c) Construction of Teachers Quarters at Aishalton, (d) Rehabilitation of Teachers Quarters at Lethem, (e) Construction of nursery school Kumu, (f) Construction of teacher’s quarters at Kwatmang, Achawib and Massara and the payment of retentions.
The following were expended as follows: Description Construction of nursery school at Kumu Village Construction of primary school at Quatata Village Construction of teacher’s quarters at Aishalton Construction of teacher’s quarters at Achawib Construction of teacher’s quarters at Massara Construction of teacher’s quarters at Kwatamang Rehabilitation of six apartments at Lethem Completion of the Regional Education Office-Lethem Payment of retention Purchase of building materials Total Amount $’000 2,996 3,918 8,212 2,465 2,427 2,233 1,598 5,251 2,565 4,141 35,806 1432.
The contract for the construction of Kumu Nursery School was awarded on 2nd July 2004 in the sum of $3.328M to the second lowest bidder whilst the Engineer’s estimate was $3.8M.

The basis this award was that the lowest bidder was previously awarded another contract.

As at 31 December 2004, the contractor was paid amounts totalling $2.996M.

The work was completed and physically verified.

1433.
1433.

In relation to the construction of the Primary School at Quatata Village, a contract was awarded in June 2004 in the sum of $3.9M to the fourth lowest bidder on the basis that the third lowest bidder had an uncompleted project for the year 2003 and his bid was 10 % of the Engineer’s estimates of $4.1M.

However, no reasons were given for the non-selection of the lowest and the second lowest bidder.

As at 31 December 2004, the contractor was paid the sum of $3.918M.
The work was completed and physically verified.

1434.

The contract for the construction of the Teachers Quarters at Aishalton in South Rupununi was awarded by the Central Tender Board on 5 November 2004 to the lowest bidder in the sum of $11.143M.

As at 31 December 2004, amounts totalling $8.2M which represent 75% of the contract sum were paid to the contractor.
A physical verification was carried out on the 2 December 2005 and revealed (a) doors not constructed and installed; (b) complete ceramic toilets sets, and (c) washbasins were not installed.

345 1435.

As a result of the above, there would be an over payment of $861,900 on this contract since the contractor had already been paid for these works.
It was however explained by the Head of Budget Agency that the Regional Office was to supply the materials for the construction of the door frames, but it was never supplied.

The Audit Office recommends that the Regional Administration take the necessary steps to ensure that works are verified by the Engineer or the Works Superintendent as completed before payments are made to contractors.
(2004/284) The Audit Office also recommends that the Regional Administration take the necessary steps to recover the amount overpaid on the contract.

(2004/285) 1436.

The contract for the construction of the Teachers’ Quarter at Achawib, in the Deep South of the Rupununi was awarded by the Regional Tender Board to the lone tender in August 2004 in the sum of $ 2.738M.

However, the Engineer’s estimate was not produced for audit scrutiny.
As at 31 December 2004, the contractor was paid the sums totalling $2.465M.

The work was completed and physically verified.

1437.

A contract for the construction of the Teachers’ Quarter at Massara was awarded in August 2004 to the lone tender in the sum of $2.6M.

However, the Engineer’s estimate was not produced for audit scrutiny.

As at 31 December 2004, the building was completed and the contractor was paid amounts totalling $2.4M.

This building was physically verified.

1438.


A contract for the construction of the Teacher’s Quarters at Kwatmang was awarded by the Regional Tender Board in the sum of $2.4M to the lowest bidder.

As at 31 December 2004, the Quarters were completed and amounts totalling $2.2Mwere paid.

The work was physically verified.

1439.


In relation to rehabilitation of the Teachers Quarters at Beverly Hills in Central Lethem, a contract was awarded by the Regional Tender Board to the lowest bidder in the sum of $1.5M in December 2004.

No Engineer’s’ estimate was presented for audit examination.

As at 31 December 2004, the contractor was paid in and the building was physically verified 1440.
The contract for completion of the Regional Education Office was awarded in June 2004 in the sum of $5.25M to the lowest bidder.

The Engineer’s estimate was not submitted for audit examination.

However, as at 31 December 2004, the full contract sum was paid and was physically verified.

1441.
1441.

Amounts totalling $2.5M represents the payment of retention on contracts awarded in 2003, for the construction of a dining room and kitchen at Aishalton Secondary School, teachers Quarters at Shiriri, Haiwa, Cudwini, and Rupunau, Primary School at Tiger Pond, Cudwini, Shiriri, Apoteri.

At the time of reporting in December 2005, these works were completed and the retentions were paid.

346 1442.
346 1442.

The sum of $4.1M was expended on the purchase of building materials for the construction of Primary and Nursery Schools in Parashara, Haiwa and Kwatmang Village.

These works were not catered in the Capital Projects Profile.

However, a change in programme was sought and obtained from State Planning Secretariat to facilitate these works.

Subhead 12002 – Buildings (Health) 1443.


The sum of $2.1M was allocated for the construction of a health post at Meriwau and payment of retention and was expended as follows: Description Construction of health hut at Meriwau ” ” ” ” ” Yupukari and Wermur Total Amount $’000 1,602 320 1,922 1444.

A contract in the sum of $1.79M was awarded in October 2004 by the Regional Tender Board for the construction of a health hut at Merwau to the lowest bidder.
However, the original contract sum was reduced to $1.77M to facilitate the availability of funds appropriated under this subhead.

A copy of the Engineer’s estimate was not produced for audit examination.

As at 31 December 2004 the work was completed and amounts totalling $1.602M were paid to the contractor.

This work was physically verified.

1445.

In relation to the construction of health huts at Yupukari and Wermur amounts totalling $319,823 were paid as at 31 December 2004.
These payments represent the retentions on contracts awarded in 2003.

Subhead 12003 – Buildings (Administration) 1446.

The sum of $3.6M was allocated for the construction of the Administrative Office of the Regional Democratic Council (RDC) at Karasbai.

The contract was awarded by the Regional Tender Board to the second lowest bidder in the sum of $3.830M against the Engineer’s estimate of $3.899M.

The lowest bid was $2.746M.


The basis for this award was that the lowest bidder had other works in progress.

As at 31 December 2004, amounts totalling $3.447M were expended.

1447.

The difference of $169,880 represents the retention paid on the rehabilitation of R No.2 building in the RDC’s Compound.

However, there was no evidence that a change in programme was obtained for this expenditure.

Nevertheless, the rehabilitation work was completed and physically verified.
347 Subhead 12004 – Buildings (Agriculture) 1448.

The sum of $7.6M was allocated for the rehabilitation of the veterinary officers’ quarters – R - 57 and livestock quarters R-53, R-54 and R-96.

Amounts totalling $7.598M were expended as follows: Description Rehabilitation of R 57 stock farm ” ” R 53 ” ” ” ” R 96 ” ” ” ” R 247 Bina Hill Annai Purchase of Materials Total Amount $’000 2,211 2,602 1,828 427 531 7,599 1449.
A contract in the sum of $2.211M was awarded by the Regional Tender Board in June 2004 to the lowest bidder for the rehabilitation of the R-57 building at Stock Farm St. Ignatius.

However, an Engineer’s estimate was not submitted for audit examination.

As at 31 December 2004, the full contract sum was paid and the work was verified as satisfactorily completed.

1450.

In relation to the rehabilitation of R - 53 building, a contract in the sum of $2.602M was awarded in June 2004 to the lowest bidder.
However, an Engineer’s estimate was not submitted for audit scrutiny.

As at 31 December 2004, the full contract sum was paid and the work was verified as satisfactory completed.

1451.

A contract for the rehabilitation of building R - 96 was awarded in August 2004 to the lowest bidder in the sum of $1.828M.

However, the Engineer’s estimate was not submitted for audit examination.
A physical verification was carried out on the 30 November 2005 and the following discrepancies were observed: • window frames were not properly fitted causing problems with latches and jams; • cupboards were built without shelves; • the roof was constructed without a ridge to support the centre of the roof; • plywood was attached to the interior of the roof on the two sides instead the ridge; • leaves were seen entering from where the ridge should have been.
A possible reason for this could have been the inadequate flashing or ridge cap; • a tap for the bathroom and door handles were not installed as stipulated by the contract; and • light switches were installed behind the doors.

348 1452.

A satisfactorily explanation was not obtained from the Head of the Budget Agency.

However, the assurance was given that the matter would be looked into.

Notwithstanding this, as at 31 December 2004, the full contract sum was paid.
The Audit Office recommends that the Regional Administration ensure that works are satisfactorily completed before payments are made.

(2004/286) The Audit Office also recommends that efforts are made to ensure that all work are completed or take steps to have the amounts paid for the above-mentioned works refunded by the contractor.

(2004/287) 1453.

No work was done to the rehabilitation of R-54 building.
However, a change in programme was obtained in November 2004 for the rehabilitation of the Agriculture Building R-247 at Bina Hill, Annai.

A contract was awarded in December 2004 to the lowest bidder in the sum of $416,500 whilst the Engineer’s estimate was $633,440.

As at 31 December 2004 the full contract sum was paid and the work was physically verified.

Subhead 14001 - Roads 1454.


The sum of $18M was allocated for of (a) the purchase one compactor/compressor road roller, (b) rehabilitation of roads in Lehtem/Aishalton, Mertezero/Karasbai, Hunt Oil/ Kaicumbay, Yupukari - North, Sand Creek - South, Tiperu/Yurong Peru - north and Achawib/Cudwini - south and (c) payment of retention.
Amounts totalling $17.912M were expended as follows: Description Transport Culverts and Gravel to Karasabai ” ” ” ” ” Yupukari, San Jose, Sand Creek Payment of retention Rehab works to Meruar/ Kasarabai Maintenance of Equipment/ Spares Purchase of compactor/ compressor roller Total Amount $’000 1,669 1,191 799 372 2,081 11,800 17,912 1455.

As can be noted no work was done on Hunt Oil/Kaicumbay road and Achawib/Cuduwini- South nor were the works re-budgeted for 2005.

1456.
1456.

Four contracts valued at $1.669M were awarded by the Regional Tender Board to the lowest bidders for the transportation of gravel and culverts for the maintenance of Karasabai Road.

However, an examination of the payment vouchers revealed that copies of quotations were not attached.

As a result, the basis for the awards of these contracts could not be determined.

The full amount of $1.6M was expended as at 31 December 2004.
349 The Audit Office recommends that the Regional Administration take steps to ensure that all supporting documents are attached to payment vouchers to substantiate the payments.

(2004/288) 1457.

The Regional Tender Board awarded three contracts to the lowest bidders for the maintenance of Yupukari, San Jose and Sand Creek roads.

As at 31 December 2004, the full contract sum of $1.19M was paid to the contractor.

A physical verification revealed that the works were satisfactory completed.

1458.
1458.

The amount of $799,000 represents retention paid on the contract for the rehabilitation of the Aishalton/Lethem road was awarded in 2003 and as at 31 December 2004, the work was completed and the retention was paid.

1459.

A contract in the sum of $371,700 was awarded by the Regional Tender Board for the rehabilitation of Karasabai/ Meraur road in April 2004 to the lowest bidder.

As at 31 December 2004, the contractor was paid the full amount.

The works were completed and physically verified.


1460.

The amount of $2.081M was expended on the maintenance of equipment and the purchase of spares.

Included in this figure is an amount of $1.8M which was utilized to purchase of spares for heavy duty equipment, trucks and engines.

Tender Board procedures were followed for the purchase of these spares.

The items purchased were verified as having been received based on the stores records maintained.

1461.
1461.

The contract for the purchase of a one compactor/compressor road roller was awarded by the Central Tender Board in December 2004 to the sole supplier of this type of equipment.

As at 31 December 2004, the full contract sum of $11.8M was paid.

The compactor/ roller was verified as having been received and properly brought to account.

Subhead 17001 – Agriculture Development 1462.

The sum of $300,000 was allocated for the fencing of the community farms at Awarewaunau and Sand creek.
The works were undertaken by the villagers.

As at 31 December 2004, the sum of $299,800 was expended on the purchase of 33 rolls of barbed wire.

However, because of the remoteness of the area physical verification could not be done, and reliance had to be placed on the certificate issued by the Works Department.

Subhead 19001 – Land Transport 1463.

The sum of $8.5M was allocated for the purchase of one MF tractor and one truck.
The contract for the purchase of the MF tractor was awarded to the sole supplier in the sum of $4.5M.

As at 31 December 2004 the full amount was paid to the supplier and the tractor was verified as having been received.

350 1464.

The contract for the purchase of the truck was awarded by the Regional Tender Board to the lowest bidder in the sum of $3.9M.

As at 31 December 2004 the full amount was paid to the supplier and the item purchased was verified as having been received and brought to account.
However, the truck was not marked to have it easy identifiable as the Region’s property.

The Audit Office recommends that the Regional Administration have all its assets marked to render them easily identifiable as the Region’s property.

(2004/289) Subhead 25001 - Furniture (Staff Quarters) 1465.

The sum of $500,000 was allocated for the purchase of beds mattresses, refrigerators and gas stoves for the staff of the Region.
As at 31 December 2004 the full amounts were expended and the items purchased were verified as having been received and properly brought to account.

Subhead 25003 – Furniture and Equipment (Administration) 1466.

The sum of $400,000 was allocated for the purchase of chairs, filing cabinets, refrigerators and fans.

Two contracts were awarded by the Regional Tender Board to the lowest bidders in sums totalling $398,000.
As at 31 December 2004 the full amounts were expended and the items purchased were verified as having been received and properly brought to account.

Subhead 25004 – Furniture and Equipment (Education) 1467.

The sum of $2.7M was allocated for the purchase of refrigerators, freezers, typewriters, filing cabinets and dinette sets for the Education Department.

Three contracts valued at $2.7M were awarded by the Regional Tender Board to the lowest bidders.
As at 31 December 2004 the full contract sums were paid.

The items were purchased through the cheque orders system and at the time of reporting the cheque orders remained outstanding.

As a result, reliance had to be placed on the stores accounting records.

Subhead 25005 – Furniture and Equipment – Health 1468.

The sum of $3.5M was allocated for the purchase of radio sets, gas stoves, refrigerators, gas freezers, washing machines, writing desks, suction machine and autoclaves.
These items were purchased through the cheque order system and the cheque orders were still outstanding at the time of the audit.

However, reliance had to be place on the stores accounting records kept at the Regional Accounting Unit to verify that these items were received and brought to account 351 Subhead 26003 - Power Extension 1469.

The sum of $1.5M was allocated for the purchase and installation of solar systems at Cuduwini, Achawib and Yupukari Health Huts.
The contract for the purchase of the solar systems was awarded in September 2004 by the Regional Tender Board in the sum of $1.157M.

As at 31 December 2004, the items purchased were received and the full contract sum was paid.

At the time of reporting, the systems were verified as having been received and properly brought to account.

In addition, 3 contracts valued at $340,000 were awarded to the lowest bidder in October 2004 for the installation of the above-mentioned solar systems.
As at 31 December 2004 the full contract sum was paid and the works were physically verified.

Subhead 28001 – Water Supply 1470.

The sum of $4.8M was allocated for (a) purchase and installation of water tanks and hand pumps, and (b) the purchase and installation of windmills for water supply.
Amounts totalling $4.780M were expended as follows: Description Installation of windmills at Awarewanau “ of water pumps at Tousida “ of water pumps at Rukumuta Drilling well at Massara Village Purchase of water tanks, hand pumps & windmills Total Amount $000 1,139 560 112 84 2,885 4,780 1471.

A contract in the sum of $1.139M was awarded in December 2004 for the installation of a windmill at Awarewanau Village in the North Rupununi to the sole bidder.
As at 31 December 2004 the work was completed and amounts totalling $1.139M were paid to the contractor.

This installation was physically verified.

1472.

The contract for the installation of water pumps at Tousida was awarded in the sum of $560,000 to the lone bidder in October 2004.

As at 31 December 2004, the works were completed and the full contract sum was paid.

However, because of the remoteness of the area the works could not be physically verified.

1473.
1473.

A contract valued at $1.123M was awarded to the sole bidder in December 2004 for the installation of water pumps at Rukumuta.

As at 31 December 2004, a mobilization advance of $122,339 was paid.

However, at the time of reporting in November 2005 there was evidence to indicate that the work was completed and the difference of $1.011M was paid.

A physical verification of the works completed could not be done due to the remoteness of the area.

352 1474.
352 1474.

A contract in the sum of $84,000 was awarded for the drilling of the well at Massara.

As at 31 December 2004, no work was done and the amount had to be refunded.

1475.

A contract valued at $2.884M was awarded by the Regional Tender Board for the purchase of water tanks and hand pumps.

As at 31 December 2004, amounts totalling $2.884M were paid through the cheque order system.
At the time of reporting the cheque orders remained outstanding and reliance had to be placed on the stores records of the Accounting Unit to verify that the items were received and brought to account.

HEAD 80 & DIVISION 540 REGION 10 - UPPER DEMERARA/BERBICE Current Expenditure 1476.

The old salaries bank account No.

861, which became non-operational in June 1996, was still overdrawn by $5.466M as at 31 December 2004.
It was recommended in our previous reports that efforts be made to investigate the reason(s) for the overdraft with a view of clearing it and steps be taken to close the account.

It was explained by the Head of the Budget Agency that the staff of the RAU were unable to perform this reconciliation and, as such, a consultant was contracted to do so.

At the time of reporting in December 2005, the reconciliation statements were not yet provided to this Office for verification.

1477.
1477.

An examination of the Register of Contributors to the National Insurance Scheme for December 2004 revealed 273 instances where the employees’ NIS numbers were not quoted in the Register, thus appearing that the employees were not registered with the Scheme.

Since registration with the Scheme has implications for social security and other benefits, efforts should be made to ensure the prompt registration of all unregistered employees.

(2004/290) 1478.
(2004/290) 1478.

A comparison of the authorised staff as shown in the 2004 Estimates of Expenditure with the actual staff employed by the Region in December 2004 revealed that the authorised staff was exceeded, in the following categories: Description Authorised Actual Excess Administrative Senior technical Other technical & craft skills Clerical & office support Semi-skilled operatives etc Contracted employees 15 42 90 51 65 0 176 387 232 52 213 5 Total 263 1,065 161 345 142 1 148 5 802 353 1479.
This state of affairs was due to the omission from the National Estimates of eight hundred and seventy-four teachers, under the following categories, employed by the Region.

1480.
Table of authorised and actual staff in Education: Description Authorised Actual Excess Administrative Senior technical Other technical & craft skills Clerical & office support Semi-skilled operatives etc Contracted employees Total 1 4 4 8 10 0 27 169 378 162 17 170 5 901 168 374 158 9 160 5 874 As mentioned in my previous reports, in order to ensure a meaningful comparison between authorised and actual staffing, it is again recommended that the Ministry of Finance be approached with a view of including all categories of employees in the Estimates.
(2004/291) 1481.

Amounts totalling $65.136M were expended on Materials, Equipment & Supplies.

Included in this figure were amounts totalling $13.364M expended on the purchases of drugs and $22.128M expended on the purchase of field materials and supplies.

The items purchased were verified as having been received and properly brought to account.

1482.

Amounts totalling $7.193M were expended on Fuel & Lubricants.
However, of the twelve vehicles for which log books were required to be maintained, log books were only presented for three vehicles.

In addition, the log books presented for audit examination were not properly maintained.

In the circumstances, it could not be determined whether there was effective control over the use of these vehicles.

1483.
1483.

In my Reports for the past five years (1999-2003), it was stated that there were a number of unserviceable vehicles lying at various workshops for considerable periods of time.

However, on the assumption of duty of the present Head of the Budget Agency, an exercise was undertaken to review the status of these unserviceable vehicles utilising the services of a qualified mechanic.
During the years 2004 and 2005, of the sixteen vehicles, two trailers and five motor cycles which were deemed unserviceable, the Regional Administration was able to rehabilitate and put to use, three motor cycles, one 4x4 vehicle and two heavy duty vehicles, which is highly commendable.

However, the Regional Administration is urged to expedite the process of disposing of the other unserviceable items through the Board of Survey established in 2005.

1484.
1484.

According to the Appropriation Accounts amounts totalling $48.553M were expended on the Rental and Maintenance of Buildings.
The following is a breakdown of the expenditure: 354 Description Repairs and maintenance of schools Repairs to health centres and hospital Repairs to teachers’ quarters and house Enclosure of bottom flat at Magistrates’ Court Repairs Sub-treasury Office quarters Enclosure of bottom flat at Kwakwani quarters Repairs and maintenance to DREO house Enclosure of education annex – Wismar Rehabilitation of RDC Sub-office – Kwakwani Miscellaneous works $180,000 -$450,000 Miscellaneous works below $180,000 Miscellaneous Total Amount $’000 8,206 7,035 5,664 2,662 1,868 1,807 1,709 1,102 40 8,633 3,160 6,667 48,553 1485.
Included in the sum of $8.206M expended on the repairs and maintenance of schools, were payments on three contracts which were awarded for repairs to Watooka Day primary school, McKenzie primary school and, McKenzie high school as follows: (a) (b) (c) The contract for the repairs to roof, ceiling and floor at Watooka Day primary school was awarded in the sum of $2.348M to the second highest of five bidders on the basis that the contractor was the most responsive bidder and had the capability to complete the job.
As at 31 December 2004, the total contract sum was paid and the works were completed and physically verified; The contract for the repairs and maintenance to roof, walls and windows at McKenzie primary school was awarded in the sum of $2.820M against an Engineer’s estimate of $3.273M to the second highest of six bidders based on a recommendation of the evaluation committee due to the most responsive bidder being already occupied with another project and the work was of an urgent nature.
There was an approved variation of $680,616 giving a revised contract sum of $3.500M.

As at 31 December 2004 the entire contract sum was paid.

The works were completed and physically verified; and The contract for the supply of tools and materials for repairs and maintenance of McKenzie high school was awarded in the sum of $2.637M to the lowest of five bidders.

However, the contract sum was subsequently reduced by $276,594, without any stated reason, giving a new contract sum of $2.361M.
As at 31 December 2004, the entire contract sum was paid and the works were completed and physical verified.

355 1486.

The sum of $7.035M was expended on repairs to health centres at One Mile Wismar and Vivienne Parris and the Upper Demerara Hospital as follows: (a) (b) (c) The contract for repairs to One Mile Wismar health centre was awarded in the sum of $3.995M to the fifth lowest bidder on the basis that his bid was the closest to the Engineer’s estimate.
As at 31 December 2004, the full contract sum was paid and the works were completed and physically verified; The contract for repairs to Vivienne Parris health centre was awarded in the sum of $1.325M to the second lowest bidder on the basis that the lowest bidder was currently engaged in several other projects.
As at 31 December 2004, the full contract sum was paid and the works were completed and physically verified; and The contract for repairs to the Upper Demerara Hospital was awarded to the lowest bidder in the sum of $1.714M.

As at 31 December 2004, the full contract sum was paid and the works were completed and physically verified.

1487.
1487.

Amounts totalling $5.664M were expended on four contracts awarded for repairs to three teachers’ quarters and one house as follows: (a) (b) (c) The contract for the repairs and maintenance to teachers’ quarters at Yuraballie Street was awarded in the sum of $995,882 to the second lowest of nine bidders against an Engineer’s estimate of $1.049M, on the basis that the contractor was within range.

There was an approved variation of $63,443 giving a revised contract sum of $1.059M.
As at 31 December 2004, the full contract sum was paid to the contractor and the works were completed and physically verified.

However, it was noted that the retention payment of $105,933 was recorded as being paid twice, thus resulting in the Appropriation Account being overstated by this amount.

The Audit Office recommends that the Region institute proper supervisory checks in order to avoid a recurrence of such error.
(2004/292) The contract for repairs to teachers’ quarters at Wismar was awarded in the sum of $372,780.

There was an approved variation of $289,709 giving a revised contract sum of $662,489.

As at 31 December 2004, the full contract sum was paid and the works were completed and were physically verified; and The contract for the extension of teachers’ quarters at 47 Miles was awarded in the sum of $2.750M, to the lowest of three bidders.
As at 31 December 2004, amounts totalling $2.747M were paid to the contractor, while the contract for repairs and maintenance to the teacher’s hostel at 126 Blueberry Hill, Wismar, was awarded in the sum of $1.090M to the lowest bidder.

As at 31 December 2004, the full amount was paid to the contractor.

356 1488.
356 1488.

The contract for the enclosure of the bottom flat at the Magistrates’ Court, Christianburg was awarded in the sum of $2.587M to the second lowest of eight bidders, on the basis that the contractor’s bid was the most realistic and in keeping with the Engineer’s estimate.

There was an approved variation of $370,740 giving a revised contract sum of $2.957M.

As at 31 December 2004, amounts totalling $2.662M were paid and the works were completed and physically verified.

1489.
1489.

The contract for the repairs and maintenance to the Sub-Treasury quarters at Retreive was awarded in the sum of $1.870M to the second lowest bidder on the basis that the contractor was already mobilised at the location and had the ability to complete the project within the specified time frame.

As at 31 December 2004, amounts totalling $1.868M were paid and the works were completed and physically verified.

1490.
1490.

The contract for the supply of tools, labour and materials for the enclosure of the bottom flat of Staff Quarters at Kwakwani was awarded in the sum of $1.867M to the second lowest of four bidders.

However, there were two adjustments to the contract sum, one for a reduction of the contingency by $169,769 and then a subsequent addition to the contingency of $109,180, giving a revised contract sum of $1.807M.
This contract was awarded using a system of voting among members of the Regional Tender Board with the bidder acquiring the most votes being awarded the contract.

As at 31 December 2004, the full contract sum was paid and the works were completed and physically verified.

As stated before the practice of awarding contracts based on a system of voting is not in keeping with the approved procedures for the awarding of contracts.
In addition, had this contract been awarded to the lowest bidder, there might have been a cost saving of $35,000.

1491.

With respect to the repairs and maintenance to the DREO house, Blueberry Hill, the contract was awarded in the sum of $1.709M to second lowest of seven bidders on the basis that the lowest contractor was already occupied with two other projects and the difference in cost was minimal.
As at 31 December 2004, the full contract sum was paid and the works were completed and physically verified.

1492.

The contract for the enclosure of the education annex was awarded to the lowest of five bidders in the sum of $1.102M.

As at 31 December 2004, the full contract sum was paid.

However, a physical inspection of the works, which were completed, revealed an overpayment of $132,600.

1493.
1493.

With respect to the rehabilitation of the RDC sub-office, Kwakwani, a contract in the sum of $2.238M was awarded under capital line item 12001-Buildings, Administration.

However, it was noted that the retention payment of $39,637 was paid from the Region’s current programme, in breach of the financial regulations.

1494.
1494.

In relation to the amount of $8.633M expended on miscellaneous works falling within the limits of $180,000 and $450,000, twenty four contracts were awarded for repairs to officers quarters, REO’s residence, etc, while thirty-seven contracts valued at $3.160M were awarded for miscellaneous works below the limit of $180,000.

357 1495.
357 1495.

Included in the amount of $6.667M expended on miscellaneous works, are payments totalling $1.555M for the rental of building, $4.829M for retention payments on contracts awarded in 2003 which were completed and physically verified in the previous year, $221,765 for the purchases of building material and $61,518 for other miscellaneous expenses.

All of the above amounts were verified with the related payment vouchers and other supporting documents.

1496.
1496.

With respect to the rental and maintenance of buildings, amounts totalling $54.203M were expended, of which $46.998M was for the maintenance of buildings.

The amounts expended were verified with the related payment vouchers and other supporting documents.

1497.
1497.

Included in the sum of $14.553M expended on the maintenance of roads were payments for the repair and reconstruction of Wisroc main road, reconstruction of Wismar Hill primary road, retention payments on contracts awarded and completed in 2003 and $86,895 on other minor contracts below the limit of $180,000, while the sum of $6.555M was expended on the Maintenance of Drainage and Irrigation, which also included amounts totalling $195,697 representing retention payments made.
The above works were completed and physically verified.

1498.

According to the Appropriation Account amounts totalling $25.630M were expended on the Maintenance of Other Infrastructure.
The following are details of the expenditure: Description Construction and repairs of fences and trestle Construction of revetment at Adian’s primary school Construction of wooden dock at Kimbia Health Post Miscellaneous works $180,000-$450,000 Miscellaneous works below $180,000 Miscellaneous Total Amount $000 14,395 2,217 609 3,672 2,110 2,627 25,630 1499.
Included in the amount of $14.395M for the construction and repairs of fences and trestle were payments of $768,545 representing the full contract sum which was paid on a contract awarded to the lower of two bidders for the construction of concrete trestle at Christianburg primary school and amounts totalling $13.626M expended on the construction of eleven fences as follows: (a) Five contracts valued at $7.210M were awarded to the lowest bidders for repairs, maintenance and construction of fences and other structures at Upper Demerara Hospital, Education Annex, Watooka Day primary, 47 Miles health post and Amelia’s Ward health centre.
As at 31 December 2004 amounts totalling $6.793M were paid; 358 (b) (c) (d) (e) (f) The contract for the construction of a fence and gate at Teachers’ Hostel, Kwakwani, was awarded to the sole bidder in the sum of $1.066M.

However, this amount was reduced by $50,782, without any stated reason, giving a new contract sum of $1.016M.
As at 31 December 2004 the full contract sum was paid; The contract for the construction of a fence at the Amerindian Hostel, Wismar was awarded to the second lowest of three bids in the sum of $968,135 on the basis that the lowest bidder was already engaged in the execution of other projects.

However, it was noted that the contract sum was reduced by $53,458, without any stated reason, giving a revised contract sum of $914,677.
As at 31 December 2004 the full contract sum was paid; The contract for the construction of a fence at teachers’ quarters’ compound, Blueberry Hill, was awarded to the fourth lowest of six bidders in the sum of $1.566M on the basis of the contractor’s capability and the contractor being within the specified range.

However, it was noted that the contract sum was reduced by $42,241, without any stated reason, giving a revised contract sum of $1.524M.
As at 31 December 2004 the full contract sum was paid; Two contracts valued at $2.040M were awarded to the second highest bidders for construction and reconstruction of fences at the Sub-Treasury Office and the Magistrates’ Court, Christianburg respectively.
However, it was noted that the contract for the construction of the fence at the Sub-Treasury Office was awarded using a system of voting among members of the Regional Tender Board with the bidder acquiring the most votes being awarded the contract, while the contract for the fence at the Magistrate’s court was awarded of the basis that the contractor was within the range and delivers quality work.

As at 31 December 2004 amounts totalling $1.826M were paid.
These works were completed and physically verified; and The contract for repairs and maintenance of One Mile health centre fence, water tank, trestle and generator hut, was awarded to the highest of seven bidders in the sum of $1.499M.

There were several amendments to the contract sum, these being, an addition of a contingency of $81,440, a reduction in the contract sum of $154,040 and an increase in the contact sum of $136,420 giving a revised contract sum of $1.563M.
In addition, it was noted in the tender minutes that the reasons for this award were that one contractor has received an award before and another had problems with quality finish.

These reasons are considered inadequate and unacceptable.

As at 31 December 2004 the entire contract sum was paid.

1500.

It should be noted that the construction of a fence is of a capital nature and, as such, all expenses incurred in this regard should have been charged to capital expenditure.
Nevertheless, the above works were completed and physically verified.

359 1501.

With respect to the revetment at St. Adian primary school, the contract was awarded to the lowest of three bids in the sum of $2.250M.

However, the contract sum was reduced by $33,019, without any stated reason, giving a revised contract sum of $2.217M.

As at 31 December 2004, amounts totalling $2.217M were paid and the works were completed and physically verified.

1502.
1502.

The contract for the construction of a wooden dock at Kimbia health post was awarded in the sum of $609,192.

As at 31 December 2004, the entire contract sum was paid to the contractor, while amounts totalling $3.672M were expended on eleven contracts, within the limits of $180,000 and $450,000, for repairs to fences, trestles, wash bay, etc, and amounts totalling $2.110M were expended on twenty-six contracts, below the limit of $180,000, for plumbing, sanitation, septic tank and weeding, etc.
Stores and Other Public Property 1503.

Master and sectional inventories were kept by the Regional Administration for the period under review.

However, they were not updated to reflect items received during 2004.

In the circumstances, it could not be satisfactorily determined whether all fixed assets under the control of the Region were duly accounted for and properly safeguarded.

1504.
1504.

An examination of the loans register revealed several instances where items were loaned to employees, contractors, and residents.

However, whilst an attempt to recover these items was made, some items loaned were still outstanding at the time of audit in December 2005.

The Audit Office again recommends that the Regional Administration takes appropriate action to recover these items.

(2004/293) Capital Expenditure Subhead 11001 – Bridges 1505.
The sum of $10M was voted for the rehabilitation of bridge across the Hymara River.

According to the Appropriation Account amounts totalling $9.605M were expended.

It was explained that the Region realised a saving under this subhead after construction of the first bridge and as such was able to construct another bridge for which verbal approval was given.

1506.
1506.

The contract for the supply of tools, labour and materials for the rehabilitation of the first bridge across Hymara Creek and Independence Avenue was awarded to the lower of two bidders in the sum of $4.713M against an Engineer’s estimate of $5.407M.

There was a variation of $1.620M giving a revised contract sum of $6.332M.

As at 31 December 2004, the entire contract sum was paid and the works were completed and physically verified.

360 1507.
360 1507.

The contract for the supply of tools, labour and materials for the rehabilitation of the second bridge across Hymara Creek was awarded to the sole bidder in the sum of $3.637M against an Engineer’s estimate of $3.667M.

As at 31 December 2004, amounts totalling $3.273M were paid and the works were completed and physically verified.

Subhead 12001 – Buildings (Administration) 1508.


The sum of $4.5M was voted for the continued rehabilitation of (a) the lower flat of the Regional Administration Main Office at Linden, (b) the Regional Administration Office at Kwakwani and (c) payment of retention.

According to the Appropriation Account, amounts totalling $4.460M were expended.

1509.
1509.

Amounts totalling $562,217 were expended as retention payments on two contracts awarded in 2003 for the rehabilitation of the RDC Sub-Office in Kwakwani and the RDC Administration Building.

1510.

The contract for the supply of tools, labour and materials for the continued rehabilitation to the RDC ground floor was awarded to the lower of two bidders in the sum of $3.081M against an Engineer’s estimate of $3.020M.
As at 31 December 2004, amounts totalling $2.600M were paid and the works were completed and physically verified.

1511.

The contract for the supply of tools, labour and materials for the rehabilitation of the RDC Sub-office in Kwakwani was awarded to the higher of two bidders in the sum of $2.238M against an Engineer’s estimate of $2.355M on the basis that the contractor was capable and the lower bidder was occupied with two other projects.
As at 31 December 2004, amounts totalling $1.298M were paid, of which $39,637 represented a retention payment which was met from current expenditure in breach of financial regulation.

Nevertheless, the works were completed and physically verified.

Subhead 12002 – Buildings (Education) 1512.


The sum of $40M was allocated for (a) the construction of West Watooka nursery school, (b) construction of nursery school at Amelia’s Ward – South, (c) completion of Amelia’s Ward student’s hostel and (d) the payment of retention.
Amounts totalling $33.457M were expended as follows: 361 Description Construction of Amelia’s Ward student hostel Construction of West Watooka nursery school Construction of Amelia’s Ward nursery school Construction of sanitary block – Watooka Day primary Completion of extension to Watooka Day school Consultancy services Retention Total Amount $’000 11,629 9,825 6,613 2,212 1,443 1,113 622 33,457 1513.
The contract for the construction of Amelia’s Ward student hostel was awarded in 2003 to the lowest of five bidders in the sum of $18.789M.

As at 31 December 2003, amounts totalling $5.281M were paid to the contractor.

During the period under review, amounts totalling $11.629M were paid to the contractor with an outstanding balance of $1.879M which was re-budgeted for in 2005.

The works were completed and were physically verified.

1514.
1514.

The contract for the construction of West Watooka Nursery School was awarded in the sum of $10.922M to the lowest of three bidders against an Engineer’s estimate of $10.229M.

As at 31 December 2004, amounts totalling $9.825M were paid to the contractor with an outstanding balance of $1.097M which was re-budgeted for in 2005.

The works were completed and physically verified.

1515.
1515.

The contract for the construction of Amelia’s Ward nursery school was awarded in the sum of $8.750M to the lowest of four bidders against the Engineer’s estimate of $9M.

As at 31 December 2004, amounts totalling $6.613M were paid to the contractor with an outstanding balance of $2.138M, which was re-budgeted for in 2005.

However, a physical verification of the works, which were completed, revealed an overpayment of $157,877.
The Audit Office recommends that the Regional Administration investigate this overpayment with a view of recovering the amount overpaid.

(2004/294) 1516.

The contract for the construction of a sanitary block at Watooka Day primary school was awarded in the sum of $5.859M in 2003.

As at 31 December 2003, amounts totalling $3.369M were paid to the contractor.

During the period under review amounts totalling $2.212M were paid, which included a retention payment of $279,057.

1517.
1517.

The contract for the extension of the Watooka Day primary school was awarded in the sum of $25.253M to the lowest bidder by Central Tender Board in 2002.

As at 31 December 2003, amounts totalling $22.406M were paid to the contractor.

During the period under review amounts totalling $1.444M were paid, which included a retention payment of $286,432.

The works were completed and were physically verified.

362 1518.
362 1518.

Amounts totalling $1.113M were expended on three contracts valued $1.448M awarded for consultancy services rendered for the construction of Amelia’s Ward students’ hostel, One Mile primary school and South Amelia’s Ward nursery school.
During the period under review, amounts totalling $1.113M were paid on these contracts, while amounts totalling $621,579 were paid as retention fees for contracts awarded in 2003 for the renovation of Amelia’s Ward primary school and rehabilitation of One Mile primary.

Subhead 12003 - Buildings (Health) 1519.

The sum of $4.5M was voted for the construction of health posts at 47 Miles - Mabura road and payment of retention.
The full sum voted was expended on the construction of the health post and payment of retentions.

1520.

The contract for the supply of tools, material and labour for the construction of a health post at 47 Miles, Mabura was awarded in the sum of $3.839M to the second lowest of six bidders on the basis of the contractor’s capability and his bid being within the range.
As at 31 December 2004, amounts totalling $3.254M were paid, while amounts totalling $1.246M were paid as retention on five contracts awarded in 2003 for construction of health posts at Three Friends, Ebini, Old England and construction of fence at Three Friends health post and Old England health post.

Subhead 13001 – Drainage & Irrigation 1521.

The sum of $7M was allocated for the rehabilitation of drains at Block 22, One Mile, Victory Valley and Rainbow City and payment of retention.
However, a change in programme was granted to clean and clear the Hymara and Cockatara creeks and interlocking drains instead of rehabilitating the drains at One Mile and Block 22.

Amounts totalling $6.931M were expended as follows: Description Desilting creeks at Hymara and Cockatara Rehabilitation of drains & construction of revetment – Block 22 Rehabilitation of drains – Rainbow City Excavation of D & I canal – West Watooka Miscellaneous Total Amount $’000 2,200 1,358 1,097 798 1,478 6,931 363 1522.
The contract for the desilting of Hymara and Cockatara Creeks was awarded in the sum of $2.2M based on selective tendering due to the work being of an emergency nature.

However, a waiver of tender procedures should have been obtained to facilitate selective tendering.

As at 31 December 2004 the entire contract sum was paid, while the contract for the rehabilitation of Rainbow City drains was awarded in the sum of $998,890 to the sole bidder.
As at 31 December 2004, amounts totalling $1.098M were paid resulting in an overpayment on the contract sum of $99,240.

1523.

Amounts totalling $910,000 were expended on the rehabilitation of drains at Block 22, Wismar, based on a contract awarded to the sole bidder in the sum of $1.010M against the Engineer’s estimate of $1.090M, while amounts totalling $447,975 were expended on the construction of revetment at Block 22.
However, it should be noted that a change in programme was granted, which replaced works budgeted to be executed at Block 22 in order to facilitate works at Hymara and Cockatara.

1524.

With respect to the excavation of D & I canal and construction of box culverts at West Watooka, a contract was awarded in 2003 in the sum of $5.624M to the third lowest of seven bidders.
During the period under review, amounts totalling $798,757 were paid, while included in the sum of $1.478M representing miscellaneous expenses were $620,000 expended on drainage and irrigation works, $250,000 expended on the rental of excavator for the installation of two pipes across a road in West Watooka, $221,000 expended on the purchase of cement, stones, etc, and $387,000 on other miscellaneous expenses.
Audit checks carried out on the relevant payment documents revealed that the amounts expended were properly incurred and recorded.

Subhead 14001 – Roads 1525.

The sum of $20.671M was allocated for (a) the continued rehabilitation of Ituni/Kwakwani road, (b) the rehabilitation of roads at Coomacka/Three Friends – Demerara River, Block 22 and Amelia’s Ward and (c) the payment of retentions.
Amounts totalling $20.215M were expended as shown below: Description Rehabilitation of Kwakwani/Ituni road Rehabilitation of Hopetown Square – Amelia’s Ward Rehabilitation of Coomacka/Three Friends access road Construction of road – Block 22 Total Amount $’000 9,102 4,598 4,515 2,000 20,215 1526.
With respect to the continued rehabilitation of the Kwakwani/Ituni road, the works were undertaken by force account, with amounts totalling $9.102M expended on the purchasing of fuel, vehicle and equipment spares, rental of vehicle and other miscellaneous expenses.

These works, which were in progress, were inspected and found to be satisfactory.

364 1527.
364 1527.

The contract for the rehabilitation of Hopetown Square – Amelia’s Ward was awarded in the sum of $4.603M to the second lowest of three bidders on the basis that the contractor was a bonafide roads contractor with his own equipment and his bid being within the range.

As at 31 December 2004, amounts totalling $4.598M were paid and the works were completed and physically verified.

1528.
1528.

The contract for the rehabilitation of the Coomacka/Three Friends access road was awarded to the lower of two bidders in the sum of $4.515M against an Engineer’s estimate of $4.886M.

As at 31 December 2004, the entire contract sum was paid and the works were completed and physically verified.

1529.

The contract for the continued rehabilitation of roads at Block 22 was awarded to the lower of two bidders in the sum of $2.154M against an Engineer’s estimate of $2.204M.
As at 31 December 2004, amounts totalling $2M were paid to the contractor and the works were completed and physically verified.

Subhead 19001 – Infrastructure Development 1530.

The sum of $5M was allocated for the rehabilitation of roads and drains at Amelia’s Ward, Block 22 and Wisroc.

Amounts totalling $4.643M were expended on rehabilitation of roads and drains at Wisroc and Amelia’s Ward.

1531.
1531.

The contract for the repairs and maintenance to roads and drains at Wisroc was awarded to the lowest of three bidders in the sum of $2.394M.

As at 31 December 2004 the full contract sum was paid, while the contract for the repairs and maintenance to roads and drains at Amelia’s Ward was awarded to the higher of two bidders in the sum of $4.451M on the grounds that the lower bidder was inexperienced.
However, due to insufficient funds the scope of works was reduced giving a revised contract sum of $2.499M.

As at 31 December 2004, amounts totalling $2.249M were paid and the works were completed and physically verified.

Subhead 21002 - Land & Water Transport 1532.

The sum of $2.250M was allocated for the purchase of five outboard engines and boats for health and education services.
Amounts totalling $2.074M were expended on the purchase of four 18ft-wooden boats, two 20ft-wooden boats, two 25HP engines and one audiometer.

The items purchased were verified as having been received.

However, they were not inventorised.

Subhead 25001 - Furniture and Equipment (Education) 1533.

The sum of $4.2M was voted for the purchase of furniture for nursery schools, desks, benches, tables, chairs, beds and mattresses.
Amounts totalling $4.195M were expended on the purchase of beds, tables, chairs, mattresses, cupboards, blackboard, dry-erase boards, etc.

The items purchased were verified as having been received, but were not inventorised.

365 Subhead 25002 - Equipment (Administration) 1534.

The sum of $1.6M was provided for the purchase of one photocopier, tables and chairs.

Amounts totalling $1.599M were expended on the purchase of a photocopier, dinette sets, double beds, fridge, gas stove, suite and four mirrors.
No change of programme was seen to facilitate these purchases, however, it was explained that verbal approval was given.

Nevertheless, the items were verified as having been received, but were not inventorised.

Subhead 25003 – Furniture and Equipment (Health) 1535.

The sum of $4M was allocated for the purchase of clinical audiometer, acoustic emission tester and refrigerator.

Amounts totalling $3.986M were expended on the purchase of eleven refrigerators, one audiometer and audiology equipment.
The items were verified as having been received, but were not inventorised.

The Audit Office recommends take appropriate action to record the assets acquired into the inventory and ensure that each item is properly marked to identify it as Government property.

(2004/295) the Regional Administration that AUDITS OF PUBLIC ENTERPRISES 1536.

For the period 1 January 2004 to the date of reporting, twenty-nine audits have been finalised under the contracting out arrangements at a total cost of $48.026.M.
An important aspect of the Audit Act is the requirement for the concerned Ministers to have these audited accounts along with my reports thereon and the responses of the entities, to be presented to the National Assembly.

However, up to the time of reporting, there was no evidence of any action taken in this regard.

The Audit Office has since written to the concerned Ministers advising them of this legal requirement.

1537.
1537.

An analysis of the opinions issued in respect of the audits of the twenty-nine entities referred to above, revealed that five reports were disclaimers of opinion reflecting uncertainties of a fundamental nature in relation to amounts shown in the respective financial statements.

One report was also qualified because of uncertainties and/or disagreement of a material nature.

Please see tables below.

366 Disclaimers of Opinion No.


Name of Entity 1 Mards Rice Milling Complex Year of Accounts 2000 2 3 4 Guyana Pharmaceutical Corp. Bauxite Industry Dev.

Co. Ltd. Mards Rice Milling Complex 5 Berbice Mining Enterprise 1999 2001 1999 2002 Reasons for Disclaimer of Opinion Reservations on almost all major items in the balance sheet.

Accuracy and existence of tangible fixed assets valued at $846.908M could not be determined.

Basis on which the value of stocks amounting to $72.687M could not be verified.
Reservations on all major items in the balance sheet.

the ownership, existence and Uncertainty over valuation of fixed assets valued at $640.214M.

Reservations on almost all major items in the balance sheet.

No physical verification of inventories valued at $1.172 billion.

Reservations on almost all major items in the balance sheet.

Accuracy and existence of tangible fixed assets valued at $882.583M could not be determined.

Basis on which to $102.699M could not be verified.


the value of stocks amounting Financial statements prepared assuming that the Company will continue as a going concern.

Company may be unable to service its liabilities amounting to $1.521billion.

367 Qualified Opinions No.

Name of Entity 1 Guyana National Printers Ltd. Year of Accounts 2003 Reasons for Qualification The actuarial valuation of the pension scheme revealed a past service deficit of $332.6M.
No provision made in the financial statements for the Company’s share of the deficit.

1538.

For the period 1 January 2004 to the date of reporting, twenty-six audits have been finalised as an in-house arrangement.

An analysis of the twenty-six reports revealed that four were disclaimers of opinion reflecting uncertainties of a fundamental nature in relation to amounts shown in the respective financial statements.
Ten reports were also qualified opinions because of uncertainties and/or disagreement of a material nature.

Please see tables below.

Disclaimers of Opinion No.

Name of Entity Year of Accounts Reasons for Disclaimer of Opinion 1 2 National Edible Oil Company Ltd. 1/11/97 - 31/12/97 Auditor’s reservations on almost all major items in the balance sheet.
Guyana Cooperative Financial Service 2000 Accuracy of significant balances and interest accrued on non-performing loans could not be satisfactorily determined as also in the case of balances on bad loans which are pending transfer to GCFS.

3 Linden Mining Enterprise 2001 – 2002 Reservations of a material nature on most of the items appearing in the financial statements.

4 Guyana Television Broadcasting Co. Ltd. 1/1/03- 29/2/04 Reservations on all major items in the balance sheet.
368 Qualified Opinions No.

Name of Entity Guyana Geology & Mines Commission Guyana Geology & Mines Commission Guyana Television Broadcasting Company Ltd. Guyana Water Incorporated Guyana Water Incorporated National Edible Oil Company National Edible Oil Company National Edible Oil Company National Edible Oil Company 10 National Edible Oil Company Year of Accounts 2003 2004 2002 2003 2004 1998 1999 2000 2001 2002 Reasons for Qualification A complete fixed asset register was not maintained.
As such, the accuracy of the amount of $162.376M and could not be determined.

Amount of $16.715M represented a suspense account.

Amount of $16.715M representing a suspense account.

Accuracy of the amount of $147.615M representing debtors could not be determined.

Accuracy of the amounts stated as debtors and its related income from advertisements of $28.973M and be respectively $47.793M satisfactorily determined.

could not Uncertainty on the amount of $8.5756B shown as fixed assets.
Accuracy of the amount of $1.077B representing debtors could not be determined.

Uncertainty on the amount of $8.353B shown as fixed assets.

Difference of $528.623M between amount representing stock and the values recorded in the year end stock count sheets Uncertainty in the amounts of $0.730 and $1.018 shown as stocks and creditors respectively.

Uncertainty in the amounts of $0.599 and $1.916 shown as stocks and suspense respectively.
Accuracy of the amount of $7.654M shown as Fixed assets could not be determined.

The ownership of shares to the value of $39.438M could not be verified.

Accuracy of the amount of $6.521M shown as Fixed assets could not be determined.

The ownership of shares to the value of $39.438M could not be verified.

Accuracy of the amount of $9.262M shown as Fixed assets could not be determined.

The ownership of shares to the value of $39.438M could not be verified.

369 AUDITS OF STATUTORY BODIES 1539.


Seventy-four audits were finalised for the period 1 January 2004 to the date of reporting.

Many of these entities are, however, significantly in arrears in terms of financial reporting.
The following sets out the status in respect of those entities which are in arrears for five years and over, at the time of reporting: Name of Entity National Science Research Council Sugar Industry and Labour Welfare Fund University of Guyana Pension Scheme Guyana Museum Guyana Export Promotion Council National Library President’s College Dependants’ Pension Fund Year Last Audited 1982 1993 1994 1996 1997 1998 1999 2000 1540.
It is also a legal requirement for all statutory bodies to have their audited accounts laid in the National Assembly.

However, there was no evidence that audited accounts referred to above were presented to the National Assembly.

AUDITS OF FOREIGN FUNDED PROJECTS 1541.
For the period 1 January 2004 to the date of reporting, the Audit Office concluded seventy-four audits of foreign funded projects, as shown below: Funding Agency Inter American Development Bank United Nations Development Programme International Development Association United States Aid for International Development International Fund for Agricultural Development European Union Guyana Forestry Commission United Nation Environmental Programme Caribbean Development Bank No.
of Opinions 26 18 12 7 2 5 1 2 1 370 ACKNOWLEDGEMENTS 1542.

I wish to record my sincere gratitude to the staff of the Audit Office, many of whom worked beyond the call of duty to help me to execute the audits and to compile this report.

My sincere thanks also go out to the Accountant General and the Head of Budget Agencies along with their staff for the level of cooperation shown during the course of the audits and for the explanations provided in relation to my findings.

371 REPORT.
371 REPORT.

OBJECT GROUP DESCRIPTION 500 510 520 525 530 540 545 550 555 560 Customs and Trade Taxes Internal Revenue Stamp Duties Other Tax Revenue Fees, Fines etc.

Interest Rents, Royalties etc.
Land Development Schemes Dividends and Transfers Miscellaneous Receipts TOTAL RECEIPTS STATEMENT OF RECEIPTS AND PAYMENTS OF THE CONSOLIDATED FUND (CURRENT) FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 R E C E I P T S APPROVED ESTIMATES ACTUAL RECEIPTS PAID INTO CONSOLIDATED FUND VARIANCE $`000 $`000 $`000 3,097,598 891,097 (242,132) 5,807,604 (175,374) (10,768) 473,712 (155) (243,092) (260,384) ---------------- 9,338,106 =========== ========== ========== 23,591,700 24,857,410 4,357 6,035,907 337,073 17,917 1,229,843 0 316,875 897,225 ---------------- 57,288,307 20,494,102 23,966,313 246,489 228,303 512,447 28,685 756,131 155 559,967 1,157,609 ---------------- 47,950,201 P A Y M E N T S AGENCY NO.
DESCRIPTION REVISED ALLOTMENT OUTSTANDING CONTINGENCY FUND ADVANCES TOTAL FUNDS AVAILABLE DRAWING RIGHTS (ALLOTMENT 2) ACTUAL EXPENDITURE $`000 $`000 $`000 $`000 $`000 01 02 03 04 07 08 09 10 11 13 Office of the President 1.

Head Office Administration 2.

Presidential Advisory 4.

Amerindian Development 5.

Public Policy and Planning Office of the Prime Minister Ministry of Finance 1.

Ministry Administration 2.

Accountant General's Department Ministry of Foreign Affairs 1.

Ministry Administration 2.


Foreign Relations 3.

Foreign Trade and International Parliament Office Office of the Auditor General Public and Police Service Commission Teaching Service Commission Elections Commission 1.
Elections Secretariat 899,290 128,258 114,339 629 46,627 9,862,113 1,603,811 412,436 1,196,552 67,631 129,622 141,145 25,488 31,758 193,180 17,978 - - - - - 18,000 - - - 5,322 - - - - 193,180 182,733 175,866 Ministry of Local Government & Regional Dev.
1.

Main Office 2.

Administration 3.

Regional Development C/F 24,820 15,618 72,463 ---------------- 14,965,780 ---------------- - - - ---------------- 41,300 ---------------- 24,820 15,618 72,463 ---------------- 15,007,080 ---------------- 24,714 15,536 72,096 ---------------- 14,860,206 ---------------- 24,699 15,475 71,309 ------------ 14,776,898 ------------ 2 / 1 AGENCY NO.
DESCRIPTION REVISED ALLOTMENT OUTSTANDING CONTINGENCY FUND ADVANCES TOTAL FUNDS AVAILABLE DRAWING RIGHTS (ALLOTMENT 2) ACTUAL EXPENDITURE $`000 14,965,780 $`000 41,300 $`000 15,007,080 $`000 14,860,206 $`000 14,776,898 14 15 16 21 23 31 41 44 45 46 47 48 B/F Public Service Ministry 1.

Public Service Management Ministry of Foreign Trade & Int.

Corp. Ministry of Amerindian Affairs Ministry of Agriculture 1.

Ministry Administration 2.

Crops and Livestock Support Service 3.

Fisheries Division 4.


Hydrometeorological Services Ministry of Tourism, Commerce and Industry 1.

Main Office 2.

Ministry Administration 3.

Trade, Tourism, Industrial Development & Consumer Affairs Ministry of Public Works & Communications 1.

Ministry Administration 2.

Public Works 3.

Communications and Transport Ministry of Education 1.

Main Office 2.

National Education Policy 3.

Ministry Administration 4.

Training and Development 5.

Education Delivery Ministry of Culture, Youth and Sports 1.
Ministry Administration 2.

Culture 3.

Youth 4.

Sports 5.

Youth Entrepreneurial Skills Training Ministry of Housing & Water 136,629 1 1 117,913 569,575 44,259 90,997 163,624 29,569 24,612 531,433 187,824 37,317 268,821 153,157 766,140 431,257 3,084,771 96,417 142,393 43,799 64,704 175,469 352,389 Georgetown Public Hospital Corp. 1,950,682 Ministry of Health 1.

Administration 2.

Disease Control 3.

Primary Health Care Services 4.

Regional & Clinical Services 5.

Health Science Education 6.


Standards & Technical Services 7.

Rehabilitation Services 447,307 313,755 227,992 653,845 152,356 133,967 96,629 Ministry of Labour, Human Service & Social Security 1.

Ministry Administration 2.

Social Services 3.
Labour Administration 94,022 1,278,654 100,815 ----------------- 27,928,875 ----------------- C/F - - - - - - - 2,187 - - - - - - - - - - - - - - - 180,000 - - - - - - - - ------------ 27,554,438 ------------ - - - ----------------- 223,487 ----------------- 94,022 1,278,654 100,815 ----------------- 28,152,362 ----------------- 89,811 1,211,529 96,123 ----------------- 27,763,183 ----------------- 2 / 2 AGENCY NO.
DESCRIPTION REVISED ALLOTMENT OUTSTANDING CONTINGENCY FUND ADVANCES TOTAL FUNDS AVAILABLE DRAWING RIGHTS (ALLOTMENT 2) ACTUAL EXPENDITURE 51 52 53 55 56 57 58 71 72 73 74 B/F 27,928,875 223,487 28,152,362 27,763,183 27,554,438 $`000 $`000 $`000 $`000 $`000 Ministry of Home Affairs 1.

Secretariat Service 2.

Guyana Police Force 3.

Guyana Prison Service 4.

Police Complaint Authority 5.

Guyana Fire Service 7.

General Register Office Ministry of Legal Affairs 1.

Main Office 2.

Ministry Administration 3.


Attorney General's Chambers 4.

Office of the State Solicitor 5.


Deeds Registry 80,221 2,967,763 432,932 2,847 253,880 45,968 8,221 25,764 153,226 9,605 27,003 - - - - - - - - - - - Guyana Defence Force 2,786,537 45,145 2,831,682 2,831,682 2,790,955 Supreme Court of Judicature 1.
Supreme Court of Judicature 2.

Magistrates' Department Public Prosecutions Office of the Ombudsman Public Service Appellate Tribunal Region 1 - Barima/Waini 1.

Regional Administration 3.

Public Works 4.

Education 5.

Health Services Region 2 - Pomeroon/Supenaam 1.

Regional Administration 2.

Agriculture 3.

Public Works 4.

Education 5.

Health Services Region 3 - Essequibo Islands/West Demerara 1.

Regional Administration 2.

Agriculture 3.

Public Works 4.

Education 5.
Health Services 208,889 175,315 48,442 4,587 8,519 39,682 84,999 272,632 109,955 63,384 113,662 63,310 547,240 176,046 103,083 123,718 53,005 808,433 324,680 - - - - - - - - - - - - - - - - - - - Region 4 - Demerara/ Mahaica 1.
Regional Administration 2.

Agriculture 3.

Public Works 4.

Education 5.

Health Services C/F 76,100 84,410 96,597 1,071,395 110,171 ----------------- 39,491,096 ----------------- - 12,000 - - - 76,100 96,410 96,597 1,071,395 110,171 76,100 96,410 96,597 1,071,395 110,171 ----------------- 280,632 ----------------- ----------------- 39,771,728 ----------------- ----------------- 39,359,408 ----------------- 75,569 96,255 96,097 1,067,111 109,412 --------------- 39,016,755 --------------- 2 / 3 AGENCY NO.
DESCRIPTION REVISED ALLOTMENT OUTSTANDING CONTINGENCY FUND ADVANCES TOTAL FUNDS AVAILABLE DRAWING RIGHTS (ALLOTMENT 2) ACTUAL EXPENDITURE 75 76 77 78 79 80 B/F Region 5 - Mahaica/Berbice 1.

Regional Administration 2.

Agriculture 3.

Public Works 4.

Education 5.

Health Services Region 6 - East Berbice/Corentyne 1.

Regional Administration 2.

Agriculture 3.

Public Works 4.

Education 5.

Health Services Region 7 - Cuyuni/Mazaruni 1.

Regional Administration 3.

Public Works 4.

Education 5.


Health Services Region 8 - Potaro/Siparuni - Admin.

1.

Regional Administration 2.

Public Works 3.

Education 4.

Health Services Region 9 - Upper Takatu/Upper Essequibo 1.

Regional Administration 2.

Agriculture 3.

Public Works 4.

Education 5.

Health Services Region 10 Upper Demerara/Berbice 1.

Regional Administration 3.

Public Works 4.

Education 5.
Health Services SUB TOTAL STATUTORY ---------------------- Office of the President Accountant General's Department Parliament Office Office of the Auditor General Public and Police Service Commission Teaching Service Commission Election Commission Police Complaints Authority Supreme Court of Judicature Office of the Ombudsman Public Service Appellate Tribunal Public Debt 01 03 - 02 07 08 09 10 11 51 - 04 55 57 58 90 SUB TOTAL TOTAL PAYMENTS EXCESS RECEIPTS OVER PAYMENTS $`000 $`000 $`000 $`000 $` ----------------- 43,931,728 ----------------- 3,257 1,484,544 155,786 3,750 10,243 5,303 31,243 18,293 145,332 8,897 19,234 8,927,680 ----------------- 10,813,562 ----------------- 33,144 60,002 80,857 492,515 108,048 42,366 150,581 62,828 898,737 420,508 59,433 72,976 283,015 122,857 26,294 39,698 101,195 52,660 44,393 6,465 53,266 225,538 84,397 63,665 56,925 662,918 135,351 ----------------- 44,212,360 ----------------- 3,257 1,484,544 155,786 3,750 10,243 5,303 31,243 18,293 145,332 8,897 19,234 8,927,680 ----------------- 10,813,562 ----------------- 33,134 60,002 80,857 492,515 108,048 41,346 145,223 61,800 881,432 416,889 58,936 73,176 283,074 123,242 26,253 39,556 100,998 52,579 43,749 5,975 51,972 225,538 83,698 62,712 56,642 662,036 132,913 -----------------
 43,763,703 ----------------- 3,257 1,484,544 155,785 3,228 10,243 5,281 30,362 17,757 145,332 8,897 9,656 8,927,679 ----------------- 10,802,021 ----------------- 30,198 59,430 77,853 482,957 100,998 41,145 145,011 57,973 877,218 412,029 58,214 72,870 282,590 121,792 26,253 39,556 100,998 52,579 43,749 5,975 51,972 225,538 83,698 62,346 56,189 661,187 132,247 --------------- 43,379,320 --------------- 3,254 1,484,545 150,246 3,185 9,508 5,250 30,114 17,633 143,630 8,891 9,566 8,034,640 --------------- 9,900,462 --------------- 53,279,782 ========= 4,008,525 ========= HON.
S. KOWLESSAR MINISTER OF FINANCE - - - - - - - - - - - - - - - - - - - - - - - - - - - ----------------- 280,632 ----------------- - - - - - - - - - - - - ----------------- 0 ----------------- 2 / 4 REPORT.

OBJECT GROUP DESCRIPTION Sale of Assets, etc.
565 570 Miscellaneous Capital Revenue External Grants (Note 1) 575 External Loans (Note 1) 580 TOTAL RECEIPTS STATEMENT OF RECEIPTS AND PAYMENTS OF THE CONSOLIDATED FUND (CAPITAL) FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 R E C E I P T S APPROVED ESTIMATES ACTUAL RECEIPTS PAID INTO CONSOLIDATED FUND VARIANCE $`000 $`000 $`000 308,561 483,225 (2,207,917) (3,222,766) ---------------- (4,638,897) ========== ========== ========== 308,561 3,486,826 2,359,590 12,094,959 ---------------- 18,249,936 0 3,003,601 4,567,507 15,317,725 ---------------- 22,888,833 P A Y M E N T S AGENCY NO.
DESCRIPTION REVISED ALLOTMENT OUTSTANDING CONTINGENCIES FUND ADVANCES TOTAL FUNDS AVAILABLE DRAWING RIGHTS (ALLOTMENT 2) ACTUAL EXPENDITURE $`000 $`000 $`000 $`000 $` Office of the President Ministry of Finance Ministry of Foreign Affairs Parliament Office Office of the Auditor General Public and Police Service Commission Teaching Service Commission Elections Commission Ministry of Local Government & Regional Dev.
Public Service Ministry Ministry of Foreign Trade & Int.

Dev.

Ministry of Amerindian Affairs Ministry of Agriculture Ministry of Tourism, Commerce & Industry Min.

of Public Works & Communication Ministry of Education Ministry of Culture, Youth & Sports Ministry of Housing and Water Georgetown Public Hospital Corporation Ministry of Health Ministry of Labour, Human Service & Soc.

Sec.
Ministry of Home Affairs Ministry of Legal Affairs Public Prosecutions Public Service Appellate Tribunal Ethnic Relations Commission Region 1 - Barima/Waini Region 2 - Pomeroon/Supenaam Region 3 - Essequibo Islands/West Demerara Region 4 - Demerara/Mahaica Region 5 - Mahaica/Berbice Region 6 - East Berbice/Corentyne Region 7 - Cuyuni/Mazaruni Region 8 - Potaro/Siparuni Region 9 - Upper/Takatu/Essequibo Region 10 - Upper Demerara/Berbice TOTAL PAYMENTS - - 400,000 707,252 - - - - - - - - - - - - - - --------------- --------------- 22,524,517 ========== ========== ========== ========== ========= --------------- 29,462,527 514,817 3,509,386 19,243 23,654 9,739 1,199 5,699 20,122 676,539 9,455 2,739
--------------- 22,532,864 - - - - - - - - - --------------- 1,178,196 13,000 57,944 - - - - - - - EXCESS OF RECEIPTS OVER PAYMENTS Note 1 Revenues totalling $340.777M for external grants and $3.651 billion for external loans were included as paid into the Consolidated Fund, however the actual cash was not deposited into the bank account until 2005.
(4,274,581) ========= HON.

S. KOWLESSAR MINISTER OF FINANCE 2 / 5 STATEMENT OF REVENUE ACTUALLY PAID INTO THE CONSOLIDATED FUND AS COMPARED WITH THE ESTIMATES OF REVENUE FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 REPORT.

OBJECT GROUP DESCRIPTION 500 510 520 525 530 540 545 550 555 560 CURRENT REVENUE Customs and Trade Taxes Inland Revenue Stamp Duties Other Tax Revenue Fees, Fines etc.

Interest Rent, Royalties etc.


Land Development Scheme Dividends and Transfers Miscellaneous Receipts SUB TOTAL CAPITAL REVENUE 565 570 575 580 Sales of Assets etc.
Miscellaneous Capital Revenue External Grants (Note 1) External Loans (Note 1) SUB TOTAL TOTAL APPROVED ESTIMATES ACTUAL RECEIPTS PAID INTO CONSOLIDATED FUND VARIANCE $`000 $`000 $`000 20,494,102 23,966,313 246,489 228,303 512,447 28,685 756,131 155 559,967 1,157,609 ----------------- 47,950,201 ----------------- 0 3,003,601 4,567,507 15,317,725 ----------------- 22,888,833 ----------------- 23,591,700 24,857,410 4,357 6,035,907 337,073 17,917 1,229,843 0 316,875 897,225 ----------------- 57,288,307 ----------------- 308,561 3,486,826 2,359,590 12,094,959 ----------------- 18,249,936 ----------------- 70,839,034 ========= 75,538,243 ========= 3,097,598 891,097 (242,132) 5,807,604 (175,374) (10,768) 473,712 (155) (243,092) (260,384) ----------------- 9,338,106 ----------------- 308,561 483,225 (2,207,917) (3,222,766) ----------------- (4,638,897) ----------------- 4,699,209 ======== Note 1 Revenues totalling $340.777M for external grants and $3.651 billion for external loans were included as paid into the Consolidated Fund, however the actual cash was not deposited into the bank account until 2005.
HON.

S. KOWELSSAR MINISTER OF FINANCE 2 / 6 01 02 03 04 07 08 09 10 11 13 14 15 16 21 23 31 STATEMENT OF EXPENDITURE FROM THE CONSOLIDATED FUND AS COMPARED WITH THE ESTIMATES OF EXPENDITURE (CURRENT) FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 AGENCY NO.

DESCRIPTION Office of the President 1.

Head Office Administration 2.

Presidential Advisory 4.

Amerindian Development 5.

Public Policy & Planning APPROVED ALLOTMENT (ALLOT.
1) REVISED ALLOTMENT TOTAL FUNDS AVAILABLE ACTUAL EXPENDITURE UNDER TOTAL FUNDS AVAILABLE $`000 $`000 $`000 $`000 $`000 899,491 123,057 114,339 629 899,290 128,258 114,339 629 917,268 128,258 114,339 629 910,750 126,371 112,706 0 (6,518) (1,887) (1,633) (629) Office of the Prime Minister 46,627 46,627 46,627 46,243 (384) Ministry of Finance 1.

Ministry Administration 2.


Accountant General's Department 7,104,475 1,462,713 9,862,113 1,603,811 9,862,113 1,621,811 9,769,078 1,556,638 (93,035) (65,173) Ministry of Foreign Affairs 1.

Ministry Administration 2.

Foreign Relations 3.


Foreign Trade & International Cooperatio 412,436 1,196,552 67,631 412,436 1,196,552 67,631 412,436 1,196,552 67,631 402,940 1,173,749 66,736 Parliament Office Office of the Auditor General Public and Police Service Commission Teaching Service Commission 129,622 141,145 25,488 31,758 129,622 141,145 25,488 31,758 134,944 141,145 25,488 31,758 133,052 134,862 24,886 31,538 (9,496) (22,803) (895) (1,892) (6,283) (602) (220) Elections Commission 1.
Elections Secretariat Ministry of Local Government & Reg.

Dev.

1.

Main Office 2.

Ministry Administration 3.

Regional Development 193,180 193,180 193,180 175,866 (17,314) 24,820 15,618 72,464 24,820 15,618 72,463 24,820 15,618 72,463 24,699 15,475 71,309 (121) (143) (1,154) Public Service Ministry 136,630 136,629 136,629 132,451 (4,178) Ministry of Foreign Trade & Int.

Corp. Ministry of Amerindian Affairs Ministry of Agriculture 1.

Ministry Administration 2.

Crops and Livestock Support Service 3.


Fisheries Division 4.

Hydrometeorological Division Ministry of Tourism, Commerce and Industry 1.

Main Office 2.

Ministry Administration 3.

T.T.I.D.C.A.


 (1) (1) (5,757) (6,796) (2,142) (3,225) (191) (610) (69) Ministry of Public Works & Communication 1.

Ministry Administration 2.

Public Works 3.


Communication and Transport Total c/f 531,023 187,824 37,727 --------------- 13,993,802 ---------------- 531,433 187,824 37,317 --------------- 16,899,534 --------------- 531,433 187,824 37,317 --------------- 16,943,021 --------------- 527,448 186,940 35,811 --------------- 16,683,494 --------------- (3,985) (884) (1,506) ---------- (259,527) ---------- 2 / 7 AGENCY NO.

DESCRIPTION 41 44 45 46 47 48 51 52 53 55 56 57 APPROVED ALLOTMENT (ALLOT.
1) $`000 13,993,802 268,821 99,243 770,801 426,596 3,138,685 95,735 143,075 43,799 64,704 175,469 REVISED ALLOTMENT TOTAL FUNDS AVAILABLE ACTUAL EXPENDITURE UNDER TOTAL FUNDS AVAILABLE $`000 $`000 $`000 $`000 (259,527) 16,899,534 16,943,021 16,683,494 268,821 153,157 766,140 431,257 3,084,771 268,821 153,157 766,140 431,257 3,084,771 266,976 144,147 751,371 404,107 2,928,818 (1,845) (9,010) (14,769) (27,150) (155,953) 96,417 142,393 43,799 64,704 175,469 96,417 142,393 43,799 64,704 175,469 96,234 142,264 42,601 64,703 174,902 (183) (129) (1,198) (1) (567) Total b/f Ministry of Education 1.
Main Office 2.

National Education Policy 3.

Ministry Administration 4.

Training and Development 5.

Education Delivery Ministry of Culture, Youth and Sports 1.

Ministry Administration 2.

Culture 3.

Youth 4.

Sports 5.

Youth Entrepreneurial Skills Training Ministry of Housing & Water 352,389 352,389 532,389 530,020 (2,369) Georgetown Public Hospital Corp. 1,949,897 1,950,682 1,950,682 1,943,655 (7,027) Ministry of Health and Labour 1.

Ministry Administration 2.

Disease Control 3.


Primary Health Care Services 4.

Regional and Clinical Services 5.

Health Sciences Education 6.

Standards and Technical Services 7.

Rehabilitation Services Ministry of Human Service & Soc.

Sec.

1.

Ministry Administration 2.

Social Service 3.

Labour Administration Ministry of Home Affairs 1.

Secretariat Service 2.

Guyana Police Force 3.

Guyana Prison Service 4.

Police Complaints Authority 5.

Guyana Fire Service 7.


General Register Office Ministry of Legal Affairs 1.

Main Office 2.

Ministry Administration 3.

Attorney General's Chambers 4.

Office of the State Solicitor 5.
Deeds Registry (7,388) (8,049) (3,710) (1,336) (4,560) (2,597) (5,129) (5,688) (73,285) (6,454) (10,518) (25,537) (4,217) (711) (494) (973) (147) (374) (10,940) (319) (881) Guyana Defence Force 2,781,139 2,786,537 2,831,682 2,790,955 (40,727) Supreme Court of Judicature 1.
Supreme Court of Judicature 2.

Magistrates' Department Public Prosecutions Office of the Ombudsman Total c/f 188,989 176,515 208,889 175,315 208,889 175,315 205,273 171,713 (3,616) (3,602) 48,442 4,587 --------------- 32,214,463 ---------------- 48,442 4,587 --------------- 35,160,075 --------------- 48,442 4,587 --------------- 35,428,707 --------------- 47,611 4,176 -------------- 34,726,485 -------------- (831) (411) ---------- (702,222) ---------- 2 / 8 58 71 72 73 74 75 76 77 78 AGENCY NO.
DESCRIPTION APPROVED ALLOTMENT (ALLOT.

1) REVISED ALLOTMENT TOTAL FUNDS AVAILABLE ACTUAL EXPENDITURE UNDER TOTAL FUNDS AVAILABLE $`000 $`000 $`000 $`000 $`000 Total b/f 32,214,463 35,160,075 35,428,707 34,726,485 (702,222) Public Service Appellate Tribunal 8,519 8,519 8,519 8,023 (496) Region 1 - Barima/Waini 1.

Regional Administration 3.

Public Works 4.

Education 5.

Health Services Region 2 - Pomeroon/Supenaam 1.

Regional Administration 2.

Agriculture 3.

Public Works 4.

Education 5.


Health Services Region 3 - Essequibo Islands/West Demerara 1.

Regional Administration 2.

Agriculture 3.

Public Works 4.

Education 5.
Health Services Region 4 - Demerara/Mahaica 1.
Regional Administration 2.

Agriculture 3.

Public Works 4.

Education 5.

Health Services Region 5 - Mahaica/Berbice 1.

Regional Administration 2.

Agriculture 3.

Public Works 4.

Education 5.

Health Services Region 6 - East Berbice/Corentyne 1.

Regional Administration 2.

Agriculture 3.

Public Works 4.

Education 5.

Health Services Region 7 - Cuyuni/Mazaruni 1.

Regional Administration 3.

Public Works 4.

Education 5.

Health Services Region 8 - Potaro/Siparuni 1.

Regional Administration 2.


Public Works 3.

Education 4.
Health Services Total c/f --------------- 42,598,810 --------------- 26,294 39,698 101,195 52,660 --------------- 42,879,442 --------------- 26,253 39,556 100,998 52,579 -------------- 42,056,419 -------------- (41) (142) (197) (81) ---------- (823,023) ---------- 33,144 60,002 86,504 486,868 108,048 42,006 150,581 63,188 898,737 420,508 60,081 73,574 283,953 120,670 26,311 39,380 101,196 52,960 ---------------- 39,653,343 ---------------- 2 / 9 (199) (1,204) (22) (1,218) (326) (13) (1,168) (2,187) (1,606) (4,013) (3,271) (2,909) (18,805) (9,085) (531) (155) (500) (4,284) (759) (2,946) (572) (3,004) (9,558) (7,050) (1,221) (5,570) (4,855) (21,519) (8,479) (1,219) (106) (425) (1,065) AGENCY NO.
DESCRIPTION APPROVED ALLOTMENT (ALLOT.

1) REVISED ALLOTMENT TOTAL FUNDS AVAILABLE ACTUAL EXPENDITURE UNDER TOTAL FUNDS AVAILABLE $`000 $`000 $`000 $`000 $`000 Total b/f 39,653,343 42,598,810 42,879,442 42,056,419 (823,023) 79 80 Region 9 - Upper Takatu/Upper Essequibo 1.

Regional Administration 2.

Agriculture 3.

Public Works 4.

Education 5.

Health Services Region 10 - Upper Demerara/Upper Berbice 1.

Regional Administration 3.

Public Works 4.

Education 5.
Health Services 44,393 6,465 53,266 225,538 84,397 63,142 56,925 662,918 135,874 SUB TOTAL 01 03 - 02 07 08 09 10 11 51 - 04 55 57 58 90 Office of the President Accountant General's Department Parliament Office Office of the Auditor General Public and Police Service Commission Teaching Service Commission Election Commission Police Complaints Authority Supreme Court of Judicature Office of the Ombudsman Public Service Appellate Tribunal Public Debt SUB TOTAL TOTAL ---------------- 40,986,261 ---------------- 3,134 1,386,044 155,786 3,750 9,825 5,069 30,326 13,958 117,779 8,528 19,234 8,927,680 ---------------- 10,681,113 ---------------- 44,393 6,465 53,266 225,538 84,397 44,393 6,465 53,266 225,538 84,397 43,749 5,975 51,972 225,538 83,698 (644) (490) (1,294) - (699) 63,665 56,925 662,918 135,351 --------------- 43,931,728 --------------- 3,257 1,484,544 155,786 3,750 10,243 5,303 31,243 18,293 145,332 8,897 19,234 8,927,680 ---------------- 10,813,562 ---------------- 63,665 56,925 662,918 135,351 --------------- 44,212,360 --------------- (1,319) 62,346 (736) 56,189 (1,731) 661,187 132,247 (3,104) ------------ ------------ (833,040) ------------ ------------ 43,379,320 (3) 3,254 3,257 - 1,484,544 1,484,544 (5,539) 150,247 155,786 (565) 3,185 3,750 (735) 9,508 10,243 (53) 5,250 5,303 (1,129) 30,114 31,243 (660) 17,633 18,293 (1,702) 143,630 145,332 (6) 8,891 8,897 (9,668) 9,566 19,234 8,927,680 (893,040) 8,034,640 ---------------- --------------- ------------- (913,100) 9,900,462 10,813,562 ----------------
 --------------- ------------- 51,667,374 (1,746,140) ========== =========== ========== ========= ======== 54,745,290 53,279,782 55,025,922 HON.
S. KOWLESSAR MINISTER OF FINANCE 2 / 10 STATEMENT OF THE EXPENDITURE FROM THE CONSOLIDATED FUND AS COMPARED WITH THE ESTIMATES OF EXPENDITURE (CAPITAL) FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 AGENCY NO.
DESCRIPTION APPROVED ALLOTMENT (ALLOTMENT 1) REVISED ALLOTMENT TOTAL FUNDS AVAILABLE ACTUAL EXPEND- ITURE UNDER TOTAL FUNDS AVAILABLE $`000 $`000 $`000 $`000 $` Office of the President Ministry of Finance Ministry of Foreign Affairs Parliament Office Office of the Auditor General Public and Police Service Commission Teaching Service Commission Elections Commission Ministry of Local Government & Regional Dev.
Public Service Ministry Ministry of Foreign Trade & Int.

Dev.

Ministry of Amerindian Affairs Ministry of Agriculture Ministry of Tourism, Commerce & Industry Min.

of Public Works & Communication Ministry of Education Ministry of Culture, Youth & Sports Ministry of Housing and Water Georgetown Public Hospital Corporation Ministry of Health Ministry of Labour, Human Service & Soc.

Sec.
Ministry of Home Affairs Ministry of Legal Affairs Public Prosecutions Public Service Appellate Tribunal Ethnic Relations Commission Region 1 - Barima/Waini Region 2 - Pomeroon/Supenaam Region 3 - Essequibo Islands/West Demerara Region 4 - Demerara/Mahaica Region 5 - Mahaica/Berbice Region 6 - East Berbice/Corentyne Region 7 - Cuyuni/Mazaruni Region 8 - Potaro/Siparuni Region 9 - Upper/Takatu/Essequibo Region 10 - Upper Demerara/Berbice TOTAL ---------------- ----------------- 28,284,331 ========== ========== ----------------- 29,462,527 ========== 514,355 3,504,821 19,243 23,654 9,739 1,199 5,699 20,122 676,539 9,455 2,739 65,626 1,365,599 33,712 8,415,475 1,675,935 46,764 3,227,750 26576 811850
 331,786 491,861 115,676 1,995 1,998 1,799 137,878 167,451 121,917 82,433 126,474 166,808 57,830 64,335 101,759 95,665 --------------- 22,524,517 ========= (33,563) (4,385,797) (1,657) (2,346) (22,386) (1) (1) - (194,561) (145) (61) (3,374) (60,652) (4,888) (590,111) (301,033) (36) (433,412) (13,424) (115,223) (630,815) (23,802) (20,296) (5) (2) (65) (26,050) (3,889) (12,498) (1,688) (5,526) (34,580) (3,352) (3,165) (1,550) (8,056) ------------ (6,938,010) ======== HON.
S. KOWLESSAR MINISTER OF FINANCE 2 / 11 STATEMENT OF PUBLIC DEBT AS AT 31 DECEMBER 2004 S U M M A R Y S H E E T DESCRIPTION EXTERNAL INTERNAL TOTAL UNFUNDED FUNDED SUB TOTAL SHORT-TERM Treasury Bills (90 days & K Series) MEDIUM -TERM Treasury Bills (182 & 365 days) GRAND TOTAL $'000 277,277,702 5,782,063 ------------------- 283,059,765 4,263,000 43,705,600 ------------------- 331,028,365 =========== $'000 60,863,419 5,782,063 ------------------- 66,645,482 4,263,000 43,705,600 ------------------- 114,614,082 =========== HON.
S. KOWLESSAR MINISTER OF FINANCE $'000 216,414,283 0 ------------------- 216,414,283 0 0 ------------------- 216,414,283 =========== 2 / 12 STATEMENT OF PUBLIC DEBT EXTERNAL LOANS AUTH- ORITY REVISED/ LOAN ORIGINAL CURR AMOUNT ENCY OF LOAN 2 3 4 AMOUNT DIS- BURSED AT 31-12-03 5 AMOUNT DIS- BURSED IN 2004 6 AMOUNT DIS- BURSED AT 31-12-04 (7)=(5)+(6) PRIN- CIPAL REPAID AT 31-12-03 8 PRIN- CIPAL REPAID IN 2004 9 PRINCIPAL REPAID AT 31-12-04 (10)=(8)+(9) AMOUNT OUT- AMOUNT OUT- STANDING STANDING AT 31-12-03 (11)=(5)-(8) AT 31-12-04 (12)=(7)-(10) GUYANA DOLLAR EQUIVA- LENT 13 `000 `000 `000 `000 `000 `000 `000 `000 `000 `000 TERMS AND CONDITIONS OF LOAN NAME OF CREDITOR/ LOAN IDENTIFICATION/ DESCRIPTION OF LOAN 1 INTERNATIONAL DEVELOPMENT ASSOCIATION (IDA) Second Structural Adjustment Credit No.
2168-0 GUA Second Structural Adjustment Credit Loan No.

2168 - 1 GUA L1/1/4/30 SDR 57,200 57,200 L1/1/4/31 SDR 2,600 2,600 Structural Adjustment Credit Credit No.

2168 -2 GUA Structural Adjustment Credit No.

2168 - 4 GUA L1/1/4/34 SDR 3,100 3,100 L1/1/4/39 SDR 2,400 2,400 Second Structural Adjustment Credit No.

2168 - 5 GUA Third Technical Assistance Project Credit No.

2169-0 - GUA L1/1/4/50 SDR 2,530 2,530 L1/1/4/30 SDR 2,075 2,075 Private Sector Development Adjustment Credit No.
2746 - 0 - GUA Private Sector Development Adjustment Credit No.

2746 - 1 - GUA Private Sector Development Adjustment Credit No.

2746-2 Private Sector Development Adjustment Ctredit No.

2746-3 Private Sector Development Adjustment Credit No.

2746-4 Infrastructure Rehabilitation Project Credit No.
2477 GUA L1/1/4/60 SDR 10,000 10,000 L1/1/4/60 SDR 2,000 2,000 L1/1/4/61 SDR 2,000 2,000 L1/1/4/63 SDR 1,500 1,500 L1/1/4/64 SDR 1,100 1,100 L1/1/4/49 SDR 19,000 14,224 Special Action Credit Agreement / Import Programme No.

29 GUA L1/1/4/21 DKK XEU GBP Public Administration Project Credit No.

2480 - 0 GUA L1/1/4/41 SDR 441 1,562 434 8,650 441 1,562 434 6,099 Secondary Schools Reform Credit No.

2879 - GUA El Nino Emergency Assistance Credit No.


3139 - O -GUA C/F L1/1/4/62 SDR 11,800 9,020 1,817 10,837 L1/1/4/65 SDR 6,800 6,753 0 6,753 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 57,200 4,004 1,144 5,148 53,196 52,052 16,034,931 The borrower shall repay each installment due from September 15, 2010.
Final due date March 15, 2030 2,600 182 52 234 2,418 2,366 728,860 The borrower shall repay the principal amount to the creditor in semi-annual installments payable on March 15 and September 15, commencing 2000 and ending March 15, 2030.
Repayment of 60 installments to be paid 2 times each year on March 15 and September 15 commencing 2000-09-15 commencing 2000-09-15 and ending 2030-03-15 216 2,232 2,184 672,794 Repayment of 60 installments to be paid 2 times each year on March 15 and September 15 commencing 2000-09-15 and ending 2030-09-15 227 2,353 2,303 709,453 Repayment in semi-annual installments commencing 15-07-92 and ending 15-01-2032 187 1,930 1,888 581,610 A service charge at the rate of 3/4% of 1% per annum on the principal amount of the credit withdrawn and outstanding from time to time.
Ending 2030-03-15 0 0 0 0 0 10,000 10,000 3,080,560 Principal repayment shall be paid semi-annually on 1/6 & 1/12.

Beginning 1/12/2005 & ending 1/6/2015.

2,000 2,000 616,112 Repayments shall be made on I June & 1 December.

ending 2035-06-01 2,000 2,000 616,112 The borrower shall repay in semi-annual installments commencing 2005 and ending 2036.

1,500 1,500 462,084 The borrower shall repay in semi-annual installments commencing 2005 and ending 2036.
1,100 1,100 338,862 The borrower shall repay in semi-annual installments commencing 2005 and ending 2036.

14,224 142 285 427 14,082 13,797 4,250,249 Principal repaid in 60 installments 2 times each year on March 1 & September 1 beginning 2003-09-01.
Ending 2033-03-01 11,746 Principal repayable in 80 semi-annual installments 311,841 due on 01-05 and 01-11 with effect from 01-11-89 122,730 until 01-05-2029.

1,784,876 Principal repayment in 60 installments paid on May and November 1, beginning on 2003-05-01.

Ending 2027-11-01 9,020 10,837 3,338,403 The borrower shall repay the principal amount, the credit in semi-annual installments payable after 1 October and ending 1 April, 2016.
6,753 6,753 2,080,302 Principal to be repaid semi-annually commencing 15/2/2009 and ending 25/8/2038.
36,610,551 2 / 13 NAME OF CREDITOR/ LOAN IDENTIFICATION/ DESCRIPTION OF LOAN 1 AUTH- ORITY REVISED/ LOAN ORIGINAL CURR AMOUNT ENCY OF LOAN 2 3 4 AMOUNT DIS- BURSED AT 31-12-03 5 AMOUNT DIS- BURSED IN 2004 6 AMOUNT DIS- BURSED AT 31-12-04 (7)=(5)+(6) PRIN- CIPAL REPAID AT 31-12-03 8 PRIN- CIPAL REPAID IN 2004 9 PRINCIPAL REPAID AT 31-12-04 (10)=(8)+(9) AMOUNT OUT- AMOUNT OUT- STANDING STANDING AT 31-12-03 (11)=(5)-(8) AT 31-12-04 (12)=(7)-(10) GUYANA DOLLAR EQUIVA- LENT 13 TERMS AND CONDITIONS OF LOAN `000 `000 `000 `000 `000 `000 `000 `000 `000 `000 B/F Financial & Private Sector Institutional Development Project Credit No.
3290-O GUA Tapakuma Irrigation Project Credit No.

1016-GUA.

Second Education Project Credit No.

1106-GUA.

Finance Sector and Business Environment Credit No.

2669 - 0 - GUA Sugar Industry Restructuring & Privatisation Credit No.

2545-0 GUA L1/1/4/66 SDR 3,500 3,389 L1/1/4/12 USD 12,900 12,900 L1/1/4/14 USD 5,395 5,395 L1/1/4/55 SDR 2,400 2,391 L1/1/4/45 SDR 60 60 0 0 0 0 0 Water Supply and Technical Assistance Credit No.
2559-0 GUA L1/1/4/51 SDR 12,500 10,282 2,092 12,374 3,389 0 0 0 3,389 3,389 1,044,002 Principal to be repaid semi-annually commencing 1/3/2010 and ending 1/9/2039.

36,610,551 12,900 12,338 562 12,900 562 0 0 Principal repayable in 48 semi-annual graduated payments with effect from December 15, 1980 to June 2004.

5,395 4,145 2,391 60 0 0 0 0 0 1 4,145 1,250 1,250 249,063 Principal repayments in semi-annual installments from 1/6/85 to 1/12/2001.
Final 2004/12/01 0 1 2,391 2,391 736,562 Principal to be repaid in semi-annual installments.

Commencing 15 June and ending 15 Dec. 2034.

60 59 18,175 Under this loan a service charge shall be paid at 3/4% of 1% on 1 Jan and 1 July and a committment charge paid on 1 Jan and 1 July commencing 2004 and ending 2033.

Principal to be repaid on 1 Jan 1 July 2013 and an installment of 2% on the principal commencing 2004 and ending 2003.
248 248 10,282 12,126 3,735,487 Repayments commence on 1/6/2004 in 60 semi-annual installment and ends 1/12/2033.

Int, rate each installment and including int.

payable on 1/12/2013 shall be 1% of principal and 2% on bal.

outstanding.

Bauxite Industry Technical Assistance Project L1/1/4/33 Creit No.

1729 - GUA SDR 6,568 6,568 Petroleum Exploration Promotion Project Credit No.
1208 - GUA L1/1/4/28 SDR 886 886 L1/1/4/40 SDR 7,142 7,142 L1/1/4/68 SDR 9,100 9,100 L1/1/4/67 SDR 3,600 450 727 1,177 0 0 0 0 6,568 493 886 128 66 27 559 6,075 6,009 1,851,109 Installment to and including the installment payable on March 1, 2006 shall be (1/2 of 1%) of such principal amount and 1 - 1/2 % thereafter year 2036-03-01.

155 758 731 225,189 Principal repayable in semi-annual installments on 7,142 286 143 429 6,856 6,713 15-07 and 15-01 annually commencing from 15-07-92 and ending 15-01-2032.
2,067,980 60 principal repayments to be paid twice yearly on June 15 and December 15 beginning 2002-06-15.

Ending 2031-12-15 9,100 0 0 0 0 0 0 9,100 9,100 2,803,310 This loan shall be repaid in semi annual installments commencing 15.06.2013 and ending 15.12.2042 450 1,177 362,582 This loan shall be repaid in semi annual installments commencing 15.06.2013 and ending 15.12.2042 SIMAP - Health, Nutrition, Water and Sanitation Project Credit No.

2358 - GUA Poverty Reduction Support Credit Credit No.
3725 - GY Public Sector Technical Assistant Project Credit No.

3726 - GY CARIBBEAN DEVELOPMENT BANK (CDB) Finance Guyana's Economic Recovery Prog.

Loan No.

7/SFR-GU L1/1/124 USD 42,000 42,000 0 42,000 4,900 1,400 6,300 37,100 35,700 7,113,247 The loan shall be repaid in 20 installments on March 31, June 30, September 30 & December 31 beginning on 2000-09-03.

Fixed interest to be charged on a monthly basis at 2000% starting from 1990-09-06 Sea Defence West Coast Berbice Loan No.
08/SFR-GU L1/1/153 Assumption of Liat Debt to CDB Loan No.12/SFR-GU L1/1/165 USD XEU USD GBP XEU 4,364 3,036 6,420 152 459 0 6,879 152 425 67 121 425 67 120 0 0 0 425 67 120 .

0 0 365 57 102 57 1 40 7 12 57 1 405 64 114 6,420 152 6,822 151 1,359,288 Repayment of24 installments to be paid 12 times 41,017 each year beginning on 1995-06-30.

60 repayments to be paid 4 times each year beginning on 2000-03-31.

Ending 2035-06-30.
Ending 2035-06-30.

60 10 18 20 3 6 3,985 This loan shall be repaid in 40 equal installments, 2 1,154 of which shall be paid on 1995/11/01 & the remainder 1,630 shall be paid on each due date thereafter.
C/F 58,224,331 2 / 14 0 0 0 0 0 1,332 126,080 2,393 1,111 10,702 0 0 591 113 NAME OF CREDITOR/ LOAN IDENTIFICATION/ DESCRIPTION OF LOAN 1 AUTH- ORITY REVISED/ LOAN ORIGINAL CURR AMOUNT ENCY OF LOAN 2 3 4 AMOUNT DIS- BURSED AT 31-12-03 5 AMOUNT DIS- BURSED IN 2004 6 AMOUNT DIS- BURSED AT 31-12-04 (7)=(5)+(6) PRIN- CIPAL REPAID AT 31-12-03 8 PRIN- CIPAL REPAID IN 2004 9 PRINCIPAL REPAID AT 31-12-04 (10)=(8)+(9) AMOUNT OUT- AMOUNT OUT- STANDING STANDING AT 31-12-03 (11)=(5)-(8) AT 31-12-04 (12)=(7)-(10) GUYANA DOLLAR EQUIVA- LENT 13 TERMS AND CONDITIONS OF LOAN `000 `000 `000 `000 `000 `000 `000 `000 `000 `000 B/F Upper Demerara Forestry Road Project Loan No.
5/OR L1/1/37 SFR JPK USD XEU 4,800 0 0 0 1,332 126,080 2,393 1,111 L1/1/154 USD 11,000 10,702 1,288 121,877 2,313 1,074 44 4,203 80 37 1,332 126,080 2,393 1,111 44 4,203 80 37 0 0 0 0 0 This loan shall be paid in 30 equal semi-annual 0 installments on 15.01 and 15.07 ending 15.01.2004 0 0 58,224,331 L1/1/152 USD 8,801 7,257 1,350 8,607 L1/1/191 USD 5,100 1,439 352 1,791 L1/1/122 XEU 600 600 600 203 Second Road Project 10/SFR-GU Water Rehabilitation Project Loan No.

11/SFR -GU Poor Rural Co. Support Serv.


Loan No.

13/SFR -GY CDB Debt Service to EEC Wisco Loan No.

6-SFR / R Regional Tourism Emergency Programme 15/ SFR - GUY Drainage and Irrigation Project Loan No.

9 SFR - GU Third Road Project ( HardPortion) Loan No.

2 / OR (Equity R) Third Road Project (Soft Portion) Loan No.
2 / SFR (USDF) Road Improvement and Maintenance TA- Guyana 14/SFR - GUY L1/1/213 USD 591 L1/1/216 USD 0 113 591 113 L1/1/132 USD 5,050 2,351 1,642 3,993 L1/1/217 USD 9,102 1,255 2,457 3,712 L1/1/217 USD 10,000 1,519 3,158 4,677 Skeldon Sugar Modernisation Project 3/SFR-GUY L1/1/222 USD 13,990 31 Skeldon Sugar Modernisation Project 3/OCR-GUY L1/1/222 USD 14,240 Caribbean Court of Justice - Regional 1 / SFR-Guy L1/1/221 USD 4,400 Caribbean Court of Justice - Regional 1 / OCR-Guy L1/1/221 USD 4,400 Towns Development Guyana 16/SFR-GUY L1/1/226 USD 683 Reconstruction of Sea Defence (Second Loan ) L1/1/228 4/SFR-GUY - SFR- Portion USD 3,558 Reconstruction of Sea Defence (Second Loan ) L1/1/228 4/SFR-GUY - OCR- Portion USD This loan shall be repaid in 120 equal installments for 10 yrs.
& expires after 10 yrs.

after the date of the first disburse.

7,257 8,607 1,714,950 Payments shall be paid time per year interest .

as charged.

1,439 1,791 356,858 Principal shall be repaid in 80 installments.

222 397 378 102,679 This Loan shall be repaid over a 30 year period on 10 January each year commencing 10/1/93 and ending 10/7/2022.
18 12 591 0 573 101 114,171 This loan to be repaid in 32 equal installments each due on the first due date after expiry of 2 years from date of first 20,124 This loan shall be repaid 36 equal installments 0 0 0 0 0 0 0 0 0 0 2,351 3,993 795,608 Repayment shall commence 10 yrs.

after first disbursement.


1,255 3,712 739,618 This loan shall be repaid in 68 equal installments comm- encing on the first due date after the expiry of 5 years follow- ing the date of the first disbursement 1,519 4,677 931,895 This loan shall be repaid in 68 equal installments comm- encing on the first due date after the expiry of 5 years follow- ing the date of the first disbursement 31 0 0 0 0 0 0 32 93 6,376 Repayment shall be in 80 equal or approx.
equal consecutive installments commencing the first due date after the expiry of 10 years following the date of disbursement.

18,530 Repayment shall be in 68 equal or approx.

equal consecutive installments commencing the first due date after the expiry of 5 years following the date of disbursement.

4,400 876,703 Repayment shall be in 80 equal or approx.

equal consecutive installments commencing the first due date after the expiry of 10 years following the date of disbursement.
4,400 876,703 Repayment shall be in 68 equal or approx.

equal consecutive installments commencing the first due date after the expiry of 5 years following the date of disbursement.

175 34,869 Repayment shall be in 32 equal or approx.

equal consecutive installments commencing the first due date after the expiry of 2 years following the date of disbursement.

499 99,426 Repayment shall be in 80 equal or approx.
equal consecutive installments commencing the first due date after the expiry of 10 years following the date of disbursement.

532 106,001 Repayment shall be in 68 equal or approx.

equal consecutive installments commencing the first due date after the expiry of 5 years following the date of disbursement.
C/F 67,151,222 2 / 15 NAME OF CREDITOR/ LOAN IDENTIFICATION/ DESCRIPTION OF LOAN 1 AUTH- ORITY REVISED/ LOAN ORIGINAL CURR AMOUNT ENCY OF LOAN 2 3 4 AMOUNT DIS- BURSED AT 31-12-03 5 AMOUNT DIS- BURSED IN 2004 6 AMOUNT DIS- BURSED AT 31-12-04 (7)=(5)+(6) PRIN- CIPAL REPAID AT 31-12-03 8 PRIN- CIPAL REPAID IN 2004 9 PRINCIPAL REPAID AT 31-12-04 (10)=(8)+(9) AMOUNT OUT- AMOUNT OUT- STANDING STANDING AT 31-12-03 (11)=(5)-(8) AT 31-12-04 (12)=(7)-(10) GUYANA DOLLAR EQUIVA- LENT 13 TERMS AND CONDITIONS OF LOAN B/F INTER-AMERICAN DEVELOPMENT BANK (IDB) `000 `000 `000 `000 `000 `000 `000 `000 `000 `000 67,151,222 Rehabilitation of GEC - Loan No.
163/IC-GY L1/1/76 USD 16,089 11,428 Fisheries Development Project Loan No.

390/SF-GY L1/1/4/26 USD XEU 12,628 12,628 9,084 4,908 Abary Drainage & Irrigation Project Loan No.

465/SF-GY L1/1/68 USD 40,700 31,675 Bank - Abary River Water Control Project Loan No.

536/SF-GY L1/1/27 USD CAD XEU XEU SEK XEU GBP 49,500 49,500 49,500 49,500 49,500 49,500 49,500 29,474 8,511 1,577 2,219 5,254 4,073 817 Health Care Delivery Programme Loan No.

544-SF/GY L1/1/33 USD 1,257 1,257 Drainage of Black Bush Polder Loan No.
559/SF-GY L1/1/32 USD CAD DKK XEU JPK 7,200 7,200 7,200 7,200 7,200 2,956 156 4,387 401 75,553 Food Crop Production Marketing Programme Loan No.

583/SF - GY L1/1/43 USD 1,600 1,600 Primary Health Care II Project Loan No.

822/SF-GY.

L1/1/92 USD JPK SFR XEU Principal repayable in semi-annual installments.
132,502 Principal repayable in 20 semi-annual installments 97,518 w.e.f 21-7-81 to 21-1-2006.

Interest to be paid on the outstanding balance of the loan.

31,675 22,934 2,501 25,435 8,741 6,240 1,243,324 Interest to be paid w.e.f 8-4-2002.
Principal to be paid in 62 installments on 6-5 and 6-11 w.e.f 92-11-6.

Fixed Int.

to be charged on a daily basis at 7.5% w.e.f 87-6-11.

2,642,661 Principal repayable in 27 installments on a yearly basis 632,725 on 24-5 and 24-11 w.e.f.

24-11-85.
24-11-85.

Fixed interest to be 164,341 charged on an annual basis at 7.5% w.e.f.

29-11-79 281,146 committment fees to be charged at 1-25% from 79-7-2.

70,792 Principal to be repaid by semi-annual equal installments 516,385 w.e.f.

6-08-88 to 06-02-2018.

Interest is charged on 141,582 disbursement of the loan.

The revised loan sum is US$49.476 w.e.f.

8-4-2030.

Interest to be paid w.e.f.

8-4-2002.

Principal to be paid in 62 installments on 6-5 and 6-11 w.e.f.

92-11-6.
92-11-6.

Fixed interest to be charged sum has been revised to US$16.089.

1,257 628 42 670 629 587 116,960 Interest is calculated at 9% per annum on the outstanding bal.

until 24-11-88 & thereafter at 2% per annum.

Credit Commission Commitment fee is charged at 0.5% per annum on the undisbursed bal.

Interest and credit commission fees are payable on 24-05 and 24-11 each year effective from 24-11-79.
The principal shall be repaid by half yearly payments on 5-4 and 40 yrs loan with an initial grace period of 10 yrs.

60 semi-annual installments beginning 8-10-2002.

Int.

rate of 1% for first 10 years thereafter.

Final installment payable on This loan is repayable in equal semi-annual 13,051 installments from 11-02-81 to 11-08-2018.
Interest 80,952 shall be repaid semi-annually on 11-2 and 11-8 each 55,414 year beginning 11-8-79.

Loan agreement dated 74,842 78-2-4 for US$7.2M.

Principal repayable in 60 equal semi-annual installments from 24-5-89 to 1-11-2018.

1,600 720 53 773 880 827 164,780 Principal repayable in 60 semi-annual installments from 6-7-90 to 6-1-2020.

Interest is calculated at 1% per annum on the outstanding bal.

of the loan until 6-1-90 and thereafter 20% per annum and payable on 6-1 and 6-7 each year w.e.f 6-7-80.
A credit commission committment fee is also charged .

25,027 76,620 18 1,034 3,754 11,493 3 155 834 2,554 1 34 4,588 14,047 4 189 21,273 65,127 15 879 20,439 62,573 14 845 4,072,484 Loan payable in 26 annual installments.

Interest 1.5% 121,755 and after a grace period 3%.

Principal to be repaid 2,443 semi-annually on 16-03 & 16-09 March 16, 1997 and 229,534 ending September 16, 2027.

Interest and other charges shall be payable semi-annually.
C/F 78,394,155 2 / 16 NAME OF CREDITOR/ LOAN IDENTIFICATION/ DESCRIPTION OF LOAN 1 AUTH- ORITY REVISED/ LOAN ORIGINAL CURR AMOUNT ENCY OF LOAN 2 3 4 AMOUNT DIS- BURSED AT 31-12-03 5 AMOUNT DIS- BURSED IN 2004 6 AMOUNT DIS- BURSED AT 31-12-04 (7)=(5)+(6) PRIN- CIPAL REPAID AT 31-12-03 8 PRIN- CIPAL REPAID IN 2004 9 PRINCIPAL REPAID AT 31-12-04 (10)=(8)+(9) AMOUNT OUT- AMOUNT OUT- STANDING STANDING AT 31-12-03 (11)=(5)-(8) AT 31-12-04 (12)=(7)-(10) GUYANA DOLLAR EQUIVA- LENT 13 TERMS AND CONDITIONS OF LOAN `000 `000 `000 `000 `000 `000 `000 `000 `000 `000 B/F Financing for Primary Education Improvement Programme Loan No.
827/SF-GY.

L1/1/96 Supplementary Financing for the Guyana Electricity Corporation Loan No.

853/SF-GY L1/1/112 Agriculture Sector Hybrid Programme Loan No.

877/SF-GY L1/1/123 Deferred Road Maintenance Loan No.

890/SF-GY Remedial Maintenance Project for Georgetown Sewerage & Water Supply Loan No.

909/SF-GY L1/1/129 L1/1/151 Social Impact Amelioration Programme Loan No.

912/SF-GY L1/1/150 Financial Sector Programme Loan No.

956/SF - GY Agriculture Sector Hybrid Loan No.


965/ SF - GY Agriculture Sector Programme Loan No.

966/SF-GY L1/1/162 L1/1/166 L1/1/167 Social Impact Amelioration Programme Loan No.
985/SF-GY L1/1/187 USD JPK XEU CAD SEK SFR XEU USD GBP SFR XEU USD XEU JPK USD XEU XEU XEU USD XEU SEK JPK USD JPK XEU XEU CAD USD XEU USD JPK XEU USD GBP JPK CAD USD XEU SFR Electricity Sector Programme Loan No.
986/SF-GY C/F L1/1/186 USD Principal to be repaid semi-annually on 16-03 & 941,848 16-09 March 16, 1997 & ending September 16, 2027.
1,741,745 Interest and other charges shall be payable semi- 489,990 annually.

603,049 698,372 394,962 2,466,922 Loans to be repaid in 60 semi-annual installments 57,710 w.e.f 3 mths after the last disbursement.

Interest 220,226 to be paid semi-annually on the outstanding balance w.e.f 4-12-2000.

1,195,209 Interest shall be paid semi-annually on the outstanding 2,372,477 balance of the loan at the rate of 1% per annum 142,882 until 8 April 2002 and 2% per annum thereafter.
439,753 A disbursement reversal had occurred thus reducing the balance on the loan by $1,991,264.57 1,994,499 This loan shall be completely repaid in 60 equal semi- 1,427,188 annual installments.

Beginning 2003/9/9 and ending 611,186 2033/3/5.

Interest charges at 1% per annum until 725,546 2003/3/5 and 2% thereafter.

1,760,379 This Loan shall be completely repaid in 60 semi- 418,323 annual installments.
The first installment shall be 453,679 paid 10½ yrs from date of contract the last 95,971 installment 10 yrs thereafter.

1,629,272 This loan shall be completely repaid in semi-annual 174,934 installments.

Beginning 204/8/14 and ending 2034/2/14 402,568 Interest is charged at 1% and 2% Interest will be paid 279,788 semi-annually on the outstanding balance of loan at 248,299 1% until 2002/4/8 and 2% thereafter.
6,376,020 This loan shall be repaid in 60 semi-annually equal 1,255,241 installments commencing 6 months after the 10 anniversary of the loan.

4,383,514 This loan shall be completely repaid in 6 semi-annual 1,328,833 installments starting 2007/02/09 & ending 2036/08/09 1,276,157 667,290 This loan shall be repaid by the Government 1% in 36,550 60 semi-annual installments commencing 2001/02/09 and not later that 2036/08/09.

201,438 Loan shall be repaid semi-annually commencing 338,830 16-11-2007.
2,267,273 446,573 425,794 45,000 45,000 8,966,278 Loan shall be repaid semi-annually in 60 installments.
/ 17 NAME OF CREDITOR/ LOAN IDENTIFICATION/ DESCRIPTION OF LOAN 1 AUTH- ORITY REVISED/ LOAN ORIGINAL CURR AMOUNT ENCY OF LOAN 2 3 4 AMOUNT DIS- BURSED AT 31-12-03 5 AMOUNT DIS- BURSED IN 2004 6 AMOUNT DIS- BURSED AT 31-12-04 (7)=(5)+(6) PRIN- CIPAL REPAID AT 31-12-03 8 PRIN- CIPAL REPAID IN 2004 9 PRINCIPAL REPAID AT 31-12-04 (10)=(8)+(9) AMOUNT OUT- AMOUNT OUT- STANDING STANDING AT 31-12-03 (11)=(5)-(8) AT 31-12-04 (12)=(7)-(10) GUYANA DOLLAR EQUIVA- LENT 13 TERMS AND CONDITIONS OF LOAN B/F 132,354,467 `000 `000 `000 `000 `000 `000 `000 `000 `000 `000 Main Road Rehabilitation - Transporation Loan No.
999/SF-GY L1/1/192 Urban Development Programme Loan No.

1021/SF-GY L1/1/195 USD JPK CAD USD DKK XEU 41,000 41,000 13,895 448,527 8,375 59,374 22,270 507,901 20,000 20,000 20,000 20,000 4,092 6,311 2,407 1,937 7,202 0 1,321 0 150 0 4,092 7,632 2,407 2,087 7,202 L1/1/205 USD 20,200 L1/1/205 USD 9,800 4,905 2,613 7,518 Transportation - Loan No.

1042- 1 /SF-GY Transportation - Loan No.

1042- 2 /SF-GY Low Income Settlement Programme Loan No.

1044/SF-GY Georgetown Sewerage And Water Rehabilitation Loan No.
1047/SF-GY L1/1/202 L1/1/203 USD XEU USD XEU 27,000 27,000 27,000 27,000 8,442 1,200 135 1,175 Environmental Protection Loan No.

1052/SF-GY L1/1/207 USD 900 112 4,986 1,555 110 12 392 13,428 2,755 245 1,187 504 Preparation of the Unserved Areas Electification Project Loan No.
1083/SF-GY Social Impact Amelioration Program Simap III Loan No.1085/SF-GY L1/1/211 USD 250 238 0 238 L1/1/209 USD 20,000 2,640 1,399 4,039 Mahaica- Rosignol Road Rehabilitation Project Loan No.1094/SF-GY L1/1/210 USD XEU CAD 40,000 40,000 40,000 Basic Education Access Management Support Loan No.

1107/SF-GY L1/1/212 USD 33,500 4,227 3,430 1,311 1,295 6,852 35 4,399 3,275 11,079 3,465 5,710 4,570 Unserved Areas Electrification Programme Loan No.1103/SF-GY Basic Nutrition Program Loan No.
1120 SF-GY L1/1/214 USD 34,400 34 2,020 2,054 L1/1/220 USD 5,000 260 378 638 Fiscal and Financial Management Program Loan No.

1550/SF-GY L1/1/223 USD 15,000 0 5,036 5,036 13,895 448,527 22,270 507,901 4,437,312 Principal repayment commencing 18/09/2008 and 988,279 ending 18/03/2048.
4,092 6,311 2,407 1,937 7,202 4,092 7,632 2,407 2,087 7,202 676,008 Loan to be repaid in 60 equal semi-annual 1,520,681 installments.

87,260 566,909 1,435,003 Interest shall be paid semi-annually on the outstanding daily balance of the loan at the rate of 1% per annum until 4 February 2010 and 2% per annum thereafter.

4,905 7,518 1,497,966 Interest shall be paid semi-annually on the outstanding daily balance of the loan at the rate of 1% per annum until 4 February 2010 and 2% per annum thereafter.
8,442 1,200 135 1,175 13,428 2,755 245 1,187 2,675,537 This loan shall be completely repaid in 60 semiannual install - 748,364 ments.The firstshall be paid on 2010-12-14 to 2040-06-14 48,816 60 Semi annual equal installments commencing 2010-12-14 322,435 and to be conclude 2040-06-14.
Disbursements shall expire 5 years from the effective date of contract 112 504 100,422 Interest shall be paid semi-annually on the outstanding daily balance of the loan at the rate of 1% per annum until 24 May 2010 and 2% per annum thereafter.

238 238 238 0 0 This loan is amortised in semi-annual installments.

The date for the first principal shall concide with the date in which the next immediate interesrt is due,once six months from the scheduled date of the last disbursement have elapsed.
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2,640 4,039 804,773 The first installment shall be paid on 15th July 2012 and interest shall be paid semiannually at 1% until January 15 2012 and 2% thereafter .

Loan to be closed 2042/01/15 4,227 3,430 1,311 1,295 11,079 3,465 5,710 4,570 2,207,498 The first installment shall be paid on 15th July 2012 and 941,227 interest shall be paid semiannually at 1% until January 943,306 15 2012 and 2% thereafter .
Loan to be closed 2042/01/15 910,575 This loan shall be completely by 60 semiannual, consective equal installments w.e.f 2013-01-25 to 2042-07-25 34 2,054 409,261 This loan shall be repaid semi-annual consecutive equal installments.

The first installment shall be paid on March 3rd , 2013 and last installment September 3, 2042.

260 638 127,122 This loan shall be repaid repaid in 60 semi-annual installments.

The first payment on and last Nov 19 2043.


Disbursement shall expire 4 years from the effective date of contract 0 5,036 1,003,426 Interest shall be paid semi-annually on the outstanding daily balance of the loan at the rate of 1% per annum until 30/7/2044 and 2% per annum thereafter.
C/F 154,806,647 2 / 18 NAME OF CREDITOR/ LOAN IDENTIFICATION/ DESCRIPTION OF LOAN 1 AUTH- ORITY REVISED/ LOAN ORIGINAL CURR AMOUNT ENCY OF LOAN 2 3 4 AMOUNT DIS- BURSED AT 31-12-03 5 AMOUNT DIS- BURSED IN 2004 6 AMOUNT DIS- BURSED AT 31-12-04 (7)=(5)+(6) PRIN- CIPAL REPAID AT 31-12-03 8 PRIN- CIPAL REPAID IN 2004 9 PRINCIPAL REPAID AT 31-12-04 (10)=(8)+(9) AMOUNT OUT- AMOUNT OUT- STANDING STANDING AT 31-12-03 (11)=(5)-(8) AT 31-12-04 (12)=(7)-(10) GUYANA DOLLAR EQUIVA- LENT 13 TERMS AND CONDITIONS OF LOAN `000 `000 `000 `000 `000 `000 `000 `000 `000 `000 B/F Fiscal and Financial Management Program Loan No.
1551/SF-GY L1/1/224 USD 13,000 Health Sector Programme Loan No.

1544/SF-GY L1/1/232 USD 1,150 Project Preparation & Execution Georgetown Solid Waste Management Program 1487/SF-GY L1/1/233 USD 1,500 Project Preparation and Execution Health Sector Program Loan No.

1541/SF-GY L1/1/234 USD 350 Agriculture Support Services Programme Loan No.
1558/SF-GY L1/1/231 USD 22,500 Social Statistics and Policy Analysis Program L1/1/230 Loan No.1516/SF-GY USD 3,450 EUROPEAN INVESTMENT BANK Interest shall be paid semi-annually on the outstanding daily balance of the loan at the rate of 1% per annum until 30/7/2044 and 2% per annum thereafter.
115 22,914 Interest shall be paid semi-annually on the outstanding daily balance of the loan at the rate of 0.5% per annum Final due date 28/11/2006 640 127,520 The borrower shall amortise the loan in semi- annual installments on the same dates for payment of inetrest.

The date for the first principal amortisation installment shall coincide with the date on which the next immediate interest payment is due, once six monts from the scheduled date of the last disbursement have elapsed.
104 20,722 The borrower shall amortise the loan in semi- annual installments on the same dates for payment of inetrest.

The date for the first principal amortisation installment shall coincide with the date on which the next immediate interest payment is due, once six monts from the scheduled date of the last disbursement have elapsed.

517 103,013 This loan shall br repaid semi-annual consecutive and in so far possible equal installments.
The first installment shall be paid on the 24th March 2015 and the last24th March 2044.

The first interest shall be made on 24th March 2005.

96 19,128 The first installment shall be paid on 24th September 2014 and interest shall be paid semiannually at 1% until March 24 2014 and 2% thereafter .
Loan to be closed 2044/03/24 Rehabilitation of the Bauxite Industry Sysmin 3663/GUA/P L1/1/105 XEU 31,500 30,905 GAIBANK - Global Loan -70772 L1/1/172 XEU Rose Hall Water Supply Project 7.1035 L1/1/204 XEU 4,000 9,200 4,000 9,200 Rehabilatation Project Conditional Loan on Risk Capital Resources L1/1/125 XEU 5,000 5,000 0 0 0 0 30,905 7,405 777 8,182 23,500 22,723 6,172,439 Principal repayment in 60 semi.

- annual installment on 1 March, 1 Sept. and ending 1 March 2030.
4,000 9,200 3,607 1,648 393 629 4,000 2,277 393 0 0 This loan is due semi annually.

Final due date March 2004 7,552 6,923 1,880,553 Loan to be repaid by 15 equal annual installments on 10th Dec. 2001 ending 10th Dec. 2015.

5,000 0 5,000 5,000 5,000 0 0 The Loan shall be repaid in 5 equal annual installments.

The first installment to be paid on 30/11/2003 and the last 30/11/2007.
INTERNATIONAL FUND FOR AGRICULTURAL DEVELOPMENT East Bank Essequibo Development Project 190 OC - GY CAD/Guyana (Poor Rural Communities Support Services) Project 436 - GY C/F L1/1/80 SDR 4,844 4,844 0 4,844 3,900 315 4,215 944 629 193,767 30 principal repayments of which 29 shall be paid on and 01/10 01/04 yearly beginning 92/04/01 and the final repayment on 1/4 yearly, beginning 2006/06/30.
fixed interest to be charged on a daily basis at 4% using a base of 360 days starting 87/07/08 paid on 1/4 and1/10 yearly beginning 88/4/1.

L1/1/183 SDR 7,300 2,347 715 3,062 0 0 0 2,347 3,062 943,267 Principal payment shall be made semi-annually on 1 April and 1 October commencing 1/4/2007 and ending 1 /10/2036.
164,420,280 2 / 19 NAME OF CREDITOR/ LOAN IDENTIFICATION/ DESCRIPTION OF LOAN 1 AUTH- ORITY REVISED/ LOAN ORIGINAL CURR AMOUNT ENCY OF LOAN 2 3 4 AMOUNT DIS- BURSED AT 31-12-03 5 AMOUNT DIS- BURSED IN 2004 6 AMOUNT DIS- BURSED AT 31-12-04 (7)=(5)+(6) PRIN- CIPAL REPAID AT 31-12-03 8 PRIN- CIPAL REPAID IN 2004 9 PRINCIPAL REPAID AT 31-12-04 (10)=(8)+(9) AMOUNT OUT- AMOUNT OUT- STANDING STANDING AT 31-12-03 (11)=(5)-(8) AT 31-12-04 (12)=(7)-(10) GUYANA DOLLAR EQUIVA- LENT 13 TERMS AND CONDITIONS OF LOAN B/F THE OPEC FUND FOR INTERNATIONAL DEVELOPMENT OPEC Fund for International Development 716pg UNITED STATES AGENCY FOR INTERNATIONAL DEVELOPMENT `000 `000 `000 `000 `000 `000 `000 `000 `000 `000 164,420,280 L1/1/189 USD 18,226 18,226 0 18,226 1,519 1,519 3,038 16,707 15,188 3,026,219 Principal repayment shall be made semi-annually commencing 2001/02/16.
PL 480 Agreement - 1992 L1/1/2/56 USD 6,830 6,830 PL 480 for 1999 L1/1/2/62 USD PL 480 1996 Agreement.

L1/1/2/58 USD 7,000 8,927 1,251 8,927 PL 480 Title I 1997 Agreement.
L1/1/2/59 USD 9,000 7,660 PL 480 Title 1 Programme 1998 L1/1/2/61 USD 8,500 7,460 PL 480 Agreement 1995 L1/1/2/57 USD 2,967 2,967 PARIS CLUB CREDITORS - NAPLES TERM Guyana / UK (ECGD)1996 Bilateral Rescheduling Agreement L1/1/174 GBP USD 7,152 13,633 7,152 13,633 1996 Rescheduling France L1/1/177 USD XEU 451 117 451 118 Rescheduling of Debt Guyana/ Trinidad & Tobago.

1996 Rescheduling Paris Club USA - Exim bank.


L1/1/171 USD 176,944 176,944 L1/1/188 USD 1,581 1,581 1996 Rescheduling Paris Club USA - Housing Guaranteed L1/1/176 USD 160 160 1996 Rescheduling of Denmark L1/1/173 USD 508 508 0 0 0 0 0 0 0 0 0 0 0 0 0 0 6,830 1,423 5,407 6,830 5,407 0 0 Principal repayable in 24 equal installments.
Due date of first installment 7 years after or last delivery of commodity in each year.

100% Debt write off 1,203 239,700 0 0 0 0 0 0 0 0 0 Pricipal payable in 24 annual installments.

Interest 2% and after a grace period 3%.


100% Debt write off 0 Principal payable in 26 annual installments.

Interest 2% 100% Debt write off 0 1st installment due five years after date of last delivery of commodity in each year (26 equal installments).

100% Debt write off 0 Principal repayable in 24 equal installments due on 1st installment payment (7 years) after or last delivery of Commodity in each year.
100% Debt write off 0 Repayment shall commence from 23/11/2002 in 34 0 graduated semi-annual installments after a grace period of 6 years ending 23 May 2019.

100% Debt write off 0 Payments shall commence from November 0 23, 2002.

34 graduated semi-annual installments after a grace period of 6 years ending 23 May 2019.
100% Debt Write off 176,944 1,072 0 1,072 175,872 175,872 35,042,607 Principal repayment shall be made semi-annually on 1,581 160 508 9 1 3 1,572 1,581 1,572 159 160 159 505 508 505 0 0 0 23/5 and 23/11 beginning 23/11/2002 and ending 0 This Loan shall be repaid in 34 semi-annual graduated installments starting on 23 November 2002 and ending on 23 May 2019.

100% Debt write off 0 Repayment on this loan Nov. 2002 , semiannually May and ending on 23 May 2019.
100% Debt write off 0 Loan shall be repaid in 12 equal semi-annual payments commencing May 2000.
100% Debt write off C/F 202,728,805 2 / 20 NAME OF CREDITOR/ LOAN IDENTIFICATION/ DESCRIPTION OF LOAN 1 AUTH- ORITY REVISED/ LOAN ORIGINAL CURR AMOUNT ENCY OF LOAN 2 3 4 AMOUNT DIS- BURSED AT 31-12-03 5 AMOUNT DIS- BURSED IN 2004 6 AMOUNT DIS- BURSED AT 31-12-04 (7)=(5)+(6) PRIN- CIPAL REPAID AT 31-12-03 8 PRIN- CIPAL REPAID IN 2004 9 PRINCIPAL REPAID AT 31-12-04 (10)=(8)+(9) AMOUNT OUT- AMOUNT OUT- STANDING STANDING AT 31-12-03 (11)=(5)-(8) AT 31-12-04 (12)=(7)-(10) `000 `000 `000 `000 `000 `000 `000 `000 `000 B/F 1996 Rescheduling Netherlands L1/1/175 XEU USD 1,751 126 1,751 126 Guyana /Canada 1996 Bilateral Reschedule Agreement 890 L1/1/179 USD 663 663 Bilateral Agreement Guyana IV (FRG) Claims Germany 1996 Germany/Guyana Bilateral Agreement (GDR) Paris Club Creditors - Lyons Terms L1/1/178 XEU 320 320 L1/1/178 XEU 1,492 1,492 Guyana / UK (ECGD)1996 Bilateral Rescheduling Agreement L1/1/174 GBP USD 7,969 15,191 7,969 15,191 1996 Rescheduling France L1/1/177 USD XEU 502 131 502 131 1996 Rescheduling Paris Club USA - Exim bank.
1996 Rescheduling Paris Club USA - Housing Guaranteed L1/1/188 USD 1,762 1,762 L1/1/176 USD 179 179 1996 Rescheduling of Denmark L1/1/173 USD 566 566 1996 Rescheduling Netherlands L1/1/175 XEU USD L1/1/178 XEU 1,951 140 357 1,951 140 357 L1/1/178 XEU 1,662 1,662 L1/1/179 USD 738 739 L1/1/110 XEU 2,556 2,556 Bilateral Agreement Guyana IV (FRG) Claims Germany 1996 Germany/Guyana Bilateral Agreement (GDR) Guyana /Canada 1996 Bilateral Reschedule Agreement 890 Commodity Aid I (KFW) Rescheduling Japan 89 M/T Principal Arrears.
C/F / 21 GUYANA DOLLAR EQUIVA- LENT 13 `000 202,728,805 TERMS AND CONDITIONS OF LOAN 0 Repayment on this loan Nov. 2002 , semiannually May and 0 Nov. each year Principal shall be repaid in 34 semi-annual installments.
100% Debt write off 0 Repayment shall commence from November 23 2002 by 34 graduated semi-annual installments after 100% Debt write off 0 34 semi-annual installments commencing 23/11/2002 and ending 23/05/2019.

0 34 semi-annual installments commencing 23/11/2002 and ending 23/05/2019.

0 Repayment shall commence from 23/11/2002 in 34 0 graduated semi-annual installments after a grace period of 6 years ending 23 May 2019.

100% Debt write off 0 Payments shall commence from November 0 23, 2002.
34 graduated semi-annual installments after a grace period of 6 years ending 23 May 2019.

100% Debt write off 0 This Loan shall be repaid in 34 semi-annual graduated installments starting on 23 November 2002 and ending 2019 100% Debt write off 0 Repayment on this loan Nov. 2002 , semiannually May and Nov. each year ending on 23 May 2019.

100% Debt write off 0 Loan shall be repaid in 12 equal semi-annual payments commencing May 2000.
100% Debt write off 0 Principal shall be repaid in 34 semi-annual installments 0 100% Debt write off 0 34 semi-annual installments commencing 23/11/2002 and ending 23/05/2019.

0 34 semi-annual installments commencing 23/11/2002 and ending 23/05/2019.

0 Repayment shall commence from November 23 2002 by 34 graduated semi-annual installments after 100% Debt write off 0 20 principal repayments of the whole tranche to be paid January 31 and July 31 beginning on 99-01-31.
202,728,805 NAME OF CREDITOR/ LOAN IDENTIFICATION/ DESCRIPTION OF LOAN 1 AUTH- ORITY REVISED/ LOAN ORIGINAL CURR AMOUNT ENCY OF LOAN 2 3 4 AMOUNT DIS- BURSED AT 31-12-03 5 AMOUNT DIS- BURSED IN 2004 6 AMOUNT DIS- BURSED AT 31-12-04 (7)=(5)+(6) PRIN- CIPAL REPAID AT 31-12-03 8 PRIN- CIPAL REPAID IN 2004 9 PRINCIPAL REPAID AT 31-12-04 (10)=(8)+(9) AMOUNT OUT- AMOUNT OUT- STANDING STANDING AT 31-12-03 (11)=(5)-(8) AT 31-12-04 (12)=(7)-(10) `000 `000 `000 `000 `000 `000 `000 `000 `000 6,647 612 6,035 6,647 6,035 0 GUYANA DOLLAR EQUIVA- LENT 13 `000 202,728,805 TERMS AND CONDITIONS OF LOAN 0 This loan shall be repaid in semi-annual installments on 30 June and 31 December each year beginning on 31/12/2000 and ending 31/02/2040.
It is charged a 0.75% per annum.
Principal shall be repaid in semi- annual installments on 31 December and 30 June C/F GERMANY Structural Adjustment Assistance (KFW) L1/1/111 XEU 6,647 6,647 Guyana and Japan L1/1/117 USD 1,208 1,208 Guyana Timbers Limited GBP 323 323 Transfer of GUYMINE'S Liabilities to Government Bonds B3/6/11 USD GBP 2,685 21 2,685 21 NON-PARIS CLUB CREDITORS CHINA LOANS 2nd Economic and Technical Agreement 3rd Economic and Technical Agreement China Acquisition of Plant(s) Technical Assistance CNY 20,000 21,813 L1/1/7/3 CNY 20,000 19,058 L1/1/7/4 CNY 20,000 20,000 Commodity Loan Agreement GBP 620 609 0 0 0 0 0 0 0 0 0 4th Economic and Technical Co-operation Programme of Economic Co-operation 1992 Venezuela Low Cost Housing Investment Fund - Venezuela VENEZUELA Emergency Assistance Yugoslavia Credit Agreement U.A.E.
United Arab Emirates Economic Co-operation C/F L1/1/190 CNY 28,080 24,565 800 25,365 L1/1/7/5 CNY 22,748 28,801 L1/1/161 USD 2,765 2,765 L1/1/6 USD 15,000 15,000 pg 42 USD 1,175 1,175 L1/1/124 AED principal repayments of the whole tranche to be paid January 31 and July 31 beginning on 99-01-31.

6 years ending 23 May 2019.


0 0 0 0 0 0 0 0 0 323 323 124,269 15 annual installments to start on 31/12/78 and end 31/12/92.

Interest Rate 3% annually.

2,685 21 2,685 21 534,988 The Bonds are fixed dated with maturity date of 12 8,079 years and 1 day.

Interest is payable annually at 5% per annum.

21,813 21,813 525,132 10 annual installments commencing 91/1/1 and ending 2000/12/31, due date 1 Jan. of every year except for final installment on 31/12.

Repayment in arrears, no payments made as yet.


19,058 19,058 458,807 10 principal repayments to be paid each year on 30 June beginning 30/6/98.

The original loan sum 20,000 20,000 481,485 10 annual installments commencing 2000/7/1 ending on 2010/6/30.

Due date 1 July of every year.

609 609 234,302 2 principal repayments to be paid on Jan. 2 beginning on 1993/1/2.

1 principal repayment to be paid on December 31 beginning 31/12/95.
24,565 25,365 610,644 10 annual installments commencing 2004/01/01 and ending on 2013/12/31.

28,801 28,801 693,363 10 installments commencing 2007/01/01 and ending 2012/07/01.

2,765 2,282 322 2,604 483 161 32,079 Principal shall be repaid semi-annually in June and December .

15,000 2,500 1,175 588 19,840 7,936 0 0 0 2,500 12,500 12,500 2,490,633 Principal repayable semi-annually at the sum of US$500,000 each year until the sum of US$15,000,000 has been repaid w.e.f 1/8/79.
588 587 587 116,960 6 principal repayments of the loan shall be paid 21/6 and 21/12.

Yearly beginning 83/12/21.

7,936 11,904 11,904 645,827 The principal repayment of loan amount paid 4/3 yearly beginning 4-3-78.

Interest is paid on 4/3 yearly beginning 4/3/78 and ending 4/3/87.
209,799,743 2 / 22 NAME OF CREDITOR/ LOAN IDENTIFICATION/ DESCRIPTION OF LOAN 1 AUTH- ORITY REVISED/ LOAN ORIGINAL CURR AMOUNT ENCY OF LOAN 2 3 4 AMOUNT DIS- BURSED AT 31-12-03 5 AMOUNT DIS- BURSED IN 2004 6 AMOUNT DIS- BURSED AT 31-12-04 (7)=(5)+(6) PRIN- CIPAL REPAID AT 31-12-03 8 PRIN- CIPAL REPAID IN 2004 9 PRINCIPAL REPAID AT 31-12-04 (10)=(8)+(9) AMOUNT OUT- AMOUNT OUT- STANDING STANDING AT 31-12-03 (11)=(5)-(8) AT 31-12-04 (12)=(7)-(10) GUYANA DOLLAR EQUIVA- LENT 13 TERMS AND CONDITIONS OF LOAN `000 `000 `000 `000 `000 `000 `000 `000 `000 `000 B/F Argentina Kuwait Libya Russia China Areo-Technology Import and Export Corporation CATIC Italy Procurement of Equipment for the rehab.
maint.

& constru.

of drainage & irrigation GRAND TOTAL 209,799,743 6,783 6,783 1,351,517 Repayable 1996 to 1998 at 7.5%.

10,180 10,180 2,028,371 Repayable 1982 to 1993 at 7.5% to 10.8%.

10,000 5,000 278 922 25 1,992,506 Repayable 1981 to 1993 at varying interest rates.

996,253 55,392 Principal is repaid on 23-03 and 23-09 beginning 23/09/86 - 92 and only on 23/09 in 1993.
183,709 Debt service payments will commence 2002/08/09 and end 2007/08/09 and is interest free 6,791 Interest starts acurring on the 23/04/20004.

Principal repay- ment starts on 23rd April, 2015 Final due date 23rd April 2032.
216,414,283 L1/1/198 USD 6,783 6,783 L1/1/197 USD 10,180 10,180 L1/1/199 USD USD 10,000 5,000 10,000 5,000 L1/1/225 USD 278 278 L1/1/208 USD L1/1/218 XEU 3,305 13 12 25 0 0 0 13 2 / 23 ANALYSIS OF PUBLIC DEBT BY CURENCIES AS AT 31 DECEMBER 2004 NO.

DESCRIPTION RATE AT 31-12-04 NO.
OF UNITS OF CURRENCY G$ '000 EQUIVALENT UNITED STATES DOLLARS (US$) 199.25063 647,452 129,005,219 JAPANESE YEN (JPK) 1.94581 2,244,645 POUND STERLING (GBP) SPECIAL DRAWING RIGHTS (SDR) CANADIAN DOLLAR (CAD) 384.73304 308.05601 165.20241 EUROPEAN CURRENCY UNITS (XEU) 271.63838 YUAN RENMINBIS (CNY) UAE DIRHAMS (AED) SWEDISH KRONA (SEK) DANISH KRONES (DKK) 24.07426 54.25290 29.94580 36.25243 SWISS FRANCS (SFR) 174.50570 GRAND TOTAL 2/24 1,888 162,781 20,231 83,779 115,037 11,904 37,652 4,964 7,718 4,367,653 726,376 50,145,665 3,342,210 22,757,592 2,769,431 645,827 1,127,519 179,957 1,346,835 216,414,283 STATEMENT OF PUBLIC DEBT NON - INTEREST BEARING DEBENTURE DESCRIPTION (1) AMOUNT OF LOAN (2) LOAN MADE IN 2004 (3) AMOUNT OF LOAN AT 31 - 12 - 04 (4)=(2)+(3) AMOUNT REPAID AT 31-12-03 (5) AMOUNT REPAID IN 2004 (6) AMOUNT REPAID AT 12/31/2004 (7)=(5)+(6) AMOUNT OUT- STANDING 12/31/2003 (8)=(3)-(6) AMOUNT OUT- STANDING 12/31/2004 (9)=(4)-(7) $`000 $`000 $`000 $`000 $`000 $`000 $`000 $`000 Non Interest Bearing Debenture ID 31/12/92 (81st Issue) Non Interest Bearing Debenture ID 31/12/92 (83rd Issue) Non Interest Bearing Debenture ID 31/12/94 (85th Issue) Non Interest Bearing Debenture ID 31/12/94 (86th Issue) Non Interest Bearing Debenture ID 29/12/95 (87th Issue) Non Interest Bearing Debenture ID 31/12/96 (88th Issue) Non Interest Bearing Debenture ID 31/12/96 (89th Issue) Non Interest Bearing Debenture ID 31/12/96 (90th Issue) Non Interest Bearing Debenture ID 31/12/96 (91th Issue) Non
 Interest Bearing Debenture ID 31/12/01 (94th Issue) Non Interest Bearing Debenture ID 31/12/02 (95th Issue) Non Interest Bearing Debenture ID 31/12/03 (96th Issue) TOTAL 5,347,332 3,079,281 3,782,534 4,447,054 7,879,468 74,496 2,264,300 197,100 2,857,509 14,851,975 2,566,705 1,697,038 49,044,792 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5,347,332 5,347,332 3,079,281 3,079,281 3,782,534 3,782,534 4,447,054 4,447,054 7,879,468 7,879,468 74,496 74,496
2/25 STATEMENT OF PUBLIC DEBT VARIABLE INTEREST RATES DEBENTURES 2004 DESCRIPTION 1 DATE OF FIRST INSTAL- MENT 3 AUTH- ORITY 2 AMOUNT OF LOAN 31-12-03 6 LOAN MADE IN 2004 7 AMOUNT OF LOAN 31-12-04 (8)=(6)+(7) AMOUNT REPAID AT 31-12-03 9 AMOUNT REPAID IN 2004 10 AMOUNT REPAID AT 31-12-04 (11)=(9)+(10) AMOUNT OUT- STANDING AT 31-12-03 (12)=(6)-(9) AMOUNT OUT- STANDING AT 31-12-04 (13)=(8)-(11) $`000 $`000 $`000 $`000 $`000 $`000 $`000 $`000 Variable Interest Rate Fixed Date Debentures 1st series 1995 5/1991 On Demand 2,835,122 Variable Interest Rate Fixed Date on demand Debenture 1st series 1996 5/1991 On Demand 927,449 Variable Interest Rate Debenture 3rd Series 1997 5/1991 On Demand 135,966 TOTAL 3,898,537 - - - - 2,835,122 927,449 135,966 3,898,537 - - - - - - - - - - - - 2,835,122 2,835,122 927,449 927,449 135,966 135,966 3,898,537 3,898,537 2/26 STATEMENT OF PUBLIC DEBT EQUATED ANNUITY DEBENTURES 2004 DESCRIPTION 1 DATE OF DATE OF FIRST INSTAL- MENT 3 FINAL INSTAL- MENT 4 DUE DATE OF INSTAL- MENT 5 AMOUNT OF LOAN 31-12-03 6 AUTH- ORITY 2 LOAN MADE IN 2004 7 AMOUNT OF LOAN 31-12-04 (8)=(6)+(7) AMOUNT RE-PAID AT 31-12-03 9 AMOUNT RE-PAID IN 2004 10 AMOUNT RE-PAID AT 31-12-04 (11)=(9)+(10) AMOUNT OUT-
 STANDING AT 31-12-03 (12)=(6)-(9) AMOUNT OUT- STANDING AT 31-12-04 (13)=(8)-(11) $`000 $`000 $`000 $`000 $`000 $`000 $`000 $`000 Government of Guyana debenture to National Paint Co. (1997) Loan Act 11 of 73 30-11-91 31-05-97 31-5 & 30-11 3,485 0 3,485 1405 Government of Guyana 10 years Debentures to National Bank of Industry and Commerce Limited for $25,000,000 Guyana Dollars Each A 01 -A 121 Government of Guyana 10 years Debentures to National Bank of Industry and Commerce Limited for $18,010,000 Guyana
 Dollars A 122 Government of Guyana 10 years Debentures to National Bank of Industry and Commerce Limited for $25,000,000 Guyana Dollars Each B 01 - B39 Government of Guyana 10 years Debentures to National Bank of Industry and Commerce Limited for $25,000,000 Guyana Dollars Each C 01 -C 39 Government of Guyana 10 years Debentures to National Bank of Industry and Commerce Limited for $25,000,000 Guyana Dollars Each D 01 - D391 Government of Guyana 10 years Debentures to National Bank of Industry and Commerce Limited for $25,000,000 Guyana Dollars Each E 01 - E39 Government of Guyana 10 years Debentures to National Bank of Industry and Commerce Limited for $25,000,000 Guyana Dollars Each F 01 - F 39 General Loan Act 74-04 15-Mar 2008 General Loan Act 74-04 15-Mar 2008 ON 1st April DEMAND 1st October 3,025,000 - 3,025,000 ON 1st April DEMAND 1st October 18,010 - 18,010 General Loan Act 74-04 15-Mar 2008 ON 1st April DEMAND 1st October 975,000 General Loan Act 74-04 15-Mar 2008 ON 1st April DEMAND 1st October 975,000 General Loan Act 74-04 15-Mar 2008 ON 1st April DEMAND 1st October 975,000 General Loan Act 74-04 15-Mar 2008 ON 1st April DEMAND 1st October 975,000 General Loan Act 74-04 15-Mar 2008 ON 1st April DEMAND 1st October 975,000 - - - - - TOTAL
975,000 975,000 975,000 975,000 975,000 TOTAL 7,921,495 0 7,921,495 1,405 0 1,405 7,920,090 7,920,090 2/27 STATEMENT OF PUBLIC DEBT INTERNAL LOANS (FUNDED) DATE OF FINAL INSTAL- LOAN DESCRIPTION 1 CURRENCY MENT 4 ORIGINAL AMOUNT OF LOAN AMOUNT OF LOAN 31-12-03 6 LOAN MADE IN 2004 7 AMOUNT AMOUNT OF LOAN 31-12-04 (8)=(6)+(7) RE-PAID AMOUNT RE-PAID IN 2004 10 AT 31-12-03 9 AMOUNT RE-PAID AT 31-12-04 (11)=(9)+(10) AMOUNT OUT- AMOUNT OUT- STANDING STANDING AT 31-12-03 AT 31-12-04 EQUIVALENT (13)=(8)-(11) (12)=(6)-(9) 14 GUYANA DOLLAR Caricom Headquarters
 Building Project with NIS - 25 years USD 1\12\2025 4,000 4,000 Guymine Bonds- Domestic B3/6/11 USD XEU May-06 May-06 20,089 3,928 20,089 3,928 - - - 4,000 255 170 425 3,745 3,575 712,321 20,089 3,928 - - - - - - 20,089 3,928 20,089 3,928 4,002,746 1,066,996 $`000 $`000 $`000 $`000 $`000 $`000 $`000 $`000 $`000 TOTAL 5,782,063 2/28 STATEMENT OF PUBLIC DEBT TREASURY BILLS OUTSTANDING FOR 2004 DATE OF ISSUE ISSUE NO.
DESCRIPTION SUBSCRIBED AMOUNT FACE VALUE $ `000 $ `000 22/10/04 29/10/04 03/12/04 26/11/04 24/12/04 542 543 544 K58 K59 90 Days Treasury Bill issued in 2004 Treasury Bill issued in 2004 Treasury Bill issued in 2004 Sub-total Treasury Bill issued in 2004 Treasury Bill issued in 2004 Sub-total TOTAL 1,684,075 30,165 1,485,849 ------------------- 3,200,089 ------------------- 577,324 444,591 ------------------- 1,021,915 ------------------- 1,700,000 30,450 1,500,000 ------------------- 3,230,450 ------------------- 583,350 449,200 ------------------- 1,032,550 ------------------- 4,263,000 ========== 2 / 29 NO.
OF DAYS DATE OF ISSUE DESCRIPTION SUBSCRIBED AMOUNT FACE VALUE $`000 $`000 182 365 2,450,838 2,281,294 1,470,599 2,450,549 250,931 135,281 ------------------- 9,039,492 ------------------- 958,916 2,399,933 1,439,264 3,831,942 1,442,109 1,924,674 1,920,781 2,825,392 3,351,269 1,439,365 2,873,965 744,365 959,600 2,876,725 3,228,957 854,982 ------------------- 33,072,239 ------------------- 2,500,000 2,327,500 1,500,000 2,500,000 256,000 138,000 ------------------- 9,221,500 ------------------- 1,000,000 2,500,000 1,500,000 4,000,000 1,500,000 2,000,000 2,000,000 2,946,500 3,500,000 1,500,000 3,000,000 778,750 1,000,000 3,000,000 3,367,250 891,600 ------------------- 34,484,100 ------------------- 43,705,600 ========== 04/07/16 04/09/10 04/10/29 04/11/11 04/12/10 04/12/17 04/01/23 04/02/06 04/02/13 04/02/27 04/03/12 04/04/23 04/05/07 04/06/18 04/08/13 04/08/27 04/09/03 04/09/17 04/10/15 04/11/19 04/12/29 04/12/24 Treasury Bill # A162 Treasury Bill # A163 Treasury Bill # A164 Treasury Bill # A165 Treasury Bill # A166 Treasury Bill # A167 Sub-total Treasury Bill # B 216 Treasury Bill # B 217 Treasury Bill # B 218 Treasury Bill # B 219 Treasury Bill # B 220 Treasury Bill # B 221 Treasury Bill # B 222 Treasury Bill # B 223 Treasury Bill # B 224 Treasury Bill # B 225 Treasury Bill # B 226 Treasury Bill # B 227 Treasury Bill # B 228 Treasury Bill # B 229 Treasury Bill # B 230 Treasury Bill # B 231 Sub-total TOTAL 2 / 30 STATEMENT OF THE OUTSTANDING LOANS AND CREDITS GUARANTEED BY THE GOVERNMENT AT 31 DECEMBER 2004 NAME
 OF GOVERNMENT AGENCY LENDING AGENCY LOAN NO.
DATE OF ISSUE CURRENCY MAXIMUM LIABILITY CONTRACTED OUTSTANDING OUTSTANDING OUTSTANDING LIABILITY AT 31.12.2004 LIABILITY AT 31.12.2004 LIABILITY 31.12.2003 Guyana Transport Services Ltd. Bank of India SP/251/78-79 76.04.06 USD 1,100 62 64 12,752 US$`000 US$`000 US$`000 G$`000 TEL/184/79/80 80.02.02 SP/145/77-78 1977 Guyana Telecommunications Corporation ITT World Comm.
Inc. Y45884 79.07.10 USD 644 192 192 38,256 Guyana Pharmaceutical Corporation Guyana State Corporation Guyana National Co-operative Bank Guthrie Booker TECNO BAGO Commonwealth Dev.

Corp. (CDC) Banco Nacional de Cuba TOTAL 1984220 84.09.11 USD 5,117 4,515 4,515 899,617 LO 41901 72.02.22 USD 670 575 618 123,137 1995210 82.04.06 USD USD 2,191 1,378 737 1,500 737 1,624 146,848 323,583 ------------ 11,100 ======= ------------ 7,581 ======= ------------ 7,750 ======= --------------- 1,544,193 ======== HON.
S. KOWLESSAR MINISTER OF FINANCE 2 / 31 DESCRIPTION PUBLIC CORPORATIONS AND BOARDS Drainage and Irrigation Boards - Mosquito Hall East Demerara Water Conservancy - Land of Canan Sluice Guyana Marketing Corporation Ministry of Economic Development for Guyana Marketing Corporation Government Produce Depot - Georgetown Government Produce Depot - New Amsterdam Guyana Food Processing Ham and Bacon Factory Milk Pasteurization Plant Guyana Rice Corporation Guyana Airways Corporation Guyana Mortgage Finance Bank for Guyana Credit Corporation Guyana Electricity Corporation Guyana Development Corporation Guyana Farmers Development Corp. Ltd. Linmine Mards Rice Milling Company Limited Guyana Broadcasting Corporation TOTAL STATEMENT OF OUTSTANDING LOANS AND ADVANCES MADE FROM THE CONSOLIDATED FUND AS AT 31 DECEMBER 2004 AMOUNT OF LOAN (1) AMOUNT OUTSTANDING AT 1.1.2004 (2) LOANS MADE DURING 2004 (3) TOTAL (2)+(3)=(4) AMOUNT REPAID DURING 2004 (5) AMOUNT WRITTEN OFF DURING 2004 (6) TOTAL (5)+(6)=(7) BALANCE OUTSTANDING AT 31.12.2004 (4)-(7) $`000 $`000 $`000 $`000 $`000 $`000 $`000 $`000 135 271 1,102 310 42 5 75 25 20 2,927 438,930 16,013 9,901 70 185 5,665,853 500,000 15,000 ---------------- 6,650,864 ========== 7 144 1,102 0 42 5 75 25 20 2,927 438,930 - - - - - - - - - - - 7 144 1,102 0 42 5 75 25 20 2,927 438,930 12,839 9,901 70 185 5,665,853 500,000 15,000 -------------- 6,647,125 ========== - - - - - - - ------------- 0 ======== 12,839 9,901 70 185 5,665,853 500,000 15,000 ------------- 6,647,125 ========== 7 144
 1,102 0 42 5 75 25 20 2,927 438,930 12,839 9,901 70 185 5,665,853 500,000 15,000 --------------- 6,647,125 ========== - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - ----------- 0 ======== ----------- 0 ======== ----------- 0 ======== HON.
S. KOWLESSAR MINISTER OF FINANCE 2 / 32 STATEMENT OF EXPENDITURE IN RESPECT OF THOSE SERVICES WHICH BY LAW ARE DIRECTLY CHARGED UPON THE CONSOLIDATED FUND FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 AGENCY NO.
DESCRIPTION 01 07 08 09 10 11 51 55 57 58 03 03 Office of the President Parliament Office Office of the Auditor General Public and Police Service Commission Teaching Service Commission Elections Commission Ministry of Home Affairs Supreme Court of Judicature Office of the Ombudsman Public Service Appellate Tribunal Sub-total Ministry of Finance Pensions and Gratuities Payments to Dependants' Pension Fund Sub-total Public Debt Internal Principal Internal Interest External Principal External Interest Sub-total TOTAL WAGES AND SALARIES EMPLOYMENT OVERHEAD EXPENSES TOTAL EXPENDITURE $`000 $`000 $`000 2,510 82,117 2,424 8,394 4,930 19,263 14,032 93,252 6,566 7,823 ----------- 241,311 ----------- - - ----------- 0 ----------- - - - - ----------- 0 ----------- 744 68,129 761 1,114 320 10,851 3,601 50,378 2,325 1,743 ----------- 139,966 ----------- - - ----------- 0 ----------- - - - - ----------- 0 ----------- 3,254 150,246 3,185 9,508 5,250 30,114 17,633 143,630 8,891 9,566 -------------- 381,277 -------------- 1,454,544 30,000 ----------------- 1,484,544 ----------------- 34,247 2,949,553 3,519,174 1,531,667 ----------------- 8,034,641 ----------------- 241,311 9,900,462 ======= ====== ========= 139,966 HON.
S. KOWLESSAR MINISTER OF FINANCE 2/33 STATEMENT OF RECEIPTS AND PAYMENTS OF THE CONTINGENCIES FUND FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 WARRANT NO.
DATE OF WARRANT DATE RECEIVED DESCRIPTION 2004/07/29 2004/08/11 2004/08/16 2004/08/12 2004/08/19 2004/05/08 2004/08/19 2004/08/24 2004/08/18 2004/09/15 2004/09/21 2004/09/21 2004/09/21 2004/09/06 2004/09/22 2004/09/27 2004/10/06 2004/09/29 2004/10/11 2004/10/11 2004/09/30 2004/10/20 2004/10/11 2004/10/12 2004/10/21 2004/10/11 2004/10/11 2004/10/20 2004/10/26 2004/10/13 2004/10/25 2004/10/26 2004/10/26 2004/11/01 2004/11/04 2004/11/16 2004/09/12 2004/09/12 2004/09/12 2004/09/12 2004/09/12 2004/09/12 2004/09/12 2004/09/12 2004/09/12 2004/09/12 2004/09/12 2004/09/12 2004/09/12 2004/09/12 2004/09/12 2004/09/12 2004/09/12 2004/09/12 2004/09/12 2004/09/12 2004/09/12 2004/09/12 2004/09/12 2004/09/12 2004/09/12 2004/09/12 2004/09/12 2004/09/12 2004/09/12 2004/09/12 2004/09/12 2004/09/12 2004/09/12 2004/09/12 2004/09/12 2004/09/12 R E C E I P T S == = = = = = = = = = Region No.
6 Ministry of Legal Affairs Office of the President Office of the President Ministry of Legal Affairs Ministry of Agriculture Ministry of Finance Ministry of Amerindian Affairs Ministry of Home Affairs Ministry of Trade, Tourism & Industry Region No.

1 Region No.

1 Region No.


1 Ministry of Public Works & Communication Supreme Court of Judicature Ministry of Public Works & Communication Office of the President Parliament Office Ministry of Finance Ministry of Finance Elections Commission Ministry of Public Works & Communication Region No.

8 Ministry of Health Ministry of Home Affairs Region No.

1 Region No.
1 Region No.

1 Ministry of Public Works & Communication Guyana Defence Force Ethnic Relations Commission Ministry of Education Supreme Court of Judicature Region No.

1 Ministry of Finance Region No.


1 Ministry of Public Works & Communication TOTAL RECEIPTS AMOUNT $' -------------- 1,187,695 ========= 2 / 34 WARRANT NO.
DATE OF WARRANT Bal.
C/f 2004/07/29 2004/08/11 2004/08/16 2004/08/12 2004/08/19 2004/05/08 2004/08/19 2004/08/24 2004/08/18 2004/09/15 2004/09/21 2004/09/21 2004/09/21 2004/09/06 2004/09/22 2004/09/27 2004/10/06 2004/09/29 2004/10/11 2004/10/11 2004/09/30 2004/10/20 2004/10/11 2004/10/12 2004/10/21 2004/10/11 2004/10/11 2004/10/20 2004/10/26 2004/10/13 2004/10/25 2004/10/26 2004/10/26 2004/11/01 2004/11/04 2004/11/16 2004/11/25 2004/11/25 2004/11/11 2004/11/25 2004/11/09 2004/11/09 2004/11/09 2004/11/09 2004/11/09 2004/11/09 2004/11/09 2004/11/09 2004/11/09 2004/11/09 AMOUNT $' --------- 1,332,701 ======= DESCRIPTION P A Y M E N T S == = = = = = = = = = Region No.
6 Ministry of Legal Affairs Office of the President Office of the President Ministry of Legal Affairs Ministry of Agriculture Ministry of Finance Ministry of Amerindian Affairs Ministry of Home Affairs Ministry of Trade, Tourism & Industry Region No.

1 Region No.

1 Region No.


1 Ministry of Public Works & Communication Supreme Court of Judicature Ministry of Public Works & Communication Office of the President Parliament Office Ministry of Finance Ministry of Finance Elections Commission Ministry of Public Works & Communication Region No.

8 Ministry of Health Ministry of Home Affairs Region No.

1 Region No.
1 Region No.

1 Ministry of Public Works & Communication Guyana Defence Force Ethnic Relations Commission Ministry of Education Supreme Court of Judicature Region No.

1 Ministry of Finance Region No.

1 Ministry of Public Works & Communication Ministry of Finance Region No.

4 Region No.
4 Region No.

1 Ministry of Home Affairs Guyana Defence Force Guyana Defence Force Guyana Defence Force Guyana Defence Force Guyana Defence Force Guyana Defence Force Guyana Defence Force Guyana Defence Force Guyana Defence Force Guyana Defence Force 2 / 35 AMOUNT $'000 1,332,701 100,000 28,163 297,590 55,499 8,000 5,322 9,977 2,187 180,000 200,000 100,000 1,082 326,000 -------------- 2,646,521 ======== 2,646,521 1,187,695 -------------- 1,458,826 ======== WARRANT NO.

DATE OF WARRANT DESCRIPTION Bal.
B/f 51 52 53 54 55 56 57 58 59 60 61 62 63 2004/11/15 2004/12/16 2004/12/16 2004/12/16 2004/10/12 2004/12/16 2004/12/16 2004/12/16 2004/12/30 2004/12/31 2004/12/31 2004/12/28 2004/12/31 P A Y M E N T S Cont'd == = = = = = = = = = Ministry of Public Works & Communication Ministry of Housing & Water Ministry of Housing & Water Ministry of Housing & Water Office of the President Parliament Office Office of the President Ministry of Trade, Tourism & Industry Ministry of Housing & Water Ministry of Public Works & Communication Ministry of Public Works & Communication Ministry of Home Affairs Ministry of Housing & Water TOTAL PAYMENTS SUMMARY Payments authorised in 2004 Less receipts in 2004 Balance outstanding as at 31.12.2004 HON.
S. KOWLESSAR MINISTER OF FINANCE 2 / 36 STATEMENT OF BALANCES HELD ON DEPOSIT BY THE ACCOUNTANT GENERAL FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 TYPE OF DEPOSIT AMOUNT Dependents Pension Fund Sugar Industry Welfare Labour Fund Sugar Industry Rehabilitation Fund Sugar Industry Price Stabilisation Fund Sugar Industry Welfare Committee Miscellaneous TOTAL $`000 459,613 1,245,838 61,325 11,719 50,691 1,164,621 --------------- 2,993,807 ========= HON.
S. KOWLESSAR MINISTER OF FINANCE 2 / 37 STATEMENT OF OUTSTANDING ADVANCES FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 TYPE OF ADVANCE AMOUNT Personal Auto Advance Imprest Guyana Gold Board Ministry of Human Services Crown Agents Statutory and Other Bodies TOTAL $`000 8,441 112,562 110,514 1,350,280 120,000 108,363 1,554,456 --------------- 3,364,616 ========= HON.
S. KOWLESSAR MINISTER OF FINANCE 2 / 38 STATEMENT OF CURRENT ASSETS AND LIABILITIES OF THE GOVERNMENT AS AT 31 DECEMBER 2004 $'000 $'000 CURRENT ASSETS Central Government bank balances : Consolidated Fund New 407 Account Old 400 Account Deposits Fund Contingencies Fund General Account Non-Sub-Accounting Ministries/Departments Other Ministries/Departments bank balances Monetary Sterilisation Account Redemption of Treasury Bills (Account # 404) Balances on special accounts Total current assets CURRENT LIABILITIES Treasury Bills 90 days & K Series) 180 & 360 days Other Liabilities Miscellaneous deposits Sugar Industry Labour Welfare Fund Dependants' Pension Fund Sugar Industry Rehabilitation Fund Sugar Industry Welfare Committee Sugar Industry Price Stabilisation Fund Total current liabilities (6,153,378) (45,550,284) 4,222,004 42,111,726 -------------------- 1,153,247 1,245,838 459,613 61,325 50,691 11,719 -------------- NET CURRENT LIABILITIES AS AT 31 DECEMBER 2004 (51,703,662) 1,955,414 1,431,004 4,075,285 9,585,871 10,907,024 41,723,516 (19,485,262) -------------------- (1,510,810) 8,432,689 -------------------- 6,921,879 ============ 46,333,730 2,982,433 ------------------- 49,316,163 =========== 42,394,284 =========== HON.
S. KOWLESSAR MINISTER OF FINANCE 2 / 39 END OF YEAR BUDGET OUTCOME AND RECONCILIATION REPORT - REVENUE FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 REPORT.

OBJECT GROUP DESCRIPTION 500 510 520 525 530 540 545 550 555 560 CURRENT REVENUE Customs and Trade Taxes Inland Revenue Stamp Duties Other Tax Revenue Fees, Fines etc.

Interest Rent, Royalties etc.

Land Development Scheme Dividends and Transfers Miscellaneous Receipts SUB TOTAL CAPITAL REVENUE 565 570 575 580 Sales of Assets etc.
Miscellaneous Capital Revenue External Grants (Note 1) External Loans (Note 1) SUB TOTAL TOTAL APPROVED ESTIMATES ACTUAL RECEIPTS PAID INTO CONSOLIDATED FUND VARIANCE $`000 $`000 $`000 20,494,102 23,966,313 246,489 228,303 512,447 28,685 756,131 155 559,967 1,157,609 ----------------- 47,950,201 ----------------- 0 3,003,601 4,567,507 15,317,725 ----------------- 22,888,833 ----------------- 23,591,700 24,857,410 4,357 6,035,907 337,073 17,917 1,229,843 0 316,875 897,225 ----------------- 57,288,307 ----------------- 308,561 3,486,826 2,359,590 12,094,959 ----------------- 18,249,936 ----------------- 70,839,034 ========= 75,538,243 ========= 3,097,598 891,097 (242,132) 5,807,604 (175,374) (10,768) 473,712 (155) (243,092) (260,384) ----------------- 9,338,106 ----------------- 308,561 483,225 (2,207,917) (3,222,766) ----------------- (4,638,897) ----------------- 4,699,209 ======== HON.
S. KOWELSSAR MINISTER OF FINANCE 2 / 40 END OF YEAR BUDGET OUTCOME AND RECONCILIATION REPORT CURRENT EXPENDITURE FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 AGENCY NO.

DESCRIPTION 01 02 03 04 07 08 09 10 11 13 14 15 16 21 23 31 Office of the President 1.

Head Office Administration 2.

Presidential Advisory 4.

Amerindian Development 5.

Public Policy & Planning Office of the Prime Minister Ministry of Finance 1.

Ministry Administration 2.

Accountant General's Department Ministry of Foreign Affairs 1.
Ministry Administration 2.

Foreign Relations 3.

Foreign Trade & International Cooperation Parliament Office Office of the Auditor General Public and Police Service Commission Teaching Service Commission Elections Commission 1.

Elections Secretariat Ministry of Local Government & Reg.

Dev.

1.

Main Office 2.

Ministry Administration 3.

Regional Development Ministry of Foreign Trade & Int.

Corp. Ministry of Amerindian Affairs Ministry of Agriculture 1.

Ministry Administration 2.


Crops and Livestock Support Service 3.

Fisheries Division 4.

Hydrometeorological Division Ministry of Tourism, Commerce and Industry 1.

Main Office 2.

Ministry Administration 3.

T.T.I.D.C.A.

Ministry of Public Works & Communication 1.

Ministry Administration 2.

Public Works 3.

Communication and Transport Total c/f APPROVED ALLOTMENT (ALLOT.
1) ACTUAL EXPENDITURE UNDER TOTAL FUNDS AVAILABLE $`000 $`000 $` (1,633) (629) (384) 2,664,603 93,925 (9,496) (22,803) (895) 3,430 (6,283) (602) (220) 193,180 175,866 (17,314) 24,820 15,618 72,464 24,699 15,475 71,309 1 1 117,913 569,576 44,259 90,997 162,080 29,148 24,578 0 0 112,156 562,779 42,117 87,772 165,620 28,959 24,543 (121) (143) (1,155) (4,179) (1) (1) (5,757) (6,797) (2,142) (3,225) 3,540 (189) (35) 531,023 187,824 37,727 --------------- 13,993,802 ---------------- 527,448 186,940 35,811 --------------- 16,683,494 --------------- (3,575) (884) (1,916) ---------- 2,689,692 ---------- 2 / 41 Public Service Ministry 136,630 132,451 AGENCY NO.
DESCRIPTION APPROVED ALLOTMENT (ALLOT.

1) ACTUAL EXPENDITURE UNDER TOTAL FUNDS AVAILABLE $`000 $`000 $`000 13,993,802 16,683,494 2,689,692 41 44 45 46 47 48 51 52 53 55 56 57 Total b/f Ministry of Education 1.

Main Office 2.

National Education Policy 3.

Ministry Administration 4.

Training and Development 5.

Education Delivery Ministry of Culture, Youth and Sports 1.

Ministry Administration 2.

Culture 3.

Youth 4.

Sports 5.


Youth Entrepreneurial Skills Training Ministry of Housing & Water 268,821 99,243 770,801 426,596 3,138,685 95,735 143,075 43,799 64,704 175,469 352,389 266,976 144,147 751,371 404,107 2,928,818 96,234 142,264 42,601 64,703 174,902 530,020 Georgetown Public Hospital Corp. 1,949,897 1,943,655 Ministry of Health and Labour 1.

Ministry Administration 2.

Disease Control 3.

Primary Health Care Services 4.

Regional and Clinical Services 5.

Health Sciences Education 6.


Standards and Technical Services 7.

Rehabilitation Services Ministry of Human Service & Soc.

Sec.

1.

Ministry Administration 2.

Social Service 3.

Labour Administration Ministry of Home Affairs 1.

Secretariat Service 2.

Guyana Police Force 3.

Guyana Prison Service 4.

Police Complaints Authority 5.

Guyana Fire Service 7.

General Register Office Ministry of Legal Affairs 1.

Main Office 2.

Ministry Administration 3.

Attorney General's Chambers 4.


Office of the State Solicitor 5.

Deeds Registry Guyana Defence Force 2,781,139 2,790,955 Supreme Court of Judicature 1.

Supreme Court of Judicature 2.
Magistrates' Department Public Prosecutions Office of the Ombudsman Total c/f 188,989 176,515 48,442 4,587 --------------- 32,214,463 ---------------- 2 / 42 205,273 171,713 47,611 4,176 -------------- 34,726,485 -------------- (1,845) 44,904 (19,430) (22,489) (209,867) 499 (811) (1,198) (1) (567) 177,631 (6,242) (7,389) (8,279) (4,759) 795 (5,411) (2,597) (5,131) (5,298) (74,871) (5,258) 3,733 (25,537) (4,218) (711) (494) (224) (27) (270) (10,998) (334) (1,032) 9,816 16,284 (4,802) (831) (411) ---------- 2,512,022 ---------- AGENCY NO.
DESCRIPTION APPROVED ALLOTMENT (ALLOT.

1) ACTUAL EXPENDITURE UNDER TOTAL FUNDS AVAILABLE $`000 $`000 $`000 58 71 72 73 74 75 76 77 78 Total b/f 32,214,463 34,726,485 2,512,022 Public Service Appellate Tribunal 8,519 8,023 (496) Region 1 - Barima/Waini 1.

Regional Administration 3.

Public Works 4.

Education 5.

Health Services Region 2 - Pomeroon/Supenaam 1.

Regional Administration 2.

Agriculture 3.

Public Works 4.

Education 5.

Health Services Region 3 - Essequibo Islands/West Demerara 1.
Regional Administration 2.

Agriculture 3.

Public Works 4.

Education 5.

Health Services Region 4 - Demerara/Mahaica 1.

Regional Administration 2.

Agriculture 3.

Public Works 4.

Education 5.

Health Services Region 5 - Mahaica/Berbice 1.

Regional Administration 2.

Agriculture 3.

Public Works 4.

Education 5.

Health Services Region 6 - East Berbice/Corentyne 1.

Regional Administration 2.

Agriculture 3.

Public Works 4.

Education 5.

Health Services Region 7 - Cuyuni/Mazaruni 1.


Regional Administration 3.

Public Works 4.

Education 5.

Health Services Region 8 - Potaro/Siparuni 1.

Regional Administration 2.

Public Works 3.

Education 4.
Health Services Total c/f (199) (1,204) (22) (1,218) (326) (13) (1,168) (2,187) (1,606) (4,857) (3,607) (2,909) (21,255) (5,455) (531) 11,845 (500) (4,432) (759) (2,946) (572) (8,651) (3,911) (7,050) (861) (5,570) (5,215) (21,519) (8,479) (1,867) (704) (1,363) 1,122 26,311 39,380 101,196 52,960 ---------------- 39,653,343 2 / 43 26,253 39,556 100,998 52,579 -------------- 42,056,419 (58) 176 (198) (381) ---------- 2,403,076 AGENCY NO.
DESCRIPTION APPROVED ALLOTMENT (ALLOT.

1) ACTUAL EXPENDITURE UNDER TOTAL FUNDS AVAILABLE $`000 $`000 $`000 Total b/f 39,653,343 42,056,419 2,403,076 79 80 Region 9 - Upper Takatu/Upper Essequibo 1.

Regional Administration 2.

Agriculture 3.

Public Works 4.

Education 5.

Health Services Region 10 - Upper Demerara/Upper Berbice 1.

Regional Administration 3.

Public Works 4.

Education 5.
Health Services SUB TOTAL 01 03 - 02 07 08 09 10 11 51 - 04 55 57 58 90 Office of the President Accountant General's Department Parliament Office Office of the Auditor General Public and Police Service Commission Teaching Service Commission Election Commission Police Complaints Authority Supreme Court of Judicature Office of the Ombudsman Public Service Appellate Tribunal Public Debt SUB TOTAL TOTAL 44,393 6,465 53,266 225,538 84,397 63,142 56,925 662,918 135,874 ---------------- 40,986,261 ---------------- 3,134 1,386,044 155,786 3,750 9,825 5,069 30,326 13,958 117,779 8,528 19,234 8,927,680 ---------------- 10,681,113 ---------------- 43,749 5,975 51,972 225,538 83,698 62,346 56,189 661,187 132,247 ------------ 43,379,320 ------------ 3,254 1,484,544 150,247 3,185 9,508 5,250 30,114 17,633 143,630 8,891 9,566 8,034,640 --------------- 9,900,462 --------------- (644) (490) (1,294) - (699) (796) (736) (1,731) (3,627) ------------ 2,393,059 ------------ 120 98,500 (5,539) (565) (317) 181 (212) 3,675 25,851 363 (9,668) (893,040) ------------- (780,651) ------------- 51,667,374 ========== 53,279,782 ========= 1,612,408 ======== S. KOWLESSAR FINANCE MINISTER 2 / 44 END OF YEAR BUDGET OUTCOME AND RECONCILIATION REPORT CAPITAL EXPENDITURE FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 AGENCY NO.
DESCRIPTION APPROVED ALLOTMENT (ALLOTMENT 1) ACTUAL EXPEND- ITURE OVER (UNDER) APPROVED ALLOTMENT $`000 $`000 $` Office of the President Ministry of Finance Ministry of Foreign Affairs Parliament Office Office of the Auditor General Public and Police Service Commission Teaching Service Commission Elections Commission Ministry of Local Government & Regional Dev.
Public Service Ministry Ministry of Foreign Trade & Int.

Dev.

Ministry of Amerindian Affairs Ministry of Agriculture Ministry of Tourism, Commerce & Industry Min.

of Public Works & Communication Ministry of Education Ministry of Culture, Youth & Sports Ministry of Housing and Water Georgetown Public Hospital Corporation Ministry of Health Ministry of Labour, Human Service & Soc.

Sec.
Ministry of Home Affairs Ministry of Legal Affairs Public Prosecutions Public Service Appellate Tribunal Ethnic Relations Commission Region 1 - Barima/Waini Region 2 - Pomeroon/Supenaam Region 3 - Essequibo Islands/West Demerara Region 4 - Demerara/Mahaica Region 5 - Mahaica/Berbice Region 6 - East Berbice/Corentyne Region 7 - Cuyuni/Mazaruni Region 8 - Potaro/Siparuni Region 9 - Upper/Takatu/Essequibo Region 10 - Upper Demerara/Berbice TOTAL 179,937 (2,422,307) (1,657) 3,654 (22,386) (1) (1) 3,122 (194,561) (145) (61) (374) 84,921 (4,888) 1,018,275 (224,533) (36) 642,405 (13,424) 11,525 (630,814) 123,911 18,176 (5) (2) 699 56,250 (3,889) (12,498) (1,688) (5,526) (9,580) (3,352) (665) (1,550) (8,056) ------------ (1,419,124) ======== ---------------- 23,943,641 ========== --------------- 22,524,517 ========= S. KOWLESSAR MINISTER OF FINANCE 2 / 45 STATEMENT CONTINGENT LIBILITIES AS AT 31 DECEMBER 2004 NAME OF GOVERNMENT AGENCY LENDING AGENCY Guyana Transport Services Ltd. Bank of
 India OUTSTANDING LIABILITY AT 31.12.2004 G$`000 12,752 Guyana Telecommunications Corporation ITT World Comm.
Inc. Guyana Pharmaceutical Corporation Guyana State Corporation Guyana National Co-operative Bank Guthrie Booker TECNO BAGO Commonwealth Dev.

Corp. (CDC) Banco Nacional de Cuba TOTAL 38,256 899,617 123,137 146,848 323,583 --------------- 1,544,193 ======== S. KOWLESSAR MINISTER OF FINANCE 2 / 46 GENCY - 01 OFFICE OF THE PRESIDENT PROGRAMME - 011 HEAD OFFICE ADMINISTRATION CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 899,491 610 Appropriated Employment Expenditure 70,071 6111 Administrative 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 12,235 4,809 11,525 12,006 13,520 361 6,492 6,711 2,412 620 Other Charges 829,420 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6241 Rental of Buildings 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 6321 Subsidies & Contributions to Local Orgs
 120 118 3,671 1,734 10,356 5,256 12,800 1,551 170 4,471 250 14,250 16,544 50,810 1,916 4,236 3,546 6,249 82,084 1,935 10,647 56,000 540,706 -201 -201 -192 1,738 -1,738 - 192 -619 262 156 0 - - - - 5,000 - 1,200 - - -3,000 240 - 5,000 -12,840 - - - 1,400 - - - - 3,000 0 0 - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - 899,290 17,978 917,268 917,268 910,769 6,499 6,499 69,870 12,235 4,617 13,263 10,268 13,520 553 5,873 6,973 2,568 0 - - - - - - - - - 69,870 69,870 12,235 4,617 13,263
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - MS. J. WEBSTER HEAD OF BUDGET AGENCY 120 118 3,671 1,734 15,356 5,256 14,000 1,551 170 1,471 490 14,250 21,544 37,970 1,916 4,236 3,546 7,649 82,084 1,935 10,647 56,000 543,706 2/47 PROGRAMME - 012 PRESIDENTIAL ADVISORY (CABINET AND OTHER SERVICES) AGENCY - 01 OFFICE OF THE PRESIDENT CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 123,057 201 5,000 128,258 610 Appropriated Employment Expenditure 6111 Administrative 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 620 Other Charges 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6243 Janitorial and Cleaning Supplies 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6265 Other Transport, Travel and Postage 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6293 Refreshment and Meals 6294 Other 84,055 2,412 305 868 1,213 70,194 8,462 188 291 122 39,002 150 3,055 1,102 267 600 100 2,922 7,968 911 100 6,840 2,158 3,939 8,890 201 - 14 -70 -14 - - -7 209 69 0 - -691 471 - - - -1,076 -458 476 - - 60 509 709 0 - - - - - - - - - 5,000 - - - - - - - - - - 5,000 - - - 84,256 2,412 319 798 1,199 70,194 8,462 181 500
 191 44,002 150 2,364 1,573 267 600 100 1,846 7,510 1,387 100 11,840 2,218 4,448 9,599 0 0 - - - - - - - - - 0 - - - - - - - - - - - - - - MS. J. WEBSTER HEAD OF BUDGET AGENCY 2/48 AGENCY - 01 OFFICE OF THE PRESIDENT PROGRAMME - 013 AMERINDIAN DEVELOPMENT CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 114,339 0 610 Appropriated Employment Expenditure 32,736 1,512 6111 Administrative 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 620 Other Charges 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6252 Maintenance of Bridges 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6265 Other Transport, Travel and Postage 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6292 Dietary 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 6321 Subsidies & Contributions to
 Local Orgs 1,122 419 1,484 3,252 25,244 348 461 406 81,603 100 100 664 320 500 3,000 368 - 330 1,640 50 1,342 4,567 752 1,320 961 7,844 464 466 1,600 3,000 3,240 613 728 47,004 630 - -237 182 1,512 55 - - -1,512 - - 250 350 250 200 250 1,000 - 260 - 200 1,750 300 - - -3,000 300 600 600 1,560 90 445 100 -9,017 2,000 0 0 - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - - - - 114,339 34,248 1,122 182 1,484 3,434 26,756 403 461 406 80,091 100 100 914 670 750 3,200 618 1,000 330 1,900 50 1,542 6,317
 1,052 1,320 961 4,844 764 1,066 2,200 4,560 3,330 1,058 828 37,987 2,630 2/49 0 0 - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - - - - MS. J. WEBSTER HEAD OF BUDGET AGENCY AGENCY - 01 OFFICE OF THE PRESIDENT PROGRAMME - 014 PUBLIC POLICY & PLANNING CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 610 Appropriated Employment Expenditure 6116 Contracted Employees 620 Other Charges 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6261 Local Travel and Subsistence 6282 Equipment Maintenance 6293 Refreshment and Meals 6294 Other 629 439 439 190 50 50 10 50 10 20 0 0 0 - - - - - - 0 0 - 0 - - - - - - 629 439 439 190 50 50 10 50 10 20 0 0 - 0 - - - - - - MS. J. WEBSTER HEAD OF BUDGET AGENCY 2/50 AGENCY - 02 OFFICE OF THE PRIME MINISTER PROGRAMME - 021 PRIME MINISTER'S SECRETARIAT CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 46,627 610 Appropriated Employment Expenditure 14,161 6111 Administrative 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 1,122 1,957 2,458 7,065 755 440 364 620 Other Charges 32,466 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6265 Other Transport, Travel and Postage 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6293 Refreshment and Meals 32 45 1,200 1,113 1,800 1,440 331 1,250 1,465 24 3,640 2,210 1,978 5,860 20 1,189 263 2,742 3,680 2,184 0 0 - - -52 152 -70 -45 15 0 - - - - 338 - - -298
 100 - -371 - 231 - - - - - - - 0 0 - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - 3,680
MR. B.BALRAM HEAD OF BUDGET AGENCY 0 0 - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - 2/51 AGENCY - 03 MINISTRY OF FINANCE PROGRAMME - 031 MINISTRY ADMINISTRATION CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 620 Other Charges 5,757,003 -59,458 2,817,096 8,514,641 0 8,514,641 8,462,715 8,449,384 TOTAL APPROPRIATION EXPENDITURE 7,104,475 -59,458 2,817,096 9,862,113 610 Appropriated Employment Expenditure 1,347,472 6111 Administrative 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 6141 Revision of Wages and Salaries 5,986 5,135 8,225 4,026 27,580 5,665 2,399 1,900 1,860 1,284,696 0 103 - 50 -453 - 702 - -148 -254 - 0 1,347,472 - - - - - - - - - - 6,089 5,135 8,275 3,573 27,580 6,367 2,399 1,752 1,606 1,284,696 0 0 - - - - - - - - - - 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6271 Telephone
 Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 6311 Rates and Taxes 6321 Subsidies & Contributions to Local Orgs 6322 Subsidies & Contributions to International Orgs 120 65 10,500 5,100 3,000 4,510 1,460 1,300 2,250 615 2,625 7,000 1,569,500 190,000 45,000 8,240 1,100 56,800 100 2,000 3,000 1,840
 321,312 3,496,566 23,000 - - - - - 1,200 - - -600 - 1,200 - - - - - - -32,553 - 200 - -200 -31,697 - 2,992 - - - - - - - - - - - - - - - - - - - - - - - 2,817,096 - 120 65 10,500 5,100 3,000 5,710 1,460 1,300 1,650 615 3,825 7,000 1,569,500 190,000 45,000 8,240 1,100 24,247 100 2,200 3,000 1,640 289,615 6,313,662 25,992 2/ - - - - - - - - - - - - - - - - - - - - - - - - - MR. N. REKHA HEAD OF BUDGET AGENCY AGENCY - 03 MINISTRY OF FINANCE PROGRAMME - 032
 ACCOUNTANT GENERAL DEPARTMENT CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 1,462,713 59,458 81,640 1,603,811 18,000 1,621,811 1,588,401 1,556,638 65,173 31,763 610 Appropriated Employment Expenditure 6111 Administrative 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 92,911 28,518 7,182 14,900 12,210 14,900 3,090 7,536 4,575 0 -1,400 - - -480 1,400 480 - - 0 - - - - - - - - 92,911 27,118 7,182 14,900 11,730 16,300 3,570 7,536 4,575 0 - - - - - - - - Other Charges 1,369,802 59,458 81,640 1,510,900 18,000 1,528,900 1,498,261 1,468,356 60,544 29,905 6221 Drugs and Medical Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6243 Janitorial and Cleaning Supplies 6261 Local Travel and Subsistence 6262 Overseas
 Conferences and Official Visits 6264 Vehicle Spares and Maintenance 6282 Equipment Maintenance 6284 Other 6291 National and Other Events 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 6331 Refunds of Revenues 6341 Non-Pensionable Employees 6342 Pension Increases 371 7,265 25,100 650 1,100 16,210 153,350 1,150 16,850 10,119 564 412 45,730 2,000 19,730 113,117 956,084 - - -7,000 - - 2,000 - - 1,500 - - - 62,958 - - - - - - - - - - - - - - - - 81,640 - - - - 371 7,265 18,100 650 1,100 18,210 153,350 1,150 18,350 10,119 564 412 190,328 2,000 19,730 113,117 956,084 - - - - - - - - - - - - 18,000 - - - - MR. N. REKHA HEAD OF BUDGET AGENCY 2/53 AGENCY - 04 MINISTRY OF FOREIGN AFFAIRS PROGRAMME - 041 MINISTRY ADMINISTRATION CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 412,436 610 Appropriated Employment Expenditure 6111 Administrative 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 49,645 10,022 11,700 4,236 12,360 1,272 1,380 6,791 1,884 620 Other Charges 362,791 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6241 Rental of Buildings 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6293 Refreshment and Meals 6294 Other 6322 Subsidies & Contributions to International Orgs 4,600 3,098 1,375 1,650 1,220 520 39,603 1,899 1,000 9,000 4,700 400 5,086 2,200 350 120 1,300 940 12,502 271,228 0 0 6,039 -492 -500 -2,373 - 203
 -3,166 289 0 - -400 180 -595 1,000 - -236 600 - 730 7,100 400 595 100 250 - - - -9,724 0 0 - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - 1,555
MS. E. HARPER HEAD OF BUDGET AGENCY 0 0 - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - 2/54 AGENCY - 04 MINISTRY OF FOREIGN AFFAIRS PROGRAMME - 042 FOREIGN RELATIONS CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 1,196,552 610 Appropriated Employment Expenditure 702,108 6111 Administrative 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 26,640 74,040 104,640 54,516 212,400 6,480 20,472 200,400 2,520 620 Other Charges 494,444 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6241 Rental of Buildings 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 6311 Rates and Taxes 6331 Refunds of Revenues 8,500 3,770 10,875 290,898 12,600 2,100 14,037 5,400 11,600
 34,030 9,930 3,900 3,694 9,600 1,040 3,700 1,500 2,650 64,000 250 100 270 0 0 - 4,462 - - -6,414 - 1,952 - - 0 - - - - - - - - - - 2,500 - 650 - - - 300 - -3,450 - - - 0 0 - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - 11,600
MS. E. HARPER HEAD OF BUDGET AGENCY 0 0 - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - 2/55 AGENCY - 04 MINISTRY OF FOREIGN AFFAIRS PROGRAMME - 043 FOREIGN TRADE & INTERNATIONAL COOPERATION CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 67,631 610 Appropriated Employment Expenditure 20,680 6111 Administrative 6112 Senior Technical 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 3,660 4,620 408 2,340 960 7,177 120 675 720 620 Other Charges 46,951 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6241 Rental of Buildings 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6293 Refreshment and Meals 6294 Other 6322 Subsidies & Contributions to International Orgs 2,810 1,100 550 760 400 50 1,208 20 650 2,222 2,705 15 50 890 65 810 840 31,806 0 0 2,371 289 - - -62 -2,605 - 7 - 0 317 -300 403 -640 - - -60 - 305 2,325 -2,325 -
 515 -327 -65 169 -317 - 0 0 - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - 867
MS. E. HARPER HEAD OF BUDGET AGENCY 0 0 - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - 2/56 AGENCY - 07 PARLIAMENT OFFICE PROGRAMME - 071 NATIONAL ASSEMBLY CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 129,622 610 Appropriated Employment Expenditure 38,056 6111 Administrative 6112 Senior Technical 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 4,104 6,000 420 9,780 3,384 7,932 3,000 1,390 2,046 620 Other Charges 91,566 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6293 Refreshment and Meals 6302 Training (including Scholarships) 6322 Subsidies & Contributions to International Orgs 35 15 6,500 1,125 1,820 7,900 1,000 3,000 1,501 83 1,368
 1,200 8,600 920 2,515 2,050 32,735 9,400 100 9,699 0 0 494 -1,614 -33 -603 -105 585 1,300 -24 - 0 - - -1,500 -200 - 3,000 - -1,000 -400 - 600 - - - 200 300 - -1,000 - - 0 0 - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - 129,622 5,322 134,944 134,368 133,052 1,892 1,316 0 - - - - - - - - - 5,322 - - - - - 685 - - - - 500 - - - 300 337 2,000 1,500 - - 38,056 37,495 37,441 4,598 4,386 387 9,177 3,279 8,517 4,300 1,366 2,046 4,598 4,386 387 9,177 3,279 8,517 4,300 1,178 1,673 96,888 96,873 35 15
MR. S. ISSACS HEAD OF BUDGET AGENCY 2/57 AGENCY - 08 OFFICE OF THE AUDITOR GENERAL PROGRAMME - 081 OFFICE OF THE AUDITOR GENERAL CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 141,145 610 Appropriated Employment Expenditure 121,710 6111 Administrative 6112 Senior Technical 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 620 Other Charges 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 6322 Subsidies & Contributions to International Orgs -1,455 2
2,102 635 240 1,400 605 215 200 420 0 0 -1,455 2 -77 - -67 - - 1,127 403 67 0 - - - - - - - - - - - - 143 - - - - -143 - 0 0 - - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - 2,978
MS. D. ELLIS HEAD OF BUDGET AGENCY 0 0 - - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - 2/58 AGENCY - 09 PUBLIC & POLICE SERVICE COMMISSIONS PROGRAMME - 091 PUBLIC & POLICE SERVICE COMMISSION CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 25,488 610 Appropriated Employment Expenditure 19,628 6111 Administrative 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 620 Other Charges 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6271 Telephone Charges 6272 Electricity Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6293 Refreshment and Meals 6294 Other 6,305 1,131 4,084 796 3,762 790 273 1,594 893 5,860 620 400 100 21 210 300 23 170 530 2,150 12 204 126 240 674 80 0 0 -771 -126 773 - 484 - 30 -418 28 0 -213 - 250 - - 143 - - 162 -914 -12 182 - 102 300 - 0 0 - - - - - - - - - 0 - - - - - - - - - - - - - - - - 25,488 25,488 24,886 19,628 19,628
- - - - - - - MR. J. GEER HEAD OF BUDGET AGENCY 0 0 - - - - - - - - - 0 - - - - - - - - - - - - - - - - 25,488 19,628 5,534 1,005 4,857 796 4,246 790 303 1,176 921 5,860 407 400 350 21 210 443 23 170 692 1,236 0 386 126 342 974 80 2/59 AGENCY - 10 TEACHING SERVICE COMMISSION PROGRAMME - 101 TEACHING SERVICE COMMISSION CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 31,758 610 Appropriated Employment Expenditure 17,054 6111 Administrative 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 5,644 994 4,920 796 2,651 152 1,093 804 620 Other Charges 14,704 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 80 83 2,446 255 180 1,500 255 300 2,272 15 120 440 180 700 1,220 530 70 2,464 40
 1,187 272 95 0 0 - - - - - 31 -139 108 0 -42 -280 42 206 330 - - -626 - - 96 - - 120 - - -206 - 480 -120 - 0 0 - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - 300
MS. F VIEIRA HEAD OF BUDGET AGENCY 0 0 - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - 2/60 AGENCY - 11 ELECTIONS COMMISSION PROGRAMME - 111 ELECTIONS COMMISSION CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 193,180 610 Appropriated Employment Expenditure 122,065 6111 Administrative 6112 Senior Technical 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 620 Other Charges 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6241 Rental of Buildings 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 3,634 5,039 14,110 16,157 4,767 67,593 3,384 4,341 3,040 71,115 183 257 6,710 2,582 2,881 790 855 937 1,000
 2,115 500 3,997 3,824 10,944 345 13,604 4,135 479 2,946 3,446 3,846 4,739 0 0 560 538 -491 - -37 -202 175 -713 170 0 - 1,237 -1,237 - - - 1,772 - 984 -120 - - - - 120 -984 - 140 - - - -1,912 0 0 - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - 4,194
MR. G. BOODHOO HEAD OF BUDGET AGENCY 0 0 - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - 2/61 AGENCY - 13 MINISTRY OF LOCAL GOVERNMENT & REGIONAL DEVELOPMENT PROGRAMME - 131 MAIN OFFICE CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 24,820 610 Appropriated Employment Expenditure 10,518 6111 Administrative 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 2,426 6,384 1,178 452 78 620 Other Charges 14,302 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6265 Other Transport, Travel and Postage 6271 Telephone Charges 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6293 Refreshment and Meals 6294 Other 100 160 1,000 302 1,200 200 150 8,000 20 1,000 60 990 360 100 310 200 150 0 0 -405 614 -198 - -11 0 -20 -95 -232 150 708 - -60 -1,100 -16 749 - -120 61 -25 - - - 0 0 - - - - - 0 - - - - - - - - - - - - - - - - - 0 0 - - - - - 0 - - - - - - - - - - - - - - - - - 24,820 24,714 24,699 121 15 10,518 10,518 10,510 2,021 6,998 980 452 67 2,021 6,998
MR. G. PERSAUD HEAD OF BUDGET AGENCY 24,820 10,518 2,021 6,998 980 452 67 14,302 80 65 768 452 1,908 200 90 6,900 4 1,749 60 870 421 75 310 200 150 2/62 AGENCY - 13 MINISTRY OF LOCAL GOVERNMENT & REGIONAL DEVELOPMENT PROGRAMME - 132 MINISTRY ADMINISTRATION CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 15,618 610 Appropriated Employment Expenditure 6111 Administrative 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 620 Other Charges 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6293 Refreshment and Meals 6294 Other 9,290 65 688 4,121 1,133 1,815 - 628 350 490 6,328 15 15 400 100 400 1,000 148 400 150 20 350 360 1,200 400 420 205 420 75 210 40 0 0 400 -277 34 - -127 -80 50 - 0 - - - 40 - - - -
 - - 300 -36 -200 - - 36 -140 - - - 0 0 - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - 209
MR. G. PERSAUD HEAD OF BUDGET AGENCY 0 0 - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - 2/63 AGENCY - 13 MINISTRY OF LOCAL GOVERNMENT & REGIONAL DEVELOPMENT PROGRAMME - 133 REGIONAL DEVELOPMENT CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 610 Appropriated Employment Expenditure 6111 Administrative 6114 Clerical and Office Support 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 620 Other Charges 6211 Expenses Specific to the Agency 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6243 Janitorial and Cleaning Supplies 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6271 Telephone Charges 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 6312 Subventions to Local Authorities 6322 Subsidies & Contributions to International Orgs 72,464 18,021 4,167 290 11,433 - 860 561 710 54,443 45,650 250 500 - 115 250 15 60 30 10 50 33 2,000 80 5,000 400 -1 -1 -139 -49 544 - -75 - -282 0 - - -60 650 - - -5 110 - - - 20 -710 -5 - - 0 0 - - - - - - - 0 - - - - - - - - - - - - - - - - 72,463 72,096 71,309 1,154 787 18,020 17,964 4,028 241 11,977 0 785 561 428 54,443 45,650 250 440
MR. G. PERSAUD HEAD OF BUDGET AGENCY 0 0 - - - - - - - 0 - - - - - - - - - - - - - - - - 72,463 18,020 4,028 241 11,977 0 785 561 428 54,443 45,650 250 440 650 115 250 10 170 30 10 50 53 1,290 75 5,000 400 2/64 AGENCY - 14 PUBLIC SERVICE MINISTRY PROGRAMME - 141 PUBLIC SERVICE MANAGEMENT CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 136,630 -1 610 Appropriated Employment Expenditure 46,199 -532 6111 Administrative 6112 Senior Technical 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 620 Other Charges 6221 Drugs and Medical Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 6322 Subsidies & Contributions to International Orgs 9,396 6,180 1,237 6,115 1,519 14,743 1,895 3,333 1,781 90,431 56 1,870 873 900 2,200 441 933 30 500 1,652 4,760 220
 6,691 925 227 3,490 150 687 1,350 59,812 2,664 -3,083 -2 51 362 158 1,991 - -8 -1 531 1 -310 -453 713 - -1 203 -10 329 433 -478 -72 -529 -4 -2 -1,578 -150 -230 -131 3,238 -438 0 0 - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - 1,495
DR. N. K. GOPAUL HEAD OF BUDGET AGENCY 0 0 - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - 2/65 AGENCY - 15 MINISTRY OF FOREIGN TRADE & INTERNATIONAL COOPERATION PROGRAMME - 151 FOREIGN TRADE & INTERNATIONAL COOPERATION CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 610 Appropriated Employment Expenditure 6116 Contracted Employees 1 1 1 0 0 - 0 0 - 1 1 1 0 0 - 1 1 1 0 0 0 0 0 0 1 1 1 0 0 0 MR. J. ISSACS HEAD OF BUDGET AGENCY 2/66 AGENCY - 16 MINISTRY OF AMERINDIAN AFFAIRS PROGRAMME - 161 AMERINDIAN DEVELOPMENT CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 610 Appropriated Employment Expenditure 6116 Contracted Employees 1 1 1 0 0 - 0 0 - 1 1 1 0 0 - 1 1 1 0 0 0 0 0 0 1 1 1 0 0 0 MR. R. BROTHERSON HEAD OF BUDGET AGENCY 2/67 AGENCY - 21 MINISTRY OF AGRICULTURE PROGRAMME - 211 MINISTRY ADMINISTRATION CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 117,913 610 Appropriated Employment Expenditure 6111 Administrative 6112 Senior Technical 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 620 Other Charges 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6241 Rental of Buildings 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6265 Other Transport, Travel and Postage 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 6321 Subsidies & Contributions to Local Orgs 64,788
 8,989 534 8,194 11,051 2,414 21,842 3,258 3,254 3,017 2,235 53,125 75 3,000 1,400 2,500 - 1,100 650 1,000 4,600 25 1,200 84 2,600 6,500 600 5,975 1,100 1,200 1,596 180 1,000 3,600 100 13,040 0 0 - - - - - - - - -21 21 0 - - - - - - - -499 - - - - -208 - 208 - - 600 -101 - - - - - 0 0 - - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - - 117,913 64,788 8,989 534 8,194 11,051 2,414 21,842 3,258 3,254 2,996 2,256 53,125 75 3,000 1,400 2,500 0 1,100 650 501 4,600 25 1,200 84 2,392 6,500 808 5,975
 1,100 1,800 1,495 180 1,000 3,600 100 13,040 2/68 0 0 - - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - - DR. D. PERMAUL HEAD OF BUDGET AGENCY AGENCY - 21 MINISTRY OF AGRICULTURE PROGRAMME - 212 CROPS & LIVESTOCK SUPPORT SERVICES CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 569,576 610 Appropriated Employment Expenditure 102,931 6111 Administrative 6112 Senior Technical 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 1,381 19,952 25,325 3,868 11,060 16,234 6,674 13,742 4,695 620 Other Charges 466,645 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6241 Rental of Buildings 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6252 Maintenance of Bridges 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6265 Other Transport, Travel and Postage 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6293 Refreshment and
 Meals 6294 Other 6302 Training (including Scholarships) 6321 Subsidies & Contributions to Local Orgs 6322 Subsidies & Contributions to International Orgs 1,200 2,000 3,226 1,100 7,100 2,500 2,450 440 380 350 9,400 80 3,200 620 2,865 3,270 260 2,300 650 1,100 900 5,456 680 3,480 1,600 399,972 10,066 -1 -1 -576 - - - - -400 212 654 109 0 - - - - - - - - - - -374 - - - - - - - - - - 374 - - - - - 0 0 - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - - - - - 569,575 102,930 805 19,952 25,325
- - - - - - - - 2/69 0 0 - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - - - - - DR. D. PERMAUL HEAD OF BUDGET AGENCY AGENCY - 21 MINISTRY OF AGRICULTURE PROGRAMME - 213 FISHERIES CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 44,259 610 Appropriated Employment Expenditure 21,627 6112 Senior Technical 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 6,069 1,345 926 3,751 5,471 253 669 2,226 917 620 Other Charges 22,632 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 6321 Subsidies & Contributions to Local Orgs 6322 Subsidies & Contributions to
 International Orgs 15 175 460 265 1,200 900 105 1,100 30 1,100 500 3,080 250 3,432 625 30 160 650 210 490 1,275 - 6,580 0 0 -825 369 - - 1,556 - 236 -1,336 - 0 - - - 1,000 100 - - - - - - -500 - -992 250 142 - - - - - - - 0 0 - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - 460
DR. D. PERMAUL HEAD OF BUDGET AGENCY 0 0 - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - 2/70 AGENCY - 21 MINISTRY OF AGRICULTURE PROGRAMME - 214 HYDROMETEOROLOGICAL SERVICES CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 90,997 610 Appropriated Employment Expenditure 27,276 6112 Senior Technical 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 4,529 8,579 2,031 1,664 3,215 4,844 1,188 1,226 620 Other Charges 63,721 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6265 Other Transport, Travel and Postage 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 6322 Subsidies & Contributions
 to International Orgs 150 2,540 1,200 825 4,000 1,100 150 1,800 2,998 25 1,175 5,000 910 2,960 254 900 4,125 1,100 715 340 189 65 860 30,340 0 0 -151 -200 251 -100 -511 613 - 98 0 - -66 400 310 -1,500 840 64 -400 -420 - 277 -1,177 200 - - -80 447 - 501 216 - - -100 488 0 0 - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - - 90,997 90,997 87,772 3,225 3,225 27,276 27,276 26,105 1,171 1,171 4,378 8,379 2,282 1,564 2,704 5,457 1,188 1,324 4,378 8,379 2,282 1,564 2,704 5,457 1,188 1,324 63,721
DR. D. PERMAUL HEAD OF BUDGET AGENCY 0 0 - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - - 2/71 AGENCY - 23 MINISTRY OF TOURISM, COMMERCE AND INDUSTRY PROGRAMME - 231 MAIN OFFICE CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H TOTAL APPROPRIATION EXPENDITURE $'000 162,080 $'000 -456 $'000 2,000 $'000 163,624 $'000 2,187 $'000 165,811 $'000 165,811 $'000 165,620 610 Appropriated Employment Expenditure 6111 Administrative 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 17,841 1,800 2,232 588 1,392 10,920 96 393 420 620 Other Charges 144,239 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6265 Other Transport, Travel and Postage 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 6321 Subsidies & Contributions to Local
 Orgs 20 75 1,475 295 1,575 4,000 185 579 10 630 100 1,360 16,427 1,572 2,950 245 100 1,450 17,000 685 45 20 93,441 528 -53 -102 -32 -40 894 40 -140 -39 -984 - - -195 - 195 - - - - 882 -100 1,003 -1,003 -984 - - - - -782 - - - - 0 - - - - - - - - 18,369 1,747 2,130 556 1,352 11,814 136 253 381 0 - - - - - - - - - - - - - - -
2,187 147,442 147,442 147,379 - - - - - - - - - - - - - - 2,187 - - - - - - - - $'000 191 128 $' M. W. HAMILTON (ag.)
HEAD OF BUDGET AGENCY - - - - - - - - - - - - - - - - - - 2,000 - - - - 20 75 1,280 295 1,770 4,000 185 579 10 1,512 0 2,363 15,424 588 2,950 245 100 1,450 18,218 685 45 20 93,441 2/72 AGENCY - 23 MINISTRY OF TOURISM, COMMERCE AND INDUSTRY PROGRAMME - 232 MINISTRY ADMINISTRATION CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 29,148 421 610 Appropriated Employment Expenditure 12,198 6111 Administrative 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 4,152 1,392 2,760 588 948 828 810 720 620 Other Charges 16,950 6221 Drugs and Medical Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 25 982 375 220 1,130 360 95 745 57 540 6,145 100 3,243 545 145 1,345 205 438 215 40 -527 -593 -57 - 123 - - - - 948 - - - - - - - -36 - 110 874 - - -
 - - - - - - 0 0 - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - M. W. HAMILTON (ag.)
HEAD OF BUDGET AGENCY 0 0 - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - 2/73 AGENCY - 23 MINISTRY OF TOURISM, COMMERCE AND INDUSTRY PROGRAMME - 233 COMMERCE, INDUSTRY AND CONSUMER AFFAIRS CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 24,578 610 Appropriated Employment Expenditure 14,037 6111 Administrative 6112 Senior Technical 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 1,176 4,608 720 1,620 1,560 2,220 1,473 660 620 Other Charges 10,541 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6243 Janitorial and Cleaning Supplies 6261 Local Travel and Subsistence 6265 Other Transport, Travel and Postage 6271 Telephone Charges 6284 Other 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 1,365 66 97 412 125 655 4,514 432 50 2,825 34 -2 -55 -192 -232 -58 1,357 -573 -240 -9 36 -162 - - 212 -14 - - - - - 0 0 - - - - - - - - 0 - - - - - - - - - - 24,612 14,035 1,121 4,416 488 1,562 2,917 1,647 1,233 651 10,577 1,203 66 97 624 111 655 4,514 432 50 2,825 0 0 - - - - - - - - 0 - - - - - - - - - - 24,612 24,612 24,543 14,035 14,035 13,995 1,121 4,416 488 1,562 2,917 1,647 1,233 651 1,121 4,416 488 1,562 2,917 1,647 1,233 651 1,121 4,416 488
M. W. HAMILTON (ag.)
HEAD OF BUDGET AGENCY 2/74 AGENCY - 31 MINISTRY OF PUBLIC WORKS AND COMMUNICATIONS PROGRAMME - 311 MINISTRY ADMINISTRATION CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 531,023 610 Appropriated Employment Expenditure 6111 Administrative 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 29,888 6,034 1,207 10,375 5,546 510 2,340 2,150 1,726 620 Other Charges 501,135 6221 Drugs and Medical Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6241 Rental of Buildings 6243 Janitorial and Cleaning Supplies 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6265 Other Transport, Travel and Postage 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6293 Refreshment and Meals 6302 Training (including Scholarships) 6321 Subsidies & Contributions to Local Orgs 6322 Subsidies & Contributions to International Orgs 50 2,105 820 4,120 63,500 700 1,620 40 4,228 100 3,180
 20,000 2,500 30,892 500 320 1,650 797 50 298,000 65,963 410 410 -550 - -55 - 960 55 - - 0 - - - - - - - - - - - - - - - - - - - - - 0 0 - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - 50
MR. B. BALRAM HEAD OF BUDGET AGENCY 0 0 - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - 2/75 AGENCY - 31 MINISTRY OF PUBLIC WORKS AND COMMUNICATIONS PROGRAMME - 312 PUBLIC WORKS CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 187,824 610 Appropriated Employment Expenditure 21,315 6111 Administrative 6112 Senior Technical 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 2,127 3,826 6,952 1,482 1,113 2,745 2,030 1,040 620 Other Charges 166,509 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6251 Maintenance of Roads 6252 Maintenance of Bridges 6254 Maintenance of Sea and River Defences 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6293 Refreshment and Meals 60 1,532 1,610 430 7,100 26,100 376 63,000 15,000 28,880
 5,100 75 18 10,148 522 600 200 5,028 150 300 180 100 0 0 - -440 134 - - 306 - - 0 - - - - - - - - - - - - - - - - - - - - - - 0 0 - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - 100
MR. B. BALRAM HEAD OF BUDGET AGENCY 0 0 - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - 2/76 AGENCY - 31 MINISTRY OF PUBLIC WORKS AND COMMUNICATIONS PROGRAMME - 313 COMMUNICATION & TRANSPORT CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 37,727 -410 610 Appropriated Employment Expenditure 6111 Administrative 6112 Senior Technical 6114 Clerical and Office Support 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 6,635 1,122 3,592 290 320 1,058 253 620 Other Charges 31,092 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6243 Janitorial and Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6265 Other Transport, Travel and Postage 6271 Telephone Charges 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6293 Refreshment and Meals 6302 Training (including Scholarships) 34 350 100 70 250 50 23,000 120 15 350 6,020 220 60 15 278 60 100 -410 - -410 - - - - 0 - - - - - - - - - - - - - - - - - 0 0 - - - - - - 0 - - - - - - - - - - - - - - - - - 37,317 37,034 35,811 1,506 1,223 6,225 1,122 3,182 290 320 1,058 253 6,032 1,122 3,131 290 317
MR. B. BALRAM HEAD OF BUDGET AGENCY 0 0 - - - - - - 0 - - - - - - - - - - - - - - - - - 37,317 6,225 1,122 3,182 290 320 1,058 253 31,092 34 350 100 70 250 50 23,000 120 15 350 6,020 220 60 15 278 60 100 2/77 AGENCY - 41 MINISTRY OF EDUCATION PROGRAMME - 411 MAIN OFFICE CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 268,821 610 Appropriated Employment Expenditure 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 31,842 324 3,348 324 24,986 160 1,800 900 620 Other Charges 236,979 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6293 Refreshment and Meals 6294 Other 6301 Education Subventions and Grants 6321 Subsidies & Contributions to Local Orgs 6322 Subsidies & Contributions to International Orgs 75 450 1,000 385 185 2,100 179 1,692 50 300
 1,927 335 150 1,410 758 122 167 750 600 113 20,626 107,237 96,368 0 0 - - 234 1,400 - -1,634 - 0 - - - - - - 19 -541 - - 445 - - - - - 44 - 33 - - - - 0 0 - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - 385
MR. P. KANDHI HEAD OF BUDGET AGENCY 0 0 - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - 2/78 PROGRAMME - 412 NATIONAL EDUCATION POLICY-IMPLEMENTATION AND SUPERVISION AGENCY - 41 MINISTRY OF EDUCATION CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 99,243 53,914 610 Appropriated Employment Expenditure 6111 Administrative 6112 Senior Technical 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 620 Other Charges 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6241 Rental of Buildings 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6293 Refreshment and Meals 6294 Other 6301 Education Subventions and Grants 6302 Training (including Scholarships) 56,296 2,679 26,820 1,008 5,002 1,011 12,024 100 5,600 2,052 42,947 175 1,295 2,450 2,650 - 80 683 388
 65 2,762 20 1,496 1,870 363 1,102 210 240 6,875 1,032 52 375 18,764 0 -811 49 6 756 - - - - - 53,914 - - - 120 70 - 53,914 - - 1,975 - 766 - - 527 - - 664 - - - -4,122 0 0 - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - 96,861
MR. P. KANDHI HEAD OF BUDGET AGENCY 0 0 - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - 2/79 AGENCY - 41 MINISTRY OF EDUCATION PROGRAMME - 413 MINISTRY ADMINISTRATION CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 770,801 -4,661 610 Appropriated Employment Expenditure 101,619 1,768 6111 Administrative 6112 Senior Technical 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 10,200 6,312 7,980 34,344 10,324 11,698 2,373 4,971 7,945 5,472 620 Other Charges 669,182 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6241 Rental of Buildings 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6265 Other Transport, Travel and Postage 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6292
 Dietary 6293 Refreshment and Meals 6294 Other 6301 Education Subventions and Grants 6302 Training (including Scholarships) 471 5,205 9,875 316,500 4,275 3,940 19,975 1,385 3,599 14,952 1,783 6,435 12,690 4,985 20,060 2,685 20,800 14,090 1,955 49,450 450 100,000 1,832 1,430 47,500 2,860 - 162 - - 617 - 1,767 939 -1,717 - -6,429 - -1,233 -1,071 7,767 - -1,462 6,800 - - - - - - 223 - - - -6,269 -235 12,919 - -22,327 - - - -1,541 0 0 - - - - - - - - - - 766,140 103,387 10,200 6,474 7,980 34,344 10,941 11,698
 4,140 5,910 6,228 5,472 0 662,753 - - - - - - - - - - - - - - - - - - - - - - - - - - 471 3,972 8,804 324,267 4,275 2,478 26,775 1,385 3,599 14,952 1,783 6,435 12,690 5,208 20,060 2,685 20,800 7,821 1,720 62,369 450 77,673 1,832 1,430 47,500 1,319 2/80 0 0 - - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - - - - MR. P. KANDHI HEAD OF BUDGET AGENCY AGENCY - 41 MINISTRY OF EDUCATION PROGRAMME - 414 TRAINING & DEVELOPMENT CURRENT
 APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 426,596 4,661 610 Appropriated Employment Expenditure 160,827 -2,176 6111 Administrative 6112 Senior Technical 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 5,964 53,052 9,144 14,091 10,704 21,000 33,500 2,816 4,700 5,856 620 Other Charges 265,769 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6241 Rental of Buildings 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6265 Other Transport, Travel and Postage 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6292
 Dietary 6293 Refreshment and Meals 6294 Other 6301 Education Subventions and Grants 6302 Training (including Scholarships) 465 6,151 5,850 9,602 2,075 3,490 18,913 1,555 5,526 6,470 45 1,559 95 2,435 14,526 2,980 19,478 5,740 2,135 6,310 7,980 41,850 1,145 2,945 33,850 62,599 - -5,080 -1,697 - - 5,279 -678 - - - 6,837 - 1,230 189 1,199 - - 976 162 -657 4,318 - 661 - 1,058 8,689 829 508 2,428 110 -1,038 -500 4,089 - -626 - -16,788 0 0 - - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - - - -
 2/81 0 0 - - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - - - - MR. P. KANDHI HEAD OF BUDGET AGENCY AGENCY - 41 MINISTRY OF EDUCATION PROGRAMME - 415 EDUCATION DELIVERY CURRENT APPROPRIATION ACCOUNT FOR THE
 FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 620 Other Charges 1,561,676 -53,914 0 1,507,762 0 1,507,762 1,507,762 1,496,229 TOTAL APPROPRIATION EXPENDITURE 3,138,685 -53,914 610 Appropriated Employment Expenditure 1,577,009 0 6111 Administrative 6112 Senior Technical 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 265,862 722,854 255,147 28,390 114,336 1,344 48,700 22,834 19,838 97,704 - -6,037 - - - 2,296 -5,270 6,037 2,974 - 0 0 - - - - - - - - - - 3,084,771 1,577,009 265,862 716,817 255,147 28,390 114,336 3,640 43,430 28,871 22,812 97,704 0 0 - - - - - - - - - - 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6241 Rental of Buildings 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance
 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6292 Dietary 6293 Refreshment and Meals 6294 Other 6301 Education Subventions and Grants 6302 Training (including Scholarships) 1,054 39,020 9,174 18,050 1,195 5,557 231,103 7,175 40,271 4,855 120 2,584 4,758 39,990 19,802 127,078 12,697 15,155 1,859 5,952 900 675 465 952,637 19,550 - -1,717 - - - - -53,914 -
 - - - - - - - - 2,214 4,047 - - - - - -2,330 -2,214 - - - - - - - - - - - - - - - - - - - - - - - - - 1,054 37,303 9,174 18,050 1,195 5,557 177,189 7,175 40,271 4,855 120 2,584 4,758 39,990 19,802 127,078 14,911 19,202 1,859 5,952 900 675 465 950,307 17,336 2/ - - - - - - - - - - - - - - - - - - - - - - - - - MR. P. KANDHI HEAD OF BUDGET AGENCY AGENCY - 44 MINISTRY OF CULTURE, YOUTH AND SPORTS PROGRAMME - 441 MINISTRY
 ADMINISTRATION CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 610 Appropriated Employment Expenditure 6111 Administrative 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 620 Other Charges 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6293 Refreshment and Meals 6294 Other -48
250 5,500 1,000 510 2,700 930 725 954 682 682 -48 -264 - - - 806 40 148 0 - - - - 523 - - -393 - - - - - - - -130 - - - - - 0 0 - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - 10,856
MR. K. BOOKER HEAD OF BUDGET AGENCY 0 0 - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - 2/83 AGENCY - 44 MINISTRY OF CULTURE, YOUTH AND SPORTS PROGRAMME - 442 CULTURE CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 143,075 -682 610 Appropriated Employment Expenditure 6111 Administrative 6112 Senior Technical 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 620 Other Charges 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6265 Other Transport, Travel and Postage 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 6321 Subsidies & Contributions to Local Orgs 6322 Subsidies & Contributions
 to International Orgs -682 -765 - - - 591 -600 600 235 -793 50 0 - - - - - - - - - - - - - - - - - - - - - - - - 0 0 - - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - - 142,393 55,121 3,627 2,100 9,288 3,744 8,778 19,885 3,060 1,048 1,614 1,977 87,272 58 333 884 2,190 115 2,860 615 995 1,390 40
 420 1,110 4,890 1,030 20,009 2,278 1,710 4,980 22,040 505 1,204 1,695 15,497 424 2/84 0 0 - - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - - MR. K. BOOKER HEAD OF BUDGET AGENCY AGENCY - 44 MINISTRY OF CULTURE, YOUTH AND SPORTS PROGRAMME - 443 YOUTH CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 43,799 610 Appropriated Employment Expenditure 15,768 6111 Administrative 6112 Senior Technical 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 2,316 1,644 1,656 948 336 5,340 1,141 34 1,869 484 620 Other Charges 28,031 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6265 Other Transport, Travel and Postage 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 6321
 Subsidies & Contributions to Local Orgs 6322 Subsidies & Contributions to International Orgs 25 534 465 410 1,000 135 100 1,207 37 60 400 100 500 148 4,000 300 130 200 6,350 95 2,055 5,000 2,120 2,660 0 0 - -300 - - - - 300 102 -102 - 0 - - - - - - - - - - - - - - - - - - - - - - - - 0 0 - - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - - 6,350
37 60 400 100 500 148 4,000 300 130 200 6,350 95 2,055 5,000 2,120 2,660 2/85 0 0 - - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - - MR. K. BOOKER HEAD OF BUDGET AGENCY AGENCY - 44 MINISTRY OF CULTURE, YOUTH AND SPORTS PROGRAMME - 444 SPORTS CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 64,704 610 Appropriated Employment Expenditure 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 0 - - - - - 620 Other Charges 64,704 6321 Subsidies & Contributions to Local Orgs 64,704 0 0 - - - - - 0 - 0 0 - - - - - 0 - 64,704 0 0 0 0 0 0 64,704 64,704 0 0 - - - - - 0 - MR. K. BOOKER HEAD OF BUDGET AGENCY 2/86 AGENCY - 44 MINISTRY OF CULTURE, YOUTH AND SPORTS PROGRAMME - 445 YOUTH ENTREPRENEURIAL SKILLS TRAINING CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C TOTAL APPROPRIATION EXPENDITURE 610 Appropriated Employment Expenditure 6111 Administrative 6112 Senior Technical 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 620 Other Charges 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6251 Maintenance of Roads 6252 Maintenance of Bridges 6253 Maintenance of Drainage and Irrigation Works 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6265 Other Transport, Travel and Postage 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6292 Dietary 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) $' $'000 $'000 0 0 -7 -218 -344 -279 -342
16,012 150 $'000 $'000 0 0 -7 -218 -344 -279 -342 1,080 110 - - 0 - - - - - - - - - - - - - - - - - - - - - - - - - - - 0 0 - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - - - - - Outstanding Contingency Fund Advances E $'000 0 0 - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - - - - - Total Revised Allotment D=A+B+C $' 26,800
1,070 2,400 500 9,000 1,600 1,400 265 420 26,800 110 16,012 150 2/87 Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 175,469 $'000 175,078 $'000 174,902 $'000 567 $' MR. K. BOOKER HEAD OF BUDGET AGENCY AGENCY - 45 MINISTRY OF HOUSING & WATER PROGRAMME - 451 HOUSING & WATER CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 352,389 610 Appropriated Employment Expenditure 6111 Administrative 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 9,960 5,400 1,560 576 1,020 224 820 360 620 Other Charges 342,429 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6265 Other Transport, Travel and Postage 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 6321 Subsidies & Contributions to Local Orgs 146 117 2,448 768 1,531 880 564 419 11 850 130 1,620 3,120 420 3,600 462 243 358
 425 506 355 165 323,291 0 0 - - - - - - - 0 - - -205 - -125 - - 125 - 305 - - -200 - - - - - 100 - - - - 0 0 - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - 352,389 180,000 532,389 532,046 530,020 2,369 2,026 9,960 5,400 1,560 576 1,020 224 820 360 0 - - - - - - - 9,960 5,400 1,560 576 1,020 224 820 360 9,617 5,400 1,560 576 792 224 721 344 9,452 5,398 1,560 576 773 83 719 343 342,429 180,000 522,429 522,429 520,568 - - - - - - - - - - - - - - - - - - - - - - 180,000 146 117 2,243 768 1,406
- - - - - - - - - MS. C. MOORE HEAD OF BUDGET AGENCY 146 117 2,243 768 1,406 880 564 544 11 1,155 130 1,620 2,920 420 3,600 462 243 358 525 506 355 165 323,291 2/88 AGENCY - 46 GEORGETOWN PUBLIC HOSPITAL CORPORATION PROGRAMME - 461 PUBLIC HOSPITAL CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 1,949,897 610 Appropriated Employment Expenditure 922,484 6111 Administrative 6112 Senior Technical 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 10,441 97,986 105,170 42,966 173,980 285,975 75,400 88,565 42,001 785 0 -2,000 -9,500 -4,800 3,310 6,138 7,760 5,092 -6,000 0 0 - - - - - - - - - 1,950,682 922,484 8,441 88,486 100,370 46,276 180,118 293,735 80,492 82,565 42,001 0 0 - - - - - - - - - Other Charges 0
716 645 7 176 315 18 0 2 16 1 0 1 10 0 1 7 18 0 0 0 59 0 65 4 31 11 0 71 MR. M. KHAN HEAD OF BUDGET AGENCY - - - - - - - - - - - - - - - - - - - - - - - 71,672
2,083 51 1,401 3,763 215,336 10,048 16,778 71,672 23,075 50,486 1,021 36,231 2,273 2,874 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6241 Rental of Buildings 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6292 Dietary 6293 Refreshment and Meals 6302 Training (including Scholarships) 460,640 4,000 15,925 7,831 31,922 14,000 20,760 19,219 2,200 1,556 30 1,500 7,351 215,339 9,904 25,116 72,930 23,098 45,920 918 41,000 1,838 4,416 38,403 -2,300 -1,639 -2,662 -5,934 766 -2,190 -8,179 -1,921 528 28 -81 -3,588 -3 144 -8,280 -1,258 42 4,570 134 -4,759 435 -1,471 - - - - - - - - - - - - - - - - - - - - - - - 499,043 1,700 14,286 5,169 25,988 14,766 18,570 11,040 279 2,084 58 1,419 3,763 215,336 10,048 16,836 71,672 23,140 50,490 1,052 36,241 2,273 2,945 2/89 AGENCY - 47 MINISTRY OF HEALTH PROGRAMME - 471 MINISTRY ADMINISTRATION CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C TOTAL APPROPRIATION EXPENDITURE $'000 447,308 610 Appropriated Employment Expenditure 101,252 6111 Administrative 6112 Senior Technical 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 16,160 16,877 2,381 18,478 6,095 24,240 505 5,095 7,223 4,198 620 Other Charges 346,056 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6241 Rental of Buildings 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6252 Maintenance of Bridges 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6265 Other Transport, Travel and Postage 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 6321 Subsidies & Contributions to Local Orgs 6322 Subsidies & Contributions to International Orgs 55,000 1,598 7,378 6,402 5,801 4,560 15,846 1,050 - 3,012 5,081 323 5,396
 1,000 8,750 13,538 1,500 23,486 7,254 1,374 4,243 2,605 2,800 89,412 1,716 25,009 51,922 $'000 $'000 -1 0 -264 - 542 -217 -208 - 147 - - - -1 4,493 -408 -138 -18 -500 -883 -1,344 200 - -1,519 - -176 - -87 - - -260 - -296 9 1,183 - - - -257 - - 0 0 - - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - - - - - $' 1,240
0 1,493 5,081 147 5,396 913 8,750 13,538 1,240 23,486 6,958 1,383 5,426 2,605 2,800 89,412 1,459 25,009 51,922 2/90 Outstanding Contingency Fund Advances E $'000 0 0 - - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - - - - - Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 447,307 $'000 444,134 $' $' $' MS. S. ROOPNAUTH HEAD OF BUDGET AGENCY AGENCY - 47 MINISTRY OF HEALTH PROGRAMME - 472 DISEASES CONTROL
 CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 313,985 -230 610 Appropriated Employment Expenditure 117,949 6111 Administrative 6112 Senior Technical 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 720 29,501 12,657 6,862 29,927 12,940 523 4,964 14,780 5,075 620 Other Charges 196,036 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6265 Other Transport, Travel and Postage 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6293 Refreshment and Meals 6302 Training
 (including Scholarships) 6321 Subsidies & Contributions to Local Orgs 100,911 4,103 5,082 8,337 7,629 8,732 957 950 21,617 100 3,524 500 1,780 3,491 110 3,292 2,500 980 2,000 4,820 664 9,337 4,620 -229 - 486 -815 - -500 600 - - - - -1 13,927 -2,580 -797 -305 -250 -3,113 200 -285 -5,822 -30 932 -232 - - -45 243 -689 -33 527 -67 - -1,314 -268 0 0 - - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - 313,755 310,596 305,706 8,049 4,890 117,720 114,561 110,500 720 29,987 11,842 6,862 29,427 13,540
MS. S. ROOPNAUTH HEAD OF BUDGET AGENCY 0 0 - - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - 2/91 AGENCY - 47 MINISTRY OF HEALTH PROGRAMME - 473 PRIMARY HEALTH CARE SERVICES CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 229,041 -1,049 610 Appropriated Employment Expenditure 64,315 -1,050 6111 Administrative 6112 Senior Technical 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 1,540 20,516 6,168 1,825 7,575 15,459 568 2,548 5,695 2,421 620 Other Charges 164,726 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6241 Rental of Buildings 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6265 Other Transport, Travel and Postage 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6292
 Dietary 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 6321 Subsidies & Contributions to Local Orgs 100,524 1,309 2,737 5,277 1,500 1,080 2,500 327 100 3,866 40 1,118 525 602 3,389 1,325 3,540 3,360 1,250 518 3,970 5,054 468 1,450 18,547 350 -471 -1,742 - 247 -1,354 1,353 484 453 - -20 1 10,293 -468 - -2,714 - -77 -71 - -89 -1,594 -22 - -454 - - -279 - -1,280 -60 - -31 - - -848 -1,955 -350 0 0 - - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - - - - 227,992 63,265
- - - - - - - - - - - - - - - - - 2/92 0 0 - - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - - - - MS. S. ROOPNAUTH HEAD OF BUDGET AGENCY AGENCY - 47 MINISTRY OF HEALTH PROGRAMME - 474 REGIONAL & CLINICAL SERVICES CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 651,714 2,131 610 Appropriated Employment Expenditure 53,379 2,131 6112 Senior Technical 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 11,760 3,205 1,344 4,065 666 260 360 30,227 1,492 620 Other Charges 598,335 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6241 Rental of Buildings 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6264 Vehicle Spares and Maintenance 6265 Other Transport, Travel and Postage 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6293 Refreshment and Meals 6302 Training (including Scholarships) 6321
 Subsidies & Contributions to Local Orgs 289,343 650 592 3,311 627 1,320 3,500 426 300 2,162 1,000 20,000 416 1,650 400 12,470 563 925 11,864 60 293 1,000 245,463 85 -265 -90 1,743 293 136 - - 229 0 770 138 500 -540 - - - - - -54 191 -65 - - -226 -1,044 - - -49 -21 400 - - 0 0 - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - 653,845 653,625 652,509 1,336 1,116 55,510 55,290 11,845 2,940 1,254 5,808 959 396 360 30,227 1,721 11,845 2,743 1,244 5,808 959 396 347 30,227 1,721 54,206 11,797 2,721
MS. S. ROOPNAUTH HEAD OF BUDGET AGENCY 0 0 - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - 2/93 AGENCY - 47 MINISTRY OF HEALTH PROGRAMME - 475 HEALTH SCIENCES EDUCATION CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 153,207 610 Appropriated Employment Expenditure 6111 Administrative 6112 Senior Technical 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 620 Other Charges 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6241 Rental of Buildings 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6264 Vehicle Spares and Maintenance 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6292 Dietary 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 63,096 490 15,550 2,529 3,557 1,915 28,935 300 3,201 4,750 1,869 90,111 735 380
-851 -851 - -1,111 - - 100 - - - - 160 0 17,680 -196 -1,628 -2,014 - - -3,670 -105 -417 -1,951 200 - -63 -42 - -84 -208 559 -83 2,604 - -1,878 -8,704 0 0 - - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - 2,113
1,065 1,283 2,223 3,710 512 8,572 1,194 292 2,113 1,647 7,438 386 12,927 13,786 2/94 0 0 - - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - MS. S. ROOPNAUTH HEAD OF BUDGET AGENCY AGENCY - 47 MINISTRY OF HEALTH PROGRAMME - 476 STANDARDS & TECHNICAL SERVICES CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 133,967 610 Appropriated Employment Expenditure 25,375 6111 Administrative 6112 Senior Technical 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 4,735 5,148 2,105 1,090 4,621 1,675 2,260 2,665 1,076 620 Other Charges 108,592 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6293 Refreshment and Meals 6302 Training (including Scholarships) 6321 Subsidies & Contributions to Local Orgs 70,000 407 997 1,136 167 1,000 250 634 20 450 311
 4,730 455 4,179 16,830 773 1,092 150 475 1,536 3,000 0 0 - - - - - - - - - 0 4,914 -135 - -429 -67 -260 - -154 - - - - -365 -2,010 - -190 282 -39 - -564 -983 0 0 - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - 450
MS. S. ROOPNAUTH HEAD OF BUDGET AGENCY 0 0 - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - 2/95 AGENCY - 47 MINISTRY OF HEALTH PROGRAMME - 477 REHABILITATION SERVICES CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 610 Appropriated Employment Expenditure 6111 Administrative 6112 Senior Technical 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 620 Other Charges 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6241 Rental of Buildings 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6292 Dietary 6293 Refreshment and Meals 6302 Training (including Scholarships) 6321 Subsidies & Contributions to Local Orgs 96,631 49,082 509 6,471 8,790 1,365 16,350 7,124
-2 0 82 220 -352 50 -275 - - 275 - -2 5,694 -443 -165 -388 - -387 - - -614 200 - 100 - - -216 -1,906 - -175 - -67 -151 - -1,484 - 0 0 - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - - 166
MS. S. ROOPNAUTH HEAD OF BUDGET AGENCY 0 0 - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - - 2/96 AGENCY - 48 MINISTRY OF LABOUR, HUMAN SERVICES & SOCIAL SECURITY PROGRAMME - 481 MINISTRY ADMINISTRATION CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 610 Appropriated Employment Expenditure 6111 Administrative 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 620 Other Charges 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 6321 Subsidies & Contributions to Local Orgs 93,632 40,649 3,312 689 11,025 3,015 18,936 173 1,124 1,025 1,350 52,983 120 20 2,190 1,021 4,050 1,283
 384 2,400 2,600 50 2,166 1,865 2,913 436 6,259 1,494 187 2,000 520 1,000 80 19,945 390 251 186 - - - -217 - - 256 26 139 - - - - - - - -547 - - 608 219 - - 139 -200 - - - - -80 - 0 0 - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - MR. T. THOMAS (ag.)
HEAD OF BUDGET AGENCY 0 0 - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - 2/97 AGENCY - 48 MINISTRY OF LABOUR, HUMAN SERVICES & SOCIAL SECURITY PROGRAMME - 482 SOCIAL SERVICES CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 1,280,240 -1,586 610 Appropriated Employment Expenditure 107,849 -1,771 6111 Administrative 6112 Senior Technical 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 4,622 5,048 23,194 4,869 36,280 9,790 2,450 2,310 13,490 5,796 620 Other Charges 1,172,391 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6251 Maintenance of Roads 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6292 Dietary 6293 Refreshment and Meals 6294 Other 6302 Training (including
 Scholarships) 6321 Subsidies & Contributions to Local Orgs 6322 Subsidies & Contributions to International Orgs 6343 Old Age Pensions and Social Assistance 125 1,565 1,668 934 1,922 1,343 8,715 800 100 4,456 5 1,405 7,564 896 11,139 386 878 34,105 150 30,709 1,300 5,650 90 32,715 871 1,022,900 94 - - - -1,614 -251 - - - - 185 - - - 4,400 - 97 -867 - - - 11 311 - - - - - -2,537 - - 100 670 - - - -2,000 1,278,654 1,211,529 1,205,369 73,285 6,160 0 0 - - - - - - - - - - 1,278,654 106,078 4,716 5,048 23,194
 4,869 34,666 9,539 2,450 2,310 13,490 5,796 0 0 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 125 1,565 1,668 5,334 1,922 1,440 7,848 800 100 4,456 16 1,716 7,564 896 11,139 386 878 31,568 150 30,709 1,400 6,320 90 32,715 871 1,020,900 2/98 - - - - - - - - - - - - - - - - - - - - - - - - - - MR. T. THOMAS (ag.)
HEAD OF BUDGET AGENCY AGENCY - 48 MINISTRY OF LABOUR, HUMAN SERVICES & SOCIAL SECURITY PROGRAMME - 483 LABOUR ADMINISTRATION CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 99,619 1,196 610 Appropriated Employment Expenditure 63,942 1,520 6111 Administrative 6112 Senior Technical 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 620 Other Charges 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 6321 Subsidies & Contributions to Local Orgs 6322 Subsidies & Contributions to International Orgs 3,104 2,164 15,302 2,230 1,352 30,890
Orgs -140 -700 -100 -100 2,326 200 - - -324 - - - - -226 - - - 126 296 -330 - - - 49 -183 190 - - 65 -311 - - 0 0 - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - MR. T. THOMAS (ag.)
HEAD OF BUDGET AGENCY 0 0 - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - 2/99 AGENCY - 51 MINISTRY OF HOME AFFAIRS PROGRAMME - 511 SECRETARIAT SERVICES CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 65,970 -749 15,000 80,221 610 Appropriated Employment Expenditure 6111 Administrative 6112 Senior Technical 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 620 Other Charges 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6265 Other Transport, Travel and Postage 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 6321 Subsidies & Contributions to Local Orgs 6322
 Subsidies & Contributions to International Orgs -749 -98 - - 93 5 -749 - - -73 73 0 - - - - - - - - - - 0 15,000 - - - - - - - - -537 - 60 -100 120 417 - - - - - - -285 - 325 - - - - - - - - - - - - - - - - - - 15,000 - - - - - - 41,426 3,485 1,419 2,166 13,575 801 13,603 250 2,240 2,304 1,583 38,795 62 110 2,542 1,430
 2,100 1,180 370 450 1,608 80 690 400 1,584 3,317 350 800 200 16,050 1,861 1,020 265 300 1,907 119 2/100 0 0 - - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - - MS. A. JOHNSON HEAD OF BUDGET AGENCY AGENCY - 51 MINISTRY OF HOME AFFAIRS PROGRAMME - 512 GUYANA POLICE FORCE CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 2,967,763 610 Appropriated Employment Expenditure 2,313,657 6111 Administrative 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 140,660 233,130 881,808 54,725 1,424 249,642 651,852 100,416 0 0 20,967 5,370 9,640 2,845 - -45,822 7,000 - 620 Other Charges 654,106 0 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6241 Rental of Buildings 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6265 Other Transport, Travel and Postage 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6292 Dietary 6293 Refreshment and
 Meals 6294 Other 6302 Training (including Scholarships) 6322 Subsidies & Contributions to International Orgs 3,200 35,000 27,100 41,650 91,600 1,000 67,500 7,030 27,500 113,800 60 55,100 2,400 36,300 52,400 10,000 4,950 7,550 23,000 950 7,000 5,595 16,800 7,500 9,121 - 500 - 1,511 7,000 - - - -11,000 4,800 - 4,000 - -700 -2,600 -1,500 - 1,818 - - -1,818 - -500 3,000 -4,511 0 0 - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - - - 2,967,763 2,963,971 2,942,226 25,537 21,745 2,313,657 2,311,911
MS. A. JOHNSON HEAD OF BUDGET AGENCY 0 0 - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - - - 2/101 AGENCY - 51 MINISTRY OF HOME AFFAIRS PROGRAMME - 513 GUYANA PRISON SERVICE CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 432,933 610 Appropriated Employment Expenditure 225,142 6111 Administrative 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 14,774 45,841 32,150 59,286 22,455 39,059 11,577 620 Other Charges 207,791 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6265 Other Transport, Travel and Postage 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6292 Dietary 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 6321 Subsidies & Contributions to Local Orgs 1,300 22,700 3,600
 1,465 15,818 11,000 11,957 4,200 1,900 10 7,700 1,410 3,800 16,500 1,816 1,100 1,500 559 300 85,000 2,606 8,200 3,300 50 -1 0 - 658 - -658 -1,825 1,825 - -1 - -3,591 - - - - 2,000 - - - -800 -791 400 - - 800 -89 - - 4,070 - -2,000 - - 0 0 - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - - 432,932 432,932 428,715 4,217 4,217 225,142 225,142 222,970 2,172 2,172 14,774 46,499 32,150 58,628 20,630 40,884 11,577 14,774 46,499 32,150 58,628 20,630 40,884 11,577 14,409 46,437 32,112 58,153 19,910
MS. A. JOHNSON HEAD OF BUDGET AGENCY 0 0 - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - - 2/102 AGENCY - 51 MINISTRY OF HOME AFFAIRS PROGRAMME - 514 POLICE COMPLAINTS AUTHORITY CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 610 Appropriated Employment Expenditure 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 2,847 1,838 904 266 100 444 35 89 620 Other Charges 1,009 6221 Drugs and Medical Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6243 Janitorial and Cleaning Supplies 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6271 Telephone Charges 6272 Electricity Charges 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6293 Refreshment and Meals 6302 Training (including Scholarships) 10 150 65 58 60 8 110 275 112 25 60 16 60 0 0 - - - - - - 0 - - 8 7 -40 5 20 - - - - - - 0 0 - - - - - - 0 - - - - - - - - - - - - - 2,847 1,838 904 266 100 444 35 89 1,009 10 150 73 65 20 13 130 275 112 25 60 16 60 0 0 - - - - - - 0 - - - - - - - - - - - - - 13
MS. A. JOHNSON HEAD OF BUDGET AGENCY 2/103 AGENCY - 51 MINISTRY OF HOME AFFAIRS PROGRAMME - 515 GUYANA FIRE SERVICE CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 253,880 610 Appropriated Employment Expenditure 204,233 6111 Administrative 6113 Other Technical and Craft Skilled 6115 Semi-Skilled Operatives and Unskilled 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 7,746 119,933 2,853 19,388 42,010 12,303 620 Other Charges 49,647 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6265 Other Transport, Travel and Postage 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 6321 Subsidies & Contributions to Local Orgs 100 930 1,700 510 10,150 2,800 700 900 1,960 12 12,300 500 4,650 6,125 825
 1,090 455 290 210 395 115 2,900 30 0 0 - - -364 1,440 - -1,076 0 - - - - -1,150 - 200 - - - -2,430 - 1,345 1,400 - 400 - - - - 235 - - 0 0 - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - 229
MS. A. JOHNSON HEAD OF BUDGET AGENCY 0 0 - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - 2/104 AGENCY - 51 MINISTRY OF HOME AFFAIRS PROGRAMME - 516 GENERAL REGISTER OFFICE CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 610 Appropriated Employment Expenditure 6111 Administrative 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 620 Other Charges 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6241 Rental of Buildings 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 45,219 23,060 721 1,474 11,609 1,304 2,212 3,675 405 620 1,040 22,159 30 35 2,438 8,000 110 4,200 100 350 600 50 120 330 1,850 330 36
 250 80 2,800 50 200 150 50 749 749 - - -327 -209 1,245 - 34 6 - 0 - - - - - - - - 80 - -80 - - - - - - - -30 - 30 - 0 0 - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - 50
MS. A. JOHNSON HEAD OF BUDGET AGENCY 0 0 - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - 2/105 AGENCY - 52 MINISTRY OF LEGAL AFFAIRS PROGRAMME - 521 MAIN OFFICE CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 610 Appropriated Employment Expenditure 6116 Contracted Employees 620 Other Charges 6221 Drugs and Medical Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6243 Janitorial and Cleaning Supplies 6261 Local Travel and Subsistence 6264 Vehicle Spares and Maintenance 6271 Telephone Charges 6281 Security Services 6282 Equipment Maintenance 6291 National and Other Events 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 8,101 4,879 4,879 3,222 15 160 60 275 25 20 85 327 1,929 41 - 260 15 10 120 120 120 0 - - - - - - - - - - - - - - 0 0 - 0 - - - - - - - - - - - - - - 8,221 4,999 4,999 3,222 15 160 60 275 25 20 85 327 1,929 41 0 260 15 10 0 0 - 0 - - - - - - - - - - - - - - MS. M. ALLY HEAD OF BUDGET AGENCY
53 64 0 0 0 3 0 MS. M. ALLY HEAD OF BUDGET AGENCY 2/106 AGENCY - 52 MINISTRY OF LEGAL AFFAIRS PROGRAMME - 522 MINISTRY ADMINISTRATION CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 25,660 610 Appropriated Employment Expenditure 15,672 6111 Administrative 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 620 Other Charges 6221 Drugs and Medical Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) - - 217 -261 89 - 44 15 - - - - - - - - 306 - - - - - - -291 - - - - 0 0 - - - - - - - 0 - - - - - - - -
 - - - - - - - - - - - - 0
MS. M. ALLY HEAD OF BUDGET AGENCY 0 0 - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - 2/107 AGENCY - 52 MINISTRY OF LEGAL AFFAIRS PROGRAMME - 523 ATTORNEY GENERALS CHAMBERS CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 153,284 -58 610 Appropriated Employment Expenditure 6111 Administrative 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 49,301 23,468 21,403 227 3,046 1,157 620 Other Charges 103,983 6221 Drugs and Medical Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6293 Refreshment and Meals 6294 Other 6322 Subsidies & Contributions to International Orgs 40 1,111 1,450 165 530 120 60 10 50 751 1,248 100 2,643 642 328 650 30 45 10 94,000 -209 - -550 - 315 26 151 - - - - - - - - 151 - - - - - - - - - - - 0 0 - - - - - 0 - - - - - - - - - - - - - - - - - - - - 153,226 153,226 142,286 10,940 10,940 49,092 49,092
MS. M. ALLY HEAD OF BUDGET AGENCY 0 0 - - - - - 0 - - - - - - - - - - - - - - - - - - - - 153,226 49,092 23,468 20,853 227 3,361 1,183 104,134 40 1,111 1,450 165 530 120 60 10 201 751 1,248 100 2,643 642 328 650 30 45 10 94,000 2/108 AGENCY - 52 MINISTRY OF LEGAL AFFAIRS PROGRAMME - 524 OFFICE OF THE STATE SOLICITOR CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 610 Appropriated Employment Expenditure 6111 Administrative 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 620 Other Charges 6221 Drugs and Medical Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6271 Telephone Charges 6272 Electricity Charges 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 9,620 6,833 2,567 424 2,742 266 67 439 328 2,787 20 680 691 260 85 20 12 146 200 289 86 200 60 8 30 -15 0 - - 2 - - -2 - -15 - - - - - - - - - - - -15 - - - 0 0 - - - - - - - 0 - - - - - - - - - - - - - - - 9,605 6,833 2,567 424 2,744 266 67 437 328 2,772 20 680 691 260 85 20 12 146 200 289 86 185 60 8 30 0 0 - - - - - - - 0 - - - - - - - - - - - - - - - 9,605 9,605 6,833
0 - - - - - - - - - - - - - - - MS. M. ALLY HEAD OF BUDGET AGENCY 2/109 AGENCY - 52 MINISTRY OF LEGAL AFFAIRS PROGRAMME - 525 DEEDS REGISTRY CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 27,154 -151 610 Appropriated Employment Expenditure 6111 Administrative 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 620 Other Charges 6221 Drugs and Medical Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6271 Telephone Charges 6272 Electricity Charges 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 19,266 2,623 12,252 1,524 934 850 1,083 7,888 32 1,318 1,034 288 512 240 507 8 198 425 933 693 345 1,025 10 260 40 20 0 - - - - -34 34 -151 - -151 - - - - - - - - - - - - - - - - 0 0 - - - - - - 0 - - - - - - - - - - - - - - - - - - 27,003 27,003 26,122 19,266 19,266 2,623 12,252 1,524 934 816 1,117 7,737 32
MS. M. ALLY HEAD OF BUDGET AGENCY 0 0 - - - - - - 0 - - - - - - - - - - - - - - - - - - 27,003 19,266 2,623 12,252 1,524 934 816 1,117 7,737 32 1,167 1,034 288 512 240 507 8 198 425 933 693 345 1,025 10 260 40 20 2/110 AGENCY - 53 GUYANA DEFENCE FORCE PROGRAMME - 531 DEFENCE HEADQUARTERS CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Descpription Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 2,781,139 610 Appropriated Employment Expenditure 1,745,228 6111 Administrative 6112 Senior Technical 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6117 Temporary Employees 6131 Other Direct Labour Costs 6132 Incentives 6133 Benefits and Allowances 6134 National Insurance 6135 Pensions 103,259 102,678 157,102 321,665 354,957 81,100 152,554 8,300 169,921 73,137 220,555 0 0 -3,023 -4,547 -2,409 -22,082 23,906 - - - 8,155 - - 5,398 2,786,537 45,145 2,831,682 2,831,682 2,790,955 40,727 40,727 0 1,745,228 0 1,745,228 1,745,228 1,741,612 - - - - - - - - - - - 100,236 98,131 154,693 299,583 378,863 81,100 152,554 8,300 178,076 73,137 220,555 - - - - - - - - - - - Other Charges 1,035,911 0
298 56 2 32 0 139 620 Other Charges 1,035,911 0 5,398 1,041,309 45,145 1,086,454 1,086,454 1,049,343 37,111 37,111 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6241 Rental of Buildings 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6251 Maintenance of Roads 6252 Maintenance of Bridges 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6262 Overseas Conferences and Official Visits 6263 Postage,
 Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6265 Other Transport, Travel and Postage 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6292 Dietary 6294 Other 6302 Training (including Scholarships) 9,600 28,500 10,420 13,400 136,796 4,000 27,000 7,500 1,100 400 16,500 2,200 9,567 520 25,000 60,048 38,900 36,500 5,000 60,200 5,800 2,060 263,000 186,900 85,000 - - - - - -686 686 - - - - 400 -3,000 - 2,687 -17,224 - - - -7,730 400 3,400 19,824 22,330 -21,087 - - - - - - - - - - - - - - - 5,398 - - - - - - - - - 9,600 28,500 10,420 13,400 136,796 3,314 27,686 7,500 1,100 400 16,500 2,600 6,567 520 27,687 48,222 38,900 36,500 5,000 52,470 6,200 5,460 282,824 209,230 63,913 2/111 48 9,207 166 213 8,657 - 396 349 - - - - - - - - - - - - - 120 18,386 7,603 - 2,443
COMMANDER GARY BEST HEAD OF BUDGET AGENCY AGENCY - 55 SUPREME COURT PROGRAMME - 551 SUPREME COURT OF JUDICATURE CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 188,989 1,200 18,700 208,889 610 Appropriated Employment Expenditure 6111 Administrative 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 80,573 13,776 37,705 7,233 11,499 2,527 4,044 3,789 0 -324 - -7 331 - - - 0 - - - - - - - 80,573 13,452 37,705 7,226 11,830 2,527 4,044 3,789 620 Other Charges 108,416 1,200 18,700 128,316 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6293 Refreshment and Meals 6294 Other 133 100 8,822 7,650
 320 11,077 3,957 3,167 2,451 330 632 1,637 8,964 700 15,592 4,500 2,538 24,500 643 6,017 4,686 - - - 585 - 1,200 - - - 716 - 308 1,141 - -2,750 - - - - - - - - - - - 18,700 - - - - - - - - - - - - - - - 133 100 8,822 8,235 320 30,977 3,957 3,167 2,451 1,046 632 1,945 10,105 700 12,842 4,500 2,538 24,500 643 6,017 4,686 0 0 - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - 208,889 205,840 205,273 3,616 80,573 80,573 13,452 37,705 7,226 11,830 2,527 4,044 3,789 13,452 37,705 7,226 11,830 2,527 4,044
MS. S. RAMLAL HEAD OF BUDGET AGENCY 2/112 AGENCY - 55 SUPREME COURT PROGRAMME - 552 MAGISTRATES' DEPARTMENT CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 176,515 -1,200 610 Appropriated Employment Expenditure 101,086 6111 Administrative 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 620 Other Charges 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6293 Refreshment and Meals 6294 Other 15,663 3,127 30,030 2,430 36,172 3,481 604 6,600 2,979 75,429 320 490 6,331 16,318 150 14,284 3,431 2,261 17,290 186 413 745 826 814 464 1,158 7,010 335 728
 1,875 0 - - - -656 704 -48 - - - -1,200 - - - 2,033 -5 -1,200 - - - - -395 - 301 - - - -715 - - -1,219 0 0 - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - 614
MS. S. RAMLAL HEAD OF BUDGET AGENCY 0 0 - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - 2/113 AGENCY - 56 PUBLIC PROSECUTIONS PROGRAMME - 561 PUBLIC PROSECUTIONS CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 610 Appropriated Employment Expenditure 6111 Administrative 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 620 Other Charges 6221 Drugs and Medical Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) -111 - -33 -1,140 540 -26 0 - - -504 -100 600 - - - -100 100 4 - - - - - - - 0 0 - - - - - - - 0 - - - - - - - - - - - - - - - - - - 48,442 47,945 47,611 831 334 38,610
- - - - - - - MS. ROXANNE GEORGE (ag.)
HEAD OF BUDGET AGENCY 0 0 - - - - - - - 0 - - - - - - - - - - - - - - - - - - 48,442 38,610 25,431 1,726 266 87 4,852 5,077 1,171 9,832 25 1,240 845 0 1,100 40 950 4 0 594 1,024 200 220 30 3,400 70 70 20 2/114 AGENCY - 57 OFFICE OF THE OMBUDSMAN PROGRAMME - 571 OMBUDSMAN CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 610 Appropriated Employment Expenditure 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 4,587 2,386 369 890 266 - 50 581 105 125 620 Other Charges 2,201 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6243 Janitorial and Cleaning Supplies 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6271 Telephone Charges 6272 Electricity Charges 6282 Equipment Maintenance 6284 Other 6293 Refreshment and Meals 6322 Subsidies & Contributions to International Orgs 120 80 182 40 150 5 240 160 450 150 364 110 150 0 0 - - - 194 - -251 49 8 0 - - - - - - - - - - - - - 0 0 - - - - - - - - 0 - - - - - - - - - - - - - 4,587 2,386 369 890 266 194 50 330 154 133 2,201 120 80 182 40 150 5 240 160 450 150 364 110 150 0 0 - - - - - - - - 0 - - - - - - - - - - - - - 4,587 4,584 2,386 2,383 369 890 266 194 50
- - - MR. SHAIKH MOHAMED HEAD OF BUDGET AGENCY 2/115 AGENCY - 58 PUBLIC SERVICE APPELLATE TRIBUNAL PROGRAMME - 581 PUBLIC SERVICE APPELLATE TRIBUNAL CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 610 Appropriated Employment Expenditure 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 620 Other Charges 6221 Drugs and Medical Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6293 Refreshment and Meals 6294 Other 8,519 3,595 336 744 2,294 48 89 84 4,924 15 140 255 150 170 80 200 8 195 1,250 200 1,651 60 230 205 10 80 25 0 11 - - - - 11 - -11 - - - -65 - - - - - - - - 54 - - - - - 0 0 - - - - - - 0 - - - - - - - - - - - - - - - - - - 744
MR. T. KING HEAD OF BUDGET AGENCY 0 0 - - - - - - 0 - - - - - - - - - - - - - - - - - - 8,519 3,606 336 744 2,294 48 100 84 4,913 15 140 255 85 170 80 200 8 195 1,250 200 1,651 114 230 205 10 80 25 2/116 AGENCY - 71 REGION 1: BARIMA/WAINI PROGRAMME - 711 REGIONAL ADMINISTRATION & FINANCE CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 39,682 610 Appropriated Employment Expenditure 18,207 6111 Administrative 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 1,212 1,536 5,616 4,992 1,087 748 1,925 1,091 620 Other Charges 21,475 6211 Expenses Specific to the Agency 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6243 Janitorial and Cleaning Supplies 6261 Local Travel and Subsistence 6264 Vehicle Spares and Maintenance 6265 Other Transport, Travel and Postage 6271 Telephone Charges 6281 Security Services 6282 Equipment Maintenance 6284 Other 6291 National and Other Events 6293 Refreshment and Meals 6311 Rates and Taxes 6312 Subventions to Local Authorities 4,750 406 1,078 338 4,315 571 3,400 1,100 414 730 1,488 165 130 950 200 1,440 - 0 0 58 70 51 67 - 39 -246 -39 0 - - - - - - - - - - - - - - - - - 0 0 - - - - - - - - 0 - - - - - - - - - - - - - - - - - 39,682
- - - 0 - - - - - - - - - - - - - - - - - MR.
I. DASS HEAD OF BUDGET AGENCY 0 0 - - - - - - - - 0 - - - - - - - - - - - - - - - - - 39,682 18,207 1,270 1,606 5,667 5,059 1,087 787 1,679 1,052 21,475 4,750 406 1,078 338 4,315 571 3,400 1,100 414 730 1,488 165 130 950 200 1,440 0 2/117 AGENCY - 71 REGION 1: BARIMA/WAINI PROGRAMME - 712 PUBLIC WORKS CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 84,999 610 Appropriated Employment Expenditure 22,732 6113 Other Technical and Craft Skilled 6115 Semi-Skilled Operatives and Unskilled 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 6,330 7,980 3,456 1,680 1,936 1,350 0 682 759 -321 682 -78 -360 620 Other Charges 62,267 -682 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6251 Maintenance of Roads 6252 Maintenance of Bridges 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6264 Vehicle Spares and Maintenance 6265 Other Transport, Travel and Postage 6271 Telephone Charges 6281 Security Services 6284 Other 6294 Other 10 366 100 26,092 4,280 6 5,485 550 850 1,077 4,500 1,200 51 17,220 - 480 - - - - - - - - - 200 - 600 - -1,522 40 - 0 0 - - - - - - 0 - - - - - - - - - - - - - - - - 84,999 23,414 7,089 7,659 4,138 1,602 1,576 1,350 61,585 10 366 100 26,092 4,280 6 5,485 550 850 1,277 4,500 1,800 51 15,698
 40 480 0 0 - - - - - - 0 - - - - - - - - - - - - - - - - MR.
I. DASS HEAD OF BUDGET AGENCY 2/118 AGENCY - 71 REGION 1: BARIMA/WAINI PROGRAMME - 713 EDUCATION DELIVERY CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 272,632 610 Appropriated Employment Expenditure 178,251 6111 Administrative 6112 Senior Technical 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 620 Other Charges 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6241 Rental of Buildings 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6252 Maintenance of Bridges 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6265 Other Transport, Travel and Postage 6271 Telephone Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6292 Dietary 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 25,782 37,176 1,080 576 80,829 540 1,126
-2,290 950 - -21 -725 73 540 1,643 330 -500 - - - - - - - - - - - - - - - -500 - - - - - - - - 0 0 - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - - 272,632 273,468 272,610 178,751 179,587 178,729 23,492 38,126 1,080 555 80,104 613 1,666 22,580 10,535 93,881 1,280 7,627 5,596 4,883 8,808 639 16,058 1,941 1,429 1,540 7,844 91 1,700 4,197
MR.
I. DASS HEAD OF BUDGET AGENCY 0 0 - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - - 2/119 AGENCY - 71 REGION 1: BARIMA/WAINI PROGRAMME - 714 HEALTH SERVICES CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 109,955 610 Appropriated Employment Expenditure 6112 Senior Technical 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 620 Other Charges 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6264 Vehicle Spares and Maintenance 6265 Other Transport, Travel and Postage 6271 Telephone Charges 6282 Equipment Maintenance 6284 Other 6291 National and Other Events 6292 Dietary 6293 Refreshment and Meals 66,866 4,788 23,386 936 19,560 2,027 12,809 3,360 43,089 1,078 1,588 1,255 900 8,387 5,806 2,065 240 13,080 2,015 450 578 270 447 240 4,500 190 0 0 233 -124 36 44 - -388 199 0 - - - - - - - - - - - - - - - - - 0 0 - - - - - - - 0 - - - - - - - - - - - - - - - - - 109,955 110,223 108,737 1,218
- - - - - - - - - - MR.
I. DASS HEAD OF BUDGET AGENCY 0 0 - - - - - - - 0 - - - - - - - - - - - - - - - - - 109,955 66,866 5,021 23,262 972 19,604 2,027 12,421 3,559 43,089 1,078 1,588 1,255 900 8,387 5,806 2,065 240 13,080 2,015 450 578 270 447 240 4,500 190 2/120 AGENCY - 72 REGION 2: POMEROON/SUPENAAM PROGRAMME - 721 REGIONAL ADMINISTRATION & FINANCE CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 610 Appropriated Employment Expenditure 6111 Administrative 6112 Senior Technical 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 620 Other Charges 6211 Expenses Specific to the Agency 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6265 Other Transport, Travel and Postage 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6282 Equipment Maintenance 6291 National and Other Events 6293 Refreshment and Meals 6294 Other 6311 Rates and Taxes -482 -446 185 0 - - - -317 - - 589 - - - - - - - - -272 - 0 0 - - - - - - - - 0 - - - - - - - - - - - - - - - - - 63,384 63,384 63,058 40,534
- - - - - - - - - - - MR. S. MEUSAI HEAD OF BUDGET AGENCY 0 0 - - - - - - - - 0 - - - - - - - - - - - - - - - - - 63,384 40,534 3,816 540 3,290 15,623 8,052 4,314 2,292 2,607 22,850 2,800 40 262 2,453 800 5,900 2,589 5 12 1,141 3,500 230 480 670 440 628 900 2/121 AGENCY - 72 REGION 2: POMEROON/SUPENAAM PROGRAMME - 722 AGRICULTURE CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 113,662 610 Appropriated Employment Expenditure 6112 Senior Technical 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 620 Other Charges 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6253 Maintenance of Drainage and Irrigation Works 6261 Local Travel and Subsistence 6264 Vehicle Spares and Maintenance 6271 Telephone Charges 6282 Equipment Maintenance 6291 National and Other Events 6293 Refreshment and Meals 6311 Rates and Taxes 39,928 1,416 8,826 2,480 21,855 1,560 1,272 2,519 73,734 20 50 320 84 12,450 54,402 400 1,200 133 50 100 25 4,500 0 0 -350 -3 3 148 -43 80 165 0 - - - - - - - - - - - - - 0 0 - - - - - - - 0 - - - - - - - - - - - - - 113,662 39,928 1,066 8,823 2,483 22,003 1,517 1,352 2,684 73,734 20 50 320 84 12,450 54,402 400 1,200 133 50 100 25 4,500 0 0 - - - - - - - 0 - - - - - - - - - - - - - 113,662 113,662
- - - 0 - - - - - - - - - - - - - MR. S. MEUSAI HEAD OF BUDGET AGENCY 2/122 AGENCY - 72 REGION 2: POMEROON/SUPENAAM PROGRAMME - 723 PUBLIC WORKS CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 63,310 610 Appropriated Employment Expenditure 16,637 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 8,663 740 4,027 1,320 533 1,354 620 Other Charges 46,673 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6251 Maintenance of Roads 6252 Maintenance of Bridges 6254 Maintenance of Sea and River Defences 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6264 Vehicle Spares and Maintenance 6281 Security Services 6283 Cleaning and Extermination Services 7 90 115 55 4,100 245 3,440 350 100 2,530 105 4,203 31,073 260 0 0 - 40 -3 -37 - - 0 - - - - - - - - - - - - - - 0 0 - - - - - - 0 - - - - - - - - - - - - - - 63,310 16,637 8,663 780 4,024 1,283 533 1,354 46,673 7 90 115 55 4,100 245 3,440 350 100 2,530 105 4,203 31,073 260 0 0 - - - - - - 0 - - - - - - - - -
 - - - - - MR. S. MEUSAI HEAD OF BUDGET AGENCY 2/123 AGENCY - 72 REGION 2: POMEROON/SUPENAAM PROGRAMME - 724 EDUCATIONAL DELIVERY CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 547,240 610 Appropriated Employment Expenditure 454,020 6111 Administrative 6112 Senior Technical 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 87,502 186,900 57,228 4,600 21,998 970 37,654 12,732 16,290 28,146 620 Other Charges 93,220 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6265 Other Transport, Travel and Postage 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6292 Dietary 6293 Refreshment and Meals
 6302 Training (including Scholarships) 1,505 8,100 7,500 6,000 1,420 6,300 606 1,580 3,000 15 120 15 1,420 11,831 2,175 27,859 200 305 1,400 1,200 7,137 598 2,934 0 0 -6,139 3,912 -600 -200 2,762 43 -943 696 469 - 0 - - - - - - - - - - - - - - - 4 - - - 512 - - -516 0 0 - - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - 547,240 547,240 545,053 2,187 2,187 454,020 454,020 451,864 2,156 2,156 81,363 190,812 56,628 4,400 24,760 1,013 36,711 13,428 16,759 28,146 81,363 190,812 56,628 4,400
MR. S. MEUSAI HEAD OF BUDGET AGENCY 0 0 - - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - 2/124 AGENCY - 72 REGION 2: POMEROON/SUPENAAM PROGRAMME - 725 HEALTH SERVICES CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 176,046 610 Appropriated Employment Expenditure 132,083 6112 Senior Technical 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6116 Contracted Employees 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 620 Other Charges 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6265 Other Transport, Travel and Postage 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6292 Dietary 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 14,071 31,526 6,752 40,913 9,700 869 7,192 14,080 6,980 43,963 1,670
-1,268 -1,110 198 1,264 1,302 87 - -238 -235 0 - -186 - - - - - - - - - - - - - - - - - 330 70 -144 -70 0 0 - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - 25
MR. S. MEUSAI HEAD OF BUDGET AGENCY 0 0 - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - 2/125 AGENCY - 73 REGION 3: ESSEQUIBO ISLANDS / WEST DEMERARA PROGRAMME - 731 REGIONAL ADMINISTRATION & FINANCE CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 103,927 -844 610 Appropriated Employment Expenditure 68,857 -1,180 6111 Administrative 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 620 Other Charges 6211 Expenses Specific to the Agency 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6243 Janitorial and Cleaning Supplies 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 6311 Rates and Taxes 6,155 7,312 21,540 17,950 2,368 5,620 3,972 3,940 35,070 2,532 172 2,601 855 2,444 150 3,445 2 1,542 1,050 1,957 494 12,504 1,018 202 650 1,200 685 87 200 1,280
 110 - -1,290 -385 385 - - - 336 - - - - - - - - -100 - - - - -50 - - 336 150 - - - 0 0 - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - 200
MR. N. RAMKISSON HEAD OF BUDGET AGENCY 0 0 - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - 2/126 AGENCY - 73 REGION 3: ESSEQUIBO ISLANDS / WEST DEMERARA PROGRAMME - 732 AGRICULTURE CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 124,054 -336 610 Appropriated Employment Expenditure 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 620 Other Charges 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6253 Maintenance of Drainage and Irrigation Works 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6264 Vehicle Spares and Maintenance 6281 Security Services 6282 Equipment Maintenance 6291 National and Other Events 6293 Refreshment and Meals 6311 Rates and Taxes 27,788 1,475 297 9,943 12,450 1,351 375 1,897 96,266 150 305 200 10,748 76,588 2,046 1,028 2,583 1,200 50 10 200 1,158 0 - - 4,963 -4,963 - - - -336 - - - - - - - -336 - - - - - 0 0 - - - - - - - 0 - - - - - - - - - - - - - 123,718 27,788 1,475 297 14,906 7,487 1,351 375 1,897 95,930 150 305 200 10,748 76,588 2,046 1,028 2,247 1,200 50 10 200 1,158 0 0 - - - - - - - 0 - - - - - -
 - - - - - - - MR. N. RAMKISSON HEAD OF BUDGET AGENCY 2/127 AGENCY - 73 REGION 3: ESSEQUIBO ISLANDS / WEST DEMERARA PROGRAMME - 733 PUBLIC WORKS CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 53,005 610 Appropriated Employment Expenditure 13,666 6112 Senior Technical 6113 Other Technical and Craft Skilled 6115 Semi-Skilled Operatives and Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 1,195 4,840 2,784 1,357 2,088 697 705 620 Other Charges 39,339 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6251 Maintenance of Roads 6252 Maintenance of Bridges 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6264 Vehicle Spares and Maintenance 6265 Other Transport, Travel and Postage 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6291 National and Other Events 6293 Refreshment and Meals 6294 Other 94 150 295 1,100 7,276 250 4,500 4,631 3,800 1,040 5,500 - 112 920 330 8,928 100 170 51 92 - 0 0 - -187 - 187 - - - 0 - - - - - - - - -
 - - - - 180 -180 - - - - - - 0 0 - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - 4,540
MR. N. RAMKISSON HEAD OF BUDGET AGENCY 0 0 - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - 2/128 AGENCY - 73 REGION 3: ESSEQUIBO ISLANDS / WEST DEMERARA PROGRAMME - 734 EDUCATION DELIVERY CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 810,883 -2,450 610 Appropriated Employment Expenditure 690,545 -2,450 6111 Administrative 6112 Senior Technical 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 211,964 209,716 95,581 3,594 103,369 9,851 12,540 43,930 620 Other Charges 120,338 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6241 Rental of Buildings 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6252 Maintenance of Bridges 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6292 Dietary 6293 Refreshment and Meals 6294 Other 6302 Training (including
 Scholarships) 939 5,264 4,448 5,419 278 200 21,000 709 1,000 9,836 4,200 15 393 520 7,345 4,095 40,358 1,000 1,935 5,282 2,607 1 1,690 304 1,500 2,626 3,489 - - -7,976 335 -2,617 1,693 0 - - - - - - -1,000 - - - 1,300 - - - 1,000 -1,000 - - - -1,000 400 - 300 - - 0 0 - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - - - 808,433 804,298 789,628 18,805 14,670 688,095 683,960 673,373 14,722 10,587 214,590 213,205 95,581 3,594 95,393 10,186 9,923 45,623 214,590 213,205 95,581 3,594 95,283 10,186
MR. N.RAMKISSON HEAD OF BUDGET AGENCY 0 0 - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - - - 2/129 AGENCY- 73 REGION 3: ESSEQUIBO ISLANDS / WEST DEMERARA PROGRAMME - 735 HEALTH SERVICES CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 321,050 3,630 610 Appropriated Employment Expenditure 186,066 3,630 6111 Administrative 6112 Senior Technical 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 1,543 25,670 37,976 8,431 57,526 9,250 17,047 19,178 9,445 620 Other Charges 134,984 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6251 Maintenance of Roads 6252 Maintenance of Bridges 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6292 Dietary 6293 Refreshment and Meals 6302
 Training (including Scholarships) 15,000 6,500 5,400 2,500 5,157 12,850 4,250 12,000 500 6,000 3,670 14 3,300 2,715 4,460 5,830 15,358 9,114 3,640 4,007 290 11,144 285 1,000 - -1,000 - 200 - 5,003 2,450 -3,062 39 0 1,266 - - - 600 - - -2,634 - - - - 768 - - - - - - - - - - - 0 0 - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - - 324,680 324,401 315,595 9,085 8,806 189,696 189,417 187,808 1,888 1,609 1,543 24,670 37,976 8,631 57,526 14,253 19,497 16,116 9,484 1,449 24,670 37,976 8,446 57,526
MR. N. RAMKISSON HEAD OF BUDGET AGENCY 0 0 - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - - 2/130 AGENCY - 74 REGION 4: DEMERARA/MAHAICA PROGRAMME - 741 REGIONAL ADMINISTRATION & FINANCE CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 76,100 0 610 Appropriated Employment Expenditure 42,860 -3,750 6111 Administrative 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 620 Other Charges 6211 Expenses Specific to the Agency 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6265 Other Transport, Travel and Postage 6271 Telephone Charges 6272 Electricity Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 6311 Rates and Taxes 6312 Subventions to Local Authorities 9,845 4,815 13,220 5,103 3,330 4,245 2,302 33,240 5,800 25 250 1,660 100 640 2,580 5 160 1,000 100 13,215 750 100 1,000 2,650 200 105 700 2,200 - -1,050 -2,150 85 -700 255
 -300 110 3,750 600 - 50 1,000 100 700 930 - 100 - - -730 - 90 500 100 110 200 - - - 0 0 - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - 4,370
MR. M. DEEN HEAD OF BUDGET AGENCY 0 0 - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - 2/131 AGENCY - 74 REGION 4: DEMERARA/MAHAICA PROGRAMME - 742 AGRICULTURE CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 610 Appropriated Employment Expenditure 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 620 Other Charges 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6253 Maintenance of Drainage and Irrigation Works 6261 Local Travel and Subsistence 6281 Security Services 6283 Cleaning and Extermination Services 6284 Other 6293 Refreshment and Meals 6311 Rates and Taxes 84,410 22,730 4,381 318 14,480 1,810 261 1,480 61,680 400 660 50 48,500 200 7,500 210 130 30 4,000 0 0 -100 - - 100 - - 0 75 - - 925 45 -549 50 - 30 -576 0 0 - - - - - - 0 - - - - - - - - - - 84,410 12,000 96,410 96,410 96,255 22,730 4,281 318 14,480 1,910 261 1,480 61,680 475 660 50 49,425 245 6,951 260 130 60 3,424 0 - - - - - - 12,000 - - - 12,000 - - - - - - 245
MR. M. DEEN HEAD OF BUDGET AGENCY 2/132 AGENCY - 74 REGION 4: DEMERARA/MAHAICA PROGRAMME - 743 PUBLIC WORKS CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 96,597 610 Appropriated Employment Expenditure 13,276 6112 Senior Technical 6113 Other Technical and Craft Skilled 6115 Semi-Skilled Operatives and Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 595 4,487 4,122 1,205 1,460 736 671 620 Other Charges 83,321 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6251 Maintenance of Roads 6252 Maintenance of Bridges 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6264 Vehicle Spares and Maintenance 6265 Other Transport, Travel and Postage 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6293 Refreshment and Meals 6311 Rates and Taxes 10 390 635 52 18,340 4,395 575 21,400 3,400 3,000 985 5,200 - 275 22,000 170 1,071 28
 315 840 - 40 200 0 0 - - - - - - - 0 - - - - - - - - - 250 -50 - 50 - - - -250 - - - - - - 0 0 - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - 1,205
MR. M. DEEN HEAD OF BUDGET AGENCY 0 0 - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - 2/133 AGENCY - 74 REGION 4: DEMERARA/MAHAICA PROGRAMME - 744 EDUCATION DELIVERY CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 1,071,543 -148 610 Appropriated Employment Expenditure 862,665 0 6111 Administrative 6112 Senior Technical 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 186,117 352,838 132,589 2,706 113,541 7,934 14,869 52,071 620 Other Charges 208,878 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6241 Rental of Buildings 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6252 Maintenance of Bridges 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6265 Other Transport, Travel and Postage 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6292 Dietary 6293 Refreshment and
 Meals 6294 Other 6302 Training (including Scholarships) 845 16,700 4,800 7,522 300 2,860 28,200 1,365 890 4,600 2,010 43 200 822 676 7,900 2,660 109,200 400 2,800 3,525 3,400 160 2,050 1,950 3,000 -4,595 -350 -4,890 580 -8,050 5,630 6,050 5,625 -148 -148 - -3,300 - 8 -480 7,110 - 200 515 200 - 60 - - - - -4,327 186 987 436 - - 140 -300 -1,435 0 0 - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - - - - 1,071,395 862,665 181,522 352,488 127,699 3,286 105,491 13,564 20,919 57,696 208,730 697 16,700
2/134 0 0 - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - - - - MR. M. DEEN HEAD OF BUDGET AGENCY AGENCY - 74 REGION 4: DEMERARA/MAHAICA PROGRAMME - 745 HEALTH SERVICES CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 110,171 610 Appropriated Employment Expenditure 6111 Administrative 6112 Senior Technical 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 620 Other Charges 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6264 Vehicle Spares and Maintenance 6265 Other Transport, Travel and Postage 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6292 Dietary 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 58,024 2,626 22,114 7,797 2,084 9,549 4,329 6,202 3,323 52,147 7,000 1,685 1,784 128 2,410 6,600 455 2,590 1,690 400
 400 495 6,900 255 18,572 100 265 150 25 55 28 55 105 0 0 2 860 -862 - - - - - 0 -2,000 -700 -200 700 - 3,115 - - 438 - - - - - -1,808 -40 500 50 - - - - -55 0 0 - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - 455
MR. M. DEEN HEAD OF BUDGET AGENCY 0 0 - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - 2/135 AGENCY - 75 REGION 5: MAHAICA/BERBICE PROGRAMME - 751 REGIONAL ADMINISTRATION CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 33,144 610 Appropriated Employment Expenditure 20,764 6111 Administrative 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 6,930 975 7,850 929 855 1,954 1,271 620 Other Charges 12,380 6211 Expenses Specific to the Agency 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6271 Telephone Charges 6272 Electricity Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6291 National and Other Events 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 340 160 670 275 2,810 1,200 10 900 700 1,000 1,765 200 100 1,000 1,100 50 100 0 0 - - - - - - - 0 - - - - -150 - - - 150 - -28 - - 28 - - - 0 0 - - - - - - - 0 - - - - - - - - - - - - - - - - - 33,144 33,134 30,198 2,946 2,936 20,764 20,764
- MR. J. NARINE (ag.)
HEAD OF BUDGET AGENCY 0 0 - - - - - - - 0 - - - - - - - - - - - - - - - - - 33,144 20,764 6,930 975 7,850 929 855 1,954 1,271 12,380 340 160 670 275 2,660 1,200 10 900 850 1,000 1,737 200 100 1,028 1,100 50 100 2/136 AGENCY - 75 REGION 5: MAHAICA/BERBICE PROGRAMME - 752 AGRICULTURE CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 610 Appropriated Employment Expenditure 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 60,002 7,027 315 597 5,111 240 316 448 620 Other Charges 52,975 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6251 Maintenance of Roads 6252 Maintenance of Bridges 6253 Maintenance of Drainage and Irrigation Works 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6264 Vehicle Spares and Maintenance 6282 Equipment Maintenance 6284 Other 6293 Refreshment and Meals 40 141 60 450 6,060 3,000 33,742 8,000 570 815 20 5 72 0 0 - - - - - - 0 - - - - - - - - - - - - - 0 0 - - - - - - 0 - - - - - - - - - - - - - 60,002 7,027 315 597 5,111 240 316 448 52,975 40 141 60 450 6,060 3,000 33,742 8,000 570 815 20 5 72 0 0 - - - - - - 0 - - - - - - - - - - - - - 60,002 60,002 59,430 7,027 315 597 5,111 240 316 448 7,027 315 597 5,111 240 316 448 52,975
MR. J. NARINE (ag.)
HEAD OF BUDGET AGENCY 2/137 AGENCY - 75 REGION 5: MAHAICA/BERBICE PROGRAMME - 753 PUBLIC WORKS CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 86,504 -5,647 610 Appropriated Employment Expenditure 15,143 6112 Senior Technical 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 601 2,795 589 7,264 1,190 1,112 647 945 0 - - - - - - - - 620 Other Charges 71,361 -5,647 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6251 Maintenance of Roads 6252 Maintenance of Bridges 6261 Local Travel and Subsistence 6264 Vehicle Spares and Maintenance 6271 Telephone Charges 6273 Water Charges 6281 Security Services 6284 Other 6293 Refreshment and Meals 100 175 500 650 5,200 450 30,000 5,000 470 420 75 400 27,876 30 15 - - - - 800 - - - - - - - -6,447 - - 0 0 - - - - - - - - 0 - - - - - - - - - - - - - - - 80,857 80,857 77,853 3,004 3,004 15,143 15,143 12,841 601 2,795 589 7,264 1,190 1,112 647 945 601 2,795 589 7,264 1,190
MR. J. NARINE (ag.)
HEAD OF BUDGET AGENCY 0 0 - - - - - - - - 0 - - - - - - - - - - - - - - - 80,857 15,143 601 2,795 589 7,264 1,190 1,112 647 945 65,714 100 175 500 650 6,000 450 30,000 5,000 470 420 75 400 21,429 30 15 2/138 AGENCY - 75 REGION 5: MAHAICA/BERBICE PROGRAMME - 754 EDUCATION DELIVERY CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 486,868 5,647 610 Appropriated Employment Expenditure 422,948 0 6111 Administrative 6112 Senior Technical 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 96,375 167,592 67,306 1,548 51,659 5,712 6,160 26,596 620 Other Charges 63,920 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6241 Rental of Buildings 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6265 Other Transport, Travel and Postage 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 200 5,100 1,120 3,095 180 320 22,470
 2,140 900 15 460 60 300 8,860 4,610 5,780 250 1,110 2,160 2,170 590 360 1,670 - - -1,643 - - 584 - 1,059 5,647 - - - - - - - - - - - - - - - - - - 5,647 - - - - 0 0 - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - MR. J. NARINE (ag.)
HEAD OF BUDGET AGENCY 0 0 - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - 2/139 AGENCY - 75 REGION 5: MAHAICA/BERBICE PROGRAMME - 755 HEALTH SERVICES CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 108,048 610 Appropriated Employment Expenditure 6112 Senior Technical 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 620 Other Charges 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6241 Rental of Buildings 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6265 Other Transport, Travel and Postage 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6292 Dietary 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 64,979 12,444 12,985 975 22,655 3,271 9,212 3,437 43,069 3,600 2,428 1,910 500
- - - - - - - 0 - - - - 300 - - - - - - 300 - - - - - - 100 - - -700 - - - 0 0 - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - - - MR. J. NARINE (ag.)
HEAD OF BUDGET AGENCY 0 0 - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - - - 2/140 AGENCY - 76 REGION 6: EAST BERBICE/CORENTYN PROGRAMME - 761 REGIONAL ADMINISTRATION & FINANCE CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 610 Appropriated Employment Expenditure 6111 Administrative 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 620 Other Charges 6211 Expenses Specific to the Agency 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6271 Telephone Charges 6273 Water Charges 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 6311 Rates and Taxes 6321 Subsidies & Contributions to Local Orgs - - -41 - 4 - 37 - 360 - - - - - - - - - - - - - - - - - 360 - 0 0 - - -
 - - - - - 0 - - - - - - - - - - - - - - - - - - - 0
MR. N. PERSAUD HEAD OF BUDGET AGENCY 0 0 - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - 2/141 AGENCY - 76 REGION 6: EAST BERBICE/CORENTYN PROGRAMME - 762 AGRICULTURE CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 150,581 610 Appropriated Employment Expenditure 6112 Senior Technical 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 26,567 600 1,656 1,416 18,896 1,900 383 1,716 620 Other Charges 124,014 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6253 Maintenance of Drainage and Irrigation Works 6261 Local Travel and Subsistence 6264 Vehicle Spares and Maintenance 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6293 Refreshment and Meals 585 440 99 57,930 - 150 48,796 300 1,610 493 616 395 12,525 10 65 0 0 - - -59 - - - 59 0 - - - - - - - - - - - - - - - 0 0 - - - - - - - 0 - - - - - - - - - - - - - - - 150,581 26,567 600 1,656 1,357 18,896 1,900 383 1,775 124,014 585 440 99 57,930 0 150 48,796 300 1,610 493 616 395 12,525 10
 65 0 0 - - - - - - - 0 - - - - - - - - - - - - - - - MR. N. PERSAUD HEAD OF BUDGET AGENCY 2/142 AGENCY - 76 REGION 6: EAST BERBICE/CORENTYN PROGRAMME - 763 PUBLIC WORKS CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 63,188 -360 610 Appropriated Employment Expenditure 12,492 6112 Senior Technical 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 1,284 2,448 336 6,026 800 794 804 620 Other Charges 50,696 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6251 Maintenance of Roads 6252 Maintenance of Bridges 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6264 Vehicle Spares and Maintenance 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6284 Other 610 300 276 1,417 4,735 630 17,700 5,675 2,157 405 1,670 436 5,548 272 8,564 5 296 0 - - - - - - - -360 - - - - - - - -360 - - - 44 - - -44 - - 0 0 - - - - - - - 0 - - - - - - - - - - - - - - - - - 62,828 61,800 57,973 4,855 3,827 12,492 11,939 11,852 1,284 2,448 336
MR. N. PERSAUD HEAD OF BUDGET AGENCY 0 0 - - - - - - - 0 - - - - - - - - - - - - - - - - - 62,828 12,492 1,284 2,448 336 6,026 800 794 804 50,336 610 300 276 1,417 4,735 630 17,700 5,315 2,157 405 1,670 480 5,548 272 8,520 5 296 2/143 AGENCY - 76 REGION 6: EAST BERBICE/CORENTYN PROGRAMME - 764 EDUCATION DELIVERY CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 898,737 610 Appropriated Employment Expenditure 736,060 6111 Administrative 6112 Senior Technical 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 620 Other Charges 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6241 Rental of Buildings 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6265 Other Transport, Travel and Postage 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6292 Dietary 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 84,348 346,367 144,495 5,232 89,364 15,156 3,290
-190 - - - -4,700 1,500 700 2,690 0 - - - -140 - - - - - - - 700 - 184 - - -744 - - -300 300 - - - - 0 0 - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - - - 175
847 22,990 1,659 76,246 498 375 5,345 2,099 175 51 158 2,375 2/144 0 0 - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - - - MR. N. PERSAUD HEAD OF BUDGET AGENCY AGENCY - 76 REGION 6: EAST BERBICE/CORENTYN PROGRAMME - 765 HEALTH SERVICES CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 420,508 610 Appropriated Employment Expenditure 291,498 6111 Administrative 6112 Senior Technical 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 6135 Pensions 3,304 31,756 73,396 7,893 100,924 13,927 7,576 36,525 16,197 - 620 Other Charges 129,010 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6264 Vehicle Spares and Maintenance 6265 Other Transport, Travel and Postage 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6292 Dietary 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 11,780 12,502 2,265 875 4,884
 16,839 8,035 2,200 1,985 1,120 395 1,837 8,890 2,587 15,932 1,000 200 1,576 33,600 273 110 125 0 0 -1,655 - -2,525 -800 -605 - 1,655 3,825 105 0 -552 - - - 500 - - - - - - 52 - - - - - - - - - - 0 0 - - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - 0
MR. N. PERSAUD HEAD OF BUDGET AGENCY 0 0 - - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - 2/145 AGENCY - 77 REGION 7: CUYUNI/MAZARUNI PROGRAMME - 771 REGIONAL ADMINISTRATION & FINANCE CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 60,081 -648 610 Appropriated Employment Expenditure 25,146 6111 Administrative 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 3,840 2,460 5,100 7,260 275 1,536 3,276 1,399 620 Other Charges 34,935 6211 Expenses Specific to the Agency 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6243 Janitorial and Cleaning Supplies 6261 Local Travel and Subsistence 6265 Other Transport, Travel and Postage 6271 Telephone Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6293 Refreshment and Meals 6302 Training (including Scholarships) 7,235 126 2,400 460 610 500 4,280 300 820 14,350 160 250 850 1,729 510 355 1 -253 547 383 -414 - 247 -743 234 -649 51 - - - - 100 400 - -1,250 - - - - 50 - 0 0 - - - - - - - - 0 - - - - - - - - - - - - - - - - 59,433
- - - - 0 - - - - - - - - - - - - - - - - MR. G. MISIR HEAD OF BUDGET AGENCY 0 0 - - - - - - - - 0 - - - - - - - - - - - - - - - - 59,433 25,147 3,587 3,007 5,483 6,846 275 1,783 2,533 1,633 34,286 7,235 177 2,400 460 610 500 4,380 700 820 13,100 160 250 850 1,729 560 355 2/146 AGENCY - 77 REGION 7: CUYUNI/MAZARUNI PROGRAMME - 772 PUBLIC WORKS CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 73,574 610 Appropriated Employment Expenditure 2,521 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 840 984 180 325 192 620 Other Charges 71,053 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6251 Maintenance of Roads 6252 Maintenance of Bridges 6253 Maintenance of Drainage and Irrigation Works 6254 Maintenance of Sea and River Defences 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6264 Vehicle Spares and Maintenance 6265 Other Transport, Travel and Postage 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6293 Refreshment and Meals 6294 Other 340 315 90 5,020 7,130 545 20,600 6,198 7,640 5,230 5,760 3,250 2,785 300 60 3,795 450 625 160 500 10 250 -598 -598 -61 -306 -56 -105 -70 0 - - - - - - 1,521 -453
 -68 -1,000 - -200 - - - - - - - - 200 - 0 0 - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - 2,785
MR. G. MISIR HEAD OF BUDGET AGENCY 0 0 - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - 2/147 AGENCY - 77 REGION 7: CUYUNI/MAZARUNI PROGRAMME - 773 EDUCATION DELIVERY CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 283,953 -938 610 Appropriated Employment Expenditure 166,825 -3,950 6111 Administrative 6112 Senior Technical 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 16,151 69,720 18,660 324 30,900 3,300 18,182 9,588 620 Other Charges 117,128 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6241 Rental of Buildings 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6264 Vehicle Spares and Maintenance 6265 Other Transport, Travel and Postage 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6292 Dietary 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 565 5,710 3,045
 2,565 11,585 395 13,650 556 9,800 3,160 580 7,665 780 5,150 180 5,880 545 420 2,351 2,785 37,900 596 400 865 -1,677 -4,362 2,548 -59 457 - -1,657 800 3,012 - - - - - - - - - - - -129 -178 - - 649 - - 2,262 - - 100 - 308 0 0 - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - - 120,239
MR. G. MISIR HEAD OF BUDGET AGENCY 0 0 - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - - 2/148 AGENCY - 77 REGION 7: CUYUNI/MAZARUNI PROGRAMME - 774 HEALTH SERVICES CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 120,670 2,187 610 Appropriated Employment Expenditure 50,471 2,187 6112 Senior Technical 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 620 Other Charges 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6265 Other Transport, Travel and Postage 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6292 Dietary 6293 Refreshment and Meals 6302 Training (including Scholarships) 1,860 13,008 1,608 18,312 1,308 2,484 9,387 2,504 70,199 4,120 7,922 2,899 595 6,285 4,750 1,650 5,950 5,480 8,820 535 7,944 200 3,555 700
 840 574 400 6,365 300 315 842 105 - -683 338 616 256 713 0 -2,346 - - - - 1,000 1,000 -1,000 400 350 - - - -850 400 500 446 - - 100 - 0 0 - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - 5,750
MR. G. MISIR HEAD OF BUDGET AGENCY 0 0 - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - 2/149 AGENCY - 78 REGION 8: POTARO/SIPARUNI PROGRAMME - 781 REGIONAL ADMINISTRATION & FINANCE CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 26,311 -17 610 Appropriated Employment Expenditure 6111 Administrative 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 7,274 1,054 425 3,118 1,171 418 641 447 620 Other Charges 19,037 6211 Expenses Specific to the Agency 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6241 Rental of Buildings 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6271 Telephone Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 8,980 250 830 335 2,350 500 2,015 15 350 100 1,227 400 100 200 700 475 50 160 -317 - - -317 - 38 -38 300 300 - -100 - - -380 -153 - 508 - -175 100 - - 200 - - - 0 0 - - - - - - - 0 - - - - - - - - - - - - - - - - - - 26,294 26,253
- - - - - - - - - - - - - - - - - - MR. P. RAMOTAR HEAD OF BUDGET AGENCY 0 0 - - - - - - - 0 - - - - - - - - - - - - - - - - - - 26,294 6,957 1,054 425 2,801 1,171 456 603 447 19,337 9,280 250 730 335 2,350 120 1,862 15 858 100 1,052 500 100 200 900 475 50 160 2/150 AGENCY - 78 REGION 8: POTARO/SIPARUNI PROGRAMME - 782 PUBLIC WORKS CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 610 Appropriated Employment Expenditure 6112 Senior Technical 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 39,380 6,325 596 2,057 582 1,977 200 567 346 620 Other Charges 33,055 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6251 Maintenance of Roads 6252 Maintenance of Bridges 6253 Maintenance of Drainage and Irrigation Works 6254 Maintenance of Sea and River Defences 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6264 Vehicle Spares and Maintenance 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6293 Refreshment and Meals 20 175 300 50 4,000 4,000 160 5,000 5,500 2,500 2,000 3,900 950 4,000 300 100 100 318 318 127 - 109 -9 50 41 0 - - - - - 1,840 - -774 -1,066 - - - - - - - - 0 0 - - - - - - - 0 - - - -
 - - - - - - - - - - - - - MR. P. RAMOTAR HEAD OF BUDGET AGENCY 0 0 - - - - - - - 0 - - - - - - - - - - - - - - - - - 39,698 6,643 596 2,184 582 2,086 191 617 387 33,055 20 175 300 50 4,000 5,840 160 4,226 4,434 2,500 2,000 3,900 950 4,000 300 100 100 2/151 AGENCY - 78 REGION 8: POTARO/SIPARUNI PROGRAMME - 783 EDUCATION DELIVERY CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 101,196 610 Appropriated Employment Expenditure 6111 Administrative 6112 Senior Technical 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 620 Other Charges 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6265 Other Transport, Travel and Postage 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6292 Dietary 6293 Refreshment and Meals 6302 Training (including Scholarships) 56,793 7,646 10,574 6,218 582 19,259 787 705 7,867 3,155 44,403 175 2,000 1,000 1,000 1,500 7,700 250 3,500 2,000 4,500 753 410 160 260 800 17,120 275 1,000 -1 -1 -1,506 798 182 - 230 59 - - 236 0 - -500 - -
 500 2,000 - -1,000 -1,000 - - - - - - - - - 0 0 - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - 44,222
MR. P. RAMOTAR HEAD OF BUDGET AGENCY 0 0 - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - 2/152 AGENCY - 78 REGION 8: POTARO/SIPARUNI PROGRAMME - 784 HEALTH SERVICES CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 52,960 -300 610 Appropriated Employment Expenditure 6112 Senior Technical 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 620 Other Charges 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6264 Vehicle Spares and Maintenance 6265 Other Transport, Travel and Postage 6271 Telephone Charges 6272 Electricity Charges 6281 Security Services 6282 Equipment Maintenance 6284 Other 6291 National and Other Events 6292 Dietary 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) - 446 - -947
753 400 200 400 900 150 3,700 675 0 - 446 - -947 - 200 172 129 -300 -1,350 - - 150 200 - - - -500 200 1,000 - - -100 100 - - - - - - 0 0 - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - 4,316
MR. P. RAMOTAR HEAD OF BUDGET AGENCY 0 0 - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - 2/153 AGENCY - 79 REGION 9: UPPER TAKATU/UPPER ESSEQUIBO PROGRAMME - 791 REGIONAL ADMINISTRATION & FINANCE CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 44,393 610 Appropriated Employment Expenditure 19,643 6111 Administrative 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 2,184 1,980 5,868 5,220 80 756 2,463 1,092 620 Other Charges 24,750 6211 Expenses Specific to the Agency 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6243 Janitorial and Cleaning Supplies 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6265 Other Transport, Travel and Postage 6271 Telephone Charges 6272 Electricity Charges 6281 Security Services 6282 Equipment Maintenance 6284 Other 6291 National and Other Events 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 6312 Subventions to Local Authorities 6,446 5 650 457 1,151 2,473 100 4,450 115 1,599 100 497 457 3,064 186 755 215 70 50 100 1,810
 0 0 -131 - 131 - - - -70 70 0 300 - - - - - 50 -300 - - - - 300 -300 - - -15 15 -50 - - 0 0 - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - 755
MR. D. KISSOON HEAD OF BUDGET AGENCY 0 0 - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - 2/154 AGENCY - 79 REGION 9: UPPER TAKATU/UPPER ESSEQUIBO PROGRAMME - 792 AGRICULTURE CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 610 Appropriated Employment Expenditure 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 620 Other Charges 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6243 Janitorial and Cleaning Supplies 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6284 Other 6291 National and Other Events 6294 Other 6302 Training (including Scholarships) 6,465 4,285 360 3,000 132 493 300 2,180 247 144 66 66 300 36 120 5 110 30 110 50 121 302 40 433 0 0 - - - - - 0 - - - - - - 110 - - - -110 - - - - - 0 0 - - - - - 0 - - - - - - - - - - - - - - - - 6,465 4,285 360 3,000 132 493 300 2,180 247 144 66 66 300 36 230 5 110 30 0 50 121 302 40 433 0 0 - - - - - 0 - - - - - - - - - - - - - - - - 6,465 5,975 4,285 360 3,000 132 493 300 2,180 247 144 66 66 300 36 230 5 110
MR. D. KISSOON HEAD OF BUDGET AGENCY 2/155 AGENCY - 79 REGION 9: UPPER TAKATU/UPPER ESSEQUIBO PROGRAMME - 793 PUBLIC WORKS CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 610 Appropriated Employment Expenditure 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 53,266 9,401 1,704 336 3,788 1,713 1,320 540 620 Other Charges 43,865 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6251 Maintenance of Roads 6252 Maintenance of Bridges 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6264 Vehicle Spares and Maintenance 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6284 Other 6294 Other 6321 Subsidies & Contributions to Local Orgs 20 162 36 95 4,619 4,789 181 5,627 3,805 1,350 1,460 3,989 21 54 40 438 436 200 16,543 0 0 - - - 300 -300 - 0 - - - - - - - - - - 100 - -20 60 -40 -50 150 -200 - 0 0 - - - - - - 0 - - - - - - - - - - - - - - - - - - - 53,266 51,972
- - - - - - - - - - - - - - - - - - MR. D. KISSOON HEAD OF BUDGET AGENCY 0 0 - - - - - - 0 - - - - - - - - - - - - - - - - - - - 53,266 9,401 1,704 336 3,788 2,013 1,020 540 43,865 20 162 36 95 4,619 4,789 181 5,627 3,805 1,350 1,560 3,989 1 114 0 388 586 0 16,543 2/156 AGENCY - 79 REGION 9: UPPER TAKATU/UPPER ESSEQUIBO PROGRAMME - 794 EDUCATION DELIVERY CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 225,538 610 Appropriated Employment Expenditure 176,820 6111 Administrative 6112 Senior Technical 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 620 Other Charges 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6265 Other Transport, Travel and Postage 6271 Telephone Charges 6272 Electricity Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6292 Dietary 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 28,800 40,488 12,600 1,272 57,480 105 3,720 22,875 9,480 48,718 278
-4,516 1,060 2,714 - 1,107 - -515 -690 840 0 - - - - - - - - - - - - - 300 -156 - - -131 287 -300 - - - 0 0 - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - 50
MR. D. KISSOON HEAD OF BUDGET AGENCY 0 0 - - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - 2/157 AGENCY - 79 REGION 9: UPPER TAKATU/UPPER ESSEQUIBO PROGRAMME - 795 HEALTH SERVICES CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 610 Appropriated Employment Expenditure 6112 Senior Technical 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 620 Other Charges 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6265 Other Transport, Travel and Postage 6271 Telephone Charges 6272 Electricity Charges 6282 Equipment Maintenance 6284 Other 6291 National and Other Events 6292 Dietary 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) -475 245 - -232 - 377 85 0 -
20 1,699 685 0 0 -475 245 - -232 - 377 85 0 - - - - - - 300 - -400 -44 - - 100 250 - -200 - -6 - - - 0 0 - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - 14
MR. D. KISSOON HEAD OF BUDGET AGENCY 0 0 - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - 2/158 AGENCY - 80 REGION 10: UPPER DEMERARA / UPPER BERBICE PROGRAMME - 801 REGIONAL ADMINISTRATION & FINANCE CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 610 Appropriated Employment Expenditure 6111 Administrative 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 620 Other Charges 6211 Expenses Specific to the Agency 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6243 Janitorial and Cleaning Supplies 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6265 Other Transport, Travel and Postage 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6293 Refreshment and Meals 6302 Training (including Scholarships) 6311 Rates and Taxes 6312 Subventions to Local Authorities 63,142 29,073 3,621 2,196 10,268 5,955 2,425 2,939 1,669 34,069 5,500 104 180 2,050 388 583 312 2,108 5 400 151 500 150 9,000 415 121 448 1,966 503
 825 200 8,160 523 523 3 288 205 49 -490 385 83 0 - - - - - - - 300 - 40 - - - - - - - - - -300 -40 - 0 0 - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - 151
MR. H. RODNEY HEAD OF BUDGET AGENCY 0 0 - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - 2/159 AGENCY - 80 REGION 10: UPPER DEMERARA / UPPER BERBICE PROGRAMME - 802 PUBLIC WORKS CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 56,925 610 Appropriated Employment Expenditure 3,170 6111 Administrative 6112 Senior Technical 6113 Other Technical and Craft Skilled 6115 Semi-Skilled Operatives and Unskilled 6117 Temporary Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance - 721 944 796 - 205 314 190 0 245 - - 105 140 - -49 18 31 620 Other Charges 53,755 -245 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6251 Maintenance of Roads 6253 Maintenance of Drainage and Irrigation Works 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6263 Postage, Telex and Cablegrams 6264 Vehicle Spares and Maintenance 6265 Other Transport, Travel and Postage 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6293 Refreshment and Meals 6294 Other 6302 Training (including
 Scholarships) 21 110 409 193 2,568 5,200 302 15,000 6,760 5,304 374 5 2,600 208 1,035 1,354 500 10,500 183 146 63 480 440 - - - 27 - - - -447 -150 -109 -57 - - - - -133 -336 1,136 - - 12 - -188 0 0 - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - 14,553
MR. H. RODNEY HEAD OF BUDGET AGENCY 0 0 - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - 2/160 AGENCY - 80 REGION 10: UPPER DEMERARA / UPPER BERBICE PROGRAMME - 803 EDUCATION DELIVERY CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 662,918 610 Appropriated Employment Expenditure 526,387 6111 Administrative 6112 Senior Technical 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 109,000 179,500 84,100 3,310 58,608 7,833 52,836 31,200 620 Other Charges 136,531 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6241 Rental of Buildings 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6264 Vehicle Spares and Maintenance 6265 Other Transport, Travel and Postage 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6293 Refreshment and Meals 6294 Other 6302 Training (including Scholarships) 700 14,902 5,500 4,750 1,118 1,500
 29,000 2,621 11,900 2,663 1,347 670 900 1,490 1,661 44,800 948 1,601 1,771 1,700 1,123 1,960 1,906 0 0 - - -468 - -336 765 -466 505 0 - -300 -200 - - 60 - - - -800 -300 - 100 100 -200 1,900 - - -60 - - -300 - 0 0 - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - 2,621
MR. H. RODNEY HEAD OF BUDGET AGENCY 0 0 - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - 2/161 AGENCY - 80 REGION 10: UPPER DEMERARA / UPPER BERBICE PROGRAMME - 804 HEALTH SERVICES CURRENT APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Acct.
Code Description Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 135,874 610 Appropriated Employment Expenditure 6112 Senior Technical 6113 Other Technical and Craft Skilled 6114 Clerical and Office Support 6115 Semi-Skilled Operatives and Unskilled 6116 Contracted Employees 6131 Other Direct Labour Costs 6133 Benefits and Allowances 6134 National Insurance 620 Other Charges 6221 Drugs and Medical Supplies 6222 Field Materials and Supplies 6223 Office Materials and Supplies 6224 Print and Non-Print Materials 6231 Fuel and Lubricants 6241 Rental of Buildings 6242 Maintenance of Buildings 6243 Janitorial and Cleaning Supplies 6255 Maintenance of Other Infrastructure 6261 Local Travel and Subsistence 6264 Vehicle Spares and Maintenance 6265 Other Transport, Travel and Postage 6271 Telephone Charges 6272 Electricity Charges 6273 Water Charges 6281 Security Services 6282 Equipment Maintenance 6283 Cleaning and Extermination Services 6284 Other 6291 National and Other Events 6292 Dietary 6293 Refreshment and Meals 6302 Training (including Scholarships) 55,605 9,668 20,915 665 7,211 2,840 1,400 10,366 2,540 80,269 22,587 7,239 5,429 1,100 2,926 100
 12,800 2,418 8,629 2,465 1,032 200 284 250 200 9,600 371 147 369 156 25 442 1,500 -523 -523 - -1,003 264 104 - - - 112 0 - - - - - - - - - -500 - 150 - -30 - - - - 250 30 100 - 0 0 - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - 2,652
MR. H. RODNEY HEAD OF BUDGET AGENCY 0 0 - - - - - - - - 0 - - - - - - - - - - - - - - - - - - - - - - - 2/162 AGENCY - 01 OFFICE OF THE PRESIDENT CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Project Code Title Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H TOTAL APPROPRIATION EXPENDITURE 334,418 0 213,500 547,918 0 547,918 514,817 514,360 33,558 457 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 12001 Guyana Defence Force 50,000 1200100 Guyana Defence Force 50,000 12002 Office & Residence Of The
 President 25,000 1200200 Office & Residence Of The President 25,000 12003 Marine Development - GDF 25,000 1200300 Marine Development - GDF 25,000 17001 Minor Works 40,000 1700100 Minor Works 40,000 24001 Land Transport 11,133 2400100 Land Transport 11,133 25001 Purchase Of Equipment 12,000 2500100 Purchase Of Equipment 12,000 28001 Pure Water Supply - G.D.F 2800100 Pure Water Supply - G.D.F 28002 Agri.
Development - G. D. F. 2800200 Agri.
Development - G. D. F. 33001 Geodetic Surveys 3300100 Geodetic Surveys 8,000 8,000 6,000 6,000 6,345 6,345 33002 National Land Registration 13,500 3300200 National Land Registration 13,500 - - - - - - - - - - - - - - - - - - - - - - - - - 50,000 50,000 25,000 25,000 25,000 25,000 10,000 50,000 10,000 50,000 4,200 4,200 - - - - - - - - - - 15,333 15,333 12,000 12,000 8,000 8,000 6,000 6,000 6,345 6,345 13,500 13,500 - - - - - - - - - - - - - - - - - - - - 2/ 163 AGENCY - 01 OFFICE OF THE PRESIDENT CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Project Code Title Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H TOTAL APPROPRIATION EXPENDITURE 334,418 0 213,500 547,918 0 547,918 514,817 514,360 33,558 457
 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 33003 Lands and Surveys 37,000 3300300 Lands and Surveys 37,000 34002 GO - INVEST 3400200 GO - INVEST 34003 Environmental Protection Agency 3400300 Environmental Protection Agency 7,400 7,400 2,500 2,500 34005 Infrastructure - G.D.F.
15,000 3400500 Infrastructure - G.D.F.
15,000 34006 National Parks Commission 3400600 National Parks Commission 34007 Government Information Agency 3400700 Government Information Agency 34008 Guyana Energy Agency 3400800 Guyana Energy Agency 44016 PSTAC 4401600 PSTAC 4,100 4,100 1,500 1,500 540 540 0 - 45021 National Communication Network 19,400 4502100 National Communication Network 19,400 51002 Equipment - G. D. F. 50,000 5100200 Equipment - G. D. F. 50,000 - - - - - - - - - - - - - - - - - - - - 87,300 124,300 87,300 124,300 - - - - - - - - - - - - 7,400 7,400 2,500 2,500 15,000 15,000 4,100 4,100 1,500 1,500 540 540 112,000 112,000 112,000 112,000 - - - - 19,400 19,400 50,000 50,000 2/ 164 - - - - - - - - - - - - - - - - - - - - MS J. WEBSTER HEAD OF BUDGET AGENCY 0 0 0 0 402 402 0 0 0 0 2 2 0 0 0 0 0 0 0 0 AGENCY - 03 MINISTRY OF FINANCE CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Project Code Title Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds
 Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H TOTAL APPROPRIATION EXPENDITURE 5,927,128 0 2,008,527 7,890,618 0 7,890,618 3,504,918 3,500,353 4,390,265 4,565 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 12022 Buildings 1202200 Buildings 2,500 2,500 19004 Basic Needs Trust Fund - 5 385,000 1900400 Basic Needs Trust Fund - 5 385,000 19019 Towns Development 95,000 1901900 Towns Development
 95,000 25023 Equipment 2502300 Equipment 4,000 4,000 26012 Statistical Bureau 26,000 2601200 Statistical Bureau 26,000 44004 Institutional Strengthening - Equipment 20,000 4400400 Institutional Strengthening - Equipment 20,000 44005 Student Loan Fund 340,000 4400500 Student Loan Fund 340,000 44007 Poverty Programme 350,000 4400700 Poverty Programme 350,000 44014 Public Sector Investment 21,000 4401400 Public Sector Investment 21,000 44015 Fiscal & Fin Mgmt Progr 4401502 Investment Component 44017 Carib Court of Justice - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2,500 2,500 385,000 385,000 49,963 49,963 4,000 4,000 26,000 26,000 20,000 20,000 340,000 340,000 350,000 350,000 21,000 21,000 215,800 215,800 215,800 215,800 1,760,000 1,760,000 4401700 Caribbean Court of Justice 2/ 1,760,000 165 1,760,000 - - - - - - - - - - - - - - - - - - - - - - - - 0
1,760,000 1,760,000 1,760,000 0 0 0 0 0 0 0 0 209 209 0 0 0 0 0 0 0 0 2 2 0 0 0 0 AGENCY - 03 MINISTRY OF FINANCE CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Project Code Title Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H TOTAL APPROPRIATION
 EXPENDITURE 5,927,128 0 2,008,527 7,890,618 0 7,890,618 3,504,918 3,500,353 4,390,265 4,565 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 45003 C.D.B 81,500 4500300 C.D.B 81,500 45005 Inter American Investment Corp 21,000 4500500 Inter American Investment Corp 21,000 45006 I.A.D.B 22,000 4500600 I.A.D.B 22,000 45007 NGO/Private Sector/Support Programme 4500700 NGO/Private Sector/Support Programme 5,000 5,000 45008 Guyana Revenue Authority 53,000 4500800 Guyana Revenue Authority 53,000 45009 Guyana Sugar Corporation 3,923,128 4500900 Guyana Sugar Corporation 3,923,128 45010 Loan To Public Corporation 105,000 4501000 Loan To Public Corporation 105,000 45011 Youth Initiative Programme 23,000 4501100 Youth Initiative Programme 23,000 45013 Linden Economic Advancement Programme 450,000 4501300 Linden Economic Advancement Programme 450,000 - - - - - - - - - - - - - - - - - - 32,727 114,227 32,727 114,227 - - - - - - - - - - - - - - - - 21,000 21,000 22,000 22,000 5,000 5,000 53,000 53,000 3,923,128 3,923,128 105,000 105,000 23,000 23,000 450,000 450,000 - - - - - - - - - - - - - - - - - - 105,000
2/ 166 MR. N. REKHA HEAD OF BUDGET AGENCY AGENCY - 04 MINISTRY OF FOREIGN AFFAIRS CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Project Code Title Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund
 Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 20,900 0 0 20,900 0 20,900 19,243 19,243 1,657 0 12005 Buildings 1200500 Buildings 5,000 5,000 24003 Land Transport 10,900 2400300 Land Transport 10,900 25011 Office Equipment & Furniture 2501100 Office Equipment & Furniture 5,000 5,000 - - - - - - - - - - - - 5,000 5,000 10,900 10,900 5,000 5,000 - - - - - - MS. E. HARPER HEAD OF BUDGET AGENCY 2/ 167 AGENCY - 07 PARLIAMENT OFFICE CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Project Code Title Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 20,000 25005 Parliament Building 20,000 2500500 Parliament Building 20,000 0 - - 6,000 26,000 6,000 6,000 26,000 26,000 0 - - 26,000 23,654 23,654 2,346 26,000 23,654 26,000
 23,654 23,654 23,654 2,346 2,346 0 0 0 MR. S. ISSACS HEAD OF BUDGET AGENCY 2/ 168 AGENCY - 08 OFFICE OF THE AUDITOR GENERAL CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Project Code Title Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under
 the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 32,125 0 0 32,125 0 32,125 9,739 9,739 22,386 0 12004 Buildings 1200400 Buildings 25003 Office Equipment & Furniture 2500300 Office Equipment & Furniture 625 625 2,500 2,500 44010 Institutional Strengthening 29,000 4401000 Institutional Strengthening 29,000 - - - - - - - - - - - - 625 625 2,500 2,500 29,000 29,000 - - - - - - MS. D ELLIS HEAD OF BUDGET AGENCY 2/ 169 AGENCY - 09 PUBLIC & POLICE SERVICE COMMISSIONS CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Project Code Title Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 25004 Public Service Commission 2500400 Public Service Commission 1,200 1,200 1,200 0 - - 0 - - 1,200 1,200 1,200 0 - - 1,200 1,199 1,199 1,200 1,200 1,199 1,199 1,199 1,199 1 1 1 0 0 0 MR J. GEER HEAD OF BUDGET AGENCY 2/ 170 AGENCY - 10 TEACHING SERVICE COMMISSION CAPITAL APPROPRIATION ACCOUNT
 FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Project Code Title Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 25008 Teaching Service
 Commission 2500800 Teaching Service Commission 5,700 5,700 5,700 0 - - 0 - - 5,700 5,700 5,700 0 - - 5,700 5,699 5,699 5,700 5,700 5,699 5,699 5,699 5,699 1 1 1 0 0 0 MR. F. VIEIRA HEAD OF BUDGET AGENCY 2/ 171 AGENCY - 11 ELECTIONS COMMISSION CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Project Code Title Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 17,000 25010 Guyana Elections Commission 17,000 2501000 Guyana Elections Commission 17,000 0 - - 3,122 20,122 3,122 3,122 20,122 20,122 0 - - 20,122 20,122 20,122 20,122 20,122 20,122 20,122 20,122 20,122 0 0 0 0 0 0 MR. G. BOODHOO HEAD OF BUDGET AGENCY 2/ 172 AGENCY - 13 MINISTRY OF LOCAL GOVERNMENT & REGIONAL DEVELOPMENT CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Project Code Title Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved
 Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 871,100 0 0 871,100 0 871,100 676,539 676,539 194,561 0 19005 Urban Development Programme 518,000 1900501 Administration 1900502 Civil Work 1900503 Consultancy 1900505 Design & Supervision 1900506 Equipment & Vehicles 61,991 345,009 70,000 32,000 9,000 19007 Project Development And Assistance 270,000 1900700 Project Development And Assistance 270,000 26013 Power Generation 2601300 Power Generation
 35001 Office Furniture And Equipment 3500100 Office Furniture And Equipment 3,000 3,000 1,100 1,100 36001 Solid Waste Disposal Programme 79,000 3600100 Solid Waste Disposal Programme 79,000 - - - - - - - - - - - - - - - - - - - - - - - - - - - - 518,000 61,991 345,009 70,000 32,000 9,000 270,000 270,000 3,000 3,000 1,100 1,100 79,000 79,000 - - - - - - - - - - - - - - MR. G. PERSAUD HEAD OF BUDGET AGENCY 2/ 173 AGENCY - 14 PUBLIC SERVICE MINISTRY CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Project Code Title Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 9,600 0 0 9,600 0 9,600 9,455 9,455 145 12073 Buildings 1207300 Buildings 25062 Office Furniture & Equipment 2506200 Office
 Furniture & Equipment 8,000 8,000 1,600 1,600 - - - - - - - - 8,000 8,000 1,600 1,600 - - - - 8,000 8,000 1,600 1,600 7,992 7,992 1,463 1,463 7,992 7,992 1,463 1,463 8 8 137 137 0 0 0 0 0 DR. N. K. GOPAUL HEAD OF BUDGET AGENCY 2/ 174 AGENCY - 15 MINISTRY OF FOREIGN TRADE & INTERNATIONAL COOPERATION CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Project Code Title Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C
 Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 2,800 0 0 2,800 0 2,800 2,739 2,739 61 12074 Building 1207400 Building 25063 Office Equipment & Furniture 2506300 Office Equipment & Furniture 200 200 2,600 2,600 - - - - - - - - 200 200 2,600 2,600 - - - - 200 200 2,600 2,600 180 180 2,559 2,559 180 180 2,559 2,559 20 20 41 41 0 0 0 0 0 MR. J. ISSACS HEAD OF BUDGET AGENCY 2/ 175 AGENCY - 16 MINISTRY OF AMERINDIAN AFFAIRS CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Project Code Title Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 66,000 0 3,000 69,000 0 69,000 65,626 65,626 3,374 0 14001 Amerindian Development Fund 60,000 1400100 Amerindian Development Fund 60,000 24030 Water Transport - Amerindian Affairs 2403000 Water Transport - Amerindian Affairs 24031 Land Transport 2403100 Land Transport 25064 Office Furniture & Equipment
 2506400 Office Furniture & Equipment 2,000 2,000 2,200 2,200 1,800 1,800 - - - - - - - - - - - - 3,000 3,000 - - 60,000 60,000 2,000 2,000 5,200 5,200 1,800 1,800 - - - - - - - - MR. R. BROTHERSON HEAD OF BUDGET AGENCY 2/ 176 AGENCY - 21 MINISTRY OF AGRICULTURE CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED
 31 DECEMBER 2004 Project Code Title Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H TOTAL APPROPRIATION EXPENDITURE 1,280,678 0 335,573 1,426,251 0 1,426,251 1,365,599 1,365,599 60,652 0 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 12011 Aquaculture Development 1201100 Aquaculture Development 2,000 2,000 13001 Agri Sector / Support Programme 185,000 1300100 Agri Sector / Support Programme 185,000 13002 Rehab.
Of D & I Areas 400,000 1300200 Rehab.

Of D & I Areas 400,000 13005 Purchase Of Equipment 210,000 1300500 Purchase Of Equipment 210,000 13006 Civil Works 65,000 1300600 Civil Works 65,000 17003 N. A. R. I.

1700300 N. A. R. I.
17004 Guyana School Of Agriculture 1700400 Guyana School Of Agriculture 17005 National Dairy Development Programme 1700500 National Dairy Development Programme 17007 Extension Services 1700700 Extension Services 8,500 8,500 3,000 3,000 4,300 4,300 1,400 1,400 - - - - - - - - - - - - - - - - - - - - 2,000 2,000 202,398 387,398 202,398 387,398 - - - - - - - - - - - - - - 400,000 400,000 20,000 20,000 65,000 65,000 8,500 8,500 3,000 3,000 4,300 4,300 1,400 1,400 501,953 59,094 54,695 164,939 10,150 169,496 0 43,579 - - - - - - - - - - - - - - - - - - - - - - - - - - Rural Support Project 1700801 Administration & Management 1700802 Civil Works - D & I 1700803 Civil Works - Other Infrastructure 1700804 Community Initiatives 1700805 Credit Services 1700806 Engineering & Supervision 1700807 Technical Support/Socio Economic Studies 368,778 57,211 86,336 83,298 13,502 84,496 14,664 29,271 -
 1,883 -31,641 31,641 -3,352 10,000 -14,664 6,133 133,175 - - 50,000 - 75,000 - 8,175 2/ 177 AGENCY - 21 MINISTRY OF AGRICULTURE CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Project Code Title Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H
 Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 1,280,678 0 335,573 1,426,251 0 1,426,251 1,365,599 1,365,599 60,652 0 17009 Agricultural Development 1700900 Agricultural Development 6,000 6,000 21001 Hydrometeorology 14,000 2100100 Hydrometeorology 14,000 25013 Project Evaluation & Equipment 2501300 Project Evaluation & Equipment 33007 Intermediate Savannahs - Agri Project 3300700 Intermediate Savannahs - Agri Project 33008 New Guyana Marketing Corporation 3300800 New Guyana Marketing Corporation 47001 General Administration 4700100 General Administration 1,200 1,200 2,500 2,500 3,000 3,000 6,000 6,000 - - - - - - - - - - - - - - - - - - - - - - - - 6,000 6,000 14,000 14,000 1,200 1,200 2,500 2,500 3,000 3,000 6,000 6,000 - - - - - - - - - - - - DR. D. PERMAUL HEAD OF BUDGET AGENCY 2/ 178 AGENCY - 23 MINISTRY OF TOURISM, COMMERCE AND INDUSTRY CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Project Code Title Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available
 F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 38,600 0 0 38,600 0 38,600 33,712 33,712 4,888 0 12023 Building 1202300 Building 25024 Office Equipment 2502400 Office Equipment 41001 Tourism Development 4100100 Tourism Development 6,500 6,500 1,700 1,700 5,400 5,400 45015 Industrial Development 20,000 4501500 Industrial
 Development 20,000 47002 Administration And Management 4700200 Administration And Management 47003 Bureau of Standards 4700300 Bureau of Standards 0 - 5,000 5,000 - - - - - - - - - - - - - - - - - - - - - - - - 6,500 6,500 1,700 1,700 5,400 5,400 20,000 20,000 0 0 5,000 5,000 - - - - - - - - - - - - M. W. HAMILTON (ag.)
HEAD OF BUDGET AGENCY 2/ 179 AGENCY - 31 MINISTRY OF PUBLIC WORKS AND COMMUNICATIONS CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Project Code Title Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H TOTAL APPROPRIATION EXPENDITURE 7,397,200 0 1,162,732 8,605,586 400,000 9,005,586 8,415,475 8,415,475 590,111 0 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 11001 Demerara Harbour Bridge 24,000 1100100 Demerara Harbour Bridge 24,000 12018 Government Buildings 26,000 1201800 Government Buildings 26,000 12019 Infrastructural Development 11,000 1201900 Infrastructural Development 11,000 12020 Regional Airport Project 1202000 Regional Airport Project 500 500 12069 Bridges 2,175,700 - - - - - - - - - 1206901 Berbice River Crossing 1206902 Civil Works 1206903 Credit Fees and Interest 1206904 Design & Supervision 1206906 Road Maintenance System / Maintenance 1206907 Road Safety 1206908 Technical Cooperation 30,000 1,574,809 - 225,700 280,191 50,000 15,000 45,000 6,883 - -25,700 25,700 -49,990 -1,893 12070 Road Rehabilitation / Construction 57,932 1207000 Road Rehabilitation / Construction 57,932 12071 Mahaica-Rosignol Roads/Studies 1,813,500 - - - 1207101 Civil Works 1207102 Design and Supervision 1207103
 Studies 1207104 Weight Control Programme 1,610,000 101,000 100,000 2,500 -222,419 69,944 154,475 -2,000 12072 Admin And Management 155,000 1207200 Admin And Management 155,000 - - - - 24,000 24,000 400,000 426,000 400,000 426,000 - - - - - - - - - - - - - - - - - - - - - 11,000 11,000 500 500 2,175,700 75,000 1,581,692 0 200,000 305,891 10 13,107 57,932 57,932 1,813,500 1,387,581 170,944 254,475 500 155,000 155,000 - - - - - - - - - - - - - - - - - - - - - - - - - 24,000 24,000 24,000 24,000 24,000 24,000 0
- - - 2/ 180 AGENCY - 31 MINISTRY OF PUBLIC WORKS AND COMMUNICATIONS CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Project Code Title Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H TOTAL APPROPRIATION EXPENDITURE 7,397,200 0 1,162,732 8,605,586 400,000 9,005,586 8,415,475 8,415,475 590,111 0 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 12078 West Demerara/Four Lane Road 522,068 1207801 Civil Works 1207802 Design and Supervision 472,068 50,000 14003 Dredging - Equipment 70,000 1400300 Dredging - Equipment 70,000 14015 Bartica\Issano\Mahdia Road
 14,500 1401500 Bartica\Issano\Mahdia Road 14,500 14016 Black Bush Polder Road 12,000 1401600 Black Bush Polder Road 12,000 14017 Bridges 35,000 1401700 Bridges 35,000 14018 Miscellaneous Roads 500,000 1401800 Miscellaneous Roads 500,000 14019 Urban Roads/Drainage 95,000 1401900 Urban Roads/Drainage 95,000 15004 Essequibo And West Demerara 129,000 1500400 Essequibo And West Demerara 129,000 15006 West Coast Berbice 305,000 1500600 West Coast Berbice 305,000 15007 Emergency Works 450,000 1500700 Emergency
 Works 450,000 - - - - - - - - - - - - - - - - - - - - - 477,932 1,000,000 0 1,000,000 975,000 975,000 25,000 477,932 - 950,000 50,000 - - - - 70,000 70,000 14,500 14,500 11,000 23,000 11,000 23,000 - - - - 35,000 35,000 500,000 500,000 100,000 195,000 100,000 195,000 65,000 194,000 65,000 194,000 108,800 413,800 108,800 413,800 - - 450,000 450,000 - - - - - - - - - - - - - - - - - - - - 2/ 181 AGENCY - 31 MINISTRY OF PUBLIC WORKS AND COMMUNICATIONS CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Project Code Title Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H
 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 7,397,200 16001 Air Transport Reform Programme 543,000 0 - 1600101 Administration 1600102 Civil Works 1600103 Consultancy 1600104 Design & Supervision 1600105 Equipment 18,000 380,000 50,000 40,000 55,000 - -75,938 25,659 15,659 34,620 16002 Hinterland / Coastal Airstrip 80,000 1600200 Hinterland / Coastal Airstrip 80,000 16003 Equipment - Civil Aviation 15,000 1600300 Equipment - Civil Aviation 15,000 16004
 Stellings 30,000 1600400 Stellings 30,000 16005 Airport Security 15,000 1600500 Airport Security 15,000 17010 Minor Works 1701000 Minor Works 25021 Office Equipment 2502100 Office Equipment 5,000 5,000 1,000 1,000 26010 Navigational Aids 20,000 2601000 Navigational Aids 20,000 26011 Electrification Programme 100,000 2601100 Electrification Programme 100,000 - - - - - - - - - - - - - - - - 1,162,732 8,605,586 400,000 9,005,586 8,415,475 8,415,475 590,111 0 - - - - - - - - - - - - - - - - - - - - - - 543,000 18,000 304,062 75,659 55,659 89,620 80,000 80,000 15,000 15,000 30,000 30,000 15,000 15,000 5,000 5,000 1,000 1,000 20,000 20,000 0 543,000 494,433 494,433 48,567 - - - - - - - - - - - - - - - - - - - 2/ 182 AGENCY - 31 MINISTRY OF PUBLIC WORKS AND COMMUNICATIONS CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Project Code Title Approved Allotment (Allotment1) A Allotment
 Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 7,397,200 0 1,162,732 8,605,586 400,000 9,005,586 8,415,475 8,415,475 590,111 0 27001 Reconditioning/Construction Of Ships 85,000
 2700100 Reconditioning/Construction Of Ships 85,000 27002 Reconditioning Of Ferry Vessels 85,000 2700200 Reconditioning Of Ferry Vessels 85,000 47002 Administration And Management 22,000 4700200 Administration And Management 22,000 - - - - - - - - - - - - 85,000 85,000 85,000 85,000 22,000 22,000 - - - - - - MR. B. BALRAM HEAD OF BUDGET AGENCY 2/ 183 AGENCY - 41 MINISTRY OF EDUCATION CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Project Code Title Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H TOTAL APPROPRIATION EXPENDITURE 1,900,468 0 76,500 1,976,968 0 1,976,968 1,675,935 1,675,935 301,033 0 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 12059 Nursery, Primary and Secondary Schools 50,000 1205900 Nursery, Primary and Secondary Schools 50,000 12060 President's College 1206000 President's College 12061 Craft Production and Design 1206100 Craft Production and Design 12062 Building - National Library 1206200 Building - National Library 12063 Critchlow Labour College 1206300 Critchlow Labour College
 12064 Kuru Kuru College 1206400 Kuru Kuru College 5,000 5,000 1,800 1,800 6,000 6,000 1,900 1,900 1,800 1,800 12066 University Of Guyana - Turkeyen 30,000 1206600 University Of Guyana - Turkeyen 30,000 12067 University of Guyana - Berbice 73,000 1206700 University of Guyana - Berbice 73,000 12075 Basic Education Access & Mgt.
Support Programme 1207501 Admin & Expenses 1207502 Civil Works 1207503 Monitoring & Evaluation 1207504 Organisational & Human Resource Capacity 1207505 School Performance 1207506 Vehicle & Equipment 1207507 Credit Fees and Interest 450,286 63,000 277,286 20,000 31,000 36,000 13,000 10,000 - - - - - - - - - - - - - - - - - -902 -96,697 9,910 -14,824 112,312 -10,599 800 6,500 6,500 56,500 56,500 - - - - - - - - - - - - - - - - - - - - - - 5,000 5,000 1,800 1,800 6,000 6,000 1,900 1,900 1,800 1,800 30,000 30,000 73,000 73,000 450,286 62,098 180,589 29,910 16,176 148,312 2,401 10,800 2/ 184 - - - - - - - - - - - - - - - - - - - - - - - - AGENCY - 41 MINISTRY OF EDUCATION CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Project Code Title Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding
 Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H TOTAL APPROPRIATION EXPENDITURE 1,900,468 0 76,500 1,976,968 0 1,976,968 1,675,935 1,675,935 301,033 0 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 26029 Guyana Basic Education Training 20,000 2602900 Guyana Basic Education Training 20,000 26030 New Amsterdam Technical Institute 10,000 2603000 New Amsterdam
 Technical Institute 10,000 26031 Other Equipment 2603100 Other Equipment 4,100 4,100 26032 G.T.I 112,000 2603200 G.T.I 112,000 26033 G.I.T.C 2603300 G.I.T.C 26034 Carnegie School Of Home Economics 2603400 Carnegie School Of Home Economics 5,000 5,000 3,600 3,600 26035 School Furniture & Equipment 20,000 2603500 School Furniture & Equipment 20,000 26036 Resource Development Centre 2603600 Resource Development Centre 4,000 4,000 26037 Development Of Text Books 23,000 2603700 Development Of Text Books 23,000 26038 Secondary Reform Project 789,982 - - - - - - - - - - - - - - - - - - - - 70,000 90,000 70,000 90,000 - - - - - - - - - - - - - - - - - 10,000 10,000 4,100 4,100 112,000 112,000 5,000 5,000 3,600 3,600 20,000 20,000 4,000 4,000 23,000 23,000 789,982 - - - - - - - - - - - - - - - - - - - 2/ 185 AGENCY - 41 MINISTRY OF EDUCATION CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Project Code Title Approved Allotment (Allotment1) A Allotment
 Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 1,900,468 0 76,500 1,976,968 0 1,976,968 1,675,935 1,675,935 301,033 0 2603801 Civil Works 2603802 Consultancy 2603803 Goods 2603804
 Operating Expenditure 2603805 Training 634,234 111,922 11,725 24,551 7,550 -18,190 7,959 -7,831 835 17,227 26039 Guyana Education Access Project 279,000 - 2603901 Civil Works 2603902 Furniture / Equipment / Books 2603903 Technical Cooperation 250,000 14,000 15,000 -13,894 5,534 8,360 45019 Linden Technical Institute 10,000 4501900 Linden Technical Institute 10,000 - - - - - - - - - - - - - 616,044 119,881 3,894 25,386 24,777 279,000 236,106 19,534 23,360 10,000 10,000 - - - - - - - - - - - MR. P. KANDHI HEAD OF BUDGET AGENCY 2/ 186 AGENCY - 44 MINISTRY OF CULTURE, YOUTH AND SPORTS CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Project Code Title Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H TOTAL APPROPRIATION EXPENDITURE 46,800 0 0 46,800 0 46,800 46,764 46,764 36 0 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 12056 Building - Cultural
 Centre 1205600 Building - Cultural Centre 12057 Building - Central Ministry 1205700 Building - Central Ministry 12058 Umana Yana 1205800 Umana Yana 18001 Youth 1800100 Youth 24026 National School of Dance 2402600 National School of Dance 25058 Museum Development 2505800 Museum Development 25059 Office Equipment & Furniture 2505900 Office Equipment & Furniture 3,500 3,500 800 800 1,000 1,000 2,200 2,200 1,500 1,500 2,900 2,900 300 300 26026 Entrepreneurial Skills Training 16,000 2602600 Entrepreneurial Skills
 Training 16,000 44009 Burrowes School Of Arts 4400900 Burrowes School Of Arts 1,500 1,500 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 3,500 3,500 800 800 1,000 1,000 2,200 2,200 1,500 1,500 2,900 2,900 300 300 16,000 16,000 1,500 1,500 - - - - - - - - - - - - - - - - - - 2/ 187 AGENCY - 44 MINISTRY OF CULTURE, YOUTH AND SPORTS CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Project Code Title Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 46,800 0 0 46,800 0 46,800 46,764 46,764 36 0 45016 National Trust 4501600 National Trust 45017 National Archives 4501700 National Archives 45018 National Sports Commission 4501800 National Sports Commission 5,600 5,600 2,500 2,500 9,000 9,000 -
 - - - - - - - - - - - 5,600 5,600 2,500 2,500 9,000 9,000 - - - - - - MR. K. BOOKER HEAD OF BUDGET AGENCY 2/ 188 AGENCY - 45 MINISTRY OF HOUSING & WATER CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Project Code Title Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C
 Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H TOTAL APPROPRIATION EXPENDITURE 2,585,345 0 368,565 2,953,910 707,252 3,661,162 3,227,750 3,227,750 433,412 0 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 12021 Buildings 1202100 Buildings 500 500 19008 Low Income Settlement Programme 1,128,000 - - - 1900801 Administration And Management 1900802 Civil Works 1900803 Design And Supervision 1900804 Technical Assistance / H.R.D 38,000 970,000 60,000 60,000 -4,098 - - 4,098 - - - - - - - 19009 Infrastructural Development & Building 200,000 1900900 Infrastructural Development & Building 200,000 19010 Development Of Housing Areas 10,000 1901000 Development Of Housing Areas 10,000 25022 Equipment 2502200 Equipment 820 820 28007 Water Supply Technical Assistance/Rehab 741,025 2800701 Administration And Supervision 2800702 Billing System IT 2800703 Design And Supervision 2800704 Hygiene Promotion Programme 2800705 Institutional Strengthening 2800706 Major Water Systems 2800707 Management Contract 2800708 Minor Water Systems 2800709 Consultancy 1,755 19,404 20,596 5,000 1,300 196,902 180,000 311,068 5,000 - - - - - - - - - - - - - - - - 500 500 - - 500 500 500 500 500 500 0 0 1,128,000 297,590 1,425,590 1,395,589 1,395,589 30,001 33,902 970,000 60,000 64,098 - 259,620 34,519 3,451 33,902 1,229,620 94,519 67,549
 33,899 1,199,622 94,519 67,549 33,899 1,199,622 94,519 67,549 74,000 274,000 326,000 600,000 596,752 596,752 74,000 274,000 326,000 600,000 596,752 596,752 - - - - 10,000 55,499 65,499 65,499 10,000 55,499 65,499 65,499 820 820 - - 820 820 810 810 65,499 65,499 810 810 3 29,998 0 0 3,248 3,248 0 0 10 10 135,816 876,841 28,163 905,004 874,011 874,011 30,993 - - - - - - 135,816 - - 1,755 19,404 20,596 5,000 1,300 196,902 315,816 311,068 5,000 - - - - - - - 28,163 - 1,755 19,404 20,596 5,000 1,300 196,902
28,163 - 2/ 189 AGENCY - 45 MINISTRY OF HOUSING & WATER CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Project Code Title Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 2,585,345 0 368,565 2,953,910 707,252 3,661,162 3,227,750 3,227,750 433,412 0 28008 Rural Water Supply (Hinterland) 55,000 2800800 Rural Water Supply (Hinterland) 55,000 28009 Coastal Water Supply 185,000 2800900 Coastal Water Supply 185,000 28010 Linmine 2801000 Linmine 5,000 5,000 28011 Georgetown Remedial and Sewage Project Phase 2 260,000 2801101 Admin & Engineering 2801102 Civil Works 30,000 230,000 - - - - - - - - - - - - - 55,000 55,000 185,000 185,000 158,749 163,749 158,749 163,749 - - - 260,000 30,000 230,000 - - - - - - - - - 55,000 10,389 10,389 44,611 55,000 10,389 10,389 44,611 185,000 120,451 120,451 64,549 185,000 120,451 120,451 64,549 163,749 163,749 163,749 163,749 163,749 163,749 260,000 30,000 230,000
 0 0 0 0 0 0 0 0 260,000 30,000 230,000 0 0 0 0 0 0 0 0 0 MS. C. MOORE HEAD OF BUDGET AGENCY 2/ 190 AGENCY - 46 GEORGETOWN PUBLIC HOSPITAL CORPORATION CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Project Code Title Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total
 Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 40,000 0 0 40,000 0 40,000 29,000 26,576 13,424 2,424 45002 Georgetown Public Hospital Corporation 4500201 Buildings 4500202 Equipment 4500203 Equipment - Medical 4500204 Land & Water Transport 40,000 - 15,000 25,000 - - - - - - 0 - - - - 40,000 - 15,000 25,000 - - - - - - 40,000 29,000 26,576 13,424 0 15,000 25,000 0 0 5,000 24,000 0 0 4,666 21,910 0 0 10,334 3,090 0 2,424 0 334 2,090 0 MR. M. KHAN HEAD OF BUDGET AGENCY 2/ 191 AGENCY - 47 MINISTRY OF HEALTH CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Project Code Title Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H TOTAL APPROPRIATION EXPENDITURE 800,325 0 126,748 927,073 0 927,073 811,902 811,850 115,223 52 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 12017 Ministry of Health - Buildings 28,650 1201700 Ministry of Health - Buildings 28,650 12076 New Amsterdam Hospital 448,600 1207600 New Amsterdam Hospital 448,600 12077 Doctors Quarters 25,000 1207700 Doctors Quarters 25,000 24011 Land And Water Transport 2401100 Land And Water Transport 25018
 Office Furniture And Equipment 2501800 Office Furniture And Equipment 4,550 4,550 500 500 25019 Equipment - Medical 10,000 2501900 Equipment - Medical 10,000 25020 Equipment 2502000 Equipment 2,000 2,000 44001 Technical Assistance 43,300 4400100 Technical Assistance 43,300 44002 HIV/AIDS 105,725 4400200 HIV/AIDS 105,725 - - - - - - - - - - - - - - - - - - - - 28,650 28,650 12,260 460,860 12,260 460,860 - - - - - - - - - - 25,000 25,000 4,550 4,550 500 500 10,000 10,000 2,000 2,000 45,622 88,922 45,622 88,922
 68,866 174,591 68,866 174,591 - - - - - - - - - - - - - - - - - - 2/ 192 AGENCY - 47 MINISTRY OF HEALTH CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Project Code Title Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 800,325 0 126,748 927,073 0 927,073 811,902 811,850 115,223 52 44003 Nutrition Programme 109,000 4400300 Nutrition Programme 109,000 44012 Health Sector Programme 23,000 4401200 Health Sector Programme 23,000 - - - - - - - - 109,000 109,000 23,000 23,000 - - - - 109,000 36,280 36,228 72,772 109,000 36,280 36,228 72,772 23,000 23,000 9,822 9,822 9,822 9,822 13,178 13,178 52 52 0 0 MS. S. ROOPNAUTH HEAD
 OF BUDGET AGENCY 2/ 193 AGENCY - 48 MINISTRY OF LABOUR, HUMAN SERVICES & SOCIAL SECURITY CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Project Code Title Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H
 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 12068 Buildings 1206800 Buildings 962,600 6,000 6,000 19018 SIMAP Phase III 949,700 1901801 Administration 1901802 Building 1901803 Community Development 1901804 Consultancy 1901805 Drainage & Irrigation 1901806 Equipment 1901807 Health 1901808 Other Infrastructure 1901810 Roads 1901811 Schools 1901812 Vehicle 1901813 Water & Sanitation 25060 Office Equipment 2506000 Office Equipment 25061 Equipment 2506100 Equipment 110,000 10,000 211,500 61,000 85,000 1,500 14,600 10,400 245,000 117,200 10,000 73,500 2,100 2,100 4,800 4,800 0 - - - 1,845 -1,702 - - - 42 - - - - - -185 - - - - 0 962,601 0 962,601 331,788 331,786 630,815 2 - - - - - - - - - - - - - - - - - - - 6,000 6,000 949,701 111,845 8,299 211,500 61,000 85,000 1,542 14,600 10,400 245,000 117,200 10,000 73,315 2,100 2,100 4,800 4,800 - - - - - - - - - - - - - - - - - - - MR. T. THOMAS (ag.)
HEAD OF BUDGET AGENCY 2/ 194 AGENCY - 51 MINISTRY OF HOME AFFAIRS CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Project Code Title Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H TOTAL APPROPRIATION EXPENDITURE 367,950 0 89,769 457,719 57,944 515,663 492,120 491,861 23,802 259 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 12006 Buildings - Prisons 25,000 1200600 Buildings - Prisons 25,000 12007 Police Stations & Buildings 90,000 1200700 Police Stations & Buildings 90,000 12008 Fire Ambulances & Stations 25,000 1200800 Fire Ambulances & Stations 25,000 12009 Buildings - Home Affairs 1200900 Buildings - Home Affairs 17002 General Registrar's Office 1700200 General Registrar's Office 2,500 2,500 4,000 4,000 24004 Land & Water Transport - Police 100,000 2400400 Land & Water Transport - Police 100,000 24006 Land & Water Transport - Fire 16,000 2400600 Land & Water Transport - Fire 16,000 24007 Land & Water Transport - Prisons 2400700 Land & Water Transport - Prisons 2,350 2,350 25012 Equipment & Furniture - Police 15,500 2501200 Equipment & Furniture - Police 15,500 26001 Equipment - Police 70,000 2600100 Equipment - Police 70,000 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 25,000
 25,000 90,000 90,000 25,000 25,000 2,500 2,500 4,000 4,000 - - - - - - - - - - - - 1,082 1,082 - - 38,942 38,942 38,942
18,025 - - 1,082 1,082 - - 2/ 195 AGENCY - 51 MINISTRY OF HOME AFFAIRS CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Project Code Title Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 367,950 0 89,769 457,719 57,944 515,663 492,120 491,861 23,802 259 26002 Comm.
Equipment - Fire 2600200 Comm.
Equipment - Fire 26003 Tools & Equipment - Fire 2600300 Tools & Equipment - Fire 26004 Other Equipment - Prisons 2600400 Other Equipment - Prisons 26005 Agri Equipment - Prisons 2600500 Agri Equipment - Prisons 26006 Equipment (Home Affairs) 2600600 Equipment (Home Affairs) 26007 Office Equipment And Furniture - Fire 2600700 Office Equipment And Furniture - Fire 26008 Office Equipment And Furniture - Home Affairs 2600800 Office Equipment & Furniture-Home Affairs 26009 Police Complaints Authority 2600900 Police Complaints Authority 3,500 3,500 6,000 6,000 2,800 2,800 2,300 2,300 600 600 1,000 1,000 1,100 1,100 300 300 - - - - - - - - - - - - - - - - 0 - 3,500 3,500 12,201 18,201 12,201 18,201 5,481 5,481 - - - - 592 592 - - - - 8,281 8,281 2,300 2,300 600 600 1,592 1,592 1,100 1,100 300 300 0 - - - - - - - - - - - - - - - TOTAL APPROPRIATION EXPENDITURE 367,950 - 89,769 457,719 57,944 515,663 492,120 491,861 23,802 259 MS. A. JOHNSON HEAD OF BUDGET AGENCY 2/ 196 AGENCY - 52 MINISTRY OF LEGAL AFFAIRS CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Project Code Title Approved Allotment (Allotment1) A Allotment Transfer (Virement) B
 Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H TOTAL APPROPRIATION EXPENDITURE 97,500 0 38,472 135,972 0 135,972 115,688 115,676 20,296 12 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 12013 Buildings 1201300 Buildings 3,000 3,000 12014 Supreme/Magistrate Court 17,000 1201400
 Supreme/Magistrate Court 17,000 12015 Buildings 1201500 Buildings 1,000 1,000 15003 Strengthening of the Registry 70,000 1500300 Strengthening of the Registry 70,000 24010 Land And Water Transport 2401000 Land And Water Transport 25014 Equipment 2501400 Equipment 25015 Equipment 2501500 Equipment 25016 Furniture And Equipment 2501600 Furniture And Equipment 25017 Equipment 2501700 Equipment - - 3,000 3,000 600 600 2,000 2,000 900 900 - - - - - - - - - - - - - - - - - - - - - - - - 3,000 3,000 17,000 17,000 1,000 1,000 18,589 88,589 18,589 88,589 9,926 9,926 9,957 9,957 - - - - - - 9,926 9,926 12,957 12,957 600 600 2,000 2,000 900 900 - - - - - - - - - - - - - - - - - - 2/ 197 MS. M. ALLY HEAD OF BUDGET AGENCY AGENCY - 56 PUBLIC PROSECUTIONS CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Project Code Title Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G
 Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 25007 Director Of Public Prosecution 2500700 Director Of Public Prosecution 2,000 2,000 2,000 0 - - 0 - - 2,000 2,000 2,000 0 - - 2,000 1,995 1,995 2,000 2,000 1,995 1,995 1,995 1,995 5 5 5 0 0 0 MS. ROXANNE GEORGE (ag.)
HEAD OF BUDGET AGENCY 2/ 198 AGENCY - 58 PUBLIC SERVICE APPELLATE TRIBUNAL CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Project Code Title Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 25009 Public Service Appellate Tribunal 2500900 Public Service Appellate Tribunal 2,000 2,000 2,000 0 - - 0 - - 2,000 2,000 2,000 0 - - 2,000 1,998 1,998 2,000 2,000 1,998 1,998 1,998 1,998 2 2 2 0 0 0 MR. T. KING HEAD OF BUDGET AGENCY 2/ 199 AGENCY - 59 ETHNIC RELATIONS COMMISSION CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Project Code Title Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 25065 Ethnic Relations Commission 2506500 Ethnic Relations Commission 1,100 1,100 1,100 0 - - 764 1,864 764 764 1,864 1,864 0 - - 1,864 1,799 1,799
 1,864 1,864 1,799 1,799 1,799 1,799 65 65 65 0 0 0 MR. B. BENN HEAD OF BUDGET AGENCY 2/ 200 AGENCY - 71 REGION 1: BARIMA/WAINI CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Project Code Title Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under
 the Approved Drawing Rights J=G-H TOTAL APPROPRIATION EXPENDITURE 81,628 0 69,300 150,928 13,000 163,928 137,878 137,878 26,050 0 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 11002 Bridges 1100200 Bridges 12024 Buildings - Health 1202400 Buildings - Health 4,150 4,150 6,000 6,000 12026 Buildings - Education 21,500 1202600 Buildings - Education 21,500 14004 Roads 17,828 1400400 Roads 17,828 19011 Agricultural Development 11,000 1901100 Agricultural Development 11,000 24015 Land And Water Transport 2401500 Land And Water Transport 25025 Furniture And Equipment - Admin 2502500 Furniture And Equipment - Admin 25026 Furniture And Equipment - Education 2502600 Furniture And Equipment - Education 25027 Furniture - Staff Quarters 2502700 Furniture - Staff Quarters 25028 Furniture And Equipment - Health 2502800 Furniture And Equipment - Health 2,700 2,700 500 500 3,000 3,000 350 350 4,600 4,600 - - - - - - - - - - - - - - - - - - - - - - 1,000 1,000 4,150 4,150 7,000 7,000 23,000 44,500 23,000 44,500 - - - - - - 4,150 4,150 7,000 7,000 4,100 4,100 7,000 7,000 44,500 35,500 44,500 35,500 22,000 39,828 13,000 52,828 52,828 22,000 39,828 13,000 52,828 52,828 - - - - - - - - - - - - 11,000 11,000 2,700 2,700 500 500 3,000 3,000 350 350 4,600 4,600 - - - - - - - - - - - - 4,000
7,000 35,500 35,500 52,828 52,828 4,000 4,000 2,700 2,700 500 500 3,000 3,000 350 350 4,600 4,600 50 50 0 0 9,000 9,000 0 0 7,000 7,000 2/ 201 AGENCY - 71 REGION 1: BARIMA/WAINI CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Project Code Title Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2)
 G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 81,628 0 69,300 150,928 13,000 163,928 137,878 137,878 26,050 26014 Power Supply 2601400 Power Supply - - 26015 Other Equipment 10,000 2601500 Other Equipment 10,000 - - - - 23,300 23,300 23,300 23,300 - - 10,000 10,000 - - - - 23,300 23,300 23,300 23,300 10,000 10,000 0 0 23,300 23,300 0 0 0 0 10,000 10,000 0 0 0 0 0 MR.
I. DASS HEAD OF BUDGET AGENCY 2/ 202 AGENCY - 72 REGION 2: POMEROON/SUPENAAM CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Project Code Title Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 11003 Bridges 1100300 Bridges 171,340 5,500 5,500 12027 Buildings - Health 12,500 0 - - - - - - 5,500 5,500 12,500 - - - 5,500 5,500 4,884 4,884 4,884 4,884 12,500 11,534 11,534 0 171,340 0 171,340 167,451 167,451 3,889 0 1202700 Buildings - Health 12,500 -- 12,500 - 12,500 11,534 11,534 12028 Buildings - Education 14,500 1202800 Buildings - Education 14,500 12029 Buildings - Administration 1202900 Buildings - Administration 1,000 1,000 13007 Misc.
D & I Works 73,000 1300700 Misc.
D & I Works 73,000 14005 Roads 37,200 1400500 Roads 37,200 19012 Land Development 11,000 1901200 Land Development 11,000 24016 Land & Water Transport 2401600 Land & Water Transport 25029 Furniture & Equipment - Education 2502900 Furniture & Equipment - Education 25030 Furniture & Equipment - Administration 2503000 Furniture & Equipment - Administration 1,240 1,240 2,500 2,500 800 800 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 14,500 14,500 1,000 1,000 73,000 73,000 37,200 37,200 11,000 11,000 1,240 1,240 2,500 2,500 800 800 - - - - - - - - - - - - - - - - 2/ AGENCY - 72 REGION 2: POMEROON/SUPENAAM CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Project Code Title Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION
 EXPENDITURE 171,340 26016 Furniture & Equipment - Health 2601600 Furniture & Equipment - Health 44008 Other Equipment 4400800 Other Equipment 7,100 7,100 5,000 5,000 0 - - - - 0 171,340 0 171,340 167,451 167,451 3,889 - - - - 7,100 7,100 5,000 5,000 - - - - 7,100 7,100 5,000 5,000 6,415 6,415 4,990 4,990 6,415 6,415 4,990 4,990 685 685 10 10 0 0 0 0 0 MR. S. MEUSAI HEAD OF BUDGET AGENCY 2/ 204 AGENCY - 73 REGION 3: ESSEQUIBO ISLANDS / WEST DEMERARA CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31
 DECEMBER 2004 Project Code Title Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H TOTAL APPROPRIATION EXPENDITURE 134,415 0 0 134,415 0 134,415 122,448 121,917 12,498 531 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 11004 Bridges 1100400 Bridges 9,800 9,800 12030 Buildings - Education 27,000 1203000 Buildings - Education 27,000 12031 Buildings - Health 19,000 1203100 Buildings - Health 19,000 13008 Agricultural Development - D & I 29,315 1300800 Agricultural Development - D & I 29,315 14006 Roads 25,000 1400600 Roads 25,000 19013 Land Development 10,000 1901300 Land Development 10,000 24017 Land And Water Transport 2401700 Land And Water Transport 25031 Equipment - Health 2503100 Equipment - Health 25032 Furniture & Equipment - Administration 2503200 Furniture & Equipment - Administration 25033 Furniture & Equipment - Education 2503300 Furniture & Equipment - Education 5,000 5,000 6,000 6,000 300 300 3,000 3,000 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 9,800 9,800 27,000 27,000 19,000 19,000 29,315 29,315 25,000 25,000 10,000 10,000 5,000 5,000 6,000 6,000 300 300 3,000 3,000 2/ 205 - - - - - - - - - - - - - - - - - - - - 9,800 9,800 9,800 9,800
- - - - - - - - - - - - - MR. N. RAMKISSON HEAD OF BUDGET AGENCY 0 0 13 13 501 501 0 0 0 0 0 0 0 0 0 0 0 0 17
 17 AGENCY - 74 REGION 4: DEMERARA/MAHAICA CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Project Code Title Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H TOTAL APPROPRIATION EXPENDITURE 84,121 0 0 84,121 0 84,121 82,433 82,433 1,688 0 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 11005 Bridges 1100500 Bridges 5,221 5,221 12033 Buildings - Education 22,000 1203300 Buildings - Education 22,000 12034 Buildings - Administration 1203400 Buildings - Administration 12035 Buildings - Health 1203500 Buildings - Health 1,500 1,500 9,500 9,500 14007 Roads 20,000 1400700 Roads 20,000 17012 Agricultural Development 17,800 1701200 Agricultural Development 17,800 25034 Furniture & Equipment - Education 2503400 Furniture & Equipment - Education 25035 Office Furniture & Equipment 2503500 Office Furniture & Equipment 25036 Equipment - Health 2503600 Equipment - Health 25037 Furniture & Equipment - Health 2503700 Furniture & Equipment - Health 5,000 5,000 500 500 2,000 2,000 600 600 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5,221 5,221 22,000 22,000 1,500 1,500 9,500 9,500 20,000 20,000 17,800 17,800 5,000 5,000 500 500 2,000
 2,000 600 600 2/ 206 - - - - - - - - - - - - - - - - - - - - MR. M. DEEN HEAD OF BUDGET AGENCY 0 0 0 0 0
7 0 0 MR. M. DEEN HEAD OF BUDGET AGENCY 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 AGENCY - 75 REGION 5: MAHAICA/BERBICE CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Project Code Title Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H TOTAL APPROPRIATION EXPENDITURE 132,000 0 0 132,000 0 132,000 126,474 126,474 5,526 0 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 11006 Bridges 1100600 Bridges 8,000 8,000 12036 Buildings - Education 18,000 1203600 Buildings - Education 18,000 12037 Buildings - Health 1203700 Buildings - Health 3,000 3,000 13009 Drainage & Irrigation 35,000 1300900 Drainage & Irrigation 35,000 14008 Roads 33,350 1400800 Roads 33,350 14009 Mahaicony/DeHoop Roads 18,000 1400900 Mahaicony/DeHoop Roads 18,000 17013 Land Development 10,000 1701300 Land Development 10,000 25038 Furniture - Education 2503800 Furniture - Education 25039 Office Furniture & Equipment 2503900 Office Furniture & Equipment 25040 Furniture And Equipment - Health 2504000 Furniture And Equipment - Health 3,000 3,000 650 650 3,000 3,000 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 8,000 8,000 18,000 18,000 3,000 3,000 35,000 35,000 33,350 33,350 18,000 18,000 10,000 10,000 3,000
 3,000 650 650 3,000 3,000 2/ 207 - - - - - - - - - - - - - - - - - - - - 1
0 85 85 2,441 2,441 295 295 2,141 2,141 2 2 2 2 1 1 MR. J. NARINE (ag.)
HEAD OF BUDGET AGENCY 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 AGENCY - 76 REGION 6: EAST BERBICE/CORENTYN CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Project Code Title Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H TOTAL APPROPRIATION EXPENDITURE 176,388 0 25,000 201,388 0 201,388 166,808 166,808 34,580 0 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 11007 Bridges 1100700 Bridges 12038 Buildings - Administration 1203800 Buildings - Administration 9,000 9,000 2,800 2,800 12039 Buildings - Education 27,000 1203900 Buildings - Education 27,000 12040 Buildings - Health 1204000 Buildings - Health 8,000 8,000 13010 Drainage & Irrigation 65,000 1301000 Drainage & Irrigation 65,000 14010 Roads 38,788 1401000 Roads 38,788 19014 Land Development 1901400 Land Development 24020 Land Transport 2402000 Land Transport 25041 Furniture & Equipment - Education 2504100 Furniture & Equipment - Education 8,000 8,000 5,000 5,000 4,800 4,800 - - - - - - - - - - - - - - - - - - - - - - - - - - 9,000 9,000 2,800 2,800 27,000 27,000 8,000 8,000 25,000 90,000 25,000 90,000 - - - - - - - - 38,788 38,788 8,000 8,000 5,000 5,000 4,800 4,800 - - - - - - - - - - - - - - - - - - 9,000 9,000 2,800 2,800 3,480 3,480 1,225
- - - - 2/ 208 AGENCY - 76 REGION 6: EAST BERBICE/CORENTYN CAPITAL APPROPRIATION ACCOUNT
 FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Project Code Title Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 176,388 0 25,000 201,388 0 201,388 166,808 166,808 34,580 25043 Furniture And Equipment - Health 2504300 Furniture And Equipment - Health 26017 Power Supply - Health 2601700 Power Supply - Health 8,000 8,000 - - - - - - - - - - 8,000 8,000 - - - - - - 8,000 8,000 - - 8,000 8,000 - - 8,000 8,000 - - 0 0 - - 0 0 0 - MR. N. PERSAUD HEAD OF BUDGET AGENCY 2/ 209 AGENCY - 77 REGION 7: CUYUNI/MAZARUNI CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Project Code Title Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H TOTAL APPROPRIATION EXPENDITURE 61,182 0 0 61,182 0 61,182 57,830 57,830 3,352 0 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 12041 Buildings - Education 18,000 1204100
 Buildings - Education 18,000 12042 Buildings - Health 1204200 Buildings - Health 12043 Buildings - Administration 1204300 Buildings - Administration 7,500 7,500 5,000 5,000 14011 Roads 12,682 1401100 Roads 12,682 15009 Sea and River Defence 1500900 Sea and River Defence 24021 Land and Water Transport 2402100 Land and Water Transport 25044 Furniture And Equipment - Education 2504400 Furniture And Equipment - Education 26018 Furniture And Equipment - Health 2601800 Furniture And Equipment - Health 26019
 Furniture And Equipment - Admin 2601900 Furniture And Equipment - Admin 26020 Power Extension 2602000 Power Extension 7,000 7,000 1,000 1,000 3,500 3,500 5,000 5,000 300 300 1,200 1,200 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 18,000 18,000 7,500 7,500 5,000 5,000 12,682 12,682 7,000 7,000 1,000 1,000 3,500 3,500 5,000 5,000 300 300 1,200 1,200 2/ 210 - - - - - - - - - - - - - - - - - - - - MR. G. MISIR HEAD OF BUDGET AGENCY 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 AGENCY - 78 REGION 8: POTARO/SIPARUNI CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Project Code Title Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H TOTAL APPROPRIATION EXPENDITURE 65,000 0 2,500 67,500 0 67,500 64,335 64,335 3,165 0 $'000 $'000 $'000 $'000
 $'000 $'000 $'000 $'000 $'000 $'000 11008 Bridges 11,000 1100800 Bridges 11,000 12044 Buildings - Education 19,000 1204400 Buildings - Education 19,000 12046 Buildings - Health 13,000 1204600 Buildings - Health 13,000 14012 Roads 1401200 Roads 24022 Land And Water Transport 2402200 Land And Water Transport 25045 Furniture & Equipment - Education 2504500 Furniture & Equipment - Education 25047 Furniture & Equipment - Administration 2504700 Furniture & Equipment - Administration 25048 Furniture & Equipment -
 Health 2504800 Furniture & Equipment - Health 7,000 7,000 8,000 8,000 2,000 2,000 - - 5,000 5,000 - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2,500 2,500 - - 11,000 11,000 19,000 19,000 13,000 13,000 7,000 7,000 8,000 8,000 2,000 2,000 2,500 2,500 5,000 5,000 - - - - - - - - - - - - - - - - MR. P. RAMOTAR HEAD OF BUDGET AGENCY 2/ 211 AGENCY - 79 REGION 9: UPPER TAKATU/UPPER ESSEQUIBO CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Project Code Title Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H TOTAL APPROPRIATION EXPENDITURE 103,309 0 0 103,309 0 103,309 101,759 101,759 1,550 0 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 11009 Bridges 13,600 1100900 Bridges 13,600 12047 Buildings - Education 35,809 1204700 Buildings - Education 35,809 12048 Buildings -
 Health 1204800 Buildings - Health 12049 Buildings - Administration 1204900 Buildings - Administration 12050 Buildings - Agriculture 1205000 Buildings - Agriculture 2,100 2,100 4,000 4,000 7,600 7,600 14013 Roads 18,000 1401300 Roads 18,000 17014 Agricultural Development 1701400 Agricultural Development 24023 Land Transport 2402300 Land Transport 25049 Furniture - Staff Quarters 2504900 Furniture - Staff Quarters 300 300 8,500 8,500 500 500 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
 13,600 13,600 35,809 35,809 2,100 2,100 4,000 4,000 7,600 7,600 18,000 18,000 300 300 8,500 8,500 500 500 - - - - - - - - - - - - - - - - - - 2/ 212 AGENCY - 79 REGION 9: UPPER TAKATU/UPPER ESSEQUIBO CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Project Code Title Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 103,309 0 0 103,309 0 103,309 101,759 101,759 1,550 0 25050 Furniture & Equipment - Agriculture 2505000 Furniture & Equipment - Agriculture 25051 Furniture And Equipment - Admin 2505100 Furniture And Equipment - Admin 25052 Furniture And Equipment - Education 2505200 Furniture And Equipment - Education 25053 Furniture And Equipment - Health 2505300 Furniture And
 Equipment - Health 26022 Power Extension 2602200 Power Extension 28004 Water Supply 2800400 Water Supply - - 400 400 2,700 2,700 3,500 3,500 1,500 1,500 4,800 4,800 - - - - - - - - - - - - - - - - - - - - - - - - - - 400 400 2,700 2,700 3,500 3,500 1,500 1,500 4,800 4,800 - - - - - - - - - - - - 0
4,800 4,800 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 MR. D. KISSOON HEAD OF BUDGET AGENCY 2/ 213 AGENCY - 80 REGION 10: UPPER DEMERARA / UPPER BERBICE CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Project Code Title Approved Allotment (Allotment1) A Allotment Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 103,721 0 0 103,721 0 103,721 95,705 95,665 8,056 40 11010 Bridges 10,000 1101000 Bridges 10,000 12051 Buildings - Administration 1205100 Buildings - Administration 4,500 4,500 12052 Buildings - Education 40,000 1205200 Buildings - Education 40,000 12053 Buildings - Health 1205300 Buildings - Health 13011 Drainage and Irrigation 1301100 Drainage and Irrigation 4,500 4,500 7,000 7,000 14014 Roads 20,671 1401400 Roads 20,671 19017 Infrastructure Development 1901700 Infrastructure Development 21002 Land & Water Transport 2100200 Land & Water Transport 5,000 5,000 2,250 2,250 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 10,000 10,000 4,500 4,500 40,000 40,000 4,500 4,500 7,000 7,000 20,671 20,671 5,000 5,000 2,250 2,250 - - - - - - - - - - - - - - - - 10,000 10,000 4,500 4,500 9,605 9,605 4,500 4,500 40,000 33,457 40,000 33,457 4,500
2/ 214 AGENCY - 80 REGION 10: UPPER DEMERARA / UPPER BERBICE CAPITAL APPROPRIATION ACCOUNT FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 Project Code Title Approved Allotment (Allotment1) A Allotment
 Transfer (Virement) B Supplementary Allotment C Total Revised Allotment D=A+B+C Outstanding Contingency Fund Advances E Total Funds Available F=D+E Approved Drawing Rights (Allotment 2) G Total Expenditure H Under the Total Funds Available I=F-H Under the Approved Drawing Rights J=G-H $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 TOTAL APPROPRIATION EXPENDITURE 103,721 0 0 103,721 0 103,721 95,705 95,665 8,056 40 25054 Furniture & Equipment - Education 2505400 Furniture & Equipment - Education 25055 Equipment - Administration 2505500 Equipment - Administration 25056 Furniture & Equipment - Health 2505600 Furniture & Equipment - Health 4,200 4,200 1,600 1,600 4,000 4,000 - - - - - - - - - - - - 4,200 4,200 1,600 1,600 4,000 4,000 - - - - - - MR. H. RODNEY HEAD OF BUDGET AGENCY 2/ 215 PARLIAMENT OFFICE STATEMENT OF RECEIPTS AND DISBURSEMENTS FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 REPORT.
OBJECT GROUP LINE ITEM DESCRIPTION 530 Fees, Fines etc.
APPROVED ESTIMATES AMOUNT COLLECTED AMOUNT PAID INTO CONSOLIDATED FUND (UNDER) / OVER THE ESTIMATES $'000 $'000 $'000 5324 Sale of Official Publications 500 1,262 1,262 762 -------------------------------------------------------------------------------------------------------------------- 762 ================================================================== 1,262 1,262 500 L. COONJAH HEAD OF BUDGET AGENCY 2 / 216 OFFICE OF THE AUDITOR GENERAL STATEMENT OF RECEIPTS AND DISBURSEMENTS FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 REPORT.
OBJECT GROUP LINE ITEM DESCRIPTION 530 Fees, Fines etc.
APPROVED ESTIMATES AMOUNT COLLECTED AMOUNT PAID INTO CONSOLIDATED FUND (UNDER) / OVER THE ESTIMATES $'000 $'000 $'000 5325 Audit Fees 5,460 3,319 3,319 (2,141) -------------------------------------------------------------------------------------------------------------------- (2,141) ================================================================== 3,319 3,319 5,460 D. ELLIS HEAD OF BUDGET AGENCY 2 / 217 SUPREME COURT STATEMENT OF RECEIPTS AND DISBURSEMENTS FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 REPORT.
OBJECT GROUP LINE ITEM DESCRIPTION APPROVED ESTIMATES AMOUNT COLLECTED 530 Fees, Fines etc.
5326 Court Fees, Fines & Seizures 5327 State Costs Recovered $'000 61,622 4,000 AMOUNT PAID INTO CONSOLIDATED FUND (UNDER) / OVER THE ESTIMATES $'000 $'000 62,745 1,227 63,406 1,329 1,784 (2,671) -------------------------------------------------------------------------------------------------------------------- (887) ================================================================== 63,972 65,622 64,735 S. RAMLAL HEAD OF BUDGET AGENCY 2 / 218 ATTORNEY GENERAL STATEMENT OF RECEIPTS AND DISBURSEMENTS FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 REPORT.
OBJECT GROUP LINE ITEM DESCRIPTION 530 Fees, Fines etc.
APPROVED ESTIMATES AMOUNT COLLECTED AMOUNT PAID INTO CONSOLIDATED FUND (UNDER) / OVER THE ESTIMATES $'000 $'000 $'000 5328 Sale of Law Books 500 338 260 (240) -------------------------------------------------------------------------------------------------------------------- (240) ================================================================== 338 260 500 M. ALLY HEAD OF BUDGET AGENCY 2 / 219 OFFICIAL RECEIVER STATEMENT OF RECEIPTS AND DISBURSEMENTS FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 REPORT.
OBJECT GROUP LINE ITEM DESCRIPTION 530 Fees, Fines etc.
APPROVED ESTIMATES AMOUNT COLLECTED AMOUNT PAID INTO CONSOLIDATED FUND (UNDER) / OVER THE ESTIMATES $'000 $'000 $'000 5329 Public Trustee 800 1,603 1,561 761 -------------------------------------------------------------------------------------------------------------------- 761 ================================================================== 1,603 1,561 800 M. ALLY HEAD OF BUDGET AGENCY 2 / 220 DEEDS REGISTRY STATEMENT OF RECEIPTS AND DISBURSEMENTS FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 REPORT.
OBJECT GROUP LINE ITEM DESCRIPTION APPROVED ESTIMATES AMOUNT COLLECTED AMOUNT PAID INTO CONSOLIDATED FUND (UNDER) / OVER THE ESTIMATES $'000 $'000 0 2,189 1,280 0 654 355 (157) (3,286) (365) $'000 157 3,940 720 178,271 222,398 188,783 10,512 520 Stamp Duties 5213 5214 5216 Incorporation of Companies Powers of Attorney Deed Poll 525 Other Tax Revenue 5271 Duty on Transports and Mortgages 530 Fees, Fines etc.
5330 5331 5332 Affidavit Fees Other Land Registration 10,950 104,780 7,500 10,032 0 99,622 10,032 0 99,622 (918) (104,780) 92,122 -------------------------------------------------------------------------------------------------------------------- (6,872) ================================================================== 299,446 335,521 306,318 M. ALLY HEAD OF BUDGET AGENCY 2 / 221 MINISTRY OF FOREIGN AFFAIRS STATEMENT OF RECEIPTS AND DISBURSEMENTS FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 REPORT.
OBJECT GROUP LINE ITEM DESCRIPTION 530 Fees, Fines etc.
5333 5334 5335 5336 5337 Consular Services Citizen Registration Fees Registration of Births Other Affidavit Fees Citizen Registration Fees APPROVED ESTIMATES AMOUNT COLLECTED AMOUNT PAID INTO CONSOLIDATED FUND (UNDER) / OVER THE ESTIMATES $'000 $'000 $'000 5,500 100 500 1,800 10,000 16,158 - - - - 14,846 - - - - 9,346 (100) (500) (1,800) (10,000) -------------------------------------------------------------------------------------------------------------------- (3,054) ================================================================== 17,900 16,158 14,846 E. HARPER HEAD OF BUDGET AGENCY 2 / 222 MINISTRY OF HOME AFFAIRS STATEMENT OF RECEIPTS AND DISBURSEMENTS FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 REPORT.
OBJECT GROUP LINE ITEM DESCRIPTION 520 Stamp Duties APPROVED ESTIMATES AMOUNT COLLECTED AMOUNT PAID INTO CONSOLIDATED FUND (UNDER) / OVER THE ESTIMATES $'000 $'000 $'000 5211 Marriage Licenses 4,300 2,005 1,994 (2,306) 530 Fees Fines 5338 5339 5340 5341 5342 5343 Police Prison Fire Protection Citizen Registration Fees Registration of Birth & Deaths Registration of Premises 560 Miscellaneous 206,924 500 150 880 5,000 300 47,096 0 182 64 7,463 40 41,198 0 182 62 7,476 19 (165,726) (500) 32 (818) 2,476 (281) 5614 Prisons 1,200 267 265 (935) -------------------------------------------------------------------------------------------------------------------- (168,058) ================================================================== 219,254 51,196 57,117 A. JOHNSON HEAD OF BUDGET AGENCY 2 / 223 MINISTRY OF CULTURE YOUTH AND SPORTS STATEMENT OF RECEIPTS AND DISBURSEMENTS FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 REPORT.
OBJECT GROUP LINE ITEM DESCRIPTION 530 Fees, Fines etc.
APPROVED ESTIMATES AMOUNT COLLECTED AMOUNT PAID INTO CONSOLIDATED FUND (UNDER) / OVER THE ESTIMATES $'000 $'000 $'000 5344 Youth Entrepreneurial Skills Training 220 135 135 (85) -------------------------------------------------------------------------------------------------------------------- (85) ================================================================== 135 135 220 K. BOOKER HEAD OF BUDGET AGENCY 2 / 224 MINISTRY OF AGRICULTURE STATEMENT OF RECEIPTS AND DISBURSEMENTS FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 REPORT.
OBJECT GROUP LINE ITEM DESCRIPTION APPROVED ESTIMATES AMOUNT COLLECTED 530 Fees Fines etc.
5311 5312 Licences - Fishing Other $'000 21,225 875 AMOUNT PAID INTO CONSOLIDATED FUND (UNDER) / OVER THE ESTIMATES $'000 $'000 13,452 363 13,641 206 (7,584) (669) -------------------------------------------------------------------------------------------------------------------- (8,253) ================================================================== 13,847 13,815 22,100 D. PERMAUL HEAD OF BUDGET AGENCY 2 / 225 MINISTRY OF HEALTH STATEMENT OF RECEIPTS AND DISBURSEMENTS FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 REPORT.
OBJECT GROUP LINE ITEM DESCRIPTION APPROVED ESTIMATES AMOUNT COLLECTED 530 Fees, Fines etc.

5318 5319 5320 5321 5322 5323 Pharmacy and Poison Board National Blood Transfusion Hospital & Dispen.

Laboratories Other Mahaica Farm $'000 1,565 855 - - 1,950 30 AMOUNT PAID INTO CONSOLIDATED FUND (UNDER) / OVER THE ESTIMATES $'000 $'000 1,300 1,365 336 647 4,167 - 1,413 1,176 306 734 4,062 - (152) 321 306 734 2,112 (30) Hospital & Dispen.
4,400 7,815 7,691 3,291 ================================================================== ------------------------------------------------------------------------------------------------------------------- S. ROOPNAUTH HEAD OF BUDGET AGENCY 2 / 226 MINISTRY OF EDUCATION STATEMENT OF RECEIPTS AND DISBURSEMENTS FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 REPORT.

OBJECT GROUP LINE ITEM DESCRIPTION APPROVED ESTIMATES AMOUNT COLLECTED 530 Fees, Fines etc.
5316 5317 Overseas Examinations - Local expenses Other $'000 1,175 1,495 AMOUNT PAID INTO CONSOLIDATED FUND (UNDER) / OVER THE ESTIMATES $'000 $'000 8,132 1,175 7,827 1,208 6,652 (287) -------------------------------------------------------------------------------------------------------------------- 6,365 ================================================================== 9,035 9,307 2,670 P. KANDHI HEAD OF BUDGET AGENCY 2 / 216 MINISTRY OF FINANCE (CURRENT) STATEMENT OF RECEIPTS AND DISBURSEMENTS FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 APPROVED ESTIMATES AMOUNT COLLECTED AMOUNT PAID INTO CONSOLIDATED FUND (UNDER) / OVER THE ESTIMATES $'000 $'000 1,302 0 50 1,302 0 50 (577) (235,283) (160) $'000 1,879 235,283 210 REPORT.
OBJECT GROUP LINE ITEM DESCRIPTION 520 Stamp Duties 5212 5217 5219 Cheques Revenue Stamps Miscellaneous Bonds Agriculture Industry 526 527 541 545 550 5262 Rice Levy (a) 50,000 5,847,110 5,847,110 5,797,110 Duties 5272 Auction Duty 32 14 14 (18) Interest 5413 5419 Loans to Public Corporations Other Loans & Advances 2,514 26,171 3,676 14,241 3,676 14,241 1,162 (11,930) Rent & Royalties 5463 Royalties 750,151 1,224,924 1,224,924 474,773 Land Development Schemes 5511 5518 Amazon/Charity Vergenoegen 76 79 0 0 0 0 (76) (79) 555 Dividends and Transfers 5561 5562 Dividends from Non- Financial Institutions Dividends from Equity Holdings 199,967 360,000 0 316,875 0 316,875 (199,967) (43,125) 560 Miscellaneous Receipts 5616 5617 5619 5621 Sundries Pensions Contributions of seconded officers Pensions Contributions of Legislators Lottery Receipts 829,927 0 6,290 15,000 564,877 65 5,208 42,636 564,877 65 5,208 42,636 (265,050) 65 (1,082) 27,636 -------------------------------------------------------------------------------------------------------------------- 5,543,399 ================================================================== 2,477,579 8,020,978 8,020,978 N. REKHA HEAD OF BUDGET AGENCY 2 / 216 GUYANA REVENUE AUTHORITY - CUSTOMS AND TRADE ADMINISTRATION STATEMENT OF RECEIPTS AND DISBURSEMENTS FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 REPORT.
OBJECT GROUP LINE ITEM DESCRIPTION APPROVED ESTIMATES AMOUNT COLLECTED AMOUNT PAID INTO CONSOLIDATED FUND (UNDER) / OVER THE ESTIMATES $'000 $'000 $'000 500 501 502 503 504 505 506 507 508 Customs & Excise Import Duties - Other Sources Export Duties Stamp Duties Consumption Tax - Imported Oil Non-oil Consumption Tax - Domestic Alcoholic Beverages Other Domestic Goods Consumption Tax - Services Overseas Telephone Bills Betting Shops Other Custom and Trade Taxes Environmental Tax Miscellaneous & Other Taxes 5041 5042 5051 5059 5061 5063 5071 5079 Customs Fees, Fines & Licenses Overtime Fees 5081 5082 Departmental Fines 5083 Warehouse rent & Charges 5084 Liquor Licence 3,454,300 12,200 6,090 3,708,988 13,138 6,477 3,704,932 13,138 6,477 250,632 938 387 4,819,957 7,565,037 6,131,901 8,946,095 6,140,593 8,975,427 1,320,636 1,410,390 1,902,270 1,581,121 2,110,627 1,521,788 2,087,017 1,501,692 184,747 (79,429) 638,469 9,094 357,851 23,940 54,466 42,348 10,724 16,235 725,480 9,221 273,534 23,213 54,320 46,381 13,538 16,015 725,480 9,040 273,508 23,213 54,259 46,487 13,538 16,899 87,011 (54) (84,343) (727) (207) 4,139 2,814 664 -------------------------------------------------------------------------------------------------------------------- 3,097,598 ================================================================== 23,600,716 20,494,102 23,591,700 L. MARKS HEAD OF BUDGET AGENCY 2 / 216 GUYANA REVENUE AUTHORITY - INTERNAL REVENUE STATEMENT OF RECEIPTS AND DISBURSEMENTS FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004
 REPORT.
OBJECT GROUP LINE ITEM DESCRIPTION APPROVED ESTIMATES AMOUNT COLLECTED AMOUNT PAID INTO CONSOLIDATED FUND (UNDER) / OVER THE ESTIMATES $'000 $'000 $'000 510 511 512 5111 5112 5113 5115 5116 5119 5122 5123 5124 Internal Revenue Personal Income Tax Pay as you Earn Income tax on Self-employed Premium Professional Fees National development Surtax Other Personal Income Tax Companies Income Tax Income Tax on Private Sector Companies Income Tax on Public Sector Companies Corporation Tax on Private Sector Compan 513 Other Income Tax 5131 Withholding Tax 5132 Capital Gains Tax 514 515 516 517 Tax on Property Net Property Tax - Public Net Property Tax - Private Estate Duty Taxes on International Travel Travel Voucher Tax Travel Tax Other Domestic Taxes Entertainment Tax Purchase Tax Hotel Accommodation Tax Motor Vehicles & Road Traffic Ord.
Licenses Licences - Motor Vehicles Licences - Other Vehicles Licences - Trading Licences - Miscellaneous (125,497) (11,234) 3,648 (128) 112,999 218 (1,212,789) 1,507,648 1,372,009 139,323 1,367,657 172,292 1,367,938 170,704 (4,071) (141,900) (12,358) (3,162) (54,422) 37,031 (85) 269,021 82,367 13,499 9,228 137 10,818 31,630 -------------------------------------------------------------------------------------------------------------------- 891,097 ================================================================== 24,821,569 23,966,313 24,857,410 K. SATTAUR HEAD OF BUDGET AGENCY 2 / 216 GUYANA REVENUE AUTHORITY - INTERNAL REVENUE STATEMENT OF RECEIPTS AND DISBURSEMENTS FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 REPORT.
OBJECT GROUP LINE ITEM DESCRIPTION APPROVED ESTIMATES AMOUNT COLLECTED AMOUNT PAID INTO CONSOLIDATED FUND (UNDER) / OVER THE ESTIMATES $'000 $'000 $'000 510 511 512 5111 5112 5113 5115 5116 5119 5122 5123 5124 Internal Revenue Personal Income Tax Pay as you Earn Income tax on Self-employed Premium Professional Fees National development Surtax Other Personal Income Tax Companies Income Tax Income Tax on Private Sector Companies Income Tax on Public Sector Companies Corporation Tax on Private Sector Compan 513 Other Income Tax 5131 Withholding Tax 5132 Capital Gains Tax 514 515 516 517 Tax on Property Net Property Tax - Public Net Property Tax - Private Estate Duty Taxes on International Travel Travel Voucher Tax Travel Tax Other Domestic Taxes Entertainment Tax Purchase Tax Hotel Accommodation Tax Motor Vehicles & Road Traffic Ord.
Licenses Licences - Motor Vehicles Licences - Other Vehicles Licences - Trading Licences - Miscellaneous (125,497) (11,234) 3,648 (128) 112,999 218 (1,212,789) 1,507,648 1,372,009 139,323 1,367,657 172,292 1,367,938 170,704 (4,071) (141,900) (12,358) (3,162) (54,422) 37,031 (85) 269,021 82,367 13,499 9,228 137 10,818 31,630 -------------------------------------------------------------------------------------------------------------------- 891,097 ================================================================== 24,857,410 23,966,313 24,821,569 K. SATTAUR HEAD OF BUDGET AGENCY 2 / 216 MINISTRY OF PUBLIC WORKS & COMMUNICATION STATEMENT OF RECEIPTS AND DISBURSEMENTS FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 REPORT.
OBJECT GROUP LINE ITEM DESCRIPTION APPROVED ESTIMATES AMOUNT COLLECTED 530 Fees, Fines, etc.
5314 5315 Civil Aviation Electrical Inspectors 545 Rents and Royalties, etc $'000 54,396 895 AMOUNT PAID INTO CONSOLIDATED FUND (UNDER) / OVER THE ESTIMATES $'000 $'000 62,403 628 63,829 806 9,433 (89) 5467 Works 5,280 2,362 2,362 (2,918) 560 Miscellaneous Receipts 5611 5612 5613 5618 Aerodrome Charges Timehri - Sale of Electricity Timehri - Miscellaneous Revenue Sale of Empty Drums 232,871 15,575 56,726 20 234,749 0 30,804 0 234,748 15,144 31,434 6 1,877 (431) (25,292) (14) -------------------------------------------------------------------------------------------------------------------- (17,434) ================================================================== 348,329 330,946 365,763 B. BALRAM HEAD OF BUDGET AGENCY 2 / 216 MINISTRY OF FINANCE (CAPITAL) STATEMENT OF RECEIPTS AND DISBURSEMENTS FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 REPORT.
OBJECT GROUP LINE ITEM DESCRIPTION 565 570 575 580 Sale of Assets Etc.
5669 Other sale of assets Miscellaneous Capital Revenue 5711 5712 5713 5763 5764 5766 5767 5768 5771 5772 5781 5782 5784 5811 5813 5814 5815 5817 HIPC Relief GCFS Recoveries Other External Grants CDB EU IDB DFID Japan CIDA IDA/World Bank CARDI/CIDA EU USAID / PL 480 External Loans C.D.B I.D.A I.D.B I.F.A.D Italian APPROVED ESTIMATES AMOUNT COLLECTED AMOUNT PAID INTO CONSOLIDATED FUND (UNDER) / OVER THE ESTIMATES $'000 $'000 $'000 $' (212,925) 40,542 20,689 9,481 (171,009) 447,260 (77,002) (7,825) (1,571,232) (685,896) 401,762 (135,227) (569,190) 187,215 (200,000) 585 Balance of Payment Support 5851 IDB 2,907,326 0 0 (2,907,326) -------------------------------------------------------------------------------------------------------------------- (4,638,897) ================================================================== 18,249,936 18,249,936 22,888,833 N. REKHA HEAD OF BUDGET AGENCY 2 / 216 MINISTRY OF HOUSING & WATER STATEMENT OF RECEIPTS AND DISBURSEMENTS FOR THE FISCAL YEAR ENDED 31 DECEMBER 2004 REPORT.
OBJECT GROUP LINE ITEM DESCRIPTION 545 Rents & Royalties, etc.

APPROVED ESTIMATES AMOUNT COLLECTED AMOUNT PAID INTO CONSOLIDATED FUND (UNDER) / OVER THE ESTIMATES $'000 $'000 $'000 5466 Housing 700 676 2,556 1,856 -------------------------------------------------------------------------------------------------------------------- 1,856 ================================================================== 2,556 676 700 C. MOORE HEAD OF BUDGET AGENCY 2 / 216